@charset "euc-kr";

/*info_contents*/
.contents_wrap .info_contents h4 {padding:8px 0 0 20px; background-position:0 10px;}
.info_contents h4.topspace { margin-top:13px; }
.info_contents h5 {font-size:12px;font-weight:bold; color:#555;background:url('/static/open_images/sub/ico_arrow_green.gif') no-repeat 0 5px; margin:0 0 3px 20px; padding:0 0 0 13px; line-height:1.5em; }
.info_contents h6 {padding:5px 0;}
.info_contents p {color:#666; line-height:1.5em;}
.info_contents p strong.color {color:#1d8091;}
.info_contents .important {color:#dd1100;}
.info_contents p.important {padding-left:12px; background:url('/static/open_images/sub/ico_arrow_green.gif') no-repeat 0 3px;color:#dd1100;font-weight:bold;} 
.info_contents p.icn {padding-left:13px; }
.info_contents .gap {margin-top:10px;}
.info_contents .gap a {color:#1d8190;}
.info_contents .arw_ico {padding-left:9px;background:url('/static/open_images/sub/ico_arrow02.gif') no-repeat 0 3px;color:#dd1100;font-size:11px;text-decoration:underline;}
.info_contents ul {}
.info_contents ul li {background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 5px 4px; padding:0 0 0 13px; color:#666; line-height:1.5em;}
.info_contents ul li ul li {background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0 8px; padding-left:9px;}
.info_contents ul li ul li li {background:none; padding-left:0;}
.info_contents ol li {background:none;}
.info_contents ul.napseja_box {display:flex;justify-content:center;align-items:center;}
.info_contents ul.napseja_box li {display:inline-block;float:left;background:none;padding:10px 5px 0;}
.info_contents ul.napseja_box li > ul {display: flex;flex-direction: column;text-align: center;}
.info_contents ul.napseja_box li > ul > li {padding:6px 10px;border:1px solid #2f7985;}
.info_contents ul.napseja_box li > ul > li:first-child {background:#2f7985;color:#fff;border:1px solid #2f7985;}
.info_contents .color_contents {background:#eef5f7; padding:10px 13px; margin-top:-10px; margin-bottom:15px;}
.info_contents .color_contents table {border-top:1px solid #8eb7be;}
.info_contents .color_contents table .last {border-right:0;}
.info_contents .color_contents table th {background:#cee1e5; border-bottom:1px solid #8eb7be; border-right:1px solid #8eb7be; color:#1a7180;}
.info_contents .color_contents table td {background:#fff; border-bottom:1px solid #aeccd1; border-right:1px solid #aeccd1;}

.info_contents .graph_wrap {border:1px solid #c0d9dd; margin:5px 0 10px 0; }
.info_contents .graph_wrap .graph_contents {border:2px solid #f6f9f9;}
	.graph_contents dl.taxguide1{position:relative; background:url('/static/open_images/sub/bg_guidetax_tab3.gif') 94px 0 no-repeat; margin:35px 0 20px 20px;}
	.graph_contents dl.taxguide1 dt{position:absolute; top:55px; left:0; background-color:#2f7985; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px;}
	.graph_contents dl.taxguide1 dd{position:relative; margin-left:140px; background-color:#448d9a; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px; margin-bottom:29px; line-height:100%;}
	.graph_contents dl.taxguide1 dd.top{position:relative; margin-left:140px; background-color:#448d9a; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px; margin-bottom:93px; line-height:100%;}
		.graph_contents dl.taxguide1 dd ul{position:absolute; left:138px; top:0; width:340px;}
		.graph_contents dl.taxguide1 dd ul.top{top:-15px;}
			.graph_contents dl.taxguide1 dd ul li{ height:22px; text-align:left; background:#edf5f7; color:#196e80; word-spacing:-1px; padding-left:10px; padding-top:7px; margin-bottom:5px; font-size:11px; }

	.graph_contents dl.taxguide2{position:relative; background:url('/static/open_images/sub/bg_guidetax_tab3_1.gif') 94px 0 no-repeat; margin:35px 0 20px 20px;}
	.graph_contents dl.taxguide2 dt{position:absolute; top:55px; left:0; background-color:#2f7985; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px;}
	.graph_contents dl.taxguide2 dd{position:relative; margin-left:140px; background-color:#448d9a; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px; margin-bottom:29px; line-height:100%;}
	.graph_contents dl.taxguide2 dd.top{position:relative; margin-left:140px; background-color:#448d9a; color:#fff; font-weight:bold; text-align:center; width:92px; padding-top:8px; height:20px; margin-bottom:93px; line-height:100%;}
		.graph_contents dl.taxguide2 dd ul{position:absolute; left:138px; top:0; width:340px;}
		.graph_contents dl.taxguide2 dd ul.top{top:-15px;}
			.graph_contents dl.taxguide2 dd ul li{ height:22px; text-align:left; background:#edf5f7; color:#196e80; word-spacing:-1px; padding-left:10px; padding-top:7px; margin-bottom:5px; font-size:11px; }

