:root {
  /* 레이아웃: 왼쪽 정렬. 상단 메뉴에 업무분야 하위메뉴, 하위 페이지는 왼쪽 세로 메뉴 + 본문. 계산기는 신고서 양식 모양 */
  --paper: #F5F7F6;
  --surface: #FFFFFF;
  --ink: #1B2926;
  --stone: #586662;
  --line: #D3DBD8;
  --pine: #23483E;
  --pine-ink: #FFFFFF;
  --seal: #AE3729;
  --tint: #E6EEEB;
  --font-display: "Hahmlet", "Noto Serif KR", "AppleMyungjo", serif;
  --font-body: "IBM Plex Sans KR", "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;
  --wrap: 1120px;
  color-scheme: light;
}
@media (prefers-color-scheme: dark) {
  :root:not([data-theme="light"]) {
    --paper: #111816;
    --surface: #18211E;
    --ink: #E3EAE7;
    --stone: #9DABA6;
    --line: #2C3734;
    --pine: #8DC2AF;
    --pine-ink: #0F1F1A;
    --seal: #E57B67;
    --tint: #1D2A26;
    color-scheme: dark;
  }
}
:root[data-theme="dark"] {
  --paper: #111816;
  --surface: #18211E;
  --ink: #E3EAE7;
  --stone: #9DABA6;
  --line: #2C3734;
  --pine: #8DC2AF;
  --pine-ink: #0F1F1A;
  --seal: #E57B67;
  --tint: #1D2A26;
  color-scheme: dark;
}

*, *::before, *::after { box-sizing: border-box; }
[hidden] { display: none !important; }
html { -webkit-text-size-adjust: 100%; }
@media (prefers-reduced-motion: no-preference) { html { scroll-behavior: smooth; } }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font-body);
  font-size: 17px;
  line-height: 1.7;
  word-break: keep-all;
  overflow-wrap: break-word;
}
img { max-width: 100%; }
a { color: inherit; }
h1, h2, h3 { font-family: var(--font-display); font-weight: 600; line-height: 1.3; margin: 0; text-wrap: balance; }
p { margin: 0; }
:focus-visible { outline: 3px solid var(--seal); outline-offset: 3px; border-radius: 2px; }
.wrap { max-width: var(--wrap); margin: 0 auto; padding: 0 24px; }

/* 입력이 필요한 자리 */
.todo {
  display: inline-block;
  padding: 0 .4em;
  border: 1px dashed var(--seal);
  border-radius: 3px;
  color: var(--seal);
  font-size: .92em;
  line-height: 1.6;
}

/* 버튼 */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: .5em;
  min-height: 48px; padding: 0 22px;
  border-radius: 4px; border: 1px solid var(--pine);
  font: 500 16px/1.2 var(--font-body);
  text-decoration: none; cursor: pointer; text-align: center;
}
.btn-primary { background: var(--pine); color: var(--pine-ink); }
.btn-primary:hover { filter: brightness(1.12); }
.btn-ghost { background: transparent; color: var(--pine); }
.btn-ghost:hover { background: var(--tint); }
.btn .todo { color: inherit; border-color: currentColor; }
.text-link { color: var(--pine); font-weight: 500; text-underline-offset: 4px; }

/* ── 상단 ── */
.site-header {
  position: sticky; top: 0; z-index: 30;
  background: var(--paper);
  border-bottom: 1px solid var(--line);
}
.site-header .bar { display: flex; align-items: center; gap: 32px; min-height: 68px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; flex: none; }
.seal {
  width: 36px; height: 36px; flex: none;
  display: grid; place-items: center;
  border: 2px solid var(--seal); border-radius: 4px;
  color: var(--seal);
  font: 700 20px/1 var(--font-display);
}
.brand-name { font: 600 19px/1.2 var(--font-display); }
.brand-sub { display: block; font-size: 13px; color: var(--stone); font-family: var(--font-body); font-weight: 400; }

.nav { margin-left: auto; }
.nav > ul { display: flex; gap: 28px; list-style: none; margin: 0; padding: 0; }
.nav a { display: block; padding: 23px 0; text-decoration: none; font-size: 15.5px; color: var(--stone); }
.nav a:hover { color: var(--ink); }
.nav .is-current > a { color: var(--ink); font-weight: 600; box-shadow: inset 0 -2px 0 var(--pine); }
.has-sub { position: relative; }
.has-sub > a::after { content: ""; display: inline-block; width: 6px; height: 6px; margin-left: 7px; border-right: 1.5px solid currentColor; border-bottom: 1.5px solid currentColor; transform: translateY(-3px) rotate(45deg); }
.nav .sub {
  display: none;
  position: absolute; left: -18px; top: 100%;
  min-width: 190px;
  margin: 0; padding: 6px 0;
  list-style: none;
  background: var(--surface);
  border: 1px solid var(--line); border-top: 2px solid var(--pine);
  box-shadow: 0 8px 24px rgba(20, 40, 35, .08);
}
.has-sub:hover > .sub, .has-sub:focus-within > .sub { display: block; }
.nav .sub a { padding: 10px 18px; font-size: 15px; color: var(--ink); }
.nav .sub a:hover { background: var(--tint); }
.nav .sub a[aria-current="page"] { color: var(--pine); font-weight: 600; }
.site-header .bar > .btn { min-height: 40px; padding: 0 16px; font-size: 15px; flex: none; }
.menu-btn {
  display: none;
  min-height: 40px; padding: 0 14px;
  border: 1px solid var(--line); border-radius: 4px;
  background: var(--surface); color: var(--ink);
  font: 500 15px var(--font-body); cursor: pointer;
}
.mobile-nav { border-top: 1px solid var(--line); background: var(--paper); }
.mobile-nav ul { list-style: none; margin: 0; padding: 0; }
.mobile-nav > .wrap > ul { padding: 8px 0 20px; }
.mobile-nav a { display: block; padding: 12px 0; border-bottom: 1px solid var(--line); text-decoration: none; }
.mobile-nav a[aria-current="page"] { color: var(--pine); font-weight: 600; }
.mobile-nav .sub a { padding-left: 18px; font-size: 15.5px; color: var(--stone); }
@media (max-width: 900px) {
  .nav { display: none; }
  .site-header .bar { gap: 10px; }
  .site-header .bar > .btn { margin-left: auto; }
  .menu-btn { display: inline-flex; align-items: center; }
}
@media (min-width: 901px) { .mobile-nav { display: none !important; } }
@media (max-width: 400px) {
  .brand-sub { display: none; }
}

