/* 조세불복 전문사이트 — CASE REVIEW 디자인 시스템 (ivory / oxblood / charcoal) */
:root{--paper:#fbf8f3;--ivory:#f3ece1;--sand:#e9dfcf;--ink:#2a2523;--ink2:#4a423e;--warm:#7a6f65;--line:#d9cebd;--ox:#6e1a26;--ox2:#8e2a38;--ox-soft:#f1e1e1;--coral:#d94c38;--ok:#2f6b57;
--f:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Noto Sans KR","Malgun Gothic","Segoe UI",sans-serif;--mono:ui-monospace,SFMono-Regular,Menlo,Consolas,"Noto Sans Mono CJK KR",monospace;--r:6px;--sh:0 1px 0 rgba(42,37,35,.06),0 10px 28px -14px rgba(42,37,35,.25)}
*{box-sizing:border-box}html{scroll-behavior:smooth;-webkit-text-size-adjust:100%}
body{margin:0;font-family:var(--f);color:var(--ink);background:var(--paper);line-height:1.75;font-size:16.5px;word-break:keep-all;overflow-wrap:break-word}
img,svg{max-width:100%;height:auto;display:block}a{color:var(--ox);text-underline-offset:3px}a:hover{color:var(--coral)}
h1,h2,h3,h4{line-height:1.3;margin:0;letter-spacing:-.02em;text-wrap:balance}p{margin:0 0 1em}
.wrap{max-width:1140px;margin:0 auto;padding:0 22px}.narrow{max-width:1140px}
.skip{position:absolute;left:-999px}.skip:focus{left:8px;top:8px;background:#fff;padding:8px 12px;z-index:99}
:focus-visible{outline:3px solid var(--coral);outline-offset:2px}
.mono{font-family:var(--mono);letter-spacing:.08em;font-size:12px;text-transform:uppercase}
/* header */
.hd{position:sticky;top:0;z-index:50;background:rgba(251,248,243,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}
.hd .wrap{display:flex;align-items:center;gap:20px;height:64px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink);font-weight:800;white-space:nowrap}
.logo b{display:block;font-size:15.5px;line-height:1.15}.logo small{display:block;font:600 10.5px/1.2 var(--mono);letter-spacing:.14em;color:var(--ox)}
.nav{margin-left:auto;display:flex;align-items:center;gap:2px}
.nav>a,.nav>.dd>button{font:600 14.5px var(--f);color:var(--ink2);text-decoration:none;padding:10px 11px;border:0;background:none;cursor:pointer;border-radius:var(--r);white-space:nowrap}
.nav>a:hover,.nav>.dd>button:hover,.nav a[aria-current]{color:var(--ox);background:var(--ox-soft)}
.dd{position:relative}.dd ul{display:none;position:absolute;top:100%;left:0;min-width:170px;margin:0;padding:6px;list-style:none;background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh)}
.dd:hover ul,.dd:focus-within ul,.dd.open ul{display:block}.dd li a{display:block;padding:9px 12px;color:var(--ink);text-decoration:none;font-size:14.5px;border-radius:4px}.dd li a:hover{background:var(--ox-soft)}
.btn{display:inline-block;font:700 15px/1 var(--f);padding:15px 22px;border-radius:var(--r);text-decoration:none;border:1.5px solid var(--ox);background:var(--ox);color:#fff;cursor:pointer;text-align:center;transition:background .15s}
.btn:hover{background:var(--ox2);color:#fff}.btn.ghost{background:transparent;color:var(--ox)}.btn.ghost:hover{background:var(--ox-soft);color:var(--ox)}
.btn.sm{padding:11px 16px;font-size:14px}.btn.light{background:#fff;color:var(--ox);border-color:#fff}.btn.light:hover{background:var(--ox-soft)}.btn.ghost-l{background:transparent;color:#fff;border-color:rgba(255,255,255,.6)}.btn.ghost-l:hover{background:rgba(255,255,255,.12);color:#fff}
.burger{display:none;margin-left:auto;width:44px;height:44px;border:1px solid var(--line);background:#fff;border-radius:var(--r);cursor:pointer;padding:0}
.burger i,.burger i:before,.burger i:after{display:block;width:18px;height:2px;background:var(--ink);margin:auto;position:relative;content:""}.burger i:before{position:absolute;top:-6px;left:0}.burger i:after{position:absolute;top:6px;left:0}
/* crumbs */
.crumbs{font-size:13px;color:var(--warm);padding:14px 0 0}.crumbs ol{list-style:none;margin:0;padding:0;display:flex;flex-wrap:wrap;gap:4px}.crumbs li+li:before{content:"/";margin-right:4px;color:var(--line)}.crumbs a{color:var(--warm)}
/* hero — home */
.hero{padding:44px 0 56px;position:relative;overflow:hidden;background:linear-gradient(180deg,var(--ivory),var(--paper))}
.hero:before{content:"";position:absolute;inset:0;background-image:linear-gradient(var(--line) 1px,transparent 1px);background-size:100% 34px;opacity:.35;-webkit-mask-image:linear-gradient(90deg,transparent 35%,#000);mask-image:linear-gradient(90deg,transparent 35%,#000)}
.hero .wrap{position:relative;display:grid;grid-template-columns:1.05fr .95fr;gap:48px;align-items:center}
.stamp{display:inline-block;border:1.5px solid var(--ox);color:var(--ox);padding:4px 10px;border-radius:3px;transform:rotate(-2deg);font:700 11.5px var(--mono);letter-spacing:.14em}
