:root {
  --navy: #0b2350;
  --navy-2: #13306b;
  --sky: #3d8bd4;
  --sky-soft: #e8f1fb;
  --gold: #c8a96a;
  --ink: #1b2433;
  --muted: #5d6879;
  --line: #dde3ec;
  --bg: #ffffff;
  --tint: #f5f7fb;
  --radius: 14px;
  --serif: "Noto Serif KR", serif;
  --sans: "Noto Sans KR", system-ui, -apple-system, sans-serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; scroll-padding-top: 76px; }
body { margin: 0; font-family: var(--sans); color: var(--ink); background: var(--bg); line-height: 1.7; word-break: keep-all; -webkit-font-smoothing: antialiased; }
a { color: inherit; }
img { max-width: 100%; }
.container { width: min(1140px, 100% - 40px); margin: 0 auto; }

/* Header */
.site-header { position: sticky; top: 0; z-index: 50; background: rgba(255,255,255,.92); backdrop-filter: blur(10px); border-bottom: 1px solid transparent; transition: border-color .2s, box-shadow .2s; }
.site-header.scrolled { border-color: var(--line); box-shadow: 0 4px 20px rgba(11,35,80,.06); }
.nav { display: flex; align-items: center; justify-content: space-between; height: 72px; }
.brand { display: flex; align-items: center; gap: 12px; text-decoration: none; }
.brand-mark { display: grid; place-items: center; width: 42px; height: 42px; border-radius: 10px; background: var(--navy); color: #fff; font-family: var(--serif); font-size: 15px; letter-spacing: -1px; }
.brand-text { font-weight: 700; font-size: 18px; color: var(--navy); line-height: 1.2; }
.brand-text small { display: block; font-weight: 400; font-size: 11px; color: var(--muted); letter-spacing: .3px; }
.nav-menu { display: flex; align-items: center; gap: 30px; }
.nav-menu a { text-decoration: none; font-size: 15px; font-weight: 500; color: var(--ink); }
.nav-menu a:hover { color: var(--sky); }
.nav-menu .nav-cta { background: var(--navy); color: #fff; padding: 9px 18px; border-radius: 999px; }
.nav-menu .nav-cta:hover { background: var(--navy-2); color: #fff; }
.nav-toggle { display: none; background: none; border: 0; padding: 8px; cursor: pointer; }
.nav-toggle span { display: block; width: 22px; height: 2px; background: var(--navy); margin: 5px 0; transition: transform .2s, opacity .2s; }

/* Hero */
.hero { position: relative; overflow: hidden; background: linear-gradient(135deg, #071a3d 0%, var(--navy) 55%, #1d4a8f 100%); color: #fff; padding: 120px 0 110px; }
.hero-pattern { position: absolute; inset: 0; opacity: .08; background-image: radial-gradient(circle at 1px 1px, #fff 1px, transparent 0); background-size: 26px 26px; }
.hero::after { content: ""; position: absolute; right: -8%; top: -20%; width: 620px; height: 620px; border-radius: 50%; background: radial-gradient(circle, rgba(61,139,212,.35), transparent 65%); }
.hero-inner { position: relative; z-index: 1; }
.eyebrow { color: #8fc0ee; letter-spacing: 2px; font-size: 13px; text-transform: uppercase; margin: 0 0 18px; }
.hero h1 { font-family: var(--serif); font-size: clamp(36px, 6vw, 62px); line-height: 1.25; margin: 0 0 22px; font-weight: 700; }
.hero-lead { font-size: clamp(16px, 2vw, 19px); color: #d4e2f4; max-width: 620px; margin: 0 0 36px; font-weight: 300; }
.hero-actions { display: flex; gap: 12px; flex-wrap: wrap; }
.hero-facts { display: flex; gap: 48px; margin: 64px 0 0; padding-top: 28px; border-top: 1px solid rgba(255,255,255,.15); flex-wrap: wrap; }
.hero-facts dt { font-size: 13px; color: #8fc0ee; }
.hero-facts dd { margin: 2px 0 0; font-size: 22px; font-weight: 500; }
.hero-hanja { position: absolute; right: 4%; bottom: 30px; margin: 0; font-family: var(--serif); font-size: clamp(40px, 7vw, 92px); color: rgba(255,255,255,.06); writing-mode: vertical-rl; letter-spacing: 8px; z-index: 0; }

.btn { display: inline-block; text-decoration: none; padding: 14px 28px; border-radius: 999px; font-weight: 500; font-size: 15px; border: 1px solid transparent; cursor: pointer; transition: transform .15s, background .2s; font-family: inherit; }
.btn:hover { transform: translateY(-1px); }
.btn-primary { background: var(--sky); color: #fff; }
.btn-primary:hover { background: #2f78bd; }
.btn-ghost { border-color: rgba(255,255,255,.4); color: #fff; }
.btn-ghost:hover { background: rgba(255,255,255,.08); }