.info_contents .guidetab_cont .graph_wrap { margin-left:14px; }

.info_contents table {border-top:1px solid #c0d9dd;}
.info_contents table th {background:#eef5f7 url('/static/open_images/common/line_table.gif') repeat-x 0 100%; border-right:1px solid #c0d9dd; border-bottom:0; padding:9px 0 6px; text-align:center; color:#1d8091; font-weight:normal; line-height:1.35em;}
.info_contents table td {border-right:1px solid #c0d9dd; border-bottom:0; padding:9px 0 9px 20px; background:#fff url('/static/open_images/common/line_table.gif') repeat-x 0 100%; text-align:left; color:#666; line-height:1.2em;}
.info_contents table .last {border-right:0;}
.info_contents table.center td {text-align:center; padding:9px 0 9px;}
.info_contents table .center {text-align:center; padding:9px 0 9px;}
.info_contents table .right  {text-align:right; padding-right:20px;}
.info_contents table th.left {text-align:left; padding-left:20px;}

/* Á¶È¸/¹ß±Þ°ü·Ã ·Î±×ÀιöÆ°Ãß°¡  */
.info_contents .login_box_btn1 {background:#3180c3 ;width:280px;height:70px;font-size: 20px;letter-spacing: -1px;margin:15px;;line-height:20px;vertical-align:top;padding:3px 0 0 3px;border-radius:10px;}


.info_con {border-top:1px solid #c0d9dd;}
.info_con th {background:#f4f6f7 !important; border-right:1px solid #c0d9dd; padding:9px 0 6px; text-align:center; color:#1d8091; line-height:1.35em;font-weight:bold !important;}
.info_con td img {display:block; margin:10px;padding-left: 54px;}
.info_con td {border-right:1px solid #c0d9dd; border-bottom:1px solid #c0d9dd; padding:9px !important; text-align:center !important; color:#666; line-height:1.2em;vertical-align:top !important;}
.info_con td a {text-decoration:none !important;line-height:25px;}
.info_con .last {border-right:0;}
.info_con .left  {text-align:left !important; padding-right:20px;}
.info_con th.left {text-align:left; padding-left:20px;}
.info_con .valign_m{vertical-align:middle !important;}



/* dl style define */
.contents_under_h5 dl.img_li{}
	.contents_under_h5 dl.img_li dt{font-weight:bold; color:#1d8091; line-height:1.8em;}
	.contents_under_h5 dl.img_li dd {color:#666; font-size:11px;}
	.contents_under_h5 dl.img_li dd ul{margin:10px 0; font-size:12px;}
		.contents_under_h5 dl.img_li dd ul li{display:inline-block; margin-right:20px; margin-bottom:5px; padding-left:15px; background:url('/static/open_images/sub/ico_caution_gray.gif') no-repeat 0 3px;color:#666;}
		.contents_under_h5 dl.img_li dd ul li.block{display:block;}
	.contents_under_h5 dl.img_li .description_txt {margin:0;}
div.info_contents dl.red_ico{margin-top:5px;}
	div.info_contents  dl.red_ico dt{padding-bottom:3px; line-height:1.6em; background:url('/static/open_images/sub/ico_caution_blue.gif') 0 4px no-repeat; padding-left:15px; color:#1d8190; font-size:11px; font-weight:bold; }
	div.info_contents  dl.red_ico dd {line-height:1.5em; margin-bottom:7px; color:#1d8190; font-size:11px;}
	div.info_contents  dl.red_ico dd ul {margin:0; }
	div.info_contents  dl.red_ico dd li {padding:0 0 0 16px !important; margin:0 !important; line-height:1.5em; color:#1d8190; font-size:11px; background:none !important; }

p.unit{position:absolute; right:0; top:-20px; font-size:11px;}

.info_contents .right_txt {text-align:right; margin-top:-15px; font-size:11px;}

.contents_under_h4 {margin:0 0 10px 14px; }
.contents_under_h4 li {margin-top:8px; line-height:1.5em;}
.contents_under_h4 li:first-child {margin-top:0;}
.contents_under_h4 li li {margin-top:0; }
.contents_under_h4 li li:first-child {margin-top:3px;}
.contents_under_h4 table {margin:5px 0 10px; }

.info_contents .contents_under_h5 {margin:0 0 10px 14px; position:relative;}
.info_contents .contents_under_h5 ul { margin:3px 0 0; }
.info_contents .contents_under_h5 li { margin:0 0 3px 0; padding-left:13px; background:url('/static/open_images/sub/ico_cross.gif') no-repeat 5px 6px;}
.info_contents .contents_under_h5 li li {background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0 8px; padding-left:10px;}
.info_contents .contents_under_h5 li li li {background:none; padding:0; }

