/* ==========================================================================
   현인세무회계 — 반응형 1PAGE 스타일시트
   기준: Desktop v3(≥1024px) / Mobile v1(≤640px) dc.html 원본 수치를 그대로 이식.
   641~1023px(Tablet) 구간은 두 기준값을 clamp()로 수학적 보간(사용자 승인 완료).
   ========================================================================== */

@font-face {
  font-family: 'Pretendard Variable';
  src: url('/assets/fonts/PretendardVariable.woff2') format('woff2-variations'),
       url('/assets/fonts/PretendardVariable.woff2') format('woff2');
  font-weight: 45 920;
  font-style: normal;
  font-display: swap;
}

:root {
  /* Color tokens — 디자인시스템 02. 컬러 그대로 */
  --c-primary: #24486B;
  --c-primary-deep: #16304A;
  --c-primary-hover: #1A3752;
  --c-primary-tint: #EDF1F6;
  --c-text: #33414D;
  --c-text-secondary: #5B6469;
  --c-text-tertiary: #6E767C;
  --c-white: #FFFFFF;
  --c-surface: #F5F6F7;
  --c-border: #E3E6E8;
  --c-border-strong: #C7CCD1;
  --c-success: #1F7A5C;
  --c-warning: #8A5510;
  --c-error: #B3322C;
  --c-dark-text-secondary: #C7CCD1;
  --c-dark-text-tertiary: #A8B0B8;
  --c-accent-gold: #E8A94A;

  --radius-sm: 2px;
  --radius-md: 8px;
  --radius-pill: 999px;

  --shadow-sm: 0 2px 8px rgba(22,48,74,.07);
  --shadow-lg: 0 8px 24px rgba(22,48,74,.12);

  --container-max: 1200px;
  --pad-mobile: 18px;
  --pad-tablet: 28px;
  --pad-desktop: 40px;

  --header-h: 60px;
}

@media (min-width: 1024px) {
  :root { --header-h: 76px; }
}

/* ---------- Reset ---------- */
*, *::before, *::after { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  background: #E9EBED;
  color: var(--c-text);
  font-family: 'Pretendard Variable', Pretendard, -apple-system, system-ui, sans-serif;
  -webkit-font-smoothing: antialiased;
  line-height: 1.5;
}

/* 원본 디자인 캔버스(1440px) 기준 — 그 이상 넓은 화면에서는 좌우를 배경색으로 채우고
   내용은 가운데 고정폭 박스 안에 유지합니다. */
.page-shell { max-width: 1440px; margin: 0 auto; background: var(--c-white); }
img { max-width: 100%; display: block; }
a { color: var(--c-primary); text-decoration: none; }
a:hover { color: var(--c-primary-hover); text-decoration: underline; }
button, input, select, textarea { font-family: inherit; font-size: 16px; }
h1, h2, h3, p, dl, dd, dt, ul, ol { margin: 0; padding: 0; }
ul[role="list"], ol[role="list"] { list-style: none; }
:focus-visible { outline: 2px solid var(--c-primary); outline-offset: 2px; }
[hidden] { display: none !important; }

.skip-link {
  position: absolute; left: -9999px; top: 0; z-index: 200;
  background: var(--c-primary); color: #fff; padding: 12px 20px; border-radius: 0 0 4px 0;
}
.skip-link:focus { left: 0; }

section[id] { scroll-margin-top: var(--header-h); }

/* ---------- Layout helpers ---------- */
.container { max-width: var(--container-max); margin: 0 auto; padding: 0 var(--pad-mobile); }
@media (min-width: 641px) { .container { padding: 0 var(--pad-tablet); } }
@media (min-width: 1024px) { .container { padding: 0 var(--pad-desktop); } }

.section { padding: clamp(44px, 6.9rem - 6vw, 80px) 0; }
.section-surface { background: var(--c-surface); border-top: 1px solid var(--c-border); }
.section-tint { background: var(--c-primary-tint); border-top: 1px solid var(--c-border-strong); }

.section-head.split { display: grid; gap: 24px; margin-bottom: 22px; }
@media (min-width: 1024px) {
  .section-head.split { grid-template-columns: 1fr 1fr; align-items: end; gap: 48px; margin-bottom: 32px; }
}

/* ---------- Typography scale (mobile ↔ desktop, clamp-interpolated) ---------- */
.eyebrow {
  font-size: clamp(11px, 0.583rem + 0.26vw, 12px);
  font-weight: 600; letter-spacing: 0.16em; text-transform: uppercase;
  color: var(--c-primary); display: block; margin-bottom: 10px;
}
.eyebrow-dark { color: var(--c-dark-text-tertiary); }
.eyebrow-accent { color: var(--c-warning); }

.h2 {
  font-size: clamp(28px, 0.708rem + 2.604vw, 38px);
  line-height: 1.3; letter-spacing: -0.026em; font-weight: 700; color: var(--c-primary);
  text-wrap: pretty; margin: 0;
}
.h2-why {
  font-size: clamp(30px, 0.625rem + 3.125vw, 42px);
  line-height: 1.26; letter-spacing: -0.028em; font-weight: 700; color: #fff; text-wrap: pretty; margin: 12px 0 0;
}
.h2-strong {
  font-size: clamp(32px, 0.542rem + 3.646vw, 46px);
  line-height: 1.24; letter-spacing: -0.03em; font-weight: 800; color: var(--c-primary); margin: 10px 0 0;
}
.lead {
  font-size: clamp(16px, 0.792rem + 0.521vw, 18px);
  line-height: 1.75; color: var(--c-text-secondary); margin: 0;
}
.lead-strong { font-weight: 500; color: var(--c-text); }

