@import url(https://fonts.googleapis.com/css2?family=Barlow+Semi+Condensed:ital,wght@0,100;0,200;0,300;0,400;0,500;0,600;0,700;0,800;0,900;1,100;1,200;1,300;1,400;1,500;1,600;1,700;1,800;1,900&display=swap);@font-face {
    font-family: Spoqa Han Sans;
    font-weight: 700;
    src: local("Spoqa Han Sans Bold"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansBold.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansBold.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansBold.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans;
    font-weight: 400;
    src: local("Spoqa Han Sans Regular"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansRegular.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansRegular.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansRegular.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans;
    font-weight: 300;
    src: local("Spoqa Han Sans Light"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansLight.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansLight.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansLight.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans;
    font-weight: 100;
    src: local("Spoqa Han Sans Thin"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansThin.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansThin.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansThin.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans Neo;
    font-weight: 700;
    src: url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Bold.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Bold.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Bold.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans Neo;
    font-weight: 500;
    src: url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Medium.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Medium.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Medium.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans Neo;
    font-weight: 400;
    src: url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Regular.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Regular.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Regular.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans Neo;
    font-weight: 300;
    src: url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Light.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Light.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Light.ttf) format("truetype")
}

@font-face {
    font-family: Spoqa Han Sans Neo;
    font-weight: 100;
    src: url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Thin.woff2) format("woff2"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Thin.woff) format("woff"),url(https://d3sg6u4266hv3i.cloudfront.net/files/SpoqaHanSansNeo-Thin.ttf) format("truetype")
}

html {
    direction: ltr;
    touch-action: manipulation;
    font-size: 16px;
    width: 100%
}

body,html {
    height: 100%;
    margin: 0;
    color: #4d4e58
}

body,html,input,textarea {
    font-family: Spoqa Han Sans Neo,"sans-serif";
    -webkit-font-smoothing: antialiased;
    -moz-osx-font-smoothing: grayscale;
    letter-spacing: -.02em
}

* {
    letter-spacing: -.02em;
    -webkit-tap-highlight-color: rgba(0,0,0,0)
}

[role=button] {
    cursor: pointer;
    display: inline-block;
    box-sizing: border-box
}

[role=button]>div {
    display: flex;
    justify-content: space-between
}

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

h1 {
    margin: 0
}

div {
    box-sizing: border-box
}

li,ol,ul {
    margin: 0;
    padding: 0;
    border: 0 none;
    list-style: none
}

.heumtax-logo {
    width: 135.75px;
    height: 28px
}

.overtax-page {
    height: 100%
}

.overtax-page-logo {
    height: 21.68px
}

.overtax-backdrop {
    position: fixed;
    top: 0;
    right: 0;
    bottom: 0;
    left: 0;
    z-index: 3000;
    background-color: hsla(0,0%,9%,.5);
    width: 100%;
    margin: 0;
    padding: 0;
    overflow: hidden
}

