
:root{--ink:#2a2c2e;--navy:#282c33;--navy2:#343941;--accent:#2b6e7e;--accent-l:#69aab5;--paper:#f8f7f5;--card:#fff;--cream:#f2f0ee;--line:#e4e2de;--muted:#85878b;--serif:'Noto Serif KR','Batang','바탕','AppleMyungjo',serif;--sans:'Noto Sans KR','Malgun Gothic',sans-serif}
*{margin:0;padding:0;box-sizing:border-box}html{scroll-behavior:smooth}body{font-family:var(--serif);color:var(--ink);background:var(--paper);font-weight:400;line-height:1.7;letter-spacing:-.01em;word-break:keep-all;overflow-wrap:break-word}a{color:inherit;text-decoration:none}.wrap{max-width:1060px;margin:0 auto;padding:0 24px}
.notice{background:#f1f2f1;border-bottom:1px solid var(--line);font-size:11.5px;color:#696d70;padding:7px 0;text-align:center}
.topbar{background:#fff;border-top:3px solid var(--accent);border-bottom:1px solid var(--line)}.topbar .wrap{display:flex;align-items:center;justify-content:space-between;height:80px}.brand{display:flex;flex-direction:column;line-height:1.3}.brand .sub{font-size:11.5px;color:var(--accent);letter-spacing:.25em}.brand .name{font-family:var(--serif);font-size:21px;font-weight:700;color:var(--navy)}nav{display:flex;align-items:center;gap:22px;font-size:13.5px;color:#5a5c60}nav a{padding:6px 0;border-bottom:2px solid transparent}nav a:hover{color:var(--navy);border-bottom-color:var(--accent)}nav a.consult-link{background:var(--navy);border:1px solid var(--navy);color:#fbfaf9;padding:8px 16px;border-radius:2px;font-weight:500}nav a.consult-link:hover{background:var(--accent);border-color:var(--accent);color:#fff}.home-link{display:flex!important;flex-direction:column;align-items:center;line-height:1.45;padding:5px 12px!important;border:1px solid var(--line)!important;border-radius:2px}.home-link .hl-t{font-size:9.5px;color:#9b9ea2}.home-link .hl-b{font-size:11.5px;color:var(--accent);font-weight:500}.tel{font-size:12px;color:#9b9ea2;text-align:right;line-height:1.4}.tel b{font-weight:500;color:var(--navy)}
.hero{background:radial-gradient(ellipse 75% 120% at 82% -12%,rgba(43,110,126,.18) 0%,rgba(43,110,126,0) 58%),radial-gradient(ellipse 60% 90% at -8% 108%,rgba(40,44,51,.07) 0%,rgba(40,44,51,0) 55%),linear-gradient(175deg,#f8f7f5 0%,#eeecea 58%,#e5e6e4 100%);padding:54px 0 48px;border-bottom:3px solid var(--accent);position:relative;overflow:hidden}.hero:after{content:"";position:absolute;inset:14px;border:1px solid rgba(43,110,126,.28);box-shadow:inset 0 0 0 4px rgba(250,248,240,.55);pointer-events:none}.hero .wrap{display:flex;align-items:center;gap:56px;position:relative;z-index:1}.hero-left{flex:1}.hero .kicker{font-size:12.5px;letter-spacing:.28em;color:var(--accent);margin-bottom:16px;display:flex;align-items:center;gap:16px;font-weight:500}.hero .kicker:before,.hero .kicker:after{content:"";height:1px;width:38px;background:linear-gradient(90deg,var(--accent),transparent)}.hero .kicker:before{background:linear-gradient(90deg,transparent,var(--accent))}.hero h1{font-family:var(--serif);font-size:clamp(29px,3.8vw,42px);font-weight:700;color:var(--navy);line-height:1.45;margin-bottom:4px}.hero-sub{font-family:var(--serif);font-size:18px;font-weight:600;color:var(--accent);line-height:1.7;margin-bottom:14px}.hero p{max-width:640px;font-size:15px;color:#54565c;margin-bottom:6px}.together-box{padding:16px 22px 14px;margin-top:24px;background:rgba(255,255,255,.6);border:1px solid rgba(43,110,126,.20);border-left:3px solid var(--accent);box-shadow:0 8px 24px rgba(40,44,51,.07)}.together-lead{font-size:15px;color:#63656a;margin-bottom:10px}.together-lead em{font-style:normal;color:var(--navy);font-family:var(--serif);font-size:15.5px}.together{display:flex;flex-wrap:wrap;align-items:center}.tg{padding:2px 18px 2px 0;margin-right:18px;border-right:1px solid