:root{color-scheme:light;--ink:#172c28;--muted:#52655d;--paper:#f7f7f1;--white:#fffefa;--teal:#244a41;--lime:#e6edbe;--line:#d8dfd5;--width:1200px;--sans:"Pretendard","Apple SD Gothic Neo","Malgun Gothic",system-ui,sans-serif;--serif:"Iowan Old Style","Palatino Linotype",Georgia,serif}
*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.7 var(--sans);word-break:keep-all}a{color:inherit;text-decoration:none}p,h1,h2,h3{margin:0}a:focus-visible,summary:focus-visible{outline:2px solid #8b643b;outline-offset:5px}main[id],section[id],details[id]{scroll-margin-top:94px}.wrap{width:min(var(--width),calc(100% - 112px));margin-inline:auto}.skip{position:absolute;left:1rem;top:-100px;background:#fff;padding:10px;z-index:10}.skip:focus{top:8px}.top{position:sticky;top:0;z-index:5;background:var(--paper);border-bottom:1px solid var(--line)}.top .wrap{display:flex;align-items:center;justify-content:space-between;min-height:76px;gap:20px}.brand{display:inline-flex;align-items:center;gap:12px;flex-shrink:0}.mark{display:grid;place-items:center;width:39px;height:39px;background:var(--ink);color:var(--lime);font:21px var(--serif);letter-spacing:-.09em;padding-right:2px}.brand-name{display:block;font-size:17px;font-weight:750;line-height:1.15}.brand-sub{display:block;font-size:10px;letter-spacing:.13em;color:var(--muted);line-height:1.3;margin-top:5px}.nav{display:flex;gap:30px;align-items:center;font-size:14px;font-weight:650}.nav a:not(.pill):hover,.text-link:hover,.footer a:hover{text-decoration:underline;text-underline-offset:5px}.pill,.btn{display:inline-flex;align-items:center;justify-content:center;gap:15px;padding:10px 16px;border:1px solid var(--teal);border-radius:3px;font-weight:700;line-height:1.3}.pill:hover,.btn.primary:hover{background:#315d50;color:#fff}.btn{padding:15px 19px;min-height:50px;font-size:14px}.btn.primary{background:var(--ink);border-color:var(--ink);color:#fff}.btn.secondary:hover{background:#e9eee2}.arrow{font-size:1.12em;line-height:1}.tagline{font-size:11px;font-weight:800;letter-spacing:.2em;text-transform:uppercase;color:var(--muted);display:flex;align-items:center;gap:10px}.tagline:before{content:"";width:23px;height:1px;background:currentColor}.hero{padding:54px 0 0}.hero-grid{display:grid;grid-template-columns:1.12fr 1fr;gap:52px;align-items:center}.hero-copy{padding:24px 0}.hero h1{font-size:clamp(39px,4.4vw,68px);font-weight:790;line-height:1.14;letter-spacing:-.085em;margin:24px 0 21px}.hero h1 span{color:#396b57}.lead{max-width:470px;color:var(--muted);font-size:17px;line-height:1.8}.actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:27px}.art{min-height:475px;position:relative;overflow:hidden;background:#162f2a;color:#f0f2d9;margin:0;isolation:isolate}.art svg{position:absolute;inset:0;width:100%;height:100%;z-index:-1}.art-label{position:absolute;left:26px;top:24px;font-size:10px;line-height:1.6;font-weight:800;letter-spacing:.2em;color:#e1e8cc}.art-label span{display:block;margin-top:3px;color:#bdcdbc;font-size:9px}.art-bottom{position:absolute;bottom:0;left:26px;right:26px;display:flex;align-items:end;justify-content:space-between;gap:12px;padding:19px 0 20px;border-top:1px solid #c9dbb45e}.art-bottom strong{font:clamp(22px,2.2vw,33px)/1.12 var(--serif);font-weight:400;letter-spacing:-.025em}.art-bottom span{font-size:9px;text-align:right;letter-spacing:.17em;color:#c5d4bc}.band{margin-top:38px;border-block:1px solid var(--line);display:grid;grid-template-columns:repeat(3,1fr)}.band>div{padding:16px 20px;border-right:1px solid var(--line);display:flex;gap:11px;align-items:baseline}.band>div:first-child{padding-left:0}.band>div:last-child{border-right:0}.band .index{font:italic 15px var(--serif);color:#486653}.band strong{font-size:14px}.section{padding:92px 