/* ═══════════════════════════════════════════════
   백운영세무회계사무소 — 공용 스타일시트
   디자인 토큰: 실행안 05절 전수 반영
   ═══════════════════════════════════════════════ */
:root{
  /* 혜움 실측 — 순백 배경 / 네이비 액센트 / 중성 회색 */
  --bg-base:#FFFFFF;
  --bg-dark:#1B2735;
  --accent:#0B4A9C;
  --accent-link:#1B64DA;
  --accent-soft:#EAF1FB;
  --text:#191919; --text-2:#4B5563; --text-3:#9AA0A8;
  --pane:#FFFFFF; --line:#E5E7EB; --sand:#F5F6F8;
  --r:12px; --rb:8px;
  --nav-h:68px; --bar-h:76px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth}
body{background:var(--bg-base);color:var(--text);
  font-family:"Pretendard Variable",Pretendard,-apple-system,BlinkMacSystemFont,system-ui,sans-serif;
  font-size:17px;line-height:1.75;word-break:keep-all;overflow-wrap:break-word;
  font-variant-numeric:tabular-nums;-webkit-font-smoothing:antialiased;
  padding-top:var(--nav-h);padding-bottom:var(--bar-h);overflow-x:hidden}
img{max-width:100%;display:block}
a{color:var(--accent-link);text-underline-offset:3px}
.wrap{max-width:1120px;margin:0 auto;padding:0 22px}
h1,h2,h3{font-weight:700;letter-spacing:-.035em;line-height:1.24;color:var(--text)}
h1{font-size:clamp(30px,5vw,54px)}
h2{font-size:clamp(25px,3.7vw,38px)}
h3{font-size:clamp(18px,2.1vw,22px);letter-spacing:-.022em}
.eyebrow{font-size:16px;font-weight:600;letter-spacing:-.01em;color:var(--text-2)}
.lead{font-size:clamp(16px,1.6vw,18px);color:var(--text-2)}
section{padding:clamp(56px,7vw,96px) 0}
.sec-head{max-width:720px;margin-bottom:clamp(28px,4vw,44px)}
.sec-head h2{margin:10px 0 12px}
/* ── 내비게이션 ── */
.nav{position:fixed;top:0;left:0;right:0;height:var(--nav-h);z-index:80;
  background:rgba(255,255,255,.96);backdrop-filter:blur(14px);border-bottom:1px solid var(--line)}
.nav .in{height:100%;display:flex;align-items:center;gap:28px}
.logo{font-size:19px;font-weight:600;letter-spacing:-.03em;color:var(--text);text-decoration:none;white-space:nowrap}
.logo b{color:var(--accent)}
.menu{display:flex;gap:4px;align-items:center;margin-left:6px}
.menu>li{list-style:none;position:relative}
.menu>li>a{display:flex;align-items:center;height:44px;padding:0 14px;border-radius:10px;
  font-size:15.5px;font-weight:600;color:var(--text-2);text-decoration:none;white-space:nowrap}
.menu>li>a:hover,.menu>li>a[aria-current]{color:var(--accent-link);background:var(--sand)}
.menu .caret{margin-left:5px;font-size:10px;opacity:.6}
.sub{position:absolute;top:52px;left:0;min-width:230px;background:var(--pane);border:1px solid var(--line);
  border-radius:14px;padding:8px;box-shadow:0 14px 40px rgba(17,24,39,.1);opacity:0;visibility:hidden;
  transform:translateY(-6px);transition:.16s}
.menu li:hover .sub,.menu li:focus-within .sub{opacity:1;visibility:visible;transform:translateY(0)}
.sub a{display:block;padding:11px 14px;border-radius:9px;font-size:15px;color:var(--text-2);text-decoration:none;min-height:44px}
.sub a:hover{background:var(--sand);color:var(--accent-link)}
.sub a b{display:block;color:var(--text);font-weight:600;font-size:15.5px}
.sub a span{font-size:13px;color:var(--text-3)}
.nav-cta{margin-left:auto;display:flex;gap:8px;align-items:center}
.navtel{font-size:15px;font-weight:700;color:var(--text);white-space:nowrap;text-decoration:none}
.burger{display:none;width:46px;height:46px;border:1px solid var(--line);background:var(--pane);