rgba(43,110,126,.25)}.tg:last-child{border-right:0;margin-right:0}.tg b{display:block;font-family:var(--serif);font-size:15.5px;font-weight:600;color:var(--navy);line-height:1.4}.tg span{font-size:11.5px;color:#93969a}.quiet-links{margin-top:24px;font-size:14px;display:flex;gap:24px;flex-wrap:wrap}.quiet-links a{color:var(--accent);border-bottom:1px solid rgba(43,110,126,.45);padding-bottom:2px}.quiet-links a:hover{color:var(--navy);border-bottom-color:var(--navy)}.hero-book{width:216px;min-height:288px;background:linear-gradient(165deg,#3f555d 0%,#2f3f45 55%,#23292c 100%);border:1px solid var(--accent-l);outline:1px solid rgba(43,110,126,.35);outline-offset:5px;padding:30px 22px;display:flex;flex-direction:column;justify-content:space-between;box-shadow:0 20px 44px rgba(30,33,39,.34);transition:transform .25s}.hero-book:hover{transform:rotate(-1.2deg) translateY(-3px)}.hero-book .bk{font-size:10.5px;letter-spacing:.30em;color:var(--accent-l)}.hero-book .bt{font-family:var(--serif);font-size:22px;font-weight:700;color:var(--cream);line-height:1.5;margin-top:12px}.hero-book .bs{font-family:var(--serif);font-size:13.5px;color:var(--accent-l);margin-top:8px}.hero-book .ba{font-size:11.5px;color:#b7c1c4;border-top:1px solid rgba(105,170,181,.35);padding-top:10px;line-height:1.7}
section{padding:46px 0;border-bottom:1px solid var(--line)}.sec-head{display:flex;align-items:baseline;justify-content:space-between;border-bottom:1px solid #bec9c8;padding-bottom:11px;margin-bottom:26px;position:relative;gap:18px}.sec-head:after{content:"";position:absolute;left:0;bottom:-2px;width:110px;height:3px;background:linear-gradient(90deg,var(--navy) 0%,var(--navy) 55%,var(--accent) 55%,var(--accent-l) 100%)}.sec-label{font-size:11.5px;letter-spacing:.30em;color:var(--accent);margin-bottom:6px}.sec-label:before{content:"◆";font-size:7px;vertical-align:3px;margin-right:9px;color:var(--accent-l)}.sec-title{font-family:var(--serif);font-size:24px;font-weight:700;color:var(--navy)}.sec-sub{font-family:var(--serif);font-size:15px;color:var(--accent);margin-top:5px}.sec-side{font-size:12.5px;color:var(--muted)}
.situation-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.situation{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--navy);padding:21px 20px;min-height:150px;position:relative;transition:.18s;box-shadow:0 4px 12px rgba(40,44,51,.04)}.situation:after{content:"";position:absolute;top:-3px;left:0;width:42px;height:3px;background:var(--accent)}.situation:hover{transform:translateY(-3px);box-shadow:0 12px 26px rgba(40,44,51,.12)}.situation .n{font-size:11px;color:var(--accent);letter-spacing:.12em}.situation h3{font-family:var(--serif);font-size:16.5px;line-height:1.5;margin:7px 0 6px;color:var(--navy)}.situation p{font-size:13px;color:var(--muted)}
.notes{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);border:1px solid var(--line)}.note{background:var(--card);padding:22px;border-top:3px solid transparent;min-height:210px;transition:.18s}.note:hover{border-top-color:var(--accent);transform:translateY(-3px);box-shadow:0 12px 26px rgba(40,44,51,.14)}.note .no{font-size:12px;color:var(--accent);letter-spacing:.1em;margin-bottom:10px}.note h3{font-family:var(--serif);font-size:17px;font-weight:600;line-height:1.5;margin-bottom:10px;color:var(--navy)}.note p{font-size:13.5px;color:#55575b}.note .basis{font-size:12px;color:var(--muted);border-top:1px dashed var(--line);padding-top:10px;margin-top:12px}.more{margin-top:18px;font-size:14px;text-align:right}.more a{color:var(--accent)}
