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h2{font-size:clamp(34px,9.2vw,46px);line-height:1.3}.section-heading>p:last-child,.split-heading>div>p,.startup-intro>p,.audit-content>p,.contact-intro>p{font-size:16px}.section-kicker{justify-content:flex-start;font-size:12px}.section-heading.centered{text-align:left}.value-grid{grid-template-columns:1fr}.value-card{min-height:310px;padding:32px 26px}.wide-break{display:none}.task-panel{grid-template-columns:1fr;padding:18px 22px}.check-row,.check-row:nth-last-child(-n+2){border-bottom:1px solid #e7eaee;min-height:66px;font-size:15px}.check-row:last-child{border-bottom:0}.target-band{margin-top:70px;padding-bottom:90px}.target-grid{grid-template-columns:repeat(2,1fr)}.target-item{min-height:118px}.startup-steps{grid-template-columns:1fr}.startup-step{min-height:auto;padding:28px 22px}.startup-step+.startup-step{border-left:0;border-top:1px solid var(--line)}.startup-step:not(:last-child):after{top:auto;bottom:-14px;right:24px;transform:rotate(90deg)}.startup-checks{grid-template-columns:1fr}.startup-checks .check-row{min-height:60px}.startup-note{min-height:78px}.communication-section{background:var(--navy-950)}.communication-grid{grid-template-columns:1fr;width:100%}.communication-intro{padding:88px 20px 56px}.communication-panel{color:var(--ink);background:#f8f8f7;padding:56px 20px 88px}.issue-row{gap:16px;min-height:78px;font-size:15px}.issue-icon{--icon-size:42px}.resolution-card{flex-direction:column;align-items:flex-start;gap:18px;padding:24px 18px}.resolution-logo{flex-basis:auto;width:min(250px,100%);height:60px}.resolution-card p{font-size:18px}.response-standard{margin-top:20px;padding:22px 18px}.response-standard li{font-size:15px}.services-grid{grid-template-columns:1fr}.service-card{min-height:260px;padding:30px 26px}.consulting-grid{grid-template-columns:repeat(2,1fr);gap:10px}.consulting-card{min-height:140px;padding:18px}.consulting-card b{font-size:16px}.audit-section{background:var(--white);min-height:0}.audit-layout{grid-template-columns:1fr}.audit-visual,.audit-spacer{display:none}.process-grid{grid-template-columns:1fr;gap:0}.process-card{min-height:300px}.contact-layout{gap:48px}.contact-intro ul{font-size:14px}.phone-card{padding:20px}.phone-card b{font-size:20px}.contact-form{grid-template-columns:1fr;gap:20px;padding:28px 20px}.form-field.full,.full{grid-column:auto}.location-card{grid-template-columns:1fr}.map-frame{min-height:360px}.location-info{padding:36px 24px}.final-cta-section{padding:100px 0 130px}.final-cta-section p{font-size:16px}.final-cta-section p br{display:none}.footer{padding-bottom:110px}.footer-grid{grid-template-columns:1fr;gap:52px;padding-bottom:48px}.footer dl>div{grid-template-columns:110px 1fr}.copyright{line-height:1.6}.mobile-sticky{z-index:40;background:var(--navy-900);height:66px;color:var(--white);grid-template-columns:1fr 1fr;display:grid;position:fixed;inset:auto 0 0;box-shadow:0 -12px 28px #091a332e}.mobile-sticky a{place-items:center;font-weight:750;display:grid}.mobile-sticky a+a{background:var(--gold);color:var(--navy-950)}}:root{--process-progress:0%}.hero h1,.section-heading h2,.split-heading h2,.startup-intro h2,.communication-intro h2,.consulting-intro h2,.audit-content h2,.contact-intro h2,.final-cta-section h2,.value-card h3,.service-card h3,.process-card h3,.location-info h3,.footer-brand h2{font-family:Noto Serif KR,Georgia,serif}.desktop-nav,.header-cta,.button,.submit-button{letter-spacing:-.025em}.site-header{background:linear-gradient(#030c178f,#0000)}.site-header.scrolled{color:var(--white);background:#030c17f0;border-bottom-color:#c9a96e2e;box-shadow:0 18px 46px #030c1733}.hero{background:var(--navy-950);min-height:940px}.hero:before{content:"";z-index:2;pointer-events:none;background:linear-gradient(90deg,#030c17 0%,#030c17fa 28%,#030c17c7 48%,#030c1733 74%,#030c1775 100%),linear-gradient(#030c1742 0%,#0000 60%,#030c17c7 100%);position:absolute;inset:0}.hero:after{z-index:2;pointer-events:none;height:210px}.hero-inner{z-index:4}.hero-media{z-index:1;clip-path:inset(0 0 0 100%);transform:translate3d(calc(var(--pointer-x,0px) * .32), calc((var(--pointer-y,0px) + var(--hero-shift)) * .28), 0) scale(1.035);will-change:clip-path, transform;animation:1.45s cubic-bezier(.2,.7,.2,1) .18s both heroMediaReveal;position:absolute;inset:0 0 0 