@charset "euc-kr";

/*etax_tab*/
.etax_tab {overflow:hidden; border-left:1px solid #d1d1d1;}
.etax_tab li {float:left; width:83px; border-top:1px solid #d1d1d1; border-right:1px solid #d1d1d1;}
.etax_tab li a {display:block; width:83px; height:28px; text-align:center; border-bottom:1px solid #d1d1d1; background:#f5f5f5; padding:16px 0 0; }
.etax_tab li a:hover {color:#666; font-weight:bold;}
.etax_tab li a.on {background:#fff; border-bottom:0; height:29px; font-weight:bold;}
.etax_tab li a.twoline {padding:8px 0 0; height:36px;}
.etax_tab li a.twoline.on {height:37px;}
.etax_tab.search li, .etax_tab.search li a {width:95px;}
.etax_tab.search_part {margin-bottom:10px;}
.etax_tab.search_part li, .etax_tab.search_part li a {width:223px;}
.etax_tab.tab04 li, .etax_tab.tab04 li a{width:167px;}
.etax_tab.manual_guide {border-left:0;}
.etax_tab.manual_guide li, .etax_tab.manual_guide li a {width:218px;}
.etax_tab.manual_guide li.last, .etax_tab.manual_guide li.last a {width:219px;}
.etax_tab.useful li {background:none;padding:0;}
.etax_tab.useful li, .etax_tab.useful li a {width:167px;}
.etax_tab .last {border-right:0;}
.etax_tab .first {border-left:0}
div.useful {margin-bottom:30px;}

/* tab_module_wrp */
.tab_module_wrp {border:1px solid #d1d1d1;border-top:0;}
.tab_module_cnt {margin-top:40px;padding:0 20px 27px 20px;}
.tab_module_cnt  ul {padding:15px 24px 17px 17px;}

/*etaxtab_cont*/
.contents .real_contents .etaxtab_cont h4 {font-size:0; visibility:hidden; line-height:0;padding:0; margin:0; overflow:hidden; height:0;}
.contents .real_contents .etaxtab_cont h4.visual {background:url('/static/open_images/sub/ico_h4.gif') no-repeat 0 5px; font-size:14px; font-weight:bold; visibility:visible; line-height:1.2em; padding:5px 0 10px 20px; margin:0; overflow:visible; height:auto;}
.etaxtab_cont {margin:25px 0 0;}
	.etaxtab_cont .help_etax_box {width:629px; border:3px solid #d1d1d1; padding:15px 20px; color:#666; margin:0 0 25px;}
	.etaxtab_cont .help_etax_box ul li{line-height:1.5em; color:#666;}
.etaxtab_cont h5{background:url('/static/open_images/sub/ico_arrow_green.gif') 0 2px no-repeat; padding-left:13px; margin:20px 0 13px; }
.module_down h5 {background:url('/static/open_images/sub/ico_arrow_green02.gif') 0 0 no-repeat;padding-left:19px;color:#555;font-size:14px;}
.etaxtab_cont h6 {margin:37px 0 23px 0;font-weight:bold;color:#737373;}
.etaxtab_cont h6:first-child {margin-top:0;}
.result_wrap table{margin:20px 0 30px 0;}
	.etaxtab_cont .info{color:#555; line-height:1.6em;}
		.etaxtab_cont .info em{color:#dd1100; font-weight:bold;}
	.etaxtab_cont table thead.bg th{background-color:#7e7e7e; color:#fff;}
	.etaxtab_cont table tbody.left td{text-align:left; padding-left:10px;}
div.module_down {margin:0;}
div.modulebox {clear:both; width:100%;}