.info_contents .contents_under_h5 ul.list_type01 { margin:5px 0; }
.info_contents .contents_under_h5 ul.list_type01 li { margin:0 0 3px 0; }

.info_contents .contents_under_h5 table { margin-top:3px; margin-bottom:10px; }

.info_contents .contents_under_h5 dl.red_ico { margin-left:14px; }

p.caution_red{padding-left:13px; background:url('/static/open_images/sub/ico_arrow.gif') no-repeat 0 3px;color:#dd1100;font-weight:bold;}

.top_guide_txt {margin-bottom:15px; padding:16px 10px 13px 20px; border:5px solid #c0dbf3; background:#fff; color:#196d7b; font-weight:bold; line-height:1.5em;}
	.top_guide_txt strong {color:#dd1100;}
	.top_guide_txt dt {margin-bottom:5px;}
	.top_guide_txt dt strong {color:#2275bc;}
	.top_guide_txt dd {color:#2275bc; font-weight:600; line-height:1.5em;}

/*blue_tab*/
.info_contents .guide_tab {margin-bottom:15px; background:url('/static/open_images/sub/round_bg_btm.gif') no-repeat bottom;}
.info_contents .guide_tab ul {overflow:hidden; background:url('/static/open_images/sub/round_bg_top.gif') no-repeat 0 0; padding:20px 0 13px 25px;}
.info_contents .guide_tab li {float:left; width:133px; background:none; padding:0;}
.info_contents .guide_tab li.second {width:175px;}
.info_contents .guide_tab li.third {width:190px;}
.info_contents .guide_tab li a {background:url('/static/open_images/sub/ico_guide_tab.gif') no-repeat 0px 3px; padding:0 0 0 13px; color:#666;}
.info_contents .guide_tab li a:hover, .guide_tab li a.on {background-position:0 -18px;}

.info_contents .guide_tab_2 {margin-bottom:15px; background:url('/static/open_images/sub/round_bg_btm.gif') no-repeat bottom;}
.info_contents .guide_tab_2 ul {overflow:hidden; background:url('/static/open_images/sub/round_bg_top.gif') no-repeat 0 0; padding:20px 0 13px 25px;}
.info_contents .guide_tab_2 li {float:left; width:145px; background:none; padding:0;}
.info_contents .guide_tab_2 li.etc {width:180px;}
.info_contents .guide_tab_2 li a {background:url('/static/open_images/sub/ico_guide_tab.gif') no-repeat; padding:0 0 0 13px; color:#666;}
.info_contents .guide_tab_2 li a:hover, .guide_tab_2 li a.on {background-position:0 -19px;}


/*  taxes_structure  */
div.taxes_structure_wrp {padding:40px 56px 22px 48px;}
dl.taxes_structure {position:relative;width:565px;height:280px;background:url("/static/open_images/sub/bg_structure.gif") no-repeat 0 0;}
dl.taxes_structure dt {position:absolute;left:32px;top:108px;font-size:14px;color:#fff;font-weight:bold;}
dl.taxes_structure dd ul li {padding:0;background:none;font-weight:bold;font-size:14px;color:#fff;line-height:16px;}
dl.taxes_structure dd.municipal_taxes {position:absolute;top:6px;left:193px;}
dl.taxes_structure dd.municipal_taxes ul li ul.ordinary_tax01 {position:absolute;left:5px;top:6px;width:300px;}
dl.taxes_structure dd.municipal_taxes ul li ul.ordinary_tax01 li.normal_tax {position:absolute;top:-6px;left:145px;}
dl.taxes_structure dd.municipal_taxes ul li ul.ordinary_tax01 li.earmarked_tax {position:absolute;top:160px;left:145px;}
dl.taxes_structure dd.gu_tax {position:absolute;top:240px;left:193px;}
dl.taxes_structure dd.gu_tax ul li ul.ordinary_tax02 {position:absolute;top:0;left:150px;width:45px;}
dl.taxes_structure .tax01 {position:absolute;top:8px !important;}
dl.taxes_structure ul.tax_list {position:absolute;top:3px;left:107px;width:126px;}
dl.taxes_structure ul.tax_list li {padding-left:5px !important;font-size:12px;color:#196e80;background:url("/static/open_images/sub/ico_plus02.gif") no-repeat 0 center;}

ul.structure_txt {margin:0 9px 20px 8px;padding-top:20px;background:url("/static/open_images/sub/ico_dot3.gif") repeat-x 0 0;}
ul.structure_txt li {background:none;}
ul.structure_txt li dl {overflow:hidden;}
ul.structure_txt li dl dt {float:left;padding-left:8px;font-weight:bold;color:#555;background:url("/static/open_images/sub/ico_pop_list.gif") no-repeat 0px 3px; line-height:1.5em;}
ul.structure_txt li dl dd {float:left;width:516px; line-height:1.5em;}

