@charset "UTF-8";
.hero-answer{font-size:18px;font-weight:700;line-height:1.75;color:#15263e;padding:12px 16px;border-left:4px solid #b45309;background:#fff8eb;border-radius:0 9px 9px 0;margin-bottom:16px}.editor-byline{font-size:13px;color:#64748b;margin-top:8px}.editor-byline a{text-decoration:none}.data-facts{margin-top:18px}.data-facts table{width:100%;text-align:left;border-collapse:collapse;font-size:14px}.data-facts caption{caption-side:top;text-align:left;font-size:15px;font-weight:700;color:#15263e;padding-bottom:10px}.data-facts th,.data-facts td{padding:10px 12px;border-bottom:1px solid #c6d9ef;vertical-align:top}.data-facts thead{background:#dceafe}.data-facts th[scope="row"]{width:42%;font-weight:600}.fact-note,.fact-source{font-size:13px;line-height:1.7;margin-top:12px}.fact-source{color:#334155}.content-update{font-size:13px;color:#64748b}
:root{--primary:#164b86;--primary-light:#246bd5;--primary-dark:#122239;--primary-bg:#edf5ff;--accent:#b45309;--accent-light:#f5b34b;--accent-bg:#fff8eb;--text:#15263e;--sub:#334155;--muted:#64748b;--bg:#f8fafc;--border:#dce4ed;--radius:16px;--shadow:0 3px 12px #16365a09;--header-height:72px}
*,*::before,*::after{box-sizing:border-box;margin:0;padding:0;word-break:keep-all;overflow-wrap:break-word}
html{scroll-behavior:smooth;scroll-padding-top:96px}body{font-family:"Malgun Gothic","Apple SD Gothic Neo",system-ui,sans-serif;font-size:16px;line-height:1.75;color:var(--sub);background:var(--bg)}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}a{color:var(--primary);text-underline-offset:4px}button{cursor:pointer}button:disabled{cursor:default;opacity:.65}a:focus-visible,button:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}h1,h2,h3,h4{color:var(--text);line-height:1.4}h2{font-size:26px;font-weight:800;margin-bottom:14px}h3{font-size:20px;margin-bottom:10px}p+p{margin-top:16px}[hidden]{display:none!important}svg{flex-shrink:0}img{max-width:100%;height:auto}.container{max-width:820px;margin:0 auto;width:100%;padding:0 24px}.skip-link{position:fixed;left:16px;top:-80px;z-index:1000;background:var(--primary-dark);color:white;padding:12px 18px}.skip-link:focus{top:10px}
.site-header{position:sticky;top:0;z-index:100;background:#fffffff5;border-bottom:1px solid var(--border);backdrop-filter:blur(12px)}.header-inner{max-width:1420px;margin:auto;padding:0 24px;min-height:72px;display:flex;align-items:center;justify-content:space-between;gap:16px}.site-logo{display:inline-flex;align-items:center;gap:10px;white-space:nowrap;flex-shrink:0;text-decoration:none;color:var(--text);font-weight:800;font-size:21px}.logo-mark{width:36px;height:36px}.main-nav{display:flex;align-items:center;gap:4px;flex-wrap:nowrap;flex-shrink:0}.nav-link{padding:7px 9px;font-size:14px;font-weight:700;text-decoration:none;white-space:nowrap;flex-shrink:0;color:#48566c;border-radius:8px}.nav-link:hover,.nav-link[aria-current]{background:var(--primary-bg);color:var(--primary)}.mobile-menu-btn{display:none;align-items:center;justify-content:center;width:44px;height:44px;border:1px solid var(--border);background:white;border-radius:10px}.mobile-nav{background:white;border-top:1px solid var(--border);padding:12px 20px;max-height:calc(100dvh - 72px);overflow-y:auto}.mobile-nav a{display:block;padding:10px 12px;text-decoration:none;min-height:44px;color:var(--text)}.mobile-nav a[aria-current]{background:var(--primary-bg);border-radius:8px}