/* Sections */
.section { padding: 110px 0; }
.section-tint { background: var(--tint); }
.section-label { color: var(--sky); font-weight: 700; letter-spacing: 2px; font-size: 13px; text-transform: uppercase; margin: 0 0 10px; }
.section h2 { font-family: var(--serif); font-size: clamp(28px, 4vw, 40px); line-height: 1.35; margin: 0 0 16px; color: var(--navy); }
.section-lead { color: var(--muted); margin: 0 0 44px; }

/* About */
.about-grid { display: grid; grid-template-columns: 1fr 1.3fr; gap: 60px; align-items: start; }
.about-text p { margin: 0 0 18px; color: #39445a; font-size: 16.5px; }
.about-text .signature { font-family: var(--serif); color: var(--navy); margin-top: 26px; }
.strengths { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin-top: 70px; }
.strength { padding: 34px 30px; border: 1px solid var(--line); border-radius: var(--radius); background: #fff; transition: box-shadow .2s, transform .2s; }
.strength:hover { box-shadow: 0 14px 36px rgba(11,35,80,.08); transform: translateY(-3px); }
.strength-num { font-family: var(--serif); color: var(--gold); font-size: 22px; }
.strength h3 { margin: 10px 0 8px; color: var(--navy); font-size: 19px; }
.strength p { margin: 0; color: var(--muted); font-size: 15px; }
.org { margin-top: 56px; padding: 30px 34px; border-radius: var(--radius); background: var(--sky-soft); }
.org-title { margin: 0 0 14px; font-size: 16px; color: var(--navy); }
.org-list { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(3, 1fr); gap: 16px; font-size: 15px; color: #39445a; }
.org-list strong { display: block; color: var(--navy); }

/* Services */
.services { display: grid; grid-template-columns: repeat(2, 1fr); gap: 16px; align-items: start; }
.service { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); transition: box-shadow .2s; }
.service[open] { box-shadow: 0 12px 30px rgba(11,35,80,.07); border-color: #c7d6ea; }
.service summary { list-style: none; cursor: pointer; display: flex; gap: 16px; align-items: center; padding: 22px 24px; position: relative; }
.service summary::-webkit-details-marker { display: none; }
.service summary::after { content: "+"; position: absolute; right: 24px; font-size: 22px; color: var(--sky); transition: transform .2s; }
.service[open] summary::after { transform: rotate(45deg); }
.service-icon { display: grid; place-items: center; flex: none; width: 40px; height: 40px; border-radius: 10px; background: var(--navy); color: var(--gold); font-size: 13px; }
.service summary strong { display: block; color: var(--navy); font-size: 17px; }
.service summary small { color: var(--muted); font-size: 13.5px; }
.service ul { margin: 0; padding: 0 28px 24px 82px; color: #39445a; font-size: 15px; }
.service li { margin: 6px 0; }

/* People */
.people { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; }
.person { border: 1px solid var(--line); border-radius: var(--radius); padding: 28px; background: #fff; }
.avatar { width: 52px; height: 52px; border-radius: 50%; display: grid; place-items: center; background: linear-gradient(135deg, var(--navy), var(--sky)); color: #fff; font-family: var(--serif); font-size: 20px; margin-bottom: 16px; }
.person h3 { margin: 0; font-size: 20px; color: var(--navy); }
.person h3 span { display: block; font-size: 13px; color: var(--sky); font-weight: 500; margin-top: 2px; }
.person .edu { font-size: 13.5px; color: var(--muted); margin: 8px 0 12px; padding-bottom: 12px; border-bottom: 1px dashed var(--line); }
.person ul { margin: 0; padding-left: 18px; font-size: 14.5px; color: #39445a; }
.person li { margin: 3px 0; }

/* Offices */
.section-dark { background: var(--navy); color: #fff; }
.section-dark h2 { color: #fff; }
.section-dark .section-label { color: #8fc0ee; }
.offices { display: grid; grid-template-columns: repeat(3, 1fr); gap: 20px; margin-top: 30px; }
.office { padding: 30px; border-radius: var(--radius); background: rgba(255,255,255,.05); border: 1px solid rgba(255,255,255,.12); }
.office h3 { margin: 0 0 10px; font-size: 19px; }
.office p { color: #c9d6ea; margin: 0 0 16px; }
.office dl { margin: 0 0 18px; }
.office dl div { display: flex; gap: 12px; font-size: 15px; }
.office dt { color: #8fc0ee; min-width: 64px; }
.office dd { margin: 0; }
.office dd a { text-decoration: none; }
.map-link { color: var(--gold); text-decoration: none; font-size: 14px; }

