@font-face{font-family:Guide;src:local('Pretendard'),local('Noto Sans KR'),local('Malgun Gothic');font-display:swap}
:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-dark:#0f172a;--primary-bg:#eff6ff;--accent:#b45309;--accent-light:#f59e0b;--text:#0f172a;--sub:#334155;--muted:#64748b;--bg:#f8fafc;--border:#dce3ee;--shadow:0 3px 10px #0f172a09;--radius:16px}
*,*::before,*::after{box-sizing:border-box;word-break:keep-all;overflow-wrap:break-word}
html{scroll-behavior:smooth;scroll-padding-top:90px}body{margin:0;background:var(--bg);color:var(--text);font:16px/1.75 Guide,-apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:default}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}h1,h2,h3,h4,p{margin-top:0}h1,h2,h3,h4{line-height:1.4;letter-spacing:-.04em}h1{font-size:38px;font-weight:800}h2{font-size:25px;font-weight:800;margin-bottom:14px}h3{font-size:20px;font-weight:800;margin-bottom:10px}p{color:var(--sub);margin-bottom:14px}ul,ol{padding-left:24px}li+li{margin-top:8px}[hidden]{display:none!important}.container{max-width:820px;margin:0 auto;padding:0 20px;width:100%}.skip-link{position:fixed;top:-80px;left:16px;padding:12px 20px;background:white;z-index:300}.skip-link:focus{top:12px}.site-header{position:sticky;top:0;z-index:100;background:#fff;border-bottom:1px solid var(--border)}.header-inner{max-width:1420px;margin:auto;padding:0 28px;min-height:72px;display:flex;align-items:center;justify-content:space-between;gap:18px}.site-logo{display:inline-flex;align-items:center;gap:11px;white-space:nowrap;flex-shrink:0;text-decoration:none;color:#102752;font-size:18px;font-weight:800;letter-spacing:-.05em}.logo-mark{width:38px;height:38px;display:inline-flex;align-items:center;justify-content:center;background:#172d57;border-radius:10px;color:#fbbf24}.logo-mark svg{width:25px;height:25px}.main-nav{display:flex;gap:4px;align-items:center;flex-wrap:nowrap}.nav-link{white-space:nowrap;flex-shrink:0;font-weight:700;font-size:14px;padding:8px 10px;text-decoration:none;color:#334155;border-radius:8px}.nav-link:hover,.nav-link[aria-current]{color:#1d4ed8;background:#eff6ff}.mobile-menu-btn{display:none;background:#fff;border:1px solid var(--border);border-radius:8px;min-height:44px;padding:8px 12px;font-size:14px;color:#243a5c}.mobile-nav{padding:12px 20px 20px;border-top:1px solid var(--border);max-height:70vh;overflow-y:auto}.mobile-nav a{display:block;padding:10px;border-radius:6px;font-weight:700;text-decoration:none}.breadcrumb{display:flex;flex-wrap:wrap;gap:8px;font-size:13px;color:var(--muted);padding:24px 0 0}.breadcrumb a{text-decoration:none}.hero{padding:46px 0 0}.eyebrow{display:flex;align-items:center;gap:8px;font-size:12px;font-weight:800;letter-spacing:.12em;color:var(--primary);margin-bottom:16px}.eyebrow::before{content:'';width:7px;height:7px;border-radius:50%;background:#d7951e}.hero-title{margin-bottom:18px}.hero-title-line{display:block}.accent-text{color:#1d4ed8}.hero-intro{font-size:17px;line-height:1.8;max-width:690px}.hero-meta{display:flex;flex-wrap:wrap;gap:8px 16px;font-size:13px;color:#53667f;margin:20px 0}.geo-summary-box{border:1px solid #bcd1ea;border-left:5px solid #1e3a8a;background:#edf4ff;border-radius:12px;margin:22px 0 0;padding:20px 24px}.summary-header{font-size:15px;font-weight:800;color:#143266;margin-bottom:10px}.summary-list{padding-left:20px;margin:0}.summary-list li{color:#233c5e;font-size:15px}.summary-list li+li{margin-top:7px}.ad-placement{width:100%;max-width:820px;margin:28px auto;padding:14px 12px;text-align:center;background:#f8fafc;border:1px solid #e2e8f0;border-radius:12px}.ad-caption{font-size:12px;color:#64748b;margin-bottom:8px;letter-spacing:.08em}.ad-placement ins.adsbygoogle{display:block}.official-box{padding:22px 24px;border:1px solid #b9d9d4;border-left:4px solid #0f766e;border-radius:12px;background:#f1fbf8;margin-bottom:26px}.official-label{font-size:12px;font-weight:800;color:#08776a;letter-spacing:.04em}.official-title{font-weight:800;font-size:18px;display:block;margin:6px 0}.official-url{display:block;font-size:13px;color:#486864;overflow-wrap:anywhere;word-break:break-all;margin-bottom:14px}.official-box p{font-size:13px;margin-bottom:14px}.button-row{display:flex;gap:10px;flex-wrap:wrap}.