@charset "euc-kr";

/* (±¸)ÅÃ½º³Ý Ã»Å¹±ÝÁö¹ý CSS */
@import url('Landing_kyl_law.css') screen;

/********************************************************************************************************************************
* Default & °øÅë SET
********************************************************************************************************************************/
.new-Set * {box-sizing: border-box;}
.new-Set *:before, .new-Set *:after {box-sizing: border-box;}

* {box-sizing: border-box;}
*:before, *:after {box-sizing: border-box;}

#content-Field {clear: both; position: relative;  width: 100%; margin: 0 auto; line-height: 100%;}

#content-Field section {clear: both; padding: 0 0 10px 0; font-size: 14px; overflow: hidden;}
#content-Field section .contents {font-size: 14px; line-height: 170%; text-align: justify;}
#content-Field section:last-child .contents:last-child {margin-bottom: 0 !important;}
#content-Field section .type1					{margin: 25px 10px 35px 10px;}
#content-Field section .type1.End, #content-Field section .type1.End2		{margin-bottom: 45px !important;}
#content-Field section .type1.None			{margin-left: 0; margin-right: 0;}
#content-Field section .type2					{margin: 0px 0 35px 0;}
#content-Field section .type2-in				{margin: 0px 0 35px 0; padding-left: 16px;}
#content-Field section .type2-inin				{margin: 0px 0 35px 0; padding-left: 16px; padding-right: 16px;}
#content-Field section .type2.End, #content-Field section .type2-in.End, #content-Field section .type2-inin.End	{margin-bottom: 45px !important;}
#content-Field section .type2.End2, #content-Field section .type2-in.End2, #content-Field section .type2-inin.End2	{margin-bottom: 45px !important;}
#content-Field section .type3					{margin: -2px 0 30px 16px;}
#content-Field section .type3.End			{margin-bottom: 35px !important;}
#content-Field section .type3.End2			{margin-bottom: 45px !important;}
#content-Field section .type3-inin				{margin: 0px 16px 30px 16px;}
#content-Field section .type3-inin-end			{margin: 0px 16px 30px 16px;}

/* »ó´Ü ½æ³×ÀÏ */
#content-Field .cnts-Top-Visual {margin: -10px 0 40px 0 !important;}
#content-Field .cnts-Top-Visual img		{display: block; width: 750px; height: auto; margin: 0 auto;}
#content-Field .cnts-Top-Visual.New img {width: 1050px;}

/* À­Ã·ÀÚ(ÁÖ¼®) */
#content-Field sup, sub {position: relative; display: inline-block; height: 0; margin: 0 2px; line-height: 1; font-size: 11px; vertical-align: baseline;}
#content-Field sup {bottom: 1ex; color: #0000ff; text-indent: 0 !important; font-weight: bold;}
#content-Field sub {top: 0.5ex; color: #0000ff; font-weight: bold;}
#content-Field sup.normal {font-weight: normal !important;}

#content-Field .sup-text-box {margin: 0 0 30px 0; font-size: 11px; color: #00a8e7; line-height: 140%; vertical-align: top; overflow: hidden;}
#content-Field .sup-text-box span.in	{display: inline-block; margin: 0 0 0 10px;}
#content-Field .sup-text-box span.subj {margin: 0 8px 0 0;	vertical-align: top;}
#content-Field .sup-text-box span.txt	{vertical-align: top;}

/* ÁÖ¼® ¼³¸í¿ë */
#content-Field .sup-txt {display: block; margin: 3px 0 0 0; font-size: 11px; color: #00a8e7; line-height: 135%;}
#content-Field .sup-txt.in {margin-left: 15px;}
#content-Field .sup-txt2 {display: block; margin: 5px 0 0 0; font-size: 11px; color: #00a8e7; line-height: 135%; vertical-align: top;}
#content-Field .sup-txt a, #content-Field .sup-txt2 a, #content-Field .sup-txt3 a, #content-Field .sup-txt4 a {color: #00a8e7; text-decoration: underline;}
#content-Field .sup-txt3 {display: block; font-size: 11px; color: #00a8e7; line-height: 135%;}
#content-Field .sup-txt4 {display: block; margin: 3px 0 3px 0; font-size: 11px; color: #00a8e7; line-height: 135%;}

#content-Field .sup-ntxt {display: block; margin: 4px 0 4px 0; margin-left: 8px; text-indent: -8px; font-size: 11px; color: #00a8e7; line-height: 140%; vertical-align: top;}
#content-Field .sup-ntxt.num {margin-left: 12px; text-indent: -12px;}
#content-Field .sup-ntxt.in {margin-left: 16px; margin-bottom: 4px;}

#content-Field .sup-ntxt .box {margin: 8px 10px 0 0; padding: 6px 15px 6px 15px; font-size: 11px; color: #00a8e7; line-height: 135%; text-indent: 0; vertical-align: top; border: 1px solid #7ac2f4;}
#content-Field .sup-ntxt .box.ct {text-align: center;}

#content-Field .sup-txt .cnt-TBL, #content-Field .sup-ntxt .cnt-TBL {box-shadow: none !important;}
#content-Field .sup-txt .cnt-TBL th, #content-Field .sup-ntxt .cnt-TBL th {
    font-size: 11px !important; color: #00a8e7; font-weight: normal !important;
    border-top-color: #8fc8ef !important; border-bottom-color: #8fc8ef !important; border-right-color: #8fc8ef !important;
    background: #e8f6fd !important;
}
#content-Field .sup-txt .cnt-TBL th.leftLine, #content-Field .sup-ntxt .cnt-TBL th.leftLine {border-left-color: #8fc8ef !important;}
#content-Field .sup-txt .cnt-TBL td, #content-Field .sup-ntxt .cnt-TBL td {
    font-size: 11px !important; color: #00a8e7; line-height: 130%;
    border-bottom-color: #8fc8ef !important; border-right-color: #8fc8ef !important;
}

#content-Field .sup-ntxt table.bunsu td {font-size: 11px !important; color: #00a8e7; line-height: 130%;}
#content-Field .sup-ntxt table.bunsu td.up	{border-color: #8fc8ef !important;}

