@charset "utf-8";
/* 기본 설정 */
article,
aside,
details,
figcaption,
figure,
footer,
header,
hgroup,
nav,
section {
	display: block;
}
/* font */
.nanum-gothic-regular {
	font-family: "Nanum Gothic", sans-serif;
	font-weight: 400;
	font-style: normal;
}

.nanum-gothic-bold {
	font-family: "Nanum Gothic", sans-serif;
	font-weight: 700;
	font-style: normal;
}

.nanum-gothic-extrabold {
	font-family: "Nanum Gothic", sans-serif;
	font-weight: 800;
	font-style: normal;
}

body {
	margin:0;
	padding:0;
	font-family: "Noto Sans KR", "Nanum Gothic", "Apple SD Gothic Neo", "Malgun Gothic", "맑은 고딕", "Dotum", "돋움", Arial, sans-serif;
	font-weight: 400;
	font-size:100%;
	letter-spacing:-0.05em;
	background:#fff;
	color:#000;
	text-align:center;
	line-height: 1.0em;
}
a:link {
	text-decoration: none;
	color:#333;
}
a:visited {
	text-decoration: none;
	color:#333;
}
a:active {
	text-decoration: none;
	color:#333;
}
a:hover {
	color:#333;
	text-decoration:underline;
}
form {
	margin:0;
	padding:0;
}

a.arrow-tail:after {
	display: inline-block;
	padding-left: 5px;
	width: 20px;
	height: 20px;
	content: ' ';
	background:url('/ver07/images/arrow-black-icon.png') no-repeat left 3px;
}
a.arrow-tail.red:after {
	color: #c70000;
	background:url('/ver07/images/arrow-red-icon.png') no-repeat left 2px;
}

.body_container,
.body-container {
	max-width: 1280px;
	margin:0 auto;
	overflow: hidden;
}

#header {
	height:92px;
	position:relative;
	z-index: 1;
	border-bottom: 1px solid #000;
	}
	#header .header-wrapper {
		height: 91px;
		border-bottom: 1px solid #757575;
	}
	#header h1#logo {
		text-align: center;
		margin: 0;
		padding-top: 29px;
		}
		#header h1#logo a {
			display: inline-block;
			width: 225px;
			height: 44px;
			text-indent: -10000em;
			background:url('/ver07/images/newscham_logo_225.png') no-repeat left top; }
	#header #site-menu {
		position: absolute;
		z-index: 10;
		top: 36px;
		left: 18px; }
		#header #site-menu #site-menu-button {
		}
		#header #site-menu #site-menu-button span.menu-icon {
			display:block;
			width: 25px;
			height: 25px;
			text-indent: -10000em;
			cursor: pointer;
			background: url('/ver07/images/close-icon.png') no-repeat left top; }
			.menu-collapsed #header #site-menu #site-menu-button span.menu-icon {
				background: url('/ver07/images/menu-icon.png') no-repeat left top; }
	#header #site-login-search {
		position: absolute;
		z-index: 10;
		bottom: 15px;
		right: 10px;
		display: table;
		table-layout: fixed; }
		#header #site-login-search .site-icons {
			display: table-cell;
			vertical-align: middle;
			float: left;
			height: 32px;
		}
		#header #site-login-search #login-icon,
		#header #site-login-search #logout-icon,
		#header #site-login-search #tip-icon {
			vertical-align: middle;
		}
		#header #site-login-search #search-icon {
			width: 32px;
			background: url('/ver07/images/search-bold-icon.png') no-repeat left top;
		}
		#header #site-login-search #tip-icon {
		}
		#header #site-login-search #tip-icon:hover {
		}
		#header #site-login-search .site-icons a {
			text-decoration: none;
			font-weight: 500;
			font-size: 0.9em;
		}
		#header #site-login-search #login-icon a,
		#header #site-login-search #logout-icon a,
		#header #site-login-search #tip-icon a {
			display:inline-block;
			margin: 8px 0;
			line-height: 0.9em;
		}
		#header #site-login-search #login-icon a,
		#header #site-login-search #logout-icon a {
			padding: 0 10px 0 0;
		}
		#header #site-login-search #tip-icon a {
			padding: 0 10px 0 9px;
			border-left: 1px solid #747474;
		}
		#header #site-login-search #search-icon a {
			display: block;
			width: 100%;
			height: 100%;
			text-indent: -10000em;
		}
#site-navi-ticker {
	position: relative;
	padding-top:12px;
	border-top: 1px solid #757575; }
	#site-navi-ticker #site-navi {
		height: 41px;
	}
	#site-navi-ticker menu.main {
		font-family: "Nanum Gothic", "Apple SD Gothic Neo", "Malgun Gothic", "맑은 고딕", "Dotum", "돋움", Arial, sans-serif;
		list-style: none;
		margin: 0;
		padding: 0; }
		#site-navi-ticker li.main {
			display: inline-block;
			float: left;
			font-size: 1.25em;
			font-weight: 800;
			padding-left: 13px;
			padding-right: 24px;
		}
		#site-navi-ticker li.main a {
			color: #000; }
			#site-navi-ticker li.main a:hover {
				color: #c70000;
				text-decoration: underline;
			}

