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:root{--navy:#203A5B;--ink:#293744;--muted:#657487;--accent:#C98B6D;--pale:#EEF3F8;--line:#d6dfe7;--hero:#F1FAFF}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:32px}body{margin:0;color:var(--ink);font-family:Pretendard,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif;line-height:1.65;letter-spacing:-.025em}a{color:inherit;text-decoration:none}button{font:inherit}button,a{-webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--accent);outline-offset:5px}a:hover{color:#a76545}.wrap{width:min(1184px,calc(100% - 96px));margin:auto}.nav{height:104px;display:flex;align-items:center;justify-content:space-between;gap:32px}.brand{display:block;flex-shrink:0}.brand img{display:block;width:314px;height:auto}.navlinks{display:flex;align-items:center;gap:30px;font-size:15px;font-weight:600}.navlinks .nav-cta{border-bottom:1px solid 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@media(min-width:1101px){h1{font-size:62px}.hero-grid{grid-template-columns:1.05fr 1fr}.portrait{height:630px}.portrait img{width:520px;max-width:none;transform:translateX(-20px)}}
@media(min-width:1500px){.hero-copy{padding-top:90px;padding-bottom:90px}.portrait img{max-width:500px}}
@media(max-width:1100px){.wrap{width:calc(100% - 64px)}.brand img{width:265px}.navlinks{gap:20px;font-size:14px}.navlinks .optional{display:none}h1{font-size:48px}.hero-copy{padding:60px 0}.hero-desc{font-size:15px}.center{padding:32px 28px}.about-grid,.contact-grid{gap:45px}.promise-item{padding:0 22px}}
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@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
.office-address{font-style:normal;font-size:15px;line-height:1.8;color:var(--muted);margin:0 0 20px;word-break:keep-all}.kakao-info{font-size:17px;color:var(--navy);margin-bottom:20px;scroll-margin-top:35px}.footer-address{font-style:normal;max-width:680px;margin:5px 0;font-size:12px;word-break:keep-all}.mobile-contact a.kakao-button{background:#fff;color:var(--navy)}.mobile-contact a.kakao-button:hover{background:var(--pale)}@media(max-width:760px){.office-address{font-size:14px}.kakao-info{font-size:16px}.footer-address{font-size:11px}.footer-note{max-width:100%}}
.blog-link{display:flex;align-items:center;gap:20px;font-size:15px;font-weight:600;color:var(--navy)}.blog-link>span:last-child{font-size:23px}.office-hours{font-size:14px;color:var(--muted)}@media(max-width:760px){.blog-link{font-size:14px;gap:14px}.office-hours{font-size:13px}}

/* Center pages — shared editorial layout */
.navlinks a[aria-current=page]{color:var(--navy);text-decoration:underline;text-underline-offset:8px}.center-hero{padding:66px 0 72px;background:var(--navy);color:white}.breadcrumbs{display:flex;gap:12px;font-size:12px;color:#c5d2df;margin-bottom:40px}.center-hero h1{color:white;font-size:58px;margin:0 0 24px;line-height:1.23}.center-hero .eyebrow{color:#c5d2df;margin-bottom:20px}.center-hero p.hero-lead{font-size:18px;line-height:1.8;color:#d3dde8;margin:0}.center-hero-grid{display:grid;grid-template-columns:1.6fr 1fr;gap:70px;align-items:end}.hero-aside{border-left:1px solid #60738a;padding-left:34px;margin-bottom:8px}.hero-aside p{font-size:14px;color:#c5d2df;margin-bottom:18px}.hero-aside a{display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid #60738a;padding:14px 0;font-size:18px}.hero-aside a:hover{color:#e6b69d}.local-nav{border-bottom:1px solid var(--line)}.local-nav .wrap{display:flex;gap:38px;flex-wrap:wrap;padding-top:20px;padding-bottom:20px;font-size:14px;color:var(--navy);font-weight:600}.center-intro{display:grid;grid-template-columns:.8fr 1.4fr;gap:90px}.center-intro>div>p:not(.eyebrow){color:var(--muted);font-size:16px;margin-top:22px}.work-list{list-style:none;margin:0;padding:0;border-top:1px solid var(--navy)}.work-list li{padding:24px 0;border-bottom:1px solid var(--line)}.work-list h3{font-size:23px;font-weight:600;line-height:1.4;color:var(--navy);margin-bottom:9px;letter-spacing:-.045em}.work-list p{font-size:15px;color:var(--muted);margin:0;line-height:1.8}.samples-title{display:flex;justify-content:space-between;align-items:baseline;gap:24px;margin:62px 0 24px}.samples-title h3{font-size:25px;color:var(--navy);margin:0}.samples-title