/* 풀이 세무회계 2026-11-05 판: 큰 얼개는 세무법인 다솔 실측(머리글 100, 첫 화면 100vh, 하위 머리 480, 위치 줄 57, 세리프 제목)을 기준으로 하고 위치 · 배치를 바꿀 때 왼쪽 정렬 · 넓은 버튼 · 연한 판 위 흰 카드 · 사람 줄을 섞었다. 문구 · 사진 · 로고 · 코드는 새로 만들었다 */
:root{--hd:64px;--gut:20px;--r:14px;--r-b:10px;--pad:72px;--faint:#67707B;--gray:#F6F7F9;--serif:"Noto Serif KR",serif;--latin:"Cormorant Garamond","Noto Serif KR",serif}
*{box-sizing:border-box;margin:0;padding:0}
html{-webkit-text-size-adjust:100%;scroll-padding-top:calc(var(--hd) + 12px);scroll-behavior:smooth}
body{font-family:"Pretendard Variable",Pretendard,-apple-system,"Apple SD Gothic Neo",sans-serif;font-size:16px;line-height:1.7;color:var(--text);background:#fff;word-break:keep-all;overflow-wrap:break-word;-webkit-font-smoothing:antialiased;padding-bottom:calc(60px + env(safe-area-inset-bottom));overflow-x:clip}
body.lock{overflow:hidden}
a{color:inherit;text-decoration:none}ul,ol{list-style:none}img{display:block;max-width:100%;height:auto}
button,input,select,textarea{font:inherit;color:inherit}button{background:none;border:0;cursor:pointer}
fieldset{border:0;min-width:0}
[hidden]{display:none!important}:focus-visible{outline:2px solid var(--main);outline-offset:3px}
.vh{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.skip{position:absolute;left:12px;top:-60px;z-index:60;background:var(--navy);color:#fff;padding:10px 16px;border-radius:8px}.skip:focus{top:8px}
.wrap{width:100%;max-width:calc(1280px + var(--gut)*2);margin:0 auto;padding:0 var(--gut)}
.narrow{width:100%;max-width:calc(720px + var(--gut)*2);margin:0 auto;padding:0 var(--gut)}
.narrow-w{width:100%;max-width:calc(960px + var(--gut)*2);margin:0 auto;padding:0 var(--gut)}
.narrow-a{width:100%;max-width:calc(720px + var(--gut)*2);margin:0 auto;padding:0 var(--gut)}
h1,h2,h3,h4{color:var(--ink);font-weight:500}
h2{font-family:var(--serif);font-size:27px;line-height:1.4;letter-spacing:-.02em}
h3{font-size:20px;line-height:1.45;font-weight:700;letter-spacing:-.01em}
h4{font-size:18px;line-height:1.45;font-weight:700}
h2.blue{color:var(--main);font-weight:500}
.eb{display:inline-block;font-size:14px;line-height:1.4;font-weight:500;color:var(--ink);padding-bottom:7px;border-bottom:2px solid var(--main);margin-bottom:12px}
.en{font-family:var(--latin);font-size:44px;line-height:1.15;font-weight:300;color:var(--main);letter-spacing:-.005em;margin-bottom:12px}
.en.big{font-size:48px}
.lead{font-size:16px;line-height:1.8;margin-top:14px}
.fine{font-size:13px;line-height:1.55;color:var(--faint);margin-top:16px}
.cen{text-align:center;max-width:820px;margin:0 auto}
.ar{width:18px;height:18px;flex:none;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.ck{width:20px;height:20px;flex:none;margin-top:3px;fill:none;stroke:var(--main);stroke-width:2.2;stroke-linecap:round;stroke-linejoin:round}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:56px;padding:0 28px;border-radius:var(--r-b);font-size:16px;font-weight:700;line-height:1.3;text-align:center;transition:background .2s,color .2s,box-shadow .2s}
.btn.main{background:var(--main);color:#fff}.btn.main:hover{background:#084C95}
.btn.white{background:#fff;color:var(--navy)}.btn.white:hover{background:var(--soft)}
.btn.ghost{color:#fff;box-shadow:inset 0 0 0 1.5px rgba(255,255,255,.8)}.btn.ghost:hover{background:rgba(255,255,255,.14)}
.btn.line{color:var(--main);box-shadow:inset 0 0 0 1.5px var(--main)}.btn.line:hover{background:var(--main);color:#fff}
.btn.wide{width:100%}
.tl{display:inline-flex;align-items:center;gap:8px;min-height:44px;font-weight:700;color:var(--main)}.tl:hover{text-decoration:underline;text-underline-offset:4px}
.sec{padding:var(--pad) 0}
.s-h{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:flex-end;gap:12px}
.cks{margin-top:18px;display:grid;gap:10px}.cks li{display:flex;gap:10px;color:var(--ink)}
.ex{display:inline-block;font-size:12px;line-height:22px;font-weight:700;padding:0 9px;border-radius:999px;background:#fff;color:var(--main);box-shadow:inset 0 0 0 1px var(--line);white-space:nowrap}
.err{color:#B3261E;font-size:14px;font-weight:600}
.more{display:inline-flex;align-items:center;gap:6px;margin-top:10px;font-size:15px;font-weight:700;color:var(--main)}
.js .rv{opacity:0;transform:translateY(22px);transition:opacity .7s ease,transform .7s ease}.js .rv.in{opacity:1;transform:none}

