/* =========================================================
   세무법인봉정 성수지점 — 새 사이트 (2026-10-26)
   참고 느낌: 흰 바탕 · 넉넉한 여백 · 둥근 카드 · 선명한 행동 버튼 (세무사기장닷컴)
   강조색은 봉정 로고 남보라(#3C3A79) 한 계열만 쓴다.
   ========================================================= */

:root {
  --ink: #17162b;
  --ink-2: #4a4960;
  --ink-3: #7b7a90;
  --line: #e7e6ef;
  --line-2: #d6d5e2;
  --bg: #ffffff;
  --tint: #f6f6fb;
  --brand: #3c3a79;          /* 로고 */
  --brand-deep: #1d1c45;     /* 배너 · 푸터 */
  --act: #4b48c9;            /* 버튼 · 링크 */
  --act-hover: #3d3ab4;
  --act-soft: #ecebfb;
  --ok: #1f8a5b;
  --err: #c2372b;
  --w: 1200px;
  --w-mid: 900px;
  --w-read: 760px;
  --r-sm: 10px;
  --r: 16px;
  --r-lg: 24px;
  --hd: 72px;
  --shadow: 0 1px 2px rgba(29, 28, 69, .05), 0 12px 32px -14px rgba(29, 28, 69, .16);
  --shadow-lg: 0 2px 4px rgba(29, 28, 69, .05), 0 28px 60px -24px rgba(29, 28, 69, .32);
  --ease: cubic-bezier(.2, .7, .2, 1);
  --sans: "Wanted Sans Variable", "Wanted Sans", -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;
  color-scheme: light;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; scroll-behavior: smooth; scroll-padding-top: calc(var(--hd) + 16px); }
body { margin: 0; background: var(--bg); color: var(--ink); font: 400 17px/1.75 var(--sans); letter-spacing: -.01em; word-break: keep-all; overflow-wrap: break-word; -webkit-font-smoothing: antialiased; }
img { max-width: 100%; height: auto; display: block; }
a { color: var(--act); text-decoration: none; }
a:hover { text-decoration: underline; text-underline-offset: 3px; }
h1, h2, h3 { margin: 0; line-height: 1.3; letter-spacing: -.03em; text-wrap: balance; color: var(--ink); }
p, li { text-wrap: pretty; }
p { margin: 0 0 1em; }
svg { width: 1em; height: 1em; fill: currentColor; flex: none; }
:focus-visible { outline: 3px solid var(--act); outline-offset: 2px; border-radius: 4px; }
section[id] { scroll-margin-top: calc(var(--hd) + 16px); }
.wrap { width: 100%; max-width: var(--w); margin: 0 auto; padding: 0 24px; }
.wrap--mid { max-width: calc(var(--w-mid) + 48px); }
.wrap--read { max-width: calc(var(--w-read) + 48px); }
.center { text-align: center; margin-top: 32px; }
.note { margin: 20px 0 0; text-align: center; font-size: 14px; color: var(--ink-3); }
.skip { position: absolute; left: 12px; top: -60px; z-index: 100; padding: 10px 16px; background: var(--act); color: #fff; border-radius: 8px; }
.skip:focus { top: 12px; }
.hp { position: absolute; left: -9999px; width: 1px; height: 1px; opacity: 0; }

/* ---------- 버튼 ---------- */
.btn { display: inline-flex; align-items: center; justify-content: center; gap: 8px; min-height: 48px; padding: 0 22px; border: 1px solid transparent; border-radius: 12px; font: 600 16px/1 var(--sans); letter-spacing: -.01em; cursor: pointer; white-space: nowrap; transition: background .2s var(--ease), color .2s var(--ease), border-color .2s var(--ease), transform .15s var(--ease), box-shadow .2s var(--ease); }
.btn:hover { text-decoration: none; }
.btn:active { transform: translateY(1px) scale(.99); }
.btn svg { width: 18px; height: 18px; }
.btn--sm { min-height: 40px; padding: 0 16px; font-size: 15px; border-radius: 10px; }
.btn--lg { min-height: 56px; padding: 0 28px; font-size: 17px; }
.btn--block { width: 100%; }
.btn--primary { background: var(--act); color: #fff; box-shadow: 0 8px 20px -8px rgba(75, 72, 201, .6); }
.btn--primary:hover { background: var(--act-hover); }
.btn--dark { background: var(--ink); color: #fff; }
.btn--dark:hover { background: #2c2b45; }
.btn--line { background: #fff; color: var(--ink); border-color: var(--line-2); }
.btn--line:hover { border-color: var(--ink); }
.btn--glass { background: rgba(255, 255, 255, .1); color: #fff; border-color: rgba(255, 255, 255, .35); backdrop-filter: blur(6px); }
.btn--glass:hover { background: rgba(255, 255, 255, .18); }
.btn[disabled] { opacity: .6; cursor: progress; }
.link { display: inline-flex; align-items: center; gap: 6px; font-weight: 600; }
.link svg { width: 18px; height: 18px; transition: transform .2s var(--ease); }
.link:hover svg { transform: translateX(3px); }

