:root{--primary:#153d5b;--primary-light:#1e5682;--primary-bg:#eef5f9;--teal:#126d66;--teal-bg:#edf7f4;--text-main:#142b3c;--text-sub:#364d5c;--text-muted:#596d7a;--bg-main:#f6f8f9;--bg-card:#fff;--border-color:#dce4e9;--control-border:#667b89;--accent-light:#e5b455;--warning-bg:#fffbeb;--warning-text:#854b12;--error-bg:#fef2f2;--error-text:#991b1b;--success-bg:#ecfdf5;--success-text:#065f46;--radius:16px;--shadow:0 2px 6px rgba(15,23,42,.04)}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;font-family:-apple-system,BlinkMacSystemFont,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;color:var(--text-main);background:var(--bg-main);font-size:16px;line-height:1.8;word-break:keep-all;overflow-wrap:anywhere}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}h1,h2,h3,p{margin-top:0}h1{font-size:38px;line-height:1.35;letter-spacing:-1.4px;font-weight:800;margin-bottom:20px}h2{font-size:25px;line-height:1.45;letter-spacing:-.7px;font-weight:800;margin-bottom:16px}h3{font-size:20px;line-height:1.5;margin-bottom:12px}p{color:var(--text-sub);margin-bottom:18px}ul,ol{padding-left:24px}li+li{margin-top:8px}img,svg{max-width:100%}img{height:auto}section,article,nav,header,footer,div{min-width:0}button:focus-visible,a:focus-visible,input:focus-visible,textarea:focus-visible,select:focus-visible,summary:focus-visible{outline:3px solid #d9901d;outline-offset:4px}section[id],h2[id],h3[id],#tool-result{scroll-margin-top:112px}[hidden]{display:none!important}
.skip-link{position:absolute;left:16px;top:-100px;background:white;padding:12px 20px;z-index:100}.skip-link:focus{top:8px}.site-header{background:rgba(255,255,255,.97);border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:20}.header-inner{max-width:1060px;margin:auto;min-height:76px;display:flex;align-items:center;justify-content:space-between;gap:24px;padding:12px 24px}.brand{display:inline-flex;align-items:center;gap:10px;text-decoration:none;font-size:20px;font-weight:800;letter-spacing:-.6px;white-space:nowrap;color:var(--primary)}.brand-icon{width:35px;height:35px;flex-shrink:0}.main-nav{display:flex;gap:24px;align-items:center}.main-nav a{font-size:14px;font-weight:700;text-decoration:none;color:var(--text-sub);padding:10px 0}.main-nav a[aria-current=page]{color:var(--teal);box-shadow:0 2px var(--teal)}.menu-button{display:none;min-height:44px;min-width:60px;background:white;border:1px solid var(--control-border);border-radius:8px;color:var(--primary);font-weight:700}.container{width:min(100% - 40px,800px);margin:0 auto}.site-main{padding-top:28px;padding-bottom:56px}.breadcrumb{font-size:13px;line-height:1.7;color:var(--text-muted);margin-bottom:24px}.breadcrumb ol{display:flex;flex-wrap:wrap;gap:6px 12px;padding:0;list-style:none}.breadcrumb li{margin:0}.breadcrumb li+li::before{content:'/';margin-right:12px;color:var(--text-muted)}.eyebrow{display:flex;align-items:center;gap:10px;color:var(--teal);font-size:13px;font-weight:800;letter-spacing:1px;margin-bottom:18px}.eyebrow::before{content:'';width:22px;height:2px;background:var(--teal)}.hero{padding:32px 0 16px}.hero h1 em{font-style:normal;color:var(--teal)}.hero .lead{font-size:18px;max-width:650px;line-height:1.85}.hero-mark{display:inline-flex;align-items:center;gap:8px;font-size:13px;color:var(--text-muted);margin-bottom:14px}.hero-mark::before{content:'';width:6px;height:6px;border-radius:50%;background:var(--teal)}.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin:26px 0 18px}.button{display:inline-flex;justify-content:center;align-items:center;gap:10px;min-height:50px;padding:12px 20px;border:2px solid var(--primary);border-radius:10px;background:var(--primary);color:white;text-decoration:none;font-weight:800;line-height:1.5}.button-secondary{background:white;color:var(--primary);border-color:var(--border-color)}.button-small{min-height:44px;padding:9px 14px;font-size:14px}.button-wide{width:100%}.intro-rule{border-top:1px solid var(--border-color);padding-top:20px;font-size:14px;color:var(--text-muted)}.section{margin-top:42px}.section-heading{display:flex;justify-content:space-between;align-items:baseline;gap:16px;margin-bottom:18px}.section-heading h2{margin:0}.section-heading