@import url('https://fonts.googleapis.com/css2?family=IBM+Plex+Sans+KR:wght@400;500;600;700&family=IBM+Plex+Mono:wght@500;600&family=Nanum+Pen+Script&display=swap');
/* === txform — 택스 노트 데일리 (taxnotedaily.com) · 「신고 서식 양식지」 · 2026-10-10 신설 ===
   서식 종이(#FDFEFB) + 연한 서식 녹색 인쇄(#2F8A60 · 칸 #E7F3EC) + 볼펜 청색 기입(#2546A8) + 청보라 확인 도장(#4B3FA6).
   글꼴: 제목·서식 칸 IBM Plex Sans KR · 번호·코드 IBM Plex Mono · 손 기입 Nanum Pen Script · 본문 Pretendard(가독성 우선).
   본문 영역에는 칸 무늬를 깔지 않는다. 칸·점선은 장식 면과 머리말에만 쓴다. */
:root {
    --tf-bg: #EEF2EC;
    --tf-paper: #FDFEFB;
    --tf-green: #2F8A60;
    --tf-green-d: #21704C;
    --tf-green-dd: #17533A;
    --tf-green-l: #E7F3EC;
    --tf-green-m: #CFE7DA;
    --tf-line: #9CC7AF;
    --tf-line-l: #C9E0D3;
    --tf-ink: #1C2924;
    --tf-text: #33413B;
    --tf-muted: #63716A;
    --tf-blue: #2546A8;
    --tf-violet: #4B3FA6;
    --tf-head: 'IBM Plex Sans KR', 'Pretendard Variable', Pretendard, sans-serif;
    --tf-mono: 'IBM Plex Mono', ui-monospace, monospace;
    --tf-pen: 'Nanum Pen Script', 'Pretendard Variable', Pretendard, cursive;
}
.skin-txform {
    background-color: var(--tf-bg);
    background-image:
        linear-gradient(rgba(47, 138, 96, .05) 1px, transparent 1px),
        linear-gradient(90deg, rgba(47, 138, 96, .05) 1px, transparent 1px);
    background-size: 24px 24px;
    color: var(--tf-text); overflow-x: clip;
}
.skin-txform a { color: inherit; text-decoration: none; }
.skin-txform h1, .skin-txform h2, .skin-txform h3, .skin-txform h4 { font-family: var(--tf-head); color: var(--tf-ink); letter-spacing: -0.02em; }
.skin-txform svg { flex-shrink: 0; }
.skin-txform .tf-svg-head { font-family: var(--tf-head); font-weight: 700; letter-spacing: -.01em; }
.skin-txform .tf-svg-sans { font-family: var(--tf-head); }
.skin-txform .tf-svg-pen { font-family: var(--tf-pen); }

/* ── 머리글: 서식 머리(이중 인쇄선) ── */
.skin-txform .main-header {
    position: sticky; top: 0; z-index: 1000; padding: 0; margin: 0; border: 0;
    background: var(--tf-paper);
    border-top: 6px solid var(--tf-green);
    box-shadow: 0 1px 0 var(--tf-green), 0 4px 0 var(--tf-paper), 0 5px 0 var(--tf-green), 0 10px 18px rgba(23, 83, 58, .08);
}
.skin-txform .main-header .containerHeader {
    flex-direction: row; justify-content: space-between; align-items: center; text-align: left;
    max-width: 1200px; min-height: 70px; gap: 24px; padding: 0 24px;
}
.skin-txform .main-header .brand-logo,
.skin-txform .main-header .brand-logo a {
    font-family: var(--tf-head) !important; font-size: 1.36rem; margin: 0; letter-spacing: -0.03em; font-weight: 700;
}
.skin-txform .main-header .brand-logo a { display: inline-flex; align-items: center; gap: 11px; color: var(--tf-green-dd); }
.skin-txform .main-header .brand-logo a::before {
    content: ''; width: 38px; height: 38px; flex: 0 0 38px;
    background: url(/assets/skins/txform/mark.svg) center/contain no-repeat;
}
.skin-txform .main-header nav { width: auto; border-top: 0; padding-top: 0; }
.skin-txform .main-header nav ul { justify-content: flex-end; gap: 2px; flex-wrap: nowrap; }
.skin-txform .main-header nav ul li a {
    display: inline-flex; align-items: center; gap: 6px; color: var(--tf-text); font: 500 .93rem/1 var(--tf-head);
    padding: 9px 9px; border-radius: 2px; white-space: nowrap;
}
.skin-txform .main-header nav ul li a::before {
    content: ''; width: 11px; height: 11px; border: 1.4px solid var(--tf-line); background: #fff; flex: 0 0 11px; box-sizing: border-box;
}
.skin-txform .main-header nav ul li a:hover { background: var(--tf-green-l); color: var(--tf-green-dd); }
.skin-txform .main-header nav ul li a:hover::before { background: var(--tf-blue); border-color: var(--tf-blue); box-shadow: inset 0 0 0 2px #fff; }
.skin-txform .main-header nav .has-dropdown > a::before { display: none; }
.skin-txform .main-header nav .arrow { font-size: .6rem; color: var(--tf-green); }
.skin-txform .main-header .dropdown { background: var(--tf-paper) !important; border: 1px solid var(--tf-line); border-radius: 0; box-shadow: 0 8px 18px rgba(23, 83, 58, .12); }
.skin-txform .main-header .dropdown a { color: var(--tf-ink) !important; }
.skin-txform .main-header .menu-toggle {
    background: var(--tf-paper); color: var(--tf-green-dd); border: 1.5px solid var(--tf-green); border-radius: 2px;
    min-width: 64px; min-height: 42px; font: 600 .95rem/1 var(--tf-head); padding: 0 12px 0 34px; position: relative;
}
.skin-txform .main-header .menu-toggle::before {
    content: ''; position: absolute; left: 11px; top: 50%; width: 15px; height: 14px; transform: translateY(-50%);
    background:
        linear-gradient(var(--tf-green), var(--tf-green)) 0 0/100% 2px no-repeat,
        linear-gradient(var(--tf-green), var(--tf-green)) 0 6px/100% 2px no-repeat,
        linear-gradient(var(--tf-green), var(--tf-green)) 0 12px/100% 2px no-repeat;
}
.skin-txform .mobile-menu-overlay {
    background-color: var(--tf-paper);
    padding: 96px 20px 32px; counter-reset: tfm;
}
.skin-txform .mobile-menu-header {
    background: var(--tf-paper); border-top: 6px solid var(--tf-green); border-bottom: 3px double var(--tf-green);
    min-height: 68px; box-sizing: border-box;
}
.skin-txform .mobile-menu-header .logo { color: var(--tf-green-dd); font: 700 1.2rem/1.2 var(--tf-head); }
.skin-txform .close-menu { background: var(--tf-green); color: #fff; min-height: 42px; border-radius: 2px; font: 600 .95rem/1 var(--tf-head); }
.skin-txform .mobile-menu-overlay a {
    display: grid; grid-template-columns: 52px 1fr; align-items: stretch; min-height: 54px; padding: 0;
    border: 1px solid var(--tf-line); border-top-width: 0; color: var(--tf-ink); font: 600 1.08rem/1.2 var(--tf-head);
}
.skin-txform .mobile-menu-overlay a:nth-of-type(1) { border-top-width: 1px; }
.skin-txform .mobile-menu-overlay a::before {
    counter-increment: tfm; content: counter(tfm, decimal-leading-zero);
    display: grid; place-items: center; background: var(--tf-green-l); border-right: 1px solid var(--tf-line);
    color: var(--tf-green-d); font: 600 .85rem/1 var(--tf-mono);
}
.skin-txform .mobile-menu-overlay a { padding-right: 14px; }
.skin-txform .mobile-menu-overlay a { line-height: 54px; }