39%;overflow:hidden}.hero-media:before{content:"";z-index:2;pointer-events:none;background:linear-gradient(110deg,#030c1761,#0000 45%,#030c171f);position:absolute;inset:0}.hero-media:after{content:"";z-index:3;opacity:.13;mix-blend-mode:soft-light;pointer-events:none;background-image:radial-gradient(circle at 20% 30%,#ffffff38 0 .7px,#0000 .8px),radial-gradient(circle at 70% 60%,#00000047 0 .8px,#0000 .9px);background-size:5px 5px,7px 7px;position:absolute;inset:0}.hero-media img{object-fit:cover;object-position:58% center;filter:saturate(.76)contrast(1.04)brightness(.82);will-change:transform;width:100%;height:100%;animation:16s ease-in-out 1.4s infinite alternate cinematicDrift}.hero-architecture{z-index:3;opacity:.14;mix-blend-mode:screen;inset:108px -6% 0 56%}.hero h1{letter-spacing:-.05em;text-wrap:balance;text-shadow:0 18px 50px #0000003d;width:64%;max-width:820px;font-size:clamp(54px,4.15vw,80px);font-weight:500;line-height:1.28}.eyebrow{letter-spacing:.035em;font-size:17px;font-weight:500}.hero-copy{color:#ffffffb8;width:58%;max-width:720px}.button{font-weight:600}.button-gold,.submit-button{background:linear-gradient(135deg,#ead7a5 0%,#c4a267 48%,#a9854f 100%);box-shadow:inset 0 1px #ffffff52,0 14px 34px #0000001f}.section-heading h2,.split-heading h2,.startup-intro h2,.communication-intro h2,.consulting-intro h2,.audit-content h2,.contact-intro h2,.final-cta-section h2{letter-spacing:-.045em;text-wrap:balance;font-weight:500;line-height:1.38}.section-kicker{color:#98713d;letter-spacing:.25em;font-family:Noto Serif KR,Georgia,serif;font-size:13px;font-weight:500}.value-card h3,.service-card h3,.process-card h3{letter-spacing:-.04em;font-weight:600}.value-section,.services-section{background:var(--white)}.bookkeeping-section,.process-section{background:var(--surface)}.value-card,.service-card{background:#fffefaf5;border-color:#0b19271f;box-shadow:0 20px 54px #030c170f}.value-card:after,.service-card:after{content:"";z-index:0;opacity:0;background:radial-gradient(360px circle at var(--spot-x,50%) var(--spot-y,0%), #b995592e, transparent 54%);pointer-events:none;transition:opacity .42s;position:absolute;inset:0}.value-card>*,.service-card>*{z-index:1;position:relative}.service-card.featured:after{background:radial-gradient(360px circle at var(--spot-x,50%) var(--spot-y,0%), #e2ca962e, transparent 56%)}@media (hover:hover){.value-card:hover:after,.service-card:hover:after{opacity:1}}.consulting-section{background:linear-gradient(105deg,#030c17 0%,#071725 48% 100%)}.consulting-layout{z-index:3;position:relative}.consulting-media{z-index:1;position:absolute;inset:0 0 0 43%;overflow:hidden}.consulting-media:after{content:"";background:linear-gradient(90deg,#071725 0%,#071725d1 22%,#0717256b 62%,#071725b3 100%),linear-gradient(#030c173d,#0000 45%,#030c1799);position:absolute;inset:0}.consulting-media img{object-fit:cover;object-position:center;filter:saturate(.68)contrast(1.05)brightness(.72);width:100%;height:100%;animation:18s ease-in-out infinite alternate consultingDrift}.building-lines{z-index:2;opacity:.12}.consulting-card{-webkit-backdrop-filter:blur(10px);backdrop-filter:blur(10px);background:#030c178a;border-color:#e2ca9647;box-shadow:inset 0 1px #ffffff0a}.consulting-card:hover{background:#030c17bd}.process-grid:after,.reveal.is-visible .process-grid:after{width:var(--process-progress);transition:width .18s linear}.process-card{background:#fffefaf2;transition:color .52s,background .52s,transform .24s,box-shadow .24s,border-color .24s}.process-card.active{background:linear-gradient(145deg,#071725,#102d43);border-color:#152d41;box-shadow:0 26px 62px #030c172e}.process-card.active h3{color:var(--gold-light)}.contact-form{background:var(--white);box-shadow:0 34px 90px #00000047}.final-cta-section,.contact-section{background:linear-gradient(118deg,#030c17,#0a2438)}.footer{background:#020912}@keyframes heroMediaReveal{0%{clip-path:inset(0 0 0 100%);opacity:.3}to{clip-path:inset(0);opacity:1}}@keyframes cinematicDrift{0%{transform:scale(1.07)translate(-1.4%)}to{transform:scale(1.14)translate(1.2%,-1%)}}@keyframes consultingDrift{0%{transform:scale(1.03)translate(-1%)}to{transform:scale(1.09)translate(1.2%,-1%)}}@media (max-width:1180px){.hero h1{width:72%}.hero-copy{width:68%}.hero-media{left:34%}.consulting-media{left:28%}}@media (max-width:767px){.site-header{background:linear-gradient(#030c17b8,#0000)}.hero:before{background:linear-gradient(90deg,#030c17f0,#030c178f),linear-gradient(#030c174d 