.eyebrow { margin: 0 0 12px; font-size: 14px; font-weight: 700; letter-spacing: .02em; color: var(--act); }
.eyebrow--light { color: #b9b7ff; }

/* ---------- 머리글 ---------- */
.hd { position: sticky; top: 0; z-index: 50; height: var(--hd); background: rgba(255, 255, 255, .92); backdrop-filter: saturate(1.4) blur(12px); border-bottom: 1px solid var(--line); }
.hd__in { display: flex; align-items: center; height: 100%; gap: 32px; }
.hd__logo { display: flex; align-items: center; gap: 10px; flex: none; color: var(--brand); }
.hd__logo:hover { text-decoration: none; }
.hd__logo img { width: 148px; height: auto; }
.hd__logo span { padding-left: 10px; border-left: 1px solid var(--line-2); font-size: 15px; font-weight: 700; color: var(--brand); }
.nav { flex: 1; align-self: stretch; display: flex; align-items: center; justify-content: center; }
.nav__list { display: flex; align-items: stretch; height: 100%; gap: 4px; margin: 0; padding: 0; list-style: none; }
.nav__list > li { position: relative; display: flex; align-items: center; }
.nav__a { display: flex; align-items: center; gap: 4px; height: 100%; padding: 0 14px; font-size: 16px; font-weight: 600; color: var(--ink-2); transition: color .2s; }
.nav__a svg { width: 16px; height: 16px; transition: transform .2s; }
.nav__a:hover, .nav__a.is-on { color: var(--ink); text-decoration: none; }
.nav__a.is-on { box-shadow: inset 0 -2px 0 var(--act); }
.dd { position: absolute; top: 100%; left: 50%; min-width: 280px; padding: 10px; background: #fff; border: 1px solid var(--line); border-radius: var(--r); box-shadow: var(--shadow-lg); opacity: 0; visibility: hidden; transform: translate(-50%, 6px); transition: opacity .2s var(--ease), transform .2s var(--ease), visibility .2s; }
.dd ul { margin: 0; padding: 0; list-style: none; }
.dd a { display: block; padding: 10px 14px; border-radius: var(--r-sm); color: var(--ink); }
.dd a:hover, .dd a[aria-current] { background: var(--tint); text-decoration: none; }
.dd b { display: block; font-size: 15px; font-weight: 700; }
.dd span { display: block; font-size: 13px; line-height: 1.5; color: var(--ink-3); }
.nav__dd:hover .dd, .nav__dd:focus-within .dd { opacity: 1; visibility: visible; transform: translate(-50%, 0); }
.nav__dd:hover .nav__a svg { transform: rotate(180deg); }
.nav__cta-m { display: none; }
.hd__act { display: flex; align-items: center; gap: 14px; flex: none; }
.hd__tel { display: flex; align-items: center; gap: 6px; font-weight: 700; font-size: 16px; color: var(--ink); font-variant-numeric: tabular-nums; }
.hd__tel svg { color: var(--act); }
.hd__burger { display: none; width: 44px; height: 44px; padding: 12px 10px; border: 0; background: none; cursor: pointer; flex-direction: column; justify-content: space-between; }
.hd__burger span { display: block; height: 2px; background: var(--ink); border-radius: 2px; transition: transform .25s var(--ease), opacity .2s; }
.hd.is-open .hd__burger span:nth-child(1) { transform: translateY(8px) rotate(45deg); }
.hd.is-open .hd__burger span:nth-child(2) { opacity: 0; }
.hd.is-open .hd__burger span:nth-child(3) { transform: translateY(-8px) rotate(-45deg); }