/* ── 공통 ── */
.skin-txform main.container { max-width: 1200px; padding: 0 24px; }
.skin-txform .tf-kicker { margin: 0 0 6px; font: 600 .78rem/1 var(--tf-mono); color: var(--tf-green); letter-spacing: .12em; }
.skin-txform .tf-btn {
    display: inline-flex; align-items: center; justify-content: center; gap: 8px; min-height: 52px; padding: 0 22px;
    border-radius: 2px; font: 600 1rem/1 var(--tf-head); transition: background .15s, color .15s;
}
.skin-txform .tf-btn-fill { background: var(--tf-green-d); color: #fff; border: 1.5px solid var(--tf-green-d); }
.skin-txform .tf-btn-fill:hover { background: var(--tf-green-dd); }
.skin-txform .tf-btn-line { background: var(--tf-paper); color: var(--tf-green-dd); border: 1.5px solid var(--tf-green); }
.skin-txform .tf-btn-line svg { color: var(--tf-blue); }
.skin-txform .tf-btn-line:hover { background: var(--tf-green-l); }
.skin-txform .tf-btn-sm { min-height: 44px; padding: 0 16px; font-size: .92rem; }

.skin-txform .tf-check { display: inline-flex; align-items: center; gap: 6px; max-width: 100%; font: 600 .9rem/1.2 var(--tf-head); color: var(--tf-green-dd); min-width: 0; }
.skin-txform .tf-check-box {
    width: 16px; height: 16px; flex: 0 0 16px; display: grid; place-items: center; box-sizing: border-box;
    border: 1.4px solid var(--tf-green); background: #fff; color: var(--tf-blue);
}
.skin-txform .tf-check-box svg { stroke-width: 3.2; }

/* 첨부 사진 — 서식 녹색으로 눌러 첨부 서류처럼 */
.skin-txform .tf-attach { position: relative; border: 1px solid var(--tf-line); background: #fff; padding: 6px; }
.skin-txform .tf-attach-label {
    position: absolute; z-index: 2; top: 12px; left: 12px; padding: 4px 8px; background: var(--tf-paper); border: 1px solid var(--tf-green);
    color: var(--tf-green-d); font: 600 .72rem/1 var(--tf-head); letter-spacing: .04em;
}
.skin-txform .tf-attach-frame { display: block; position: relative; aspect-ratio: 16 / 9; overflow: hidden; background: var(--tf-green-l); }
.skin-txform .tf-attach-img { position: absolute; inset: 0; background: center/cover no-repeat; filter: grayscale(.55) contrast(1.02) brightness(1.04); transition: transform .4s; }
.skin-txform .tf-attach-frame::after { content: ''; position: absolute; inset: 0; background: rgba(47, 138, 96, .16); mix-blend-mode: multiply; pointer-events: none; }
.skin-txform .tf-attach-blank { position: absolute; inset: 0; display: grid; place-items: center; color: var(--tf-green); }

/* 절 머리 — 서식의 구획 띠 */
.skin-txform .tf-section { padding: 68px 0 0; }
.skin-txform .tf-section-top { padding-top: 44px; }
.skin-txform .tf-sec-head { margin: 0 0 26px; scroll-margin-top: 96px; }
.skin-txform .tf-sec-bar { display: flex; align-items: stretch; border: 1px solid var(--tf-green); background: var(--tf-green-l); min-height: 56px; }
.skin-txform .tf-sec-no {
    display: grid; place-items: center; min-width: 64px; padding: 0 12px; background: var(--tf-green-d); color: #fff; font: 600 1.15rem/1 var(--tf-mono);
}
.skin-txform .tf-sec-title { margin: 0; padding: 12px 18px; flex: 1 1 auto; min-width: 0; align-self: center; font-size: clamp(1.35rem, 2.3vw, 1.8rem); line-height: 1.3; }
.skin-txform .tf-sec-code {
    display: grid; place-items: center; padding: 0 18px; border-left: 1px solid var(--tf-line); color: var(--tf-green); font: 600 .78rem/1 var(--tf-mono); letter-spacing: .14em;
}
.skin-txform .tf-sec-note { margin: 10px 0 0; color: var(--tf-muted); font-size: .94rem; line-height: 1.6; }