/*ex_law_07*/
.ex_law_07 {border:1px solid #c0d9dd; background:url('/static/open_images/sub/ex_law07_bg.gif') no-repeat 15px 20px; width:100%; height:99px; position:relative;}
.ex_law_07 ul {overflow:hidden; padding:55px 0 0 26px;}
.ex_law_07 ul li {float:left; background:none;font-weight:bold; color:#1d8091;}
.ex_law_07 ul li span {display:block; font-weight:normal;color:#666;}
.ex_law_07 ul li.ex01 {width:146px;}
.ex_law_07 ul li.ex02 {width:132px;}
.ex_law_07 ul li.ex03 {width:141px;}
.ex_law_07 ul li.ex04 {width:100px;}

/* dictionary */
.dic_index { width:634px; height:32px; margin-bottom:14px; padding:14px 20px 0 19px; background:url('/static/open_images/sub/bg_dict.gif') no-repeat; }
	.dic_index .idx { float:left; }
	.dic_index .idx button { width:19px; height:19px; margin:0 -1px 0 0; padding:1px 0 ; border:1px solid #ccc; background:#fff; color:#666; font-weight:normal; text-align:center;font-family: "NanumGothic"; }
	*+html .dic_index .idx button { margin-right:3px; }
	.dic_index .idx button.wide { width:30px; letter-spacing:-1px; }
	.dic_index .search { float:right; width:150px; text-align:right; }
		.dic_index .search .txt { width:76px; border:1px solid #bdc8cb; }
		.dic_index .search .btn { height:20px; color:#fff; background:#1d8091; vertical-align:middle; padding-left:10px; padding-right:10px; border:1px solid #1d8091;}

.dic_cont { width:675px; padding-bottom:14px; background:url('/static/open_images/sub/bg_dict03.gif') no-repeat 0 100%; }
	.dic_cont .box { min-height:322px; padding:36px 18px 0 19px; background:url('/static/open_images/sub/bg_dict02.gif') no-repeat; overflow:hidden; }
	.dic_cont .list { float:left; width:153px; }
	.dic_cont .list li { padding-left:6px; background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 0 6px; color:#666; line-height:1.5em; }
	.dic_cont .list a { color:#666; }
	.dic_cont p { float:right; width:457px; margin-bottom:10px; padding-bottom:3px; background:url('/static/open_images/common/dotline3.gif') repeat-x 0 100%; color:#1d8091; }
	.dic_cont .desc { float:right; width:447px; height:280px; padding:5px; color:#666; line-height:1.5em; overflow:scroll; overflow-x:hidden; word-wrap:break-word; word-break:break-all; }

/* schedule */
.schedule_txt { position:relative; margin-top:-2px; padding-left:20px; color:#666; }
	.schedule_txt em { color:#dd1100; }
	.schedule_txt .btns { position:absolute; top:-11px; right:0; }
	.schedule_txt button { height:23px; margin-left:2px;  }
	.schedule_txt button.now { background:#7f7f7f;  }

.yearly_area { width:673px; margin-top:18px; border:1px solid #ddd; background:#f8f8f8; }
	.yearly_area h5 { width:618px; height:50px; margin:-11px -1px 0; padding-left:57px; background:url('/static/open_images/sub/bg_yearly.gif') no-repeat; }
	.yearly_area dl { clear:both; display:inline; float:left; width:639px; margin:16px 0 0 17px; padding-bottom:13px; background:url('/static/open_images/sub/bg_yearly02.gif') no-repeat 0 100%; }
	.yearly_area dt { float:left; padding:2px 0 9px 22px; }
	.yearly_area dd { position:relative; float:right; width:440px; padding:0 3px 1px 96px; background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 0 5px;  color:#666; line-height:1.65em; }
	.yearly_area dl.last { background:none; }
	.yearly_area dd span.emp1 { color:#ff3300; line-height:1.65em; }
	.yearly_area dd span.emp2 { color:#1b8000; line-height:1.65em; }
	.yearly_area em { position:absolute; top:0; left:7px; display:inline-block; min-width:78px; text-align:right; } 
	.yearly_area .btm { clear:both; width:675px; height:14px; margin:0 -1px -10px; background:url('/static/open_images/sub/bg_yearly03.gif') no-repeat; }