.hero h1{font-size:clamp(46px,8vw,84px);font-weight:900;letter-spacing:-.04em;color:var(--ink);margin:18px 0 14px;line-height:1.05}
.hero .lead{font-size:clamp(17px,2.2vw,20px);color:var(--ink2);max-width:none;margin-bottom:26px}
.cta-row{display:flex;flex-wrap:wrap;gap:10px}
.board{background:#fff;border:1px solid var(--line);border-radius:10px;box-shadow:var(--sh);padding:0;position:relative;transform:rotate(1.2deg)}
.board:before{content:"";position:absolute;inset:8px -8px -8px 8px;background:var(--sand);border-radius:10px;z-index:-1;transform:rotate(-2.6deg)}
.board-h{display:flex;justify-content:space-between;align-items:center;padding:12px 18px;border-bottom:1px dashed var(--line);color:var(--warm)}
.board ol{list-style:none;margin:0;padding:18px 20px 12px}.board li{position:relative;display:grid;grid-template-columns:38px 1fr;gap:12px;padding-bottom:20px}
.board li:before{content:"";position:absolute;left:18px;top:38px;bottom:2px;width:1.5px;background:repeating-linear-gradient(var(--ox) 0 4px,transparent 4px 8px)}.board li:last-child:before{display:none}
.board .n{width:38px;height:38px;border-radius:50%;border:1.5px solid var(--ox);display:grid;place-items:center;font:700 13px var(--mono);color:var(--ox);background:#fff}
.board li:last-child .n{background:var(--ox);color:#fff}.board b{display:block;font-size:17px}.board span{font-size:13.5px;color:var(--warm);line-height:1.5;display:block}
.board-f{padding:11px 18px;background:var(--ivory);border-radius:0 0 10px 10px;font-size:12.5px;color:var(--warm)}
/* hero variants */
.hero-ledger{background:var(--ink);color:#f5efe6;padding:44px 0 50px}.hero-ledger .crumbs,.hero-ledger .crumbs a{color:#b9ada0}.hero-ledger .crumbs li+li:before{color:#5b514b}
.hero-ledger .wrap{display:grid;grid-template-columns:1.2fr .8fr;gap:44px;align-items:end}
.hero-ledger .idx{font:800 clamp(64px,10vw,120px)/.9 var(--mono);color:var(--ox2);letter-spacing:-.06em;display:block}
.hero-ledger h1{font-size:clamp(38px,6vw,62px);font-weight:900;letter-spacing:-.04em;margin:8px 0 14px}
.hero-ledger p.lead{color:#e7dfd3;font-size:18px;max-width:none}
.meta{border:1px solid #574c46;border-radius:8px;overflow:hidden;font-size:14.5px}.meta div{display:grid;grid-template-columns:96px 1fr;border-top:1px solid #574c46}.meta div:first-child{border-top:0}.meta dt,.meta dd{margin:0;padding:11px 14px}.meta dt{background:#3a322f;color:#c9bdb0;font:600 12px var(--mono);letter-spacing:.08em;display:flex;align-items:center}
.hero-band{background:var(--ox);color:#fff;padding:44px 0 88px}.hero-band .crumbs,.hero-band .crumbs a{color:#e6c6c8}.hero-band .crumbs li+li:before{color:#a5656d}
.hero-band h1{font-size:clamp(38px,6vw,64px);font-weight:900;letter-spacing:-.04em;margin:16px 0 14px}.hero-band .lead{font-size:18px;color:#f6e6e6;max-width:none}
.pull{margin-top:-52px;position:relative;z-index:2}.pull .card{border-left:5px solid var(--coral)}
.hero-photo{padding:44px 0 50px;background:var(--ivory)}.hero-photo .wrap{display:grid;grid-template-columns:1.1fr .9fr;gap:44px;align-items:center}
.hero-photo h1{font-size:clamp(38px,6vw,62px);font-weight:900;letter-spacing:-.04em;margin:14px 0}.hero-photo .lead{font-size:18px;color:var(--ink2)}
.polaroid{background:#fff;padding:12px 12px 40px;box-shadow:var(--sh);transform:rotate(2deg);border:1px solid var(--line);position:relative}.polaroid img{width:100%;aspect-ratio:3/4;object-fit:cover}.polaroid figcaption{position:absolute;bottom:10px;left:14px;font:600 12px var(--mono);color:var(--warm)}
.hero-tab{padding:44px 0 46px;background:var(--paper);border-bottom:1px solid var(--line)}.hero-tab h1{font-size:clamp(38px,6vw,62px);font-weight:900;letter-spacing:-.04em;margin:14px 0}.hero-tab .lead{font-size:18px;color:var(--ink2);max-width:none}
.hero-tab .wrap>.tabs-mark{display:flex;gap:6px;margin-bottom:6px}.tabs-mark i{width:44px;height:8px;border-radius:2px;background:var(--line)}.tabs-mark i.on{background:var(--ox)}
/* sections */
.sec{padding:64px 0}.sec.tint{background:var(--ivory)}.sec.dark{background:var(--ink);color:#f0e9de}
.eyebrow{font:700 12px var(--mono);letter-spacing:.16em;color:var(--ox);text-transform:uppercase;margin-bottom:10px;display:flex;align-items:center;gap:10px}.eyebrow:before{content:"";width:26px;height:2px;background:var(--coral)}
.dark .eyebrow{color:#e6b3ae}
.sec h2{font-size:clamp(26px,4vw,36px);font-weight:800;margin-bottom:14px}.sec .intro{color:var(--ink2);max-width:none;font-size:17.5px;margin-bottom:28px}.dark .intro{color:#d8cfc3}
.sec h3{font-size:20px;margin-bottom:8px}
/* answer box */
