@charset "UTF-8";

/********************************************************************************************************************************
* Default SET
********************************************************************************************************************************/
.banner1 {
	position: relative; left: 0; right: 0;
	width: 100%;
	min-width: 1200px !important;
	height: 260px;
	text-align: center;
	background: url('../images/banner.jpg') no-repeat 0px 0px;
	background-size: cover;
	-webkit-background-size:cover;
	-moz-background-size:cover;
	-o-background-size:cover;
	-ms-background-size:cover;
/*	background-attachment: fixed;	*/
	overflow: hidden;
	}
.banner1 h3 {
	padding-top: 2.41em;
	font-size: 3em; color: #fff; letter-spacing: -4px;
	}

/* Tab Menu */
.pTabmenu {
	position: relative;
	margin: 0 0 30px 0; 
	overflow: hidden;
	box-sizing: border-box;
	}
.pTabmenu ul {float: left; width: 100%; list-style: none;}
.pTabmenu ul.c2 li  {width: 50%;}
.pTabmenu ul.c3 li  {width: 33.333333%;}
.pTabmenu ul.c4 li  {width: 25%;}
.pTabmenu ul.c5 li  {width: 20%;}
.pTabmenu ul.c6 li  {width: 16.666666%;}
.pTabmenu ul.c7 li  {width: 14.285714%;}
.pTabmenu ul.c8 li  {width: 12.5%;}
.pTabmenu ul.c9 li  {width: 11.111111%;}
.pTabmenu ul.c10 li {width: 10%;}

.pTabmenu ul.number li a {
	height: 45px;
	padding-top: 8px;
	}

.pTabmenu li {
	float: left;
	position: relative;
	border-top: 1px solid #c9e0e5; border-bottom: 1px solid #0a9dbd; border-right: 1px solid #c9e0e5;
	box-sizing: border-box;
	}
.pTabmenu li:first-child {border-left: 1px solid #c9e0e5;}
.pTabmenu li.selected {
	border-top: 1px solid #0a9dbd; border-bottom: 1px solid #fff; border-left: 1px solid #0a9dbd; border-right: 1px solid #0a9dbd;
	}
.pTabmenu li.selected::after {
	content: "";
	display: block; 
	position: absolute; top: 0; bottom: 0px; right: -7px; 
	width: 6px;
	background: url('../images/tab_shadow.png') no-repeat 0 0;
	background-size: 100% 100%;
	z-index: 2;
	}
.pTabmenu li.selected:last-child::after {display: none;}
.pTabmenu li.selected::before {
	content: "";
    display: block;
	position: absolute; top: 0; right: 0;
	width: 0;
    border-width: 0 12px 12px 0;
    border-style: solid;
    border-color: #0a9dbd #0a9dbd #fff #fff;
    box-shadow:0 1px 2px rgba(0,0,0,0.1), -1px 1px 2px rgba(0,0,0,0.2);
	}

.pTabmenu li a {
	display: block;
	height: 38px;
	padding: 9px 0 0 0;
	font-size: 14px; color: #999; letter-spacing: -0.5px; line-height: 1.3em; text-align: center; vertical-align: middle; text-decoration: none;
	background: #fafafa;
	outline: 0;
	box-sizing: border-box;	
	cursor: pointer;
	}
.pTabmenu li:hover a {color: #006d85; font-weight: normal;}
.pTabmenu li:hover a span.num {color: #777; font-weight: normal !important;}
.pTabmenu li a span.num {
	display: block;
	margin: 1px 0 0 0;
	font-size: 10px; color: #aaa; letter-spacing: 0; line-height: 100%;
	}
.pTabmenu li.selected a {
	font-size: 15px; color: #006d85; line-height: 24px; font-weight: bold;
	background: #fff;
	}
.pTabmenu li.selected a span.num {color: #87b2ba; font-weight: normal !important;}


