:root{--primary:#164b8a;--primary-light:#2563eb;--navy:#122d4a;--teal:#087f78;--purple:#7154a1;--gold:#e8ac46;--text:#172e45;--sub:#334155;--muted:#607184;--bg:#f8fafc;--border:#dce4ed;--shadow:0 3px 14px #193a5910;--radius:16px}
*,*::before,*::after{box-sizing:border-box;word-break:keep-all;overflow-wrap:break-word}html{scroll-behavior:smooth;scroll-padding-top:92px}body{margin:0;background:var(--bg);color:var(--text);font-family:"Pretendard","Noto Sans KR","Malgun Gothic",system-ui,sans-serif;font-size:16px;line-height:1.8}h1,h2,h3,h4,p{margin:0}h1,h2,h3{line-height:1.4;letter-spacing:-.04em}h1{font-size:38px;font-weight:800}h2{font-size:26px;font-weight:800;margin-bottom:12px}h3{font-size:20px;margin-bottom:10px}p+p{margin-top:16px}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid #2563eb;outline-offset:4px}button:disabled{opacity:.55;cursor:not-allowed}[hidden]{display:none!important}.skip-link{position:fixed;top:-70px;left:12px;background:white;padding:12px;z-index:1000}.skip-link:focus{top:8px}.container{width:min(820px,calc(100% - 40px));margin-inline:auto}.site-header{background:#fffffff5;border-bottom:1px solid var(--border);position:sticky;top:0;z-index:100;backdrop-filter:blur(12px)}.header-inner{max-width:1420px;min-height:72px;padding:12px 24px;margin:auto;display:flex;align-items:center;justify-content:space-between;gap:20px}.site-logo{display:inline-flex;gap:10px;align-items:center;text-decoration:none;color:var(--navy);font-size:20px;font-weight:800;white-space:nowrap;flex-shrink:0}.site-logo img{width:34px;height:34px}.main-nav{display:flex;align-items:center;gap:4px;flex-wrap:nowrap}.nav-link{font-size:14px;font-weight:700;text-decoration:none;padding:7px 9px;white-space:nowrap;border-radius:7px;color:var(--sub)}.nav-link:hover,.nav-link[aria-current=page]{background:#edf3fb;color:var(--primary)}.mobile-menu-btn{display:none;align-items:center;justify-content:center;min-height:44px;padding:5px 12px;background:white;border:1px solid var(--border);border-radius:8px}.mobile-nav{border-top:1px solid var(--border);padding:12px 20px;max-height:70vh;overflow:auto}.mobile-nav a{display:block;padding:11px;text-decoration:none}.breadcrumb{font-size:13px;color:var(--muted);padding-top:27px}.breadcrumb ol{display:flex;gap:8px;flex-wrap:wrap;list-style:none;margin:0;padding:0}.breadcrumb li+li:before{content:"/";margin-right:8px;color:#9ba8b7}.breadcrumb a{text-decoration:none;color:var(--muted)}.hero{padding:35px 0 20px}.eyebrow{display:block;color:var(--teal);font-size:13px;font-weight:800;letter-spacing:.05em;margin-bottom:12px}.hero h1{margin:0 0 18px}.hero-title-line{display:block}.accent-text{color:var(--primary)}.hero-description{color:var(--sub);max-width:680px}.hero-meta{display:flex;flex-wrap:wrap;gap:10px 20px;margin-top:20px;color:var(--muted);font-size:13px}.home-hero{padding-top:52px}.home-hero .hero-description{font-size:17px}.section{margin:38px 0}.section-intro{color:var(--muted);margin-bottom:20px}.card,.feature-card{background:#fff;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:26px}.card-stack{display:flex;flex-direction:column;gap:18px}.feature-card{--role:var(--primary);--tint:#edf4fc;border-left:5px solid var(--role);display:block;color:var(--text);text-decoration:none;transition:transform .18s,box-shadow .18s}.feature-card h3{margin:4px 0 7px}.feature-card p{color:var(--sub)}.feature-card .card-label{color:var(--role);font-size:13px;font-weight:700}.card--docs{--role:var(--teal);--tint:#eaf8f5}.card--calc{--role:var(--purple);--tint:#f4f0fb}.card-icon{width:44px;height:44px;display:flex;align-items:center;justify-content:center;border-radius:12px;background:var(--tint);color:var(--role);font-size:21px;float:left;margin-right:16px}.card-link{display:block;color:var(--role);font-size:14px;font-weight:700;margin-top:14px}.feature-card:after{content:"";display:block;clear:both}.quick-topics{display:flex;flex-wrap:wrap;gap:8px;margin:22px 0 5px}.topic-link,.chip{border:1px solid var(--border);border-radius:8px;display:inline-flex;align-items:center;justify-content:center;min-height:44px;background:#fff;color:var(--sub);text-decoration:none;padding:8px 15px;font-size:14px;font-weight:700}.topic-link:hover,.chip:hover{border-color:var(--primary);color:var(--primary)}.search-box{display:flex;gap:8px;margin:22px 0 10px}.search-box input{min-width:0;flex:1}.btn,.btn-view-result,.btn-share-url{display:inline-flex;align-items:center;justify-content:center;gap:10px;min-height:48px;padding:12px 22px;border-radius:9px;border:1px solid var(--primary);background:var(--primary);color:#fff;text-decoration:none;font-weight:700;line-height:1.5}.btn:hover,.btn-view-result:hover{background:#103b6c}.btn-secondary{background:#fff;color:var(--primary)}.btn-secondary:hover{background:#edf4fc}.btn-small{font-size:14px;padding:9px 14px;min-height:44px}.btn-view-result{width:100%;background:linear-gradient(110deg,var(--navy),var(--primary));font-size:17px}.result-action-box{border-top:1px dashed #c6d5e4;padding-top:22px;margin-top:24px}.result-action-tip{display:block;font-size:13px;color:var(--muted);margin-top:9px;text-align:center}.calc-single-column-container{max-width:820px;margin:0 auto;display:flex;flex-direction:column;gap:24px}.calc-form-card{border-top:5px solid var(--teal)}fieldset{border:0;margin:0 0 24px;padding:0;min-width:0}legend{font-size:18px;font-weight:800;margin-bottom:12px}label{display:block;font-weight:700;font-size:15px;margin-bottom:8px}input:not([type=checkbox]):not([type=radio]),select,textarea{width:100%;min-height:50px;border:2px solid #cbd5e1;border-radius:9px;padding:10px 13px;background:#fff;color:var(--text)}input:focus,textarea:focus,select:focus{outline:none;border-color:#2563eb;box-shadow:0 0 0 3px #2563eb25}textarea{resize:vertical;min-height:160px}.field{margin-bottom:20px}.field-help{color:var(--muted);font-size:14px;margin:8px 0 0}.choice-list{display:flex;flex-direction:column;gap:9px}.choice{display:flex;align-items:center;gap:12px;padding:13px 16px;border:1px solid var(--border);border-radius:10px;margin:0;background:#fff;font-weight:500}.choice:has(input:checked){border-color:var(--primary);background:#eef5ff;color:var(--primary)}input[type=checkbox],input[type=radio]{width:19px;height:19px;flex-shrink:0;accent-color:var(--primary)}.result-column-wrapper{scroll-margin-top:92px}.mobile-result-divider{color:var(--muted);font-size:13px;text-align:center;letter-spacing:.07em;margin:6px 0 18px}.result-section-header{padding:19px 22px;background:var(--navy);border-left:5px solid var(--gold);border-radius:12px 12px 0 0;color:white}.result-section-header h2{color:white;font-size:21px;margin:0}.result-card{border-top:0;border-radius:0 0 16px 