.dark-band{background:linear-gradient(160deg,#2f343c 0%,#282c33 60%,#1e2127 100%);border-bottom:3px solid var(--accent)}.dark-band .sec-title{color:#f2f0ee}.dark-band .sec-sub,.dark-band .sec-label{color:var(--accent-l)}.dark-band .sec-head{border-bottom-color:rgba(105,170,181,.35)}.dark-band .sec-side{color:#adb0b4}.dark-band .person{background:#fff}.dark-band .people-link{color:#bdc1c4}.dark-band .people-link a{color:var(--accent-l);border-bottom:1px solid var(--accent-l)}
.people{display:grid;grid-template-columns:1fr 1fr;gap:22px}.person{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--navy);padding:24px 26px 22px;box-shadow:0 6px 18px rgba(40,44,51,.07);position:relative}.person:after{content:"";position:absolute;top:-3px;left:0;width:56px;height:3px;background:var(--accent)}.person .role{font-size:12px;letter-spacing:.18em;color:var(--accent);margin-bottom:6px}.person h3{font-family:var(--serif);font-size:19px;font-weight:700;color:var(--navy);margin-bottom:2px}.person h3 .aff{font-size:12px;color:var(--muted);font-family:var(--sans);font-weight:400;margin-left:2px}.person>p{font-size:13px;line-height:1.85;color:#4f5155;margin:10px 0 6px;padding-bottom:12px;border-bottom:1px solid var(--line);min-height:132px}.person ul{list-style:none;font-size:12px;color:#55575b;line-height:1.6}.person li{padding:4px 0 4px 13px;position:relative}.person li:before{content:"";position:absolute;left:1px;top:12px;width:4px;height:4px;background:var(--accent-l);border-radius:50%}.person .grp{margin-top:13px;margin-bottom:3px;font-size:10.5px;letter-spacing:.20em;color:var(--accent);font-weight:600}.person .grp:before{content:"◆";font-size:6px;vertical-align:3px;margin-right:7px;color:var(--accent-l)}.person em.cur{font-style:normal;font-weight:700;color:var(--accent)}.person em.pre{font-style:normal;color:#9fa2a6}.profile-link{font-size:12.5px;margin-top:12px;text-align:right}.profile-link a{color:var(--accent);border-bottom:1px solid var(--accent-l)}.people-link{margin-top:16px;text-align:right;font-size:13.5px;color:var(--muted)}
.joint{border:1px solid var(--line);border-top:3px solid var(--navy);background:var(--card);padding:30px 36px 28px;margin-top:18px;box-shadow:0 10px 26px rgba(40,44,51,.08);position:relative}.joint:after{content:"";position:absolute;top:-3px;left:0;width:56px;height:3px;background:var(--accent)}.j-label{font-size:11px;letter-spacing:.26em;color:var(--accent);margin-bottom:22px;font-weight:600}.j-flex{display:flex;align-items:center;gap:40px}.j-diagram{flex:1.15;min-width:0}.j-row{display:flex;align-items:stretch;justify-content:center;gap:12px}.j-card{flex:1;border:1px solid var(--line);border-top:2px solid var(--accent-l);background:#fff;padding:14px 10px;text-align:center;font-family:var(--serif);font-weight:600;color:var(--navy);font-size:15px;box-shadow:0 4px 12px rgba(40,44,51,.05)}.j-card small{display:block;font-family:var(--sans);font-weight:400;font-size:11px;color:var(--muted);margin-top:4px}.j-plus{align-self:center;font-family:var(--serif);font-size:19px;color:var(--accent)}.j-down{display:flex;flex-direction:column;align-items:center;gap:5px;margin:11px 0;color:var(--accent);font-size:10.5px;letter-spacing:.26em}.j-down:before,.j-down:after{content:"";width:1px;height:13px;background:var(--accent-l)}.j-lab{text-align:center;background:linear-gradient(160deg,#333840,#282c33 60%,#1f2228);color:var(--cream);font-family:var(--serif);font-size:16.5px;font-weight:600;padding:14px 18px;border:1px solid var(--accent-l);outline:1px solid rgba(43,110,126,.3);outline-offset:3px;letter-spacing:.04em}.j-text{flex:1;border-left:1px solid var(--line);padding-left:38px}.j-lead{font-family:var(--serif);font-size:17.5px;font-weight:700;color:var(--navy);margin-bottom:10px}.j-text p{font-size:13.5px;color:#55575b;line-height:1.95;margin-bottom:10px}.j-em{font-family:var(--serif);color:var(--accent)!important;font-weight:600;font-size:14.5px!important;border-top:1px dashed var(--line);padding-top:13px;margin-top:4px}
