@charset "UTF-8";
:root{--ink:#272447;--ink-light:#274753;--gold:#af966d;--paper:#f8f7f3;--line:#dedfd7;--muted:#657176;--white:#fff;--serif:'Noto Sans KR','Malgun Gothic',sans-serif;--sans:'Noto Sans KR',-apple-system,BlinkMacSystemFont,'Segoe UI','Malgun Gothic',sans-serif}
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1fr;gap:55px;padding-block:65px 68px}.hero-copy{padding-top:22px}.hero .eyebrow{letter-spacing:.12em;font-size:14px;display:flex;gap:9px;align-items:center}.hero .eyebrow>span{width:6px;height:6px;background:var(--gold);border-radius:50%;display:inline-block}.hero h1{font-family:var(--serif);font-size:clamp(36px,3.55vw,55px);line-height:1.44;margin-bottom:26px;letter-spacing:-.067em}.hero h1 em{font-style:normal;position:relative}.hero h1 em:after{content:'';position:absolute;bottom:-2px;left:0;width:100%;border-bottom:2px solid var(--gold)}.hero-description{font-size:15px;color:var(--muted);line-height:1.9}.hero-actions{display:flex;align-items:center;gap:28px;margin-top:31px}.button{display:inline-flex;align-items:center;justify-content:space-between;gap:22px;padding:16px 23px;font-size:14px;font-weight:500;border:1px solid transparent;transition:background .2s,transform 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@media(min-width:1600px){.hero{padding-block:85px}.hero h1{font-size:57px}}
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@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{transition:none!important}}
@media print{.site-header,.mobile-contact,.hero-art,.inquiry-form,.site-footer,dialog{display:none}.wrap{width:100%}.hero,.contact-grid,.partner-grid{display:block}.section,.contact-section{padding:25px 0}.contact-section{background:white;color:black}a{color:inherit}}



/* Bookkeeping acquisition */
.hero-proof{font-size:14px;color:var(--muted);margin:22px 0 0;line-height:1.8}.hero-signature{margin-top:22px}.entry-section{padding-block:68px 15px}.entry-section h2{font-size:30px}.entry-grid,.fee-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}.entry-card{padding:29px 27px;background:#eeeee7;border-top:2px solid var(--gold);display:flex;flex-direction:column;transition:background .2s}.entry-card:hover{background:#e5e8df}.entry-number{font-size:14px;color:#78674e}.entry-card h3{font-size:24px;margin:22px 0 16px}.entry-card p{font-size:14px;color:var(--muted);line-height:1.9;flex:1}.entry-card strong{font-size:14px;font-weight:500;border-top:1px solid #c9d0c5;padding-top:17px;margin-top:14px;display:flex;justify-content:space-between}.fee-section{padding-bottom:100px}.fee-grid{gap:0;border-block:1px solid var(--line)}.fee-grid article{padding:28px 30px}.fee-grid article:first-child{padding-left:0}.fee-grid article+article{border-left:1px solid var(--line)}.fee-grid article>span{font-size:14px;color:#847252}.fee-grid h3{font-size:23px;margin:13px 0}.fee-grid p{font-size:14px;color:var(--muted);margin:0}.fee-bottom{display:flex;justify-content:space-between;align-items:center;gap:25px;margin-top:28px}.fee-bottom p{font-size:14px;margin:0;color:var(--muted)}.fee-bottom strong{font-weight:500;color:var(--ink)}.optional-fields{margin-bottom:16px}.optional-fields summary{font-size:14px;padding:8px 30px 12px 0}.optional-fields summary:after{top:0;font-size:20px}.optional-fields summary span{color:var(--muted)}.optional-fields .form-row{margin-top:10px}.note-cta{padding:26px;background:#eeeee7;margin-top:35px}.note-cta h2{margin:0 0 12px;font-size:23px}.note-cta .button{margin-top:8px}.source-note{font-size:14px;color:var(--muted)}
@media(max-width:1100px){nav{gap:16px}.brand img{width:155px}.entry-card{padding:24px 20px}.entry-card h3{font-size:22px}.fee-grid article{padding:25px 22px}}
@media(max-width:760px){.entry-section{padding-block:43px 0}.entry-section h2{font-size:26px}.entry-grid{grid-template-columns:1fr;gap:15px}.entry-card{padding:23px}.entry-card h3{margin:14px 0 12px;font-size:23px}.entry-card h3 br{display:none}.entry-card p{margin-bottom:2px}.fee-section{padding-bottom:60px}.fee-grid{grid-template-columns:1fr}.fee-grid article,.fee-grid article:first-child{padding:24px 0}.fee-grid article+article{border-left:0;border-top:1px solid var(--line)}.fee-bottom{display:block}.fee-bottom .button{margin-top:22px}.hero-proof{font-size:14px}.hero-actions{flex-wrap:wrap;gap:17px}.note-cta{padding:21px}.inquiry-form h3{font-size:19px}}