/********************************************************************************************************************************
* 콘텐츠형 공통
********************************************************************************************************************************/
/* 타이틀 */
.cnt .cnt-Title {
	clear: both;
	position: relative;
	margin: 0 0 20px 0; padding: 0 0 16px 0;
	font-size: 23px; color: #444; letter-spacing: -2px; line-height: 1em; font-weight: bold;
	border-bottom: 1px solid #e5e5e5;
	box-shadow: 0 1px 0 0 rgba(0,0,0, 0.02);
	}
.cnt .cnt-Title:after {
	content: "";
	display: block;
	position: absolute; bottom: -1px; left: 0;
	width: 105px; height: 1px;
	background: #0a9dbd;
	z-index: 2;
	}
.cnt .cnt-Title .btn {
	display: inline-block;
	position: absolute; bottom: 12px; right: 0;
	height: 24px;
	padding: 4px 14px 0 14px;
	font-size: 12px; color: #fff; letter-spacing: -0.5px; line-height: 100%; 
	border-radius: 4px;
	background: #79ae33;
	}
.cnt .cnt-Title .btn:hover {background: #204784;}
.cnt .cnt-Title .btn i {
	display: inline-block;
	margin: 0 0 2px 8px;
	font-size: 14px; vertical-align: middle;
	}

.cnt .sTitle-1 {
	display: block;
	margin: 0 0 5px 0;
	font-size: 16px; line-height: 1.3em;
	}
.cnt .sTitle-2 {
	display: block;
	margin: 0 0 2px 0; padding: 4px 0 0 0;
	font-size: 15px; color: #444; line-height: 1.3em;
	}

/* 내용 */
.cnt .cnt-text {
	clear: both;
	position: relative;
	margin: 0 0 50px 0; padding: 0 0 0 0;
	font-size: 14px; line-height: 1.7em; text-align: justify;
	}
.cnt .cnt-text .text-wp {
	display: block;
	margin: 0 0 35px 0; padding: 0 0 0 30px;
	}

/* 숫자형 middle 타이틀 */
.cnt .mTitle-num {
	height: 38px;
	margin: 0; padding: 0;
	font-size: 20px; color: #008eb2; letter-spacing: -1.4px; font-weight: bold; vertical-align: middle;
	overflow: hidden;
	}
.cnt .mTitle-num.type2 {height: 34px;}
.cnt .mTitle-num span.num {
	display: inline-block;
	width: 26px; height: 26px;
	margin: 0 0px 3px 0;
	font-size: 14px; color: #fff; letter-spacing: -1px; line-height: 24px; text-align: center; font-weight: bold; vertical-align: middle;
	border-radius: 100%;
	background: #008eb2;
	}

.cnt .TBL-topTxt  {margin: 0px 0 15px 0; font-size: 14px; color: #777; line-height: 130%; text-align: center;}
.img-ct {display: block; margin: 0 auto; text-align: center;}

.ht10 {clear: both; height: 10px; overflow: hidden;}
.ht15 {clear: both; height: 15px; overflow: hidden;}
.ht20 {clear: both; height: 20px; overflow: hidden;}
.ht25 {clear: both; height: 25px; overflow: hidden;}
.ht30 {clear: both; height: 30px; overflow: hidden;}


/*--- 아이콘형 리스트 타입 ---*/
.cnt .iconList {list-style: none; margin: 0 0 20px 0;}
.cnt .cnts-Box .iconList {margin-bottom: 0;}
.cnt .iconList li {
	margin: 0 0 3px 0; padding: 0 15px 0 13px;
	font-size: 14px; line-height: 1.5em; vertical-align: top;
	}
.cnt .iconList li:last-child {margin-bottom: 0 !important;}
.cnt .iconList.iL-type1 li {background: url('/images/icon/ic_gray3.gif') no-repeat 0 12px;}
.cnt .iconList.iL-type2 li {padding-left: 10px; background: url('/images/icon/ic_gray.gif') no-repeat 0 10px;}