.overtax-white {
    color: #fff
}

.overtax-bg-white {
    background-color: #fff!important
}

.overtax-blue01 {
    color: #5061fa
}

.overtax-bg-blue01 {
    background-color: #5061fa!important
}

.overtax-blue02 {
    color: #7b90ff
}

.overtax-bg-blue02 {
    background-color: #7b90ff!important
}

.overtax-blue03 {
    color: #b1beff
}

.overtax-bg-blue03 {
    background-color: #b1beff!important
}

.overtax-blue04 {
    color: #e7edff
}

.overtax-bg-blue04 {
    background-color: #e7edff!important
}

.overtax-gray01 {
    color: #4d4e58
}

.overtax-bg-gray01 {
    background-color: #4d4e58!important
}

.overtax-gray02 {
    color: #8e9098
}

.overtax-bg-gray02 {
    background-color: #8e9098!important
}

.overtax-gray03 {
    color: #cacdd8
}

.overtax-bg-gray03 {
    background-color: #cacdd8!important
}

.overtax-gray04 {
    color: #f1f2f5
}

.overtax-bg-gray04 {
    background-color: #f1f2f5!important
}

.overtax-gray05 {
    color: #fbfbfb
}

.overtax-bg-gray05 {
    background-color: #fbfbfb!important
}

.overtax-red01 {
    color: #f1636f
}

.overtax-bg-red01 {
    background-color: #f1636f!important
}

.overtax-ic-xxs {
    width: 12px;
    height: 12px
}

.overtax-ic-xs {
    width: 16px;
    height: 16px
}

.overtax-ic-sm {
    width: 20px;
    height: 20px
}

.overtax-ic-md {
    width: 24px;
    height: 24px
}

.overtax-ic-lg {
    width: 28px;
    height: 28px
}

.overtax-ic-xl {
    width: 32px;
    height: 32px
}

.overtax-ic-xxl {
    width: 36px;
    height: 36px
}

.overtax-fs-xs {
    font-size: 12px
}

.overtax-fs-sm {
    font-size: 14px
}

.overtax-fs-md {
    font-size: 16px
}

.overtax-fs-lg {
    font-size: 18px
}

.overtax-fs-xl {
    font-size: 20px
}

.overtax-fs-xxl {
    font-size: 22px
}

.overtax-fs-3xl {
    font-size: 24px
}

.overtax-lh-xs {
    line-height: 16px
}

.overtax-lh-sm {
    line-height: 18px
}

.overtax-lh-md {
    line-height: 20px
}

.overtax-lh-lg {
    line-height: 22px
}

.overtax-lh-xl {
    line-height: 24px
}

.overtax-lh-xxl {
    line-height: 26px
}

.overtax-lh-3xl {
    line-height: 28px
}

.circle-number {
    justify-content: center;
    color: #fff;
    background-color: #7b90ff;
    border-radius: 50%;
    width: 24px;
    height: 24px;
    font-weight: 700;
    margin-right: 8px;
    flex-shrink: 0
}

.circle-number,.column-center-box,.row-center-box {
    display: flex;
    align-items: center
}