0%,#0000 56%,#030c17 100%)}.hero-media{clip-path:none;animation:none;inset:0;transform:none}.hero-media img{object-position:66% center;filter:saturate(.68)contrast(1.05)brightness(.64);animation-duration:20s}.hero-architecture{display:none}.hero h1,.hero-copy{width:100%}.hero h1{letter-spacing:-.048em;font-weight:500}.eyebrow{font-size:14px}.consulting-media{opacity:.72;inset:0}.consulting-media:after{background:#030c17c2}.consulting-card{background:#030c17b3}}@media (prefers-reduced-motion:reduce){.hero-media,.hero-media img,.consulting-media img{clip-path:none!important;animation:none!important;transform:none!important}}
/* segmented services */
.service-directory{display:grid;grid-template-columns:repeat(3,1fr);gap:20px;align-items:start}.service-category{border:1px solid var(--line);background:var(--white);padding:34px;min-height:470px;box-shadow:0 16px 44px #0717250d;transition:transform .2s,border-color .2s}.service-category:hover{transform:translateY(-5px);border-color:var(--gold)}.featured-category{background:var(--navy-900);border-color:var(--navy-900);color:var(--white)}.service-category-head{display:flex;align-items:flex-start;gap:18px;padding-bottom:24px;border-bottom:1px solid var(--line)}.featured-category .service-category-head{border-color:#ffffff24}.service-category-head>span{color:var(--gold);font-family:Noto Serif KR,serif;font-size:34px;line-height:1}.service-category-head small{display:block;color:var(--gold);font-size:11px;font-weight:700;letter-spacing:.16em}.service-category-head h3{margin:7px 0 0;font-size:25px;letter-spacing:-.04em}.service-category>p{min-height:70px;margin:24px 0;color:var(--muted);font-size:15px;line-height:1.75}.featured-category>p{color:#ffffffa8}.service-category nav{display:grid}.service-category nav a{display:flex;justify-content:space-between;align-items:center;padding:15px 2px;border-bottom:1px solid var(--line);font-weight:650;transition:color .18s,padding .18s}.featured-category nav a{border-color:#ffffff1f}.service-category nav a:hover,.service-category nav a:focus-visible{color:var(--gold);padding-left:8px}.service-category nav span{color:var(--gold)}
.service-guide-section{background:var(--surface)}.service-guide-layout{display:grid;grid-template-columns:320px minmax(0,1fr);gap:86px;align-items:start}.service-guide-intro{position:sticky;top:118px}.service-guide-intro h2{font-family:Noto Serif KR,serif;font-size:clamp(42px,4vw,64px);line-height:1.18;letter-spacing:-.055em}.service-guide-intro>p:not(.section-kicker){margin:24px 0 30px;color:var(--muted);line-height:1.85}.service-detail-list{border-top:1px solid #bcb7ad}.service-detail{scroll-margin-top:105px;border-bottom:1px solid #cfc9bd}.service-detail summary{list-style:none;display:grid;grid-template-columns:58px 1fr auto;align-items:center;gap:20px;min-height:112px;padding:20px 8px;cursor:pointer}.service-detail summary::-webkit-details-marker{display:none}.service-detail summary>span:nth-child(2) small,.service-detail summary>span:nth-child(2) b{display:block}.service-detail summary small{color:var(--gold);font-size:10px;font-weight:750;letter-spacing:.16em}.service-detail summary b{margin-top:7px;font-size:23px;letter-spacing:-.035em}.detail-number{color:#a19a8e;font-family:Noto Serif KR,serif;font-size:18px}.service-detail summary i{display:grid;width:36px;height:36px;place-items:center;border:1px solid #bab2a5;border-radius:50%;font-size:22px;font-style:normal;transition:transform .2s,background .2s,color .2s}.service-detail[open] summary i{transform:rotate(45deg);background:var(--navy-900);color:var(--white)}.detail-body{padding:0 8px 38px 86px}.detail-lead{max-width:720px;margin:0 0 28px;color:#364554;font-size:17px;line-height:1.8}.detail-columns{display:grid;grid-template-columns:repeat(3,1fr);gap:14px}.detail-columns>div{padding:24px;border:1px solid #d8d2c7;background:#fffefa}.detail-columns h4{margin:0 0 15px;color:var(--navy-800);font-size:15px}.detail-columns ul{list-style:none;margin:0;padding:0}.detail-columns li{position:relative;padding-left:13px;color:var(--muted);font-size:13px;line-height:1.75}.detail-columns li:before{content:"";position:absolute;top:.72em;left:0;width:4px;height:4px;border-radius:50%;background:var(--gold)}.detail-process{display:flex;align-items:center;justify-content:center;gap:15px;margin-top:18px;padding:18px;background:#ece7de;color:var(--navy-800);font-size:13px;font-weight:700}.detail-process b{color:var(--gold)}.detail-note{margin:18px 0 0;padding:14px 18px;background:#ece7de;color:#69645d;font-size:12px;line-height:1.7}.detail-cta{display:inline-flex;align-items:center;gap:28px;margin-top:24px;color:var(--navy-800);font-weight:750;border-bottom:1px solid var(--gold);padding-bottom:6px}.detail-cta span{color:var(--gold);transition:transform .2s}.detail-cta:hover span{transform:translateX(6px)}
