/* Hallmark · theme: inherited AP brand · brand: AP Tax Accounting (supplied guide 2026-10-30) · genre: editorial · shape: professional practice · hero: representative portrait · nav: practice links with contact · footer: office register · signature: real CPA portrait and named experience · job: enquire · posture: committed charcoal · imagery: supplied portrait and official vectors */
/* Critique: Let the practitioner's identity carry trust; keep tax services ahead of bookkeeping. */
/* waive: 7b — White and charcoal follow the supplied brand guide. */
/* waive: 63 — Korean service names preserve the client's supplied middle-dot spelling. */
@import url('tokens.css');
/* Shared reading columns keep descriptions and calls to action on one rail. */
:root{--layout-info-columns:minmax(0,.8fr) minmax(0,1.2fr);--layout-info-gap:64px}
*{box-sizing:border-box}html{overflow-x:clip;scroll-behavior:smooth;scroll-padding-top:110px}body{margin:0;overflow-x:clip;background:var(--color-paper);color:var(--color-ink);font-family:var(--font-body);font-size:16px;line-height:1.7;word-break:keep-all;font-synthesis:none}a{color:inherit;text-decoration:none}button,input,select,textarea{font:inherit}a,button,summary,input,textarea,select{-webkit-tap-highlight-color:var(--color-clear)}a:focus-visible,button:focus-visible,summary:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid var(--color-focus);outline-offset:5px}button,a{-webkit-touch-callout:default}a:hover{text-decoration:underline;text-underline-offset:6px}button{cursor:pointer}img{display:block;max-width:100%}figure,p,h1,h2,h3{margin:0}h1,h2,h3{min-width:0;overflow-wrap:break-word;text-wrap:balance;font-weight:700;line-height:1.25;letter-spacing:-.04em}h1{font-size:clamp(40px,4.6vw,68px)}h2{font-size:clamp(30px,3vw,44px)}h3{font-size:26px}p{text-wrap:pretty}p+p{margin-top:16px}.container{width:min(1200px,calc(100% - 96px));margin-inline:auto}.section{padding-block:112px}.button{display:inline-flex;align-items:center;justify-content:center;min-height:52px;padding:12px 24px;background:var(--color-accent);color:var(--color-ink);border:1px solid var(--color-accent);font-weight:700;border-radius:2px;font-size:15px;text-decoration:none;transition:background-color .18s,transform .18s}.button:hover{background:var(--color-accent-hover);text-decoration:none}.button:active{transform:translateY(1px)}.button:disabled{opacity:.55;cursor:not-allowed}.button-outline{background:var(--color-clear);color:inherit;border-color:var(--color-rule)}.button-outline:hover{background:var(--color-soft)}.text-link{display:inline-block;margin-top:24px;text-decoration:underline;text-underline-offset:7px;font-size:16px}.muted{color:var(--color-muted)}.skip-link{position:fixed;left:20px;top:12px;z-index:600;padding:12px 20px;background:var(--color-paper);color:var(--color-ink);transform:translateY(-160%)}.skip-link:focus{transform:translateY(0)}.site-header{background:var(--color-ink);color:var(--color-paper);position:relative;z-index:300}.header-inner{display:flex;align-items:center;justify-content:space-between;gap:28px;min-height:104px}.brand{flex-shrink:0}.brand img{width:205px;height:54px;object-fit:contain}nav{display:flex;align-items:center;gap:24px}nav>a{font-size:14px;white-space:nowrap}nav a[aria-current]{text-decoration:underline;text-underline-offset:8px;color:var(--color-accent)}.nav-cta{min-height:42px;padding:8px 20px;font-size:14px}.menu-toggle{display:none}.hero{background:var(--color-ink);color:var(--color-paper)}.hero-grid{display:grid;grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:80px;align-items:center;padding-top:48px;padding-bottom:44px}.hero-copy