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:11px 20px;background:var(--primary);border:1px solid var(--primary);border-radius:9px;color:#fff;text-decoration:none;font-weight:750;line-height:1.5}.btn:hover{background:#152d6e}.btn-secondary{background:#fff;color:var(--primary);border-color:#bccce2}.btn-secondary:hover{background:#edf4ff}.btn-teal{background:#0f766e;border-color:#0f766e}.btn-teal:hover{background:#0c625c}.btn-small{font-size:14px;min-height:44px;padding:8px 14px}.section{margin-top:42px}.section-heading{margin-bottom:20px}.section-label{display:block;font-size:12px;font-weight:800;color:#687f9a;letter-spacing:.1em;margin-bottom:8px}.section-heading p{font-size:15px;color:#53667f}.card-stack,.nexus-grid,.document-links{display:flex;flex-direction:column;gap:16px}.feature-card{--card-color:#1e40af;--card-tint:#eff6ff;display:flex;align-items:center;gap:20px;background:#fff;border:1px solid var(--border);border-left:5px solid var(--card-color);border-radius:16px;padding:24px;box-shadow:var(--shadow);text-decoration:none;color:inherit;transition:transform .18s,box-shadow .18s}.card--calc{--card-color:#6d28d9;--card-tint:#f5f3ff}.card--docs{--card-color:#0f766e;--card-tint:#f0fdfa}.card--action{--card-color:#b45309;--card-tint:#fffbeb}.card-icon{width:50px;height:50px;display:grid;place-items:center;background:var(--card-tint);color:var(--card-color);border-radius:13px;flex:0 0 50px}.icon{width:25px;height:25px;stroke:currentColor;stroke-width:1.7;fill:none;stroke-linecap:round;stroke-linejoin:round}.card-copy{flex:1;min-width:0}.card-label{font-size:12px;font-weight:800;color:var(--card-color);display:block;margin-bottom:5px}.card-title{font-size:20px;font-weight:800;margin:0 0 6px}.card-desc{font-size:15px;color:var(--sub);margin:0}.card-arrow{font-size:24px;flex:0 0 28px;color:var(--card-color)}.feature-card:hover{transform:translateY(-2px);box-shadow:0 10px 22px #112b5712}.search-card{background:#fff;border:1px solid var(--border);border-radius:16px;padding:25px;margin:30px 0;box-shadow:var(--shadow)}.search-form{display:flex;gap:10px;align-items:stretch}.search-form input{min-width:0;flex:1}.search-label{display:block;font-weight:800;margin-bottom:12px}.search-hints{display:flex;gap:8px;flex-wrap:wrap;margin-top:14px}.chip{padding:7px 11px;border:1px solid #cdd9e9;border-radius:7px;background:#f6f9fd;color:#334b6b;font-size:13px;min-height:36px}.chip:hover{background:#e7effc}.search-results{margin-top:20px}.search-results .text-link{margin:10px 0}.search-results p{font-size:14px}.toc{background:#fff;border:1px solid var(--border);border-radius:12px;padding:22px 24px;margin:28px 0}.toc strong{font-size:16px}.toc ol{display:flex;flex-direction:column;gap:0;margin:12px 0 0;padding:0 0 0 22px}.toc li{margin:0;padding-left:4px;border-bottom:1px solid #e2e8f0;min-width:0}.toc li:last-child{border-bottom:0}.toc a{display:block;min-height:44px;padding:10px 8px;font-size:15px;line-height:1.65;font-weight:600;text-decoration:none;white-space:normal}.toc li::marker{color:var(--primary);font-weight:700}.toc a:hover,.toc a:focus-visible{background:#eff6ff;text-decoration:underline;border-radius:6px}.article-section{background:#fff;padding:26px 