JSFiddle - React, Tailwind, and code Playground

HTML

<div class="checkbox-tree">
    <div class="parent">
        <label><input type="checkbox" name="checkbox_parent_1"> One-click фильтр</label>
        <div class="child">
            <label><input type="checkbox" name="checkbox_child_1"> Звонки за сегодня</label>
        </div>
        <div class="child">
            <label><input type="checkbox" name="checkbox_child_2"> Входящие</label>
        </div>
        <div class="child">
            <label><input type="checkbox" name="checkbox_child_3"> Исходящие</label>
        </div>
        <div class="child">
            <label><input type="checkbox" name="checkbox_child_4"> Внутренние</label>
        </div>
        <div class="child">
            <label><input type="checkbox" name="checkbox_child_5"> Пропущенные</label>
        </div>
    </div>
</div>

CSS

.checkbox-tree .parent {
    display: inline-block;    
}

.checkbox-tree .child {
    border-left: 1px solid #aaa;
    border-bottom: 1px solid #aaa;
    margin-left: 10px;
    padding-left: 10px;
}

.checkbox-tree .child:first-of-type {
    margin-top: -10px;
}

.checkbox-tree .child label {
   display: block;
   position: relative;
   top: 12px;
   background: #fff;
}

.checkbox-tree .child input {
    margin-left: 0;
}