/* ÄÁÅÙÃ÷ ÆäÀÌÁö À¥Ç¥ÁØ ÄÚµù °ü·Ã ½ºÅ¸ÀÏ Ãß°¡ 101115 ÀåÁöÇâ */

/* °øÅë (³ªÁß¿¡ »èÁ¦) 
* {margin:0; padding:0;}
body {font-size:12px;}
ul, ol, dl { margin:0; padding:0;}
th, td, p {font-size:12px; line-height:18px;}*/

/* ·¹À̾ƿô */
#contentarea {width:100%; margin:0 auto;} /* »çÀÌÁî */
#contentarea div, #contentarea th, #contentarea td, #contentarea li, #contentarea p {font-family:'Malgun Gothic'}

/* ÀÏ¹Ý */
.contents {margin:10px 10px 5px 10px; text-align:justify; line-height:1.7em; font-size:14px;}
.contents02, .CONTENTS02 {margin:10px 10px 5px 25px; text-align:justify; line-height:1.7em; font-size:14px; letter-spacing:-0.05em;}
.contents03 {margin:10px 10px 5px 35px; text-align:justify; line-height:1.7em; font-size:14px; letter-spacing:-0.05em;}
.contents04 {
	margin: 10px 10px 25px 10px; 
	font-size: 13px; letter-spacing: -0.05em; line-height: 1.7em; text-align: justify;
	}
.contents04-sub {
	margin: -12px 0px 12px 25px; 
	font-size: 13px; letter-spacing: -0.05em; line-height: 1.6em; text-align: justify;
	}
.contents04-sub2 {
	margin: -4px 0px 20px 25px; 
	font-size: 13px; letter-spacing: -0.05em; line-height: 1.6em; text-align: justify;
	}
.h20 {height:15px} /* ¿©¹é */ 

/* ¸µÅ© Ãß°¡ 2014-04-30 */
a.clsHyper:link		{color:blue; font-weight:normal;}
a.clsHyper:visited	{color:blue; text-decoration:underline; font-weight:normal;}
a.clsHyper:active	{color:#238e68; text-decoration:underline; font-weight:normal;}
a.clsHyper:hover	{color:#ff0000; text-decoration:underline; font-weight:normal;}

/* ȸ»ö ¾ÆÀÌÄÜ */
.icon_gray {list-style:none; margin:0 10px 0 20px;}
.icon_gray li {font-size: 13px; color:#444; padding:5px 0px 5px 12px; background:url(/images/contents/law_icon_01.gif) 3px 12px no-repeat; text-align:justify;}
.icon_gray_b {color:#444; font-size: 13px; font-weight:bold; padding:0 0px 5px 12px; margin:0 10px 10px 10px; background:url(/images/contents/law_icon_01.gif) 0 9px no-repeat; text-align:justify;} /* ÁøÇÏ°Ô */
.icon_gray_b2 {
	margin: 0 10px 12px 10px; padding: 0 0px 5px 15px;
	font-size: 13px; color:#444; line-height: 1.4em; font-weight: bold;  text-align:justify;
	background: url('/images/contents/law_icon_01.gif') no-repeat 4px 7px;
	}
.icon_hipen {list-style:none; margin:5px 10px 0 20px;} /* ÇÏÀÌÇ ¾ÆÀÌÄÜ */
.icon_hipen li {font-size: 13px; padding:0 0 3px 8px; background:url(/images/contents/law_icon_03.gif) 0px 8px no-repeat; text-align:justify; line-height:18px;}
.icon_dot {list-style:none; margin:5px 10px 0 30px;} /* Á¡ ¾ÆÀÌÄÜ */
.icon_dot li {font-size: 13px; padding:0 0 3px 8px; background:url(/images/contents/law_icon_04.gif) 0px 8px no-repeat; text-align:justify; line-height:18px;}


/********************************************************************************************************************************
* °øÅë(comm)
********************************************************************************************************************************/

/* ¸ñÂ÷ */
.comm #list_title .top {height:42px; background:url(/images/contents/comm_list_title.gif) left top no-repeat; overflow: hidden;} /* Á¦¸ñ */
.comm #list_title .top_inner {padding:0 0 0 29px; line-height:35px; font-size:14px; font-weight:bold; color:#365c98;}
.comm #list_title .body {background: url(/images/contents/comm_list_titlebg_n.gif) left top repeat-y;} /* ³»¿ë(¹è°æ) */
.comm #list_title .list_text {list-style:none; margin:0; padding:0 20px 0 20px;}
.comm #list_title .list_text li {font-weight:bold; font-size:14px; padding:7px 0; background: url(/images/contents/comm_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë(ÁøÇÏ°Ô) */
.comm #list_title .list_text2 {list-style:none; margin:0; padding:0 20px 0 20px;} 
.comm #list_title .list_text2 li {font-weight:normal; font-size: 13px; padding:4px 20px 4px 20px; background: url(/images/contents/comm_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë */
.comm #list_title .bottom {height:14px; background:url(/images/contents/comm_list_titlebottom.gif) left bottom repeat-y;} /* ³»¿ë(¹è°æ) */

/* ŸÀÌƲ */
.comm .title_b {height:28px; line-height:normal; font-size: 14px; font-weight:bold; padding: 7px 10px 0 30px; margin:20px 0 10px 0; background:url(/images/contents/comm_tit_bg.gif) left top no-repeat;} /* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.comm .title_s {color:#077e92; font-size: 14px; font-weight:bold; line-height: normal; padding:0 0 0 16px; margin:20px 10px 10px 10px; background:url(/images/contents/comm_stit_01.gif) 0 5px no-repeat;} /* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */

/* ¾ÆÀÌÄÜ */
.comm .icon_square {list-style:none;} /* ³×¸ð ¾ÆÀÌÄÜ */
.comm .icon_square li {color:#365c98; font-size: 13px; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/comm_ic_1.gif) 0 8px no-repeat; text-align:justify}
.comm .icon_circle {list-style:none;} /* µ¿±×¶ó¹Ì ¾ÆÀÌÄÜ */
.comm .icon_circle li {color:#365c98; font-size: 13px; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/comm_ic_2.gif) 0 7px no-repeat; text-align:justify;}

/* Å×À̺í */
.comm div.table01 {margin:0 10px;}
.comm .table01 table {border-collapse:collapse; margin:3px 0;}
.comm .table01 th {font-weight:normal; font-size: 13px; border:1px solid #afbdd5; background:#e9eff9; padding:5px 5px 6px 5px; line-height:16px; vertical-align:middle; text-align:center;}
.comm .table01 th.bold {font-weight:bold;} /* ÁøÇÏ°Ô */
.comm .table01 td {font-size: 13px; border:1px solid #afbdd5; background:#fff; padding:9px 8px 10px 9px; line-height:16px; vertical-align:top;}
.comm .table01 td.bg {background:#e9eff9;}

/* ¹Ú½º(¹è°æ»ö) */
.comm div.bg {margin:0 10px;}
.comm div.bg_inner {font-size: 13px; border:1px solid #c2cee1; background:#e9edf4; margin:0 auto; padding:9px 15px 10px 15px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.comm div.bg2 {margin:0 10px;}
.comm div.bg2_inner {font-size: 13px; border:2px solid #afbdd5; padding:9px 15px 10px 15px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.comm div.bg3 {margin:0 10px; border:1px solid #afbdd5;}
.comm div.bg3 .bg3_inner {font-size: 13px; border:1px solid #c2cee1; margin:2px 2px; padding:9px 15px 10px 15px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}


/********************************************************************************************************************************
* ¼¼¹«(taxx)
********************************************************************************************************************************/

/* ¸ñÂ÷ */
.taxx #list_title .top {height:42px; background:url(/images/contents/tax_list_title.gif) left top no-repeat;} /* Á¦¸ñ */
.taxx #list_title .top_inner {padding:0 0 0 29px; line-height:35px; font-size:14px; font-weight:bold; color:#077e92;}
.taxx #list_title .body {background: url(/images/contents/tax_list_titlebg_n.gif) left top repeat-y;} /* ³»¿ë(¹è°æ) */
.taxx #list_title .list_text {list-style:none; margin:0; padding:0 20px 0 20px;}
.taxx #list_title .list_text li {font-weight:bold; font-size:14px; padding:7px 0 7px 5px; background: url(/images/contents/tax_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë(ÁøÇÏ°Ô) */
.taxx #list_title .list_text li:last-child {
	background: none;
	}
.taxx #list_title .list_text2 {list-style:none; margin:0; padding:0 20px 0 20px;} 
.taxx #list_title .list_text2 li {font-weight:normal; font-size:14px; padding:4px 20px 4px 20px; background: url(/images/contents/tax_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë */
.taxx #list_title .bottom {height:14px; background:url(/images/contents/tax_list_titlebottom.gif) left bottom repeat-y;} /* ³»¿ë(¹è°æ) */

