*{
    margin: 0;
    padding: 0;
    box-sizing: border-box; }

ul, li{
    list-style: none;}

a{  color: inherit;
    text-decoration: none;}

.h-wrap{
    width: 1160px;
    /* margin-left: auto;
    margin-right: auto; */
     margin-top: 60px;
    margin-left: 16%;
    margin-right: 25%; 
     height: 150px;
    display: flex;}

.util{
    font-size: 17px;
    font-weight: bold;
    color: #363636;    
    position: absolute;
    top: 38px;    
    right: 275px;}

.util ul{    display: flex;}

.util li{font-weight: bold;
         text-align: center;
         margin-left: 17px;
         margin-right: 17px;
         align-items: center;}

.util li img {width: 27px;   height: 17px;}

h1{    padding-top: 15px;}

h1 img{    width: 500px;}

  .main-menu{
    display: flex;
    width: 160px;   
    position: absolute;
    top: 90px;
    left: 43%;
    right: 0;}

.main-menu > li {
  position: relative; 
  display: inline-block;
  list-style: none;

} 
.main-menu > li > a {
  display: block;
  padding: 5px 10px; /* 메인 메뉴의 높이와 너비를 패딩으로 결정 */
  color: rgb(54, 49, 49);
  text-decoration: none;
}
   
.menu{     
    width: 160px;
    height: 100%;
    display: block;
    text-align: center;
    align-items: center;
    color: black;
    font-weight: bold;
   /* padding: 0px 10px;  */
    font-size: 22px;
    border-radius: 10px;
    position: relative;
    z-index: 1000;
    left: 0;   
    /* display: inline-block; */  }

.menu > a{
    align-items: center;
    width: 160px;
    padding: 5px;
   line-height: 33px;
    font-weight: bold;
    transition: all 0.2s;
        }

.menu:hover > a {    
    text-align: center;
    align-items: center;    
     padding: 7px 10px;
     margin-top: 0;
    color: #fff;
    background-color: navy;
    border-radius: 7px;    }

/* position: absolute;
            top: 100%; 
            left: 0;         */

.sub-menu{      
    display: none;  
    position: absolute;
            top: 100%; 
            left: 0;  
    width: 160px;         
    margin-top: 0;
    padding: 0;          
    text-align: left;
    font-weight: bold;
    color: rgb(46, 46, 46);
    background-color:#dad6d6;   
    border: 1px solid #dee2e6;
     box-sizing: border-box;
    box-shadow: 0 4px 10px rgba(0,0,0,0.1);    
    border-radius: 8px;       
   }

    .sub-menu li {
            position: relative;        }

    .main-menu > li:hover .sub-menu {
  display: block;  }  /* 마우스 올리면 서브메뉴 나타남 */


/* 서브메뉴의 링크 태그 설정 */
.sub-menu li a {
  display: block;    /* 1. 가로 영역을 100% 꽉 채우는 성질로 변경 */
  width: 100%;   
  height: 100%;    /* 2. 가로폭 100% 지정 (생략 가능) */
  font-size: 17px;
  padding: 12px; /* 3. li 안의 위아래, 좌우 여백을 주어 세로 크기 조절 */
  text-decoration: none;
   transition: all 0.2s;  }



/* 2. 서브메뉴 (자식 박스) 위치 및 밀착 설정 */


   /*     .sub-menu li a {
    width: 100%;
           padding: 12px ;
            font-size: 17px;
            transition: all 0.2s;}  */
                
        /* 첫 번째와 마지막 번째 메뉴 모서리 라운딩 자동 처리 */
        .sub-menu li:first-child > a {
            border-top-left-radius: 7px;
            border-top-right-radius: 7px;
        }
        .sub-menu li:last-child > a {
            border-bottom-left-radius: 7px;
            border-bottom-right-radius: 7px;
        }
        /* 상단 서브메뉴 호버 효과 */
        .sub-menu li:hover > a {
            background-color: #176eca;
            color: #fff;
        }
       .menu:hover .sub-menu{
            display: block;
        } 

        /* [상단] 2차 하위 서브메뉴 (오른쪽으로 세로 펼침) */
        .sub-sub-menu {
            display: none;
            width: 180px;
            position: absolute;
            top: -1px; /* 부모 테두리선 정렬 맞춤 */
            left: 100%; /* 바로 오른쪽 배치 */            
            background-color: #fff;
            border: 1px solid #dee2e6;
            box-shadow: 0 4px 10px rgba(0,0,0,0.1);
            border-radius: 8px;
        }