  border-radius:11px;cursor:pointer;align-items:center;justify-content:center;margin-left:auto}
.burger span{display:block;width:19px;height:2px;background:var(--text);position:relative}
.burger span::before,.burger span::after{content:"";position:absolute;left:0;width:19px;height:2px;background:var(--text)}
.burger span::before{top:-6px}.burger span::after{top:6px}
/* ── 버튼 ── */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:54px;padding:0 30px;
  border-radius:var(--rb);font-size:16.5px;font-weight:700;text-decoration:none;border:1px solid transparent;
  cursor:pointer;font-family:inherit;transition:.16s}
.btn-sm{min-height:44px;padding:0 18px;font-size:15px}
.btn-fill{background:var(--accent);color:#fff}
.btn-fill:hover{background:#093C80}
.btn-ghost{background:#fff;color:var(--text);border-color:var(--line)}
.btn-ghost:hover{border-color:#C6CBD2}
.cta-pill{display:inline-flex;align-items:center;gap:10px}
/* ── 이미지 자리 (제미나이 생성 예정) ── */
.imgph{position:relative;background:#EAEAEA;border:1px dashed #C7CBD1;
  border-radius:var(--r);display:flex;flex-direction:column;align-items:center;justify-content:center;
  gap:8px;padding:26px 22px;text-align:center;min-height:200px;color:#6B7280}
.imgph .lbl{font-size:11.5px;font-weight:800;letter-spacing:.1em;color:var(--accent-link)}
.imgph .nm{font-size:15.5px;font-weight:700;color:var(--text)}
.imgph .sz{font-size:12.5px;color:var(--text-3)}
.imgph .pr{font-size:12.5px;line-height:1.6;background:rgba(255,255,255,.85);border-radius:8px;
  padding:10px 12px;max-width:440px;color:#4B5563;text-align:left}
.imgph .pr b{color:var(--accent-link)}
.imgph.tall{aspect-ratio:3/3.9;min-height:0}
.imgph.wide{aspect-ratio:16/9}
.imgph.sq{aspect-ratio:1/1}
/* ── 히어로 ── */
.hero{position:relative;padding:clamp(46px,6vw,80px) 0 clamp(42px,5vw,70px);background:#fff}

.hero .wrap{position:relative;z-index:2}
.hero-grid{display:grid;grid-template-columns:1.08fr .92fr;gap:clamp(24px,4vw,56px);align-items:center}
.hero h1{margin:14px 0 16px}
.hero-cta{margin-top:26px;display:flex;flex-wrap:wrap;gap:12px;align-items:center}
.tel{font-size:15px;color:var(--text-2);font-weight:600}
.tel b{color:var(--text);font-size:18px}
.figure-cap{margin-top:12px;font-size:14.5px;color:var(--text-2);font-weight:600;text-align:center}
.figure-cap b{color:var(--text)}
/* 페이지 헤더(하위 페이지용) */
.phead{background:var(--sand);padding:clamp(40px,5vw,64px) 0;border-bottom:1px solid var(--line)}
.crumb{font-size:14px;color:var(--text-3);margin-bottom:10px}
.crumb a{color:var(--text-3);text-decoration:none}
.crumb a:hover{color:var(--accent)}
/* ── 공통 컴포넌트 ── */
.grid{display:grid;gap:14px}
.g2{grid-template-columns:repeat(2,1fr)}
.g3{grid-template-columns:repeat(3,1fr)}
.g4{grid-template-columns:repeat(4,1fr)}
.card{background:var(--pane);border:1px solid var(--line);border-radius:var(--r);padding:24px 22px}
.card h3{margin-bottom:8px}
.card p{font-size:15px;color:var(--text-2)}
.card .go{margin-top:12px;font-size:14px;font-weight:700;color:var(--accent)}
a.card{text-decoration:none;color:inherit;transition:.16s;display:block}
a.card:hover{border-color:var(--accent);transform:translateY(-3px);box-shadow:0 10px 28px rgba(17,24,39,.07)}
.stats{display:grid;grid-template-columns:repeat(4,1fr);gap:14px}
.stat{background:var(--pane);border:1px solid var(--line);border-radius:var(--r);padding:24px 22px}
