/* 세무회계 동행 — 네이비 + 골드, 장부식 표, 차분한 본문 */
:root {
  --navy: #1F2A44;
  --navy-2: #2c3a5c;
  --gold: #B08D57;
  --gold-soft: #efe6d6;
  --paper: #FBFAF7;
  --ink: #1d2433;
  --muted: #5f6676;
  --rule: #e3dfd5;
  --rule-strong: #cfc8b8;
  --max: 1080px;
  --text: 720px;
  --serif: "Noto Serif KR", "Nanum Myeongjo", "Batang", serif;
}

*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: "Pretendard Variable", Pretendard, -apple-system, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;
  font-size: 17px;
  line-height: 1.75;
  word-break: keep-all;
  overflow-wrap: break-word;
}
a { color: var(--navy); text-underline-offset: 3px; text-decoration-thickness: 1px; }
a:hover { color: var(--gold); }
img { max-width: 100%; height: auto; }
h1, h2, h3 { color: var(--navy); line-height: 1.4; letter-spacing: -0.01em; }
h1, h2 { font-family: var(--serif); letter-spacing: -0.02em; }
h1 { font-size: clamp(28px, 4.2vw, 40px); font-weight: 700; margin: 0 0 20px; }
h2 { font-size: clamp(21px, 2.6vw, 27px); font-weight: 700; margin: 64px 0 18px; }
h3 { font-size: 19px; font-weight: 650; margin: 36px 0 12px; }
p { margin: 0 0 16px; }

.wrap { max-width: var(--max); margin: 0 auto; padding: 0 20px; }
.page { padding-top: 32px; padding-bottom: 32px; }
.page > * { max-width: var(--text); }
.skip { position: absolute; left: -9999px; }
.skip:focus { left: 12px; top: 12px; background: #fff; padding: 8px 12px; z-index: 10; }

/* ---------- 머리글 ---------- */
.site-header { background: #fff; border-bottom: 1px solid var(--rule); position: sticky; top: 0; z-index: 5; }
.bar { display: flex; align-items: center; gap: 24px; min-height: 68px; }
.brand { text-decoration: none; display: flex; flex-direction: column; line-height: 1.2; }
.brand-name { font-size: 20px; font-weight: 700; color: var(--navy); letter-spacing: -0.02em; }
.brand-sub { font-size: 12.5px; color: var(--gold); letter-spacing: 0.04em; margin-top: 3px; }
.gnb { margin-left: auto; }
.gnb > ul { display: flex; gap: 4px; list-style: none; margin: 0; padding: 0; }
.gnb li { position: relative; }
.gnb a, .gnb span { display: block; padding: 8px 10px; font-size: 15px; color: var(--ink); text-decoration: none; cursor: pointer; white-space: nowrap; }
.gnb a:hover, .gnb span:hover { color: var(--gold); }
.gnb [aria-current="page"], .gnb .is-on > span { color: var(--navy); font-weight: 650; box-shadow: inset 0 -2px 0 var(--gold); }
.gnb .has-sub ul {
  display: none; position: absolute; top: 100%; left: 0; min-width: 210px; list-style: none; margin: 0; padding: 8px 0;
  background: #fff; border: 1px solid var(--rule); border-radius: 10px; box-shadow: 0 10px 30px rgba(31, 42, 68, .08);
}
.gnb .has-sub:hover ul, .gnb .has-sub:focus-within ul { display: block; }
.gnb .has-sub ul a { padding: 8px 16px; box-shadow: none; }
.bar-tel { font-weight: 700; font-size: 16px; text-decoration: none; color: var(--navy); white-space: nowrap; padding-left: 16px; border-left: 1px solid var(--rule); font-variant-numeric: tabular-nums; line-height: 1.3; }
.bar-tel::before { content: "대표번호"; display: block; font-size: 11.5px; font-weight: 500; color: var(--muted); }
.mnav { display: none; }

