/* 나이스유세무법인 부산지사 — busantax.co.kr */
:root{
  --orange:#ee9a1e;
  --orange-d:#d9840a;
  --orange-l:#fdf3e3;
  --charcoal:#38352f;
  --charcoal-d:#2a2824;
  --ink:#222;
  --text:#4a4a4a;
  --muted:#8a867f;
  --line:#e8e4dd;
  --bg:#ffffff;
  --bg-soft:#f8f6f2;
  --radius:14px;
  --shadow:0 10px 30px rgba(40,35,25,.08);
  --header-h:76px;
}
*{box-sizing:border-box;margin:0;padding:0}
html{scroll-behavior:smooth;scroll-padding-top:var(--header-h)}
body{font-family:"Pretendard",-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;color:var(--text);background:var(--bg);line-height:1.7;font-size:16px;word-break:keep-all;-webkit-font-smoothing:antialiased}
img{max-width:100%;display:block}
a{color:inherit;text-decoration:none}
ul,ol{list-style:none}
b,strong{color:var(--ink);font-weight:700}
.container{width:100%;max-width:1200px;margin:0 auto;padding:0 20px}
.section{padding:110px 0}
.eyebrow{font-size:13px;font-weight:700;letter-spacing:.18em;color:var(--orange);margin-bottom:12px}
.sec-head{text-align:center;margin-bottom:56px}
.sec-head.left{text-align:left;margin-bottom:28px}
.sec-title{font-size:clamp(28px,3.4vw,40px);line-height:1.3;color:var(--ink);font-weight:800;letter-spacing:-.02em}
.sec-desc{margin-top:14px;color:var(--muted)}
.note{font-size:13px;color:var(--muted);margin-top:10px}
.pc-only{display:inline}

/* 버튼 */
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font-weight:700;border-radius:999px;padding:13px 26px;transition:.2s;border:2px solid transparent;cursor:pointer;font-family:inherit;font-size:16px}
.btn-sm{padding:9px 18px;font-size:14px}
.btn-lg{padding:16px 32px;font-size:17px}
.btn-block{width:100%}
.btn-primary{background:var(--orange);color:#fff}
.btn-primary:hover{background:var(--orange-d)}
.btn-ghost{border-color:rgba(255,255,255,.6);color:#fff}
.btn-ghost:hover{background:#fff;color:var(--charcoal)}
.btn-outline{border-color:var(--charcoal);color:var(--charcoal)}
.btn-outline:hover{background:var(--charcoal);color:#fff}

/* 헤더 */
.header{position:fixed;top:0;left:0;right:0;z-index:100;height:var(--header-h);background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-bottom:1px solid transparent;transition:.25s}
.header.scrolled{border-color:var(--line);box-shadow:0 2px 16px rgba(0,0,0,.05)}
.header-inner{height:100%;display:flex;align-items:center;gap:28px}
.logo{display:flex;align-items:center;gap:10px;flex-shrink:0}
.logo img{height:42px;width:auto}
.logo-branch{font-size:13px;font-weight:700;color:#fff;background:var(--charcoal);border-radius:6px;padding:3px 8px;white-space:nowrap}
.logo-mark{width:40px;height:40px;border-radius:10px;background:var(--orange);color:#fff;font-weight:900;font-size:22px;display:grid;place-items:center}
.logo-text{display:flex;flex-direction:column;line-height:1.2}
.logo-text strong{font-size:18px;color:var(--charcoal);letter-spacing:-.02em}
.logo-text small{font-size:11px;color:var(--muted);letter-spacing:.06em}
.gnb{display:flex;gap:26px;margin-left:auto;white-space:nowrap}
.gnb a{font-weight:600;color:var(--ink);font-size:16px;position:relative;padding:6px 0}
.gnb a::after{content:"";position:absolute;left:0;right:0;bottom:0;height:2px;background:var(--orange);transform:scaleX(0);transition:.2s}
.gnb a:hover::after,.gnb a.active::after{transform:scaleX(1)}
.gnb-cta-mobile{display:none}
.header-actions{display:flex;align-items:center;gap:16px;white-space:nowrap}
.header-tel{font-weight:800;color:var(--charcoal);font-size:17px}
.menu-toggle{display:none;background:none;border:0;width:40px;height:40px;cursor:pointer;margin-left:auto;flex-direction:column;justify-content:center;gap:6px;align-items:center}
.menu-toggle span{display:block;width:24px;height:2px;background:var(--charcoal);transition:.25s}
.menu-toggle[aria-expanded="true"] span:nth-child(1){transform:translateY(8px) rotate(45deg)}
.menu-toggle[aria-expanded="true"] span:nth-child(2){opacity:0}
.menu-toggle[aria-expanded="true"] span:nth-child(3){transform:translateY(-8px) rotate(-45deg)}

