.content { line-height:18px; }

/* Æ˾÷±âº» */
.popup_wrap { padding: 20px 30px; }
/*.popup_wrap a{text-decoration:none}*/
/* ÆäÀÌ¡ */
.page-area { text-align:center; margin-top:10px; font-weight:bold;font-size:11px; }
.page-area a { color:#3A3839; vertical-align:bottom; }
.page-area span {color:#FF0000;  }

.black_point { background:url('/img/sub/et_S0120130716_17.gif') 0 4px no-repeat ;padding-left:5px; }
.red_point { background:url('/img/sub/et_S0120130716_42.gif') 0 4px no-repeat ;padding-left:5px; }
.red_point:hover, .red_point:active, .red_point:focus { background:url('/img/sub/et_S0120130716_42.gif') 0 4px no-repeat ;padding-left:5px; }
.red_cross { background:url('/img/sub/et_20140515_29.gif') 0 3px no-repeat ;padding-left:10px; }
.red_cross:hover, .red_cross:active, .red_cross:focus{ background:url('/img/sub/et_20140515_29.gif') 0 3px no-repeat ;padding-left:10px; }
.red_font {color:#ff0000; }
.blue_font {color:#009afe; }
.number_c { text-align:right; }


.content_area { border:1px #D6D6D6 solid; background:#FFFFFF; padding:20px; height: auto !important; min-height: 600px; }
.content_area2 { border:1px #D6D6D6 solid; background:#FFFFFF; padding:20px; padding-top:10px; height: auto !important; min-height: 600px; }
.content_area3 {width:650px; border:1px #D6D6D6 solid; background:#FFFFFF; padding:20px; padding-top:10px; height: auto !important; min-height: 600px; }
.content_area_office {height: auto !important; min-height: 600px; }
/*.content_area_bohum {height:300px;}*/

.head_title { height:32px; border-bottom:1px #D6D6D6 solid; vertical-align:bottom;}
.head_title .head_title_span{ float:left;display:block;  }
.content_area .content_box .content_box_title {margin-top:10px;font-size:15px; color:#32679D; font-weight:bold; }
.content_area .content_box .content_box_blue_area {border-top:1px solid #C4D0DE; border-bottom:1px solid #C4D0DE; background:#EBEEF3; margin:10px 0; padding:20px;}
.content_area .content_box .content_box_bottom_area {}

/* Á¶¼¼¹ý·É µé¿©¾²±â */
div.clsLM0 { text-indent:0em; padding-left:1.5em; }
div.clsLM0 pre { text-indent:0em; }
div.clsLM1 { text-indent:-1em; padding-left:2.0em; }
div.clsLM1 pre { text-indent:0em; }
div.clsLM1 td { text-indent:0em; }
div.clsLM2 { text-indent:-1em; padding-left:2.5em; }
div.clsLM2 pre { text-indent:0em; }
div.clsLM2 td { text-indent:0em; }
div.clsLM3 { text-indent:-1em; padding-left:3.0em; }
div.clsLM3 pre { text-indent:0em; }
div.clsLM3 td { text-indent:0em; }
div.clsLM4 { text-indent:-1em; padding-left:3.5em; }
div.clsLM4 pre { text-indent:0em; }
div.clsLM4 td { text-indent:0em; }
div.clsLM5 { text-indent:-1em; padding-left:4.0em; }
div.clsLM5 pre { text-indent:0em; }
div.clsLM6 { text-indent:-1em; padding-left:4.5em; }
div.clsLM6 pre { text-indent:0em; }

div.clsLP0 {    PADDING-LEFT: 2.5em;    TEXT-INDENT: -1em }
div.clsLP0 pre { text-indent:0em; }
div.clsLP0 td { text-indent:0em; }
div.clsLP1 {    PADDING-LEFT: 3.0em;    TEXT-INDENT: -1em }
div.clsLP1 pre { text-indent:0em; }
div.clsLP1 td { text-indent:0em; }
div.clsLP2 {    PADDING-LEFT: 3.5em;     TEXT-INDENT: -1em}
div.clsLP2 pre { text-indent:0em; }
div.clsLP2 td { text-indent:0em; }
div.clsLP3 {    PADDING-LEFT: 4.0em;    TEXT-INDENT: -1em }
div.clsLP3 pre { text-indent:0em; }
div.clsLP3 td { text-indent:0em; }
div.clsLP4 {    PADDING-LEFT: 4.5em;    TEXT-INDENT: -1em }
div.clsLP4 pre { text-indent:0em; }
div.clsLP5 {    PADDING-LEFT: 5.0em;    TEXT-INDENT: -1em }
div.clsLP5 pre { text-indent:0em; }



/* ½Å°í¾È³» ºí·° */
.bl_title_1{
	font-size:12px;
	color:#CC7000;
	font-weight:bold;
}
.bl_title_2{
	font-size:12px;
	color:#CC7000;
}
.bl_title_3{
	font-size:12px;
	font-weight:bold;
}