.req { color: var(--c-error); }

/* ---------- Buttons ---------- */
.btn {
  display: inline-flex; align-items: center; justify-content: center; gap: 8px;
  height: 52px; padding: 0 24px; border-radius: var(--radius-sm);
  font-size: 16px; font-weight: 700; border: 0; cursor: pointer; white-space: nowrap;
  text-decoration: none !important;
}
@media (min-width: 1024px) { .btn { height: 56px; padding: 0 30px; font-size: 16px; } }
.btn-block { width: 100%; }
.btn-lg { height: 58px; }
@media (min-width: 1024px) { .btn-lg { height: 60px; padding: 0 32px; font-size: 17px; } }
.btn-primary { background: var(--c-primary); color: #fff; }
.btn-primary:hover { background: var(--c-primary-hover); color: #fff; }
.btn-outline { background: #fff; color: var(--c-primary); border: 1px solid var(--c-primary); }
.btn-outline:hover { background: var(--c-surface); color: var(--c-primary); }
.btn-white { background: #fff; color: var(--c-primary-deep); }
.btn-white:hover { background: var(--c-primary-tint); color: var(--c-primary-deep); }
.btn-ghost { background: transparent; color: #fff; border: 1px solid rgba(255,255,255,.6); }
.btn-ghost:hover { border-color: #fff; color: #fff; }
.btn .accent { font-size: 13px; font-weight: 700; color: var(--c-accent-gold); }
.btn-header { display: none; }
@media (min-width: 1024px) { .btn-header { display: inline-flex; } }

/* ---------- Header ---------- */
.site-header {
  position: sticky; top: 0; z-index: 50; background: #fff; border-bottom: 1px solid var(--c-border);
}
.header-inner {
  max-width: var(--container-max); margin: 0 auto; padding: 0 var(--pad-mobile);
  height: var(--header-h); display: flex; align-items: center; justify-content: space-between; gap: 24px;
}
@media (min-width: 1024px) { .header-inner { padding: 0 var(--pad-desktop); gap: 40px; } }
.logo-img { height: 24px; width: auto; }
@media (min-width: 1024px) { .logo-img { height: 28px; } }
.main-nav { display: none; }
@media (min-width: 1024px) {
  .main-nav { display: flex; gap: 22px; font-size: 15px; font-weight: 600; flex: 1 1 auto; }
  .main-nav a { color: var(--c-text); white-space: nowrap; }
  .main-nav a:hover { text-decoration: none; color: var(--c-primary); }
}
.header-actions { display: none; }
@media (min-width: 1024px) { .header-actions { display: flex; align-items: center; gap: 16px; flex: 0 0 auto; } }
.header-tel { font-size: 14px; font-weight: 600; color: var(--c-text-secondary); white-space: nowrap; }
.header-tel a { color: var(--c-warning); font-weight: 700; }

.menu-toggle {
  width: 48px; height: 48px; margin-right: -10px; background: transparent; border: 0; padding: 0;
  display: flex; flex-direction: column; align-items: center; justify-content: center; gap: 5px; cursor: pointer;
}
.menu-toggle span { width: 22px; height: 2px; background: var(--c-primary); display: block; }
@media (min-width: 1024px) { .menu-toggle { display: none; } }

.drawer-overlay { position: fixed; inset: 0; z-index: 90; background: rgba(22,48,74,.5); }
.mobile-drawer {
  position: fixed; top: 0; right: 0; bottom: 0; z-index: 91; width: 82%; max-width: 340px;
  background: #fff; display: flex; flex-direction: column;
}
@media (min-width: 1024px) { .drawer-overlay, .mobile-drawer { display: none !important; } }
.drawer-head { height: 60px; padding: 0 18px; display: flex; align-items: center; justify-content: space-between; border-bottom: 1px solid var(--c-border); }
.drawer-title { font-size: 15px; font-weight: 700; color: var(--c-primary); }
.drawer-close { width: 48px; height: 48px; margin-right: -12px; background: transparent; border: 0; font-size: 26px; line-height: 1; color: var(--c-primary); cursor: pointer; }
.drawer-nav { display: flex; flex-direction: column; padding: 8px 0; flex: 1 1 auto; overflow-y: auto; }
.drawer-nav a { font-size: 18px; font-weight: 600; color: var(--c-primary); padding: 18px 22px; border-bottom: 1px solid var(--c-border); }
.drawer-cta { padding: 18px 22px 26px; border-top: 1px solid var(--c-border); display: grid; gap: 10px; }
.drawer-cta .btn { height: 54px; }

/* ---------- Hero ---------- */
.hero { position: relative; overflow: hidden; background: var(--c-primary-deep); }
.hero-bg { position: absolute; inset: 0; }
.hero-bg picture, .hero-bg img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; object-position: 64% 32%; filter: saturate(.42) contrast(.94) brightness(.9); }
.hero-scrim { position: absolute; inset: 0; background: linear-gradient(180deg, rgba(22,48,74,.9) 0%, rgba(22,48,74,.86) 46%, rgba(22,48,74,.94) 100%); }
@media (min-width: 1024px) {
  .hero-bg img { object-position: 55% 24%; }
  .hero-scrim { background: linear-gradient(90deg, rgba(22,48,74,.94) 0%, rgba(22,48,74,.9) 38%, rgba(22,48,74,.62) 68%, rgba(22,48,74,.42) 100%); }
}

.hero-inner { position: relative; }
@media (min-width: 1024px) {
  .hero-inner {
    max-width: var(--container-max); margin: 0 auto; padding: 76px var(--pad-desktop) 88px;
    display: grid; grid-template-columns: 600px 1fr; gap: 48px; align-items: start;
  }
}
.hero-copy { padding: 34px var(--pad-mobile) 30px; }
@media (min-width: 641px) { .hero-copy { padding: 40px var(--pad-tablet) 36px; } }
@media (min-width: 1024px) { .hero-copy { padding: 0; } }

