@charset "utf-8";
@import url(https://fonts.googleapis.com/css?family=Noto+Sans+KR&subset=korean);


/* BASIC */
body { background-color:#efefef }
*    { padding:0px ; margin:0px ; line-height:0px ; font-family: 'Noto Sans KR','SimHei','sans-serif' ; font-size:16px ; color:#595959 ; text-decoration:none ; font-weight:normal }
img  { border:0px } 
ul , li , ol , dl , dt , dd { list-style:none }  

#YCNL { width:900px ; margin:auto ; padding:0px 25px ; box-sizing:border-box ; overflow:hidden ; background-color:#ffffff }
#YCNL table { width:100% ; border:0px ; border-spacing:0px ; border-collapse:collapse }
#YCNL span.YCNL_lang { font-size:inherit ; line-height:inherit ; color:inherit ; font-weight:inherit ; font-family:'simsun','sans-serif' }


/* HEADER */
#YCNL_header { width:100% ; overflow:hidden ; padding-top:15px }
#YCNL_logo   { display:block ; height:44px ; margin-bottom:15px }
#YCNL_visual { margin-bottom:30px }

#YCNL_title { width:100% ; height:22px ; background:url(https://yulchonllc.com/fix/2025/fix-tax-2506/img/title_bar3.png) no-repeat 243px 14px ; margin-bottom:20px }
#YCNL_sub_title { font-size:26px ; line-height:36px ; margin-bottom:30px ; color:#23466a ; font-weight:bold ; text-align:left ; letter-spacing:-1px ; word-break:keep-all }
#YCNL_sub_title > sup { font-size:16px ; line-height:20px ; color:#23466a ; font-weight:bold }


/* FOOTER */
#YCNL_footer { background-color:#003768 ; margin-bottom:25px ; padding-bottom:0 }


/* SECTION */
.YCNL_section { width:100% ; box-sizing:border-box ; margin-bottom:60px }
.YCNL_sub { margin-left:23px ; margin-bottom:50px }
.YCNL_sub > .YCNL_sub2 { margin-left:30px ; margin-bottom:40px }
.YCNL_sub > .YCNL_sub2 > .YCNL_sub3 { margin-left:26px ; margin-bottom:30px }
.YCNL_sub:last-child , .YCNL_sub > .YCNL_sub2:last-child , .YCNL_sub > .YCNL_sub2 > .YCNL_sub3:last-child { margin-bottom:0 }



/* PARAGRAPH */
.YCNL_sub_h4 , .YCNL_sub_h4 > b , .YCNL_sub_h4 > span { font-size:22px ; line-height:28px ; color:#23466a ; font-weight:bold ; margin-bottom:20px }
.YCNL_sub_h4 > b { margin-right:6px ; float:left }
.YCNL_sub_h4 > span { display:block ; overflow:hidden ; text-align:justify ; letter-spacing:-1px ; word-break:break-all } 
.YCNL_sub_h4 > sup { color:#23466a ; font-size:14px ; font-weight:bold }

.YCNL_sub_h5 , .YCNL_sub_h5 > b , .YCNL_sub_h5 > span , .YCNL_sub_h5 > span > sup { font-size:20px ; line-height:26px ; color:#111111 ; margin-bottom:15px ; font-weight:bold }
.YCNL_sub_h5 > b { margin-right:6px ; float:left }
.YCNL_sub_h5 > span { display:block ; overflow:hidden ; text-align:justify ; letter-spacing:-0.5px ; word-break:break-all }

.YCNL_sub_h5 > span > sup { font-size:12px ; line-height:12px ; color:#999999 }
.YCNL_sub_h5 > sup { font-size:14px ; line-height:12px ; color:#111111 ; font-weight:bold }

.YCNL_sub_h6 , .YCNL_sub_h6 > b , .YCNL_sub_h6 > span { font-size:18px ; line-height:24px ; color:#111111 ; margin-bottom:10px ; font-weight:bold }
.YCNL_sub_h6 > b { margin-right:4px ; float:left }
.YCNL_sub_h6 > span { display:block ; overflow:hidden ; word-break:keep-all }
.YCNL_sub_h6_1 { font-size:16px ; line-height:22px ; color:#111111 ; margin-bottom:5px ; font-weight:bold }
	
.YCNL_p , .YCNL_p a , .YCNL_p span { font-size:16px ; line-height:26px ; word-break:break-all ; text-align:justify } 
.YCNL_p { margin-bottom:30px }
.YCNL_p:last-child { margin-bottom:0px }
.YCNL_p span { font-family:'Malgun Gothic','sans-serif' }
.YCNL_p b { font-weight:bold }
.YCNL_p a { color:#125692 ; font-weight:bold }
.YCNL_p a:hover { text-decoration:underline }
.YCNL_p u { text-decoration:underline }
.YCNL_p sup { font-size:11px ; color:#999999 }

