/* 세금공원 아카이브 — 칼럼형 B · 네이비 */

:root{
  --tp-bg:#fdfcf8; --tp-ink:#222833; --tp-body:#25292f; --tp-muted:#4f545d; --tp-faint:#686d76;
  --tp-line:#ece9e1; --tp-line2:#e3e0d8; --tp-head:#f7f5ef;
  --tp-soft:#e8f1e4; --tp-accent:#35633f; --tp-thumb:#e2ecdd; --tp-thumb-ink:#3f6a4a;
  --tp-mark:rgba(255,204,0,0.5);
  --tp-title:var(--tp-sans);
  --tp-sans:'Pretendard Variable','Pretendard',-apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;
}
body{background:var(--tp-bg);color:var(--tp-ink);font-family:var(--tp-sans);word-break:keep-all;overflow-wrap:anywhere}
a{color:#2c3a30;text-decoration:none}
a:hover,a:focus{color:var(--tp-thumb-ink)}
.tpc-ico{flex:0 0 auto;vertical-align:middle}

/* ---------- 머리말 ---------- */
.site-header{background:var(--tp-bg);border-bottom:1px solid var(--tp-line)}
.site-header .inside-header{padding:22px 24px;align-items:center}
.main-title{font-family:var(--tp-title);font-weight:700;font-size:26px;letter-spacing:-0.6px;line-height:1.3}
.main-title a{color:var(--tp-ink);display:inline-flex;align-items:center;gap:10px}
.main-title a .tpc-ico{color:var(--tp-accent)}
.site-description{display:none}
.main-navigation,.main-navigation ul ul{background:transparent}
.main-navigation .inside-navigation{padding:0}
.main-navigation .main-nav ul li a{color:var(--tp-muted);font-size:15px;line-height:44px;padding:0 11px}
.main-navigation .main-nav ul li a:hover{color:var(--tp-accent);background:transparent}
.main-navigation .main-nav ul li[class*="current-"] > a{color:var(--tp-accent);font-weight:700;background:transparent;box-shadow:inset 0 -2px 0 var(--tp-accent)}
.main-navigation .menu-toggle{color:var(--tp-muted);background:transparent}

/* ---------- 본문 틀 ---------- */
.site-content{padding-top:48px}
.separate-containers .inside-article,.one-container .site-content,.inside-page-header{background:transparent}
.one-container .container{background:transparent}
.one-container .site-content{padding:48px 24px 0}
.single .content-area,.page .content-area{max-width:720px;margin:0 auto;float:none;width:100%}
.single .inside-article{position:relative;padding:0}

/* ---------- 글 머리 ---------- */
.tpc-kicker{margin:0 0 14px;font-size:14px;color:var(--tp-muted);display:flex;align-items:center;gap:8px;flex-wrap:wrap}
.tpc-kicker a{color:var(--tp-accent);font-weight:700;display:inline-flex;align-items:center;gap:5px}
.tpc-type::before{content:'·';margin-right:8px;color:var(--tp-faint)}
.single .entry-title{font-family:var(--tp-title);font-size:34px;line-height:1.45;font-weight:700;letter-spacing:-0.6px;color:var(--tp-ink);margin:0}
.tpc-byline{display:flex;align-items:center;gap:10px;margin:14px 0 26px;font-size:14px;color:var(--tp-muted)}
.tpc-byline b{color:#2b2f37}
.tpc-dot{margin:0 6px}
.tpc-avatar{width:32px;height:32px;border-radius:50%;background:var(--tp-soft);color:var(--tp-accent);display:inline-flex;align-items:center;justify-content:center;font-family:var(--tp-title);font-weight:700;font-size:15px;flex:0 0 auto}
.tpc-avatar-lg{width:56px;height:56px;font-size:22px}
.entry-meta{display:none}

/* ---------- 본문 ---------- */
.entry-content{font-size:18px;line-height:1.9;color:var(--tp-body)}
.entry-content > *{margin-top:0;margin-bottom:22px}
.entry-content p:empty{display:none}
.entry-content figure,.entry-content .wp-block-image{text-align:center}
.entry-content img{border-radius:16px;height:auto}
.entry-content h2{font-family:var(--tp-title);font-size:25px;font-weight:700;letter-spacing:-0.4px;line-height:1.5;color:var(--tp-ink);margin:44px 0 18px;padding-bottom:10px;border-bottom:1px solid var(--tp-line);scroll-margin-top:24px}
.entry-content h3{font-family:var(--tp-title);font-size:20px;font-weight:700;line-height:1.5;color:var(--tp-ink);margin:32px 0 12px;scroll-margin-top:24px}
.entry-content h4{font-size:18px;font-weight:700;margin:24px 0 8px}
.entry-content ul,.entry-content ol{padding-left:22px;margin-left:0}
.entry-content li{margin-bottom:6px}
.entry-content strong,.entry-content b{color:var(--tp-ink)}
.entry-content u,.entry-content mark,.tp-mark{text-decoration:none;font-weight:600;background:linear-gradient(to top,var(--tp-mark) 38%,transparent 38%);color:inherit}
.entry-content hr{border:0;border-top:1px solid var(--tp-line);margin:32px 0}
.entry-content blockquote{border-left:3px solid var(--tp-soft);margin:0 0 22px;padding:4px 0 4px 18px;color:#363b45;font-style:normal}
.tp-note,.entry-content .tp-foot{font-size:15px;line-height:1.7;color:#565b65}