.stat .n{font-size:clamp(32px,4.4vw,46px);font-weight:600;color:var(--accent);letter-spacing:-.035em;line-height:1.1}
.stat .n small{font-size:.44em;margin-left:2px}
.stat .l{font-size:14.5px;color:var(--text-2);margin-top:6px;font-weight:600}
.asof{margin-top:16px;font-size:13.5px;color:var(--text-3)}
sup a{color:var(--accent);text-decoration:none;font-weight:700;font-size:.68em;padding:0 2px}
.dark{background:var(--bg-dark);color:#F2ECE5}
.dark h1,.dark h2,.dark h3{color:#FBF7F2}
.dark .lead,.dark p{color:#C6BAAE}
.dark .eyebrow{color:#D9A87E}
.dark .card{background:rgba(255,255,255,.05);border-color:rgba(255,255,255,.14)}
/* 아코디언 */
.acc{border-top:1px solid rgba(255,255,255,.14)}
.acc details{border-bottom:1px solid rgba(255,255,255,.14)}
.acc summary{list-style:none;cursor:pointer;padding:20px 0;display:flex;gap:16px;align-items:baseline;min-height:56px}
.acc summary::-webkit-details-marker{display:none}
.acc .idx{font-size:14px;font-weight:700;color:#D9A87E;width:26px;flex-shrink:0}
.acc .ttl{font-size:clamp(18px,2.3vw,25px);font-weight:600;letter-spacing:-.025em;flex:1}
.acc .sign{color:#D9A87E;font-size:22px;line-height:1;flex-shrink:0;transition:.2s}
.acc details[open] .sign{transform:rotate(45deg)}
.acc .body{padding:0 0 22px 42px}
.acc .body p{font-size:15.5px;margin-bottom:14px}
.acc .links{display:flex;flex-wrap:wrap;gap:8px}
.acc .links a{font-size:14px;color:#F2ECE5;background:rgba(255,255,255,.09);border:1px solid rgba(255,255,255,.16);
  border-radius:var(--rb);padding:9px 15px;text-decoration:none;min-height:40px;display:inline-flex;align-items:center}
.acc .links a:hover{background:rgba(217,168,126,.2);border-color:#D9A87E}
/* FAQ */
.faq details{background:var(--pane);border:1px solid var(--line);border-radius:12px;margin-bottom:10px}
.faq summary{list-style:none;cursor:pointer;padding:18px 22px;font-size:16.5px;font-weight:600;
  display:flex;justify-content:space-between;gap:14px;min-height:56px;align-items:center}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";color:var(--accent);font-size:22px}
.faq details[open] summary::after{content:"−"}
.faq .a{padding:0 22px 20px;font-size:15.5px;color:var(--text-2)}
/* 표 */
.tbl{width:100%;border-collapse:collapse;font-size:15px;background:var(--pane);
  border:1px solid var(--line);border-radius:var(--r);overflow:hidden}
.tbl th{background:var(--sand);text-align:left;padding:13px 16px;font-size:13px;font-weight:800;
  letter-spacing:.04em;color:var(--text-2)}
.tbl td{padding:13px 16px;border-top:1px solid var(--line);color:var(--text-2)}
.tbl td:last-child{text-align:right;font-weight:700;color:var(--text);white-space:nowrap}
.scroll{overflow-x:auto}
/* 미확정 마커 */
.ph{background:#FFF3C4;border-bottom:2px dashed #C9A227;font-style:normal;padding:0 3px;border-radius:3px}
/* 플로팅 CTA */
.floatbar{position:fixed;left:0;right:0;bottom:0;z-index:60;background:rgba(255,255,255,.94);
  backdrop-filter:blur(14px);border-top:1px solid var(--line);
  padding:12px 0 calc(12px + env(safe-area-inset-bottom));transform:translateY(0);transition:transform .28s}
.floatbar.hide{transform:translateY(120%)}
.floatbar .in{display:flex;align-items:center;gap:14px;justify-content:space-between;flex-wrap:wrap}
.floatbar .msg{font-size:15.5px;font-weight:600}
.floatbar .msg b{color:var(--accent)}
