:root{--navy:#152d47;--primary:#225596;--blue:#2b62a3;--teal:#08756e;--purple:#66519c;--accent:#b45309;--ink:#293d50;--muted:#596b7e;--border:#dce4ed;--paper:#fff;--bg:#f5f7fa;--shadow:0 5px 18px rgba(21,45,71,.045);--radius:16px;--header-offset:86px}
*,*::before,*::after{box-sizing:border-box;word-break:keep-all;overflow-wrap:break-word}body{margin:0;background:var(--bg);color:var(--ink);font-family:'Malgun Gothic','Apple SD Gothic Neo',system-ui,sans-serif;font-size:16px;line-height:1.75}a{color:var(--primary);text-underline-offset:4px}a:hover{text-decoration-thickness:2px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:default;opacity:.6}svg{width:24px;height:24px;fill:none;stroke:currentColor;stroke-width:1.7;stroke-linecap:round;stroke-linejoin:round;flex-shrink:0}h1,h2,h3{color:var(--navy);line-height:1.4;margin:0 0 12px}h1{font-size:36px;font-weight:800;letter-spacing:-1.3px}h2{font-size:25px;font-weight:800;letter-spacing:-.6px}h3{font-size:20px;font-weight:750}p{margin:0 0 14px}ul,ol{padding-left:24px}li+li{margin-top:8px}img{max-width:100%}strong{font-weight:750}.container{max-width:820px;width:100%;margin:0 auto;padding:0 22px}.skip-link{position:fixed;top:-100px;left:20px;background:var(--navy);color:white;padding:10px 20px;z-index:300}.skip-link:focus{top:8px}:focus-visible{outline:3px solid #4684c8;outline-offset:4px}.site-header{position:sticky;top:0;z-index:100;background:rgba(255,255,255,.98);border-bottom:1px solid var(--border)}.header-inner{max-width:1420px;margin:auto;padding:0 24px;height:74px;display:flex;align-items:center;justify-content:space-between;gap:24px}.site-logo{display:inline-flex;gap:11px;align-items:center;color:var(--navy);text-decoration:none;white-space:nowrap;font-size:19px;font-weight:800;flex-shrink:0}.logo-mark{width:35px;height:39px;display:flex;align-items:center;justify-content:center;background:var(--navy);color:#fff;border-radius:10px 10px 14px 14px}.logo-mark svg{width:22px}.logo-sub{font-size:11px;font-weight:500;letter-spacing:.6px;display:block;color:var(--muted);line-height:1.2}.main-nav{display:flex;align-items:center;gap:4px;flex-wrap:nowrap}.nav-link{white-space:nowrap;text-decoration:none;font-weight:700;color:var(--ink);font-size:14px;padding:10px 11px;border-radius:8px}.nav-link:hover,.nav-link[aria-current=page]{background:#eef4fb;color:var(--primary)}.mobile-menu-btn{display:none;background:transparent;border:1px solid var(--border);border-radius:8px;min-height:44px;min-width:44px;align-items:center;justify-content:center}.site-menu{background:#fff;padding:10px 22px 18px;border-top:1px solid var(--border)}.site-menu a{display:block;padding:10px 12px;border-radius:8px;text-decoration:none;color:var(--navy);font-weight:650}.site-menu a:hover{background:#edf3fa}[hidden]{display:none!important}.eyebrow{display:flex;gap:8px;align-items:center;color:var(--teal);font-size:13px;font-weight:750;letter-spacing:.4px;margin-bottom:15px}.eyebrow:before{content:'';width:7px;height:7px;background:var(--teal);border-radius:50%}.hero{padding:51px 0 24px}.hero-title-line{display:block}.accent-text{color:var(--teal)}.hero-description{color:var(--muted);margin-top:17px;font-size:16px;max-width:620px}.hero-meta{font-size:13px;color:var(--muted);display:flex;gap:9px;flex-wrap:wrap;margin-top:18px}.meta-dot{color:#a7b6c5}.breadcrumb{font-size:13px;color:var(--muted);margin:27px 0 22px;display:flex;gap:8px;flex-wrap:wrap}.breadcrumb a{text-decoration:none}.page-heading{margin:0 