/* ==========================================================================
   가인세무회계 — 무채색(블랙 & 화이트) 디자인 시스템
   ========================================================================== */
:root {
  --black: #0a0a0a;
  --ink: #1a1a1a;
  --gray-700: #4a4a4a;
  --gray-500: #8a8a8a;
  --gray-300: #d4d4d4;
  --gray-100: #f2f2f2;
  --white: #ffffff;

  --font: 'Pretendard Variable', Pretendard, -apple-system, BlinkMacSystemFont, 'Apple SD Gothic Neo', 'Malgun Gothic', sans-serif;
  --container: 1200px;
  --gutter: clamp(16px, 4vw, 40px);
  --header-h: 72px;
  --radius: 2px;
  --ease: cubic-bezier(.2, .7, .2, 1);
}

*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; -webkit-text-size-adjust: 100%; overflow-x: clip; }
body {
  margin: 0;
  font-family: var(--font);
  color: var(--ink);
  background: var(--white);
  font-size: 17px;
  line-height: 1.7;
  letter-spacing: -0.01em;
  word-break: keep-all;
  overflow-x: hidden;
  -webkit-font-smoothing: antialiased;
}
img, video { max-width: 100%; display: block; }
a { color: inherit; text-decoration: none; }
button { font: inherit; color: inherit; cursor: pointer; }
h1, h2, h3, h4 { margin: 0; line-height: 1.3; letter-spacing: -0.03em; font-weight: 800; }
p { margin: 0; }
ul, ol { margin: 0; padding: 0; list-style: none; }
:focus-visible { outline: 2px solid var(--black); outline-offset: 3px; }
.section--dark :focus-visible, .site-footer :focus-visible, .cta-band :focus-visible { outline-color: var(--white); }
.sr-only { position: absolute; width: 1px; height: 1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; }


.container { width: 100%; max-width: var(--container); margin: 0 auto; padding: 0 var(--gutter); }

/* ---------- 버튼 ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 10px;
  min-height: 52px; padding: 0 28px;
  border: 1.5px solid var(--black); border-radius: var(--radius);
  font-weight: 700; font-size: 16px; letter-spacing: -0.01em;
  transition: background .25s var(--ease), color .25s var(--ease), transform .25s var(--ease);
  white-space: nowrap;
}
.btn:hover { transform: translateY(-2px); }
.btn--primary { background: var(--black); color: var(--white); }
.btn--primary:hover { background: var(--white); color: var(--black); }
.btn--ghost { background: transparent; color: var(--black); }
.btn--ghost:hover { background: var(--black); color: var(--white); }
.btn--invert { background: var(--white); color: var(--black); border-color: var(--white); }
.btn--invert:hover { background: transparent; color: var(--white); }
.btn--line-white { background: transparent; color: var(--white); border-color: var(--white); }
.btn--line-white:hover { background: var(--white); color: var(--black); }
.btn--sm { min-height: 42px; padding: 0 18px; font-size: 15px; }
.btn .arrow { transition: transform .25s var(--ease); }
.btn:hover .arrow { transform: translateX(4px); }

/* ---------- 헤더 ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50;
  height: var(--header-h);
  background: rgba(255, 255, 255, .96);
  backdrop-filter: blur(8px);
  border-bottom: 1px solid var(--gray-300);
}
.site-header .container { height: 100%; display: flex; align-items: center; gap: 32px; }
.brand { display: flex; align-items: center; flex-shrink: 0; }
.brand img { height: 36px; width: auto; }
.nav { margin-left: auto; }
.nav ul { display: flex; gap: 36px; }
.nav a { font-weight: 600; font-size: 16px; position: relative; padding: 6px 0; }
.nav a::after {
  content: ''; position: absolute; left: 0; right: 0; bottom: 0; height: 2px;
  background: var(--black); transform: scaleX(0); transform-origin: left; transition: transform .3s var(--ease);
}
.nav a:hover::after, .nav a[aria-current='page']::after { transform: scaleX(1); }
.nav-toggle { display: none; margin-left: auto; width: 44px; height: 44px; border: 0; background: none; position: relative; }
.nav-toggle span, .nav-toggle span::before, .nav-toggle span::after {
  position: absolute; left: 11px; width: 22px; height: 2px; background: var(--black); content: ''; transition: transform .3s var(--ease), opacity .2s;
}
.nav-toggle span { top: 21px; }
.nav-toggle span::before { left: 0; top: -7px; }
.nav-toggle span::after { left: 0; top: 7px; }
.nav-open .nav-toggle span { background: transparent; }
.nav-open .nav-toggle span::before { transform: translateY(7px) rotate(45deg); }
.nav-open .nav-toggle span::after { transform: translateY(-7px) rotate(-45deg); }

/* ---------- 공통 섹션 ---------- */
.section { padding: clamp(72px, 10vw, 128px) 0; }
.section--tight { padding: clamp(56px, 7vw, 88px) 0; }
.section--gray { background: var(--gray-100); }
.section--dark { background: var(--black); color: var(--white); }
.section--line { border-top: 1px solid var(--gray-300); }
.eyebrow {
  display: inline-flex; align-items: center; gap: 12px;
  font-size: 13px; font-weight: 700; letter-spacing: .18em; text-transform: uppercase; color: var(--gray-700);
  margin-bottom: 20px;
}
.eyebrow::before { content: ''; width: 28px; height: 1.5px; background: currentColor; }
.section--dark .eyebrow { color: var(--gray-300); }
.section-title { font-size: clamp(30px, 4.4vw, 52px); }
.section-lead { margin-top: 20px; font-size: clamp(17px, 1.6vw, 19px); color: var(--gray-700); max-width: 680px; }
.section--dark .section-lead { color: var(--gray-300); }
.section-head { margin-bottom: clamp(40px, 6vw, 64px); }
.section-head--center { text-align: center; }
.section-head--center .section-lead { margin-left: auto; margin-right: auto; }
.section-head--row { display: flex; align-items: flex-end; justify-content: space-between; gap: 24px; flex-wrap: wrap; }

