/* 록헌 세무회계 — 로고 색상 기준: 검정 + 크림 + 골드 */
:root {
  --black: #111111;
  --black-2: #262626;
  --cream: #e2dec9;
  --cream-bg: #f2efe4;
  --gold: #b8914a;
  --ink: #1a1a1a;
  --muted: #5e5c55;
  --line: #dcd7c6;
  --bg: #faf8f2;
  --white: #ffffff;
  --max: 1160px;
  --ease: cubic-bezier(0.2, 0.7, 0.2, 1);
}
* { box-sizing: border-box; margin: 0; padding: 0; }
html { scroll-behavior: smooth; scroll-padding-top: 72px; }
body {
  font-family: "Noto Sans KR", system-ui, sans-serif;
  color: var(--ink);
  background: var(--bg);
  line-height: 1.75;
  word-break: keep-all;
  overflow-x: hidden;
}
a { color: inherit; text-decoration: none; }
img { max-width: 100%; display: block; }
button { font: inherit; }
.wrap { max-width: var(--max); margin: 0 auto; padding: 0 20px; }

/* 시안용 빈칸 표시 — 실제 내용이 들어가면 class="todo" 제거 */
.todo {
  background: #fff3c4;
  outline: 1px dashed #c9a227;
  padding: 0 4px;
  border-radius: 3px;
}

/* ── 스크롤 등장 효과 ── */
.js [data-reveal] {
  opacity: 0; transform: translateY(36px);
  transition: opacity 0.9s var(--ease), transform 0.9s var(--ease);
  transition-delay: var(--d, 0s);
}
.js [data-reveal].in { opacity: 1; transform: none; }

/* ── 헤더 ── */
header.site {
  position: fixed; top: 0; left: 0; right: 0; z-index: 50;
  transition: background 0.35s, box-shadow 0.35s;
}
header.site.scrolled { background: rgba(250, 248, 242, 0.95); backdrop-filter: blur(10px); box-shadow: 0 1px 0 var(--line); }
.progress { position: absolute; left: 0; bottom: -1px; height: 2px; width: 100%; background: var(--gold); transform-origin: left; transform: scaleX(var(--sp, 0)); }
.nav { display: flex; align-items: center; justify-content: space-between; height: 68px; }
.logo img { height: 34px; width: auto; }
.menu { display: flex; align-items: center; gap: 30px; font-size: 0.95rem; color: var(--muted); }
.menu > a, .dd-btn { position: relative; color: var(--muted); background: none; border: 0; cursor: pointer; padding: 0; }
.menu > a:not(.cta)::after, .dd-btn::after {
  content: ""; position: absolute; left: 0; right: 0; bottom: -4px; height: 1px; background: var(--black);
  transform: scaleX(0); transition: transform 0.3s var(--ease);
}
.menu > a:not(.cta):hover, .dd:hover .dd-btn, .menu > a.on, .dd-btn.on { color: var(--black); }
.menu > a:not(.cta):hover::after, .dd:hover .dd-btn::after, .menu > a.on::after, .dd-btn.on::after { transform: scaleX(1); }
.chev { display: inline-block; width: 6px; height: 6px; border-right: 1.5px solid currentColor; border-bottom: 1.5px solid currentColor; transform: rotate(45deg) translateY(-3px); margin-left: 6px; transition: transform 0.25s; }
.ext { font-size: 0.8em; margin-left: 2px; }
.menu .cta { color: var(--cream); background: var(--black); padding: 9px 18px; transition: background 0.2s; }
.menu .cta:hover { background: var(--black-2); color: var(--white); }