/* ── 메인 첫 화면 ── */
.skin-txform .tf-hero { display: grid; grid-template-columns: minmax(0, 1fr) minmax(0, 1.04fr); gap: 44px; align-items: center; padding: 56px 0 12px; }
.skin-txform .tf-hero-label { display: inline-flex; margin: 0 0 24px; border: 1.5px solid var(--tf-green); background: var(--tf-paper); font: 600 .9rem/1 var(--tf-head); color: var(--tf-green-dd); }
.skin-txform .tf-hero-label span { padding: 9px 14px; }
.skin-txform .tf-hero-label-k { background: var(--tf-green-d); color: #fff; }
.skin-txform .tf-hero-title { margin: 0 0 22px; font-size: clamp(2.05rem, 4vw, 3.2rem); line-height: 1.24; font-weight: 700; word-break: keep-all; }
.skin-txform .tf-hero-title em {
    font-style: normal; color: var(--tf-green-d); white-space: nowrap;
    background: linear-gradient(transparent 88%, var(--tf-blue) 88%, var(--tf-blue) 94%, transparent 94%);
}
.skin-txform .tf-hero-lead { margin: 0 0 30px; max-width: 34em; font-size: 1.08rem; line-height: 1.8; color: var(--tf-text); word-break: keep-all; }
.skin-txform .tf-hero-cta { display: flex; flex-wrap: wrap; gap: 12px; margin-bottom: 28px; }
.skin-txform .tf-hero-trust {
    display: grid; grid-template-columns: auto 1fr; margin: 0; max-width: 36em; border: 1px dashed var(--tf-green); background: var(--tf-paper);
    font-size: .88rem; line-height: 1.6; color: var(--tf-muted);
}
.skin-txform .tf-hero-trust strong { display: grid; place-items: center; padding: 10px 12px; background: var(--tf-green-l); border-right: 1px dashed var(--tf-green); color: var(--tf-green-dd); font: 600 .84rem/1.2 var(--tf-head); white-space: nowrap; }
.skin-txform .tf-hero-trust span { padding: 10px 14px; word-break: keep-all; }
.skin-txform .tf-hero-visual { position: relative; }
.skin-txform .tf-hero-art { display: block; width: 100%; height: auto; }
.skin-txform .tf-hero-caption { display: flex; justify-content: center; flex-wrap: wrap; gap: 0; margin: 4px auto 0; width: fit-content; border: 1px solid var(--tf-line); background: var(--tf-paper); font: 500 .86rem/1 var(--tf-head); color: var(--tf-green-dd); }
.skin-txform .tf-hero-caption span { padding: 9px 14px; }
.skin-txform .tf-hero-caption span + span { border-left: 1px solid var(--tf-line); }

/* ── 정리 항목 안내(서식 표) ── */
.skin-txform .tf-fields { list-style: none; margin: 0; padding: 0; background: var(--tf-paper); border: 1px solid var(--tf-green); }
.skin-txform .tf-fields-head,
.skin-txform .tf-field > a,
.skin-txform .tf-field > div { display: grid; grid-template-columns: 72px minmax(170px, 1.1fr) minmax(0, 3fr) 96px; align-items: stretch; }
.skin-txform .tf-fields-head { background: var(--tf-green-m); color: var(--tf-green-dd); font: 600 .82rem/1 var(--tf-head); }
.skin-txform .tf-fields-head span { padding: 11px 16px; border-left: 1px solid var(--tf-line); }
.skin-txform .tf-fields-head span:first-child { border-left: 0; text-align: center; }
.skin-txform .tf-fields-head span:last-child { text-align: center; }
.skin-txform .tf-field { border-top: 1px solid var(--tf-line); }
.skin-txform .tf-field > a, .skin-txform .tf-field > div { min-height: 66px; transition: background .15s; }
.skin-txform .tf-field > a:hover { background: #F4FAF6; }
.skin-txform .tf-field-no { display: grid; place-items: center; background: var(--tf-green-l); color: var(--tf-green-d); font: 600 .95rem/1 var(--tf-mono); }
.skin-txform .tf-field-name { display: flex; align-items: center; gap: 10px; padding: 10px 16px; border-left: 1px solid var(--tf-line); min-width: 0; }
.skin-txform .tf-field-name strong { font: 700 1.08rem/1.3 var(--tf-head); color: var(--tf-ink); word-break: keep-all; overflow-wrap: anywhere; }
.skin-txform .tf-field-icon { display: grid; place-items: center; width: 40px; height: 40px; flex: 0 0 40px; border: 1px solid var(--tf-line); color: var(--tf-green-d); background: #fff; }
.skin-txform .tf-field > a:hover .tf-field-icon { color: var(--tf-blue); border-color: var(--tf-blue); }
.skin-txform .tf-field-desc { display: flex; align-items: center; padding: 12px 16px; border-left: 1px solid var(--tf-line); color: var(--tf-text); font-size: .94rem; line-height: 1.6; word-break: keep-all; }
.skin-txform .tf-field-count { display: flex; align-items: center; justify-content: center; gap: 2px; border-left: 1px solid var(--tf-line); color: var(--tf-muted); font-size: .86rem; }
.skin-txform .tf-field-count em { font: 400 1.9rem/1 var(--tf-pen); color: var(--tf-blue); font-style: normal; margin-right: 2px; }
.skin-txform .tf-field-count.is-plan { color: var(--tf-green); font: 600 .82rem/1 var(--tf-head); }

