:root{
  --nb:60px; --hh:78px;
  --paper:#f7f4ee; --paper-2:#efe9df; --paper-3:#e6dfd2; --rule:#dcd4c6;
  --ink:#1c2026; --ink-2:#3b4048; --muted:#6c7078;
  --slate:#1f2b36; --slate-2:#16202a; --brass:#8a6a3a; --brass-2:#b89560;
  --serif:"TaxSerif","MaruBuri","Nanum Myeongjo",serif;
  --sans:"SUIT Variable","SUIT",-apple-system,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;
}
/* 제목: 네이버 마루부리 (가중치별 파일을 한 이름으로 묶음) */
@font-face{font-family:"TaxSerif";font-weight:300;font-display:swap;src:url(https://hangeul.pstatic.net/hangeul_static/webfont/MaruBuri/MaruBuri-Light.woff2) format("woff2")}
@font-face{font-family:"TaxSerif";font-weight:400;font-display:swap;src:url(https://hangeul.pstatic.net/hangeul_static/webfont/MaruBuri/MaruBuri-Regular.woff2) format("woff2")}
@font-face{font-family:"TaxSerif";font-weight:500 600;font-display:swap;src:url(https://hangeul.pstatic.net/hangeul_static/webfont/MaruBuri/MaruBuri-SemiBold.woff2) format("woff2")}
*,*::before,*::after{box-sizing:border-box}
html{-webkit-text-size-adjust:100%;scroll-padding-top:calc(var(--nb) + var(--hh) + 20px)}
body{margin:0;background:var(--paper);color:var(--ink);font-family:var(--sans);font-size:16.5px;line-height:1.78;letter-spacing:-.005em;word-break:keep-all;overflow-wrap:anywhere}
img{max-width:100%;height:auto;display:block}
a{color:inherit}
h1,h2,h3,h4{margin:0;font-weight:400;line-height:1.3}
p{margin:0}
ul,ol{margin:0;padding:0}
button,input,select,textarea{font:inherit;color:inherit}
:focus-visible{outline:2px solid var(--brass);outline-offset:2px}
.skip{position:absolute;left:-9999px;top:0;z-index:999;background:#000;color:#fff;padding:10px 14px}
.skip:focus{left:10px}
.wrap{max-width:1180px;margin:0 auto;padding:0 24px}
.hp{position:absolute;left:-9999px;width:1px;height:1px;overflow:hidden}

.btn{display:inline-flex;align-items:center;justify-content:center;height:52px;padding:0 28px;background:var(--slate);color:#fff;text-decoration:none;font-weight:600;font-size:15.5px;border:1px solid var(--slate);cursor:pointer;transition:background .2s}
.btn:hover{background:var(--slate-2)}
.btn-line{background:transparent;color:var(--ink);border-color:var(--ink)}
.btn-line:hover{background:var(--ink);color:#fff}
.btn-light{background:#f3ede2;color:var(--slate-2);border-color:#f3ede2}
.btn-light:hover{background:#fff}
.link{display:inline-block;font-size:15px;font-weight:600;text-decoration:none;border-bottom:1px solid currentColor;padding-bottom:3px}
.link:hover{color:var(--brass)}

/* header */
.top{position:sticky;top:var(--nb);z-index:60;background:rgba(247,244,238,.97);border-bottom:1px solid var(--rule)}
.top-row{display:flex;align-items:center;height:var(--hh);gap:36px}
.brand{display:flex;align-items:center;gap:12px;text-decoration:none;flex:none}
.brand img{width:81px;height:auto}
.brand span{font-family:var(--serif);font-size:19px;font-weight:500;color:var(--slate);padding-left:12px;border-left:1px solid var(--rule);letter-spacing:-.02em}
.nav{display:flex;align-items:center;gap:4px;margin-left:auto}
.nav>a,.nav-drop>a{display:block;padding:8px 13px;font-size:15.5px;font-weight:500;text-decoration:none;color:var(--ink-2);position:relative}
.nav>a:hover,.nav-drop>a:hover,.nav a.on{color:var(--ink)}
.nav a.on::after{content:"";position:absolute;left:13px;right:13px;bottom:0;height:1px;background:var(--ink)}
.nav-drop{position:relative}
.nav-toggle{display:none}
.nav-panel{display:none;position:absolute;top:calc(100% + 22px);left:50%;transform:translateX(-50%);width:880px;background:var(--paper);border:1px solid var(--rule);box-shadow:0 20px 40px rgba(28,32,38,.08);padding:26px 14px;grid-template-columns:repeat(5,1fr)}
.nav-drop:hover .nav-panel,.nav-drop:focus-within .nav-panel{display:grid}
.nav-panel::before{content:"";position:absolute;left:0;right:0;top:-24px;height:24px}
.nav-panel div{padding:0 14px;border-left:1px solid var(--rule)}
.nav-panel div:first-child{border-left:0}
.nav-panel p{font-family:var(--serif);font-size:15px;color:var(--brass);margin-bottom:10px}
.nav-panel a{display:block;font-size:14.5px;color:var(--ink-2);text-decoration:none;padding:5px 0}
.nav-panel a:hover{color:var(--ink);text-decoration:underline;text-underline-offset:4px}
.top-call{flex:none;display:block;text-decoration:none;border:1px solid var(--ink);padding:7px 16px 8px;line-height:1.2;text-align:left}
.top-call small{display:block;font-size:11.5px;color:var(--muted);letter-spacing:.02em}
.top-call{font-family:var(--serif);font-size:19px;font-weight:500;color:var(--ink)}
.burger{display:none}

/* sections */
.sec{padding:110px 0;border-bottom:1px solid var(--rule)}
.sec-alt{background:var(--paper-2)}
.sec-head{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-bottom:54px}
.sec-head h2{font-family:var(--serif);font-size:35px;letter-spacing:-.04em;color:var(--ink)}
.sec-head p{font-size:16.5px;color:var(--ink-2);margin-top:16px;max-width:620px;line-height:1.8}
.sec-head .link{flex:none}

/* home hero */
.hero{position:relative;overflow:hidden;border-bottom:1px solid var(--rule);background:linear-gradient(90deg,var(--paper) 0%,var(--paper) 55%,var(--paper-2) 55%)}
.hero::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(90deg,transparent 0 119px,rgba(138,106,58,.06) 119px 120px);pointer-events:none}
.hero-in{position:relative;display:grid;grid-template-columns:minmax(0,1fr) minmax(0,500px);gap:70px;align-items:center;min-height:640px}
.hero-copy{padding:80px 0}
.hero-q{font-size:15.5px;color:var(--muted);line-height:1.7}
.hero h1{font-family:var(--serif);font-size:50px;letter-spacing:-.04em;line-height:1.3;margin-top:26px}
.hero h1 em{font-style:normal;color:var(--brass)}
.hero-p{font-size:17px;color:var(--ink-2);margin-top:28px;max-width:500px;line-height:1.85}
.hero-act{display:flex;align-items:center;gap:26px;margin-top:40px}
.hero-fig{position:relative;align-self:stretch;margin:0;display:flex;align-items:flex-end}
.hero-fig img{width:100%;height:560px;object-fit:cover;object-position:50% 20%}
.hero-fig figcaption{position:absolute;left:0;bottom:0;background:var(--paper);padding:16px 22px 14px 0;font-size:14px;color:var(--ink-2);line-height:1.6}
.hero-fig figcaption b{display:block;font-family:var(--serif);font-weight:500;font-size:21px;color:var(--ink)}