/*help etax table*/
table {border-top:1px solid #d1d1d1;}
table th {background:#f7f7f7;color:#666;border-bottom:1px solid #d1d1d1;border-right:1px solid #d1d1d1;}
table tbody th{background-color:#fff; font-weight:normal;}
table tbody th.bg{background-color:#f7f7f7; font-weight:bold;}
table td {padding:10px 0;color:#666;border-bottom:1px solid #d1d1d1;border-right:1px solid #d1d1d1;background:#fff;vertical-align:middle;line-height:1.5em; text-align:center;}
table td.top {vertical-align:top;}
table td.alignL{padding-left:10px; text-align:left;}
table td.alignR{padding-right:10px; text-align:right;}
table td ul li {color:#666;line-height:1.5em;}
table .caution{padding-left:5px; color:#4f709e;}
table input.no_s{width:34px;}
table label.mr10{margin-right:10px;}

/*list style*/
.help_list li ul {padding:5px 10px;}
.help_list li ul li {background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0 8px; padding:0 0 0 10px; color:#666;}
.win_chk {margin-top:20px;padding:15px 24px 17px 17px;border:3px solid #d1d1d1;}
.win_chk li {background:url("/static/open_images/sub/ico_help_bar.gif") no-repeat 0 9px;padding-left:10px;line-height:18px;color:#737373;}
.win_chk li fieldset {padding:36px 0;text-align:center;width:536px;}
.win_chk li fieldset input {margin-right:6px;}
.win_chk li fieldset label {margin-right:17px;}
.win_chk li fieldset img {margin-right:30px;}
.win_chk li p {color:#737373;}

/* common */
.important_txt {color:#dd1100; padding:15px 0 0;}
button.black{padding:3px 10px 3px; background-color:#1d8091; font-weight:bold; color:#fff; height:auto; border:1px solid #1d8091;}
.paging{border:0;}
p.cautionS{padding-left:15px; background:url('/static/open_images/sub/bg_cautionS.gif') 0 5px no-repeat; line-height:1.8em;}
.mr_tb {margin:15px 0;}
.mrt5 {margin-top:5px;}
.mrtb {margin:35px 0 5px 0 !important;}
.crb {color:#1d8091;}
.crr {color:#ff3300 !important;}
.txt_spc {word-spacing:-1px;}


/* board */
.contents .real_contents h4.board_tit{background:none; padding:0; display:block;}
.search_wrap{background:url('/static/open_images/sub/bg_board_search.gif') 0 0 no-repeat; padding-top:12px; height:32px; margin:15px 0;}
	.search_wrap label{float:left; background:url('/static/open_images/sub/ico_searchbg.gif') 0 2px no-repeat; margin:0 15px 0 28px; padding:3px 0 0 22px; vertical-align:top; color:#7a7a7a; font-weight:bold;}
	.search_wrap select{width:108px;padding:2px;}
	.search_wrap input{width:333px;}
	.search_wrap button{vertical-align:bottom; text-align:center; color:#fff; background-color:#3180c3; font-weight:bold; margin-left:7px; border:1px solid #3180c3;padding: 0px 20px 3px !important;}
.search_result{text-align:center; font-size:14px; font-weight:bold; margin:20px 0; color:#666;}
.select_list_no{text-align:right; margin-top:20px; font-size:11px;}
	.select_list_no p{float:left; color:#555; line-height:1.5em;}
		.select_list_no p span{color:#dd1100;}
.board_list_wrap{margin-top:10px;}
	.board_list_wrap table .imt{background:url('/static/open_images/sub/bg_board_important.gif') 0 0 no-repeat; color:#fff; text-align:center; width:29px; padding-top:2px; height:15px; display:block; margin:0 auto;}
		.board_list_wrap table a{text-decoration:none;}
			.board_list_wrap table a strong{color:#5F5D2A;}
	.board_list_wrap table.nobd th{background:url('/static/open_images/sub/board_bar.gif') right 10px  no-repeat #f7f7f7; border-right:0;}
	.board_list_wrap table.nobd th.last{background-image:none;}
	.board_list_wrap table.nobd td{border-right:0;}