/* 페이지 상단 타이틀 (서브 페이지) */
.page-hero { padding: clamp(64px, 9vw, 112px) 0 clamp(48px, 6vw, 72px); border-bottom: 1px solid var(--gray-300); }
.page-hero h1 { font-size: clamp(36px, 6vw, 72px); letter-spacing: -0.04em; }
.page-hero p { margin-top: 20px; font-size: clamp(17px, 1.8vw, 20px); color: var(--gray-700); max-width: 720px; }
.page-hero .hero-actions { margin-top: 32px; }

/* ---------- 메인 히어로 ---------- */
.hero { padding: clamp(48px, 7vw, 96px) 0 clamp(64px, 8vw, 112px); }
.hero .container { display: grid; grid-template-columns: 1.15fr .85fr; gap: clamp(32px, 6vw, 88px); align-items: center; }
.hero-badge {
  display: inline-flex; gap: 10px; align-items: center;
  padding: 8px 14px; border: 1px solid var(--black); border-radius: 999px;
  font-size: 14px; font-weight: 600; margin-bottom: 28px;
}
.hero-badge i { width: 6px; height: 6px; background: var(--black); border-radius: 50%; }
.hero h1 { font-size: clamp(38px, 6.2vw, 80px); letter-spacing: -0.045em; line-height: 1.15; }
.hero h1 em { font-style: normal; position: relative; white-space: nowrap; }
.hero h1 em::after { content: ''; position: absolute; left: 0; right: 0; bottom: .08em; height: .14em; background: var(--black); }
.hero-sub { margin-top: 28px; font-size: clamp(17px, 1.7vw, 20px); color: var(--gray-700); max-width: 560px; }
.hero-actions { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 40px; }
.hero-proof { display: flex; gap: 28px; flex-wrap: wrap; margin-top: 40px; padding-top: 28px; border-top: 1px solid var(--gray-300); font-size: 15px; color: var(--gray-700); }
.hero-proof strong { color: var(--black); font-weight: 800; }
.hero-media { position: relative; justify-self: end; width: min(100%, 400px); }
.hero-media .frame { position: relative; aspect-ratio: 9 / 16; background: var(--black); overflow: hidden; }
.hero-media video, .hero-media img { width: 100%; height: 100%; object-fit: cover; }
.hero-media figcaption {
  position: absolute; left: -28px; bottom: 32px;
  background: var(--black); color: var(--white); padding: 16px 20px; font-size: 14px; line-height: 1.5;
}
.hero-media figcaption strong { display: block; font-size: 17px; }

/* ---------- 숫자 띠 ---------- */
.stats { background: var(--black); color: var(--white); }
.stats .container:first-child { display: grid; grid-template-columns: repeat(4, 1fr); }
.stat { padding: 40px 24px; border-left: 1px solid #2a2a2a; }
.stat:first-child { border-left: 0; padding-left: 0; }
.stat b { display: block; font-size: clamp(34px, 4.4vw, 54px); font-weight: 800; letter-spacing: -0.04em; line-height: 1.1; }
.stat span { display: block; margin-top: 8px; font-size: 15px; color: var(--gray-300); }
.stats-note { padding: 0 0 20px; font-size: 12px; color: var(--gray-500); }

/* ---------- 서비스 카드 ---------- */
.service-grid { display: grid; grid-template-columns: repeat(2, 1fr); gap: 24px; }
.service-card {
  position: relative; display: flex; flex-direction: column;
  border: 1.5px solid var(--black); padding: clamp(28px, 4vw, 48px);
  transition: background .35s var(--ease), color .35s var(--ease);
}
.service-card:hover { background: var(--black); color: var(--white); }
.service-card .num { font-size: 14px; font-weight: 700; letter-spacing: .16em; }
.service-card h3 { margin-top: 18px; font-size: clamp(26px, 3vw, 36px); }
.service-card p { margin-top: 16px; color: var(--gray-700); transition: color .35s var(--ease); }
.service-card:hover p, .service-card:hover li { color: var(--gray-300); }
.service-card ul { margin-top: 24px; display: grid; gap: 10px; }
.service-card li { position: relative; padding-left: 22px; font-size: 16px; transition: color .35s var(--ease); }
.service-card li::before { content: ''; position: absolute; left: 0; top: .72em; width: 10px; height: 1.5px; background: currentColor; }
.service-card .card-link { margin-top: auto; padding-top: 32px; font-weight: 700; display: inline-flex; gap: 8px; }

/* ---------- 이미지 + 텍스트 분할 ---------- */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: clamp(32px, 6vw, 88px); align-items: center; }
.split--reverse .split-media { order: 2; }
.split-media { position: relative; }
.split-media img { width: 100%; height: 100%; object-fit: cover; aspect-ratio: 4 / 5; }
.split-media--wide img { aspect-ratio: 4 / 3; }
.split-text h2 { font-size: clamp(28px, 3.6vw, 44px); }
.split-text p { margin-top: 20px; color: var(--gray-700); }
.section--dark .split-text p { color: var(--gray-300); }
.check-list { margin-top: 28px; display: grid; gap: 14px; }
.check-list li { display: flex; gap: 14px; align-items: flex-start; }
.check-list li::before {
  content: ''; flex-shrink: 0; width: 22px; height: 22px; margin-top: 3px;
  background: var(--black) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='white' stroke-width='3'%3E%3Cpath d='M5 12l5 5 9-10'/%3E%3C/svg%3E") center / 14px no-repeat;
}
.section--dark .check-list li::before {
  background: var(--white) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='3'%3E%3Cpath d='M5 12l5 5 9-10'/%3E%3C/svg%3E") center / 14px no-repeat;
}