.answer{border:1px solid var(--line);border-left:6px solid var(--ox);background:#fff;padding:22px 26px;border-radius:0 var(--r) var(--r) 0;box-shadow:var(--sh)}
.answer .tag{font:700 11.5px var(--mono);letter-spacing:.14em;color:var(--ox)}.answer p{margin:8px 0 0;font-size:18px;line-height:1.7}
/* stage picker */
.picker{display:grid;grid-template-columns:repeat(4,1fr);gap:12px;margin-bottom:18px}
.pick{border:1.5px solid var(--line);background:#fff;border-radius:var(--r);padding:16px 16px 14px;text-align:left;cursor:pointer;font:inherit;color:inherit;transition:.15s;display:block}
.pick .k{font:700 11px var(--mono);color:var(--warm);letter-spacing:.12em}.pick strong{display:block;font-size:17px;margin:6px 0 2px;line-height:1.35}.pick span{font-size:13.5px;color:var(--warm);line-height:1.5}
.pick:hover{border-color:var(--ox)}.pick[aria-selected=true]{border-color:var(--ox);background:var(--ox);color:#fff}.pick[aria-selected=true] .k,.pick[aria-selected=true] span{color:#f0d3d5}
.panel{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:24px 26px;display:grid;grid-template-columns:1.2fr .8fr;gap:28px}.js .panel[hidden]{display:none}.panel h3{font-size:21px}.panel ul{margin:8px 0 0;padding-left:20px}.panel li{margin-bottom:4px}.panel .go{align-self:center}
.notice{font-size:13.5px;color:var(--warm);margin-top:12px}
/* flow */
.lanes{display:grid;gap:22px}.lane{background:#fff;border:1px solid var(--line);border-radius:10px;padding:22px}.lane-h{display:flex;align-items:center;gap:10px;margin-bottom:16px}.lane-h .pill{font:700 12px var(--mono);letter-spacing:.12em;padding:5px 10px;border-radius:3px;background:var(--ink);color:#fff}.lane.post .pill{background:var(--ox)}.lane-h h3{margin:0}
.flow{list-style:none;margin:0;padding:0;display:grid;grid-auto-flow:column;grid-auto-columns:1fr;gap:0;counter-reset:s}
.flow li{position:relative;padding:14px 16px 14px 16px;background:var(--paper);border:1px solid var(--line);margin-left:-1px;counter-increment:s;min-height:118px}
.flow li:first-child{border-radius:8px 0 0 8px;margin-left:0}.flow li:last-child{border-radius:0 8px 8px 0}
.flow li:before{content:counter(s,decimal-leading-zero);font:700 12px var(--mono);color:var(--ox);display:block;margin-bottom:6px}.flow li:not(:last-child):after{content:"→";position:absolute;right:-10px;top:50%;transform:translateY(-50%);z-index:2;background:var(--coral);color:#fff;width:20px;height:20px;border-radius:50%;font-size:12px;line-height:20px;text-align:center}
.flow b{display:block;font-size:16px;line-height:1.35;margin-bottom:4px}.flow span{font-size:13.5px;color:var(--warm);line-height:1.5;display:block}
.flow.v li{min-height:0}
/* cards */
.grid{display:grid;gap:16px}.g2{grid-template-columns:repeat(2,1fr)}.g3{grid-template-columns:repeat(3,1fr)}.g4{grid-template-columns:repeat(4,1fr)}
.card{background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:20px 22px;box-shadow:var(--sh);position:relative}
.card.tab{padding-top:30px}.card.tab:before{content:attr(data-tab);position:absolute;top:-1px;left:16px;transform:translateY(-100%);font:700 10.5px var(--mono);letter-spacing:.12em;background:var(--ox);color:#fff;padding:3px 9px;border-radius:4px 4px 0 0}
.card h3{font-size:18px}.card p{font-size:15px;color:var(--ink2);margin:0}.card ul{margin:6px 0 0;padding-left:18px;font-size:15px;color:var(--ink2)}
a.card{text-decoration:none;color:var(--ink);display:block;transition:.15s}a.card:hover{border-color:var(--ox);transform:translateY(-2px);color:var(--ink)}a.card .more{display:block;margin-top:12px;font:700 13px var(--f);color:var(--ox)}
.chips{display:grid;grid-template-columns:repeat(4,1fr);gap:10px}.chip{background:#fff;border:1px dashed #b9ab97;border-radius:var(--r);padding:12px 14px;font-weight:600;font-size:15px;display:flex;gap:8px;align-items:center}.chip:before{content:"◇";color:var(--coral)}
/* FRERA chain */
.chain{display:grid;grid-template-columns:repeat(5,1fr);gap:0;counter-reset:c}.chain>div{border:1px solid #574c46;padding:18px 16px;position:relative;margin-left:-1px;background:#332c29}.chain>div:before{content:attr(data-k);display:block;font:800 13px var(--mono);letter-spacing:.14em;color:#e6b3ae;margin-bottom:6px}.chain b{display:block;font-size:17px;margin-bottom:6px;color:#fff}.chain span{font-size:13.5px;color:#cfc5b8;line-height:1.55;display:block}
/* tables */
.tbl-wrap{overflow-x:auto}table.cmp{width:100%;border-collapse:collapse;background:#fff;border:1px solid var(--line);font-size:15px}
.cmp caption{text-align:left;font-size:13px;color:var(--warm);padding:0 0 8px;caption-side:top}