/* ºí·ç Å×À̺í */
.blue_table { width:100%; border-top:2px #7E95BC solid; border-bottom:1px #DCDCDC solid; }
.blue_table th { color:#575758; background:#E9E9E9; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; border-bottom:1px #DCDCDC solid; padding:5px; }
.blue_table th.first { border-left:0px; }
.blue_table td { color:#444444; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:5px; line-height:18px; }
.blue_table td.first { border-left:0px; background:#F9F9F9; }
.blue_table td.first_none { border-left:0px; background:none; }
.blue_table td.gray { background:#F9F9F9; }
.blue_table a { color:#444444; }
.blue_table a:hover{ color:#1FA2F3; }
.blue_table a.gray { color:#898989;}
.blue_table a.gray:hover{ color:#1FA2F3; }


.blue_table_001 { width:610px; text-align:center; font-size:12px; }
.blue_table_001 th { height:28px; color:#008cc6; background:#f2f7f9;border-top:1px solid #B9CFD7;border-left:1px solid #B9CFD7; border-bottom:1px solid #B9CFD7;border-right:1px solid #B9CFD7;}
.blue_table_001 td.head { height:28px; color:#008cc6; background:#f2f7f9;border-top:1px solid #B9CFD7;border-left:1px solid #B9CFD7; border-bottom:1px solid #B9CFD7;border-right:1px solid #B9CFD7;}
.blue_table_001 td {color:#444444; border-bottom:1px #d5d5d5 solid; border-right:1px #d5d5d5 solid;border-left:1px #d5d5d5 solid }
.blue_table_001 th.noline {border-left:none;}
.blue_table_001 td.noline {border-left:none;}


/* ¼¼¹«-ºí·ç »ó´Ü */
.taxcal_green_head { border-top:1px #C4D0DE solid; border-bottom:1px #C4D0DE solid; background:#EBEEF3; height:30px; width:100%; margin:14px 0; line-height:30px; }
.taxcal_green_head li { float:left; margin:0 8px; }

/* ±×¸° Å×À̺í */
.green_table { width:100%; border-top:2px #8ABC7D solid; border-bottom:1px #DCDCDC solid; }
.green_table th { color:#575758; background:#E9E9E9; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; /*border-bottom:1px #DCDCDC solid; ÃÖÂ÷Àå´Ô ¿äû*/ padding:5px; }
.green_table th.first { border-left:0px; }
.green_table td { color:#444444; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:5px; line-height:18px; }
.green_table td.first { border-left:0px; background:#F9F9F9; }
.green_table td.first_none { border-left:0px; background:none; }
.green_table td.gray { background:#F9F9F9; }
.green_table a { color:#444444; }
.green_table a:hover{ color:#1FA2F3; }
.green_table a.gray { color:#898989;}
.green_table a.gray:hover{ color:#1FA2F3; }

/* ȸ°è-±×¸° »ó´Ü */
.account_green_head { border-top:1px #C4DEC3 solid; border-bottom:1px #C4DEC3 solid; background:#EAF4EB; height:30px; width:100%; margin:14px 0; line-height:30px; }
.account_green_head li { float:left; margin:0 8px; }

/* ¼­½Ä ±×¸° Å×À̺í */
.green_table_02 { width:100%; border-top:2px #72A4A2 solid; border-bottom:1px #DCDCDC solid; }
.green_table_02 th { color:#575758; background:#E9E9E9; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; /*border-bottom:1px #DCDCDC solid; ÃÖÂ÷Àå´Ô ¿äû*/ padding:5px; }
.green_table_02 th.first { border-left:0px; }
.green_table_02 td { color:#444444; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:5px; line-height:18px; }
.green_table_02 td.first { border-left:0px; background:#F9F9F9; }
.green_table_02 td.first_none { border-left:0px; background:none; }
.green_table_02 td.gray { background:#F9F9F9; }
.green_table_02 a { color:#444444; }
.green_table_02 a:hover{ color:#1FA2F3; }
.green_table_02 a.gray { color:#898989;}
.green_table_02 a.gray:hover{ color:#1FA2F3; }

/* ¼­½Ä-±×¸° »ó´Ü */
.form_green_head { border-top:1px #9B9B9B solid; border-bottom:1px #9B9B9B solid; background:#FFFFFF; width:100%; margin:14px 0; }
.form_green_head li { }
.form_green_head_2 { border-top:1px #C4DED5 solid; border-bottom:1px #C4DED5 solid; background:#EBF4F1; width:100%; margin:14px 0; }
.form_green_head_2 li { }
/*
.form_green_head li div { margin:16px;}
.form_green_head li div p { margin-bottom:10px; color:#989999; line-height:18px; }
.form_green_head li div p.form_list_title { color:#268884; font-weight:bold; }
.form_green_head li div p a { color:#363636; }
.form_green_head li div p a:hover{ color:#1FA2F3; }
*/
/* ºä Å×ÀÌºí µðÀÚÀÎ */
.law_view_table_head {width:100%; background:#F0ECE0; border-top:2px #DCA600 solid; border-bottom:1px #DCA600 solid; text-align:left;}
.law_view_table_head td { padding:10px 3px; color:#665B41; }
.law_view_table_head td.b { font-weight:bold; color:#565857; }



