:root{--navy:#071328;--navy-2:#0b1c36;--ink:#142033;--gold:#c6a56a;--pale:#f3f5f8;--line:#dce1e8;--white:#fff;--muted:#667083}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;color:var(--ink);font-family:"Noto Sans KR",sans-serif;font-size:16px;line-height:1.75;background:#fff}a{color:inherit;text-decoration:none}button{font:inherit}.site-header{height:82px;padding:0 clamp(24px,6vw,88px);display:flex;align-items:center;justify-content:space-between;background:#fff;position:relative;z-index:20;border-bottom:1px solid rgba(13,31,57,.08)}.brand{display:flex;align-items:center;gap:14px}.brand-mark{width:42px;height:42px;border-radius:6px;background:var(--navy);color:var(--gold);display:grid;place-items:center;font-family:serif;font-weight:700;letter-spacing:-1px}.brand strong,.brand small{display:block}.brand strong{font-size:20px;letter-spacing:-.6px}.brand small{font-size:12px;color:#6f7785;margin-top:2px}.site-header nav{display:flex;align-items:center;gap:34px;font-size:15px;font-weight:500}.site-header nav a{position:relative}.site-header nav a:not(.nav-blog):after{content:"";position:absolute;left:0;right:100%;bottom:-8px;height:2px;background:var(--gold);transition:.2s}.site-header nav a:hover:after{right:0}.nav-blog{padding:11px 16px;border-left:1px solid var(--line);color:#465267}.menu-button{display:none;border:0;background:none;color:var(--navy);font-weight:700}.hero{min-height:650px;position:relative;display:flex;align-items:center;overflow:hidden;background:var(--navy)}.hero-image{position:absolute;inset:0;background:url('hero-tax-office.png') center/cover no-repeat}.hero-shade{position:absolute;inset:0;background:linear-gradient(90deg,rgba(5,16,34,.98) 0%,rgba(5,16,34,.9) 35%,rgba(5,16,34,.25) 68%,rgba(5,16,34,.05) 100%)}.hero-content{position:relative;z-index:2;width:min(1200px,calc(100% - 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@media(max-width:900px){.site-header{height:70px;padding:0 20px}.brand-mark{width:38px;height:38px}.brand strong{font-size:17px}.site-header nav{display:none;position:absolute;top:70px;left:0;right:0;background:#fff;padding:24px;box-shadow:0 12px 24px rgba(0,0,0,.08);flex-direction:column;align-items:flex-start;gap:20px}.site-header nav.open{display:flex}.menu-button{display:block}.hero{min-height:640px}.hero-image{background-position:62% center}.hero-shade{background:linear-gradient(90deg,rgba(5,16,34,.98),rgba(5,16,34,.72))}.hero-content{width:calc(100% - 40px)}.hero-copy br{display:none}.hero-signature{display:none}.trust-strip{grid-template-columns:1fr;margin-top:0;width:100%;box-shadow:none}.trust-strip>div{padding:22px 24px}.trust-strip>div+div{border-left:0;border-top:1px solid var(--line)}.section{padding:85px 24px}.intro{padding-top:90px}.intro-grid,.process,.contact{grid-template-columns:1fr;gap:42px}.service-grid{grid-template-columns:1fr}.section-heading{display:block}.section-heading>p{text-align:left;margin-top:14px}.contact-panel{border-left:0;border-top:1px solid rgba(255,255,255,.22);padding:30px 0 0}.contact{padding:70px 24px}.floating-contact{width:58px;height:58px;right:16px;bottom:16px}footer{grid-template-columns:1fr}.footer-links{flex-wrap:wrap}footer p{grid-column:auto}}
@media(max-width:520px){.brand small{display:none}.hero h1{font-size:36px}.hero-copy{font-size:16px}.hero-actions{flex-direction:column;align-items:stretch}.section{padding:72px 20px}.service-card{padding:30px 24px}.section h2,.contact h2{font-size:31px}.principal{display:block}.principal span{display:block}.principal strong{display:block;margin-top:4px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
.nav-phone{padding:10px 15px;background:var(--navy);color:#fff;border-radius:4px;font-weight:700;letter-spacing:.02em}.contact-list{width:100%;display:grid;grid-template-columns:1fr 1fr;border-top:1px solid rgba(255,255,255,.2);border-left:1px solid rgba(255,255,255,.2)}.contact-list>a,.contact-list>div{padding:18px 20px;border-right:1px solid rgba(255,255,255,.2);border-bottom:1px solid rgba(255,255,255,.2);display:flex;flex-direction:column;justify-content:center;min-height:96px}.contact-list>a:hover{background:rgba(255,255,255,.06)}.contact-list span{color:#9ba7b9;font-size:13px}.contact-list strong{color:#fff;font-size:16px;line-height:1.55;margin-top:3px}.contact-actions{display:flex;gap:10px;margin-top:24px}.floating-actions{position:fixed;right:24px;bottom:24px;display:flex;flex-direction:column;gap:8px;z-index:20}.floating-actions .floating-contact,.floating-phone{position:static;width:64px;height:64px;border-radius:50%;display:grid;place-items:center;text-align:center;font-size:14px;font-weight:700;line-height:1.25;box-shadow:0 10px 24px rgba(0,0,0,.25)}.floating-phone{background:var(--navy);color:#fff;border:1px solid rgba(255,255,255,.2)}
@media(max-width:900px){.nav-phone{background:none;color:var(--navy);padding:0}.contact-actions{flex-direction:column;align-items:stretch}.contact-actions .button{width:100%}.floating-actions{right:16px;bottom:16px}.floating-actions .floating-contact,.floating-phone{width:58px;height:58px}}