.board_view_wrap{margin-top:15px;}
	.board_view_wrap dl{border-top:1px solid #d1d1d1; width:100%; clear:both; display:inline-block;}
		.board_view_wrap dl dt{clear:left; float:left; width:101px; background-color:#f7f7f7; padding:10px 0;  text-align:center; font-weight:bold; color:#666; border-right:1px solid #d1d1d1; border-bottom:1px solid #d1d1d1;}
		.board_view_wrap dl dd{float:left; display:block; position:relative; width:553px; padding:10px; border-bottom:1px solid #d1d1d1;}
		.board_view_wrap dl dd.last{width:329px; border-right:1px solid #d1d1d1;}
		.board_view_wrap dl dt.hit{clear:none;}
		.board_view_wrap dl dd.hit{width:101px; text-align:center;}
			.board_view_wrap dl dd span{position:absolute; top:10px; right:10px;}
	.board_view_wrap dl.pds{display:inline-block; width:100%;}
		.board_view_wrap dl.pds dt{padding-top:7px; padding-bottom:8px; line-height:1.8em;}
		.board_view_wrap dl.pds dd{padding-top:7px; padding-bottom:8px; line-height:1.8em; min-height:22px;}
	.board_view_wrap dl.prev_next{margin-top:20px;}
	.board_view_wrap .content{clear:both; padding:25px 20px; line-height:2.0em;}
	.board_view_wrap .content p,.board_view_wrap .content dl, .board_view_wrap .content p,.board_view_wrap .content dl dd, .board_view_wrap .content p,.board_view_wrap .content dl dt
	{float:none; padding:0; line-height:1.5em; width:auto; height:auto; background:none; text-align:left; font-weight:normal; border:0; color:#555;}
	.board_view_wrap .content ul li {padding:0 0 3px;}
	.board_view_wrap .content_wrap{clear:both; padding-top:20px;}

/* member_info */
.green_wrap{border-top:2px solid #c2c080; border-bottom:2px solid #c2c080; margin:15px 0 15px; padding:30px 0;}
	.green_wrap h5{font-size:13px; margin-bottom:8px;}
	.green_wrap .info01{padding-left:127px; background:url('/static/open_images/sub/ico_member_info01.gif') 0 0 no-repeat; height:82px; margin-bottom:45px;}
	.green_wrap .info02{background:url('/static/open_images/sub/ico_member_info02.gif') right bottom no-repeat;}
.green_wrap ul li{background:url('/static/open_images/sub/ico_dot_green.gif') 4px 7px no-repeat; padding-left:11px; line-height:1.7em;}
.btn_center .green{background-color:#8a8840; color:#fff; font-size:13px; padding-top:8px; padding-bottom:8px; height:auto; border:1px solid #8a8840;}

/* banner */
.bn_center{padding-top:20px;}
.bn_center img{margin-right:5px;}
.bn_center img.last{margin-right:0;}

/* green_table */
table.green{border-top:1px solid #8a8840;}
table.green th{background-color:#fafaf0; color:#8a8840; border-bottom:1px solid #8a8840; border-right:1px solid #8a8840;}
table.green td{border-bottom:1px solid #8a8840; border-right:1px solid #8a8840;}
table.green .last{border-right:0;}