/* ¿¹±ÔÆÇ·Ê */
.del_yeapan_date { border:1px #336799 solid; background:#FAFAFA; font-size:11px; padding:1px 10px; color:#010101; font-weight:normal; line-height:20px; }
.del_yeapan { width:100%; border-top:1px #C4D0DE solid; border-bottom:1px #C3CFDD solid;  margin:10px 0 20px 0; }
.del_yeapan .del_yeapan_del { border-bottom:1px #C3CFDD solid; background:#DAE1EB; padding:10px 20px; }
.del_yeapan .del_yeapan_yoji {background:#EBEEF3; padding:10px 20px; }

.del_yeapan_table {width:100%; background:#F8F8F8;border-top:1px #D1D1D1 solid; border-bottom:1px #D1D1D1 solid;}
.del_yeapan_table .rel_td {height:200px; border-right:1px #D1D1D1 solid; padding:30px; vertical-align:top;}
.del_yeapan_table .del_td {height:200px; padding:30px;vertical-align:top;}

.yp_search_bar { border:1px #D6D6D6 solid; height:40px; margin-bottom:5px; padding:0 20px; background:#F9F9F9; position:relative; }
.yp_search_bar .yp_close { text-align:right;position:absolute; right:0; }
.yp_search_bar .yp_search_table { width:100%; height:40px; }
.yp_search_bar .yp_search_table td {padding: 0;}
.yp_search_bar .yp_search_table td label { color:#777777; font-size:11px;}
.yp_search_bar .yp_search_table td .input_r { margin-top:5px; }
.yp_search_bar .yp_search_table td .input_t { width:530px; height:19px; border:1px #CECECE solid; color:#A9A9A9; font-size:11px; line-height:19px; }

.yeapan_list { width:100%; border-top:2px #7E95BC solid; border-bottom:1px #7E95BC solid; }
.yeapan_list th { color:#575758; background:#E9E9E9; height:24px; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; border-bottom:1px #DCDCDC solid; padding:5px; }
.yeapan_list th.first { border-left:0px; }
.yeapan_list td { color:#181818; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:8px; line-height:18px; }
.yeapan_list td.first { border-left:0px; background:#F9F9F9; }
.yeapan_list td .link { text-decoration:none; font-weight:bold; }
.yeapan_list td .yoji { color:#757575; margin-top:6px; }
.yeapan_list .yp_table {	padding: 10px 0; }
.yeapan_list .yp_table .yoji { color:#757575; }
/* Àθí·Ï */
.table_content2 { width:100%; border-top:2px #7E95BC solid; border-bottom:1px #7E95BC solid; }
.table_content2 th { color:#575758; background:#E9E9E9; height:24px; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; border-bottom:1px #DCDCDC solid; padding:5px; }
.table_content2 th.first { border-left:0px; }
.table_content2 th.final { border-right:0px; }
.table_content2 td { color:#181818; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:5px; line-height:18px; }
.table_content2 td.first { border-left:none; BORDER-RIGHT:1px #DCDCDC solid; BORDER-BOTTOM: #7E95BC; 1px solid;}
.table_content2 td.final { BORDER-RIGHT:none; BORDER-BOTTOM:#7E95BC; 1px solid;}

.table_content3 { width:100%; border-top:2px #7E95BC solid; border-bottom:1px #7E95BC solid; }
.table_content3 th { color:#575758; background:#E9E9E9; height:24px; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; border-bottom:1px #DCDCDC solid; padding:5px; }
.table_content3 th.first { border-left:0px; }
.table_content3 th.final { border-right:0px; }
.table_content3 td { color:#181818; border-left:1px #DCDCDC solid;   }
.table_content3 td.first { border-left:none; BORDER-RIGHT:1px #DCDCDC solid; BORDER-BOTTOM: #7E95BC; 1px solid;}
.table_content3 td.final { BORDER-RIGHT:none; BORDER-BOTTOM:#7E95BC; 1px solid;}
/* ¼¼¸ñº° */
.yeapan_semok {	width:100%; }
.yeapan_semok p { font-weight:bold; }
.yeapan_semok .yeapan_table th {	border-bottom:1px #DDDDDD solid; border-top:1px #DDDDDD solid;	border-right:1px #DDDDDD solid; 	text-align:left;	height:40px;padding-left:20px; }
.yeapan_semok .yeapan_table td {	border-bottom:1px #DDDDDD solid; 	border-right:1px #DDDDDD solid; 	text-align:left;	height:169px; }
.yeapan_semok .yeapan_table .t_right{	border-right:0px; }
.yeapan_semok .semok_etc_ul {	width:348px; }
.yeapan_semok .semok_etc_ul li {	width:120px;	height:16px;	float:left;	padding:3px; }
.yeapan_semok .semok_etc_ul li.first{	width:90px; }