.cmp th,.cmp td{padding:13px 15px;border:1px solid var(--line);text-align:left;vertical-align:top}.cmp thead th{background:var(--ink);color:#fff;font-weight:700}.cmp thead th.ox{background:var(--ox)}.cmp tbody th{background:var(--ivory);width:16%;font-weight:700}
.cmp td small{display:block;color:var(--warm);font-size:12.5px;margin-top:3px}
/* checklist */
.check{list-style:none;margin:0;padding:0;display:grid;gap:8px}.check li{position:relative;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:11px 14px 11px 50px;font-size:15.5px}.check li:before{content:"";position:absolute;left:14px;top:15px;width:18px;height:18px;box-sizing:border-box;border:2px solid var(--ox);border-radius:3px}
.check.two{grid-template-columns:repeat(2,1fr)}
.steps{list-style:none;margin:0;padding:0;counter-reset:st}.steps li{counter-increment:st;position:relative;padding:0 0 22px 60px}.steps li:before{content:counter(st);position:absolute;left:0;top:0;width:40px;height:40px;border-radius:50%;background:var(--ox);color:#fff;display:grid;place-items:center;font:700 15px var(--mono)}.steps li:after{content:"";position:absolute;left:19px;top:44px;bottom:4px;width:2px;background:var(--line)}.steps li:last-child:after{display:none}.steps b{display:block;font-size:17.5px;margin-bottom:2px}.steps span{color:var(--ink2);font-size:15.5px}
/* FAQ */
.qa{display:grid;gap:10px}.qa details{background:#fff;border:1px solid var(--line);border-radius:var(--r)}.qa summary{list-style:none;cursor:pointer;padding:18px 54px 18px 20px;font-weight:700;font-size:17px;position:relative;min-height:56px;line-height:1.45}.qa summary::-webkit-details-marker{display:none}
.qa summary:before{content:"Q";font:800 13px var(--mono);color:var(--coral);margin-right:10px}.qa summary:after{content:"+";position:absolute;right:20px;top:50%;transform:translateY(-50%);font-size:24px;color:var(--ox);font-weight:400;line-height:1}.qa details[open] summary:after{content:"–"}.qa details[open]{border-color:var(--ox)}
.qa .a{padding:0 22px 20px 46px;color:var(--ink2);font-size:16px}.qa .a p:last-child{margin:0}.qa [data-more]{display:none}.qa.expanded [data-more]{display:block}
.more-btn{margin-top:14px}
/* misc blocks */
.official{display:grid;grid-template-columns:auto 1fr auto;gap:20px;align-items:center;background:#fff;border:1.5px solid var(--ox);border-radius:10px;padding:24px 28px;box-shadow:var(--sh)}
.official .seal{width:64px;height:64px;border-radius:50%;background:var(--ox);color:#fff;display:grid;place-items:center;font:800 22px var(--mono)}.official h3{font-size:21px}.official p{margin:4px 0 0;color:var(--ink2);font-size:15.5px}
.yt{display:grid;grid-template-columns:1fr auto;gap:24px;align-items:center;background:var(--ink);color:#f0e9de;border-radius:10px;padding:28px 30px}.yt h3{color:#fff;font-size:22px}.yt p{color:#d8cfc3;margin:6px 0 0;font-size:15.5px}
.videos{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.video{background:#fff;border:1px solid var(--line);border-radius:var(--r);overflow:hidden}.video a{display:block;color:var(--ink);text-decoration:none}.video img{width:100%;aspect-ratio:16/9;object-fit:cover;background:var(--sand)}.video b{display:block;padding:12px 14px 14px;font-size:15px;line-height:1.45}
.cta-band{background:var(--ox);color:#fff;padding:52px 0}.cta-band .wrap{display:grid;grid-template-columns:1fr auto;gap:28px;align-items:center}.cta-band h2{font-size:clamp(24px,3.6vw,32px);margin-bottom:8px}.cta-band p{margin:0;color:#f6e6e6}
.rel{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.rel a{display:block;background:#fff;border:1px solid var(--line);border-radius:var(--r);padding:14px 16px;text-decoration:none;color:var(--ink);font-weight:700}.rel a small{display:block;font-weight:400;color:var(--warm);font-size:13px;margin-top:2px;line-height:1.5}.rel a:hover{border-color:var(--ox)}
.branches{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}.branch{background:#fff;border:1px solid var(--line);border-top:4px solid var(--ox);border-radius:var(--r);padding:20px}.branch h3{font-size:19px}.branch .tel{font:800 22px var(--mono);letter-spacing:-.02em;margin:8px 0 2px;color:var(--ink);display:block;text-decoration:none;white-space:nowrap}.branch .ad{font-size:13.5px;color:var(--warm);margin-bottom:14px;line-height:1.5}
.branch .call{display:none}.branch .call-desk{font-size:12.5px;color:var(--warm)}
.disc{background:none;border-radius:0;padding:0 0 0 22px;font-size:12.5px;color:var(--warm);line-height:1.7;position:relative}.disc:before{content:"ⓘ";position:absolute;left:0;top:0;color:var(--ox);font-size:14px}.disc b{color:var(--warm);font-weight:700}
