/* ================================================================
   여울회계법인 · 김기원 CPA — Global Stylesheet v3.0
   Premium Multi-page Professional Website
   ================================================================ */

@import url('https://fonts.googleapis.com/css2?family=Noto+Serif+KR:wght@300;400;500;600;700;900&family=Noto+Sans+KR:wght@300;400;500;600;700&family=Cormorant+Garamond:ital,wght@0,300;0,400;0,500;0,600;0,700;1,300;1,400&display=swap');

:root {
  /* Core Colors */
  --navy:      #0d1b2e;
  --navy2:     #112235;
  --navy3:     #17293f;
  --navy4:     #1e3251;
  --navy5:     #243a5e;

  /* Accent Gold */
  --gold:      #b8935a;
  --gold2:     #cfa96e;
  --gold3:     #e8c98e;
  --gold-lt:   rgba(184,147,90,0.10);
  --gold-lt2:  rgba(184,147,90,0.18);
  --gold-dk:   #9a7a48;

  /* Neutral */
  --ivory:     #f5f2ec;
  --ivory2:    #faf8f4;
  --ivory3:    #ede9e0;
  --white:     #ffffff;
  --slate:     #6b7a8f;

  /* Text */
  --text-d:    rgba(220,228,240,0.88);
  --text-dm:   rgba(180,196,215,0.52);
  --text-l:    #1a2736;
  --text-lm:   #536070;
  --text-xs:   #8a9aaa;

  /* Borders */
  --border-d:  rgba(255,255,255,0.06);
  --border-d2: rgba(255,255,255,0.10);
  --border-l:  rgba(0,0,0,0.07);
  --border-l2: rgba(0,0,0,0.12);

  /* Shadows */
  --shadow-sm: 0 2px 12px rgba(0,0,0,0.06);
  --shadow:    0 6px 32px rgba(0,0,0,0.09);
  --shadow-lg: 0 16px 64px rgba(0,0,0,0.13);
  --shadow-xl: 0 24px 80px rgba(0,0,0,0.18);

  /* Typography */
  --f-serif:   'Noto Serif KR', 'Cormorant Garamond', serif;
  --f-sans:    'Noto Sans KR', sans-serif;
  --f-disp:    'Cormorant Garamond', 'Playfair Display', serif;

  /* Misc */
  --ease:      cubic-bezier(0.4, 0, 0.2, 1);
  --ease-out:  cubic-bezier(0, 0, 0.2, 1);
  --nav-h:     74px;
  --r:         6px;
  --r-lg:      12px;
}

/* ── RESET ────────────────────────────────────────────── */
*, *::before, *::after { margin: 0; padding: 0; box-sizing: border-box; }
html { scroll-behavior: smooth; font-size: 16px; -webkit-text-size-adjust: 100%; }
body {
  font-family: var(--f-sans);
  background: var(--ivory2);
  color: var(--text-l);
  overflow-x: hidden;
  line-height: 1.72;
  -webkit-font-smoothing: antialiased;
}
a { text-decoration: none; color: inherit; }
ul { list-style: none; }
img { display: block; max-width: 100%; }
button { cursor: pointer; border: none; background: none; font-family: inherit; }
strong { font-weight: 700; }