a{font-size:14px;flex-shrink:0}.card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius);padding:26px;box-shadow:var(--shadow);margin-bottom:20px}.card p:last-child{margin-bottom:0}.card--calc{border-top:4px solid var(--teal)}.geo-summary-box{background:var(--primary-bg);border-left:4px solid var(--primary);padding:24px 26px;border-radius:0 12px 12px 0;margin:24px 0}.geo-summary-box h2{font-size:19px;margin-bottom:10px}.geo-summary-box ul{margin-bottom:0}.notice{padding:18px 20px;border-radius:10px;line-height:1.75;margin:20px 0;font-size:15px}.notice p:last-child{margin-bottom:0}.notice-box-warning{background:var(--warning-bg);color:var(--warning-text);border:1px solid #ebd8a8}.notice-box-error{background:var(--error-bg);color:var(--error-text);border:1px solid #e5b4b4}.notice-box-info{background:var(--primary-bg);color:var(--primary)}.notice-box-success{background:var(--success-bg);color:var(--success-text)}.notice strong{display:block;margin-bottom:4px}.link-stack{display:flex;flex-direction:column;gap:14px}.hub-card,.nexus-card{display:flex;align-items:center;gap:18px;position:relative;min-height:100px;background:var(--bg-card);border:1px solid var(--border-color);border-radius:13px;padding:20px 24px;text-decoration:none;box-shadow:var(--shadow)}.hub-card::after,.nexus-card::after{content:'↗';margin-left:auto;flex-shrink:0;font-size:21px;color:var(--teal)}.hub-icon{width:46px;min-width:46px;height:46px;border-radius:12px;background:var(--primary-bg);color:var(--primary);display:flex;align-items:center;justify-content:center;font-size:20px;font-weight:700}.hub-card.card--teal .hub-icon{background:var(--teal-bg);color:var(--teal)}.hub-title{display:block;font-size:18px;font-weight:800;color:var(--text-main);line-height:1.5}.hub-desc{display:block;margin-top:5px;font-size:14px;line-height:1.7;color:var(--text-muted)}.nexus-card{border-left:4px solid var(--teal);background:var(--teal-bg);box-shadow:none}.small-label{font-size:12px;letter-spacing:.7px;color:var(--teal);font-weight:800;margin-bottom:6px;display:block}.route-list{list-style:none;padding:0;margin:0}.route-list li{margin:0;border-bottom:1px solid var(--border-color)}.route-list li:last-child{border-bottom:0}.route-list a{display:block;padding:17px 4px;text-decoration:none;font-weight:700;line-height:1.6}.route-list a::after{content:' →';color:var(--teal)}.tag{display:inline-block;padding:3px 9px;border-radius:6px;font-size:12px;background:var(--teal-bg);color:var(--teal);font-weight:800}.toc{background:white;border:1px solid var(--border-color);border-radius:12px;padding:22px 26px;margin:24px 0}.toc h2{font-size:18px;margin-bottom:12px}.toc ol{margin:0;padding-left:24px}.toc li{margin:0}.toc a{display:block;padding:10px 0;font-size:15px;line-height:1.6;min-height:44px}.prose h2{margin-top:36px}.prose h3{margin-top:26px}.prose p{line-height:1.9}.prose strong{color:var(--text-main)}.article-meta{display:flex;flex-wrap:wrap;gap:6px 16px;color:var(--text-muted);font-size:13px;margin:18px 0}.focus-panel{border-left:4px solid var(--teal);background:var(--teal-bg);padding:24px;border-radius:0 12px 12px 0}.focus-panel h3{margin-top:0}.focus-panel p{font-size:17px}.procedure-step-card{position:relative;padding-left:76px}.step-no{position:absolute;left:24px;top:26px;color:var(--teal);font-size:22px;font-weight:800;line-height:1.4}.procedure-step-card h3{margin-top:0}.table-wrap{overflow-x:auto;margin:20px 0;border:1px solid var(--border-color);border-radius:10px;background:white}table{border-collapse:collapse;width:100%;font-size:15px}caption{text-align:left;font-weight:800;padding:16px;background:var(--primary-bg)}th,td{padding:14px 16px;vertical-align:top;text-align:left;border-bottom:1px solid var(--border-color)}th{color:var(--primary);background:#f4f7f9;font-weight:700}tr:last-child td,tr:last-child th{border-bottom:0}td p{margin:0}.faq details{border-bottom:1px solid var(--border-color);background:white;padding:0 22px}.faq details:first-of-type{border-top:1px solid var(--border-color)}.faq summary{cursor:pointer;padding:19px 0;font-weight:700;min-height:52px;line-height:1.7}.faq details p{padding-bottom:16px;line-height:1.85}.ad-placement{margin:32px 0;padding:16px 