.about-hero,.consult-hero,.art-hero{background:linear-gradient(180deg,var(--navy),var(--navy2));padding:48px 0 42px;border-bottom:3px solid var(--accent);position:relative;overflow:hidden}.about-hero:after,.consult-hero:after,.art-hero:after{content:"";position:absolute;inset:12px;border:1px solid rgba(105,170,181,.2);pointer-events:none}.about-hero .wrap,.consult-hero .wrap,.art-hero .wrap{position:relative;z-index:1}.about-hero h1,.consult-hero h1,.art-hero h1{font-family:var(--serif);font-size:30px;font-weight:600;color:var(--cream);margin-bottom:10px}.about-hero .sub{font-family:var(--serif);font-size:16px;color:var(--accent-l)}.consult-hero p{max-width:680px;font-size:15px;color:#bdc0c4}.crumb{font-size:13px;color:#a2a4a8;margin-bottom:26px}.crumb a{color:var(--accent-l)}.essay{max-width:840px}.essay p{font-size:15.5px;line-height:2;color:#3d4148;margin-bottom:20px}.pull{font-family:var(--serif);font-size:20px;font-weight:600;color:var(--navy);border-left:3px solid var(--accent);padding:8px 0 8px 20px;margin:30px 0;line-height:1.7}
.fields{display:grid;grid-template-columns:1fr 1fr;gap:18px}.field{background:var(--card);border:1px solid var(--line);border-top:3px solid var(--navy);padding:26px 28px;display:flex;flex-direction:column;box-shadow:0 6px 18px rgba(40,44,51,.07);position:relative}.field:after{content:"";position:absolute;top:-3px;left:0;width:56px;height:3px;background:var(--accent)}.field .fh{display:flex;align-items:center;justify-content:space-between;margin-bottom:10px}.field h3{font-family:var(--serif);font-size:18px;font-weight:600;color:var(--navy)}.field .fbadge{font-size:11px;border:1px solid var(--accent-l);color:var(--accent);background:#edf6f7;padding:2px 10px;border-radius:2px;white-space:nowrap}.field .fbadge.tax{border-color:#8fa3c0;color:#33507c;background:#e9edf3}.field .fbadge.both{border-color:#9aab9a;color:#48624b;background:#e9efe9}.field p{font-size:14px;line-height:1.85;color:#443f38;margin-bottom:14px}.field ul{list-style:none;font-size:13.5px;color:#55575b}.field li{padding:6px 0;border-bottom:1px dashed var(--line);display:flex;gap:9px}.field li:before{content:"—";color:var(--accent-l)}.fields-cta{margin-top:26px;border:1px solid var(--line);border-left:3px solid var(--accent);background:var(--card);padding:18px 24px;display:flex;align-items:center;justify-content:space-between;gap:16px}.fields-cta .t{font-family:var(--serif);font-size:16px;color:var(--navy)}.fields-cta a{border:1px solid var(--navy);color:var(--navy);padding:9px 20px;border-radius:2px;font-size:13.5px;font-weight:500;white-space:nowrap}.fields-cta a:hover{background:var(--navy);color:var(--cream)}
.tracks{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin-top:8px}.track{border:1px solid var(--line);background:var(--card);padding:22px 24px;transition:.18s;border-top:3px solid transparent;box-shadow:0 4px 12px rgba(40,44,51,.06)}.track:hover{border-top-color:var(--accent);transform:translateY(-3px);box-shadow:0 12px 26px rgba(40,44,51,.14)}.track .tno{font-size:12px;letter-spacing:.22em;color:var(--accent);margin-bottom:8px}.track h3{font-family:var(--serif);font-size:18px;font-weight:600;color:var(--navy);margin-bottom:8px}.track p{font-size:13.5px;color:#55575b}.detail{margin-top:32px;border:1px solid var(--line);border-top:3px solid var(--navy);background:var(--card);padding:30px 32px}.detail h2{font-family:var(--serif);font-size:21px;font-weight:600;color:var(--navy);margin-bottom:6px}.detail .d-sub{font-size:14px;color:var(--muted);margin-bottom:22px}.d-grid{display:grid;grid-template-columns:1fr 1fr;gap:28px;margin-bottom:26px}.d-col h4,.steps-h{font-size:12.5px;letter-spacing:.2em;color:var(--accent);margin-bottom:12px;font-weight:500}.d-col