:root{--primary:#155dfc;--primary-dark:#1447e6;--background:#f8fafc;--surface:#fff;--text:#0f172b;--heading:#020618;--secondary:#45556c;--muted:#62748e;--border:#e2e8f0;--soft-blue:#eff6ff;--error:#dc2626;--success:#15803d;--radius:16px;--container:1180px;--font:"Pretendard","Apple SD Gothic Neo","Noto Sans KR",system-ui,sans-serif;color:var(--text);font-family:var(--font);line-height:1.5;font-size:16px}
*{box-sizing:border-box}body{margin:0;background:white}h1,h2,h3,p,dl,dd{margin:0}h1,h2,h3{color:var(--heading)}a{color:inherit;text-decoration:none}button,input,select{font:inherit}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.55}a,button,input,select,summary{touch-action:manipulation}button{border:0}a:focus-visible,button:focus-visible,summary:focus-visible,[tabindex]:focus-visible{outline:3px solid var(--primary);outline-offset:4px}::selection{background:#bfdbfe;color:#172554}[hidden]{display:none!important}.container{width:100%;max-width:var(--container);padding:0 20px;margin:0 auto}.caption{font-size:12px;line-height:20px;color:var(--muted)}.eyebrow{font-size:14px;font-weight:600;color:var(--primary-dark)}h1{font-size:30px;line-height:1.2;letter-spacing:-.055em;font-weight:700}h2{font-size:24px;line-height:32px;letter-spacing:-.05em}h3{font-size:18px;line-height:28px;letter-spacing:-.035em}.description{color:var(--secondary);font-size:16px;line-height:28px}.button{display:inline-flex;align-items:center;justify-content:center;gap:12px;min-height:52px;background:var(--primary);color:white;padding:14px 20px;border-radius:12px;line-height:24px}.button:hover{background:var(--primary-dark)}.secondary{background:white;color:var(--primary-dark);border:1px solid var(--border)}.secondary:hover{background:var(--soft-blue)}.skip-link{position:fixed;top:8px;left:8px;z-index:100;padding:12px;background:white;transform:translateY(-150%)}.skip-link:focus{transform:none}
.site-header{position:sticky;top:0;z-index:20;border-bottom:1px solid var(--border);background:rgb(255 255 255 / .95);backdrop-filter:blur(8px)}.header-inner{min-height:64px;display:flex;align-items:center;justify-content:space-between;position:relative}.brand{display:flex;align-items:center;gap:8px;min-height:44px;color:var(--heading);letter-spacing:-.04em}.brand-mark{display:grid;place-items:center;width:28px;height:28px;border-radius:8px;background:var(--primary);color:#fff;font-weight:700;font-size:14px}.navigation{display:flex;gap:28px;font-size:14px;font-weight:500;color:var(--secondary)}.navigation a{display:flex;align-items:center;min-height:44px}.navigation a:hover,.navigation a[aria-current]{color:var(--primary-dark)}.menu-toggle{display:none;background:none;color:var(--secondary);min-height:44px;padding:8px}
.hero{border-bottom:1px solid var(--border);background:linear-gradient(120deg,#f8fbff 0%,#fff 55%,#f4f8ff 100%)}.hero-inner{display:grid;grid-template-columns:1.1fr .9fr;gap:48px;padding-top:112px;padding-bottom:112px}.hero-copy{max-width:576px}.hero-eyebrow{display:flex;align-items:center;gap:8px;font-size:14px;font-weight:600;color:var(--primary-dark);margin-bottom:20px}.hero-eyebrow:before{content:"";width:28px;height:1px;background:var(--primary);flex-shrink:0}.hero h1{font-size:48px;line-height:1.18;letter-spacing:-.065em}.hero .description{margin-top:24px;max-width:448px}.hero .button{margin-top:36px}.hero-illustration{align-self:end;position:relative;min-width:0}.hero-illustration:before{content:"";position:absolute;inset:-32px;background:rgb(219 234 254 / .7);border-radius:50%;filter:blur(64px);pointer-events:none}.hero-sample{position:relative;max-width:384px;margin-left:auto;padding:24px;background:white;border:1px solid var(--border);border-radius:16px;box-shadow:0 20px 55px rgb(37 99 235 / .1)}.sample-top{display:flex;align-items:center;justify-content:space-between;padding-bottom:20px;border-bottom:1px solid #f1f5f9;font-size:14px}.badge{border-radius:99px;background:var(--soft-blue);color:var(--primary-dark);font-size:12px;font-weight:600;padding:4px 10px}.sample-label{font-size:14px;color:var(--muted);margin-top:24px}.sample-amount{font-size:30px;font-weight:700;line-height:36px;letter-spacing:-.06em;margin-top:4px;color:var(--heading)}.sample-amount span{font-size:18px;margin-left:4px}.sample-summary{display:grid;grid-template-columns:1fr 1fr;gap:12px;margin-top:24px;padding-top:20px;border-top:1px solid #f1f5f9;font-size:14px}.sample-summary p{color:#64748b}.sample-summary strong{display:block;margin-top:4px;color:var(--secondary);font-weight:600}.sample-disclosure{font-size:11px;color:var(--muted);margin-top:12px}
.popular{padding-top:96px;padding-bottom:96px;scroll-margin-top:90px}.section-heading{display:flex;align-items:end;justify-content:space-between;margin-bottom:32px;gap:20px}.section-heading h2{margin-top:8px}.section-heading>a{font-size:14px;color:var(--secondary);min-height:44px;display:flex;align-items:center;gap:8px}.card-grid{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}.calculator-card{display:flex;flex-direction:column;min-height:176px;padding:24px;border:1px solid var(--border);background:white;border-radius:16px;text-align:left;min-width:0}.calculator-card[href]:hover{border-color:#bedbff;box-shadow:0 12px 28px rgb(15 23 42 / .07)}.card-mark{display:grid;place-items:center;width:36px;height:36px;border-radius:8px;background:var(--soft-blue);color:var(--primary-dark);font-size:14px;font-weight:700;margin-bottom:20px}.calculator-card .eyebrow{font-size:12px}.calculator-card h3{margin-top:4px}.calculator-card>p{margin-top:8px;font-size:14px;line-height:20px;color:var(--muted)}.card-action{display:flex;gap:8px;padding-top:20px;margin-top:auto;font-size:14px;font-weight:600}.unavailable .card-action{color:var(--muted);font-weight:400}.categories{border-top:1px solid var(--border);border-bottom:1px solid var(--border);background:var(--background)}.category-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:32px;padding-top:56px;padding-bottom:56px}.category-grid>a{border-left:2px solid var(--primary);padding-left:20px}.category-number{font-family:monospace;color:var(--muted);font-size:12px}.category-grid h2{margin-top:8px;font-size:18px;line-height:28px;letter-spacing:0}.category-grid p{margin-top:8px;font-size:14px;line-height:24px;color:var(--muted)}.guide{padding-top:40px;padding-bottom:40px;scroll-margin-top:90px}.guide h2{font-size:20px}.guide p{margin-top:12px;color:var(--muted);font-size:14px;line-height:24px;max-width:760px}
.calculator-page{background:rgb(248 250 252 / .7);padding-bottom:80px;min-height:calc(100vh - 165px)}.breadcrumb{padding-top:28px;display:flex;align-items:center;flex-wrap:wrap;gap:8px;font-size:14px;color:var(--muted)}.breadcrumb a{display:inline-flex;align-items:center;min-height:28px}.breadcrumb>span:not([aria-current]){color:#cad5e2}.breadcrumb [aria-current]{color:var(--secondary)}.calculator-layout{display:grid;grid-template-columns:minmax(0,720px) minmax(0,1fr);gap:40px;padding-top:40px;padding-bottom:40px}.calculator-layout>div{min-width:0}.calculator-heading