.ml08 { margin-left:8px }
.ml13 { margin-left:13px }
.ml18 { margin-left:18px }
.ml20 { margin-left:20px }
.ml22 { margin-left:22px }
.ml23 { margin-left:23px }
.ml25 { margin-left:25px }
.ml26 { margin-left:26px }
.ml28 { margin-left:28px }
.ml30 { margin-left:30px }
.ml34 { margin-left:34px }


/* 서브페이지 리스트 */
.YCNL_sub_list { display:block ; margin-bottom:30px }
.YCNL_sub_list:last-child { margin-bottom:0 }
.YCNL_sub_list > li , .YCNL_sub_list > li > b , .YCNL_sub_list > li > span { font-size:16px ; line-height:26px ; font-family:'Noto Sans KR', 'sans-serif'  }
.YCNL_sub_list > li { position:relative ; margin-bottom:5px }
.YCNL_sub_list > li:last-child { margin-bottom:0 }

.YCNL_sub_list > li > b { display:block ; position:absolute ; width:20px ; left:0 ; top:0 }
.YCNL_sub_list > li > span { display:block ; margin-left:20px ; text-align:justify }
.YCNL_sub_list > li > span > b { font-weight:bold }
.YCNL_sub_list > li > span > span { font-family:'MalgunGothic' }

.YCNL_sub_list_hangul > li { list-style:hangul ; margin-left:24px }
.YCNL_sub_list_hangul > li , .YCNL_sub_list_hangul > li > b { font-size:16px ; line-height:26px ; text-align:justify ; margin-bottom:20px }
.YCNL_sub_list_hangul > li:last-child { margin-bottom:0px }
.YCNL_sub_list_hangul > li > b { font-weight:bold }
.YCNL_sub_list_hangul > li > span { font-family:'MalgunGothic' }
.YCNL_sub_list_hangul > li > sup { font-size:12px ; line-height:12px ; color:#999999 }


/* point list - 서브페이지 뉴스 경로 */
.YCNL_pt_list { display:block ; overflow:hidden }
.YCNL_pt_list > li { padding-left:10px ; background:url(https://yulchonllc.com/fix/2025/fix-tax-2506/img/sub_list_point.png) no-repeat 0px 10px ; margin-bottom:5px }
.YCNL_pt_list > li > a:hover { text-decoration:underline }
.YCNL_pt_list > li > a , 
.YCNL_pt_list > li > a > b { font-size:14px ; line-height:22px }
.YCNL_pt_list > li > a > b { font-weight:bold ; color:#174975 }



/* TABLE */
.YCNL_table {width:100% ; overflow:hidden ; margin-bottom:20px}
.YCNL_table table {width:100% ; border:0px ; border-collapse:collapse ; border-spacing:0px}
.YCNL_table thead th , .YCNL_table tbody th , .YCNL_table tbody td {font-size:14px ; line-height:24px ; padding:5px}
.YCNL_table thead th , .YCNL_table tbody th {
	border:solid 1px #ababab ; background-color:#d6d6d6 ; word-break:keep-all ; text-align:center ;
	font-weight:bold ; line-height:20px}
.YCNL_table tbody td {border:solid 1px #d7d7d7 ; text-align:justify ; word-break:break-all}

.YCNL_sub_table {width:100% ; border:0px ; border-collapse:collapse ; border-spacing:0px ; margin-bottom:20px}
.YCNL_sub_table tbody th , .YCNL_sub_table tbody td , .YCNL_sub_table thead th , .YCNL_sub_table tbody b {
    text-align:center ;  padding:5px ; 
	line-height:26px ; font-family:'Noto Sans KR','sans-serif' ; text-decoration:none ; color:#595959 ; font-weight:normal ;
	font-size:14px} 

.YCNL_sub_table thead th {line-height:26px ; border:solid 1px #c5c9cb ; background-color:#ededed ; color:#595959 ; font-weight:bold} 	 
.YCNL_sub_table tbody th , .YCNL_sub_table tbody td {border:solid 1px #d7d7d7 ; border-top:0px}	 
.YCNL_sub_table thead th b , .YCNL_sub_table tbody b { font-weight:bold }   