/* credentials band */
.creds{background:var(--paper-2);border-bottom:1px solid var(--rule)}
.creds ul{list-style:none;display:grid;grid-template-columns:repeat(3,1fr)}
.creds li{padding:30px 20px;text-align:center;border-left:1px solid var(--rule);font-family:var(--serif);font-size:19px;color:var(--ink);line-height:1.5}
.creds li:first-child{border-left:0}
.creds small{display:block;font-family:var(--sans);font-size:13.5px;color:var(--muted);margin-top:4px}

/* deadline timeline */
.dl{display:grid;grid-template-columns:minmax(0,380px) minmax(0,1fr);gap:70px;align-items:center}
.dl h2{font-family:var(--serif);font-size:38px;letter-spacing:-.035em}
.dl-copy p{margin-top:20px;color:var(--ink-2);line-height:1.85}
.dl-copy .link{margin-top:26px}
.track{list-style:none;position:relative;display:grid;grid-template-columns:repeat(4,1fr);padding-top:14px}
.track::before{content:"";position:absolute;left:0;right:0;top:66px;height:1px;background:var(--ink)}
.track li{position:relative;padding-right:14px}
.track .ev{display:block;font-size:14.5px;color:var(--ink-2);min-height:44px;line-height:1.45}
.track .dot{display:block;width:11px;height:11px;background:var(--paper);border:1px solid var(--ink);margin:3px 0 18px;position:relative;z-index:1}
.track li:last-child .dot{background:var(--brass);border-color:var(--brass)}
.track .d{display:block;font-family:var(--serif);font-size:34px;letter-spacing:-.03em;color:var(--ink);line-height:1}
.track .d small{font-size:16px;margin-left:2px}
.track .law{display:block;font-size:13px;color:var(--muted);margin-top:10px;line-height:1.5}

/* principles */
.prin{list-style:none;display:grid;grid-template-columns:repeat(3,1fr);gap:28px}
.prin img{width:100%;aspect-ratio:16/10;object-fit:cover}
.prin h3{font-family:var(--serif);font-size:22px;letter-spacing:-.03em;margin-top:28px;padding-bottom:14px;border-bottom:1px solid var(--rule)}
.prin p{margin-top:16px;font-size:15.5px;color:var(--ink-2);line-height:1.85}

/* media */
.media-row+.media-row{margin-top:64px}
.media-row h3{display:flex;justify-content:space-between;align-items:baseline;font-family:var(--serif);font-size:21px;margin-bottom:22px}
.cards{list-style:none;display:grid;grid-template-columns:repeat(3,1fr);gap:22px}
.card{display:block;text-decoration:none;background:var(--paper);border:1px solid var(--rule);height:100%;transition:border-color .2s}
.card:hover{border-color:var(--ink-2)}
.card-img{position:relative;aspect-ratio:16/9;overflow:hidden;background:var(--paper-3)}
.card-img img{width:100%;height:100%;object-fit:cover}
.card-img.play::after{content:"";position:absolute;left:50%;top:50%;width:0;height:0;margin:-11px 0 0 -7px;border-left:18px solid #fff;border-top:11px solid transparent;border-bottom:11px solid transparent;filter:drop-shadow(0 1px 3px rgba(0,0,0,.5))}
.card-body{padding:18px 20px 22px}
.card-meta{font-size:13px;color:var(--muted)}
.card-meta b{font-weight:600;color:var(--brass);margin-right:8px}
.card-t{font-size:16.5px;font-weight:600;line-height:1.55;margin-top:8px;color:var(--ink)}
.card-s{font-size:14.5px;color:var(--ink-2);margin-top:8px;line-height:1.7}

/* practice list */
.parea+.parea{margin-top:46px}
.parea h3{font-family:var(--serif);font-size:16px;color:var(--brass);margin-bottom:6px}
.plist{list-style:none;display:grid;grid-template-columns:1fr 1fr;column-gap:40px}
.plist a{display:flex;justify-content:space-between;align-items:baseline;gap:20px;padding:20px 0;border-bottom:1px solid var(--rule);text-decoration:none}
.plist a:hover strong{color:var(--brass)}
.plist strong{font-family:var(--serif);font-weight:400;font-size:21px;letter-spacing:-.03em;transition:color .2s}
.plist span{font-size:14px;color:var(--muted);text-align:right}

/* flow */
.flow{list-style:none;display:grid;grid-template-columns:repeat(4,1fr);gap:0}
.flow li{position:relative;padding:34px 26px 0 0;border-top:1px solid var(--ink)}
.flow li::before{content:"";position:absolute;left:0;top:-5px;width:9px;height:9px;background:var(--ink)}
.flow .st{font-size:14px;color:var(--muted)}
.flow h3{font-family:var(--serif);font-size:22px;margin-top:6px;letter-spacing:-.03em}
.flow p{font-size:15px;color:var(--ink-2);margin-top:14px;line-height:1.85}

/* photo band */
.band{position:relative;height:460px;background:#222 center/cover no-repeat}
.band-cap{position:absolute;right:0;bottom:0;background:var(--paper);padding:22px 30px;display:flex;align-items:center;gap:24px;font-size:15px;color:var(--ink-2)}
.band-cap b{font-family:var(--serif);font-weight:500;font-size:19px;color:var(--ink)}

/* cases */
.case-cards{list-style:none;display:grid;grid-template-columns:repeat(4,1fr);gap:22px}
.case-card{display:flex;flex-direction:column;text-decoration:none;background:var(--paper);border:1px solid var(--rule);height:100%;transition:border-color .2s}
.case-card:hover{border-color:var(--ink-2)}
.case-card .doc{aspect-ratio:4/3;overflow:hidden;background:var(--paper-3);border-bottom:1px solid var(--rule)}
.case-card .doc img{width:100%;height:100%;object-fit:cover;object-position:top;filter:grayscale(.2)}
.case-card .cb{padding:18px 20px 22px;flex:1}
.case-card .res{font-family:var(--serif);font-size:19px;color:var(--brass);line-height:1.35}
.case-card .ch{font-size:15px;font-weight:600;margin-top:8px}
.case-card .hl{font-size:14px;color:var(--ink-2);margin-top:8px;line-height:1.65}
.case-card .dt{font-size:12.5px;color:var(--muted);margin-top:12px}

/* reviews */
.rv-list{list-style:none;border-top:1px solid var(--ink)}
.rv-list a{display:grid;grid-template-columns:1fr auto;gap:24px;padding:24px 4px;border-bottom:1px solid var(--rule);text-decoration:none}
.rv-list a:hover .rv-t{color:var(--brass)}
.rv-t{font-family:var(--serif);font-size:20px;letter-spacing:-.02em;transition:color .2s}
.rv-s{grid-column:1/-1;font-size:15px;color:var(--ink-2);margin-top:-12px;line-height:1.75}
.rv-d{font-size:13px;color:var(--muted)}

/* faq teaser */
.fq{display:grid;grid-template-columns:minmax(0,360px) minmax(0,1fr);gap:70px}
.fq h2{font-family:var(--serif);font-size:38px;letter-spacing:-.035em}
.fq .link{margin-top:30px}
.fq ul{list-style:none;border-top:1px solid var(--rule)}
.fq li a{display:block;padding:20px 0;border-bottom:1px solid var(--rule);text-decoration:none;font-size:17px}
.fq li a:hover{color:var(--brass)}