0}.intro{display:grid;grid-template-columns:1.08fr .92fr;gap:40px;align-items:end;margin-bottom:31px}.intro h2,.profile h2,.contact h2{font-size:clamp(31px,4vw,51px);font-weight:780;line-height:1.19;letter-spacing:-.075em;margin-top:11px}.intro p,.profile p{color:var(--muted);max-width:520px}.services{display:grid;grid-template-columns:repeat(2,1fr);gap:12px}.service{display:flex;flex-direction:column;align-items:flex-start;min-height:246px;background:var(--white);border:1px solid var(--line);padding:25px 29px}.service:nth-child(2){background:#edf2e7}.service:nth-child(3){background:#f0f1e7}.service .mini{font-size:11px;letter-spacing:.15em;text-transform:uppercase;color:#3f6653;font-weight:800}.service h3{font-size:24px;letter-spacing:-.052em;line-height:1.35;margin:14px 0 8px}.service p{font-size:15px;color:var(--muted);margin-bottom:17px}.service .scope{margin-top:auto;padding-top:12px;border-top:1px solid var(--line);width:100%;color:#40594d;font-size:13px;font-weight:650}.profile-zone{background:#edf1e8;border-block:1px solid var(--line)}.profile{display:grid;grid-template-columns:.9fr 1.1fr;gap:64px;align-items:center}.identity{display:flex;min-height:315px;flex-direction:column;justify-content:space-between;padding:30px 33px;background:#213e36;color:#f6f5e7;position:relative;overflow:hidden;isolation:isolate}.identity:before,.identity:after{content:"";position:absolute;border:1px solid #c8d7a949;border-radius:50%;width:300px;height:300px;z-index:-1;right:-64px;top:-115px}.identity:after{right:-29px;top:-81px}.identity small{font-size:10px;letter-spacing:.16em;color:#d3debd;font-weight:800}.identity .name{font-size:45px;line-height:1.1;font-weight:750;letter-spacing:-.09em}.identity .roman{font:27px/1.6 var(--serif);color:#e5eccd}.profile h2{margin-bottom:15px}.career{list-style:none;margin:18px 0;padding:0;border-top:1px solid #cbd7ca}.career li{padding:9px 0;border-bottom:1px solid #cbd7ca;font-size:14px;font-weight:700}.text-link{display:inline-flex;align-items:center;gap:8px;color:#224a38;font-size:14px;font-weight:750}.guides{border-top:1px solid var(--line)}.guides details{border-bottom:1px solid var(--line)}.guides summary{display:grid;grid-template-columns:113px 1fr 30px;gap:14px;align-items:center;cursor:pointer;list-style:none;padding:20px 6px;font-size:18px;font-weight:740;letter-spacing:-.04em}.guides summary::-webkit-details-marker{display:none}.guides summary:hover{background:#ecf0e7}.guides summary:after{content:"+";font-size:24px;text-align:center;font-weight:400;color:#3b6956}.guides details[open] summary:after{content:"−"}.guide-type{font-size:11px;letter-spacing:.03em;font-weight:800;color:#416451}.guide-text{max-width:720px;margin:0 40px 23px 133px;color:var(--muted);font-size:15px}.english{background:#e9efdc;border:1px solid #dbe4cc;padding:25px 29px;margin-top:32px;display:grid;grid-template-columns:1fr auto;gap:20px;align-items:center}.english h3{font:26px/1.2 var(--serif);margin-bottom:6px}.english p{color:var(--muted);font-size:14px;max-width:680px}.contact{background:#182e28;color:#f4f3e4;padding:68px 0}.contact-grid{display:grid;grid-template-columns:1.1fr .9fr;gap:56px;align-items:center}.contact .tagline{color:#d1dfb1}.contact p{margin-top:15px;color:#d0dbce;font-size:15px;max-width:470px}.contact .btn{background:#e7edc7;border-color:#e7edc7;color:#162f25}.contact .btn:hover{background:#fff6d8}.contact .address{font-size:14px;color:#dee7d3;align-self:center;overflow-wrap:anywhere}.contact ol{margin:0;padding:0;list-style:none}.contact li{border-bottom:1px solid #d8e7c538;padding:11px 0;font-size:14px}.contact li span{color:#dce6b9;margin-right:11px;font-family:var(--serif)}.footer{padding:20px 0;color:#54665d;font-size:12px}.footer .wrap{display:flex;justify-content:space-between;flex-wrap:wrap;gap:14px}.footer-links{display:flex;gap:18px}