/* 박스 */
.YCNL_box_t1 { font-size:16px ; line-height:26px ; color:#125692 ; margin-bottom:10px ; font-weight:bold ; text-align:center }
.YCNL_box { max-width:830px ; margin:auto ; text-align:justify ; border:1px #cccccc solid ; padding:20px ; box-sizing:border-box ; margin-bottom:40px }
.YCNL_box .YCNL_p { margin-bottom:10px }
.YCNL_box:last-child , .YCNL_box .YCNL_p:last-child { margin-bottom:0px }


/* 이미지 */
.YCNL_img_right , .YCNL_img_left { margin-top:5px }
.YCNL_img_right { float:right ; margin-left:30px }
.YCNL_img_left { float:left ; margin-right:30px }
.YCs_img_center { text-align:center ; margin-bottom:40px }
.YCs_img_center:last-child { margin-bottom:10px }
.YCNL_img_txt { font-size:16px ; line-height:24px ; font-weight:bold ; margin-bottom:5px }

.YCs_img_title { font-size:16px ; line-height:24px ; font-weight:bold ; color:#111111 ; text-align:center ; margin-bottom:15px }
.YCs_img_title > b { font-size:14px ; line-height:18px ; color:#ffffff ; border-radius:4px ; background-color:#222222 ; padding:3px 10px 5px }

#YCNL32_img , #YCNL33_img { border:solid 1px rgba(0,0,0,0.1) ; border-radius:5px ; box-sizing:border-box }


/* 주석 */
.YCNL_note { border:solid 1px #d7d7d7 ; border-left:0px ; border-right:0px ; padding:15px 0px }
.YCNL_note li , .YCNL_note li sup , .YCNL_note li span , 
.YCNL_note li i , .YCNL_note li a , .YCNL_note li span b { font-size:13px ; line-height:20px ; font-family:'Noto Sans KR', 'sans-serif' ; color:#595959 ; text-decoration:none ; font-weight:normal }
.YCNL_note li { position:relative ; margin-bottom:5px }
.YCNL_note li:last-child { margin-bottom:0px }

.YCNL_note li sup , .YCNL_note li span { display:block }
.YCNL_note li sup { position:absolute ; font-size:12px ; line-height:18px ; float:right ; text-align:right ; width:20px ; left:0px ; top:0px ; color:#999999 }
.YCNL_note li span { margin-left:24px ; text-align:justify }
.YCNL_note li span span { font-family:'Malgun Gothic' ; margin-left:0 ; display:inline-block }
.YCNL_note li span b { font-weight:bold }
.YCNL_note li a { color:#125692 }
.YCNL_note li a:hover {text-decoration:underline }


.YCNL_note2 { border:solid 1px #e5e5e5 ; background-color:#f7f7f7 ; padding:15px 25px 15px 15px ; border-radius:5px ; box-sizing:border-box }
.YCNL_note2 li , .YCNL_note2 li sup , .YCNL_note2 li span , .YCNL_note2 li span span ,
.YCNL_note2 li i , .YCNL_note2 li a { font-size:13px ; line-height:20px ; font-family:'Noto Sans KR', 'sans-serif' ; color:#8a8a8a ; text-decoration:none ; font-weight:normal }
.YCNL_note2 li { margin-bottom:5px ; position:relative }
.YCNL_note2 li:last-child { margin-bottom:0px }

.YCNL_note2 li sup , .YCNL_note2 li span { display:block }
.YCNL_note2 li sup { position:absolute ; font-size:12px ; line-height:18px ; float:right ; text-align:right ; width:20px ; left:0px ; top:0px ; color:#8a8a8a }
.YCNL_note2 li span { margin-left:24px ; text-align:justify }
.YCNL_note2 li span span { font-family:'MalgunGothic' ; margin-left:0 ; display:inline-block }
.YCNL_note2 li a { color:#125692 }
.YCNL_note2 li a:hover { text-decoration:underline }


/* ID+10 Focus on */
#YCNL_p10_header { display:block ; overflow:hidden ; margin-bottom:30px }
#YCNL_p10_header #YCNL_sub_title { margin-bottom:0px }
.YCNL_p10_face { width:90px ; float:right ; margin-top:5px ; margin-left:30px }
.YCNL_p10_face_txt { display:block ; overflow:hidden ; text-align:center ; font-size:16px ; line-height:20px ; font-weight:bold ; margin-top:5px }
.YCNL_p10_face_txt a { font-size:16px ; line-height:20px ; font-weight:bold }
.YCNL_p10_face_txt a:hover { text-decoration:underline }