/* ---------- 원칙 / 강점 ---------- */
.principles { display: grid; grid-template-columns: repeat(3, 1fr); border-top: 1.5px solid var(--black); }
.principle { padding: 36px 32px 8px 0; }
.principle + .principle { padding-left: 32px; border-left: 1px solid var(--gray-300); }
.section--dark .principles { border-top-color: var(--white); }
.section--dark .principle + .principle { border-left-color: #333; }
.principle .num { font-size: 13px; font-weight: 700; letter-spacing: .16em; color: var(--gray-500); }
.principle h3 { margin-top: 14px; font-size: 22px; }
.principle p { margin-top: 12px; color: var(--gray-700); font-size: 16px; }
.section--dark .principle p { color: var(--gray-300); }

/* ---------- 성공 사례 카드 (Before → After) ---------- */
.case-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }
.case-card { display: flex; flex-direction: column; border: 1px solid var(--gray-300); background: var(--white); color: var(--ink); transition: border-color .3s, transform .3s var(--ease); }
.case-card:hover { border-color: var(--black); transform: translateY(-4px); }
.case-card__head { padding: 28px 28px 0; }
.case-card__tag { display: inline-block; font-size: 13px; font-weight: 700; padding: 4px 10px; border: 1px solid var(--black); }
.case-card h3 { margin-top: 16px; font-size: 20px; line-height: 1.45; }
.case-card__result { margin: 24px 28px 0; padding: 20px 0; border-top: 1px solid var(--gray-300); border-bottom: 1px solid var(--gray-300); display: grid; grid-template-columns: 1fr auto 1fr; align-items: center; gap: 8px; text-align: center; }
.case-card__result small { display: block; font-size: 12px; color: var(--gray-500); font-weight: 600; letter-spacing: .06em; }
.case-card__result s { font-size: 18px; color: var(--gray-500); font-weight: 700; }
.case-card__result b { font-size: 22px; font-weight: 800; letter-spacing: -0.03em; }
.case-card__result .to { font-size: 18px; color: var(--gray-500); }
.case-card p { padding: 20px 28px 0; font-size: 15px; color: var(--gray-700); }
.case-card .card-link { margin-top: auto; padding: 24px 28px 28px; font-weight: 700; font-size: 15px; }
.case-card .card-link:hover { text-decoration: underline; text-underline-offset: 4px; }

/* ---------- 후기 / 캡처 ---------- */
.review-grid { columns: 3 300px; column-gap: 20px; }
.shot {
  break-inside: avoid; margin: 0 0 20px; background: var(--white); border: 1px solid var(--gray-300);
  padding: 12px; cursor: zoom-in; transition: border-color .25s;
}
.shot:hover { border-color: var(--black); }
.shot img { width: 100%; height: auto; }
.shot figcaption { padding: 12px 4px 2px; font-size: 14px; color: var(--gray-700); }
.shot figcaption b { color: var(--black); }
.section--dark .shot { border-color: #2a2a2a; }
.shot-row { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; align-items: start; }
.shot-row .shot { margin: 0; }
.shot-row .shot img { max-height: 620px; object-fit: cover; object-position: top; }

.marquee { overflow: hidden; mask-image: linear-gradient(90deg, transparent, #000 6%, #000 94%, transparent); }
.marquee__track { display: flex; gap: 20px; width: max-content; animation: marquee 60s linear infinite; }
.marquee:hover .marquee__track { animation-play-state: paused; }
.marquee .shot { width: 520px; margin: 0; flex-shrink: 0; }
@keyframes marquee { to { transform: translateX(-50%); } }

.rating { display: flex; align-items: center; gap: 16px; flex-wrap: wrap; }
.rating .stars { font-size: 22px; letter-spacing: 4px; }
.rating b { font-size: 40px; font-weight: 800; letter-spacing: -0.04em; }

/* ---------- 타임라인 ---------- */
.timeline { border-left: 1.5px solid var(--black); margin-left: 6px; }
.timeline li { position: relative; padding: 0 0 32px 32px; }
.timeline li::before { content: ''; position: absolute; left: -7px; top: 8px; width: 12px; height: 12px; background: var(--white); border: 2px solid var(--black); border-radius: 50%; }
.timeline li.now::before { background: var(--black); }
.timeline time { display: block; font-size: 14px; font-weight: 700; letter-spacing: .08em; color: var(--gray-500); }
.timeline strong { display: block; margin-top: 4px; font-size: 19px; }
.timeline span { display: block; font-size: 15px; color: var(--gray-700); }

/* ---------- 사진 그리드 ---------- */
.photo-grid { display: grid; grid-template-columns: repeat(4, 1fr); grid-auto-rows: 220px; gap: 12px; }
.photo-grid figure { margin: 0; overflow: hidden; position: relative; background: var(--gray-100); }
.photo-grid img { width: 100%; height: 100%; object-fit: cover; transition: transform .6s var(--ease); }
.photo-grid figure:hover img { transform: scale(1.04); }
.photo-grid .big { grid-column: span 2; grid-row: span 2; }
.photo-grid .tall { grid-row: span 2; }
.photo-grid figcaption { position: absolute; left: 0; bottom: 0; padding: 8px 12px; background: var(--black); color: var(--white); font-size: 13px; font-weight: 600; }

/* ---------- 절차 ---------- */
.steps { display: grid; grid-template-columns: repeat(4, 1fr); gap: 0; counter-reset: step; }
.step { padding: 28px 24px 28px 0; border-top: 1.5px solid currentColor; counter-increment: step; }
.step + .step { padding-left: 24px; }
.step::before { content: '0' counter(step); display: block; font-size: 13px; font-weight: 700; letter-spacing: .16em; color: var(--gray-500); }
.step h4 { margin-top: 12px; font-size: 19px; }
.step p { margin-top: 8px; font-size: 15px; color: var(--gray-700); }
.section--dark .step p { color: var(--gray-300); }

/* ---------- 고민 카드 ---------- */
.pain-grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 16px; }
.pain { padding: 28px 24px; background: var(--white); border: 1px solid var(--gray-300); }
.pain q { display: block; font-size: 18px; font-weight: 700; line-height: 1.5; quotes: '“' '”'; }
.pain p { margin-top: 14px; font-size: 15px; color: var(--gray-700); }