/* ── 하위 페이지 머리 ── */
.page-head { padding: 48px 0 44px; border-bottom: 1px solid var(--line); }
.crumbs { display: flex; flex-wrap: wrap; gap: 8px; list-style: none; margin: 0 0 18px; padding: 0; font-size: 14px; color: var(--stone); }
.crumbs li + li::before { content: "/"; margin-right: 8px; color: var(--line); }
.crumbs a { text-decoration: none; }
.crumbs a:hover { text-decoration: underline; }
.page-head h1 { font-size: clamp(30px, 4vw, 42px); }
.page-head .lead { margin-top: 16px; max-width: 38em; font-size: 18px; color: var(--stone); }
/* 업무분야 안내 머리말: 문장마다 줄을 바꿔 표시 */
/* 홈페이지 전체: 마침표 뒤 줄바꿈. 빌드할 때 문장 끝 뒤에 넣는 빈 블록 (tools/build_site.py의 break_sentences) */
.sb { display: block; height: .4em; }
.page-head .lead .ln { display: block; text-wrap: pretty; }
.page-head .lead .ln + .ln { margin-top: .4em; }

/* ── 하위 페이지 본문: 왼쪽 메뉴 + 본문 ── */
.sub-layout { display: grid; grid-template-columns: 200px 1fr; gap: 64px; padding: 56px 0 96px; }
.side-nav { position: sticky; top: 100px; align-self: start; }
.side-nav .side-title { font-size: 14px; font-weight: 600; color: var(--stone); margin-bottom: 8px; }
.side-nav ul { list-style: none; margin: 0; padding: 0; border-top: 2px solid var(--ink); }
.side-nav a { display: block; padding: 12px 0; border-bottom: 1px solid var(--line); text-decoration: none; }
.side-nav a:hover { color: var(--pine); }
.side-nav a[aria-current="page"] { color: var(--pine); font-weight: 600; }
.content { min-width: 0; max-width: 760px; display: grid; gap: 64px; }
.content > section > h2 { font-size: 26px; margin-bottom: 18px; }
.content .intro { color: var(--stone); margin: -6px 0 18px; }
@media (max-width: 900px) {
  .sub-layout { grid-template-columns: 1fr; gap: 32px; padding: 28px 0 72px; }
  .side-nav { position: static; }
  .side-nav ul { display: flex; flex-wrap: wrap; gap: 8px; border: 0; }
  .side-nav a { padding: 6px 14px; border: 1px solid var(--line); border-radius: 3px; font-size: 15px; }
  .side-nav a[aria-current="page"] { background: var(--pine); border-color: var(--pine); color: var(--pine-ink); }
  .content { gap: 52px; }
}

/* 목록들 */
.list { margin: 0; padding-left: 1.2em; display: grid; gap: 8px; }
/* '이렇게 도와드립니다' 아래 작은 안내 (예: 기장료에 따른 서비스 차등) */
.help-note { margin-top: 14px; font-size: 13.5px; line-height: 1.6; color: var(--stone); }
.two-col { display: grid; grid-template-columns: 1fr 1fr; gap: 40px; }
.two-col h3 { font-size: 19px; margin-bottom: 12px; }
@media (max-width: 700px) { .two-col { grid-template-columns: 1fr; gap: 32px; } }

/* 준비 서류: 체크 칸 */
.docs { list-style: none; margin: 0; padding: 0; border-top: 2px solid var(--ink); }
.docs li { display: flex; gap: 14px; align-items: baseline; padding: 13px 0; border-bottom: 1px solid var(--line); }
.docs li::before { content: ""; flex: none; width: 14px; height: 14px; border: 1.5px solid var(--stone); border-radius: 2px; transform: translateY(2px); }

/* 자주 묻는 질문 */
.faq { margin: 0; border-top: 2px solid var(--ink); }
.faq > div { padding: 20px 0; border-bottom: 1px solid var(--line); }
.faq dt { font-weight: 600; display: flex; gap: 10px; }
.faq dt::before { content: "Q"; font-family: var(--font-display); color: var(--seal); }
.faq dd { margin: 8px 0 0 24px; color: var(--stone); }

/* 상담 유도 띠 */
.cta-band { display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 20px; padding: 28px 32px; background: var(--tint); border-radius: 4px; }
.cta-band h2, .cta-band h3 { font-size: 22px; }
.cta-band p { margin-top: 4px; color: var(--stone); }
.cta-band .actions { display: flex; flex-wrap: wrap; gap: 10px; }

/* ── 첫 화면 ── */
.hero { padding: 72px 0 80px; }
.hero .wrap { display: grid; grid-template-columns: 1.05fr .95fr; gap: 56px; align-items: start; }
.hero h1 { font-size: clamp(32px, 4.6vw, 50px); letter-spacing: -.01em; }
.hero-lead { margin-top: 24px; max-width: 34em; font-size: 18px; color: var(--stone); }
.hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 36px; }
.hero-meta { margin-top: 28px; font-size: 15px; color: var(--stone); }
@media (max-width: 900px) {
  .hero { padding: 44px 0 56px; }
  .hero .wrap { grid-template-columns: 1fr; gap: 40px; }
}