/* 업무 분야 드롭다운 */
.dd { position: relative; }
.dd-panel {
  position: absolute; top: calc(100% + 22px); left: 50%; width: 250px;
  background: var(--white); border: 1px solid var(--line); box-shadow: 0 16px 40px rgba(17, 17, 17, 0.08);
  padding: 10px 0; opacity: 0; visibility: hidden; transform: translate(-50%, -8px);
  transition: opacity 0.25s var(--ease), transform 0.25s var(--ease), visibility 0.25s;
}
.dd-panel::before { content: ""; position: absolute; left: 0; right: 0; top: -24px; height: 24px; } /* 마우스 이동 중 닫힘 방지 */
.dd:hover .dd-panel, .dd:focus-within .dd-panel { opacity: 1; visibility: visible; transform: translate(-50%, 0); }
.dd:hover .chev { transform: rotate(225deg) translateY(-1px); }
.dd-panel a { display: flex; justify-content: space-between; padding: 10px 22px; color: var(--ink); transition: background 0.2s, padding 0.2s; }
.dd-panel a:hover, .dd-panel a.on { background: var(--cream-bg); padding-left: 26px; }
.dd-panel a span { color: var(--gold); opacity: 0; transition: opacity 0.2s; }
.dd-panel a:hover span { opacity: 1; }

.burger { display: none; background: none; border: 0; width: 40px; height: 40px; cursor: pointer; }
.burger i, .burger i::before, .burger i::after {
  display: block; width: 22px; height: 2px; background: var(--black);
  position: relative; margin: 0 auto; content: ""; transition: 0.25s;
}
.burger i::before { position: absolute; top: -7px; }
.burger i::after { position: absolute; top: 7px; }
.burger[aria-expanded="true"] i { background: transparent; }
.burger[aria-expanded="true"] i::before { top: 0; transform: rotate(45deg); }
.burger[aria-expanded="true"] i::after { top: 0; transform: rotate(-45deg); }

/* ── 버튼 ── */
.btns { margin-top: 42px; display: flex; gap: 12px; flex-wrap: wrap; }
.btn { display: inline-flex; align-items: center; gap: 10px; padding: 15px 28px; font-weight: 500; transition: 0.25s var(--ease); }
.btn .arr { transition: transform 0.25s var(--ease); }
.btn:hover .arr { transform: translateX(4px); }
.btn-dark { background: var(--black); color: var(--cream); }
.btn-dark:hover { background: var(--black-2); color: var(--white); }
.btn-line { border: 1px solid var(--black); color: var(--black); }
.btn-line:hover { background: var(--black); color: var(--cream); }
.btn-kakao { background: #fee500; color: #191919; }
.btn-kakao:hover { background: #f5dc00; }
.btn-cream-line { border: 1px solid rgba(226, 222, 201, 0.5); color: var(--cream); }
.btn-cream-line:hover { background: var(--cream); color: var(--black); }

/* ── 홈: 히어로 ── */
.hero { position: relative; background: var(--cream-bg); min-height: 100svh; padding-top: 68px; overflow: hidden; }
.hero .wrap { display: grid; grid-template-columns: 1.1fr 1fr; gap: 24px; min-height: calc(100svh - 68px); }
.hero-text { align-self: center; padding: 48px 0 80px; transform: translateY(calc(var(--hp, 0) * -60px)); opacity: calc(1 - var(--hp, 0) * 1.4); }
.eyebrow { color: var(--gold); font-size: 0.85rem; font-weight: 500; letter-spacing: 0.18em; margin-bottom: 26px; }
.hero h1 { font-size: clamp(2.1rem, 4.8vw, 3.6rem); line-height: 1.32; font-weight: 700; letter-spacing: -0.03em; color: var(--black); }
.hero h1 em { font-style: normal; position: relative; }
.hero h1 em::after {
  content: ""; position: absolute; left: -2px; right: -2px; bottom: 0.08em; height: 0.32em; z-index: -1;
  background: rgba(184, 145, 74, 0.38); transform-origin: left; transform: scaleX(0);
  animation: grow 0.9s 1.1s var(--ease) forwards;
}
.hero .sub { margin-top: 26px; font-size: clamp(1rem, 1.8vw, 1.15rem); color: var(--muted); }
.line { display: block; overflow: hidden; }
.line > span { display: inline-block; transform: translateY(110%); animation: rise 1s var(--ease) forwards; animation-delay: var(--d, 0s); }
.fade-in { opacity: 0; animation: fade 1s var(--ease) forwards; animation-delay: var(--d, 0s); }
@keyframes rise { to { transform: none; } }
@keyframes fade { to { opacity: 1; } }
@keyframes grow { to { transform: scaleX(1); } }

