/* =========================================================
   뉴스레터 웹페이지 공용 스타일 — 세무사 박풍우 사무소
   본 사이트(styles.css) 브랜드 색상과 동일 계열
   ========================================================= */
:root {
  --bg: #ffffff;
  --bg-soft: #f6f4ef;
  --heading: #11243a;
  --fg: #26313d;
  --fg-soft: #4a5765;
  --muted: #7a8794;
  --border: #e7e2d7;
  --navy: #11243a;
  --navy-3: #16304d;
  --accent: #9c7c4d;
  --accent-strong: #7e6239;
  --accent-soft: #f1ebdf;
  --radius: 12px;
  --radius-lg: 18px;
  --max: 760px;
  --font-sans: "Pretendard", "Inter", "Noto Sans KR", -apple-system, BlinkMacSystemFont, sans-serif;
  --font-serif: "Noto Serif KR", Georgia, serif;
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
  margin: 0;
  font-family: var(--font-sans);
  color: var(--fg);
  background: var(--bg-soft);
  line-height: 1.75;
  -webkit-font-smoothing: antialiased;
  word-break: keep-all;
}
a { color: inherit; }

/* ---------- 상단 바 ---------- */
.nl-topbar {
  background: var(--navy);
  color: #fff;
}
.nl-topbar-inner {
  max-width: var(--max);
  margin: 0 auto;
  padding: 14px 22px;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
}
.nl-topbar-inner a { text-decoration: none; }
.nl-brand {
  font-weight: 800;
  font-size: 1rem;
  letter-spacing: -0.01em;
  color: #fff;
  display: inline-flex;
  align-items: center;
  min-width: 0;
}
.nl-brand img { display: block; height: 34px; width: auto; max-width: 100%; }
.nl-brand small {
  display: block;
  font-weight: 500;
  font-size: 0.72rem;
  color: #b9c4d2;
  letter-spacing: 0.04em;
}
.nl-topnav { display: flex; gap: 18px; font-size: 0.86rem; }
.nl-topnav a { color: #cdd6e1; transition: color 0.15s; }
.nl-topnav a:hover { color: #fff; }

/* ---------- 레이아웃 ---------- */
.nl-wrap { max-width: var(--max); margin: 0 auto; padding: 0 22px; }
.nl-page { padding-top: 38px; padding-bottom: 80px; }

/* ---------- 발행 헤더 ---------- */
.nl-masthead {
  background:
    radial-gradient(120% 120% at 100% 0%, rgba(156,124,77,0.18), transparent 55%),
    var(--navy);
  color: #fff;
  border-radius: var(--radius-lg);
  padding: 40px 36px;
  margin-bottom: 36px;
}
.nl-eyebrow {
  font-size: 0.8rem;
  letter-spacing: 0.18em;
  color: #d8c29c;
  font-weight: 700;
  margin: 0 0 12px;
  text-transform: uppercase;
}
.nl-masthead h1 {
  font-family: var(--font-serif);
  font-size: 1.85rem;
  line-height: 1.35;
  margin: 0 0 14px;
  font-weight: 800;
}
.nl-masthead p { margin: 0; color: #c7d0db; font-size: 0.98rem; }
.nl-issue-tag {
  display: inline-block;
  background: rgba(255,255,255,0.12);
  border: 1px solid rgba(255,255,255,0.2);
  padding: 5px 14px;
  border-radius: 999px;
  font-size: 0.8rem;
  margin-top: 18px;
  color: #eef2f7;
}