.column-center-box {
    flex-direction: column
}

.invisible {
    visibility: hidden
}

.fw-100 {
    font-weight: 100!important
}

.fw-200 {
    font-weight: 200!important
}

.fw-300 {
    font-weight: 300!important
}

.fw-400 {
    font-weight: 400!important
}

.fw-500 {
    font-weight: 500!important
}

.fw-600 {
    font-weight: 600!important
}

.fw-700 {
    font-weight: 700!important
}

.fw-800 {
    font-weight: 800!important
}

.fw-900 {
    font-weight: 900!important
}

.w-10 {
    width: 10%!important
}

.h-10 {
    height: 10%!important
}

.w-20 {
    width: 20%!important
}

.h-20 {
    height: 20%!important
}

.w-30 {
    width: 30%!important
}

.h-30 {
    height: 30%!important
}

.w-40 {
    width: 40%!important
}

.h-40 {
    height: 40%!important
}

.w-50 {
    width: 50%!important
}

.h-50 {
    height: 50%!important
}

.w-60 {
    width: 60%!important
}

.h-60 {
    height: 60%!important
}

.w-70 {
    width: 70%!important
}

.h-70 {
    height: 70%!important
}

.w-80 {
    width: 80%!important
}

.h-80 {
    height: 80%!important
}

.w-90 {
    width: 90%!important
}

.h-90 {
    height: 90%!important
}

.w-100 {
    width: 100%!important
}

.h-100 {
    height: 100%!important
}

.ml-4,.mx-4 {
    margin-left: 4px!important
}

.mr-4,.mx-4 {
    margin-right: 4px!important
}

.mt-4,.my-4 {
    margin-top: 4px!important
}

.mb-4,.my-4 {
    margin-bottom: 4px!important
}

.m-4 {
    margin: 4px!important
}

.pl-4,.px-4 {
    padding-left: 4px!important
}

.pr-4,.px-4 {
    padding-right: 4px!important
}

.pl-4,.pt-4 {
    padding-top: 4px!important
}

.pb-4,.pl-4 {
    padding-bottom: 4px!important
}

.p-4 {
    padding: 4px!important
}

.ml-8,.mx-8 {
    margin-left: 8px!important
}

.mr-8,.mx-8 {
    margin-right: 8px!important
}

.mt-8,.my-8 {
    margin-top: 8px!important
}

.mb-8,.my-8 {
    margin-bottom: 8px!important
}

.m-8 {
    margin: 8px!important
}

.pl-8,.px-8 {
    padding-left: 8px!important
}

.pr-8,.px-8 {
    padding-right: 8px!important
}

.pl-8,.pt-8 {
    padding-top: 8px!important
}

.pb-8,.pl-8 {
    padding-bottom: 8px!important
}

.p-8 {
    padding: 8px!important
}

.ml-12,.mx-12 {
    margin-left: 12px!important
}

.mr-12,.mx-12 {
    margin-right: 12px!important
}

.mt-12,.my-12 {
    margin-top: 12px!important
}

.mb-12,.my-12 {
    margin-bottom: 12px!important
}

.m-12 {
    margin: 12px!important
}

.pl-12,.px-12 {
    padding-left: 12px!important
}

.pr-12,.px-12 {
    padding-right: 12px!important
}

.pl-12,.pt-12 {
    padding-top: 12px!important
}

.pb-12,.pl-12 {
    padding-bottom: 12px!important
}

.p-12 {
    padding: 12px!important
}

.ml-16,.mx-16 {
    margin-left: 16px!important
}

.mr-16,.mx-16 {
    margin-right: 16px!important
}

.mt-16,.my-16 {
    margin-top: 16px!important
}

.mb-16,.my-16 {
    margin-bottom: 16px!important
}

.m-16 {
    margin: 16px!important
}

.pl-16,.px-16 {
    padding-left: 16px!important
}

.pr-16,.px-16 {
    padding-right: 16px!important
}

.pl-16,.pt-16 {
    padding-top: 16px!important
}

.pb-16,.pl-16 {
    padding-bottom: 16px!important
}

.p-16 {
    padding: 16px!important
}

.ml-20,.mx-20 {
    margin-left: 20px!important
}

.mr-20,.mx-20 {
    margin-right: 20px!important
}

.mt-20,.my-20 {
    margin-top: 20px!important
}

.mb-20,.my-20 {
    margin-bottom: 20px!important
}

.m-20 {
    margin: 20px!important
}

.pl-20,.px-20 {
    padding-left: 20px!important
}

.pr-20,.px-20 {
    padding-right: 20px!important
}

.pl-20,.pt-20 {
    padding-top: 20px!important
}

.pb-20,.pl-20 {
    padding-bottom: 20px!important
}

.p-20 {
    padding: 20px!important
}

.ml-24,.mx-24 {
    margin-left: 24px!important
}

.mr-24,.mx-24 {
    margin-right: 24px!important
}

.mt-24,.my-24 {
    margin-top: 24px!important
}

.mb-24,.my-24 {
    margin-bottom: 24px!important
}

.m-24 {
    margin: 24px!important
}

.pl-24,.px-24 {
    padding-left: 24px!important
}

.pr-24,.px-24 {
    padding-right: 24px!important
}

.pl-24,.pt-24 {
    padding-top: 24px!important
}

.pb-24,.pl-24 {
    padding-bottom: 24px!important
}

.p-24 {
    padding: 24px!important
}

.ml-28,.mx-28 {
    margin-left: 28px!important
}

.mr-28,.mx-28 {
    margin-right: 28px!important
}

.mt-28,.my-28 {
    margin-top: 28px!important
}

.mb-28,.my-28 {
    margin-bottom: 28px!important
}

.m-28 {
    margin: 28px!important
}

.pl-28,.px-28 {
    padding-left: 28px!important
}

.pr-28,.px-28 {
    padding-right: 28px!important
}

.pl-28,.pt-28 {
    padding-top: 28px!important
}

.pb-28,.pl-28 {
    padding-bottom: 28px!important
}

.p-28 {
    padding: 28px!important
}

.ml-32,.mx-32 {
    margin-left: 32px!important
}

.mr-32,.mx-32 {
    margin-right: 32px!important
}

.mt-32,.my-32 {
    margin-top: 32px!important
}

.mb-32,.my-32 {
    margin-bottom: 32px!important
}

.m-32 {
    margin: 32px!important
}

.pl-32,.px-32 {
    padding-left: 32px!important
}

.pr-32,.px-32 {
    padding-right: 32px!important
}

.pl-32,.pt-32 {
    padding-top: 32px!important
}

.pb-32,.pl-32 {
    padding-bottom: 32px!important
}

.p-32 {
    padding: 32px!important
}

.ml-36,.mx-36 {
    margin-left: 36px!important
}

.mr-36,.mx-36 {
    margin-right: 36px!important
}

.mt-36,.my-36 {
    margin-top: 36px!important
}

.mb-36,.my-36 {
    margin-bottom: 36px!important
}

.m-36 {
    margin: 36px!important
}

.pl-36,.px-36 {
    padding-left: 36px!important
}

.pr-36,.px-36 {
    padding-right: 36px!important
}

.pl-36,.pt-36 {
    padding-top: 36px!important
}

.pb-36,.pl-36 {
    padding-bottom: 36px!important
}

.p-36 {
    padding: 36px!important
}

.ml-40,.mx-40 {
    margin-left: 40px!important
}

.mr-40,.mx-40 {
    margin-right: 40px!important
}

.mt-40,.my-40 {
    margin-top: 40px!important
}

.mb-40,.my-40 {
    margin-bottom: 40px!important
}

.m-40 {
    margin: 40px!important
}

.pl-40,.px-40 {
    padding-left: 40px!important
}

.pr-40,.px-40 {
    padding-right: 40px!important
}

.pl-40,.pt-40 {
    padding-top: 40px!important
}

.pb-40,.pl-40 {
    padding-bottom: 40px!important
}

.p-40 {
    padding: 40px!important
}

.ml-auto {
    margin-left: auto!important
}

.mr-auto {
    margin-right: auto!important
}

.mt-auto {
    margin-top: auto!important
}

.mb-auto {
    margin-bottom: auto!important
}

.loading-spinner {
    display: flex;
    background-color: transparent;
    height: 100%;
    text-align: center;
    z-index: 3000
}