0 23px}.page-heading h1{font-size:32px}.card,.calc-form-card,.calc-result-card{background:white;border:1px solid var(--border);border-radius:var(--radius);padding:25px 27px;box-shadow:var(--shadow);margin:18px 0}.geo-summary-box{background:#edf7f4;border:1px solid #c4dfd7;border-left:5px solid var(--teal);border-radius:12px;padding:21px 25px;margin:0 0 22px}.geo-summary-box h2{font-size:15px;color:var(--teal);margin-bottom:10px;letter-spacing:0}.geo-summary-box p{margin:0;font-size:15px;line-height:1.85}.geo-summary-box ul{margin:9px 0 0;padding-left:21px;font-size:15px}.ad-placement{width:100%;max-width:820px;margin:28px auto;padding:14px 12px;text-align:center;border:1px solid #e2e8f0;border-radius:12px;background:#f8fafc}.ad-caption{font-size:12px;color:#64748b;margin-bottom:8px}.ad-placement ins.adsbygoogle{display:block}.section-heading{margin:37px 0 17px}.section-heading .section-kicker{display:block;color:var(--teal);font-size:12px;letter-spacing:1px;font-weight:750;margin-bottom:5px}.section-heading p{font-size:14px;color:var(--muted);margin:7px 0 0}.search-box{margin:19px 0 23px}.search-input-row{display:flex;border:2px solid #adc1d3;border-radius:13px;background:white;align-items:center;overflow:visible;box-shadow:var(--shadow)}.search-input-row svg{margin-left:18px;color:#6d8399}.search-input-row input{border:0;outline:0;min-width:0;flex:1;padding:16px 13px;background:transparent;width:100%;font-size:16px}.search-input-row:focus-within{border-color:var(--blue);box-shadow:0 0 0 3px #dce8f6}.search-input-row button{margin:5px;border:0;border-radius:9px;background:var(--navy);color:white;padding:12px 20px;font-weight:700;min-height:48px;flex-shrink:0}.search-suggestions{display:flex;gap:8px;flex-wrap:wrap;margin-top:11px;align-items:center}.search-suggestions span{font-size:12px;color:var(--muted)}.chip{display:inline-flex;align-items:center;min-height:36px;padding:5px 11px;border:1px solid var(--border);background:white;border-radius:8px;color:var(--ink);font-size:13px;text-decoration:none;font-weight:600}.chip:hover{background:#edf3fa;border-color:#a7bfd9}.hub-list,.document-links,.related-nexus-grid{display:flex;flex-direction:column;gap:13px}.hub-card,.document-link-card{display:flex;align-items:center;gap:17px;text-decoration:none;color:var(--ink);padding:20px 22px;border:1px solid var(--border);border-left:5px solid var(--blue);border-radius:13px;background:white;box-shadow:var(--shadow);transition:transform .15s,border-color .15s}.hub-card:hover,.document-link-card:hover{transform:translateY(-2px);border-color:#9cb5ce;background:#fcfdff}.card-icon{display:flex;align-items:center;justify-content:center;background:#eaf1fb;color:var(--blue);border-radius:12px;width:47px;height:47px;flex-shrink:0}.card-content{flex:1;min-width:0}.card-label{display:block;font-size:11px;font-weight:750;color:var(--blue);letter-spacing:.4px;margin-bottom:4px}.hub-card h3,.hub-card .card-content>strong,.document-link-card strong{display:block;font-size:18px;color:var(--navy);font-weight:750;margin:0 0 5px}.hub-card p,.hub-card .card-content>small,.document-link-card small{font-size:14px;line-height:1.65;color:var(--muted);display:block;margin:0}.card-arrow{width:31px;height:31px;display:flex;justify-content:center;align-items:center;background:#edf3fa;border-radius:50%;color:var(--blue);flex-shrink:0}.card-arrow svg{width:17px;height:17px}.card--teal{border-left-color:var(--teal)}.card--teal .card-icon{color:var(--teal);background:#e8f5f0}.card--teal .card-label{color:var(--teal)}.card--purple{border-left-color:var(--purple)}.card--purple .card-icon{color:var(--purple);background:#f0edfa}.card--purple .card-label{color:var(--purple)}.category-count{font-size:12px;font-weight:600;color:var(--muted);white-space:nowrap}.official-links{background:white;border:1px solid var(--border);border-radius:13px;padding:19px 23px;margin:18px 0 25px}.official-links h2{font-size:16px;margin:0 0 6px}.official-links>p{font-size:13px;color:var(--muted)}.official-link-row{padding-top:12px;margin-top:10px;border-top:1px solid var(--border)}.official-link-row strong{font-size:15px;color:var(--navy)}.official-url{font-size:12px;overflow-wrap:anywhere;color:var(--muted);margin:3px 0 10px}.button-row{display:flex;align-items:center;gap:9px;flex-wrap:wrap}.btn,.btn-secondary,.btn-view-result,.btn-share-url{display:inline-flex;align-items:center;justify-content:center;gap:9px;min-height:48px;padding:11px 19px;border-radius:9px;border:1px solid transparent;text-decoration:none;font-size:15px;font-weight:700;line-height:1.5}.btn{background:var(--navy);color:white}.btn:hover{background:#214361}.btn-secondary{background:white;color:var(--navy);border-color:#becddd}.btn-secondary:hover{background:#f0f5fa}.btn-secondary.small{min-height:44px;font-size:13px;padding:8px 13px}.btn-view-result{width:100%;background:linear-gradient(110deg,#183955,#27629b);color:white;margin-top:15px}.result-action-box{border-top:1px dashed #bccbd9;padding-top:10px;margin-top:22px}.result-action-tip{display:block;text-align:center;font-size:13px;color:var(--muted);margin:10px 0 0}.btn-share-url{background:#a9500b;color:white}.notice-box{border-radius:12px;padding:19px 22px;margin:23px 0;border:1px solid #c8dced;background:#edf4fb}.notice-box strong{display:block;color:var(--navy);margin-bottom:5px}.notice-box p:last-child{margin-bottom:0}.notice-box-warning{background:#fff7e7;border-color:#efd6a6;color:#704711}.notice-box-warning strong{color:#865109}.notice-box-error{background:#fff0ef;border-color:#f2b5b0;color:#952e2d}.notice-box-success{background:#ebf7ef;border-color:#b5d9c3;color:#266040}.emergency{border:1px solid #dbc8ad;border-left:5px solid #b57425;background:#fff9f0;padding:21px 24px;border-radius:12px;margin:22px 0}.emergency h2{font-size:18px;margin-bottom:8px}.emergency p{font-size:14px;margin:0 0 10px}.emergency-links{display:flex;gap:12px;flex-wrap:wrap}.emergency-links a{font-size:16px;color:#784500;font-weight:800;padding:8px 0;min-height:44px}.toc{padding:21px 25px;border:1px solid var(--border);background:white;border-radius:12px;margin:23px 0}.toc strong{display:block;color:var(--navy);font-size:15px}.toc ol{display:flex;flex-direction:column;flex-wrap:nowrap;align-items:stretch;gap:0;margin:12px 0 0;padding:0 0 0 24px;list-style:decimal outside}.toc li{min-width:0;margin:0;padding-left:4px;border-bottom:1px solid var(--border)}.toc li:last-child{border-bottom:0}.toc li::marker{color:var(--primary);font-weight:700}.toc a{display:block;min-height:44px;padding:10px 8px;border-radius:6px;font-size:15px;font-weight:600;line-height:1.65;text-decoration:none;white-space:normal;overflow-wrap:anywhere}.toc a:hover,.toc a:focus-visible{background:#edf3fa;text-decoration:underline}.article-section{padding:26px 27px;background:#fff;border:1px solid var(--border);border-radius:14px;box-shadow:var(--shadow);margin:20px 0}.article-section h2{font-size:22px}.article-section