/* Readable Korean typography */
h1,h2,h3{letter-spacing:-.035em;font-weight:600}.hero h1{letter-spacing:-.045em}.partner-copy>p:not(.eyebrow),.service-content p:not(.small-label):not(.scope-note),.fee-grid p,.entry-card p{font-size:16px;line-height:1.9}.credentials{font-size:14px;line-height:1.9}.credentials dt{width:36px}.digital-practice{margin-top:28px;border-top:1px solid #cbd0c9;padding-top:24px}.digital-practice h3{font-size:20px}.digital-practice p{font-size:15px;color:var(--muted)}.note-page p,.note-page li{font-size:17px;line-height:1.9}



.contact-fab{position:fixed;bottom:28px;right:28px;z-index:30;background:var(--ink);color:white;border:1px solid #ffffff40;border-radius:999px;padding:17px 25px;font-size:15px;font-weight:600;box-shadow:0 6px 24px #27244726}.contact-fab span{margin-left:16px}#quick-contact{width:min(440px,calc(100% - 32px));padding:38px 30px;max-height:calc(100dvh - 32px);overflow:auto;border:0;border-radius:18px}#quick-contact h2{font-size:29px;line-height:1.45}.quick-intro{font-size:15px!important;line-height:1.8;color:var(--muted);margin:17px 0 24px}.quick-option{display:flex;align-items:center;justify-content:space-between;background:#efeee8;padding:18px;margin:12px 0;border-radius:10px;font-size:14px}.quick-option strong{display:block;font-size:19px;letter-spacing:-.02em;margin-top:5px}.quick-option:hover{background:#e4e2d9}.quick-prepare{background:none;border:0;border-bottom:1px solid var(--gold);padding:13px 0 6px;font-size:14px;color:var(--ink)}.quick-note{font-size:14px!important;line-height:1.8;color:var(--muted);margin:23px 0 0}.mobile-contact button{border:0;background:var(--ink);color:var(--paper);font-size:14px;font-weight:600}.mobile-contact a{font-size:14px}@media(max-width:760px){.contact-fab{display:none}#quick-contact{padding:34px 24px}.quick-option strong{font-size:18px}}

/* LOCAL_FONTS_BEGIN */
@font-face{font-family:"Noto Sans KR";font-style:normal;font-weight:100 900;font-display:swap;src:url("assets/fonts/sans-full.woff2") format("woff2")}

@font-face{font-family:"Noto Serif KR";font-style:normal;font-weight:400;font-display:swap;src:url("assets/fonts/serif-400-full.woff2") format("woff2")}
/* LOCAL_FONTS_END */

.related-services{display:flex;align-items:center;justify-content:space-between;gap:32px;padding-top:64px;padding-bottom:64px;border-top:1px solid var(--line)}.related-services h2{font-size:clamp(26px,3.3vw,40px);line-height:1.35;margin:12px 0}.related-services p{color:var(--muted)}.related-services .button{flex-shrink:0}.insight-links{display:flex;gap:22px;flex-wrap:wrap}@media(max-width:760px){.related-services{flex-direction:column;align-items:flex-start;padding-top:40px;padding-bottom:40px}}