p{font-size:12px;color:var(--muted);margin:0}.sample-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:26px}.sample-item{margin:0}.sample-stage{background:var(--pale);padding:26px;height:266px;display:flex;align-items:center;justify-content:center}.sample-paper{background:white;border:1px solid #dce4eb;box-shadow:0 8px 18px #203a5b08;padding:22px;width:100%;max-width:290px;min-height:204px}.paper-head{display:flex;justify-content:space-between;gap:10px;border-bottom:1px solid var(--line);padding-bottom:12px;font-size:11px;color:var(--muted)}.paper-head b{font-weight:600;color:var(--navy)}.sample-paper h4{font-size:17px;color:var(--navy);margin:16px 0 10px}.sample-paper p{font-size:12px;line-height:1.6;color:var(--muted);margin:0}.sample-paper .sample-rule{height:5px;background:#e9eef2;margin:10px 0;width:90%}.sample-paper .sample-rule.short{width:55%}.sample-paper .sample-table{margin-top:16px;border-top:1px solid #b9c8d5}.sample-table div{display:grid;grid-template-columns:1fr 1fr;align-items:center;gap:18px;font-size:10px;color:var(--muted);padding:8px 0;border-bottom:1px solid #e1e7ed}.sample-table i{display:block;height:5px;background:#e5ebf1;width:80%;justify-self:end}.sample-item figcaption{padding-top:17px}.sample-item figcaption b{display:block;font-size:17px;color:var(--navy);margin-bottom:5px}.sample-item figcaption p{font-size:14px;color:var(--muted);margin:0}.process-section{background:var(--pale)}.steps{list-style:none;padding:0;margin:35px 0 0;display:grid;grid-template-columns:repeat(4,1fr);gap:28px}.steps li{border-top:1px solid #aabac9;padding-top:20px}.step-label{font-size:11px;letter-spacing:.1em;color:var(--muted)}.steps h3{font-size:21px;line-height:1.4;color:var(--navy);margin:10px 0}.steps p{font-size:14px;color:var(--muted);margin:0}.fee-note{display:flex;gap:35px;align-items:baseline;border-top:1px solid #bfccd8;margin-top:45px;padding-top:24px}.fee-note h3{font-size:20px;color:var(--navy);margin:0;flex-shrink:0}.fee-note p{font-size:16px;margin:0;color:var(--muted)}.asset-hero{background:var(--pale);color:var(--navy);border-bottom:3px solid var(--accent)}.asset-hero h1{color:var(--navy)}.asset-hero .breadcrumbs,.asset-hero .eyebrow,.asset-hero p.hero-lead{color:var(--muted)}.asset-hero .center-hero-grid{grid-template-columns:1.55fr 1fr;align-items:center}.asset-hero .hero-aside{border-color:#bac7d3}.asset-hero .hero-aside p{color:var(--muted)}.asset-hero .hero-aside strong{font-size:24px;line-height:1.5;font-weight:600;display:block}.situation-links{display:grid;grid-template-columns:repeat(3,1fr);gap:28px;margin-top:44px}.situation-links a{border-top:1px solid #a9bbc9;display:flex;align-items:center;justify-content:space-between;padding-top:20px;gap:16px}.situation-links b{display:block;font-size:23px;font-weight:600}.situation-links small{display:block;font-size:13px;color:var(--muted);margin-top:3px}.tax-block{padding:64px 0;border-bottom:1px solid var(--line);display:grid;grid-template-columns:.72fr 1.6fr;gap:65px}.tax-block:first-child{padding-top:0}.tax-block:last-child{border:0;padding-bottom:0}.tax-label{color:#9a5b3e;font-size:12px;letter-spacing:.08em;margin:0 0 15px}.tax-block h2{font-size:34px}.tax-block .tax-summary{font-size:15px;color:var(--muted);margin-top:20px}.tax-details{display:grid;grid-template-columns:1fr 1fr;gap:30px}.tax-details h3{font-size:18px;color:var(--navy);margin:0 0 14px}.clean-list{list-style:none;padding:0;margin:0}.clean-list li{position:relative;padding:6px 0 6px 16px;font-size:15px;line-height:1.65;color:var(--muted)}.clean-list li:before{content:"";position:absolute;width:4px;height:4px;background:var(--accent);left:0;top:17px}.tax-flow{margin-top:24px;border-top:1px solid var(--line);padding-top:19px;display:flex;flex-wrap:wrap;gap:10px;font-size:13px;color:var(--muted)}.tax-flow b{color:var(--navy);margin-right:8px;font-weight:600}.deadline{font-size:13px;line-height:1.8;color:var(--muted);background:var(--pale);padding:15px 18px;margin-top:22px;margin-bottom:0}.comparison{background:var(--navy);color:white}.comparison h2{color:white}.comparison .eyebrow{color:#c5d2df}.comparison .section-head>p{color:#c5d2df}.compare-sheet{padding:32px 36px;background:white;color:var(--ink)}.compare-heading{display:flex;justify-content:space-between;gap:20px;align-items:center;margin-bottom:24px}.compare-heading h3{font-size:20px;color:var(--navy);margin:0}.compare-heading span{font-size:12px;color:var(--muted)}.compare-table{width:100%;border-collapse:collapse;table-layout:fixed;font-size:14px}.compare-table