.fig{margin:0}.fig img{width:100%;border:1px solid var(--line);border-radius:var(--r);background:#fff}.fig figcaption{font-size:13.5px;color:var(--warm);margin-top:8px}
.updated{font-size:13.5px;color:var(--warm)}
.prose h2{margin-top:6px}.prose p{font-size:17px;color:var(--ink2)}
/* footer */
.ft{background:var(--ink);color:#c9bdb0;padding:46px 0 30px;font-size:14.5px;line-height:1.85}.ft .wrap{display:grid;grid-template-columns:1.3fr 1fr 1fr;gap:34px}.ft h4,.ft .ft-h{color:#fff;font-size:15px;font-weight:700;margin-bottom:10px}.ft a{color:#e6dccd;text-decoration:none}.ft a:hover{text-decoration:none}.ft ul{list-style:none;margin:0;padding:0}.ft .cp{grid-column:1/-1;border-top:1px solid #4a423e;padding-top:18px;margin-top:6px;font-size:13px;color:#9b8f83}
/* responsive */
@media(max-width:1100px){.nav{display:none;position:absolute;top:64px;left:0;right:0;background:#fff;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;padding:10px 16px 18px;box-shadow:var(--sh);max-height:calc(100vh - 64px);overflow:auto}.nav.open{display:flex}.nav>a,.nav>.dd>button{width:100%;text-align:left;padding:13px 12px;font-size:16px}.dd ul{display:block;position:static;box-shadow:none;border:0;padding:0 0 0 14px}.burger{display:block}.hd .btn{display:none}.nav .btn{display:block}
.hero .wrap,.hero-ledger .wrap,.hero-photo .wrap{grid-template-columns:1fr;gap:34px}.board{transform:none;max-width:520px}.polaroid{max-width:360px;transform:rotate(1deg)}
.picker{grid-template-columns:repeat(2,1fr)}.g4,.chips,.rel,.branches{grid-template-columns:repeat(2,1fr)}.g3,.videos{grid-template-columns:repeat(2,1fr)}
.flow{grid-auto-flow:row;grid-template-columns:repeat(2,1fr);gap:10px}.flow li,.flow li:first-child,.flow li:last-child{border-radius:8px;margin:0}.flow li:after{display:none!important}
.chain{grid-template-columns:repeat(2,1fr);gap:10px}.chain>div{margin:0;border-radius:8px}}
@media(min-width:1101px){.nav .btn{margin-left:8px}.hd .btn.top{display:none}}
@media(max-width:720px){body{font-size:16px}.sec{padding:46px 0}.hero{padding:30px 0 40px}.hero-ledger,.hero-photo,.hero-tab{padding:28px 0 34px}.hero-band{padding:30px 0 76px}
.picker,.g2,.g3,.g4,.chips,.rel,.videos,.check.two,.ft .wrap,.official,.yt,.cta-band .wrap,.panel{grid-template-columns:1fr}.branches{grid-template-columns:1fr}.official{text-align:left}.official .seal{width:52px;height:52px;font-size:18px}
.flow{grid-template-columns:1fr;gap:0;position:relative}.flow li{border-radius:0!important;margin:0 0 -1px!important;padding-left:56px;min-height:0}.flow li:before{position:absolute;left:14px;top:14px;width:30px;height:30px;border-radius:50%;background:var(--ox);color:#fff;display:grid;place-items:center;margin:0}.flow li:not(:last-child):after{display:none!important}
.chain{grid-template-columns:1fr}.hero .lead,.hero-ledger p.lead{font-size:17px}
.meta div{grid-template-columns:82px 1fr}
table.cmp.stack,.stack thead,.stack tbody,.stack tr,.stack th,.stack td{display:block;width:100%!important}.stack thead{position:absolute;left:-9999px}.stack tr{margin-bottom:12px;border:1px solid var(--line);border-radius:var(--r);overflow:hidden;background:#fff}.stack th[scope=row]{background:var(--ox);color:#fff}.stack td{border:0;border-top:1px solid var(--line)}.stack td:before{content:attr(data-label);display:block;font:700 11px var(--mono);letter-spacing:.1em;color:var(--ox);margin-bottom:2px}
.branch .tel{display:none}.branch .call{display:block}.branch .call-desk{display:none}.branch .ad{margin-bottom:12px}.cta-row .btn{flex:1 1 100%}.qa summary{font-size:16px}.qa .a{padding-left:20px}}
@media(hover:none){.dd ul{display:block}}
@media(prefers-reduced-motion:reduce){*{transition:none!important;scroll-behavior:auto!important}}
.team5{display:grid;gap:14px;grid-template-columns:repeat(5,1fr)}.team5 .card{min-width:0}.team5 .card span{font-size:14.5px;line-height:1.45}
@media(max-width:700px){.team5{grid-template-columns:repeat(2,1fr)}}
.team5 .tm{position:relative;display:block;padding:0;border:0;border-radius:var(--r);overflow:hidden;cursor:pointer;background:var(--ink);box-shadow:var(--sh);font:inherit;text-align:left;transition:transform .25s,box-shadow .25s}
.team5 .tm img{width:100%;height:auto;aspect-ratio:3/4;object-fit:cover;object-position:top;display:block;transition:transform .5s}
.team5 .tm:after{content:"";position:absolute;inset:0;background:linear-gradient(180deg,transparent 55%,rgba(28,12,16,.82));pointer-events:none}
.team5 .tm-cap{position:absolute;left:0;right:0;bottom:0;z-index:1;padding:12px 12px 14px;color:#fff;display:block}
.team5 .tm-cap b{display:block;font-size:17px}.team5 .tm-cap small{display:block;font-size:12px;opacity:.85;margin-top:2px}