.monthly_area { position:relative; width:664px; min-height:262px; padding-left:12px; padding-bottom:18px; margin:8px 0 20px; background:url('/static/open_images/sub/bg_monthly.gif') no-repeat; }
	.monthly_area h5 { padding-top:8px; color:#fff; font-size:14px; font-weight:bold; }
	.monthly_area .month { position:relative; width:150px; height:34px; margin:0 0 0 250px; text-align:center; }
	.monthly_area .ctrlbtn button { position:absolute; top:5px; width:21px; height:20px; margin:0; padding:0; background:url('/static/open_images/sub/btns_schedule.gif') no-repeat; text-indent:-1000em; overflow:hidden; border:0; }
	.monthly_area .ctrlbtn button.prev { left:0; background-position:0 0; }
	.monthly_area .ctrlbtn button.next { right:0; background-position:-21px 0;  }
	.monthly_area table { width:auto; margin:0; border:0; }
	.monthly_area th { width:21px; padding:5px 0 10px; border:0; color:#555; background:none; text-align:center; }
	.monthly_area th.free { color:#dd1100; }
	.monthly_area th.sat { color:#116699; }
	.monthly_area td { height:22px; padding:0; border:0; background:none; vertical-align:top; }
	.monthly_area p { height:15px; padding-top:5px; color:#664749; font-size:11px; white-space:nowrap; text-align:center; }
	.monthly_area p.case1 { background:url('/static/open_images/sub/bg_monthly2.png') repeat; }
	.monthly_area p.case1:hover { background:url('/static/open_images/sub/bg_monthly2on.png') repeat; }
	.monthly_area p.case2 { padding-right:20px; text-align:right; background:url('/static/open_images/sub/bg_monthly3.gif') no-repeat 100% 3px; }
	.monthly_area p.case2:hover { background:url('/static/open_images/sub/bg_monthly3on.gif') no-repeat 100% 3px; }
	.monthly_area .btm { position:absolute; width:676px; height:13px; left:0; bottom:0; background:url('/static/open_images/sub/bg_monthly4.gif') no-repeat; }

.monthly_note { border:1px solid #c0d9dd; margin:0 0 20px; }
	.monthly_note .box { padding:8px 0; border:2px solid #f6f9f9; overflow:hidden; }
	.monthly_note dl { float:left; width:314px; padding:10px 0 4px 20px; }
	.monthly_note dt { padding:0 0 4px 12px; background:url('/static/open_images/sub/ico_arrow_green.gif') no-repeat 0 1px; color:#555; font-weight:bold; }
	.monthly_note dd { padding-left:12px; color:#666; line-height:1.65em; }
	.monthly_note dl.lined { border-left:1px solid #c0d9dd; }

/*etax_tab*/
.etax_tab {margin-bottom:20px; 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:14px 0 2px; }
.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_2 {margin-bottom:20px; overflow:hidden; border-left:1px solid #d1d1d1;}
.etax_tab_2 li {float:left; width:73px; border-top:1px solid #d1d1d1; border-right:1px solid #d1d1d1;}
.etax_tab_2 li a {display:block; width:73px; height:28px; text-align:center; border-bottom:1px solid #d1d1d1; background:#f5f5f5; padding:16px 0 0; }
.etax_tab_2 li a:hover {color:#666; font-weight:bold;}
.etax_tab_2 li a.on {background:#fff; border-bottom:0; height:29px; font-weight:bold;}
.etax_tab_2 li a.twoline {padding:8px 0 0; height:36px;}
.etax_tab_2 li a.twoline.on {height:37px;}
.etax_tab.search li {background:none;padding:0;}
.etax_tab.search li, .etax_tab.search li a {width:83px;}
.etax_tab.search_part li {background:none;padding:0;}
.etax_tab.search_part li, .etax_tab.search_part li a {width:223px;}
.etax_tab.useful li {background:none;padding:0;}
.etax_tab.useful li, .etax_tab.useful li a {width:167px;}
.etax_tab.useful2 li {background:none;padding:0;}
.etax_tab.useful2 li, .etax_tab.useful2 li a {width:133px;}
.etax_tab.realty li {background:none;padding:0;}
.etax_tab.realty li, .etax_tab.realty li a {width:197px;}
.etax_tab.eight li {background:none;padding:0;}
.etax_tab.eight li, .etax_tab.eight li a {width:83px;}
.etax_tab.eight li a.oneline {padding:25px 0 0; height:41px;}
.etax_tab.eight li a.twoline {padding:16px 0 0; height:50px;}
.etax_tab.eight li a.threeline {padding:8px 0; height:50px;}