/*--- Box 타입 ---*/
.cnt .cnts-Box {
	position: relative;
	margin: 0 auto 20px auto; padding: 13px 20px 16px 20px;
	font-size: 14px; line-height: 1.6em;
	border: 1px solid #ddd;
	border-radius: 5px;
	box-sizing: border-box;
	}
.cnt .cnts-Box.gray-line	{border-color: #ddd;}
.cnt .cnts-Box.skyblue		{border-color: #bad7dd; background: #f2f8f9;}

/*-- table --*/
.cnt .cnt-TBL {
	margin: 0 auto;
	padding: 8px 0 0 0;
	box-shadow: 0 1px 0 0 rgba(0,0,0, 0.05);
	}
.cnt .cnt-TBL table {width: 100%; border-collapse: collapse; table-layout: fixed;}
.cnt .cnt-TBL table.line {border-left: 1px solid #b7d0d5; border-right: 1px solid #b7d0d5;}
.cnt .cnt-TBL table.f12 td {font-size: 12px !important; line-height: 140%;}

.cnt .cnt-TBL th {
	padding: 4px 5px 6px 5px;
	font-size: 13px; line-height: 1.3em; font-weight: bold; text-align: center; vertical-align: middle;
	border-top: 1px solid #b7d0d5; border-bottom: 1px solid #b7d0d5; border-right: 1px solid #b7d0d5;
	background: #eaf4f6;
	box-sizing: border-box;
	}
.cnt .cnt-TBL th:last-child	{border-right: none !important;}
.cnt .cnt-TBL .Gray th:last-child	{border-right: none !important;}
.cnt .cnt-TBL th.rtLine, .cnt .cnt-TBL th.rightLine {border-right: 1px solid #b7d0d5;}
.cnt .cnt-TBL th.leftLine	{border-left: 1px solid #b7d0d5;}
.cnt .cnt-TBL th.normal		{font-weight: normal;}
.cnt .cnt-TBL th.Left		{padding-left: 12px; padding-right: 12px; text-align: left;}

.cnt .cnt-TBL td {
	padding: 6px 12px 9px 12px;
	font-size: 14px; line-height: 1.5em; vertical-align: middle; text-align: center;
	border-bottom: 1px solid #c6dee2; border-right: 1px solid #c6dee2;
	box-sizing: border-box;
	}
.cnt .cnt-TBL td:last-child			{border-right: none !important;}
.cnt .cnt-TBL .Gray td:last-child	{border-right: none !important;}
.cnt .cnt-TBL td.small, .cnt .cnt-TBL.small td {padding: 3px 12px 6px 12px !important;}
.cnt .cnt-TBL td.small-None			{padding: 3px 0 6px 0 !important;}
.cnt .cnt-TBL td.Left				{text-align: left !important;}
.cnt .cnt-TBL td.Right				{text-align: right !important;}
.cnt .cnt-TBL td.Valign				{vertical-align: top;}
.cnt .cnt-TBL td.topLine			{border-top: 1px solid #b7d0d5;}
.cnt .cnt-TBL td.leftLine			{border-left: 1px solid #b7d0d5;}
.cnt .cnt-TBL td.rightLine			{border-right: 1px solid #b7d0d5;}
.cnt .cnt-TBL td.btn				{padding: 3px 0 0px 0;}
.cnt .cnt-TBL td.white				{background: #fff;}
.cnt .cnt-TBL td.lineheight2		{line-height: 155% !important;}

/*-- 번호형 리스트 타입 --*/
.numberList {list-style: none; margin: 2px 0 0 0;}
.cnt .numberList li {
	position: relative;
	margin: 0 0 4px 0; padding: 0 0 0 18px;
	font-size: 14px; line-height: 1.5em; vertical-align: top;
	}
.cnt .numberList li:last-child {margin-bottom: 0 !important;}

.cnt .nL-type1 li span.num {position: absolute; top: 0; left: 0;}
.cnt .nL-type2 li span.num {position: absolute; top: -1px; left: 0;}