th,.compare-table td{padding:18px 14px;text-align:center;border-bottom:1px solid var(--line);font-weight:400}.compare-table th{background:var(--pale);color:var(--navy);font-weight:600}.compare-table th:first-child,.compare-table td:first-child{text-align:left;width:28%;color:var(--navy)}.compare-table .blank-value{display:inline-block;width:65%;height:6px;background:#dce4eb;vertical-align:middle}.comparison-note{font-size:12px;color:var(--muted);margin:18px 0 0}.deliverables-row{display:grid;grid-template-columns:repeat(3,1fr);gap:34px;margin-top:35px}.deliverables-row>div{border-top:1px solid #60738a;padding-top:22px}.deliverables-row h3{font-size:20px;margin:0 0 9px;font-weight:550}.deliverables-row p{font-size:14px;color:#c5d2df;line-height:1.8;margin:0}.followup-note{font-size:14px;color:#c5d2df;margin:28px 0 0}.consult-note{padding:30px 34px;background:var(--pale);margin-bottom:48px;display:flex;justify-content:space-between;gap:35px;align-items:center}.consult-note h3{font-size:23px;line-height:1.4;margin:0 0 10px;color:var(--navy)}.consult-note p{font-size:15px;color:var(--muted);margin:0}.consult-note .button{flex-shrink:0}.center-faq h2{font-size:34px}.center-faq .faq-layout{grid-template-columns:.8fr 1.4fr;gap:70px}
@media(max-width:1100px){.center-hero h1{font-size:48px}.center-hero-grid,.center-intro{gap:45px}.hero-aside{padding-left:25px}.work-list h3{font-size:21px}.sample-stage{padding:18px}.sample-paper{padding:16px}.tax-block{gap:35px}.tax-details{gap:20px}}
@media(max-width:760px){.center-hero{padding:28px 0 39px}.breadcrumbs{font-size:11px;margin-bottom:30px}.center-hero-grid,.asset-hero .center-hero-grid{display:block}.center-hero h1{font-size:38px;line-height:1.25;margin-bottom:21px}.center-hero p.hero-lead{font-size:15px;line-height:1.8}.center-hero .eyebrow{font-size:11px;margin-bottom:16px}.hero-aside{margin:28px 0 0;padding:0;border:0}.hero-aside p{margin-bottom:6px;font-size:12px}.hero-aside a{font-size:15px;padding:11px 0}.local-nav .wrap{gap:16px 22px;font-size:12px;padding-top:16px;padding-bottom:16px}.center-intro{display:block}.center-intro>div>p:not(.eyebrow){font-size:14px;margin-top:18px}.work-list{margin-top:28px}.work-list li{padding:21px 0}.work-list h3{font-size:21px}.work-list p{font-size:14px}.samples-title{display:block;margin:38px 0 21px}.samples-title h3{font-size:24px}.samples-title p{font-size:11px;margin-top:9px}.sample-grid{display:block}.sample-item+.sample-item{margin-top:28px}.sample-stage{height:244px;padding:23px}.sample-paper{padding:20px;min-height:192px;max-width:270px}.sample-item figcaption{padding-top:13px}.sample-item figcaption b{font-size:16px}.sample-item figcaption p{font-size:13px}.steps{grid-template-columns:1fr 1fr;gap:28px 22px;margin-top:26px}.steps h3{font-size:18px}.steps p{font-size:13px}.fee-note{display:block;margin-top:32px;padding-top:23px}.fee-note h3{font-size:21px;margin-bottom:10px}.fee-note p{font-size:14px}.asset-hero .hero-aside{border-top:1px solid #bac7d3;padding-top:20px;margin-top:24px}.asset-hero .hero-aside strong{font-size:18px}.situation-links{grid-template-columns:1fr;gap:0;margin-top:27px}.situation-links a{padding:14px 0}.situation-links b{font-size:20px}.situation-links small{font-size:12px;margin-top:0}.tax-block{display:block;padding:40px 0}.tax-label{font-size:11px;margin-bottom:10px}.tax-block h2{font-size:30px}.tax-block .tax-summary{font-size:14px;margin:16px 0 23px}.tax-details{display:block}.tax-details>div+div{margin-top:24px}.tax-details h3{font-size:17px;margin-bottom:9px}.clean-list li{font-size:14px;padding-top:5px;padding-bottom:5px}.tax-flow{font-size:12px;gap:7px;margin-top:20px;padding-top:16px}.deadline{font-size:12px;padding:13px 15px}.compare-sheet{padding:23px 16px}.compare-heading{display:block;margin-bottom:17px}.compare-heading h3{font-size:19px;margin-bottom:6px}.compare-heading span{font-size:11px}.compare-table{font-size:12px}.compare-table th,.compare-table td{padding:14px 5px}.compare-table th:first-child,.compare-table td:first-child{width:29%}.comparison-note{font-size:11px}.deliverables-row{display:block;margin-top:26px}.deliverables-row>div{padding-top:18px;margin-top:22px}.deliverables-row h3{font-size:19px}.deliverables-row p{font-size:13px}.followup-note{font-size:13px}.consult-note{display:block;padding:25px 23px;margin-bottom:38px}.consult-note h3{font-size:23px}.consult-note p{font-size:14px}.consult-note .button{margin-top:20px}.center-faq .faq-layout{display:block}.center-faq h2{font-size:30px}.center-faq .faq{margin-top:25px}}