ul{list-style:none;font-size:14px;color:#443f38}.d-col li{padding:8px 0;border-bottom:1px dashed var(--line);display:flex;gap:10px}.d-col li:before{content:"—";color:var(--line)}.steps{counter-reset:st;margin-bottom:10px}.step{display:flex;gap:18px;padding:16px 0;border-bottom:1px dashed var(--line);font-size:14.5px}.step:before{counter-increment:st;content:counter(st);font-family:var(--serif);font-size:15px;color:var(--card);background:var(--navy);min-width:27px;height:27px;border-radius:50%;display:flex;align-items:center;justify-content:center;margin-top:2px}.step b{font-weight:500;color:var(--navy)}.step span{display:block;font-size:13px;color:var(--muted)}.contact-row{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;margin-top:32px}.cbox{border:1px solid var(--line);border-top:3px solid var(--navy);background:var(--card);padding:24px;display:flex;flex-direction:column;box-shadow:0 6px 18px rgba(40,44,51,.07);position:relative}.cbox:after{content:"";position:absolute;top:-3px;left:0;width:44px;height:3px;background:var(--accent)}.cbox h4{font-family:var(--serif);font-size:16px;font-weight:600;color:var(--navy);margin-bottom:10px}.cbox p{font-size:13.5px;color:#55575b;line-height:1.8}.cbox .big{font-size:19px;font-weight:500;color:var(--ink);margin:2px 0 6px}.cbox .cbtn{display:block;margin-top:auto;padding:11px 0;border:1px solid var(--accent);color:var(--accent);border-radius:2px;font-size:13.5px;font-weight:500;text-align:center}.cbox .cbtn:hover{background:var(--accent);color:#fff}.cbox .cbtn.static{cursor:default;border-color:var(--navy);color:var(--navy)}.consult-note{margin-top:34px;font-size:13px;color:var(--muted);border-left:2px solid var(--accent-l);padding-left:16px;line-height:1.9}
.page-head{padding:42px 0 26px}.page-head h1{font-family:var(--serif);font-size:30px;line-height:1.45;color:var(--navy)}.page-head p{color:var(--muted);margin-top:8px;max-width:760px}.breadcrumb{font-size:12.5px;color:var(--muted);margin-bottom:16px}.breadcrumb a{color:var(--accent)}.content{background:var(--card);border:1px solid var(--line);padding:34px;max-width:880px}.content h2{font-family:var(--serif);font-size:21px;color:var(--navy);margin:28px 0 11px}.content h2:first-child{margin-top:0}.content p{font-size:15px;line-height:1.95;color:#3d4148;margin-bottom:14px}.content ul{padding-left:20px;margin:10px 0}.callout{border:1px solid var(--line);border-left:4px solid var(--accent);background:#f4f8f8;padding:15px 20px;margin:22px 0;font-size:13.5px;line-height:1.9;color:#46484c}.warning{border:1px solid var(--line);border-left:4px solid #b88b3a;background:#fffaf0;padding:15px 20px;margin:22px 0}.sourcebox{font-size:12.5px;color:var(--muted);border-top:1px dashed var(--line);padding-top:12px;margin-top:20px}.cta{border:1px solid var(--line);border-left:3px solid var(--accent);background:#fff;padding:18px 24px;display:flex;align-items:center;justify-content:space-between;gap:16px;margin-top:26px}.cta h3{font-family:var(--serif);font-size:17px;color:var(--navy)}.cta p{font-size:13.5px!important;margin:3px 0 0!important}.btn{display:inline-block;border:1px solid var(--navy);color:var(--navy);padding:9px 20px;border-radius:2px;font-size:13.5px;font-weight:500;white-space:nowrap}.btn:hover{background:var(--navy);color:var(--cream)}.related{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:15px}.related a{background:#fff;border:1px solid var(--line);padding:14px 16px;font-size:13px}.related a:hover{border-color:var(--accent-l)}
footer{background:linear-gradient(180deg,var(--navy),#1e2127);padding:44px 0 60px;font-size:12.5px;color:#a7afb0;line-height:2;border-top:3px solid var(--accent)}footer .entity{font-weight:400;color:var(--cream);font-family:var(--serif);font-size:14px}.footer-links{display:flex;flex-wrap:wrap;gap:18px;margin-top:10px}.footer-links a{color:var(--accent-l)}.footer-links a:hover{color:#fff}