	#site-navi-ticker #tax-return-box {
		position: absolute;
		z-index: 22;
		right: -2px;
		top: 0;
		height: 100%;
		aspect-ratio: 756 / 157;
		}
		#site-navi-ticker #tax-return-box a.tax-return {
			display: inline-block;
			border: 0;
			width: 100%;
			height: 100%;
			text-indent: -10000em;
			background:url('/banner/2025/tax-return.jpg') no-repeat left top;
			background-size: 100%;
		}
/* main container */
#main-container {
	border: 1px solid #bdbdbd;
	margin-bottom: 10px;
	}
	#main-container hr.main-container-top-border {
		height: 2px;
		margin: 0 0 2px 0;
		padding: 0;
		background: #fff;
		border:0;
		border-bottom: 1px solid #bdbdbd;
	}
	#main-container hr.main-container-bottom-border {
		height: 2px;
		margin: 0 0 0 0;
		padding: 0;
		background: #fff;
		border:0;
		border-top: 1px solid #bdbdbd;
	}
	#main-container .main-container-wrapper {
		border-top: 1px solid #bdbdbd;
		border-bottom: 1px solid #bdbdbd;
		margin-bottom: 2px;
	}

/* sub-layout */
.layout-box {
	position: relative;
	z-index: 1;
	min-height: 48px;
	padding: 22px 0 0 120px; }
	.layout-box .sub-title-box {
		text-align: left;
		position: absolute;
		z-index: 2;
		left: 0;
		top: 0; }
		.layout-box .sub-title-box h2.sub-title {
			width: 83px;
			height: 29px;
			padding: 19px 0 0 19px;
			margin: 0;
			font-weight: 700;
			font-size: 1.2em;
			letter-spacing: -0.1em;
			line-height: 1.0em;
			text-align: left;
			border-right: 1px solid #bdbdbd;
			}
			.layout-box .sub-title-box h3.sub-title2 {
				margin: 0;
				padding: 0 0 0 19px;
				font-size: 1.1em;
				font-weight: 500;
			}
			.layout-box .sub-title-box h3.sub-title2 a {
				color: #000;
			}
		.layout-box .sub-title-box .sub-sub-menu {
			padding: 20px 0 0 19px; }
			.layout-box .sub-title-box .sub-sub-menu ul {
				list-style: none;
				text-align: left;
				margin: 0;
				padding: 0 0 0 5px;
				font-size: 0.9em; }
				.layout-box .sub-title-box .sub-sub-menu ul li {
					line-height: 1.5em;
					padding-bottom: 3px;
					font-weight: 700; }
					.layout-box .sub-title-box .sub-sub-menu ul li a {
						color: #333;
					}
	.layout-box .sub-layout-box {
		padding: 0;
		margin: 0;
		clear: both; }
		.layout-box .sub-layout-box:after {
			clear: both;
			display: block;
			content: ' ';
		}
		.layout-box .sub-layout-box section.col100 {
			width: 100%; }
		.layout-box .sub-layout-box section.col75 {
			width: 71%; }
		.layout-box .sub-layout-box section.col25 {
			width: 28%;
		}
		.layout-box .sub-layout-box section.left {
			float: left;
		}
		.layout-box .sub-layout-box section.right {
			float: right;
		}

/* footer */
hr.footer-bar {
	height: 1px;
	background: #000;
	margin: 0;
	padding: 0;
	border-top: 1px solid #757575;
	border-right: 1px solid #757575;
	border-left: 1px solid #757575;
	border-bottom: 0;
}
#footer {
	position:relative;
	clear:both;
	font-size:0.9em;
	letter-spacing: 0;
	text-align: justify;
	padding:24px 10px 15px 258px;
	border: 1px solid #bdbdbd;
	border-top: 1px solid #757575; }
	#footer a.url {
		position:absolute;
		z-index:2;
		left:20px;
		top:26px;
		display:block;
		width:182px;
		height:36px;
		background: url('/ver07/images/newscham_logo_182.png') no-repeat left top;
		text-indent:-10000em; }
	#footer div.description { display:none; }
	#footer div.tip { display:none; }
	#footer nav#globalNavi {
		padding:0 0 14px 0; }
		#footer nav#globalNavi a {
			color: #464646;
			font-weight: 600;
		}
	#footer p,
	#footer address {
		font-style:normal;
		color: #464646;
		margin:0;
		padding:1px 0 1px 0; }
		#footer address span.country,
		#footer address span.city,
		#footer address span.postal { display:none; }
		#footer p a {
			color: #464646;
		}

