:root{--ink:#0b1b34;--ink2:#14305c;--brass:#c9a04d;--brass-d:#8f6b1f;--paper:#f3f6fa;--line:#d9e0ea;--tx:#1b2433;--mu:#566274;--w:1120px}
*{box-sizing:border-box;margin:0;padding:0}
html{-webkit-text-size-adjust:100%;scroll-behavior:smooth}
body{font-family:"Apple SD Gothic Neo","Noto Sans KR","Malgun Gothic","Segoe UI",system-ui,sans-serif;color:var(--tx);background:#fff;line-height:1.75;font-size:16px;word-break:keep-all;overflow-wrap:break-word}
img{max-width:100%;height:auto;display:block}
a{color:var(--ink2)}
ul,ol{padding-left:1.2em}
.wrap{width:100%;max-width:var(--w);margin:0 auto;padding:0 20px}
.sr{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0)}
.skip{position:absolute;left:-999px;top:0;background:var(--brass);color:var(--ink);padding:8px 14px;z-index:99}.skip:focus{left:0}
h1,h2,h3{line-height:1.35;letter-spacing:-.02em;color:var(--ink)}
h2{font-size:1.65rem;margin-bottom:.6rem}
h3{font-size:1.06rem}
p+p{margin-top:.7em}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:0 26px;border-radius:2px;font-weight:700;font-size:1rem;text-decoration:none;border:2px solid transparent;cursor:pointer;font-family:inherit;line-height:1.2;text-align:center}
.btn-brass{background:var(--brass);color:var(--ink)}.btn-brass:hover{background:#dbb461}
.btn-ghost{border-color:rgba(255,255,255,.55);color:#fff;background:transparent}.btn-ghost:hover{background:rgba(255,255,255,.12)}
.btn-line{border-color:var(--ink2);color:var(--ink2);background:#fff}.btn-line:hover{background:var(--paper)}
.btn-ink{background:var(--ink);color:#fff}.btn-ink:hover{background:var(--ink2)}
.btn-sm{min-height:40px;padding:0 18px;font-size:.92rem}
a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--brass);outline-offset:2px}
/* header */
.hd{background:#fff;border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
.hd-in{display:flex;align-items:center;justify-content:space-between;min-height:68px;gap:16px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none;color:var(--ink)}
.logo .lg{flex:none}
.lt{display:flex;flex-direction:column;line-height:1.15}
.lt b{font-size:1.28rem;font-weight:800;letter-spacing:-.03em;color:var(--ink2)}
.lt small{font-size:.74rem;font-weight:600;color:var(--brass-d);letter-spacing:.02em;margin-top:2px}
.nav ul{list-style:none;padding:0;display:flex;align-items:center;gap:4px}
.nav a:not(.btn){display:block;padding:10px 12px;color:var(--ink);text-decoration:none;font-weight:600;font-size:.95rem;border-bottom:2px solid transparent}
.nav a:not(.btn):hover,.nav a[aria-current]{border-bottom-color:var(--brass)}
.nc{margin-left:8px}
.nt{display:none;background:none;border:1px solid var(--line);width:44px;height:44px;border-radius:2px;cursor:pointer;flex-direction:column;justify-content:center;align-items:center;gap:5px}
.nt i{display:block;width:20px;height:2px;background:var(--ink)}
/* hero */
.hero{background:var(--ink);color:#fff;padding:20px 0 56px}
.crumb ol{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:6px;font-size:.85rem;color:#9fb0c8;margin-bottom:22px}
.crumb li+li::before{content:"›";margin-right:6px;color:#6e82a3}
.crumb a{color:#c5d2e6}
.hero-g{display:grid;grid-template-columns:1.1fr .9fr;gap:40px;align-items:center}
.eyebrow{display:inline-block;color:var(--brass);font-weight:700;font-size:.88rem;letter-spacing:.06em;margin-bottom:10px}
.hero h1{color:#fff;font-size:3.1rem;line-height:1.15;margin-bottom:16px}
.hero.sub h1{font-size:2.5rem}
.lead{font-size:1.1rem;color:#d4deee;max-width:36em}
.hero-b{display:flex;flex-wrap:wrap;gap:12px;margin-top:26px}
.upd{margin-top:18px;font-size:.85rem;color:#9fb0c8}
.dg{background:#fff;color:var(--tx);border-top:4px solid var(--brass);padding:22px;border-radius:2px}
.dg h2{font-size:1rem;color:var(--ink);margin-bottom:12px;letter-spacing:0}
.dg ol{list-style:none;padding:0;counter-reset:s}
.dg li{counter-increment:s;position:relative;padding:10px 0 10px 44px;border-top:1px solid var(--line);font-size:.94rem;line-height:1.55}
.dg li::before{content:counter(s);position:absolute;left:0;top:10px;width:30px;height:30px;background:var(--ink);color:var(--brass);font-weight:800;display:grid;place-items:center;border-radius:2px}
.dg li b{display:block;color:var(--ink)}
.dg li span{color:var(--mu)}
.dg .out{margin-top:10px;background:var(--paper);padding:10px 14px;font-size:.9rem;font-weight:700;color:var(--ink);text-align:center}
/* sections */
.sec{padding:88px 0}.sec.alt{background:var(--paper)}
.sec-h{max-width:46em;margin-bottom:32px}
.sec-h p{color:var(--mu)}
.ans{border-left:4px solid var(--brass);background:#fff;padding:14px 18px;margin:0 0 20px;font-size:1.04rem}
.sec.alt .ans{background:#fff}
.cards{display:grid;grid-template-columns:repeat(3,1fr);gap:22px;list-style:none;padding:0}
.cards.c2{grid-template-columns:repeat(2,1fr)}.cards.c4{grid-template-columns:repeat(4,1fr)}
.card{background:#fff;border:1px solid var(--line);border-top:3px solid var(--brass);padding:20px;border-radius:2px;display:flex;flex-direction:column;gap:6px}
.sec.alt .card{border-color:#cfd8e5}
.card h3{font-size:1.05rem}.card p{font-size:.95rem;color:var(--mu)}
.card a.more{margin-top:auto;font-weight:700;font-size:.92rem;padding-top:6px}
.two{display:grid;grid-template-columns:1.2fr .8fr;gap:32px;align-items:start}
.photo{margin:0}
.photo img{width:100%;border-radius:2px}
.photo.tall img{max-height:520px;object-fit:contain;background:var(--paper)}
.photo figcaption{font-size:.85rem;color:var(--mu);margin-top:8px}
.ph{max-width:560px;margin-bottom:26px}.ph img{max-height:480px;width:auto;max-width:100%;margin:0}
.note{font-size:.88rem;color:var(--mu);margin-top:10px}