/* CTA */
.cta{position:relative;background:var(--slate-2);color:#fff;overflow:hidden}
.cta::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(115deg,rgba(255,255,255,.025) 0 2px,transparent 2px 22px),linear-gradient(100deg,rgba(184,149,96,.14),transparent 60%);pointer-events:none}
.cta .wrap{position:relative;padding-top:100px;padding-bottom:100px;display:grid;grid-template-columns:minmax(0,1fr) auto;gap:50px;align-items:end}
.cta h2{font-family:var(--serif);font-size:40px;letter-spacing:-.035em;color:#fff}
.cta p{margin-top:20px;color:rgba(255,255,255,.78);max-width:560px;line-height:1.85}
.cta-tel{display:block;font-family:var(--serif);font-size:40px;color:#fff;text-decoration:none;letter-spacing:-.02em;text-align:right;line-height:1}
.cta-tel small{display:block;font-family:var(--sans);font-size:13px;color:var(--brass-2);margin-bottom:10px;letter-spacing:0}
.cta .btn-light{margin-top:22px;width:100%}

/* footer */
.foot{background:#15191e;color:rgba(255,255,255,.62);font-size:14px;padding:72px 0 40px}
.foot-cols{display:grid;grid-template-columns:1.25fr .7fr 1.25fr 1.2fr;gap:40px;padding-bottom:40px;border-bottom:1px solid rgba(255,255,255,.1)}
.foot-brand img{width:99px}
.foot-name{font-family:var(--serif);font-size:19px;color:#fff;margin:20px 0 10px}
.foot-links{display:flex;flex-direction:column;gap:9px}
.foot-links a{text-decoration:none;color:rgba(255,255,255,.72)}
.foot-links a:hover{color:#fff}
.foot-practice{display:grid;grid-template-columns:1fr 1fr;gap:9px 16px;align-content:start}
.foot-info p+p{margin-top:6px}
.foot-info a{color:#fff;text-decoration:none}
.foot-small{font-size:12.5px;margin-top:14px!important}
.foot-legal{padding-top:26px;font-size:12.5px;line-height:1.8}
.foot-bottom{display:flex;justify-content:space-between;margin-top:12px}
.foot-bottom a{color:rgba(255,255,255,.8);text-decoration:none}

/* sub pages */
.subhead{background:var(--paper-2);border-bottom:1px solid var(--rule)}
.subhead .wrap{padding-top:64px;padding-bottom:60px}
.crumb{font-size:13.5px;color:var(--muted)}
.crumb a{text-decoration:none}
.crumb a:hover{text-decoration:underline}
.crumb span+span::before{content:"/";margin:0 8px;color:var(--rule)}
.subhead h1{font-family:var(--serif);font-size:46px;letter-spacing:-.045em;margin-top:22px}
.subhead .lead{font-size:17.5px;color:var(--ink-2);margin-top:20px;max-width:820px;line-height:1.85}
.subhead .meta{font-size:14px;color:var(--muted);margin-top:18px}

/* article */
.art-grid{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:70px;padding-top:70px;padding-bottom:100px}
.art{max-width:760px}
.art-first{font-size:18px;line-height:1.9;color:var(--ink);padding-bottom:34px;border-bottom:1px solid var(--rule)}
.art section{padding-top:52px}
.art h2{font-family:var(--serif);font-size:29px;letter-spacing:-.035em;margin-bottom:20px}
.art h3{font-size:18px;font-weight:700;margin:28px 0 10px}
.art p{margin:0 0 16px;line-height:1.9;color:#2a2e35}
.art ul,.art ol{margin:0 0 18px;padding-left:1.3em}
.art li{margin-bottom:8px;line-height:1.8;color:#2a2e35}
.art li::marker{color:var(--brass)}
.art .note{font-size:15px;color:var(--ink-2);background:var(--paper-2);border-left:2px solid var(--brass);padding:16px 20px;margin:6px 0 18px}
.tbl{overflow-x:auto;margin:6px 0 20px;border-top:1px solid var(--ink)}
.tbl table{width:100%;border-collapse:collapse;font-size:15px;min-width:520px}
.tbl th,.tbl td{padding:13px 14px;border-bottom:1px solid var(--rule);text-align:left;vertical-align:top;line-height:1.65}
.tbl thead th{font-weight:600;background:var(--paper-2)}
.tbl tbody th{font-weight:600;white-space:nowrap}
.art-faq{padding-top:52px}
.acc details{border-bottom:1px solid var(--rule)}
.acc details:first-child{border-top:1px solid var(--rule)}
.acc summary{list-style:none;cursor:pointer;padding:20px 40px 20px 0;position:relative;font-size:17px;font-weight:600}
.acc summary::-webkit-details-marker{display:none}
.acc summary::after{content:"";position:absolute;right:6px;top:28px;width:9px;height:9px;border-right:1.5px solid var(--ink);border-bottom:1.5px solid var(--ink);transform:rotate(45deg);transition:transform .2s}
.acc details[open] summary::after{transform:rotate(-135deg);top:32px}
.acc details>div{padding:0 0 22px;color:var(--ink-2);line-height:1.9}
.law-note{font-size:13.5px;color:var(--muted);margin-top:44px;padding-top:18px;border-top:1px solid var(--rule);line-height:1.75}
.aside{position:sticky;top:calc(var(--nb) + var(--hh) + 30px);align-self:start;display:grid;gap:18px}
.toc{border-top:1px solid var(--ink);padding-top:16px}
.toc p{font-family:var(--serif);font-size:16px;margin-bottom:10px}
.toc a{display:block;font-size:14.5px;color:var(--ink-2);text-decoration:none;padding:6px 0;border-bottom:1px solid var(--rule)}
.toc a:hover{color:var(--ink)}
.aside-call{background:var(--slate-2);color:#fff;padding:24px}
.aside-call p{font-size:14px;color:rgba(255,255,255,.72);line-height:1.7}
.aside-call a{display:block;font-family:var(--serif);font-size:28px;color:#fff;text-decoration:none;margin-top:10px}
.aside-call .btn{margin-top:16px;width:100%;height:46px;font-size:15px}
.aside-lawyer{display:grid;grid-template-columns:78px 1fr;gap:14px;align-items:center;border:1px solid var(--rule);padding:14px;text-decoration:none;background:var(--paper)}
.aside-lawyer img{width:78px;height:92px;object-fit:cover;object-position:top;background:var(--paper-3)}
.aside-lawyer b{font-family:var(--serif);font-weight:500;font-size:18px;display:block}
.aside-lawyer span{font-size:13px;color:var(--muted);line-height:1.55;display:block;margin-top:4px}
.related{padding:70px 0;border-top:1px solid var(--rule);background:var(--paper-2)}
.related h2{font-family:var(--serif);font-size:28px;margin-bottom:26px}

/* practice index */
.pidx .parea{display:grid;grid-template-columns:240px minmax(0,1fr);gap:40px;padding:40px 0;border-top:1px solid var(--ink)}
.pidx .parea+.parea{margin-top:0}
.pidx .parea h2{font-family:var(--serif);font-size:26px}
.pidx .parea h2+p{font-size:14.5px;color:var(--muted);margin-top:10px;line-height:1.7}
.pidx .plist{grid-template-columns:1fr}
.pidx .plist a{padding:18px 0}
.pidx .plist li:first-child a{padding-top:0}