.hero-kicker { font-size: 12px; font-weight: 700; letter-spacing: .02em; color: var(--c-dark-text-secondary); margin: 0; }
.hero-title { font-size: clamp(38px, -0.333rem + 6.771vw, 64px); line-height: 1.15; letter-spacing: -0.033em; font-weight: 800; color: #fff; margin: 12px 0 0; text-wrap: pretty; }
.hero-sub { font-size: clamp(17px, 0.75rem + 0.781vw, 20px); line-height: 1.68; font-weight: 500; color: var(--c-dark-text-secondary); margin: 16px 0 0; }
.hero-sub strong { color: #fff; font-weight: 700; }
@media (min-width: 1024px) { .hero-sub { max-width: 560px; } }

.hero-benefits { display: grid; gap: 10px; margin: 22px 0 0; padding-top: 18px; border-top: 2px solid rgba(255,255,255,.9); }
.hero-benefits li { font-size: clamp(17px, 0.9rem + 0.3vw, 18px); font-weight: 700; color: #fff; letter-spacing: -0.014em; }
@media (min-width: 1024px) {
  .hero-benefits { grid-auto-flow: column; gap: 22px; align-items: center; justify-content: start; margin-top: 30px; padding-top: 20px; }
  .hero-benefits li { position: relative; }
  .hero-benefits li + li::before { content: ""; position: absolute; left: -12px; top: 2px; width: 1px; height: 16px; background: rgba(255,255,255,.4); }
}

.hero-cta-row { display: grid; gap: 10px; margin-top: 24px; }
@media (min-width: 1024px) { .hero-cta-row { display: flex; gap: 12px; margin-top: 28px; } }

.hero-person { margin-top: 26px; padding-top: 20px; border-top: 1px solid rgba(255,255,255,.24); }
@media (min-width: 1024px) { .hero-person { display: flex; align-items: baseline; gap: 18px; margin-top: 34px; padding-top: 26px; } }
.hero-person-name { font-size: 19px; font-weight: 700; color: #fff; letter-spacing: -0.018em; }
@media (min-width: 1024px) { .hero-person-name { font-size: 20px; } }
.hero-person-role { font-size: 15px; line-height: 1.6; color: var(--c-dark-text-secondary); margin-top: 6px; }
@media (min-width: 1024px) { .hero-person-role { font-size: 16px; margin-top: 0; } }

.hero-form-card { position: relative; background: #fff; border-top: 1px solid var(--c-border-strong); padding: 28px var(--pad-mobile) 34px; }
@media (min-width: 641px) { .hero-form-card { padding: 28px var(--pad-tablet) 34px; } }
@media (min-width: 1024px) {
  .hero-form-card { border: 1px solid var(--c-border-strong); border-top: 1px solid var(--c-border-strong); box-shadow: var(--shadow-lg); padding: 32px; position: sticky; top: 100px; }
}
.form-eyebrow { font-size: 11px; font-weight: 600; letter-spacing: .16em; text-transform: uppercase; color: var(--c-primary); margin: 0; }
@media (min-width: 1024px) { .form-eyebrow { font-size: 12px; } }
.form-title { font-size: 24px; font-weight: 700; letter-spacing: -0.024em; color: var(--c-primary); margin: 8px 0 0; }
@media (min-width: 1024px) { .form-title { font-size: 26px; margin-top: 10px; } }
.form-desc { font-size: 15px; line-height: 1.7; color: var(--c-text-secondary); margin: 8px 0 0; }
@media (min-width: 1024px) { .form-desc { font-size: 16px; margin-top: 10px; } }

.lead-form { display: grid; gap: 14px; margin-top: 20px; }
@media (min-width: 1024px) { .lead-form { gap: 16px; margin-top: 24px; } }
.form-row label { display: block; font-size: 14px; font-weight: 600; color: var(--c-text); margin-bottom: 7px; }
.form-row input, .form-row select {
  width: 100%; height: 56px; border: 1px solid var(--c-border-strong); border-radius: var(--radius-sm);
  padding: 0 16px; font-size: 16px; color: var(--c-primary); background: #fff;
}
@media (min-width: 1024px) { .form-row input, .form-row select { height: 54px; } }
.form-row select { color: var(--c-text-secondary); }
.form-row input:focus, .form-row select:focus { border-color: var(--c-primary); outline: 2px solid var(--c-primary); outline-offset: 1px; }
.form-row input:invalid[data-touched], .form-row.has-error input, .form-row.has-error select { border-color: var(--c-error); }
.field-error { font-size: 13px; color: var(--c-error); margin-top: 6px; font-weight: 600; }

.form-check { display: flex; gap: 10px; align-items: flex-start; font-size: 14px; line-height: 1.6; color: var(--c-text-secondary); cursor: pointer; padding: 6px 0; }
.form-check input { width: 20px; height: 20px; margin: 0; accent-color: var(--c-primary); flex: 0 0 auto; }
.form-fine { font-size: 13px; line-height: 1.7; color: var(--c-text-secondary); }
.form-status { font-size: 14px; font-weight: 600; padding: 10px 12px; border-radius: var(--radius-sm); background: var(--c-primary-tint); color: var(--c-primary); }
.form-status.is-error { background: #FBEAE9; color: var(--c-error); }
.form-footnote { border-top: 1px solid var(--c-border); padding-top: 14px; display: grid; gap: 5px; font-size: 13px; line-height: 1.6; color: var(--c-text-secondary); }

