.sub_menu #gnb ul.menu>li>a { color: #000 !important; }

/* line */
.dotline01 { margin: 20px 0; width: 100%; border-bottom: 1px dotted #dedede; }

/* text 속성 */
.udl { text-decoration: underline; }
.fs14 { font-size: 14px; }
.fwbold { font-weight: bold; }
.fcblack { color:#000; }

/* txt color */
.clrdkblue { color:#1c4190 !important }

/* bg color */
.bglblue { background: #98B6C3 !important; }

/* txt array */
.arraytype00 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype00::before { content: "-"; display: inline; margin-right: 5px; }

.arraytype01 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype01::before { content: "→"; display: inline; margin-right: 5px; }

.arraytype02 { margin-left: 15px; text-indent: -15px; color:#333 }
.arraytype02::before { content: "※"; display: inline; margin-right: 5px; }

.arraytype03 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype03::before { content: "*"; display: inline; margin-right: 5px; position: relative; top:5px; }

.arraytype04 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype04::before { content: "**"; display: inline; margin-right: 5px; }

.arraytype05 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype05::before { content: "º"; display: inline; margin-right: 5px; position: relative; top:3px; }

.arraytype06 { margin-left: 15px; text-indent: -15px; color:#333  }
.arraytype06::before { content: "‣"; display: inline; margin-right: 5px; font-size: 20px; }

/* list */
.sub_container .listtype01 ul { width:100%; }
.sub_container ul.listtype01 li{ margin-left: 7px; margin-bottom: 5px; text-indent: -15px; color: #444; line-height: 140%; background:none; /*  border: none; */ }
.sub_container ul.listtype01 li::before{ content: "-"; display: inline; line-height: 10px; margin-left: 4px; margin-right: 5px;}

ul.listtype02 {display: flex;flex-direction: column;;flex-wrap: wrap;justify-content: space-around;counter-reset: li;}
ul.listtype02 li{position: relative;padding: 0 10px;margin-left: 5px;width: 100%; line-height: 140%;}
ul.listtype02 li::before {content: counter(li);counter-increment: li;padding-right: 10px;font-size: 13px;top: -1px;position: relative;left: 2px;margin-left: -17px;}
ul.listtype02 li::after {content: "";position: absolute;top: 3px; left: -10px;border: 1px solid;width: 15px;height: 15px;display: block;border-radius: 50%;}

ul.listtype03 { width:100%; }
ul.listtype03 li{ margin-left: 7px; margin-bottom: 5px; text-indent: -15px; color: #444; line-height: 140%; background:none; }
ul.listtype03 li::before{ content: "-"; display: inline; line-height: 10px; margin-left: 4px; counter-increment: none; }
ul.listtype03 li::after{ display: none; }

.sub_container ul.table_list li{ margin-top: 0; background:url(/tax/images/common/icon_dt.gif) left 7px no-repeat;color:#000;font-weight:300;counter-increment: none; }

/* contents */
.taxSumBox { display:flex; align-items:center; }
.taxSumBox > div { float: left; width: 330px; }
.taxSumBox ul { width: calc(100% - 365px); }


.taxBox01 {background: #f5ffff;width: 100%;display: block;padding: 20px 15px;}
.taxBox01 ul {display: flex;flex-direction: row;flex-wrap: wrap;justify-content: space-around;counter-reset: li;}
.taxBox01 ul li {position: relative;padding: 0 10px;margin-left: 5px;width: calc(50% - 5px);flex-grow: 1;line-height: 140%;}
.taxBox01 ul.boxultype01 li {position: relative;padding: 0 15px;margin-left: 5px;width: calc(50% - 5px);flex-grow: 1;line-height: 140%;}

.taxBox01 ul.boxultype01 li::before {content: counter(li);counter-increment: li;padding-right: 10px;font-size: 13px;top: -1px;position: relative;left: 2px;margin-left: -17px;}
.taxBox01 ul.boxultype01 li::after {content: "";position: absolute;top: 3px; left: -5px;border: 1px solid;width: 15px;height: 15px;display: block;border-radius: 50%;}

.taxBox01 ul.boxultype02 li {padding: 0 15px; }
.taxBox01 ul.boxultype02 li {margin-left: 7px; margin-bottom: 5px; text-indent: -15px; color: #444; line-height: 140%; background:none;}
.taxBox01 ul.boxultype02 li::before {content: "-"; display: inline; line-height: 10px; margin-left: 4px; margin-right: 5px;}

.taxBox01 .inquiry { font-size: 20px;color:#1c4190; }

.taxBox02 { padding: 77px 0 0 50px; }

.taxBox03 {background: #f5ffff;width: 100%;display: block;padding: 20px 15px;}

.titleBox02 {position: relative; width: 100%; display: block;padding: 20px 15px; border-radius: 100px; /* border: 1px solid #e2e2e2; */background: #98B6C3; }
.titleBox02 p { font-size: 20px; text-align: center; color: #fff; line-height: 140%; }
.icoleft { content: ''; display: inline-block; width: 166px; height: 155px; background: url(/tax/images/sub/1_12img01.png) no-repeat 0 0;position: absolute;top: -64px;left: -50px; }
.boxtitle01 { font-size: 30px; font-weight: 500; line-height: 1.7!important; color: #fff; text-align: center; }
.boxtitle01 span { font-weight: 200; }