/* 로고의 엇갈린 두 사각형을 배경 도형으로 */
.hero-visual { position: relative; align-self: end; height: 100%; min-height: 520px; }
.blk { position: absolute; }
.blk-a { right: 8%; top: 26%; width: 58%; height: 44%; background: var(--black); transform: translateY(calc(var(--hp, 0) * -160px)); }
.blk-b { left: 8%; top: 48%; width: 52%; height: 40%; border: 1.5px solid var(--black); transform: translateY(calc(var(--hp, 0) * -70px)); }
.blk-a::after { content: "ROK HEON"; position: absolute; left: 22px; bottom: 16px; color: var(--cream); font-size: 0.75rem; letter-spacing: 0.14em; }
.person { position: absolute; bottom: 0; left: 50%; width: min(74%, 390px); transform: translate(-50%, calc(var(--hp, 0) * 50px)); }
.person img { width: 100%; opacity: 0; animation: fade 1.4s 0.3s var(--ease) forwards; }
.hero-visual .blk { opacity: 0; animation: fade 1.2s var(--ease) forwards; }
.hero-visual .blk-b { animation-delay: 0.2s; }
.scroll-hint {
  position: absolute; left: 50%; bottom: 22px; transform: translateX(-50%); z-index: 2;
  font-size: 0.72rem; letter-spacing: 0.2em; color: var(--muted); display: flex; flex-direction: column; align-items: center; gap: 8px;
  opacity: calc(1 - var(--hp, 0) * 4);
}
.scroll-hint i { width: 1px; height: 36px; background: var(--muted); transform-origin: top; animation: drip 1.8s infinite var(--ease); }
@keyframes drip { 0% { transform: scaleY(0); } 50% { transform: scaleY(1); transform-origin: top; } 51% { transform-origin: bottom; } 100% { transform: scaleY(0); transform-origin: bottom; } }

/* ── 홈: 원칙 문장 (스크롤 고정) ── */
.statement { position: relative; height: 280vh; background: var(--black); color: var(--cream); }
.statement .sticky { position: sticky; top: 0; height: 100svh; display: flex; align-items: center; overflow: hidden; }
.statement small { color: var(--gold); letter-spacing: 0.18em; font-size: 0.8rem; font-weight: 500; }
.maybe {
  display: inline-block; position: relative; margin-top: 28px;
  font-size: clamp(1.6rem, 4.2vw, 3rem); font-weight: 500; color: rgba(226, 222, 201, calc(1 - var(--strike, 0) * 0.6));
}
.maybe::after {
  content: ""; position: absolute; left: -4%; right: -4%; top: 54%; height: 3px; background: var(--gold);
  transform-origin: left; transform: scaleX(var(--strike, 0));
}
.big { margin-top: 28px; font-size: clamp(2.2rem, 6.6vw, 5.2rem); font-weight: 900; line-height: 1.22; letter-spacing: -0.035em; }
.big .w { color: rgba(226, 222, 201, 0.14); transition: color 0.45s var(--ease); }
.big .w.on { color: var(--cream); }
.big .w.gold.on { color: var(--gold); }
.statement .after { margin-top: 36px; max-width: 560px; color: rgba(226, 222, 201, 0.7); font-size: 1.05rem; opacity: var(--tail, 0); transform: translateY(calc((1 - var(--tail, 0)) * 20px)); }

/* ── 섹션 공통 ── */
section.sec { padding: 120px 0; }
.sec-head { margin-bottom: 56px; }
.sec-head small { color: var(--gold); letter-spacing: 0.18em; font-size: 0.8rem; font-weight: 500; }
.sec-head h2 { font-size: clamp(1.7rem, 3.4vw, 2.5rem); color: var(--black); margin-top: 10px; line-height: 1.36; letter-spacing: -0.03em; }
.sec-head p { color: var(--muted); margin-top: 14px; }
.more { display: inline-flex; gap: 8px; margin-top: 32px; font-weight: 500; border-bottom: 1px solid var(--black); padding-bottom: 4px; }
.more:hover .arr { transform: translateX(4px); }
.more .arr { transition: transform 0.25s var(--ease); }
.bg-white { background: var(--white); }
.bg-cream { background: var(--cream-bg); }