/* ---------- 홈 히어로 ---------- */
.hero { position: relative; overflow: hidden; color: #fff; background: var(--brand); isolation: isolate; }
.hero__bg { position: absolute; inset: 0; z-index: -1; background: url(/assets/img/hero.jpg) right center / cover no-repeat; }
.hero__bg::after { content: ""; position: absolute; inset: 0; background: linear-gradient(90deg, rgba(29, 28, 69, .92) 0%, rgba(29, 28, 69, .72) 42%, rgba(29, 28, 69, 0) 72%); }
.hero__in { padding-top: 112px; padding-bottom: 128px; }
.hero h1 { max-width: 780px; color: #fff; font-size: clamp(32px, 4.4vw, 54px); font-weight: 800; line-height: 1.22; letter-spacing: -.04em; }
.hero__sub { max-width: 540px; margin: 22px 0 0; font-size: 19px; line-height: 1.7; color: rgba(255, 255, 255, .86); }
.hero__btns { display: flex; flex-wrap: wrap; gap: 12px; margin-top: 36px; }
.hero__meta { margin: 20px 0 0; font-size: 14px; color: rgba(255, 255, 255, .7); }

.stats { position: relative; z-index: 2; margin-top: -56px; }
.stats__in { display: grid; grid-template-columns: repeat(4, 1fr); background: #fff; border-radius: var(--r-lg); box-shadow: var(--shadow-lg); }
.stats__in > div { padding: 28px 24px; text-align: center; }
.stats__in > div + div { border-left: 1px solid var(--line); }
.stats b { display: block; font-size: 30px; font-weight: 800; letter-spacing: -.04em; color: var(--brand); font-variant-numeric: tabular-nums; }
.stats span { display: block; margin-top: 4px; font-size: 14px; color: var(--ink-2); }

/* ---------- 섹션 ---------- */
.sec { padding: 104px 0 112px; }
.sec--tint { background: var(--tint); }
.sec--prose { padding: 72px 0 88px; }
.sec + .sec--prose:not(.sec--tint) { padding-top: 24px; }
.sec__head { max-width: 760px; margin: 0 auto 52px; text-align: center; }
.sec__head h2 { font-size: clamp(28px, 3.2vw, 40px); font-weight: 800; }
.sec__head > p:last-child { margin: 16px 0 0; font-size: 18px; color: var(--ink-2); }
.lead { font-size: 19px; line-height: 1.75; color: var(--ink); }
.lead strong { font-weight: 700; }

.intro { display: grid; grid-template-columns: 5fr 7fr; gap: 64px; align-items: start; }
.intro__h h2 { font-size: clamp(28px, 3.2vw, 40px); font-weight: 800; }
.intro__b p:not(.lead) { color: var(--ink-2); }

/* ---------- 업무 카드 ---------- */
.svc { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; }
.svc__card { position: relative; display: flex; flex-direction: column; padding: 32px 26px 26px; background: #fff; border: 1px solid var(--line); border-radius: var(--r-lg); transition: transform .25s var(--ease), box-shadow .25s var(--ease), border-color .25s; }
.svc__card:hover { transform: translateY(-4px); box-shadow: var(--shadow-lg); }
.svc__card--hot { border: 2px solid var(--act); padding: 31px 25px 25px; }
.svc__flag { position: absolute; top: -13px; left: 24px; padding: 4px 10px; background: var(--act); color: #fff; font-size: 12px; font-weight: 700; border-radius: 6px; }
.svc__who { margin: 0 0 6px; font-size: 13px; font-weight: 700; color: var(--act); }
.svc__name { margin: 0; font-size: 22px; font-weight: 800; letter-spacing: -.03em; }
.svc__line { margin: 10px 0 0; min-height: 3.4em; font-size: 15px; line-height: 1.65; color: var(--ink-2); }
.svc__fee { display: flex; flex-wrap: wrap; align-items: baseline; gap: 4px 8px; margin: 20px 0 18px; padding-bottom: 18px; border-bottom: 1px solid var(--line); }
.svc__fee b { font-size: 18px; font-weight: 800; color: var(--ink); }
.svc__fee span { font-size: 13px; color: var(--ink-3); }
.ticks { margin: 0; padding: 0; list-style: none; }
.ticks li { display: flex; gap: 8px; margin: 0 0 9px; font-size: 15px; line-height: 1.5; color: var(--ink-2); }
.ticks svg { width: 18px; height: 18px; margin-top: 2px; color: var(--act); }
.ticks--muted svg { color: var(--ink-3); }
.svc__btns { display: grid; grid-template-columns: 1fr 1fr; gap: 8px; margin-top: auto; padding-top: 18px; }
.svc__btns .btn { min-height: 44px; padding: 0 10px; font-size: 15px; }