@media (max-width: 1020px) {
  .gnb, .bar-tel { display: none; }
  .mnav { display: block; margin-left: auto; }
  .mnav summary { list-style: none; cursor: pointer; padding: 8px 14px; border: 1px solid var(--rule-strong); border-radius: 3px; font-size: 15px; color: var(--navy); }
  .mnav summary::-webkit-details-marker { display: none; }
  .mnav[open] summary { background: var(--navy); color: #fff; border-color: var(--navy); }
  .mnav nav { position: absolute; left: 0; right: 0; top: 100%; background: #fff; border-bottom: 1px solid var(--rule); padding: 8px 20px 20px; max-height: calc(100vh - 68px); overflow-y: auto; }
  .mnav ul { list-style: none; margin: 0; padding: 0; }
  .mnav li a { display: block; padding: 10px 0; text-decoration: none; border-bottom: 1px solid var(--rule); color: var(--ink); }
  .mnav ul ul { padding-left: 14px; }
  .mnav .mnav-group { display: block; padding: 14px 0 4px; font-size: 13px; color: var(--muted); font-weight: 600; }
}

/* ---------- 경로 표시 ---------- */
.crumbs { max-width: var(--max); margin: 0 auto; padding: 18px 20px 0; font-size: 13.5px; color: var(--muted); }
.crumbs a { color: var(--muted); }
.crumbs .sep { margin: 0 8px; color: var(--rule-strong); }

/* ---------- 결론 요약 · 기준일 ---------- */
.summary {
  margin: 0 0 18px; padding: 20px 0;
  border-top: 2px solid var(--navy); border-bottom: 1px solid var(--rule);
  font-size: 18px; line-height: 1.85;
}
.summary .label { display: block; font-size: 14px; color: var(--navy); margin-bottom: 6px; font-weight: 700; }
.summary p:last-child { margin-bottom: 0; }
.byline { font-size: 14px; color: var(--muted); margin-bottom: 36px; }

/* ---------- 장부식 표 ---------- */
.ledger { width: 100%; border-collapse: collapse; font-size: 15.5px; margin: 8px 0 6px; font-variant-numeric: tabular-nums; }
.ledger thead th {
  text-align: left; font-weight: 500; font-size: 13px; color: var(--muted); letter-spacing: .04em;
  padding: 0 0 8px; border-bottom: 1px solid var(--rule-strong);
}
.ledger td, .ledger tbody th { padding: 13px 0; border-bottom: 1px solid var(--rule); vertical-align: top; text-align: left; }
.ledger tbody tr:last-child td, .ledger tbody tr:last-child th { border-bottom: 1px solid var(--rule-strong); }
.ledger .num { text-align: right; white-space: nowrap; padding-left: 20px; color: var(--muted); }
.ledger-kv tbody th { width: 9.5em; font-weight: 500; color: var(--muted); font-size: 14.5px; padding-right: 16px; }
.footnote { font-size: 13.5px; color: var(--muted); margin: 8px 0 0; }