@media(max-width:920px){nav{gap:12px}.home-link{display:none!important}.tel{display:none}.situation-grid{grid-template-columns:repeat(2,1fr)}.notes{grid-template-columns:repeat(2,1fr)}.people,.fields{grid-template-columns:1fr}.j-flex{display:block}.j-text{border-left:0;border-top:1px solid var(--line);padding-left:0;padding-top:24px;margin-top:24px}}
@media(max-width:640px){.wrap{padding:0 20px}section{padding:40px 0}.notice{font-size:10.5px}.topbar{position:sticky;top:0;z-index:60;box-shadow:0 2px 14px rgba(40,44,51,.08)}.topbar .wrap{height:auto;flex-wrap:wrap;padding:0}.brand{width:100%;padding:10px 20px 6px;align-items:center;text-align:center}.brand .sub{font-size:9.5px}.brand .name{font-size:17px}nav{width:100%;overflow-x:auto;flex-wrap:nowrap;gap:7px;padding:2px 14px 11px;font-size:12.5px;scrollbar-width:none}nav::-webkit-scrollbar{display:none}nav a{white-space:nowrap;padding:7px 14px;border:1px solid var(--line);border-radius:99px;background:#fff}nav a.consult-link{order:-1;border-radius:99px;padding:7px 16px}.hero{padding:36px 0 38px}.hero:after{inset:10px}.hero .wrap{flex-direction:column;align-items:flex-start}.hero h1{font-size:31px}.hero-sub{font-size:16px}.hero-book{width:100%;min-height:auto;display:block;padding:20px;margin-top:6px}.hero-book .bt{font-size:18px;margin-top:7px}.hero-book .ba{margin-top:14px}.together{display:grid;grid-template-columns:1fr 1fr;gap:10px}.tg{border-right:0;margin:0;padding:0}.situation-grid,.notes,.tracks,.d-grid,.contact-row,.related{grid-template-columns:1fr}.sec-head{display:block}.sec-side{margin-top:8px}.people{grid-template-columns:1fr}.person>p{min-height:0}.j-row{flex-direction:column}.j-plus{text-align:center}.joint{padding:24px 20px}.content{padding:24px 19px}.cta{display:block}.cta .btn{margin-top:12px}.about-hero h1,.consult-hero h1{font-size:26px}}

/* 2026-09-26: cointax365 frame, serif reading typography, restrained teal. */
:root{--muted:#666b70;--paper:#eceae7;--card:#fcfbfa}
.topbar{background:linear-gradient(180deg,#1f2228,#16181d);border-top:0;border-bottom:2px solid var(--accent)}
.brand .sub{color:var(--accent-l)}.brand .name{color:var(--cream)}
nav{color:#d2d5d8;font-family:var(--sans)}nav a:hover{color:#fff}
nav a.consult-link{background:transparent;border-color:var(--accent-l)}
.home-link{border-color:#54717a!important}.home-link .hl-t{color:#b7bec4}.home-link .hl-b{color:#91c4cb}
.tel{color:#b7bec4}.tel b{color:var(--cream)}
.hero{background:radial-gradient(ellipse 90% 120% at 78% -10%,rgba(105,170,181,.14),transparent 55%),linear-gradient(160deg,#2f343c,var(--navy) 45%,#1e2127)}
.hero:after{border-color:rgba(105,170,181,.25);box-shadow:none}
.hero h1{color:var(--cream)}.hero-sub,.hero .kicker{color:#91c4cb}.hero p{color:#d0d3d7}
.hero .kicker{letter-spacing:.14em;flex-wrap:wrap;font-family:var(--sans)}
.together-box{background:rgba(255,255,255,.025);box-shadow:none;border-color:rgba(105,170,181,.3)}
.together-lead em,.tg b{color:var(--cream)}.tg span{color:#c0c6ca}
.hero .quiet-links a{color:#91c4cb;border-color:#6997a0}.hero .quiet-links a:hover{color:#fff}
.person h3{display:flex;flex-wrap:wrap;align-items:baseline;gap:4px 9px}.person h3 .aff{margin-left:0}
.person>p{min-height:0}.person{display:flex;flex-direction:column}.person .profile-link{margin-top:auto;padding-top:12px}
.person .role{letter-spacing:.08em}.content{margin-inline:auto}.content p,.essay p{font-size:16px;line-height:2}
.footer-links{gap:10px 24px}.footer-links a{text-decoration:underline;text-underline-offset:4px}
.skip-link{position:fixed;top:-100px;left:16px;z-index:100;background:#fff;color:#222;padding:12px 18px}