/* ---------- 방식 비교 ---------- */
.cmp { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; max-width: 1040px; margin: 0 auto; }
.cmp__col { padding: 30px 28px; background: var(--tint); border-radius: var(--r-lg); }
.cmp__col--on { background: var(--brand-deep); color: #fff; box-shadow: var(--shadow-lg); }
.cmp__t { margin: 0; font-size: 20px; font-weight: 800; }
.cmp__s { margin: 4px 0 20px; font-size: 14px; color: var(--ink-3); }
.cmp__col--on .cmp__s { color: #b9b7ff; }
.cmp__col--on .ticks li { color: rgba(255, 255, 255, .88); }
.cmp__col--on .ticks svg { color: #b9b7ff; }

/* ---------- 신고 마감 ---------- */
.dl { display: grid; grid-template-columns: repeat(4, 1fr); gap: 16px; }
.dl__card { display: flex; flex-direction: column; padding: 26px 24px; background: #fff; border: 1px solid var(--line); border-radius: var(--r); color: var(--ink); transition: border-color .2s, transform .2s var(--ease); }
.dl__card:hover { border-color: var(--act); transform: translateY(-3px); text-decoration: none; }
.dl__d { align-self: flex-start; padding: 3px 10px; background: var(--act-soft); color: var(--act); border-radius: 6px; font-size: 14px; font-weight: 800; font-variant-numeric: tabular-nums; }
.dl__card:first-child .dl__d { background: var(--act); color: #fff; }
.dl time { margin-top: 16px; font-size: 22px; font-weight: 800; letter-spacing: -.02em; font-variant-numeric: tabular-nums; }
.dl b { margin-top: 6px; font-size: 16px; font-weight: 700; line-height: 1.45; }
.dl__who { margin-top: 4px; font-size: 14px; color: var(--ink-3); }

/* ---------- 대표세무사 ---------- */
.pro { display: grid; grid-template-columns: 400px 1fr; gap: 64px; align-items: center; }
.pro__ph { margin: 0; border-radius: var(--r-lg); overflow: hidden; background: #dfe3ec; box-shadow: var(--shadow-lg); }
.pro__ph img { width: 100%; aspect-ratio: 1; object-fit: cover; }
.pro__tx h2 { font-size: clamp(28px, 3.2vw, 38px); font-weight: 800; margin-bottom: 20px; }
.pro__list { display: grid; grid-template-columns: 1fr 1fr; gap: 8px 24px; margin: 4px 0 24px; padding: 20px 0 0; border-top: 1px solid var(--line); list-style: none; }
.pro__list li { position: relative; padding-left: 14px; font-size: 15px; line-height: 1.55; color: var(--ink-2); }
.pro__list li::before { content: ""; position: absolute; left: 0; top: .62em; width: 5px; height: 5px; border-radius: 50%; background: var(--act); }
.pro--page { grid-template-columns: 320px 1fr; align-items: start; }

/* ---------- 절차 ---------- */
.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; margin: 0; padding: 0; list-style: none; counter-reset: s; }
.steps > li { position: relative; padding: 28px 24px; background: #fff; border-radius: var(--r); border: 1px solid var(--line); }
.steps__n { display: block; font-size: 14px; font-weight: 800; color: var(--act); font-variant-numeric: tabular-nums; }
.steps__t { margin: 8px 0 8px; font-size: 19px; font-weight: 800; color: var(--ink); }
.steps > li > p:last-child { margin: 0; font-size: 15px; line-height: 1.65; color: var(--ink-2); }
.steps--list { grid-template-columns: 1fr; gap: 12px; margin: 20px 0 28px; }
.steps--list > li { display: grid; grid-template-columns: 44px 1fr; column-gap: 12px; padding: 18px 22px; background: var(--tint); border: 0; }
.steps--list .steps__n { grid-row: span 2; padding-top: 3px; }
.steps--list .steps__t { margin: 0 0 2px; font-size: 17px; }

/* ---------- 위치 ---------- */
.loc { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: center; }
.loc h2 { font-size: clamp(28px, 3.2vw, 38px); font-weight: 800; margin-bottom: 18px; }
.loc--page { align-items: start; }