/* ŸÀÌƲ */
.taxx .title_b {height:28px; font-size: 14px; font-weight:bold; line-height:normal; vertical-align:middle; padding: 7px 10px 0 30px; margin:20px 0 10px 0; background:url(/images/contents/tax_tit_bg.gif) left top no-repeat;} /* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.taxx .title_s {color:#077e92; font-size: 14px; font-weight:bold; line-height: normal; padding:0 0 0 16px; margin:20px 10px 10px 10px; background:url(/images/contents/tax_stit_01.gif) 0 5px no-repeat;} /* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.taxx .title_b2 {
	clear: both;
	position: relative;
	min-height: 33px; 
	margin: 20px 0 10px 0; padding: 5px 28px 7px 29px; 
	font-size: 14px; color: #444; line-height: 130%; font-weight: bold; vertical-align: top;
	border: 1px solid #cce4e8;
	border-radius: 3px;
	background: #ecf4f5 url('/images/icon/tax/cnts_List_Title_ic2.png') no-repeat right 12px;
	box-shadow: 0 1px 0 0 rgba(0,0,0, 0.04), 1px 1px 0 0 rgba(255,255,255, 0.5) inset;
	box-sizing: border-box;
	}
.taxx .title_b2:after {
	content: "";
	display: block;
	position: absolute; top: 9px; left: 9px;
	width: 13px; height: 13px;
	background: url('/images/icon/tax/title1_ic.png') no-repeat 0 0;
	}
/*
.taxx .title_b2 {
	height: 35px; 
	margin: 20px 0 10px 0; padding: 6px 10px 0 30px; 
	font-size: 14px; letter-spacing: -0.3px; line-height: normal; vertical-align: middle; font-weight: bold;
	background: url('/images/contents/tax_tit_bg.gif') left top no-repeat;
	box-sizing: border-box;
	}
*/
.taxx .ssub-tit {color: #2b7979;}
.taxx .ssub-tit2 {
	display: block;
	margin: 0 0 8px 0;
	font-size: 13px; color: #2b7979; font-weight: bold;
	}

/* ¾ÆÀÌÄÜ */
.taxx .icon_square {list-style:none;} /* ³×¸ð ¾ÆÀÌÄÜ */
.taxx .icon_square li {font-size: 13px; color:#077e92; padding:0 0 5px 12px; margin:0 10px 0 10px; background:url(/images/contents/taxx_ic_1.gif) 0 8px no-repeat; text-align:justify}
.taxx .icon_circle {list-style:none;} /* µ¿±×¶ó¹Ì ¾ÆÀÌÄÜ */
.taxx .icon_circle li {font-size: 13px; color:#077e92; padding:0 0 5px 12px; margin:0 10px 0 10px; background:url(/images/contents/taxx_ic_2.gif) 0 7px no-repeat; text-align:justify;}

/* Å×À̺í */
.taxx div.table01 {margin:0 10px;}
.taxx div.table01 table {border-collapse:collapse; margin:3px 0;}
.taxx div.table01 th {font-weight:normal; border:1px solid #afcbd0; background:#e2f3f6; padding:5px 5px 6px 5px; font-size: 13px; line-height:16px; vertical-align:middle; text-align:center;}
.taxx div.table01 th.bold {font-weight:bold;} /* ÁøÇÏ°Ô */
.taxx div.table01 td {border:1px solid #afcbd0; background:#fff; padding:9px 8px 10px 9px; font-size: 13px; line-height:16px; vertical-align:top;}
.taxx div.table01 td.bg {background:#e2f3f6;}
.taxx div.table01 td.ct {text-align: center;}
.taxx div.table01 td img {width: 100%; height: auto;}

.taxx .table-02 {padding: 10px 0 15px 0;}
.taxx .table-02 table {width: 100%; border-collapse: collapse; table-layout: fixed;}
.taxx .table-02 th {
	padding: 4px 5px 7px 5px;
	font-size: 13px; vertical-align: middle; text-align: center; font-weight: bold;
	border-top: 1px solid #afcbd0; border-bottom: 1px solid #afcbd0; border-right: 1px solid #afcbd0;
	background: #e2f3f6;
	}
.taxx .table-02 th:last-child {border-right: none;}
.taxx .table-02 th.rtLine {border-right: 1px solid #afcbd0;}
.taxx .table-02 th.row {
	padding: 4px 10px 7px 10px;
	line-height: 1.4em;
	}
.taxx .table-02 th.sct {padding: 2px 5px 5px 5px;}

.taxx .table-02 td {
	padding: 6px 10px 8px 10px;
	font-size: 13px; line-height: 1.5em; vertical-align: middle; text-align: center;
	border-bottom: 1px solid #c6dee2; border-right: 1px solid #c6dee2;
	}
.taxx .table-02 td:last-child {border-right: none;}
.taxx .table-02 td.left {
	padding: 6px 15px 8px 15px;
	text-align: left;
	}
.taxx .table-02 td.left2 {
	padding: 6px 15px 8px 15px;
	text-align: left;
	border-top: 1px solid #c6dee2;
	}
.taxx .table-02 td.sleft {
	padding: 3px 15px 5px 15px;
	text-align: left;
	}
.taxx .table-02 td.right {padding: 3px 15px 5px 15px; text-align: right;}
.taxx .table-02 td.sct {padding: 3px 10px 5px 10px;}
.taxx .table-02 td.topLine-on {border-top: 1px solid #c6dee2;}
.taxx .table-02 td.valign {vertical-align: top;}

.table-02-topTxt {
	margin: 0 0 5px 0;
	font-size: 12px; text-align: center;
	}

.taxx .table-03 {padding: 5px 0 0 0;}
.taxx .table-03 table {width: 100%; border-collapse: collapse; table-layout: fixed;}
.taxx .table-03 th {
	padding: 3px 5px 6px 5px;
	font-size: 13px; vertical-align: middle; text-align: center; font-weight: bold;
	border-top: 1px solid #636363; border-bottom: 1px solid #d1d1d1; border-right: 1px solid #d1d1d1;
	background: #ececec;
	}
.taxx .table-03 th:last-child {border-right: none;}
.taxx .table-03 th.rtLine {border-right: 1px solid #d1d1d1;}
.taxx .table-03 td {
	padding: 6px 10px 8px 10px;
	font-size: 13px; line-height: 1.5em; vertical-align: middle; text-align: center;
	border-bottom: 1px solid #e0e0e0; border-right: 1px solid #e0e0e0;
	}
.taxx .table-03 td:last-child {border-right: none;}
.taxx .table-03 td.left {
	padding: 6px 15px 8px 15px;
	text-align: left;
	}
.taxx .table-03 td.left2 {
	padding: 6px 15px 8px 15px;
	text-align: left;
	border-top: 1px solid #e0e0e0;
	}
.taxx .table-03 td.sleft {
	padding: 3px 15px 5px 15px;
	text-align: left;
	}
.taxx .table-03 td.sct {padding: 3px 10px 5px 10px;}
.taxx .table-03 td.topLine-on  {border-top: 1px solid #e0e0e0;}
.taxx .table-03 td.topLine-on2 {border-top: 1px solid #636363;}
.taxx .table-03 td.valign {vertical-align: top;}
.taxx .table-03 td.right  {text-align: right;}

/* ¹Ú½º(¹è°æ»ö) */
.taxx div.bg {margin:0 10px;}
.taxx div.bg_inner {border:1px solid #afcbd0; font-size: 13px; background:#e5f0f1; margin:0 auto; padding:9px 15px 10px 15px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.taxx div.bg2 {margin:0 10px;}
.taxx div.bg2_inner {border:2px solid #afcbd0; padding:9px 15px 11px 15px; font-size: 13px; text-align:justify; line-height:1.55em; letter-spacing:-0.05em;}
.taxx div.bg3 {margin:0 10px; border:1px solid #afcbd0;}
.taxx div.bg3 .bg3_inner {border:1px solid #d5e7ea; margin:2px 2px; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}