.division2 { display:flex; flex-direction: row; width: 100%; }
.division2 > div { flex: 1; width: 50%; }

.division2type02 { display:flex; flex-direction: row; width: 100%; }

.flexbox02 { width: 100%; }
.flexbox02 ul { display:flex; flex-wrap: wrap;}
.flexbox02 li { margin-right: 5%; width: 45%; flex-grow: 1; /* border-right:1px dotted #dedede; */}
/* .flexbox02 li:last-child { border-right:none; } */

.flexbox03 { display:flex; flex-wrap: wrap; width: 100%; }
.flexbox03 > div { padding: 10px 0 20px 0; margin-right: 5%; width: 45%; flex-grow: 1; /* border-bottom: 1px dotted #dedede; */}
.flexbox03 > div p { padding: 10px 30px; background: #195088; border-radius: 50px; color: #fff; }

.bnwrap { display: flex; align-items: center; }
.bnwrap .bnimg { float: left; margin-right: 30px; }
.bnwrap .bnbox { background: #195088; border-radius: 50px; padding: 10px 30px; }
.bnwrap .bnbox a { display: block; color:#fff; }

.linebox { padding: 10px; border:2px solid #5aca07}

.imgbox01 { text-align: center; }
.imgbox01 img{ text-align: center; max-width: 1007px; width: 100%; }

.imgbox02 { text-align: center;}
.imgbox02 .imgbox02pc { width: 100%; text-align: center;}
.imgbox02 .imgbox02pc img{ max-width: 1000px; width: 100%; }
.imgbox02 .imgbox02m { width: 100%; text-align: center;}
.imgbox02 .imgbox02m img { display: none; width: 100%; max-width: 455px;}

.imgbox03 { text-align: center;}
.imgbox03 .imgbox03pc { width: 100%; text-align: center;}
.imgbox03 .imgbox03pc img{ max-width: 850px; width: 100%; }
.imgbox03 .imgbox03m { width: 100%; text-align: center;}
.imgbox03 .imgbox03m img { display: none; width: 100%; max-width: 412px;}

.imgbox04 { text-align: center; }
.imgbox04 img{ text-align: center; max-width: 804px; width: 100%; }

.taxbox04 { margin: 20px auto; padding: 20px; width: 100%; border: 1px solid #397bbf; }
.taxbox04 .title { font-size: 30px; color: #10285f; }

@media all and (max-width:850px) {
    .taxBox02 { padding: 40px 0 0 50px; }
    .titleBox02 { border-radius: 70px; }
    .icoleft { top:-37px; }
  	.boxtitle01 { font-size: 24px; }
  	.boxtitle01 span { display: block; }
}

@media all and (max-width:767px) {
	.taxSumBox { display:block;  }
	.taxSumBox > div { float: none; padding-bottom:25px; margin-bottom:20px; border-bottom:1px dotted #e1e1e1; width: 100%; text-align:center; }
	.taxSumBox ul { width: 100%; }

  .taxBox01 ul li {width: 100%}
  .taxBox01 ul.boxultype01 li {width: 100%}

	.division2 { display:block; }
	.division2 > div { float: none; margin-bottom:20px; width: 100%; text-align:center; }

  .flexbox02 li { width: 100%; }

  .flexbox03 > div { width: 100%; }

  .bnwrap { display: block; text-align: center; }
  .bnwrap .bnimg { float: none; margin-right: 0; margin-bottom: 10px; }

  .sprps { display: block; }

  .imgbox02 .imgbox02pc { display: none; }
  .imgbox02 .imgbox02m img { display: inline-block;  }

  .imgbox03 .imgbox03pc { display: none; }
  .imgbox03 .imgbox03m img { display: inline-block;  }
}

@media all and (max-width:560px) {
	.division2type02 { display:block; }

  .taxBox01 span { display:block; }

}

@media all and (max-width:480px) {
  .taxBox02 { padding: 154px 0 0 0; }
  .icoleft { top: -154px; left: calc(50% - 83px); }
}

@media all and (max-width:360px) {
	.boxtitle01 { font-size: 20px; line-height: 1.5!important; font-weight: bold; }
}



/*지방세개요*/
.tax0101{margin-top:20px;background:url(/tax/images/sub/tax_img_0101.png) no-repeat;height:500px;background-size:400px;padding-left:450px;padding-top:64px}
.tax0101 p{font-size:1.2rem;color:#000;font-weight:400;word-break:keep-all}
@media all and (max-width:996px) {
.tax0101{padding-top:0}
}
@media all and (max-width:790px) {
.tax0101{background-size:200px;padding-left:222px}
}
@media all and (max-width:500px) {
.tax0101{background-position:center top;background-size:250px;padding-left:0;padding-top:165px}
.tax0101 p{font-size:1em;font-weight:200}
}

.txt_red td {color:#e61a1a}