/* ---------- 비교 표 ---------- */
.compare { width: 100%; border-collapse: collapse; font-size: 16px; }
.compare th, .compare td { padding: 18px 16px; text-align: left; border-bottom: 1px solid var(--gray-300); vertical-align: top; }
.compare thead th { border-bottom: 1.5px solid var(--black); font-size: 14px; letter-spacing: .06em; color: var(--gray-700); }
.compare tbody th { font-weight: 800; white-space: nowrap; }
.table-wrap { overflow-x: auto; -webkit-overflow-scrolling: touch; }

/* ---------- 서비스 상세 블록 ---------- */
.service-block + .service-block { margin-top: clamp(72px, 10vw, 120px); }
.service-index { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 32px; }

/* ---------- FAQ ---------- */
.faq { border-top: 1.5px solid var(--black); }
.faq details { border-bottom: 1px solid var(--gray-300); }
.faq summary { list-style: none; cursor: pointer; padding: 24px 48px 24px 0; font-size: 18px; font-weight: 700; position: relative; }
.faq summary::-webkit-details-marker { display: none; }
.faq summary::after { content: '+'; position: absolute; right: 8px; top: 50%; transform: translateY(-50%); font-size: 28px; font-weight: 300; transition: transform .3s var(--ease); }
.faq details[open] summary::after { transform: translateY(-50%) rotate(45deg); }
.faq .answer { padding: 0 0 24px; color: var(--gray-700); }

/* ---------- CTA 띠 ---------- */
.cta-band { background: var(--black); color: var(--white); padding: clamp(64px, 9vw, 112px) 0; }
.cta-band .container { display: grid; grid-template-columns: 1.3fr 1fr; gap: 40px; align-items: center; }
.cta-band h2 { font-size: clamp(30px, 4.4vw, 52px); }
.cta-band p { margin-top: 16px; color: var(--gray-300); }
.cta-band .cta-actions { display: grid; gap: 12px; }
.cta-band .cta-actions .btn { width: 100%; min-height: 60px; font-size: 17px; }
.cta-band .cta-meta { font-size: 14px; color: var(--gray-500); text-align: center; }

/* ---------- 블로그 카드 ---------- */
.blog-group + .blog-group { margin-top: 56px; }
.blog-group__title { font-size: 22px; padding-bottom: 16px; border-bottom: 1.5px solid var(--black); margin-bottom: 24px; display: flex; align-items: baseline; gap: 10px; }
.blog-group__title small { font-size: 15px; font-weight: 600; color: var(--gray-500); }
.blog-grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.blog-grid--compact { grid-template-columns: repeat(4, 1fr); }
.blog-card a { display: flex; flex-direction: column; height: 100%; padding: 24px; border: 1px solid var(--gray-300); background: var(--white); transition: border-color .25s, background .3s var(--ease), color .3s var(--ease); }
.blog-card a:hover { border-color: var(--black); }
.blog-card--case a { border-color: var(--black); }
.blog-card--case a:hover { background: var(--black); color: var(--white); }
.blog-card__meta { display: flex; justify-content: space-between; gap: 8px; font-size: 13px; font-weight: 600; color: var(--gray-500); }
.blog-card__title { margin-top: 14px; font-size: 18px; line-height: 1.45; }
.blog-grid--compact .blog-card__title { font-size: 16px; }
.blog-card__summary { margin-top: 12px; font-size: 14px; color: var(--gray-700); display: -webkit-box; -webkit-line-clamp: 3; -webkit-box-orient: vertical; overflow: hidden; }
.blog-grid--compact .blog-card__summary { -webkit-line-clamp: 2; }
.blog-card--case a:hover .blog-card__summary, .blog-card--case a:hover .blog-card__meta { color: var(--gray-300); }
.blog-card__more { margin-top: auto; padding-top: 20px; font-size: 14px; font-weight: 700; }
.blog-foot { margin-top: 40px; display: flex; justify-content: center; }

/* ---------- 상담 신청 ---------- */
.contact-grid { display: grid; grid-template-columns: .9fr 1.1fr; gap: clamp(32px, 6vw, 80px); align-items: start; }
.channel-list { display: grid; gap: 12px; margin-top: 32px; }
.channel {
  display: flex; align-items: center; justify-content: space-between; gap: 16px;
  padding: 20px 24px; border: 1.5px solid var(--black); transition: background .25s, color .25s;
}
.channel:hover { background: var(--black); color: var(--white); }
.channel small { display: block; font-size: 13px; font-weight: 600; color: var(--gray-500); }
.channel strong { font-size: 19px; }
.channel .arrow { font-size: 22px; }
.info-list { margin-top: 32px; display: grid; gap: 14px; font-size: 16px; }
.info-list div { display: grid; grid-template-columns: 88px 1fr; gap: 12px; }
.info-list dt { font-weight: 700; }
.info-list dd { margin: 0; color: var(--gray-700); }

