:root{--navy:#122b3e;--navy-deep:#0b1e2d;--primary:#087f74;--primary-dark:#06665d;--tint:#edf9f5;--accent:#f0b45d;--ink:#152c3d;--text:#334155;--muted:#607384;--bg:#f5f8fa;--border:#dbe5eb;--white:#fff;--shadow:0 4px 18px #132e4210;--radius:18px}
* ,*::before,*::after{box-sizing:border-box;word-break:keep-all;overflow-wrap:break-word}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:1.75}h1,h2,h3,h4,p{margin:0}h1,h2,h3{color:var(--ink);line-height:1.4;letter-spacing:-.04em}h1{font-weight:800;font-size:clamp(27px,4.5vw,38px)}h2{font-size:26px;font-weight:800}h3{font-size:20px;font-weight:800}a{color:var(--primary-dark);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}svg{display:block}button:focus-visible,a:focus-visible{outline:3px solid #168f83;outline-offset:4px}input,select,textarea{width:100%;min-height:50px;border:2px solid #c7d7df;background:#fff;border-radius:10px;padding:12px 15px;color:var(--ink);outline:none}input:focus,select:focus,textarea:focus{border-color:var(--primary);box-shadow:0 0 0 3px #0a88751f}label{display:block;color:var(--ink);font-size:15px;font-weight:700;margin-bottom:8px}textarea{min-height:140px;resize:vertical}ul,ol{padding-left:24px}li+li{margin-top:7px}p+p{margin-top:14px}[hidden]{display:none!important}.container{width:calc(100% - 40px);max-width:820px;margin-inline:auto}.site-header{background:#fff;border-bottom:1px solid var(--border);position:sticky;top:0;z-index:100}.header-inner{max-width:1420px;margin:auto;padding:17px 28px;display:flex;align-items:center;justify-content:space-between;gap:20px;min-height:74px}.site-logo{display:inline-flex;align-items:center;gap:10px;white-space:nowrap;text-decoration:none;color:var(--navy);font-size:24px;font-weight:850;letter-spacing:-.07em;flex-shrink:0}.logo-mark{background:var(--primary);width:34px;height:34px;border-radius:10px;color:white;display:grid;place-items:center}.site-logo em{font-style:normal;color:var(--primary)}.logo-caption{border-left:1px solid var(--border);padding-left:13px;margin-left:6px;font-size:12px;letter-spacing:0;color:var(--muted);font-weight:600}.main-nav{display:flex;gap:5px;align-items:center;flex-wrap:nowrap}.main-nav a{white-space:nowrap;text-decoration:none;color:var(--text);font-size:14px;font-weight:700;padding:8px 12px;border-radius:8px}.main-nav a:hover,.main-nav a[aria-current=page]{background:var(--tint);color:var(--primary)}.mobile-menu-btn{display:none;border:1px solid var(--border);background:white;border-radius:9px;min-height:42px;min-width:44px;align-items:center;justify-content:center}.skip-link{position:fixed;top:-80px;left:10px;background:var(--navy);color:#fff;padding:12px;z-index:200}.skip-link:focus{top:8px}.breadcrumb{font-size:13px;padding-top:24px;color:var(--muted);display:flex;flex-wrap:wrap;gap:7px;align-items:center}.breadcrumb a{text-decoration:none}.hero{padding:38px 0 28px}.hero.home{padding-top:44px}.eyebrow{font-size:12px;font-weight:800;letter-spacing:.12em;color:var(--primary);display:flex;align-items:center;gap:8px;margin-bottom:14px}.eyebrow::before{content:"";width:6px;height:6px;background:var(--primary);border-radius:50%}.hero-title-line{display:block}.accent-text{color:var(--primary)}.hero p{margin-top:15px;color:var(--muted);max-width:670px;font-size:16px}.hero .subline{color:var(--ink);font-size:14px;margin-top:17px;display:flex;align-items:center;gap:7px}.metadata{display:flex;flex-wrap:wrap;gap:12px;font-size:13px;color:var(--muted);margin-top:18px}.disclosure{background:#fffbf2;border:1px solid #eddcb7;border-radius:9px;padding:10px 14px;font-size:13px;color:#775827;margin-top:24px}.geo-summary-box{background:var(--navy);color:#e4edf1;border-radius:var(--radius);padding:22px 25px;border-left:5px solid var(--accent);box-shadow:var(--shadow);margin-bottom:0}.geo-summary-box