0;border-top:1px dashed var(--border-color);border-bottom:1px dashed var(--border-color);text-align:center;clear:both}.ad-label{display:block;color:var(--text-muted);font-size:11px;letter-spacing:1px;margin-bottom:6px}.adsbygoogle{display:block}.source-list{font-size:14px;line-height:1.8}.source-list li{margin:14px 0}.source-note{display:block;font-size:13px;color:var(--text-muted);margin-top:4px}.official-card{padding:22px 24px;background:white;border:1px solid var(--border-color);border-left:4px solid var(--primary);border-radius:10px;margin:18px 0}.official-card h3{margin:0 0 4px}.official-url{font-size:13px;color:var(--text-muted);overflow-wrap:anywhere;margin:8px 0 16px}.official-actions{display:flex;gap:10px;flex-wrap:wrap}.calc-form-card h2{margin-top:0}.field{padding:18px;background:#f5f8fa;border:1px solid var(--border-color);border-radius:10px;margin:0 0 16px}.field label:not(.check-label){display:block;font-weight:700;margin-bottom:9px;color:var(--text-main)}input:not([type=checkbox]):not([type=radio]),select,textarea{display:block;width:100%;min-height:52px;padding:12px 13px;color:var(--text-main);background:#fff;border:2px solid var(--control-border);border-radius:7px;font-size:16px;line-height:1.5;max-width:100%}textarea{min-height:130px;resize:vertical}input[type=checkbox],input[type=radio]{appearance:auto;accent-color:var(--teal);width:22px;height:22px;flex-shrink:0;margin:3px 0}.check-label{display:flex;gap:12px;min-height:44px;align-items:flex-start;cursor:pointer;font-weight:600}.help,.field-error,.money-korean{display:block;margin:8px 0 0;font-size:13px;line-height:1.75;color:var(--text-muted)}.field-error{color:var(--error-text);font-weight:700}.money-korean{color:var(--teal);font-weight:700}.quick-buttons{display:flex;gap:8px;flex-wrap:wrap;margin-top:10px}.quick-buttons button{border:1px solid var(--control-border);background:white;border-radius:6px;min-height:44px;padding:8px 12px;font-size:13px;color:var(--primary)}[aria-invalid=true]{border-color:var(--error-text)!important}.form-actions{border-top:1px solid var(--border-color);padding-top:24px;margin-top:24px}.form-actions .button-secondary{margin-top:10px;width:100%}.calc-result-card{border:1px solid var(--border-color);border-top:5px solid var(--accent-light);border-radius:12px;background:white;margin:28px 0;box-shadow:var(--shadow)}.result-header{background:var(--primary);color:white;padding:24px;border-radius:7px 7px 0 0}.result-header h2{font-size:21px;color:white;margin:10px 0}.result-header .tag{background:#e1f1ee;color:#11554f}.result-summary{font-size:30px;font-weight:800;line-height:1.5;letter-spacing:-.7px}.result-body{padding:24px}.summary-row{display:flex;justify-content:space-between;gap:16px;padding:13px 0;border-bottom:1px solid var(--border-color);align-items:flex-start}.summary-row span:last-child{text-align:right;font-weight:700;color:var(--primary)}.result-rows{margin:0 0 24px}.result-actions{display:flex;flex-wrap:wrap;gap:10px;margin:20px 0}.draft-output{min-height:260px;line-height:1.85;background:#f8fafb}.status-live{font-size:14px;color:var(--teal);margin:12px 0}.search-form{margin:20px 0}.search-form label{display:block;font-weight:700;margin-bottom:10px}.search-row{display:flex;gap:10px}.search-row input{flex:1;min-width:0}.search-row .button{flex-shrink:0}.filter-label{font-size:14px;color:var(--text-muted)}.search-count{font-size:14px;color:var(--text-muted);margin:14px 0}.pager{display:flex;align-items:center;justify-content:space-between;gap:12px;margin:24px 0}.pager button{min-height:44px;padding:8px 16px;background:white;border:1px solid var(--control-border);border-radius:8px;color:var(--primary)}button:disabled{opacity:.55;cursor:not-allowed}.site-footer{background:#eaf0f3;border-top:1px solid var(--border-color);padding:40px 0}.footer-brand{font-size:19px;font-weight:800;color:var(--primary);margin-bottom:12px}.footer-links{display:flex;flex-wrap:wrap;gap:8px 20px;margin:24px 0}.footer-links a{font-size:13px;min-height:44px;display:inline-flex;align-items:center}.footer-note{font-size:13px;color:var(--text-muted);line-height:1.9}.footer-note p{margin-bottom:10px}.muted{color:var(--text-muted)}.tiny{font-size:13px}.divider{height:1px;background:var(--border-color);margin:32px 0}.large-number{font-size:36px;line-height:1.4;color:var(--primary);font-weight:800}.empty-state{padding:24px;background:white;border:1px dashed var(--control-border);border-radius:10px}.visually-hidden{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap;border:0}.print-only{display:none}