.form { border: 1.5px solid var(--black); padding: clamp(24px, 4vw, 48px); background: var(--white); }
.form h2 { font-size: 28px; }
.form > p { margin-top: 8px; color: var(--gray-700); font-size: 15px; }
.form-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; margin-top: 32px; }
.field { display: grid; gap: 8px; }
.field--full { grid-column: 1 / -1; }
.field label, .field legend { font-size: 15px; font-weight: 700; padding: 0; }
.field .req { margin-left: 4px; }
.field input, .field select, .field textarea {
  width: 100%; padding: 14px 16px; font: inherit; font-size: 16px; color: var(--ink);
  border: 1px solid var(--gray-300); border-radius: var(--radius); background: var(--white);
  transition: border-color .2s;
}
.field textarea { min-height: 140px; resize: vertical; }
.field input:focus, .field select:focus, .field textarea:focus { outline: none; border-color: var(--black); box-shadow: 0 0 0 1px var(--black); }
fieldset.field { border: 0; margin: 0; padding: 0; min-width: 0; }
.chips { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 8px; }
.chip { position: relative; }
.chip input { position: absolute; inset: 0; opacity: 0; pointer-events: none; }
.chip span { display: inline-block; padding: 10px 16px; border: 1px solid var(--gray-300); font-size: 15px; font-weight: 600; cursor: pointer; transition: all .2s; }
.chip input:checked + span { background: var(--black); color: var(--white); border-color: var(--black); }
.chip input:focus-visible + span { outline: 2px solid var(--black); outline-offset: 2px; }
.agree { display: flex; gap: 10px; align-items: flex-start; font-size: 14px; color: var(--gray-700); }
.agree input { width: 18px; height: 18px; margin-top: 3px; accent-color: var(--black); }
.field-error { font-size: 13px; color: var(--black); font-weight: 700; min-height: 0; }
.field-error:not(:empty)::before { content: '! '; }
.is-invalid { border-color: var(--black) !important; border-width: 2px !important; }
.hp { position: absolute; left: -9999px; }
.form .btn { width: 100%; margin-top: 28px; min-height: 60px; font-size: 17px; }
.form-result { margin-top: 20px; padding: 20px; background: var(--gray-100); border-left: 3px solid var(--black); font-size: 15px; }
.form-result[hidden] { display: none; }
.form-result strong { display: block; font-size: 17px; margin-bottom: 6px; }

/* ---------- 영상 섹션 ---------- */
.office { display: grid; grid-template-columns: 1fr 360px; gap: clamp(32px, 6vw, 88px); align-items: center; }
.office .frame { aspect-ratio: 9 / 16; background: #111; overflow: hidden; }
.office video { width: 100%; height: 100%; object-fit: cover; }

/* ---------- 푸터 ---------- */
.site-footer { background: var(--black); color: var(--gray-300); padding: 64px 0 40px; font-size: 15px; border-top: 1px solid #222; }
.footer-top { display: grid; grid-template-columns: 1.2fr 1fr 1fr; gap: 40px; padding-bottom: 40px; border-bottom: 1px solid #262626; }
.footer-top img { height: 34px; width: auto; }
.footer-top h4 { color: var(--white); font-size: 15px; margin-bottom: 14px; letter-spacing: .04em; }
.footer-top ul { display: grid; gap: 8px; }
.footer-top a:hover { color: var(--white); text-decoration: underline; text-underline-offset: 3px; }
.footer-slogan { margin-top: 20px; max-width: 320px; line-height: 1.6; }
.footer-bottom { padding-top: 24px; display: flex; justify-content: space-between; gap: 16px; flex-wrap: wrap; font-size: 13px; color: var(--gray-500); }

/* ---------- 플로팅 문의 버튼 ---------- */
.fab { position: fixed; right: 24px; bottom: 24px; z-index: 60; display: flex; flex-direction: column; align-items: flex-end; gap: 10px; }
.fab__toggle {
  display: inline-flex; align-items: center; gap: 10px; height: 60px; padding: 0 24px;
  background: var(--black); color: var(--white); border: 2px solid var(--white); border-radius: 999px;
  font-weight: 800; font-size: 16px; box-shadow: 0 10px 30px rgba(0, 0, 0, .25);
  transition: transform .25s var(--ease);
}
.fab__toggle:hover { transform: translateY(-2px); }
.fab__toggle svg { width: 22px; height: 22px; }
.fab__menu { display: grid; gap: 8px; opacity: 0; transform: translateY(10px); pointer-events: none; transition: opacity .25s, transform .25s var(--ease); }
.fab.is-open .fab__menu { opacity: 1; transform: none; pointer-events: auto; }
.fab__menu a {
  display: flex; align-items: center; justify-content: space-between; gap: 16px; min-width: 220px;
  padding: 14px 18px; background: var(--white); color: var(--black); border: 1.5px solid var(--black);
  font-weight: 700; font-size: 15px; box-shadow: 0 6px 20px rgba(0, 0, 0, .12);
}
.fab__menu a:hover { background: var(--black); color: var(--white); }
.fab__menu small { font-weight: 500; color: var(--gray-500); }

/* ---------- 라이트박스 ---------- */
.lightbox { position: fixed; inset: 0; z-index: 100; background: rgba(10, 10, 10, .92); display: flex; align-items: center; justify-content: center; padding: 24px; }
.lightbox[hidden] { display: none; }
.lightbox img { max-height: 88vh; width: auto; background: var(--white); }
.lightbox button { position: absolute; top: 16px; right: 16px; width: 48px; height: 48px; border: 1.5px solid var(--white); background: transparent; color: var(--white); font-size: 26px; }

/* ---------- 등장 효과 ---------- */

@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
  .reveal { opacity: 1; transform: none; transition: none; }
  .marquee__track { animation: none; }
}

/* ==========================================================================
   반응형
   ========================================================================== */
@media (max-width: 1080px) {
  .blog-grid--compact { grid-template-columns: repeat(2, 1fr); }
  .pain-grid { grid-template-columns: repeat(2, 1fr); }
  .photo-grid { grid-template-columns: repeat(3, 1fr); }
}

@media (max-width: 900px) {
  :root { --header-h: 64px; }
  .nav-toggle { display: block; }
  .site-header .header-cta { display: none; }
  .nav {
    position: fixed; top: var(--header-h); left: 0; right: 0; bottom: 0;
    background: var(--white); padding: 24px var(--gutter);
    /* 화면 밖으로 밀어내면 모바일에서 레이아웃 폭이 넓어지므로 투명도로 숨김 */
    opacity: 0; visibility: hidden; transform: translateY(-8px);
    transition: opacity .3s var(--ease), transform .3s var(--ease), visibility 0s linear .3s;
    overflow-y: auto;
  }
  .nav-open .nav { opacity: 1; visibility: visible; transform: none; transition-delay: 0s; }
  .nav ul { flex-direction: column; gap: 0; }
  .nav a { display: block; padding: 20px 0; font-size: 22px; font-weight: 800; border-bottom: 1px solid var(--gray-300); }
  .nav a::after { display: none; }
  .nav .nav-cta { display: flex; margin-top: 28px; }
  .nav-open { overflow: hidden; }