.etax_tab2 {margin-bottom:20px; overflow:hidden; /*border-right:1px solid #d1d1d1;*/}
.etax_tab2 li {float:left; width:83px;}
.etax_tab2 li a {display:block; width:83px; height:14px; text-align:center; border:1px solid #c0d9dd; background:#eef5f7; padding:8px 0 8px; color:#196D7B; }
.etax_tab2 li p {display:block; width:83px; height:14px; text-align:center; border:1px solid #c0d9dd; background:#eef5f7; padding:8px 0 0; color:#196D7B; }
.etax_tab2 li a:hover {color:#196d7b; font-weight:bold;}
.etax_tab2 li a.on {background:#fff; height:14px; font-weight:bold;}
#tabcont03 .etax_tab2.useful li { width:33.2%;}
.etax_tab2.useful li {background:none; padding:0; width:20%;}
.etax_tab2.useful li:last-child {background:none; padding:0; width: 19.7%;}
.etax_tab2.useful li a, .etax_tab2.useful li p {width:100%;}


div.search { width:680px; margin-bottom:30px; }

/* reduction */
div.info_contents .h5_type02 {margin:15px 0 5px; color:#1d8091;background:none;padding:0;} 
div.info_contents .h6_type01 {margin:5px 0;color:#1d8091;background:none;padding:0;} 
div.info_contents .h5_type03 {margin:5px 0;color:#1d8091;padding-left:13px;}
div.reduction h5 { margin:13px 0 8px 0; padding:0; background:none; color:#1d8091; }
div.reduction h5.nospace { margin-top:0; }
div.reduction h5.midtit { margin-bottom:-5px; }
div.reduction h5.arrow { padding-left:13px; background:url('/static/open_images/sub/ico_arrow_green.gif') no-repeat 0 2px; color:#555; }
div.reduction .contents_under_h4 p { padding-left:13px; }
div.reduction .contents_under_h4 li p { padding-left:0; }
.info_contents div.reduction .indent_h5 { padding-left:6px; }
div.info_contents .reduction_list li { color:#666; margin-bottom:8px; }
div.info_contents .reduction_list ul { margin-top:3px; }
div.info_contents .reduction_list ul ul { margin-bottom:5px; }
div.info_contents .reduction_list li li { margin:0 0 3px 0; padding-left:13px; background:url('/static/open_images/sub/ico_cross.gif') no-repeat 5px 6px;}
div.info_contents .reduction_list li li li {background:none; padding:0; }
div.info_contents .contents_under_h4 ul { margin-top:3px; }
div.info_contents .contents_under_h4 ul ul { margin-bottom:5px; }
div.info_contents .contents_under_h4 ul li { color:#666; margin:0 0 3px 0; padding-left:13px; background:url('/static/open_images/sub/ico_cross.gif') no-repeat 5px 6px; }
div.info_contents .contents_under_h4 ul li li {background:none; padding:0; }
.txt_top {margin-top:10px;}

/* seizure */
div.info_contents ul.seizure {margin-left:-8px;}	
div.info_contents ul.seizure li {background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 5px 4px; padding:0 0 0 13px; color:#666; line-height:1.5em;}
div.info_contents ul.seizure li ul li {padding-left:13px; background:url('/static/open_images/sub/ico_cross.gif') no-repeat 5px 6px;}

/* example */
dl.example dt { margin:10px 0 4px; padding-left:8px; background:url('/static/open_images/sub/ico_help_arrow.gif') no-repeat 0 3px; color:#666; }
dl.example dd ol li {line-height:1.6em;margin-left:10px;color:#666;}

/*bill of right*/
.right_list {background:url('/static/open_images/sub/bill_right_bg.gif') no-repeat right 48px; margin:20px 0 0; }
.right_list li {position:relative;line-height:1.5em; padding:0 0 15px 15px; width:360px;}
.right_list li strong {position:absolute; top:0; left:0; color:#1d8091;}
p.name_right {font-weight:bold; text-align:center; color:#1d8091; width:360px; font-size:14px;}

/* example */
.info_contents .tab_example li { width:134px; padding:0; background:none; }
.info_contents .tab_example li:first-child { width:133px; }
.info_contents .tab_example li a { width:auto; }

.info_contents .tab_example02 li { width:167px; padding:0; background:none; }
.info_contents .tab_example02 li:first-child { width:169px; }
.info_contents .tab_example02 li a { width:auto; }

.info_contents div.reple_contents { margin:0 0 10px 26px; padding:0 0 4px 12px; background:url('/static/open_images/sub/ico_reply.gif') no-repeat 0 4px; }

.info_contents .law_index { margin:-10px 0 15px; color:#1d8091; font-weight:bold; text-align:right; }

.info_contents h5.stit { margin-top:20px; }
.info_contents .faq { margin-left:18px; overflow:hidden;}
.info_contents .faq dt, 
.info_contents .faq dd { font-weight:normal; line-height:1.5em; }

/*whatis*/
.whatis dt {background:url('/static/open_images/sub/ico_pop_list.gif') no-repeat 0 3px; padding:0 0 5px 8px;}
.whatis dd {line-height:1.5em; padding:0 0 0 8px;}