/* ID+30 In-depth Analysis */
#YCNL_p30_header { display:block ; overflow:hidden ; margin-bottom:30px }
#YCNL_p30_header #YCNL_sub_title { margin-bottom:0px ; letter-spacing:-1px }
#YCNL_p30_header #YCNL_sub_title > span { font-size:18px ; line-height:26px ; display:block ; padding-top:10px ; letter-spacing:0px ; font-weight:bold }

.YCNL_p30_face { width:90px ; float:right ; margin-top:5px ; margin-left:30px }
.YCNL_p30_face_txt { display:block ; overflow:hidden ; text-align:center ; font-size:16px ; line-height:20px ; font-weight:bold ; margin-top:5px }
.YCNL_p30_face_txt a { font-size:16px ; line-height:20px ; font-weight:bold }
.YCNL_p30_face_txt a:hover { text-decoration:underline }


/* ID+60 What's new in Yulchon */
.YCNL_p60_new1 { margin-bottom:40px }
.YCNL_p60_new1:last-child { margin-bottom:0px }
.YCNL_p60_new1 .YCNL_p { padding-top:30px }
.YCNL_p60_new1:nth-child(2) .YCNL_p { padding-top:15px }

 
 
/* PROFILE */
.YCNL_sub_PF { display:block ; overflow:hidden ; width:100% ; max-width:850px ; margin:auto ; text-align:center } 
.YCNL_sub_PF > li { display:inline-block ; width:105px ; margin:0px 5px }
.YCNL_sub_PF > li > img { max-width:90px ; border-radius:4px ; line-height:0 }
.YCNL_sub_PF > li > span , 
.YCNL_sub_PF > li > span > a , 
.YCNL_sub_PF > li > span > a:hover { display:block ; font-size:16px ; line-height:20px ; margin-top:5px ; font-weight:bold ; text-align:center }
.YCNL_sub_PF > li > span > a:hover { text-decoration:underline }




/* 2025년 여름호 추가 CSS */
	
	/* Focus on 01. 추가 */
	.YCNL_sub_box , .YCNL_sub_box_inner , .YCNL_sub_box_body { width:100% ; box-sizing:border-box }
	.YCNL_sub_box_body { overflow:hidden }
	.YCNL_sub_box { max-width:816px ; margin:auto ; float:right ; margin-bottom:30px }
	.YCNL_sub_box { border:solid 1px #dadada }
	.YCNL_sub_box_inner { border:solid 4px #f3f3f3 ; padding:15px 20px }
	#YCNL_note_box1 { margin-left:34px }

	#YCNL_subFO_PF { width:70% }
	#YCNL_subFO_PF li { margin:8px 5px }


	
		
	/* In depth Analysis 03. 추가 */
	#YCNL31_sub_list1 > li , #YCNL31_sub_list2 > li { margin-bottom:15px }
	#YCNL31_sub_list1 > li:last-child , #YCNL31_sub_list2 > li:last-child { margin-bottom:0 }
	
	#YCNL32_sub_list1 > li > b { width:26px }
	#YCNL32_sub_list1 > li > span { margin-left:26px }
	
	#YCNL32_sub_list1 > li { margin-bottom:15px }
	#YCNL32_sub_list1 > li:last-child { margin-bottom:0 }
	
	#YCNL33_sub_list1 > li { margin-bottom:20px }

		
	/* Success Case Analysis 추가 */
	#YCNL41_section0 { margin-bottom:50px }
	.YCNL_news_box { display:block ; overflow:hidden ; width:100% ; margin:auto ; border:solid 1px rgba(0,0,0,0.2) ; padding:20px ; box-sizing:border-box ; border-radius:5px }
	
	#YCNL_subIDA_41_PF_01 { width:60% }
	#YCNL_subIDA_41_PF_01 > li { margin-bottom:20px }
	#YCNL_subIDA_41_PF_01 > li:nth-child(5) , #YCNL_subIDA_41_PF_01 > li:nth-child(6) , 
	#YCNL_subIDA_41_PF_01 > li:nth-child(7) , #YCNL_subIDA_41_PF_01 > li:nth-child(8) { margin-bottom:0 }
	
	#YCNL_subIDA_42_PF_01 { width:70% }
	#YCNL_subIDA_42_PF_01 > li { margin-bottom:20px }
	#YCNL_subIDA_42_PF_01 > li:nth-child(5) , #YCNL_subIDA_42_PF_01 > li:nth-child(6) , 
	#YCNL_subIDA_42_PF_01 > li:nth-child(7) , #YCNL_subIDA_42_PF_01 > li:nth-child(8) { margin-bottom:0 }
	
	
	/* What's New in Yulchon 추가 */
	#YCNL65_img { margin-bottom:30px }