/* ±¹¼¼Ã» Çؼ®Æí¶÷ */
.yeapan_semok .nts_table{	border-top:1px #C4D0DE solid;	border-bottom:1px #C4D0DE solid; background:#EBEEF3; }
.yeapan_semok .nts_table th{	text-align:left;	border-right:1px #C4D0DE solid; height:40px;	padding-left:20px; }
.yeapan_semok .nts_table td{	text-align:left;	border-right:1px #C4D0DE solid; height:169px; }
.yeapan_semok .nts_table td .nts_table_div_area{	float:left; width:130px; height:70px; 	line-height:20px; }
.yeapan_semok .nts_table .t_right{	border-right:0px; }
.yeapan_semok .semok_nts_etc_ul{	margin-left:20px;	width:430px; }
.yeapan_semok .semok_nts_etc_ul li {	width:130px;	height:16px;	float:left; 	padding:3px; }

.list_type_1 {color:#E55D2D; text-decoration:none}

/* Æ˾÷ÇÁ·¹ÀÓ ¿¹±ÔÆÇ·Ê */
.yeapan_right_list .yp_table {	padding: 10px 0; }
.yeapan_right_list .yp_table td { padding:2px;}
.yeapan_right_list .yp_table .yoji { color:#757575; margin-top:6px; }

/* ¿¹±ÔÆÇ·Ê Æ˾÷ */
.yeapan_popup_right_top_content_area {	padding:20px 40px; min-width:800px; 	_width:800px; }

.popup_head_line{	border:1px #C4D0DE solid;	background:#EAEFF3;	height:42px; }
.popup_head_line .popup_head_logo {margin:15px 0 0 20px; float:left; }
.popup_head_line .popup_head_title {margin:15px 0 0 20px; float:left; }
.popup_head_line .popup_head_find {margin:13px 0 0 20px; float:left; }

/* ¿¹±ÔÆÇ·Ê ½º¸ô Æ˾÷ */


/* °³Á¤¼¼¹ý ¹ýº°¿¬Çõ */
.popup_head_line2{	background:#788CAD; height:44px; color:#FFFFFF;}
.popup_head_line2 .popup_head_logo{	margin:12px 0 0 20px; float:left; }
.popup_head_line2 .popup_head_title{	margin:15px 0 0 20px; float:left; }
.popup_head_line2 .popup_head_year_right {margin:12px 20px 0 0; float:right; }


/* ÀÌ´ÞÀÇ ¿¹±ÔÆÇ·Ê */
.yeapan-month-area {  margin:20px 0; padding:5px; height:340px; position:relative;  }
.yeapan-month-area .month-head-menu { height:27px; }
.yeapan-month-area .month-head-menu > li { float:left; }
.yeapan-month-area .month-head-menu .month-title { padding:6px 20px 0 20px; }
.yeapan-month-area .month-head-menu > li div.month-content-div { position:absolute; left:20px; top:50px; font-size:13px; line-height:20px; height:260px; width:830px; }
.yeapan-month-area .month-head-menu > li div.month-content-div > ul { margin-bottom:10px; }
.yeapan-month-area .month-content-area {  clear:both;border-top:1px #C6C6C6 solid; background:#FFFFFF; height:270px; padding:20px 0;  }

/* °³Á¤¼¼¹ý »ó´Ü ÅÜ */
.head_tab ul.head_tab_ul li.head_tab_li_year {width:148px; height:28px; background:#585858; float:left; }
.head_tab ul.head_tab_ul li.head_tab_li { float:left; height:28px; }

/* Á¶È¸¼­ºñ½º ¸ÞÀÎ */
.service_ul { margin-top:20px; }
.service_ul li { float:left; height:61px; margin:0 3px; }
.service_ul li.arrow { padding-top:10px; }
.service_ul li.title { margin:0 16px; }
.service_ul li img { vertical-align:middle; }