h1{max-width:700px}.hero-description{color:var(--color-on-dark);font-size:19px;line-height:1.85;margin:28px 0 32px}.slogan{font-size:14px;color:var(--color-accent);margin-top:36px;letter-spacing:0}.hero-portrait{justify-self:end;width:100%;max-width:365px}.portrait{position:relative;aspect-ratio:580/780;overflow:clip;background:var(--color-photo)}.portrait img{display:block;width:100%;height:100%;object-fit:cover;object-position:center 35%}.hero-portrait .portrait{border-radius:130px 0 0 0}.hero-portrait figcaption{background:var(--color-accent);color:var(--color-ink);padding:16px 24px;display:flex;align-items:center;justify-content:space-between}.hero-portrait strong{font-size:21px}.hero-portrait span{font-size:14px}.hero-bottom{display:flex;justify-content:space-between;align-items:center;gap:28px;border-top:1px solid var(--color-dark-rule);padding-block:24px 28px}.hero-bottom p{font-size:14px;line-height:1.6;color:var(--color-on-dark)}.hero-bottom>div{display:flex;gap:36px;font-size:15px}.section-heading{display:block;margin-bottom:40px}.section-heading>p{margin-top:16px;color:var(--color-muted);font-size:16px}.service-row{display:grid;grid-template-columns:70px minmax(0,1fr) 110px;align-items:center;gap:28px;padding:32px 36px;border-top:1px solid var(--color-rule)}.service-row:last-child{border-bottom:1px solid var(--color-rule)}.service-row:hover{text-decoration:none}.service-row:hover h3{text-decoration:underline;text-underline-offset:7px;text-decoration-thickness:1px}.service-number{font-size:16px;color:var(--color-muted);font-variant-numeric:tabular-nums}.service-row h3{margin-bottom:12px;font-size:30px}.service-row p{font-size:16px;color:var(--color-muted);max-width:640px}.service-action{display:flex;align-items:center;justify-content:space-between;font-size:14px}.service-action>span{font-size:24px}.about-home{background:var(--color-soft)}.about-grid,.detail-grid{display:grid;grid-template-columns:var(--layout-info-columns);gap:var(--layout-info-gap);align-items:start}.large-copy{font-size:30px;line-height:1.5;font-weight:700;margin-bottom:24px;letter-spacing:-.035em}.credentials{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:32px;padding-top:32px;margin-top:32px;border-top:1px solid var(--color-rule)}.credentials p{margin:0;font-size:15px}.credentials span{display:block;font-size:13px;color:var(--color-muted);margin-bottom:12px}.principle-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:48px}.principle-grid article{border-top:2px solid var(--color-accent);padding-top:24px}.principle-grid h3{font-size:23px;margin-bottom:20px}.principle-grid p{color:var(--color-muted)}.journal-section{background:var(--color-soft);padding-block:80px}.journal-inner{display:block}.journal-inner>div{max-width:720px}.journal-inner .button{margin-top:24px}.journal-inner p{margin-top:16px;color:var(--color-muted)}.office-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:48px}.office-grid article{border-top:1px solid var(--color-rule);padding-top:32px}.office-grid h3{font-size:25px;margin-bottom:16px}.office-grid p{max-width:400px;color:var(--color-muted)}.contact-band{padding-block:80px;background:var(--color-ink);color:var(--color-paper)}.band-inner{display:block}.band-inner>div{margin-top:20px}.band-inner h2{font-size:44px}.band-inner p{color:var(--color-on-dark);margin-bottom:24px}.site-footer{background:var(--color-ink);color:var(--color-on-dark);padding:0 0 32px}.footer-top{padding-block:36px;border-top:1px solid var(--color-dark-rule);display:flex;align-items:center;justify-content:space-between}.footer-top img{width:190px}.footer-top p{color:var(--color-accent);font-size:14px}.footer-bottom{display:flex;justify-content:space-between;gap:48px;font-size:13px}.footer-bottom