/* 핵심 요약 */
.entry-content .tp-summary{background:var(--tp-soft);border-radius:18px;padding:22px 26px;margin:0 0 22px;border:0}
.entry-content .tp-summary-label{display:flex;align-items:center;gap:8px;font-family:var(--tp-title);font-weight:700;font-size:16px;color:var(--tp-accent);margin:0 0 10px}
.entry-content .tp-summary-label::before{content:'';width:17px;height:17px;background:currentColor;-webkit-mask:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='1.6' stroke-linejoin='round'%3E%3Cpath d='M7 4h10v16l-5-4-5 4z'/%3E%3C/svg%3E") center/contain no-repeat;mask:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='black' stroke-width='1.6' stroke-linejoin='round'%3E%3Cpath d='M7 4h10v16l-5-4-5 4z'/%3E%3C/svg%3E") center/contain no-repeat}
.entry-content .tp-summary ul{margin:0;padding-left:20px;font-size:17px;line-height:1.8;color:var(--tp-body)}

/* 관련법령 */
.entry-content .tp-law{font-size:14px;line-height:1.7;color:#565b65}
.entry-content .tp-law::before{content:'§';font-family:var(--tp-title);font-weight:700;color:var(--tp-accent);margin-right:6px}

/* 표 */
.entry-content .tp-table{border:1px solid var(--tp-line2);border-radius:14px;overflow-x:auto;background:#fff;margin-bottom:22px}
.entry-content table{border-collapse:collapse;width:100%;margin:0;border:0;font-size:16px;line-height:1.75}
.entry-content .tp-table table{min-width:480px}
.entry-content th,.entry-content td{border:0;border-bottom:1px solid var(--tp-line2);border-right:1px solid var(--tp-line2);padding:12px 14px;text-align:center;vertical-align:middle;color:var(--tp-body)}
.entry-content tr > :last-child{border-right:0}
.entry-content tbody tr:last-child > *{border-bottom:0}
.entry-content th,.entry-content td.tp-th{background:var(--tp-head);font-weight:700}
.entry-content td.tp-left{text-align:left}
.entry-content td.tp-num{text-align:right}

/* 목차 */
.tpc-toc-inline{border:1px solid var(--tp-line);border-radius:16px;padding:18px 22px;margin:0 0 26px;display:flex;flex-direction:column;gap:4px;font-size:15px}
.tpc-toc-title{margin:0 0 4px;font-family:var(--tp-title);font-weight:700;color:#2b2f37}
.tpc-toc-inline a{color:#363b45}
.tpc-toc-side{position:absolute;top:0;bottom:0;left:calc(100% + 40px);width:220px}
.tpc-toc-side nav{position:sticky;top:32px;display:flex;flex-direction:column;gap:2px;font-size:14px;line-height:1.55;max-height:calc(100vh - 64px);overflow-y:auto}
.tpc-toc-side a{padding:6px 0 6px 25px;color:#565b65;display:block;position:relative}
.tpc-toc-side a.is-active{color:var(--tp-accent);font-weight:700}
.tpc-toc-side a.is-active::before{content:'';position:absolute;left:12px;top:15px;width:5px;height:5px;border-radius:50%;background:var(--tp-accent)}
.tpc-toc-side .tpc-top{margin-top:12px;font-size:13px;color:var(--tp-faint)}
@media (max-width:1240px){.tpc-toc-side{display:none}}
@media (min-width:1241px){.tpc-toc-inline{display:none}}

/* ---------- 글 끝 ---------- */
.tpc-after{display:flex;flex-direction:column;gap:22px;margin-top:40px}
.tpc-after p{margin:0}
.tpc-disclaimer{font-size:14px;line-height:1.7;color:var(--tp-faint)}
.tpc-tags{display:flex;flex-wrap:wrap;gap:8px}
.tpc-tags a{padding:6px 12px;border-radius:999px;border:1px solid var(--tp-line2);color:var(--tp-muted);font-size:14px;line-height:1.4}
.tpc-author{border-top:1px solid var(--tp-line);border-bottom:1px solid var(--tp-line);padding:24px 0;display:flex;gap:16px;align-items:center}
.tpc-author-name{font-family:var(--tp-title);font-size:17px;font-weight:700;color:var(--tp-ink)}
.tpc-author-desc{font-size:14px;line-height:1.7;color:var(--tp-muted)}
.tpc-author-desc a{color:var(--tp-accent);font-weight:700}
.tpc-guide{border-radius:16px;background:#fbf3e4;padding:18px 22px;display:flex;gap:14px;align-items:flex-start;color:#5c4a2e;font-size:15px;line-height:1.75}
.tpc-guide .tpc-ico{color:#8a6a2e;margin-top:2px}
.tpc-guide p + p{margin-top:10px}
.tpc-red{color:#c0392b;font-weight:700}
.tpc-related{display:flex;flex-direction:column}
.tpc-related-title{font-family:var(--tp-title);font-size:17px;font-weight:700;margin-bottom:6px !important;color:var(--tp-ink)}
.tpc-related a{padding:10px 0;border-bottom:1px solid #f0ede6;font-size:15px;color:#363b45;line-height:1.6}
.tpc-postnav{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin-top:22px}
.tpc-postnav a{border:1px solid var(--tp-line);border-radius:14px;padding:16px 18px;display:flex;flex-direction:column;gap:4px;color:var(--tp-body)}
.tpc-postnav a span{font-size:13px;color:var(--tp-faint)}
.tpc-postnav a b{font-size:15px;line-height:1.5;font-weight:700}
.tpc-postnav .tpc-next{text-align:right}
.post-navigation,.single footer.entry-meta{display:none}

