/* 삼영회계법인 2026 visual refresh — reversible presentation layer.
   No business logic, authentication, forms or data queries are changed. */
:root{--sy-ink:#182b40;--sy-muted:#64748b;--sy-blue:#205780;--sy-deep:#143b59;--sy-accent:#b4905f;--sy-line:#e1e8ef;--sy-soft:#f4f7fb;--sy-card:#fff}
html{scroll-behavior:smooth}body{background:#f5f7fa!important;color:var(--sy-ink);font-family:'Malgun Gothic','Apple SD Gothic Neo',sans-serif!important;font-size:13px!important;line-height:1.65;overflow-x:hidden}a{transition:color .18s ease,background-color .18s ease,box-shadow .18s ease}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible{outline:3px solid #e0ad58!important;outline-offset:2px}a:hover{color:#1b638f}
#wrapper{width:100%;min-height:100vh;background:linear-gradient(180deg,#fff 0,#f6f8fb 390px)}
#header{background:#fff!important;border-bottom:1px solid var(--sy-line);box-shadow:0 8px 28px rgba(24,49,76,.06)}
#header_wrapper{background:#fff!important}#header_wrapper .header_wrapper_class{min-height:108px}#header .top_logo{top:29px!important;left:5px;float:none}#header .top_logo img{max-width:320px;height:auto}#head_user_wrap{font-family:'Malgun Gothic',sans-serif!important}#head_user_wrap .mem_menu a{color:var(--sy-blue)}
.gnboverarea{background:#173e5c!important;position:relative!important;z-index:9999!important}#gnb_main{width:980px;max-width:980px;height:57px!important;margin:0 auto!important;padding:0!important}#gnb_main ul.gnbmm{display:flex;align-items:stretch;height:57px;padding:0!important}#gnb_main ul.gnbmm>li{float:none!important;width:auto!important;flex:1;text-align:center;position:static}#gnb_main ul.gnbmm>li>h2{height:57px}#gnb_main ul.gnbmm>li>h2>a{display:flex!important;align-items:center;justify-content:center;height:57px;margin:0!important;border-right:1px solid rgba(255,255,255,.11)}#gnb_main ul.gnbmm>li>h2>a:hover{background:#255678}#gnb_main ul.gnbmm>li>h2>a img{max-height:30px;width:auto;filter:none;opacity:1}#gnb_main .gnbsingle div.gmbox{top:58px!important;background:#fff!important;border:1px solid var(--sy-line);border-radius:0 0 14px 14px;box-shadow:0 16px 35px rgba(9,35,59,.15);padding:16px;box-sizing:border-box}#gnb_main .gnbsingle .gnbSubUL2 li a{display:block;padding:5px 12px!important;font-family:'Malgun Gothic',sans-serif!important;font-size:13px!important;color:#344d65!important}#gnb_main .gnbsingle .gnbSubUL2 li a:hover{background:var(--sy-soft);color:#205780!important}#gnb_main .gnbsingle .gnb_2depth>li{border-right:0!important}
#main_top,#main_board,#main_bottom,#contents{max-width:980px}#main_top{padding-top:26px!important}#mtop_wrap{background:transparent!important}#s_popupzone{border-radius:15px;overflow:hidden;box-shadow:0 15px 34px rgba(25,56,81,.12)}.popupZonA{border-radius:15px;overflow:hidden}#main_board{padding-top:12px}#m_content_notice,#m_content_mayor{padding-top:16px!important}
#board_list{border:1px solid var(--sy-line)!important;border-radius:14px!important;box-shadow:0 10px 30px rgba(23,50,80,.06);overflow:hidden;background:#fff!important}#board_list .article_wrap{background:#fff}#board_list .article li{border-bottom:1px solid #eef1f5;padding-top:3px;padding-bottom:3px}#board_list .article li:last-child{border-bottom:0}#board_list .article a{font-family:'Malgun Gothic',sans-serif;color:#34465b}#m_content_mayor img{max-width:100%;height:auto;border-radius:13px;box-shadow:0 10px 26px rgba(23,50,80,.08)}#mbottom_wrap{background:transparent!important}#main_bottom{background:#fff;border:1px solid var(--sy-line);border-radius:14px;box-shadow:0 8px 28px rgba(23,50,80,.05);box-sizing:border-box;padding:25px 18px!important}
#main_footer{background:#17334c!important;color:#e4ebf2}#main_footer a{color:#e4ebf2}#mb_contents{background:#fff;box-sizing:border-box;border:1px solid var(--sy-line);border-radius:12px;padding:14px;box-shadow:0 8px 24px rgba(23,50,80,.05)}
/* Content pages keep their original 980px grid, tables and functional widgets. */
#main_top table td{vertical-align:top}#main_top table table td{vertical-align:inherit}.BOD table tr:hover{background:#f2f7fc!important}.BOD a{text-decoration:none}.BOD a:hover{text-decoration:underline}input[type=text],input[type=password],input[type=email],input[type=search],select,textarea{border:1px solid #cbd6e1;border-radius:5px;padding:5px 7px;box-sizing:border-box;max-width:100%;font-family:inherit!important}input[type=submit],input[type=button],button{cursor:pointer}

/* Narrow layouts are defined once in samyoung_subpages_responsive.css. */