/* ── LOADER ────────────────────────────────────────────── */
#loader {
  position: fixed; inset: 0; z-index: 9999;
  display: flex; align-items: center; justify-content: center;
  background: var(--navy); overflow: hidden;
}
.ld-inner {
  position: relative; z-index: 2; text-align: center; padding: 0 20px;
}
.ld-firm {
  font-family: var(--f-disp);
  font-size: clamp(0.75rem, 2vw, 0.9rem);
  letter-spacing: 0.38em; color: var(--gold2);
  text-transform: uppercase; font-weight: 400;
  opacity: 0; transform: translateY(12px);
  animation: ldup 0.7s var(--ease) 0.1s forwards;
}
.ld-ornament {
  display: flex; align-items: center; justify-content: center;
  gap: 12px; margin: 14px auto;
  opacity: 0; animation: ldup 0.5s var(--ease) 0.4s forwards;
}
.ld-ornament .lo-line { width: 36px; height: 1px; background: linear-gradient(90deg, transparent, var(--gold)); }
.ld-ornament .lo-line.r { background: linear-gradient(90deg, var(--gold), transparent); }
.ld-ornament .lo-diamond {
  width: 6px; height: 6px; background: var(--gold);
  transform: rotate(45deg);
}
.ld-name {
  font-family: var(--f-serif);
  font-size: clamp(2.2rem, 5.5vw, 3.4rem);
  font-weight: 700; color: var(--white);
  letter-spacing: 0.04em; line-height: 1.2;
  opacity: 0; transform: translateY(20px);
  animation: ldup 0.75s var(--ease) 0.35s forwards;
}
.ld-name em {
  display: block;
  font-style: normal;
  font-size: 0.44em;
  font-weight: 300;
  color: rgba(220,228,240,0.5);
  letter-spacing: 0.2em;
  margin-top: 4px;
}
.ld-bar-wrap {
  width: 220px; height: 1px;
  background: rgba(255,255,255,0.08);
  margin: 28px auto 16px; overflow: hidden;
  opacity: 0; animation: ldup 0.4s var(--ease) 0.7s forwards;
}
.ld-bar {
  height: 100%; width: 0;
  background: linear-gradient(90deg, var(--gold), var(--gold2));
  animation: lbar 1.8s var(--ease) 0.75s forwards;
}
.ld-sub {
  font-size: 0.64rem; letter-spacing: 0.26em;
  color: var(--text-dm); text-transform: uppercase;
  opacity: 0; animation: ldup 0.5s var(--ease) 1.1s forwards;
}
/* Curtain */
.ld-curtain {
  position: absolute; top: 0; bottom: 0; width: 50%;
  background: var(--navy); z-index: 3;
  transition: transform 1s cubic-bezier(0.77, 0, 0.18, 1) 2.5s;
}
.ld-curtain.l { left: 0; }
.ld-curtain.r { right: 0; }
#loader.done .ld-curtain.l { transform: translateX(-101%); }
#loader.done .ld-curtain.r { transform: translateX(101%); }
#loader.gone { display: none; }
@keyframes ldup { to { opacity: 1; transform: translateY(0); } }
@keyframes lbar { to { width: 100%; } }

/* ── NAVIGATION ────────────────────────────────────────── */
#nav {
  position: fixed; top: 0; left: 0; right: 0; z-index: 800;
  height: var(--nav-h);
  transition: background 0.38s var(--ease), border-color 0.38s, box-shadow 0.38s;
  border-bottom: 1px solid transparent;
}
#nav.scrolled {
  background: rgba(11, 22, 37, 0.96);
  backdrop-filter: blur(24px); -webkit-backdrop-filter: blur(24px);
  border-bottom-color: rgba(255,255,255,0.05);
  box-shadow: 0 2px 24px rgba(0,0,0,0.32);
}
#nav.nav-solid {
  background: var(--navy);
  border-bottom-color: rgba(255,255,255,0.07);
}
.nav-wrap {
  max-width: 1440px; margin: 0 auto; padding: 0 44px;
  height: 100%; display: flex; align-items: center;
}
/* Logo */
.nav-logo {
  display: flex; align-items: center; gap: 11px;
  flex-shrink: 0; margin-right: auto;
}
.nl-firm {
  font-family: var(--f-serif);
  font-size: 0.92rem; font-weight: 600;
  color: var(--ivory2); letter-spacing: 0.06em;
}
.nl-sep {
  width: 1px; height: 14px;
  background: rgba(200,215,230,0.22);
}
.nl-cpa {
  font-size: 0.76rem; color: rgba(210,222,236,0.55);
  letter-spacing: 0.03em;
}
.nl-cpa em {
  font-style: normal; color: var(--gold);
  font-size: 0.82em; font-weight: 700;
  letter-spacing: 0.14em; margin-left: 4px;
}
/* Menu */
.nav-menu {
  display: flex; align-items: center; gap: 0;
  margin-right: 20px;
}
.nav-link {
  font-size: 0.82rem; font-weight: 500;
  color: rgba(210,222,236,0.65);
  padding: 8px 14px; border-radius: 4px;
  transition: color 0.2s, background 0.2s;
  letter-spacing: 0.01em; position: relative;
}
.nav-link::after {
  content: '';
  position: absolute; bottom: 4px; left: 14px; right: 14px;
  height: 1px; background: var(--gold);
  transform: scaleX(0);
  transition: transform 0.28s var(--ease);
}
.nav-link:hover, .nav-link.cur { color: var(--white); }
.nav-link.cur::after { transform: scaleX(1); }
/* Actions */
.nav-actions { display: flex; align-items: center; gap: 10px; flex-shrink: 0; }
.nav-tel {
  font-size: 0.78rem; color: rgba(210,222,236,0.55);
  display: flex; align-items: center; gap: 7px;
  transition: color 0.2s;
}
.nav-tel i { color: var(--gold); font-size: 0.66rem; }
.nav-tel:hover { color: var(--white); }
.nav-cta {
  background: var(--gold); color: var(--white);
  font-size: 0.80rem; font-weight: 700;
  padding: 9px 20px; border-radius: var(--r);
  letter-spacing: 0.04em;
  transition: background 0.2s, transform 0.2s, box-shadow 0.2s;
}
.nav-cta:hover {
  background: var(--gold2);
  transform: translateY(-1px);
  box-shadow: 0 6px 20px rgba(184,147,90,0.35);
}
/* Hamburger */
.hamburger {
  display: none; flex-direction: column;
  gap: 5px; padding: 8px; margin-left: 10px;
}
.hamburger span {
  display: block; width: 22px; height: 1.5px;
  background: var(--ivory2); border-radius: 2px;
  transition: transform 0.3s var(--ease), opacity 0.3s;
}
.hamburger.on span:nth-child(1) { transform: rotate(45deg) translate(5px, 4.5px); }
.hamburger.on span:nth-child(2) { opacity: 0; }
.hamburger.on span:nth-child(3) { transform: rotate(-45deg) translate(5px, -4.5px); }