/* ── 대표 소개 ── */
.about { display: grid; grid-template-columns: 360px 1fr; gap: 72px; align-items: center; }
.about-visual { position: relative; aspect-ratio: 4 / 5; }
.about-visual .frame { position: absolute; inset: 12% 0 0 8%; background: var(--cream); }
.about-visual .frame-line { position: absolute; inset: 0 10% 18% 0; border: 1.5px solid var(--black); }
.about-visual img { position: absolute; bottom: 0; left: 50%; width: 80%; transform: translateX(-50%); }
.js .about-visual img { clip-path: inset(100% 0 0 0); transition: clip-path 1.3s var(--ease); }
.js .about-visual.in img { clip-path: inset(0 0 0 0); }
.js .about-visual .frame { transform: scaleY(0); transform-origin: bottom; transition: transform 1s var(--ease); }
.js .about-visual.in .frame { transform: none; }
.about h3 { font-size: 1.6rem; color: var(--black); }
.about h3 span { font-size: 1rem; color: var(--muted); font-weight: 400; margin-left: 6px; }
.about .quote { margin: 22px 0 30px; padding-left: 20px; border-left: 3px solid var(--black); font-size: 1.05rem; }
.career { list-style: none; display: grid; gap: 10px; }
.career li { display: flex; gap: 12px; color: var(--muted); }
.career li::before { content: ""; width: 6px; height: 6px; background: var(--gold); margin-top: 11px; flex: none; }

/* 록헌의 의미 */
.meaning { display: grid; grid-template-columns: auto 1fr; gap: 64px; align-items: center; }
.meaning .hanja { display: flex; gap: 16px; }
.meaning .hanja div { width: 150px; aspect-ratio: 1; background: var(--black); color: var(--cream); display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 10px; }
.meaning .hanja div:nth-child(2) { background: none; color: var(--black); border: 1.5px solid var(--black); transform: translateY(40px); }
.meaning .hanja b { font-size: 3.6rem; font-weight: 500; line-height: 1; display: block; }
.meaning .hanja span { font-size: 0.85rem; letter-spacing: 0.1em; opacity: 0.8; }
.meaning p { color: var(--muted); font-size: 1.05rem; margin-top: 16px; }
.meaning p strong { color: var(--black); }

/* ── 이런 고민으로 찾아오십니다 (메신저 말풍선) ── */
.worries { background: var(--cream-bg); border-top: 1px solid var(--line); border-bottom: 1px solid var(--line); padding: 110px 0; }
.worries-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; align-items: center; }
.worries .sec-head { margin-bottom: 0; }
.chat { display: flex; flex-direction: column; align-items: flex-start; gap: 12px; }
.msg {
  max-width: 90%; padding: 14px 22px; background: var(--white); border: 1px solid var(--line);
  border-radius: 22px 22px 22px 6px; font-size: 1.05rem; font-weight: 500; color: var(--black);
  transition: border-color 0.25s, transform 0.25s var(--ease);
}
a.msg:hover { border-color: var(--black); transform: translateX(4px); }
a.msg::after { content: " →"; color: var(--gold); opacity: 0; transition: opacity 0.25s; }
a.msg:hover::after { opacity: 1; }
.msg.me {
  align-self: flex-end; display: flex; align-items: center; gap: 12px; margin-top: 14px;
  background: var(--black); border-color: var(--black); color: var(--cream); border-radius: 22px 22px 6px 22px;
}
.msg.me img { width: 34px; height: auto; background: var(--cream); padding: 4px; border-radius: 6px; }