/* ── 최근 기록: 대표 기록 ── */
.skin-txform .tf-lead { margin: 0 0 28px; }
.skin-txform .tf-lead-link { display: grid; grid-template-columns: minmax(0, 1.05fr) minmax(0, 1fr); background: var(--tf-paper); border: 1px solid var(--tf-green); box-shadow: 6px 6px 0 var(--tf-green-m); }
.skin-txform .tf-lead-attach { border: 0; border-right: 1px solid var(--tf-line); padding: 14px; }
.skin-txform .tf-lead-attach .tf-attach-frame { height: 100%; aspect-ratio: auto; min-height: 300px; }
.skin-txform .tf-lead-attach .tf-attach-label { top: 22px; left: 22px; }
.skin-txform .tf-lead-sheet { display: flex; flex-direction: column; padding: 0; min-width: 0; }
.skin-txform .tf-lead-fields { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); margin: 0; border-bottom: 1px solid var(--tf-line); }
.skin-txform .tf-lead-fields > div { border-left: 1px solid var(--tf-line); min-width: 0; }
.skin-txform .tf-lead-fields > div:first-child { border-left: 0; }
.skin-txform .tf-lead-fields dt { padding: 7px 14px; background: var(--tf-green-l); color: var(--tf-green-d); font: 600 .74rem/1 var(--tf-head); border-bottom: 1px solid var(--tf-line-l); }
.skin-txform .tf-lead-fields dd { margin: 0; padding: 10px 14px; font: 500 .92rem/1.3 var(--tf-head); color: var(--tf-ink); overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
.skin-txform .tf-lead-title { margin: 26px 28px 14px; font-size: clamp(1.35rem, 2.2vw, 1.75rem); line-height: 1.4; word-break: keep-all; overflow-wrap: anywhere; }
.skin-txform .tf-lead-link:hover .tf-lead-title { color: var(--tf-green-d); }
.skin-txform .tf-lead-excerpt { margin: 0 28px 22px; color: var(--tf-text); line-height: 1.8; font-size: 1rem; word-break: keep-all; }
.skin-txform .tf-lead-foot { display: flex; align-items: center; justify-content: space-between; gap: 16px; margin-top: auto; padding: 14px 28px 20px; border-top: 1px dashed var(--tf-line); }
.skin-txform .tf-lead-more { display: inline-flex; align-items: center; gap: 6px; color: var(--tf-green-dd); font: 600 .98rem/1 var(--tf-head); }
.skin-txform .tf-seal {
    display: grid; place-items: center; align-content: center; width: 70px; height: 70px; border-radius: 50%; flex: 0 0 70px;
    border: 2.4px solid var(--tf-violet); box-shadow: inset 0 0 0 4px var(--tf-paper), inset 0 0 0 5.2px var(--tf-violet);
    color: var(--tf-violet); transform: rotate(-12deg); opacity: .88;
}
.skin-txform .tf-seal span { font: 600 .6rem/1 var(--tf-mono); letter-spacing: .1em; }
.skin-txform .tf-seal strong { font: 700 1rem/1.2 var(--tf-head); }

/* ── 기입 전표 카드 ── */
.skin-txform .tf-slips { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 22px; }
.skin-txform .tf-slip { min-width: 0; }
.skin-txform .tf-slip-link {
    display: flex; flex-direction: column; height: 100%; background: var(--tf-paper); border: 1px solid var(--tf-line);
    position: relative; transition: border-color .15s, box-shadow .15s;
}
.skin-txform .tf-slip-link::after {
    content: ''; position: absolute; left: -1px; right: -1px; bottom: -7px; height: 7px;
    background: radial-gradient(circle at 5px 0, transparent 3.2px, var(--tf-paper) 3.6px) 0 0/10px 7px repeat-x;
}
.skin-txform .tf-slip-link:hover { border-color: var(--tf-green); box-shadow: 0 6px 16px rgba(23, 83, 58, .1); }
.skin-txform .tf-slip-top { display: flex; align-items: center; justify-content: space-between; gap: 10px; padding: 9px 12px; background: var(--tf-green-l); border-bottom: 1px solid var(--tf-line); min-width: 0; }
.skin-txform .tf-slip-top .tf-check { overflow: hidden; }
.skin-txform .tf-slip-no { font: 600 .8rem/1 var(--tf-mono); color: var(--tf-green-d); white-space: nowrap; }
.skin-txform .tf-slip .tf-attach { border: 0; border-bottom: 1px solid var(--tf-line-l); padding: 10px 10px 0; }
.skin-txform .tf-slip .tf-attach-label { display: none; }
.skin-txform .tf-slip-body { padding: 14px 16px 6px; flex: 1 1 auto; }
.skin-txform .tf-slip-title {
    margin: 0 0 8px; font-size: 1.1rem; line-height: 1.45; word-break: keep-all; overflow-wrap: anywhere;
    display: -webkit-box; -webkit-line-clamp: 3; -webkit-box-orient: vertical; overflow: hidden;
}
.skin-txform .tf-slip-link:hover .tf-slip-title { color: var(--tf-green-d); }
.skin-txform .tf-slip-excerpt { margin: 0; color: var(--tf-muted); font-size: .92rem; line-height: 1.7; display: -webkit-box; -webkit-line-clamp: 3; -webkit-box-orient: vertical; overflow: hidden; word-break: keep-all; }
.skin-txform .tf-slip-foot { display: grid; grid-template-columns: 1fr 1fr; margin: 12px 0 0; border-top: 1px solid var(--tf-line-l); }
.skin-txform .tf-slip-foot > div { display: flex; align-items: baseline; gap: 8px; padding: 9px 16px 12px; min-width: 0; }
.skin-txform .tf-slip-foot > div + div { border-left: 1px solid var(--tf-line-l); }
.skin-txform .tf-slip-foot dt { color: var(--tf-green); font: 600 .72rem/1 var(--tf-head); white-space: nowrap; }
.skin-txform .tf-slip-foot dd { margin: 0; color: var(--tf-blue); font: 400 1.18rem/1 var(--tf-pen); white-space: nowrap; }

/* ── 작성 요령 ── */
.skin-txform .tf-guide { margin: 72px 0 0; padding: 36px 36px 30px; background: var(--tf-paper); border: 1px solid var(--tf-green); position: relative; scroll-margin-top: 96px; }
.skin-txform .tf-guide::before { content: ''; position: absolute; inset: 6px; border: 1px solid var(--tf-line-l); pointer-events: none; }
.skin-txform .tf-guide-head { display: grid; grid-template-columns: auto 1fr; gap: 6px 18px; align-items: center; margin-bottom: 26px; position: relative; }
.skin-txform .tf-guide-tag { grid-row: span 2; align-self: start; padding: 10px 14px; background: var(--tf-green-d); color: #fff; font: 600 .95rem/1 var(--tf-head); }
.skin-txform .tf-guide-head h2 { margin: 0; font-size: clamp(1.3rem, 2.2vw, 1.7rem); }
.skin-txform .tf-guide-head p { margin: 0; color: var(--tf-muted); line-height: 1.7; font-size: .96rem; word-break: keep-all; }
.skin-txform .tf-guide-list { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 0; border-top: 1px dashed var(--tf-line); position: relative; }
.skin-txform .tf-guide-list li { display: grid; grid-template-columns: 40px 1fr; gap: 14px; padding: 20px 18px 18px 4px; border-bottom: 1px dashed var(--tf-line); }
.skin-txform .tf-guide-list li:nth-child(odd) { border-right: 1px dashed var(--tf-line); }
.skin-txform .tf-guide-list li:nth-child(even) { padding-left: 22px; }
.skin-txform .tf-guide-no { font: 600 1.7rem/1 var(--tf-head); color: var(--tf-green); }
.skin-txform .tf-guide-list h3 { margin: 2px 0 6px; font-size: 1.08rem; }
.skin-txform .tf-guide-list p { margin: 0; color: var(--tf-text); font-size: .94rem; line-height: 1.7; word-break: keep-all; }
.skin-txform .tf-guide-note { display: flex; align-items: flex-start; gap: 8px; margin: 20px 0 0; color: var(--tf-muted); font-size: .88rem; line-height: 1.6; position: relative; }
.skin-txform .tf-guide-note svg { color: var(--tf-green); margin-top: 2px; }