16px}.result-value{font-size:38px;line-height:1.3;letter-spacing:-.04em;color:var(--primary);font-weight:800;margin:8px 0 14px}.result-list{padding:0;list-style:none;counter-reset:result}.result-list li{padding:20px 0;border-top:1px solid var(--border)}.result-list a{font-size:19px;font-weight:800}.result-list p{margin-top:7px;color:var(--sub)}.share-banner-box{border:1px dashed #dfab66;background:#fffaf1;border-radius:10px;padding:18px;margin-top:25px;display:flex;align-items:center;justify-content:space-between;gap:16px}.share-banner-box p{font-size:13px;color:#77562c;margin:5px 0}.btn-share-url{flex-shrink:0;background:#a55a0a;border-color:#a55a0a;font-size:14px}.geo-summary-box{background:#edf7f6;border:1px solid #c5e5df;border-left:4px solid var(--teal);border-radius:12px;padding:21px 24px;margin:24px 0}.geo-summary-box strong{color:#126b62}.geo-summary-box ul{padding-left:19px;margin:9px 0 0}.geo-summary-box li+li{margin-top:7px}.notice-box{border:1px solid #b5cbe3;border-left:4px solid var(--primary);background:#eff6ff;color:#20446c;border-radius:10px;padding:18px 20px;margin:22px 0}.notice-box-warning{border-color:#e7b966;background:#fff9ec;color:#785111}.notice-box-danger{border-color:#d97a7a;background:#fff1f1;color:#952d2d}.notice-box p{margin-top:6px}.info-grid{margin:0}.info-grid>div{display:flex;gap:18px;padding:11px 0;border-bottom:1px solid #edf1f5}.info-grid>div:last-child{border:0}.info-grid dt{width:100px;flex-shrink:0;color:var(--muted);font-size:14px}.info-grid dd{margin:0;flex:1;font-size:15px;font-weight:600}.article-content section{margin:38px 0}.article-content p{color:var(--sub)}.article-content ul,.article-content ol{padding-left:23px}.article-content li{margin:10px 0}
.official-actions{display:flex;align-items:stretch;flex-wrap:wrap;gap:10px;margin:12px 0}
.official-actions .btn{max-width:100%;white-space:normal;text-align:center}
.official-actions .btn-official span{font-size:20px;line-height:1}
@media(max-width:540px){.official-actions{flex-direction:column}.official-actions .btn{width:100%}}
/* Numbered, single-column article contents. */
.toc{
  margin:24px 0;
  padding:24px;
  background:linear-gradient(145deg,#f0f6ff 0%,#fff 75%);
  border:1px solid #cdddf0;
  border-top:4px solid var(--primary);
  border-radius:14px;
  box-shadow:0 4px 16px #193a5908;
}
.toc>strong{
  display:block;
  padding-bottom:15px;
  border-bottom:1px solid #d7e4f3;
  color:var(--navy);
  font-size:17px;
  font-weight:800;
  line-height:1.5;
}
.toc ol{
  display:grid;
  grid-template-columns:minmax(0,1fr);
  gap:8px;
  list-style:none;
  counter-reset:toc-item;
  margin:16px 0 0;
  padding:0;
}
.toc li{
  counter-increment:toc-item;
  min-width:0;
  margin:0;
}
.toc a{
  display:flex;
  align-items:center;
  gap:12px;
  min-height:58px;
  padding:11px 15px;
  border:1px solid #e0e8f2;
  border-radius:10px;
  background:#fff;
  color:var(--navy);
  font-size:15px;
  font-weight:600;
  line-height:1.6;
  text-decoration:none;
  transition:background-color .18s,border-color .18s;
}
.toc a::before{
  content:counter(toc-item,decimal-leading-zero);
  display:flex;
  align-items:center;
  justify-content:center;
  flex:0 0 32px;
  height:32px;
  border-radius:8px;
  background:#eaf1fb;
  color:var(--primary);
  font-size:13px;
  font-weight:800;
  font-variant-numeric:tabular-nums;
}
.toc a::after{
  content:"";
  flex:0 0 7px;
  width:7px;
  height:7px;