/* ---------- 목차 ---------- */
.nl-toc {
  background: #fff;
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 22px 26px;
  margin-bottom: 40px;
}
.nl-toc h2 {
  font-size: 0.82rem;
  letter-spacing: 0.12em;
  color: var(--accent-strong);
  margin: 0 0 14px;
  text-transform: uppercase;
}
.nl-toc ol { margin: 0; padding-left: 0; list-style: none; counter-reset: toc; }
.nl-toc li { counter-increment: toc; border-top: 1px dashed var(--border); }
.nl-toc li:first-child { border-top: 0; }
.nl-toc a {
  display: flex;
  gap: 14px;
  padding: 12px 4px;
  text-decoration: none;
  align-items: baseline;
  transition: color 0.15s;
}
.nl-toc a:hover { color: var(--accent-strong); }
.nl-toc a::before {
  content: counter(toc, decimal-leading-zero);
  font-family: var(--font-serif);
  font-weight: 800;
  color: var(--accent);
  font-size: 0.95rem;
  flex: none;
}
.nl-toc .toc-title { font-weight: 600; color: var(--heading); }
.nl-toc .toc-tag {
  font-size: 0.72rem;
  color: #fff;
  background: var(--accent);
  border-radius: 5px;
  padding: 1px 8px;
  margin-left: auto;
  flex: none;
  align-self: center;
}

/* ---------- 세무일지(이달의 일정) ---------- */
.nl-cal {
  background: #fff;
  border: 1px solid var(--border);
  border-radius: var(--radius-lg);
  padding: 28px 30px 24px;
  margin-bottom: 40px;
}
.nl-cal-head { margin-bottom: 18px; }
.nl-cal-head h2 {
  font-family: var(--font-serif);
  font-size: 1.5rem;
  color: var(--heading);
  margin: 0 0 8px;
  font-weight: 800;
}
.nl-cal-head p { margin: 0; color: var(--fg-soft); font-size: 0.92rem; }
.nl-cal-grid { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }
.nl-cal-day {
  background: var(--bg-soft);
  border-radius: var(--radius);
  padding: 18px 20px;
}
.nl-cal-date {
  display: flex;
  align-items: baseline;
  gap: 3px;
  border-bottom: 1px solid var(--border);
  padding-bottom: 10px;
  margin-bottom: 12px;
}
.nl-cal-date .d {
  font-family: var(--font-serif);
  font-size: 2rem;
  font-weight: 800;
  color: var(--accent-strong);
  line-height: 1;
}
.nl-cal-date .dd { font-size: 0.92rem; font-weight: 700; color: var(--accent-strong); }
.nl-cal-list { margin: 0; padding-left: 0; list-style: none; }
.nl-cal-list li {
  position: relative;
  padding-left: 15px;
  margin: 9px 0;
  font-size: 0.9rem;
  color: var(--fg);
  line-height: 1.5;
}
.nl-cal-list li::before {
  content: "";
  position: absolute;
  left: 0;
  top: 0.55em;
  width: 5px;
  height: 5px;
  border-radius: 50%;
  background: var(--accent);
}
.nl-cal-note { margin: 16px 0 0; font-size: 0.82rem; color: var(--muted); line-height: 1.5; }

/* ---------- 기사 ---------- */
.nl-article { margin: 0 0 56px; scroll-margin-top: 20px; }
.nl-article-head {
  border-radius: var(--radius-lg);
  padding: 30px 30px 26px;
  color: #fff;
  position: relative;
  overflow: hidden;
}
.nl-article-head .kicker {
  font-size: 0.78rem;
  letter-spacing: 0.04em;
  font-weight: 600;
  opacity: 0.92;
  margin: 0 0 10px;
}
.nl-article-head h2 {
  font-family: var(--font-serif);
  font-size: 1.5rem;
  line-height: 1.4;
  margin: 0;
  font-weight: 800;
}
.nl-article-head .sub {
  margin: 12px 0 0;
  font-size: 0.92rem;
  opacity: 0.95;
  font-weight: 500;
}
.nl-article-head .emoji {
  position: absolute;
  right: 22px;
  bottom: -8px;
  font-size: 5rem;
  opacity: 0.22;
  line-height: 1;
}
/* 주제별 헤더 색 */
.head-rose   { background: linear-gradient(135deg, #b5305b, #7c1d3d); }
.head-green  { background: linear-gradient(135deg, #2f7d52, #16563a); }
.head-blue   { background: linear-gradient(135deg, #1f5fa6, #103a6a); }
.head-amber  { background: linear-gradient(135deg, #c0772a, #8a4f17); }
.head-navy   { background: linear-gradient(135deg, #1f4368, #11243a); }
.head-slate  { background: linear-gradient(135deg, #3c4654, #20262f); }