/* ---------- 목록 화면 ---------- */
.blog .content-area,.archive .content-area,.search .content-area{max-width:none;margin:0;float:none;width:100%}
.blog .inside-article,.archive .inside-article,.search .inside-article{padding:0 0 26px;margin-bottom:26px;border-bottom:1px solid var(--tp-line)}
.blog .entry-title,.archive .entry-title,.search .entry-title{font-family:var(--tp-title);font-size:21px;line-height:1.5;font-weight:700;margin:0}
.blog .entry-title a,.archive .entry-title a,.search .entry-title a{color:var(--tp-ink)}
.entry-summary{font-size:15px;line-height:1.75;color:var(--tp-muted);margin-top:8px}
.post-image img{border-radius:14px}
.page-header{background:transparent;padding:0 0 18px;margin-bottom:26px;border-bottom:1px solid var(--tp-line)}
.page-header .page-title{font-family:var(--tp-title);font-size:24px}
.paging-navigation,.nav-links{font-size:15px}

/* ---------- 사이트 하단 ---------- */
.site-footer,.site-info{background:transparent;color:var(--tp-faint)}
.site-info{border-top:1px solid var(--tp-line);max-width:1100px;margin:56px auto 0;padding:0}
.site-info .inside-site-info{padding:24px 24px 48px;justify-content:flex-start;text-align:left}
.tpc-foot{font-size:13px;line-height:1.8;color:var(--tp-faint)}

/* ---------- 모바일 ---------- */
@media (max-width:768px){
  .site-header .inside-header{padding:16px 18px}
  .main-title{font-size:22px}
  .one-container .site-content{padding:32px 18px 0}
  .single .entry-title{font-size:27px}
  .entry-content{font-size:17px}
  .entry-content h2{font-size:21px}
  .entry-content .tp-summary{padding:18px 20px}
  .tpc-postnav{grid-template-columns:1fr}
  .tpc-postnav .tpc-next{text-align:left}
  .tpc-author{align-items:flex-start}
}

/* 0.3 */
.single .inside-article{display:flex;flex-direction:column}
.single .entry-header{order:1}
.single .page-header-image-single{order:2;margin:0 auto 26px !important;max-width:430px !important;width:100%;padding:0 !important}
.single .page-header-image-single img{border-radius:20px;width:100%;height:auto}
.single .entry-content{order:3}
.single .tpc-postnav{order:4}
.entry-content figure.tp-img{margin:0 0 22px}
.entry-content figure.tp-img img{display:block;margin:0 auto;max-width:100%}
.entry-content figcaption{font-size:13px;color:var(--tp-faint);text-align:center;margin-top:8px}
.entry-content .tp-case{border:1px solid var(--tp-line2);border-radius:14px;background:#fff;padding:18px 22px;line-height:1.85}
.entry-content .tp-file a.tp-file-link{display:inline-flex;align-items:center;gap:8px;padding:10px 14px;border:1px solid var(--tp-line2);border-radius:12px;background:#fff;color:var(--tp-accent);font-weight:600;font-size:15px}
.entry-content .tp-file a.tp-file-link::before{content:'PDF';font-size:11px;font-weight:800;color:#fff;background:var(--tp-accent);border-radius:4px;padding:2px 5px}
.entry-content .tp-file-size{font-size:13px;color:var(--tp-faint)}
.entry-content blockquote b{display:block;margin-bottom:4px}
.read-more-container,.entry-summary .read-more{display:none}

/* ================= 0.4 매거진형 ================= */
.site-header{background:#fff}
.tpc-topbar{background:#3f6a4a;color:#cfe2cc;font-size:13px}
.tpc-topbar-in{max-width:1100px;margin:0 auto;padding:9px 24px;display:flex;justify-content:space-between;gap:16px}
.tpc-topbar a{color:#fff;font-weight:600}
.main-navigation .main-nav ul li a{font-size:15px;font-weight:600;color:#2b2f37;line-height:60px;padding:0 12px}
.main-navigation .main-nav ul li[class*="current-"] > a{box-shadow:inset 0 3px 0 var(--tp-accent)}
.one-container .site-content{padding:40px 24px 0}
.tpc-is-home .site-content{display:block}
.tpc-home{width:100%}