/* ── 업무 분야 카드 ── */
.cards { display: grid; grid-template-columns: repeat(3, 1fr); border-top: 1px solid var(--line); border-left: 1px solid var(--line); }
.card { position: relative; display: block; padding: 36px 30px 64px; border-right: 1px solid var(--line); border-bottom: 1px solid var(--line); overflow: hidden; }
.card::before { content: ""; position: absolute; inset: 0; background: var(--black); transform: translateY(101%); transition: transform 0.45s var(--ease); }
.card > * { position: relative; transition: color 0.35s; }
.card:hover::before { transform: none; }
.card:hover h4 { color: var(--cream); }
.card:hover p { color: rgba(226, 222, 201, 0.75); }
.card .num { color: var(--gold); font-size: 0.85rem; font-weight: 500; }
.card h4 { font-size: 1.2rem; color: var(--black); margin: 8px 0 12px; }
.card p { color: var(--muted); font-size: 0.95rem; }
.card .go { position: absolute; left: 30px; bottom: 26px; font-size: 0.85rem; color: var(--gold); }
.card .go .arr { display: inline-block; transition: transform 0.25s var(--ease); }
.card:hover .go .arr { transform: translateX(6px); }

/* ── 일하는 방식 / 진행 순서 ── */
.steps { position: relative; display: grid; grid-template-columns: repeat(3, 1fr); gap: 40px; padding-top: 48px; }
.steps.four { grid-template-columns: repeat(4, 1fr); gap: 32px; }
.steps::before { content: ""; position: absolute; top: 0; left: 0; right: 0; height: 1px; background: var(--line); }
.steps::after { content: ""; position: absolute; top: -1px; left: 0; right: 0; height: 3px; background: var(--black); transform-origin: left; transform: scaleX(var(--lp, 0)); }
.step .n { font-size: 3.4rem; font-weight: 700; line-height: 1; color: var(--gold); }
.steps.four .step .n { font-size: 2.6rem; }
.step b { display: block; font-size: 1.3rem; color: var(--black); margin: 18px 0 12px; }
.step p { color: var(--muted); }

/* ── 상담 안내 (검정 띠) ── */
.contact { background: var(--black); color: var(--cream); }
.contact .sec-head h2 { color: var(--white); }
.contact .sec-head p { color: rgba(226, 222, 201, 0.7); }
.contact-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items: start; }
.contact .btns { margin-top: 0; }
.info { display: grid; gap: 18px; }
.info div { display: grid; grid-template-columns: 90px 1fr; gap: 12px; padding-bottom: 18px; border-bottom: 1px solid rgba(226, 222, 201, 0.15); }
.info dt { color: var(--gold); font-size: 0.9rem; }
.contact .todo, .cta-band .todo { background: rgba(255, 243, 196, 0.12); outline-color: var(--gold); color: inherit; }
.map {
  aspect-ratio: 16 / 10;
  border: 1px dashed rgba(226, 222, 201, 0.3);
  display: flex; align-items: center; justify-content: center; color: rgba(226, 222, 201, 0.5); font-size: 0.9rem;
}
.map.light { border-color: var(--gold); color: var(--muted); background: var(--cream-bg); }
.cta-band { background: var(--black); color: var(--cream); padding: 96px 0; }
.cta-band .wrap { display: flex; justify-content: space-between; align-items: center; gap: 40px; flex-wrap: wrap; }
.cta-band h2 { font-size: clamp(1.5rem, 3vw, 2.2rem); color: var(--white); line-height: 1.4; letter-spacing: -0.02em; }
.cta-band p { color: rgba(226, 222, 201, 0.7); margin-top: 10px; }
.cta-band .btns { margin-top: 0; }

/* ── 서브 페이지 머리 ── */
.page-hero { position: relative; background: var(--cream-bg); padding: 168px 0 96px; overflow: hidden; border-bottom: 1px solid var(--line); }
.page-hero .crumb { font-size: 0.85rem; color: var(--muted); margin-bottom: 18px; }
.page-hero .crumb a:hover { color: var(--black); }
.page-hero h1 { font-size: clamp(2.2rem, 5vw, 3.8rem); font-weight: 700; letter-spacing: -0.03em; color: var(--black); line-height: 1.25; }
.page-hero .lead { margin-top: 20px; font-size: clamp(1.05rem, 2vw, 1.3rem); color: var(--muted); max-width: 640px; }
.page-hero .deco { position: absolute; right: 6%; top: 50%; width: 280px; height: 200px; transform: translateY(calc(-30% + var(--hp, 0) * -80px)); }
.page-hero .deco::before, .page-hero .deco::after { content: ""; position: absolute; width: 58%; height: 62%; }
.page-hero .deco::before { left: 0; top: 0; background: var(--black); }
.page-hero .deco::after { right: 0; bottom: 0; border: 1.5px solid var(--black); }