h1{margin-top:8px}.calculator-heading .description{margin-top:12px}.form-card{margin-top:32px;padding:32px;border:1px solid var(--border);border-radius:16px;background:white;box-shadow:0 1px 3px rgb(0 0 0 / .08)}.fields{display:grid;gap:24px}.form-field{min-width:0}.form-field label{display:block;font-size:14px;font-weight:600;color:#1d293d;margin-bottom:8px}.required{color:var(--primary)}.input-wrap{display:flex;border:1px solid #cad5e2;border-radius:12px;min-width:0;background:white}.input-wrap:focus-within{border-color:var(--primary);box-shadow:0 0 0 2px #dbeafe}.input-wrap input,.input-wrap select{border:0;outline:0;background:transparent;min-width:0;width:100%;flex:1;padding:14px 16px;color:var(--heading);border-radius:12px;line-height:24px}.input-unit{color:var(--muted);font-size:14px;padding:14px 16px;align-self:center}.input-unit:empty{display:none}.field-grid{display:grid;grid-template-columns:1fr 1fr;gap:24px}.field-hint{font-size:12px;color:var(--muted);margin-top:6px;line-height:18px}.field-error{color:var(--error);font-size:14px;line-height:22px;margin-top:8px}.field-error:before{content:"!";display:inline-grid;place-items:center;width:16px;height:16px;border-radius:50%;color:white;background:var(--error);font-size:11px;margin-right:6px}.form-field.invalid .input-wrap{border-color:var(--error);box-shadow:0 0 0 2px #fee2e2}.calculate-button{margin-top:32px;width:100%;min-height:56px;padding:16px}.rate-notice{font-size:13px;line-height:22px;color:var(--secondary);margin-top:16px}.calculator-aside{padding-top:80px;min-width:0}.aside-card{padding:24px;border:1px solid var(--border);border-radius:16px;background:white}.aside-card h2{font-size:14px;line-height:20px;letter-spacing:0}.related-list{list-style:none;margin:12px 0 0;padding:0}.related-list li{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:16px 0;font-size:14px;color:var(--secondary);border-bottom:1px solid #f1f5f9}.related-list li:last-child{border:0}.related-list .caption{white-space:nowrap}.aside-card.subtle{margin-top:16px;background:transparent}.aside-card p{font-size:14px;line-height:24px;color:var(--muted);margin-top:8px}
.result-card{margin-top:24px;border:1px solid #dbeafe;border-radius:16px;background:white;box-shadow:0 1px 3px rgb(0 0 0 / .08);overflow:hidden}.result-primary{padding:24px 32px;background:var(--soft-blue)}.result-primary h2{font-size:14px;font-weight:600;line-height:20px;letter-spacing:0;color:var(--primary-dark)}.result-amount{font-size:40px;font-weight:700;line-height:1.25;letter-spacing:-.065em;color:var(--heading);margin-top:4px;overflow-wrap:anywhere}.result-primary .caption{margin-top:12px}#result-status{font-size:13px;line-height:22px;margin-top:12px;color:var(--secondary)}.result-summary{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));padding:8px 32px}.result-summary>div{padding:16px;border-left:1px solid #f1f5f9}.result-summary>div:first-child{padding-left:0;border:0}.result-row dt{font-size:12px;color:var(--muted)}.result-row dd{margin-top:4px;font-size:14px;font-weight:700;overflow-wrap:anywhere}.result-details{border-top:1px solid #f1f5f9;padding:20px 32px}.result-details h3{font-size:14px;line-height:20px;margin-bottom:12px}.deduction-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px}.deduction-grid dd{font-weight:400;color:var(--secondary)}.result-bottom{padding:0 32px 24px}.faq{margin-top:32px}.faq h2{font-size:20px;margin-bottom:12px}.faq details{border-bottom:1px solid var(--border);font-size:14px}.faq summary{cursor:pointer;padding:16px 