/* 공통 꼬리표 */
.tpc-badges{display:flex;gap:6px;flex-wrap:wrap;margin:0 0 18px}
.tpc-badges a,.tpc-badges span{background:#fff;color:var(--tp-accent);font-size:12px;font-weight:700;letter-spacing:.2px;padding:4px 9px;border-radius:4px;line-height:1.3}
.tpc-label{display:block;font-style:normal;font-size:12.5px;font-weight:700;color:var(--tp-accent);letter-spacing:.2px;margin-bottom:6px}
.tpc-ph{display:flex;flex-direction:column;align-items:center;justify-content:center;gap:10px;width:100%;height:100%;aspect-ratio:1/1;background:var(--tp-soft);color:var(--tp-accent);border-radius:inherit}
.tpc-ph i{font-style:normal;font-weight:700;font-size:15px}

/* 히어로 */
.tpc-hero{background:linear-gradient(135deg,#3f6a4a 0%,#5a8463 100%);border-radius:22px;color:#fff;padding:48px 52px 0;margin-bottom:56px;overflow:hidden}
.tpc-hero-main{display:grid;grid-template-columns:minmax(0,1fr) 320px;gap:48px;align-items:center;padding-bottom:40px}
.tpc-hero-title{font-size:34px;line-height:1.4;font-weight:800;letter-spacing:-0.8px;margin:0 0 16px}
.tpc-hero-title a{color:#fff}
.tpc-hero-ex{font-size:16.5px;line-height:1.75;color:#d8e8d4;margin:0 0 26px}
.tpc-btn{display:inline-block;background:#fff;color:var(--tp-accent);font-weight:700;font-size:15px;padding:12px 20px;border-radius:8px}
.tpc-btn:hover{color:var(--tp-accent);background:#e8f1e4}
.tpc-hero-img img,.tpc-hero-img .tpc-ph{display:block;width:100%;height:auto;border-radius:16px;box-shadow:0 18px 40px rgba(0,0,0,.28)}
.tpc-hero-strip{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px;border-top:1px solid rgba(255,255,255,.18);padding:24px 0 30px}
.tpc-hero-strip a{display:flex;gap:12px;align-items:flex-start;color:#e6f1e2;font-size:14px;line-height:1.5;font-weight:600}
.tpc-hero-strip a:hover{color:#fff}
.tpc-hero-strip img,.tpc-hero-strip .tpc-ph{width:56px;height:56px;flex:0 0 56px;border-radius:8px;object-fit:cover}
.tpc-hero-strip span{display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}

/* 구역 머리 */
.tpc-sec{margin-bottom:60px}
.tpc-sec-head{display:flex;align-items:center;gap:16px;margin-bottom:24px}
.tpc-sec-head h2{display:flex;align-items:center;gap:8px;font-size:20px;font-weight:800;letter-spacing:-0.3px;color:var(--tp-ink);margin:0;white-space:nowrap}
.tpc-sec-head h2 .tpc-ico{color:var(--tp-accent)}
.tpc-sec-head::after{content:'';flex:1;height:2px;background:var(--tp-accent);order:2}
.tpc-sec-head a{order:3;font-size:14px;font-weight:600;color:var(--tp-muted);white-space:nowrap}

/* 카드 */
.tpc-cards{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.tpc-card{background:#fff;border-radius:14px;overflow:hidden;box-shadow:0 1px 3px rgba(20,30,60,.06),0 6px 18px rgba(20,30,60,.05);display:flex;flex-direction:column;transition:transform .15s ease,box-shadow .15s ease}
.tpc-card:hover{transform:translateY(-3px);box-shadow:0 2px 6px rgba(20,30,60,.08),0 14px 28px rgba(20,30,60,.08)}
.tpc-card-img img,.tpc-card-img .tpc-ph{display:block;width:100%;aspect-ratio:1/1;object-fit:cover;border-radius:0}
.tpc-card-body{padding:16px 18px 18px;display:flex;flex-direction:column;flex:1}
.tpc-card h3{font-size:16px;line-height:1.55;font-weight:700;margin:0 0 12px;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}
.tpc-card h3 a{color:var(--tp-ink)}
.tpc-card time,.tpc-feature time{margin-top:auto;font-size:12.5px;font-weight:600;color:var(--tp-faint);letter-spacing:.3px}