.breadcrumb{font-size:14px;color:var(--muted);padding-top:24px;display:flex;gap:9px;flex-wrap:wrap}.breadcrumb a{text-decoration:none}.hero{padding:32px 0 6px}.eyebrow{font-size:14px;letter-spacing:.035em;font-weight:700;color:var(--primary);display:flex;align-items:center;gap:10px;margin-bottom:16px}.eyebrow::before{content:"";width:24px;height:3px;background:var(--accent-light)}.hero-title{font-size:38px;font-weight:800;letter-spacing:-1.3px;line-height:1.4;margin-bottom:20px}.hero-title-line{display:inline-block;white-space:nowrap}.accent-text{color:var(--primary)}.hero-intro{font-size:16px;line-height:1.8;max-width:720px}.hero-meta{margin-top:16px;font-size:13px;color:var(--muted)}.independent-label{color:#7a4d0b;background:var(--accent-bg);border:1px solid #eeddb5;border-radius:5px;padding:2px 7px;margin-left:8px;display:inline-block}.geo-summary-box{background:var(--primary-bg);border:1px solid #c6d9ef;border-left:5px solid var(--primary);border-radius:12px;padding:20px 22px;margin:24px 0}.summary-header{display:flex;align-items:center;gap:9px;margin-bottom:10px;color:var(--primary-dark)}.summary-list{list-style:none;display:flex;flex-direction:column;gap:8px}.summary-list li{padding-left:15px;position:relative}.summary-list li::before{content:"•";position:absolute;left:0;color:var(--primary)}
.ad-placement{width:100%;max-width:820px;margin:28px auto;padding:14px 12px;text-align:center;background:#f1f5f9;border:1px dashed #d7dfe8;border-radius:12px}.ad-caption{font-size:12px;letter-spacing:.12em;color:#68778a;margin-bottom:8px}.ad-placement ins.adsbygoogle{display:block}.official-links{margin:24px 0;padding:22px;background:white;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow)}.official-links h2{font-size:18px;margin-bottom:5px}.official-intro{font-size:14px;color:var(--muted);margin-bottom:12px}.official-row{padding:14px 0;border-bottom:1px solid var(--border)}.official-row:last-child{border:0;padding-bottom:0}.official-name{font-weight:700;color:var(--text)}.official-url{display:block;font-size:13px;color:var(--muted);overflow-wrap:anywhere;word-break:break-all;margin:3px 0 10px}.official-actions{display:flex;flex-wrap:wrap;gap:8px}.btn,.btn-secondary,.btn-primary{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:48px;padding:10px 18px;text-decoration:none;border-radius:9px;font-weight:700;border:1px solid transparent}.btn-primary{background:var(--primary);color:white}.btn-primary:hover{background:#103c6e}.btn-secondary{background:white;border-color:#cad6e3;color:var(--primary)}.btn-secondary:hover{background:var(--primary-bg)}.btn-small{min-height:44px;padding:8px 14px;font-size:14px}.toc{margin:28px 0;padding:22px 24px;background:white;border:1px solid var(--border);border-radius:var(--radius)}.toc strong{display:block;font-size:16px;color:var(--text)}.toc ol{display:flex;flex-direction:column;flex-wrap:nowrap;align-items:stretch;gap:0;margin:12px 0 0;padding-left:24px;list-style:decimal outside}.toc li{padding-left:4px;border-bottom:1px solid var(--border);min-width:0}.toc li:last-child{border:0}.toc li::marker{font-weight:700;color:var(--primary)}.toc a{display:block;min-height:44px;padding:10px 8px;font-size:15px;font-weight:600;line-height:1.65;border-radius:6px;text-decoration:none;white-space:normal;overflow-wrap:anywhere}.toc a:hover,.toc a:focus-visible{background:var(--primary-bg);text-decoration:underline}
.section-heading{margin:40px 0 20px}.section-kicker{font-size:13px;color:var(--primary);font-weight:700;letter-spacing:.07em;margin-bottom:8px}.section-heading p{color:var(--muted);margin-top:8px}.card-stack,.nexus-grid,.calc-single-column-container,.document-links{display:flex;flex-direction:column;gap:18px;width:100%;max-width:820px;margin-inline:auto}.feature-card{--card-color:#164b86;--card-tint:#edf5ff;display:block;position:relative;border:1px solid var(--border);border-left:5px solid var(--card-color);border-radius:var(--radius);background:white;padding:24px 26px;box-shadow:var(--shadow);text-decoration:none;color:var(--sub)}.card--calc{--card-color:#6d28d9;--card-tint:#f5f3ff}.card--docs{--card-color:#0f766e;--card-tint:#ecfdf5}.card--check{--card-color:#164b86;--card-tint:#edf5ff}.card-icon{display:flex;align-items:center;justify-content:center;width:44px;height:44px;border-radius:12px;background:var(--card-tint);color:var(--card-color);margin-bottom:12px;font-size:21px;font-weight:800}.card-label{font-size:13px;color:var(--card-color);font-weight:700}.card-title{font-size:21px;font-weight:800;margin:7px 0 