.lead-form-sent { border-top: 2px solid var(--c-primary); margin-top: 20px; padding-top: 22px; }
@media (min-width: 1024px) { .lead-form-sent { margin-top: 24px; padding-top: 26px; } }
.sent-title { font-size: 20px; font-weight: 700; letter-spacing: -0.02em; color: var(--c-primary); }
@media (min-width: 1024px) { .sent-title { font-size: 22px; } }
.sent-desc { font-size: 15px; line-height: 1.75; color: var(--c-text-secondary); margin-top: 10px; }
.sent-tel { font-size: 14px; line-height: 1.7; color: var(--c-text-secondary); margin-top: 18px; padding-top: 14px; border-top: 1px solid var(--c-border); }
.sent-tel a { color: var(--c-text-secondary); font-weight: 600; }

/* ---------- Fit cards ---------- */
.fit-grid { display: grid; grid-template-columns: repeat(2, minmax(0,1fr)); gap: 12px; margin-top: 22px; }
@media (min-width: 641px) { .fit-grid { gap: 16px; margin-top: 26px; } }
@media (min-width: 1024px) { .fit-grid { grid-template-columns: repeat(4, minmax(0,1fr)); gap: 20px; margin-top: 32px; } }
.fit-card { background: #fff; border: 1px solid var(--c-border); padding: 20px 16px 18px; display: flex; flex-direction: column; }
@media (min-width: 1024px) { .fit-card { padding: 30px 26px; } }
.fit-card:hover { border-color: var(--c-primary); }
.fit-card h3 { font-size: clamp(18px, 0.95rem + 0.3vw, 22px); font-weight: 700; letter-spacing: -0.02em; color: var(--c-primary); line-height: 1.36; min-height: 52px; }
@media (min-width: 1024px) { .fit-card h3 { min-height: 84px; } }
.fit-card p { font-size: clamp(14px, 0.7rem + 0.5vw, 16px); line-height: 1.7; color: var(--c-text-secondary); flex: 1; margin-top: 4px; }
.fit-card a { font-size: 14px; font-weight: 700; color: var(--c-primary); padding-top: 16px; display: block; }
@media (min-width: 1024px) { .fit-card a { font-size: 15px; padding-top: 22px; } }

/* ---------- Why ---------- */
.why { background: var(--c-primary-deep); color: #fff; }
@media (min-width: 1024px) {
  .why-grid { max-width: 1440px; margin: 0 auto; display: grid; grid-template-columns: 520px 1fr; align-items: stretch; }
}
.why-media { position: relative; height: 240px; overflow: hidden; background: var(--c-primary-hover); }
@media (min-width: 1024px) { .why-media { height: auto; min-height: 640px; } }
.why-media picture, .why-media img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; object-position: 58% 62%; filter: saturate(.5) contrast(.95) brightness(.94); }
.why-media::after { content: ""; position: absolute; inset: 0; background: var(--c-primary-deep); opacity: .3; }
.why-media::before { content: ""; position: absolute; left: 0; right: 0; bottom: 0; height: 120px; background: linear-gradient(180deg, rgba(22,48,74,0) 0%, rgba(22,48,74,.9) 100%); z-index: 1; }
@media (min-width: 1024px) {
  .why-media::before { left: auto; top: 0; bottom: 0; right: 0; width: 180px; height: auto; background: linear-gradient(90deg, rgba(22,48,74,0) 0%, rgba(22,48,74,.55) 100%); }
}
.why-body { padding: 32px var(--pad-mobile) 48px; }
@media (min-width: 641px) { .why-body { padding: 40px var(--pad-tablet) 56px; } }
@media (min-width: 1024px) { .why-body { padding: 88px var(--pad-desktop) 88px 64px; } }
.why-inner { max-width: 680px; }
.why-list { margin-top: 22px; }
@media (min-width: 1024px) { .why-list { margin-top: 36px; } }
.why-list li { display: grid; grid-template-columns: auto 1fr; gap: 12px; align-items: baseline; padding: 22px 0; border-bottom: 1px solid rgba(255,255,255,.2); }
@media (min-width: 1024px) { .why-list li { grid-template-columns: 76px 1fr; gap: 22px; align-items: start; padding: 28px 0; } }
.why-no { font-size: 22px; font-weight: 800; color: rgba(255,255,255,.42); letter-spacing: -0.03em; line-height: 1.2; }
@media (min-width: 1024px) { .why-no { font-size: 38px; line-height: 1; } }
.why-list h3 { font-size: clamp(20px, 1rem + 0.5vw, 25px); font-weight: 700; color: #fff; letter-spacing: -0.022em; line-height: 1.38; }
.why-list p { font-size: clamp(15px, 0.85rem + 0.3vw, 17px); line-height: 1.76; color: var(--c-dark-text-secondary); margin-top: 8px; }
.why-list li > div:first-child { grid-column: 1 / -1; }
@media (min-width: 1024px) { .why-list li > div:first-child { grid-column: auto; } }
.why-cta { margin-top: 26px; }
@media (min-width: 1024px) { .why-cta { display: flex; gap: 18px; align-items: center; margin-top: 36px; } }
.why-cta-note { display: block; font-size: 15px; color: var(--c-dark-text-secondary); margin-top: 12px; }
@media (min-width: 1024px) { .why-cta-note { margin-top: 0; font-size: 16px; } }

/* ---------- Process ---------- */
.process-grid { display: grid; grid-template-columns: repeat(2, minmax(0,1fr)); gap: 14px 12px; margin-top: 24px; }
@media (min-width: 1024px) { .process-grid { grid-template-columns: repeat(5, minmax(0,1fr)); gap: 24px; margin-top: 36px; } }
.process-grid li { border-top: 2px solid var(--c-primary); padding: 14px 0 0; }
@media (min-width: 1024px) { .process-grid li { padding: 22px 4px 0; } }
.step-no { font-size: 11px; font-weight: 700; letter-spacing: .08em; color: var(--c-warning); display: block; }
@media (min-width: 1024px) { .step-no { font-size: 12px; } }
.process-grid h3 { font-size: clamp(17px, 0.85rem + 0.4vw, 21px); font-weight: 700; letter-spacing: -0.018em; color: var(--c-primary); margin-top: 8px; line-height: 1.36; }
.process-grid p { font-size: clamp(14px, 0.7rem + 0.4vw, 16px); line-height: 1.68; color: var(--c-text-secondary); margin-top: 6px; }

