:root {
  --paper: #e8e8e1;
  --sheet: #f7f6f0;
  --ink: #11140f;
  --muted: #5f645b;
  --forest: #17352e;
  --clay: #7a3830;
  --brass: #a78145;
  --line: rgba(17, 20, 15, 0.18);
  --strong-line: rgba(17, 20, 15, 0.34);
  --max: 1280px;
  --font: "Pretendard Variable", Pretendard, -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Malgun Gothic", system-ui, sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  background: var(--paper);
  color: var(--ink);
  font-family: var(--font);
  line-height: 1.55;
  letter-spacing: 0;
  word-break: keep-all;
}

a {
  color: inherit;
  text-decoration: none;
}

img {
  display: block;
  max-width: 100%;
}

h1,
h2,
p,
dl,
dd {
  margin-top: 0;
}

.tax-topbar {
  display: grid;
  grid-template-columns: minmax(190px, 1fr) auto minmax(190px, 1fr);
  gap: 18px;
  align-items: center;
  padding: 18px max(18px, calc((100vw - var(--max)) / 2));
}

.brand-mark {
  display: inline-flex;
  gap: 10px;
  align-items: center;
  width: fit-content;
  font-size: 14px;
  font-weight: 900;
}

.brand-mark span {
  width: 12px;
  height: 12px;
  background: var(--forest);
}

.tax-topbar nav {
  display: flex;
  gap: 22px;
  color: #3d423b;
  font-size: 13px;
  font-weight: 850;
}

.top-action {
  justify-self: end;
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 42px;
  border: 1px solid var(--ink);
  padding: 0 14px;
  font-size: 13px;
  font-weight: 900;
}

.tax-hero {
  padding: 18px max(18px, calc((100vw - var(--max)) / 2)) 32px;
}

.ledger-shell {
  display: grid;
  grid-template-columns: minmax(0, 0.92fr) minmax(280px, 0.48fr);
  grid-template-areas:
    "title intake"
    "register photo"
    "register privacy"
    "scope scope";
  gap: 12px;
  max-width: var(--max);
  margin: 0 auto;
}

.ledger-title,
.intake-card,
.office-photo,
.risk-register,
.privacy-rail,
.scope-strip article,
.method-section {
  min-width: 0;
  border: 1px solid var(--line);
  background: var(--sheet);
}

.ledger-title {
  grid-area: title;
  min-height: clamp(210px, 30svh, 300px);
  display: grid;
  align-content: center;
  padding: clamp(24px, 3.2vw, 42px);
}

.ledger-title p,
.intake-card > span,
.privacy-rail > span,
.scope-strip span,
.section-label {
  color: var(--clay);
  font-size: 12px;
  font-weight: 950;
  letter-spacing: 0.02em;
}

.ledger-title h1 {
  max-width: 720px;
  margin: 14px 0 0;
  font-size: clamp(30px, 3.5vw, 50px);
  font-weight: 930;
  line-height: 1.05;
}

.ledger-title strong {
  display: block;
  max-width: 760px;
  margin-top: 20px;
  color: #4f554c;
  font-size: clamp(15px, 1.35vw, 19px);
  font-weight: 760;
  line-height: 1.58;
}

.intake-card {
  grid-area: intake;
  padding: 18px;
}

.intake-card dl {
  display: grid;
  gap: 0;
  margin: 18px 0 0;
  border-top: 1px solid var(--line);
}

.intake-card div {
  display: grid;
  grid-template-columns: 56px minmax(0, 1fr);
  gap: 12px;
  padding: 13px 0;
  border-bottom: 1px solid var(--line);
}

.intake-card dt {
  color: var(--forest);
  font-size: 12px;
  font-weight: 950;
}

.intake-card dd {
  margin: 0;
  color: var(--muted);
  font-size: 13px;
  font-weight: 720;
  line-height: 1.45;
}

.office-photo {
  grid-area: photo;
  overflow: hidden;
  margin: 0;
  width: 100%;
  max-width: 100%;
}

.office-photo img {
  min-width: 0;
  width: 100%;
  max-width: 100%;
  height: auto;
  aspect-ratio: 1717 / 916;
  object-fit: cover;
}