.mobile-break{display:none}@media(max-width:760px){.mobile-break{display:inline}.comparison h2{word-break:keep-all}}

/* V2: restrained editorial refinement. Brand palette and factual copy preserved. */
:root { --muted:#58697b; --ease-out:cubic-bezier(.23,1,.32,1); }
html { scroll-padding-bottom:90px; }
body { letter-spacing:-.02em; word-break:keep-all; overflow-wrap:anywhere; }
h1,h2,h3,h4 { letter-spacing:-.04em!important; word-break:keep-all; text-wrap:balance; }
p { text-wrap:pretty; }
a,button,summary { touch-action:manipulation; scroll-margin-block:24px 100px; }
a:focus-visible,button:focus-visible,summary:focus-visible { outline:2px solid currentColor; outline-offset:6px; }
.wrap { width:min(1184px,calc(100% - 96px)); }
.nav { height:88px; }
.brand img { width:300px; }
.navlinks a { display:inline-flex; align-items:center; min-height:44px; }
.navlinks .nav-cta { padding:0 0 0 12px; border:0; }
.navlinks a[aria-current=page] { text-decoration-thickness:2px; }
.hero-copy { padding:80px 0 76px; }
h1 { font-weight:650; }
h1 .light { font-size:.84em; font-weight:450; margin-bottom:20px; }
.hero-desc { font-size:17px; margin-top:30px; margin-bottom:30px; }
.button { border-radius:3px; min-height:52px; transition:background-color 180ms var(--ease-out),color 180ms var(--ease-out),transform 150ms var(--ease-out); }
.button:active { transform:translateY(1px); }
.button .arrow,.textlink .arrow { transition:transform 180ms var(--ease-out); }
.promise { background:white; color:var(--navy); border-bottom:1px solid var(--line); }
.promise-grid { padding:38px 0 40px; }
.promise-item { border-color:var(--line); }
.promise h2 { color:var(--navy); font-size:22px; }
.promise p { color:var(--muted); font-size:14px; }
.section { padding:112px 0; }
h2 { font-size:40px; font-weight:600; line-height:1.4; }
.section-head { display:block; margin-bottom:52px; }
.section-head>p { margin:20px 0 0; }
.section-head>p br { display:none; }
.centers { gap:72px; }
.center,.center.asset { background:none; padding:0; display:flex; flex-direction:column; }
.center-top { border-color:var(--navy); padding-bottom:20px; margin-bottom:32px; }
.center-top h3 { font-size:32px; font-weight:600; }
.center h4 { font-size:26px; line-height:1.5; font-weight:550; }
.center>p { font-size:16px; }
.tags { flex-wrap:wrap; padding-bottom:28px; }
.delivery { border-top:0; margin-bottom:20px; }
.delivery li { border-bottom:0; padding:10px 0; font-size:15px; }
.textlink { border-top:1px solid var(--line); padding-top:22px; margin-top:auto; min-height:52px; }
.about { background:var(--pale); color:var(--navy); }
.about h2 { color:var(--navy); font-size:40px; }
.about-copy>p { color:var(--ink); font-size:20px; }
.signature { border-color:#c2cfdb; margin-top:36px; }
.signature span,.credentials,.career { color:var(--muted); }
.signature strong { font-size:32px; }
.career { font-size:15px; line-height:2; }
.faq-layout,.center-faq .faq-layout { grid-template-columns:.9fr 1.35fr; gap:80px; }
summary { font-weight:550; padding:25px 0; }
summary:after { flex-shrink:0; }
details p { max-width:62ch; line-height:1.9; padding-right:28px; }
.column { padding:36px 0 46px; }
.blog-link { min-height:48px; }
.contact { padding:88px 0; }
.contact-phone { font-size:42px; font-weight:500; font-variant-numeric:tabular-nums; }
.contact-email { width:fit-content; overflow-wrap:anywhere; min-height:44px; margin-bottom:24px; }
.directions { border-top:1px solid #bdcad7; padding-top:23px; margin-bottom:26px; }
.directions h3 { font-size:16px; font-weight:600; color:var(--navy); margin-bottom:10px; }
.office-address { margin-bottom:6px; max-width:47ch; }
.directions-links { display:flex; flex-wrap:wrap; align-items:center; gap:4px 24px; font-size:14px; }
.directions-links>span { color:var(--muted); }
.directions-links a { min-height:44px; display:inline-flex; align-items:center; gap:10px; text-decoration:underline; text-underline-offset:5px; }
.kakao-info a { display:inline-flex; min-height:44px; align-items:center; gap:12px; }
.kakao-info { margin-bottom:10px; }
.footer { padding:36px 0 40px; }
.footer-address,.footer p { font-size:12px; line-height:1.9; }