/* Mobile drawer */
.mob-overlay {
  position: fixed; inset: 0;
  background: rgba(0,0,0,0.6); z-index: 810;
  opacity: 0; pointer-events: none;
  transition: opacity 0.3s;
}
.mob-overlay.on { opacity: 1; pointer-events: all; }
.mob-drawer {
  position: fixed; top: 0; right: -100%;
  width: min(300px, 88vw); height: 100%;
  background: var(--navy2); z-index: 820;
  padding: 0 0 40px;
  display: flex; flex-direction: column;
  transition: right 0.4s var(--ease);
  border-left: 1px solid var(--border-d);
}
.mob-drawer.on { right: 0; }
.mob-close {
  align-self: flex-end;
  color: var(--text-d); font-size: 1.1rem;
  padding: 20px 24px;
}
.mob-hd {
  padding: 4px 24px 24px;
  border-bottom: 1px solid var(--border-d);
}
.mob-hd .m-firm {
  font-family: var(--f-disp);
  font-size: 0.72rem; letter-spacing: 0.18em;
  color: var(--gold); margin-bottom: 5px;
  text-transform: uppercase;
}
.mob-hd .m-name {
  font-family: var(--f-serif);
  font-size: 1.1rem; font-weight: 700; color: var(--white);
}
.mob-nav { padding: 16px 16px; flex: 1; display: flex; flex-direction: column; gap: 2px; }
.mob-link {
  display: block; font-size: 0.92rem; font-weight: 500;
  color: var(--text-d); padding: 12px 10px;
  border-bottom: 1px solid var(--border-d);
  transition: color 0.2s, padding-left 0.2s;
}
.mob-link:hover { color: var(--gold); padding-left: 16px; }
.mob-call {
  margin: 0 18px;
  display: flex; align-items: center; justify-content: center; gap: 10px;
  background: var(--gold); color: var(--white);
  font-weight: 700; font-size: 0.88rem;
  padding: 14px 22px; border-radius: var(--r);
}