/* 머리글: 사진 위에서는 투명, 내리면 흰색 */
.hd{position:fixed;left:0;right:0;top:0;z-index:40;background:#fff;box-shadow:0 1px 0 var(--line);transition:background .3s,box-shadow .3s}
.hd.over{background:linear-gradient(to bottom,rgba(10,22,44,.55),rgba(10,22,44,0));box-shadow:none}
.hd-in{display:flex;align-items:center;gap:10px;height:var(--hd);max-width:calc(1360px + var(--gut)*2);margin:0 auto;padding:0 var(--gut)}
.logo{display:flex;align-items:center;gap:9px;color:var(--ink)}.logo img{width:26px;height:26px}.logo b{font-family:var(--serif);font-size:18px;font-weight:700;letter-spacing:-.02em;white-space:nowrap}
.tag{font-size:11px;line-height:20px;font-weight:700;padding:0 7px;border-radius:5px;background:var(--soft);color:var(--main);white-space:nowrap}
.nav,.hd-cta{display:none}
.burger{position:relative;width:44px;height:44px;margin:0 -10px 0 auto;color:var(--ink)}.burger i{position:absolute;left:11px;right:11px;height:2px;background:currentColor;transition:transform .2s,top .2s}.burger i:nth-child(1){top:17px}.burger i:nth-child(2){top:25px}.burger.x i:nth-child(1){top:21px;transform:rotate(45deg)}.burger.x i:nth-child(2){top:21px;transform:rotate(-45deg)}
.hd.over .logo,.hd.over .burger{color:#fff}
.mnav{position:fixed;inset:var(--hd) 0 0;z-index:35;background:#fff;color:var(--ink);padding:8px var(--gut) 90px;overflow:auto}.mnav a{display:flex;justify-content:space-between;align-items:center;min-height:60px;font-size:19px;font-weight:700;border-bottom:1px solid var(--line)}.mnav a[aria-current]{color:var(--main)}
.mbar{position:fixed;left:0;right:0;bottom:0;z-index:30;display:grid;background:#fff;box-shadow:0 -1px 0 var(--line);padding-bottom:env(safe-area-inset-bottom)}.mbar.n3{grid-template-columns:1fr 1fr 1fr}.mbar.n2{grid-template-columns:1fr 1fr}.mbar a{display:flex;align-items:center;justify-content:center;height:60px;font-size:15px;font-weight:700;color:var(--navy)}.mbar a.go{background:var(--main);color:#fff}
.top{position:fixed;right:14px;bottom:calc(72px + env(safe-area-inset-bottom));z-index:29;width:44px;height:44px;border-radius:50%;background:#fff;box-shadow:0 2px 12px rgba(14,37,70,.2);display:grid;place-items:center;color:var(--main);opacity:0;visibility:hidden;transition:opacity .25s,visibility .25s}.top.on{opacity:1;visibility:visible}.top svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:2;stroke-linecap:round;stroke-linejoin:round}

/* 첫 화면 */
.hero{position:relative;height:100svh;min-height:620px;max-height:900px;overflow:hidden;background:var(--navy);color:#fff}
.hero-p{position:absolute;inset:0}.hero-p img{width:100%;height:100%;object-fit:cover;object-position:70% 50%;animation:slowzoom 26s ease-out both}@keyframes slowzoom{from{transform:scale(1.08)}to{transform:none}}
.hero::after{content:"";position:absolute;inset:0;background:linear-gradient(to top,rgba(14,37,70,.78),rgba(14,37,70,.34) 60%,rgba(14,37,70,.2));pointer-events:none}
.hero-b{position:absolute;left:0;right:0;bottom:64px;z-index:2}
.hero-en{font-family:var(--latin);font-size:22px;font-weight:400;letter-spacing:.01em;margin-bottom:10px}
.hero-l{display:grid}.hl{grid-area:1/1;font-family:var(--serif);font-size:32px;line-height:1.35;font-weight:400;color:#fff;letter-spacing:-.02em;opacity:0;transition:opacity 1s ease}.hl.on{opacity:1}
.hero-a{display:grid;gap:8px;margin-top:24px}.hero-link{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:44px;font-weight:600;color:#fff}.hero-link:hover{text-decoration:underline;text-underline-offset:4px}
.hero-t{position:absolute;z-index:2;left:var(--gut);bottom:20px;font-size:12px;line-height:1.3;color:rgba(255,255,255,.88)}
.hero-c{position:absolute;z-index:2;right:10px;bottom:8px;width:40px;height:40px;display:grid;place-items:center;color:#fff}.hero-c svg{width:18px;height:18px;fill:none;stroke:currentColor;stroke-width:2.4;stroke-linecap:round;stroke-linejoin:round}.hero-c .i-play{display:none}.hero-c[aria-pressed=true] .i-pause{display:none}.hero-c[aria-pressed=true] .i-play{display:block;fill:currentColor}