#content-Field .numberList {list-style: none; margin: 2px 0 15px 0;}
#content-Field .numberList li {position: relative; margin: 0 0 3px 0; padding: 0 0 0 24px; font-size: 14px; line-height: 165%; vertical-align: top;}
#content-Field .numberList li:last-child {margin-bottom: 0 !important;}
#content-Field .numberList li.bgNone {background: none !important;}

#content-Field .numberList.f12 li {font-size: 13px; margin-bottom: 1px; line-height: 150%;}
#content-Field .numberList li.none  {padding: 10px 0 5px 0 !important;}
#content-Field .numberList li.none2 {padding: 10px 0 10px 0 !important;}

#content-Field .nL-type1 li span.num:first-child	{position: absolute; top: 0; left: 0;}
#content-Field .nL-type2 li							{background: none !important;}
#content-Field .nL-type2 li span.num:first-child	{position: absolute; top: -1px; left: 0;}
#content-Field .nL-type3 li							{padding-left: 28px;}
#content-Field .nL-type3 li span.num:first-child	{position: absolute; top: -1px; left: 0;}
#content-Field .nL-type4 li							{padding-left: 30px;}
#content-Field .nL-type4 li span.num:first-child	{position: absolute; top: 0; left: 0;}
#content-Field .nL-type2 li span.num, #content-Field .nL-type3 li span.num {top: 0px;}

#content-Field ol[type="a"]			{list-style-type: lower-alpha; margin: 0 0 15px 20px;}
#content-Field ul[type="spuare"]	{list-style-type: disc; margin: 0 0 15px 20px;}
#content-Field ol[type="a"] li, ul[type="spuare"] li {font-size: 13px; line-height: 155%;}

#content-Field .iconList {list-style: none; margin: 2px 0 15px 0;}
#content-Field .iconList li {margin: 0 0 3px 0; padding: 0 0 0 12px; font-size: 14px; line-height: 165%; vertical-align: top;}
#content-Field .iconList li.none {padding: 0 !important; background: none !important;}
#content-Field .iconList.f12 li {font-size: 13px; margin-bottom: 1px; line-height: 155%;}
#content-Field .iconList.in li {margin: 0 !important;}
#content-Field .iconList li:last-child {margin-bottom: 0 !important;}
#content-Field .cnt-TBL .iconList li {margin: 0 !important;}

#content-Field .iL-type1 li				{padding-left: 12px !important; background: url('../../images/practice_comentary/ic_gray3.gif') no-repeat 0 12px;}
#content-Field .iL-type1 li.icon	{background: url('../../images/practice_comentary/ic_gray3.gif') no-repeat 0 12px !important;}
#content-Field .iL-type2 li				{padding-left: 10px; background: url('../../images/practice_comentary/ic_gray.gif') no-repeat 1px 10px;}
#content-Field .iL-type3 li				{padding-left: 13px; background: url('../../images/practice_comentary/board_ic4.png') no-repeat 0 7px;}
#content-Field .iL-type4 li				{padding-left: 16px; background: url('../../images/practice_comentary/add2014_ic3.gif') no-repeat 0 7px;}
#content-Field .iL-type5 li				{padding-left: 13px; background: url('../../images/practice_comentary/list_ic1.png') no-repeat 0 7px;}
#content-Field .iL-type6 li				{padding-left: 20px; background: url('../../images/practice_comentary/list_ic2.png') no-repeat 0 1px; background-size: 15px auto;}
#content-Field .iL-type7 li				{margin-bottom: 22px; padding-left: 12px; padding-right: 8px; background: url('../../images/practice_comentary/graybar.gif') no-repeat 1px 8px;}
#content-Field .iL-type7 li:last-child {margin-bottom: 0;}

#content-Field .cnts-Box {position: relative; margin: 0 auto 15px auto; padding: 20px 25px 21px 25px; font-size: 14px; line-height: 160%;}
#content-Field .cnts-Box.pdBig   {padding-top: 16px; padding-bottom: 16px;}
#content-Field .cnts-Box.pdsmall {padding-top: 12px; padding-bottom: 13px;}
#content-Field .cnts-Box.half	 {width: 80%;}
@media screen and (max-width: 480px){
    #content-Field .cnts-Box.half {width: 100%;}
}

#content-Field .cB-type1	{background: #eee;}
#content-Field .cB-type2	{background: #eaf4f6;}
#content-Field .cB-type3	{background: #deecf2;}
#content-Field .cB-type4	{background: #e9f5f3;}
#content-Field .cB-type5	{background: #f5eaf0;}
#content-Field .cB-type6	{background: #f5f3e2;}
#content-Field .cB-type7	{border: 1px solid rgba(255,255,255, 0.8); outline: 1px solid #becbdc; background: #edf2f9;}
#content-Field .cB-type8	{border: 1px solid #becbdc;}
#content-Field .cB-type9	{padding: 13px 20px 15px 20px; border: 2px solid #becbdc;}
#content-Field .cB-type10	{border: 3px double #becbdc; background: #fbfdfd;}
#content-Field .cB-type11	{border: 1px solid #d5d5d5;}
#content-Field .cB-type12	{background: #edece5;}
#content-Field .cB-type13	{background: #ebeae1;}
#content-Field .cB-type14	{border: 1px solid #b7d0d5; background: #f4f9fa;}
#content-Field .cB-type15	{background: #f0f2f7;}


/* ÀÌ¹ÌÁö Á¤·Ä */
#content-Field .img-ct		{display: block; margin: 0 auto 15px auto; text-align: center;}
#content-Field .img-ct .line {border: 1px solid #999; }
#content-Field .img-ct img {max-width: 950px; height: auto;}
#content-Field .img-ct2		{display: block; margin: 0 auto; text-align: center;}
#content-Field .img-lt		{display: block; margin: 5px auto 15px auto; padding: 0 0 0 2px; text-align: left;}
#content-Field .img-lt2		{display: block; margin: 0 auto; padding: 0 0 0 2px; text-align: left;}