/* margin 간격 */
.mTP-5	{margin-top: 5px !important;;}
.mTP-10	{margin-top: 10px !important;;}
.mTP-15	{margin-top: 15px !important;;}
.mTP-20	{margin-top: 20px !important;;}
.mTP-25	{margin-top: 25px !important;;}
.mTP-30	{margin-top: 30px !important;;}

.mBT-0	{margin-bottom: 0 !important;}
.mBT-2	{margin-bottom: 2px !important;}
.mBT-5	{margin-bottom: 5px !important;}
.mBT-6	{margin-bottom: 6px !important;}
.mBT-8	{margin-bottom: 8px !important;}
.mBT-10	{margin-bottom: 10px !important;}
.mBT-15	{margin-bottom: 15px !important;}
.mBT-20	{margin-bottom: 20px !important;}
.mBT-25	{margin-bottom: 25px !important;}
.mBT-30	{margin-bottom: 30px !important;}

.mLT-10	{margin-left: 10px;}
.mLT-15	{margin-left: 15px;}
.mLT-20	{margin-left: 20px;}
.mLT-25	{margin-left: 25px;}
.mLT-30	{margin-left: 30px;}


/********************************************************************************************************************************
* 비영리법인의 개념 및 종류
********************************************************************************************************************************/
.intro-wp {
	clear: both;
	position: relative;
	min-width: 1200px !important;
	padding: 3.5em 0 3.5em 0;
	overflow: hidden;
	}


/********************************************************************************************************************************
* 비영리법인의 회계
********************************************************************************************************************************/
.acc-wp {
	clear: both;
	position: relative;
	min-width: 1200px !important;
	padding: 3.5em 0 3.5em 0;
	overflow: hidden;
	}

.acc-wp .box {
	position: relative; 
	margin: 0 0 30px 0; padding: 20px 0 12px 25px;
	border: 1px solid #9ec4cc;
	border-radius: 3px;
	background: #f2f8f9;
	box-shadow: 0 2px 0 0 rgba(0,0,0, 0.04);
	}
.acc-wp .box:hover {border-color: #0a9dbd;}
.acc-wp .box:hover::after {
	content: "";
    display: block;
	position: absolute; top: 0; right: 0;
	width: 0;
    border-width: 0 20px 20px 0;
    border-style: solid;
    border-color: #0a9dbd #0a9dbd #fff #fff;
    box-shadow:0 1px 2px rgba(0,0,0,0.1), -1px 1px 2px rgba(0,0,0,0.2);
	transition: all 1s;
	z-index: 2;
	}

.acc-wp .box img {
	display: inline-block;
	float: left;
	width: 80px; height: 105px;
	margin: 0 18px 10px 0;
	}
.acc-wp .box a.subj {
	display: block;
	width: 475px;
	margin: 0 0 10px 0;
	font-size: 20px; color: #333; letter-spacing: -1.5px; line-height: 1.3em; font-weight: bold;
	}
.acc-wp .box a.subj:hover {color: #f62b2b;}

.acc-wp .box span.writer {
	display: block;
	font-size: 13px; color: #666; line-height: 1.3em;
	}

.acc-wp .box span.writer strong {
	display: block;
	margin: 0 0 3px 0;
	font-size: 15px; color: #333;
	}
.acc-wp .box span.writer .mail {letter-spacing: 0;}

.acc-wp .box span.text {
	position: absolute; top: 25px; right: 30px;
	width: 750px;
	padding: 2px 0 5px 20px;
	font-size: 13px; color: #818d90; letter-spacing: -0.5px; line-height: 1.4em; text-align: justify;
	border-left: 1px dotted #a5c9d1;
	}
.acc-wp .box span.text a {
	display: inline-block;
	height: 18px;
	margin: 0 0 0 0px; padding: 2px 10px 0 10px;
	font-size: 11px; color: #fff; letter-spacing: -1px; line-height: 100%; text-decoration: none !important;  text-align: center;
	border-radius: 3px;
	background: #0a9dbd;
	}
.acc-wp .box span.text a:hover {background: #e05555;}
.acc-wp .box span.text a i {
	display: inline-block;
	margin: 0 0 1px 5px;
	font-size: 13px; vertical-align: middle;
	}