.nb{display:inline-block}

/* 낱말 찾기 + 커지는 사진 */
.word{background:var(--navy);padding:80px 0 0;text-align:center}
.word h2{color:#fff;font-weight:300;font-size:29px;line-height:1.45}
.srch{position:relative;display:flex;align-items:center;max-width:620px;margin:32px auto 0;border-bottom:1px solid rgba(255,255,255,.65);text-align:left}
.srch input{flex:1;min-width:0;min-height:52px;background:none;border:0;color:#fff;font-size:16px;outline:0}.srch input::placeholder{color:rgba(255,255,255,.72)}
.srch input::-webkit-search-cancel-button{display:none}
.srch button{width:44px;height:44px;display:grid;place-items:center;color:#fff}.srch svg{width:22px;height:22px;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round}
.srch:focus-within{border-bottom-color:#fff}
.srch-r{position:absolute;left:0;right:0;top:calc(100% + 6px);z-index:20;background:#fff;border-radius:var(--r-b);box-shadow:0 12px 30px rgba(14,37,70,.22);overflow:hidden;color:var(--ink)}.srch-r a{display:block;padding:13px 16px;border-bottom:1px solid var(--line);font-weight:600}.srch-r li:last-child a{border-bottom:0}.srch-r a:hover,.srch-r a:focus{background:var(--soft);color:var(--main)}
.rise{width:var(--w,100%);max-width:100%;height:240px;margin:56px auto 0;overflow:hidden}.rise img{width:100%;height:100%;object-fit:cover}

/* 쉬운 말 + 세 칸 */
.plain-g{display:grid;gap:32px}
.plain-c{display:grid;gap:12px;padding:16px;background:var(--soft);border-radius:22px}
.pc{display:grid;grid-template-columns:auto auto 1fr;align-items:baseline;column-gap:4px;padding:20px;background:#fff;border-radius:var(--r);box-shadow:0 4px 18px rgba(14,37,70,.06);transition:transform .25s,box-shadow .25s}.pc:hover{transform:translateY(-3px);box-shadow:0 10px 26px rgba(14,37,70,.12)}
.pc b{font-variant-numeric:lining-nums;font-family:var(--latin);font-size:64px;line-height:1;font-weight:400;color:var(--main)}.pc span{font-family:var(--serif);font-size:20px;color:var(--main)}.pc em{font-style:normal;font-size:15px;font-weight:600;color:var(--ink);text-align:right}

/* 구성원 */
.pp{padding-top:8px}.pp-g{display:flex;gap:14px;margin:28px calc(var(--gut)*-1) 0;padding:0 var(--gut) 8px;overflow-x:auto;scroll-snap-type:x mandatory}.pp-i{flex:0 0 72%;scroll-snap-align:center;min-width:0}
.pp-ph{position:relative;aspect-ratio:1/1.05;isolation:isolate}.pp-ph::before{content:"";position:absolute;left:0;right:0;bottom:0;top:24%;background:linear-gradient(170deg,var(--soft),#D9E6F4);border-radius:26px;z-index:-1}.pp-ph img{width:100%;height:100%;object-fit:cover;object-position:50% 0;mix-blend-mode:multiply;border-radius:0 0 26px 26px}
.pp-r{display:flex;flex-wrap:wrap;align-items:center;gap:6px;margin-top:14px;font-size:14px;font-weight:600;color:var(--main)}.pp-i h3{font-family:var(--serif);font-size:24px;font-weight:500;margin-top:2px}.pp-w{font-size:15px;margin-top:2px}.pp-s{margin-top:8px;color:var(--ink);font-weight:500}
.pp-g.full{display:grid;margin:32px 0 0;padding:0;overflow:visible;gap:40px}

