/* 세무회계 담율 · 보수 안내(/fees/) 전용 - about.css 위에 덧붙임 */
.fe-hero{position:relative;background:#0B1633;color:#fff;overflow:hidden}
.fe-hero::before{content:"";position:absolute;inset:0;background:radial-gradient(1000px 600px at 82% 20%,rgba(54,84,170,.42),transparent 60%),linear-gradient(160deg,#0B1633 0%,#162960 100%)}
.fe-hero::after{content:"";position:absolute;inset:0;background-image:linear-gradient(rgba(255,255,255,.045) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.045) 1px,transparent 1px);background-size:80px 80px;mask-image:linear-gradient(90deg,transparent,#000 65%)}
.fe-hero .fw{padding-top:clamp(56px,7vw,110px);padding-bottom:clamp(56px,6vw,96px)}
.fe-hero .crumb{color:#9FAACB;margin-bottom:34px}.fe-hero .crumb a{color:#C9D0E3}
.fe-hero .dm-eye{color:#9FB2E8}
.fe-hero h1{font-size:clamp(44px,6.4vw,110px);line-height:1.08;letter-spacing:-.05em;font-weight:800;margin:0 0 28px;color:#fff}
.fe-hero h1 span{color:#8FA6E6}
.fe-hero .dm-wm{bottom:-2.4vw}
.fe-top{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:clamp(30px,5vw,90px);align-items:end}
.fe-kpi{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));border:1px solid rgba(255,255,255,.18);border-radius:20px;overflow:hidden;background:rgba(255,255,255,.04);backdrop-filter:blur(4px)}
.fe-kpi div{padding:26px 22px;border-right:1px solid rgba(255,255,255,.14)}
.fe-kpi div:last-child{border-right:0}
.fe-kpi small{display:block;color:#AEB8D3;font-size:13.5px;font-weight:700;margin-bottom:10px}
.fe-kpi b{display:block;font-size:clamp(22px,2vw,32px);letter-spacing:-.03em;line-height:1.2}
.fe-kpi b em{font-style:normal;font-size:14px;color:#AEB8D3;font-weight:700;margin-left:3px}
.fe-vat{display:inline-flex;align-items:center;gap:8px;margin-top:22px;font-size:14px;color:#C9D0E3}
.fe-vat i{width:8px;height:8px;border-radius:50%;background:#E24A4A}

/* 섹션 탭 (고정) */
.fe-tabs{position:sticky;top:72px;z-index:30;background:rgba(255,255,255,.96);backdrop-filter:blur(8px);border-bottom:1px solid #E3E6EC}
.fe-tabs .fw{display:flex;gap:6px;overflow-x:auto;scrollbar-width:none;padding-top:12px;padding-bottom:12px}
.fe-tabs .fw::-webkit-scrollbar{display:none}
.fe-tabs a{flex:none;display:inline-flex;align-items:center;gap:8px;padding:10px 18px;border-radius:999px;color:var(--gray-700);text-decoration:none;font-weight:700;font-size:15px;transition:background .25s,color .25s}
.fe-tabs a span{font-size:12px;font-weight:800;color:var(--gray-500);letter-spacing:.05em}
.fe-tabs a:hover{background:#F3F4F8;color:var(--navy)}
.fe-tabs a.on{background:var(--navy);color:#fff}.fe-tabs a.on span{color:#9FB2E8}

.fe-sec{padding:clamp(70px,8vw,130px) 0;scroll-margin-top:130px;overflow:hidden}
.fe-sec.paper{background:#F6F7F9}
.fe-head{display:flex;justify-content:space-between;align-items:end;gap:30px;margin-bottom:clamp(34px,4vw,60px)}
.fe-head .no{display:block;font-size:14px;font-weight:800;color:var(--red);letter-spacing:.14em;margin-bottom:14px}
.fe-head h2{font-size:clamp(30px,3.4vw,52px);line-height:1.2;letter-spacing:-.035em;margin:0}
.fe-head h2 small{font-size:.5em;color:var(--gray-500);font-weight:700;letter-spacing:-.01em;margin-left:10px}
.fe-head p{margin:0;max-width:520px;color:var(--gray-700);font-size:16px;line-height:1.8}