@media(max-width:1024px){.service-directory{grid-template-columns:1fr 1fr}.service-category:last-child{grid-column:1/-1;min-height:auto}.service-guide-layout{grid-template-columns:260px minmax(0,1fr);gap:48px}.detail-columns{grid-template-columns:1fr}.detail-body{padding-left:78px}}
@media(max-width:760px){.service-directory{grid-template-columns:1fr}.service-category,.service-category:last-child{grid-column:auto;min-height:auto;padding:26px}.service-category>p{min-height:0}.service-guide-layout{grid-template-columns:1fr;gap:34px}.service-guide-intro{position:static}.service-detail summary{grid-template-columns:42px 1fr auto;min-height:94px;gap:12px}.service-detail summary b{font-size:20px}.detail-body{padding:0 0 32px}.detail-columns{grid-template-columns:1fr}.detail-process{flex-wrap:wrap;gap:9px;font-size:11px}.detail-lead{font-size:15px}}


/* segmented services motion */
.service-category,.service-guide-intro,.service-detail{--motion-delay:0ms}
.service-category.motion-ready,.service-guide-intro.motion-ready,.service-detail.motion-ready{opacity:0;transform:translateY(24px);transition:opacity .72s cubic-bezier(.22,1,.36,1),transform .72s cubic-bezier(.22,1,.36,1);transition-delay:var(--motion-delay)}
.service-category.motion-ready{transform:translateY(30px) scale(.985);overflow:hidden;isolation:isolate}
.service-category.motion-ready:before{content:"";position:absolute;z-index:-1;inset:-45% 56% 45% -30%;background:radial-gradient(circle,#c9a96e24 0%,transparent 70%);opacity:0;transform:translate3d(-18px,12px,0);transition:opacity .9s ease .2s,transform 1.1s cubic-bezier(.22,1,.36,1) .15s;pointer-events:none}
.service-category.motion-ready.is-visible,.service-guide-intro.motion-ready.is-visible,.service-detail.motion-ready.is-visible{opacity:1;transform:none}
.service-category.motion-ready.is-visible:before{opacity:1;transform:translate3d(0,0,0)}
.service-category.is-visible:hover{transform:translateY(-6px)}
.service-category.is-visible nav a{position:relative}
.service-category.is-visible nav a:after{content:"";position:absolute;right:0;bottom:-1px;left:0;height:1px;background:linear-gradient(90deg,transparent,var(--gold),transparent);transform:scaleX(0);transform-origin:center;transition:transform .38s ease}
.service-category.is-visible nav a:hover:after,.service-category.is-visible nav a:focus-visible:after{transform:scaleX(1)}
.service-detail.motion-ready{transform:translateX(20px)}
.service-detail summary{position:relative;transition:background-color .3s ease,padding-left .3s ease}
.service-detail summary:after{content:"";position:absolute;right:0;bottom:-1px;left:0;height:1px;background:linear-gradient(90deg,var(--gold),#c9a96e38 55%,transparent);transform:scaleX(0);transform-origin:left;transition:transform .55s cubic-bezier(.22,1,.36,1)}
.service-detail summary:hover,.service-detail summary:focus-visible{background:#fffdf8;padding-left:16px}
.service-detail[open] summary:after{transform:scaleX(1)}
.service-detail[open] .detail-body{animation:serviceDetailReveal .55s cubic-bezier(.22,1,.36,1) both}
.service-detail[open] .detail-lead{animation:serviceDetailItem .48s cubic-bezier(.22,1,.36,1) .06s both}
.service-detail[open] .detail-columns>div{animation:serviceDetailItem .5s cubic-bezier(.22,1,.36,1) both}
.service-detail[open] .detail-columns>div:nth-child(1){animation-delay:.12s}.service-detail[open] .detail-columns>div:nth-child(2){animation-delay:.18s}.service-detail[open] .detail-columns>div:nth-child(3){animation-delay:.24s}
.service-detail[open] :is(.detail-process,.detail-note,.detail-cta){animation:serviceDetailItem .48s cubic-bezier(.22,1,.36,1) .28s both}
.service-detail:target{animation:serviceTargetGlow 1.25s ease-out}
.detail-process{position:relative;overflow:hidden}
.detail-process:after{content:"";position:absolute;top:0;bottom:0;width:34%;background:linear-gradient(100deg,transparent,#fff8,transparent);transform:translateX(-180%) skewX(-18deg);pointer-events:none}