.taxx div.first-subj-box {
	clear: both;
	margin: 15px auto 30px auto;
	border: 1px solid #c6e1e5;
	border-radius: 5px;
	background: rgba(229,240,241, 0.8);
	box-sizing: border-box;
	}
.taxx div.first-subj-box .line {
	padding: 11px 15px 14px 15px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.4em; text-align: justify;
	border: 1px solid rgba(255,255,255, 0.5);
	border-radius: 5px;
	}

.taxx .text-bgColor {
	display: inline;
	padding: 0 5px 2px 5px;
	background: #e5e5e5;
	}

/* À­Ã·ÀÚ, ¾Æ·§Ã·ÀÚ */
.taxx sup, sub {
	position: relative;
	height: 0;
	line-height: 1;
	vertical-align: baseline;
	}

.taxx sup {bottom: 1ex; color: #0000ff; font-weight: bold;}
.taxx sub {top: .5ex; color: #0000ff; font-weight: bold;}

.sup-text-box {
	margin: 0 0 30px 0;
	font-size: 11px; color: #00a8e7; line-height: 1.4em; vertical-align: top;
	overflow: hidden;
	}
.sup-text-box span.in {
	display: inline-block;
	margin: 0 0 0 10px;
	}
.sup-text-box span.subj {
	margin: 0 8px 0 0;
	vertical-align: top;
	}
.sup-text-box span.txt {
	vertical-align: top;
	}
.sup-txt {display: block; margin: 2px 0 5px 0; font-size: 11px; color: #00a8e7; line-height: 1.3em;}
.sup-txt2 {
	margin: 5px 0 0 0;
	font-size: 11px; color: #00a8e7; line-height: 1.4em; vertical-align: top;
	overflow: hidden;
	}
.sup-txt3 {font-size: 11px; color: #00a8e7; line-height: 1.4em;}

.list-type-spuare li {margin: 0 0 12px 0;}

.contents-visual-wp {margin: 0 0 25px 0;}
.contents-visual-wp img {width: 100%; height: auto;}

/* Ãß°¡(Tax-in-Drama) */
.tax-drama-seo {
	margin: 0 0 20px 10px; padding: 13px 15px 14px 15px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: #f2eef6;
	overflow: hidden;
	}
.tax-drama-seo span.qus {
	position: relative;
	display: block;
	margin: 0 0px 0 56px;
	}
.tax-drama-seo span.qus:before {
	content: "¼­¼¼¹«»ç";
	display: block;
	position: absolute; top: 0; left: -56px;
	width: 55px;
	color: #4b5daa; font-weight: bold;
	}
.tax-drama-seo span.ans {
	position: relative;
	display: block;
	margin: 8px 0 0 56px;
	}
.tax-drama-seo span.ans:before {
	content: "ÀÌÀçÈ­";
	display: block;
	position: absolute; top: 0; left: -56px;
	width: 55px;
	color: #4b5daa; font-weight: bold;
	}
.tax-drama-Img {margin: 0 0 25px 0;	text-align: right;}
.tax-drama-Img img {width: 650px; height: auto;}
.tax-drama-sTit {
	display: block;
	margin: 0 0 8px 54px;
	}
.tax-drama-box-dot {
	margin: 0 0 20px 0; padding: 15px 18px 16px 18px;
	font-size: 13px; letter-spacing: -0.3px; line-height: 1.5em;
	border: 1px dashed #bbb;
	}

.cnt-txtIN-marL15 {
	display: block;
	margin: 0 0 0 15px;
	}

ol[type="a"] {
	list-style-type: lower-alpha;
	margin: 8px 0 10px 35px;
	}
ul[type="spuare"] {
	list-style-type: disc;
	margin: 8px 0 10px 35px;
	}

/* Ãß°¡(case study) */
.Img-center {margin: 20px 0 25px 0; text-align: center;}
/* .Img-center img {width: 650px; height: auto;}	*/
.Img-ct {
	display: block;
	margin: 15px auto 20px auto; text-align: center;
	}

.list-style-A {
	list-style: none;
	margin: 15px 0 20px 0;
	}
.list-style-A li {
	margin: 0 0 10px 0; padding: 0 0 0 14px;
	font-size: 13px; line-height: 1.55em;
	background: url('/images/icon/ic_gray3.gif') no-repeat 0 10px;
	}
.list-style-A li.mag-Bt2 {margin-bottom: 2px;}

.list-style-B {list-style: none; margin: 10px 0 0 0;}
.list-style-B li {
	position: relative;
	margin: 0 0 8px 0; padding: 0 0 0 18px;
	font-size: 13px; line-height: 1.55em;
	}
.list-style-B li span.num {position: absolute; top: -1px; left: 0px;}
.list-style-B li span.num2 {position: absolute; top: 0px; left: 0px;}

.list-style-B li.mrg0 {margin-bottom: 0 !important;}
.list-style-B li.mrg2 {margin-bottom: 2px !important;}
.list-style-B li.mrg4 {margin-bottom: 4px;}
.list-style-B li.mrg10 {margin-bottom: 10px;}

.list-style-C {list-style: none;}
.list-style-C li {
	margin: 0 0 4px 0; padding: 0 5px 0 15px;
	font-size: 13px; line-height: 1.4em;
	background: url('/images/member/add2014_ic3.gif') no-repeat 0 7px;
	}
.list-style-D {list-style: none; margin: 3px 0 0 0;}
.list-style-D li {
	margin: 0 0 2px 0; padding: 0 0 0 12px;
	font-size: 13px; line-height: 1.5em;
	background: url('/images/board_ic4.png') no-repeat 0 7px;
	}
.list-style-D li:last-child {margin: 0;}

.list-style-E {
	list-style: none;
	margin: 15px 0 20px 0;
	}
.list-style-E li {
	margin: 0 0 2px 0; padding: 0 0 0 10px;
	font-size: 13px; line-height: 1.55em;
	background: url('/images/icon/ic_gray.gif') no-repeat 0 9px;
	}
.list-style-E li.mrg4  {margin-bottom: 2px;}
.list-style-E li.mrg6  {margin-bottom: 6px;}
.list-style-E li.mrg10 {margin-bottom: 10px;}
.list-style-E li:last-child {margin-bottom: 0;}

.box-type-A {
	margin: 15px 0 20px 0; padding: 14px 20px 15px 20px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: rgba(229,240,241, 0.8);
	box-sizing: border-box;
	}

.casestudy-tip {
	list-style: none; 
	position: relative;	
	margin: 0px 0 20px 0;
	}
.casestudy-tip dt {
	padding: 2px 0 5px 20px;
	font-size: 12px; color: #fff; font-weight: bold;
	background: #acaec5;
	}
.casestudy-tip dd {
	padding: 11px 20px 13px 20px;
	font-size: 12px; line-height: 1.55em;
	border-bottom: 1px solid #b1b3ca;
	}
.casestudy-tip dd li {font-size: 12px; text-align: left;}

/* Ãß°¡(ÁýÁß°­ÁÂ) */
.box-style-A {
	position: relative;
	margin: 10px 0 20px 0; padding: 17px 18px 16px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: #f5f3e2;
	}
.box-style-A .stit {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	background: #609435;
	}
.box-style-A .stit2 {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	border-radius: 2px;
	background: #999;
	}
.box-style-A .stit3 {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	border-radius: 2px;
	background: #ff3710;
	}
.box-style-A .stit4 {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	border-radius: 2px;
	background: #005b7f;
	}
.box-style-B {
	position: relative;
	margin: 30px 0 10px 0; padding: 16px 18px 17px 18px;
	}
.box-style-B .stit {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 17px; font-weight: bold;
	background: #932b40;
	}
.box-style-B .stit2 {background: #007ea4;}
.box-style-B .stit3 {background: #f96610;}

.silmuLec-stit {
	display: block;
	margin: 0 0 5px 0;
	color: #2b7979; font-weight: bold;
	}
.box-style-C {
	position: relative;
	margin: 0 0 20px 0; padding: 16px 18px 17px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	}
.box-style-C .stit {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	background: #007ea4;
	}
.box-style-C .stit2 {
	position: absolute; top: -10px; left: 18px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; font-weight: bold;
	background: #f36f20;
	}