@media(max-width:520px){.contact-list{grid-template-columns:1fr}}
.intro-grid{grid-template-columns:minmax(300px,.78fr) minmax(0,1.22fr);align-items:start;gap:7vw}.profile-photo-wrap{position:relative;background:var(--pale)}.profile-photo{display:block;width:100%;height:auto;aspect-ratio:4/5;object-fit:cover;object-position:center top;filter:saturate(.9) contrast(1.02)}.profile-caption{position:absolute;left:24px;right:-22px;bottom:24px;padding:17px 22px;background:rgba(7,19,40,.94);color:#fff;border-left:3px solid var(--gold)}.profile-caption span,.profile-caption strong{display:block}.profile-caption span{font:700 11px Georgia,serif;letter-spacing:.14em;color:var(--gold)}.profile-caption strong{margin-top:3px;font-size:20px}.profile-content h2{margin-bottom:28px;font-size:clamp(31px,3.5vw,46px)}.profile-content .intro-copy{border-top:1px solid var(--navy);padding-top:25px}.profile-record{margin-top:30px;padding:25px 28px;background:var(--pale);border-left:3px solid var(--gold)}.profile-record h3{margin:0 0 14px;font-family:"Noto Serif KR",serif;font-size:20px}.profile-record ul{list-style:none;padding:0;margin:0;display:grid;gap:8px;color:#4f5a6a;font-size:15px}.profile-record li{position:relative;padding-left:16px}.profile-record li:before{content:"";position:absolute;left:0;top:.78em;width:5px;height:5px;border-radius:50%;background:var(--gold)}.profile-record li strong{color:var(--navy);margin-right:5px}.profile-content .principal{justify-content:flex-end}
@media(max-width:900px){.intro-grid{grid-template-columns:1fr;gap:46px}.profile-photo-wrap{max-width:520px}.profile-caption{right:-12px}.profile-content .principal{justify-content:flex-start}}
@media(max-width:520px){.profile-caption{left:14px;right:14px;bottom:14px}.profile-record{padding:22px 20px}.profile-content .principal{display:flex}}
.record-columns{display:grid;grid-template-columns:1.15fr .85fr;gap:24px}.record-columns ul+ul{border-left:1px solid var(--line);padding-left:24px}
@media(max-width:1100px){.record-columns{grid-template-columns:1fr}.record-columns ul+ul{border-left:0;border-top:1px solid var(--line);padding-left:0;padding-top:16px}}
.contact h2{font-size:clamp(32px,3.35vw,44px);line-height:1.5;word-break:keep-all}.contact h2 span{display:block}.contact-panel>p{margin-bottom:22px;line-height:1.75}.contact-list strong{font-size:15px;word-break:keep-all;overflow-wrap:normal}.contact-list>a,.contact-list>div{padding:18px;min-width:0}.contact-actions{width:100%}.contact-actions .button{flex:1;padding-left:16px;padding-right:16px;white-space:nowrap}.contact-panel small{display:block;max-width:100%;word-break:keep-all}
@media(max-width:900px){.contact h2{font-size:34px}.contact-list{grid-template-columns:1fr 1fr}}
@media(max-width:620px){.contact{gap:32px}.contact h2{font-size:29px;line-height:1.48}.contact-list{grid-template-columns:1fr}.contact-list>a,.contact-list>div{min-height:84px}.contact-panel>p br{display:none}}
.intro{padding-top:130px;padding-bottom:115px}.intro-grid{grid-template-columns:minmax(280px,390px) minmax(0,1fr);gap:clamp(54px,7vw,96px)}.profile-photo-wrap{background:transparent}.profile-photo{aspect-ratio:4/5}.profile-caption{position:static;margin-top:18px;padding:0 0 0 17px;background:transparent;color:var(--navy);border-left:2px solid var(--gold)}.profile-caption span{font-family:"Noto Sans KR",sans-serif;font-size:13px;letter-spacing:0;color:var(--muted)}.profile-caption strong{font-size:19px;margin-top:1px}.profile-content h2{font-size:clamp(31px,3vw,41px);line-height:1.48;margin:2px 0 24px;word-break:keep-all}.profile-content .intro-copy{padding-top:22px}.profile-content .intro-copy>p{max-width:680px;margin-bottom:14px;word-break:keep-all}.profile-record{margin-top:28px;padding:27px 30px 29px}.profile-record h3{margin-bottom:18px}.record-columns{grid-template-columns:1.08fr .92fr;gap:28px}.record-columns .record-group+.record-group{border-left:1px solid var(--line);padding-left:28px}.record-group h4{margin:0 0 12px;color:var(--navy);font-size:14px;letter-spacing:.08em}.record-columns ul+ul{border:0;padding:0}.profile-record ul{gap:7px;line-height:1.58}.profile-record li{word-break:keep-all}.profile-content .principal{margin-top:25px}
@media(max-width:1100px){.intro-grid{grid-template-columns:minmax(260px,340px) minmax(0,1fr);gap:46px}.record-columns{grid-template-columns:1fr}.record-columns .record-group+.record-group{border-left:0;border-top:1px solid var(--line);padding-left:0;padding-top:18px}.profile-content h2{font-size:34px}}
@media(max-width:900px){.intro{padding-top:85px}.intro-grid{grid-template-columns:1fr;gap:38px}.profile-photo-wrap{max-width:430px}.profile-content h2{font-size:34px}.profile-caption{margin-top:14px}.profile-content .principal{justify-content:flex-start}}
@media(max-width:520px){.intro{padding-top:70px;padding-bottom:75px}.profile-content h2{font-size:29px}.profile-record{padding:24px 20px}.profile-content .principal{display:block}}