.service-detail[open] .detail-process:after{animation:serviceProcessSweep 1.1s ease .38s both}
.detail-cta{position:relative;overflow:hidden}
.detail-cta:before{content:"";position:absolute;right:100%;bottom:0;width:100%;height:1px;background:var(--navy-800);transition:transform .45s ease}
.detail-cta:hover:before,.detail-cta:focus-visible:before{transform:translateX(100%)}
@keyframes serviceDetailReveal{0%{opacity:0;transform:translateY(-9px)}to{opacity:1;transform:none}}
@keyframes serviceDetailItem{0%{opacity:0;transform:translateY(14px)}to{opacity:1;transform:none}}
@keyframes serviceTargetGlow{0%{background:#c9a96e2b;box-shadow:inset 4px 0 var(--gold)}to{background:transparent;box-shadow:inset 0 0 transparent}}
@keyframes serviceProcessSweep{0%{transform:translateX(-180%) skewX(-18deg)}to{transform:translateX(420%) skewX(-18deg)}}
@media(max-width:760px){.service-category.motion-ready{transform:translateY(20px)}.service-detail.motion-ready{transform:translateY(16px)}.service-detail summary:hover,.service-detail summary:focus-visible{padding-left:8px}}
@media(prefers-reduced-motion:reduce){.service-category.motion-ready,.service-guide-intro.motion-ready,.service-detail.motion-ready{opacity:1;transform:none;transition:none}.service-category.motion-ready:before,.service-detail summary:after,.detail-process:after{transition:none;animation:none}.service-detail[open] .detail-body,.service-detail[open] .detail-lead,.service-detail[open] .detail-columns>div,.service-detail[open] :is(.detail-process,.detail-note,.detail-cta),.service-detail:target{opacity:1;transform:none;animation:none}}


/* fee guide */
.fee-section{position:relative;overflow:hidden;background:linear-gradient(180deg,#f7f4ee 0%,#fff 100%)}.fee-section:before{content:"";position:absolute;top:-260px;right:-220px;width:620px;height:620px;border:1px solid #c9a96e26;border-radius:50%;box-shadow:0 0 0 84px #c9a96e0b,0 0 0 168px #c9a96e08;pointer-events:none}.fee-heading{position:relative}.fee-feature-grid{position:relative;display:grid;grid-template-columns:repeat(3,1fr);gap:20px}.fee-card{position:relative;display:flex;flex-direction:column;min-height:515px;padding:38px 34px;border:1px solid var(--line);background:#fff;box-shadow:0 18px 54px #0717250c;overflow:hidden;transition:transform .25s ease,border-color .25s ease,box-shadow .25s ease}.fee-card:hover{transform:translateY(-6px);border-color:var(--gold);box-shadow:0 24px 64px #07172518}.fee-card:after{content:"";position:absolute;top:0;right:0;left:0;height:3px;background:linear-gradient(90deg,transparent,var(--gold),transparent);transform:scaleX(.35);transition:transform .45s ease}.fee-card:hover:after{transform:scaleX(1)}.fee-card-dark{background:linear-gradient(145deg,var(--navy-900),#102d43);border-color:var(--navy-900);color:#fff}.fee-card-label{display:flex;align-items:center;gap:14px;padding-bottom:24px;border-bottom:1px solid var(--line)}.fee-card-dark .fee-card-label{border-color:#ffffff21}.fee-card-label span{color:var(--gold);font-family:Noto Serif KR,serif;font-size:27px}.fee-card-label small{color:var(--gold);font-size:10px;font-weight:750;letter-spacing:.16em}.fee-card h3{margin:28px 0 14px;font-family:Noto Serif KR,serif;font-size:30px;letter-spacing:-.045em}.fee-card>p{min-height:76px;margin:0 0 28px;color:var(--muted);font-size:14px;line-height:1.8}.fee-card-dark>p{color:#ffffffa8}.fee-price-list{display:grid;margin-top:auto;border-top:1px solid var(--line)}.fee-card-dark .fee-price-list{border-color:#ffffff21}.fee-price-list>div{display:grid;grid-template-columns:1fr auto;align-items:end;gap:3px 12px;padding:18px 0;border-bottom:1px solid var(--line)}.fee-card-dark .fee-price-list>div{border-color:#ffffff21}.fee-price-list span{align-self:center;color:#586573;font-size:13px;font-weight:700}.fee-card-dark .fee-price-list span{color:#ffffffb5}.fee-price-list strong{color:var(--navy-900);font-size:14px;white-space:nowrap}.fee-card-dark .fee-price-list strong{color:#fff}.fee-price-list strong b{margin-right:3px;color:var(--navy-900);font-family:Noto Serif KR,serif;font-size:30px;font-weight:600}.fee-card-dark .fee-price-list strong b{color:var(--gold-light)}.fee-price-list strong .fee-word{font-size:25px}.fee-price-list small{grid-column:2;color:#999184;font-size:10px;text-align:right}.fee-card-dark .fee-price-list small{color:#ffffff75}.filing-fee-panel{display:grid;grid-template-columns:300px minmax(0,1fr);gap:60px;margin-top:26px;padding:42px;background:var(--navy-900);color:#fff}.filing-fee-intro h3{margin:12px 0 14px;font-family:Noto Serif KR,serif;font-size:32px;letter-spacing:-.045em}.filing-fee-intro>p:not(.section-kicker){color:#ffffffa5;font-size:14px;line-height:1.8}.filing-fee-list{display:grid;grid-template-columns:repeat(3,1fr);border-top:1px solid #ffffff29;border-left:1px solid #ffffff29}.filing-fee-row{display:flex;flex-direction:column;justify-content:center;min-height:92px;padding:18px 20px;border-right:1px solid #ffffff29;border-bottom:1px solid #ffffff29;transition:background .2s}.filing-fee-row:hover{background:#ffffff0c}.filing-fee-row span{color:#ffffffa9;font-size:12px}.filing-fee-row strong{margin-top:8px;color:var(--gold-light);font-size:17px}.fee-notice{display:grid;grid-template-columns:auto 1fr auto;align-items:center;gap:20px;margin-top:18px;padding:24px 28px;border:1px solid #d6d0c5;background:#fff}.fee-notice>span{display:grid;width:34px;height:34px;place-items:center;border:1px solid var(--gold);border-radius:50%;color:var(--gold);font-family:Noto Serif KR,serif;font-style:italic}.fee-notice strong{color:var(--navy-900);font-size:14px}.fee-notice p{margin:7px 0 0;color:var(--muted);font-size:12px;line-height:1.7}.reveal.is-visible .fee-card,.reveal.is-visible .filing-fee-panel,.reveal.is-visible .fee-notice{animation:itemReveal .65s cubic-bezier(.22,1,.36,1) both}.reveal.is-visible .fee-card:nth-child(2){animation-delay:.09s}.reveal.is-visible .fee-card:nth-child(3){animation-delay:.18s}.reveal.is-visible .filing-fee-panel{animation-delay:.24s}.reveal.is-visible .fee-notice{animation-delay:.3s}
@media(max-width:1024px){.fee-feature-grid{grid-template-columns:1fr 1fr}.fee-card-consulting{grid-column:1/-1;min-height:auto}.filing-fee-panel{grid-template-columns:1fr;gap:28px}.filing-fee-list{grid-template-columns:repeat(3,1fr)}.fee-notice{grid-template-columns:auto 1fr}.fee-notice .button{grid-column:2;justify-self:start}}
@media(max-width:760px){.fee-feature-grid{grid-template-columns:1fr}.fee-card,.fee-card-consulting{grid-column:auto;min-height:auto;padding:28px 25px}.fee-card>p{min-height:0}.filing-fee-panel{padding:28px 22px}.filing-fee-list{grid-template-columns:1fr 1fr}.filing-fee-row{min-height:84px;padding:15px}.fee-notice{grid-template-columns:auto 1fr;padding:22px}.fee-notice .button{grid-column:1/-1;width:100%}}
@media(max-width:440px){.filing-fee-list{grid-template-columns:1fr}.filing-fee-row{min-height:70px}.fee-price-list>div{grid-template-columns:1fr auto}.fee-price-list strong b{font-size:27px}}
.fee-price-list>div{min-height:92px}@media(max-width:760px){.fee-price-list>div{min-height:82px}}
@media(prefers-reduced-motion:reduce){.fee-card,.fee-card:after,.filing-fee-row{transition:none}.reveal.is-visible .fee-card,.reveal.is-visible .filing-fee-panel,.reveal.is-visible .fee-notice{animation:none}}

/* representative greeting */
.greeting-section{position:relative;overflow:hidden;background:linear-gradient(135deg,#f5f1e9 0%,#fbfaf7 54%,#eef2f5 100%);border-top:1px solid #e6e0d5;border-bottom:1px solid #e0e4e8}.greeting-section:before{content:"“";position:absolute;top:-110px;right:4%;color:#c9a96e12;font-family:Georgia,serif;font-size:460px;line-height:1;pointer-events:none}.greeting-layout{display:grid;grid-template-columns:minmax(0,.82fr) minmax(0,1.18fr);gap:clamp(64px,8vw,126px);align-items:start}.greeting-intro{position:sticky;top:120px}.greeting-intro h2{max-width:560px;margin:0;color:var(--ink);font-family:Noto Serif KR,serif;font-size:clamp(43px,3.4vw,64px);font-weight:600;line-height:1.42;letter-spacing:-.055em}.greeting-intro h2 span{color:#9b6d2d}.greeting-rule{display:flex;align-items:center;gap:18px;margin-top:38px;color:#92682f;font-family:Georgia,serif;font-size:13px;font-weight:700;letter-spacing:.18em}.greeting-rule:before{content:"";width:58px;height:1px;background:var(--gold)}.greeting-body{position:relative;padding:4px 0 10px}.greeting-lead{margin:0 0 42px;color:var(--ink);font-size:clamp(20px,1.55vw,25px);line-height:1.8}.greeting-body>p:not(.greeting-lead){margin:0 0 29px;color:#505b65;font-size:17px;line-height:2}.greeting-body strong{color:var(--navy-800);font-weight:750}.greeting-statement{position:relative;margin:48px 