/* Á¶È¸¼­ºñ½º ºä */
/*
.service_view_top {margin:20px 0; height:100px; border-bottom:1px #D6D6D6 solid}
.service_view_top ul { margin-bottom:10px; }
.service_view_top ul li { float:left; }
.service_view_top ul li.link {width:142px; text-align:center;}
*/
.service_view_top {margin-bottom:20px; height:193px; background:url('/img/sub/josedata/et_20140630_07.jpg') no-repeat; }
.service_view_top ul { padding-top:100px; padding-left:20px; }
.service_view_top ul li { float:left; }
.service_view_top ul li.link {width:74px; text-align:center;}
.service_view_ul .left_li { float:left; height: auto !important; min-height: 600px; width:182px; margin-right:10px; }
.service_view_ul .left_li .left_div {border:2px #86ABBB solid; width:162px;  float:left;}
.service_view_ul .left_li .left_div .left_title {width:100%; height:28px; background:#7CA1B1; color:#FFFFFF; text-indent:20px; line-height:30px;} 
.service_view_ul .left_li .left_div .left_menu_ul li {background:#FFFFFF; }
.service_view_ul .left_li .left_div .left_menu_ul li:hover {background:#F1F1F1;}
.service_view_ul .left_li .left_div .left_menu_ul li p.deps_1 { color:#2F3841; padding:4px 0 4px 20px; display:block; background:#a6bfca;  }
.service_view_ul .left_li .left_div .left_menu_ul li p.deps_2 { color:#2F3841; margin:0 14px; padding:4px 0 4px 10px; display:block;  background:url('/img/main_sub/et_meunC_20140204_21.gif') 4px 10px no-repeat ; }
.service_view_ul .left_li .left_div .left_menu_ul li a { border-bottom:1px #F1F1F1 solid; margin:0 14px; color:#2F3841; padding:4px 0 4px 10px; display:block; background:url('/img/main_sub/et_meunC_20140204_21.gif') 4px 10px no-repeat ; }
.service_view_ul .left_li .left_div .left_menu_ul li a.deps_3 { border-bottom:1px #F1F1F1 solid; margin:0 14px; color:#2F3841; padding:4px 0 4px 20px; display:block; background:none; }
.service_view_ul .left_li .left_div .left_menu_ul li a.deps_4 { border-bottom:1px #F1F1F1 solid; margin:0 14px; color:#2F3841; padding:4px 0 4px 30px; display:block; background:url('/img/main_sub/et_meunC_20140204_21.gif') 24px 10px no-repeat ; }
.service_view_ul .right_li { float:left;width:650px; }

/* ¼¼±Ý°è»ê ¸ÞÀÎ */
.taxcal_top {width:100%; height:130px;}
.taxcal_top .taxcal_top_left {border:1px #E2E2E2 solid; width:418px; height:130px;float:left;}
.taxcal_top .taxcal_top_left .taxcal_top_left_head {border-bottom:1px #E2E2E2 solid; background:#F8F8F8; height:24px; padding:8px 0 0 10px;}
.taxcal_top .taxcal_top_left .taxcal_top_left_head span {float:right; margin-right:6px; font-size:11px;}
.taxcal_top .taxcal_top_left ul {margin-top:12px;}
.taxcal_top .taxcal_top_left ul li {float:left;width:69px; text-align:center;}
.taxcal_top .taxcal_top_right {border:1px #E2E2E2 solid; width:418px; height:130px;float:right;}
.taxcal_top .taxcal_top_right .taxcal_top_right_head {border-bottom:1px #E2E2E2 solid; background:#F8F8F8; height:24px; padding:8px 0 0 10px;}
.taxcal_top .taxcal_top_right ul {margin-top:12px;}
.taxcal_top .taxcal_top_right ul li {float:left;width:83px; text-align:center;}
.taxcal_middle { margin-top:20px; }
.taxcal_middle .taxcal_middle_right {float:right; width:341px;height:279px; background:url('/img/sub/et_20140515_15.gif') no-repeat;}
.taxcal_middle .taxcal_middle_right .taxcal_middle_right_div {width:280px; height:200px; margin:50px 30px;}
.taxcal_bottom {width:100%; height:520px; margin-top:20px; }
.taxcal_bottom .taxcal_bottom_left {width:273px; height:250px;float:left;}
.taxcal_bottom .taxcal_bottom_left .bottom_head {height:28px; background:#B7B7B7; width:269px; border-left:2px #8E8E8E solid; border-right:2px #B7B7B7 solid;}
.taxcal_bottom .taxcal_bottom_left .bottom_box {border-left:2px #B7B7B7 solid; border-right:2px #B7B7B7 solid; border-bottom:2px #B7B7B7 solid; width:269px; height:222px;}
.taxcal_bottom .taxcal_bottom_center {width:273px; height:130px;float:left; margin-left:15px; }
.taxcal_bottom .taxcal_bottom_center .bottom_head {height:28px; background:#B7B7B7; width:269px; border-left:2px #8E8E8E solid; border-right:2px #B7B7B7 solid;}
.taxcal_bottom .taxcal_bottom_center .bottom_box {border-left:2px #B7B7B7 solid; border-right:2px #B7B7B7 solid; border-bottom:2px #B7B7B7 solid; width:269px; height:222px;}
.taxcal_bottom .taxcal_bottom_right {width:273px; height:130px;float:right; }
.taxcal_bottom .taxcal_bottom_right .bottom_head {height:28px; background:#B7B7B7; width:269px; border-left:2px #8E8E8E solid; border-right:2px #B7B7B7 solid;}
.taxcal_bottom .taxcal_bottom_right .bottom_box {border-left:2px #B7B7B7 solid; border-right:2px #B7B7B7 solid; border-bottom:2px #B7B7B7 solid; width:269px; height:222px;}

/* ½Å°í¾È³» ¿À¸¥ÂÊ */
.singo_right a{color:#363636; text-decoration:none}
.singo_right a:hover {color:#1fa2f3; text-decoration:none;}
.singo_right a:active,a:focus {text-decoration:none;}

.singo_right {width:100%;  border:1px #C7CACF solid;}
.singo_right table td.img_title {background:#FBFBFB; border-bottom:1px #59595B solid; height:30px; padding-left:10px; border-top:1px #C7CACF solid;}
.singo_right table td.img_title_first {background:#FBFBFB; border-bottom:1px #59595B solid; height:30px; padding-left:10px; }
.singo_right table td ul li { padding:2px; }