/* 이런 일로: 사진 위 큰 낱말 + 오른쪽 칸 */
.who{position:relative;background:var(--navy);color:#fff}
.who-top{position:absolute;left:0;right:0;top:24px;z-index:3;display:flex;justify-content:space-between;align-items:center;gap:12px;margin:0 auto}
.tabs{display:flex;gap:4px;overflow-x:auto;scrollbar-width:none}.tabs::-webkit-scrollbar{display:none}.tabs button{flex:none;min-height:40px;padding:0 13px;border-radius:999px;font-size:14px;font-weight:600;color:#fff;box-shadow:inset 0 0 0 1px rgba(255,255,255,.45);transition:background .25s,color .25s}.tabs button[aria-selected=true]{background:#fff;color:var(--navy);box-shadow:none}
.who-nav{display:none;gap:8px}.who-nav button{width:48px;height:48px;border-radius:50%;display:grid;place-items:center;color:#fff;box-shadow:inset 0 0 0 1px rgba(255,255,255,.55);transition:background .2s,color .2s}.who-nav button:hover{background:#fff;color:var(--navy)}.who-nav svg{width:20px;height:20px;fill:none;stroke:currentColor;stroke-width:1.8;stroke-linecap:round;stroke-linejoin:round}
.tp{position:relative;animation:tpIn .45s ease}@keyframes tpIn{from{opacity:.2}to{opacity:1}}
.tp-bg{position:absolute;inset:0}.tp-bg img{width:100%;height:100%;object-fit:cover}.tp-bg::after{content:"";position:absolute;inset:0;background:linear-gradient(120deg,rgba(14,37,70,.86),rgba(14,37,70,.52))}
.tp-g{position:relative;display:grid;gap:28px;padding-top:96px;padding-bottom:56px}
.tp-en{font-family:var(--latin);font-size:60px;line-height:1;font-weight:300;color:#fff}.tp-l h3{font-family:var(--serif);color:#fff;font-size:22px;font-weight:400;margin-top:12px}.tp-note{margin-top:6px;font-size:14px;color:rgba(255,255,255,.82)}
.tp-r{display:grid;gap:10px}.tp-r li{display:flex;align-items:center;gap:14px;padding:18px;background:#fff;color:var(--ink);font-weight:600}.tp-r small{font-family:var(--latin);font-size:18px;color:var(--main)}.tp-r .go{padding:0;background:var(--main)}.tp-r .go a{display:flex;align-items:center;justify-content:space-between;width:100%;padding:18px;color:#fff;font-weight:700}

/* 하는 일 카드 */
.dom-g{display:grid;gap:28px}.dom-r{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.dc{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:12px;min-height:150px;padding:18px 10px;background:#fff;text-align:center;box-shadow:0 2px 20px rgba(14,37,70,.09);font-size:15px;font-weight:600;color:var(--main);transition:transform .25s,box-shadow .25s}.dc:hover{transform:translateY(-4px);box-shadow:0 10px 30px rgba(14,37,70,.16)}
.ic{width:46px;height:46px;fill:none;stroke:var(--main);stroke-width:1.5;stroke-linecap:round;stroke-linejoin:round}

/* 풀이 한 장: 큰 글자 얹은 사진 + 세 칸 */
.shts{background:var(--gray)}
.sh-p{position:relative;height:260px;margin-top:32px;overflow:hidden}.sh-p img{width:100%;height:100%;object-fit:cover}.sh-p::after{content:"";position:absolute;inset:0;background:rgba(14,37,70,.26)}.sh-p span{position:absolute;inset:0;z-index:1;display:grid;place-items:center;font-family:var(--serif);font-size:72px;font-weight:700;color:#fff;letter-spacing:-.02em}
.sh-c{display:grid;gap:12px;margin-top:12px}.sh-c li{padding:24px 22px;background:#fff;box-shadow:0 2px 16px rgba(14,37,70,.05)}.sh-c small{font-family:var(--latin);font-size:20px;color:var(--main)}.sh-c h3{margin-top:2px}.sh-c p{margin-top:6px;font-size:15px}

/* 두 칸: 순서 · 질문 */
.two-g{display:grid;gap:48px}.two-h{display:flex;justify-content:space-between;align-items:baseline;gap:12px;padding-bottom:14px;border-bottom:2px solid var(--main)}.two-h h2{color:var(--main);font-size:24px;font-weight:700}.two-h a{display:inline-flex;align-items:center;min-height:44px;font-size:14px;color:var(--faint)}.two-h a:hover{color:var(--main)}
.st li{display:flex;gap:14px;padding:18px 0;border-bottom:1px solid var(--line)}.st b{flex:none;align-self:flex-start;min-width:42px;padding:2px 8px;background:var(--main);color:#fff;font-size:13px;line-height:20px;font-weight:700;text-align:center}.st h3{font-size:17px;font-weight:600}.st p{font-size:15px;margin-top:2px}
.qi{border-bottom:1px solid var(--line)}.qi h3{font-size:16px;line-height:1.5;font-weight:600}.qi button{display:flex;justify-content:space-between;align-items:center;gap:16px;width:100%;min-height:60px;padding:12px 0;text-align:left;color:var(--ink)}
.qi i{position:relative;flex:none;width:14px;height:14px}.qi i::before,.qi i::after{content:"";position:absolute;left:0;right:0;top:6px;height:2px;background:var(--main);transition:transform .3s}.qi i::after{transform:rotate(90deg)}.qi.open i::after{transform:none}
.qp{display:grid;grid-template-rows:0fr;visibility:hidden;transition:grid-template-rows .3s ease,visibility .3s}.qp>div{overflow:hidden}.qi.open .qp{grid-template-rows:1fr;visibility:visible}.qp p{padding-bottom:18px;font-size:15px}

/* 봉투 · 글 */
.lets{padding-top:0}.lets-g{display:grid;gap:40px}
.lc-p{aspect-ratio:16/10;overflow:hidden}.lc-p img{width:100%;height:100%;object-fit:cover}.lc-t{padding-top:22px}.lc-t p:not(.eb){margin:12px 0 20px}.lets h2{font-size:24px}
.sc{display:block;margin-top:20px;padding:24px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.sc small,.ar-c small{color:var(--main);font-weight:700;font-size:14px}.sc h3{margin-top:4px;font-size:20px}.sc p{margin-top:6px}.ls .tl{margin-top:10px}a.sc:hover h3,a.ar-c:hover h2{color:var(--main)}
.art-m{display:flex;flex-wrap:wrap;align-items:center;gap:4px 8px;font-size:13px;line-height:1.5;color:var(--faint);margin-top:6px}