/* 히어로 */
.hero{position:relative;min-height:min(820px,100vh);display:flex;align-items:center;color:#fff;overflow:hidden;padding:calc(var(--header-h) + 60px) 0 80px}
.hero-bg{position:absolute;inset:0;background-size:cover;background-position:center;transform:scale(1.04)}
.hero::before{content:"";position:absolute;inset:0;z-index:1;background:linear-gradient(100deg,rgba(42,40,36,.92) 0%,rgba(42,40,36,.75) 45%,rgba(42,40,36,.35) 100%)}
.hero-inner{position:relative;z-index:2}
.hero h1{font-size:clamp(38px,6vw,68px);line-height:1.2;font-weight:800;letter-spacing:-.03em;color:#fff}
.hero h1 em{font-style:normal;color:var(--orange)}
.hero-sub{margin-top:24px;font-size:clamp(16px,1.6vw,19px);color:rgba(255,255,255,.85);max-width:640px}
.hero-sub strong{color:#fff}
.hero-btns{margin-top:40px;display:flex;flex-wrap:wrap;gap:12px}
.hero-badges{margin-top:48px;display:flex;flex-wrap:wrap;gap:10px}
.hero-badges li{font-size:14px;padding:7px 16px;border:1px solid rgba(255,255,255,.3);border-radius:999px;color:rgba(255,255,255,.9)}

/* 핵심가치 */
.points{padding:0;margin-top:-70px;position:relative;z-index:3}
.point-grid{display:grid;grid-template-columns:repeat(4,1fr);background:#fff;border-radius:var(--radius);box-shadow:var(--shadow)}
.point{padding:40px 30px;border-right:1px solid var(--line)}
.point:last-child{border-right:0}
.point-icon{width:54px;height:54px;border-radius:50%;background:var(--orange-l);display:grid;place-items:center;margin-bottom:18px}
.point-icon svg{width:26px;height:26px;fill:none;stroke:var(--orange);stroke-width:2;stroke-linecap:round;stroke-linejoin:round}
.point h3{font-size:19px;color:var(--ink);margin-bottom:8px}
.point p{font-size:15px;color:var(--muted)}

/* 회사소개 */
.about-grid{display:grid;grid-template-columns:1fr 1fr;gap:72px;align-items:center}
.about-img{position:relative;border-radius:var(--radius);overflow:hidden}
.about-img img{width:100%;aspect-ratio:4/3.4;object-fit:cover}
.about-tag{position:absolute;left:0;bottom:0;background:var(--charcoal);color:#fff;padding:20px 28px;font-size:15px;line-height:1.4;border-top-right-radius:var(--radius)}
.about-tag strong{color:#fff;font-size:20px}
.about-text p{margin-top:16px}
.about-text .sec-title{margin-bottom:10px}
.sign{font-weight:700;color:var(--charcoal)}
.values{display:flex;gap:14px;margin-top:32px}
.values div{flex:1;text-align:center;background:var(--orange-l);border-radius:12px;padding:18px 8px}
.values b{display:block;font-size:20px}
.values span{font-size:11px;letter-spacing:.14em;color:var(--orange-d)}
.direction{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;margin-top:80px;counter-reset:d}
.direction li{position:relative;padding:28px;border:1px solid var(--line);border-radius:var(--radius);background:#fff}
.direction li:not(:last-child)::after{content:"→";position:absolute;right:-17px;top:50%;transform:translateY(-50%);color:var(--orange);font-weight:700;z-index:1}
.direction span{display:inline-grid;place-items:center;width:38px;height:38px;border-radius:50%;background:var(--orange);color:#fff;font-weight:800;font-size:14px;margin-bottom:12px}
.direction b{display:block;font-size:20px}
.direction small{color:var(--muted);font-size:14px}