/********************************************************************************************************************************
* ÄÜÅÙÃ÷¿ë(°øÅë)
********************************************************************************************************************************/
#content-Field .cnts-List-Title {
    position: relative;
    margin: 0 0 40px 0; padding: 0 5px 5px 5px;
    border: 1px solid rgba(255,255,255, 0.4); outline: 1px solid #bec9da;
    border-radius: 0px;
    background: #d3dbe6 url('../../images/practice_comentary/cnts_List_Title_ic2.png') no-repeat right 11px;
    box-shadow: 0 2px 0 0 rgba(0,0,0, 0.08);
}
#content-Field .cnts-List-Title .subj {
    min-height: 30px;
    margin-bottom: 0; padding: 7px 20px 7px 23px;
    font-size: 13px; color: #365c98; line-height: 110%; font-weight: bold;
    background: url('../../images/practice_comentary/cnts_List_Title_ic.png') no-repeat 5px 8px;
}
#content-Field .cnts-List-Title .list {padding: 3px 15px 2px 15px; border-radius: 4px; background: #fff; box-shadow: 0 1px 0 0 rgba(0,0,0, 0.05) inset;  overflow: hidden;}
#content-Field .cnts-List-Title .list li {
    list-style: none;
    padding: 4px 8px 4px 8px;
    font-size: 12px; letter-spacing: -0.3px; line-height: 130%;
    border-bottom: 1px dashed #e9eef5;
}
#content-Field .cnts-List-Title .list li:last-child {border-color: transparent;}
#content-Field .cnts-List-Title .list.half li {float: left; width: 50%;}
#content-Field .cnts-List-Title .list.half li:last-child {border-bottom: 1px dashed #e6f0f2;}
#content-Field .cnts-List-Title .list li a {display: inline-block;}
#content-Field .cnts-List-Title .list li a u {text-decoration: none;}

#content-Field .cnts-summary {
    margin: -7px auto 40px auto; padding: 13px 15px 14px 15px;
    font-size: 13px; color: #555; letter-spacing: -0.3px; line-height: 150%; text-align: justify;
    border: 1px solid rgba(255,255,255, 0.5); outline: 1px solid #d3deed;
    background: #f1f4f9;
}

/* Å¸ÀÌÆ² Á¾·ù(depthº°) */
#content-Field .title-1 {
    clear: both;
    position: relative;
    min-height: 33px;
    padding: 8px 30px 8px 30px;
    font-size: 15px; color: #444; line-height: 130%; font-weight: bold; vertical-align: top;
    border: 1px solid #c9d1e0;
    border-radius: 3px;
    background: #e8ebf2 url('../../images/practice_comentary/cnts_List_Title_ic2.png') no-repeat right 15px;
    box-shadow: 0 1px 0 0 rgba(0,0,0, 0.04), 1px 1px 0 0 rgba(255,255,255, 0.5) inset;
}
#content-Field .title-1:after {content: ""; display: block; position: absolute; top: 11px; left: 9px; width: 13px; height: 13px; background: url('../../images/practice_comentary/title1_ic.png') no-repeat 0 0;}
#content-Field .title-1 a[name] {color: #444; text-decoration: none;}
#content-Field .title-1 a[id]	{color: #444; text-decoration: none;}

#content-Field .title-2 {
    clear: both;
    position: relative;
    margin: 0 0 10px 0; padding: 0 0 0 18px;
    font-size: 15px; color: #365c98; line-height: 130%; font-weight: bold; vertical-align: top;
    background: url('../../images/practice_comentary/title2_ic.png') no-repeat 0 4px;
}
#content-Field .title-2 + .title-3 {margin-top: 15px !important;}


#content-Field .title-3 {
    clear: both;
    position: relative;
    margin: 0 0 8px 0; padding: 0 16px 0 16px;
    font-size: 14px; color: #444; line-height: 130%; font-weight: bold; vertical-align: top;
    background: url('../../images/practice_comentary/title3_ic2.png') no-repeat 5px 7px;
}

#content-Field .title-4 {
    clear: both;
    margin: 0 0 5px 0;
    font-size: 13px; color: #6d444c; line-height: 130%; font-weight: bold; vertical-align: top;
}
#content-Field .title-4.new {display: block;}
#content-Field .title-42 {
    clear: both;
    display: block;
    margin: 5px 0 4px 0;
    font-size: 14px; color: #6d444c; line-height: 130%; font-weight: normal; vertical-align: top;
}

#content-Field .title-5		{display: block; margin: 0 0 2px 0; font-size: 14px;}
#content-Field .title-6		{display: block; margin: 5px 0 2px 0; font-size: 14px;}
#content-Field .title-7		{display: block; margin: 0 0 8px 0; font-size: 14px;}
#content-Field .title-8		{display: block; margin: 0 0 5px 0; font-size: 14px;}



/********************************************************************************************************************************
* table
********************************************************************************************************************************/
#content-Field .TBL-topTxt  {margin-bottom: 5px; font-size: 13px; color: #555; line-height: 130%; text-align: center;}
#content-Field .TBL-topTxt2 {font-size: 13px; color: #555; line-height: 120%; text-align: right;}
#content-Field .TBL-topTxt .Right {float: right; font-size: 11px;}

#content-Field .cnt-TBL {margin: 0 auto; padding: 8px 0 0 0; box-shadow: 0 1px 0 0 rgba(0,0,0, 0.05);}
#content-Field .cnt-TBL .cnt-TBL {box-shadow: none !important;}
#content-Field .cnt-TBL table {width: 100%; border-collapse: collapse; table-layout: fixed;}
#content-Field .cnt-TBL table.line {border-left: 1px solid #becbdc; border-right: 1px solid #becbdc;}
#content-Field .cnt-TBL table.line td:last-child	{border-right-color: #becbdc;}
#content-Field .cnt-TBL table.f12 td {font-size: 12px !important; line-height: 150%;}

#content-Field .cnt-TBL th {
    padding: 5px 5px 5px 5px;
    font-size: 13px; line-height: 130%; font-weight: bold; text-align: center; vertical-align: middle;
    border-top: 1px solid #becbdc; border-bottom: 1px solid #becbdc; border-right: 1px solid #becbdc;
    background: #edf2f9;