        .sub3-menu{
            display: none;
            width: 180px;
            position: absolute;
            top: -1px; /* 부모 테두리선 정렬 맞춤 */
            left: 100%; /* 바로 오른쪽 배치 */            
            background-color: #fff;
            border: 1px solid #dee2e6;
            box-shadow: 0 4px 10px rgba(0,0,0,0.1);
            border-radius: 8px;
        }
        .sub-sub-menu .sub3-menu li:first-child > a {
            border-top-left-radius: 7px;
            border-top-right-radius: 7px;
        }
        .sub-sub-menu .sub3-menu li:last-child > a {
            border-bottom-left-radius: 7px;
            border-bottom-right-radius: 7px;
        }
        .sub-sub-menu li:hover > a {
            background-color: #419efa;
            color: #fff;
        }

        .sub3-menu li:hover > a {
            background-color: #9141fa;
            color: #fff;}


        /* 상단에서 서브메뉴 호버 시 오른쪽으로 노출 */
        .has-children:hover .sub-sub-menu {
            display: block;        }

        .has-grandchild:hover .sub3-menu {
            display: block;        }

    .sub3-menu{  width: 230px;}

.intro{
    width: 1160px;
    height: 500px;
    display: flex;
    margin-top: 5px;
    margin-left: 16%;}

    .sidebar {
            width: 250px;
            padding: 5px;
            box-sizing: border-box;
            min-height: 100vh;      }

.intro-menu{
    list-style: none;
    padding: 0;
    margin: 0;
    background-color: #f4f4f4;
    border-style: ridge;
    border-radius: 12px;
    overflow: hidden; }



 .intro-link {
            display: block;
            padding: 15px 20px;
            color: #333;
            text-decoration: none;
            font-weight: bold;
            font-size: 18px;
            transition: background-color 0.2s, color 0.2s;
            cursor: pointer;
        }



.intro-link:hover{    
    background-color: #0056b3;
    color: #ffffff;        }



.intro .intro-menu li:first-of-type{
    border-top-left-radius: 7px;
    border-top-right-radius: 7px; 
}   
.intro .intro-menu li:last-of-type{
    border-bottom-left-radius: 7px;
    border-bottom-right-radius: 7px;   } 

.intro-menu a{
    vertical-align: middle; }

.f-report{
    width: 750px;
    height: 510px; 
    margin-left: 50px;}

.f-report h2{
    color: #4c4f55;
    font-size: 30px;}

.f-report p{
    font-size: 17px;
    line-height: 35px;
    font-weight: bolder;   }

 table {
        width: 100%;
        border-collapse: collapse;
    }

    th, td {
        border: 1px solid #ccc;
        padding: 10px;
        text-align: center;
    }

    th {
        background-color: #f2f2f2;
    }

    td.title {
        text-align: left;
    }

    footer{margin-top: 30px;}

footer .f-wrap{   
    width: 1200px;
    height: 220px;
    margin:10px auto;}

footer .f-wrap .link-icon{
  width: 100%;
  height: 35px;
  margin-top: 30px;
  margin-bottom: 0px;
  padding: 10px;
  display: flex;
  justify-content: center;
  align-items: center;}
 
    footer .f-wrap .link-icon .busan img{ width: 250px; height: 100px; margin-right: 10px;}
    footer .f-wrap .link-icon .mafa img{ width: 300px; height: 100px; margin-right: 50px;}
    footer .f-wrap .link-icon .consul img{width: 180px;  height: 90px; 
                                          margin-left: 10px; margin-right: 30px;}
    footer .f-wrap .link-icon .acrc img{width: 220px;  height: 90px; margin-right: 10px;}
    footer .f-wrap .link-icon .tax img{width: 200px;  height: 110px;}

footer .f-wrap .copy-wrap{
  height: 165px;
  display: flex;
  justify-content: center;
  align-items: center;}

footer .f-wrap .f-logo{    width: 570px;}
footer .f-wrap .f-logo img{width: 500px;}
footer .f-wrap .f-copyright{
    flex: 1;
    font-size: 16px;
    margin: 0px 10px 8px 15px;
    }
p.f-right{display: flex;}

p.f-right .map{text-indent: 5px;}


   /* .f-copyright p{  line-height: 10px;} */

.f-copyright address{ font-style: normal;}