/* 서브 페이지: 대상·확인 항목 */
.split { display: grid; grid-template-columns: 1fr 1fr; gap: 64px; }
.checklist { list-style: none; display: grid; gap: 0; border-top: 1px solid var(--line); }
.checklist li { display: flex; gap: 18px; padding: 22px 0; border-bottom: 1px solid var(--line); font-size: 1.05rem; }
.checklist li i { font-style: normal; color: var(--gold); font-weight: 700; flex: none; width: 28px; }
.checklist.dark { border-color: rgba(226, 222, 201, 0.2); }
.checklist.dark li { border-color: rgba(226, 222, 201, 0.2); color: var(--cream); }
.basis { margin-top: 28px; font-size: 0.9rem; color: var(--muted); padding: 18px 22px; border-left: 3px solid var(--gold); background: var(--cream-bg); }

/* 다른 업무 바로가기 */
.others { display: flex; flex-wrap: wrap; gap: 10px; }
.others a { border: 1px solid var(--line); padding: 10px 18px; transition: 0.2s; background: var(--white); }
.others a:hover { border-color: var(--black); background: var(--black); color: var(--cream); }

/* ── 푸터 ── */
footer.site { background: #000; color: rgba(226, 222, 201, 0.55); font-size: 0.85rem; padding: 44px 0; border-top: 1px solid rgba(226, 222, 201, 0.12); }
footer.site .wrap { display: flex; justify-content: space-between; gap: 24px; flex-wrap: wrap; }
footer.site b { color: var(--cream); font-size: 0.95rem; }
footer.site nav { display: flex; gap: 20px; flex-wrap: wrap; }
footer.site nav a:hover { color: var(--cream); }
footer.site .todo { background: rgba(255, 243, 196, 0.12); outline-color: var(--gold); }