/* members */
.lead-pf{display:grid;grid-template-columns:420px minmax(0,1fr);gap:70px;padding-top:70px;padding-bottom:90px;align-items:start}
.lead-pf .ph{background:var(--paper-2);border:1px solid var(--rule);position:relative}
.lead-pf .ph img{width:100%;aspect-ratio:692/760;object-fit:cover;object-position:50% 15%}
.lead-pf .ttl{font-size:15px;color:var(--brass)}
.lead-pf h2{font-family:var(--serif);font-size:44px;letter-spacing:-.04em;margin-top:8px}
.lead-pf h2 small{font-size:20px;color:var(--ink-2);margin-left:8px}
.lead-pf .intro{font-size:17px;color:var(--ink-2);margin-top:18px;line-height:1.85}
.pf-cols{display:grid;grid-template-columns:1fr 1fr;gap:34px 44px;margin-top:40px}
.pf-cols h3{font-family:var(--serif);font-size:18px;padding-bottom:10px;border-bottom:1px solid var(--ink);margin-bottom:12px}
.pf-cols ul{list-style:none}
.pf-cols li{font-size:15px;color:var(--ink-2);padding:4px 0;line-height:1.65}
.pf-docs{display:flex;gap:16px;margin-top:36px}
.pf-docs a{display:block;width:150px;border:1px solid var(--rule);background:#fff;padding:6px}
.pf-docs img{width:100%;aspect-ratio:795/1127;object-fit:cover}
.adv{list-style:none;border-top:1px solid var(--ink)}
.adv li{display:grid;grid-template-columns:240px minmax(0,1fr);gap:40px;padding:30px 0;border-bottom:1px solid var(--rule)}
.adv b{font-family:var(--serif);font-weight:500;font-size:24px;display:block}
.adv span{font-size:14px;color:var(--brass)}
.adv ul{list-style:none;columns:2;column-gap:40px}
.adv ul li{display:block;border:0;padding:3px 0;font-size:15px;color:var(--ink-2)}
.team{list-style:none;display:grid;grid-template-columns:repeat(5,1fr);gap:26px 20px}
.team .tph{background:var(--paper-3);aspect-ratio:344/400;overflow:hidden}
.team .tph img{width:100%;height:100%;object-fit:cover;object-position:top}
.team b{display:block;font-family:var(--serif);font-weight:500;font-size:19px;margin-top:14px}
.team b small{font-family:var(--sans);font-size:13px;color:var(--muted);margin-left:6px;font-weight:400}
.team span{display:block;font-size:13.5px;color:var(--ink-2);margin-top:4px;line-height:1.6}

/* case detail */
.cs-grid{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:70px;padding-top:64px;padding-bottom:90px}
.cs-meta{list-style:none;display:grid;grid-template-columns:repeat(3,auto);justify-content:start;gap:0;border-top:1px solid var(--ink);border-bottom:1px solid var(--rule);margin-bottom:10px}
.cs-meta li{padding:14px 28px 14px 0;font-size:14.5px}
.cs-meta li+li{padding-left:28px;border-left:1px solid var(--rule)}
.cs-meta b{display:block;font-size:12.5px;color:var(--muted);font-weight:500}
.cs-doc{border:1px solid var(--rule);background:#fff;padding:8px}
.cs-doc figcaption{font-size:13px;color:var(--muted);padding:8px 2px 0}
.pager{display:flex;justify-content:space-between;gap:20px;margin-top:50px;padding-top:24px;border-top:1px solid var(--rule);font-size:15px}
.pager a{text-decoration:none;color:var(--ink-2);max-width:48%}
.pager a:hover{color:var(--ink)}
.src{font-size:13.5px;color:var(--muted);margin-top:30px}
.src a{color:var(--ink-2)}

/* contact */
.ct-grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:70px;padding-top:64px;padding-bottom:100px;align-items:start}
.form-row{display:grid;grid-template-columns:1fr 1fr;gap:18px}
.form label{display:block;font-size:14px;font-weight:600;margin:0 0 8px}
.form .f{margin-bottom:22px}
.form input[type=text],.form input[type=tel],.form select,.form textarea{width:100%;height:52px;border:1px solid var(--rule);background:#fffdf9;padding:0 14px;font-size:15.5px;border-radius:0;appearance:none}
.form select{background:#fffdf9 url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' fill='none' stroke='%231c2026' stroke-width='1.4'/%3E%3C/svg%3E") no-repeat right 14px center}
.form textarea{height:160px;padding:14px;resize:vertical;line-height:1.7}
.form input:focus,.form select:focus,.form textarea:focus{border-color:var(--ink);outline:none}
.form .agree{display:flex;gap:8px;align-items:flex-start;font-size:14px;color:var(--ink-2);margin:6px 0 26px}
.form .agree input{margin-top:5px;accent-color:var(--slate)}
.form .btn{width:100%;height:58px;font-size:17px}
.msg{padding:16px 20px;margin-bottom:28px;border:1px solid var(--rule);background:#fffdf9}
.msg.ok{border-color:var(--brass)}
.ct-side h2{font-family:var(--serif);font-size:22px;margin-bottom:14px}
.ct-side p{font-size:15px;color:var(--ink-2);line-height:1.8}
.ct-side .big{display:block;font-family:var(--serif);font-size:36px;text-decoration:none;margin:6px 0 30px}
.br-list{list-style:none;display:grid;grid-template-columns:1fr 1fr;border-top:1px solid var(--ink);margin-bottom:30px}
.br-list li{border-bottom:1px solid var(--rule)}
.br-list a{display:flex;justify-content:space-between;padding:10px 4px;font-size:14px;text-decoration:none}
.br-list a span{color:var(--muted)}
.ct-side ol{padding-left:1.2em;font-size:15px;color:var(--ink-2)}
.ct-side ol li{margin-bottom:6px}

/* about */
.ab-intro{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,460px);gap:70px;align-items:center}
.ab-intro h2{font-family:var(--serif);font-size:36px;letter-spacing:-.035em;line-height:1.35}
.ab-intro p{margin-top:20px;color:var(--ink-2);line-height:1.9}
.ab-intro img{width:100%;aspect-ratio:4/3;object-fit:cover}
.nf{padding:120px 0 140px;text-align:center}
.nf h1{font-family:var(--serif);font-size:36px}
.nf p{margin:18px 0 30px;color:var(--ink-2)}
.prose{max-width:820px;padding-top:60px;padding-bottom:100px}
.prose h2{font-family:var(--serif);font-size:22px;margin:36px 0 12px}
.prose p,.prose li{color:var(--ink-2);line-height:1.9}
.prose ul{padding-left:1.2em}