@media(max-width:980px){.wrap{width:calc(100% - 64px)}.hero-grid{gap:28px}.art{min-height:400px}.section{padding:68px 0}.profile{gap:38px}.nav{gap:19px}}
@media(max-width:720px){.wrap{width:calc(100% - 36px)}.top .wrap{min-height:64px;gap:10px}.nav{gap:9px;font-size:11px;white-space:nowrap}.nav .wide{display:none}.brand{gap:8px}.mark{width:32px;height:32px;font-size:17px}.brand-name{font-size:15px}.brand-sub{font-size:8px;letter-spacing:.08em}.pill{padding:8px 9px}.hero{padding:28px 0 0}.hero-copy{padding:6px 0 0}.hero-grid,.intro,.profile,.contact-grid{grid-template-columns:1fr;gap:23px}.hero h1{font-size:clamp(35px,8.1vw,51px);margin:17px 0 14px}.lead{font-size:15px}.actions{margin-top:20px}.art{min-height:340px}.art-label{left:17px;top:17px}.art-bottom{left:17px;right:17px;padding:13px 0}.band{margin-top:21px}.band>div{display:block;padding:8px 6px;line-height:1.4}.band .index{display:block;font-size:12px}.band strong{font-size:11px}.section{padding:53px 0}.intro{gap:12px;margin-bottom:23px}.intro h2,.profile h2,.contact h2{font-size:34px}.services{grid-template-columns:1fr}.service{min-height:0;padding:21px}.service h3{font-size:22px}.identity{min-height:234px;padding:24px}.identity .name{font-size:37px}.guide-type{font-size:10px}.guides summary{grid-template-columns:65px 1fr 21px;gap:7px;padding:15px 1px;font-size:15px}.guide-text{margin:0 10px 18px 5px}.english{grid-template-columns:1fr;padding:20px;gap:10px}.contact{padding:48px 0}.contact ol{margin-top:6px}}
@media(max-width:365px){.brand .mark,.nav .arrow{display:none}.brand-name{font-size:13px}.nav{gap:7px}.nav .pill{padding-inline:6px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

.nav .language{display:inline-flex;gap:5px;align-items:center;white-space:nowrap;border-left:1px solid var(--line);padding-left:14px;color:#345f4b;font-size:13px;font-weight:750}
.language:hover{color:var(--ink)}
html[lang="en"] body{word-break:normal}
html[lang="en"] .hero h1{font-family:var(--serif);font-weight:700;font-size:clamp(40px,4.45vw,68px);line-height:1.04;letter-spacing:-.046em}
html[lang="en"] .intro h2,html[lang="en"] .profile h2,html[lang="en"] .contact h2{letter-spacing:-.052em}
html[lang="en"] .identity .name{letter-spacing:-.055em}
.ko-services{grid-template-columns:repeat(3,minmax(0,1fr))}
.ko-services .service{padding-inline:24px}
.ledger{background:radial-gradient(ellipse at 93% 0%,#31594b 0%,transparent 59%),#182f29;padding:32px;display:flex;flex-direction:column;justify-content:center;gap:23px}
.ledger::before{content:"";position:absolute;inset:0;z-index:-1;opacity:.14;background-image:linear-gradient(#d0dfbb 1px,transparent 1px),linear-gradient(90deg,#d0dfbb 1px,transparent 1px);background-size:34px 34px;mask-image:linear-gradient(150deg,#000,transparent 78%)}
.ledger-kicker{display:block;color:#cfdbb4;font-size:12px;letter-spacing:.06em;font-weight:750;margin-bottom:10px}
.ledger figcaption strong{display:block;font-size:clamp(29px,3.35vw,46px);letter-spacing:-.07em;line-height:1.12;color:#f2f3dd}
.ledger ol{list-style:none;margin:0;padding:0;border-top:1px solid #c6d8b754}
.ledger li{display:grid;grid-template-columns:31px minmax(0,1fr);gap:13px;align-items:start;padding:10px 0;border-bottom:1px solid #c6d8b754}
.ledger li>span{display:grid;place-items:center;width:30px;height:30px;border:1px solid #bdce9f82;color:#e3e9bc;font:italic 14px var(--serif)}
.ledger li b,.ledger li small{display:block}
.ledger li b{font-size:15px;line-height:1.2;color:#f4f3de}
.ledger li small{color:#cddbc6;font-size:12px;line-height:1.4;margin-top:4px}
@media(max-width:900px){.nav{gap:14px}.nav .language{padding-left:10px}.ko-services .service{padding-inline:20px}}