.nl-body {
  background: #fff;
  border: 1px solid var(--border);
  border-top: 0;
  border-radius: 0 0 var(--radius-lg) var(--radius-lg);
  padding: 28px 30px 32px;
}
.nl-body > p { margin: 0 0 16px; }
.nl-body h3 {
  font-size: 1.08rem;
  color: var(--heading);
  margin: 28px 0 12px;
  padding-left: 12px;
  border-left: 4px solid var(--accent);
  font-weight: 700;
}
.nl-lead {
  background: var(--bg-soft);
  border-radius: var(--radius);
  padding: 18px 20px;
  font-weight: 500;
  color: var(--heading);
  margin: 0 0 22px !important;
}
.nl-dropcap::first-letter {
  font-family: var(--font-serif);
  font-size: 3.1rem;
  font-weight: 800;
  float: left;
  line-height: 0.86;
  padding: 6px 12px 0 0;
  color: var(--accent-strong);
}
.nl-note {
  border-left: 4px solid var(--accent);
  background: var(--accent-soft);
  padding: 14px 18px;
  border-radius: 0 var(--radius) var(--radius) 0;
  margin: 20px 0;
  font-size: 0.95rem;
}
.nl-highlight { color: var(--accent-strong); font-weight: 700; }
.nl-callout {
  border: 1px solid var(--border);
  border-radius: var(--radius);
  padding: 18px 20px;
  margin: 20px 0;
}
.nl-callout strong.lbl { color: var(--accent-strong); }
.nl-formula {
  background: var(--navy);
  color: #eef2f7;
  border-radius: var(--radius);
  padding: 16px 20px;
  font-weight: 600;
  text-align: center;
  margin: 18px 0;
  font-size: 0.98rem;
}

/* 표 */
.nl-table { width: 100%; border-collapse: collapse; margin: 18px 0; font-size: 0.88rem; }
.nl-table th, .nl-table td {
  border: 1px solid var(--border);
  padding: 9px 10px;
  text-align: center;
}
.nl-table thead th { background: var(--navy); color: #fff; font-weight: 600; }
.nl-table tbody th { background: var(--bg-soft); font-weight: 600; color: var(--heading); }
.nl-table .em { color: var(--accent-strong); font-weight: 700; }

/* 정의 박스(법조문 등) */
.nl-law {
  background: #fbf9f4;
  border: 1px dashed var(--accent);
  border-radius: var(--radius);
  padding: 18px 20px;
  margin: 22px 0;
  font-size: 0.9rem;
}
.nl-law h4 { margin: 0 0 10px; color: var(--accent-strong); font-size: 0.95rem; }
.nl-law ol { margin: 0; padding-left: 1.2em; }
.nl-law li { margin: 6px 0; }

.nl-case {
  background: var(--bg-soft);
  border-radius: var(--radius);
  padding: 18px 20px;
  margin: 20px 0;
}
.nl-case h4 { margin: 0 0 8px; color: var(--heading); font-size: 0.95rem; }
.nl-case ul { margin: 0; padding-left: 1.2em; }
.nl-case li { margin: 5px 0; font-size: 0.92rem; }

.nl-top-link {
  display: inline-block;
  margin-top: 18px;
  font-size: 0.82rem;
  color: var(--muted);
  text-decoration: none;
}
.nl-top-link:hover { color: var(--accent-strong); }