/* 세무사 */
.team{background:var(--bg-soft)}
.team-grid{display:grid;grid-template-columns:1fr 1fr;gap:32px}
.member{background:#fff;border-radius:var(--radius);overflow:hidden;box-shadow:var(--shadow);display:grid;grid-template-columns:220px 1fr}
.member-photo{position:relative;background:linear-gradient(160deg,#ece7df,#d9d2c6)}
.member-photo img{width:100%;height:100%;object-fit:cover;object-position:center top;position:relative;z-index:1}
.member-photo .ph{position:absolute;inset:0;display:grid;place-items:center;font-size:22px;font-weight:700;color:#a49c8e}
.member-photo.noimg img{display:none}
.member-body{padding:32px 30px}
.member-role{font-size:13px;font-weight:700;color:var(--orange-d)}
.member h3{font-size:26px;color:var(--ink);margin:4px 0 14px}
.member h3 small{font-size:16px;color:var(--muted);font-weight:500}
.member-quote{font-size:15px;color:var(--text);padding:14px 16px;background:var(--orange-l);border-radius:10px;margin-bottom:18px}
.career li{font-size:14px;padding:3px 0 3px 14px;position:relative;color:var(--muted)}
.career li::before{content:"";position:absolute;left:0;top:13px;width:5px;height:5px;border-radius:50%;background:#cfc8bc}
.career li.now{color:var(--ink);font-weight:500}
.career li.now::before{background:var(--orange)}

/* 업무분야 */
.svc-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
.svc{position:relative;padding:36px 32px;border:1px solid var(--line);border-radius:var(--radius);background:#fff;transition:.25s}
.svc:hover{border-color:var(--orange);transform:translateY(-4px);box-shadow:var(--shadow)}
.svc-no{font-size:14px;font-weight:800;color:var(--orange)}
.svc h3{font-size:21px;color:var(--ink);margin:10px 0 10px}
.svc p{font-size:15px;color:var(--muted)}
.svc-feature{background:var(--orange);border-color:var(--orange)}
.svc-feature .svc-no,.svc-feature h3,.svc-feature p,.svc-feature .svc-link{color:#fff}
.svc-feature p{opacity:.92}
.svc-link{display:inline-block;margin-top:16px;font-weight:700}

/* 병의원 */
.clinic{background:var(--charcoal);color:rgba(255,255,255,.8)}
.sec-head.light .sec-title{color:#fff}
.clinic-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px}
.clinic-card{background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.1);border-radius:var(--radius);padding:36px}
.clinic-card h3{color:#fff;font-size:21px;margin-bottom:14px;display:flex;align-items:center;gap:12px}
.clinic-card h3 span{font-size:13px;background:var(--orange);color:#fff;border-radius:6px;padding:2px 8px}
.clinic-card .lead{font-size:18px;color:#fff;font-weight:700;margin-bottom:8px}
.clinic-card .lead em{font-style:normal;color:var(--orange)}
.clinic-card b{color:#fff}
.clinic-card .note{color:rgba(255,255,255,.5)}
.calc{width:100%;margin-top:20px;border-collapse:collapse;background:var(--charcoal-d);border-radius:10px;overflow:hidden}
.calc th,.calc td{padding:12px 18px;text-align:left;font-weight:500;border-bottom:1px dashed rgba(255,255,255,.12)}
.calc td{text-align:right;color:#fff;font-weight:700}
.calc .total th{color:var(--orange)}
.calc .total td{color:var(--orange);font-size:24px;border:0}
.calc .total th{border:0}
.mso{display:flex;gap:10px;margin-top:20px;flex-wrap:wrap}
.mso span{flex:1;min-width:90px;text-align:center;padding:14px 8px;border-radius:999px;border:1px solid var(--orange);color:#fff;font-weight:600}
.mso span:nth-child(2){background:var(--orange)}
.clinic-cta{margin-top:40px;display:flex;align-items:center;justify-content:space-between;gap:20px;flex-wrap:wrap;background:rgba(238,154,30,.12);border:1px solid rgba(238,154,30,.4);border-radius:var(--radius);padding:24px 32px}
.clinic-cta b{color:var(--orange)}

/* 절차 */
.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}
.steps li{text-align:center;padding:36px 20px;background:var(--bg-soft);border-radius:var(--radius);position:relative}
.step-no{display:inline-block;font-size:12px;font-weight:800;letter-spacing:.1em;color:var(--orange);background:#fff;border-radius:999px;padding:4px 12px;margin-bottom:14px}
.steps b{display:block;font-size:20px;margin-bottom:6px}
.steps p{font-size:14px;color:var(--muted)}