.ck{list-style:none;padding:0;display:grid;gap:10px}
.ck li{position:relative;padding:12px 14px 12px 42px;background:#fff;border:1px solid var(--line);border-radius:2px}
.ck li::before{content:"✓";position:absolute;left:14px;top:12px;color:var(--brass-d);font-weight:800}
.sec.alt .ck li{border-color:#cfd8e5}
.steps{list-style:none;padding:0;counter-reset:st;display:grid;grid-template-columns:repeat(3,1fr);gap:14px}
.steps li{counter-increment:st;background:#fff;border:1px solid var(--line);padding:18px 18px 18px 18px;border-radius:2px;position:relative}
.steps li::before{content:"STEP " counter(st);display:block;color:var(--brass-d);font-weight:800;font-size:.78rem;letter-spacing:.08em;margin-bottom:4px}
.steps b{display:block;color:var(--ink);margin-bottom:2px}
.steps span{font-size:.93rem;color:var(--mu)}
/* table */
.rt{width:100%;border-collapse:collapse;background:#fff;font-size:.95rem}
.rt caption{text-align:left;font-weight:700;color:var(--ink);padding:0 0 8px}
.rt th,.rt td{border:1px solid var(--line);padding:11px 14px;text-align:left;vertical-align:top;line-height:1.6}
.rt thead th{background:var(--ink);color:#fff;font-weight:700;border-color:var(--ink)}
.rt tbody th{background:var(--paper);color:var(--ink);width:22%}
.tw{margin-top:72px}
/* faq */
.faq{display:grid;gap:10px}
.fq{background:#fff;border:1px solid var(--line);border-radius:2px}
.fq[hidden]{display:none}
.fq summary{list-style:none;cursor:pointer;padding:16px 52px 16px 18px;position:relative}
.fq summary::-webkit-details-marker{display:none}
.fq summary::after{content:"+";position:absolute;right:18px;top:50%;transform:translateY(-50%);font-size:1.4rem;color:var(--brass-d);font-weight:700}
.fq[open] summary::after{content:"–"}
.fq h3{font-size:1rem;font-weight:700}
.fa{padding:0 18px 18px;color:var(--tx)}
.faq-btn{margin-top:16px}
.yt{display:grid;grid-template-columns:1.1fr .9fr;gap:36px;align-items:center}
.yt-img{display:block;border:1px solid var(--line);border-radius:2px;overflow:hidden;background:#000}
.yt-img img{width:100%}
@media(max-width:960px){.yt{grid-template-columns:1fr;gap:22px}}
/* link box */
.lb{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px;background:#fff;border:1px solid var(--line);border-left:4px solid var(--brass);padding:20px 24px}
.lb b{display:block;color:var(--ink);font-size:1.05rem}
.lb span{font-size:.92rem;color:var(--mu);word-break:break-all}
.links{list-style:none;padding:0;display:flex;flex-wrap:wrap;gap:10px}
.links a{display:block;padding:10px 16px;border:1px solid var(--ink2);border-radius:2px;text-decoration:none;font-weight:600;background:#fff}
.links a:hover{background:var(--paper)}
/* cta */
.cta{background:var(--ink2);color:#fff;padding:60px 0}
.cta-in{display:flex;flex-wrap:wrap;gap:24px;align-items:center;justify-content:space-between}
.cta-off{display:flex;flex-wrap:wrap;gap:14px;align-items:center;justify-content:space-between;margin-top:34px;padding:18px 22px;border:1px solid rgba(255,255,255,.22);border-left:4px solid var(--brass);background:rgba(255,255,255,.06);border-radius:2px}
.cta-off b{display:block;color:#fff;font-size:1.02rem}
.cta-off span{color:#c5d2e6;font-size:.9rem;word-break:break-all}
.cta h2{color:#fff;font-size:1.5rem}.cta p{color:#d4deee;max-width:36em}
.cta-b{display:flex;gap:12px;flex-wrap:wrap}
/* branch */
.br{display:grid;grid-template-columns:repeat(2,1fr);gap:16px;list-style:none;padding:0}
.br li{background:#fff;border:1px solid var(--line);border-top:3px solid var(--brass);padding:20px;border-radius:2px}
.br h3{font-size:1.15rem}
.br .no{font-size:1.6rem;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:4px 0}
.br address{font-style:normal;font-size:.9rem;color:var(--mu);margin-bottom:12px}
.br .ac{display:flex;gap:10px;flex-wrap:wrap}
/* footer */
.ft{background:#08142a;color:#b7c4da;padding:40px 0 28px;font-size:.92rem}
.ft-g{display:grid;grid-template-columns:1.6fr 1fr;gap:32px}
.ft-n{color:#fff;font-weight:800;font-size:1.1rem;margin-bottom:8px}
.ft-t{color:#fff;font-weight:700;margin-bottom:8px}
.ft address{font-style:normal;display:grid;gap:3px}
.ft a{color:#e2c97f}
.ft ul{list-style:none;padding:0;display:grid;gap:4px}
.ft ul a{color:#b7c4da;text-decoration:none}.ft ul a:hover{color:#fff}
.ft-c{margin-top:26px;padding-top:16px;border-top:1px solid #1d2d4a;font-size:.82rem;color:#8193b0}
@media(max-width:960px){
 .hero-g,.two{grid-template-columns:1fr}
 .cards,.cards.c4{grid-template-columns:repeat(2,1fr)}
 .steps{grid-template-columns:repeat(2,1fr)}
 .hero h1{font-size:2.5rem}.hero.sub h1{font-size:2.1rem}
 .nt{display:flex}
 .nav{display:none;position:absolute;left:0;right:0;top:100%;background:#fff;border-bottom:1px solid var(--line);padding:8px 20px 16px}
 .nav.on{display:block}
 .nav ul{flex-direction:column;align-items:stretch}
 .nc{margin:8px 0 0}.nc .btn{width:100%}
}
@media(max-width:640px){
 body{font-size:15.5px}
 h2{font-size:1.4rem}
 .sec{padding:60px 0}
 .tw{margin-top:52px}
 .cards,.cards.c2,.cards.c4,.steps,.br,.ft-g{grid-template-columns:1fr}
 .hero{padding-bottom:40px}
 .hero h1{font-size:2.2rem}.hero.sub h1{font-size:1.85rem}
 .hero-b .btn,.cta-b .btn{flex:1 1 100%}
 .lt b{font-size:1.1rem}.lt small{font-size:.68rem}
 .rt thead{position:absolute;left:-9999px}
 .rt,.rt tbody,.rt tr,.rt th,.rt td{display:block;width:100%}
 .rt tr{margin-bottom:12px;border:1px solid var(--line)}
 .rt tbody th{width:100%;background:var(--ink);color:#fff;border:0}
 .rt td{border:0;border-top:1px solid var(--line);padding:9px 14px}
 .rt td::before{content:attr(data-l);display:block;font-size:.76rem;font-weight:700;color:var(--brass-d);letter-spacing:.04em}
}