/*detail_view*/
.detail_view {position:relative; width:100%; padding:0 0 20px;border-bottom:1px solid #c0d9dd; display:none;}
.detail_view h5 {padding:20px 0 15px; color:#1d8091;}
.detail_view h5 em {font-weight:normal; color:#dd1100;}
.detail_view button.small {position:absolute; top:20px; right:0;}
input.data {width:80px;}
.no_pad {border:0; padding:0;}
input.sumtotal {font-weight:bold; text-align:right; padding:0 5px 0 0; color:#4c8ed0;}

/*reason_reduce*/
.reason_reduce {margin:19px 0 0;position:relative; border:1px solid #c0d9dd;}
.reason_reduce div {border:2px solid #f1f4f5; padding:16px 19px 0;}
.reason_reduce div.center {text-align:center; padding-bottom:10px;}
.reason_reduce div h5 {background:url('/static/open_images/sub/ico_arrow_green.gif') no-repeat 0 1px; padding:0 0 10px 15px; border-bottom:1px solid #c0d9dd;}
.reason_reduce div select {position:absolute; top:16px; left:130px;}
.reason_reduce div dl dt {background:url('/static/open_images/sub/ico_help_arrow.gif') no-repeat 0 18px; padding:15px 0 5px 8px; font-weight:bold;}
.reason_reduce div dl dd {padding:0 0 15px;}
.reason_reduce div dl dd ol li {padding:0 0 5px;}
.reason_reduce div p.important {padding:10px 10px 10px 15px; color:#dd1100; position:relative; line-height:1.3em;}
.reason_reduce div p.important span {position:absolute; top:10px; left:0; color:#dd1100;}
.reason_reduce div ul.first {padding:10px 0 0;}
.reason_reduce div ul.first li {background:url('/static/open_images/sub/ico_help_arrow.gif') no-repeat 0 3px; padding:0 0 5px 8px;}
.reason_reduce div ul.first li ul {padding:10px 0 0;}
.reason_reduce div ul.first li ul li {background:none;}
.reason_reduce div ul.first li ul li span {color:#b1b1b1;}
.reason_reduce div .oran {color:#dd1100;}
.reason_reduce div p.image {padding:20px 0; border-top:1px solid #d5d5d5;}
.reason_reduce div .strong {padding:10px 0;}
.reason_reduce div .strong li {padding:0 0 5px 10px; line-height:16px; background:url('/static/open_images/sub/ico_help_arrow.gif') no-repeat 0 4px;}

/* formula  */
.boxwh {padding:13px 0 19px 14px;}
.boxwh .formula {margin:20px 0 20px 10px;}

/* calculation */
div.info_contents div.calculation {width:100%;display:inline-block;}
div.info_contents div.calculation dl {width:140px;float:left;border-top:1px solid #c0d9dd;border-left:1px solid #c0d9dd;}
div.info_contents div.calculation dl dt {background:#eef5f7;padding:7px 0;text-align:center;font-weight:bold;color:#1d8091;border-bottom:1px solid #c0d9dd;border-right:1px solid #c0d9dd;}
div.info_contents div.calculation dl dt:first-child {padding:8px 0;}
div.info_contents div.calculation dl dd {padding:8px 0;text-align:center;color:#666;border-bottom:1px solid #c0d9dd;border-right:1px solid #c0d9dd;}
div.info_contents div.calculation .bkgn {background:none;text-align:center;padding:28px 0 20px 0;}
div.info_contents div.calculation .sum_up {padding:20px 0 21px;}
div.info_contents div.calculation table {float:right;width:500px; margin-top:0; border-top:1px solid #d1d1d1; }
div.info_contents div.calculation table th { border-bottom:1px solid #d1d1d1; border-right:1px solid #d1d1d1; background:#f7f7f7; color:#666; }
div.info_contents div.calculation table td { padding-top:7px; padding-bottom:4px; border-right:1px solid #d1d1d1; border-bottom:1px solid #d1d1d1; background:#fff; color:#666;line-height:1.5em; }
div.info_contents div.calculation table .last { border-right:0; }
div.info_contents div.calculation table li { background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0 8px; padding-left:10px; }


/* procedure */
div.info_contents ul.procedure {position:relative;height:34px;margin-bottom:15px;background:url("/static/open_images/sub/bg_procedure.gif") no-repeat 18px 23px;padding:50px 0 42px 18px;border:3px solid #d5f1f6;}	
div.info_contents ul.procedure li {float:left;width:90px;color:#152c30;background:none;text-align:center;margin:0 0 0 41px;padding:0;font-weight:bold;}
div.info_contents ul.procedure li:first-child {margin-left:0;}
div.info_contents ul.procedure li.long { margin-top:-5px; margin-left:37px; margin-right:3px; }

/* office */
.elis_area { margin-bottom:25px; overflow:hidden; }
	.elis_area .pic { float:left; margin-right:17px; }
	.elis_area p { padding:1px 0 0; line-height:1.65em; }
	.elis_area strong { font-size:14px; }
	.elis_area .oran { font-size:12px; color:#dd1100; }
.gu_txt { margin-bottom:7px; }
.gu_txt .oran { color:#dd1100; }