/* 마지막 띠 */
.bandw{padding:0 0 var(--pad)}.band{display:grid;gap:20px;padding:32px 24px;background:var(--sky);color:#fff;border-radius:var(--r)}.band h2{color:#fff;font-size:24px;font-weight:500}.band p{margin-top:6px}.band-a{display:grid;gap:8px}

/* 하위 페이지 머리 */
.sv{position:relative;height:275px;overflow:hidden;background:var(--navy)}.sv-p{position:absolute;inset:0}.sv-p img{width:100%;height:100%;object-fit:cover}.sv-p::after{content:"";position:absolute;inset:0;background:linear-gradient(100deg,rgba(14,37,70,.76),rgba(14,37,70,.32))}
.sv-t{position:absolute;left:0;right:0;bottom:36px;color:#fff}.sv-t p{font-family:var(--latin);font-size:20px;font-weight:400}.sv-t h1{font-family:var(--serif);font-size:34px;line-height:1.3;font-weight:300;color:#fff;letter-spacing:-.02em}
.crumb{position:relative;z-index:10;border-bottom:1px solid var(--line);background:#fff}.crumb-in{display:flex;align-items:stretch;min-height:51px;font-size:15px}.crumb-in>a{display:grid;place-items:center;width:51px;flex:none;border-left:1px solid var(--line);border-right:1px solid var(--line);color:var(--faint)}.crumb-in svg{width:20px;height:20px;fill:currentColor}
.cr-d{position:relative;flex:0 1 200px;border-right:1px solid var(--line)}.cr-d summary{display:flex;align-items:center;justify-content:space-between;height:100%;min-height:51px;padding:0 16px;cursor:pointer;list-style:none;color:var(--ink)}.cr-d summary::-webkit-details-marker{display:none}.cr-d summary::after{content:"";width:8px;height:8px;border-right:1.5px solid var(--faint);border-bottom:1.5px solid var(--faint);transform:rotate(45deg) translateY(-3px)}.cr-d ul{position:absolute;left:-1px;right:-1px;top:100%;background:#fff;border:1px solid var(--line);box-shadow:0 8px 20px rgba(14,37,70,.1)}.cr-d a{display:block;padding:11px 16px}.cr-d a:hover,.cr-d a[aria-current]{color:var(--main);background:var(--soft)}
.crumb-in>span{display:flex;align-items:center;padding:0 16px;color:var(--faint);min-width:0;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}

/* 하는 일 */
.jump{display:grid;grid-template-columns:1fr 1fr;gap:6px;margin:32px 0 48px}.jump a{display:flex;align-items:center;justify-content:center;min-height:56px;padding:6px 10px;background:#F0F1F3;text-align:center;font-size:15px;font-weight:600;color:var(--ink);transition:background .2s,color .2s}.jump a:hover{background:var(--main);color:#fff}
.svc{display:grid;gap:56px}.svc-i{display:grid;gap:22px;scroll-margin-top:calc(var(--hd) + 20px)}.svc-p{aspect-ratio:4/3;overflow:hidden}.svc-p img{width:100%;height:100%;object-fit:cover}.svc-i h2{font-size:25px}
.docs{background:var(--gray)}.docs-g{display:grid;gap:24px}.box{margin:0;padding:24px;background:#fff}
.docs+.bandw{padding-top:var(--pad)}