h3{font-size:18px;margin-top:20px}.article-section li{padding-left:3px}.procedure-step-card{border-left:3px solid #c5d8e9;background:#f6f9fd;margin:13px 0;padding:13px 16px;border-radius:0 8px 8px 0;display:flex;align-items:flex-start;gap:13px}.step-number{flex-shrink:0;display:flex;align-items:center;justify-content:center;border-radius:50%;width:27px;height:27px;background:#e0ebf7;color:var(--primary);font-size:13px;font-weight:800}.procedure-step-card p{margin:0;font-size:15px}.example{background:#f5f3fa;border-left:3px solid var(--purple);border-radius:8px;padding:17px 20px;margin:20px 0}.example span{font-size:12px;color:var(--purple);font-weight:700;display:block;margin-bottom:5px}.example p{margin:0;font-size:15px}details{border-bottom:1px solid var(--border);padding:12px 0}details:last-child{border-bottom:0}summary{cursor:pointer;color:var(--navy);font-weight:700;min-height:44px;padding:8px 0}details p{padding:5px 0 5px 18px;font-size:15px;margin:0}.references{font-size:14px}.references ul{padding-left:21px}.references li{margin:12px 0}.source-note{font-size:13px;color:var(--muted);display:block;margin-top:4px}.related-nexus-section{margin:34px 0}.related-nexus-section h2{font-size:23px}.related-nexus-section>p{font-size:14px;color:var(--muted)}.document-link-card{padding:16px 20px;background:#f0f5fc;box-shadow:none;min-height:60px}.document-link-card strong{font-size:15px}.document-link-card small{font-size:13px}.form-group{margin:20px 0}.form-group label,.form-label{display:block;font-weight:700;color:var(--navy);margin-bottom:9px;font-size:15px}.form-group input,.form-group select,.form-group textarea,.row-input{border:2px solid #cbd5e1;border-radius:9px;background:white;color:var(--ink);min-height:48px;padding:10px 13px;width:100%;min-width:0}.form-group input:focus,.form-group select:focus,.form-group textarea:focus,.row-input:focus{border-color:#2563eb;box-shadow:0 0 0 3px rgba(37,99,235,.15);outline:0}.form-group small{display:block;color:var(--muted);font-size:13px;margin-top:7px}.form-group textarea{min-height:130px;resize:vertical}.radio-options{display:flex;flex-direction:column;gap:10px}.radio-option{display:flex;gap:12px;align-items:center;min-height:48px;padding:10px 14px;border:1px solid var(--border);border-radius:9px;background:#fbfcfe}.radio-option input{width:19px;height:19px;accent-color:var(--primary)}.radio-option label{margin:0}.result-section-header{display:flex;align-items:center;justify-content:space-between;gap:12px;background:var(--navy);border-left:5px solid #d9a44e;color:white;padding:16px 22px;border-radius:12px 12px 0 0}.result-section-header h2{color:white;font-size:19px;margin:0}.result-section-header span{font-size:12px;color:#d7e2ef}.calc-result-card{margin-top:0;border-radius:0 0 14px 14px;border-top:0}.result-column-wrapper{margin-top:28px}.result-value{font-size:34px;font-weight:800;color:var(--primary);line-height:1.35;margin:8px 0 14px;letter-spacing:-1px}.result-item{padding:16px 0;border-bottom:1px solid var(--border)}.result-item:last-child{border-bottom:0}.result-item strong{font-size:15px}.result-item .result-value{font-size:28px}.result-disclaimer{font-size:14px;color:#785414;background:#fff7e6;border-radius:8px;padding:14px 17px;margin:20px 0}.share-banner-box{border:1px dashed #c07831;background:#fff8ec;border-radius:10px;padding:17px 18px;margin:22px 0;display:flex;flex-direction:column;align-items:flex-start;gap:11px}.share-banner-box strong{color:#81480d;font-size:15px}.share-banner-box