/* 레이아웃: 1위(Tax Accounting Group) 홈 순서 + 바른회계 개인/사업자 분기·카톡 + Crest 협력사 로고·서류 업로드 */
:root{
  --bg:#F7F9FC; --surface:#FFFFFF; --ink:#13233F; --muted:#5A6678; --line:#DCE3EC;
  --accent:#1F4E8C; --accent-ink:#FFFFFF; --soft:#EAF1F9; --gold:#C8902E;
  --display:"Noto Sans KR",system-ui,sans-serif; --body:"Noto Sans KR",system-ui,sans-serif; --mono:"IBM Plex Mono",ui-monospace,monospace;
}
*{box-sizing:border-box}
body{background:var(--bg);color:var(--ink);font-family:var(--body);font-size:16px;line-height:1.65}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top,0px);z-index:10;background:var(--surface)}
.wrap{max-width:1120px;margin:0 auto;padding-left:max(16px,env(safe-area-inset-left,0px));padding-right:max(16px,env(safe-area-inset-right,0px))}
h1,h2,h3{font-family:var(--display);font-weight:800;letter-spacing:-.02em;text-wrap:balance;line-height:1.3;margin:0}
h2{font-size:clamp(1.5rem,3vw,2rem)}
p{margin:0}
a{color:inherit}
.eyebrow{font-family:var(--mono);font-size:.75rem;letter-spacing:.12em;text-transform:uppercase;color:var(--accent)}
.btn{display:inline-flex;align-items:center;gap:.5em;padding:.8em 1.3em;border-radius:6px;font-weight:600;text-decoration:none;border:1px solid var(--accent);cursor:pointer;font:inherit;font-weight:600}
.btn-primary{background:var(--accent);color:var(--accent-ink)}
.btn-ghost{background:transparent;color:var(--accent)}
.btn:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--gold);outline-offset:2px}
section{padding-block:72px}
.ph{border:1px dashed var(--muted);color:var(--muted);font-size:.8rem;padding:2px 6px;border-radius:4px;font-family:var(--mono)}

/* header */
header{position:sticky;top:env(safe-area-inset-top,0px);z-index:5;background:var(--surface);border-bottom:1px solid var(--line)}
.nav{display:flex;align-items:center;justify-content:space-between;gap:16px;padding-block:14px}
.logo{display:flex;align-items:center;gap:10px;text-decoration:none}
.mark{width:40px;height:40px;border-radius:6px;background:var(--ink);color:var(--bg);display:grid;place-items:center;font-family:var(--display);font-weight:700;font-size:.9rem;letter-spacing:.04em}
.logo b{font-family:var(--display);font-size:1.05rem;display:block;line-height:1.2}
.logo small{color:var(--muted);font-size:.75rem}
.menu{display:flex;gap:22px;font-size:.95rem}
.menu a{text-decoration:none;color:var(--muted)}
.menu a:hover{color:var(--ink)}
@media (max-width:860px){.menu{display:none}}
.topbar{background:var(--ink);color:var(--bg);font-size:.82rem}
.topbar .wrap{display:flex;justify-content:space-between;gap:12px;flex-wrap:wrap;padding-block:6px}

/* hero */
.hero{padding-block:64px 56px}
.hero-grid{display:grid;grid-template-columns:1.25fr 1fr;gap:48px;align-items:center}
@media (max-width:860px){.hero-grid{grid-template-columns:1fr}}
.hero h1{font-size:clamp(2rem,5vw,3.2rem);margin-block:14px 18px}
.hero h1 em{font-style:normal;color:var(--accent)}
.hero p.lead{color:var(--muted);font-size:1.08rem;max-width:34em}
.split{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:28px;max-width:520px}
.split a{display:block;padding:18px;border:1px solid var(--line);background:var(--surface);border-radius:8px;text-decoration:none}
.split a:hover{border-color:var(--accent)}
.split b{display:block;font-size:1.05rem}
.split span{color:var(--muted);font-size:.85rem}
.portrait{aspect-ratio:4/5;max-width:100%;border-radius:8px;background:linear-gradient(160deg,var(--soft),var(--line));display:grid;place-items:end start;padding:20px;position:relative}
.portrait .card{background:var(--surface);border:1px solid var(--line);border-radius:8px;padding:14px 16px;font-size:.88rem}
.portrait .card b{display:block;font-family:var(--display)}
.portrait .ph{position:absolute;top:16px;left:16px}