/* site menu */
.menu-background {
	background-color: rgba(0, 0, 0, 0.2);
	display: block;
	top: 92px;
	position: fixed;
	border: none;
	width: 100%;
	bottom: 0px;
	z-index: 3000;
}
.menu-collapsed .menu-background {
	display: none;
}
div.site-menu-content-wraper {
	position: fixed;
	display: block;
	bottom: 0px;
	background-color: rgb(255, 255, 255);
	z-index: 3000;
	transition: transform 0.1s ease-in-out 0s;
	top: 91px;
	left: 0px;
	width: 320px; }
	.menu-collapsed div.site-menu-content-wraper {
		transform: translateX(-320px);
		-webkit-transform: translateX(-320px);
	}
	div.site-menu-content-wraper .site-menu-content {
		box-sizing: border-box;
		overflow-y: scroll;
		padding: 0;
		height: 100%; }
	div.site-menu-content-wraper #search-search {
		background: rgb(246, 246, 246);
		padding: 8px; }
		div.site-menu-content-wraper #search-search #search {
			border: 1px solid #bdbdbd;
			margin:0;
			padding: 0;
		}
		div.site-menu-content-wraper #search-search #search input[name="s_arg"] {
			border: none;
			outline: none;
			color: rgb(32, 34, 36);
			padding: 13px 0px 13px 13px;
			font-weight: 700;
			line-height: 18px;
			letter-spacing: 0px;
			font-size: 16px;
			width: 70%;
		}
		div.site-menu-content-wraper #search-search #search button.submit {
			display: inline-block;
			width: 68px;
			height: 22px;
			border: 0;
			text-indent: -100000em;
			cursor: pointer;
			background: url('/ver07/images/search-icon.png') no-repeat 23px top;
		}
	div.site-menu-content-wraper .site-menu-content dl.site-menu-items {
		text-align: left;
		padding: 10px;
		margin: 10px 8px;
		border-bottom: 1px solid #bdbdbd; }
		div.site-menu-content-wraper .site-menu-content dl.site-menu-items dd {
			position: relative;
			margin:0;
			padding: 4px 0 4px 20px;
			font-weight: 700; }
			div.site-menu-content-wraper .site-menu-content dl.site-menu-items dd.sub {
				padding-left: 34px;
				}
				div.site-menu-content-wraper .site-menu-content dl.site-menu-items dd.sub a {
					font-weight: 500;
					color: #666;
				}


div.site-contact-info-wraper {
	position: fixed;
	display: block;
	background-color: rgb(255, 255, 255);
	z-index: 4000;
	transition: transform 0.3s ease-in-out 0s;
	top: 0;
	left: 50%;
	transform: translate(-50%, -300px);
	max-width: 80%; }
	div.site-contact-info-wraper.open {
		transform: translate(-50%, 147px);
	}
	div.site-contact-info-wraper .site-contact-info-box {
		position: relative;
		border: 1px solid #bdbdbd;
		}
		div.site-contact-info-wraper .site-contact-info-box button {
			position: absolute;
			right: -12px;
			top: -12px;
			width:28px;
			height:28px;
			text-indent: -100000em;
			border: 1px solid #000;
			border-radius: 14px;
			cursor: pointer;
			background: url('/ver07/images/close-icon.png') no-repeat 1px 1px;
		}
		div.site-contact-info-wraper .site-contact-info-box hr {
			margin: 0;
			padding: 0;
			height: 2px;
			background: #fff;
			border-top: 1px solid #bdbdbd;
			border-bottom: 1px solid #bdbdbd;
			border-right: 0;
			border-left: 0;
		}
		div.site-contact-info-wraper .site-contact-info-box hr.top-border {
			margin-top: 2px;
		}
		div.site-contact-info-wraper .site-contact-info-box hr.bottom-border {
			margin-bottom: 2px;
		}
		div.site-contact-info-wraper .site-contact-info-box .site-contact-info {
			padding: 30px;
		}
			div.site-contact-info-wraper .site-contact-info-box .site-contact-info h3 {
				margin: 0;
				color: #c70000;
			}
			div.site-contact-info-wraper .site-contact-info-box .site-contact-info span {
				display: inline-block;
				background: #000;
				color: #fff;
				padding: 5px 8px;
				margin-right: 5px;
			}