/* 세목별: 큰 글 + 목록 */
.tpc-feature{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:32px}
.tpc-feature-main{display:grid;grid-template-columns:200px minmax(0,1fr);gap:22px;align-items:start;color:var(--tp-body)}
.tpc-feature-main img,.tpc-feature-main .tpc-ph{width:200px;height:200px;object-fit:cover;border-radius:14px;display:block}
.tpc-feature-text{display:flex;flex-direction:column}
.tpc-feature-text b{font-size:19px;line-height:1.5;color:var(--tp-ink);margin-bottom:10px}
.tpc-feature-text .tpc-ex{font-size:14.5px;line-height:1.75;color:var(--tp-muted);margin-bottom:12px;display:-webkit-box;-webkit-line-clamp:4;-webkit-box-orient:vertical;overflow:hidden}
.tpc-feature-list{display:flex;flex-direction:column;gap:16px}
.tpc-feature-list a{display:flex;gap:14px;align-items:flex-start;color:var(--tp-body)}
.tpc-feature-list img,.tpc-feature-list .tpc-ph{width:72px;height:72px;flex:0 0 72px;border-radius:10px;object-fit:cover}
.tpc-feature-list span{display:flex;flex-direction:column}
.tpc-feature-list b{font-size:15px;line-height:1.5;color:var(--tp-ink);font-weight:700;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}
.tpc-feature-list .tpc-label{margin-bottom:3px;font-size:12px}
.tpc-feature-list time{font-size:12px;color:var(--tp-faint);margin-top:4px}
.tpc-feature a:hover b{color:var(--tp-accent)}

/* 그 밖의 자료 */
.tpc-cols{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px}
.tpc-col{background:#fff;border-radius:14px;padding:20px 22px;box-shadow:0 1px 3px rgba(20,30,60,.06)}
.tpc-col a{display:block;padding:9px 0;border-bottom:1px solid #f0ede6;font-size:14.5px;line-height:1.55;color:#363b45}
.tpc-col a:last-child{border-bottom:0}
.tpc-col .tpc-col-title{display:flex;align-items:center;gap:8px;font-size:16px;font-weight:800;color:var(--tp-ink);padding-top:0;border-bottom:2px solid var(--tp-ink)}
.tpc-col-title .tpc-ico{color:var(--tp-accent)}
.tpc-col-title span{margin-left:auto;color:var(--tp-faint)}

/* 카테고리·검색·2쪽 이후: 카드 격자 */
.blog .site-main,.archive .site-main,.search .site-main{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:24px}
.blog .page-header,.archive .page-header,.search .page-header,.blog .paging-navigation,.archive .paging-navigation,.search .paging-navigation,.site-main .nav-links,.site-main > nav{grid-column:1 / -1}
.blog .site-main > article,.archive .site-main > article,.search .site-main > article{margin:0}
.blog .inside-article,.archive .inside-article,.search .inside-article{display:flex;flex-direction:column;height:100%;background:#fff;border-radius:14px;overflow:hidden;padding:0 !important;margin:0 !important;border:0;box-shadow:0 1px 3px rgba(20,30,60,.06),0 6px 18px rgba(20,30,60,.05)}
.blog .post-image,.archive .post-image,.search .post-image{order:-1;margin:0 !important}
.blog .post-image img,.archive .post-image img,.search .post-image img,.site-main .tpc-ph-wrap .tpc-ph{display:block;width:100%;height:auto;aspect-ratio:1/1;object-fit:cover;border-radius:0}
.blog .entry-header,.archive .entry-header,.search .entry-header{padding:16px 18px 18px}
.blog .entry-title,.archive .entry-title,.search .entry-title{font-size:16px;line-height:1.55;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden}
.blog .tpc-kicker,.archive .tpc-kicker,.search .tpc-kicker{margin-bottom:6px;font-size:12.5px}
.blog .entry-summary,.archive .entry-summary,.search .entry-summary{display:none}
.page-header{border-bottom:2px solid var(--tp-accent)}

@media (max-width:1024px){
  .tpc-cards,.blog .site-main,.archive .site-main,.search .site-main{grid-template-columns:repeat(3,minmax(0,1fr))}
  .tpc-feature{grid-template-columns:1fr}
  .tpc-hero-strip{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:768px){
  .tpc-topbar-in{padding:8px 18px}
  .tpc-topbar-in span:first-child{display:none}
  .one-container .site-content{padding:24px 16px 0}
  .tpc-hero{padding:28px 22px 0;border-radius:16px}
  .tpc-hero-main{grid-template-columns:1fr;gap:24px}
  .tpc-hero-img{order:-1;max-width:260px}
  .tpc-hero-title{font-size:25px}
  .tpc-hero-strip{grid-template-columns:1fr;gap:14px}
  .tpc-cards,.blog .site-main,.archive .site-main,.search .site-main{grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}
  .tpc-card-body,.blog .entry-header,.archive .entry-header,.search .entry-header{padding:12px 13px 14px}
  .tpc-card h3,.blog .entry-title,.archive .entry-title,.search .entry-title{font-size:14.5px}
  .tpc-feature-main{grid-template-columns:110px minmax(0,1fr);gap:14px}
  .tpc-feature-main img,.tpc-feature-main .tpc-ph{width:110px;height:110px}
  .tpc-feature-text b{font-size:16.5px}
  .tpc-cols{grid-template-columns:1fr}
}