/* 메인 세무사 소개: 대표 강조 + 4열 그리드, CSS 효과만 사용 */
.tm{list-style:none;padding:0;display:grid;grid-template-columns:repeat(4,1fr);gap:18px}
.tmc{position:relative;background:#fff;border:1px solid #cfd8e5;border-radius:2px;overflow:hidden;display:flex;flex-direction:column;transition:transform .25s ease,box-shadow .25s ease}
.tmc::before{content:"";position:absolute;left:0;top:0;height:3px;width:100%;background:var(--brass);transform-origin:left;transform:scaleX(.28);transition:transform .35s ease;z-index:2}
.tmc figure{position:relative;margin:0;overflow:hidden;background:var(--ink);flex:0 0 auto}
.tmc img{width:100%;aspect-ratio:1/1;object-fit:cover;transition:transform .5s ease}
.tmc figure::after{content:"";position:absolute;inset:auto 0 0 0;height:45%;background:linear-gradient(to top,rgba(11,27,52,.72),rgba(11,27,52,0));pointer-events:none}
.tmc .bd{position:absolute;left:12px;bottom:12px;z-index:1;background:var(--brass);color:var(--ink);font-weight:800;font-size:.78rem;padding:4px 10px;border-radius:2px;letter-spacing:.01em}
.tb{padding:14px 16px 18px}
.tmc h3{font-size:1.08rem;margin-bottom:4px}
.tmc .cr{font-size:.85rem;color:var(--mu);line-height:1.5}
.tmc .cd{font-size:.85rem;color:var(--tx);margin-top:8px;padding-top:8px;border-top:1px solid var(--line);line-height:1.5}
.tmc-f{grid-column:span 2;grid-row:span 2}
.tmc-f figure{flex:1 1 auto;min-height:0}
.tmc-f img{aspect-ratio:auto;height:100%;min-height:360px}
.tmc-f h3{font-size:1.4rem}
.tmc-f .tb{padding:18px 22px 22px}
.tmc-f .cr,.tmc-f .cd{font-size:.95rem}
.tmc-f .bd{font-size:.88rem;padding:6px 14px;left:18px;bottom:18px}
@media(hover:hover){.tmc:hover{transform:translateY(-5px);box-shadow:0 14px 30px rgba(11,27,52,.16)}.tmc:hover::before{transform:scaleX(1)}.tmc:hover img{transform:scale(1.06)}}
@media(prefers-reduced-motion:reduce){.tmc,.tmc::before,.tmc img{transition:none}.tmc:hover{transform:none}.tmc:hover img{transform:none}}
@media(max-width:960px){.tm{grid-template-columns:repeat(2,1fr)}.tmc-f{grid-column:span 2;grid-row:auto}.tmc-f img{aspect-ratio:4/5;height:auto;min-height:0;max-height:560px}.tmc::before{transform:scaleX(.28)}}
@media(max-width:640px){.tm{gap:12px}.tb{padding:12px}.tmc-f .tb{padding:14px 16px 18px}.tmc .bd{left:8px;bottom:8px;font-size:.72rem;padding:3px 8px}.tmc-f .bd{left:12px;bottom:12px}}
/* (이전) 세무사 소개 */
.pp{display:grid;gap:28px;list-style:none;padding:0}
.pf{display:grid;grid-template-columns:200px 1fr;gap:28px;background:#fff;border:1px solid var(--line);border-top:3px solid var(--brass);padding:24px;border-radius:2px;align-items:start}
.pf img{width:200px;height:auto;border-radius:2px;background:var(--paper)}
.pf .rl{color:var(--brass-d);font-weight:700;font-size:.85rem;letter-spacing:.04em}
.pf h3{font-size:1.35rem;margin:2px 0 4px}
.pf .cr{color:var(--mu);font-weight:600;margin-bottom:10px}
.pf dl{display:grid;grid-template-columns:90px 1fr;gap:6px 14px;font-size:.94rem}
.pf dt{font-weight:700;color:var(--ink)}
.pf dd{color:var(--tx)}
@media(max-width:640px){.pf{grid-template-columns:1fr;gap:18px;padding:20px}.pf img{width:100%;max-width:240px}.pf dl{grid-template-columns:1fr;gap:2px}.pf dd{margin-bottom:8px}}