.box-style-D {
	position: relative;
	margin: 0 0 20px 0; padding: 14px 18px 15px 18px;
	font-size: 13px;
	border: 1px solid #ddd;
	}
.box-style-E {
	position: relative;
	margin: 0 0 20px 0; padding: 14px 15px 14px 15px;
	font-size: 13px;
	border: 1px solid #afcbd0;
	}
.box-style-E li {
	margin: 0 0 3px 0 !important;
	font-size: 12px !important;
	}

.box-style-F {
	position: relative;
	margin: 10px 0 20px 0; padding: 18px 18px 16px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: #deecf2;
	}
.box-style-G {
	position: relative;
	margin: 10px 0 20px 0; padding: 18px 18px 16px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: #e9f5f3;
	}
.box-style-H {
	position: relative;
	margin: 15px auto 15px auto; padding: 10px 18px 12px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	border: 1px solid #ccc;
	}
.box-style-I {
	position: relative;
	margin: 10px auto 20px auto; padding: 10px 18px 12px 18px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.5em;
	background: #f5eaf0;
	}


.ic-ex {
	position: relative;
	margin: 10px 0 20px 0; padding: 0 0 0 42px;
	font-size: 13px;
	}
.ic-ex span.subj {
	display: inline-block;
	position: absolute; top: 2px; left: 0;
	height: 17px;
	padding: 3px 8px 1px 8px;
	font-size: 11px; color: #fff; line-height: 13px; text-align: center;
	background: #003c58;
	}

/* Ãß°¡(ÁõºùÀDZâ¼ú) */
.evid-q1-seol, .evid-q2-han {
	position: relative;
	min-height: 46px;
	margin: 0 0 30px 0; padding: 0 0 0px 130px;
	font-size: 13px !important; line-height: 1.5em; text-align: justify;
	overflow: hidden;
	box-sizing: border-box;
	}
.evid-q1-seol:after {
	content: "";
	position: absolute; top: 5px; bottom: 0; left: 0;
	width: 105px;
	border-right: 1px dashed #eee;
	background: url('/images/silmu/evid-q1-seol.gif') no-repeat 0 0;
	box-sizing: border-box;
	}
.evid-q2-han:after {
	content: "";
	position: absolute; top: 5px; bottom: 0; left: 0;
	width: 105px;
	border-right: 1px dashed #eee;
	background: url('/images/silmu/evid-q2-han.gif') no-repeat 0 0;
	box-sizing: border-box;
	}
span.block {background: #e5e5e5;}

.evid-q1-seol .box, .evid-q2-han .box {
	margin: 15px 0 5px 0; padding: 13px 15px 14px 15px;
	border: 1px solid #c6e1e5;
	font-size: 12px; line-height: 1.5em; text-align: left;
	background: rgba(229,240,241, 0.8);
	box-sizing: border-box;
	}
.evid-q1-seol .box .stit, .evid-q2-han .box .stit {
	display: block;
	margin: 0 0 5px 0;
	font-size: 13px;
	}
.evid-q1-seol .box span.law, .evid-q2-han .box span.law {
	display: inline-block;
	margin: 0 0 0 5px;
	font-size: 11px; color: #0b5da5;
	}
.evid-q1-seol .gray, .evid-q2-han .gray {
	border: 1px solid #e5e5e5;
	background: #f5f5f5;
	}

/* Ãß°¡(¼¼¹«¸®½ºÅ© ¿¹¹æ°ú ÀýÂ÷) */
.taxlisk-box {
	margin: 10px 0 15px 0; padding: 13px 20px 14px 20px;
	font-size: 13px; line-height: 1.6em;
	border: 1px solid #ccc;
	background: #f4f2e4;
	}
.taxlisk-box span.class {
	display: inline-block;
	margin: 0 0 0 0; padding: 2px 10px 4px 10px;
	font-size: 12px; color: #fff; line-height: 1em; font-weight: bold;
	background: #f36f20;
	}
.taxlisk-box2 {
	margin: 10px 0 15px 0; padding: 13px 20px 14px 20px;
	font-size: 13px;
	border: 1px solid #ccc;
	}

.taxlisk-Q {
	position: relative;
	margin: 0 0 15px 0; padding: 0 0 0 50px;
	font-size: 13px; color: #6434a5; line-height: 1.4em; vertical-align: middle; font-weight: bold;
	}
.taxlisk-Q .ic {
	display: inline-block;
	position: absolute; top: 2px; left: 0px;
	margin: 0 4px 0 0; padding: 2px 6px 4px 6px;
	font-size: 12px; color: #fff; line-height: 1em; font-weight: bold;
	background: #7c51a1;
	}
.taxlisk-stit {
	display: block;
	margin: 0 0 10px 0;
	font-size: 13px; color: #6434a5; line-height: 1.4em; vertical-align: middle; font-weight: bold;
	}

/* Ãß°¡(TAX IN DRAMA) */
.tax-in-drama-comunity {
	margin: 20px 0 20px 0;
	}
.tax-in-drama-comunity li {
	position: relative;
	margin: 0 0 5px 0; padding: 0 0 0 55px;
	font-size: 13px; line-height: 1.4em;
	}
.tax-in-drama-comunity li .name {
	display: inline-block;
	position: absolute; top: 1px; left: 0;
	font-size: 12px; vertical-align: middle; font-weight: bold;
	}
.tax-in-drama-box {
	margin: 15px 0 20px 0; padding: 10px 15px 11px 15px;
	border: 1px solid #f4e8ed;
	font-size: 12px; line-height: 1.4em; text-align: left;
	background: #f8edf1;
	box-sizing: border-box;
	}

/* Ãß°¡(ÁýÁߺм®) */
.jj-box {
	list-style: none; 
	margin: 15px 0 20px 0;
	}
.jj-box dt {
	padding: 2px 0 5px 20px;
	font-size: 12px; color: #fff; font-weight: bold;
	background: #a0366c;
	}
.jj-box dd {
	padding: 10px 20px 13px 20px;
	font-size: 12px; line-height: 1.6em;
	border-bottom: 1px solid #cf95b3;
	}
.jj-box-gray {
	position: relative;
	margin: 10px 0 15px 0; padding: 14px 20px 17px 20px;
	font-size: 12px; letter-spacing: -0.3px; line-height: 1.55em;
	background: #eee;
	}
.jj-box-gray li {font-size: 12px; text-align: left;}
.jj-box-gray strong {
	display: inline-block;
	margin: 0 0 3px 0;
	}
.jj-box-gray .tab1 {
	display: block;
	width: 40px; height: 20px;
	margin: 10px 0 4px 0;
	font-size: 12px; color: #fff; line-height: 18px; text-align: center; font-weight: bold;
	background: #006f92;
	box-sizing: border-box;
	}
.jj-box-gray .tab2 {
	display: block;
	width: 40px; height: 20px;
	margin: 10px 0 4px 0;
	font-size: 12px; color: #fff; line-height: 18px; text-align: center; font-weight: bold;
	background: #3c1f21;
	box-sizing: border-box;
	}

.sup-box {
	margin: 5px 0 0 0;
	font-size: 11px; color: #00a8e7; line-height: 1.4em; vertical-align: top;
	overflow: hidden;
	}
.jb-box {
	position: relative;
	margin: 0 0 0 0; padding: 15px 20px 15px 20px;
	font-size: 12px !important; line-height: 1.5em;
	background: #ebf3e7;
	}
.jb-box .tab {
	position: absolute; top: -20px; left: 10px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 12px; color: #fff; line-height: 18px; text-align: center; font-weighT: bold;
	border-top-left-radius: 6px; border-top-right-radius: 6px;
	background: #f5821f;
	}
.jb-box li {font-size: 12px !important; line-height: 1.5em;}