/* ---------- Services ---------- */
.core-grid { display: grid; gap: 12px; margin-top: 24px; }
@media (min-width: 768px) { .core-grid { grid-template-columns: repeat(2, minmax(0,1fr)); gap: 20px; } }
.core-card { padding: 28px 22px 26px; display: flex; flex-direction: column; align-items: flex-start; }
@media (min-width: 1024px) { .core-card { padding: 44px; } }
.core-primary { background: var(--c-primary); color: #fff; }
.core-outline { background: #fff; border: 1px solid var(--c-primary); }
.core-tag { font-size: 11px; font-weight: 700; letter-spacing: .12em; color: var(--c-dark-text-secondary); }
@media (min-width: 1024px) { .core-tag { font-size: 12px; } }
.core-tag-accent { color: var(--c-warning); }
.core-card h3 { font-size: clamp(26px, 1.3rem + 0.5vw, 32px); font-weight: 700; letter-spacing: -0.026em; margin-top: 10px; color: inherit; }
.core-outline h3 { color: var(--c-primary); }
.core-desc { font-size: 16px; line-height: 1.72; margin-top: 10px; }
@media (min-width: 1024px) { .core-desc { font-size: 18px; min-height: 62px; max-width: 440px; } }
.core-primary .core-desc { color: var(--c-dark-text-secondary); }
.core-outline .core-desc { color: var(--c-text); }
.core-card .btn { margin-top: 20px; }
@media (min-width: 1024px) { .core-card .btn { margin-top: 28px; } }

.service-list { margin-top: 28px; border-top: 2px solid var(--c-primary); }
@media (min-width: 1024px) { .service-list { margin-top: 36px; } }
.service-list > div { padding: 20px 0; border-bottom: 1px solid var(--c-border-strong); }
@media (min-width: 1024px) { .service-list > div { display: grid; grid-template-columns: 300px 1fr; gap: 32px; align-items: baseline; padding: 26px 0; } }
.service-list dt { font-size: 19px; font-weight: 700; letter-spacing: -0.02em; color: var(--c-primary); }
@media (min-width: 1024px) { .service-list dt { font-size: 23px; } }
.service-list dd { font-size: 15px; line-height: 1.7; color: var(--c-text-secondary); margin-top: 6px; }
@media (min-width: 1024px) { .service-list dd { font-size: 17px; margin-top: 0; } }

/* ---------- Cases ---------- */
.cases-head { border-bottom: 2px solid var(--c-primary); padding-bottom: 18px; }
@media (min-width: 1024px) { .cases-head { padding-bottom: 22px; } }
.case-grid { display: grid; gap: 16px; margin-top: 22px; }
@media (min-width: 768px) { .case-grid { grid-template-columns: repeat(2, minmax(0,1fr)); gap: 24px; margin-top: 36px; align-items: stretch; } }
.case-card { background: #fff; border: 1px solid var(--c-border-strong); box-shadow: var(--shadow-sm); display: flex; flex-direction: column; }
.case-card header { padding: 24px 20px 20px; border-bottom: 1px solid var(--c-border); }
@media (min-width: 1024px) { .case-card header { padding: 34px 36px 30px; } }
.case-no { font-size: 12px; font-weight: 700; letter-spacing: .12em; color: var(--c-warning); }
@media (min-width: 1024px) { .case-no { font-size: 13px; } }
.case-card h3 { font-size: clamp(22px, 1.1rem + 0.6vw, 28px); line-height: 1.42; letter-spacing: -0.024em; font-weight: 700; color: var(--c-primary); margin-top: 10px; text-wrap: pretty; }
.case-body { padding: 22px 20px 0; }
@media (min-width: 1024px) { .case-body { padding: 30px 36px 0; } }
.case-label { font-size: 12px; font-weight: 700; color: var(--c-warning); letter-spacing: .04em; }
@media (min-width: 1024px) { .case-label { font-size: 13px; } }
.case-text { font-size: 16px; line-height: 1.7; color: var(--c-text); margin-top: 6px; }
@media (min-width: 1024px) { .case-text { font-size: 18px; margin-top: 0; } }
.case-text-strong { font-weight: 600; color: var(--c-primary); }
.case-divider { height: 18px; width: 1px; background: var(--c-border-strong); margin: 14px 0; }
@media (min-width: 1024px) { .case-divider { margin: 14px 0 14px 37px; } }
.case-result { margin: 20px; background: var(--c-surface); border-top: 2px solid var(--c-primary); padding: 22px 20px 24px; flex: 1; }
@media (min-width: 1024px) { .case-result { margin: 22px 36px 36px; padding: 26px 28px 28px; } }
.case-result-label { font-size: 12px; font-weight: 700; color: var(--c-primary); letter-spacing: .04em; }
@media (min-width: 1024px) { .case-result-label { font-size: 13px; } }
.case-result-text { font-size: 15px; line-height: 1.7; color: var(--c-text-secondary); margin-top: 12px; }
@media (min-width: 1024px) { .case-result-text { font-size: 16px; margin-top: 14px; } }
.case-result-text2 { margin-top: 18px; padding-top: 18px; border-top: 1px solid var(--c-border-strong); }
@media (min-width: 1024px) { .case-result-text2 { margin-top: 20px; padding-top: 20px; } }
.case-result-strong { font-size: clamp(26px, 1.3rem + 0.6vw, 34px); line-height: 1.3; font-weight: 800; letter-spacing: -0.028em; color: var(--c-primary); margin-top: 4px; }
.case-footer { display: flex; flex-direction: column; gap: 16px; margin-top: 18px; }
@media (min-width: 1024px) { .case-footer { flex-direction: row; align-items: center; justify-content: space-between; margin-top: 24px; } }
.case-disclaimer { font-size: 13px; line-height: 1.7; color: var(--c-text-secondary); }
@media (min-width: 1024px) { .case-disclaimer { font-size: 14px; } }