/* ---------- 홈 ---------- */
.hero { background: var(--paper); border-bottom: 1px solid var(--rule); }
.hero .wrap { padding-top: 56px; padding-bottom: 56px; }
.hero-grid { display: grid; grid-template-columns: minmax(0, 1fr) 280px; gap: 64px; align-items: end; }
.hero .eyebrow { color: var(--muted); font-size: 15px; margin: 0 0 16px; font-weight: 500; }
.hero h1 { font-size: clamp(30px, 4.6vw, 46px); max-width: 13em; margin-bottom: 22px; line-height: 1.35; }
.hero-pro { font-size: clamp(18px, 2.2vw, 21px); color: var(--ink); margin: 0 0 12px; max-width: 32em; }
.hero-pro strong { color: var(--navy); font-weight: 700; box-shadow: inset 0 -0.42em 0 var(--gold-soft); }
.hero .lead { color: var(--muted); font-size: 17px; max-width: 34em; margin-bottom: 28px; }
.hero-facts { display: grid; grid-template-columns: repeat(3, auto); justify-content: start; gap: 0 36px; margin: 36px 0 0; padding-top: 18px; border-top: 1px solid var(--rule); }
.hero-facts div { margin: 0; }
.hero-facts dt { font-size: 13px; color: var(--muted); }
.hero-facts dd { margin: 2px 0 0; font-size: 16.5px; font-weight: 700; color: var(--navy); }
.tags-label { font-size: 14px; color: var(--muted); font-weight: 600; margin: 0 0 6px; }
.hero-photo { margin: 0; }
.hero-photo img { display: block; width: 100%; aspect-ratio: 4 / 5; object-fit: cover; object-position: center 20%; border-radius: 2px; }
.hero-photo figcaption { font-size: 14px; color: var(--muted); margin-top: 10px; }
.hero-photo figcaption b { color: var(--navy); font-size: 16px; margin-right: 6px; }
@media (max-width: 860px) {
  .hero .wrap { padding-top: 36px; padding-bottom: 40px; }
  .hero-grid { grid-template-columns: 1fr; gap: 24px; }
  .hero-photo { order: -1; display: flex; gap: 14px; align-items: center; }
  .hero-photo img { width: 72px; aspect-ratio: 1; border-radius: 50%; }
  .hero-photo figcaption { margin: 0; }
  .hero-facts { grid-template-columns: 1fr; gap: 8px; }
  .hero-facts div { display: flex; gap: 12px; align-items: baseline; }
  .hero-facts dt { width: 4.5em; flex: none; }
  .hero-facts dd { font-size: 16.5px; }
}
.photo { display: block; width: 100%; aspect-ratio: 3 / 4; object-fit: cover; border-radius: 12px; }
.btns { display: flex; flex-wrap: wrap; gap: 12px; }
.btn { display: inline-block; padding: 13px 22px; border-radius: 3px; text-decoration: none; font-weight: 600; font-size: 16px; }
.btn-gold { background: var(--gold); color: #fff; }
.btn-gold:hover { background: #9c7a48; color: #fff; }
.btn-line { border: 1px solid var(--navy); color: var(--navy); background: transparent; }
.btn-line:hover { background: var(--navy); color: #fff; }
.btn-navy { background: var(--navy); color: #fff; }
.btn-navy:hover { background: var(--navy-2); color: #fff; }
.btn-ghost { border: 1px solid var(--rule-strong); color: var(--navy); background: #fff; }

.home-intro { padding-top: 56px; }
.home-intro > * { max-width: var(--text); }
.section { padding-top: 8px; padding-bottom: 8px; }
.section > h2 { margin-top: 72px; }
.section-lead { color: var(--muted); max-width: 40em; }

.areas { margin-top: 8px; border-top: 2px solid var(--navy); }
.area { display: grid; grid-template-columns: 15em minmax(0, 1fr); gap: 8px 40px; padding: 26px 0 24px; border-bottom: 1px solid var(--rule); }
.area h3 { margin: 0 0 6px; font-family: var(--serif); font-size: 22px; font-weight: 700; }
.area h3 a { text-decoration: none; }
.area p { color: var(--muted); font-size: 15px; margin: 0; }
.area ul { list-style: none; margin: 0; padding: 0; }
.area li a { display: block; padding: 6px 0; font-size: 16px; text-decoration: none; }
.area li a:hover { text-decoration: underline; color: var(--navy); }
.area li a::after { content: " →"; color: var(--gold); }
@media (max-width: 760px) { .area { grid-template-columns: 1fr; } }
.base-service { margin-top: 28px; padding: 18px 0; border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); font-size: 15.5px; color: var(--muted); }