/* 메인 히어로(단일 컬럼 중앙) + 인트로 흐름도 */
.hero-c{padding:64px 0 72px;text-align:center}
.hero-c .hero-g{grid-template-columns:1fr}
.hero-c .lead{margin:0 auto}
.hero-c .hero-b{justify-content:center}
.hero-c h1{font-size:3.6rem}
.intro{background:#fff;padding-bottom:72px}
.flow{list-style:none;padding:0;display:grid;grid-template-columns:repeat(3,1fr);gap:34px}
.flow li{position:relative;background:var(--paper);border:1px solid var(--line);border-top:3px solid var(--brass);padding:22px;border-radius:2px;display:flex;flex-direction:column;gap:6px}
.flow li:not(:last-child)::after{content:"→";position:absolute;right:-27px;top:50%;transform:translateY(-50%);color:var(--brass-d);font-size:1.5rem;font-weight:800}
.fn{color:var(--brass-d);font-weight:800;font-size:.78rem;letter-spacing:.08em}
.flow b{color:var(--ink);font-size:1.15rem}
.flow li span:last-child{color:var(--mu);font-size:.95rem;line-height:1.6}
.flow-out{margin-top:26px;background:var(--ink);color:#d4deee;text-align:center;padding:16px 20px;border-radius:2px;font-weight:600}
.flow-out b{color:var(--brass)}
.flow-out a{color:#fff;text-underline-offset:3px}
@media(max-width:960px){.hero-c h1{font-size:2.8rem}.flow{grid-template-columns:1fr;gap:30px}.flow li:not(:last-child)::after{content:"↓";right:auto;left:50%;top:auto;bottom:-30px;transform:translateX(-50%)}}
@media(max-width:640px){.hero-c{padding:44px 0 48px}.hero-c h1{font-size:2.4rem}.intro{padding-bottom:48px}}