/* ---------- 표 ---------- */
.tbl { margin: 24px 0 28px; overflow-x: auto; border: 1px solid var(--line); border-radius: var(--r); background: #fff; }
.tbl table { width: 100%; border-collapse: collapse; font-size: 15px; line-height: 1.6; }
.tbl caption { padding: 14px 18px 0; text-align: left; font-size: 13px; font-weight: 700; color: var(--ink-3); }
.tbl th, .tbl td { padding: 13px 18px; text-align: left; vertical-align: top; border-bottom: 1px solid var(--line); }
.tbl tr:last-child > * { border-bottom: 0; }
.tbl thead th { background: var(--tint); font-size: 14px; font-weight: 700; color: var(--ink-2); white-space: nowrap; }
.tbl tbody th { width: 112px; font-weight: 700; color: var(--ink); white-space: nowrap; }
.plain { margin: 0; padding: 0; list-style: none; }
.plain li { margin: 0 0 4px; }

/* ---------- 본문 ---------- */
.prose h2 { margin: 56px 0 18px; font-size: clamp(23px, 2.4vw, 28px); font-weight: 800; }
.prose h2:first-child { margin-top: 0; }
.prose ul, .prose ol:not(.steps) { margin: 0 0 1.2em; padding-left: 1.25em; }
.prose li { margin: 0 0 .5em; }
.prose li::marker { color: var(--act); }
.prose p:not(.lead), .prose li { color: var(--ink-2); }
.prose strong { color: var(--ink); }
.byline { display: flex; flex-wrap: wrap; align-items: center; gap: 4px 8px; margin: 0 0 24px; font-size: 14px; color: var(--ink-3); }
.byline a { display: inline-flex; align-items: center; gap: 8px; color: var(--ink-2); font-weight: 600; }
.byline img { width: 28px; height: 28px; border-radius: 50%; object-fit: cover; }

/* ---------- 쪽 배너 ---------- */
.ph { position: relative; overflow: hidden; padding: 64px 0 60px; background: var(--brand-deep); color: #fff; isolation: isolate; }
.ph::before { content: ""; position: absolute; inset: 0; z-index: -1; background: radial-gradient(800px 360px at 88% 0%, rgba(110, 106, 240, .38), transparent 70%), radial-gradient(600px 300px at 0% 100%, rgba(60, 58, 121, .7), transparent 70%); }
.ph h1 { max-width: 820px; color: #fff; font-size: clamp(30px, 3.8vw, 46px); font-weight: 800; letter-spacing: -.04em; }
.ph__sub { max-width: 720px; margin: 16px 0 0; font-size: 18px; color: rgba(255, 255, 255, .8); }
.crumb { display: flex; flex-wrap: wrap; gap: 6px; margin: 0 0 28px; padding: 0; list-style: none; font-size: 14px; color: rgba(255, 255, 255, .6); }
.crumb li + li::before { content: "/"; margin-right: 6px; opacity: .5; }
.crumb a { color: rgba(255, 255, 255, .75); }
.ph__tabs { display: flex; flex-wrap: wrap; gap: 8px; margin: 32px 0 0; padding: 0; list-style: none; }
.ph__tabs a { display: inline-flex; align-items: center; min-height: 40px; padding: 0 18px; border: 1px solid rgba(255, 255, 255, .25); border-radius: 999px; font-size: 15px; font-weight: 600; color: rgba(255, 255, 255, .85); transition: background .2s, border-color .2s; }
.ph__tabs a:hover { background: rgba(255, 255, 255, .1); text-decoration: none; }
.ph__tabs a.is-on { background: var(--act); border-color: var(--act); color: #fff; }

/* ---------- FAQ ---------- */
.faq { border-top: 1px solid var(--line); }
.faq details { border-bottom: 1px solid var(--line); }
.faq summary { position: relative; display: block; padding: 22px 48px 22px 0; font-size: 18px; font-weight: 700; line-height: 1.5; cursor: pointer; list-style: none; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: ""; position: absolute; right: 8px; top: 30px; width: 10px; height: 10px; border-right: 2px solid var(--ink-3); border-bottom: 2px solid var(--ink-3); transform: rotate(45deg); transition: transform .2s var(--ease); }
.faq details[open] summary::after { transform: rotate(-135deg); top: 34px; }
.faq summary:hover { color: var(--act); }
.faq__a p { margin: 0; padding: 0 0 24px; color: var(--ink-2); }
.faq__g { margin: 56px 0 8px; font-size: 22px; font-weight: 800; }
.faq__more { margin: 12px 0 0; padding: 0; list-style: none; display: grid; grid-template-columns: 1fr 1fr; gap: 8px; }
.faq__more a { display: flex; justify-content: space-between; align-items: center; padding: 16px 18px; background: var(--tint); border-radius: var(--r-sm); color: var(--ink); font-weight: 600; }
.faq__more a:hover { text-decoration: none; background: var(--act-soft); }