/* 1. 상담 카드 */
.fe-cards{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:18px}
.fe-card{position:relative;background:#fff;border:1px solid #E3E6EC;border-radius:18px;padding:28px 26px;display:flex;flex-direction:column;gap:6px;transition:transform .3s,box-shadow .3s,border-color .3s}
.fe-card:hover{transform:translateY(-5px);box-shadow:0 16px 36px rgba(14,27,64,.1);border-color:#C9D0E3}
.fe-card small{color:var(--gray-500);font-weight:700;font-size:14.5px}
.fe-card b{font-size:clamp(24px,2.1vw,32px);letter-spacing:-.03em;color:var(--navy);margin:4px 0 6px}
.fe-card b em{font-style:normal;font-size:15px;color:var(--gray-500);margin-left:2px}
.fe-card p{margin:0;color:var(--gray-500);font-size:14.5px;line-height:1.65;padding-top:12px;border-top:1px dashed #E3E6EC}
.fe-card.hl{background:linear-gradient(160deg,#0E1B40,#1D3474);border-color:transparent;color:#fff}
.fe-card.hl small,.fe-card.hl p{color:#C9D0E3}.fe-card.hl b{color:#fff}.fe-card.hl p{border-top-color:rgba(255,255,255,.2)}
.fe-note{display:flex;gap:10px;align-items:flex-start;margin:22px 0 0;color:var(--gray-500);font-size:14.5px;line-height:1.7}
.fe-note::before{content:"";flex:none;width:6px;height:6px;border-radius:50%;background:var(--red);margin-top:.62em}
.fe-notes{margin-top:18px}.fe-notes .fe-note{margin:6px 0 0}

/* 개인/법인 전환 */
.fe-seg{display:inline-flex;background:#EEF0F5;border-radius:999px;padding:5px;gap:4px}
.fe-seg button{border:0;background:transparent;padding:11px 24px;border-radius:999px;font:inherit;font-weight:800;font-size:15px;color:var(--gray-700);cursor:pointer;transition:background .25s,color .25s}
.fe-seg button[aria-pressed="true"]{background:var(--navy);color:#fff;box-shadow:0 6px 16px rgba(22,41,96,.25)}

/* 2. 기장료 단계 */
.fe-tiers{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:12px;align-items:end}
.fe-tier{position:relative;background:#fff;border:1px solid #E3E6EC;border-radius:18px;padding:22px 18px 22px;display:flex;flex-direction:column;justify-content:flex-end;min-height:var(--h);transition:background .35s,border-color .35s,transform .3s}
.fe-tier:hover{transform:translateY(-4px)}
.fe-tier small{display:block;font-size:13px;color:var(--gray-500);font-weight:700;line-height:1.45;margin-bottom:10px}
.fe-tier b{display:block;font-size:clamp(20px,1.7vw,27px);letter-spacing:-.03em;color:var(--navy);transition:opacity .25s}
.fe-tier b em{font-style:normal;font-size:13px;color:var(--gray-500);font-weight:700;margin-left:2px}
.fe-tier::before{content:"";position:absolute;left:18px;right:18px;top:18px;height:4px;border-radius:2px;background:linear-gradient(90deg,var(--navy),#3A5BB8);opacity:.85}
.fe-tier.last::before{background:#C9CED6}
.fe-tier.swap b{opacity:0}
.fe-incl{display:flex;flex-wrap:wrap;gap:8px;margin-top:26px;align-items:center}
.fe-incl strong{font-size:14px;color:var(--ink);margin-right:6px}
.fe-incl span{border:1px solid #D9DDE5;background:#fff;border-radius:999px;padding:7px 14px;font-size:14px;color:var(--gray-700)}
.fe-incl span::before{content:"✓";color:var(--red);font-weight:800;margin-right:6px}

/* 3. 결산 계산 */
.fe-calc{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:0;border-radius:22px;overflow:hidden;border:1px solid #E3E6EC;background:#fff}
.fe-calc .in{padding:clamp(28px,3vw,44px)}
.fe-calc label{display:block;font-weight:800;font-size:15px;margin:22px 0 10px}
.fe-amt{display:flex;align-items:center;border:2px solid #D9DDE5;border-radius:14px;padding:4px 18px;transition:border-color .25s;background:#fff}
.fe-amt:focus-within{border-color:var(--navy)}
.fe-amt input{flex:1;min-width:0;border:0;outline:0;font:inherit;font-size:clamp(24px,2.2vw,32px);font-weight:800;letter-spacing:-.02em;padding:12px 0;color:var(--ink);background:transparent}
.fe-amt span{font-weight:800;color:var(--gray-500);font-size:18px}
.fe-quick{display:flex;flex-wrap:wrap;gap:8px;margin-top:12px}
.fe-quick button{border:1px solid #D9DDE5;background:#fff;border-radius:999px;padding:7px 14px;font:inherit;font-size:14px;font-weight:700;color:var(--gray-700);cursor:pointer}
.fe-quick button:hover{border-color:var(--navy);color:var(--navy)}
.fe-calc .out{background:linear-gradient(160deg,#0E1B40,#1D3474);color:#fff;padding:clamp(28px,3vw,44px);display:flex;flex-direction:column;justify-content:center}
.fe-calc .out small{color:#AEB8D3;font-weight:700;font-size:14px}
.fe-calc .out .big{font-size:clamp(34px,3.6vw,56px);font-weight:800;letter-spacing:-.04em;margin:8px 0 6px;line-height:1.1}
.fe-calc .out .big em{font-style:normal;font-size:.42em;color:#AEB8D3;margin-left:6px}
.fe-calc .out .f{color:#C9D0E3;font-size:14.5px;min-height:1.6em}
.fe-calc .out hr{border:0;border-top:1px solid rgba(255,255,255,.16);margin:22px 0}
.fe-calc .out p{margin:0;color:#AEB8D3;font-size:13.5px;line-height:1.7}
.fe-more{margin-top:18px;border:1px solid #E3E6EC;border-radius:16px;background:#fff;overflow:hidden}
.fe-more summary{cursor:pointer;list-style:none;padding:18px 24px;font-weight:800;display:flex;justify-content:space-between;align-items:center}
.fe-more summary::-webkit-details-marker{display:none}
.fe-more summary::after{content:"+";font-size:22px;font-weight:400;color:var(--navy);transition:transform .3s}
.fe-more[open] summary::after{transform:rotate(45deg)}