/* 메인 히어로 배경 이미지 (Unsplash 무료 라이선스, 네이비 오버레이) */
.hero-c{position:relative;overflow:hidden;isolation:isolate}
.hero-bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center;z-index:-2}
.hero-c::before{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(180deg,rgba(11,27,52,.80),rgba(11,27,52,.70) 50%,rgba(11,27,52,.88))}
.hero-c .lead{color:#e4ebf6}

/* 메인 히어로 확대 */
.hero-c{display:flex;align-items:center;min-height:clamp(540px,72vh,760px);padding:96px 0 104px}
.hero-c .wrap{width:100%}
.hero-c h1{font-size:4.6rem;margin-bottom:22px}
.hero-c .eyebrow{font-size:1rem;margin-bottom:16px}
.hero-c .lead{font-size:1.25rem;max-width:38em}
.hero-c .hero-b{margin-top:36px}
.hero-c .btn{min-height:58px;padding:0 44px;font-size:1.1rem}
.hero-c .upd{margin-top:26px;font-size:.92rem}
@media(max-width:960px){.hero-c{min-height:500px;padding:72px 0 80px}.hero-c h1{font-size:3.4rem}.hero-c .lead{font-size:1.12rem}}
@media(max-width:640px){.hero-c{min-height:calc(100svh - 68px);max-height:680px;padding:56px 0 60px}.hero-c h1{font-size:2.8rem}.hero-c .lead{font-size:1.02rem}.hero-c .btn{width:100%}}