10px}.card-desc{font-size:16px;line-height:1.7}.card-link{display:inline-flex;align-items:center;gap:10px;color:var(--card-color);font-size:14px;font-weight:700;margin-top:16px}a.feature-card{transition:transform .18s,box-shadow .18s,border-color .18s}a.feature-card:hover{transform:translateY(-3px);border-color:var(--card-color);box-shadow:0 8px 24px #12223912}.document-links{gap:10px;margin-top:20px}.text-link{display:flex;align-items:center;justify-content:space-between;gap:16px;width:100%;min-height:60px;padding:14px 18px;border:1px solid #bed1e9;border-left:4px solid var(--primary);border-radius:12px;background:var(--primary-bg);color:var(--text);font-size:15px;font-weight:700;text-decoration:none;white-space:normal}.document-link-label{flex:1;min-width:0;overflow-wrap:anywhere}.document-link-arrow{display:flex;align-items:center;justify-content:center;flex:0 0 32px;width:32px;height:32px;border-radius:50%;background:var(--primary);color:white;font-size:19px}.text-link:hover,.text-link:focus-visible{border-color:var(--primary);background:#e0ecfc}.text-link:hover .document-link-label,.text-link:focus-visible .document-link-label{text-decoration:underline}
.article-section{margin:32px 0;padding:26px 28px;background:white;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);scroll-margin-top:96px}.article-section p{line-height:1.8}.article-section ul,.article-section ol{padding-left:23px;margin:16px 0}.article-section li{margin:8px 0}.notice-box{padding:18px 20px;border:1px solid;border-left-width:4px;border-radius:12px;margin:20px 0}.notice-box strong{display:block;margin-bottom:5px}.notice-box-info{background:#eff6ff;border-color:#93b6e7;color:#1e3a8a}.notice-box-warning{background:#fffbeb;border-color:#e7b74f;color:#824a0b}.notice-box-danger{background:#fff1f2;border-color:#ef4444;color:#991b1b}.notice-box-success{background:#ecfdf5;border-color:#059669;color:#065f46}.table-wrap{width:100%;margin:20px 0;overflow-x:auto}table{width:100%;border-collapse:collapse;font-size:15px}th,td{padding:14px 12px;text-align:left;border-bottom:1px solid var(--border)}th{background:var(--primary-bg);color:var(--text);font-weight:700}caption{text-align:left;font-weight:700;color:var(--text);margin-bottom:10px}.money{color:var(--primary);font-weight:800;font-variant-numeric:tabular-nums}
.calc-form-card{padding:26px 28px;background:white;border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);margin:28px 0}.form-subtitle{margin-bottom:20px;color:var(--muted);font-size:14px}.field{margin:20px 0}.field>label,.field>legend{display:block;font-size:16px;font-weight:700;color:var(--text);margin-bottom:9px}.field small{display:block;color:var(--muted);font-size:14px;margin-top:7px}fieldset{border:0;min-width:0}.input-wrap{position:relative}.input-unit{position:absolute;right:17px;top:50%;transform:translateY(-50%);color:var(--muted);pointer-events:none}input[type=number],input[type=text],input[type=email],select,textarea{width:100%;min-height:50px;border:2px solid #cbd5e1;border-radius:9px;background:white;padding:11px 14px;color:var(--text);min-width:0}input[type=number]{padding-right:65px}input:focus,select:focus,textarea:focus{outline:0;border-color:var(--primary-light);box-shadow:0 0 0 3px #2563eb26}textarea{resize:vertical;min-height:150px}.choice-list{display:flex;flex-direction:column;gap:10px}.choice{display:flex;align-items:flex-start;gap:12px;padding:13px 15px;border:1px solid #d2dce9;border-radius:10px;background:white;cursor:pointer;font-weight:400;color:var(--sub);min-height:48px}.choice input{accent-color:var(--primary);width:19px;height:19px;margin-top:5px;flex-shrink:0}.choice:has(input:checked){border-color:var(--primary);background:var(--primary-bg)}.quick-adjust-chips{display:flex;flex-wrap:wrap;gap:8px;margin-top:9px}.quick-adjust-chips button{border:1px solid #bdd0e6;background:var(--primary-bg);color:var(--primary);border-radius:7px;min-height:44px;padding:7px 12px;font-size:14px}.korean-currency-badge{display:block;color:#5b21b6;background:#f5f3ff;border-radius:7px;padding:7px 