/* ── PAGE HEADER ──────────────────────────────────────── */
.page-header {
  background: var(--navy);
  padding: calc(var(--nav-h) + 60px) 0 60px;
  position: relative; overflow: hidden;
}
.page-header::before {
  content: '';
  position: absolute; inset: 0;
  background: url('../images/hero-bg.jpg') center/cover no-repeat;
  opacity: 0.10;
}
.page-header::after {
  content: '';
  position: absolute; inset: 0;
  background: linear-gradient(135deg, rgba(10,19,32,0.97) 30%, rgba(10,19,32,0.75));
}
.ph-inner {
  position: relative; z-index: 2;
  max-width: 1440px; margin: 0 auto; padding: 0 44px;
}
.ph-bread {
  display: flex; align-items: center; gap: 8px;
  font-size: 0.7rem; letter-spacing: 0.12em;
  color: var(--text-dm); margin-bottom: 20px;
  text-transform: uppercase;
}
.ph-bread a { color: var(--gold); transition: color 0.2s; }
.ph-bread a:hover { color: var(--gold2); }
.ph-bread i { font-size: 0.5rem; color: var(--text-dm); }
.ph-eyebrow {
  display: inline-flex; align-items: center; gap: 10px;
  font-family: var(--f-disp);
  font-size: 0.78rem; letter-spacing: 0.22em;
  color: var(--gold); text-transform: uppercase;
  margin-bottom: 14px;
}
.ph-eyebrow::before {
  content: '';
  display: inline-block;
  width: 24px; height: 1px;
  background: var(--gold);
}
.ph-title {
  font-family: var(--f-serif);
  font-size: clamp(2rem, 3.8vw, 3rem);
  font-weight: 700; color: var(--white);
  margin-bottom: 12px; line-height: 1.25;
}
.ph-sub {
  font-size: 0.92rem; color: var(--text-dm);
  max-width: 520px; line-height: 1.85;
}

/* ── LAYOUT COMMON ────────────────────────────────────── */
.wrap { max-width: 1440px; margin: 0 auto; padding: 0 44px; }
.sec { padding: 96px 0; }
.sec-navy  { background: var(--navy); }
.sec-navy2 { background: var(--navy2); }
.sec-light { background: var(--ivory); }
.sec-ivory3 { background: var(--ivory3); }
.sec-white { background: var(--white); }

.sec-hd { margin-bottom: 60px; }
.sec-hd.ctr { text-align: center; }
.sec-hd.ctr .sec-desc { margin: 0 auto; }

.sec-label {
  display: inline-flex; align-items: center; gap: 10px;
  font-family: var(--f-disp);
  font-size: 0.68rem; letter-spacing: 0.3em;
  text-transform: uppercase; color: var(--gold);
  margin-bottom: 14px; font-weight: 400;
}
.sec-label::before {
  content: '';
  display: inline-block;
  width: 20px; height: 1px; background: var(--gold);
}
.sec-label.lt { color: var(--gold2); }
.sec-label.lt::before { background: var(--gold2); }
.sec-label.dk { color: var(--gold-dk); }

.sec-title {
  font-family: var(--f-serif);
  font-size: clamp(1.85rem, 3.2vw, 2.65rem);
  font-weight: 700; color: var(--text-l);
  line-height: 1.28; margin-bottom: 14px;
}
.sec-title.lt { color: var(--white); }
.sec-title em { font-style: italic; color: var(--gold); }
.sec-title strong { color: var(--gold-dk); font-weight: 900; }

.sec-desc {
  font-size: 0.92rem; color: var(--text-lm);
  max-width: 520px; line-height: 1.90;
}
.sec-desc.lt { color: var(--text-dm); }

/* Divider */
.divider {
  width: 44px; height: 1.5px;
  background: linear-gradient(90deg, var(--gold), var(--gold2));
  margin: 20px 0;
}
.divider.ctr { margin: 20px auto; }

/* Reveal */
[data-r] {
  opacity: 0; transform: translateY(28px);
  transition: opacity 0.7s var(--ease), transform 0.7s var(--ease);
}
[data-r].in { opacity: 1; transform: none; }

/* ── BUTTONS ───────────────────────────────────────────── */
.btn {
  display: inline-flex; align-items: center; gap: 9px;
  font-size: 0.87rem; font-weight: 700;
  padding: 13px 28px; border-radius: var(--r);
  letter-spacing: 0.03em;
  transition: all 0.24s var(--ease); cursor: pointer;
}
.btn-gold {
  background: var(--gold); color: var(--white);
}
.btn-gold:hover {
  background: var(--gold2);
  transform: translateY(-2px);
  box-shadow: 0 10px 28px rgba(184,147,90,0.38);
}
.btn-outline {
  color: var(--text-l); border: 1.5px solid rgba(26,39,54,0.2);
  background: transparent;
}
.btn-outline:hover {
  background: var(--navy); color: var(--white);
  border-color: var(--navy);
}
.btn-outline-w {
  color: var(--text-d); border: 1.5px solid rgba(200,215,230,0.22);
  background: transparent;
}
.btn-outline-w:hover {
  color: var(--white);
  border-color: rgba(200,215,230,0.55);
  background: rgba(255,255,255,0.07);
}
.btn-ghost-gold {
  color: var(--gold); border: 1.5px solid rgba(184,147,90,0.35);
  background: transparent;
}
.btn-ghost-gold:hover {
  background: var(--gold-lt2); border-color: var(--gold);
}
.btn-lg { font-size: 0.96rem; padding: 16px 36px; }
.btn-sm { font-size: 0.78rem; padding: 9px 18px; }
.btn-full { width: 100%; justify-content: center; }