/* Readability revision: body 16–17px; supporting labels at least 14px. */
.hero-description{font-size:17px}.section-heading>p,.check-list,.steps p,.article-card>p,.fee-bottom p,.faq-list details>p,.contact-copy>p:not(.eyebrow),.contact-location>p,.digital-practice p,.notes-list p,dialog p{font-size:16px;line-height:1.85}
.faq-list summary,.inquiry-form label,.button,.text-link,.entry-card strong,.mobile-contact a,.mobile-contact button{font-size:16px}
.inquiry-form input,.inquiry-form select,.inquiry-form textarea,dialog textarea{font-size:16px}
.credentials{font-size:16px}.credentials dt{width:40px}.eyebrow,.hero .eyebrow{letter-spacing:.04em}.art-top{letter-spacing:0;flex-wrap:wrap;gap:8px}.art-services{flex-wrap:wrap;gap:16px}.article-visual{font-family:var(--sans);line-height:1.5}
nav{gap:18px;font-size:15px}nav a{white-space:nowrap}.header-inner{gap:18px}.brand{gap:14px}.brand-person{padding-left:14px}.footer-bottom{color:#59656a;flex-wrap:wrap}.hero-proof,.scope-note,.form-notice,.form-privacy{line-height:1.85}.hero .eyebrow>span{flex-shrink:0}
.quick-note{font-size:14px!important}.quick-intro{font-size:16px!important}.quick-option strong,.contact-email{overflow-wrap:anywhere}
@media(max-width:1250px) and (min-width:1101px){.brand-person{display:none}}
@media(max-width:1100px) and (min-width:761px){.menu-toggle{display:flex;gap:9px;align-items:center;border:0;background:transparent;color:var(--ink);padding:12px;font-size:16px}nav{display:none;position:absolute;top:98px;left:0;right:0;background:var(--paper);padding:23px;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0}nav.is-open{display:flex}nav a{padding:13px 0}nav .nav-cta{padding:13px 16px}}
@media(max-width:760px){.hero-description{font-size:16px}.hero-actions .button,.hero-actions .text-link{font-size:16px}.service-tabs{flex-wrap:wrap;gap:8px}.service-tabs button{font-size:15px;white-space:normal;line-height:1.6}.service-tabs button>span{display:none}.steps{gap:24px}.steps p br{display:none}.form-row{grid-template-columns:1fr}.header-inner{gap:8px}.brand-person{display:none}.contact-phone{font-size:30px}.article-visual{font-size:26px}}
@media(max-width:380px){.steps{grid-template-columns:1fr}.art-services{gap:10px}.hero-art{padding:20px}.contact-phone{font-size:27px}}

/* Corporate audit and advisory */
.expertise-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:22px}.expertise-card{border-top:3px solid var(--gold);background:#eeeee7;padding:30px 26px;display:flex;flex-direction:column}.expertise-card h3{font-size:25px;margin:20px 0 16px}.expertise-card p,.expertise-card li{font-size:16px;line-height:1.85}.expertise-card p{color:var(--muted)}.expertise-card ul{padding-left:20px;margin:0 0 28px}.expertise-card .text-link{margin-top:auto;align-self:flex-start}.specialty-details{margin-top:38px;border-top:1px solid var(--line);padding-top:28px}.specialty-details h3{font-size:24px}.specialty-details dl{margin:0}.specialty-details dl>div{display:grid;grid-template-columns:210px 1fr;gap:28px;padding:18px 0;border-bottom:1px solid var(--line)}.specialty-details dt{font-weight:600}.specialty-details dd{margin:0;color:var(--muted);font-size:16px}.specialty-details>p{font-size:14px;color:var(--muted);margin:20px 0 0}.corporate-section{padding-bottom:40px}.hero h1{font-size:clamp(32px,3.5vw,50px)}
@media(max-width:900px){.expertise-grid{grid-template-columns:1fr}.expertise-card{padding:26px}.specialty-details dl>div{grid-template-columns:1fr;gap:8px}}
@media(max-width:760px){.hero h1{font-size:clamp(30px,7.8vw,46px)}.corporate-section{padding-bottom:24px}}