/* ---------- 하단 상담 띠 ---------- */
.cta { padding: 88px 0; background: var(--brand-deep); color: #fff; position: relative; isolation: isolate; overflow: hidden; }
.cta::before { content: ""; position: absolute; inset: 0; z-index: -1; background: radial-gradient(700px 400px at 100% 100%, rgba(110, 106, 240, .35), transparent 70%); }
.cta__in { display: grid; grid-template-columns: 1fr 420px; gap: 64px; align-items: center; }
.cta h2 { color: #fff; font-size: clamp(28px, 3.2vw, 38px); font-weight: 800; }
.cta__txt > p:not(.eyebrow) { margin: 16px 0 28px; font-size: 17px; color: rgba(255, 255, 255, .8); }
.cta__tel { display: inline-flex; flex-wrap: wrap; align-items: center; gap: 4px 10px; font-size: 30px; font-weight: 800; color: #fff; letter-spacing: -.02em; font-variant-numeric: tabular-nums; }
.cta__tel svg { width: 28px; height: 28px; color: #b9b7ff; }
.cta__tel small { flex-basis: 100%; font-size: 14px; font-weight: 500; color: rgba(255, 255, 255, .65); }
.cta__tel:hover { text-decoration: none; }

/* ---------- 폼 ---------- */
.qform, .cform { display: grid; gap: 14px; padding: 32px; background: #fff; border-radius: var(--r-lg); color: var(--ink); box-shadow: var(--shadow-lg); }
.qform label > span, .cform label > span, .cform legend { display: block; margin-bottom: 6px; font-size: 14px; font-weight: 700; color: var(--ink-2); }
.qform input:not([type=checkbox]), .cform input:not([type=checkbox]) { width: 100%; height: 50px; padding: 0 14px; border: 1px solid var(--line-2); border-radius: var(--r-sm); font: 400 16px var(--sans); color: var(--ink); background: #fff; transition: border-color .2s, box-shadow .2s; }
.qform input:focus, .cform input:focus { outline: 0; border-color: var(--act); box-shadow: 0 0 0 4px var(--act-soft); }
.qform input[aria-invalid=true], .cform input[aria-invalid=true] { border-color: var(--err); }
.agree { display: flex; align-items: flex-start; gap: 8px; font-size: 14px; line-height: 1.5; color: var(--ink-2); }
.agree input { width: 18px; height: 18px; margin-top: 1px; accent-color: var(--act); }
.form-msg { margin: 0; min-height: 1.5em; font-size: 14px; font-weight: 600; }
.form-msg.is-ok { color: var(--ok); }
.form-msg.is-err { color: var(--err); }
.req { color: var(--act); }
.cform fieldset { margin: 0; padding: 0; border: 0; display: flex; flex-wrap: wrap; gap: 8px; }
.cform legend { width: 100%; }
.cform legend small { font-weight: 500; color: var(--ink-3); }
.chip { position: relative; }
.chip input { position: absolute; opacity: 0; }
.chip span { display: inline-flex; align-items: center; min-height: 42px; padding: 0 16px; border: 1px solid var(--line-2); border-radius: 999px; font-size: 15px; font-weight: 600; color: var(--ink-2); cursor: pointer; transition: all .2s; }
.chip input:checked + span { background: var(--act); border-color: var(--act); color: #fff; }
.chip input:focus-visible + span { outline: 3px solid var(--act); outline-offset: 2px; }
.cform__h { margin: 0 0 4px; font-size: 22px; font-weight: 800; }
.contact { display: grid; grid-template-columns: 480px 1fr; gap: 64px; align-items: start; }
.contact__side h2 { margin: 36px 0 12px; font-size: 22px; font-weight: 800; }
.contact__side ul { padding-left: 1.2em; color: var(--ink-2); }