}
#content-Field .cnt-TBL th:last-child			{border-right: none !important;}
#content-Field .cnt-TBL .Gray th:last-child		{border-right: none !important;}
#content-Field .cnt-TBL th.rtLine, #content-Field .cnt-TBL th.rightLine {border-right: 1px solid #becbdc;}
#content-Field .cnt-TBL th.leftLine				{border-left: 1px solid #becbdc;}
#content-Field .cnt-TBL th.normal				{font-weight: normal;}
#content-Field .cnt-TBL th.Left					{padding-left: 12px; padding-right: 12px; text-align: left;}
#content-Field .cnt-TBL th.Left2				{padding: 12px 12px; line-height: 150%; text-align: left;}
#content-Field .cnt-TBL th.bg					{background: #fff !important;}

#content-Field .cnt-TBL td {
    padding: 8px 15px 8px 15px;
    font-size: 14px; line-height: 155%; vertical-align: middle; text-align: center;
    border-bottom: 1px solid #cdd9e9; border-right: 1px solid #cdd9e9;

}
#content-Field .cnt-TBL td:last-child			{border-right: none !important;}
#content-Field .cnt-TBL .Gray td:last-child		{border-right: none !important;}
#content-Field .cnt-TBL td.small, #content-Field .cnt-TBL.small td  {padding: 5px 12px 5px 12px !important;}
#content-Field .cnt-TBL td.small-None, #content-Field .cnt-TBL td.None	{padding: 3px 0 6px 0 !important;}
#content-Field .cnt-TBL td.Left					{text-align: left;}
#content-Field .cnt-TBL td.Left2				{padding-top: 8px !important; padding-bottom: 11px !important; text-align: left !important;}
#content-Field .cnt-TBL td.Right				{text-align: right !important;}
#content-Field .cnt-TBL td.Ct					{text-align: center !important;}
#content-Field .cnt-TBL td.Valign				{vertical-align: top;}
#content-Field .cnt-TBL td.topLine				{border-top: 1px solid #becbdc;}
#content-Field .cnt-TBL td.leftLine				{border-left: 1px solid #becbdc;}
#content-Field .cnt-TBL td.rightLine			{border-right: 1px solid #becbdc;}
#content-Field .cnt-TBL td.bottomLine			{border-bottom: 1px solid #becbdc;}
#content-Field .cnt-TBL td.btn					{padding: 3px 0 0px 0;}
#content-Field .cnt-TBL td.white				{background: #fff;}
#content-Field .cnt-TBL td.lineheight2			{line-height: 155% !important;}
#content-Field .cnt-TBL td.bg					{background: #f6f8fc;}
#content-Field .cnt-TBL td.bg2					{background: #eee;}
#content-Field .cnt-TBL td.bg3					{background: rgba(255,0,0, 0.07);}
#content-Field .cnt-TBL td.rightLine-None		{border-right: none !important;}
#content-Field .cnt-TBL td.bottomLine-None		{border-bottom: none !important;}
#content-Field .cnt-TBL td.None					{padding-top: 0 !important; padding-bottom: 0 !important;}

#content-Field .cnt-TBL td .file				{display: inline-block; width: 22px !important; height: 22px !important; vertical-align: middle;}

#content-Field .cnt-TBL.small2 td				{padding: 3px 8px 3px 8px !important; line-height: 145%;}
#content-Field .cnt-TBL.small3 td				{padding: 2px 5px 2px 5px !important;}
#content-Field .cnt-TBL.small4 td				{padding: 1px 3px 4px 3px !important;}
#content-Field .cnt-TBL.f11 td					{font-size: 11px; line-height: 150%;}
#content-Field .cnt-TBL.f12 td					{font-size: 12px; line-height: 150%;}
#content-Field .cnt-TBL.f90p td					{font-size: 90% !important; line-height: 150%;}
#content-Field .cnt-TBL.Ct td					{text-align: center !important;}
#content-Field .cnt-TBL td span.f11				{display: inline-block; margin: 1px 0 0 0; line-height: 1.4em !important;}

#content-Field .cnt-TBL tr.bottomLine-None td	{border-bottom: none !important;}
#content-Field .cnt-TBL td.img img				{width: 100%; height: auto;}

/* °³Á¤¼¼¹ý ÇØ¼³¿ë */
#content-Field .cnt-TBL.GJung td				{text-align: left; vertical-align: top;}
#content-Field .cnt-TBL.GJung td td				{vertical-align: middle;}
#content-Field .cnt-TBL.GJung td.ct				{padding-left: 5px; padding-right: 5px; text-align: center;}
#content-Field .cnt-TBL.GJung td > strong		{display: inline-block;	margin: 0 0 4px 0;}
#content-Field .cnt-TBL.GJung td .photo			{display: block; width: auto; height: auto;	vertical-align: middle;}
#content-Field .cnt-TBL.GJung td .etc			{display: inline-block; margin: 0 0 0 15px; font-size: 11px;}

#content-Field .cnt-TBL table.Gline {border-left: 1px solid #e0e0e0 !important; border-right: 1px solid #e0e0e0 !important;}
#content-Field .cnt-TBL table.Gline td				{border-right: 1px solid #e0e0e0 !important;}
#content-Field .cnt-TBL table.Gline td:last-child	{border-right: 1px solid #e0e0e0 !important;}

#content-Field .cnt-TBL .Gray th {
    border-top: 1px solid #bbb !important; border-bottom: 1px solid #d1d1d1 !important; border-right: 1px solid #d1d1d1 !important;
    background: #ececec;
}
#content-Field .cnt-TBL .Gray th.rtLine			{border-right: 1px solid #d1d1d1 !important;}
#content-Field .cnt-TBL .Gray th.white			{background: #fff;}
#content-Field .cnt-TBL .Gray td				{border-bottom: 1px solid #e0e0e0 !important; border-right: 1px solid #e0e0e0 !important;}
#content-Field .cnt-TBL .Gray td.topLine		{border-top: 1px solid #bbb !important;}
#content-Field .cnt-TBL .Gray td.leftLine		{border-left: 1px solid #e0e0e0 !important;}