/* responsive */
@media (max-width:1180px){
  .top-row{gap:20px}
  .nav>a,.nav-drop>a{padding:8px 9px;font-size:15px}
  .hero h1{font-size:48px}
  .team{grid-template-columns:repeat(4,1fr)}
  .case-cards{grid-template-columns:repeat(3,1fr)}
}
@media (max-width:1024px){
  :root{--hh:66px}
  .burger{display:flex;flex-direction:column;justify-content:center;gap:6px;width:44px;height:44px;margin-left:auto;background:none;border:0;cursor:pointer;padding:0 8px}
  .burger i{display:block;height:1.5px;background:var(--ink);transition:transform .2s,opacity .2s}
  .burger[aria-expanded=true] i:nth-child(1){transform:translateY(7.5px) rotate(45deg)}
  .burger[aria-expanded=true] i:nth-child(2){opacity:0}
  .burger[aria-expanded=true] i:nth-child(3){transform:translateY(-7.5px) rotate(-45deg)}
  .top-call{display:none}
  .nav{display:none;position:fixed;left:0;right:0;top:calc(var(--nb) + var(--hh));bottom:0;background:var(--paper);flex-direction:column;align-items:stretch;gap:0;padding:10px 24px 120px;overflow-y:auto;margin:0;border-top:1px solid var(--rule)}
  .nav.open{display:flex}
  .nav>a,.nav-drop>a{padding:16px 0;font-size:18px;border-bottom:1px solid var(--rule);font-family:var(--serif)}
  .nav a.on::after{display:none}
  .nav-drop{position:relative}
  .nav-toggle{display:block;position:absolute;right:0;top:8px;width:44px;height:44px;background:none;border:0;cursor:pointer}
  .nav-toggle::after{content:"";position:absolute;left:17px;top:15px;width:9px;height:9px;border-right:1.5px solid var(--ink);border-bottom:1.5px solid var(--ink);transform:rotate(45deg)}
  .nav-drop.open .nav-toggle::after{transform:rotate(-135deg);top:20px}
  .nav-drop:hover .nav-panel,.nav-drop:focus-within .nav-panel{display:none}
  .nav-drop.open .nav-panel{display:block}
  .nav-panel{position:static;transform:none;width:auto;border:0;box-shadow:none;padding:6px 0 14px;background:transparent}
  .nav-panel::before{display:none}
  .nav-panel div{border:0;padding:8px 0 4px}
  .nav-panel p{margin-bottom:4px}
  .nav-panel a{padding:6px 0 6px 12px}
  .hero{background:var(--paper)}
  .hero-in{grid-template-columns:1fr;gap:0;min-height:0}
  .hero-copy{padding:60px 0 44px}
  .hero-fig{margin:0 -24px}
  .hero-fig img{height:auto;aspect-ratio:692/620}
  .hero-fig figcaption{padding:14px 20px 12px 24px}
  .dl,.fq,.ab-intro{grid-template-columns:1fr;gap:44px}
  .cards{grid-template-columns:1fr 1fr}
  .plist{grid-template-columns:1fr}
  .flow{grid-template-columns:1fr 1fr;row-gap:40px}
  .art-grid,.cs-grid,.ct-grid{grid-template-columns:minmax(0,1fr);gap:50px}
  .aside{position:static}
  .lead-pf{grid-template-columns:1fr;gap:40px}
  .lead-pf .ph{max-width:460px}
  .foot-cols{grid-template-columns:1fr 1fr}
  .cta .wrap{grid-template-columns:1fr;align-items:start}
  .cta-tel{text-align:left}
  .cta .btn-light{width:auto}
  .pidx .parea{grid-template-columns:1fr;gap:18px}
  .adv li{grid-template-columns:1fr;gap:12px}
}
@media (max-width:768px){
  :root{--nb:48px;--hh:60px}
  body{font-size:16px}
  .wrap{padding:0 18px}
  .sec{padding:72px 0}
  .sec-head{flex-direction:column;align-items:flex-start;gap:14px;margin-bottom:36px}
  .sec-head h2,.dl h2,.fq h2{font-size:30px}
  .hero h1{font-size:38px;margin-top:18px}
  .hero-p{font-size:16px}
  .hero-act{flex-wrap:wrap;gap:18px}
  .hero-fig{margin:0 -18px}
  .creds ul{grid-template-columns:1fr}
  .creds li{border-left:0;border-top:1px solid var(--rule);padding:18px 10px;font-size:17px}
  .creds li:first-child{border-top:0}
  .track{grid-template-columns:1fr 1fr;row-gap:30px}
  .track::before{display:none}
  .track li{border-top:1px solid var(--ink);padding-top:14px}
  .track .dot{display:none}
  .track .ev{min-height:0;margin-bottom:10px}
  .prin{grid-template-columns:1fr;gap:44px}
  .cards{grid-template-columns:1fr}
  .case-cards{grid-template-columns:1fr 1fr;gap:14px}
  .case-card .cb{padding:14px}
  .case-card .res{font-size:17px}
  .case-card .hl{display:none}
  .flow{grid-template-columns:1fr}
  .plist strong{font-size:19px}
  .plist a{flex-direction:column;gap:2px}
  .plist span{text-align:left}
  .band{height:280px}
  .band-cap{left:0;padding:16px 18px;flex-wrap:wrap;gap:6px 14px}
  .cta .wrap{padding-top:70px;padding-bottom:70px}
  .cta h2{font-size:30px}
  .cta-tel{font-size:34px}
  .foot-cols{grid-template-columns:1fr}
  .foot-bottom{flex-direction:column;gap:6px}
  .subhead .wrap{padding-top:42px;padding-bottom:40px}
  .subhead h1{font-size:34px}
  .subhead .lead{font-size:16px}
  .art-grid,.cs-grid,.ct-grid{padding-top:44px;padding-bottom:70px}
  .art-first{font-size:17px}
  .art h2{font-size:25px}
  .lead-pf h2{font-size:36px}
  .pf-cols{grid-template-columns:1fr;gap:26px}
  .pf-docs a{width:calc(50% - 8px)}
  .adv ul{columns:1}
  .team{grid-template-columns:1fr 1fr;gap:22px 14px}
  .team b{font-size:17px}
  .form-row{grid-template-columns:1fr;gap:0}
  .cs-meta{grid-template-columns:1fr}
  .cs-meta li+li{padding-left:0;border-left:0;border-top:1px solid var(--rule)}
  .rv-t{font-size:18px}
  .rv-list a{grid-template-columns:1fr}
  .rv-s{margin-top:-14px}
}