/* 기장료 보기 · 폼 */
.df,.cf{display:grid;gap:18px}.cf{margin-top:32px;padding:24px;background:var(--gray)}.df label,.cf label,.df legend,.cf legend{font-size:15px;font-weight:700;color:var(--ink)}
.df input:not([type=checkbox],[type=radio]),.df select,.df textarea,.cf input:not([type=radio]),.cf select{display:block;width:100%;min-height:52px;margin-top:8px;padding:12px 14px;border:1px solid #C7CED6;border-radius:8px;background:#fff;font-weight:400;font-size:16px}
.df textarea{line-height:1.6;resize:vertical}.df input:focus,.df select:focus,.df textarea:focus,.cf input:focus,.cf select:focus{outline:2px solid var(--main);outline-offset:0;border-color:var(--main)}
.df small,.cf small{display:block;margin-top:6px;font-size:13px;font-weight:400;color:var(--faint)}
.agr{display:flex!important;gap:10px;align-items:flex-start;font-weight:500!important;font-size:14px!important}.agr input{width:20px;height:20px;margin-top:2px;flex:none;accent-color:var(--main)}
.df .fine{margin-top:-6px}
.sent{padding:26px 24px;background:var(--soft)}.sent:focus{outline:0}.sent dl{display:grid;grid-template-columns:auto 1fr;gap:6px 16px;margin:16px 0}.sent dt{font-weight:700;color:var(--ink)}.sent dd{white-space:pre-wrap}.sent .btn{margin-top:16px}
.seg{display:flex;flex-wrap:wrap;gap:8px;margin-top:8px}.seg label{flex:1 1 auto}.seg input{position:absolute;opacity:0;width:1px;height:1px}.seg span{display:flex;align-items:center;justify-content:center;min-height:48px;padding:0 16px;border-radius:8px;background:#fff;font-weight:600;box-shadow:inset 0 0 0 1px #C7CED6;transition:background .2s,color .2s;white-space:nowrap}.seg input:checked+span{background:var(--main);color:#fff;box-shadow:none}.seg input:focus-visible+span{outline:2px solid var(--main);outline-offset:2px}
.uin{position:relative;display:block}.uin input{padding-right:64px!important}.uin em{position:absolute;right:14px;top:50%;transform:translateY(-38%);font-style:normal;font-weight:500;font-size:15px;color:var(--faint)}
.read{color:var(--main)!important;font-weight:600!important}
.cr{display:grid;grid-template-rows:0fr;visibility:hidden;transition:grid-template-rows .45s ease,visibility .45s}.cr>div{overflow:hidden}.cr.open{grid-template-rows:1fr;visibility:visible}
.cr-in{margin-top:12px;padding:28px 24px;background:var(--soft);scroll-margin-bottom:84px}.cr-in:focus{outline:0}
.cr-t{font-weight:700;color:var(--ink);display:flex;align-items:center;gap:8px}.cr-a{font-family:var(--serif);font-size:34px;line-height:1.3;font-weight:500;letter-spacing:-.02em;color:var(--main);margin-top:8px}.cr-o{margin-top:10px;font-size:18px;font-weight:700;color:var(--ink)}
.cr ul{margin-top:18px;display:grid;gap:6px;font-size:15px}.cr li{position:relative;padding-left:14px}.cr li::before{content:"";position:absolute;left:0;top:.72em;width:5px;height:5px;border-radius:50%;background:var(--main)}
.cr-b{display:grid;gap:10px;margin-top:22px}

/* 세금 풀이 목록 · 글 */
.sb{margin-top:32px;padding:32px 20px;background:#F9FAFB}.sb .srch{margin-top:0;border:1px solid #C7CED6;background:#fff}.sb .srch input{color:var(--ink);padding:0 14px}.sb .srch input::placeholder{color:var(--faint)}.sb .srch button{width:56px;height:52px;background:var(--main)}
.chips{display:flex;flex-wrap:wrap;gap:6px;margin-top:24px}.chips button{min-height:44px;padding:0 18px;background:#F0F1F3;font-size:15px;font-weight:600;transition:background .2s,color .2s}.chips button[aria-pressed=true]{background:var(--main);color:#fff}
.ar-g{display:grid;gap:0;margin-top:20px}.ar-c{display:grid;grid-template-columns:96px 1fr;gap:16px;padding:22px 0;border-top:1px solid var(--line);border-bottom:1px solid var(--line)}.ar-p{width:96px;height:96px;overflow:hidden}.ar-p img{width:100%;height:100%;object-fit:cover}.ar-c h2{font-family:inherit;font-size:18px;line-height:1.4;font-weight:700;margin-top:2px}.ar-c p:not(.art-m){font-size:15px;margin-top:4px}
.art{padding:40px 0 var(--pad)}.art .back{display:inline-flex;min-height:44px;align-items:center;font-size:14px;font-weight:600;color:var(--faint);margin-bottom:10px}.art small{display:block;font-size:14px;font-weight:700;color:var(--main)}.art h1{font-family:var(--serif);font-size:29px;line-height:1.35;margin-top:6px}.art-p{margin:26px 0 8px;aspect-ratio:16/10;overflow:hidden}.art-p img{width:100%;height:100%;object-fit:cover}.art>div>h2{font-size:21px;margin-top:34px;color:var(--main)}.art>div>p:not(.lead,.fine,.art-m){line-height:28px;margin-top:10px}.art .fine{margin:30px 0 20px}.art h2.rel{margin-top:48px}.rel-l{margin-top:10px}.rel-l li{padding:14px 0;border-top:1px solid var(--line);color:var(--ink)}.rel-l a{text-decoration:underline;text-underline-offset:3px}