/* 글 화면: 대표 이미지가 본문 안에 따로 있으면 위쪽 대표 이미지 숨김 */
.tpc-hidefeat .page-header-image-single{display:none}

/* 0.4.3 로고·왼쪽 목차·오른쪽 배너 */
.main-title a .tpc-logo{width:34px;height:34px;display:block;flex:0 0 34px}
.tpc-toc-side{left:auto;right:calc(100% + 40px)}
.tpc-toc-side nav{border:1px solid var(--tp-line2);border-radius:16px;background:#fff;padding:14px 12px 12px;box-shadow:0 1px 3px rgba(20,30,60,.05)}
.tpc-toc-side .tpc-toc-title{padding:0 0 8px 10px;margin:0 0 6px;border-bottom:1px solid var(--tp-line);font-size:14px}
.tpc-toc-side a{padding-left:22px}
.tpc-toc-side a.is-active::before{left:10px}
.tpc-toc-side .tpc-top{padding-left:10px}
.tpc-side-r{position:absolute;top:0;bottom:0;left:calc(100% + 40px);width:220px}
.tpc-side-sticky{position:sticky;top:32px}
.tpc-nbanner img{display:block;width:100%;height:auto;border-radius:14px;box-shadow:0 1px 3px rgba(20,30,60,.08)}
@media (max-width:1240px){.tpc-side-r{display:none}}
@media (max-width:768px){.main-title a .tpc-logo{width:28px;height:28px;flex-basis:28px}}

/* 0.4.7 첫 화면 안내 띠 */
.tpc-intro{display:flex;align-items:center;justify-content:space-between;gap:28px;background:#f5f2e7;border:1px solid var(--tp-line2);border-radius:18px;padding:24px 30px;margin-bottom:28px}
.tpc-intro p{margin:0;font-size:15.5px;line-height:1.75;color:var(--tp-body)}
.tpc-intro .tpc-intro-title{font-size:19px;font-weight:800;color:var(--tp-ink);margin-bottom:6px;letter-spacing:-0.3px}
.tpc-intro-btns{display:flex;flex-direction:column;gap:8px;flex:0 0 auto}
.tpc-intro-btns a{display:block;text-align:center;font-size:14.5px;font-weight:700;padding:10px 18px;border-radius:10px;white-space:nowrap}
.tpc-btn-line{border:1px solid var(--tp-accent);color:var(--tp-accent);background:#fff}
.tpc-btn-line:hover{background:var(--tp-soft);color:var(--tp-accent)}
.tpc-btn-fill{background:#03c75a;color:#fff}
.tpc-btn-fill:hover{color:#fff;opacity:.9}
.tpc-foot a{color:inherit;text-decoration:underline}
@media (max-width:768px){.tpc-intro{flex-direction:column;align-items:flex-start;gap:16px;padding:20px}.tpc-intro .tpc-intro-title{font-size:17px}.tpc-intro-btns{flex-direction:row;flex-wrap:wrap}}

/* 0.4.9 검색 */
.tpc-search-item{display:flex;align-items:center;margin-left:4px}
.tpc-search-toggle{display:flex;align-items:center;justify-content:center;width:40px;height:40px;border-radius:50%;color:var(--tp-ink)}
.tpc-search-toggle:hover,.tpc-search-toggle[aria-expanded="true"]{background:var(--tp-soft);color:var(--tp-accent)}
.tpc-search-pop{background:#fff;border-bottom:1px solid var(--tp-line)}
.tpc-search-pop[hidden]{display:none}
.tpc-search-form{max-width:1100px;margin:0 auto;padding:16px 24px;display:flex;gap:10px}
.tpc-search-form input[type=search]{flex:1;min-width:0;border:1px solid var(--tp-line2);border-radius:12px;padding:12px 16px;font-size:16px;background:var(--tp-bg);color:var(--tp-ink)}
.tpc-search-form input::placeholder{color:#a3a8ae;opacity:1}
.tpc-search-form input:focus{outline:none;border-color:var(--tp-accent);background:#fff}
.tpc-search-form button{border:0;border-radius:12px;padding:0 22px;background:var(--tp-accent);color:#fff;font-weight:700;font-size:15px;cursor:pointer}

/* 0.5.0 하위 메뉴 */
.main-navigation ul ul{background:#fff;border:1px solid var(--tp-line2);border-radius:12px;box-shadow:0 8px 24px rgba(20,30,60,.08);padding:6px 0;width:240px}
.main-navigation .main-nav ul ul li a{line-height:1.45;padding:10px 16px;font-size:14.5px;font-weight:600;color:var(--tp-body)}
.main-navigation .main-nav ul ul li a:hover{background:var(--tp-soft);color:var(--tp-accent)}
.main-navigation .main-nav ul ul li[class*="current-"] > a{box-shadow:none}

/* 0.5.2 메뉴 간격·돋보기 정렬 */
.main-navigation .main-nav > ul > li.menu-item-has-children > a .dropdown-menu-toggle{padding-left:5px;padding-right:12px}
.main-navigation .menu-bar-items .tpc-search-toggle{padding:0;line-height:1;display:flex;align-items:center;justify-content:center}