.floatbar .acts{display:flex;gap:9px}
/* 푸터 */
footer{background:var(--bg-dark);color:#B7ABA0;padding:52px 0 36px;font-size:14.5px}
footer h4{color:#FBF7F2;font-size:17px;font-weight:600;margin-bottom:12px}
.fgrid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:28px;margin-bottom:30px}
footer a{color:#D9A87E;text-decoration:none;display:block;padding:5px 0;min-height:30px}
footer a:hover{text-decoration:underline}
.fbot{border-top:1px solid rgba(255,255,255,.12);padding-top:20px;font-size:13px;color:#8D8178}
.disc{background:rgba(255,255,255,.06);border-radius:12px;padding:14px 18px;font-size:13.5px;
  color:#C6BAAE;line-height:1.65;margin-bottom:24px}
/* 반응형 */
@media(max-width:980px){
  .menu{display:none;position:fixed;top:var(--nav-h);left:0;right:0;flex-direction:column;gap:0;
    background:var(--pane);border-bottom:1px solid var(--line);padding:10px 16px 20px;
    max-height:calc(100vh - var(--nav-h));overflow-y:auto;box-shadow:0 20px 40px rgba(17,24,39,.1)}
  .menu.open{display:flex}
  .menu>li{width:100%}
  .menu>li>a{height:52px;font-size:17px}
  .sub{position:static;opacity:1;visibility:visible;transform:none;box-shadow:none;border:0;
    padding:0 0 8px 12px;min-width:0}
  .burger{display:flex}
  .nav-cta .btn{display:none}
  .hero-grid{grid-template-columns:1fr}
  .g4,.stats{grid-template-columns:repeat(2,1fr)}
  .fgrid{grid-template-columns:1fr 1fr}
}
@media(max-width:620px){
  body{font-size:16.5px}
  .g2,.g3,.g4,.stats{grid-template-columns:1fr}
  .fgrid{grid-template-columns:1fr}
  .floatbar .msg{display:none}
  .floatbar .acts{width:100%}
  .floatbar .acts .btn{flex:1}
  .acc .body{padding-left:0}
  .navtel{display:none}
}
@media(prefers-reduced-motion:reduce){*{animation:none!important;transition:none!important}html{scroll-behavior:auto}}

/* 아코디언 제목 옆 한 줄 요약 (혜움 컨설팅 2단 구조) */
.acc .tsub{font-size:14.5px;color:#B0A398;font-weight:500;letter-spacing:0;flex-shrink:0;margin-left:4px}
@media(max-width:700px){.acc .tsub{display:none}}
/* 사례 집계 수치 (혜움 후기 집계 패턴) */
.tally{display:flex;flex-wrap:wrap;gap:26px;align-items:flex-end;margin-top:20px;
 padding-top:20px;border-top:1px solid var(--line)}
.tally .tn{display:block;font-size:clamp(26px,3.4vw,36px);font-weight:600;color:var(--accent);letter-spacing:-.03em;line-height:1.1}
.tally .tl{font-size:14px;color:var(--text-2);font-weight:600}
.tally .tas{font-size:13px;color:var(--text-3);margin-left:auto;align-self:flex-end}

/* ── 글 본문 ── */
.article{max-width:760px;margin:0 auto;padding:0 22px}
.article h2{font-size:clamp(21px,2.7vw,27px);margin:44px 0 14px;padding-top:6px;
  border-top:2px solid var(--text);padding-top:18px}
.article h3{font-size:clamp(17px,2vw,20px);margin:30px 0 10px;color:var(--accent)}
.article p{font-size:17px;line-height:1.9;color:#2E3238;margin-bottom:18px}
.article p.bullet{padding-left:16px;border-left:3px solid var(--line);color:var(--text-2);font-size:16px}
.article figure{margin:26px 0}
.article figure img{width:100%;border-radius:10px;border:1px solid var(--line)}
.article hr{border:0;border-top:1px solid var(--line);margin:34px 0}
.art-head{border-bottom:1px solid var(--line);padding-bottom:26px;margin-bottom:34px}
.art-cat{display:inline-block;font-size:12.5px;font-weight:800;color:#fff;background:var(--accent);
  padding:5px 11px;border-radius:4px;letter-spacing:.02em}