.two-col { display: grid; grid-template-columns: 1.1fr 1fr; gap: 56px; align-items: start; }
.quote { font-size: 16.5px; line-height: 1.9; color: var(--ink); margin: 0 0 18px; }
.columns-list { list-style: none; margin: 0; padding: 0; }
.columns-list li { border-bottom: 1px solid var(--rule); padding: 18px 0; }
.columns-list a { text-decoration: none; font-size: 17px; font-weight: 600; color: var(--navy); }
.columns-list a:hover .col-title { text-decoration: underline; text-underline-offset: 3px; }
.columns-list .col-meta { margin: 4px 0 0; font-size: 13.5px; color: var(--muted); font-variant-numeric: tabular-nums; }
.columns-list .col-sum { margin: 8px 0 0; font-size: 15px; color: var(--ink); line-height: 1.75; }

@media (max-width: 760px) {
  body { font-size: 16.5px; }
  .two-col { grid-template-columns: 1fr; gap: 0; }
  .hero .wrap { padding-top: 52px; padding-bottom: 52px; }
  .ledger-kv tbody th { width: 7em; }
}

/* ---------- 대표 세무사 ---------- */
.profile { display: grid; grid-template-columns: 200px 1fr; gap: 36px; align-items: start; margin-bottom: 8px; }
.photo-slot {
  aspect-ratio: 3 / 4; border-radius: 12px; background: #eeebe4; border: 1px dashed var(--rule-strong);
  display: flex; flex-direction: column; gap: 8px; align-items: center; justify-content: center; text-align: center; font-size: 13px; color: var(--muted); padding: 12px;
}
.profile .name { font-size: 15px; color: var(--muted); margin-bottom: 4px; }
@media (max-width: 600px) { .profile { grid-template-columns: 1fr; } .photo-slot { max-width: 180px; } }
.tags { display: flex; flex-wrap: wrap; gap: 0; list-style: none; padding: 0; margin: 0 0 8px; }
.tags li { font-size: 16px; font-weight: 600; color: var(--navy); }
.tags li + li::before { content: "·"; margin: 0 8px; color: var(--gold); font-weight: 400; }

/* ---------- 오시는 길 ---------- */
.addr-big { font-size: 21px; font-weight: 600; color: var(--navy); margin: 4px 0 18px; }
.tel-big { font-size: 26px; font-weight: 700; color: var(--navy); text-decoration: none; letter-spacing: .01em; }
.steps { list-style: none; counter-reset: s; padding: 0; margin: 0; }
.steps li { counter-increment: s; position: relative; padding: 14px 0 14px 44px; border-bottom: 1px solid var(--rule); }
.steps li::before { content: counter(s) "."; position: absolute; left: 0; top: 13px; font-family: var(--serif); font-weight: 700; color: var(--navy); font-size: 18px; }

/* 대표 확인이 필요한 자리 (공개 전 모두 채워야 함) */
.todo { display: inline-block; font-size: 14px; color: #8a5a00; background: #fff4dc; border: 1px dashed #d9a441; border-radius: 6px; padding: 2px 8px; }
.draft-note { color: var(--muted); }

/* ---------- 상담 안내 · 바닥글 ---------- */
.consult { margin-top: 72px; background: #fff; border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); }
.consult .wrap { padding-top: 44px; padding-bottom: 44px; }
.consult .wrap > * { max-width: var(--text); }
.consult h2 { margin-top: 0; }
.consult-links { list-style: none; margin: 18px 0 0; padding: 0; }
.consult-links li { display: flex; gap: 16px; padding: 10px 0; border-top: 1px solid var(--rule); font-size: 16px; }
.consult-links .k { width: 7.5em; flex: none; color: var(--muted); font-size: 14.5px; padding-top: 1px; }