/* Ãß°¡(À̽´Ç÷¯½º) */
.issueplus-tip {
	list-style: none; 
	position: relative;	
	margin: 40px 0 20px 0;
	}
.issueplus-tip .tab {
	display: inline-block;
	position: absolute; top: -20px; left: 10px;
	height: 20px;
	padding: 0 10px 0 10px;
	font-size: 11px; color: #fff; letter-spacing: 0; text-align: center; font-weight: bold;
	border-top-left-radius: 4px; border-top-right-radius: 4px;
	background: #a20742;
	}
.issueplus-tip dt {
	padding: 2px 0 5px 20px;
	font-size: 12px; color: #fff; font-weight: bold;
	background: #80ae48;
	}
.issueplus-tip dd {
	padding: 11px 20px 13px 20px;
	font-size: 12px; line-height: 1.55em;
	border-bottom: 1px solid #ccc;
	}
.issueplus-tip dd li {font-size: 12px; text-align: left;}

.issueplus_num {
	display: inline-block;
	width: 14px; height: 14px;
	margin: 0 0 0 0;
	vertical-align: middle;
	}

/* Å×À̺í Ãß°¡ */
.mg-table-th-clrNone table {width: 100%; table-layout: fixed;}
.mg-table-th-clrNone th {
	height: 30px;
	padding: 0 0 2px 0;
	font-size: 12px; text-align: center; vertical-align: middle; font-weight: bold;
	border-top: 1px solid #999; border-bottom: 1px solid #999; border-right: 1px solid #999;
	box-sizing: border-box;
	}
.mg-table-th-clrNone th:last-child {border-right: none;}
.mg-table-th-clrNone td {
	padding: 5px 0 7px 0;
	font-size: 12px; text-align: center; vertical-align: middle;
	border-top: 1px solid #999; border-bottom: 1px solid #999; border-right: 1px solid #999;
	box-sizing: border-box;
	}
.mg-table-th-clrNone td:last-child {border-right: none;}
.mg-table-th-clrNone td.lt-line {border-left: 1px solid #999;}
.mg-table-th-clrNone td.left {
	padding-left: 15px; padding-right: 15px;
	text-align: left;
	}

/* Áß°£ ŸÀÌƲ */
.sub-3tit {
	display: block;
	margin: 0 0 4px 0;
	font-size: 13px; color: #6d444c;
	}
.sub-3tit2 {
	display: block;
	margin: 0 0 4px 0;
	font-size: 13px;
	}
.sub-3tit3 {
	display: block;
	margin: 5px 0 4px 0;
	font-size: 13px;
	}
.txt-ct {display: block; text-align: center;}

/* Account & Tax Flow */
.at-box {
	padding: 10px 5px 10px 5px;
	font-size: 12px;
	border-top: 2px solid #8ec0d8; border-bottom: 2px solid #8ec0d8;
	}
.at-box .stit {
	display: block;
	margin: 0 0 5px 0;
	font-size: 13px; color: #007ea4;
	}
.at-box li {font-size: 12px !important;}


/********************************************************************************************************************************
* ȸ°è(acc)
********************************************************************************************************************************/

/* ¸ñÂ÷ */
.acc #list_title .top {height:42px; background:url(/images/contents/acc_list_title.gif) left top no-repeat;} /* Á¦¸ñ */
.acc #list_title .top_inner {padding:0 0 0 29px; line-height:35px; font-size:14px; font-weight:bold; color:#2f7a03;}
.acc #list_title .body {background: url(/images/contents/acc_list_titlebg_n.gif) left top repeat-y;} /* ³»¿ë(¹è°æ) */
.acc #list_title .list_text {list-style:none; margin:0; padding:0 20px 0 20px;}
.acc #list_title .list_text li {font-weight:bold; font-size:14px; padding:7px 0; background: url(/images/contents/acc_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë(ÁøÇÏ°Ô) */
.acc #list_title .list_text2 {list-style:none; margin:0; padding:0 20px 0 20px;} 
.acc #list_title .list_text2 li {font-weight:normal; font-size: 13px; padding:4px 20px 4px 20px; background: url(/images/contents/acc_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë */
.acc #list_title .bottom {height:14px; background:url(/images/contents/acc_list_titlebottom.gif) left bottom repeat-y;} /* ³»¿ë(¹è°æ) */

/* ŸÀÌƲ */
.acc .title_b {height:28px; font-size: 14px; font-weight:bold; line-height:normal; vertical-align:middle; padding: 7px 10px 0 30px; margin:20px 0 10px 0; background:url(/images/contents/acc_tit_bg.gif) left top no-repeat;} /* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.acc .title_s {color:#2f7a03; font-size: 14px; font-weight:bold; line-height: normal; padding:0 0 0 16px; margin:20px 10px 10px 10px; background:url(/images/contents/acc_stit_01.gif) 0 5px no-repeat;} /* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */

/* ¾ÆÀÌÄÜ */
.acc .icon_square {list-style:none;} /* ³×¸ð ¾ÆÀÌÄÜ */
.acc .icon_square li {font-size: 13px; color:#2f7a03; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/acc_ic_1.gif) 0 8px no-repeat; text-align:justify}
.acc .icon_circle {list-style:none;} /* µ¿±×¶ó¹Ì ¾ÆÀÌÄÜ */
.acc .icon_circle li {font-size: 13px; color:#2f7a03; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/acc_ic_2.gif) 0 7px no-repeat; text-align:justify;}

/* Å×À̺í */
.acc div.table01 {margin:0 10px;}
.acc .table01 table {border-collapse:collapse; margin:3px 0;}
.acc .table01 th {font-weight:normal; border:1px solid #aecfb6; background:#e8efea; padding:5px 5px 6px 5px; font-size: 13px; line-height:16px; vertical-align:middle; text-align:center;}
.acc .table01 th.bold {font-weight:bold;} /* ÁøÇÏ°Ô */
.acc .table01 td {border:1px solid #aecfb6; background:#fff; padding:9px 8px 10px 9px; font-size: 13px; line-height:16px; vertical-align:top;}
.acc .table01 td.bg {background:#e8efea;}

/* ¹Ú½º(¹è°æ»ö) */
.acc div.bg {margin:0 10px;}
.acc div.bg_inner {border:1px solid #aecfb6; background:#e5f0f1; margin:0 auto; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.acc div.bg2 {margin:0 10px;}
.acc div.bg2_inner {border:2px solid #aecfb6; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.acc div.bg3 {margin:0 10px; border:1px solid #aecfb6;}
.acc div.bg3 .bg3_inner {border:1px solid #d3e9d8; margin:2px 2px; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}


/********************************************************************************************************************************
* ¹ý¹«(law)
********************************************************************************************************************************/

/* ¸ñÂ÷ */
.law #list_title .top {height:42px; background:url(/images/contents/law_list_title.gif) left top no-repeat;} /* Á¦¸ñ */
.law #list_title .top_inner {padding:0 0 0 29px; line-height:35px; font-size:14px; font-weight:bold; color:#814499;}
.law #list_title .body {background: url(/images/contents/law_list_titlebg_n.gif) left top repeat-y;} /* ³»¿ë(¹è°æ) */
.law #list_title .list_text {list-style:none; margin:0; padding:0 20px 0 20px;}
.law #list_title .list_text li {font-weight:bold; font-size:14px; padding:7px 0; background: url(/images/contents/law_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë(ÁøÇÏ°Ô) */
.law #list_title .list_text2 {list-style:none; margin:0; padding:0 20px 0 20px;} 
.law #list_title .list_text2 li {font-weight:normal; font-size: 13px; padding:4px 20px 4px 20px; background: url(/images/contents/law_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë */
.law #list_title .bottom {height:14px; background:url(/images/contents/law_list_titlebottom.gif) left bottom repeat-y;} /* ³»¿ë(¹è°æ) */

/* ŸÀÌƲ */
.law .title_b {height:28px; font-size: 14px; font-weight:bold; line-height:normal; vertical-align:middle; padding: 7px 10px 0 30px; margin:20px 0 10px 0; background:url(/images/contents/law_tit_bg.gif) left top no-repeat;} /* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.law .title_s {color:#814499; font-size: 14px; font-weight:bold; line-height: normal; padding:0 0 0 16px; margin:20px 10px 10px 10px; background:url(/images/contents/law_stit_01.gif) 0 5px no-repeat;} /* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */

/* ¾ÆÀÌÄÜ */
.law .icon_square {list-style:none;} /* ³×¸ð ¾ÆÀÌÄÜ */
.law .icon_square li {font-size: 13px; color:#814499; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/law_ic_1.gif) 0 8px no-repeat; text-align:justify}
.law .icon_circle {list-style:none;} /* µ¿±×¶ó¹Ì ¾ÆÀÌÄÜ */
.law .icon_circle li {font-size: 13px; color:#814499; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/law_ic_2.gif) 0 7px no-repeat; text-align:justify;}