/* 공통 표 */
.fe-tbl{width:100%;border-collapse:collapse;font-size:15.5px}
.fe-tbl th,.fe-tbl td{border:0;border-bottom:1px solid #EEF0F5;padding:16px 24px;text-align:left;vertical-align:middle;background:transparent}
.fe-tbl thead th{font-size:13px;letter-spacing:.08em;color:var(--gray-500);font-weight:800;background:#F6F7F9;border-bottom:1px solid #E3E6EC}
.fe-tbl tbody th{font-weight:700;color:var(--ink)}
.fe-tbl td.n{font-weight:800;color:var(--navy);white-space:nowrap}
.fe-tbl td.n small{display:block;font-size:13px;color:var(--gray-500);font-weight:600;margin-top:3px}
.fe-tbl td.m{color:var(--gray-500);font-size:14px}
.fe-tbl tbody tr{transition:background .2s}.fe-tbl tbody tr:hover{background:#FAFBFC}
.fe-tbl tbody tr:last-child th,.fe-tbl tbody tr:last-child td{border-bottom:0}

/* 4·5. 신고대리 두 칸 */
.fe-two{display:grid;grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:18px;align-items:start}
.fe-box{background:#fff;border:1px solid #E3E6EC;border-radius:20px;overflow:hidden}
.fe-box-h{padding:24px 24px 18px;border-bottom:1px solid #E3E6EC}
.fe-box-h em{font-style:normal;font-size:13px;font-weight:800;color:var(--red);letter-spacing:.12em}
.fe-box-h h3{margin:8px 0 4px;font-size:clamp(21px,1.8vw,26px);letter-spacing:-.03em}
.fe-box-h p{margin:0;color:var(--gray-500);font-size:14px}
.fe-box-f{padding:16px 24px 20px;background:#FAFBFC;border-top:1px solid #EEF0F5}
.fe-box-f .fe-note{margin:4px 0 0;font-size:13.5px}

/* 6. 기타 업무 */
.fe-etc{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0;border-top:2px solid var(--ink)}
.fe-etc>div{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:6px 20px;padding:24px 4px;border-bottom:1px solid #D9DDE5;align-items:baseline}
.fe-etc>div:nth-child(odd){padding-right:clamp(20px,3vw,48px)}
.fe-etc>div:nth-child(even){padding-left:clamp(20px,3vw,48px);border-left:1px solid #E3E6EC}
.fe-etc b{font-size:18px;letter-spacing:-.02em}
.fe-etc strong{font-size:18px;color:var(--navy);text-align:right;white-space:nowrap;letter-spacing:-.02em}
.fe-etc span{grid-column:1/-1;color:var(--gray-500);font-size:14px}

.fe-final{margin-top:40px;border-radius:18px;background:#EEF0F5;padding:22px 26px;color:var(--gray-700);font-size:15px;line-height:1.75;display:flex;gap:14px}
.fe-final b{flex:none;color:var(--red)}

@media (max-width:1200px){.fe-tiers{grid-template-columns:repeat(3,minmax(0,1fr))}.fe-tier{min-height:150px}}
@media (max-width:1000px){
 .fe-top,.fe-calc,.fe-two{grid-template-columns:minmax(0,1fr)}
 .fe-cards{grid-template-columns:repeat(2,minmax(0,1fr))}
 .fe-head{flex-direction:column;align-items:flex-start}
 .fe-etc{grid-template-columns:minmax(0,1fr)}.fe-etc>div:nth-child(n){padding-left:4px;padding-right:4px;border-left:0}
}
@media (max-width:640px){
 .fe-kpi{grid-template-columns:minmax(0,1fr)}.fe-kpi div{border-right:0;border-bottom:1px solid rgba(255,255,255,.14)}
 .fe-cards,.fe-tiers{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
 .fe-cards{grid-template-columns:minmax(0,1fr)}
 .fe-tier{min-height:130px}
 .fe-tbl th,.fe-tbl td{padding:14px 16px}.fe-tbl td.n{white-space:normal;text-align:right}
 .fe-tabs{top:64px}
}