A large part of the recent charges against Mr. Kim were based on input from an undercover officer who police said visited the establishment on two separate occasions, and was offered sexual services along with his massage. Though she later attempted to recant her statements, Ms. Kang had testified to police that she was forced to sleep on the floor of the establishment, and service up to 14 clients per day.

She also said employees were encouraged to grant sexual favors short of intercourse, to keep spa customers happy. Actual intercourse, she said, had to be approved beforehand by Mr. Kim, and was granted only to favored customers.

Late Tuesday morning, the day after his arraignment, Mr. Kim opened the door to the Fall River Ave. spa, and said he was still open for business. A large sign on a wall inside said "$80 for 60 minutes, $60 for 40 minutes."

When asked for a business card with his new phone number, Mr. Kim provided a card that said "7th Heaven Spa and Massage," the name of the former parlor shut down by the town.

Later that day, Seekonk Town Administrator Thorn Mead provided a copy of a Dec. 20 letter issued by the board of health. In that document, Seekonk Board of Health Chairman Albert Smith informed Mr. Kim that the board had revoked his license to run a massage establishment, for violation of Section 8.14.0 of BOH regulations, concerning unlawful acts.

The investigation with Seekonk police, Immigration and Internal Revenue Service officials, is ongoing. Police suspect that Super Accupressure Therapy Massage may be connected to several similar businesses located in other states. An employee of the business told a reporter Saturday that "most" of the employees at the Seekonk site come from the New York City area.

Employees who spoke Friday claimed the cause of the raid was concerns over town licensing, not about allegations of sexual activity. One employee asserted "nothing wrong" was taking place at the site.

According to eyewitnesses, up to a dozen armed officers wearing bullet-proof vests mobilized in front of Grand Wireless, a nearby business, before rushing into the building Friday evening. Nearby employees said law enforcement officers spent more than three hours inside the spa, removing certain items.

According to a police affidavit contained in court records, the undercover officer asserted he paid $40 extra over the regular $60 massage fee, after the therapist offered to perform a sexual act.

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