/* 소식 */
.news{background:var(--bg-soft)}
.news-grid{display:grid;grid-template-columns:1fr 1fr;gap:56px}
.news-grid>*,.contact-grid>*,.loc-grid>*,.about-grid>*{min-width:0}
.calendar{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);padding:10px 28px}
.calendar li{display:flex;align-items:baseline;gap:16px;padding:14px 0;border-bottom:1px solid var(--line);flex-wrap:wrap}
.calendar li:last-child{border:0}
.calendar .date{min-width:84px;font-weight:800;color:var(--orange-d)}
.calendar small{color:var(--muted);font-size:13px}
.news-list{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow);padding:10px 28px}
.news-list li{border-bottom:1px solid var(--line)}
.news-list li:last-child{border:0}
.news-list a{display:flex;gap:12px;align-items:center;padding:16px 0}
.news-list a:hover .t{color:var(--orange-d)}
.news-list .cat{flex-shrink:0;font-size:12px;font-weight:700;color:var(--orange-d);background:var(--orange-l);padding:3px 10px;border-radius:6px}
.news-list .t{flex:1;color:var(--ink);font-weight:500;overflow:hidden;text-overflow:ellipsis;white-space:nowrap;transition:.2s}
.news-list .d{flex-shrink:0;font-size:13px;color:var(--muted)}
.blog-banner{margin-top:20px;display:flex;align-items:center;gap:16px;background:#03c75a;color:#fff;border-radius:var(--radius);padding:20px 24px;transition:.2s}
.blog-banner:hover{filter:brightness(.95)}
.blog-banner b{display:block;color:#fff;font-size:17px}
.blog-banner small{opacity:.9}
.blog-n{width:42px;height:42px;border-radius:10px;background:#fff;color:#03c75a;font-weight:900;font-size:22px;display:grid;place-items:center;flex-shrink:0}
.blog-banner .arrow{margin-left:auto;font-size:20px}

/* 상담 */
.contact-grid{display:grid;grid-template-columns:1fr 1.25fr;gap:64px;align-items:start}
.contact-info>p{margin-top:16px}
.big-tel{display:block;font-size:clamp(30px,3.6vw,42px);font-weight:800;color:var(--orange);margin:28px 0 20px;letter-spacing:-.02em}
.info-list{display:grid;grid-template-columns:80px 1fr;gap:8px 12px;font-size:15px}
.info-list dt{color:var(--muted)}
.info-list dd{color:var(--ink)}
.contact-form{background:var(--bg-soft);border-radius:var(--radius);padding:40px;display:grid;gap:18px}
.contact-form label{display:grid;gap:6px;font-size:14px;font-weight:600;color:var(--ink)}
.contact-form input,.contact-form select,.contact-form textarea{font-family:inherit;font-size:16px;padding:13px 14px;border:1px solid var(--line);border-radius:10px;background:#fff;color:var(--ink);width:100%}
.contact-form input:focus,.contact-form select:focus,.contact-form textarea:focus{outline:2px solid var(--orange);border-color:transparent}
.row2{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.contact-form .agree{display:flex;align-items:center;gap:8px;font-weight:500}
.agree input{width:18px;height:18px;accent-color:var(--orange)}
.link-btn{background:none;border:0;color:var(--orange-d);cursor:pointer;font:inherit;text-decoration:underline}
.privacy-box{font-size:13px;color:var(--muted);background:#fff;border-radius:10px;padding:14px 16px;line-height:1.8}
.hp{position:absolute;left:-9999px}

/* 오시는 길 */
.loc-grid{display:grid;grid-template-columns:1.6fr 1fr;gap:32px}
.map{border-radius:var(--radius);overflow:hidden;min-height:400px;background:var(--bg-soft)}
.map iframe{width:100%;height:100%;min-height:400px;border:0;display:block}
.loc-info dl{display:grid;grid-template-columns:76px 1fr;gap:14px 12px;padding:32px;background:var(--bg-soft);border-radius:var(--radius)}
.loc-info dt{font-weight:700;color:var(--orange-d)}
.loc-info dd{color:var(--ink)}
.map-btns{display:flex;gap:10px;margin-top:16px}
.map-btns .btn{flex:1}

/* 푸터 */
.footer{background:var(--charcoal-d);color:rgba(255,255,255,.6);padding:48px 0 100px;font-size:14px}
.footer-inner{display:flex;justify-content:space-between;gap:24px;flex-wrap:wrap}
.footer-logo{display:flex;align-items:center;gap:10px;margin-bottom:16px}
.footer-logo img{height:36px;width:auto}
.footer-logo span{font-size:13px;font-weight:700;color:var(--charcoal);background:var(--orange);border-radius:6px;padding:3px 8px}
.copy{margin-top:14px;font-size:13px;opacity:.7}
.footer-links{display:flex;gap:20px}
.footer-links a:hover{color:#fff}