/* 메인 히어로 최종 크기 조정 */
.hero-c{min-height:520px;padding:80px 0 84px}
.hero-c h1{font-size:4rem;margin-bottom:18px}
.hero-c .lead{font-size:1.2rem}
.hero-c .hero-b{margin-top:30px}
.hero-c .btn{min-height:54px;padding:0 40px;font-size:1.05rem}
@media(max-width:960px){.hero-c{min-height:0;padding:64px 0 68px}.hero-c h1{font-size:3.2rem}.hero-c .lead{font-size:1.1rem}}
@media(max-width:640px){.hero-c{min-height:0;max-height:none;padding:52px 0 56px}.hero-c h1{font-size:2.6rem}.hero-c .lead{font-size:1rem}.hero-c .btn{min-height:52px}}

/* 메인 히어로 텍스트 축소 */
.hero-c{min-height:480px;padding:72px 0 76px}
.hero-c h1{font-size:3.3rem;margin-bottom:14px}
.hero-c .eyebrow{font-size:.9rem;margin-bottom:12px}
.hero-c .lead{font-size:1.05rem;max-width:36em}
.hero-c .hero-b{margin-top:26px}
.hero-c .btn{min-height:50px;padding:0 34px;font-size:1rem}
.hero-c .upd{margin-top:20px;font-size:.84rem}
@media(max-width:960px){.hero-c{min-height:0;padding:56px 0 60px}.hero-c h1{font-size:2.8rem}.hero-c .lead{font-size:1rem}}
@media(max-width:640px){.hero-c{padding:44px 0 48px}.hero-c h1{font-size:2.2rem}.hero-c .eyebrow{font-size:.82rem}.hero-c .lead{font-size:.95rem}.hero-c .btn{min-height:48px}.hero-c .upd{font-size:.8rem}}

/* 히어로 효과: 배경 서서히 확대·이동 + 상승 차트선 그리기 (CSS만 사용) */
.hero-bg{transform-origin:62% 40%;animation:hkb 32s ease-in-out infinite alternate;will-change:transform}
@keyframes hkb{from{transform:scale(1.03) translate3d(0,0,0)}to{transform:scale(1.14) translate3d(-1.5%,-1%,0)}}
.hero-c .wrap{position:relative;z-index:1}
.hero-line{position:absolute;left:0;right:0;bottom:0;width:100%;height:46%;z-index:0;pointer-events:none}
.hl-l{stroke-dasharray:1;stroke-dashoffset:1;filter:drop-shadow(0 0 6px rgba(226,189,107,.7));animation:hdraw 4.5s .4s cubic-bezier(.3,.6,.2,1) forwards}
.hl-a{opacity:0;animation:hfade 2s 2.6s ease forwards}
@keyframes hdraw{to{stroke-dashoffset:0}}
@keyframes hfade{to{opacity:1}}
@media(max-width:640px){.hero-line{height:34%}}
@media(prefers-reduced-motion:reduce){.hero-bg{animation:none}.hl-l{animation:none;stroke-dashoffset:0}.hl-a{animation:none;opacity:1}}

/* 히어로 차트선 보정: 텍스트 영역은 비우고 양옆에서만 보이게 */
.hl-l{stroke-dasharray:3000;stroke-dashoffset:3000;opacity:.85}
@keyframes hdraw{to{stroke-dashoffset:0}}
.hero-line{height:44%;-webkit-mask-image:linear-gradient(90deg,#000 0,#000 20%,transparent 36%,transparent 64%,#000 80%,#000 100%);mask-image:linear-gradient(90deg,#000 0,#000 20%,transparent 36%,transparent 64%,#000 80%,#000 100%)}
@media(max-width:960px){.hero-line{-webkit-mask-image:none;mask-image:none;height:26%;opacity:.55}}
@media(prefers-reduced-motion:reduce){.hl-l{stroke-dashoffset:0}}

/* 스크롤 등장 효과 (메인, JS 활성 시) */
.js .rv{opacity:0;transform:translateY(22px);transition:opacity .7s ease var(--d,0ms),transform .7s cubic-bezier(.22,.7,.2,1) var(--d,0ms)}
.js .rv.in{opacity:1;transform:none}

/* 소제목 위 작은 영문 라벨 */
.kicker,.sec-h .kicker{font-size:.78rem;font-weight:800;letter-spacing:.14em;text-transform:uppercase;color:var(--brass-d);margin:0 0 8px;line-height:1.3}
.cta .kicker{color:var(--brass)}