.site-footer { background: var(--navy); color: #c3c9d6; font-size: 14.5px; margin-top: 0; }
.site-footer a { color: #fff; }
.site-footer a:hover { color: var(--gold); }
.foot { display: grid; grid-template-columns: 2fr 1fr 1fr; gap: 32px; padding-top: 48px; padding-bottom: 32px; }
.foot p { margin: 0 0 6px; }
.foot-name { color: #fff; font-size: 17px; font-weight: 650; margin-bottom: 10px !important; }
.foot-h { color: #fff; font-size: 14px; font-weight: 600; margin-bottom: 10px !important; }
.foot-links, .channels { list-style: none; margin: 0; padding: 0; }
.foot-links li, .channels li { margin-bottom: 6px; }
.foot-copy { border-top: 1px solid rgba(255,255,255,.12); padding-top: 18px; padding-bottom: 28px; font-size: 13px; color: #97a0b3; }
.foot-copy p { margin: 0 0 4px; }
@media (max-width: 760px) { .foot { grid-template-columns: 1fr; gap: 20px; } }

/* ---------- 로고·약도 ---------- */
.brand-logo { display: block; height: 40px; width: auto; }
.foot-logo { display: block; height: 34px; width: auto; }
.map-fig { margin: 24px 0 0; max-width: 480px; }
.map-fig img { display: block; width: 100%; border-radius: 10px; }
.map-fig figcaption { font-size: 13.5px; color: var(--muted); margin-top: 8px; }
@media (max-width: 1020px) { .brand-logo { height: 34px; } }

/* ---------- 업무 페이지 본문 (7장 공통 템플릿) ---------- */
.article h2 { padding-top: 8px; }
.article ul, .article ol { padding-left: 1.3em; margin: 0 0 16px; }
.article li { margin-bottom: 6px; }
.article strong { color: var(--navy); font-weight: 650; }
.article .ledger { margin-bottom: 4px; }
.article .ledger td.amt, .article .ledger th.amt { text-align: right; white-space: nowrap; font-variant-numeric: tabular-nums; padding-left: 16px; }
.article .ledger tr.total td { font-weight: 650; color: var(--navy); border-top: 1px solid var(--navy); }
.toc { margin: 0 0 8px; padding: 18px 0; border-top: 1px solid var(--rule); border-bottom: 1px solid var(--rule); font-size: 15px; }
.toc p { font-size: 14px; color: var(--navy); font-weight: 700; margin: 0 0 8px; }
.toc ol { margin: 0; padding-left: 1.3em; columns: 2; column-gap: 32px; }
.toc a { text-decoration: none; }
@media (max-width: 600px) { .toc ol { columns: 1; } }

/* 근거 법령 — 장부식 목록 */
.laws { list-style: none; padding: 0 !important; margin: 0; border-top: 1px solid var(--rule-strong); }
.laws li { display: grid; grid-template-columns: 15em 1fr; gap: 16px; padding: 11px 0; border-bottom: 1px solid var(--rule); font-size: 15px; margin: 0 !important; }
.laws .ref { color: var(--navy); font-weight: 600; }
@media (max-width: 600px) { .laws li { grid-template-columns: 1fr; gap: 2px; } }

/* 실무 의견 — 의견서 인용처럼 (왼쪽 색선 대신 위아래 괘선 + 머리말) */
.opinion { margin: 8px 0 0; padding: 24px 28px; background: #fff; border: 1px solid var(--rule); border-radius: 4px; }
.opinion .head { display: flex; justify-content: space-between; gap: 12px; font-size: 13px; color: var(--muted); border-bottom: 1px solid var(--rule); padding-bottom: 10px; margin-bottom: 16px; }
.opinion .head b { color: var(--navy); font-size: 14px; font-weight: 700; }
.opinion p { font-size: 16px; line-height: 1.9; }
.opinion p:last-child { margin-bottom: 0; }

/* 자주 묻는 질문 */
.faq-item { border-bottom: 1px solid var(--rule); padding: 18px 0 6px; }
.faq-item h3 { margin: 0 0 8px; font-size: 17.5px; }
.faq-item h3::before { content: "Q. "; color: var(--gold); }
.faq-a p { font-size: 16px; }