/* 플로팅 */
.quick{position:fixed;right:20px;bottom:24px;z-index:90;display:flex;flex-direction:column;gap:10px}
.quick a{width:60px;height:60px;border-radius:50%;display:flex;flex-direction:column;align-items:center;justify-content:center;font-size:20px;font-weight:800;color:#fff;box-shadow:0 6px 18px rgba(0,0,0,.18);transition:.2s;line-height:1.1}
.quick a span{font-size:11px;font-weight:600;margin-top:2px}
.quick a:hover{transform:translateY(-3px)}
.q-tel{background:var(--charcoal)}
.q-form{background:var(--orange)}
.q-blog{background:#03c75a}

/* 등장 애니메이션 */
.reveal{opacity:0;transform:translateY(24px);transition:opacity .7s ease,transform .7s ease}
.reveal.in{opacity:1;transform:none}
@media (prefers-reduced-motion:reduce){.reveal{opacity:1;transform:none;transition:none}html{scroll-behavior:auto}}

/* 반응형 */
@media (max-width:1320px){.header-tel{display:none}}
@media (max-width:1100px){
  .header-tel{display:none}
  .gnb{gap:22px}
  .member{grid-template-columns:1fr}
  .member-photo{aspect-ratio:4/3}
}
@media (max-width:960px){
  :root{--header-h:64px}
  .section{padding:80px 0}
  .menu-toggle{display:flex}
  .header-actions{display:none}
  .gnb{position:fixed;top:var(--header-h);left:0;right:0;flex-direction:column;gap:0;background:#fff;padding:8px 20px 20px;border-bottom:1px solid var(--line);box-shadow:0 10px 20px rgba(0,0,0,.06);transform:translateY(-120%);transition:transform .3s;z-index:-1}
  .gnb.open{transform:none}
  .gnb a{padding:14px 0;border-bottom:1px solid var(--line)}
  .gnb a::after{display:none}
  .gnb-cta-mobile{display:block;margin-top:12px;text-align:center;background:var(--orange);color:#fff!important;border-radius:999px;border:0!important}
  .point-grid{grid-template-columns:1fr 1fr}
  .point:nth-child(2){border-right:0}
  .point:nth-child(-n+2){border-bottom:1px solid var(--line)}
  .about-grid,.contact-grid,.news-grid,.loc-grid,.clinic-grid{grid-template-columns:1fr;gap:40px}
  .team-grid{grid-template-columns:1fr}
  .member{grid-template-columns:200px 1fr}
  .member-photo{aspect-ratio:auto}
  .svc-grid{grid-template-columns:1fr 1fr}
  .direction,.steps{grid-template-columns:1fr 1fr}
  .direction li::after{display:none}
}
@media (max-width:600px){
  body{font-size:15px}
  .pc-only{display:none}
  .section{padding:64px 0}
  .container{padding:0 16px}
  .sec-head{margin-bottom:36px}
  .logo img{height:30px}
  .logo-branch{font-size:11px;padding:2px 6px}
  .hero{min-height:auto;padding:calc(var(--header-h) + 56px) 0 110px}
  .hero-btns .btn{flex:1 1 100%}
  .points{margin-top:-60px}
  .point-grid{grid-template-columns:1fr}
  .point{border-right:0;border-bottom:1px solid var(--line);padding:26px 24px}
  .point:last-child{border-bottom:0}
  .member{grid-template-columns:1fr}
  .member-photo{aspect-ratio:1/1;max-height:340px}
  .member-body{padding:26px 22px}
  .svc-grid,.direction,.steps{grid-template-columns:1fr}
  .direction{margin-top:48px}
  .clinic-card{padding:26px 22px}
  .clinic-cta{padding:22px}
  .clinic-cta .btn{width:100%}
  .row2{grid-template-columns:1fr}
  .contact-form{padding:24px 18px}
  .calendar,.news-list{padding:6px 18px}
  .news-list .d{display:none}
  .map,.map iframe{min-height:300px}
  .loc-info dl{padding:24px 20px}
  .quick{right:12px;bottom:14px}
  .quick a{width:52px;height:52px;font-size:18px}
}