/* Line ¾ø´Â table */
#content-Field .cnt-TBL.line-None {box-shadow: none;}
#content-Field .cnt-TBL.line-None td {padding-top: 1px !important; padding-bottom: 3px !important; border: none;}
#content-Field .cnt-TBL.No {width: auto; margin: 0; box-shadow: none !important;}
#content-Field .cnt-TBL.No table {width: auto;}
#content-Field .cnt-TBL.No td {padding: 1px 3px 4px 3px !important; text-align: left; border: none;}
#content-Field .cnt-TBL.No td.ct {text-align: center;}

/* ºÐ¼öÇü Å×ÀÌºí */
#content-Field table.bunsu {margin: 0 auto;}
#content-Field table.bunsu.bold td {font-weight: bold;}
#content-Field table.bunsu td {
    padding: 0 3px;
    font-size: 14px; line-height: 120%; text-align: left; vertical-align: middle;
    border: none !important;
}
#content-Field table.bunsu td.up	{padding-bottom: 3px; text-align: center; border-bottom: 1px solid #666 !important;}
#content-Field table.bunsu td.down	{padding-top: 3px; text-align: center;}
#content-Field table.bunsu td.ct	{text-align: center;}



/********************************************************************************************************************************
* Àú³Î ÄÜÅÙÃ÷¿ë
********************************************************************************************************************************/
#content-Field .point-tab {clear: both; margin: 0 0 -10px -10px;}
#content-Field .point-tab span.sbox {
    display: inline-block;
    height: 20px;
    margin: 0 4px 0 0; padding: 0 10px 0 10px;
    font-size: 13px; color: #fff; line-height: 18px; font-weight: bold;
}
#content-Field .point-tab .type1 {background: #ef5d5b;}
#content-Field .point-tab .type2 {padding: 0 12px !important; border-top-left-radius: 5px; border-top-right-radius: 5px; background: #a0366c;}

#content-Field .point-tip {position: relative; margin: 0 0 20px 0;}
#content-Field .point-tip dt {padding: 6px 20px 8px 20px; font-size: 12px; color: #fff; line-height: 140%; font-weight: bold; background: #4a6034;}
#content-Field .point-tip dd {padding: 11px 20px 13px 20px; font-size: 12px; line-height: 1.55em; border-bottom: 1px solid #818d75;}
#content-Field .point-tip dd li {font-size: 12px !important; text-align: left;}

#content-Field .ex-tit {clear: both; margin: 0 0 15px 0; padding: 5px 0 0 0; font-size: 13px; color: #fff; line-height: 100%; font-weight: bold; vertical-align: middle;}
#content-Field .ex-tit span {display: inline-block; height: 22px; margin: 0 1px 0 0; padding: 3px 6px 0 6px;}
#content-Field .ex-tit span.tab	 {letter-spacing: 0; background: #808285;}
#content-Field .ex-tit span.subj {padding-left: 9px; padding-right: 9px; background: #ef5d5b;}

#content-Field .taxlisk-box {margin: 10px 0 15px 0; padding: 13px 20px 14px 20px; font-size: 13px; line-height: 160%; border: 1px solid #ccc; background: #f4f2e4;}
#content-Field .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;}
#content-Field .taxlisk-box2			{margin: 10px 0 15px 0; padding: 13px 20px 14px 20px; font-size: 13px; border: 1px solid #ccc;}

#content-Field .taxlisk-Q {position: relative; margin: 0 0 15px 0; padding: 0 0 0 50px; font-size: 13px; color: #6434a5; line-height: 140%; vertical-align: middle; font-weight: bold;}
#content-Field .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;}
#content-Field .taxlisk-stit	{display: block; margin: 0 0 10px 0; font-size: 13px; color: #6434a5; line-height: 140%; vertical-align: middle; font-weight: bold;}

#content-Field .sslaw-box {
    position: relative;
    margin: 10px 0 20px 0; padding: 18px 20px 17px 20px;
    font-size: 12px; letter-spacing: -0.3px; line-height: 150%;
    background: #f5f3e2;
}
#content-Field .sslaw-box .tab			{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: #609435;}
#content-Field .sslaw-box .tab2			{background: #999;}
#content-Field .sslaw-box .tab3			{background: #ff3710;}
#content-Field .sslaw-box .tab4			{background: #005b7f;}
#content-Field .sslaw-box .tab5			{background: #f5821f;}
#content-Field .sslaw-box .tab-n		{display: inline-block; height: 18px; margin: 0 6px 2px 0; padding: 1px 10px 0 10px; font-size: 11px; line-height: 100%; font-weight: bold; vertical-align: middle; border-radius: 2px;}
#content-Field .sslaw-box .tab-n.tp1	{border: 1px solid #999; background: #fff;}
#content-Field .sslaw-box .tab-n.tp2	{color: #fff; background: #3256a6;}
#content-Field .sslaw-box .tab-n.tp3	{color: #fff; background: #f47d31;}

#content-Field .sslaw-txt-type {position: relative; padding: 0 0 0 0; font-size: 18px; color: #f36f21;}
#content-Field .sslaw-txt-type .txt-block {display: inline-block; margin: 0 0 2px 0; padding: 2px 6px 5px 6px; font-size: 11px; color: #fff; line-height: 1em; text-align: center; background: #f36f21;}
#content-Field .sslaw-txt-type strong {letter-spacing: -1px; font-weight: bold;}