/* ---------- CTA / 상담 유도 ---------- */
.nl-cta {
  display: grid;
  grid-template-columns: minmax(0, 0.65fr) minmax(460px, 1.35fr);
  gap: 28px;
  align-items: center;
  background:
    linear-gradient(135deg, rgba(255,255,255,0.05), transparent 36%),
    var(--navy);
  color: #fff;
  border-radius: var(--radius-lg);
  padding: 28px 30px;
  text-align: left;
  margin: 36px 0 0;
}
.nl-cta-copy {
  min-width: 0;
}
.nl-cta-label {
  margin: 0 0 8px !important;
  color: #d8c29c !important;
  font-size: 0.72rem !important;
  font-weight: 800;
  letter-spacing: 0.16em;
}
.nl-cta h2 { margin: 0 0 8px; font-family: var(--font-serif); font-size: 1.36rem; line-height: 1.35; }
.nl-cta p { margin: 0; color: #c7d0db; font-size: 0.9rem; line-height: 1.65; }
.nl-mailing-box {
  min-width: 0;
  padding: 22px;
  border: 1px solid rgba(255,255,255,0.12);
  border-radius: 16px;
  background:
    linear-gradient(180deg, rgba(255,255,255,0.07), rgba(255,255,255,0.02));
  box-shadow: 0 18px 40px -24px rgba(0,0,0,0.55);
}
.nl-mailing-tabs {
  position: relative;
  width: 100%;
  margin: 0 0 18px;
  display: grid;
  grid-template-columns: repeat(2, 1fr);
  padding: 4px;
  border-radius: 12px;
  background: rgba(0,0,0,0.22);
}
.nl-mailing-thumb {
  position: absolute;
  top: 4px;
  left: 4px;
  width: calc(50% - 4px);
  height: calc(100% - 8px);
  border-radius: 9px;
  background: #fff;
  box-shadow: 0 6px 16px -8px rgba(0,0,0,0.6);
  transition: transform 0.28s cubic-bezier(0.4, 0.1, 0.2, 1);
}
.nl-mailing-tabs[data-active="unsubscribe"] .nl-mailing-thumb {
  transform: translateX(100%);
}
.nl-mailing-tab {
  position: relative;
  z-index: 1;
  min-height: 40px;
  border: 0;
  background: transparent;
  color: #b6c2d1;
  font: inherit;
  font-size: 0.86rem;
  font-weight: 700;
  letter-spacing: 0.02em;
  cursor: pointer;
  transition: color 0.2s ease;
}
.nl-mailing-tab:hover { color: #fff; }
.nl-mailing-tab.is-active { color: var(--navy); }
.nl-mailing-panel[hidden] { display: none; }
.nl-btn {
  display: inline-block;
  background: var(--accent);
  color: #fff;
  text-decoration: none;
  font-weight: 700;
  padding: 13px 28px;
  border-radius: 999px;
  transition: transform 0.15s, background 0.15s;
}
.nl-btn:hover { transform: translateY(-2px); background: var(--accent-strong); }
.nl-btn-ghost {
  display: inline-block;
  border: 1px solid rgba(255,255,255,0.3);
  color: #fff;
  text-decoration: none;
  padding: 13px 24px;
  border-radius: 999px;
  margin-left: 8px;
}