0 42px;padding:35px 38px 35px 42px;color:var(--white);background:linear-gradient(135deg,var(--navy-950),#0b2947);box-shadow:0 22px 52px #0717251c}.greeting-statement:before{content:"";position:absolute;top:0;bottom:0;left:0;width:3px;background:var(--gold)}.greeting-statement p{margin:0;font-family:Noto Serif KR,serif;font-size:clamp(23px,2vw,31px);line-height:1.7;letter-spacing:-.035em}.greeting-statement p+p{margin-top:4px;color:var(--gold-light)}.greeting-signature{display:flex;justify-content:space-between;align-items:flex-end;gap:30px;margin-top:50px;padding-top:30px;border-top:1px solid #cfc9bd}.greeting-signature span{color:#7a6a54;font-family:Georgia,serif;font-size:12px;font-weight:700;letter-spacing:.18em}.greeting-signature p{margin:0;color:var(--ink);text-align:right;font-size:15px;line-height:1.8}.greeting-signature strong{display:block;font-size:19px}.greeting-layout.reveal.is-visible .greeting-intro{animation:greetingEnter .8s cubic-bezier(.22,1,.36,1) .08s both}.greeting-layout.reveal.is-visible .greeting-body{animation:greetingEnter .85s cubic-bezier(.22,1,.36,1) .2s both}@keyframes greetingEnter{0%{opacity:0;transform:translateY(24px)}to{opacity:1;transform:none}}@media(max-width:980px){.greeting-layout{grid-template-columns:1fr;gap:52px}.greeting-intro{position:static}.greeting-intro h2{max-width:760px}.greeting-body{max-width:780px}}@media(max-width:760px){.greeting-section:before{top:-40px;right:-20px;font-size:260px}.greeting-intro h2{font-size:38px;line-height:1.45}.greeting-lead{font-size:19px}.greeting-body>p:not(.greeting-lead){font-size:16px;line-height:1.9}.greeting-statement{margin:38px 0 34px;padding:28px 24px 28px 28px}.greeting-statement p{font-size:22px}.greeting-signature{align-items:flex-start;flex-direction:column}.greeting-signature p{text-align:left}}@media(prefers-reduced-motion:reduce){.greeting-layout.reveal.is-visible .greeting-intro,.greeting-layout.reveal.is-visible .greeting-body{animation:none}}

.greeting-body{font-family:Noto Sans KR,Pretendard,Pretendard Variable,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif}.greeting-lead strong,.greeting-principles,.greeting-signature strong{font-family:Noto Serif KR,serif}.greeting-principles{margin:42px 0!important;padding:28px 0 28px 28px;border-left:2px solid var(--gold);color:var(--ink)!important;font-size:clamp(20px,1.6vw,25px)!important;font-weight:600;line-height:1.85!important;letter-spacing:-.025em}@media(max-width:760px){.greeting-principles{margin:34px 0!important;padding:22px 0 22px 20px;font-size:20px!important}}
.greeting-portrait{position:relative;margin:42px 0 0;max-width:520px;overflow:hidden;background:#e7e2d9;box-shadow:0 24px 54px #07172524}.greeting-portrait:after{content:"";position:absolute;inset:0;border:1px solid #fff6;pointer-events:none}.greeting-portrait img{display:block;width:100%;height:auto;aspect-ratio:1/1;object-fit:cover;object-position:center center}@media(max-width:980px){.greeting-portrait{max-width:620px}}@media(max-width:760px){.greeting-portrait{margin-top:30px;max-width:none;box-shadow:0 18px 38px #07172520}}
/* representative greeting balanced columns */
@media(min-width:981px){.greeting-layout{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:clamp(48px,6vw,88px)}}
.greeting-portrait{max-width:520px;margin-bottom:0}.greeting-intro>.greeting-signature{display:grid;grid-template-columns:auto minmax(0,1fr);align-items:end;gap:24px;max-width:520px;margin:0;padding:25px 12px 24px;border-top:0;background:#f1f3f3}.greeting-intro>.greeting-signature span{align-self:end}.greeting-intro>.greeting-signature p{text-align:right;font-size:14px;line-height:1.55}.greeting-intro>.greeting-signature strong{font-size:18px;white-space:nowrap}.greeting-body{padding-top:0}.greeting-lead{margin-bottom:26px;font-size:clamp(19px,1.4vw,23px);line-height:1.6}.greeting-body>p:not(.greeting-lead):not(.greeting-principles){margin-bottom:18px;font-size:16px;line-height:1.72}.greeting-principles{margin:24px 0 0!important;padding:20px 0 20px 24px;font-size:clamp(19px,1.45vw,23px)!important;line-height:1.6!important}
@media(max-width:760px){.greeting-portrait,.greeting-intro>.greeting-signature{max-width:none}.greeting-body>p:not(.greeting-lead):not(.greeting-principles){font-size:16px;line-height:1.82}.greeting-principles{margin-top:28px!important;line-height:1.7!important}}