/* trust */
.trust{border-block:1px solid var(--line);background:var(--surface);padding-block:22px}
.trust .wrap{display:flex;flex-wrap:wrap;gap:12px 36px;align-items:center;justify-content:space-between;font-size:.9rem;color:var(--muted)}
.trust strong{color:var(--ink);font-family:var(--mono);font-weight:500}

/* services */
.head{display:flex;justify-content:space-between;align-items:end;gap:24px;flex-wrap:wrap;margin-bottom:32px}
.head p{color:var(--muted);max-width:30em}
.svc{display:grid;grid-template-columns:repeat(3,1fr);gap:1px;background:var(--line);border:1px solid var(--line);border-radius:8px;overflow:hidden}
@media (max-width:860px){.svc{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.svc{grid-template-columns:1fr}}
.svc article{background:var(--surface);padding:26px;display:flex;flex-direction:column;gap:10px;min-width:0}
.svc .code{font-family:var(--mono);font-size:.75rem;color:var(--gold)}
.svc h3{font-size:1.15rem}
.svc p{color:var(--muted);font-size:.92rem;flex:1}
.svc .price{font-size:.88rem;border-top:1px solid var(--line);padding-top:10px;display:flex;justify-content:space-between;font-variant-numeric:tabular-nums}
.svc .price b{color:var(--accent)}

/* korean */
.kr{background:var(--ink);color:var(--bg)}
.kr .eyebrow{color:var(--gold)}
.kr-grid{display:grid;grid-template-columns:1fr 1fr;gap:48px;align-items:center}
@media (max-width:860px){.kr-grid{grid-template-columns:1fr}}
.kr p{opacity:.85;margin-top:14px}
.chan{display:grid;gap:10px}
.chan div{display:flex;justify-content:space-between;gap:12px;padding:16px 18px;border:1px solid rgba(255,255,255,.18);border-radius:8px}
.chan span{opacity:.7;font-size:.88rem}
@media (prefers-color-scheme:dark){:root:not([data-theme="light"]) .kr{background:var(--soft);color:var(--ink)} :root:not([data-theme="light"]) .chan div{border-color:var(--line)}}
:root[data-theme="dark"] .kr{background:var(--soft);color:var(--ink)}
:root[data-theme="dark"] .chan div{border-color:var(--line)}

/* steps */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:24px;counter-reset:s}
@media (max-width:860px){.steps{grid-template-columns:1fr 1fr}}
@media (max-width:520px){.steps{grid-template-columns:1fr}}
.steps li{list-style:none;border-top:2px solid var(--accent);padding-top:14px;counter-increment:s}
.steps li::before{content:"STEP " counter(s);font-family:var(--mono);font-size:.75rem;color:var(--accent);letter-spacing:.1em}
.steps b{display:block;margin-block:6px 4px;font-size:1.05rem}
.steps p{color:var(--muted);font-size:.9rem}
ol.steps{padding:0;margin:0}

/* about + reviews */
.about{display:grid;grid-template-columns:1fr 1.3fr;gap:48px;align-items:start}
@media (max-width:860px){.about{grid-template-columns:1fr}}
.about p{color:var(--muted);margin-top:14px}
.creds{margin-top:20px;display:grid;gap:8px;font-size:.9rem}
.creds div{display:flex;justify-content:space-between;gap:12px;border-bottom:1px solid var(--line);padding-bottom:8px}
.reviews{background:var(--surface);border:1px solid var(--line);border-radius:8px;padding:28px;display:grid;gap:14px}
.stars{font-family:var(--mono);color:var(--gold);font-size:1.1rem}
.partners{display:flex;flex-wrap:wrap;gap:10px;margin-top:8px}
.partners span{border:1px solid var(--line);padding:6px 12px;border-radius:4px;font-family:var(--mono);font-size:.8rem;color:var(--muted)}