p+p{margin-top:8px}.footer-bottom>div:last-child{display:flex;flex-direction:column;gap:8px;align-items:flex-end}.copyright{font-size:12px;margin-top:32px;color:var(--color-on-dark)}.quick-contact{position:fixed;right:20px;bottom:20px;z-index:200;display:flex;background:var(--color-paper);color:var(--color-ink);border:1px solid var(--color-rule);box-shadow:0 3px 16px var(--color-shadow)}.quick-contact a{padding:12px 16px;font-size:13px;font-weight:700}.quick-contact a+a{border-left:1px solid var(--color-rule)}.quick-contact a:last-child{background:var(--color-accent)}.page-hero{background:var(--color-ink);color:var(--color-paper);padding:64px 0 80px}.page-hero h1{font-size:clamp(36px,4.5vw,60px);max-width:900px}.page-hero p{margin-top:28px;font-size:24px;color:var(--color-on-dark)}.breadcrumb{display:inline-block;font-size:14px;color:var(--color-accent);margin-bottom:24px}.question-list p{padding:20px 0;border-bottom:1px solid var(--color-rule);font-size:22px;margin:0}.question-list p:first-child{padding-top:0}.detail-services{background:var(--color-soft)}.detail-services h2{margin-bottom:48px}.detail-row{display:grid;grid-template-columns:var(--layout-info-columns);gap:var(--layout-info-gap);align-items:baseline;padding:32px 0;border-top:1px solid var(--color-rule)}.detail-row p{color:var(--color-muted)}.detail-grid .button{margin-top:32px}.profile-grid{display:grid;grid-template-columns:minmax(0,380px) minmax(0,1fr);gap:64px;max-width:1100px;align-items:start}.profile-grid figure{width:100%;max-width:380px}.profile-grid figcaption{margin-top:16px;font-size:14px;color:var(--color-muted)}.profile-grid h2{font-size:34px;margin-bottom:24px}.profile-grid>div>.text-link{margin-top:28px}.career{display:grid;grid-template-columns:56px minmax(0,1fr);gap:20px 24px;align-items:baseline;margin:32px 0 0;line-height:1.75}.career dt{color:var(--color-muted);font-size:inherit}.career dd{margin:0;min-width:0}.reading-grid .button{margin-top:28px}.reading-note{margin-top:32px!important;color:var(--color-muted)}.locations-list>article{display:grid;grid-template-columns:var(--layout-info-columns);gap:var(--layout-info-gap);padding:48px 0;border-top:1px solid var(--color-rule)}.locations-list h2{margin-bottom:24px}.locations-list p{color:var(--color-muted)}.map-link-panel{background:var(--color-soft);padding:40px;display:flex;flex-direction:column;align-items:flex-start;justify-content:center;gap:28px}.map-link-panel p{font-size:25px}.contact-number{display:block;font-size:clamp(25px,2.6vw,38px);font-weight:700;letter-spacing:-.035em;margin-block:24px}.contact-layout{display:grid;grid-template-columns:var(--layout-info-columns);gap:var(--layout-info-gap);align-items:start}.contact-channels .button{margin-top:28px}.contact-channels .text-link{display:block;overflow-wrap:anywhere}.contact-channels .muted{font-size:14px;margin-top:24px}form h2,.contact-channels h2{font-size:32px}form .form-note{color:var(--color-muted);margin:20px 0 32px;font-size:14px}.form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}.form-grid label{display:block;font-size:15px;font-weight:700}.form-grid label>span{font-weight:400;color:var(--color-muted);font-size:13px}.full{grid-column:1/-1}input,select,textarea{width:100%;margin-top:8px;background:var(--color-paper);color:var(--color-ink);border:1px solid var(--color-input);padding:12px;min-height:48px;border-radius:2px;font-size:16px}input,select,textarea{font-weight:400;scroll-margin-block:24px 96px}input,select{height:54px}textarea{resize:vertical;line-height:1.6}textarea::placeholder{color:var(--color-muted);font-size:14px}.consent{display:flex;align-items:flex-start;gap:12px;font-size:14px;margin:24px 0}.consent input{width:18px;height:18px;min-height:18px;flex-shrink:0;margin-top:4px;accent-color:var(--color-ink)}.consent a{text-decoration:underline}.legal{max-width:860px}.legal h1{font-size:44px;margin-bottom:40px}.legal h2{font-size:26px;margin:40px 0 16px}.legal .button{margin-top:32px}#form-status{font-size:14px;color:var(--color-muted);margin-top:20px}