.art-head h1{font-size:clamp(26px,4vw,40px);margin:16px 0 18px;line-height:1.3}
.art-meta{display:flex;flex-wrap:wrap;gap:10px;align-items:center;font-size:14px;color:var(--text-3)}
.art-meta .au{font-weight:700;color:var(--text)}
.art-meta .badge{background:var(--sand);border:1px solid var(--line);border-radius:4px;padding:3px 9px;font-weight:700;color:var(--text-2)}
.art-warn{background:#FFF8E6;border:1px solid #F0DFAE;border-radius:8px;padding:14px 16px;
  font-size:14.5px;color:#7A5C12;margin:22px 0}
.art-warn b{color:#5C4409}
.art-foot{margin-top:52px;padding-top:32px;border-top:2px solid var(--text)}
.art-cta{background:var(--sand);border-radius:12px;padding:26px 24px;margin-top:24px}
.art-cta h3{margin-bottom:8px}
.art-cta p{font-size:15.5px;color:var(--text-2);margin-bottom:16px}
.art-more{margin-top:44px}
.art-more h3{margin-bottom:14px;font-size:18px}
.art-more a{display:block;padding:14px 0;border-bottom:1px solid var(--line);text-decoration:none;color:var(--text);font-size:16px;font-weight:600}
.art-more a:hover{color:var(--accent-link)}
.art-more a span{display:block;font-size:13px;color:var(--text-3);font-weight:500;margin-top:3px}

/* ══ 글 페이지 — 혜움 구조 반영 ══ */
.art-wrap{max-width:1080px;margin:0 auto;padding:0 22px;display:grid;grid-template-columns:1fr 240px;gap:48px;align-items:start}
.article{max-width:100%;padding:0}
.art-crumb{font-size:13.5px;color:var(--text-3);margin-bottom:16px}
.art-crumb a{color:var(--text-3);text-decoration:none}
.art-crumb a:hover{color:var(--accent-link)}
.art-date{font-size:14px;color:var(--text-3);margin-bottom:10px}
.art-head h1{font-size:clamp(27px,4vw,42px);line-height:1.32;margin:0 0 22px}
.art-head{border-bottom:0;padding-bottom:0;margin-bottom:0}
.art-rule{border:0;border-top:2px solid var(--text);margin:0 0 26px}
/* 📌 기준 안내 */
.art-basis{background:#F4F7FC;border-left:4px solid var(--accent);border-radius:0 8px 8px 0;
  padding:16px 18px;font-size:14.5px;color:#33405A;line-height:1.7;margin-bottom:28px}
.art-basis b{color:var(--accent)}
/* 대상 독자 */
.art-for{background:var(--sand);border:1px solid var(--line);border-radius:10px;padding:20px 22px;margin:28px 0}
.art-for h4{font-size:16px;font-weight:700;margin-bottom:10px}
.art-for ul{margin:0 0 0 18px}
.art-for li{font-size:15px;color:var(--text-2);margin-bottom:7px}
/* 대표 이미지 */
.art-hero{margin:28px 0 34px}
.art-hero img{width:100%;border-radius:10px;border:1px solid var(--line)}
.art-hero figcaption{font-size:13px;color:var(--text-3);margin-top:8px;text-align:center}
/* 목차 */
.toc{position:sticky;top:calc(var(--nav-h) + 22px);border-left:2px solid var(--line);padding-left:18px}
.toc .tt{font-size:12px;font-weight:800;letter-spacing:.08em;color:var(--text-3);margin-bottom:12px}
.toc a{display:block;font-size:13.5px;color:var(--text-2);text-decoration:none;padding:6px 0;line-height:1.5}
.toc a:hover{color:var(--accent-link)}
/* 표 */
.article table{width:100%;border-collapse:collapse;font-size:15px;margin:22px 0;border:1px solid var(--line)}
.article th{background:var(--sand);text-align:left;padding:12px 14px;font-size:14px;font-weight:700;border:1px solid var(--line)}
.article td{padding:12px 14px;border:1px solid var(--line);color:var(--text-2)}
.article .tnote{font-size:13.5px;color:var(--text-3);margin:-10px 0 22px;padding-left:2px}
/* FAQ */