/* ½Å°í¾È³» ºÎµ¿»ê ¼¼Å×Å© */
.taxcal_tab ul li {list-style:none;margin:6px 0; line-height:30px; border-bottom:1px #E2E2E2 solid;}
.taxcal_tab ul li span {font-size:16px; font-weight:bold; color:#678BC9;}
.taxcal_tab ul li img {margin:7px 10px 0 0;}

/* ¹ý·É ¸®½ºÆ® */
.law_list { width:100%; border-top:2px #DCA600 solid; border-bottom:1px #DCA600 solid; }
.law_list th { color:#575758; background:#E9E9E9; height:24px; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; border-bottom:1px #DCDCDC solid; padding:5px; }
.law_list th.first { border-left:0px; }
.law_list td { color:#181818; border-left:1px #DCDCDC solid; border-top:1px #DCDCDC solid; padding:5px; line-height:18px; }
.law_list td.first { border-left:0px; background:#F9F9F9; }
.law_list td .link { text-decoration:underline; font-weight:bold; }
.law_list .yp_table {	padding: 10px 0; }
.law_list .yp_table .yoji { color:#757575;  }

/* ¹ý·É »ó¼¼°Ë»ö ·¹À̾îÆ˾÷ */
.law_serach_detail { width:420px; padding-bottom: 16px; border:2px #DCA600 solid; position:absolute; top:1px; left:300px; background:#FFFFFF; }
.law_serach_detail .law_serach_detail_head {width:100%; height:38px; background-color:#B4A47D; color:#FFFFFF; font-size:14px; line-height:40px; font-weight:bold; text-indent:15px; }
.law_serach_detail .law_serach_detail_head .law_serach_detail_head_title {background:url('/img/sub/et_S0020131016_52.gif') 0 4px no-repeat; padding-left:10px;}
.law_serach_detail .detail_table {width:400px; margin:10px; border-bottom:1px dotted #A5A5A5;}
.law_serach_detail .detail_table td {padding:5px; 0;}
.law_serach_detail .detail_table input { padding:3px; }
.law_serach_detail .detail_table .detail_table_title { padding-left:10px; background:url('/img/sub/et_S0020131016_07.gif') 0 6px no-repeat; }

/* ¼­½Ä ¸®½ºÆ® */
.form_green_head li.head_li {height:25px; background:url('/img/sub/et_20140707_21ptn.gif') repeat-x; border-bottom:1px #A4ABB4 solid;border-left:1px #9B9B9B solid;border-right:1px #9B9B9B solid;}
.form_green_head li.head_li p.semoo_p_deps1 {display:block; float:left; height:25px; line-height:30px; width:120px; text-indent:10px; color:#444444;  }
.form_green_head li.head_li p.semoo_p_deps2 {display:block; float:left; height:25px; line-height:30px; width:142px; text-indent:20px; color:#444444; background:url('/img/sub/et_20140707_23.gif') no-repeat; }
.form_green_head li.head_li p.semoo_p_deps3 {display:block; float:left; height:25px; line-height:30px; width:344px;text-indent:20px; color:#444444;  background:url('/img/sub/et_20140707_23.gif') no-repeat; }

.form_green_head li.head_li p.account_p_deps1 {display:block; float:left; height:25px; line-height:30px; width:120px; text-indent:10px; color:#444444;  }
.form_green_head li.head_li p.account_p_deps2 {display:block; float:left; height:25px; line-height:30px; width:486px;text-indent:20px; color:#444444;  background:url('/img/sub/et_20140707_23.gif') no-repeat; }

.form_green_head li.head_li p span {background:url('/img/sub/et_20140707_22.gif') right -10px no-repeat;}
.form_green_head li div a { display:block; height:24px; padding-left:10px; line-height:24px; color:#444444;}
.form_green_head li div a.sel { display:block; height:24px; line-height:24px; background:#e9e9e9; color:#49494A; font-weight:bold;  }
.form_green_head li div a:hover { background:#e9e9e9; color:#49494A; font-weight:bold; }
.form_green_head li div.semoo_deps1 {float:left; width:120px; height:149px; border-left:1px #9B9B9B solid; overflow:hidden;}
.form_green_head li div.semoo_deps1 a.sel { display:block; height:24px; line-height:24px; background:#384053; color:#3FADF8; font-weight:bold; }
.form_green_head li div.semoo_deps1 a:hover { background:#384053; color:#3FADF8; font-weight:bold; }
.form_green_head li div.semoo_deps2 {float:left; width:142px; height:149px; border-left:1px #9B9B9B solid; overflow-x:hidden; overflow-y:auto;}
.form_green_head li div.semoo_deps3 {float:left; width:384px; height:149px; border-left:1px #9B9B9B solid; border-right:1px #9B9B9B solid; overflow-x:hidden; overflow-y:auto;}