.related { list-style: none; padding: 0 !important; margin: 0; }
.related li { border-bottom: 1px dotted var(--rule-strong); margin: 0 !important; }
.related a { display: block; padding: 10px 0; text-decoration: none; }
.related a::after { content: " →"; color: var(--gold); }
.calc-note { font-size: 13.5px; color: var(--muted); }
.eyebrow-dark { color: var(--muted); font-size: 14.5px; font-weight: 500; margin: 0 0 12px; }
.ledger td.nowrap { white-space: nowrap; padding-right: 20px; color: var(--navy); font-weight: 500; }
@media (max-width: 600px) { .ledger td.nowrap { white-space: normal; } }
@media (max-width: 600px) {
  .ledger { font-size: 14px; }
  .ledger .num, .article .ledger td.amt, .article .ledger th.amt { white-space: normal; padding-left: 8px; }
  .ledger thead th { font-size: 12px; }
}

/* ---------- 표 줄 간격 정리 ---------- */
.ledger td, .ledger tbody th { line-height: 1.6; padding-top: 12px; padding-bottom: 12px; }
.article .ledger td + td { padding-left: 16px; }

/* 휴대폰: 글이 많은 표는 한 행씩 세로 카드로 (금액 계산표는 표 그대로) */
@media (max-width: 600px) {
  .article .ledger:not(:has(.amt, td.num + td.num)) thead { display: none; }
  .article .ledger:not(:has(.amt, td.num + td.num)),
  .article .ledger:not(:has(.amt, td.num + td.num)) tbody,
  .article .ledger:not(:has(.amt, td.num + td.num)) tr,
  .article .ledger:not(:has(.amt, td.num + td.num)) td { display: block; width: 100%; }
  .article .ledger:not(:has(.amt, td.num + td.num)) tr { padding: 14px 0; border-bottom: 1px solid var(--rule); }
  .article .ledger:not(:has(.amt, td.num + td.num)) tbody tr:first-child { border-top: 1px solid var(--rule-strong); }
  .article .ledger:not(:has(.amt, td.num + td.num)) td { border: 0; padding: 2px 0; text-align: left; white-space: normal; color: var(--ink); }
  .article .ledger:not(:has(.amt, td.num + td.num)) td:first-child { font-weight: 650; color: var(--navy); padding-bottom: 6px; }
  .article .ledger:not(:has(.amt, td.num + td.num)) td:not(:first-child)::before {
    content: attr(data-label); display: inline-block; min-width: 5.5em; margin-right: 8px;
    font-size: 12.5px; color: var(--muted);
  }
  .article .ledger:not(:has(.amt, td.num + td.num)) td.num { color: var(--ink); }
}

/* PC 넓은 화면: 목차를 오른쪽에 고정 */
@media (min-width: 1100px) {
  .article { display: grid; grid-template-columns: minmax(0, var(--text)) 240px; column-gap: 72px; align-items: start; }
  .article > * { grid-column: 1; }
  .article > .toc {
    grid-column: 2; grid-row: 1 / span 400; position: sticky; top: 100px;
    border: 0; border-left: 1px solid var(--rule); padding: 4px 0 4px 20px; margin-top: 8px; max-width: none;
  }
  .article > .toc ol { columns: 1; padding-left: 1.2em; }
  .article > .toc li { margin-bottom: 4px; font-size: 14.5px; }
  .article > .toc .toc-call { margin-top: 20px; padding-top: 16px; border-top: 1px solid var(--rule); font-size: 14px; color: var(--muted); }
  .article > .toc .toc-call a { display: block; font-size: 18px; font-weight: 700; color: var(--navy); text-decoration: none; margin-top: 4px; }
}
.toc .toc-call { display: none; }
@media (min-width: 1100px) { .article > .toc .toc-call { display: block; } }
@media (max-width: 600px) {
  .article .ledger:not(:has(.amt, td.num + td.num)) td:not(:first-child) { display: grid; grid-template-columns: 4.8em 1fr; gap: 10px; }
  .article .ledger:not(:has(.amt, td.num + td.num)) td:not(:first-child)::before { min-width: 0; margin: 0; padding-top: 2px; }
}