/* Å×À̺í */
.law div.table01 {margin:0 10px;}
.law .table01 table {border-collapse:collapse; margin:3px 0;}
.law .table01 th {font-weight:normal; border:1px solid #d3bfdc; background:#f0eaf4; padding:5px 5px 6px 5px; font-size: 13px; line-height:16px; vertical-align:middle; text-align:center;}
.law .table01 th.bold {font-weight:bold;} /* ÁøÇÏ°Ô */
.law .table01 td {border:1px solid #d3bfdc; padding:9px 8px 10px 9px; font-size: 13px; line-height:16px; vertical-align:top;}
.law .table01 td.bg {background:#f0eaf4;}

/* ¹Ú½º(¹è°æ»ö) */
.law div.bg {margin:0 10px;}
.law div.bg_inner {border:1px solid #d3bfdc; background:#f0eaf4; margin:0 auto; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.law div.bg2 {margin:0 10px;}
.law div.bg2_inner {border:2px solid #d3bfdc; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.law div.bg3 {margin:0 10px; border:1px solid #d3bfdc;}
.law div.bg3 .bg3_inner {border:1px solid #e7dcee; margin:2px 2px; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}


/********************************************************************************************************************************
* ³ë¹«(labor)
********************************************************************************************************************************/

/* ¸ñÂ÷ */
.labor #list_title .top {height:42px; background:url(/images/contents/labor_list_title.gif) left top no-repeat;} /* Á¦¸ñ */
.labor #list_title .top_inner {padding:0 0 0 29px; line-height:35px; font-size:14px; font-weight:bold; color:#896d00;}
.labor #list_title .body {background: url(/images/contents/labor_list_titlebg_n.gif) left top repeat-y;} /* ³»¿ë(¹è°æ) */
.labor #list_title .list_text {list-style:none; margin:0; padding:0 20px 0 20px;}
.labor #list_title .list_text li {font-weight:bold; font-size: 13px; padding:7px 0; background: url(/images/contents/labor_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë(ÁøÇÏ°Ô) */
.labor #list_title .list_text2 {list-style:none; margin:0; padding:0 20px 0 20px;} 
.labor #list_title .list_text2 li {font-weight:normal; font-size: 13px; padding:4px 20px 4px 20px; background: url(/images/contents/labor_list_titlebg_n_dotline.gif) left bottom repeat-x;} /* ³»¿ë */
.labor #list_title .bottom {height:14px; background:url(/images/contents/labor_list_titlebottom.gif) left bottom repeat-y;} /* ³»¿ë(¹è°æ) */

/* ŸÀÌƲ */
.labor .title_b {height:28px; font-size: 14px; font-weight:bold; line-height:normal; vertical-align:middle; padding: 7px 10px 0 30px; margin:20px 0 10px 0; background:url(/images/contents/labor_tit_bg.gif) left top no-repeat;} /* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.labor .title_s {color:#896d00; font-size: 14px; font-weight:bold; line-height: normal; padding:0 0 0 16px; margin:20px 10px 10px 10px; background:url(/images/contents/labor_stit_01.gif) 0 5px no-repeat;} /* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */

/* ¾ÆÀÌÄÜ */
.labor .icon_square {list-style:none;} /* ³×¸ð ¾ÆÀÌÄÜ */
.labor .icon_square li {font-size: 13px; color:#896d00; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/labor_ic_1.gif) 0 8px no-repeat; text-align:justify}
.labor .icon_circle {list-style:none;} /* µ¿±×¶ó¹Ì ¾ÆÀÌÄÜ */
.labor .icon_circle li {font-size: 13px; color:#896d00; padding:0 0 5px 12px; margin:0 10px 0 20px; background:url(/images/contents/labor_ic_2.gif) 0 7px no-repeat; text-align:justify;}

/* Å×À̺í */
.labor div.table01 {margin:0 10px;}
.labor .table01 table {border-collapse:collapse; margin:3px 0;}
.labor .table01 th {font-weight:normal; border:1px solid #d0c599; background:#f5f2e7; padding:5px 5px 6px 5px; font-size: 13px; line-height:16px; vertical-align:middle; text-align:center;}
.labor .table01 th.bold {font-weight:bold;} /* ÁøÇÏ°Ô */
.labor .table01 td {border:1px solid #d0c599; padding:9px 8px 10px 9px; font-size: 13px; line-height:16px; vertical-align:top;}
.labor .table01 td.bg {background:#f5f2e7;}

/* ¹Ú½º(¹è°æ»ö) */
/*.labor div.bg {margin:0 5px;}*/
.labor div.bg {margin:0 10px;}
.labor div.bg_inner {border:1px solid #d0c599; background:#f5f2e7; margin:0 auto; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.labor div.bg2 {margin:0 10px;}
.labor div.bg2_inner {border:2px solid #d0c599; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}
.labor div.bg3 {margin:0 10px; border:1px solid #d0c599;}
.labor div.bg3 .bg3_inner {border:1px solid #e9e3ca; margin:2px 2px; padding:9px 15px 10px 15px; font-size: 13px; text-align:justify; line-height:1.7em; letter-spacing:-0.05em;}



/********************************************* ¿¹Àü ÄÁÅÙÃ÷ css *********************************************/

/********************************************* °øÅë(ÄÁÅÙÃ÷) *********************************************/

/* ¸ñÂ÷(Á¦¸ñ) */
.comm_list_title	{height: 31px; font-weight: bold; color: #365c98; padding: 0 0 0 28px; background: url(/images/contents/old/comm_list_title.gif) left top no-repeat}

/* ¸ñÂ÷(³»¿ë_ÁøÇÏ°Ô) */
.comm_list_text		{height: 25px; font-weight: bold; padding: 3px 0 0 25px; background: url(/images/contents/comm_list_titlebg.gif) left bottom repeat-y}

/* ¸ñÂ÷(³»¿ë) */
.comm_list_text2	{height: 21px; padding: 2px 0 1px 46px; background: url(/images/contents/comm_list_titlebg.gif) left bottom repeat-y}

/* ¸ñÂ÷(ÇÏ´ÜÀ̹ÌÁö) */
.comm_list_bottom	{height: 14px; background: url(/images/contents/comm_list_titlebottom.gif) left bottom repeat-y}

/* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.comm_tit	{
	height: 31px;
	font-weight: bold; 
	padding: 0 0 0 30px;
	background: url(/images/contents/comm_tit_bg.gif) no-repeat left top;
	}

/* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.comm_stit_01	{
	height: 30px;
	color: #365c98;
	font-weight: bold; 
	padding: 7px 0 0 25px;
	background: url(/images/contents/comm_stit_01.gif) no-repeat 10px 17px;
	}

/* Å×À̺í */
.comm_t1_line		{background: #afbdd5; border: 2px solid #e9eff9; margin: 0 0 5px 0}
.comm_t1_tit		{background: #e9edf4; text-align: center; padding: 8px 5px 5px 5px; line-height: 16px}
.comm_t1_tit2		{background: #e9edf4; text-align: center; font-weight: bold; padding: 5px 5px 3px 5px}
.comm_t1_bg			{background: #ffffff; text-align: left; padding: 9px 10px 6px 10px; line-height: 17px}
.comm_t1_bg2		{background: #ffffff; text-align: left; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px}
.comm_t1_bg3		{background: #ffffff; text-align: center; padding: 9px 0px 6px 0px; line-height: 17px}

/* ¹è°æ»öÀÌ ÀÖ´Â Å×À̺í */
.comm_t2_bg			{text-align: left; border: 1px solid #c2cee1; background:#e9edf4; margin: 0 0 5px 0}
.comm_t2_bg td      {padding: 12px 15px 9px 15px; ; text-align: justify}
.comm_t2_bg2		{text-align: left; border: 2px solid #afbdd5; margin: 0 0 5px 0}
.comm_t2_bg2 td     {padding: 12px 15px 9px 15px; ; text-align: justify}
.comm_t2_bg3		{text-align: left; border: 1px solid #d6deed}
.comm_t2_bg3 td     {padding: 12px 15px 9px 15px; ; text-align: justify}