/* faq */
details{border-bottom:1px solid var(--line);padding-block:16px}
summary{cursor:pointer;font-weight:600;list-style:none;display:flex;justify-content:space-between;gap:12px}
summary::after{content:"+";color:var(--accent);font-family:var(--mono)}
details[open] summary::after{content:"−"}
details p{color:var(--muted);margin-top:10px;max-width:60ch}

/* contact */
.contact{background:var(--soft)}
.c-grid{display:grid;grid-template-columns:1fr 1.2fr;gap:48px}
@media (max-width:860px){.c-grid{grid-template-columns:1fr}}
form{background:var(--surface);border:1px solid var(--line);border-radius:8px;padding:26px;display:grid;gap:14px}
.row{display:grid;grid-template-columns:1fr 1fr;gap:14px}
@media (max-width:520px){.row{grid-template-columns:1fr}}
label{display:grid;gap:6px;font-size:.85rem;font-weight:500}
input,select,textarea{font:inherit;padding:.7em .8em;border:1px solid var(--line);border-radius:6px;background:var(--bg);color:var(--ink);width:100%}
#done{color:var(--accent);font-weight:600}
footer{padding-block:36px;font-size:.82rem;color:var(--muted)}
footer .wrap{display:flex;flex-wrap:wrap;justify-content:space-between;gap:16px}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}
.fab{position:fixed;right:16px;bottom:16px;display:flex;flex-direction:column;gap:8px;z-index:50}.fab a{display:flex;align-items:center;gap:8px;padding:12px 16px;border-radius:999px;font-weight:700;font-size:.9rem;text-decoration:none;box-shadow:0 6px 18px rgba(19,35,63,.18)}.fab .kk{background:#FEE500;color:#191919}.fab .tel{background:var(--accent);color:var(--accent-ink)}
.calc{background:var(--soft);border-radius:12px;padding:28px;display:grid;grid-template-columns:1fr 1fr;gap:28px}
.calc label{display:block;font-weight:500;margin-bottom:12px}.calc input{display:block;width:100%;margin-top:4px;padding:10px 12px;border:1px solid var(--line);border-radius:8px;font:inherit;background:var(--surface);color:var(--ink)}
.calc .out{background:var(--surface);border-radius:10px;padding:22px;border:1px solid var(--line)}.calc .big{font-size:2.2rem;font-weight:800;color:var(--accent);margin:6px 0}.calc dl{display:grid;grid-template-columns:1fr auto;gap:6px 12px;margin:14px 0 0;font-size:.9rem;color:var(--muted)}.calc dd{margin:0;text-align:right;color:var(--ink)}
@media (max-width:760px){.calc{grid-template-columns:1fr;padding:18px}}

body,h1,h2,h3,p,li{word-break:keep-all;overflow-wrap:break-word}
.eyebrow{font-family:var(--body);font-weight:700;letter-spacing:.02em}
@media (max-width:860px){.nav{flex-wrap:wrap;row-gap:8px}.menu{display:flex!important;order:3;width:100%;overflow-x:auto;gap:18px;font-size:.88rem;white-space:nowrap;padding-bottom:4px;scrollbar-width:none}.menu::-webkit-scrollbar{display:none}.nav .btn{padding:8px 12px;font-size:.85rem}.fab a{padding:10px 14px;font-size:.85rem}}
.menu{min-width:0;max-width:100%}.hero-grid>*,.kr-grid>*,.about>*,.c-grid>*,.calc>*,.svc>*,.split>*,.row>*{min-width:0}html,body{overflow-x:hidden}
.fab{left:auto;width:auto}.fab a{white-space:nowrap;flex:0 0 auto;justify-content:center;min-width:132px;line-height:1.2}
.topbar{background:#13233F;color:#EEF3FA}.topbar .wrap{flex-wrap:nowrap;align-items:center;white-space:nowrap}@media (max-width:520px){.topbar .wrap>span:first-child{display:none}.topbar .wrap{justify-content:center}}

:root{color-scheme:light}