 /*example_wrap */
.example_wrap{background:url('/static/open_images/sub/bg_example_box.gif') 0 bottom no-repeat;padding-bottom:18px;width: 100%;margin-top:30px;}
	.example_box{border:3px solid #d4d4a1; padding:30px 15px 40px;width: 607px;}
	/*.example_box{background:url('/static/open_images/sub/bg_example_top.gif') 0 top no-repeat; padding:30px 20px 40px; width:635px;}*/
		.example_box h5{text-align:center; color:#8a8840; font-size:15px; background:none; margin-top:0; padding-left:0;}
		.example_box .example_content{padding:20px 0; border-top:10px solid #f3f3db; border-bottom:10px solid #f3f3db; }
			.example_content dl{border-top:1px solid #8a8840; border-left:1px solid #8a8840; float:left;}
				.example_box .example_content dl dt{float:left; clear:left; padding-top:9px; height:20px; background-color:#fbfbf4; color:#8a8840; text-align:center; width:100px; font-weight:bold; border-right:1px solid #8a8840; border-bottom:1px solid #8a8840;}
				.example_box .example_content dl dd{float:left;padding-top:9px;height:20px;width: 494px;padding-left:10px;color:#666;border-right:1px solid #8a8840;border-bottom:1px solid #8a8840;}
				.example_box .example_content dl dd.short{width: 175px;}
				.example_box .example_content dl dt.last{clear:none; width:135px;}
				.example_box .example_content dl dd.last{width: 172px;}
			.example_content .content_txt{clear:both; text-align:center; padding-top:30px; line-height:2.0em; color:#666;}
			.example_content .content_txt em{font-size:15px; font-weight:bold; letter-spacing:8px; display:block; padding:30px 0;}
	.example_box .caution{text-align:right; color:#dd1100; margin-top:15px;}

/* description_txt */
.description_txt div{padding:25px 20px;}
.description_txt dl dt{line-height:1.6em; color:#555;}
.description_txt dl dd ul li{background:url('/static/open_images/sub/ico_help_arrow.gif') 0 6px no-repeat; padding-left:8px; font-size:12px; margin-top:25px;}
.description_txt dl dd ul li ul li{margin-top:0; background:url(/static/open_images/sub/ico_help_bar.gif) no-repeat 0px 8px;}
.description_txt dl dd ul li table{margin:9px 0 0; border-top:3px solid #cacaca;}
.description_txt dl dd ul li table th{color:#555; background-color:#fff; font-size:11px;}
.description_txt dl dd ul li table td{color:#555; font-size:11px; text-align:left; padding-left:20px;}

.btn_center .green{background-color:#8a8840; color:#fff; font-size:13px; padding-top:8px; padding-bottom:8px; height:auto;}

/*table_view*/
.table_view dl{border-top:1px solid #d1d1d1; overflow:hidden;}
.table_view dl dt{float:left; width:101px; background-color:#f7f7f7; padding:9px 0 6px; text-align:center; font-weight:bold; color:#666; border-right:1px solid #d1d1d1; border-bottom:1px solid #d1d1d1;}
.table_view dl dd{float:left; position:relative; width:553px; padding:9px 10px 6px; border-bottom:1px solid #d1d1d1;}
.table_view dl dd.last{width:329px; border-right:1px solid #c0d9dd;}
.table_view dl dt.date{clear:none;}
.table_view dl dd.date{width:101px; text-align:center;}
.table_view .table_contents {clear:both; padding:25px 20px; line-height:2.0em;border-bottom:1px solid #d1d1d1;}

.an_processing {display:inline-block;border:1px solid #4f709e; width:54px;}
.an_processing em {display:block;border:1px solid #93afd4; font-size:11px;color:#577cae; padding:2px 0 0; height:13px;}

.an_done {display:inline-block;border:1px solid #777; width:54px;}
.an_done em {display:block;border:1px solid #aaa; font-size:11px;color:#666; padding:2px 0 0; height:13px;}
/*contents_write*/
.contents_write dl {border-top:1px solid #d1d1d1;}
.contents_write dt {background:#f7f7f7; border-bottom:1px solid #d1d1d1; border-right:1px solid #d1d1d1; color:#666; }
.contents_write dt em {font-style:normal;font-weight:normal;color:#dd1100;}
.contents_write dd {border-bottom:1px solid #d1d1d1;}