/* */
.description_txt div.center{padding-left:0; text-align:center;}

/* 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-top:15px;}
	.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; height:22px;}
	.search_wrap input{width:333px;}
	.search_wrap button{vertical-align:bottom; text-align:center; color:#fff; background-color:#1d8091; font-weight:bold; margin-left:7px; border:1px solid #1d8091; }
.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 td {padding-left:0; line-height:1.2em; text-align:center; }
	.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;}

table td.alignL{padding-left:10px; text-align:left;}
table td.alignR{padding-right:10px; text-align:right;}
.paging{border: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;}
	.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_wrap{clear:both; padding-top:20px;}


.info_contents ul.dot_list { margin:5px 0; }
.info_contents ul.dot_list li { padding-left:13px; background:url('/static/open_images/sub/ico_cross.gif') no-repeat 5px 6px; }
.info_contents ul.dot_list p { padding:3px 0 0 10px; }
.info_contents ul.dot_list i { margin-left:-10px; }
.info_contents ul.dot_list li li {background:none;}

.info_contents .un_list li { padding-left:0 !important; background:none !important; }

div.info_contents ul.subdot_list li li {background:url('/static/open_images/sub/ico_help_bar.gif') no-repeat 0 8px; padding-left:10px;}

.info_contents .indent_h5 { padding-left:6px; }
.info_contents .indent_h4 { padding-left:13px; }
.info_contents .midtxt_h5 { padding-left:13px; padding-top:2px; margin-bottom:-5px; }
.info_contents .midtxt02_h5 { padding-left:13px; margin-bottom:-7px; }

div.info_contents ul.realty_list li { margin-bottom:15px; }
div.info_contents ul.realty_list ol { margin-top:3px; }
div.info_contents ul.realty_list li li { margin-bottom:3px; }

div.info_contents .tax_living .indent_h4 { padding-top:3px; padding-bottom:5px; }
div.info_contents .tax_living h6 { line-height:1.4em; }
div.info_contents .tax_living .h6_type01 { margin:10px 0 5px; }
div.info_contents .tax_living .h5_type03 { margin-top:20px; color:#555; }
div.info_contents .tax_living h5.h5_first { margin-top:5px; }
div.info_contents .tax_living .description_box { margin:5px 0 15px; }
div.info_contents .tax_living table { margin-bottom:15px; }
div.info_contents .tax_living table.nobtmtbl { margin-bottom:5px; }

div.info_contents .txt_color {line-height:1.5em; margin-bottom:7px; color:#1d8190; font-size:11px; }
div.info_contents .txt_symbol {padding-left:15px !important; background:url('/static/open_images/sub/ico_caution_gray.gif') no-repeat 0 3px;color:#666;}
div.info_contents .txt_symbol02 {padding-left:15px !important; background:url('/static/open_images/sub/ico_caution_red.gif') no-repeat 0 3px;color:#dd1100;}
div.info_contents .txt_small {font-size:11px;}


/* ¸ð¹ü³³¼¼ÀÚÃß°¡ */
.mobum_reg details {margin:10px 0 10px 0;padding:10px; background:#f5f5f5;list-style:none; }
.mobum_reg details summary::after {content:"ÀÌ¿ë¾à°ü >"; position:absolute; top:0.2em; right:0; transition:.25s transform;color: #3180c3;transform:rotateZ(0deg) !important;}
.mobum_reg details div{ margin:10px 0 0 0; padding:15px; background:#ffffff;}
.mobum_acc details {text-align:left; margin:0 0 24px 0; overflow:hidden; transition:max-height 400ms ease-out;border:1px solid #99d4df;padding: 15px !important;margin-top: 20px;font-size:13px;/* padding: 17px 0; */cursor: pointer;border-bottom: 1px solid #67af9a;border-radius: 2px;}
.mobum_acc summary,.mobum_reg summary {list-style-type:none;display:block; position:relative; padding-right:1.2em;cursor:pointer;}
.mobum_acc summary::marker,.mobum_reg summary::marker {content:'';}
.mobum_acc summary::-webkit-details-marker,.mobum_reg summary::-webkit-details-marker {display:block;}
.mobum_acc summary::after {content:"¡å"; position:absolute; top:0.2em; right:0; transition:.25s transform;color: #3180c3;}
.mobum_acc details div {transition:.25s transform;}
.mobum_acc details div .code{line-height:20px;color:#b4006c; margin-top:22px;font-weight:bold;font-size:15px; background-color:#f6eff1;padding:10px;text-align:center;}
.mobum_acc details div .code button{float:right;}
.mobum_acc details[open] summary::after{transform:rotateZ(180deg);}