/* ---------- 디자인 손질 (2026-10-02): 핵심 숫자 · 일정 · 비교 ---------- */
/* 핵심 숫자: 결론 요약 바로 아래, 숫자 3~4개 (<dl class="keyfacts"><div><dt>설명</dt><dd>숫자</dd></div>…) */
.keyfacts { display: grid; grid-template-columns: repeat(auto-fit, minmax(150px, 1fr)); margin: 0 0 24px; border-bottom: 1px solid var(--rule); }
.keyfacts div { display: flex; flex-direction: column-reverse; justify-content: flex-end; padding: 6px 18px 18px 0; }
.keyfacts div + div { padding-left: 18px; border-left: 1px solid var(--rule); }
.keyfacts dt { font-size: 13.5px; color: var(--muted); line-height: 1.5; }
.keyfacts dd { margin: 0 0 4px; font-family: var(--serif); font-size: 30px; font-weight: 700; color: var(--navy); line-height: 1.2; font-variant-numeric: tabular-nums; white-space: nowrap; }
.keyfacts dd small { font-size: 16px; font-weight: 600; margin-left: 2px; }
@media (max-width: 600px) {
  .keyfacts { grid-template-columns: 1fr 1fr; }
  .keyfacts div, .keyfacts div + div { padding: 12px 12px 12px 0; border-left: 0; border-top: 1px solid var(--rule); }
  .keyfacts div:nth-child(even) { padding-left: 14px; border-left: 1px solid var(--rule); }
  .keyfacts dd { font-size: 24px; }
}

/* 일정 타임라인 (<ol class="timeline"><li><span class="when">시기</span><div class="what">할 일</div></li>…) */
.timeline { list-style: none; padding: 0 !important; margin: 12px 0 8px; }
.timeline li { display: grid; grid-template-columns: 9.5em minmax(0, 1fr); gap: 0; padding: 0 0 22px; margin: 0 !important; position: relative; }
.timeline li::before { content: ""; position: absolute; left: 9.5em; top: 12px; bottom: -6px; width: 1px; background: var(--rule-strong); }
.timeline li:last-child::before { display: none; }
.timeline .when { font-weight: 700; color: var(--navy); font-size: 15.5px; text-align: right; padding-right: 22px; line-height: 1.6; }
.timeline .when small { display: block; font-weight: 500; color: var(--muted); font-size: 13px; }
.timeline .what { position: relative; padding-left: 22px; font-size: 16px; }
.timeline .what::before { content: ""; position: absolute; left: -5px; top: 8px; width: 11px; height: 11px; border-radius: 50%; background: var(--paper); border: 2px solid var(--gold); box-sizing: border-box; }
.timeline li.is-key .what::before { background: var(--gold); }
.timeline .what p { margin: 0; }
@media (max-width: 600px) {
  .timeline li { grid-template-columns: 1fr; padding-left: 22px; }
  .timeline li::before { left: 5px; }
  .timeline .when { text-align: left; padding: 0; }
  .timeline .what { padding-left: 0; position: static; }
  .timeline .what::before { left: 0; top: 7px; }
}

/* 비교 카드 (예: 증여 vs 상속 합계) */
.compare { display: grid; grid-template-columns: 1fr 1fr; margin: 16px 0 8px; border: 1px solid var(--rule-strong); background: #fff; }
.compare > div { padding: 20px 22px; }
.compare > div + div { border-left: 1px solid var(--rule-strong); }
.compare h4 { margin: 0 0 4px; font-size: 15px; color: var(--muted); font-weight: 600; }
.compare .big { font-family: var(--serif); font-size: 30px; font-weight: 700; color: var(--navy); line-height: 1.25; margin: 0 0 8px; font-variant-numeric: tabular-nums; }
.compare .big small { font-size: 16px; }
.compare p { font-size: 14.5px; color: var(--muted); margin: 0; }
.compare .win { background: #f7f2e8; }
@media (max-width: 600px) {
  .compare { grid-template-columns: 1fr; }
  .compare > div + div { border-left: 0; border-top: 1px solid var(--rule-strong); }
  .compare .big { font-size: 26px; }
}