@media(min-width:1600px){.hero-grid{padding-block:64px}.hero-portrait{max-width:395px}}
@media(max-width:1150px){:root{--layout-info-gap:48px}.container{width:calc(100% - 64px)}nav{gap:16px}nav>a{font-size:13px}.brand img{width:175px}.header-inner{gap:20px}.hero-grid{gap:48px}.hero-portrait{max-width:330px}.profile-grid{gap:56px}.hero-bottom>div{gap:20px}}
@media(max-width:960px){.header-inner{min-height:84px;flex-wrap:wrap;padding-block:12px}.brand img{width:190px}.menu-toggle{display:inline-flex;min-height:44px;min-width:64px;align-items:center;justify-content:center;border:1px solid var(--color-dark-rule);background:var(--color-clear);color:var(--color-paper);border-radius:2px}.js nav{display:none}.js nav.is-open,nav{display:flex;width:100%;flex-wrap:wrap;padding-bottom:16px;gap:12px 24px}nav>a{padding:12px 0;font-size:15px}.nav-cta{padding:12px 20px}h1{font-size:48px}.hero-grid{gap:36px}.hero-description{font-size:17px}.hero-portrait{max-width:290px}.hero-bottom>div{gap:16px;font-size:13px}.section{padding-block:80px}.principle-grid{gap:28px}.contact-layout{grid-template-columns:minmax(0,1fr);gap:64px}.contact-channels{max-width:600px}.profile-grid{gap:48px}}
@media(max-width:900px){.about-grid,.detail-grid,.reading-grid,.detail-row,.locations-list>article{grid-template-columns:minmax(0,1fr);gap:32px}.principle-grid{grid-template-columns:minmax(0,1fr);gap:32px}.profile-grid{grid-template-columns:minmax(0,1fr);max-width:680px;gap:40px}.profile-grid figure{max-width:320px}}
@media(max-width:640px){html{scroll-padding-bottom:96px}.detail-services h2{margin-bottom:32px}.detail-row{padding-block:24px}.credentials{grid-template-columns:minmax(0,1fr);gap:24px}.container{width:calc(100% - 40px)}.hero-grid{grid-template-columns:minmax(0,1fr);gap:40px;padding-top:40px;padding-bottom:32px}.hero h1{font-size:clamp(36px,9vw,47px)}.hero-description{font-size:16px;margin:24px 0}.hero-copy .button{min-height:50px}.slogan{margin-top:24px;font-size:13px}.hero-portrait{max-width:300px;justify-self:center;width:85%}.hero-portrait .portrait{border-radius:95px 0 0 0;aspect-ratio:580/660}.hero-portrait .portrait img{object-position:center 30%}.hero-bottom{display:block;padding-block:24px}.hero-bottom p{display:none}.hero-bottom>div{justify-content:space-between;gap:12px;font-size:12px}.section{padding-block:64px}h2{font-size:30px}.section-heading{display:block;margin-bottom:32px}.section-heading>p{font-size:14px}.service-row{grid-template-columns:24px minmax(0,1fr);gap:12px;padding:24px 20px}.service-row h3{font-size:25px}.service-row p{font-size:14px}.service-action{grid-column:2;justify-content:flex-start;gap:16px;margin-top:4px;font-size:13px}.service-number{align-self:start;padding-top:4px;font-size:13px}.about-grid,.detail-grid,.reading-grid,.profile-grid{grid-template-columns:minmax(0,1fr);gap:36px}.large-copy{font-size:25px}.credentials{gap:20px}.credentials p{font-size:13px}.principle-grid{grid-template-columns:minmax(0,1fr);gap:32px}.principle-grid h3{font-size:23px}.principle-grid p{font-size:15px}.journal-section{padding-block:56px}.journal-inner,.band-inner{display:block}.journal-inner p{font-size:15px}.office-grid{grid-template-columns:minmax(0,1fr);gap:36px}.office-grid