/* 0.5.4 페이지 목차 */
.page .inside-article{position:relative;padding:0}
.page .entry-title{font-size:34px;line-height:1.45;font-weight:700;letter-spacing:-0.6px;color:var(--tp-ink);margin:0 0 26px}
@media (max-width:768px){.page .entry-title{font-size:27px}}

/* 0.5.6 메뉴 가운데 정렬(넓은 화면) */
@media (min-width:1025px){
  .site-header .inside-header > .site-branding{flex:0 0 240px}
  .site-header .inside-header::after{content:'';flex:0 0 240px}
  .site-header #site-navigation{flex:1 1 auto;margin-left:0}
  .site-header #site-navigation .inside-navigation{justify-content:center}
}

/* 0.5.7 글이 없는 카테고리 */
.site-main > .no-results{grid-column:1 / -1}
.site-main > .no-results .inside-article{background:transparent !important;box-shadow:none !important;border:1px dashed var(--tp-line2) !important;border-radius:16px;padding:40px 32px !important;text-align:center;align-items:center}
.site-main > .no-results .entry-title{font-size:19px;-webkit-line-clamp:unset;display:block}
.site-main > .no-results .entry-content{font-size:16px;color:var(--tp-muted)}
.site-main > .no-results .search-form{display:flex;justify-content:center;gap:8px;margin-top:12px}

/* 0.6.0 사용안내·검색은 오른쪽 끝으로 */
@media (min-width:1025px){
  .site-header .inside-header{position:relative}
  .site-header #site-navigation,.site-header #site-navigation .inside-navigation,.site-header #primary-menu,.site-header #primary-menu > ul{position:static}
  .site-header #site-navigation .menu-bar-items{position:absolute;right:24px;top:50%;transform:translateY(-50%)}
  .site-header #primary-menu > ul > li.tpc-nav-right{position:absolute;right:72px;top:50%;transform:translateY(-50%)}
}

/* 0.6.7 목차 소제목 들여쓰기 */
.tpc-toc-inline a.tpc-toc-sub{padding-left:14px;font-size:14px;color:#565b65}
.tpc-toc-side a.tpc-toc-sub{padding-left:34px;font-size:13px}
.tpc-toc-side a.tpc-toc-sub.is-active::before{left:22px}

/* 0.6.9 목차 셋째 단계(h4) */
.tpc-toc-inline a.tpc-toc-sub2{padding-left:28px;font-size:13.5px;color:#686d76}
.tpc-toc-side a.tpc-toc-sub2{padding-left:46px;font-size:13px}
.tpc-toc-side a.tpc-toc-sub2.is-active::before{left:34px}

/* 0.7.0 주석 표시(주1)·*·윗첨자) 빨간색 */
.entry-content .tp-red{color:#e03131}
.entry-content sup.tp-red{font-weight:600}

/* 0.7.1 작성자 표시: 글자 대신 로고만 */
.tpc-avatar.is-logo{background:none;border-radius:0}
.tpc-avatar.is-logo img{width:100%;height:100%;object-fit:contain;display:block}

/* 0.7.2 예규·판례 페이지 검색·요청 */
.tpc-yp{margin:14px 0 6px;display:flex;flex-direction:column;gap:12px}
.tpc-yp-search{display:flex;gap:8px}
.tpc-yp-search input[type=search]{flex:1;min-width:0;border:1px solid var(--tp-line2);border-radius:12px;padding:12px 16px;font-size:16px;background:#fff}
.tpc-yp-search button,.tpc-yp-form button{border:0;border-radius:12px;padding:12px 20px;background:var(--tp-accent);color:#fff;font-weight:700;font-size:15px;cursor:pointer}
.tpc-yp-req{border:1px solid var(--tp-line2);border-radius:14px;background:#f5f2e7;padding:12px 18px}
.tpc-yp-req summary{cursor:pointer;font-size:15px;color:var(--tp-muted)}
.tpc-yp-req summary b{color:var(--tp-accent)}
.tpc-yp-note,.tpc-yp-privacy{font-size:14px;color:var(--tp-muted);margin:12px 0 10px;line-height:1.6}
.tpc-yp-privacy{font-size:13px;color:var(--tp-faint);margin:4px 0 10px}
.tpc-yp-form{display:flex;flex-direction:column;gap:10px}
.tpc-yp-form label{display:flex;flex-direction:column;gap:5px;font-size:14px;font-weight:600;color:var(--tp-body)}
.tpc-yp-form input,.tpc-yp-form textarea{box-sizing:border-box;width:100%;max-width:100%;border:1px solid var(--tp-line2);border-radius:10px;padding:10px 12px;font-size:15px;font-weight:400;background:#fff}
.tpc-yp-form button{align-self:flex-start}
.tpc-yp-msg{font-size:14px;color:var(--tp-accent);margin:0;min-height:1em}
.tpc-hp{position:absolute!important;left:-9999px!important;width:1px;height:1px;opacity:0}