/* ── 지난 기록 대장 ── */
.skin-txform .tf-ledger { list-style: none; margin: 0; padding: 0; background: var(--tf-paper); border: 1px solid var(--tf-green); }
.skin-txform .tf-ledger-head, .skin-txform .tf-ledger-row a { display: grid; grid-template-columns: 64px 120px minmax(0, 1fr) 120px; align-items: center; }
.skin-txform .tf-ledger-head { background: var(--tf-green-m); color: var(--tf-green-dd); font: 600 .8rem/1 var(--tf-head); }
.skin-txform .tf-ledger-head span { padding: 10px 14px; }
.skin-txform .tf-ledger-head span:first-child { text-align: center; }
.skin-txform .tf-ledger-row { border-top: 1px solid var(--tf-line-l); }
.skin-txform .tf-ledger-row a { min-height: 52px; }
.skin-txform .tf-ledger-row a:hover { background: #F4FAF6; }
.skin-txform .tf-ledger-row a:hover .tf-ledger-title { color: var(--tf-green-d); }
.skin-txform .tf-ledger-no { align-self: stretch; display: grid; place-items: center; background: var(--tf-green-l); color: var(--tf-green-d); font: 600 .85rem/1 var(--tf-mono); }
.skin-txform .tf-ledger-date { padding: 4px 14px 0; color: var(--tf-blue); font: 400 1.15rem/1 var(--tf-pen); white-space: nowrap; }
.skin-txform .tf-ledger-title { padding: 12px 14px; color: var(--tf-ink); font: 500 .98rem/1.5 var(--tf-head); word-break: keep-all; overflow-wrap: anywhere; }
.skin-txform .tf-ledger-cat { padding: 0 14px; color: var(--tf-green-d); font: 600 .84rem/1.2 var(--tf-head); overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }

/* ── 빈 서식 ── */
.skin-txform .tf-empty { display: grid; grid-template-columns: 240px 1fr; gap: 32px; align-items: center; padding: 34px 36px; background: var(--tf-paper); border: 1px dashed var(--tf-green); }
.skin-txform .tf-empty-art { width: 100%; height: auto; }
.skin-txform .tf-empty-copy h3 { margin: 0 0 10px; font-size: 1.35rem; }
.skin-txform .tf-empty-copy p:last-child { margin: 0; color: var(--tf-muted); line-height: 1.75; word-break: keep-all; }

/* ── 글 화면 ── */
.skin-txform .tf-crumb { display: flex; flex-wrap: wrap; align-items: center; gap: 8px; padding: 26px 0 0; color: var(--tf-muted); font: 500 .88rem/1.4 var(--tf-head); }
.skin-txform .tf-crumb a:hover { color: var(--tf-green-d); }
.skin-txform .tf-crumb span[aria-hidden] { color: var(--tf-line); }
.skin-txform .tf-entry-head { margin: 16px 0 34px; background: var(--tf-paper); border: 1px solid var(--tf-green); }
.skin-txform .tf-entry-band { display: flex; justify-content: space-between; align-items: center; gap: 12px; padding: 9px 18px; background: var(--tf-green-d); color: #fff; font: 600 .86rem/1 var(--tf-head); }
.skin-txform .tf-entry-band-en { font: 600 .72rem/1 var(--tf-mono); letter-spacing: .14em; opacity: .8; }
.skin-txform .tf-entry-fields { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); margin: 0; border-bottom: 1px solid var(--tf-line); }
.skin-txform .tf-entry-fields > div { display: flex; align-items: stretch; border-left: 1px solid var(--tf-line); min-width: 0; }
.skin-txform .tf-entry-fields > div:first-child { border-left: 0; }
.skin-txform .tf-entry-fields dt { display: grid; place-items: center; padding: 0 14px; background: var(--tf-green-l); border-right: 1px solid var(--tf-line-l); color: var(--tf-green-d); font: 600 .8rem/1 var(--tf-head); white-space: nowrap; }
.skin-txform .tf-entry-fields dd { margin: 0; padding: 12px 14px; min-width: 0; font: 500 .95rem/1.3 var(--tf-head); color: var(--tf-ink); overflow: hidden; text-overflow: ellipsis; white-space: nowrap; }
.skin-txform .tf-entry-title { margin: 0; padding: 28px 30px 32px; font-size: clamp(1.7rem, 3.2vw, 2.45rem); line-height: 1.35; word-break: keep-all; overflow-wrap: anywhere; }