/* ---------- 푸터 ---------- */
.ft { padding: 64px 0 40px; background: #121130; color: rgba(255, 255, 255, .65); font-size: 14px; }
.ft a { color: rgba(255, 255, 255, .8); }
.ft__top { display: flex; justify-content: space-between; gap: 48px; padding-bottom: 36px; border-bottom: 1px solid rgba(255, 255, 255, .1); }
.ft__brand img { width: 148px; margin-bottom: 16px; }
.ft__brand p { max-width: 380px; line-height: 1.7; }
.ft__cols { display: flex; gap: 64px; }
.ft__h { margin: 0 0 12px; font-weight: 700; color: #fff; }
.ft__cols ul { margin: 0; padding: 0; list-style: none; }
.ft__cols li { margin: 0 0 8px; }
.ft__nap { margin: 28px 0 20px; font-style: normal; line-height: 1.9; }
.ft__nap span { margin-right: 16px; }
.ft__bot { display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; }
.ft__bot p { margin: 0; }
.ft__bot a + a { margin-left: 16px; }
.mbar { display: none; }

/* =========================================================
   반응형
   ========================================================= */
@media (max-width: 1180px) {
  .hd__tel span { display: none; }
  .nav__a { padding: 0 10px; font-size: 15px; }
  .svc { grid-template-columns: repeat(2, 1fr); }
  .dl { grid-template-columns: repeat(2, 1fr); }
  .steps:not(.steps--list) { grid-template-columns: repeat(2, 1fr); }
}

@media (max-width: 960px) {
  :root { --hd: 64px; }
  body { font-size: 16px; padding-bottom: 64px; }
  .wrap { padding: 0 20px; }
  .hd__in { gap: 12px; }
  .hd__logo img { width: 124px; }
  .hd__logo span { font-size: 14px; padding-left: 8px; }
  .hd__act { margin-left: auto; gap: 4px; }
  .hd__tel, .hd__cta { display: none; }
  .hd__burger { display: flex; }
  .nav { position: fixed; top: var(--hd); left: 0; right: 0; bottom: 0; display: block; padding: 12px 20px 32px; background: #fff; overflow-y: auto; opacity: 0; visibility: hidden; transform: translateY(-8px); transition: opacity .2s, transform .25s var(--ease), visibility .2s; }
  .hd.is-open .nav { opacity: 1; visibility: visible; transform: none; }
  .nav__list { display: block; height: auto; }
  .nav__list > li { display: block; border-bottom: 1px solid var(--line); }
  .nav__a { height: auto; padding: 18px 4px; font-size: 18px; color: var(--ink); }
  .nav__a.is-on { box-shadow: none; color: var(--act); }
  .nav__a svg { display: none; }
  .dd { position: static; min-width: 0; padding: 0 0 12px; border: 0; box-shadow: none; opacity: 1; visibility: visible; transform: none; }
  .dd a { padding: 8px 12px; }
  .dd span { display: none; }
  .nav__cta-m { display: flex; width: 100%; margin-top: 24px; }

  .hero__bg { background-position: 78% center; }
  .hero__bg::after { background: linear-gradient(180deg, rgba(29, 28, 69, .78) 0%, rgba(29, 28, 69, .9) 100%); }
  .hero__in { padding-top: 64px; padding-bottom: 96px; }
  .hero__sub { font-size: 17px; }
  .stats__in { grid-template-columns: repeat(2, 1fr); }
  .stats__in > div { padding: 20px 12px; }
  .stats__in > div:nth-child(3) { border-left: 0; }
  .stats__in > div:nth-child(n+3) { border-top: 1px solid var(--line); }
  .stats b { font-size: 24px; }
  .stats span { font-size: 13px; }

  .sec { padding: 72px 0 80px; }
  .sec__head { margin-bottom: 36px; }
  .sec__head > p:last-child { font-size: 16px; }
  .lead { font-size: 17px; }
  .intro, .pro, .pro--page, .loc, .cta__in, .contact { grid-template-columns: 1fr; gap: 32px; }
  .pro__ph { max-width: 320px; }
  .cmp { grid-template-columns: 1fr; }
  .ph { padding: 44px 0 40px; }
  .ph__sub { font-size: 16px; }
  .ph__tabs { flex-wrap: nowrap; overflow-x: auto; margin-right: -20px; padding-right: 20px; scrollbar-width: none; }
  .ph__tabs::-webkit-scrollbar { display: none; }
  .ph__tabs a { white-space: nowrap; }
  .faq__more { grid-template-columns: 1fr; }
  .ft__top { flex-direction: column; }
  .ft__cols { gap: 40px; }
  .mbar { position: fixed; left: 0; right: 0; bottom: 0; z-index: 40; display: grid; grid-template-columns: 1fr 1fr; height: 64px; padding-bottom: env(safe-area-inset-bottom); background: #fff; border-top: 1px solid var(--line); box-shadow: 0 -8px 24px -12px rgba(29, 28, 69, .2); }
  .mbar a { display: flex; align-items: center; justify-content: center; gap: 8px; font-weight: 700; color: var(--ink); }
  .mbar a:hover { text-decoration: none; }
  .mbar svg { width: 18px; height: 18px; color: var(--act); }
  .mbar .mbar__p { background: var(--act); color: #fff; }
  .mbar .mbar__p svg { color: #fff; }
}