.center-hero { padding:36px 0 72px; }
.breadcrumbs { margin-bottom:48px; align-items:center; font-size:13px; }
.breadcrumbs a { min-height:44px; display:inline-flex; align-items:center; }
.center-hero h1 { font-size:58px; font-weight:600; margin-bottom:28px; }
.hero-aside { padding-left:32px; }
.hero-aside a { min-height:56px; font-size:17px; }
.local-nav .wrap { padding-block:9px; gap:32px; }
.local-nav a { display:inline-flex; align-items:center; min-height:44px; }
.center-intro { grid-template-columns:.85fr 1.35fr; gap:88px; }
.work-list { border-top:0; }
.work-list li { padding:27px 0; }
.work-list li:first-child { padding-top:0; }
.work-list h3 { font-weight:550; font-size:24px; }
.work-list p { font-size:16px; }
.samples-title { margin-top:72px; margin-bottom:30px; }
.samples-title h3 { font-size:28px; font-weight:550; }
.sample-grid { gap:38px; }
.sample-stage { background:none; padding:0 0 20px; height:auto; min-height:226px; justify-content:flex-start; border-bottom:1px solid var(--line); }
.sample-paper { background:#f5f8fb; border:0; box-shadow:none; min-height:206px; padding:24px; max-width:none; }
.sample-item figcaption { padding-top:20px; }
.sample-item figcaption p { font-size:15px; }
.steps { gap:36px; margin-top:48px; }
.step-label { font-size:12px; letter-spacing:0; }
.steps li { padding-top:24px; }
.steps h3 { font-weight:550; font-size:22px; }
.steps p { font-size:15px; }
.asset-hero { border-bottom:0; }
.situation-links { margin-top:48px; gap:40px; }
.situation-links a { padding:24px 0 0; }
.situation-links b { font-size:24px; font-weight:550; }
.tax-block { padding:72px 0; gap:76px; }
.tax-block h2 { font-weight:550; font-size:34px; }
.tax-label { color:#875036; font-size:14px; letter-spacing:0; margin-bottom:18px; }
.tax-details { gap:36px; }
.tax-details h3 { font-weight:600; }
.clean-list li { font-size:16px; padding-block:7px; }
.tax-flow { font-size:14px; gap:12px; }
.comparison { background:var(--pale); color:var(--navy); }
.comparison h2 { color:var(--navy); }
.comparison .section-head>p { color:var(--muted); }
.compare-sheet { padding:34px 36px; }
.deliverables-row>div { border-color:#bdcad7; }
.deliverables-row p,.followup-note { color:var(--muted); }
.deliverables-row h3 { font-weight:600; }
.consult-note { background:none; border-bottom:1px solid var(--line); padding:0 0 36px; margin-bottom:64px; }
@media(hover:hover) and (pointer:fine) {
 .button:hover .arrow,.textlink:hover .arrow { transform:translate(2px,-2px); }
 summary:hover { color:#3a5d83; }
 .navlinks a:hover,.local-nav a:hover { text-decoration:underline; text-underline-offset:7px; }
}
@media(min-width:1101px) {
 .hero h1 { font-size:62px; line-height:1.25; }
 .hero-grid { grid-template-columns:1.05fr 1fr; }
 .portrait { height:608px; }
}
@media(max-width:1100px) {
 .wrap { width:calc(100% - 64px); }
 .centers { gap:40px; }
 .brand img { width:260px; }
 .center-intro { gap:48px; }
 .hero h1,.center-hero h1 { font-size:48px; }
 .hero-copy { padding:60px 0; }
}
@media(max-width:760px) {
 .wrap { width:calc(100% - 48px); }
 .nav { height:76px; gap:12px; }
 .brand { flex-shrink:1; min-width:0; }
 .brand img { width:242px; max-width:100%; }
 .menu-toggle { min-width:44px; min-height:44px; padding:8px 0 8px 8px; flex-shrink:0; }
 .navlinks { top:75px; left:-24px; right:-24px; padding:12px 24px 20px; gap:0; }
 .navlinks.open { display:grid; grid-template-columns:1fr 1fr; }
 .navlinks a { min-height:48px; }
 .navlinks .nav-cta { padding:0; }
 .hero-copy { padding:40px 0 0; }
 .hero h1 { font-size:38px; line-height:1.26; margin-bottom:20px; }
 h1 .light { font-size:.88em; margin-bottom:14px; }
 .hero-desc { font-size:15px; line-height:1.8; margin:24px 0; }
 .button { font-size:14px; padding:14px 16px; gap:12px; min-height:52px; }
 .hero-actions { gap:10px; }
 .portrait { height:330px; margin-top:4px; }
 .portrait img { width:284px; margin-top:-24px; }
 .promise-grid { padding:8px 0; }
 .promise-item,.promise-item:first-child,.promise-item:last-child { padding:24px 0; border-color:var(--line); }
 .promise h2 { font-size:21px; margin-bottom:8px; }
 .promise p { font-size:14px; }
 .section { padding:72px 0; }
 h2,.about h2 { font-size:30px; line-height:1.45; }
 .section-head { margin-bottom:34px; }
 .section-head>p { margin-top:18px; font-size:15px; }
 .centers { display:block; }
 .center,.center.asset { padding:0; }