/* 상단 공지바·하단 플로팅 바: frontierlaw.co.kr 과 같은 구성 */
.notice-bar{position:sticky;top:0;z-index:70;height:var(--nb);display:flex;align-items:center;justify-content:center;padding:0 16px;background:#2c2c2c;text-align:center}
.notice-text{color:#e5b987;font-size:20px;font-weight:600;letter-spacing:.01em;line-height:1.3}
.notice-sub{font-size:13px;font-weight:500;letter-spacing:.02em}
.notice-sub strong{color:#fff;font-size:15px;font-weight:800}
body{padding-bottom:80px}
.fo-bar{position:fixed;left:0;right:0;bottom:0;z-index:60;background:#101010}
.fo-inner{display:flex;align-items:center;gap:0;max-width:1460px;margin:0 auto;padding:13px 30px}
.fo-inner dl{display:flex;align-items:center;gap:15px;flex-shrink:0;width:260px;margin:0}
.fo-inner dt{font-size:18px;line-height:1;color:#e5b987;font-weight:600}
.fo-inner dd{margin:0}
.fo-inner dd a{display:block;font-weight:800;font-size:24px;color:#fff;text-decoration:none}
.fo-fields{display:flex;align-items:center;flex:1;min-width:0;padding-left:10px}
.fo-fields h5{flex:0 0 140px;margin:0;color:#fff;font-size:18px;font-weight:600;opacity:.5}
.fo-fields ul{display:grid;grid-template-columns:repeat(5,minmax(0,1fr));align-items:center;gap:20px;width:100%;list-style:none;margin:0;padding:0}
.fo-fields input[type=text],.fo-fields select{width:100%;height:40px;border:0;border-bottom:1px solid #fff;border-radius:0;background:none;font:inherit;font-size:16px;color:#aaa;outline:none}
.fo-fields input::placeholder{color:#888}
.fo-fields select option{color:#000}
.fo-chk{font-size:12px;color:#fff;line-height:1.5}
.fo-chk label{display:flex;align-items:center;gap:7px;opacity:.8}
.fo-chk input{width:16px;height:16px;margin:0;accent-color:#2f6fde}
.fo-chk a{color:#fff;margin-left:23px}
.fo-btn{flex-shrink:0;margin-left:20px;width:70px}
.fo-btn button{width:100%;height:54px;border:0;border-radius:10px;background:#515151;color:#fff;font:inherit;font-weight:700;font-size:18px;line-height:1.3;cursor:pointer}
.fo-btn button:hover{background:#666}
.bottom-bar,.qc-overlay,.call-overlay{display:none}
@media (max-width:1024px){
  .fo-inner{padding:15px}
  .fo-inner dl{display:block;width:130px}
  .fo-inner dt{font-size:16px}
  .fo-inner dd a{font-size:20px}
  .fo-fields h5{flex-basis:112px;font-size:16px}
  .fo-fields ul{gap:12px}
  .fo-fields input[type=text],.fo-fields select{font-size:14px}
}
@media (max-width:768px){
  .notice-text{font-size:17px}
  .notice-sub,.notice-sub strong{font-size:14px}
  .fo-bar{display:none}
  body{padding-bottom:calc(60px + env(safe-area-inset-bottom))}
  .bottom-bar{position:fixed;left:0;right:0;bottom:0;z-index:9000;display:flex;height:60px;background:#14141a;border-top:1px solid rgba(255,255,255,.08);padding-bottom:env(safe-area-inset-bottom);box-sizing:content-box}
  .bb-item{flex:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:3px;min-width:0;color:#fff;font:inherit;font-size:12.5px;letter-spacing:-.03em;text-decoration:none;background:none;border:0;padding:0;cursor:pointer;-webkit-tap-highlight-color:transparent}
  .bb-item img{width:20px;height:20px;object-fit:contain}
  .qc-overlay{position:fixed;inset:0;z-index:10000;background:rgba(0,0,0,.55);display:flex;align-items:flex-end;justify-content:center}
  .qc-overlay[hidden]{display:none}
  .qc-box{position:relative;width:100%;max-width:480px;background:#fff;border-radius:16px 16px 0 0;padding:24px 20px calc(20px + env(safe-area-inset-bottom));box-shadow:0 -8px 24px rgba(0,0,0,.2);animation:qc-up .25s ease-out}
  @keyframes qc-up{from{transform:translateY(100%)}to{transform:translateY(0)}}
  .qc-close{position:absolute;top:14px;right:16px;background:none;border:0;font-size:18px;line-height:1;color:#888;padding:6px;cursor:pointer}
  .qc-box h3{font-size:18px;font-weight:700;color:#17171a;margin:0 0 4px}
  .qc-sub{font-size:13px;color:#777;margin:0 0 16px}
  .qc-box ul{list-style:none;margin:0 0 14px;padding:0;display:flex;flex-direction:column;gap:10px}
  .qc-box input[type=text],.qc-box input[type=tel],.qc-box select{width:100%;height:46px;padding:0 14px;border:1px solid #ddd;border-radius:8px;font:inherit;font-size:14px;background:#fafafa;color:#222}
  .qc-chk{display:flex;align-items:center;gap:8px;font-size:12.5px;color:#666}
  .qc-chk label{display:flex;align-items:center;gap:6px}
  .qc-chk a{color:#999;font-size:12px}
  .qc-submit{width:100%;height:50px;background:#c9a55c;color:#17171a;font:inherit;font-size:16px;font-weight:700;border:0;border-radius:8px;cursor:pointer}
  .call-overlay{position:fixed;inset:0;z-index:10000;background:rgba(0,0,0,.6);display:flex;align-items:flex-end;justify-content:center}
  .call-overlay[hidden]{display:none}
  .call-box{position:relative;width:100%;max-height:80vh;overflow-y:auto;background:#fff;border-radius:20px 20px 0 0;padding:24px 20px calc(40px + env(safe-area-inset-bottom));animation:qc-up .3s ease}
  .call-close{position:absolute;top:16px;right:20px;background:none;border:0;font-size:22px;line-height:1;color:#333;padding:4px;cursor:pointer}
  .call-box h3{font-size:17px;font-weight:700;color:#111;margin:0 0 20px;text-align:center;padding-right:30px}
  .call-list{list-style:none;margin:0;padding:0;display:grid;grid-template-columns:1fr 1fr;gap:10px}
  .call-list a{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:4px;background:#f5f5f5;border-radius:12px;padding:14px 10px;text-decoration:none}
  .call-list a:active{background:#e0e0e0}
  .branch-name{font-size:15px;font-weight:700;color:#111}
  .branch-tel{font-size:12px;color:#888}
  .call-footer{margin-top:14px}
  .call-footer a{display:block;background:#3f3b3a;color:#fff;border-radius:12px;padding:15px;font-size:15px;font-weight:600;text-align:center;text-decoration:none;letter-spacing:-.03rem}
}
.aside-call a.btn{font-family:var(--sans);font-size:15px;color:var(--slate-2);margin-top:16px}
@media (max-width:768px){
  .tbl{overflow:visible;border-top:1px solid var(--ink)}
  .tbl table{min-width:0;font-size:15px}
  .tbl thead{display:none}
  .tbl tr{display:block;padding:14px 0;border-bottom:1px solid var(--rule)}
  .tbl th,.tbl td{display:block;border:0;padding:3px 0}
  .tbl tbody th{white-space:normal;font-size:16px;padding-bottom:6px}
  .tbl td::before{content:attr(data-label);display:inline-block;min-width:74px;margin-right:10px;font-size:13px;color:var(--muted);vertical-align:top}
  .tbl td{display:flex}
}
/* 후기 이미지 */
.rv-list a{grid-template-columns:150px minmax(0,1fr) auto;align-items:start}
.rv-list a:not(:has(.rv-img)){grid-template-columns:minmax(0,1fr) auto}
.rv-img{grid-row:1/3;display:block;width:150px;height:150px;overflow:hidden;background:var(--paper-3);border:1px solid var(--rule)}
.rv-img img{width:100%;height:100%;object-fit:cover;object-position:top}
.rv-s{grid-column:2/-1;margin-top:-14px}
.rv-list a:not(:has(.rv-img)) .rv-s{grid-column:1/-1}
.rv-shot{margin:0 0 30px;max-width:520px;border:1px solid var(--rule);background:#fff;padding:8px}
@media (max-width:768px){
  .rv-list a{grid-template-columns:96px minmax(0,1fr);gap:4px 16px}
  .rv-img{width:96px;height:120px;grid-row:1/4}
  .rv-d{grid-column:2}
  .rv-s{grid-column:2;margin-top:4px;font-size:14px}
}
/* 010 번호가 1661보다 길어 하단바에서 줄바꿈되지 않게 */
.fo-inner dl{width:auto;margin-right:34px}
.fo-inner dt,.fo-inner dd a{white-space:nowrap}
@media (max-width:1024px){.fo-inner dl{width:auto;margin-right:14px}.fo-inner dd a{font-size:18px}.fo-fields h5{flex-basis:96px}}
/* 모바일 기한 타임라인: 사건 문구 줄 수가 달라도 30일·90일 숫자가 같은 높이에 오도록 */
@media (max-width:768px){
  .track li{display:grid;grid-template-rows:auto auto 1fr}
  .track .ev{min-height:calc(2 * 1.45em);margin-bottom:12px}
  .track .d{align-self:start}
}