  margin-left:auto;
  border-top:2px solid #829ab6;
  border-right:2px solid #829ab6;
  transform:rotate(45deg);
}
.toc a:hover,.toc a:focus-visible{
  border-color:#99b8dc;
  background:#f2f7ff;
  color:var(--primary);
}
.toc a:hover::before,.toc a:focus-visible::before{
  background:var(--primary);
  color:#fff;
}
.procedure{list-style:none;padding:0!important;counter-reset:steps}.procedure li{counter-increment:steps;background:#fff;border-bottom:1px solid var(--border);padding:20px 18px 20px 61px;position:relative;margin:0}.procedure li:before{content:counter(steps,decimal-leading-zero);position:absolute;left:14px;top:20px;color:var(--teal);font-size:18px;font-weight:800}.procedure strong{display:block;color:var(--text)}.table-wrap{overflow-x:auto;margin:20px 0;border:1px solid var(--border);border-radius:10px}table{border-collapse:collapse;width:100%;text-align:left;background:white;font-size:14px}caption{text-align:left;font-weight:700;padding:12px 16px}th{background:#edf3fa;color:var(--navy);font-weight:700}th,td{padding:13px 16px;border-bottom:1px solid var(--border);vertical-align:top}tr:last-child td{border-bottom:0}.faq details{border:1px solid var(--border);background:white;border-radius:10px;margin:12px 0;padding:0 20px}.faq summary{font-weight:700;padding:17px 0;cursor:pointer}.faq details p{padding:0 0 20px;color:var(--sub)}.official-box{border-top:4px solid var(--primary);margin:22px 0}.official-box code,.source-url{display:block;font-family:inherit;color:var(--muted);font-size:13px;overflow-wrap:anywhere;word-break:break-word;margin:7px 0 14px}.source-list{list-style:none;padding:0!important}.source-list li{padding:16px 0;border-bottom:1px solid var(--border)}.source-list strong{display:block;font-size:15px}.source-list small{color:var(--muted)}.related-nexus-section{margin:44px 0}.nexus-grid{display:flex;flex-direction:column;gap:14px}.nexus-card{padding:20px 23px;border-left-width:4px}.nexus-card h3{font-size:18px}.nexus-card p{font-size:14px}.ad-placement{width:100%;max-width:820px;margin:30px auto;padding:14px 12px;text-align:center;background:#f8fafc;border:1px solid #e2e8f0;border-radius:12px}.ad-caption{font-size:12px;color:#788797;margin-bottom:8px}.ad-placement ins.adsbygoogle{display:block}.site-footer{margin-top:60px;border-top:1px solid var(--border);background:#fff;padding:35px 0}.footer-nav{display:flex;flex-wrap:wrap;gap:9px 20px;margin:18px 0}.footer-nav a{font-size:14px;color:var(--sub)}.footer-admin-bar{font-size:13px;color:var(--muted);line-height:1.9}.footer-brand{font-size:18px;font-weight:800}.footer-admin-bar a{color:inherit}.copyright{margin-top:14px;font-size:12px;color:var(--muted)}.toast{position:fixed;bottom:25px;left:50%;transform:translateX(-50%);z-index:200;max-width:calc(100% - 30px);border-radius:10px;padding:13px 23px;color:#fff;background:var(--navy);box-shadow:0 4px 20px #0002;font-size:14px}.sticky-progress-card{position:sticky;top:80px;z-index:85;background:var(--navy);color:white;padding:15px 20px;border-radius:12px;margin:22px 0}.progress-heading{display:flex;justify-content:space-between;gap:12px;font-size:14px}.progress-track{height:6px;background:#ffffff30;border-radius:10px;margin-top:9px}.progress-fill{height:100%;background:var(--gold);border-radius:10px;transition:width .2s}.check-item{display:flex;align-items:flex-start;gap:14px;margin:0;padding:18px 