#content-Field .evid-q1-seol, .evid-q2-han, .evid-q3-park, .evid-q4-ma, .evid-q5-na {
    position: relative;
    min-height: 46px;
    margin: 0 0 45px 0; padding: 0 10px 0px 125px;
    font-size: 14px !important; line-height: 160%; text-align: justify;
    overflow: hidden;
}
#content-Field .evid-q1-seol.new, .evid-q2-han.new, .evid-q3-park.new, .evid-q4-ma.new, .evid-q5-na.new {margin-bottom: 10px !important;}
#content-Field .evid-q1-seol:after	{content: ""; position: absolute; top: 5px; bottom: 0; left: 0; width: 105px; border-right: 1px dashed #eee; background: url('https://pds.taxnet.co.kr/images/silmu/evid-q1-seol.gif') no-repeat 0 0;}
#content-Field .evid-q2-han:after	{content: ""; position: absolute; top: 5px; bottom: 0; left: 0; width: 105px; border-right: 1px dashed #eee; background: url('https://pds.taxnet.co.kr/images/silmu/evid-q2-han.gif') no-repeat 0 0;}
#content-Field .evid-q3-park:after	{content: ""; position: absolute; top: 5px; bottom: 0; left: 0; width: 105px; border-right: 1px dashed #eee; background: url('https://pds.taxnet.co.kr/images/silmu/evid-q3-park.gif') no-repeat 0 0;}
#content-Field .evid-q4-ma:after	{content: ""; position: absolute; top: 5px; bottom: 0; left: 0; width: 105px; border-right: 1px dashed #eee; background: url('https://pds.taxnet.co.kr/images/silmu/evid-q4-ma.png') no-repeat 0 0;}
#content-Field .evid-q5-na:after	{content: ""; position: absolute; top: 5px; bottom: 0; left: 0; width: 105px; border-right: 1px dashed #eee; background: url('https://pds.taxnet.co.kr/images/silmu/evid-q5-na.png') no-repeat 0 0;}

#content-Field .evid-q1-seol .box, #content-Field .evid-q2-han .box, #content-Field .evid-q3-park .box {
    margin: 20px 0 5px 0; padding: 20px 25px 20px 25px;
    border: 1px solid #c6e1e5;
    font-size: 13px; line-height: 160%; text-align: left;
    background: rgba(229,240,241, 0.8);
}
#content-Field .evid-q1-seol .box .stit, #content-Field .evid-q2-han .box .stit, #content-Field .evid-q3-park .box .stit {display: block; margin: 0 0 4px 0; font-size: 14px;}
#content-Field .evid-q1-seol .box span.law, #content-Field .evid-q2-han .box span.law, #content-Field .evid-q3-park .box span.law, #content-Field .evid-q2-han span.law {display: block; margin: 2px 0 0 5px; font-size: 12px; color: #0b5da5; text-align: right;}
#content-Field .evid-q1-seol .gray, #content-Field .evid-q2-han .gray, #content-Field .evid-q3-park .gray {border: 1px solid #e5e5e5; background: #f5f5f5;}

#content-Field .tax-in-drama-comunity {margin: 30px 10px 30px 5px;}
#content-Field .tax-in-drama-comunity li {position: relative; margin: 0 0 5px 0; padding: 0 0 0 60px; font-size: 14px; color: #555; line-height: 160%;}
#content-Field .tax-in-drama-comunity li .name {display: inline-block; position: absolute; top: 1px; left: 0; font-size: 13px; color: #000; vertical-align: middle; font-weight: bold;}
#content-Field .tax-in-drama-comunity.new {margin: 25px 10px 25px 5px;}
#content-Field .tax-in-drama-comunity.new li {margin-bottom: 12px;}
#content-Field .tax-in-drama-comunity.new li .name {color: #6b4e2b;}
#content-Field .tax-in-drama-box {
    margin: 15px 0 20px 0; padding: 10px 15px 11px 15px;
    border: 1px solid #f4e8ed;
    font-size: 13px; line-height: 140%; text-align: left;
    background: #f8edf1;
}
#content-Field .tax-in-drama-comunity.new li .name.jung {color: #1676ed !important;}
#content-Field .tax-in-drama-comunity.new li .name.su	{color: #de2c2c !important;}
#content-Field .tax-in-drama-comunity.new li .name.na	{color: #4aa500 !important;}
#content-Field .tax-in-drama-comunity.new li .name.yu	{color: #888 !important;}

#content-Field span.block			{padding: 0 2px; text-indent: 0; background: #e5e5e5;}
#content-Field span.block2			{padding: 0 2px; color: #fff; background: #555;}
#content-Field span.block.pink		{background: #fce5ef;}
#content-Field span.block.yellow	{background: yellow;}
#content-Field span.block.org		{color: #fff; background: #f47d31;}
#content-Field span.block.red		{color: #fff; background: #cb0a0a;}
#content-Field span.block.violet	{color: #fff; background: #833382;}
#content-Field span.block.sky		{color: #fff; background: #00aeef;}
#content-Field span.block.line		{display: inline-block; margin: 0 0 4px 0; padding: 0px 5px 2px 5px; border: 1px solid #ccc; background: #fff;}

#content-Field .txt-box		{display: inline-block; margin: 0 0 2px 0; padding: 3px 5px 3px 6px; font-size: 13px; color: #fff !important; line-height: 100%; font-weight: bold; text-align: center; vertical-align: middle;}
#content-Field .txt-box2	{display: inline-block; margin: 0 0 6px 0; padding: 3px 6px 3px 6px; font-size: 13px; color: #fff !important; line-height: 100%; font-weight: bold; text-align: center; vertical-align: middle;}
#content-Field .txt-box.clr-org, #content-Field .txt-box2.clr-org			{background: #f15921;}
#content-Field .txt-box.clr-org2, #content-Field .txt-box2.clr-org2			{background: #faa61a;}
#content-Field .txt-box.clr-blue, #content-Field .txt-box2.clr-blue			{background: #007ea4;}
#content-Field .txt-box.clr-blue2, #content-Field .txt-box2.clr-blue2		{background: #00aeef;}
#content-Field .txt-box.clr-red, #content-Field .txt-box2.clr-red			{background: #ef4023;}
#content-Field .txt-box.clr-red2, #content-Field .txt-box2.clr-red2			{background: #e05555;}
#content-Field .txt-box.clr-gray, #content-Field .txt-box2.clr-gray			{background: #666;}
#content-Field .txt-box.clr-gray2, #content-Field .txt-box2.clr-gray2		{background: #939598;}
#content-Field .txt-box.clr-violet, #content-Field .txt-box2.clr-violet		{background: #864192;}
#content-Field .txt-box.clr-violet2, #content-Field .txt-box2.clr-violet2	{background: #3e498d;}