11px;margin-top:8px;font-size:14px;font-weight:700}.result-action-box{padding-top:20px;margin-top:22px;border-top:1px dashed #c4d1e1}.btn-view-result{display:flex;align-items:center;justify-content:center;gap:10px;width:100%;min-height:56px;background:linear-gradient(120deg,#164b86,#246bd5);border:0;border-radius:10px;color:white;font-weight:800;padding:13px 16px}.result-action-tip{display:block;font-size:14px;text-align:center;color:var(--muted);margin-top:10px}.result-column-wrapper{scroll-margin-top:96px;margin-top:28px}.mobile-result-divider{display:flex;align-items:center;gap:12px;color:var(--muted);font-size:14px;margin:20px 0}.mobile-result-divider::before,.mobile-result-divider::after{content:"";height:1px;background:var(--border);flex:1}.result-section-header{display:flex;align-items:center;justify-content:space-between;gap:12px;flex-wrap:wrap;background:linear-gradient(120deg,#122239,#164b86);border-left:5px solid var(--accent-light);padding:17px 20px;border-radius:12px;color:white;margin-bottom:16px}.result-section-header h2{color:white;font-size:19px;margin:0}.result-header-badge{font-size:13px;color:#fbd599}.result-card{padding:24px 26px;background:white;border:1px solid var(--border);border-top:4px solid var(--primary);border-radius:var(--radius);box-shadow:var(--shadow)}.result-value{color:var(--primary);font-size:38px;font-weight:800;line-height:1.4;margin:12px 0}.result-detail{display:flex;flex-direction:column;gap:0;margin:20px 0}.result-detail div{display:flex;justify-content:space-between;gap:12px;padding:11px 0;border-bottom:1px solid var(--border)}.result-detail dd{font-weight:700;color:var(--text);text-align:right}.share-banner-box{margin:18px 0;padding:18px 20px;background:#fff8eb;border:2px dashed #f1ba6b;border-radius:12px}.share-banner-box strong{display:block;color:#7c4607;margin-bottom:5px}.share-banner-box p{font-size:14px;margin-bottom:12px}.btn-share-url{min-height:44px;padding:10px 16px;border:0;background:linear-gradient(100deg,#ac510a,#c76a16);color:white;border-radius:8px;font-weight:700}.result-bar{height:12px;display:flex;background:#eef2f7;border-radius:10px;overflow:hidden;margin:16px 0}.result-bar span{background:var(--primary);border-radius:10px;transition:width .2s}.form-error{color:#991b1b;padding:12px 15px;background:#fff1f2;border:1px solid #ef4444;border-radius:8px;margin:12px 0}.highlight-pulse{animation:pulse 1.2s ease}.sticky-progress-card{position:sticky;top:80px;z-index:85;padding:14px 20px;border-radius:12px;background:linear-gradient(120deg,#122239,#164b86);color:white;margin:24px 0;box-shadow:0 6px 20px #164b8620}.sticky-progress-card .result-bar{height:7px;background:#ffffff30;margin:9px 0 0}.sticky-progress-card .result-bar span{background:#f5b34b}.checklist-row{display:flex;gap:12px;padding:15px;border-bottom:1px solid var(--border);cursor:pointer;min-height:48px}.checklist-row input{width:20px;height:20px;accent-color:var(--primary);flex-shrink:0;margin-top:4px}.checklist-row input:checked+span{text-decoration:line-through;color:var(--muted)}.faq{margin:38px 0}.faq details{background:white;border:1px solid var(--border);border-radius:12px;margin:12px 0}.faq summary{padding:18px 20px;cursor:pointer;font-weight:700;color:var(--text);min-height:48px}.faq details p{padding:0 20px 20px}.references{font-size:14px;border-top:1px solid var(--border);padding:24px 0;margin-top:30px}.references h2{font-size:18px}.references ul{list-style:none}.references li{margin:8px 0}.related-nexus-section{margin:38px 0;padding:24px 0}.nexus-header{margin-bottom:20px}.nexus-header p{font-size:15px;color:var(--muted)}.nexus-badge{font-size:13px;color:var(--primary);font-weight:700}.nexus-grid .feature-card{padding:19px 22px}.nexus-grid .card-title{font-size:18px}.nexus-grid .card-desc{font-size:15px}.catalog-search{margin:24px 0}.catalog-count{font-size:14px;color:var(--muted);margin:10px 0}.catalog-group{margin-bottom:26px}.catalog-item{display:block;text-decoration:none;background:white;border:1px solid var(--border);border-radius:10px;padding:16px 18px;margin:10px 0;color:var(--text)}.catalog-item strong{display:block;font-size:16px}.catalog-item small{display:block;font-size:14px;color:var(--muted);margin-top:4px}.catalog-item:hover{border-color:var(--primary);background:var(--primary-bg)}