0;border-bottom:1px solid var(--border)}.check-item input{margin-top:7px}.check-item span{display:block}.check-item small{display:block;color:var(--muted);font-size:14px;font-weight:400;margin-top:5px}.check-item:has(input:checked)>span{color:var(--teal)}.input-wrap{position:relative}.input-wrap input{padding-right:65px!important}.input-unit{position:absolute;right:16px;top:12px;color:var(--muted)}.korean-currency-badge{color:var(--teal);font-size:14px;margin-top:8px;min-height:25px}.quick-adjust-chips{display:flex;flex-wrap:wrap;gap:8px;margin-top:10px}.metric-row{display:flex;justify-content:space-between;gap:18px;padding:14px 0;border-top:1px solid var(--border)}.document-roadmap{list-style:none;padding:0;counter-reset:road}.document-roadmap li{padding:18px 20px 18px 60px;position:relative;background:white;border:1px solid var(--border);border-bottom:0}.document-roadmap li:first-child{border-radius:12px 12px 0 0}.document-roadmap li:last-child{border-bottom:1px solid var(--border);border-radius:0 0 12px 12px}.document-roadmap li:before{counter-increment:road;content:counter(road,decimal-leading-zero);position:absolute;left:19px;top:18px;color:var(--teal);font-weight:800}.document-roadmap a{font-weight:800;text-decoration:none}.document-roadmap p{font-size:14px;color:var(--muted)}.no-results{padding:28px;background:white;border:1px dashed var(--border);border-radius:12px}.highlight-pulse{animation:pulse 1.2s ease-out}@keyframes pulse{0%,100%{box-shadow:var(--shadow)}40%{box-shadow:0 0 0 5px #e8ac4660}}@media(hover:hover){a.feature-card:hover{transform:translateY(-2px);box-shadow:0 8px 22px #18334b17}}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}.header-inner{min-height:68px}}
@media(max-width:380px){.logo-sub{display:none}.header-inner{gap:10px}.home-hero h1{font-size:24px!important}.hero-meta{line-height:1.6}.metric-row{flex-direction:column;gap:4px}.quick-topics .topic-link{font-size:13px}}
@media(max-width:540px){.container{width:calc(100% - 32px)}.header-inner{padding:10px 16px}.site-logo{font-size:18px;gap:8px}.hero{padding-top:27px}.home-hero{padding-top:34px}h1{font-size:28px}h2{font-size:23px}h3{font-size:19px}.home-hero h1{font-size:29px}.hero-description{font-size:15px}.hero-meta{font-size:12px;gap:7px 13px}.card,.feature-card{padding:20px 18px}.section{margin:30px 0}.card-icon{width:39px;height:39px;margin-right:12px}.search-box{flex-direction:column}.search-box .btn{width:100%}.quick-topics{gap:7px}.topic-link{padding:8px 11px;font-size:13px}.share-banner-box{align-items:stretch;flex-direction:column}.info-grid>div{gap:10px}.info-grid dt{width:75px}.result-section-header{padding:16px}.geo-summary-box{padding:18px}.toc{padding:18px}.sticky-progress-card{top:76px}.table-wrap th,.table-wrap td{padding:11px}.hero-title-line{white-space:normal}.site-footer{margin-top:40px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}.feature-card:hover{transform:none}}
@media print{.site-header,.ad-placement,.site-footer,.btn,.btn-share-url,.share-banner-box,.toast,.mobile-result-divider,.related-nexus-section,.toc{display:none!important}body{background:white;color:#000;font-size:11pt}.container{width:100%;max-width:none}.card,.feature-card{box-shadow:none;break-inside:avoid}.sticky-progress-card{position:static}.hero{padding-top:0}a{color:#000}.faq details p{display:block}.article-content section{margin:20px 0}}