/* 사무소 소개 */
.ab-g{display:grid;gap:28px}.ab-p{aspect-ratio:16/10;overflow:hidden}.ab-p img{width:100%;height:100%;object-fit:cover}
.rules{background:var(--navy)}.rules h2{color:#fff;font-weight:300}.ru-g{display:grid;gap:12px;margin-top:28px}.ru-g>div{background:#fff;padding:26px 24px}.ru-g small{font-family:var(--latin);font-size:22px;color:var(--main)}.ru-g h3{margin-top:2px}.ru-g p{margin-top:8px}
.map{position:relative;height:220px;margin-top:24px;overflow:hidden;background:var(--soft);display:grid;place-items:center}.map svg{position:absolute;inset:0;width:100%;height:100%;fill:none;stroke:#D2DEEA;stroke-width:6}.map span{position:relative;padding:8px 14px;border-radius:999px;background:#fff;font-size:14px;font-weight:700;color:var(--main)}
.vi-i{margin-top:18px;color:var(--ink)}
.addr{margin-top:16px}.addr-b{display:flex;flex-wrap:wrap;gap:8px}.addr-b button,.addr-b a{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:0 16px;border-radius:8px;font-size:15px;font-weight:600;color:var(--main);box-shadow:inset 0 0 0 1.5px var(--main);transition:background .2s,color .2s}.addr-b button:hover,.addr-b a:hover{background:var(--main);color:#fff}.addr-n{font-size:13px;line-height:1.55;color:var(--faint);margin-top:10px}

/* 문의 */
.num{font-family:var(--serif);font-size:21px;font-weight:500;color:var(--main);margin:44px 0 14px;scroll-margin-top:calc(var(--hd) + 20px)}
.ro-g{display:grid;gap:12px}.ro{display:block;padding:24px 22px;background:var(--soft);transition:background .2s,box-shadow .2s}.ro:hover,.ro.on{box-shadow:inset 0 0 0 2px var(--main);background:#fff}.ro p{margin-top:4px;font-size:15px}
.tel{display:block;padding:22px;background:var(--navy);color:#fff}.tel b{display:block;font-variant-numeric:lining-nums;font-family:var(--latin);font-size:38px;line-height:1.1;font-weight:400}.tel span{display:block;margin-top:6px;font-size:15px}
.af-g{display:grid;gap:12px}.af-g li{padding:22px;background:var(--gray)}.af-g b{font-family:var(--latin);font-size:20px;font-weight:500;color:var(--main)}.af-g p{margin-top:4px;font-size:15px}

/* 바닥글 */
.ft{background:var(--navy);color:rgba(255,255,255,.8);padding:36px 0 28px;font-size:14px}
.ft-t{display:grid;gap:16px}.ft-n{display:flex;align-items:center;gap:9px;font-family:var(--serif);font-size:19px;font-weight:700;color:#fff}.ft-m{display:flex;flex-wrap:wrap;gap:4px 18px;color:#fff;font-weight:500}.ft-m a{min-height:32px;display:inline-flex;align-items:center}.ft-m a:hover{text-decoration:underline;text-underline-offset:4px}
.ft-i{margin-top:14px}.ft-b{margin-top:18px;padding-top:16px;border-top:1px solid rgba(255,255,255,.2);font-size:13px;line-height:1.6;display:grid;gap:4px}.ft-b b{color:#fff}