.skin-txform .tf-entry-layout { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 40px; align-items: start; }
.skin-txform .tf-entry { min-width: 0; background: var(--tf-paper); border: 1px solid var(--tf-line); padding: 36px 44px 40px; }
.skin-txform .tf-entry-attach { margin: 0 0 30px; }
.skin-txform .tf-body { color: var(--tf-text); font-size: 1.07rem; line-height: 1.9; word-break: keep-all; overflow-wrap: anywhere; max-width: 720px; }
.skin-txform .tf-body > :first-child { margin-top: 0; }
.skin-txform .tf-body h2 { font-size: 1.4rem; line-height: 1.45; margin: 2.2em 0 .9em; padding: 10px 14px; background: var(--tf-green-l); border-left: 5px solid var(--tf-green); }
.skin-txform .tf-body h3 { font-size: 1.18rem; line-height: 1.5; margin: 1.8em 0 .6em; padding-bottom: 6px; border-bottom: 1px dashed var(--tf-line); }
.skin-txform .tf-body h4 { font-size: 1.05rem; margin: 1.5em 0 .5em; color: var(--tf-green-dd); }
.skin-txform .tf-body p { margin: 0 0 1.25em; }
.skin-txform .tf-body a { color: var(--tf-blue); border-bottom: 1px solid rgba(37, 70, 168, .35); }
.skin-txform .tf-body ul, .skin-txform .tf-body ol { padding-left: 1.4em; margin: 0 0 1.4em; }
.skin-txform .tf-body li { margin-bottom: .5em; }
.skin-txform .tf-body ul li::marker { color: var(--tf-green); }
.skin-txform .tf-body ol li::marker { color: var(--tf-green-d); font-weight: 700; }
.skin-txform .tf-body strong { color: var(--tf-ink); background: linear-gradient(transparent 70%, rgba(37, 70, 168, .16) 70%); }
.skin-txform .tf-body blockquote { margin: 1.5em 0; padding: 14px 18px; border: 1px dashed var(--tf-green); background: #F6FBF8; color: var(--tf-text); }
.skin-txform .tf-body img { max-width: 100%; height: auto; }
.skin-txform .tf-body table { display: block; max-width: 100%; overflow-x: auto; border-collapse: collapse; margin: 1.5em 0; font-size: .95rem; line-height: 1.6; }
.skin-txform .tf-body th, .skin-txform .tf-body td { border: 1px solid var(--tf-line); padding: 9px 12px; vertical-align: top; }
.skin-txform .tf-body th { background: var(--tf-green-l); color: var(--tf-green-dd); font-weight: 600; text-align: left; }
.skin-txform .tf-body hr { border: 0; border-top: 1px dashed var(--tf-line); margin: 2em 0; }

.skin-txform .tf-entry-note { margin: 36px 0 0; padding: 0 0 4px; border: 1px dashed var(--tf-green); background: #F6FBF8; }
.skin-txform .tf-entry-note-tag { display: inline-block; margin: -1px 0 6px -1px; padding: 7px 12px; background: var(--tf-green-d); color: #fff; font: 600 .82rem/1 var(--tf-head); }
.skin-txform .tf-entry-note p { margin: 4px 16px 8px; color: var(--tf-muted); font-size: .9rem; line-height: 1.65; word-break: keep-all; }

.skin-txform .tf-rail { position: sticky; top: 100px; display: grid; gap: 18px; }
.skin-txform .tf-rail-card { background: var(--tf-paper); border: 1px solid var(--tf-green); }
.skin-txform .tf-rail-bar { padding: 9px 14px; background: var(--tf-green-d); color: #fff; font: 600 .86rem/1 var(--tf-head); }
.skin-txform .tf-rail-bar-light { background: var(--tf-green-m); color: var(--tf-green-dd); }
.skin-txform .tf-rail-inner { padding: 18px 18px 20px; position: relative; }
.skin-txform .tf-rail-label { margin: 0 0 4px; color: var(--tf-green); font: 600 .78rem/1 var(--tf-head); }
.skin-txform .tf-rail-inner h2 { margin: 0 0 8px; font-size: 1.35rem; color: var(--tf-blue); font-family: var(--tf-pen); font-weight: 400; font-size: 2rem; line-height: 1.1; overflow-wrap: anywhere; }
.skin-txform .tf-rail-inner p:not(.tf-rail-label) { margin: 0 0 16px; color: var(--tf-muted); font-size: .9rem; line-height: 1.6; }
.skin-txform .tf-rail-inner .tf-btn { width: 100%; box-sizing: border-box; }
.skin-txform .tf-rail-list { list-style: none; margin: 0; padding: 4px 0; }
.skin-txform .tf-rail-list li + li { border-top: 1px dashed var(--tf-line-l); }
.skin-txform .tf-rail-list a { display: flex; padding: 10px 14px; }
.skin-txform .tf-rail-list a:hover { background: #F4FAF6; }
.skin-txform .tf-rail-list a:hover .tf-check-box { border-color: var(--tf-blue); }
.skin-txform .tf-rail-list .tf-check { color: var(--tf-text); font-weight: 500; }
.skin-txform .tf-related { padding-top: 64px; }

/* ── 분류 화면 ── */
.skin-txform .tf-cat-head { display: grid; grid-template-columns: auto minmax(0, 1fr) auto; align-items: stretch; margin: 16px 0 22px; background: var(--tf-paper); border: 1px solid var(--tf-green); }
.skin-txform .tf-cat-icon { display: grid; place-items: center; width: 108px; background: var(--tf-green-l); border-right: 1px solid var(--tf-line); color: var(--tf-green-d); }
.skin-txform .tf-cat-copy { padding: 24px 28px; min-width: 0; }
.skin-txform .tf-cat-label { margin: 0 0 6px; color: var(--tf-green); font: 600 .82rem/1 var(--tf-head); }
.skin-txform .tf-cat-title { margin: 0 0 10px; font-size: clamp(1.7rem, 3.2vw, 2.4rem); line-height: 1.25; word-break: keep-all; overflow-wrap: anywhere; }
.skin-txform .tf-cat-copy p:last-child { margin: 0; color: var(--tf-muted); line-height: 1.7; word-break: keep-all; }
.skin-txform .tf-cat-count { display: grid; grid-template-rows: auto 1fr; margin: 0; min-width: 130px; border-left: 1px solid var(--tf-line); }
.skin-txform .tf-cat-count dt { padding: 9px 14px; background: var(--tf-green-l); border-bottom: 1px solid var(--tf-line); color: var(--tf-green-d); font: 600 .8rem/1 var(--tf-head); text-align: center; }
.skin-txform .tf-cat-count dd { display: flex; align-items: center; justify-content: center; gap: 4px; margin: 0; padding: 10px 16px; color: var(--tf-muted); font-size: .9rem; }
.skin-txform .tf-cat-count strong { font: 400 3rem/1 var(--tf-pen); color: var(--tf-blue); }
.skin-txform .tf-chips { display: flex; flex-wrap: wrap; gap: 8px; margin: 0 0 30px; }
.skin-txform .tf-chip { display: inline-flex; padding: 9px 14px; background: var(--tf-paper); border: 1px solid var(--tf-line); }
.skin-txform .tf-chip .tf-check { color: var(--tf-text); font-weight: 500; }
.skin-txform .tf-chip:hover { border-color: var(--tf-green); }
.skin-txform .tf-chip.is-active { border-color: var(--tf-green-d); background: var(--tf-green-l); }
.skin-txform .tf-chip.is-active .tf-check { color: var(--tf-green-dd); font-weight: 700; }