0;min-height:44px;font-weight:500}.faq details p{padding-bottom:16px;color:var(--muted);line-height:24px}.directory{padding-top:48px;padding-bottom:64px;min-height:70vh}.directory h1{margin-top:8px}.directory .description{margin-top:16px}.directory>section{margin-top:48px;scroll-margin-top:90px}.directory>section>h2{margin-bottom:24px}.directory>.button{margin-top:24px}.ad-placeholder{border:1px dashed var(--border);padding:32px;text-align:center;color:var(--muted)}.site-footer{border-top:1px solid var(--border);background:white}.footer-inner{display:flex;align-items:center;justify-content:space-between;gap:20px;padding-top:32px;padding-bottom:32px;font-size:14px;color:var(--muted)}.footer-brand{font-weight:600;color:var(--secondary)}.footer-links{display:flex;gap:20px;flex-wrap:wrap}.footer-links [aria-disabled]{font-size:12px}
@media(max-width:1023px){.card-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.calculator-layout{grid-template-columns:minmax(0,1fr)}.calculator-aside{padding-top:0}.hero h1{font-size:40px}.footer-inner{flex-wrap:wrap}}
@media(max-width:767px){.hero-inner{grid-template-columns:minmax(0,1fr);padding-top:72px;padding-bottom:72px}.hero h1{font-size:36px}.hero-illustration{display:none}.hero-copy{max-width:100%}.hero .button{width:100%}.navigation{display:none}.navigation.open{display:flex;position:absolute;left:0;right:0;top:64px;padding:16px 20px;background:white;box-shadow:0 8px 12px #0f172a12;flex-direction:column;gap:0;border-bottom:1px solid var(--border)}.menu-toggle{display:block}.popular{padding-top:72px;padding-bottom:72px}.category-grid{grid-template-columns:1fr}.section-heading>a{display:none}.calculator-layout{gap:32px}.footer-inner{align-items:start;flex-direction:column}.result-amount{font-size:36px}}
@media(max-width:639px){.card-grid,.field-grid{grid-template-columns:minmax(0,1fr)}.form-card{padding:24px}.result-primary,.result-details{padding-left:24px;padding-right:24px}.result-summary{grid-template-columns:1fr;padding:8px 24px}.result-summary>div{border-left:0;border-bottom:1px solid #f1f5f9;padding:16px 0}.result-summary>div:first-child{border-bottom:1px solid #f1f5f9}.result-summary>div:last-child{border:0}.deduction-grid{grid-template-columns:1fr 1fr}.result-bottom{padding:0 24px 24px}.result-bottom .button{width:100%}.footer-links{gap:12px}.hero h1{font-size:36px}}
.hero{overflow:clip}
@media(prefers-reduced-motion:no-preference){html{scroll-behavior:smooth}.calculator-card[href]{transition:border-color .15s,box-shadow .15s}.button{transition:background .15s}}

/* Phase 4: reuse existing tokens; readable public information and minimum interaction targets. */
.policy-page{max-width:900px}.policy-page>.breadcrumb{padding-top:0;margin-bottom:24px}.policy-page>section{margin-top:32px}.policy-page>section>h2{font-size:20px;line-height:28px;margin-bottom:12px}.policy-page>section>p{color:var(--secondary);line-height:1.85;overflow-wrap:anywhere}.policy-page .description{overflow-wrap:anywhere}.policy-page a:not(.button),.guide p a,.result-help{text-decoration:underline;text-underline-offset:3px}.policy-links{display:flex;flex-wrap:wrap;gap:12px 24px;margin-top:32px}.policy-links a,.footer-links a,.result-help,.related-list a{display:inline-flex;align-items:center;min-height:24px}.result-help{margin-top:12px;color:var(--secondary);font-size:13px;display:flex;width:fit-content}.result-primary .caption{color:var(--secondary)}.input-wrap{border-color:#8290a5}.navigation a{scroll-margin-top:80px}#main:focus{outline-offset:-3px}