madrid spanish court say friday exchange 21-month prison sentence hand soccer player lionel messi tax fraud last july quarter-of-a-million-euro fine barcelona player father find guilty catalan court last year three count tax fraud tune 4.1 million euros 4.68 million income earn image right father also 15-month sentence exchange fine 180,000 euros court say neither messi father would serve time jail follow original rule defendants without previous conviction permit serve sentence two years probation soccer player messi prison sentence lift exchange fine