/* ── 마무리 안내 · 바닥글 ── */
.skin-txform .tf-colophon {
    display: grid; grid-template-columns: 1.3fr 1fr 1.4fr; gap: 0; margin: 56px 0 0; background: var(--tf-paper); border: 1px solid var(--tf-green); border-bottom: 0;
}
.skin-txform .tf-colophon > * { padding: 28px 26px; min-width: 0; }
.skin-txform .tf-colophon > * + * { border-left: 1px solid var(--tf-line); }
.skin-txform .tf-colophon-brand > div { display: flex; flex-direction: column; gap: 4px; margin-bottom: 12px; }
.skin-txform .tf-colophon-mark { display: block; width: 44px; height: 44px; margin-bottom: 12px; background: url(/assets/skins/txform/mark.svg) center/contain no-repeat; }
.skin-txform .tf-colophon-brand strong { font: 700 1.2rem/1.3 var(--tf-head); color: var(--tf-green-dd); }
.skin-txform .tf-colophon-en { font: 600 .72rem/1 var(--tf-mono); color: var(--tf-green); letter-spacing: .14em; }
.skin-txform .tf-colophon-brand p { margin: 0; color: var(--tf-muted); font-size: .9rem; line-height: 1.7; word-break: keep-all; }
.skin-txform .tf-colophon-col h3 { margin: 0 0 12px; padding-bottom: 8px; border-bottom: 1px solid var(--tf-line); font-size: .95rem; color: var(--tf-green-dd); }
.skin-txform .tf-colophon-col ul { list-style: none; margin: 0; padding: 0; display: grid; grid-template-columns: 1fr 1fr; gap: 8px 12px; }
.skin-txform .tf-colophon-col ul a { font-size: .92rem; color: var(--tf-text); }
.skin-txform .tf-colophon-col ul a:hover { color: var(--tf-green-d); }
.skin-txform .tf-colophon-col p { margin: 0 0 8px; color: var(--tf-muted); font-size: .88rem; line-height: 1.65; word-break: keep-all; }
.skin-txform footer { background: var(--tf-green-dd); color: rgba(253, 254, 251, .72); margin-top: 0; padding: 20px 0; text-align: left; font-size: .82rem; }
.skin-txform footer .container { max-width: 1200px; padding: 0 24px; }
.skin-txform footer p { margin: 0; }

/* 쪽 번호 */
.skin-txform .pagination-container { margin: 56px 1rem 0 !important; }
.skin-txform .pagination { background: var(--tf-paper) !important; border: 1px solid var(--tf-green) !important; border-radius: 0 !important; box-shadow: none !important; }
.skin-txform .pagination .page-link { border-radius: 0 !important; color: var(--tf-text) !important; font-family: var(--tf-mono); }
.skin-txform .pagination .page-link.active { background: var(--tf-green-d) !important; color: #fff !important; }
.skin-txform .pagination .page-link:not(.active):hover { background: var(--tf-green-l) !important; }