@media(max-width:720px){.nav{gap:9px}.nav .language{font-size:11px;padding-left:8px}.ko-services{grid-template-columns:1fr}.ledger{padding:24px;gap:17px}.ledger figcaption strong{font-size:34px}.ledger li{gap:10px}.ledger li b{font-size:14px}html[lang="en"] .hero h1{font-size:clamp(37px,8vw,52px)}}
@media(max-width:425px){.nav .nav-contact{display:none}.nav .language{gap:3px}}

/* Blog articles and media */
.article-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px}
.article-card{display:flex;min-height:188px;flex-direction:column;align-items:flex-start;background:var(--white);border:1px solid var(--line);padding:22px 24px;transition:background .18s ease}
.article-card:hover{background:#eaf0e4}
.article-card h3{font-size:20px;line-height:1.4;letter-spacing:-.045em;margin:10px 0 16px}
.card-label{display:block;color:#416451;font-size:12px;font-weight:780}
.article-card .text-link{margin-top:auto}
#blog+.section,#media+.section{padding-top:16px}
.media-grid{display:grid;grid-template-columns:1.22fr .78fr;gap:16px;align-items:start}
.media-card{background:var(--white);border:1px solid var(--line)}
.media-copy{padding:22px 25px}
.media-copy h3{font-size:24px;letter-spacing:-.042em;line-height:1.24;margin-top:7px}
.media-copy p{color:var(--muted);font-size:15px;margin-top:8px}
.media-copy>.text-link{margin-top:14px}
.video-frame{aspect-ratio:16/9;background:#182e28}
.video-frame iframe{display:block;width:100%;height:100%;border:0}
.linkedin-card{background:#edf2e7}
.linkedin-card .media-copy{padding:24px 25px 26px}
.social-name{display:flex;align-items:center;gap:12px;margin:14px 0}
.social-name .mark{width:46px;height:46px;flex-shrink:0}
.social-name h3,.social-name p{margin-top:0}
.social-name p{font-size:13px}
.social-links{display:flex;flex-wrap:wrap;gap:14px;align-items:center;margin-top:20px}
@media(max-width:820px){.article-card{padding:18px 15px}.article-card h3{font-size:18px}}
@media(max-width:720px){.article-grid,.media-grid{grid-template-columns:1fr}.article-card{min-height:0;padding:19px}.media-copy,.linkedin-card .media-copy{padding:19px}#blog+.section,#media+.section{padding-top:8px}}


/* Profile photography */
.hero-portrait,.about-portrait{margin:0;border:1px solid #ced8cc;overflow:hidden}
.hero-portrait-photo,.about-portrait-photo{position:relative;overflow:hidden;isolation:isolate}
.hero-portrait-photo{height:clamp(360px,32vw,420px);background:#ced0c9}
.hero-portrait-photo img{position:absolute;inset:0;display:block;width:100%;height:100%;object-fit:cover;object-position:center 13%}
.hero-portrait figcaption,.about-portrait figcaption{color:#f5f5e9;background:#213e36}
.hero-portrait figcaption{display:flex;justify-content:space-between;align-items:center;gap:12px;padding:13px 21px 14px}
.hero-portrait figcaption strong,.about-portrait figcaption strong{display:block;line-height:1.32;font-weight:750}
.hero-portrait figcaption div>span,.about-portrait figcaption span{display:block;color:#d7e2ce;font-size:12px;margin-top:4px}
.hero-portrait figcaption a{display:inline-flex;align-items:center;gap:6px;flex-shrink:0;color:#e3eac4;font-size:13px;font-weight:750}
.hero-portrait figcaption a:hover{text-decoration:underline;text-underline-offset:4px}
.about-portrait-photo{height:340px;background:radial-gradient(circle at 50% 44%,#f1f2df 0 26%,#d9e3ce 58%,#c1d3c3 100%)}
.about-portrait-photo::before{content:"";position:absolute;left:50%;top:50%;width:235px;aspect-ratio:1;border:1px solid #53786354;border-radius:50%;transform:translate(-50%,-50%);z-index:-1}
.about-portrait-photo img{position:absolute;display:block;width:min(78%,278px);height:auto;left:50%;bottom:-48px;transform:translateX(-50%)}
.about-portrait figcaption{padding:14px 22px}
.about-portrait figcaption strong{font-size:20px}