28px;border:1px solid var(--border);border-radius:16px;box-shadow:var(--shadow);margin:24px 0;scroll-margin-top:90px}.article-section h2{font-size:24px}.article-section p:last-child{margin-bottom:0}.notice-box{border:1px solid;border-left-width:4px;border-radius:12px;padding:19px 22px;margin:20px 0}.notice-box strong{display:block;margin-bottom:6px}.notice-box p{margin:0;color:inherit;font-size:15px}.notice-box-info{background:#eff6ff;border-color:#93c5fd;color:#1e3a8a}.notice-box-warning{background:#fffbeb;border-color:#e9b851;color:#854609}.notice-box-danger{background:#fff1f2;border-color:#e87882;color:#982430}.notice-box-success{background:#ecfdf5;border-color:#73bba2;color:#12664b}.procedure-steps{list-style:none;counter-reset:steps;padding:0;margin:0;display:flex;flex-direction:column;gap:14px}.procedure-step-card{counter-increment:steps;display:flex;gap:16px;border:1px solid var(--border);border-left:4px solid #2563eb;border-radius:12px;background:#f8fbff;padding:18px}.procedure-step-card::before{content:counter(steps,decimal-leading-zero);font-size:18px;font-weight:800;flex:0 0 32px;color:#1d4ed8}.procedure-step-card p{margin:0}.evidence-list{list-style:none;padding:0}.evidence-list li{padding:11px 0;border-bottom:1px solid var(--border);display:flex;gap:10px}.evidence-list li::before{content:'✓';font-weight:800;color:#0f766e}.evidence-list li:last-child{border:0}.table-wrap{overflow-x:auto;border:1px solid var(--border);border-radius:10px;margin:18px 0}table{border-collapse:collapse;width:100%;font-size:14px}th,td{padding:13px 15px;text-align:left;border-bottom:1px solid var(--border);vertical-align:top}th{background:#edf3fc;color:#1c355a;font-weight:750}tr:last-child td{border:0}.faq{display:flex;flex-direction:column;gap:10px}.faq details{border:1px solid var(--border);border-radius:10px;background:#fff;padding:0 18px}.faq summary{font-size:16px;font-weight:750;cursor:pointer;padding:16px 0}.faq details p{font-size:15px;margin:0 0 18px}.sources{border-top:1px solid var(--border);padding:25px 0;font-size:14px}.sources h2{font-size:20px}.sources ul{padding-left:20px}.sources li{margin:8px 0}.sources small{display:block;color:#64748b}.review-grid{margin:16px 0}.review-grid dt{font-weight:750;color:#344963}.review-grid dd{margin:0 0 9px;color:#53667f}.related-nexus-section{margin:34px 0;background:#f1f5fb;padding:26px 22px;border:1px solid var(--border);border-radius:16px}.related-nexus-section h2{font-size:23px}.text-link{display:flex;align-items:center;justify-content:space-between;gap:16px;width:100%;min-height:60px;padding:14px 18px;background:#edf4ff;border:1px solid #b7ccef;border-left:4px solid #1e40af;border-radius:12px;box-shadow:var(--shadow);text-decoration:none;font-size:15px;font-weight:750;white-space:normal;color:#19365e}.document-link-label{flex:1;min-width:0;overflow-wrap:anywhere}.document-link-arrow{display:grid;place-items:center;width:32px;height:32px;flex:0 0 32px;background:#1e40af;color:#fff;border-radius:50%;font-size:19px}.text-link:hover{background:#e0ebff}.text-link:hover .document-link-label{text-decoration:underline}.calc-single-column-container{display:flex;flex-direction:column;gap:24px;max-width:800px;margin:auto}.calc-form-card{padding:26px 28px;border:1px solid var(--border);border-radius:16px;box-shadow:var(--shadow);background:#fff}.field{margin-bottom:24px}.field label{display:block;font-weight:750;margin-bottom:9px;color:#18345c}.input-wrap{position:relative}.input-unit{position:absolute;right:16px;top:50%;transform:translateY(-50%);color:#53667f;font-weight:650;pointer-events:none}input,select,textarea{width:100%;border:2px solid #cbd5e1;border-radius:9px;background:#fff;color:#142c4b;padding:12px 