/* 신고기한 계산기: 신고서 양식 모양 */
.form-card { background: var(--surface); border: 1px solid var(--ink); border-radius: 2px; }
.form-head { display: flex; flex-wrap: wrap; justify-content: space-between; align-items: baseline; gap: 4px 12px; padding: 16px 20px; border-bottom: 2px solid var(--ink); }
.form-head h2 { font-size: 22px; white-space: nowrap; margin: 0; }
.form-head span { font-size: 13px; color: var(--stone); }
.form-row { display: grid; grid-template-columns: 120px 1fr; border-bottom: 1px solid var(--line); }
.form-row > .k { padding: 14px 16px; background: var(--tint); font-size: 14px; font-weight: 500; color: var(--stone); border-right: 1px solid var(--line); }
.form-row > .v { padding: 12px 16px; min-width: 0; }
.form-row .fixed { display: inline-block; padding-top: 2px; font-weight: 600; }
@media (max-width: 480px) {
  .form-row { grid-template-columns: 1fr; }
  .form-row > .k { border-right: 0; border-bottom: 1px solid var(--line); padding: 8px 16px; }
}
fieldset { border: 0; margin: 0; padding: 0; min-width: 0; }
.seg { display: flex; flex-wrap: wrap; gap: 6px; }
.seg input { position: absolute; opacity: 0; width: 1px; height: 1px; }
.seg label { padding: 7px 14px; border: 1px solid var(--line); border-radius: 3px; font-size: 15px; cursor: pointer; background: var(--surface); }
.seg input:checked + label { border-color: var(--pine); background: var(--pine); color: var(--pine-ink); }
.seg input:focus-visible + label { outline: 3px solid var(--seal); outline-offset: 2px; }
.field-label { display: block; font-size: 14px; color: var(--stone); margin-bottom: 6px; }
input[type="date"] {
  font: 500 17px var(--font-body);
  color: var(--ink); background: var(--surface);
  border: 1px solid var(--line); border-radius: 3px;
  padding: 8px 10px; min-height: 44px; width: 100%; max-width: 240px;
}
.hint { margin-top: 6px; font-size: 13.5px; color: var(--stone); line-height: 1.55; }
.check { display: flex; gap: 8px; align-items: flex-start; margin-top: 10px; font-size: 14px; color: var(--stone); cursor: pointer; }
.check input { margin-top: 5px; accent-color: var(--pine); }
.result { padding: 20px; }
.result-label { font-size: 14px; color: var(--stone); }
.result-date { margin-top: 4px; font: 700 clamp(26px, 3.2vw, 32px)/1.25 var(--font-display); color: var(--seal); font-variant-numeric: tabular-nums; }
.result-left { margin-top: 4px; font-weight: 500; }
.result-rule, .result-shift { margin-top: 8px; font-size: 14px; color: var(--stone); }
.form-foot { padding: 12px 20px 16px; border-top: 1px solid var(--line); font-size: 13px; color: var(--stone); line-height: 1.6; }

/* 홈 공통 블록 */
section.block { padding: 88px 0; border-top: 1px solid var(--line); }
.block-head { display: grid; grid-template-columns: 280px 1fr; gap: 40px; margin-bottom: 36px; }
.block-head h2 { font-size: clamp(26px, 3vw, 34px); }
.block-head p { color: var(--stone); max-width: 36em; align-self: end; }
@media (max-width: 820px) {
  section.block { padding: 60px 0; }
  .block-head { grid-template-columns: 1fr; gap: 10px; margin-bottom: 26px; }
}

/* 홈: 업무분야 4칸 (괘선 표) */
.svc-grid { display: grid; grid-template-columns: 1fr 1fr; border-top: 2px solid var(--ink); }
.svc-cell { display: grid; gap: 8px; align-content: start; padding: 28px 28px 28px 0; border-bottom: 1px solid var(--line); text-decoration: none; }
.svc-cell:nth-child(2n) { padding-left: 28px; padding-right: 0; border-left: 1px solid var(--line); }
.svc-cell h3 { font-size: 24px; }
.svc-cell .due { font-size: 14px; color: var(--stone); }
.svc-cell p { color: var(--stone); text-wrap: balance; }
.svc-cell .more { margin-top: 6px; color: var(--pine); font-weight: 500; font-size: 15px; text-decoration: underline; text-underline-offset: 4px; }
.svc-cell:hover h3 { color: var(--pine); }
@media (max-width: 760px) {
  .svc-grid { grid-template-columns: 1fr; }
  .svc-cell, .svc-cell:nth-child(2n) { padding: 22px 0; border-left: 0; }
}

/* 대표 소개 */
.about { display: grid; grid-template-columns: 260px 1fr; gap: 48px; align-items: start; }
.photo { aspect-ratio: 4 / 5; width: 100%; display: grid; place-items: center; border: 1px dashed var(--seal); border-radius: 2px; background: var(--tint); color: var(--seal); font-size: 15px; }
.about-body { max-width: 40em; }
.about-body h2, .about-body h3 { font-size: 28px; }
.about-body .role { color: var(--stone); margin-top: 4px; }
.greeting { margin-top: 24px; display: grid; gap: 14px; font-size: 18px; line-height: 1.85; }
.career { margin: 32px 0 0; border-top: 1px solid var(--line); }
.career div { display: grid; grid-template-columns: 96px 1fr; gap: 16px; padding: 12px 0; border-bottom: 1px solid var(--line); }
.career dt { color: var(--stone); font-size: 15px; }
.career dd { margin: 0; }
@media (max-width: 820px) {
  .about { grid-template-columns: 1fr; gap: 28px; }
  .photo { max-width: 220px; }
}

/* 상담 절차 */
.steps { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(4, 1fr); border-top: 2px solid var(--ink); }
.steps li { padding: 24px 24px 8px 0; }
.steps li + li { padding-left: 24px; border-left: 1px solid var(--line); }
.steps .n { font: 600 15px/1 var(--font-display); color: var(--seal); font-variant-numeric: tabular-nums; }
.steps h3 { font-size: 21px; margin-top: 12px; }
.steps p { margin-top: 8px; font-size: 15.5px; color: var(--stone); }
.content .steps { grid-template-columns: 1fr 1fr; }
.content .steps li:nth-child(3) { padding-left: 0; border-left: 0; }
.content .steps li { border-bottom: 1px solid var(--line); padding-bottom: 20px; }
@media (max-width: 900px) {
  .steps { grid-template-columns: 1fr 1fr; }
  .steps li:nth-child(3) { padding-left: 0; border-left: 0; }
  .steps li { border-bottom: 1px solid var(--line); padding-bottom: 20px; }
}
@media (max-width: 520px) {
  .steps, .content .steps { grid-template-columns: 1fr; }
  .steps li + li { padding-left: 0; border-left: 0; }
}