.art-faq{margin-top:44px}
.art-faq h2{border:0;padding-top:0;margin-bottom:14px}
.art-faq details{border:1px solid var(--line);border-radius:8px;margin-bottom:9px}
.art-faq summary{cursor:pointer;list-style:none;padding:16px 18px;font-size:16px;font-weight:600;
  display:flex;gap:10px;align-items:flex-start;min-height:52px}
.art-faq summary::-webkit-details-marker{display:none}
.art-faq summary::before{content:"Q";flex-shrink:0;width:22px;height:22px;border-radius:4px;
  background:var(--accent);color:#fff;font-size:12px;font-weight:800;display:flex;align-items:center;justify-content:center;margin-top:2px}
.art-faq .a{padding:0 18px 18px 50px;font-size:15.5px;color:var(--text-2)}
/* 세무사 코멘트 */
.art-comment{background:var(--bg-dark);color:#E8EDF3;border-radius:12px;padding:26px 24px;margin-top:44px}
.art-comment .lb{font-size:12px;font-weight:800;letter-spacing:.1em;color:#8FB4E8;margin-bottom:10px}
.art-comment p{color:#C7D0DB;font-size:15.5px;line-height:1.85;margin:0}
.art-comment .by{margin-top:16px;padding-top:14px;border-top:1px solid rgba(255,255,255,.14);font-size:13.5px;color:#9AA8B8}
.art-comment .by b{color:#fff}
/* 면책 */
.art-disc{font-size:13.5px;color:var(--text-3);line-height:1.75;background:var(--sand);
  border-radius:8px;padding:16px 18px;margin-top:24px}
/* 출처 */
.art-src{margin-top:36px}
.art-src h3{font-size:16px;margin-bottom:10px}
.art-src li{font-size:14.5px;margin-bottom:6px;color:var(--text-2)}
/* 공유·태그 */
.art-share{display:flex;gap:8px;align-items:center;margin-top:32px;padding-top:24px;border-top:1px solid var(--line);flex-wrap:wrap}
.art-share button{background:#fff;border:1px solid var(--line);border-radius:6px;padding:9px 14px;
  font-family:inherit;font-size:13.5px;font-weight:600;color:var(--text-2);cursor:pointer;min-height:40px}
.art-share button:hover{border-color:var(--accent-link);color:var(--accent-link)}
.art-tags{display:flex;gap:7px;flex-wrap:wrap;margin-left:auto}
.art-tags span{background:var(--sand);border:1px solid var(--line);border-radius:4px;padding:6px 11px;font-size:13px;color:var(--text-2)}
@media(max-width:980px){.art-wrap{grid-template-columns:1fr;gap:0}.toc{display:none}}

/* ── 글 본문 이미지 자리 (제미나이 생성) ── */
.art-slot{background:#F2F4F7;border:1px dashed #C2C9D2;border-radius:10px;padding:24px 22px;margin:28px 0;
  text-align:center;color:#6B7280}
.art-slot.hero{aspect-ratio:1;display:flex;flex-direction:column;align-items:center;justify-content:center;gap:10px;padding:30px}
.art-slot .lb{font-size:11.5px;font-weight:800;letter-spacing:.1em;color:var(--accent-link)}
.art-slot .cp{font-size:16px;font-weight:700;color:var(--text)}
.art-slot .fn{font-size:12px;color:var(--text-3);font-family:ui-monospace,Menlo,monospace}
.art-slot .pr{font-size:12.5px;line-height:1.65;background:#fff;border-radius:8px;padding:11px 13px;
  max-width:470px;color:#4B5563;text-align:left;margin-top:4px}
.art-slot .pr b{color:var(--accent-link)}
.art-slot.inline{padding:14px 18px;margin:20px 0;text-align:left;display:flex;gap:12px;align-items:center;flex-wrap:wrap}
.art-slot.inline .cp{font-size:14.5px;font-weight:600}
.art-slot.inline .fn{margin-left:auto}
.art-slot .act{display:inline-block;font-size:11px;font-weight:800;padding:3px 8px;border-radius:4px;
  background:#FEF3C7;color:#92400E}
.art-slot .act.tbl{background:#DBEAFE;color:#1E40AF}