.office-photo figcaption {
  margin: 0;
  padding: 12px 14px;
  color: #4f554d;
  font-size: 12px;
  font-weight: 760;
}

.risk-register {
  grid-area: register;
  display: grid;
  align-content: start;
  align-self: stretch;
}

.register-row {
  display: grid;
  grid-template-columns: minmax(90px, 0.28fr) repeat(3, minmax(0, 1fr));
  min-height: 86px;
  border-top: 1px solid var(--line);
}

.register-row:first-child {
  border-top: 0;
}

.register-row > * {
  min-width: 0;
  margin: 0;
  padding: 16px;
  border-left: 1px solid var(--line);
}

.register-row > *:first-child {
  border-left: 0;
}

.register-head {
  min-height: 42px;
  background: #d9ddd2;
  color: var(--ink);
}

.register-head span {
  color: #384238;
  font-size: 12px;
  font-weight: 850;
}

.register-row strong {
  color: var(--forest);
  font-size: clamp(18px, 1.7vw, 26px);
  line-height: 1.02;
}

.register-row p {
  color: #4d534b;
  font-size: 14px;
  font-weight: 720;
  line-height: 1.45;
}

.privacy-rail {
  grid-area: privacy;
  display: grid;
  align-content: space-between;
  padding: 18px;
  background: #171b16;
  color: #f7f6f0;
}

.privacy-rail ul {
  display: grid;
  gap: 9px;
  margin: 18px 0;
  padding: 0;
  list-style: none;
}

.privacy-rail li {
  border-top: 1px solid rgba(255, 255, 255, 0.14);
  padding-top: 9px;
  color: rgba(247, 246, 240, 0.82);
  font-size: 14px;
  font-weight: 760;
}

.privacy-rail p {
  margin: 0;
  color: rgba(247, 246, 240, 0.62);
  font-size: 13px;
  font-weight: 700;
}

.scope-strip {
  grid-area: scope;
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 12px;
}

.scope-strip article {
  min-height: 132px;
  padding: 18px;
}

.scope-strip strong {
  display: block;
  margin-top: 24px;
  font-size: 22px;
  line-height: 1.08;
}

.scope-strip p {
  margin: 9px 0 0;
  color: var(--muted);
  font-size: 14px;
  font-weight: 700;
}

.method-section {
  max-width: var(--max);
  margin: 0 auto 30px;
  padding: 28px;
}

.method-section h2 {
  max-width: 860px;
  margin: 10px 0 0;
  font-size: clamp(25px, 3vw, 40px);
  line-height: 1.12;
}

.method-section p:not(.section-label) {
  max-width: 760px;
  margin: 16px 0 0;
  color: var(--muted);
  font-size: 15px;
  font-weight: 680;
}

.sample-disclosure {
  max-width: var(--max);
  margin: 0 auto 28px;
  padding: 0 18px;
  color: #6d7169;
  font-size: 13px;
  font-weight: 700;
}

@media (max-width: 980px) {
  .tax-topbar {
    grid-template-columns: minmax(0, 1fr) auto;
  }

  .tax-topbar nav {
    display: none;
  }

  .ledger-shell {
    grid-template-columns: 1fr;
    grid-template-areas:
      "title"
      "intake"
      "register"
      "photo"
      "privacy"
      "scope";
  }

  .scope-strip {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 680px) {
  .tax-topbar {
    padding: 14px;
  }

  .top-action {
    min-height: 40px;
    padding: 0 10px;
    font-size: 12px;
  }

  .tax-hero {
    padding: 14px;
  }

  .ledger-title {
    min-height: 0;
    padding: 24px;
  }

  .ledger-title h1 {
    font-size: 36px;
  }

  .register-row,
  .register-head {
    grid-template-columns: 1fr;
  }

  .register-head {
    display: none;
  }

  .register-row {
    min-height: 0;
    padding: 18px;
  }

  .register-row > * {
    padding: 0;
    border-left: 0;
  }

  .register-row p {
    margin-top: 10px;
  }

  .office-photo img {
    aspect-ratio: 4 / 3;
  }

  .method-section {
    margin: 0 14px 24px;
    padding: 22px;
  }
}