  .hero .container, .split, .contact-grid, .office, .cta-band .container { grid-template-columns: 1fr; }
  .split--reverse .split-media { order: 0; }
  .hero-media { justify-self: center; width: min(100%, 340px); }
  .hero-media figcaption { left: -12px; }
  .office .frame { max-width: 340px; margin: 0 auto; }
  .stats .container:first-child { grid-template-columns: repeat(2, 1fr); }
  .stat { padding: 28px 16px; }
  .stat:nth-child(3) { border-left: 0; padding-left: 0; }
  .stat:nth-child(n+3) { border-top: 1px solid #2a2a2a; }
  .service-grid, .case-grid, .blog-grid { grid-template-columns: 1fr; }
  .principles { grid-template-columns: 1fr; }
  .principle, .principle + .principle { padding: 28px 0; border-left: 0; }
  .principle + .principle { border-top: 1px solid var(--gray-300); }
  .section--dark .principle + .principle { border-top-color: #333; }
  .steps { grid-template-columns: repeat(2, 1fr); }
  .step:nth-child(odd) { padding-left: 0; }
  .shot-row { grid-template-columns: 1fr; }
  .footer-top { grid-template-columns: 1fr; }
  .marquee .shot { width: 400px; }
}

@media (min-width: 901px) {
  .nav .nav-cta { display: none; }
}

@media (max-width: 600px) {
  body { font-size: 16px; }
  .btn { min-height: 50px; padding: 0 22px; }
  .hero-actions .btn { flex: 1 1 100%; }
  .blog-grid--compact, .pain-grid { grid-template-columns: 1fr; }
  .steps { grid-template-columns: 1fr; }
  .step, .step + .step { padding-left: 0; }
  .photo-grid { grid-template-columns: repeat(2, 1fr); grid-auto-rows: 160px; }
  .photo-grid .big { grid-column: span 2; }
  .form-grid { grid-template-columns: 1fr; }
  .marquee .shot { width: 300px; }
  .fab { right: 16px; bottom: 16px; }
  .fab__toggle { height: 54px; padding: 0 20px; font-size: 15px; }
  .info-list div { grid-template-columns: 72px 1fr; }
  .case-card__result b { font-size: 20px; }
  .compare { font-size: 15px; }
  .compare th, .compare td { padding: 14px 10px; }
}

/* ==========================================================================
   톤 변주 — 같은 검정이 반복되지 않도록 명도 차이·그라데이션·질감을 섞음
   ========================================================================== */
:root {
  --ink-1: #0a0a0b;
  --ink-2: #151518;
  --ink-3: #222227;
  --ink-4: #34343b;
  --grad-ink: linear-gradient(140deg, #2b2b31 0%, #141417 38%, #0a0a0b 64%, #1e1e23 100%);
  --grad-btn: linear-gradient(135deg, #3b3b42 0%, #17171a 48%, #050506 100%);
  --grad-light: linear-gradient(180deg, #f7f7f8 0%, #ececef 100%);
  --grain: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='.85' numOctaves='3' stitchTiles='stitch'/%3E%3C/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'/%3E%3C/svg%3E");
}

/* 어두운 섹션: 위·아래 빛 번짐 + 은은한 입자 질감 */
.section--dark, .cta-band, .site-footer, .stats { position: relative; isolation: isolate; }
.section--dark {
  background:
    radial-gradient(1100px 560px at 88% -12%, rgba(255, 255, 255, .09), transparent 62%),
    radial-gradient(900px 520px at -8% 112%, rgba(255, 255, 255, .06), transparent 60%),
    linear-gradient(165deg, #1a1a1e 0%, #0b0b0c 52%, #141418 100%);
}
.section--dark::before, .cta-band::before, .site-footer::before, .stats::before {
  content: ''; position: absolute; inset: 0; z-index: -1; pointer-events: none;
  background-image: var(--grain); opacity: .07; mix-blend-mode: overlay;
}
.cta-band { background: radial-gradient(800px 400px at 50% 120%, rgba(255, 255, 255, .08), transparent 70%), linear-gradient(135deg, #1d1d22 0%, #0a0a0b 58%, #17171b 100%); }
.site-footer { background: linear-gradient(180deg, #17171a 0%, #0a0a0b 100%); }

/* 숫자 띠: 천천히 흐르는 명암 */
.stats {
  background: linear-gradient(100deg, #0a0a0b 0%, #1f1f24 25%, #0d0d0f 50%, #26262c 75%, #0a0a0b 100%);
  background-size: 220% 100%;
  animation: ink-flow 16s ease-in-out infinite alternate;
}
@keyframes ink-flow { to { background-position: 100% 0; } }
.stat { border-left-color: rgba(255, 255, 255, .1); }

/* 밝은 회색 섹션도 단색 대신 부드러운 그라데이션 */
.section--gray { background: var(--grad-light); }

/* 버튼·배지·카드의 검정 */
.btn--primary { background: var(--grad-btn); border-color: var(--ink-1); box-shadow: 0 6px 18px rgba(10, 10, 11, .18), inset 0 1px 0 rgba(255, 255, 255, .08); }
.btn--primary:hover { background: var(--white); }
.fab__toggle { background: var(--grad-btn); }
.rotator { background: linear-gradient(120deg, #34343a 0%, #111113 55%, #050506 100%); }
.hero h1 em::after { background: linear-gradient(90deg, var(--ink-1), var(--ink-4)); }
.hero-media figcaption, .photo-grid figcaption { background: linear-gradient(135deg, #2a2a30, #0a0a0b); }
.service-card:hover, .channel:hover, .fab__menu a:hover, .blog-card--case a:hover { background: var(--grad-ink); }
.case-card--dark { background: var(--grad-ink); color: var(--white); border-color: var(--ink-2); }
.chip input:checked + span { background: var(--grad-btn); }
.timeline li.now::before { background: linear-gradient(135deg, var(--ink-4), var(--ink-1)); }
.scroll-progress { background: linear-gradient(90deg, var(--ink-4), var(--ink-1)); }