@media (max-width: 600px) {
  .svc, .dl, .steps:not(.steps--list) { grid-template-columns: 1fr; }
  .svc__line { min-height: 0; }
  .pro__list { grid-template-columns: 1fr; }
  .hero__btns .btn { width: 100%; }
  .qform, .cform { padding: 24px 20px; }
  .cta__tel { font-size: 26px; }
  .tbl tbody th { width: auto; }
}

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition-duration: .01ms !important; animation-duration: .01ms !important; scroll-behavior: auto !important; }
}

/* FAQ 주제 바로가기 */
.faq__jump { display: flex; flex-wrap: wrap; gap: 8px; margin: 0 0 8px; padding: 0; list-style: none; }
.faq__jump a { display: inline-flex; align-items: center; min-height: 40px; padding: 0 18px; border: 1px solid var(--line-2); border-radius: 999px; font-size: 15px; font-weight: 600; color: var(--ink-2); }
.faq__jump a:hover { border-color: var(--act); color: var(--act); text-decoration: none; }

/* 흰 섹션이 연달아 오면 윗여백을 줄인다 */
.sec:not(.sec--tint) + .sec:not(.sec--tint):not(.sec--prose) { padding-top: 0; }

/* 상담분야 칩 — 폼 라벨 규칙(.cform label > span)이 덮어쓰지 않게 */
.cform .chip > span { display: inline-flex; margin: 0; font-size: 15px; color: var(--ink-2); }
.cform .chip input:checked + span { color: #fff; }

/* =========================================================
   2026-10-26 홈 첫 화면 — 밝은 바탕으로 교체 (「메인 배경이 너무 파랗다」)
   파란 건물 사진(hero.jpg)을 빼고, 따뜻한 아이보리 바탕 + 대표세무사 액자 + 겹친 배지
   ========================================================= */
.hero { color: var(--ink); background: #f7f4ee; }
.hero::before { content: ""; position: absolute; inset: 0; z-index: -1;
  background:
    radial-gradient(620px 420px at 82% 38%, rgba(75, 72, 201, .10), transparent 70%),
    radial-gradient(520px 360px at 8% 100%, rgba(196, 160, 104, .16), transparent 70%); }
.hero__in { display: grid; grid-template-columns: minmax(0, 1fr) 440px; gap: 56px; align-items: center; padding-top: 88px; padding-bottom: 136px; }
.hero h1 { color: var(--ink); max-width: none; }
.hero h1 em { font-style: normal; color: var(--act); }
.hero__sub { color: var(--ink-2); }
.hero__meta { color: var(--ink-3); }
.hero .btn--line { background: #fff; }
.hero__ph { position: relative; margin: 0; }
.hero__ph img { width: 100%; aspect-ratio: 1; object-fit: cover; border-radius: 28px; box-shadow: var(--shadow-lg); }
.hero__ph::before { content: ""; position: absolute; inset: 24px -24px -24px 24px; z-index: -1; border-radius: 28px; background: var(--act-soft); }
.hero__badge { position: absolute; display: flex; flex-direction: column; padding: 14px 18px; background: #fff; border-radius: 14px; box-shadow: var(--shadow-lg); }
.hero__badge b { font-size: 17px; font-weight: 800; letter-spacing: -.02em; color: var(--ink); }
.hero__badge span { font-size: 13px; color: var(--ink-3); }
.hero__badge--a { left: -36px; top: 44px; }
.hero__badge--a b { color: var(--act); }
.hero__badge--b { right: -20px; bottom: 36px; }

@media (max-width: 960px) {
  .hero__in { grid-template-columns: 1fr; gap: 40px; padding-top: 48px; padding-bottom: 104px; }
  .hero__ph { max-width: 340px; margin: 0 auto; }
  .hero__badge--a { left: -12px; top: 20px; }
  .hero__badge--b { right: -8px; bottom: 20px; }
}