 .center+.center { margin-top:48px; }
 .center-top { margin-bottom:24px; padding-bottom:16px; }
 .center-top h3 { font-size:29px; }
 .center h4 { font-size:24px; }
 .center>p { font-size:15px; }
 .tags { font-size:13px; gap:16px; padding-bottom:20px; }
 .delivery li { grid-template-columns:82px minmax(0,1fr); gap:12px; font-size:14px; padding:9px 0; }
 .textlink { font-size:15px; padding-top:18px; }
 .about-copy { margin-top:30px; }
 .about-copy>p { font-size:17px; }
 .signature { margin-top:26px; }
 .career { font-size:14px; }
 .faq-layout,.center-faq .faq-layout { display:block; }
 summary { font-size:16px; padding:22px 0; }
 details p { font-size:15px; padding-right:12px; }
 .column { padding:30px 0 38px; }
 .column h2 { font-size:23px; }
 .blog-link { font-size:14px; }
 .contact { padding:64px 0; }
 .contact h2 { font-size:31px; }
 .contact-info { margin-top:38px; }
 .contact-phone { font-size:34px; }
 .contact-email { font-size:17px; margin-bottom:14px; }
 .office-address { font-size:14px; }
 .footer { padding-bottom:108px; }
 .mobile-contact a { min-height:56px; }
 .center-hero { padding:18px 0 40px; }
 .breadcrumbs { margin-bottom:24px; font-size:12px; }
 .center-hero h1 { font-size:37px; margin-bottom:22px; }
 .center-hero p.hero-lead { font-size:15px; }
 .hero-aside { margin-top:28px; padding:0; }
 .hero-aside a { font-size:15px; min-height:48px; }
 .local-nav .wrap { gap:0 22px; padding-block:8px; font-size:13px; }
 .center-intro { display:block; }
 .center-intro>div>p:not(.eyebrow) { font-size:15px; }
 .work-list { margin-top:36px; }
 .work-list h3 { font-size:21px; }
 .work-list p { font-size:15px; }
 .work-list li { padding:24px 0; }
 .samples-title { margin-top:48px; }
 .samples-title h3 { font-size:25px; }
 .samples-title p { font-size:12px; }
 .sample-stage { min-height:0; padding-bottom:0; border:0; }
 .sample-paper { min-height:180px; padding:24px; }
 .sample-item+.sample-item { margin-top:32px; }
 .sample-item figcaption { padding-top:14px; }
 .sample-item figcaption p { font-size:14px; }
 .steps { gap:30px 24px; margin-top:34px; }
 .steps h3 { font-size:19px; }
 .steps p { font-size:14px; }
 .step-label { font-size:12px; }
 .situation-links { margin-top:30px; gap:0; }
 .situation-links a { padding:18px 0; }
 .situation-links b { font-size:21px; }
 .tax-block { padding:48px 0; }
 .tax-block h2 { font-size:29px; }
 .tax-label { font-size:13px; }
 .tax-details>div+div { margin-top:26px; }
 .clean-list li { font-size:15px; }
 .tax-flow { font-size:13px; gap:8px; }
 .compare-sheet { padding:24px 14px; }
 .compare-table { font-size:12px; }
 .compare-table th,.compare-table td { padding:15px 4px; }
 .comparison-note { font-size:12px; }
 .deliverables-row p,.followup-note { font-size:14px; }
 .consult-note { padding:0 0 30px; margin-bottom:44px; }
 .center-faq h2 { font-size:30px; }
}
@media(max-width:360px) {
 .hero h1 { font-size:33px; }
 .center-hero h1 { font-size:32px; }
 .hero-actions .button { padding-inline:12px; gap:6px; font-size:13px; }
 .contact-phone { font-size:30px; }
 .steps { grid-template-columns:1fr; }
}
@media(prefers-reduced-motion:reduce) {
 html { scroll-behavior:auto; }
 *,*::before,*::after { transition:none!important; animation:none!important; }
}

/* V3 requested copy/readability follow-up */
.tags { font-size:16px; font-weight:500; line-height:1.65; }
.column>h2 { margin:0; }
@media(max-width:760px) {
 .tags { font-size:15px; gap:10px 18px; }
 .column { flex-direction:row; align-items:center; flex-wrap:wrap; gap:12px 24px; }
 .column>h2 { font-size:22px; }
}

/* V5: longer approved center name, equal CTA widths and readable mobile menu. */
.hero-actions { display:grid; grid-template-columns:repeat(2,minmax(0,1fr)); max-width:560px; }
.hero-actions .button { min-width:0; white-space:nowrap; }
@media(max-width:760px) {
 .hero-actions { grid-template-columns:1fr; max-width:none; }
 .hero-actions .button { width:100%; }
 .navlinks.open { grid-template-columns:1fr; }
 .navlinks a { white-space:nowrap; }
 .center-top h3 { font-size:clamp(24px,7.4vw,29px); }
}

@media(max-width:760px) {
 .portrait { height:278px; }
 .portrait img { width:240px; margin-top:-20px; }
}

/* V7: authentic office deliverables and approved fees. */
.real-samples { display:grid; grid-template-columns:1fr 1fr .95fr; gap:28px; align-items:start; }