p{font-size:15px}.contact-band{padding-block:56px}.band-inner h2{font-size:34px}.band-inner>div{margin-top:20px}.band-inner p{font-size:15px}.footer-top{display:block}.footer-top p{margin-top:16px}.footer-bottom{display:block;font-size:12px}.footer-bottom>div:last-child{margin-top:24px;align-items:flex-start}.site-footer{padding-bottom:calc(88px + env(safe-area-inset-bottom))}.quick-contact{left:0;right:0;bottom:0;border-width:1px 0 0;box-shadow:none;justify-content:stretch;padding-bottom:env(safe-area-inset-bottom);background:var(--color-paper)}.quick-contact a{flex:1;text-align:center;padding:16px 8px;font-size:14px}.page-hero{padding:40px 0 56px}.page-hero h1{font-size:37px}.page-hero p{font-size:21px}.question-list p{font-size:18px}.detail-row{grid-template-columns:minmax(0,1fr);gap:16px}.detail-row h3{font-size:24px}.profile-grid figure{width:100%;max-width:320px}.profile-grid h2{font-size:28px}.career{font-size:15px}.locations-list>article{grid-template-columns:minmax(0,1fr);gap:28px;padding-block:32px}.map-link-panel{padding:28px}.map-link-panel p{font-size:22px}.contact-layout{gap:56px}.form-grid{grid-template-columns:minmax(0,1fr);gap:20px}form h2,.contact-channels h2{font-size:25px}.legal h1{font-size:36px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}

::selection{background:var(--color-accent);color:var(--color-accent-ink)}html{scrollbar-color:var(--color-muted) var(--color-paper)}.contact-number{font-variant-numeric:tabular-nums}

input,textarea{caret-color:var(--color-ink)}.skip-link{top:-100px;transform:none}.skip-link:focus{top:12px;transform:none}

@media(max-width:640px){.credentials{gap:24px}.credentials p{font-size:15px}.credentials span{margin-bottom:8px}}

/* Keep a short blog introduction together; a map has space only after it loads. */
.reading-grid{display:block}.reading-grid>div{max-width:760px;margin-top:20px}.locations-list>article{display:grid;grid-template-columns:var(--layout-info-columns);gap:var(--layout-info-gap)}.office-map>.button{margin-top:24px}.office-map{min-width:0}.map-stage{position:relative;height:360px;background:var(--color-soft)}.map-canvas{width:100%;height:100%}.map-status{position:absolute;inset:0;display:flex;align-items:center;justify-content:center;padding:24px;font-size:14px;text-align:center}.contact-trap{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%)}[hidden]{display:none!important}@media(max-width:900px){.locations-list>article{grid-template-columns:minmax(0,1fr);gap:28px}}@media(max-width:640px){.map-stage{height:300px}}

/* ===== 업무사례 · FAQ (styles.css 맨 아래에 추가) ===== */

/* 업무사례 카드 */
.case-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:56px 48px}
.case-grid.case-grid-3{grid-template-columns:repeat(3,minmax(0,1fr));gap:40px}
.case-card{border-top:2px solid var(--color-accent,#C9BC9C);padding-top:24px}
.case-tag{display:inline-block;font-size:13px;font-weight:600;letter-spacing:.02em;color:#8A7A52;background:#F5F1E8;padding:4px 10px;margin:0 0 14px}
.case-card h3{font-size:22px;line-height:1.4;margin:0 0 16px}
.case-card dl{margin:0}
.case-card dt{font-size:13px;font-weight:600;color:var(--color-muted,#6B7375);margin-top:16px}
.case-card dt:first-child{margin-top:0}
.case-card dd{margin:4px 0 0;line-height:1.7}
.case-card .case-result{font-weight:600}
.case-summary{color:var(--color-muted,#6B7375);line-height:1.7;margin:0}
.case-note{font-size:14px;line-height:1.7;color:var(--color-muted,#6B7375);margin-top:48px;padding-top:24px;border-top:1px solid var(--color-rule,#E4E0D8)}
.cases-home .text-link{display:inline-block;margin-top:40px}

/* 자주 묻는 질문 */
.faq-list details{border-top:1px solid var(--color-rule,#E4E0D8);padding:22px 0}