/* 정보 표 (오시는 길 등) */
.info { margin: 0; border-top: 2px solid var(--ink); }
.info div { display: grid; grid-template-columns: 110px 1fr; gap: 16px; padding: 15px 0; border-bottom: 1px solid var(--line); }
.info dt { color: var(--stone); font-size: 15px; }
.info dd { margin: 0; }
.btn-stack { display: grid; gap: 10px; margin-top: 20px; max-width: 420px; }

/* ── 하단 ── */
.site-footer { padding: 44px 0 56px; border-top: 1px solid var(--line); font-size: 14px; color: var(--stone); }
.site-footer .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 28px; }
.site-footer p + p { margin-top: 2px; }
.site-footer strong { color: var(--ink); font-weight: 500; }
.foot-links { display: flex; flex-wrap: wrap; gap: 6px 18px; list-style: none; margin: 0 0 10px; padding: 0; }
.foot-links a { text-decoration: none; }
.foot-links a:hover { color: var(--ink); text-decoration: underline; }

/* ── v3 추가 ── */
.photo-img { display: block; width: 100%; height: auto; border-radius: 2px; background: var(--tint); }
.section-sub { color: var(--stone); margin: -6px 0 18px; }

/* 세율표 */
.table-wrap { overflow-x: auto; }
.rates { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; border-top: 2px solid var(--ink); }
.rates caption { text-align: left; font-weight: 600; font-size: 17px; padding: 0 0 10px; }
.rates th, .rates td { padding: 11px 12px; border-bottom: 1px solid var(--line); text-align: left; vertical-align: top; }
.rates thead th { font-size: 14px; font-weight: 500; color: var(--stone); background: var(--tint); }
.rates td.n, .rates th.n { text-align: right; white-space: nowrap; }
.rates tbody th { font-weight: 500; }
.rates + .rates, .table-wrap + .table-wrap { margin-top: 28px; }
.note-list { margin: 14px 0 0; padding-left: 1.1em; display: grid; gap: 5px; font-size: 14.5px; color: var(--stone); }
.as-of { margin-top: 10px; font-size: 13.5px; color: var(--stone); }

/* 모의계산 */
.sim .in {
  width: 100%; max-width: 300px; min-height: 44px; padding: 8px 10px;
  font: 500 17px var(--font-body); color: var(--ink); background: var(--surface);
  border: 1px solid var(--line); border-radius: 3px;
}
.sim .in.amt { text-align: right; font-variant-numeric: tabular-nums; }
.sim .in.short { max-width: 120px; text-align: right; }
.sim .in.bad { border-color: var(--seal); }
.sim select.in { max-width: 340px; }
.amt-h { margin-top: 4px; font-size: 13.5px; color: var(--stone); min-height: 1.4em; }
.sim-intro { padding: 12px 20px; font-size: 14px; color: var(--stone); border-bottom: 1px solid var(--line); }
#sim-out { padding: 18px 20px 20px; }
.sim-big { padding-bottom: 14px; }
.sim-exact { font-size: 14px; color: var(--stone); font-variant-numeric: tabular-nums; }
#sim-out table { width: 100%; border-collapse: collapse; font-variant-numeric: tabular-nums; border-top: 1px solid var(--ink); }
#sim-out td { padding: 9px 0; border-bottom: 1px solid var(--line); }
#sim-out td.n { text-align: right; white-space: nowrap; padding-left: 16px; }
#sim-out tr.sub td { color: var(--stone); font-size: 15px; }
#sim-out tr.total td { border-bottom: 0; padding-top: 14px; font-weight: 700; font-size: 18px; }
#sim-out tr.total td.n { color: var(--seal); }
.sim-notes { margin: 14px 0 0; padding-left: 1.1em; font-size: 13.5px; color: var(--stone); display: grid; gap: 4px; }

/* 신고 서류 묶음 */
.doc-groups { display: grid; gap: 26px; }
.doc-groups h3 { font-size: 18px; margin-bottom: 8px; }
.docs li small { color: var(--stone); font-size: 14px; }
.pdf-box { display: flex; flex-wrap: wrap; align-items: center; justify-content: space-between; gap: 18px; padding: 22px 24px; border: 1px solid var(--ink); border-radius: 2px; background: var(--surface); }
.pdf-box b { display: block; font-size: 18px; font-family: var(--font-display); }
.pdf-box p { margin-top: 4px; color: var(--stone); font-size: 15px; max-width: 30em; }

/* 기장 신고 일정 */
.sched { list-style: none; margin: 0; padding: 0; }
.sched li { display: grid; grid-template-columns: 1fr auto; gap: 2px 16px; padding: 14px 20px; border-bottom: 1px solid var(--line); }
.sched .what { font-weight: 600; }
.sched .when { font: 700 17px/1.4 var(--font-display); color: var(--seal); text-align: right; font-variant-numeric: tabular-nums; }
.sched .who { font-size: 14px; color: var(--stone); }
.sched .dd { font-size: 14px; color: var(--stone); text-align: right; }
@media (max-width: 480px) {
  .sched li { grid-template-columns: 1fr; }
  .sched .when, .sched .dd { text-align: left; }
}

/* 홈 업무분야: 다섯 번째 칸은 가로 전체 */
.svc-cell.wide { grid-column: 1 / -1; padding-right: 0; }
.svc-cell.wide p { max-width: 44em; }
.svc-cell.wide:nth-child(2n) { padding-left: 0; border-left: 0; }