/* ¾ÆÀÌÄÜ(û»ö) */
.comm_ic1			{height: 22px; color: #365c98; padding: 0 10px 0 35px; background: url(/images/contents/comm_ic_1.gif) 22px 6px no-repeat; text-align: justify}
.comm_ic2			{height: 22px; color: #365c98; padding: 0 10px 0 35px; background: url(/images/contents/comm_ic_2.gif) 22px 6px no-repeat; text-align: justify}

/* ¾ÆÀÌÄÜ(ȸ»ö) */
.icon_01			{height: 22px; padding: 0 10px 0 35px; background: url(/images/contents/law_icon_01.gif) 25px 6px no-repeat; text-align: justify}
.icon_08			{height: 22px; padding: 0 10px 0 20px; background: url(/images/contents/law_icon_01.gif) 10px 6px no-repeat; text-align: justify}

/* ¾ÆÀÌÄÜ(-)) */
.icon_03			{height: 18px; padding: 0 10px 0 34px; text-align: justify; background: url(/images/contents/law_icon_03.gif) 25px 6px no-repeat; text-align: justify}

/* ÀÏ¹Ý ÅؽºÆ® */
.contents_01		{padding: 15px 10px 15px 10px; text-align: justify; line-height: 18px;}
.contents_02		{padding: 0 10px 15px 10px; text-align: justify; line-height: 18px;}
.contents_03		{padding: 0 10px 15px 25px; text-align: justify; line-height: 18px;}
.contents_04		{padding: 0 10px 0px 10px; text-align: justify; line-height: 18px;}

/* Á¤·Ä */
.tbl_align_justify  {text-align: justify}

/********************************************* ¼¼¹«(ÄÁÅÙÃ÷) *********************************************/

/* ¸ñÂ÷(Á¦¸ñ) */
.taxx_list_title	{height: 31px; font-weight: bold; color: #077e92; padding: 0 0 0 28px; background: url(/images/contents/old/tax_list_title.gif) left top no-repeat}

/* ¸ñÂ÷(³»¿ë_ÁøÇÏ°Ô) */
.taxx_list_text		{height: 25px; font-weight: bold; padding: 3px 0 0 25px; background: url(/images/contents/old/tax_list_titlebg.gif) left bottom repeat-y}

/* ¸ñÂ÷(³»¿ë) */
.taxx_list_text2	{height: 21px; padding: 2px 0 1px 46px; background: url(/images/contents/old/tax_list_titlebg.gif) left bottom repeat-y}

/* ¸ñÂ÷(ÇÏ´ÜÀ̹ÌÁö) */
.taxx_list_bottom	{height: 14px; background: url(/images/contents/old/tax_list_titlebottom.gif) left bottom repeat-y}

/* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.taxx_tit	{
	height: 31px;
	font-size: 12px;
	font-weight: bold; 
	padding: 0 0 0 30px;
	background: url(/images/contents/old/tax_tit_bg.gif) no-repeat left top;
	}

/* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.taxx_stit_01	{
	height: 30px;
	font-size: 12px;
	color: #077e92;
	font-weight: bold; 
	padding: 7px 0 0 25px;
	background: url(/images/contents/old/tax_stit_01.gif) no-repeat 10px 17px;
	}

/* Å×À̺í */
.taxx_t1_line		{background: #afcbd0; border: 2px solid #afcbd0; margin: 0 0 5px 0; border-collapse: collapse;}
.taxx_t1_line td	{border:1px solid #afcbd0;}
.taxx_t1_tit		{background: #eaf4f6; text-align: center; padding: 8px 5px 5px 5px; line-height: 16px}
.taxx_t1_tit2		{background: #eaf4f6; text-align: center; font-weight: bold; padding: 5px 5px 3px 5px}
.taxx_t1_bg			{background: #ffffff; text-align: left; padding: 9px 10px 6px 10px; line-height: 17px}
.taxx_t1_bg2		{background: #ffffff; text-align: left; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px; text-align: justify}
.taxx_t1_bg3		{background: #ffffff; text-align: center; padding: 9px 0px 6px 0px; line-height: 17px}
.taxx_t1_bg4		{background: #ffffff; text-align: center; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px}

/* ¹è°æ»öÀÌ ÀÖ´Â Å×À̺í */
.taxx_t2_bg			{text-align: left; border: 1px solid #afcbd0; background:#e5f0f1; margin: 0 0 5px 0}
.taxx_t2_bg td      {padding: 12px 15px 9px 15px; ; text-align: justify}
.taxx_t2_bg2		{text-align: left; border: 2px solid #a1c4ca; margin: 0 0 5px 0}
.taxx_t2_bg2 td     {padding: 12px 15px 9px 15px; ; text-align: justify}
.taxx_t2_bg3		{text-align: left; border: 1px solid #d5e7ea}
.taxx_t2_bg3 td     {padding: 12px 15px 9px 15px; ; text-align: justify}

/* ¾ÆÀÌÄÜ(û·Ï»ö) */
.taxx_ic1			{height: 22px; color: #077e92; padding: 0 10px 0 25px; background: url(/images/contents/old/taxx_ic_1.gif) 12px 6px no-repeat; text-align: justify}
.taxx_ic2			{height: 22px; color: #077e92; padding: 0 10px 0 25px; background: url(/images/contents/old/taxx_ic_2.gif) 12px 6px no-repeat; text-align: justify}



/********************************************* ȸ°è(ÄÁÅÙÃ÷) *********************************************/

/* ¸ñÂ÷(Á¦¸ñ) */
.acc_list_title		{height: 31px; font-weight: bold; color: #2f7a03; padding: 0 0 0 28px; background: url(/images/contents/old/acc_list_title.gif) left top no-repeat}
/* ¸ñÂ÷(³»¿ë_ÁøÇÏ°Ô) */
.acc_list_text		{height: 25px; font-weight: bold; padding: 3px 0 0 25px; background: url(/images/contents/old/acc_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.acc_list_text2		{height: 21px; padding: 2px 0 1px 46px; background: url(/images/contents/old/acc_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.acc_list_bottom	{height: 14px; background: url(/images/contents/old/acc_list_titlebottom.gif) left bottom repeat-y}

/* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.acc_tit	{
	height: 31px;
	font-weight: bold; 
	padding: 0 0 0 30px;
	background: url(/images/contents/old/acc_tit_bg.gif) no-repeat left top;
	}

/* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.acc_stit_01	{
	height: 30px;
	color: #2f7a03;
	font-weight: bold; 
	padding: 7px 0 0 25px;
	background: url(/images/contents/old/acc_stit_01.gif) no-repeat 10px 17px;
	}

/* Å×À̺í */
.acc_t1_line		{background: #aecfb6; border: 2px solid #aecfb6; margin: 0 0 5px 0; border-collapse: collapse;}
.acc_t1_line td		{border:1px solid #aecfb6;}
.acc_t1_tit			{background: #e8efea; text-align: center; padding: 8px 5px 5px 5px; line-height: 16px}
.acc_t1_tit2		{background: #e8efea; text-align: center; font-weight: bold; padding: 5px 5px 3px 5px}
.acc_t1_bg			{background: #ffffff; text-align: left; padding: 9px 10px 6px 10px; line-height: 17px}
.acc_t1_bg2			{background: #ffffff; text-align: left; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px}
.acc_t1_bg3			{background: #ffffff; text-align: center; padding: 9px 0px 6px 0px; line-height: 17px}

/* ¹è°æ»öÀÌ ÀÖ´Â Å×À̺í */
.acc_t2_bg			{text-align: left; border: 1px solid #aecfb6; background: #e8efea; margin: 0 0 5px 0;}
.acc_t2_bg td       {padding: 12px 15px 9px 15px; ; text-align: justify;}
.acc_t2_bg2			{text-align: left; border: 2px solid #a4cbad; margin: 0 0 5px 0;}
.acc_t2_bg2 td      {padding: 12px 15px 9px 15px; ; text-align: justify;}
.acc_t2_bg3			{text-align: left; border: 1px solid #d3e9d8}
.acc_t2_bg3 td      {padding: 12px 15px 9px 15px; ; text-align: justify;}