/* Contact */
.contact-grid { display: grid; grid-template-columns: 1fr 1.4fr; gap: 60px; }
.contact-direct { list-style: none; padding: 0; margin: 0; }
.contact-direct li { padding: 14px 0; border-top: 1px solid var(--line); display: flex; gap: 16px; }
.contact-direct span { color: var(--muted); min-width: 56px; }
.contact-direct a { color: var(--navy); font-weight: 500; text-decoration: none; }
.contact-form { background: var(--tint); padding: 36px; border-radius: var(--radius); display: grid; gap: 16px; }
.contact-form label { display: block; font-size: 14px; font-weight: 500; color: var(--navy); }
.contact-form input, .contact-form select, .contact-form textarea { font: inherit; font-weight: 400; padding: 12px 14px; border: 1px solid var(--line); border-radius: 10px; background: #fff; color: var(--ink); display: block; width: 100%; margin-top: 6px; }
.contact-form input:focus, .contact-form select:focus, .contact-form textarea:focus { outline: 2px solid var(--sky); outline-offset: 0; border-color: transparent; }
.field-row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }
.req { color: #d0544f; }
.consent { display: flex !important; grid-template-columns: none; gap: 10px !important; align-items: flex-start; font-weight: 400 !important; color: var(--muted) !important; font-size: 13px !important; }
.consent input { margin-top: 4px; width: auto; display: inline; flex: none; }
.hp { position: absolute; left: -9999px; }
.contact-form .btn { justify-self: start; }

/* Footer */
.site-footer { background: #061633; color: #9fb0c8; padding: 40px 0; font-size: 13.5px; }
.footer-inner { display: flex; justify-content: space-between; gap: 20px; flex-wrap: wrap; align-items: end; }
.footer-brand { color: #fff; font-weight: 700; font-size: 16px; margin: 0 0 6px; }
.footer-brand span { font-family: var(--serif); font-weight: 400; color: #8fc0ee; margin-left: 6px; }
.site-footer p { margin: 0; }

/* Reveal */
.reveal { opacity: 0; transform: translateY(18px); transition: opacity .6s ease, transform .6s ease; }
.reveal.in { opacity: 1; transform: none; }
@media (prefers-reduced-motion: reduce) { .reveal { opacity: 1; transform: none; } html { scroll-behavior: auto; } }

/* Responsive */
@media (max-width: 960px) {
  .about-grid, .contact-grid { grid-template-columns: 1fr; gap: 30px; }
  .strengths, .people, .offices { grid-template-columns: repeat(2, 1fr); }
  .services { grid-template-columns: 1fr; }
}
@media (max-width: 760px) {
  .container { width: calc(100% - 32px); }
  .nav-toggle { display: block; }
  .nav-menu { position: absolute; top: 72px; left: 0; right: 0; flex-direction: column; align-items: stretch; gap: 0; background: #fff; border-bottom: 1px solid var(--line); padding: 8px 16px 16px; display: none; }
  .nav-menu.open { display: flex; }
  .nav-menu a { padding: 12px 4px; border-bottom: 1px solid var(--line); }
  .nav-menu .nav-cta { margin-top: 12px; text-align: center; border: 0; }
  .site-header.menu-open .nav-toggle span:nth-child(1) { transform: translateY(7px) rotate(45deg); }
  .site-header.menu-open .nav-toggle span:nth-child(2) { opacity: 0; }
  .site-header.menu-open .nav-toggle span:nth-child(3) { transform: translateY(-7px) rotate(-45deg); }
  .hero { padding: 80px 0 70px; }
  .hero-facts { gap: 26px; margin-top: 44px; }
  .hero-facts dd { font-size: 18px; }
  .br-desktop { display: none; }
  .section { padding: 72px 0; }
  .strengths, .people, .offices, .org-list, .field-row { grid-template-columns: 1fr; }
  .service ul { padding: 0 20px 20px 24px; }
  .contact-form { padding: 24px; }
}

/* Tax news */
.news-head { display: flex; justify-content: space-between; align-items: flex-end; gap: 20px; flex-wrap: wrap; }
.news-more { color: var(--sky); font-weight: 500; text-decoration: none; margin-bottom: 44px; }
.news-list { display: grid; grid-template-columns: repeat(2, 1fr); gap: 18px; }
.news-item { background: #fff; border: 1px solid var(--line); border-radius: var(--radius); padding: 26px 28px; display: flex; flex-direction: column; }
.news-meta { display: flex; gap: 12px; align-items: center; font-size: 13px; color: var(--muted); }
.news-cat { background: var(--sky-soft); color: var(--navy); font-weight: 500; padding: 2px 10px; border-radius: 999px; }
.news-item h3 { margin: 12px 0 8px; font-size: 18px; color: var(--navy); line-height: 1.45; }
.news-item p { margin: 0 0 14px; color: #39445a; font-size: 15px; flex: 1; }
.news-source { font-size: 13px; color: var(--sky); text-decoration: none; }
.news-note { margin: 24px 0 0; font-size: 13px; color: var(--muted); }
.news-note a { color: var(--sky); }
.page-title { font-family: var(--serif); font-size: clamp(28px, 4vw, 40px); color: var(--navy); margin: 0 0 16px; }
@media (max-width: 760px) { .news-list { grid-template-columns: 1fr; } }