.up_sticky {
	position: fixed;
	z-index: 999999;
	bottom: 15px;
	right: 10px;
	width:34px;
	height:34px;
	transition: transform 0.3s ease-in-out 0s;
	transform: translateY(50px);
	background: #fff;
	border: 1px solid #bdbdbd;
	border-radius: 3px;
	}
	.up_sticky.up {
		transform: translateY(0);
	}
	.up_sticky a {
		width: 100%;
		height: 100%;
		display: inline-block;
		background: url('../images/up_arrow.png') no-repeat center 50%;
		background-size: 32px;
		text-indent: -10000em;
	}

@media (max-width:1279px){
	body {
		padding: 0 20px;
	}
}

@media (max-width: 1023px) {
		.layout-box .sub-layout-box section.col75 {
			width: 100%; }
		.layout-box .sub-layout-box section.col25 {
			width: 100%;
		}
		.layout-box .sub-layout-box section.left {
			float: none;
		}
		.layout-box .sub-layout-box section.right {
			float: none;
		}
		#footer {
			letter-spacing: -0.05em;
		}
	}

@media (max-width:939px){
	#footer {
		padding:24px 10px 15px 200px;
	}
	#footer a.url {
		left: 5px;
	}
}

@media (max-width:799px){
	body {
		padding: 0;
	}
	#main-container {
		border-right: 0;
		border-left: 0;
	}
	#footer {
		letter-spacing: -0.05em;
		padding:24px 10px 15px 10px;
	}
		#footer a.url {
			display: none;
		}
		#footer div.tip {
			display:block;
			text-align: center;
			padding-bottom: 20px;
			font-weight: 800; }
			#footer div.tip span.tip-title {
				padding: 6px 10px;
				color: #fff;
				background: #000;
				margin-right: 5px;
			}
}
@media (max-width:767px){
	#header {
		height:65px;
		}
		#header .header-wrapper {
			height: 64px;
		}
		#header h1#logo {
			padding-top: 16px; }
			#header h1#logo a {
				width: 140px;
				height: 30px;
				background:url('/ver07/images/newscham_logo_160.png') no-repeat left top;
				background-size: 140px; }
		#header #site-menu {
			top: 18px;
		}
			#header #site-login-search .site-icons a {
				font-size: 0.85em;
			}
			#header #site-login-search #login-icon a,
			#header #site-login-search #logout-icon a {
				padding: 0 6px 0 0;
			}
			#header #site-login-search #tip-icon a {
				padding: 0 2px 0 5px;
				border-left: 1px solid #747474;
			}
			#header #site-login-search #search-icon {
				width: 28px;
				background-size: 28px;
			}
	#site-navi-ticker {
		padding-top:10px;
		}
		#site-navi-ticker #site-navi {
			height: 24px;
		}
			#site-navi-ticker li.main {
				font-size: 1.0em;
				padding-right: 18px;
			}
	hr.footer-bar {
		display: none;
	}
	#footer {
		padding:12px 10px 12px 10px;
		border: 0;
	}
		#footer div.tip {
			display:block;
		}
	.menu-background {
		top:65px;
	}
	div.site-menu-content-wraper {
		top:64px;
	}
	div.site-menu-content-wraper #search-search #search button.submit {
		height: 18px;
		background: url('/ver07/images/search-s-icon.png') no-repeat 28px top;
	}
}

@media (max-width:719px) {
	header.header {
		position: fixed;
		width:100%;
		background: #fff;
		z-index: 2000;
		top: 0;
	}
	#main-container {
		margin-top: 103px;
	}
	.up_sticky {
		width: 30px;
		height: 30px;
		border-radius: 50%;
		}
		.up_sticky a {
			background: url('../images/m_up_arrow.png') no-repeat center 50%;
			background-size: 14px;
		}
}

@media (max-width:599px){
	#site-navi-ticker li.main {
		padding-right: 8px;
	}
	#site-navi-ticker #tax-return-box {
		right: 17px;
		top: calc(100% + 9px);
	}
}

@media (max-width:459px){
	#header #site-login-search .site-icons a {
		font-size: 0.8em;
	}
	#header #site-login-search #login-icon a,
	#header #site-login-search #logout-icon a {
		display: none;
	}
	#header #site-login-search #tip-icon a {
		border-left: 0;
	}
}

@media (max-width:399px){
		#site-navi-ticker li.main {
			padding-right: 8px;
		}
}