/* 제목에 미세한 명암 그라데이션 */
.section-title, .page-hero h1, .split-text h2, .cta-band h2 {
  background: linear-gradient(180deg, var(--ink-1) 30%, #45454d 120%);
  -webkit-background-clip: text; background-clip: text; color: transparent;
}
.section--dark .section-title, .section--dark .split-text h2, .cta-band h2 {
  background-image: linear-gradient(180deg, #ffffff 35%, #a9a9b2 130%);
}
@media (prefers-reduced-motion: reduce) { .stats { animation: none; } }

/* ==========================================================================
   배경 사진 레이어 — 빈 공간에 옅은 사진을 깔아 단조로움을 줄임
   ========================================================================== */
.has-bg { position: relative; isolation: isolate; overflow: hidden; }
.bg-layer {
  position: absolute; inset: 0; z-index: -1; pointer-events: none;
  background: var(--bg) var(--bg-pos, center) / cover no-repeat;
  opacity: var(--bg-o, .1);
}
.bg-layer--right { -webkit-mask-image: linear-gradient(90deg, transparent 5%, rgba(0, 0, 0, .35) 40%, #000 75%); mask-image: linear-gradient(90deg, transparent 5%, rgba(0, 0, 0, .35) 40%, #000 75%); }
.bg-layer--fade { -webkit-mask-image: linear-gradient(180deg, transparent, #000 22%, #000 78%, transparent); mask-image: linear-gradient(180deg, transparent, #000 22%, #000 78%, transparent); }
.section--dark .bg-layer { mix-blend-mode: luminosity; }

/* 서브 페이지 상단 배너 */
.page-hero.has-bg { padding: clamp(80px, 11vw, 150px) 0 clamp(64px, 8vw, 104px); background: linear-gradient(180deg, #ffffff 0%, #f4f4f6 100%); }
.page-hero .bg-layer { --bg-o: .42; }
.page-hero .container { position: relative; }

/* ---------- 가결산 리포트 ---------- */
.report-stack { position: relative; padding: 24px 24px 56px 0; }
.report-card { margin: 0; background: var(--white); padding: 10px; border: 1px solid var(--gray-300); box-shadow: 0 24px 60px rgba(10, 10, 11, .14); transition: transform .6s var(--ease); }
.report-card img { width: 100%; height: auto; }
.report-card--back { position: absolute; top: 0; right: -4%; width: 82%; transform: rotate(4deg); opacity: .95; }
.report-card--front { position: relative; width: 88%; transform: rotate(-2deg); z-index: 1; }
.report-stack:hover .report-card--back { transform: rotate(7deg) translate(18px, -10px); }
.report-stack:hover .report-card--front { transform: rotate(-3deg) translate(-10px, 6px); }
.report-badge {
  position: absolute; left: 6%; bottom: 8px; z-index: 2;
  padding: 12px 18px; color: var(--white); font-size: 14px; font-weight: 700;
  background: var(--grad-btn); box-shadow: 0 10px 24px rgba(10, 10, 11, .25);
}
.report-chats { margin-top: clamp(48px, 7vw, 80px); }
.report-chats .shot img { max-height: 520px; }

/* ---------- 세무조사 통지서 ---------- */
.notice-paper { margin: 0; justify-self: center; width: min(100%, 440px); background: var(--white); padding: 10px; transform: rotate(-3deg); box-shadow: 0 30px 70px rgba(0, 0, 0, .35); transition: transform .6s var(--ease); cursor: zoom-in; }
.notice-paper:hover { transform: rotate(0) scale(1.02); }
.notice-paper img { width: 100%; height: auto; }
.notice-split + .shot-row { margin-top: clamp(56px, 8vw, 96px); }

@media (max-width: 900px) {
  .report-stack { padding: 16px 12px 56px 0; }
  .page-hero .bg-layer { --bg-o: .26; }
  .bg-layer--right { -webkit-mask-image: linear-gradient(180deg, transparent 0%, #000 60%); mask-image: linear-gradient(180deg, transparent 0%, #000 60%); }
}

/* ---------- 개인정보처리방침 ---------- */
.policy { max-width: 860px; }
.policy h2 { margin: 56px 0 16px; font-size: 22px; scroll-margin-top: calc(var(--header-h) + 24px); }
.policy p, .policy li { color: var(--gray-700); font-size: 16px; }
.policy p + p { margin-top: 12px; }
.policy ul { margin-top: 12px; display: grid; gap: 8px; }
.policy ul li { position: relative; padding-left: 18px; }
.policy ul li::before { content: ''; position: absolute; left: 0; top: .8em; width: 8px; height: 1.5px; background: var(--ink-1); }
.policy .table-wrap { margin-top: 16px; }
.policy .table-wrap + p { margin-top: 16px; }
.policy-toc { padding: 24px 28px; background: var(--grad-light); border: 1px solid var(--gray-300); }
.policy-toc ol { display: grid; grid-template-columns: repeat(3, 1fr); gap: 8px 24px; padding-left: 20px; list-style: decimal; font-size: 15px; font-weight: 600; }
.policy-toc a:hover { text-decoration: underline; text-underline-offset: 3px; }
.policy-card { padding: 24px 28px; border: 1.5px solid var(--ink-1); }
.policy-card .info-list { margin-top: 0; }
.footer-bottom a { color: var(--gray-300); font-weight: 700; }
.footer-bottom a:hover { color: var(--white); }
.agree a { color: var(--ink-1); font-weight: 700; text-decoration: underline; text-underline-offset: 3px; }
@media (max-width: 600px) { .policy-toc ol { grid-template-columns: 1fr 1fr; } }