/* 경력 목록 */
.career ul { list-style: none; margin: 0; padding: 0; display: grid; gap: 4px; }
.contact-list a { text-decoration: none; }
.contact-list a:hover { text-decoration: underline; }
.sim .form-row { grid-template-columns: 172px 1fr; }
@media (max-width: 480px) { .sim .form-row { grid-template-columns: 1fr; } }
.content .steps.three { grid-template-columns: repeat(3, 1fr); }
.content .steps.three li { border-bottom: 0; padding-bottom: 8px; }
.content .steps.three li:nth-child(3) { padding-left: 24px; border-left: 1px solid var(--line); }
.content .steps.three h3 { margin-top: 0; }
@media (max-width: 700px) {
  .content .steps.three { grid-template-columns: 1fr; }
  .content .steps.three li, .content .steps.three li:nth-child(3) { padding: 18px 0; border-left: 0; border-bottom: 1px solid var(--line); }
}
.greeting .first { font: 600 24px/1.5 var(--font-display); }
/* 인사말: 문장마다 줄을 바꿔 표시 */
.greeting .lines > span { display: block; text-wrap: pretty; }
.greeting .lines > span + span { margin-top: .4em; }
.greeting .first { text-wrap: balance; }
/* 하위 페이지 좌우 여백 (wrap 패딩을 덮어쓰지 않도록) */
.wrap.sub-layout { padding: 56px 24px 96px; }
@media (max-width: 900px) { .wrap.sub-layout { padding: 28px 16px 72px; } }
.about { grid-template-columns: 300px 1fr; }
@media (max-width: 820px) { .about { grid-template-columns: 1fr; } .about .photo-img { max-width: 260px; } }
.content > * { min-width: 0; }
.sim .in { min-width: 0; }

/* ── v4: 세목별 하위 페이지 ── */
/* 상단 업무분야 펼침 메뉴: 세목 이름 + 안내 / 간편세액계산 */
.nav .sub { min-width: 330px; padding: 8px 0; }
.nav .sub li { display: flex; align-items: center; justify-content: space-between; gap: 16px; padding: 4px 12px 4px 18px; }
.nav .sub .sub-name { font-size: 15px; font-weight: 600; color: var(--ink); white-space: nowrap; }
.nav .sub .sub-pages { display: flex; gap: 2px; }
.nav .sub .sub-pages a { padding: 6px 10px; font-size: 14px; color: var(--stone); border-radius: 3px; white-space: nowrap; }
.nav .sub .sub-pages a:hover { background: var(--tint); color: var(--ink); }
.nav .sub .sub-pages a[aria-current="page"] { color: var(--pine); font-weight: 600; background: var(--tint); }
/* 휴대폰 메뉴: 업무마다 한 줄 (이름 + 안내·간편세액계산 단추) */
.mobile-nav .m-row { display: flex; align-items: center; gap: 8px; padding: 6px 0 6px 12px; border-bottom: 1px solid var(--line); }
.mobile-nav .m-name { flex: 1 1 auto; min-width: 0; font-size: 15.5px; font-weight: 600; }
.mobile-nav .m-pages { display: flex; gap: 6px; flex: none; }
.mobile-nav .m-pages a {
  display: inline-flex; align-items: center; min-height: 38px; padding: 0 11px;
  border: 1px solid var(--line); border-radius: 999px; background: var(--surface);
  font-size: 14px; color: var(--ink); white-space: nowrap;
}
.mobile-nav .m-pages a[aria-current="page"] { border-color: var(--pine); background: var(--tint); color: var(--pine); font-weight: 600; }

/* 세목 페이지 탭 */
.page-head.has-tabs { padding-bottom: 0; }
.sub-tabs { display: flex; gap: 4px; margin-top: 30px; }
.sub-tabs a {
  padding: 12px 22px; margin-bottom: -1px;
  text-decoration: none; font-weight: 500; color: var(--stone);
  border: 1px solid transparent; border-bottom: 0; border-radius: 4px 4px 0 0;
}
.sub-tabs a:hover { color: var(--ink); }
.sub-tabs a[aria-current="page"] { color: var(--ink); font-weight: 600; background: var(--paper); border-color: var(--line); box-shadow: inset 0 2px 0 var(--pine); }

/* 왼쪽 메뉴: 현재 세목 아래 하위항목 */
.side-nav li.open > .side-name { font-weight: 600; color: var(--ink); border-bottom: 0; padding-bottom: 6px; }
.side-nav .side-sub { border-top: 0; padding-bottom: 8px; border-bottom: 1px solid var(--line); }
.side-nav .side-sub a { padding: 6px 0 6px 14px; border-bottom: 0; font-size: 15px; color: var(--stone); }
.side-nav .side-sub a[aria-current="page"] { color: var(--pine); font-weight: 600; box-shadow: inset 2px 0 0 var(--pine); }
@media (max-width: 900px) {
  .side-nav .side-sub { display: none; }
  .side-nav li.open > .side-name { background: var(--pine); border: 1px solid var(--pine); color: var(--pine-ink); padding: 6px 14px; }
  .sub-tabs a { padding: 11px 16px; }
}

/* 업무분야 칸: 링크 두 개 */
.svc-cell h3 a { text-decoration: none; }
.svc-cell h3 a:hover { color: var(--pine); }
.cell-links { display: flex; flex-wrap: wrap; gap: 6px 20px; margin-top: 6px; }
.cell-links a { color: var(--pine); font-weight: 500; font-size: 15px; text-underline-offset: 4px; }