strong{display:block;font-size:13px;color:#f6cb86;letter-spacing:.04em;margin-bottom:7px}.geo-summary-box p{color:#edf3f6;font-size:15px;line-height:1.8}.ad-placement{width:100%;max-width:820px;margin:24px auto;padding:14px 12px;text-align:center;background:#f5f8fa;border:1px solid var(--border);border-radius:10px}.ad-caption{color:#657989;font-size:11px;margin-bottom:8px;letter-spacing:.08em}.card{padding:26px;background:white;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);margin-top:20px}.card p{margin-top:12px}.card--check{border-top:4px solid var(--primary)}.card--calc{border-top:4px solid #7252bc}.card--docs{border-top:4px solid #267da5}.section{margin-top:40px}.section-head{display:flex;justify-content:space-between;align-items:center;gap:14px;margin-bottom:16px}.section-head p{font-size:14px;color:var(--muted);margin-top:7px}.section-head .small-link{font-size:13px;white-space:nowrap;font-weight:700}.section-label{font-size:11px;font-weight:800;letter-spacing:.12em;color:var(--primary);margin-bottom:7px}.stack{display:flex;flex-direction:column;gap:12px}.search-card{padding:0;border-top:0}.search-heading{display:flex;align-items:center;gap:12px;padding:23px 26px 18px}.round-icon{width:43px;height:43px;border-radius:12px;background:var(--tint);color:var(--primary);display:grid;place-items:center;flex-shrink:0}.search-heading h2{font-size:22px}.search-heading p{font-size:13px;color:var(--muted);margin:3px 0 0}.search-tabs{display:flex;border-bottom:1px solid var(--border);padding:0 26px;gap:24px}.search-tabs button{padding:10px 0 13px;border:0;border-bottom:3px solid transparent;background:white;font-size:14px;font-weight:750;color:var(--muted)}.search-tabs button[aria-selected=true]{color:var(--primary);border-color:var(--primary)}.search-body{padding:23px 26px 26px}.search-field{position:relative}.input-row{display:flex;gap:10px}.input-row input{flex:1;min-width:0;font-size:17px}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:12px 22px;border:0;border-radius:10px;background:var(--primary);color:white;text-decoration:none;font-size:15px;font-weight:750;line-height:1.5}.btn:hover{background:var(--primary-dark)}.btn.secondary{background:#eef5f6;border:1px solid #c9dfe0;color:var(--primary-dark)}.btn.secondary:hover{background:#e1f0ed}.btn.small{padding:9px 13px;min-height:42px;font-size:13px}.btn.wide{width:100%;margin-top:16px;background:linear-gradient(105deg,var(--primary-dark),#149a82)}.hint{font-size:13px;color:var(--muted);margin-top:9px}.example-chips,.quick-adjust-chips{display:flex;flex-wrap:wrap;gap:7px;margin-top:13px;align-items:center}.example-chips>span{font-size:12px;color:var(--muted);margin-right:3px}.chip{min-height:36px;border:1px solid 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button[aria-selected=true]{background:var(--tint)}.suggestions small{color:var(--muted)}.empty{background:#f4f8fa;border:1px dashed #bed1db;border-radius:12px;padding:24px;margin-top:18px}.empty h3{font-size:18px}.empty p{font-size:14px}.result-section{scroll-margin-top:92px;margin-top:25px}.result-section-header{background:var(--navy);border-left:5px solid var(--accent);color:white;padding:16px 20px;border-radius:12px;display:flex;justify-content:space-between;align-items:center;gap:12px}.result-section-header h2{color:white;font-size:19px}.result-section-header span{font-size:12px;color:#c4ddd9}.result-card{background:#fff;border:1px solid var(--border);border-radius:14px;padding:22px;margin-top:12px;box-shadow:var(--shadow)}.result-card h3{font-size:20px}.result-card p{margin-top:8px;font-size:14px}.result-value{font-size:34px;font-weight:850;color:var(--primary);line-height:1.35;margin:10px 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li::marker{font-weight:700;color:var(--primary)}.toc