14px;min-height:50px}input[data-money],input[type=number]{padding-right:55px}input:focus,select:focus,textarea:focus{outline:none;border-color:#2563eb;box-shadow:0 0 0 3px #2563eb26}input[type=checkbox],input[type=radio]{width:20px;height:20px;min-height:20px;flex:0 0 20px;accent-color:#1e40af}textarea{min-height:160px;line-height:1.8;resize:vertical}.field-help{display:block;font-size:13px;color:#526881;margin-top:7px}.korean-currency-badge{display:inline-block;color:#1e40af;font-size:13px;background:#edf4ff;border-radius:5px;padding:3px 8px;margin-top:8px}.quick-adjust-chips{display:flex;gap:7px;flex-wrap:wrap;margin-top:9px}.result-action-box{border-top:1px dashed #bac8dc;padding-top:22px;margin-top:16px}.btn-view-result{width:100%;min-height:55px;border:0;border-radius:10px;background:linear-gradient(120deg,#172e66,#245acb);color:#fff;font-size:17px;font-weight:800;padding:14px 18px}.result-action-tip{display:block;text-align:center;color:#526881;font-size:13px;margin-top:9px}.form-error{color:#9a2235;background:#fff1f2;border:1px solid #edb7c0;padding:12px 15px;border-radius:8px;margin:16px 0}.result-column-wrapper{scroll-margin-top:90px}.mobile-result-divider{display:flex;align-items:center;justify-content:center;gap:12px;color:#51657f;font-size:14px;margin:10px 0 20px}.mobile-result-divider::before,.mobile-result-divider::after{content:'';height:1px;flex:1;background:#c9d5e4}.result-section-header{display:flex;justify-content:space-between;align-items:center;gap:12px;background:linear-gradient(135deg,#0f172a,#1e3a8a);color:#fff;border-left:5px solid #f59e0b;padding:16px 20px;border-radius:12px;margin-bottom:16px}.result-section-header h2{font-size:20px;margin:0}.result-header-badge{font-size:12px;border:1px solid #647caa;padding:3px 9px;border-radius:5px;white-space:nowrap}.result-card{background:#fff;border:1px solid #c4d1e7;border-top:5px solid #2563eb;border-radius:14px;padding:25px 26px}.result-value{font-size:38px;font-weight:800;color:#1d4ed8;line-height:1.4;margin:12px 0;letter-spacing:-.03em}.result-label{color:#334d71;font-weight:700}.result-card p{font-size:15px}.share-banner-box{padding:18px;border:1px dashed #d79136;border-radius:10px;background:#fff8ed;display:flex;flex-direction:column;gap:12px;margin:22px 0}.share-banner-box strong{color:#92450c;font-size:15px}.share-banner-box p{margin:5px 0 0;font-size:13px;color:#854c1b}.btn-share-url{align-self:flex-start;background:linear-gradient(120deg,#a64a07,#d37614);border:0;border-radius:8px;padding:11px 16px;min-height:44px;color:#fff;font-weight:750}.highlight-pulse{animation:pulse 1.2s ease}.unpaid-row{border:1px solid #cdd9e9;border-left:4px solid #6d28d9;border-radius:12px;padding:20px;margin-bottom:20px}.unpaid-row legend{font-size:15px;font-weight:750;padding:0 8px;color:#4c2b8b}.unpaid-row .field:last-of-type{margin-bottom:12px}.remove-row{border:1px solid #cdd9e9;background:white;padding:8px 12px;border-radius:7px;min-height:44px;font-size:13px;color:#526881}.check-item{display:flex;align-items:flex-start;gap:12px;border-bottom:1px solid var(--border);padding:15px 0;font-weight:650}.check-item input{margin-top:5px}.check-item small{font-size:13px;font-weight:400;color:#53667f;display:block;margin-top:4px}.sticky-progress-card{position:sticky;top:80px;z-index:85;background:#1e3a8a;border-radius:12px;padding:14px 20px;color:white;margin-bottom:24px;box-shadow:0 5px 15px #1129581a}.progress-track{height:5px;border-radius:5px;background:#6074a4;margin-top:10px}.progress-fill{height:5px;border-radius:5px;background:#fbbf24;width:0;transition:width .2s}.template-preview{white-space:pre-wrap;background:#f8fbff;border:1px solid var(--border);border-radius:12px;padding:20px;font:15px/1.8 