/* 모바일 하단 고정 버튼 (전화 / 카톡) */
.mbar { display: none; }

/* ── 태블릿 ── */
@media (max-width: 960px) {
  .menu { gap: 22px; }
  .about { grid-template-columns: 320px 1fr; gap: 44px; }
  .cards { grid-template-columns: repeat(2, 1fr); }
  .steps { gap: 28px; }
  .steps.four { grid-template-columns: repeat(2, 1fr); row-gap: 44px; }
  .meaning { grid-template-columns: 1fr; gap: 72px; }
  .page-hero .deco { width: 180px; height: 130px; right: 3%; opacity: 0.9; }
}
/* ── 모바일 ── */
@media (max-width: 760px) {
  section.sec { padding: 84px 0; }
  .logo img { height: 28px; }
  .burger { display: block; }
  .menu {
    display: none; position: absolute; top: 68px; left: 0; right: 0; max-height: calc(100svh - 68px); overflow-y: auto;
    flex-direction: column; align-items: stretch; gap: 0; background: var(--bg); border-bottom: 1px solid var(--line);
  }
  .menu.open { display: flex; }
  .menu > a, .dd-btn { padding: 16px 20px; border-top: 1px solid var(--line); text-align: left; width: 100%; font-size: 1rem; color: var(--ink); }
  .menu > a:not(.cta)::after, .dd-btn::after { display: none; }
  .dd-btn { display: flex; justify-content: space-between; align-items: center; }
  .dd-panel { position: static; width: auto; opacity: 1; visibility: visible; transform: none; box-shadow: none; border: 0; padding: 0; display: none; background: var(--cream-bg); }
  .dd-panel::before { display: none; }
  .dd.open .dd-panel { display: block; }
  /* PC용 마우스오버 가운데 정렬(translate -50%)이 터치 시 적용되어 목록이 화면 왼쪽 밖으로 밀리던 문제 방지 */
  .dd:hover .dd-panel, .dd:focus-within .dd-panel { transform: none; opacity: 1; visibility: visible; }
  .dd.open .chev { transform: rotate(225deg) translateY(-1px); }
  .dd:hover .chev { transform: rotate(45deg) translateY(-3px); }
  .dd.open:hover .chev { transform: rotate(225deg) translateY(-1px); }
  .dd-panel a, .dd-panel a:hover, .dd-panel a.on { padding: 13px 20px 13px 36px; border-top: 1px solid var(--line); }
  .dd-panel a.on { font-weight: 700; }
  .menu .cta { text-align: center; }
  .hero .wrap { grid-template-columns: 1fr; gap: 0; }
  .hero-text { padding: 40px 0 8px; }
  .hero-visual { min-height: 0; height: auto; margin-top: 36px; }
  .person { position: relative; left: 0; margin: 0 auto; width: min(64%, 260px); transform: translateY(calc(var(--hp, 0) * 30px)); }
  .blk-a { top: 10%; height: 56%; }
  .blk-b { top: 34%; height: 50%; }
  .scroll-hint { display: none; }
  .statement { height: 240vh; }
  .about { grid-template-columns: 1fr; }
  .about-visual { max-width: 290px; width: 100%; margin: 0 auto; }
  .meaning .hanja div { width: 120px; }
  .meaning .hanja b { font-size: 2.8rem; }
  .cards { grid-template-columns: 1fr; }
  .steps, .steps.four { grid-template-columns: 1fr; gap: 36px; }
  .contact-grid, .split { grid-template-columns: 1fr; gap: 48px; }
  .page-hero { padding: 128px 0 72px; }
  .page-hero .deco { display: none; }
  .cta-band { padding: 72px 0; }
  .mbar {
    display: grid; grid-template-columns: 1fr 1.4fr; position: fixed; left: 0; right: 0; bottom: 0; z-index: 60;
    box-shadow: 0 -6px 20px rgba(0, 0, 0, 0.12);
    transform: translateY(110%); transition: transform 0.4s var(--ease);
  }
  .mbar.show { transform: none; }
  .mbar a { text-align: center; padding: 16px; font-weight: 500; }
  .mbar .tel { background: var(--black); color: var(--cream); }
  .mbar .kakao { background: #fee500; color: #191919; }
  footer.site { padding-bottom: 96px; }
}

/* 움직임 줄이기 설정을 켠 사용자에게는 애니메이션 끔 */
@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { animation: none !important; transition: none !important; }
  .line > span, .fade-in, .person img, .hero-visual .blk { transform: none; opacity: 1; }
  .hero h1 em::after { transform: none; }
  .js [data-reveal] { opacity: 1; transform: none; }
  .js .about-visual img { clip-path: none; }
  .js .about-visual .frame { transform: none; }
}

/* 대표 소개: 전문 분야 */
.field { margin-top: 28px; display: flex; flex-wrap: wrap; gap: 8px; align-items: center; }
.field b { color: var(--gold); font-size: 0.85rem; letter-spacing: 0.12em; margin-right: 6px; }
.field span { background: var(--black); color: var(--cream); padding: 6px 14px; font-size: 0.95rem; }

/* 말풍선: 모바일 */
@media (max-width: 760px) {
  .worries { padding: 84px 0; }
  .worries-grid { grid-template-columns: 1fr; gap: 36px; }
  .msg { font-size: 1rem; padding: 12px 18px; }
}