/* ── FOOTER ────────────────────────────────────────────── */
#footer {
  background: var(--navy);
  border-top: 1px solid rgba(255,255,255,0.04);
  padding: 68px 0 28px;
}
.ft-top {
  display: grid;
  grid-template-columns: 2.2fr 1.1fr 1fr 1.1fr;
  gap: 44px;
  padding-bottom: 44px;
  border-bottom: 1px solid var(--border-d);
  margin-bottom: 26px;
}
.ft-brand-logo {
  display: flex; align-items: center; gap: 12px;
  margin-bottom: 16px;
}
.ft-logo-icon {
  width: 38px; height: 38px;
  background: var(--gold-lt2);
  border: 1px solid rgba(184,147,90,0.28);
  border-radius: 6px;
  display: flex; align-items: center; justify-content: center;
  color: var(--gold); font-size: 0.9rem;
}
.ft-firm {
  font-family: var(--f-serif); font-size: 0.72rem;
  letter-spacing: 0.22em; color: var(--gold);
  text-transform: uppercase; margin-bottom: 4px;
}
.ft-name {
  font-family: var(--f-serif); font-size: 1.15rem;
  font-weight: 700; color: var(--white);
}
.ft-tag {
  font-size: 0.8rem; color: var(--text-dm);
  margin-bottom: 20px; line-height: 1.72;
}
.ft-socials { display: flex; gap: 9px; }
.ft-soc {
  width: 34px; height: 34px; border-radius: var(--r);
  background: rgba(255,255,255,0.05);
  border: 1px solid var(--border-d);
  display: flex; align-items: center; justify-content: center;
  color: var(--text-d); font-size: 0.78rem;
  transition: background 0.2s, color 0.2s, border-color 0.2s;
}
.ft-soc:hover { background: var(--gold); color: var(--white); border-color: var(--gold); }
.ft-col-title {
  font-family: var(--f-disp);
  font-size: 0.62rem; letter-spacing: 0.25em;
  text-transform: uppercase; color: var(--gold);
  margin-bottom: 18px; font-weight: 400;
}
.ft-nav-links { display: flex; flex-direction: column; gap: 10px; }
.ft-nav-links a {
  font-size: 0.82rem; color: rgba(200,215,230,0.48);
  transition: color 0.2s; line-height: 1.5;
}
.ft-nav-links a:hover { color: var(--gold); }
.ft-info-list { display: flex; flex-direction: column; gap: 12px; }
.ft-info-list p {
  font-size: 0.8rem; color: rgba(200,215,230,0.46);
  display: flex; align-items: flex-start; gap: 10px; line-height: 1.65;
}
.ft-info-list i { color: var(--gold); font-size: 0.68rem; margin-top: 4px; flex-shrink: 0; }
.ft-bottom {
  display: flex; align-items: center;
  justify-content: space-between; flex-wrap: wrap; gap: 8px;
}
.ft-copy { font-size: 0.72rem; color: rgba(200,215,230,0.26); }
.ft-disc { font-size: 0.66rem; color: rgba(200,215,230,0.18); }