/* Direct contact form */
.contact-trap{position:absolute!important;left:-10000px!important;width:1px;height:1px;overflow:hidden}.inquiry-form .contact-consent{display:flex;align-items:flex-start;gap:10px;font-size:15px;line-height:1.7;margin-top:20px}.inquiry-form .contact-consent input{width:18px;height:18px;flex:0 0 18px;margin:4px 0 0;accent-color:var(--ink)}.contact-privacy{font-size:14px;margin:0 0 22px;color:var(--muted)}.contact-privacy summary{cursor:pointer}.contact-privacy p{margin-top:12px}.inquiry-status{font-size:16px;line-height:1.8;margin:18px 0 0;overflow-wrap:anywhere}.inquiry-status:empty{display:none}.inquiry-status.is-success{padding:15px;background:#e8efe4;color:#284d38}.inquiry-status.is-error{padding:15px;background:#f8e9e4;color:#843b2a}.inquiry-form button:disabled{opacity:.65;cursor:default}

/* Header identity and navigation readability. */
.site-header .brand-person{font-family:var(--sans);font-size:22px;font-weight:500;line-height:1.5;letter-spacing:-.035em;white-space:nowrap}
.site-header .brand img{width:189px;transform:translateY(3px)}
.site-header .brand-person{border-left-color:#dcded8}
.site-header nav{font-family:var(--sans);font-size:17px;font-weight:500;gap:22px}
@media(min-width:761px){.site-header .brand-person{display:inline-block}}
@media(min-width:761px) and (max-width:1200px){.site-header .menu-toggle{display:flex;gap:9px;align-items:center;border:0;background:transparent;color:var(--ink);padding:12px;font-size:16px}.site-header nav{display:none;position:absolute;top:98px;left:0;right:0;background:var(--paper);padding:23px;border-bottom:1px solid var(--line);flex-direction:column;align-items:stretch;gap:0}.site-header nav.is-open{display:flex}.site-header nav a{padding:13px 0}.site-header nav .nav-cta{padding:13px 16px}}
@media(max-width:760px){.site-header nav{font-size:17px;gap:0}}

/* Supporting copy: 15–16px; service descriptions: 17px. */
.eyebrow,.hero .eyebrow,.entry-number,.small-label,.form-kicker{font-size:15px}
.hero-proof,.hero-signature>span:last-child,.partner-title,.art-top,.art-services,.art-services b,.intro-strip span{font-size:16px;line-height:1.85}
.section-heading>p,.service-content p:not(.small-label):not(.scope-note),.expertise-card p,.expertise-card li,.specialty-details dd,.check-list,.steps p,.fee-grid p,.fee-bottom p,.faq-list details>p,.contact-copy>p:not(.eyebrow),.contact-location>p{font-size:17px;line-height:1.9}
.scope-note,.specialty-details>p,.fee-grid article>span,.partner-name>span,.process-note,.process-note p,.process-note a,.contact-location span,.contact-location a,.contact-location small,.form-notice,.form-privacy,.contact-privacy,.optional-fields summary{font-size:15px;line-height:1.85}
.contact-email{font-size:18px}.inquiry-form .button{font-size:17px}.inquiry-form label>span,.inquiry-form .contact-consent span{font-size:15px}
.footer-top p,.footer-top a,.footer-bottom,.footer-bottom p,.footer-bottom button{font-size:15px;line-height:1.85}
.quick-note{font-size:15px!important}.quick-option,.quick-prepare{font-size:16px}
@media(max-width:760px){.hero-description{font-size:17px}.service-tabs button{font-size:16px}.art-top{font-size:15px}.eyebrow,.hero .eyebrow{font-size:15px}}
.partner-section .eyebrow,.partner-card>.eyebrow,.contact-copy .eyebrow{font-size:15px}
.process-callout,.process-callout p,.process-callout a{font-size:16px;line-height:1.85}.process-callout>span{font-size:15px}
.inquiry-form .contact-privacy summary,.inquiry-form .contact-privacy p{font-size:15px;line-height:1.85}

@media(max-width:760px){.site-header .brand img{width:170px;transform:translateY(2px)}}

/* Service strip links: comfortable touch targets, native section navigation. */
.intro-strip a{display:inline-flex;align-items:center;gap:10px;min-height:44px;padding:7px 4px;font-size:16px;line-height:1.85;color:var(--muted);text-underline-offset:5px}
.intro-strip a b{font-weight:400;color:var(--gold);flex-shrink:0}
.intro-strip a:hover{color:var(--ink);text-decoration:underline}
@media(max-width:760px){.intro-strip>.wrap{grid-template-columns:1fr}.intro-strip a{justify-self:start}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}