#content-Field .txt-in	{display: inline-block; margin: 0 0 0 10px;}
#content-Field .txt-in2 {display: inline-block; margin: 0 0 0 18px;}
#content-Field .txt-in3 {display: inline-block; margin: 0 0 0 15px;}
#content-Field .txt-in.block, #content-Field .txt-in2.block, #content-Field .txt-in3.block {display: block; padding: 0; background: transparent;}

#content-Field .txt-num	{display: block; margin: 2px 0 2px 15px !important; text-indent: -15px !important;}
#content-Field .txt-num.icon	{margin-left: 18px !important; text-indent: -18px !important;}
#content-Field .txt-num.icon2	{margin-left: 10px !important; text-indent: -10px !important;}
#content-Field .txt-num.icon3	{margin-left: 24px !important; text-indent: -24px !important;}
#content-Field .txt-num.txt		{margin-left: 29px !important; text-indent: -29px !important;}

#content-Field .txt-num.mrl-5	{margin-left: 5px !important; text-indent: -5px !important;}
#content-Field .txt-num.mrl-10	{margin-left: 10px !important; text-indent: -10px !important;}
#content-Field .txt-num.mrl-15	{margin-left: 15px !important; text-indent: -15px !important;}
#content-Field .txt-num.mrl-20	{margin-left: 20px !important; text-indent: -20px !important;}
#content-Field .txt-num.mrl-25	{margin-left: 25px !important; text-indent: -25px !important;}
#content-Field .txt-num.mrl-30	{margin-left: 30px !important; text-indent: -30px !important;}
#content-Field .txt-num.mrl-35	{margin-left: 35px !important; text-indent: -35px !important;}
#content-Field .txt-num.mrl-40	{margin-left: 40px !important; text-indent: -40px !important;}
#content-Field .txt-num.mrl-45	{margin-left: 45px !important; text-indent: -45px !important;}
#content-Field .txt-num.mrl-50	{margin-left: 50px !important; text-indent: -50px !important;}
#content-Field .txt-num.mrl-55	{margin-left: 55px !important; text-indent: -55px !important;}
#content-Field .txt-num.mrl-60	{margin-left: 60px !important; text-indent: -60px !important;}

#content-Field .txt-num.pdl-5	{margin-left: 0; padding-left: 5px !important; text-indent: -5px !important;}
#content-Field .txt-num.pdl-10	{margin-left: 0; padding-left: 10px !important; text-indent: -10px !important;}
#content-Field .txt-num.pdl-15	{margin-left: 0; padding-left: 15px !important; text-indent: -15px !important;}
#content-Field .txt-num.pdl-20	{margin-left: 0; padding-left: 20px !important; text-indent: -20px !important;}
#content-Field .txt-num.pdl-25	{margin-left: 0; padding-left: 25px !important; text-indent: -25px !important;}
#content-Field .txt-num.pdl-30	{margin-left: 0; padding-left: 30px !important; text-indent: -30px !important;}
#content-Field .txt-num.pdl-35	{margin-left: 0; padding-left: 35px !important; text-indent: -35px !important;}
#content-Field .txt-num.pdl-40	{margin-left: 0; padding-left: 40px !important; text-indent: -40px !important;}

#content-Field .singo-flow table {width: 100%; table-layout: fixed;}
#content-Field .singo-flow th.box {
    min-height: 30px;
    padding: 2px 0 4px 0;
    font-size: 13px; line-height: 130%; text-align: center; vertical-align: middle;
    border: 1px dotted #333;
}
#content-Field .singo-flow th.stit {
    font-weight: bold;
    border: 1px solid #aaa;
    border-right: 2px solid #aaa; border-bottom: 2px solid #aaa;
    background: #eee;
}
#content-Field .singo-flow td {padding: 0 0 2px 15px; font-size: 12px; line-height: 150%; vertical-align: middle;}
#content-Field .singo-flow td.icon {padding: 0 0 2px 0; text-align: center;}

#content-Field .culture-pleft	{float: left; margin: 0 15px 0 0;}
#content-Field .culture-pright	{float: right; margin: 0 0 0 15px;}

#content-Field .weekly-consults-wp {clear: both; margin: 0 0 30px 0; padding: 5px 0 0 0; overflow: hidden;}
#content-Field .weekly-consults-wp li {position: relative; min-height: 30px; margin: 0 0 20px 0; padding: 0 0 0 40px; font-size: 14px; line-height: 160%;}
#content-Field .weekly-consults-wp li:last-child {margin-bottom: 0;}
#content-Field .weekly-consults-wp li .icon {
    display: block;
    position: absolute; top: 0px; left: 0;
    width: 30px; height: 30px;
    padding: 0 0 0 0;
    font-size: 15px; color: #fff; line-height: 27px; font-weighT: bold; text-align: center;
    border-radius: 100%;
}
#content-Field .weekly-consults-wp li .icon.qu {background: #999;}
#content-Field .weekly-consults-wp li .icon.an {background: #326095;}

#content-Field .weekly-consults-law {margin-top: 25px; padding-left: 25px !important; padding-bottom: 0 !important; border-top: 1px dashed #becbdc !important; background: transparent !important;}
#content-Field .weekly-consults-law .txt-box {margin-bottom: 8px !important; background: #666 !important;}


/*--- È¸°è > ³»ºÎÈ¸°è°ü¸®Á¦µµ FAQ -----*/
#content-Field .acc-MSqna-wrap {display: block; position: relative; margin: 6px 0 0 0; padding: 0 0 0 48px;}
#content-Field .acc-MSqna-wrap .answer {display: inline-block; position: absolute; top: 6px; left: 0; padding: 2px 5px 4px 5px;	font-size: 90%; color: #fff; line-height: 100%; text-align: center;	background: #668b56;}