.site-footer{margin-top:56px;padding:38px 0;background:#112239;color:#c0cddd}.footer-logo{color:white;margin-bottom:12px}.footer-description{font-size:14px;max-width:620px;line-height:1.75}.footer-links{display:flex;gap:12px 20px;flex-wrap:wrap;margin:22px 0}.footer-links a{color:#e0e9f5;font-size:14px;text-decoration:none}.footer-admin-bar{padding-top:18px;border-top:1px solid #ffffff24;font-size:13px;line-height:2}.footer-admin-bar a{color:#e0e9f5}.footer-copyright{font-size:12px;color:#a6b5c8;margin-top:16px}.toast{position:fixed;bottom:28px;left:50%;transform:translateX(-50%);width:max-content;max-width:calc(100% - 32px);padding:13px 20px;border-radius:10px;color:white;background:#122239;box-shadow:0 4px 20px #12223930;z-index:200;font-size:15px}.copy-fallback{position:fixed;inset:20% 16px auto;max-width:620px;margin:auto;padding:24px;z-index:210;background:white;border:2px solid var(--primary);border-radius:16px;box-shadow:0 0 0 100vmax #12223988}.copy-fallback input{margin:12px 0}.read-time{color:var(--muted);font-size:13px}.noscript-note{padding:16px;background:var(--accent-bg);border:1px solid #e7b74f;border-radius:10px}.tool-matches{margin-top:20px}.tool-matches .feature-card{margin:14px 0}.contact-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:20px}.privacy-point{padding:12px 0}.category-menu{margin-bottom:24px}.category-menu .text-link{min-height:54px}
@keyframes pulse{0%,100%{box-shadow:var(--shadow)}45%{box-shadow:0 0 0 5px #f5b34b77}}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}}
@media(min-width:1061px){.mobile-nav{display:none!important}}
@media(max-width:600px){.container{padding:0 18px}.header-inner{padding:0 18px}.hero{padding-top:24px}.hero-title{font-size:28px;letter-spacing:-.7px}.hero-title-line{display:block;white-space:normal}.hero-intro{font-size:16px}.geo-summary-box{padding:18px}.feature-card,.article-section,.calc-form-card,.result-card{padding:20px 18px}.card-title{font-size:19px}h2{font-size:23px}.official-links,.toc{padding:18px}.result-value{font-size:32px}.result-section-header{padding:15px 16px}.share-banner-box{padding:16px}.ad-placement{margin:22px auto;padding:12px 8px}.site-logo{font-size:19px}.sticky-progress-card{top:80px;padding:12px 16px}.hero-meta{line-height:1.9}.result-detail div{flex-wrap:wrap}.result-detail dd{margin-left:auto}.official-url{font-size:13px}.independent-label{margin-left:0;margin-top:5px}.breadcrumb{font-size:13px}.footer-links{gap:12px 16px}.table-wrap th,.table-wrap td{padding:12px 8px}.form-error{font-size:15px}}
input[type=search]{width:100%;min-height:50px;border:2px solid #cbd5e1;border-radius:9px;background:white;padding:11px 14px;color:var(--text)}
input[type=search]:focus{outline:0;border-color:var(--primary-light);box-shadow:0 0 0 3px #2563eb26}
.procedure-step-card{padding:16px 18px;background:#f4f8ff;border:1px solid #d0ddec;border-left:4px solid var(--primary);border-radius:10px;margin:12px 0}
.procedure-step-card strong{display:block;color:var(--text);margin-bottom:6px}
@media(max-width:540px){.hero-title{font-size:26px}.hero-title-line{display:block;white-space:nowrap}.official-actions .btn-primary,.official-actions .btn-secondary{flex-grow:1}.hero-meta{font-size:13px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none!important;transition:none!important}}
@media print{.site-header,.ad-placement,.official-links,.toc,.site-footer,.share-banner-box,.related-nexus-section,.toast,.mobile-menu-btn,.quick-adjust-chips{display:none!important}body{background:white}.container{max-width:100%;padding:0}.article-section,.calc-form-card,.result-card{box-shadow:none;break-inside:avoid}.sticky-progress-card{position:static}a{color:inherit}.hero{padding-top:0}}