Guide,sans-serif;color:#28446b}.site-footer{background:#fff;border-top:1px solid var(--border);margin-top:48px;padding:35px 0 25px}.footer-brand{font-size:17px;font-weight:800;color:#173059;margin-bottom:10px}.footer-links{display:flex;flex-wrap:wrap;gap:8px 20px;font-size:13px;margin:20px 0}.footer-admin-bar{font-size:13px;line-height:1.9;color:#576b83;padding-top:20px;border-top:1px solid #e3e9f2}.footer-admin-bar p{font-size:13px;color:#576b83;margin:7px 0}.footer-bottom{font-size:12px;color:#6a7e96;margin-top:14px}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);background:#172c54;color:#fff;border-radius:9px;padding:12px 20px;z-index:200;box-shadow:0 8px 20px #0f172a25;width:max-content;max-width:calc(100% - 30px);font-size:14px}.no-results{padding:18px;background:#f3f6fa;border-radius:10px}.timeline{border-left:2px solid #b9cbe4;padding-left:24px;margin:22px 0}.timeline article{position:relative;margin:22px 0}.timeline article::before{content:'';position:absolute;left:-31px;top:9px;width:12px;height:12px;background:#fff;border:3px solid #1e40af;border-radius:50%}.timeline time{color:#45648b;font-size:13px;font-weight:700}.timeline h3{font-size:18px;margin:6px 0}.timeline p{font-size:14px}.catalog-count{font-size:13px;color:#526881}.hub-group{margin:24px 0}.home-callout{background:#10264d;padding:28px;border-radius:16px;color:white;margin:35px 0}.home-callout h2{color:#fff}.home-callout p{color:#c7d8f0}.home-callout .btn{background:#fff;color:#17396f;border:0}.js-only-note{font-size:14px;color:#53667f}.category-list{display:flex;flex-direction:column;gap:14px}
@keyframes pulse{0%,100%{box-shadow:0 0 0 0 #2563eb00}50%{box-shadow:0 0 0 7px #2563eb25}}
.document-byline{font-size:13px;color:#53667f;margin:14px 0;line-height:1.7}.document-byline a{font-weight:700}.footer-feed{display:inline-block;margin:12px 0;font-size:14px}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}.header-inner{padding:0 20px}}
@media(max-width:540px){.container{padding:0 16px}.header-inner{padding:0 16px;min-height:66px;gap:10px}.site-logo{font-size:16px;gap:8px}.logo-mark{width:32px;height:32px}.logo-mark svg{width:22px}.hero{padding-top:32px}h1{font-size:28px}.hero-title-line{display:block}.hero-intro{font-size:15px}.geo-summary-box{padding:18px}.feature-card{padding:20px 18px;gap:14px}.card-icon{width:42px;height:42px;flex-basis:42px}.card-title{font-size:18px}.card-desc{font-size:14px}.card-arrow{font-size:20px;flex-basis:20px}.article-section,.calc-form-card{padding:21px 18px}.toc{padding:20px 18px}.official-box{padding:20px 18px}.section{margin-top:34px}h2,.article-section h2{font-size:22px}.search-card{padding:20px 16px}.search-form{flex-direction:column}.search-form .btn{width:100%}.result-value{font-size:32px}.result-section-header{align-items:flex-start;flex-direction:column}.result-card{padding:21px 18px}.related-nexus-section{padding:22px 16px}.sticky-progress-card{top:74px;padding:12px 16px}.button-row .btn{flex:1}.unpaid-row{padding:18px 14px}.text-link{gap:12px;padding:13px 14px}.home-callout{padding:24px 20px}}
@media(max-width:340px){.site-logo{font-size:14px}.header-inner{gap:6px}.mobile-menu-btn{padding:8px}.hero h1{font-size:26px}.card-icon{display:none}}
@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,.share-banner-box,.related-nexus-section,.btn,.search-card,.toast,.mobile-result-divider{display:none!important}body{background:white;color:black;font-size:12pt}.container{max-width:none;padding:0}.article-section,.result-card,.calc-form-card{box-shadow:none;break-inside:avoid}.hero{padding-top:0}.result-column-wrapper{display:block!important}a{color:black}details p{display:block!important}.sticky-progress-card{position:static;background:white;color:black}}