/* related_site */
p.title_s{padding:10px 0;}
ul.site_list{margin-top:25px; margin-bottom:10px; width:100%; overflow:hidden;}
	ul.site_list li{float:left; padding-left:150px; width:187px; height:111px;}
	ul.site_list li.li01{background:url('/static/open_images/sub/site_list_img01.gif') 18px 4px no-repeat; padding:7px 0 19px 150px; border-right:1px dotted #a0a0a0; border-bottom:1px dotted #a0a0a0;}
	ul.site_list li.li02{background:url('/static/open_images/sub/site_list_img02.gif') 18px 4px no-repeat; padding:7px 0 19px 150px; border-bottom:1px dotted #a0a0a0;}
	ul.site_list li.li03{background:url('/static/open_images/sub/site_list_img03.gif') 18px 15px no-repeat; padding:19px 0 7px 150px; border-right:1px dotted #a0a0a0;}
	ul.site_list li.li04{background:url('/static/open_images/sub/site_list_img04.gif') 18px 15px no-repeat; padding:19px 0 7px 150px;}
		ul.site_list li dl{position:relative; height:111px; width:100%;}
			ul.site_list li dl dt{margin-bottom:17px;}
			ul.site_list li dl dt.long{margin-bottom:12px;}
				ul.site_list li dl dd a {position:absolute; bottom:0; right:25px;}

ul.etc_list{float:left; margin-bottom:14px;}
	ul.etc_list li{float:left; background:url('/static/open_images/sub/bg_siteEtc_bottom.gif') 0 bottom no-repeat; padding-bottom:8px; width:329px; margin-right:16px; margin-bottom:16px;}
	ul.etc_list li.last{margin-right:0;}
		ul.etc_list li div{float:left; background:url('/static/open_images/sub/bg_siteEtc_top.gif') 0 top no-repeat; padding-top:9px; padding-left:9px; width:320px;}
			ul.etc_list li div p{float:left; width:110px; background:url('/static/open_images/sub/site_bar.gif') right top no-repeat; text-align:center;}
			ul.etc_list li div dl{margin-left:15px; float:left; width:190px; margin-top:6px;}
				ul.etc_list li div dl dt{color:#747116; font-weight:bold; margin-bottom:4px;}
				ul.etc_list li div dl dd{color:#747116; margin-bottom:5px;}
				ul.etc_list li div dl dd.txt{color:#555; font-size:11px;}

/* localtax objection */
.taxobj_intro { position:relative; margin:10px 0 27px; padding:18px 16px 40px 20px; border:2px solid #c2c080; }
	.taxobj_intro dt { margin-bottom:8px; color:#666; font-weight:bold; font-size:14px; }
	.taxobj_intro dd { padding-left:13px; background:url('/static/open_images/sub/ico_help_arrow2.gif') no-repeat 2px 5px; color:#666; line-height:1.65em; }
	.taxobj_intro em { color:#dd1100; }
	.taxobj_intro a { position:absolute; bottom:15px; right:19px; padding:3px 20px 3px 9px; background:#8a8840 url('/static/open_images/sub/ico_help_link.gif') no-repeat 110px 8px; color:#fff; font-weight:bold;  }
	.taxobj_intro a:hover  { color:#edffb8;}
.taxobj_step {}
	.taxobj_step h5 {padding-left:19px; background:url('/static/open_images/sub/ico_h4.gif') no-repeat; font-size:14px; margin-top:20px; color:#555; }
	.taxobj_step h6 { margin:18px 0 7px; padding:0 19px; color:#666; font-weight:bold; }
	.taxobj_step p { margin:0 19px 0; color:#666; line-height:1.65em; }
	.taxobj_step p.small { padding:5px 0 10px; padding-left:70px; font-size:11px; line-height:1.6em; }
	.taxobj_step p.small em { margin-left:-70px; }
	.taxobj_step p.small i { font-size:12px; }