.team5 .tm-more{position:absolute;top:10px;right:10px;z-index:1;font:700 11px var(--mono);font-style:normal;background:var(--ox);color:#fff;padding:4px 8px;border-radius:99px;opacity:0;transform:translateY(-4px);transition:.25s}
.team5 .tm:hover,.team5 .tm:focus-visible{transform:translateY(-5px);box-shadow:0 14px 28px rgba(60,20,28,.28)}
.team5 .tm:hover img{transform:scale(1.06)}.team5 .tm:hover .tm-more,.team5 .tm:focus-visible .tm-more{opacity:1;transform:none}
@media(hover:none){.team5 .tm-more{opacity:1;transform:none}}
@media(max-width:700px){.team5 .tm-cap b{font-size:15px}}
.team5.rv .tm{opacity:0;transform:translateY(26px);transition:opacity .6s,transform .6s cubic-bezier(.2,.7,.2,1),box-shadow .25s}
.team5.rv.in .tm{opacity:1;transform:none}
.team5.rv.in .tm:hover,.team5.rv.in .tm:focus-visible{transform:translateY(-5px)}
@media(hover:hover){.team5:has(.tm:hover) .tm:not(:hover){opacity:.55;filter:saturate(.7)}}
.tm-dlg{max-width:520px;width:92%;border:1px solid var(--line);border-radius:8px;padding:22px;background:#fff}
.tm-dlg[open]{animation:tmOpen .45s cubic-bezier(.2,.7,.2,1)}
.tm-dlg::backdrop{background:rgba(28,12,16,.55)}
.tm-nav{display:flex;justify-content:space-between;gap:8px;margin-top:14px}
@keyframes tmOpen{from{opacity:0;transform:perspective(900px) rotateX(-14deg) translateY(14px)}to{opacity:1;transform:none}}
@media(prefers-reduced-motion:reduce){.tm-dlg[open]{animation:none}}
.sec .intro.wide{max-width:none}
@media(min-width:1000px){.sec .intro.wide{white-space:nowrap;font-size:clamp(13px,1.4vw,15.5px)}}
.audit-side{background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh);padding:22px 22px 24px;position:static}
.audit-side h3{margin:0 0 14px;font-size:18px}
.audit-side .chips{grid-template-columns:repeat(2,1fr)}
.audit-note{margin:18px 0;padding:14px 16px;background:var(--ivory);border-left:4px solid var(--ox);border-radius:0 var(--r) var(--r) 0}
.audit-note p{margin:0;font-size:15px;color:var(--ink2);line-height:1.65}.audit-note small{display:block;margin-top:6px;color:var(--warm);font-size:12.5px}
.ytp-head{display:flex;justify-content:space-between;align-items:center;gap:24px;margin-bottom:22px}.ytp-head h3{font-size:22px;margin:0}.ytp-head p{margin:6px 0 0;color:var(--ink2);font-size:15.5px}
.ytp-head .btn.light{background:var(--ink);color:#fff;border-color:var(--ink);white-space:nowrap}
.ytp-body{display:grid;grid-template-columns:1.6fr 1fr;grid-template-rows:1fr 1fr;gap:18px}
.ytp-v{all:unset;box-sizing:border-box;cursor:pointer;display:block;min-width:0}
.ytp-v.main{grid-row:1/3}
.ytp-th{position:relative;display:block;aspect-ratio:16/9;overflow:hidden;border-radius:var(--r);background:#000;box-shadow:var(--sh)}
.ytp-th img,.ytp-th iframe{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;border:0;transition:transform .5s}
.ytp-v:hover img,.ytp-v:focus-visible img{transform:scale(1.05)}
.ytp-play{position:absolute;left:50%;top:50%;width:62px;height:44px;margin:-22px 0 0 -31px;background:#e62117;border-radius:12px;transition:.2s}
.ytp-play:after{content:"";position:absolute;left:25px;top:12px;border-left:16px solid #fff;border-top:10px solid transparent;border-bottom:10px solid transparent}
.ytp-v:hover .ytp-play{transform:scale(1.1)}
.ytp-t{display:block;margin-top:10px}.ytp-t b{display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden;font-size:15px;line-height:1.45}.ytp-v.main .ytp-t b{font-size:17px}.ytp-t small{color:var(--warm);font-size:12.5px}
.ytp-v:focus-visible{outline:2px solid var(--ox);outline-offset:4px}
@media(max-width:1020px){.ytp-body{grid-template-columns:1fr;grid-template-rows:none}.ytp-v.main{grid-row:auto}.ytp-head{flex-direction:column;align-items:flex-start}}
.ytp-body.one{grid-template-columns:minmax(0,680px);grid-template-rows:none}.ytp-body.one .ytp-v.main{grid-row:auto}
.ytp-body.one{justify-content:center}.ytp-body.one .ytp-t{text-align:center}
.ytp-dev{position:relative;display:block;padding:0 0 22px}
.ytp-dev .ytp-th{border:14px solid #17171b;border-bottom-width:16px;border-radius:14px 14px 4px 4px;box-shadow:0 0 0 2px #3a3a42,0 24px 40px -18px rgba(28,12,16,.55)}
.ytp-dev .ytp-th:after{content:"";position:absolute;inset:0;z-index:1;pointer-events:none;background:linear-gradient(115deg,rgba(255,255,255,.16) 0,rgba(255,255,255,0) 32%)}
.ytp-dev:before{content:"";position:absolute;left:-5%;right:-5%;bottom:6px;height:16px;background:linear-gradient(#d9dadf,#a9abb3);border-radius:2px 2px 16px 16px;box-shadow:0 10px 18px -8px rgba(28,12,16,.5)}