/* 0.7.7 예규·판례 게시판 목록 */
.category-yegyu-panrye:not(.paged) .site-main>article,.category-yegyu-panrye:not(.paged) .paging-navigation{display:none}
.tpc-ypl{margin:18px 0 8px}
.tpc-ypl-bar{display:flex;flex-direction:column;gap:8px;padding:14px 16px;border:1px solid var(--tp-line2);border-radius:14px;background:#fff}
.tpc-ypl-row{display:flex;flex-wrap:wrap;align-items:center;gap:6px}
.tpc-ypl-lab{width:40px;flex:none;font-size:13px;font-weight:700;color:var(--tp-faint)}
.tpc-chip,.tpc-sort{border:1px solid var(--tp-line2);background:var(--tp-bg);color:var(--tp-muted);border-radius:999px;padding:5px 12px;font-size:14px;line-height:1.4;cursor:pointer}
.tpc-chip span{font-size:12px;color:var(--tp-faint);margin-left:2px}
.tpc-chip:hover,.tpc-sort:hover{border-color:var(--tp-accent);color:var(--tp-accent);background:var(--tp-bg)}
.tpc-chip.is-on,.tpc-sort.is-on{background:var(--tp-accent);border-color:var(--tp-accent);color:#fff;font-weight:700}
.tpc-chip.is-on span{color:rgba(255,255,255,.8)}
.tpc-ypl-count{margin-left:auto;font-size:14px;color:var(--tp-muted)}
.tpc-ypl-count b{color:var(--tp-accent)}
.tpc-ypl-list{list-style:none;margin:14px 0 0;padding:0;border-top:2px solid var(--tp-ink)}
.tpc-ypl-item{border-bottom:1px solid var(--tp-line2);margin:0}
.tpc-ypl-item a{display:grid;grid-template-columns:108px 1fr;column-gap:14px;row-gap:4px;padding:15px 6px;color:var(--tp-ink);text-decoration:none}
.tpc-ypl-item a:hover{background:#faf8f1}
.tpc-ypl-item a:hover .tpc-ypl-sum{color:var(--tp-accent)}
.tpc-ypl-tags{grid-row:1/3;display:flex;flex-direction:column;align-items:flex-start;gap:5px;padding-top:2px}
.tpc-ypl-tags em{font-style:normal;font-size:12.5px;font-weight:700;border-radius:6px;padding:2px 8px;line-height:1.5}
.t-tax{color:#fff;background:#5f6b75}
.tax-yangdo .t-tax{background:#35633f}.tax-suyong-bosang .t-tax{background:#5f7438}.tax-sangsok-jeungyeo .t-tax{background:#4b6f86}
.tax-acq-hold .t-tax{background:#8a6d3b}.tax-income-corp .t-tax{background:#7a6a4f}.tax-vat .t-tax{background:#7d5a6e}.tax-resources .t-tax{background:#6b6b6b}
.t-kind{color:var(--tp-muted);background:#f1eee5;border:1px solid var(--tp-line2)}
.t-kind.k-판례{color:#7a3b2e;background:#f8ece7;border-color:#efd8cf}
.tpc-ypl-sum{font-size:16.5px;font-weight:600;line-height:1.6;letter-spacing:-.2px}
.tpc-ypl-meta{display:flex;flex-wrap:wrap;gap:4px 12px;font-size:13.5px;color:var(--tp-faint)}
.tpc-ypl-meta .d-no{font-weight:600;color:var(--tp-muted)}
.tpc-ypl-empty{padding:30px 0;text-align:center;color:var(--tp-faint)}
@media (max-width:640px){
 .tpc-ypl-item a{grid-template-columns:1fr;padding:14px 2px}
 .tpc-ypl-tags{grid-row:auto;flex-direction:row}
 .tpc-ypl-lab{width:100%}
 .tpc-ypl-count{margin-left:0;width:100%}
}

/* 0.7.9 본문 여백: 대제목 사이 구획을 넓히고 제목-본문 간격 정리 */
.entry-content h2{margin:76px 0 22px;padding-bottom:12px}
.entry-content h3{margin:46px 0 14px}
.entry-content h4{margin:32px 0 10px}
.entry-content h2+h3{margin-top:26px}
.entry-content h3+h4{margin-top:18px}
.entry-content .tpc-after{margin-top:72px}
@media (max-width:768px){
 .entry-content h2{margin-top:60px}
 .entry-content h3{margin-top:38px}
}

/* 0.8.0 본문 블록 사이 최소 여백 = 빈 줄 한 칸(본문 줄 높이 약 30px) */
.entry-content>p,.entry-content>div,.entry-content>figure,.entry-content>ul,.entry-content>ol,.entry-content>blockquote,.entry-content>nav{margin-bottom:30px}
.entry-content h3{margin-bottom:18px}
.entry-content h4{margin-bottom:14px}
.entry-content>.tp-table+.tp-note,.entry-content>figure+.tp-note{margin-top:-16px}