/* ── 업무 페이지 추가 섹션: 맡기는 방식·규정·세금 일정·FAQ ── */
.parts { display: grid; grid-template-columns: repeat(var(--n, 3), 1fr); gap: 20px; }
.part { display: flex; flex-direction: column; padding: 34px 30px; background: var(--bg); border: 1px solid var(--line); border-top: 3px solid var(--gold); }
.part .tag { align-self: flex-start; font-size: 0.78rem; color: var(--gold); border: 1px solid var(--gold); padding: 2px 10px; letter-spacing: 0.04em; }
.part h3 { font-size: 1.35rem; color: var(--black); margin: 14px 0 8px; letter-spacing: -0.02em; }
.part .who { color: var(--muted); font-size: 0.93rem; min-height: 3.2em; }
.part ul { list-style: none; margin-top: 18px; border-top: 1px solid var(--line); }
.part li { padding: 11px 0 11px 22px; border-bottom: 1px solid var(--line); position: relative; font-size: 0.97rem; }
.part li::before { content: ""; position: absolute; left: 2px; top: 1.15em; width: 9px; height: 5px; border-left: 2px solid var(--gold); border-bottom: 2px solid var(--gold); transform: rotate(-45deg); }
.part-note { margin-top: auto; padding-top: 18px; font-size: 0.85rem; color: var(--muted); }
.part-note::before { content: "※ "; color: var(--gold); }
.price { margin-top: auto; padding: 16px 0 0; }
.price div { display: flex; justify-content: space-between; gap: 12px; align-items: baseline; padding: 12px 16px; background: var(--white); border: 1px solid var(--line); }
.price div + div { border-top: 0; }
.price dt { font-size: 0.88rem; color: var(--muted); }
.price dd { font-weight: 700; color: var(--black); white-space: nowrap; }
.price + .part-note { margin-top: 0; padding-top: 12px; }

.tabs { display: inline-flex; gap: 0; margin-bottom: 28px; border: 1px solid var(--black); }
.tabs button { font: inherit; font-size: 0.95rem; padding: 10px 22px; background: transparent; border: 0; cursor: pointer; color: var(--ink); transition: 0.2s; }
.tabs button + button { border-left: 1px solid var(--black); }
.tabs button[aria-selected="true"] { background: var(--black); color: var(--cream); }
.js .tab-panel:not(.on) { display: none; }

.rules { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }
.rule { padding: 30px 30px 26px; background: var(--bg); border: 1px solid var(--line); }
.rule h4 { font-size: 1.12rem; color: var(--black); margin-bottom: 10px; letter-spacing: -0.02em; }
.rule p { color: var(--muted); font-size: 0.95rem; }
.rule small { display: block; margin-top: 14px; font-size: 0.8rem; color: var(--gold); }

.cal { border-top: 1px solid var(--black); }
.cal-row { display: grid; grid-template-columns: 130px 1fr 260px; gap: 24px; align-items: baseline; padding: 18px 4px; border-bottom: 1px solid var(--line); }
.cal-row b { color: var(--gold); font-size: 1.05rem; }
.cal-row strong { color: var(--black); font-weight: 700; }
.cal-row span { display: block; color: var(--muted); font-size: 0.9rem; }
.cal-row small { color: var(--muted); font-size: 0.82rem; text-align: right; }
.cal-note { margin-top: 18px; font-size: 0.88rem; color: var(--muted); }

.faq { border-top: 1px solid var(--line); }
.qa { border-bottom: 1px solid var(--line); }
.qa summary { list-style: none; cursor: pointer; padding: 20px 36px 20px 0; position: relative; font-weight: 500; font-size: 1.02rem; }
.qa summary::-webkit-details-marker { display: none; }
.qa summary::after { content: "+"; position: absolute; right: 4px; top: 50%; transform: translateY(-50%); color: var(--gold); font-size: 1.4rem; font-weight: 400; transition: transform 0.25s; }
.qa[open] summary::after { transform: translateY(-50%) rotate(45deg); }
.qa p { color: var(--muted); padding: 0 8px 22px 0; font-size: 0.96rem; }

@media (max-width: 960px) {
  .parts { grid-template-columns: 1fr; }
  .part .who { min-height: 0; }
  .cal-row { grid-template-columns: 110px 1fr; }
  .cal-row small { grid-column: 2; text-align: left; margin-top: -14px; }
}
@media (max-width: 760px) {
  .rules { grid-template-columns: 1fr; }
  .tabs { display: flex; }
  .tabs button { flex: 1; padding: 10px 8px; font-size: 0.9rem; }
  .cal-row { grid-template-columns: 1fr; gap: 2px; padding: 16px 2px; }
  .cal-row small { grid-column: auto; margin-top: 4px; }
}