a{display:block;min-height:44px;padding:9px 8px;font-size:15px;font-weight:600;line-height:1.7;white-space:normal;overflow-wrap:anywhere;text-decoration:none;color:var(--text)}.toc a:hover{background:var(--tint)}.article-section{scroll-margin-top:94px;margin-top:35px}.article-section h2{font-size:24px;margin-bottom:16px}.article-section p{line-height:1.9;margin-top:14px}.article-section li{line-height:1.8}.sources{font-size:13px;color:var(--muted);padding:22px;background:#edf3f6;border-radius:12px;margin-top:32px}.sources h2{font-size:18px;margin-bottom:13px}.sources ul{margin-bottom:0}.sources a{overflow-wrap:anywhere}.official-box{margin-top:18px;padding:19px 22px;border:1px solid var(--border);border-radius:12px;background:white}.official-box strong{color:var(--ink);font-size:14px}.official-box .url{display:block;font-size:12px;color:var(--muted);overflow-wrap:anywhere;margin:7px 0}.official-actions{display:flex;gap:9px;flex-wrap:wrap}.affiliate-box{padding:20px;background:#fffaf1;border:1px solid #e4d3ac;border-radius:12px;margin-top:18px}.affiliate-box .btn{background:#304b62}.affiliate-box .btn:hover{background:var(--navy)}.affiliate-box .hint{color:#795c31}.affiliate-box strong{font-size:14px;color:var(--ink)}.related-nexus-section{margin-top:40px;padding-top:28px;border-top:1px solid #cfdce4}.related-nexus-section h2{font-size:23px}.related-nexus-section>p{margin:9px 0 17px;font-size:14px;color:var(--muted)}.share-banner-box{background:#fffaf0;border:1px dashed #d4ac69;border-radius:12px;display:flex;align-items:center;justify-content:space-between;gap:18px;padding:18px 20px;margin-top:18px}.share-banner-box strong{font-size:14px;color:var(--ink)}.share-banner-box p{font-size:12px;color:var(--muted);margin-top:4px}.form-field+.form-field{margin-top:18px}.input-unit-wrap{position:relative}.input-unit-wrap input{padding-right:60px}.input-unit{position:absolute;right:15px;top:13px;color:var(--muted);font-size:14px}.korean-currency-badge{font-size:13px;color:#7252bc;margin-top:6px}.check-item{display:flex;gap:13px;align-items:flex-start;padding:16px 0;border-bottom:1px solid var(--border)}.check-item input{flex:0 0 21px;width:21px;min-height:21px;height:21px;margin-top:4px;accent-color:var(--primary)}.check-item label{font-size:15px;font-weight:600;margin:0}.check-item small{display:block;font-size:13px;font-weight:400;color:var(--muted);margin-top:3px}.sticky-progress-card{position:sticky;top:84px;z-index:85;margin:22px 0;padding:15px 20px;border-radius:12px;background:var(--primary-dark);color:white;display:flex;align-items:center;justify-content:space-between;gap:15px;box-shadow:var(--shadow)}progress{appearance:none;width:45%;height:7px;border:0;border-radius:6px}progress::-webkit-progress-bar{background:#ffffff30;border-radius:6px}progress::-webkit-progress-value{background:#92e1bd;border-radius:6px}.faq details{background:white;border:1px solid var(--border);border-radius:10px;margin-top:10px;padding:16px 20px}.faq summary{font-size:15px;font-weight:700;cursor:pointer;color:var(--ink)}.faq details p{font-size:14px;margin-top:13px}.stats-strip{padding:18px 0;border-top:1px solid var(--border);border-bottom:1px solid var(--border);display:flex;justify-content:space-between;gap:15px;margin-top:22px}.stats-strip strong{display:block;font-size:23px;line-height:1.4;color:var(--primary);font-weight:800}.stats-strip small{color:var(--muted);font-size:12px}.stat-foot{font-size:12px;color:var(--muted);margin-top:8px}.site-footer{background:var(--navy-deep);margin-top:56px;padding:34px 0 28px;color:#b4c5d0}.site-footer .site-logo{color:white}.footer-top{display:flex;align-items:center;justify-content:space-between;gap:15px;padding-bottom:24px;border-bottom:1px