/* ── v6: 오시는 길 약도 ── */
.map-fig { margin: 0 0 20px; border: 1px solid var(--line); border-radius: 4px; overflow: hidden; background: var(--surface); }
.map-svg { display: block; width: 100%; height: auto; font-family: var(--font-body); }
.m-bg { fill: var(--tint); }
.m-road { fill: var(--surface); stroke: var(--line); stroke-width: 1.5; }
.m-center { fill: none; stroke: var(--line); stroke-width: 2; stroke-dasharray: 10 9; }
.m-station { fill: rgba(142, 90, 179, 0.10); stroke: #8E5AB3; stroke-width: 2; stroke-dasharray: 6 5; }
.m-zebra rect { fill: var(--ink); opacity: 0.5; }
.m-bldg { fill: var(--pine); }
.m-bldg-t { fill: var(--pine-ink); }
.m-callout { fill: var(--surface); stroke: var(--ink); stroke-width: 1.5; }
.m-callout-line { fill: none; stroke: var(--ink); stroke-width: 1.5; }
.m-route { fill: none; stroke: var(--seal); stroke-width: 5; stroke-linecap: round; stroke-dasharray: 1 10; }
.m-route-head { fill: none; stroke: var(--seal); stroke-width: 4; stroke-linecap: round; stroke-linejoin: round; }
.m-exit { fill: #8E5AB3; }
.m-exit-dim { opacity: 0.55; }
.m-exit-line { fill: none; stroke: #8E5AB3; stroke-width: 3; }
.m-exit-t { fill: #FFFFFF; }
.m-sub-t { fill: #8E5AB3; }
.m-bus { fill: #2F6FB2; }
.m-bus-i { fill: none; stroke: #FFFFFF; stroke-width: 1.8; stroke-linecap: round; stroke-linejoin: round; }
.m-text { fill: var(--ink); }
.m-small { fill: var(--stone); }
.m-road-t { fill: var(--stone); font-weight: 500; }
.m-north { fill: var(--ink); }
@media (prefers-color-scheme: dark) { :root:not([data-theme="light"]) .m-sub-t, :root:not([data-theme="light"]) .m-station { stroke: #B58AD6; } :root:not([data-theme="light"]) .m-sub-t { fill: #B58AD6; } }
:root[data-theme="dark"] .m-sub-t { fill: #B58AD6; }
.map-fig figcaption { padding: 14px 18px 16px; border-top: 1px solid var(--line); }
.map-legend { display: flex; flex-wrap: wrap; gap: 6px 18px; list-style: none; margin: 0; padding: 0; font-size: 14px; color: var(--stone); }
.map-legend li { display: flex; align-items: center; gap: 7px; }
.lg { display: inline-block; flex: none; }
.lg-route { width: 22px; height: 0; border-top: 4px dotted var(--seal); }
.lg-zebra { width: 18px; height: 12px; background: repeating-linear-gradient(90deg, var(--ink) 0 3px, transparent 3px 6px); opacity: .55; }
.lg-bus { width: 14px; height: 14px; border-radius: 3px; background: #2F6FB2; }
.lg-exit { width: 14px; height: 14px; border-radius: 50%; background: #8E5AB3; }
.map-how { margin-top: 10px; font-size: 15.5px; line-height: 1.65; }
.map-src { margin-top: 6px; font-size: 13px; color: var(--stone); }

/* ══ 첫 화면 전체 사진 (2026-11 개편) ══ */
.hero-photo {
  position: relative; isolation: isolate; overflow: hidden;
  min-height: 100vh; min-height: 100svh; min-height: min(100svh, 1100px);
  display: flex; align-items: center;
  background: #1d3442; color: #fff;
}
.hero-bg { position: absolute; z-index: -2; top: 0; bottom: 0; left: 0; width: 135%; }
.hero-bg img {
  display: block; width: 100%; height: 100%; max-width: none;
  object-fit: cover; object-position: 50% 62%;
  transform-origin: 62% 60%;
}
.hero-shade {
  position: absolute; inset: 0; z-index: -1;
  background:
    linear-gradient(90deg, rgba(9, 24, 31, .78) 0%, rgba(9, 24, 31, .55) 34%, rgba(9, 24, 31, .12) 62%, rgba(9, 24, 31, 0) 80%),
    linear-gradient(0deg, rgba(9, 24, 31, .45) 0%, rgba(9, 24, 31, 0) 32%),
    linear-gradient(180deg, rgba(9, 24, 31, .35) 0%, rgba(9, 24, 31, 0) 18%);
}
.hero-inner { position: relative; width: 100%; padding-top: 68px; padding-bottom: 40px; }
.hero-eyebrow { display: inline-flex; align-items: center; gap: 12px; font-size: 15px; letter-spacing: .08em; color: rgba(255, 255, 255, .86); }
.hero-eyebrow::before { content: ""; width: 36px; height: 1px; background: rgba(255, 255, 255, .7); }
.hero-photo h1 { margin-top: 22px; max-width: 11.5em; color: #fff; font-size: clamp(34px, 4.4vw, 56px); font-weight: 600; letter-spacing: -.015em; line-height: 1.28; text-wrap: balance; }
.hero-photo .hero-lead { margin-top: 24px; max-width: 30em; font-size: 18px; line-height: 1.75; color: rgba(255, 255, 255, .88); }
.hero-photo .hero-actions { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 36px; }
.hero-photo .btn-primary { background: #fff; color: #1F3F36; }
.hero-photo .btn-primary:hover { filter: none; background: #EAF1EE; }
.hero-photo .btn-ghost { color: #fff; box-shadow: inset 0 0 0 1px rgba(255, 255, 255, .7); }
.hero-photo .btn-ghost:hover { background: rgba(255, 255, 255, .12); }
.hero-photo .hero-meta { margin-top: 26px; font-size: 15px; color: rgba(255, 255, 255, .78); }
.hero-photo .hero-meta a { color: #fff; text-decoration: none; font-weight: 500; }
.hero-place { display: inline-block; }
/* 첫 화면 설명: 문장마다 줄을 바꾸고, 길면 두 줄로 고르게 나눔 */
.hero-photo .hero-lead > span { display: block; text-wrap: balance; }
.scroll-cue {
  position: absolute; left: 50%; bottom: 26px; transform: translateX(-50%);
  display: flex; flex-direction: column; align-items: center; gap: 10px;
  color: rgba(255, 255, 255, .8); text-decoration: none; font-size: 11px; letter-spacing: .3em;
}
.scroll-cue::after { content: ""; width: 1px; height: 46px; background: linear-gradient(rgba(255, 255, 255, .9), rgba(255, 255, 255, 0)); }