.flowarea { margin-top:15px; padding:23px 0 21px; border:3px solid #d5f1f6; }
	.flowarea ol { width:651px; height:100px; margin:0 auto; background:url('/static/open_images/sub/bg_help_flow.gif') no-repeat;}
	.flowarea li { float:left; width:90px; height:44px; margin-left:40px; padding-top:46px; color:#fff; font-weight:bold; text-align:center; }
	.flowarea li.long { height:49px; padding-top:41px; }
	.flowarea li.fitem { margin-left:23px; }
	.flowarea dl {}
	.flowarea dt { margin:0 0 10px 44px; color:#1d8091; font-weight:bold; font-size:14px; }
	.flowarea dd { text-align:center; }
	.flowarea dd.txt { padding-right:28px; text-align:right; color:#124f59; font-weight:bold;}

/* ol_style */
.ol_styleB{padding-left:19px;}
.ol_styleB.no_pl{padding-left:0;}
.ol_styleB li{font-weight:bold; line-height:1.8em; color:#737373;}
.ol_styleB li p{padding-left:15px; font-weight:normal; color:#737373; line-height:1.8em;}
.ol_styleB li ul{margin-left:17px;}
.ol_styleB li ul li{font-weight:normal; padding-left:8px; background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 0px 7px;}
.ol_styleB li ul li ul{margin-left:0;}
.ol_styleB li ul li ul li{padding-left:10px; background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0px 8px;}
.ol_styleB p.caution{padding-left:13px;}

/*info_good_payer*/
.info_good_payer {padding:20px 0 0 5px;}
.info_good_payer dt {color:#dd1100; font-weight:bold; padding:0 0 6px;}
.info_good_payer dd {border:3px solid #d1d1d1; text-align:center; padding:22px 0 20px; color:#666; font-weight:bold;}


/* certificate_explain  */
.certificate_explain {margin:20px 0 30px;background:url("/static/open_images/sub/bg_certificate.gif") no-repeat 33px 0;padding-left:169px; }
.certificate_explain ul {padding-top:10px;}
.certificate_explain ul li {background:url("/static/open_images/sub/bg_cautionS.gif") no-repeat  0 3px;padding-left:16px;line-height:1.5em;}
.certificate_explain ul li.ico_rd {background:url("/static/open_images/sub/ico_caution_red.gif") no-repeat  0 center;color:#ff3300;}
.btn_down  {background:url("/static/open_images/sub/bg_downbtn_rt.gif") no-repeat right 0;height:17px;display:inline-block;padding-right:2px;}
.btn_down a {background:url("/static/open_images/sub/bg_downbtn_lt.gif") no-repeat left 0;text-decoration:none;display:inline-block;text-align:center;width:138px;height:16px;padding-top:3px;}
.btn_down02 a {width:92px;}

/* wrp */
.install_prde {margin:17px 0 0 8px;}
.os_wrp {position:relative;margin-top:37px;}
.os_down {position:absolute;right:0;top:0;}

/* certificate_cnt */
.certificate_cnt {margin-left:16px;}
.certificate_cnt .os_wrp {margin:0 0 37px;}
.down_guide {margin-left:15px;}
.certificate_cnt dl {margin-top:25px;}
.certificate_cnt dl:first-child {margin-top:0;}
.certificate_cnt dl dt {font-weight:bold;color:#737373;}
.certificate_cnt ol li {color:#737373;line-height:20px;}
.certificate_cnt ol li span {color:#ff3300;}
.certificate_cnt ol li img {display:block;margin:15px 0 25px 10px;}
.certificate_cnt ul.istn_guide {margin-bottom:40px;}
.certificate_cnt ul.istn_guide li {background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 0 6px;padding-left:10px;color:#737373;line-height:18px;}

/* line_wrp */
.line_wrp {margin-top:32px;border:3px solid #d1d1d1;}
.install_inquiry {padding:16px 0 14px 20px;}
.install_inquiry dd ul {margin-top:5px;padding:0;}
.install_inquiry dd ul li {line-height:20px;color:#737373;}

table.helplisttbl td {padding-top:9px; padding-bottom:6px; line-height:1.2em;}


.updown img {transform: rotate(180deg)}