.bookkeeping-process{margin:25px 0 0;padding:18px 23px 20px;background:#eaf0e4;border:1px solid var(--line)}
.bookkeeping-process figcaption{font-size:15px;font-weight:750;margin-bottom:13px}
.bookkeeping-process ol{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:15px;list-style:none;margin:0;padding:0}
.bookkeeping-process li{display:flex;gap:10px;align-items:flex-start;color:var(--muted)}
.bookkeeping-process li>span{display:grid;place-items:center;flex-shrink:0;width:27px;height:27px;border:1px solid #aebfae;color:#325946;font:italic 12px var(--serif)}
.bookkeeping-process li b,.bookkeeping-process li small{display:block}
.bookkeeping-process li b{color:var(--ink);font-size:14px;line-height:1.3}
.bookkeeping-process li small{font-size:12px;line-height:1.5;margin-top:4px}
@media(max-width:900px){.hero-portrait-photo{height:340px}}
@media(max-width:720px){
.hero-portrait-photo{height:clamp(255px,76vw,385px);max-height:385px}
.hero-portrait figcaption{padding:11px 14px}
.hero-portrait figcaption strong{font-size:15px}
.hero-portrait figcaption a{font-size:12px}
.about-portrait-photo{height:clamp(255px,80vw,330px)}
.about-portrait-photo img{width:min(76%,268px);bottom:-40px}
.bookkeeping-process{padding:16px}
.bookkeeping-process ol{grid-template-columns:1fr;gap:12px}
}


/* Business phone and blog */
.nav .nav-blog{color:#234d38;font-weight:800}
.hero-links{display:flex;flex-wrap:wrap;align-items:center;gap:9px 19px;margin-top:20px}
.hero-links a{display:inline-flex;align-items:center;gap:8px;white-space:nowrap}
.hero-phone{color:var(--ink);font-size:14px}
.hero-phone span{color:var(--muted);font-size:12px;font-weight:700}
.hero-phone strong{font-size:16px;font-weight:800}
.hero-blog{font-size:14px;font-weight:750;color:#23513b;border-bottom:1px solid #a4b9a5}
.hero-links a:hover,.contact-phone:hover strong{text-decoration:underline;text-underline-offset:4px}
.contact-phone{display:inline-flex;flex-direction:column;gap:3px;margin-top:20px;color:#e7edc7}
.contact-phone span{font-size:13px;font-weight:720}
.contact-phone strong{font-size:clamp(25px,2.8vw,34px);font-weight:800;line-height:1.2;letter-spacing:-.035em}
.contact-phone+.actions{margin-top:18px}
.blog-intro-links .btn{margin-top:12px}
@media(max-width:720px){.hero-links{margin-top:15px;gap:7px 13px}.hero-links a{min-height:32px}.hero-phone strong{font-size:15px}.hero-blog{font-size:13px}}


/* Office location */
.location-grid{display:grid;grid-template-columns:1fr 1fr;gap:12px}
.location-address,.location-route{padding:26px 28px;border:1px solid var(--line)}
.location-address{background:#213e36;color:#f7f7ed}
.location-eyebrow{font-size:12px;font-weight:750;color:#d7e2ce}
.location-grid h3{font-size:22px;line-height:1.35;margin:6px 0 12px}
.location-address address{font-style:normal;line-height:1.55}
.location-note{margin-top:14px;color:#d7e2ce;font-size:13px}
.location-actions{display:flex;flex-wrap:wrap;gap:12px 16px;align-items:center;margin-top:20px}
.location-map{background:#e7edc7;border-color:#e7edc7;color:var(--ink)}
.location-map:hover{background:#f3f6e5}
.location-photos,.contact .location-jump{color:#e7edc7;font-size:14px;font-weight:750;text-decoration:underline;text-underline-offset:4px}
.contact .location-jump{align-self:center}
.location-route{background:var(--white)}
.location-route ol{margin:0;padding-inline-start:23px}
.location-route li{padding:9px 0 9px 5px;border-bottom:1px solid var(--line)}
.location-route li:last-child{border-bottom:0}
.location-route li>span{display:block;color:var(--muted);font-size:14px;margin-top:3px}
.location-route li a{text-decoration:underline;text-underline-offset:3px}
@media(max-width:900px){.nav .nav-location{display:none}}
@media(max-width:720px){.location-grid{grid-template-columns:1fr}.location-address,.location-route{padding:20px}}