/* ---------- 메인: 대표 세무사 사진 + 약속 문장 ---------- */
.statement-grid { display: grid; grid-template-columns: minmax(260px, 380px) 1fr; gap: clamp(40px, 6vw, 96px); align-items: center; }
.statement-photo { position: relative; margin: 0; }
.statement-photo img { width: 100%; aspect-ratio: 4 / 5; object-fit: cover; object-position: center top; background: var(--gray-100); }
.statement-photo figcaption {
  position: absolute; right: -20px; bottom: 28px; padding: 14px 20px;
  color: var(--white); font-size: 14px; line-height: 1.5;
  background: var(--grad-btn); box-shadow: 0 12px 30px rgba(10, 10, 11, .25);
}
.statement-photo figcaption strong { display: block; font-size: 20px; }
.statement-grid .scrub { font-size: clamp(26px, 3.4vw, 46px); }
.statement-grid .hero-actions { margin-top: 32px; }
@media (max-width: 900px) {
  .statement-grid { grid-template-columns: 1fr; }
  .statement-photo { width: min(78%, 340px); }
  .statement-photo figcaption { right: -16px; }
}

/* ---------- 메인 첫 화면: 대표 세무사 프로필 + 사무실 영상 카드 ---------- */
.hero-badge b { font-weight: 800; }
.hero-profile { width: min(100%, 430px); }
.hero-profile .frame--photo { aspect-ratio: 4 / 5; background: linear-gradient(180deg, #f3f3f4, #e6e6e9); }
.hero-profile .frame--photo img { width: 100%; height: 100%; object-fit: cover; object-position: center top; }
.hero-profile figcaption { left: -32px; bottom: 40px; }
@media (max-width: 900px) {
  .hero-profile { width: min(100%, 360px); }
  .hero-profile figcaption { left: -12px; }
}

/* ---------- 메인: 사무실 영상 (대표가 끝까지 보는 사무소) ---------- */
.split-media--video { justify-self: center; width: min(100%, 380px); aspect-ratio: 9 / 16; background: var(--ink-1); box-shadow: 0 30px 70px rgba(0, 0, 0, .4); }
.split-media--video video { width: 100%; height: 100%; object-fit: cover; display: block; }
.video-tag { position: absolute; left: 0; right: 0; bottom: 0; padding: 14px 16px; color: var(--white); font-size: 13px; font-weight: 700; background: linear-gradient(0deg, rgba(10, 10, 11, .85), transparent); }

/* ---------- 모바일: 첫 화면에서 프로필 사진을 버튼보다 먼저 ---------- */
@media (max-width: 900px) {
  .hero .container { display: flex; flex-direction: column; gap: 0; }
  .hero-text { display: contents; }
  .hero-badge { order: 1; align-self: flex-start; }
  .hero h1 { order: 2; }
  .hero-profile { order: 3; align-self: center; margin-top: 36px; width: min(100%, 320px); }
  .hero-sub { order: 4; margin-top: 36px; }
  .hero-actions { order: 5; }
}

/* ---------- 절세 사례 숫자 포인트 컬러 (차분한 레드) ---------- */
:root { --accent: #c4372c; --accent-soft: rgba(196, 55, 44, .1); }
.case-card__result b { color: var(--accent); }
.case-card__result .to { color: var(--accent); opacity: .65; }
.case-card__result > div:last-child small { color: var(--accent); opacity: .85; }
.case-card__result > div:last-child { position: relative; }
.case-card__result > div:last-child b {
  background: linear-gradient(transparent 62%, var(--accent-soft) 62%);
  padding: 0 2px;
}

/* ---------- 성공 사례 카드: 등장·이동 모션 없이 숫자 카운트만 ---------- */
.case-card:hover { transform: none; }
.case-card { transition: border-color .3s; }

/* ---------- 첫 화면 프로필 사진은 스크롤에 따라 움직이지 않음 ---------- */
.hero-profile .frame--photo img { scale: 1; translate: none; }

/* ---------- 모바일: 세로 사진(세미나 준비 등)도 화면 폭에 꽉 차게 ---------- */
@media (max-width: 600px) {
  .photo-grid .tall { grid-column: span 2; grid-row: span 2; }
}

/* ---------- 세무사 소개 사진 그리드: PC에서 빈칸 없이 꽉 채우기 (4열 × 6행) ---------- */
@media (min-width: 1081px) {
  .photo-grid > :nth-child(1) { grid-area: 1 / 1 / 3 / 3; }   /* 종합소득세 강의 */
  .photo-grid > :nth-child(2) { grid-area: 1 / 3 / 3 / 4; }   /* 대표 세무사 직접 검토 */
  .photo-grid > :nth-child(3) { grid-area: 1 / 4 / 3 / 5; }   /* 세무 콘텐츠 촬영 */
  .photo-grid > :nth-child(4) { grid-area: 3 / 1 / 4 / 2; }   /* 고용증대 세액공제 세미나 */
  .photo-grid > :nth-child(5) { grid-area: 4 / 1 / 5 / 2; }   /* 절세 전략 세미나 */
  .photo-grid > :nth-child(6) { grid-area: 3 / 2 / 5 / 4; }   /* 대표님 대상 세무 강의 */
  .photo-grid > :nth-child(7) { grid-area: 5 / 1 / 7 / 3; }   /* 전문직 대상 세미나 */
  .photo-grid > :nth-child(8) { grid-area: 3 / 4 / 5 / 5; }   /* 세미나 준비 */
  .photo-grid > :nth-child(9) { grid-area: 5 / 3 / 7 / 5; }   /* 1:1 맞춤 상담 */
}
/* 태블릿(3열)에서도 빈칸이 생기지 않도록 자동 채움 */
@media (min-width: 601px) and (max-width: 1080px) { .photo-grid { grid-auto-flow: dense; } }
.form button[aria-busy="true"] { opacity: .6; cursor: progress; }

/* ---------- 푸터 전체 페이지 링크 ---------- */
.footer-nav { display: flex; flex-wrap: wrap; gap: 8px 24px; padding: 24px 0; border-bottom: 1px solid #262626; font-size: 14px; font-weight: 600; }
.footer-nav a { color: var(--gray-300); }
.footer-nav a:hover { color: var(--white); text-decoration: underline; text-underline-offset: 3px; }