/* ---------- Accountant ---------- */
.accountant-grid { display: block; }
@media (min-width: 1024px) { .accountant-grid { display: grid; grid-template-columns: 400px 1fr; gap: 64px; align-items: start; } }
.accountant-photo { aspect-ratio: 4/5; background: var(--c-surface); border-radius: var(--radius-md); overflow: hidden; }
@media (min-width: 1024px) { .accountant-photo { aspect-ratio: 3/4; } }
.accountant-photo img { width: 100%; height: 100%; object-fit: cover; object-position: 50% 16%; filter: saturate(.82) contrast(.96) brightness(1.05); }
@media (min-width: 1024px) { .accountant-photo img { object-position: 50% 18%; } }
.accountant-info { margin-top: 24px; }
@media (min-width: 1024px) { .accountant-info { margin-top: 0; } }
.accountant-name-row { margin-top: 24px; padding-bottom: 16px; border-bottom: 2px solid var(--c-primary); }
@media (min-width: 1024px) { .accountant-name-row { margin-top: 34px; padding-bottom: 18px; } }
.accountant-name { font-size: clamp(26px, 1.3rem + 0.6vw, 32px); font-weight: 800; color: var(--c-primary); letter-spacing: -0.026em; }
.accountant-career { font-size: clamp(17px, 0.9rem + 0.3vw, 19px); line-height: 1.6; color: var(--c-text); margin-top: 0; }
.accountant-career > div { padding: 18px 0; border-bottom: 1px solid var(--c-border); }
@media (min-width: 1024px) { .accountant-career > div { padding: 20px 0; } }
.accountant-info .btn { margin-top: 24px; }
@media (min-width: 1024px) { .accountant-info .btn { margin-top: 30px; } }

/* ---------- Network ---------- */
.expert-grid { display: grid; grid-template-columns: repeat(2, minmax(0,1fr)); gap: 0 14px; margin-top: 22px; border-top: 2px solid var(--c-primary); }
@media (min-width: 1024px) { .expert-grid { grid-template-columns: repeat(4, minmax(0,1fr)); gap: 0; margin-top: 32px; } }
.expert-grid > div { padding: 20px 0; border-bottom: 1px solid var(--c-border-strong); }
@media (min-width: 1024px) { .expert-grid > div { padding: 28px 28px 30px 0; border-bottom: 0; } }
.expert-grid dt { font-size: clamp(21px, 1.05rem + 0.5vw, 28px); font-weight: 700; color: var(--c-primary); letter-spacing: -0.024em; }
.expert-grid dd { font-size: clamp(14px, 0.7rem + 0.4vw, 16px); line-height: 1.6; color: var(--c-text-secondary); margin-top: 6px; }
@media (min-width: 1024px) { .expert-grid dd { margin-top: 10px; } }

/* ---------- Rhythm strip ---------- */
.rhythm { height: 200px; overflow: hidden; background: var(--c-surface); border-top: 1px solid var(--c-border); }
@media (min-width: 1024px) { .rhythm { height: 440px; } }
.rhythm-inner { position: relative; height: 100%; max-width: 1440px; margin: 0 auto; overflow: hidden; }
.rhythm img { position: absolute; inset: 0; width: 100%; height: 100%; object-fit: cover; object-position: 50% 50%; filter: saturate(.5) contrast(.95) brightness(.98); }
.rhythm-inner::after { content: ""; position: absolute; inset: 0; background: var(--c-primary); opacity: .12; }

/* ---------- Reviews ---------- */
.review-hint { font-size: 14px; color: var(--c-text-secondary); margin-top: 10px; }
@media (min-width: 1024px) { .review-hint { display: none; } }
.review-scroll {
  display: flex; gap: 12px; overflow-x: auto; scroll-snap-type: x mandatory;
  padding: 20px 0 8px; margin-top: 0; -webkit-overflow-scrolling: touch; scrollbar-width: none;
}
.review-scroll::-webkit-scrollbar { display: none; }
@media (min-width: 1024px) { .review-scroll { display: grid; grid-template-columns: repeat(3, minmax(0,1fr)); gap: 20px; overflow: visible; padding: 30px 0 0; } }
.review-scroll li { flex: 0 0 84%; scroll-snap-align: start; }
@media (min-width: 1024px) { .review-scroll li { flex: none; } }
.review-card { display: flex; flex-direction: column; height: 100%; background: var(--c-surface); border: 1px solid var(--c-border-strong); padding: 24px 20px; color: inherit; }
@media (min-width: 1024px) { .review-card { padding: 32px; min-height: 196px; } }
.review-card:hover { border-color: var(--c-primary); text-decoration: none; }
.review-tag { font-size: 11px; font-weight: 700; letter-spacing: .06em; color: var(--c-warning); }
@media (min-width: 1024px) { .review-tag { font-size: 12px; } }
.review-body { font-size: 16px; font-weight: 500; line-height: 1.75; color: var(--c-primary); margin-top: 14px; text-wrap: pretty; }
@media (min-width: 1024px) { .review-body { font-size: 17px; margin-top: 16px; } }
.review-meta { display: flex; align-items: baseline; gap: 10px; margin-top: auto; padding-top: 18px; }
@media (min-width: 1024px) { .review-meta { gap: 12px; padding-top: 20px; } }
.review-author { font-size: 15px; font-weight: 700; color: var(--c-text); }
.review-link { font-size: 14px; font-weight: 600; color: var(--c-text-secondary); }