.skip-link:focus{top:8px}a:focus-visible{outline:3px solid #a9b85e;outline-offset:4px}
@media(max-width:640px){nav a{color:#26333b}nav a.consult-link{background:#2b6e7e;color:#fff}nav a:hover{color:#26333b}.hero .kicker{font-size:10px;gap:9px}.hero .kicker:before,.hero .kicker:after{width:18px}.hero .quiet-links{gap:12px 20px}.person{padding:22px}.person .aff{display:block}.footer-links{flex-direction:column;gap:8px}.fields-cta{flex-direction:column;align-items:flex-start}.together{grid-template-columns:1fr}.tg{padding:5px 0}.content p{font-size:15.5px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important}}

/* International tax team: professional experience and four areas of practice. */
:root{--rust:#994832;--rust-light:#e6a58e;--gold:#866020;--gold-light:#e2bf83;--blue:#385d86;--blue-light:#abc5e5}
.tone-teal{--tone:#245f70;--tone-soft:#edf5f5;--tone-light:#9ed2d6}
.tone-gold{--tone:var(--gold);--tone-soft:#fbf4e5;--tone-light:var(--gold-light)}
.tone-rust{--tone:var(--rust);--tone-soft:#fcf0eb;--tone-light:var(--rust-light)}
.tone-blue{--tone:var(--blue);--tone-soft:#eff3f9;--tone-light:var(--blue-light)}
.sec-label{color:var(--rust)}.sec-label:before{color:var(--rust)}
.sec-head:after{background:linear-gradient(90deg,var(--navy) 0 45%,var(--rust) 45% 72%,var(--gold-light) 72%)}
.hero{background:radial-gradient(ellipse at 90% 10%,rgba(105,170,181,.16),transparent 48%),radial-gradient(ellipse at 5% 100%,rgba(177,85,60,.12),transparent 52%),linear-gradient(155deg,#30363e,#242a31 60%,#1e232a)}
.hero-sub{color:var(--gold-light)}.hero .wrap{gap:44px}.hero-book{flex-shrink:0;border-color:var(--gold-light);outline-color:rgba(226,191,131,.3)}
.hero-book .bk,.hero-book .bs{color:var(--gold-light)}
.together-box{padding:18px 20px;margin-top:22px;border-left-color:var(--rust-light);background:rgba(255,255,255,.035)}
.together-lead{margin-bottom:14px}.together-lead em{font-style:normal;line-height:1.8;color:#f2f0ee}
.together{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px 20px;align-items:start}
.tg{margin:0;padding:0 0 0 12px;border:0;border-left:2px solid var(--tone-light)}
.tg:last-child{border-right:0}.tg b{color:var(--tone-light);font-size:15px;line-height:1.6}.tg span{display:block;font-size:11.5px;line-height:1.7;color:#d3d6db}
.hero .quiet-links{gap:12px 22px}.hero .quiet-links a:first-child{color:var(--gold-light);border-color:var(--gold-light)}
.situation{background:linear-gradient(150deg,var(--tone-soft),var(--card) 70%)}.situation:after{background:var(--tone);width:52px}.situation .n{color:var(--tone);font-weight:700}.situation:hover{border-color:var(--tone)}
.dark-band{border-bottom-color:var(--rust)}.dark-band .sec-label{color:var(--gold-light)}.dark-band .sec-label:before{color:var(--gold-light)}
.person:after{background:var(--rust)}.person .role{color:var(--rust)}.person>p strong{color:var(--accent);font-weight:700}.person .grp{color:var(--rust)}.person .grp:before{color:var(--rust)}.person em.cur{color:var(--rust)}
.person[data-expert="김병만"]:after,.person[data-expert="최인순"]:after{background:var(--gold);width:84px}
.person[data-expert="김병만"] .role,.person[data-expert="최인순"] .role{color:var(--gold)}
.person .profile-link{align-self:flex-start}.person li:before{background:var(--rust-light)}
.about-hero{background:radial-gradient(ellipse at 88% 0,rgba(154,79,52,.16),transparent 55%),linear-gradient(155deg,#2d343d,#202831);border-bottom-color:var(--rust)}
.about-hero h1{font-size:clamp(27px,3.1vw,36px);font-weight:700;line-height:1.6}.about-hero h1 span{color:var(--gold-light)}.about-hero .sub{color:#bdced2;line-height:1.9}
.about-story{display:grid;grid-template-columns:minmax(0,1.7fr) minmax(0,1fr);gap:40px;align-items:start}