/* 유튜브 채널 이미지 효과 */
.yt-img{position:relative;box-shadow:0 10px 28px rgba(11,27,52,.18);transition:box-shadow .35s ease,transform .35s ease}
.yt-img img{transition:transform .7s cubic-bezier(.22,.7,.2,1),filter .35s ease}
.yt-img::after{content:"";position:absolute;top:0;bottom:0;left:-60%;width:40%;background:linear-gradient(100deg,transparent,rgba(255,255,255,.22),transparent);transform:skewX(-18deg);pointer-events:none}
.yt-tag{position:absolute;left:14px;bottom:14px;display:inline-flex;align-items:center;gap:8px;background:rgba(11,27,52,.82);color:#fff;font-weight:700;font-size:.85rem;padding:8px 14px;border-radius:2px;border-left:3px solid var(--brass);backdrop-filter:blur(2px)}
.yt-tag i{width:9px;height:9px;border-radius:50%;background:#ff3b3b;box-shadow:0 0 0 0 rgba(255,59,59,.6);animation:ytp 2.2s infinite}
@keyframes ytp{70%{box-shadow:0 0 0 9px rgba(255,59,59,0)}100%{box-shadow:0 0 0 0 rgba(255,59,59,0)}}
@media(hover:hover){.yt-img:hover{box-shadow:0 18px 40px rgba(11,27,52,.3);transform:translateY(-4px)}.yt-img:hover img{transform:scale(1.06);filter:brightness(1.12)}.yt-img:hover::after{left:130%;transition:left .9s ease}}
@media(prefers-reduced-motion:reduce){.yt-img,.yt-img img{transition:none}.yt-tag i{animation:none}.yt-img:hover,.yt-img:hover img{transform:none}.yt-img::after{display:none}}

.two-s{grid-template-columns:1fr 340px}
.photo.sm img{width:100%;max-width:340px;border-radius:2px}
@media(max-width:960px){.two-s{grid-template-columns:1fr}.photo.sm img{max-width:420px}}

.two-s{grid-template-columns:1fr 300px}
.photo.sm img{max-width:300px}
@media(max-width:960px){.two-s{grid-template-columns:1fr}.photo.sm img{max-width:260px}}

/* ===== 휴대폰 스크롤 최적화 (세로 길이 축소) ===== */
/* 데스크톱: 상담유형 사진을 표 높이에 맞춰 늘려 텍스트와 균형 */
@media(min-width:961px){
 .two-s{align-items:stretch}
 .pf-fill{display:flex;flex-direction:column}
 .photo.pf-fill img{flex:1 1 auto;width:100%;max-width:none;height:100%;min-height:0;object-fit:cover;object-position:center 14%}
}
@media(max-width:640px){
 /* 표: 라벨·값을 한 줄에 배치(2열)해 길이 단축 */
 .rt tr{margin-bottom:10px}
 .rt tbody th{padding:8px 12px;font-size:.92rem}
 .rt td{display:grid;grid-template-columns:76px 1fr;gap:8px;padding:7px 12px;font-size:.88rem;line-height:1.5;align-items:start}
 .rt td::before{display:block;font-size:.74rem;line-height:1.7;color:var(--brass-d)}
 .sec-h{margin-bottom:20px}
 /* 인트로 3단계: 번호 + 내용 가로 배치 */
 .flow{gap:10px}
 .flow li{display:grid;grid-template-columns:auto 1fr;column-gap:12px;row-gap:2px;padding:12px 14px;align-items:center}
 .flow li:not(:last-child)::after{display:none}
 .flow .fn{grid-row:1/3;align-self:center;background:var(--ink);color:var(--brass);width:46px;height:46px;display:grid;place-items:center;font-size:.62rem;letter-spacing:.04em;text-align:center;line-height:1.2;border-radius:2px}
 .flow b{font-size:1rem}
 .flow li span:last-child{font-size:.84rem;line-height:1.5}
 /* 평가액 → 세목: 한 줄 */
 .flow-out{white-space:nowrap;font-size:min(.9rem,3.15vw);padding:12px 6px;margin-top:14px;letter-spacing:-.03em}
 /* 대표 세무사 카드: 사진 작게 */
 .tmc-f img{aspect-ratio:1/1;max-height:300px;object-position:center 16%}
 /* CTA 가운데 정렬 */
 .cta-in{justify-content:center;text-align:center}
 .cta-in>div{width:100%}
 .cta p{margin-left:auto;margin-right:auto}
 .cta-b{justify-content:center}
 .cta-off{justify-content:center;text-align:center;border-left-width:1px;border-top:3px solid var(--brass)}
 .cta-off>div{width:100%}
 /* 지점 카드 2x2 */
 .br{grid-template-columns:repeat(2,1fr);gap:10px}
 .br li{padding:12px 12px 14px;display:flex;flex-direction:column}
 .br h3{font-size:1rem}
 .br .no{font-size:1.08rem;letter-spacing:-.02em;margin:2px 0 4px}
 .br address{font-size:.72rem;line-height:1.45;margin-bottom:10px;flex:1}
 .br .ac{flex-direction:column;gap:6px}
 .br .ac .btn{min-height:40px;padding:0 8px;font-size:.84rem;width:100%}
 /* 상담 절차 2열 */
 .steps{grid-template-columns:repeat(2,1fr);gap:10px}
 .steps li{padding:12px 12px 14px}
 .steps li::before{font-size:.7rem;margin-bottom:2px}
 .steps b{font-size:.95rem}
 .steps span{font-size:.82rem;line-height:1.5}
 /* 상담 준비자료·유의사항 */
 .cards.c2{gap:12px}
 .cards.c2 .card{padding:14px}
 .ck{gap:6px}
 .ck li{padding:8px 10px 8px 30px;font-size:.86rem;line-height:1.5}
 .ck li::before{left:10px;top:8px}
 /* 상담유형 사진: 텍스트 폭에 맞춘 가로형 */
 .photo.pf-fill img{width:100%;max-width:none;aspect-ratio:4/3;height:auto;object-fit:cover;object-position:center 10%}
 .two-s{gap:18px}
}