/* ---------- Blog ---------- */
.blog-grid { display: grid; grid-template-columns: repeat(2, minmax(0,1fr)); gap: 12px; margin-top: 22px; }
@media (min-width: 1024px) { .blog-grid { grid-template-columns: repeat(3, minmax(0,1fr)); gap: 20px; margin-top: 30px; } }
.blog-skeleton { aspect-ratio: 1 / 1; background: var(--c-surface); border: 1px solid var(--c-border); border-radius: var(--radius-sm); }
.blog-card { display: block; background: #fff; border: 1px solid var(--c-border); overflow: hidden; color: inherit; }
.blog-card:hover { border-color: var(--c-primary); text-decoration: none; }

.blog-thumb {
  aspect-ratio: 1 / 1; width: 100%; position: relative; overflow: hidden;
  display: flex; flex-direction: column; justify-content: space-between;
  padding: 9% 8%; container-type: inline-size;
}
.blog-thumb .tpl-eyebrow { display: block; position: relative; z-index: 1; font-size: clamp(10px, 3.2cqw, 15px); font-weight: 700; letter-spacing: .08em; text-transform: uppercase; }
.blog-thumb .tpl-title {
  display: -webkit-box; position: relative; z-index: 1; -webkit-line-clamp: 3; -webkit-box-orient: vertical; overflow: hidden;
  font-size: clamp(15px, 7.2cqw, 30px); font-weight: 800; line-height: 1.3; letter-spacing: -0.015em;
  word-break: keep-all; overflow-wrap: break-word;
}
.blog-thumb .tpl-brand { display: flex; align-items: center; gap: 6px; position: relative; z-index: 1; font-size: clamp(10px, 2.8cqw, 13px); font-weight: 700; }
.blog-thumb .tpl-brand img { width: clamp(13px, 4.2cqw, 17px); height: clamp(13px, 4.2cqw, 17px); }

.blog-thumb-tpl-a { background: var(--c-primary-deep); color: #fff; }
.blog-thumb-tpl-a .tpl-eyebrow { color: var(--c-accent-gold); }
.blog-thumb-tpl-a .tpl-warn-mark { position: absolute; right: -8%; bottom: -14%; z-index: 0; font-size: 60cqw; font-weight: 800; line-height: 1; color: rgba(255,255,255,.06); pointer-events: none; }

.blog-thumb-tpl-b { background: var(--c-surface); color: var(--c-primary); }
.blog-thumb-tpl-b .tpl-eyebrow { color: var(--c-warning); }
.blog-thumb-tpl-b .tpl-num { position: absolute; top: 6%; right: 6%; z-index: 0; font-size: 30cqw; font-weight: 800; line-height: 1; letter-spacing: -0.04em; color: transparent; -webkit-text-stroke: 1.5px var(--c-border-strong); }

.blog-thumb-tpl-c { background: var(--c-primary); color: #fff; }
.blog-thumb-tpl-c .tpl-eyebrow { align-self: flex-start; color: var(--c-primary-deep); background: var(--c-accent-gold); padding: 2% 6%; border-radius: 999px; }

.blog-thumb-tpl-d { background: #fff; color: var(--c-primary); border-top: 4px solid var(--c-primary); }
.blog-thumb-tpl-d .tpl-eyebrow { color: var(--c-primary); }

.blog-card-date { font-size: 13px; line-height: 1.6; color: var(--c-text-secondary); padding: 10px 14px 14px; }
@media (min-width: 1024px) { .blog-card-date { font-size: 14px; padding: 12px 16px 16px; } }
.blog-grid + .btn { margin-top: 20px; }
@media (min-width: 1024px) { .blog-grid + .btn { margin-top: 26px; } }

/* ---------- FAQ ---------- */
.faq-grid { display: block; }
@media (min-width: 1024px) { .faq-grid { display: grid; grid-template-columns: 392px 1fr; gap: 64px; align-items: start; } }
.faq-side .btn { margin-top: 22px; }
.faq-list { border-top: 2px solid var(--c-primary); margin-top: 22px; }
@media (min-width: 1024px) { .faq-list { margin-top: 0; } }
.faq-item { border-bottom: 1px solid var(--c-border-strong); }
.faq-q {
  width: 100%; display: flex; gap: 16px; align-items: center; min-height: 64px; padding: 18px 0;
  background: none; border: 0; cursor: pointer; text-align: left; color: inherit;
}
@media (min-width: 1024px) { .faq-q { gap: 20px; padding: 26px 0; min-height: auto; } }
.faq-q span:first-child { font-size: clamp(17px, 0.85rem + 0.3vw, 19px); font-weight: 600; color: var(--c-primary); flex: 1; line-height: 1.5; }
.faq-sign { font-size: 22px; font-weight: 700; color: var(--c-primary); flex: 0 0 auto; }
.faq-a { padding: 0 0 22px; }
@media (min-width: 1024px) { .faq-a { padding: 0 0 26px; } }
.faq-a p { font-size: clamp(16px, 0.8rem + 0.3vw, 17px); line-height: 1.8; color: var(--c-text-secondary); max-width: 720px; text-wrap: pretty; }