.acc-wp .col-xs-2 {
	height: 420px;
	padding: 0;
	overflow: hidden;
	}
.acc-wp .col-xs-2 img {margin: 0 0 0 -200px;}
.acc-wp .col-xs-10 {padding: 0 0 0 25px;}

/* 회계기준 tab */
.acc-wp .gijun-tabBtn {
	clear: both;
	position: relative;
	margin: 0px 0 5px 0; padding: 0 0 0 185px;
	}
.acc-wp .gijun-tabBtn .title {
	position: absolute; top: 0; left: 0;
	width: 150px; height: 50px;
	padding: 15px 0 0 0;
	font-size: 14px; color: #fff; line-height: 1.3em; text-align: center; vertical-align: top;
	border-radius: 3px;
	background: #666 url('../images/cell_Bg.png') repeat;
	}
.acc-wp .gijun-tabBtn:hover .title {background-color: #333; transition: all 0.5s;}
.acc-wp .gijun-tabBtn .title i {
	display: inline-block;
	position: absolute; top: 14px; right: -25px;
	margin: 0 0 1px 8px;
	font-size: 20px; color: #0a9dbd; vertical-align: middle;
	}
.acc-wp .gijun-tabBtn .title i:before {content: "\f0a9";}
.acc-wp .gijun-tabBtn:hover .title i {
	color: #f62b2b;
	-webkit-animation-name: hvr-icon-hang-sink, hvr-icon-hang;
    animation-name: hvr-icon-hang-sink, hvr-icon-hang;
    -webkit-animation-duration: .1s, .5s;
    animation-duration: .1s, .5s;
    -webkit-animation-delay: 0s, .1s;
    animation-delay: 0s, .1s;
    -webkit-animation-timing-function: ease-out, ease-in-out;
    animation-timing-function: ease-out, ease-in-out;
    -webkit-animation-iteration-count: 1, infinite;
    animation-iteration-count: 1, infinite;
    -webkit-animation-fill-mode: forwards;
    animation-fill-mode: forwards;
    -webkit-animation-direction: normal, alternate;
    animation-direction: normal, alternate;
	}

.acc-wp .gijun-tabBtn .tab {
	float: left;
	width: 100%;
	list-style: none;
	margin: 0; padding: 0;
	}
.acc-wp .gijun-tabBtn .tab li {
	float: left;
	width: 50%;
	margin: 0 0 0px 0; padding: 0 10px 0 0;
	}
.acc-wp .gijun-tabBtn .tab li:last-child {padding-right: 0;}
.acc-wp .gijun-tabBtn .tab li a {
	display: block;
	position: relative;
	height: 50px;
	padding: 16px 0 0 0;
	font-size: 15px; color: #fff; letter-spacing: -0.6px; line-height: 100%; text-decoration: none; text-align: center;
	border: 1px solid #098fac;
	border-radius: 5px;
	background: #0a9dbd;
	}
.acc-wp .gijun-tabBtn .tab li a:hover {
	border-color: #1b3b6e; background-color: #204784;
	box-shadow: 0 1px 3px 0 rgba(0,0,0, 0.3);
	}
.acc-wp .gijun-tabBtn .tab li a:active {bottom: -2px;}
.acc-wp .gijun-tabBtn .tab li a::after {
	content: "+";
	display: block;
	position: absolute; top: 50%; right: -4px;
	width: 19px; height: 18px;
	margin: -9px 0 0 0; padding: 7px 0 0 0;
	font-size: 13px; color: rgba(255,255,255, 0.8); line-height: 0;
	border-top-left-radius: 9px; border-bottom-left-radius: 9px;
	background: #2259a6;
	}
.acc-wp .gijun-tabBtn .tab li a:hover::after {
	color: #fff;
	background: #f62b2b;
	animation: law-icMv 300ms linear;
	}