/* ---------- 구독 폼 ---------- */
.nl-subscribe { max-width: none; margin: 0; }
.nl-field-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
}
.nl-field-grid--single { grid-template-columns: 1fr; }
.nl-field {
  display: flex;
  flex-direction: column;
  gap: 6px;
  min-width: 0;
}
.nl-field-label {
  font-size: 0.74rem;
  font-weight: 700;
  letter-spacing: 0.02em;
  color: #aab7c7;
  display: flex;
  align-items: center;
  gap: 6px;
}
.nl-field-label em {
  font-style: normal;
  font-size: 0.66rem;
  font-weight: 700;
  padding: 1px 7px;
  border-radius: 999px;
  background: rgba(156, 124, 77, 0.22);
  color: #e7cfa3;
}
.nl-field:has(input:required) .nl-field-label em {
  background: rgba(156, 124, 77, 0.3);
}
.nl-sub-input {
  width: 100%;
  min-width: 0;
  padding: 12px 14px;
  border: 1px solid rgba(255, 255, 255, 0.18);
  border-radius: 11px;
  background: rgba(0, 0, 0, 0.18);
  color: #fff;
  font-size: 0.9rem;
  font-family: inherit;
  transition: border-color 0.18s ease, background 0.18s ease, box-shadow 0.18s ease;
}
.nl-sub-input::placeholder { color: #8595a8; }
.nl-sub-input:focus {
  outline: none;
  border-color: var(--accent);
  background: rgba(0, 0, 0, 0.28);
  box-shadow: 0 0 0 3px rgba(156, 124, 77, 0.22);
}
.nl-sub-btn {
  display: block;
  width: 100%;
  margin-top: 14px;
  border: 0;
  cursor: pointer;
  font-family: inherit;
  font-size: 0.92rem;
  font-weight: 700;
  letter-spacing: 0.01em;
  color: #fff;
  background: var(--accent);
  padding: 13px 20px;
  border-radius: 11px;
  transition: transform 0.15s ease, background 0.15s ease, box-shadow 0.15s ease;
  box-shadow: 0 12px 26px -14px rgba(156, 124, 77, 0.9);
}
.nl-sub-btn:hover {
  background: var(--accent-strong);
  transform: translateY(-1px);
  box-shadow: 0 16px 30px -14px rgba(156, 124, 77, 0.95);
}
.nl-sub-btn:active { transform: translateY(0); }
.nl-sub-btn:disabled { opacity: 0.7; cursor: default; transform: none; }
.nl-sub-btn--ghost {
  background: transparent;
  border: 1px solid rgba(255, 255, 255, 0.28);
  box-shadow: none;
}
.nl-sub-btn--ghost:hover {
  background: rgba(255, 255, 255, 0.08);
  border-color: rgba(255, 255, 255, 0.45);
  box-shadow: none;
}
.nl-sub-consent {
  display: flex;
  align-items: flex-start;
  gap: 9px;
  margin-top: 14px;
  font-size: 0.78rem;
  color: #aab7c7;
  text-align: left;
  line-height: 1.55;
  cursor: pointer;
}
.nl-sub-consent input { margin-top: 2px; flex: none; width: 15px; height: 15px; accent-color: var(--accent); }
.nl-sub-help { margin: 12px 0 0 !important; font-size: 0.78rem !important; color: #aab7c7 !important; line-height: 1.55; }
.nl-sub-msg { margin: 14px 0 0; font-size: 0.9rem; font-weight: 600; color: #a0eac9; }
.nl-sub-msg.is-error { color: #ffb0a8; }
@media (max-width: 520px) {
  .nl-field-grid { grid-template-columns: 1fr; }
}

/* ---------- 아카이브(목록) ---------- */
.nl-archive-head { margin-bottom: 32px; }
.nl-archive-head h1 {
  font-family: var(--font-serif);
  font-size: 2rem;
  color: var(--heading);
  margin: 0 0 10px;
}
.nl-archive-head p { margin: 0; color: var(--fg-soft); }