.direct-answer{font-size:18px;line-height:1.9;font-weight:600;color:var(--primary);margin:18px 0 22px;overflow-wrap:anywhere}.ad-placement{min-height:292px}.ad-placement .adsbygoogle{min-height:250px}.article-meta a{color:inherit;text-decoration:underline;text-underline-offset:3px}
.document-label{display:block;font-weight:700;margin:24px 0 12px}.document-preview{background:#fff;min-height:360px}.practical-detail{padding:24px;background:var(--bg-card);border:1px solid var(--border-color);border-top:4px solid var(--teal);border-radius:12px}.structure-tree{list-style:none;padding:0}.structure-tree>li{margin:12px 0;background:white;border:1px solid var(--border-color);border-radius:10px;padding:0 20px}.structure-tree summary{cursor:pointer;min-height:52px;padding:14px 0;font-weight:800;color:var(--primary)}.structure-tree details>p{margin:12px 0}.structure-tree ul{padding-bottom:18px}.structure-tree li a{display:inline-block;padding:8px 0;min-height:44px}.home-triage .help{margin-top:14px}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:var(--teal);background:#f2f8f7}.button:hover{background:var(--primary-light);border-color:var(--primary-light)}.button-secondary:hover{background:var(--primary-bg);color:var(--primary)}.route-list a:hover{text-decoration:underline}.main-nav a:hover{color:var(--teal)}}
@media(max-width:1060px){.header-inner{max-width:848px;flex-wrap:wrap;gap:0;min-height:70px;padding:12px 20px}.menu-button{display:block}.main-nav{display:none;width:100%;padding:16px 0 6px;flex-direction:column;align-items:stretch;gap:0}.main-nav.is-open{display:flex}.main-nav a{padding:12px 6px;min-height:44px;border-bottom:1px solid var(--border-color)}.main-nav a[aria-current=page]{box-shadow:none;background:var(--teal-bg)}.site-header:has(.is-open){position:relative}}
@media(max-width:600px){.container{width:calc(100% - 32px)}.site-main{padding-top:18px}h1{font-size:29px;letter-spacing:-.9px}h2{font-size:23px}h3{font-size:19px}.brand{font-size:18px}.brand-icon{width:31px;height:31px}.hero{padding-top:22px}.hero .lead{font-size:16px}.hero-actions{flex-direction:column}.hero-actions .button{width:100%}.card{padding:20px;border-radius:13px}.geo-summary-box{padding:20px}.section{margin-top:34px}.hub-card,.nexus-card{padding:18px;gap:13px}.hub-title{font-size:17px}.hub-icon{width:40px;min-width:40px;height:40px;border-radius:9px}.hub-card::after,.nexus-card::after{font-size:18px}.section-heading{flex-wrap:wrap;gap:8px}.procedure-step-card{padding-left:62px}.step-no{left:20px;top:20px;font-size:20px}.field{padding:14px}.result-header,.result-body{padding:20px}.result-summary{font-size:26px}.summary-row{flex-wrap:wrap;gap:4px}.summary-row span:last-child{text-align:left;max-width:100%}.toc{padding:20px}.search-row{flex-wrap:wrap}.search-row .button{width:100%}.table-wrap th,.table-wrap td{min-width:120px;padding:12px}.result-actions .button{flex:1 1 100%}.footer-links{gap:4px 16px}.focus-panel{padding:20px}.breadcrumb{font-size:12px}.article-meta{gap:4px 12px}}
@media(max-width:350px){.brand{font-size:16px;gap:7px}.header-inner{padding-left:16px;padding-right:16px}.menu-button{min-width:54px}.hub-card{gap:10px;padding:16px}.hub-icon{width:34px;min-width:34px;height:38px}.card{padding:18px}.procedure-step-card{padding-left:56px}.step-no{left:18px}.button{padding:12px 16px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none!important;transition:none!important}}
@media print{.site-header,.site-footer,.ad-placement,.result-actions,.form-actions,.skip-link,.menu-button{display:none}.site-main{padding:0}.container{width:100%;max-width:none}body{background:white;font-size:12pt}.card{box-shadow:none;break-inside:avoid}.print-only{display:block}a{color:inherit}.calc-result-card{break-inside:auto}.result-header{color:black;background:white}.result-header h2{color:black}}