.ytp-dev:after{content:"";position:absolute;left:50%;bottom:16px;width:16%;height:6px;margin-left:-8%;background:#8b8d95;border-radius:0 0 8px 8px}
.ytp-body.one .ytp-t{margin-top:18px}
.ytp-head{display:block;text-align:center;margin-bottom:26px}.ytp-head p{margin:8px auto 0}
.ytp-more{text-align:center;margin-top:24px}
.official .seal-img{width:200px;height:auto;display:block}
@media(max-width:1020px){.official .seal-img{width:170px}}
.hero:after{content:"";position:absolute;inset:0;z-index:0;pointer-events:none;background:url(/assets/image/images/hero-desk-bg.webp) no-repeat right center/cover;opacity:.55;filter:saturate(.45) sepia(.18) contrast(.95);-webkit-mask-image:linear-gradient(90deg,transparent 22%,rgba(0,0,0,.6) 55%,#000 90%);mask-image:linear-gradient(90deg,transparent 22%,rgba(0,0,0,.6) 55%,#000 90%)}
.hero .wrap{z-index:1}
@media(max-width:1020px){.hero:after{opacity:.28;-webkit-mask-image:none;mask-image:none}}
#compare .cmp{font-size:13.5px}#compare .cmp caption{font-size:12px}#compare .cmp td small{font-size:11.5px}#compare .cmp thead th{font-size:14px}
#youtube .eyebrow,#youtube h2{text-align:center}
#youtube .eyebrow{justify-content:center}#youtube .eyebrow:after{content:"";width:26px;height:2px;background:var(--coral)}
.mat-col{display:grid;grid-template-columns:1fr;gap:26px}
.chain.light>div{background:#fff;border-color:var(--line)}.chain.light>div:before{color:var(--ox)}.chain.light b{color:var(--ink);margin-bottom:0;line-height:1.5}
.chain.mat{grid-template-columns:repeat(7,1fr)}.chain.mat>div{padding:18px 16px;min-height:150px}.chain.mat b{font-size:17px}
@media(max-width:1180px){.chain.mat{grid-template-columns:repeat(4,1fr);gap:10px}.chain.mat>div{margin:0;border-radius:8px}}
@media(max-width:700px){.chain.mat{grid-template-columns:repeat(2,1fr)}}

.audit-side{display:flex;flex-direction:column}
.audit-side .chips{flex:1;grid-auto-rows:1fr}
.audit-side .btn{align-self:flex-start}
.chain.mat>div:before{content:"";width:18px;height:18px;box-sizing:border-box;border:2px solid var(--ox);border-radius:3px;margin-bottom:12px;font-size:0;letter-spacing:0}
/* 소제목과 바로 아래 박스 사이 간격 */
.sec h2{margin-bottom:26px}.sec h2+.intro{margin-top:-12px}.sec .intro{margin-bottom:34px}
.sec .grid:has(>.card.tab){margin-top:34px}
.aud-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:22px;align-items:stretch}
.aud-steps{background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh);padding:26px 28px 8px;display:flex;flex-direction:column}
.aud-steps .steps{flex:1;display:flex;flex-direction:column;justify-content:space-between}
.aud-steps .steps li{padding-bottom:0;flex:1}.aud-steps .steps li:last-child{flex:0}
.aud-steps .steps li:after{bottom:-14px}
.aud-fig .fig,.aud-fig .fig img{height:100%}.aud-fig .fig img{object-fit:contain;background:#fff}
@media(max-width:1020px){.aud-grid{grid-template-columns:1fr}}
.dec-grid{display:grid;grid-template-columns:1fr 1fr;gap:20px;align-items:stretch}
.dec-box{background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh);padding:24px 26px;display:flex;flex-direction:column}
.dec-box h3,.dec-box .cmp caption{font-size:18px;font-weight:800;color:var(--ink);margin:0 0 16px;padding:0;text-align:left}
.dec-box .check{flex:1;grid-auto-rows:1fr}.dec-box .check li{display:flex;align-items:center}.dec-box .check li:before{top:50%;margin-top:-9px}
.dec-box .cmp{flex:1;height:100%;border:0}.dec-box .cmp th,.dec-box .cmp td{border-left:0;border-right:0}.dec-box .cmp tbody th{width:32%}
@media(max-width:1020px){.dec-grid{grid-template-columns:1fr}}
/* 안내문·FAQ 섹션은 좁은 폭 유지 */
.sec:has(.qa)>.wrap.narrow,.sec:has(.disc)>.wrap.narrow{max-width:800px}
#support .official{max-width:800px;margin-left:auto;margin-right:auto}
/* 메인 #support 섹션은 원래 폭(800px) 유지 */
#support>.wrap.narrow{max-width:800px}
.aud-ans .answer{height:100%;display:flex;flex-direction:column;justify-content:center;box-sizing:border-box}
.polaroid.wide img{aspect-ratio:391/356;object-fit:cover}
.hero-teapot{position:relative;overflow:hidden;min-height:320px}
.hero-teapot .wrap{position:relative;z-index:1;grid-template-columns:1fr}
.hero-teapot:after{content:"";position:absolute;top:0;bottom:0;right:0;width:min(58%,720px);z-index:0;pointer-events:none;background:url(/assets/image/images/consultation-gagam.webp) no-repeat center/cover;mix-blend-mode:multiply;opacity:.9;filter:blur(.6px);-webkit-mask-image:radial-gradient(ellipse 75% 85% at 62% 50%,#000 38%,transparent 78%);mask-image:radial-gradient(ellipse 75% 85% at 62% 50%,#000 38%,transparent 78%)}
@media(max-width:1020px){.hero-teapot{min-height:0}.hero-teapot:after{width:100%;opacity:.35}}