#content-Field .qna-line {display: block; position: relative; margin: 18px 0; height: 1px; border-top: 1px dotted #8c63ab;}
#content-Field .qna-line::before {
    content: "";
    position: absolute; left: 50%; bottom: 1px;
    margin: 0 0 0 -16px;
    width: 32px; height: 16px;
    background: url('../../images/practice_comentary/1908_lifeintax_01.png') no-repeat 0 0;
    background-size: 32px 16px;
}
#content-Field .qna-line::after {
    content: "";
    position: absolute; left: 50%; bottom: -15px;
    margin: 0 0 0 -16px;
    width: 32px; height: 16px;
    background: url('../../images/practice_comentary/1908_lifeintax_02.png') no-repeat 0 0;
    background-size: 32px 16px;
}

#content-Field .silmu-taxrisk-qIcon {
    display: block;
    display: -webkit-flex;
    display: -moz-flex;
    display: -ms-flex;
    display: flex;
    align-items: center; -webkit-align-items: center;
    min-height: 28px;
    margin: 10px 0 4px 0; padding: 1px 0 0 36px;
    font-size: 115%; letter-spacing: 0; font-weight: bold;
    background: url('../../images/practice_comentary/silmu_ic_01_1.png') no-repeat 0 0;
    background-size: auto 28px;

}
#content-Field .silmu-taxrisk-qIcon strong	{flex: 1;}
#content-Field .silmu-taxrisk-qIcon.an		{background: url('../../images/practice_comentary/silmu_ic_01_2.png') no-repeat 0 0; background-size: auto 28px;}



/********************************************************************************************************************************
* ÅØ½ºÆ® Style Á¤ÀÇ
********************************************************************************************************************************/
#content-Field .txt-ct {display: block; text-align: center;}
#content-Field .txt-rt {display: block; text-align: right;}

#content-Field a.txt-link {display: inline-block; padding: 0 16px 0 0; font-weight: normal !important; background: url('../../images/practice_comentary/link.png') no-repeat right 4px;}



/********************************************************************************************************************************
* ±âÁ¸ ÅÃ½º³Ý css ¼ÂÆÃ(°³Æí ÆäÀÌÁö Àû¿ë¿ë)
********************************************************************************************************************************/
/* (±¸)ÆÛºí¿ë */
.Default-Layout {width: 750px;  margin: 0 auto; padding: 30px 0;  border-left: 1px dotted #ddd; border-right: 1px dotted #ddd; box-sizing: border-box;}

#content-Field .txt11n-gray		{font-size: 11px; color: #888;}
#content-Field .txt11n-gray2	{font-size: 11px; letter-spacing: -1px; color: #888;}
#content-Field .txt12n-gray		{font-size: 12px; letter-spacing: -1px; color: #888;}
#content-Field .txt12n-gray3	{font-size: 12px; letter-spacing: -0.5px; color: #888;}

#content-Field .txtN-blue		{color: #1d5fc8;}
#content-Field .txt11n-blue		{font-size: 11px; letter-spacing: -1px; color: #859aa6;}
#content-Field .txt12B-blue		{font-size: 12px; color: #2962bc; font-weight: bold;}
#content-Field .txt12B-blue2 	{font-size: 12px; color: #0089c7; font-weight: bold;}
#content-Field .txt12B-blue3	{font-size: 12px; color: #3d759e; font-weight: bold;}

#content-Field .txtN-purple		{color: #666699;}
#content-Field .txtN-purple2	{color: #583273;}
#content-Field .txt11n-purple	{font-size: 11px; color: #9098c7; letter-spacing: -1px;}
#content-Field .txt12B-purple	{font-size: 12px; letter-spacing: -1px; color: #666699; font-weight: bold;}
#content-Field .txt12B-purple2	{font-size: 12px; color: #666699; font-weight: bold;}
#content-Field .txt11B-org		{font-size: 11px; color: #ff4652; font-weight: bold;}
#content-Field .txt12n-org		{font-size: 12px; color: #ff5a00;}
#content-Field .txt12B-org		{font-size: 12px; color: #f96610; font-weight: bold;}
#content-Field .txt12B-org2		{font-size: 12px; color: #ff4652; font-weight: bold;}
#content-Field .txt11n-green	{font-size: 11px; color: #3e794a;}
#content-Field .txt12n-green	{font-size: 12px; color: #2d6638;}
#content-Field .txt12B-green	{font-size: 12px; color: #2d6638; font-weight: bold;}
#content-Field .txt12n-red		{font-size: 12px; color: #c03838;}
#content-Field .txt12B-red		{font-size: 12px; color: #c03838; font-weight: bold;}
#content-Field .txt-normal		{font-weight: normal;}
#content-Field .txt-bold		{font-weight: bold;}

#content-Field .clr_B		{font-weight: bold;}
#content-Field .clr_red		{color: red;}
#content-Field .clr_red2	{color: #cb0a0a !important;}
#content-Field .clr_red3	{color: #e05555;}
#content-Field .clr_red2_b	{color: #cb0a0a; font-weight:bold;}
#content-Field .clr_green	{color: green;}
#content-Field .clr_green2	{color: #155f15;}
#content-Field .clr_violet	{color: #6e00a6 !important;}
#content-Field .clr_violet2	{color: #666699 !important;}
#content-Field .clr_violet3	{color: #a9346d !important;}
#content-Field .clr_blue3	{color: #1d5fc8;}
#content-Field .clr_blue4	{color: blue;}
#content-Field .clr_blue2	{color: #103184;}
#content-Field .clr_org		{color: #e76542;}
#content-Field .clr_org2	{color: #ef562d;}
#content-Field .clr_skyblue	{color: #00a8e7;}
#content-Field .clr_skyblue2  {color: #0079a9;}
#content-Field .clr_white	{color: #fff !important;}

#content-Field .clr_price	{color: #ff3710}
#content-Field .clr_price2	{color: #ed2100;}
#content-Field .clr_tax		{color: #12616f;}
#content-Field .clr_biz		{color: #825d4b;}
#content-Field .clr_magazine	{color: #666;}

#content-Field .clr_gray	{color: #aaa !important;}

#content-Field .marB5			{display: inline-block; margin: 0 0 5px 0;}
#content-Field .lh15 {line-height:1.5em;}

#content-Field .None_spacing	{letter-spacing: 0 !important;}
#content-Field .spacing_m05		{letter-spacing: -0.5px !important;}
#content-Field .spacing_m1		{letter-spacing: -1px !important;}