/* 공지바·하단바·모바일바·팝업을 조세 사이트 톤(종이·슬레이트·황동, 각진 모서리)으로 */
.notice-bar{background:var(--slate-2);border-bottom:1px solid rgba(184,149,96,.25)}
.notice-text{color:#d6bd8f;font-weight:600;letter-spacing:-.01em}
.notice-sub{color:rgba(255,255,255,.62)}
.notice-sub strong{color:#fff}
.fo-bar{background:var(--slate-2);border-top:1px solid rgba(184,149,96,.3)}
.fo-inner dt{color:#d6bd8f;font-weight:600}
.fo-inner dd a{font-family:var(--serif);font-weight:500;letter-spacing:-.01em}
.fo-fields h5{color:#fff;opacity:.55;font-weight:500}
.fo-fields input[type=text],.fo-fields select{border-bottom:1px solid rgba(255,255,255,.28);color:#ece7dd}
.fo-fields input[type=text]:focus,.fo-fields select:focus{border-bottom-color:#d6bd8f}
.fo-fields input::placeholder{color:rgba(255,255,255,.45)}
.fo-fields select option{color:var(--ink)}
.fo-chk{color:rgba(255,255,255,.8)}
.fo-chk input{accent-color:var(--brass-2)}
.fo-chk a{color:rgba(255,255,255,.8)}
.fo-btn button{border-radius:0;background:var(--brass);color:#fff;font-weight:600}
.fo-btn button:hover{background:#735729}
@media (max-width:768px){
  .bottom-bar{background:var(--slate-2);border-top:1px solid rgba(184,149,96,.3)}
  .bb-item{color:rgba(255,255,255,.88)}
  .qc-box,.call-box{border-radius:0;background:var(--paper)}
  .qc-box h3,.call-box h3{font-family:var(--serif);font-weight:500;color:var(--ink)}
  .qc-sub{color:var(--muted)}
  .qc-box input[type=text],.qc-box input[type=tel],.qc-box select{border-radius:0;border-color:var(--rule);background:#fffdf9;color:var(--ink)}
  .qc-chk input{accent-color:var(--slate)}
  .qc-submit{border-radius:0;background:var(--slate);color:#fff;font-weight:600}
  .call-list a{border-radius:0;background:var(--paper-2);border:1px solid var(--rule)}
  .call-list a:active{background:var(--paper-3)}
  .branch-name{color:var(--ink)}
  .branch-tel{color:var(--muted)}
  .call-footer a{border-radius:0;background:var(--slate-2)}
  .call-close,.qc-close{color:var(--ink-2)}
}
/* 마루부리는 글자 폭이 넓어 모바일 첫 화면 제목이 원래 3줄로 떨어지도록 크기 조정 */
@media (max-width:768px){.hero h1{font-size:clamp(26px,8.2vw,34px);letter-spacing:-.05em}}

/* 홈 인트로: 로고 마크를 선으로 그린 뒤 채우고, 워드마크와 '조세그룹'을 차례로 보여 준다 (세션당 1회) */
.intro{display:none}
html.has-intro body{overflow:hidden}
html.has-intro .intro{display:flex;position:fixed;inset:0;z-index:20000;align-items:center;justify-content:center;background:var(--paper);cursor:pointer;animation:ix-out .7s ease 2.8s forwards}
.intro::before{content:"";position:absolute;inset:0;background:repeating-linear-gradient(90deg,transparent 0 119px,rgba(138,106,58,.06) 119px 120px);pointer-events:none}
.ix-in{position:relative;display:flex;flex-direction:column;align-items:center}
.ix-logo{width:min(460px,74vw);height:auto;overflow:visible}
.ix-br polygon,.ix-mk rect,.ix-mk polygon{fill:transparent;stroke-width:12;stroke-dasharray:1;stroke-dashoffset:1;stroke-linejoin:miter}
.ix-br polygon{stroke:var(--slate);animation:ix-draw 1s cubic-bezier(.65,.05,.35,1) .1s forwards,ix-fill-s .45s ease .95s forwards}
.ix-mk rect,.ix-mk polygon{stroke:var(--brass);animation:ix-draw 1s cubic-bezier(.65,.05,.35,1) .3s forwards,ix-fill-b .45s ease 1.1s forwards}
.ix-w{fill:var(--slate);opacity:0;transform:translateY(120px);animation:ix-up .6s cubic-bezier(.2,.7,.2,1) forwards}
.ix-w2{animation-delay:1.1s}.ix-w1{animation-delay:1.2s}.ix-w0{animation-delay:1.3s}
.ix-rule{display:block;width:min(320px,54vw);height:1px;background:var(--brass);margin:36px 0 32px;transform:scaleX(0);animation:ix-rule .6s cubic-bezier(.65,.05,.35,1) 1.45s forwards}
.ix-name{width:min(320px,54vw);height:auto;fill:var(--ink);clip-path:inset(0 100% 0 0);animation:ix-reveal .8s cubic-bezier(.65,.05,.35,1) 1.65s forwards}
@keyframes ix-draw{to{stroke-dashoffset:0}}
@keyframes ix-fill-s{to{fill:var(--slate);stroke-opacity:0}}
@keyframes ix-fill-b{to{fill:var(--brass);stroke-opacity:0}}
@keyframes ix-up{to{opacity:1;transform:none}}
@keyframes ix-rule{to{transform:scaleX(1)}}
@keyframes ix-reveal{to{clip-path:inset(0 0 0 0)}}
@keyframes ix-out{to{opacity:0;visibility:hidden}}
@media (prefers-reduced-motion:reduce){html.has-intro .intro{display:none}html.has-intro body{overflow:auto}}
@media (min-width:769px){.ix-logo{width:min(560px,60vw)}.ix-rule{width:min(400px,44vw);margin:44px 0 38px}.ix-name{width:min(400px,44vw)}}