.ft .wrap{grid-template-columns:1.3fr 1fr}.ft .ft-quick{margin-top:20px}
@media(max-width:1020px){.ft .wrap{grid-template-columns:1fr}}
.ft .wrap{grid-template-columns:1fr auto}.ft .wrap>div:nth-child(2){justify-self:end;min-width:200px}
@media(max-width:1020px){.ft .wrap{grid-template-columns:1fr}.ft .wrap>div:nth-child(2){justify-self:start}}
/* 모바일 히어로 배경: 위쪽 일부만 깔고 아래로 서서히 사라지게 크롭 */
@media(max-width:1020px){.hero:after{bottom:auto;height:460px;background-size:cover;background-position:38% 45%;opacity:.32;-webkit-mask-image:linear-gradient(180deg,#000 35%,transparent 100%);mask-image:linear-gradient(180deg,#000 35%,transparent 100%)}}
/* 모바일: 대표 1명을 위에 크게, 나머지 4명은 2×2 */
@media(max-width:700px){.team5{grid-template-columns:repeat(2,1fr);gap:12px}.team5 .tm:first-child{grid-column:1/-1}.team5 .tm:first-child img{aspect-ratio:16/11;object-position:50% 18%}.team5 .tm:first-child .tm-cap b{font-size:19px}.team5 .tm:first-child .tm-cap small{font-size:13px}}
.tag-list{list-style:none;margin:10px 0 0;padding:0;display:flex;flex-wrap:wrap;gap:8px}
.tag-list li{background:var(--ox);color:#fff;border-radius:6px;padding:7px 16px;font-weight:700;font-size:15px;line-height:1.4}
.sr-only{position:absolute!important;width:1px;height:1px;margin:-1px;padding:0;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}
/* 모바일: 세무조사 사전진단 섹션 스크롤 길이 정리 */
@media(max-width:700px){
#audit{overflow-x:hidden}
#audit .grid.g2{gap:18px}
#audit .steps li{padding:0 0 14px 50px}
#audit .steps li:before{width:34px;height:34px;font-size:13px}
#audit .steps li:after{left:16px;top:38px}
#audit .steps b{font-size:16px}#audit .steps span{font-size:13.5px;line-height:1.5}
.audit-side{padding:18px 16px 20px}
.audit-side .chips{gap:8px;grid-template-columns:repeat(2,1fr)}
.audit-side .chip{padding:9px 10px;font-size:14px}
.audit-note{margin:14px 0}
}
/* 모바일: 핵심 자료 박스 스크롤 길이 정리 */
@media(max-width:700px){
.mat-col{gap:18px}
.chain.mat{grid-template-columns:repeat(2,1fr);gap:8px}
.chain.mat>div{min-height:0;padding:12px 12px 14px;border-radius:8px;margin:0}
.chain.mat>div:before{width:15px;height:15px;margin-bottom:8px}
.chain.mat b{font-size:14.5px;line-height:1.45}
.chain.mat>div:last-child:nth-child(odd){grid-column:1/-1}
}
@media(max-width:700px){.ytp-head p br{display:none}}
@media(max-width:700px){.team5 .tm:first-child img{aspect-ratio:1/1;object-position:50% 4%}}
/* 프로필 사진 비율 축소: 3:4 → 1:1, 모바일 대표는 6:5 */
.team5 .tm img{aspect-ratio:1/1;object-position:50% 8%}
@media(max-width:700px){.team5 .tm:first-child img{aspect-ratio:6/5;object-position:50% 8%}}
/* 모바일: 대표만 상반신 사진으로 교체(picture source), 비율 조정 */
.team5 .tm picture{display:block}
.team5 .tm:first-child img{object-position:50% 12%}
@media(max-width:700px){.team5 .tm:first-child img{aspect-ratio:4/3;object-position:50% 12%}}
.team5 .tm:nth-child(2) img{object-position:50% 3%}
.team5 .tm:nth-child(2) img{transform:scale(1.12);transform-origin:50% 14%}
.team5 .tm:nth-child(2):hover img{transform:scale(1.18)}
@media(max-width:700px){.team5 .tm:first-child img{object-position:50% 24%}}

/* 세부 주제 박스·카드 (메인·허브·세부페이지 공용) */
.tbox{background:#fff;border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh);padding:22px 22px 24px;margin-top:18px}
.tbox-h{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 14px;margin-bottom:14px}.tbox-h h3{font-size:20px;color:var(--ox)}.tbox-h p{margin:0;font-size:14.5px;color:var(--warm)}
.tgrid{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}
.tcard{display:block;text-decoration:none;color:var(--ink);background:var(--paper);border:1px solid var(--line);border-radius:var(--r);overflow:hidden;transition:.15s}
.tcard:hover{border-color:var(--ox);transform:translateY(-2px)}.tcard img{display:block;width:100%;height:auto;aspect-ratio:1200/630;object-fit:cover}
.tcard .tt{display:block;padding:12px 14px 14px}.tcard b{display:block;font-size:16px;line-height:1.35}.tcard small{display:block;margin-top:3px;font-size:13px;color:var(--warm);line-height:1.5}
.relbtn{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin-top:22px}.relbtn span{font:700 12px var(--mono);letter-spacing:.1em;color:var(--warm);margin-right:4px}
@media(max-width:1000px){.tgrid{grid-template-columns:repeat(2,1fr)}}
@media(max-width:560px){.tgrid{grid-template-columns:1fr}.tbox{padding:18px 16px 20px}.relbtn .btn{flex:1 1 auto}}
/* 줄바꿈: 마지막 줄 고아 방지(짧은 문구는 균형, 긴 문단은 pretty) */
.rel small,.tcard small,.tcard b,.steps span,.steps b,.check li,.cmp td,.cmp th,.cmp small,.tbox-h p,.relbtn .btn{text-wrap:balance}
.prose p,.answer p,.qa .a p,.notice,.lead,.intro{text-wrap:pretty}