.essay h2{font-family:var(--serif);font-size:24px;color:var(--navy);line-height:1.65;margin:4px 0 20px}.essay p{font-size:15.5px}.essay strong{color:var(--accent);font-weight:600}
.pull{font-size:21px;border-left:3px solid var(--rust);background:linear-gradient(90deg,#f3e9df,transparent);padding:18px 20px;margin:26px 0}.pull em{font-style:normal;color:var(--rust)}
.text-link{font-size:14px;font-weight:600;color:var(--accent);border-bottom:1px solid var(--accent-l);padding-bottom:4px}
.experience-panel{background:#fcfaf5;border:1px solid #d8cbb7;border-top:3px solid var(--gold);padding:26px 24px;box-shadow:0 8px 24px rgba(40,44,51,.05)}
.experience-panel .sec-label{color:var(--gold);font-size:10px;letter-spacing:.17em}.experience-panel h2{font-size:18px;line-height:1.8;color:var(--navy);margin:10px 0 20px}
.experience-panel dl>div{padding:15px 0;border-top:1px solid #e1d8ca}.experience-panel dt{font-size:14px;font-weight:700;color:var(--gold)}.experience-panel dd{font-size:13px;color:#55565a;line-height:1.85;margin-top:5px}
.experience-panel>p{font-size:12.5px;color:#55565a;line-height:1.9;border-top:1px solid #e1d8ca;padding-top:16px;margin:10px 0 18px}
.experience-panel .btn{display:block;text-align:center;color:#fff;border-color:var(--accent);background:var(--accent)}.experience-panel .btn:hover{background:#204d59}
.joint{border-top-color:var(--rust);padding:28px 32px}.joint:after{background:var(--gold)}.joint .j-text{border-left:0;padding-left:0}.j-label{color:var(--rust);margin-bottom:14px}.j-text .j-em{color:var(--rust)!important}.j-text .team-principle{font-size:12.5px;line-height:1.9;color:#60646a;margin-bottom:0}
.scope-grid .field{background:linear-gradient(140deg,var(--tone-soft),var(--card) 52%);border-top-color:var(--tone)}.scope-grid .field:after{background:var(--tone);width:62px}
.scope-grid .field .fbadge{border-color:var(--tone);color:var(--tone);background:var(--tone-soft);letter-spacing:.05em;font-size:10px}
.scope-grid .field h3{color:var(--tone)}.scope-grid .field li:before{color:var(--tone)}.scope-grid .fh{gap:10px;flex-wrap:wrap}
.field-link{font-size:13px;font-weight:600;color:var(--tone);margin-top:auto;padding-top:18px;text-decoration:underline;text-underline-offset:5px}
.about-scope .fields-cta{border-left-color:var(--rust)}.about-scope .fields-cta a{background:var(--navy);color:var(--cream)}
.note:nth-child(3n+2) .no{color:var(--rust)}.note:nth-child(3n) .no{color:var(--gold)}
.track:nth-child(2){background:#f7f1e9}.track:nth-child(2) .tno{color:var(--rust)}.track:nth-child(2):hover{border-top-color:var(--rust)}
.callout{border-left-color:var(--accent)}.warning{border-left-color:var(--gold)}footer{border-top-color:var(--rust)}footer .entity{color:var(--gold-light)}
@media(min-width:801px){.about-scope .scope-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:920px){.about-story{gap:24px;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr)}.hero .wrap{gap:30px}.experience-panel{padding:22px 18px}.joint .j-text{margin-top:0;border-top:0;padding-top:0}}
@media(max-width:800px){.about-story{grid-template-columns:1fr}.experience-panel{max-width:none}.about-scope .scope-grid{grid-template-columns:1fr}.hero-book{width:190px}.hero .wrap{gap:22px}}
@media(max-width:640px){.hero .wrap{gap:24px}.hero .together-box{padding:16px}.together{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px 12px}.tg{padding:0 0 0 10px}.tg b{font-size:14px}.tg span{font-size:11px}.together-lead em{font-size:14px}.hero-book{width:100%}.essay h2{font-size:21px}.pull{font-size:19px;padding:16px}.experience-panel{padding:24px}.joint{padding:24px 22px}.scope-grid .field{padding:24px 22px}.about-hero .sub{font-size:14px}.sec-title{font-size:22px}.person .role{letter-spacing:.025em}}