@media(max-width:480px){.greeting-intro>.greeting-signature{grid-template-columns:1fr;gap:10px;padding:21px 18px}.greeting-intro>.greeting-signature p{text-align:left}.greeting-intro>.greeting-signature strong{white-space:normal}}
@media(min-width:981px){.greeting-layout{align-items:stretch}.greeting-body{display:flex;flex-direction:column;justify-content:space-between;align-self:stretch}.greeting-lead{margin-bottom:0;line-height:1.72}.greeting-body>p:not(.greeting-lead):not(.greeting-principles){margin-bottom:0;line-height:1.82}.greeting-principles{margin:0!important;line-height:1.72!important}}
/* 보수 안내사항 가독성 강화 */
.fee-notice strong{font-size:18px;line-height:1.45}
.fee-notice p{font-size:15px;line-height:1.8}
/* Google Sheets 상담접수 폼 */
.form-honeypot{position:absolute!important;width:1px!important;height:1px!important;padding:0!important;margin:-1px!important;overflow:hidden!important;clip:rect(0,0,0,0)!important;white-space:nowrap!important;border:0!important}
.submit-button:disabled{cursor:wait;opacity:.72;transform:none!important}
.standalone-form-message{grid-column:1/-1;margin:0}

/* final optimization: trust, communication, accessibility and mobile */
html,body{max-width:100%;overflow-x:hidden;overflow-x:clip}
.trust-bar{position:relative;z-index:5;background:var(--navy-900);color:var(--white);border-top:1px solid #c9a96e42;border-bottom:1px solid #c9a96e42}
.trust-grid{display:grid;grid-template-columns:repeat(4,1fr);min-height:94px}
.trust-item{position:relative;display:grid;place-items:center;align-content:center;gap:6px;padding:18px 22px;text-align:center}
.trust-item+.trust-item:before{content:"";position:absolute;inset:22px auto 22px 0;width:1px;background:#c9a96e52}
.trust-item small{color:var(--gold-light);font-family:Georgia,serif;font-size:10px;font-weight:700;letter-spacing:.14em}
.trust-item b{font-size:16px;letter-spacing:-.025em}
.resolution-card{display:grid;grid-template-columns:220px minmax(0,1fr);align-items:start;gap:30px}
.resolution-logo{width:220px;max-width:100%}
.resolution-content h3{margin:0 0 12px;color:var(--navy-900);font-family:Noto Serif KR,serif;font-size:24px;line-height:1.4;letter-spacing:-.04em}
.resolution-content>p{margin:0;color:var(--muted);font-size:15px;line-height:1.75}
.resolution-promises{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 16px;margin:20px 0 0;padding:0;list-style:none}
.resolution-promises li{position:relative;padding-left:15px;color:var(--navy-800);font-size:14px;font-weight:700;line-height:1.55}
.resolution-promises li:before{content:"";position:absolute;top:.65em;left:0;width:5px;height:5px;border-radius:50%;background:var(--gold)}
.privacy-consent{grid-template-columns:minmax(0,1fr) auto;align-items:start;gap:10px 18px;padding:18px;border:1px solid #d6dce2;background:#faf8f4}
.privacy-consent .consent{margin:0}
.privacy-policy-link{color:#94672d;font-size:13px;font-weight:700;text-decoration:underline;text-underline-offset:3px;white-space:nowrap}
.phone-card a{color:var(--white);font-size:22px;font-weight:750}
:is(a,button,input,select,textarea,summary):focus-visible{outline:3px solid #d2a75e;outline-offset:4px}
.policy-dialog{overscroll-behavior:contain}
.mobile-sticky.has-kakao{grid-template-columns:repeat(3,1fr)}
.mobile-sticky [data-kakao-chat][hidden]{display:none!important}
@media(max-width:1180px){
  .mobile-nav{position:absolute;inset:100% 0 auto;visibility:hidden}
  .mobile-nav.open{visibility:visible}
  .contact-layout{grid-template-areas:"intro" "faq" "form"}
}
@media(max-width:760px){
  body{padding-bottom:66px}
  .trust-grid{grid-template-columns:repeat(2,1fr);min-height:0}
  .trust-item{min-height:78px;padding:15px 10px}
  .trust-item:nth-child(3):before{display:none}
  .trust-item:nth-child(n+3){border-top:1px solid #c9a96e38}
  .trust-item b{font-size:14px}
  .resolution-card{grid-template-columns:1fr;padding:26px 22px}
  .resolution-promises{grid-template-columns:1fr}
  .privacy-consent{grid-template-columns:1fr}
  .privacy-policy-link{white-space:normal}
  .site-header.scrolled{-webkit-backdrop-filter:none;backdrop-filter:none}
  .policy-modal{-webkit-backdrop-filter:none;backdrop-filter:none}
  .hero-media img,.gold-line,.scroll-cue span:after{animation:none!important}
}
@media(hover:none){
  .value-card:hover,.service-card:hover,.fee-card:hover,.service-category.is-visible:hover,.check-row:hover{transform:none}
}