.real-samples figure,.document-sample { margin:0; min-width:0; }
.message-paper { background:#f4f7fa; padding:25px 23px; }
.message-sender { font-size:12px; color:var(--navy); font-weight:600; padding-bottom:17px; margin-bottom:20px; border-bottom:1px solid var(--line); }
.message-copy { white-space:pre-wrap; font-size:14px; line-height:1.8; color:var(--ink); overflow-wrap:anywhere; }
.real-samples figcaption,.document-sample figcaption { padding-top:20px; font-size:15px; }
.real-samples figcaption b,.document-sample figcaption b { display:block; color:var(--navy); font-weight:600; margin-bottom:6px; }
.real-samples figcaption>span,.document-sample figcaption>span { display:block; color:var(--muted); font-size:12px; }
.document-open { display:block; background:white; border:1px solid #d6dfe7; box-shadow:0 5px 16px #203a5b0a; }
.document-open img { display:block; width:100%; height:auto; }
.document-zoom { display:flex; justify-content:space-between; padding:13px 18px; border-top:1px solid var(--line); color:var(--navy); font-size:14px; min-height:48px; }
.document-feature { display:grid; grid-template-columns:minmax(0,410px) minmax(0,1fr); gap:76px; align-items:center; }
.document-context h3 { font-size:29px; font-weight:550; color:var(--navy); line-height:1.5; margin-bottom:22px; }
.document-context p { font-size:17px; line-height:1.9; color:var(--muted); }
.document-context .document-context-note { font-size:13px; margin-top:28px; }
.fee-block { align-items:start; gap:56px; margin-top:56px; }
.fee-block>div { flex:1; min-width:0; }
.fee-table { border-collapse:collapse; width:100%; font-size:16px; color:var(--ink); margin:0 0 20px; }
.fee-table caption { text-align:left; font-size:14px; color:var(--muted); padding-bottom:16px; }
.fee-table th,.fee-table td { text-align:left; padding:17px 12px; border-bottom:1px solid #c4d0dc; font-weight:400; }
.fee-table th:first-child { padding-left:0; }
.fee-table thead th { font-size:14px; color:var(--muted); font-weight:500; }
.fee-table td:last-child,.fee-table th:last-child { text-align:right; padding-right:0; white-space:nowrap; }
.fee-table tbody th { color:var(--navy); }
.fee-block .fee-explanation { font-size:15px; }
.faq .fee-table { font-size:15px; margin-top:8px; }
.faq .fee-table caption { font-size:13px; }
.inline-link { text-decoration:underline; text-underline-offset:4px; }
.consult-note p { max-width:62ch; line-height:1.9; }
.document-dialog { border:0; padding:0; width:min(940px,calc(100vw - 32px)); max-width:none; max-height:90dvh; color:var(--ink); background:var(--pale); }
.document-dialog::backdrop { background:#10243bd1; }
.dialog-bar { position:sticky; top:0; display:flex; justify-content:space-between; align-items:center; gap:16px; padding:12px 20px; background:white; border-bottom:1px solid var(--line); z-index:1; }
.dialog-bar h2 { font-size:17px; line-height:1.4; }
.dialog-close { background:var(--navy); color:white; border:0; padding:10px 16px; min-width:60px; min-height:44px; flex-shrink:0; cursor:pointer; }
.dialog-image { display:block; width:100%; height:auto; }
@media(max-width:1100px) { .real-samples { gap:20px; } .message-paper { padding:20px 18px; } .document-feature { gap:40px; } }
@media(max-width:760px) {
 .real-samples { grid-template-columns:1fr; gap:36px; }
 .message-paper { padding:24px; }
 .message-copy { font-size:15px; }
 .message-sender { font-size:13px; }
 .real-samples figcaption,.document-sample figcaption { padding-top:15px; }
 .document-feature { grid-template-columns:1fr; gap:28px; }
 .document-context h3 { font-size:24px; }
 .document-context p { font-size:15px; }
 .document-context .document-context-note { margin-top:16px; }
 .fee-block { display:block; margin-top:38px; }
 .fee-block h3 { margin-bottom:24px; }
 .fee-table,.faq .fee-table { font-size:14px; }
 .fee-table caption { font-size:13px; }
 .fee-table th,.fee-table td { padding:15px 5px; }
 .fee-table thead th { font-size:13px; }
 .fee-block .fee-explanation { font-size:14px; }
 .dialog-bar { padding:10px 12px; }
 .dialog-bar h2 { font-size:14px; }
}

.advisory-format{max-width:none;min-height:360px;padding:32px}.advisory-format h4{margin-top:26px}

/* V8: base fee and payroll supplement, with equal typographic weight. */
.fee-lines{margin-bottom:20px}.fee-lines p,.faq .fee-lines p{font-size:16px;font-weight:400;line-height:1.8;margin:0;color:var(--muted)}.fee-lines p+p,.faq .fee-lines p+p{margin-top:8px}