.nl-list { display: grid; gap: 18px; }
.nl-list-item {
  display: flex;
  gap: 22px;
  background: #fff;
  border: 1px solid var(--border);
  border-radius: var(--radius-lg);
  padding: 24px 26px;
  text-decoration: none;
  color: inherit;
  transition: transform 0.15s, box-shadow 0.15s, border-color 0.15s;
  align-items: center;
}
.nl-list-item:hover {
  transform: translateY(-3px);
  box-shadow: 0 18px 40px rgba(17,36,58,0.12);
  border-color: var(--accent);
}
.nl-list-date {
  flex: none;
  width: 96px;
  text-align: center;
  border-right: 1px solid var(--border);
  padding-right: 18px;
}
.nl-list-date .y { display: block; font-size: 0.8rem; color: var(--muted); }
.nl-list-date .m {
  display: block;
  font-family: var(--font-serif);
  font-size: 2rem;
  font-weight: 800;
  color: var(--accent-strong);
  line-height: 1.1;
}
.nl-list-main h3 { margin: 0 0 8px; font-size: 1.15rem; color: var(--heading); }
.nl-list-main p { margin: 0 0 10px; color: var(--fg-soft); font-size: 0.92rem; }
.nl-list-tags { display: flex; flex-wrap: wrap; gap: 6px; }
.nl-list-tags span {
  font-size: 0.72rem;
  background: var(--accent-soft);
  color: var(--accent-strong);
  border-radius: 5px;
  padding: 2px 9px;
  font-weight: 600;
}
.nl-list-arrow { flex: none; color: var(--accent); font-size: 1.3rem; }

.nl-empty {
  text-align: center;
  color: var(--muted);
  padding: 40px;
  border: 1px dashed var(--border);
  border-radius: var(--radius-lg);
  background: #fff;
}

/* ---------- 푸터 ---------- */
.nl-footer {
  background: var(--navy);
  color: #b9c4d2;
  margin-top: 70px;
  padding: 32px 0;
  font-size: 0.85rem;
}
.nl-footer-inner {
  max-width: var(--max);
  margin: 0 auto;
  padding: 0 22px;
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  justify-content: space-between;
  align-items: center;
}
.nl-footer strong { color: #fff; }
.nl-footer a { color: #cdd6e1; text-decoration: none; }
.nl-footer a:hover { color: #fff; }
.nl-footer-legal {
  max-width: var(--max);
  margin: 18px auto 0;
  padding: 16px 22px 0;
  border-top: 1px solid rgba(255, 255, 255, 0.1);
  font-size: 0.74rem;
  line-height: 1.65;
  color: #8595a6;
}
.nl-footer-legal p { margin: 0; }
.nl-footer-legal p + p { margin-top: 5px; }
.nl-footer-legal .nl-copyright { color: #a3aebd; }

/* ---------- 반응형 ---------- */
@media (max-width: 640px) {
  .nl-cta {
    grid-template-columns: 1fr;
    gap: 18px;
    padding: 24px 20px;
  }
  .nl-cta-copy {
    text-align: center;
  }
  .nl-cta h2 {
    font-size: 1.24rem;
  }
  .nl-mailing-box {
    padding: 14px;
  }
  .nl-subscribe-row {
    flex-wrap: wrap;
  }
  .nl-topbar-inner {
    padding: 12px 16px;
    gap: 10px;
  }
  .nl-brand {
    flex: 1 1 auto;
  }
  .nl-brand img {
    height: 28px;
  }
  .nl-topnav {
    flex: 0 0 auto;
    display: flex;
    gap: 10px;
    font-size: 0.74rem;
    font-weight: 700;
    white-space: nowrap;
  }
  .nl-topnav a {
    color: #eef2f7;
  }
  .nl-masthead { padding: 30px 22px; }
  .nl-masthead h1 { font-size: 1.45rem; }
  .nl-cal { padding: 22px 20px 20px; }
  .nl-cal-grid { grid-template-columns: 1fr; gap: 14px; }
  .nl-article-head, .nl-body { padding-left: 20px; padding-right: 20px; }
  .nl-article-head h2 { font-size: 1.25rem; }
  .nl-list-item { flex-direction: column; align-items: flex-start; gap: 14px; }
  .nl-list-date { width: auto; border-right: 0; border-bottom: 1px solid var(--border); padding: 0 0 10px; display: flex; gap: 8px; align-items: baseline; }
  .nl-list-arrow { display: none; }
}

@media (max-width: 380px) {
  .nl-brand img {
    height: 24px;
  }
  .nl-topnav {
    gap: 8px;
    font-size: 0.7rem;
  }
}