/* ── 반응형 ── */
@media (max-width: 1100px) {
    .skin-txform .main-header nav { display: none !important; }
    .skin-txform .main-header .menu-toggle { display: block !important; }
    .skin-txform .tf-slips { grid-template-columns: repeat(2, minmax(0, 1fr)); }
    .skin-txform .tf-entry-layout { grid-template-columns: minmax(0, 1fr) 260px; gap: 28px; }
    .skin-txform .tf-entry { padding: 30px 30px 34px; }
}
@media (max-width: 900px) {
    .skin-txform .tf-hero { grid-template-columns: 1fr; gap: 28px; padding-top: 40px; }
    .skin-txform .tf-hero-visual { max-width: 560px; margin: 0 auto; width: 100%; }
    .skin-txform .tf-lead-link { grid-template-columns: 1fr; }
    .skin-txform .tf-lead-attach { border-right: 0; border-bottom: 1px solid var(--tf-line); }
    .skin-txform .tf-lead-attach .tf-attach-frame { min-height: 0; aspect-ratio: 16 / 9; height: auto; }
    .skin-txform .tf-entry-layout { grid-template-columns: 1fr; }
    .skin-txform .tf-rail { position: static; grid-template-columns: 1fr 1fr; align-items: start; }
    .skin-txform .tf-colophon { grid-template-columns: 1fr 1fr; }
    .skin-txform .tf-colophon-brand { grid-column: 1 / -1; border-bottom: 1px solid var(--tf-line); }
    .skin-txform .tf-colophon > .tf-colophon-col:nth-child(2) { border-left: 0; }
}
@media (max-width: 768px) {
    .skin-txform .main-header .containerHeader { min-height: 62px; padding: 0 16px; gap: 12px; }
    .skin-txform .main-header .brand-logo, .skin-txform .main-header .brand-logo a { font-size: 1.15rem !important; }
    .skin-txform .main-header .brand-logo a { gap: 9px; }
    .skin-txform .main-header .brand-logo a::before { width: 32px; height: 32px; flex-basis: 32px; }
    .skin-txform main.container { padding: 0 16px; }
    .skin-txform footer .container { padding: 0 16px; }
    .skin-txform .tf-fields-head { display: none !important; }
    .skin-txform .tf-field > a, .skin-txform .tf-field > div { grid-template-columns: 44px minmax(0, 1fr) 60px; grid-template-rows: auto auto; }
    .skin-txform .tf-field-no { grid-row: span 2; }
    .skin-txform .tf-field-name { padding: 12px 12px 4px; }
    .skin-txform .tf-field-count { grid-column: 3; grid-row: 1 / span 2; }
    .skin-txform .tf-field-desc { grid-column: 2; grid-row: 2; border-left: 1px solid var(--tf-line); padding: 2px 12px 14px; font-size: .88rem; }
    .skin-txform .tf-field-icon { width: 38px; height: 38px; flex-basis: 38px; }
    .skin-txform .tf-guide { padding: 26px 18px 22px; }
    .skin-txform .tf-guide-head { grid-template-columns: 1fr; }
    .skin-txform .tf-guide-tag { grid-row: auto; justify-self: start; }
    .skin-txform .tf-guide-list { grid-template-columns: 1fr; }
    .skin-txform .tf-guide-list li:nth-child(odd) { border-right: 0; }
    .skin-txform .tf-guide-list li:nth-child(even) { padding-left: 4px; }
    .skin-txform .tf-guide-list li { grid-template-columns: 30px 1fr; gap: 10px; }
    .skin-txform .tf-guide-no { font-size: 1.45rem; }
    .skin-txform .tf-ledger-head { display: none; }
    .skin-txform .tf-ledger-row a { grid-template-columns: 48px minmax(0, 1fr); grid-template-rows: auto auto auto; }
    .skin-txform .tf-ledger-no { grid-row: span 3; }
    .skin-txform .tf-ledger-date { padding: 12px 14px 0; }
    .skin-txform .tf-ledger-title { padding: 4px 14px 2px; }
    .skin-txform .tf-ledger-cat { padding: 0 14px 12px; }
    .skin-txform .tf-entry-fields { grid-template-columns: minmax(0,1.45fr) minmax(0,1fr); }
    .skin-txform .tf-entry-fields > div:first-child { grid-column: 1 / -1; border-bottom: 1px solid var(--tf-line-l); }
    .skin-txform .tf-entry-fields > div:nth-child(2) { border-left: 0; }
    .skin-txform .tf-entry-fields dd { padding: 12px 10px; font-size: .9rem; }
    .skin-txform .tf-entry-fields dt { padding: 0 10px; }
    .skin-txform .tf-entry-title { padding: 22px 18px 24px; }
    .skin-txform .tf-entry { padding: 22px 18px 26px; margin: 0 -4px; }
    .skin-txform .tf-body { font-size: 1.04rem; line-height: 1.85; }
    .skin-txform .tf-rail { grid-template-columns: 1fr; }
    .skin-txform .tf-cat-head { grid-template-columns: 1fr auto; }
    .skin-txform .tf-cat-icon { display: none; }
    .skin-txform .tf-cat-copy { padding: 20px 18px; }
    .skin-txform .tf-cat-count { min-width: 92px; }
    .skin-txform .tf-empty { grid-template-columns: 1fr; padding: 26px 20px; gap: 18px; }
    .skin-txform .tf-empty-art { max-width: 220px; }
}
@media (max-width: 640px) {
    .skin-txform .tf-section { padding-top: 54px; }
    .skin-txform .tf-hero-title { font-size: 2rem; }
    .skin-txform .tf-hero-title em { white-space: normal; }
    .skin-txform .tf-hero-lead { font-size: 1.02rem; }
    .skin-txform .tf-hero-cta .tf-btn { flex: 1 1 100%; }
    .skin-txform .tf-hero-trust { grid-template-columns: 1fr; }
    .skin-txform .tf-hero-trust strong { justify-content: start; place-items: center start; border-right: 0; border-bottom: 1px dashed var(--tf-green); padding: 8px 12px; }
    .skin-txform .tf-sec-bar { min-height: 50px; }
    .skin-txform .tf-sec-no { min-width: 48px; font-size: 1rem; }
    .skin-txform .tf-sec-title { padding: 10px 14px; font-size: 1.28rem; }
    .skin-txform .tf-sec-code { display: none; }
    .skin-txform .tf-slips { grid-template-columns: 1fr; gap: 22px; }
    .skin-txform .tf-slip-link { display: grid; grid-template-columns: 112px minmax(0, 1fr); grid-template-areas: 'top top' 'att body' 'foot foot'; }
    .skin-txform .tf-slip-top { grid-area: top; }
    .skin-txform .tf-slip .tf-attach { grid-area: att; border-bottom: 0; padding: 12px 0 0 12px; }
    .skin-txform .tf-slip .tf-attach-frame { aspect-ratio: 1 / 1; }
    .skin-txform .tf-slip-body { grid-area: body; padding: 12px 14px 4px 12px; }
    .skin-txform .tf-slip-title { font-size: 1.02rem; margin-bottom: 6px; }
    .skin-txform .tf-slip-excerpt { -webkit-line-clamp: 2; font-size: .86rem; line-height: 1.6; }
    .skin-txform .tf-slip-foot { grid-area: foot; }
    .skin-txform .tf-lead-fields { grid-template-columns: 1fr 1fr; }
    .skin-txform .tf-lead-fields > div:last-child { grid-column: 1 / -1; border-left: 0; border-top: 1px solid var(--tf-line-l); }
    .skin-txform .tf-lead-title { margin: 20px 18px 10px; }
    .skin-txform .tf-lead-excerpt { margin: 0 18px 18px; font-size: .96rem; }
    .skin-txform .tf-lead-foot { padding: 12px 18px 16px; }
    .skin-txform .tf-seal { width: 58px; height: 58px; flex-basis: 58px; }
    .skin-txform .tf-lead-attach { padding: 10px; }
    .skin-txform .tf-lead-attach .tf-attach-label { top: 18px; left: 18px; }
    .skin-txform .tf-colophon { grid-template-columns: 1fr; }
    .skin-txform .tf-colophon > * + * { border-left: 0; border-top: 1px solid var(--tf-line); }
    .skin-txform .tf-colophon-brand { border-bottom: 0; }
    .skin-txform .tf-colophon > * { padding: 22px 18px; }
    .skin-txform .tf-hero-caption { font-size: .8rem; }
}

/* 한글 단어 단위 줄바꿈 */
.skin-txform :is(p, li, h1, h2, h3, h4, span, a, td, th) { word-break: keep-all; overflow-wrap: anywhere; }