@media (max-width: 900px) {
  .hero-photo { align-items: flex-end; }
  .hero-bg { width: 100%; }
  .hero-bg img { object-position: 50% 58%; transform-origin: 50% 58%; }
  .hero-shade {
    background:
      linear-gradient(0deg, rgba(9, 24, 31, .88) 0%, rgba(9, 24, 31, .62) 38%, rgba(9, 24, 31, .1) 66%, rgba(9, 24, 31, 0) 80%),
      linear-gradient(180deg, rgba(9, 24, 31, .4) 0%, rgba(9, 24, 31, 0) 16%);
  }
  .hero-inner { padding-bottom: 48px; }
  .hero-photo h1 { font-size: clamp(28px, 7.4vw, 40px); }
  .hero-photo .hero-lead { font-size: 16px; margin-top: 16px; }
  .hero-photo .hero-actions { margin-top: 24px; }
  .hero-photo .hero-meta { margin-top: 18px; }
  .scroll-cue { display: none; }
}

/* 첫 화면 등장 효과 */
@media (prefers-reduced-motion: no-preference) {
  .hero-bg img { animation: hero-zoom 18s cubic-bezier(.2, .6, .2, 1) both; }
  .hero-inner > * { animation: hero-rise .9s cubic-bezier(.2, .7, .2, 1) both; }
  .hero-inner > :nth-child(2) { animation-delay: .12s; }
  .hero-inner > :nth-child(3) { animation-delay: .24s; }
  .hero-inner > :nth-child(4) { animation-delay: .36s; }
  .hero-inner > :nth-child(5) { animation-delay: .48s; }
  .scroll-cue::after { animation: cue 2.2s ease-in-out infinite; transform-origin: top; }
}
@keyframes hero-zoom { from { transform: scale(1.09); } to { transform: scale(1); } }
@keyframes hero-rise { from { opacity: 0; transform: translateY(22px); } to { opacity: 1; transform: none; } }
@keyframes cue { 0% { transform: scaleY(0); opacity: 1; } 60% { transform: scaleY(1); opacity: 1; } 100% { transform: scaleY(1); opacity: 0; } }

/* 홈: 사진 위 투명한 상단 메뉴 → 내려가면 채워짐 */
body.home .site-header {
  position: fixed; left: 0; right: 0; top: 0;
  background: transparent; border-bottom-color: transparent;
  transition: background-color .35s ease, border-color .35s ease, box-shadow .35s ease;
}
body.home .site-header:not(.is-solid) .brand-name,
body.home .site-header:not(.is-solid) .nav > ul > li > a { color: #fff; }
body.home .site-header:not(.is-solid) .brand-sub { color: rgba(255, 255, 255, .78); }
body.home .site-header:not(.is-solid) .seal { color: #fff; border-color: #fff; }
body.home .site-header:not(.is-solid) .nav > ul > li > a:hover { color: #fff; opacity: .8; }
body.home .site-header:not(.is-solid) .nav .is-current > a { box-shadow: inset 0 -2px 0 #fff; }
body.home .site-header:not(.is-solid) .bar > .btn-primary { background: #fff; color: #1F3F36; }
body.home .site-header:not(.is-solid) .menu-btn { background: transparent; color: #fff; border-color: rgba(255, 255, 255, .7); }
body.home .site-header.is-solid { background: var(--paper); border-bottom-color: var(--line); box-shadow: 0 6px 24px rgba(15, 30, 26, .06); }

/* 홈 섹션 리듬 */
body.home section.block { border-top: 0; }
section.block.alt { background: var(--surface); }
.split { display: grid; grid-template-columns: .9fr 1.1fr; gap: 64px; align-items: center; }
.split-text h2 { font-size: clamp(26px, 3vw, 34px); }
.split-text p { margin-top: 16px; color: var(--stone); max-width: 30em; }
.split-text .split-more { margin-top: 24px; }
@media (max-width: 900px) { .split { grid-template-columns: 1fr; gap: 32px; } }

/* 맨 아래 상담 안내 띠 */
.cta-full { padding: 88px 0; background: #1F3F36; color: #fff; }
.cta-full .wrap { display: flex; flex-wrap: wrap; justify-content: space-between; align-items: center; gap: 28px; }
.cta-full h2 { color: #fff; font-size: clamp(26px, 3vw, 34px); }
.cta-full p { margin-top: 8px; color: rgba(255, 255, 255, .78); }
.cta-full .actions { display: flex; flex-wrap: wrap; gap: 10px; }
.cta-full .btn-primary { background: #fff; color: #1F3F36; }
.cta-full .btn-primary:hover { filter: none; background: #EAF1EE; }
.cta-full .btn-ghost { color: #fff; box-shadow: inset 0 0 0 1px rgba(255, 255, 255, .6); }
.cta-full .btn-ghost:hover { background: rgba(255, 255, 255, .1); }
@media (max-width: 900px) { .cta-full { padding: 60px 0; } }

/* 스크롤하면 서서히 나타나기 */
@media (prefers-reduced-motion: no-preference) {
  .reveal-on .reveal { opacity: 0; transform: translateY(28px); transition: opacity .9s cubic-bezier(.2, .7, .2, 1), transform .9s cubic-bezier(.2, .7, .2, 1); transition-delay: var(--d, 0ms); }
  .reveal-on .reveal.is-in { opacity: 1; transform: none; }
}
.hero-photo .btn, .cta-full .btn { border-color: transparent; }
body.home .site-header:not(.is-solid) .bar > .btn-primary { border-color: #fff; }
@media (max-width: 600px) {
  /* 휴대폰: 타워를 오른쪽으로 조금 옮겨 왼쪽 글과 겹치지 않게 */
  .hero-bg img { object-position: 39% 58%; transform-origin: 39% 58%; }
  .hero-photo .hero-lead { margin-top: 12px; font-size: 15px; line-height: 1.65; text-wrap: balance; }
  .hero-eyebrow { font-size: 13.5px; letter-spacing: .04em; gap: 10px; }
  .hero-eyebrow::before { width: 22px; }
  .hero-photo h1 { margin-top: 14px; }
  .hero-photo .hero-actions { margin-top: 22px; }
  .hero-photo .hero-meta { margin-top: 14px; font-size: 14px; }
  .hero-sep { display: none; }
  .hero-place { display: block; margin-top: 2px; }
}
/* 아주 낮은 화면에서는 설명 문장을 접어 첫 화면이 넘치지 않게 */
@media (max-width: 600px) and (max-height: 500px) {
  .hero-photo .hero-lead { display: none; }
}