.faq-list details:last-of-type{border-bottom:1px solid var(--color-rule,#E4E0D8)}
.faq-list summary{cursor:pointer;list-style:none;display:flex;justify-content:space-between;align-items:baseline;gap:20px;font-size:19px;font-weight:600;line-height:1.5}
.faq-list summary::-webkit-details-marker{display:none}
.faq-list summary::after{content:"+";flex:none;font-size:24px;font-weight:400;line-height:1;color:var(--color-accent,#C9BC9C)}
.faq-list details[open] summary::after{content:"−"}
.faq-list details p{margin:14px 0 0;color:var(--color-muted,#6B7375);line-height:1.8}
.faq-list summary:focus-visible{outline:2px solid var(--color-accent,#C9BC9C);outline-offset:4px}
.faq-note{font-size:14px;color:var(--color-muted,#6B7375);margin-top:24px}

@media(max-width:960px){.case-grid.case-grid-3{grid-template-columns:minmax(0,1fr);gap:32px}}
@media(max-width:900px){.case-grid{grid-template-columns:minmax(0,1fr);gap:40px}.case-card h3{font-size:20px}.faq-list summary{font-size:17px}}

/* First revision: readable navigation and representative credentials. */
.header-inner{min-height:116px;gap:24px;flex-wrap:wrap;padding-block:16px}.brand img{width:240px;height:62px}.site-header nav{gap:22px}.site-header nav>a{font-size:17px}.site-header .nav-cta{font-size:17px;min-height:50px;padding:12px 22px}.hero-profile{justify-self:end;width:100%;max-width:400px}.hero-profile .hero-portrait{max-width:320px;margin-inline:auto}.hero-career{margin-top:28px}.hero-career h2{font-size:20px;letter-spacing:-.02em;margin-bottom:16px}.hero-career dl{display:grid;grid-template-columns:36px minmax(0,1fr);gap:12px 18px;margin:0;font-size:15px;line-height:1.8}.hero-career dt{color:var(--color-accent)}.hero-career dd{margin:0}.office-grid{grid-template-columns:minmax(0,1fr)}.office-hours h3{font-size:18px;margin-bottom:10px}.office-hours p{line-height:1.9}
@media(min-width:1281px){.header-inner{width:min(1440px,calc(100% - 64px));flex-wrap:nowrap}}
@media(max-width:1280px){.menu-toggle{display:inline-flex;min-height:48px;min-width:72px;align-items:center;justify-content:center;border:1px solid var(--color-dark-rule);background:transparent;color:var(--color-paper);font-size:17px}.js .site-header nav{display:none}.js .site-header nav.is-open,.site-header nav{display:flex;width:100%;flex-wrap:wrap;padding-bottom:16px;gap:12px 24px}.site-header nav>a{padding:12px 0}.site-header .nav-cta{padding:12px 22px}}
@media(max-width:640px){.header-inner{min-height:96px}.brand img{width:210px;height:55px}.hero-profile{justify-self:center;max-width:360px}.hero-profile .hero-portrait{width:100%;max-width:300px}.hero-career{margin-top:24px}.hero-description{font-size:17px}.hero-career dl{font-size:15px}}

/* Second revision: desktop navigation, three-column introduction, readable descriptions. */
@media(min-width:1281px){
  .header-inner{padding-block:20px}
  .brand img{width:280px;height:auto}
  .site-header nav{gap:28px}
  .site-header nav>a{font-size:19px}
  .site-header .nav-cta{font-size:18px;padding:14px 28px}
}
.hero-grid{grid-template-columns:minmax(0,1.15fr) minmax(0,.75fr) minmax(0,.8fr);gap:56px;align-items:center}
.hero-grid>.hero-career{min-width:0;margin-top:0;align-self:center;border-left:2px solid var(--color-accent);padding-left:28px}
@media(max-width:960px){
  .hero-grid{grid-template-columns:minmax(0,1fr);gap:40px}
  .hero-grid>.hero-profile{order:2;justify-self:center}
  .hero-grid>.hero-career{order:3}
}
.detail-row p,.service-row p,.principle-grid p,.section-heading>p,.case-summary,.faq-list details p{font-size:17px}
@media(max-width:640px){
  .service-row p,.section-heading>p{font-size:15px}
  .principle-grid p{font-size:16px}
}