/********************************************************************************************************************************
* 비영리법인의 세무
********************************************************************************************************************************/
.tax-wp {
	clear: both;
	position: relative;
	min-width: 1200px !important;
	padding: 3.5em 0 3.5em 0;
	overflow: hidden;
	}
.tax-wp .haesul-wp {
	clear: both;
	margin: 0 0 35px -15px;
	}
.tax-wp .haesul-wp .col-xs-6, .tax-wp .haesul-wp .col-xs-12 {padding-right: 0;}
.tax-wp .haesul-wp .box {
	position: relative; padding: 20px 0 15px 20px;
	min-height: 190px;
	border: 1px solid #9ec4cc;
	border-radius: 3px;
	background: #f2f8f9;
	box-shadow: 0 2px 0 0 rgba(0,0,0, 0.04);
	}
.tax-wp .haesul-wp .box:hover {border-color: #0a9dbd;}

.tax-wp .haesul-wp .box:hover::after {
	content: "";
    display: block;
	position: absolute; top: 0; right: 0;
	width: 0;
    border-width: 0 20px 20px 0;
    border-style: solid;
    border-color: #0a9dbd #0a9dbd #fff #fff;
    box-shadow:0 1px 2px rgba(0,0,0,0.1), -1px 1px 2px rgba(0,0,0,0.2);
	transition: all 1s;
	z-index: 2;
	}

.tax-wp .haesul-wp .box img {
	display: inline-block;
	float: left;
	width: 80px; height: 105px;
	margin: 0 18px 6px 0;
	}
.tax-wp .haesul-wp .box span.text {
	display: inline-block;
	float: left;
	width: 370px;
	padding: 0 0 0 0;
	font-size: 12px; color: #818d90; letter-spacing: -0.2px; line-height: 1.3em;
	}
.tax-wp .haesul-wp .box a {
	display: block;
	width: 530px;
	margin: -3px 0 5px 0;
	font-size: 18px; color: #333; letter-spacing: -1.2px; line-height: 1.3em; font-weight: bold;
	}
.tax-wp .haesul-wp .box a:hover {color: #f62b2b;}

.tax-wp .haesul-wp .box span.writer {
	display: block;
	font-size: 12px; color: #666; line-height: 1.3em;
	}

.tax-wp .haesul-wp .box span.writer strong {
	display: block;
	margin: 0 0 2px 0;
	font-size: 14px; color: #333;
	}
.tax-wp .haesul-wp .box span.writer .mail {letter-spacing: 0;}

.tax-wp .haesul-wp .col-xs-12 .box {min-height: 180px;}
.tax-wp .haesul-wp .col-xs-12 .box a {width: 1110px; margin: 5px 0 10px 0;}
.tax-wp .haesul-wp .col-xs-12 .box span.text {width: 950px; font-size: 13px;}