.form_green_head li div.account_deps1 {float:left; width:120px; height:149px; border-left:1px #9B9B9B solid; overflow:hidden;}
.form_green_head li div.account_deps1 a.sel { display:block; height:24px; line-height:24px; background:#384053; color:#3FADF8; font-weight:bold; }
.form_green_head li div.account_deps1 a:hover { background:#384053; color:#3FADF8; font-weight:bold; }
.form_green_head li div.account_deps2 {float:left; width:487px; height:149px; border-left:1px #9B9B9B solid; border-right:1px #9B9B9B solid;overflow-x:hidden; overflow-y:auto;}

/* ±¹¼¼Ã» »ó´ã»ç·Ê ¼¼¸ñº° »ó´ã»ç·Ê */
.nts_right {width:100%;  border:1px #C7CACF solid;}
.nts_right table td.img_title {background:#FBFBFB; border-bottom:1px #59595B solid; height:30px; padding-left:10px; border-top:1px #C7CACF solid;}
.nts_right table td.img_title_first {background:#FBFBFB; border-bottom:1px #59595B solid; height:30px; padding-left:10px; }
.nts_right_list {padding: 5px 10px;}
.nts_right_list li {padding:5px 5px; padding-left:10px; border-bottom:1px dotted #bfbfbf; background:url('/img/sub/josedata/et_20140416_17.gif') no-repeat 5px 11px;}
.nts_right_list li p {padding-top:5px;font-family:gulrim; font-size:11px;color:#989899;}
.nts_right_list li p span {color:#2AA1C3;}
.nts_right_list li a {display:block; width:100%; color:#444445; text-overflow: ellipsis; overflow:hidden; white-space:nowrap;}
.nts_right_list li.no_line {border-bottom:none;}

.nts_law_list {background:#EBEFF4; height:184px; border-top:1px #C4CFDE solid; border-bottom:1px #C4CFDE solid; margin-bottom:20px; padding:11px;}
.nts_law_list ul li {float:left; width:119px; height:38px;}

/* À̳ëµðÅÍ Ãß°¡ css */

.office_content_div_1{
	padding:0px;
	margin:0px;
	color:#444444;
	font-size:12px;
	line-height:18px;
	width:100%;
}
.office_content_div_1 img {
	padding:0px;
	margin:0px;
}
.office_content_div_1 p {
	padding:0px;
	margin:0px;
}


/* K-IFRS ±âÁؼ­Ãß°¡Àû¿ë */
#wrap_kifrs {width:100%; font-size:13px; line-height:23px; margin:0 auto;}
#wrap_kifrs h1, h2, h3, h4, h5 { margin:0}
#wrap_kifrs p {margin:0}
#wrap_kifrs ul, dl, ol { list-style:none; padding-left:0; margin-left:0;}

#wrap_kifrs .mgt-10 {margin-top:10px;}
#wrap_kifrs .mgt-20 {margin-top:20px;}
#wrap_kifrs .mgt-30 {margin-top:30px;}
#wrap_kifrs .mgt-40 {margin-top:40px;}

#wrap_kifrs .mgl-10 {margin-left:10px;}
#wrap_kifrs .mgl-20 {margin-left:20px;}
#wrap_kifrs .mgl-30 {margin-left:30px;}
#wrap_kifrs .mgl-40 {margin-left:40px;}

#wrap_kifrs .mgb-10 {margin-bottom:10px;}
#wrap_kifrs .mgb-20 {margin-bottom:20px;}
#wrap_kifrs .mgb-30 {margin-bottom:30px;}
#wrap_kifrs .mgb-40 {margin-bottom:40px;}

#wrap_kifrs .pdt-10 {padding-top:10px;}
#wrap_kifrs .pdt-20 {padding-top:20px;}
#wrap_kifrs .pdt-30 {padding-top:30px;}
#wrap_kifrs .pdt-40 {padding-top:40px;}

#wrap_kifrs .pdl-10 {padding-left:10px;}
#wrap_kifrs .pdl-20 {padding-left:20px;}
#wrap_kifrs .pdl-30 {padding-left:30px;}
#wrap_kifrs .pdl-40 {padding-left:40px;}

#wrapperEx_4 h2.h2_title {padding:0 ; border:none; margin-top:10px; margin-bottom:0px; color:#333 ; font-family:"³ª´®¸íÁ¶"; font-size:34px; font-weight:600;text-align:center }
#wrap_kifrs h2 {font-size:26px; text-align:center; margin:20px auto 60px}
#wrap_kifrs h3 { margin:40px 0 10px; font-size:16px; border-bottom:7px solid #ccc; padding-bottom:10px}
#wrap_kifrs h4 { font-size:14px; margin-bottom:10px; margin-top:20px; padding:0; padding-bottom:5px; border-bottom:1px solid #ccc}
#wrap_kifrs h4.h4_first { font-size:14px; margin-bottom:10px; margin-top:0; padding:0; padding-bottom:5px; border-bottom:1px solid #ccc}
#wrap_kifrs h5 { float:left; width:80px; padding:8px 0; font-size:14px}