/* ---------- Location ---------- */
.location-grid { display: grid; gap: 20px; margin-top: 20px; }
@media (min-width: 1024px) { .location-grid { grid-template-columns: 1fr 420px; gap: 40px; margin-top: 28px; align-items: start; } }
.map-embed { height: 220px; background: #fff; border: 1px solid var(--c-border-strong); border-radius: var(--radius-md); overflow: hidden; }
@media (min-width: 1024px) { .map-embed { height: 396px; } }
.map-embed iframe { width: 100%; height: 100%; border: 0; }
.location-info { background: #fff; border: 1px solid var(--c-border); }
.location-info dl > div { padding: 20px; border-bottom: 1px solid var(--c-border); }
@media (min-width: 1024px) { .location-info dl > div { display: flex; gap: 20px; padding: 24px 26px; } }
.location-info dt { font-size: 14px; font-weight: 700; color: var(--c-primary); }
@media (min-width: 1024px) { .location-info dt { font-size: 15px; flex: 0 0 76px; } }
.location-info dd { font-size: 16px; line-height: 1.7; color: var(--c-text-secondary); margin-top: 6px; }
@media (min-width: 1024px) { .location-info dd { margin-top: 0; } }
.location-info dd a { color: var(--c-primary); font-weight: 600; }
.location-info .btn { margin: 18px 20px 22px; width: calc(100% - 40px); }
@media (min-width: 1024px) { .location-info .btn { margin: 22px 26px; width: calc(100% - 52px); } }

/* ---------- Final CTA ---------- */
.final-cta { background: var(--c-primary-deep); color: #fff; padding: 48px 0 52px; }
@media (min-width: 1024px) { .final-cta { padding: 88px 0; } }
.final-cta-grid { display: block; }
@media (min-width: 1024px) { .final-cta-grid { display: grid; grid-template-columns: 1fr 440px; gap: 56px; align-items: center; } }
.final-cta-copy .h2-strong { color: #fff; }
.final-cta-sub { font-size: clamp(18px, 0.9rem + 0.4vw, 21px); line-height: 1.66; color: var(--c-dark-text-secondary); margin: 16px 0 0; }
.final-cta-brand { margin-top: 22px; padding-top: 20px; border-top: 1px solid rgba(255,255,255,.2); display: flex; flex-direction: column; gap: 4px; }
@media (min-width: 1024px) { .final-cta-brand { flex-direction: row; align-items: baseline; gap: 12px; margin-top: 28px; padding-top: 24px; } }
.brand-name { font-size: 16px; font-weight: 700; color: #fff; }
@media (min-width: 1024px) { .brand-name { font-size: 17px; } }
.brand-slogan { font-size: 16px; font-weight: 600; color: var(--c-dark-text-tertiary); }
@media (min-width: 1024px) { .brand-slogan { font-size: 17px; } }
.final-cta-form { background: #fff; padding: 28px 20px; margin-top: 32px; }
@media (min-width: 1024px) { .final-cta-form { padding: 32px; margin-top: 0; } }
.final-cta-form h3 { font-size: 23px; font-weight: 700; color: var(--c-primary); letter-spacing: -0.022em; }

/* ---------- Footer ---------- */
.site-footer { background: var(--c-primary-deep); color: var(--c-dark-text-secondary); border-top: 1px solid rgba(255,255,255,.18); padding-bottom: 84px; }
@media (min-width: 1024px) { .site-footer { padding-bottom: 0; } }
.footer-grid { padding: 36px var(--pad-mobile) 40px; display: block; }
@media (min-width: 1024px) { .footer-grid { padding: 56px var(--pad-desktop) 64px; display: grid; grid-template-columns: 1fr 240px; gap: 48px; align-items: start; } }
.footer-logo { height: 24px; width: auto; }
@media (min-width: 1024px) { .footer-logo { height: 26px; } }
.footer-biz { display: grid; gap: 8px; font-size: 14px; line-height: 1.7; margin-top: 20px; }
@media (min-width: 1024px) { .footer-biz { margin-top: 22px; } }
.footer-biz a { color: var(--c-dark-text-secondary); text-decoration: underline; }
.footer-copy { font-size: 13px; color: var(--c-dark-text-tertiary); margin-top: 24px; }
.footer-links { display: grid; gap: 12px; font-size: 15px; font-weight: 600; margin-top: 26px; padding-top: 22px; border-top: 1px solid rgba(255,255,255,.18); }
@media (min-width: 1024px) { .footer-links { margin-top: 0; padding-top: 0; border-top: 0; gap: 11px; font-size: 14px; } }
.footer-links a { color: #fff; }
.footer-link-pending { color: var(--c-dark-text-tertiary); cursor: default; }

/* ---------- Floating CTA / Sticky bar ---------- */
.floating-cta {
  display: none;
  position: fixed; right: max(32px, calc((100vw - 1440px) / 2 + 32px)); bottom: 32px; z-index: 60; height: 60px; padding: 0 24px;
  border-radius: var(--radius-pill); background: var(--c-primary); box-shadow: var(--shadow-lg);
  align-items: center; gap: 12px; color: #fff; font-size: 16px; font-weight: 700;
}
.floating-cta:hover { background: var(--c-primary-hover); color: #fff; text-decoration: none; }
@media (min-width: 1024px) { .floating-cta { display: flex; } }

.sticky-cta {
  position: fixed; left: 0; right: 0; bottom: 0; z-index: 70; background: #fff; border-top: 1px solid var(--c-border-strong);
  box-shadow: 0 -6px 20px rgba(22,48,74,.14); padding: 10px 14px calc(10px + env(safe-area-inset-bottom));
  display: grid; grid-template-columns: 1fr 1fr; gap: 10px;
}
.sticky-cta .btn { height: 56px; }
@media (min-width: 1024px) { .sticky-cta { display: none !important; } }

/* ---------- Reduced motion ---------- */
@media (prefers-reduced-motion: reduce) {
  html { scroll-behavior: auto; }
}