/* ── 휴대폰: 다른 내용 묶음 사이 간격을 넓게 ── */
@media (max-width: 900px) {
  section.block { padding: 96px 0; }
  .block-head { gap: 12px; margin-bottom: 40px; }
  .split { gap: 52px; }
  .split-text p { margin-top: 18px; }
  .about { gap: 40px; }
  .cta-full { padding: 88px 0; }
  .sub-layout { gap: 44px; padding: 36px 0 88px; }
  .content { gap: 84px; }
  .content > section > h2 { margin-bottom: 22px; }
}
@media (max-width: 760px) {
  .svc-cell, .svc-cell:nth-child(2n) { padding: 32px 0; gap: 10px; }
}
@media (max-width: 700px) {
  .two-col { gap: 52px; }
}

/* ── 휴대폰 메뉴: 상단 바로 아래에 겹쳐 펼치고, 화면보다 길면 메뉴 안에서 스크롤 ──
   페이지 스크롤은 잠그지 않는다. html·body에 overflow:hidden을 주면 따라 내려오던 상단 메뉴가
   페이지 맨 위로 튀어 올라가 화면에서 사라지고, 화면도 움직이지 않아 멈춘 것처럼 보였다.
   overscroll-behavior: contain도 쓰지 않는다. 미리보기처럼 다른 화면 안에 들어가 있으면
   메뉴 위에서 밀어도 아무것도 움직이지 않았다. */
@media (max-width: 900px) {
  .mobile-nav {
    position: absolute; left: 0; right: 0; top: 100%;
    max-height: calc(100vh - 68px);
    max-height: calc(100dvh - 68px);
    overflow-y: auto;
    -webkit-overflow-scrolling: touch;
    box-shadow: 0 18px 32px rgba(15, 30, 26, .14);
  }
}

/* ── 자주 묻는 질문: 펼치고 접기 (휴대폰은 첫 질문만 펼침) ── */
.faq-acc { border-top: 2px solid var(--ink); }
.faq-item { border-bottom: 1px solid var(--line); }
.faq-item summary {
  display: flex; gap: 10px; align-items: flex-start;
  padding: 20px 32px 20px 0; position: relative;
  font-weight: 600; cursor: pointer; list-style: none;
}
.faq-item summary::-webkit-details-marker { display: none; }
.faq-item summary::before { content: "Q"; font-family: var(--font-display); color: var(--seal); flex: none; }
.faq-item summary::after {
  content: ""; position: absolute; right: 6px; top: 27px;
  width: 8px; height: 8px; border-right: 1.5px solid var(--stone); border-bottom: 1.5px solid var(--stone);
  transform: rotate(45deg); transition: transform .2s;
}
.faq-item[open] summary::after { transform: rotate(-135deg); top: 31px; }
.faq-a { margin: -6px 0 0 24px; padding-bottom: 20px; color: var(--stone); }

/* ── 휴대폰 가독성 ── */
@media (max-width: 900px) {
  /* 업무분야 바로가기: 두 줄 대신 옆으로 넘기는 한 줄 */
  .side-nav .side-title { display: none; }
  .side-nav > ul {
    flex-wrap: nowrap; overflow-x: auto; -webkit-overflow-scrolling: touch;
    margin: 0 -24px; padding: 2px 24px 6px; scrollbar-width: none;
  }
  .side-nav > ul::-webkit-scrollbar { display: none; }
  .side-nav > ul > li { flex: none; }
  .side-nav a { white-space: nowrap; }

  /* 새 주제가 시작되는 곳에 붉은 표시 */
  .content > section > h2::before, .block-head h2::before, .split-text h2::before {
    content: ""; display: block; width: 28px; height: 3px; margin-bottom: 14px; background: var(--seal);
  }
  .content > section > h2 { font-size: 24px; }

  /* 도와드리는 일 / 상담 시점: 상자로 나눔 */
  .help-card { padding: 22px 20px 24px; background: var(--surface); border: 1px solid var(--line); border-radius: 6px; }
  .help-card h3 { font-size: 19px; margin-bottom: 14px; }
  .list { gap: 12px; }
  .list.ticks { list-style: none; padding-left: 0; }
  .list.ticks li { position: relative; padding-left: 26px; }
  .list.ticks li::before {
    content: ""; position: absolute; left: 2px; top: .55em;
    width: 11px; height: 6px; border-left: 2px solid var(--pine); border-bottom: 2px solid var(--pine);
    transform: rotate(-45deg);
  }
  .two-col.help-cards { gap: 16px; }

  /* 표·계산 결과 글자 숨 고르기 */
  .faq-item summary { padding-top: 18px; padding-bottom: 18px; }
  .page-head .lead { font-size: 16.5px; }
}
@media (max-width: 900px) {
  .sub-layout { grid-template-columns: minmax(0, 1fr); }
  .sub-layout > *, .side-nav { min-width: 0; }
}
@media (max-width: 900px) {
  .wrap.sub-layout { padding: 36px 16px 88px; gap: 44px; }
  .side-nav > ul { margin: 0 -16px; padding: 2px 16px 6px; }
}
/* 아주 작은 휴대폰(320px대): 상단 줄이 넘치지 않게 */
@media (max-width: 370px) {
  .site-header .bar { gap: 8px; }
  .seal { width: 32px; height: 32px; font-size: 18px; }
  .brand { gap: 8px; }
  .brand-name { font-size: 17px; }
  .site-header .bar > .btn { padding: 0 11px; font-size: 14px; }
  .menu-btn { padding: 0 10px; font-size: 14px; }
}