solid #ffffff15}.footer-top p{font-size:12px;margin-top:9px}.footer-nav{display:flex;flex-wrap:wrap;gap:12px}.site-footer a{color:#cedce4;font-size:13px;text-decoration:none}.site-footer .site-logo{font-size:23px}.footer-admin-bar{font-size:12px;margin-top:19px;line-height:1.9}.footer-admin-bar strong{font-weight:600;color:#cfdee6}.copyright{font-size:11px;margin-top:14px;color:#8fa8b8}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);z-index:150;max-width:calc(100% - 32px);padding:13px 20px;background:var(--navy);color:white;border-radius:11px;box-shadow:0 6px 25px #142b3e40;font-size:14px}.highlight-pulse{animation:pulse 1.2s ease-out}@keyframes pulse{0%,100%{box-shadow:var(--shadow)}40%{box-shadow:0 0 0 5px #159d7938}}.mini-bar{height:5px;display:block;border-radius:5px;background:#cbe7dc;max-width:150px;margin-top:5px}.model-filter{margin:17px 0 10px}.lead-answer{font-size:17px;line-height:1.8;color:var(--ink)}.status-line{display:flex;align-items:center;justify-content:space-between;gap:10px;font-size:12px;color:var(--muted);margin-top:14px}.filter-code{font-size:30px;font-weight:850;color:var(--primary);letter-spacing:-.035em;overflow-wrap:anywhere}.page-count{font-size:12px;color:var(--muted);margin-left:auto}.filter-visual{height:70px;width:70px;background:var(--tint);border:1px solid #d5e7df;border-radius:16px;display:grid;place-items:center;color:var(--primary);flex-shrink:0}.filter-heading{display:flex;align-items:center;gap:17px}.rule-list{padding-left:22px}.noscript{padding:15px;background:#fff3df;border-radius:10px;margin-top:18px;font-size:14px}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}.main-nav.is-open{display:flex;position:absolute;top:74px;left:0;right:0;background:white;padding:15px 20px;border-bottom:1px solid var(--border);box-shadow:var(--shadow);flex-direction:column;align-items:stretch}.main-nav.is-open a{min-height:43px}.header-inner{padding:17px 22px}.logo-caption{display:none}}
@media(max-width:540px){.container{width:calc(100% - 32px)}.hero{padding:26px 0 23px}.hero.home{padding-top:31px}h1{font-size:28px;line-height:1.4}.hero p{font-size:14px;line-height:1.85}.hero-title-line{display:block}.hero .subline{font-size:12px}.eyebrow{font-size:10px}.card{padding:20px 18px}.search-card{padding:0}.search-heading{padding:20px 18px 14px}.search-heading h2{font-size:19px}.search-tabs{padding:0 18px;gap:22px}.search-body{padding:20px 18px}.input-row{flex-direction:column;gap:10px}.input-row .btn{width:100%}.input-row input{font-size:16px}.geo-summary-box{padding:18px 19px}.geo-summary-box p{font-size:14px}.ad-placement{margin:20px auto;padding:10px 8px}.section{margin-top:31px}h2{font-size:23px}.section-head{align-items:flex-start}.feature-card{padding:18px 16px;gap:13px}.feature-card h3{font-size:17px}.feature-card p{font-size:13px}.feature-card .round-icon{width:38px;height:38px;border-radius:10px}.feature-card .link-arrow{height:25px;flex-basis:25px}.fact-label{width:90px;font-size:13px}.fact-row{gap:12px;font-size:13px}.text-link{padding:14px 15px;font-size:14px;gap:12px}.share-banner-box{flex-direction:column;align-items:stretch;gap:12px}.share-banner-box .btn{width:100%}.footer-top{flex-direction:column;align-items:flex-start}.footer-nav{margin-top:7px}.article-section h2{font-size:22px}.toc{padding:18px 18px}.filter-code{font-size:25px}.filter-visual{height:58px;width:58px}.filter-heading{gap:12px}.stats-strip{gap:9px}.stats-strip strong{font-size:21px}.stats-strip small{font-size:11px}.result-section-header h2{font-size:17px}.metadata{font-size:12px}.sticky-progress-card{top:82px;padding:12px 16px;font-size:13px}.disclosure{font-size:12px}.logo-mark{width:32px;height:32px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}.highlight-pulse{animation:none}}