/* ¾ÆÀÌÄÜ(³ì»ö) */
.acc_ic1			{height: 22px; color: #2f7a03; padding: 0 10px 0 25px; background: url(/images/contents/old/acc_ic_1.gif) 12px 6px no-repeat; text-align: justify}
.acc_ic2			{height: 22px; color: #2f7a03; padding: 0 10px 0 25px; background: url(/images/contents/old/acc_ic_2.gif) 12px 6px no-repeat; text-align: justify}


/********************************************* ¹ý¹«(ÄÁÅÙÃ÷) *********************************************/

/* ¸ñÂ÷(Á¦¸ñ) */
.law_list_title		{height: 31px; font-weight: bold; color: #814499; padding: 0 0 0 28px; background: url(/images/contents/old/law_list_title.gif) left top no-repeat}
/* ¸ñÂ÷(³»¿ë_ÁøÇÏ°Ô) */
.law_list_text		{height: 25px; font-weight: bold; padding: 3px 0 0 25px; background: url(/images/contents/old/law_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.law_list_text2		{height: 21px; padding: 2px 0 1px 46px; background: url(/images/contents/old/law_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.law_list_bottom	{height: 14px; background: url(/images/contents/old/law_list_titlebottom.gif) left bottom repeat-y}

/* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.law_tit	{
	height: 31px;
	font-weight: bold; 
	padding: 0 0 0 30px;
	background: url(/images/contents/old/law_tit_bg.gif) no-repeat left top;
	}

/* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.law_stit_01	{
	height: 30px;
	color: #814499;
	font-weight: bold; 
	padding: 7px 0 0 25px;
	background: url(/images/contents/old/law_stit_01.gif) no-repeat 10px 17px;
	}

/* Å×À̺í */
.law_t1_line		{background: #d3bfdc; border: 2px solid #d3bfdc; margin: 0 0 5px 0; border-collapse: collapse;}
.law_t1_line td		{border-right:1px solid #d3bfdc;}
.law_t1_tit			{background: #f0eaf4; text-align: center; padding: 8px 5px 5px 5px; line-height: 16px}
.law_t1_tit2		{background: #f0eaf4; text-align: center; font-weight: bold; padding: 5px 5px 3px 5px}
.law_t1_bg			{background: #ffffff; text-align: left; padding: 9px 10px 6px 10px; line-height: 17px}
.law_t1_bg2			{background: #ffffff; text-align: left; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px}
.law_t1_bg3			{background: #ffffff; text-align: center; padding: 9px 0px 6px 0px; line-height: 17px}

/* ¹è°æ»öÀÌ ÀÖ´Â Å×À̺í */
.law_t2_bg			{text-align: left; border: 1px solid #d3bfdc; background: #f0eaf4; margin: 0 0 5px 0}
.law_t2_bg td       {padding: 12px 15px 9px 15px; ; text-align: justify}
.law_t2_bg2			{text-align: left; border: 2px solid #c1a1d0; margin: 0 0 5px 0}
.law_t2_bg2 td      {padding: 12px 15px 9px 15px; ; text-align: justify}
.law_t2_bg3			{text-align: left; border: 1px solid #e7dcee}
.law_t2_bg3 td      {padding: 12px 15px 9px 15px; ; text-align: justify}

/* ¾ÆÀÌÄÜ(º¸¶ó»ö) */
.law_ic1			{height: 22px; color: #8d45a8; padding: 0 10px 0 25px; background: url(/images/contents/old/law_ic_1.gif) 12px 6px no-repeat; text-align: justify}
.law_ic2			{height: 22px; color: #8d45a8; padding: 0 10px 0 25px; background: url(/images/contents/old/law_ic_2.gif) 12px 6px no-repeat; text-align: justify}


/********************************************* ³ë¹«(ÄÁÅÙÃ÷) *********************************************/

/* ¸ñÂ÷(Á¦¸ñ) */
.labor_list_title	{height: 31px; font-weight: bold; color: #896d00; padding: 0 0 0 28px; background: url(/images/contents/old/labor_list_title.gif) left top no-repeat}
/* ¸ñÂ÷(³»¿ë_ÁøÇÏ°Ô) */
.labor_list_text	{height: 25px; font-weight: bold; padding: 3px 0 0 25px; background: url(/images/contents/old/labor_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.labor_list_text2	{height: 21px; padding: 2px 0 1px 46px; background: url(/images/contents/old/labor_list_titlebg.gif) left bottom repeat-y}
/* ¸ñÂ÷(³»¿ë) */
.labor_list_bottom	{height: 14px; background: url(/images/contents/old/labor_list_titlebottom.gif) left bottom repeat-y}

/* ´ëŸÀÌƲ(¹è°æÆ÷ÇÔ) */
.labor_tit	{
	height: 31px;
	font-weight: bold; 
	padding: 0 0 0 30px;
	background: url(/images/contents/old/labor_tit_bg.gif) no-repeat left top;
	}

/* ÁߟÀÌƲ(¾ÆÀÌÄÜÆ÷ÇÔ) */
.labor_stit_01	{
	height: 30px;
	color: #896d00;
	font-weight: bold; 
	padding: 7px 0 0 25px;
	background: url(/images/contents/old/labor_stit_01.gif) no-repeat 10px 17px;
	}

/* Å×À̺í */
.labor_t1_line		{background: #d0c599; border: 2px solid #d0c599; margin: 0 0 5px 0; border-collapse: collapse;}
.labor_t1_line td	{border-right:1px solid #d0c599;}
.labor_t1_tit		{background: #f5f2e7; text-align: center; padding: 8px 5px 5px 5px; line-height: 16px}
.labor_t1_tit2		{background: #f5f2e7; text-align: center; font-weight: bold; padding: 5px 5px 3px 5px}
.labor_t1_bg		{background: #ffffff; text-align: left; padding: 9px 10px 6px 10px; line-height: 17px}
.labor_t1_bg2		{background: #ffffff; text-align: left; vertical-align:top; padding: 9px 10px 6px 10px; line-height: 17px}
.labor_t1_bg3		{background: #ffffff; text-align: center; padding: 9px 0px 6px 0px; line-height: 17px}

/* ¹è°æ»öÀÌ ÀÖ´Â Å×À̺í */
.labor_t2_bg		{text-align: left; border: 1px solid #d0c599; background: #f5f2e7; margin: 0 0 5px 0}
.labor_t2_bg td     {padding: 12px 15px 9px 15px; ; text-align: justify}
.labor_t2_bg2		{text-align: left; border: 2px solid #d0c599; margin: 0 0 5px 0}
.labor_t2_bg2 td    {padding: 12px 15px 9px 15px; ; text-align: justify}
.labor_t2_bg3		{text-align: left; border: 1px solid #e9e3ca}
.labor_t2_bg3 td    {padding: 12px 15px 9px 15px; ; text-align: justify}

/* ¾ÆÀÌÄÜ(Ȳ»ö) */
.labor_ic1			{height: 22px; color: #896d00; padding: 0 10px 0 25px; background: url(/images/contents/old/labor_ic_1.gif) 12px 6px no-repeat; text-align: justify}
.labor_ic2			{height: 22px; color: #896d00; padding: 0 10px 0 25px; background: url(/images/contents/old/labor_ic_2.gif) 12px 6px no-repeat; text-align: justify}





/* °øÅë ÁÂÃø¸Þ´º °³Æí°ü·Ã Ãß°¡ ½ºÅ¸ÀÏ ½ºÆ® 2005³â4¿ù20ÀÏ Á¤À¯È­ Ãß°¡*/	
	.left_menu	   { font-size :9pt; cursor : hand ; color=#000000; background-repeat : no-repeat;}
	.lefto_menu	   { font-size :9pt; cursor : hand ; color=#5c77ab; background-repeat : no-repeat; font-weight:bold;}
/*	.lefto_menu	   { font-size :9pt; font-weight : bold; cursor : hand ; color=#FFFFFF; background-repeat : no-repeat;} */

	.left_smenu	   { font-size :9pt; cursor : hand ; color=#555555; background-repeat : no-repeat;}
	.lefto_smenu   { font-size :9pt; cursor : hand ; color=#0265B6; background-repeat : no-repeat;}

/* ¿ìÃø Äü¸Þ´º À̹ÌÁö º¸´õ Á¤ÀÇ. ¿Ö ÀÌ·¸°Ô ÇßÀ»±î... */
IMG	{ border:0; }

.tax_contents {text-align: justify; padding: 10px 0 7px 0}