/* ── FLOATING UI ───────────────────────────────────────── */
.float-cta {
  position: fixed; right: 22px; bottom: 74px; z-index: 700;
  display: flex; flex-direction: column; align-items: center; gap: 8px;
}
.fcta-tog {
  width: 50px; height: 50px; border-radius: 50%;
  background: var(--gold); color: var(--white);
  font-size: 1rem;
  display: flex; align-items: center; justify-content: center;
  box-shadow: 0 4px 20px rgba(184,147,90,0.45);
  transition: background 0.2s, transform 0.32s;
}
.fcta-tog:hover, .fcta-tog.on {
  background: var(--gold2); transform: rotate(15deg) scale(1.05);
}
.fcta-btns {
  display: flex; flex-direction: column; gap: 8px; align-items: center;
  opacity: 0; transform: translateY(10px); pointer-events: none;
  transition: opacity 0.28s, transform 0.28s;
}
.fcta-btns.on { opacity: 1; transform: none; pointer-events: all; }
.f-btn {
  position: relative; width: 42px; height: 42px; border-radius: 50%;
  display: flex; align-items: center; justify-content: center;
  font-size: 0.9rem; box-shadow: 0 3px 12px rgba(0,0,0,0.18);
  transition: transform 0.2s, box-shadow 0.2s;
}
.f-btn:hover { transform: scale(1.12); box-shadow: 0 6px 20px rgba(0,0,0,0.25); }
.f-btn.ph { background: #2563eb; color: var(--white); }
.f-btn.kk { background: #fee500; color: #3a1d00; }
.f-btn::before {
  content: attr(data-tip);
  position: absolute; right: calc(100% + 10px); top: 50%;
  transform: translateY(-50%);
  background: var(--navy2); color: var(--white);
  font-size: 0.66rem; white-space: nowrap;
  padding: 5px 10px; border-radius: 3px;
  border: 1px solid var(--border-d);
  opacity: 0; pointer-events: none; transition: opacity 0.2s;
}
.f-btn:hover::before { opacity: 1; }

.top-btn {
  position: fixed; right: 22px; bottom: 18px;
  width: 38px; height: 38px; border-radius: var(--r);
  background: var(--navy3); border: 1px solid var(--border-d);
  color: rgba(200,215,230,0.5); font-size: 0.72rem;
  display: flex; align-items: center; justify-content: center; z-index: 700;
  opacity: 0; transform: translateY(10px); pointer-events: none;
  transition: opacity 0.3s, transform 0.3s, background 0.2s, color 0.2s;
}
.top-btn.on { opacity: 1; transform: none; pointer-events: all; }
.top-btn:hover { background: var(--gold); color: var(--white); border-color: var(--gold); }

/* ── UTILITY ───────────────────────────────────────────── */
.gold { color: var(--gold); }
.w { color: var(--white); }
.text-center { text-align: center; }
.mt-8 { margin-top: 8px; }
.mt-16 { margin-top: 16px; }
.mt-24 { margin-top: 24px; }
.mt-32 { margin-top: 32px; }
.mt-48 { margin-top: 48px; }

/* ── RESPONSIVE ────────────────────────────────────────── */
@media (max-width: 1200px) {
  .ft-top { grid-template-columns: 1fr 1fr; gap: 32px; }
  .ft-top > .ft-brand { grid-column: 1/-1; }
  .wrap { padding: 0 32px; }
}
@media (max-width: 980px) {
  :root { --nav-h: 64px; }
  .nav-menu, .nav-actions { display: none; }
  .hamburger { display: flex; }
  .nav-logo { margin-right: 0; }
  .wrap { padding: 0 20px; }
  .ph-inner { padding: 0 20px; }
  .nav-wrap { padding: 0 20px; }
  .page-header { padding: calc(var(--nav-h) + 44px) 0 44px; }
  .ph-title { font-size: clamp(1.7rem, 5vw, 2.6rem); }
  .sec-hd { margin-bottom: 44px; }
}
@media (max-width: 640px) {
  .sec { padding: 60px 0; }
  .ft-top { grid-template-columns: 1fr; gap: 24px; }
  .ft-bottom { flex-direction: column; align-items: flex-start; gap: 6px; }
  .float-cta { right: 12px; bottom: 64px; }
  .top-btn { right: 12px; }
  .fcta-tog { width: 46px; height: 46px; font-size: 0.9rem; }
  /* 섹션 헤더 */
  .ph-title { font-size: clamp(1.5rem, 6vw, 2rem); }
  .ph-sub { font-size: 0.84rem; }
  /* 버튼 */
  .btn-lg { font-size: 0.9rem; padding: 14px 26px; }
  /* 푸터 링크 */
  .ft-nav-links a { font-size: 0.85rem; }
}