@media(max-width:700px){.fee-lines p,.faq .fee-lines p{font-size:15px}}

/* V9: message action appearance and even fee paragraph spacing. */
.message-button-sample{margin-top:20px;min-height:44px;display:flex;align-items:center;justify-content:center;border:1px solid #c5cfd8;background:white;color:var(--ink);font-size:14px;line-height:1.5;text-align:center;padding:10px 16px}
.fee-block .fee-lines{margin-bottom:8px}

/* V9 reference-based Kakao notification samples. */
.message-paper{background:#e5edf3;padding:18px 14px 20px}
.message-profile{display:flex;align-items:center;gap:9px;margin-bottom:10px;color:#33404c;font-size:13px;font-weight:500}
.message-profile img{width:36px;height:36px;padding:4px;border-radius:50%;background:white;object-fit:contain}
.message-row{display:flex;align-items:flex-end;gap:6px;padding-left:8px}
.message-bubble{flex:1;min-width:0;overflow:hidden;border-radius:18px;background:white}
.message-header{background:#fee500;color:#202020;padding:16px;font-size:16px;font-weight:600;line-height:1.4}
.message-content{padding:18px 16px 14px}
.message-copy{color:#252525;line-height:1.75}
.message-button-sample{border:1px solid #e6e7e8;background:#f1f1f2;border-radius:6px;color:#252525;margin-top:20px}
.message-time{flex:none;font-size:10px;line-height:1.35;color:#64717d;padding-bottom:3px;text-align:left}
@media(max-width:700px){.message-paper{padding:18px 12px 20px}.message-content{padding:16px 14px 12px}.message-row{padding-left:0}.message-copy{font-size:14px}}

/* Closing-report page navigation. */
.dialog-controls{display:flex;align-items:center;gap:8px;flex-shrink:0}.dialog-controls button{min-width:44px;min-height:44px;border:1px solid #c5cfd8;background:white;color:var(--navy);padding:8px 10px;font:inherit;cursor:pointer}.dialog-controls .dialog-close{background:var(--navy);color:white}.dialog-controls button:disabled{opacity:.4;cursor:default}.document-page{white-space:nowrap;font-size:13px}@media(max-width:700px){.dialog-bar{flex-wrap:wrap;gap:10px}.dialog-bar h2{width:100%}.dialog-controls{width:100%;justify-content:flex-end}}

/* Fee scope: readable service comparison in the existing office palette. */
.fee-section{background:white}.fee-section h2{margin-bottom:36px}.fee-plans{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:28px}.fee-plan{background:var(--pale);padding:36px 40px;border-top:2px solid var(--navy)}.fee-plan h3{font-size:24px;font-weight:600;color:var(--navy);margin:0 0 16px}.fee-price{font-size:18px;color:var(--navy);margin:0 0 32px;line-height:1.3}.fee-price strong{font-size:42px;letter-spacing:-.03em;font-weight:600;margin-left:6px}.fee-plan h4{font-size:16px;font-weight:600;color:var(--navy);margin:0 0 10px}.fee-plan .fee-included p,.fee-plan .fee-annual p{font-size:16px;line-height:1.85;color:var(--ink);margin:0;word-break:keep-all;overflow-wrap:break-word}.fee-included{min-height:106px}.fee-annual{border-top:1px solid #c9d5e0;margin-top:24px;padding-top:24px}.fee-payroll{display:flex;gap:40px;padding:28px 0;border-bottom:1px solid var(--line);align-items:baseline}.fee-payroll h3{font-size:18px;color:var(--navy);font-weight:600;margin:0;flex-shrink:0}.fee-payroll p{font-size:16px;line-height:1.8;margin:0;color:var(--ink)}.fee-payroll p+p{color:var(--muted);margin-top:4px}.fee-terms{margin-top:24px;display:grid;gap:8px}.fee-terms p{font-size:15px;line-height:1.8;margin:0;color:var(--muted)}
.tax-block{grid-template-columns:1fr 1.2fr;gap:80px}.tax-details{display:block}.tax-details .clean-list{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));column-gap:24px;row-gap:4px}
@media(max-width:760px){.fee-section h2{margin-bottom:28px}.fee-plans{grid-template-columns:1fr;gap:24px}.fee-plan{padding:28px 24px}.fee-price strong{font-size:38px}.fee-included{min-height:0}.fee-payroll{display:block;padding:24px 0}.fee-payroll h3{margin-bottom:12px}.tax-block{grid-template-columns:1fr;gap:28px}.tax-details .clean-list{grid-template-columns:1fr;gap:0}}

/* Office line first, mobile under it */
.contact-phone{margin-bottom:6px}
.contact-mobile{display:block;width:fit-content;font-size:20px;color:var(--navy);font-variant-numeric:tabular-nums;margin-bottom:22px;min-height:32px}
.contact-mobile span{font-size:15px;color:var(--muted,#657487);margin-right:4px}
@media (max-width:640px){.contact-mobile{font-size:18px}}