/*-- 조문별 해설 & 주제어 --*/
.jo-Haesul-keyword-wp {
	clear: both;
	position: relative;
	min-height: 60px;
	margin: 0 -10px 25px 0; padding: 0 0 0 255px;
	overflow: hidden;
	}
.jo-Haesul-keyword-wp .title {
	position: absolute; top: 0; bottom: 0; left: 0;
	width: 220px;
	padding: 15px 10px 0 10px;
	font-size: 14px; color: #fff; letter-spacing: -1px; line-height: 1.3em; text-align: center; vertical-align: top;
	border-radius: 3px;
	background: #666 url('../images/cell_Bg.png') repeat;
	}
.jo-Haesul-keyword-wp:hover .title {background-color: #333; transition: all 0.5s;}
.jo-Haesul-keyword-wp .title span.box {
	justify-content: center;
	align-items: center;
	}
.jo-Haesul-keyword-wp .title i {
	display: inline-block;
	position: absolute; top: 9px; right: -25px;
	margin: 0 0 1px 8px;
	font-size: 21px; color: #0a9dbd; vertical-align: middle;
	z-index: 2;
	}
.jo-Haesul-keyword-wp .title i:before {content: "\f0a9";}
.jo-Haesul-keyword-wp:hover .title i {
	color: #f62b2b;
	-webkit-animation-name: hvr-icon-hang-sink, hvr-icon-hang;
    animation-name: hvr-icon-hang-sink, hvr-icon-hang;
    -webkit-animation-duration: .1s, .5s;
    animation-duration: .1s, .5s;
    -webkit-animation-delay: 0s, .1s;
    animation-delay: 0s, .1s;
    -webkit-animation-timing-function: ease-out, ease-in-out;
    animation-timing-function: ease-out, ease-in-out;
    -webkit-animation-iteration-count: 1, infinite;
    animation-iteration-count: 1, infinite;
    -webkit-animation-fill-mode: forwards;
    animation-fill-mode: forwards;
    -webkit-animation-direction: normal, alternate;
    animation-direction: normal, alternate;
	}

.jo-Haesul-keyword-wp .title .bubjo-btn {
	display: block;
	position: relative;
	width: 70px; height: 20px;
	margin: 6px auto 0 auto; padding: 2px 0 0 0;
	font-size: 11px; color: rgba(255,255,255, 0.6); line-height: 100%; text-decoration: none !important; text-align: center;
	border: 1px solid #1e4f92;
	border-radius: 4px;
	background: #2259a6;
	}
.jo-Haesul-keyword-wp .title .bubjo-btn:hover {color: #fff; border-color: #098fac; background: #0a9dbd;}
.jo-Haesul-keyword-wp .title .bubjo-btn:active {bottom: -2px;}

/* 링크 Tab */
.jo-Haesul-keyword-wp ul.tab {
	float: left;
	position: relative;
	width: 100%;
	list-style: none;
	margin: 0 0 0 0; padding: 0;
	overflow: hidden;
	z-index: 1;
	}
.jo-Haesul-keyword-wp ul.tab li {
	float: left;
	width: 50%;
	padding: 0 10px 0 0;
	line-height: 1.4em; text-align: center;
	}

.jo-Haesul-keyword-wp ul.tab li p.tit {
	display: block;
	position: relative;
	height: 35px;
	margin: 0 0 10px 0; padding: 9px 0 0 0;
	font-size: 13px; color: #fff; letter-spacing: -0.5px; line-height: 100%; text-decoration: none; text-align: center;
	border: 1px solid #098fac;
	border-radius: 5px;
	background: #0a9dbd;
	}
.jo-Haesul-keyword-wp ul.tab li:hover p.tit {background: #0078b6 url('../images/cell_Bg.png') repeat; transition: all 0.5s;}

.jo-Haesul-keyword-wp ul.tab li a.heasul {
	display: inline-block;
	position: relative;
	margin: 0 0 3px 0;
	font-size: 14px; letter-spacing: -0.8px; text-align: center; text-decoration: none !important;
	}
.jo-Haesul-keyword-wp ul.tab li a.heasul:hover {color: #f62b2b;}
.jo-Haesul-keyword-wp ul.tab li a.heasul::after {
	content: "\f0c1";	/* f0c1 f08e */
    position: absolute; top: 2px; right: -18px;
    font-size: 13px; color: #ddd; font-weight: normal !important;
    font-family: 'FontAwesome';
    -webkit-transform: translateZ(0);
    transform: translateZ(0);
	}
.jo-Haesul-keyword-wp ul.tab li a.heasul:hover::after {color: #f62b2b;}	/* #2259a6 */