@media(min-width:800px){
  :root{--gut:40px;--pad:96px}
  body{font-size:17px}
  h2{font-size:34px}
  .en{font-size:60px}.en.big{font-size:64px}
  .hl{font-size:46px}.hero-a{display:flex;align-items:center;gap:20px}.btn.wide{width:auto;min-width:360px}.hero-b{bottom:92px}
  .hero-t{left:var(--gut);bottom:28px}.hero-c{right:var(--gut);bottom:18px}
  .word{padding-top:110px}.word h2{font-size:42px}.rise{height:380px;margin-top:64px}
  .pc{padding:24px}
  .pp-g{display:grid;grid-template-columns:repeat(3,1fr);gap:24px;margin:40px 0 0;padding:0;overflow:visible}.pp-g.full{grid-template-columns:repeat(3,1fr);gap:32px}
  .dom-r{grid-template-columns:repeat(3,1fr);gap:18px}.dc{min-height:200px;font-size:17px}.ic{width:56px;height:56px}
  .sh-p{height:420px}.sh-p span{font-size:150px}.sh-c{grid-template-columns:repeat(3,1fr);gap:18px;margin-top:18px}
  .tp-en{font-size:84px}
  .tabs button{padding:0 18px;font-size:15px}.who-nav{display:flex}
  .band{grid-template-columns:1fr auto;align-items:center;gap:40px;padding:44px 48px}.band h2{font-size:30px}.band-a{display:flex;gap:10px}
  .sv{height:360px}.sv-t{bottom:56px}.sv-t h1{font-size:46px}
  .jump{grid-template-columns:repeat(4,1fr)}
  .ru-g,.af-g{grid-template-columns:repeat(3,1fr);gap:18px}.ro-g{grid-template-columns:1fr 1fr;gap:18px}
  .docs-g{grid-template-columns:1fr 1fr;align-items:center}
  .cf{padding:40px}.cr-b{display:flex}.cr-b .btn{flex:1}.cr-a{font-size:42px}
  .ar-c{grid-template-columns:150px 1fr;gap:24px}.ar-p{width:150px;height:112px}
  .map{height:320px}.sb{padding:56px 40px}
  .ft-t{grid-template-columns:auto 1fr;align-items:center;gap:40px}.ft-m{justify-content:flex-end}
}
@media(min-width:1100px){
  :root{--hd:100px;--pad:130px}
  body{padding-bottom:0}
  h2{font-size:40px}
  .lead{font-size:18px}
  .hd-in{gap:16px}.logo img{width:30px;height:30px}.logo b{font-size:21px}
  .nav{display:flex;flex:1;justify-content:center;gap:clamp(4px,2.3vw,44px)}.nav a{display:inline-flex;align-items:center;min-height:44px;padding:0 6px;font-size:17px;font-weight:600;color:var(--ink);white-space:nowrap;transition:color .2s}.nav a:hover,.nav a[aria-current]{color:var(--main)}
  .hd.over .nav a{color:#fff}.hd.over .nav a:hover{color:#BFE0FA}
  .hd-cta{display:inline-flex;min-height:42px;padding:0 18px;font-size:15px;color:var(--main);box-shadow:inset 0 0 0 1.5px var(--main);background:#fff}.hd-cta:hover{background:var(--main);color:#fff}
  .hd.over .hd-cta{color:#fff;background:transparent;box-shadow:inset 0 0 0 1.5px rgba(255,255,255,.8)}
  .burger,.mnav,.mbar{display:none}
  .top{right:32px;bottom:32px;width:64px;height:64px}
  .hero::after{background:linear-gradient(95deg,rgba(14,37,70,.74),rgba(14,37,70,.28) 56%,rgba(14,37,70,.05))}
  .hero-p img{object-position:50% 50%}
  .hero-b{bottom:auto;top:50%;transform:translateY(-44%)}.hero-en{font-size:28px}.hl{font-size:60px;line-height:1.28;font-weight:400}
  .hero-a{margin-top:36px}
  .word{padding-top:150px}.word h2{font-size:54px}.srch{margin-top:44px}.rise{height:560px;margin-top:80px}
  .plain-g{grid-template-columns:minmax(0,440px) minmax(0,1fr);gap:72px;align-items:center}.plain-c{grid-template-columns:repeat(3,1fr);gap:16px;padding:24px}.pc{grid-template-columns:auto 1fr;padding:32px 24px;align-content:start;min-height:230px}.pc b{font-size:110px}.pc span{font-size:24px;align-self:end;padding:0 0 10px 4px}.pc em{grid-column:1/-1;text-align:left;margin-top:18px;font-size:17px}
  .pp{padding-top:0}
  .tp-g{grid-template-columns:minmax(0,1fr) minmax(0,640px);gap:64px;align-items:center;min-height:720px;padding-top:110px;padding-bottom:80px}.tp-en{font-size:128px;font-weight:300}.tp-l h3{font-size:30px;margin-top:18px}.tp-note{font-size:16px}
  .tp-r li{padding:30px 32px;font-size:19px}.tp-r small{font-size:22px}.tp-r .go a{padding:28px 32px;font-size:18px}
  .who-top{top:36px}
  .dom-g{grid-template-columns:minmax(0,360px) minmax(0,1fr);gap:64px;align-items:start}.dom-l{position:sticky;top:140px}.en.big{font-size:72px;line-height:1.05}.dc{min-height:270px;font-size:20px;font-weight:500;font-family:var(--serif)}.ic{width:72px;height:72px;stroke-width:1.2}.dom-r{gap:24px}
  .sh-p{height:560px;margin-top:48px}.sh-p span{font-size:220px}.sh-c li{padding:32px 30px}
  .two-g{grid-template-columns:1fr 1fr;gap:64px}.two-h h2{font-size:30px}
  .lets-g{grid-template-columns:minmax(0,7fr) minmax(0,5fr);gap:64px}.lc{display:grid;grid-template-columns:1fr 1fr;gap:32px;align-items:center}.lc-p{aspect-ratio:4/5}.lc-t{padding:0}.lets h2{font-size:30px}
  .sv{height:480px}.sv-t{bottom:auto;top:calc(50% + 24px);transform:translateY(-50%)}.sv-t h1{font-size:60px}.sv-t p{font-size:26px}
  .crumb-in{min-height:57px}.crumb-in>a{width:70px}.cr-d{flex:0 0 290px}.cr-d summary{padding:0 20px}
  .svc{gap:96px}.svc-i{grid-template-columns:minmax(0,618px) minmax(0,1fr);gap:clamp(40px,6vw,80px);align-items:center}.svc-i:nth-child(even) .svc-p{order:2}.svc-i h2{font-size:34px}
  .ab-g{grid-template-columns:minmax(0,1fr) minmax(0,680px);gap:72px;align-items:center}
  .ru-g>div{padding:40px 32px}.ru-g h3{font-size:24px}
  .tel{display:flex;align-items:center;justify-content:space-between;padding:32px 36px}.tel b{font-size:50px}.tel span{margin:0}
  .ft{padding:44px 0 32px}
  .art{padding:64px 0 var(--pad)}.art h1{font-size:38px}
}
@media(min-width:1360px){:root{--gut:80px}.hd-in{padding:0 60px}}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{transition:none!important;animation:none!important;scroll-behavior:auto!important}.js .rv{opacity:1;transform:none}html{scroll-behavior:auto}}
.sec.pg.pp{padding-top:var(--pad)}