/* ---------- 배경을 지운 프로필 사진 (2026-10-02) ---------- */
.cutout { position: relative; isolation: isolate; }
.cutout::before { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 72%; background: var(--gold-soft); z-index: -1; }
.cutout img { display: block; width: 92%; height: auto; margin: 0 auto; }
.hero-photo .cutout { margin-bottom: 0; }
.hero-photo img { aspect-ratio: auto; object-fit: initial; border-radius: 0; }
.profile .cutout::before { height: 66%; }
.hero-photo .avatar { display: none; }
@media (max-width: 860px) {
  .hero-photo .cutout { display: none; }
  .hero-photo .avatar { display: block; width: 76px; height: 76px; border-radius: 50%; flex: none; aspect-ratio: 1; }
}
@media (max-width: 600px) { .profile .cutout { max-width: 220px; } }

/* ---------- 이야기 단락 · 기장 거래처 묶음 ---------- */
.story { max-width: var(--text); }
.story-lead { font-family: var(--serif); font-size: clamp(21px, 2.6vw, 25px); font-weight: 700; color: var(--navy); line-height: 1.5; margin-bottom: 18px; }
.story p:not(.story-lead) { font-size: 17px; line-height: 1.95; }
.base-service { margin-top: 32px; padding: 22px 0 18px; border-top: 1px solid var(--rule-strong); border-bottom: 1px solid var(--rule); color: var(--ink); font-size: 16px; }
.base-service h3 { margin: 0 0 6px; font-size: 18px; }
.base-service p { color: var(--muted); font-size: 15.5px; margin-bottom: 8px; }
.base-service ul { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 4px 28px; }
.base-service li a { text-decoration: none; }
.base-service li a::after { content: " →"; color: var(--gold); }

/* 홈 상단 핵심 문구 (2026-10-02) */
.hero h1 { font-size: clamp(22px, 2.6vw, 28px); font-weight: 700; color: var(--muted); margin-bottom: 18px; max-width: none; }
.hero-quote { font-family: var(--serif); font-size: clamp(32px, 5vw, 52px); font-weight: 700; color: var(--navy); line-height: 1.32; letter-spacing: -0.025em; margin: 0 0 22px; }
.hero-quote em { font-style: normal; color: var(--navy); background: linear-gradient(transparent 62%, var(--gold-soft) 62%); padding: 0 2px; }
.hero .lead { color: var(--ink); font-size: 18px; max-width: 30em; margin-bottom: 14px; }
.hero-pro { font-size: 16.5px; color: var(--muted); margin-bottom: 28px; }
.hero-pro strong { box-shadow: none; color: var(--navy); }

/* 휴대폰: 소개 버튼 아래 간격, 긴 단어 줄바꿈 (2026-10-02) */
p, li, .quote { text-wrap: pretty; }
@media (max-width: 760px) {
  .two-col > div + div { margin-top: 44px; }
  .quote { font-size: 16px; line-height: 1.85; }
}
.hero-quote em { white-space: nowrap; }
.hero-quote { text-wrap: balance; }

/* 오시는 길 구글 지도 (2026-10-02) */
.map-fig { max-width: var(--text); }
.map-fig iframe { display: block; width: 100%; aspect-ratio: 4 / 3; height: auto; border: 1px solid var(--rule-strong); border-radius: 4px; background: #eeebe4; }
@media (min-width: 761px) { .map-fig iframe { aspect-ratio: 16 / 10; } }