.jo-Haesul-keyword-wp ul.tab li.c1 span {width: 100%;}
.jo-Haesul-keyword-wp ul.tab li.c2 span {width: 50%;}
.jo-Haesul-keyword-wp ul.tab li.c3 span {width: 33.333333%;}
.jo-Haesul-keyword-wp ul.tab li.c4 span {width: 25%;}
.jo-Haesul-keyword-wp ul.tab li.c5 span {width: 20%;}
.jo-Haesul-keyword-wp ul.tab li.c6 span {width: 16.666666%;}
.jo-Haesul-keyword-wp ul.tab li.c7 span {width: 14.285714%;}
.jo-Haesul-keyword-wp ul.tab li.c8 span {width: 12.5%;}

.jo-Haesul-keyword-wp ul.tab li span {
	float: left;
	}

.jo-Haesul-keyword-wp ul.tab li a.keyword {
	display: block;
	position: relative;
	height: 26px;
	margin: 0 2px 4px 2px; padding: 3px 5px 0 5px;
	font-size: 13px; color: #fff; letter-spacing: -1px; line-height: 120%; text-decoration: none; text-align: center;
	border: 1px solid #acb3b4;
	border-radius: 25px;
	background: #b1b9ba;
	}
.jo-Haesul-keyword-wp ul.tab li a.keyword.two {
	height: 45px;
	padding-top: 4px;
	}
/*
.jo-Haesul-keyword-wp ul.tab li span:last-child a.keyword {margin-right: 0;}
*/
.jo-Haesul-keyword-wp ul.tab li a.keyword:hover {border-color: #c24b4b; background: #e05555;}
.jo-Haesul-keyword-wp ul.tab li a.keyword:active {bottom: -2px;}
.jo-Haesul-keyword-wp ul.tab li.c1 span a.keyword {display: inline-block !important;}
.jo-Haesul-keyword-wp ul.tab li.c1 a.keyword {padding-left: 25px; padding-right: 25px;}

.tax-wp .tax-etc {
	clear: both;
	position: relative;
	margin: 0 -10px 0 0;
	}
.tax-wp .tax-etc .tab {
	float: left;
	width: 100%;
	list-style: none;
	margin: 0; padding: 0;
	}
.tax-wp .tax-etc .tab li {
	float: left;
	width: 50%;
	margin: -10px 0 0px 0; padding: 0 10px 0 0;
	}
.tax-wp .tax-etc .tab li a {
	display: block;
	position: relative;
	height: 50px;
	padding: 16px 0 0 0;
	font-size: 15px; color: #fff; letter-spacing: -0.6px; line-height: 100%; text-decoration: none; text-align: center;
	border: 1px solid #098fac;
	border-radius: 3px;
	background: #0a9dbd;
	}
.tax-wp .tax-etc .tab li a:hover {
	border-color: #1b3b6e; background-color: #204784;
	box-shadow: 0 1px 3px 0 rgba(0,0,0, 0.3);
	}
.tax-wp .tax-etc .tab li a:active {bottom: -2px;}
.tax-wp .tax-etc .tab li a::after {
	content: "+";
	display: block;
	position: absolute; top: 50%; right: -4px;
	width: 19px; height: 18px;
	margin: -9px 0 0 0; padding: 7px 0 0 0;
	font-size: 13px; color: rgba(255,255,255, 0.8); line-height: 0;
	border-top-left-radius: 9px; border-bottom-left-radius: 9px;
	background: #2259a6;
	}
.tax-wp .tax-etc .tab li a:hover::after {
	color: #fff;
	background: #f62b2b;
	animation: law-icMv 300ms linear;
	}


/********************************************************************************************************************************
* 비영리법인 유형별 회계와 세무 실무
********************************************************************************************************************************/
.etc-wp {
	clear: both;
	position: relative;
	min-width: 1200px !important;
	padding: 3.5em 0 3.5em 0;
	overflow: hidden;
	}
.etc-wp .word-tree {
	margin: 15px 0 0 30px;
	overflow: hidden;
	}
.etc-wp .word-tree .row2 {
	display: inline-block;
	padding: 0 50px 0 0;
	font-size: 14px; color: #666; line-height: 1.7em;
	}