/* 통합검색 */
.top-search{flex:none;display:flex;align-items:center;justify-content:center;width:44px;height:44px;margin-left:6px;background:none;border:0;color:var(--ink);cursor:pointer}
.top-search:hover{color:var(--brass)}
.nav+.top-search{margin-left:8px}
.sch-drop{border-top:1px solid var(--rule);background:var(--paper);padding:18px 0}
.sch-form{display:flex;gap:10px}
.sch-form input{flex:1;min-width:0;height:52px;border:1px solid var(--ink);background:#fffdf9;padding:0 16px;font-size:16px;border-radius:0;-webkit-appearance:none}
.sch-form input:focus{outline:none;border-color:var(--brass)}
.sch-form .btn{flex:none;height:52px}
.subhead .sch-form{margin-top:26px;max-width:760px}
.sch-tags{display:flex;flex-wrap:wrap;gap:8px 8px;align-items:center;margin-top:18px;font-size:14px}
.sch-tags span{color:var(--muted);margin-right:6px}
.sch-tags a{text-decoration:none;border:1px solid var(--rule);background:var(--paper);padding:4px 10px;color:var(--ink-2)}
.sch-tags a:hover{border-color:var(--ink);color:var(--ink)}
.sch-body{padding-top:54px;padding-bottom:100px;max-width:1000px}
.sch-none p{font-size:17px;color:var(--ink-2)}
.sch-none p+p{margin-top:10px;font-size:15.5px}
.sch-none a{color:var(--brass)}
.sch-count{font-size:15px;color:var(--ink-2);padding-bottom:18px;border-bottom:1px solid var(--ink)}
.sch-count a{color:var(--ink-2)}
.sch-group{padding-top:44px}
.sch-group h2{font-family:var(--serif);font-size:24px;margin-bottom:8px}
.sch-group h2 span{font-family:var(--sans);font-size:15px;color:var(--brass);margin-left:4px}
.sch-list{list-style:none}
.sch-list a{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:4px 20px;padding:20px 0;border-bottom:1px solid var(--rule);text-decoration:none}
.sch-list a:has(.sch-img){grid-template-columns:84px minmax(0,1fr) auto}
.sch-img{grid-row:1/3;width:84px;height:104px;overflow:hidden;border:1px solid var(--rule);background:var(--paper-3)}
.sch-img img{width:100%;height:100%;object-fit:cover;object-position:top}
.sch-t{font-size:18px;font-weight:600}
.sch-list a:hover .sch-t{color:var(--brass)}
.sch-sub{font-size:13px;color:var(--muted);white-space:nowrap}
.sch-s{grid-column:1/-1;font-size:15px;color:var(--ink-2);line-height:1.75}
.sch-list a:has(.sch-img) .sch-s{grid-column:2/-1}
mark{background:rgba(184,149,96,.28);color:inherit;padding:0 1px}
@media (max-width:1024px){.top-search{margin-left:auto}.top-search+.top-call+.burger,.top-search~.burger{margin-left:0}}
@media (max-width:768px){
  .sch-form .btn{padding:0 18px}
  .sch-list a,.sch-list a:has(.sch-img){grid-template-columns:minmax(0,1fr)}
  .sch-img{display:none}
  .sch-list a:has(.sch-img) .sch-s{grid-column:1/-1}
  .sch-sub{order:-1}
}
/* 유튜브 팝업 플레이어 */
.yt-pop{position:fixed;inset:0;z-index:15000;background:rgba(12,16,21,.86);display:flex;align-items:center;justify-content:center;padding:24px}
.yt-pop[hidden]{display:none}
.yt-in{position:relative;width:min(1000px,100%)}
.yt-frame{position:relative;aspect-ratio:16/9;background:#000}
.yt-frame iframe{position:absolute;inset:0;width:100%;height:100%;border:0}
.yt-x{position:absolute;right:0;top:-46px;width:40px;height:40px;background:none;border:1px solid rgba(255,255,255,.4);color:#fff;font-size:18px;cursor:pointer}
.yt-x:hover{border-color:#fff}
.yt-t{margin-top:14px;color:rgba(255,255,255,.85);font-size:15px}
@media (max-width:768px){.yt-pop{padding:12px}.yt-x{top:-44px}}
/* 모바일 헤더: 검색 아이콘과 햄버거를 붙여 오른쪽 끝에 정렬 */
@media (max-width:1024px){
  .top-row{gap:0}
  .brand{margin-right:auto}
  .top-search{margin-left:auto;width:40px;height:44px}
  .burger,.top-search~.burger{margin-left:2px;margin-right:-8px}
}
/* 화면 밖 -9999px 대신 표준 시각적 숨김 (검수 도구가 넘침으로 오인하지 않게) */
.skip,.hp{position:absolute!important;left:0!important;top:0;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);clip-path:inset(50%);white-space:nowrap;padding:0;margin:-1px;border:0}
.skip:focus{width:auto;height:auto;clip:auto;clip-path:none;left:10px!important;top:10px;padding:10px 14px;margin:0;z-index:999;background:#000;color:#fff}
/* 모바일 탭 영역 40px 이상: 푸터·목차 링크 */
@media (max-width:768px){
  .foot-links{gap:0}
  .foot-links a{display:flex;align-items:center;min-height:40px}
  .foot-practice{gap:0 16px}
  .foot-info a,.foot-bottom a{display:inline-flex;align-items:center;min-height:40px}
  .toc a{padding:10px 0}
  .crumb a{display:inline-block;padding:10px 0}
  .link{padding:10px 0 3px}
}
/* 조세그룹 소식 */
.nw-fig{margin:0 0 26px;border:1px solid var(--rule);background:#fff;padding:8px;max-width:760px}
.nw-fig img{width:100%;height:auto}
.nw-list .rv-img{height:112px}
.nw-list .rv-img img{object-position:center}
@media (max-width:768px){.sch-tags a{display:inline-flex;align-items:center;min-height:40px;padding:0 12px}.sch-count a{display:inline-block;padding:8px 0}}
/* 홈 업무분야 묶음 접기: PC에서는 일반 제목처럼 보이고 모바일에서만 토글 */
.parea-t{display:inline;background:none;border:0;padding:0;margin:0;font:inherit;color:inherit;letter-spacing:inherit;cursor:default;text-align:left}
.parea-t span{display:none}
@media (max-width:768px){
  .parea-fold{border-top:1px solid var(--rule)}
  .parea-fold+.parea-fold{margin-top:0}
  .parea-fold:last-child{border-bottom:1px solid var(--rule)}
  .parea-fold h3{margin:0;color:var(--ink);font-size:19px}
  .parea-t{display:flex;align-items:center;width:100%;min-height:58px;cursor:pointer;position:relative;padding-right:30px}
  .parea-t span{display:inline;font-family:var(--sans);font-size:13px;color:var(--brass);margin-left:8px}
  .parea-t::after{content:"";position:absolute;right:8px;top:50%;width:9px;height:9px;margin-top:-7px;border-right:1.5px solid var(--ink);border-bottom:1.5px solid var(--ink);transform:rotate(45deg);transition:transform .2s}
  .parea-fold.open .parea-t::after{transform:rotate(-135deg);margin-top:-2px}
  .parea-fold:not(.open) .plist{display:none}
  .parea-fold .plist{padding-bottom:10px}
  .parea-fold .plist li:last-child a{border-bottom:0}
}
/* 모바일 업무분야 위계: 묶음(1단계)=명조 20px / 항목(2단계)=본문체 16px·들여쓰기·안내선 */
@media (max-width:768px){
  .plist strong{font-family:var(--sans);font-weight:600;font-size:16.5px;letter-spacing:-.02em}
  .plist span{font-size:13px}
  .plist a{padding:14px 0}
  .parea-fold h3{font-size:20px}
  .parea-t{font-weight:500}
  .parea-fold .plist{margin:0 0 14px 2px;padding:0 0 0 16px;border-left:1px solid var(--brass-2)}
  .parea-fold .plist a{padding:12px 0}
  .pidx .parea h2{font-size:24px}
  .pidx .plist{padding-left:14px;border-left:1px solid var(--brass-2)}
}