/* 짧은 셀 표(세율·누진공제 등): 모바일에서도 표 형태 유지 */
@media(max-width:640px){
 .rt.rt-s{display:table;table-layout:auto;font-size:.88rem}
 .rt.rt-s thead{display:table-header-group;position:static}
 .rt.rt-s tbody{display:table-row-group}
 .rt.rt-s tr{display:table-row;margin:0;border:0}
 .rt.rt-s th,.rt.rt-s td{display:table-cell;width:auto;padding:9px 10px;border:1px solid var(--line);font-size:.86rem;line-height:1.45}
 .rt.rt-s thead th{background:var(--ink);color:#fff;border-color:var(--ink)}
 .rt.rt-s tbody th{background:var(--paper);color:var(--ink);width:auto}
 .rt.rt-s td::before{display:none}
 .rt.rt-s td{word-break:keep-all}
}

/* 대표 카드 크롭: 머리 위 빈 공간 제거 (인라인 object-position 덮어쓰기) */
@media(max-width:960px){.tmc-f img{object-position:center 21%!important}}

/* 세무사 소형 카드: 이름·자격·경력 줄 위치 통일 */
.tmc:not(.tmc-f) .tb{display:flex;flex-direction:column;flex:1 1 auto}
.tmc:not(.tmc-f) h3{min-height:1.4em;white-space:nowrap}
.tmc:not(.tmc-f) .cr{min-height:3em}
.tmc:not(.tmc-f) .cd{margin-top:auto;min-height:3.1em}
@media(max-width:640px){.tmc:not(.tmc-f) .cr{font-size:.8rem;min-height:3em}.tmc:not(.tmc-f) .cd{font-size:.8rem}.tmc:not(.tmc-f) h3{font-size:1rem}}

/* CTA 배경 이미지 (Unsplash 무료 라이선스) + 네이비 오버레이 */
.cta{position:relative;overflow:hidden;isolation:isolate;background:var(--ink2)}
.cta-bg{position:absolute;inset:0;width:100%;height:100%;object-fit:cover;object-position:center 60%;z-index:-2}
.cta::before{content:"";position:absolute;inset:0;z-index:-1;background:linear-gradient(90deg,rgba(14,36,72,.93),rgba(20,48,92,.82) 55%,rgba(14,36,72,.9))}
.cta .wrap{position:relative;z-index:1}
@media(max-width:640px){.cta::before{background:linear-gradient(180deg,rgba(14,36,72,.9),rgba(14,36,72,.86))}}