#wrap_kifrs .box-solid { border:1px solid #333; padding:10px; margin:30px 0;}
#wrap_kifrs .box-dotted { border:1px dotted #333; padding:10px; margin:30px 0;}
#wrap_kifrs .box-bg { border:1px solid #CCC; padding:10px; background:#F5F5F5; margin:30px 0}
#wrap_kifrs .box-bg-center { border:1px solid #CCC; padding:10px; background:#F5F5F5; margin:30px 0; text-align:center}

#wrap_kifrs .gray { font:13px µ¸¿ò; color:#666; padding-left:20px; line-height:22px; margin-top:8px}
#wrap_kifrs .bluetable { width:760px; color:#000; font-size:13px; border-collapse:collapse; text-align:center; margin:20px 0;}

#wrap_kifrs caption { font-weight:bold; font-size:14px; padding-bottom:10px; line-height:23px;}
#wrap_kifrs td.noline { border:none; text-align:right;}
#wrap_kifrs td.line_1px { border-bottom:1px solid #333}
#wrap_kifrs td.line-2px { border-bottom:2px solid #333}

#wrap_kifrs .bluetable th { background:#e1e7f7; border:1px solid #ccc; padding:6px; line-height:23px;}
#wrap_kifrs .bluetable td { border:1px solid #ccc; padding:6px; line-height:23px; font-size:13px;}

#wrap_kifrs .infotable { width:100%; color:#000; font-size:13px; margin:20px 0; border:none;}

#wrap_kifrs .infotable th { padding:6px; line-height:23px; font-size:13px; border:none; text-align:left; vertical-align:top}
#wrap_kifrs .infotable td { padding:6px; line-height:23px; font-size:13px; border:none; vertical-align:top}

#wrap_kifrs table .alignL { text-align:left;}
#wrap_kifrs table .alignR { text-align:right;}
#wrap_kifrs table .alignC { text-align:center;}
#wrap_kifrs table .valignT { vertical-align:top;}
#wrap_kifrs table td { padding:5px}

#wrap_kifrs .explain { border:1px dotted #999; margin-top:30px;}
#wrap_kifrs .image { text-align:center;}
#wrap_kifrs .point { color:#F33}

#wrap_kifrs .list_con { margin-left:80px; padding:8px 0}
#wrap_kifrs .list__con { margin-left:10px; margin-top:10px; font-size:13px}
#wrap_kifrs .list___con { margin-left:20px; margin-top:10px; font-size:13px}
#wrap_kifrs .italic { font-style:italic; font-size:14px; margin-bottom:10px; margin-top:20px;}

#wrapperEx_4 .mgr-10 {margin-right:10px;}
#wrapperEx_4 .mgr-20 {margin-right:20px;}
#wrapperEx_4 .mgr-30 {margin-right:30px;}
#wrapperEx_4 .mgr-40 {margin-right:40px;}

#wrapperEx_4 .pdr-10 {padding-right:10px;}
#wrapperEx_4 .pdr-20 {padding-right:20px;}
#wrapperEx_4 .pdr-30 {padding-right:30px;}
#wrapperEx_4 .pdr-40 {padding-right:40px;}

#wrapperEx_4 .li-num {float:left;line-height:1.8em;}
#wrapperEx_4 .li-con {margin-left:18px; line-height:1.8em;}
#wrapperEx_4 .li-con-24 {margin-left:24px; line-height:1.8em;}
#wrapperEx_4 .li-con-30 {margin-left:30px; line-height:1.8em;}

#wrapperEx_4 .nolinetable {width:100%; color:#666; font-size:13px; }
#wrapperEx_4 .nolinetable td {border:0; padding:0; line-height:1.8em; font-size:13px;}

#wrapperEx_4 .f-blue {color:#2f78ca} /*±ÛÀÚ-ÆĶõ»ö*/
#wrapperEx_4 .f-blue-b {color:#2f78ca; font-weight:bold} /*°­Á¶; ±ÛÀÚ-ÆĶõ»ö*/

#wrapperEx_4 .f-white {color:#ffffff} /*±ÛÀÚ-Èò»ö*/
#wrapperEx_4 .f-white-b {color:#ffffff; font-weight:bold} /*°­Á¶; ±ÛÀÚ-Èò»ö*/

#wrapperEx_4 .f-orange {color:#f60} /*±ÛÀÚ-¿À·£Áö*/
#wrapperEx_4 .f-orange-b {color:#f60; font-weight:bold} /*°­Á¶; ±ÛÀÚ-¿À·£Áö*/

#wrapperEx_4 .f-black {color:#333} /*±ÛÀÚ-°ËÁ¤»ö*/
#wrapperEx_4 .f-black-b {color:#333; font-weight:bold} /*°­Á¶; ±ÛÀÚ-°ËÁ¤»ö*/
#wrapperEx_4 .f-size-14 {font-size:14px;}
#wrapperEx_4 .f-size-15 {font-size:15px;}
#wrapperEx_4 .f-size-16 {font-size:16px;}