.loading-spinner .circular {
    width: 20px;
    height: 20px;
    -webkit-animation: loading-rotate .75s linear infinite;
    animation: loading-rotate .75s linear infinite;
    margin: auto
}

.loading-spinner .circular .path {
    -webkit-animation: loading-dash .5s ease-in-out infinite;
    animation: loading-dash .5s ease-in-out infinite;
    stroke-dasharray: 90,150;
    stroke-dashoffset: 0;
    stroke-width: 10;
    stroke: #5061fa;
    stroke-linecap: round
}

@-webkit-keyframes loading-rotate {
    0% {
        transform: rotate(0deg)
    }

    to {
        transform: rotate(1turn)
    }
}

@keyframes loading-rotate {
    0% {
        transform: rotate(0deg)
    }

    to {
        transform: rotate(1turn)
    }
}

.disp-flex {
    display: flex!important
}

.disp-flex-start {
    justify-content: flex-start!important
}

.disp-flex-end {
    justify-content: flex-end!important
}

#app {
    position: relative;
    background-color: #fff;
    min-height: 100%
}

@media only screen and (min-width: 576px) {
    #app {
        margin:0 auto
    }
}

/* 250509 */


/* reset */
button{border:0 none;background-color:transparent;cursor:pointer;}
body * {
    transition: 0.3s ease;
}
/*-------------------------------------------------------------------
  ## header
-------------------------------------------------------------------*/
header {
    position: fixed;
    width: 100%;
    height: 60px;
    background-color: #fff;
    z-index: 100;
}
header::after {
    display: block;
    content: "";
    position: absolute;
    right: 0;
    bottom: 0;
    width: 100%;
    height: 1px;
    background-color: #E1E1E1;
    z-index: 99;
}
.inner {
    width: 100%;
    max-width: 1200px;
    margin: 0 auto;
    padding: 0 20px;
    box-sizing: border-box;
}
header .inner {height: 100%;}
.main_logo {
    display: flex;
    align-items: center;
    justify-content: space-between;
    height: 100%;
}
.main_logo .logo {
    width: 248px;
    height: 33px;
    margin-bottom: 0px;
    background: url(//bimg.mk.co.kr/2025/tax/images/l_main.svg) no-repeat center /contain;
}
.main_logo .logo a {
    width: 100%;
    height: 100%;
}
.nav_login .btn_log {
    height: 100%;
    padding: 20px;
    padding-right: 0;
    font-weight: 500;
    font-size: 14px;
}
.nav_login .btn_log:hover {opacity: 0.6;}

.is_blind {
    position: absolute;
    overflow: hidden;
    width: 1px;
    height: 1px;
    padding: 0;
    margin: -1px;
    border: 0;
    clip: rect(0, 0, 0, 0);
    white-space: nowrap;
}


/* top btn */
.btn_totop {
    position: fixed;
    right: 2%;
    bottom: 2%;
    display: block;
    width: 45px;
    height: 45px;
    border-radius: 50%;
    background: #000;
    box-shadow: 5px 5px 20px rgba(0, 0, 0, 0.2);
    box-sizing: border-box;
    z-index: 199;
}
.ic {
    display: block;
    width: 24px;
    height: 24px;
    background-position: center;
    background-repeat: no-repeat;
    background-size: cover;
}
.btn_totop .ic_top {
    position: absolute;
    top: 50%;
    right: 50%;
    transform: translate(50%, -50%);
}
.ic.ic_top {
    background-image: url(//bimg.mk.co.kr/2025/menu/intro/images/ic_top.svg);
}
/*-------------------------------------------------------------------
  ## footer
-------------------------------------------------------------------*/
footer {
    width: 100%;
    height: 80px;
    background-color: #444;
    text-align: center;
    font-size: 13px;
    color: #999;
}
footer .inner {
    display: flex;
    justify-content: center;
    align-items: center;
    height: 100%;
}

.margin_100{
    margin-bottom: 100px;
}
.questions .question .answer{
    display: none;
}
.questions .question.selected .answer{
    display: block;
}
/*// 250509 */

/* 250513 */
.wrapper .questions .question .question-area svg{
    transform: scaleY(-1);
}

.wrapper .questions .question.selected .question-area svg{
    transform: scaleY(1);
}

@media only screen and (max-width: 480px) {
    .btn_totop {
        right: 4%;
        bottom: 16%;
    }
}
/*// 250513 */