Spa Castle co-owner pleaded guilty to payroll tax crimes

There won’t be a hot tub where he’s going.

The co-owner of a notorious, sprawling Queens spa known for X-rated soaks has pleaded guilty to payroll tax crimes, according to the US Department of Justice.

Sung Soo Chon, aka Steve Chon, 63, is the second owner of Spa Castle to cop to tax fraud charges since 2018.

Chon confessed to hiding more than $1.3 million in wages for the 22-pool facility in College Point, as well as another Spa Castle in Texas, and admitted he failed to cough up more than $199,000 in payroll taxes to the IRS, the feds said.

Chon oversaw daily operations at the spas and directed underlings to pay cash wages to select employees, many of whom were not legally permitted to work in the US, court papers state.

Chon, who pleaded guilty on June 24, faces up to five years in prison when he is sentenced Dec. 6. 

This is not Chon’s first brush with the Tax Man. The owners of the original Spa Castle, College Point, Queens, were indicted on tax fraud charges in March 2017 for failing to report millions in revenue to tax authorities​, according to the state attorney general. 

Steve Chon later pleaded not guilty to grand larceny and tax fraud charges in that case.

In August 2018, Spa Castle co-owner Daniel Chon — Steve Chon’s brother — pleaded guilty to attempted criminal tax fraud and agreed to pay $2.5 million in restitution and damages, but served no jail time, the state Attorney General’s office said.

The state Attorney General’s Office had accused Spa Castle, Daniel Chon and several family members — including Steve Chon — of failing to pay $1.5 million in taxes by underreporting revenue.

The 100,000 square foot spa in College Point has previously been likened to “the set of a porn movie,’’ where anything goes and strippers relax ​on weekends ​after a hard night on stage.

The Queens bathhouse made headlines in 2017, when a Harlem high school principal was yanked from his post after allegedly forcing staffers to spend the day at the spa. The principal fought the ouster and was back on the job just months later.