p{font-size:13px;margin:3px 0 0;color:#76593b}.result-section-header,.article-section,.references,[id]{scroll-margin-top:var(--header-offset)}.highlight-pulse{animation:pulse 1.2s ease-out}@keyframes pulse{0%,100%{box-shadow:var(--shadow)}40%{box-shadow:0 0 0 5px #e7b65270}}.sticky-progress-card{position:sticky;top:82px;z-index:85;background:var(--navy);color:white;padding:13px 19px;border-radius:11px;margin:18px 0;box-shadow:var(--shadow)}.progress-label{display:flex;align-items:center;justify-content:space-between;gap:10px;font-size:14px}progress{width:100%;height:8px;accent-color:#38a393;display:block;margin-top:8px}.checklist{list-style:none;padding:0;margin:16px 0}.checklist li{margin:0;border-bottom:1px solid var(--border)}.checklist li:last-child{border-bottom:0}.checklist label{display:flex;gap:12px;align-items:flex-start;padding:15px 0;font-size:15px;cursor:pointer;min-height:48px}.checklist input{margin-top:5px;width:20px;height:20px;flex-shrink:0;accent-color:var(--teal)}.checklist input:checked+span{color:#58706c;text-decoration:line-through}.worksheet-row{border:1px solid var(--border);border-left:4px solid var(--teal);border-radius:9px;padding:18px;margin:14px 0;background:#fbfdfc}.worksheet-row .form-group{margin:12px 0}.input-wrap{position:relative}.input-unit{position:absolute;right:15px;top:11px;font-size:14px;color:var(--muted)}.input-wrap input{padding-right:42px}.korean-currency-badge{font-size:13px;color:var(--teal);margin-top:6px}.quick-adjust-chips{display:flex;gap:7px;flex-wrap:wrap;margin-top:9px}.quick-adjust-chips button{padding:6px 10px;min-height:36px;border:1px solid #b9d5cb;border-radius:7px;background:#eef8f3;color:#246054;font-size:13px}.site-footer{background:#eaf0f5;border-top:1px solid #d8e2eb;padding:32px 0;margin-top:54px;font-size:13px;color:#526476}.footer-brand{color:var(--navy);font-size:17px;font-weight:800;margin-bottom:9px}.footer-links{display:flex;flex-wrap:wrap;gap:8px 18px;margin:20px 0}.footer-links a{color:var(--navy);text-decoration:none;min-height:35px;display:flex;align-items:center}.footer-admin-bar{border-top:1px solid #cfdbe6;padding-top:17px;font-size:12px;line-height:1.9}.footer-admin-bar p{margin:0 0 5px}.copyright{font-size:12px;margin-top:14px}.toast{position:fixed;bottom:25px;left:50%;transform:translateX(-50%);width:max-content;max-width:calc(100% - 32px);background:var(--navy);color:white;border-radius:10px;padding:13px 19px;z-index:250;font-size:14px;box-shadow:0 6px 25px #152d4730}.search-status{font-size:14px;color:var(--muted);margin:14px 0}.search-results{margin:20px 0 30px}.search-empty{padding:25px;border:1px dashed #bccddd;border-radius:12px}.read-time{font-size:13px;color:var(--muted)}.page-table{width:100%;border-collapse:collapse;font-size:14px;margin:15px 0}.page-table th,.page-table td{padding:12px 10px;border-bottom:1px solid var(--border);text-align:left;vertical-align:top}.page-table th{color:var(--navy);background:#f1f5fa}.print-only{display:none}.no-js-note{border:1px solid #dfbb81;background:#fff7e7;border-radius:9px;padding:15px}.top-link{display:block;text-align:right;margin:25px 0;font-size:13px}
.page-heading .page-direct-answer{font-size:16px;font-weight:650;color:var(--navy);line-height:1.8;margin:15px 0;padding:13px 16px;background:#edf7f4;border-left:4px solid var(--teal);border-radius:0 9px 9px 0}.geo-summary-box .article-provenance{font-size:12px;line-height:1.8;color:var(--muted);margin-top:14px;padding-top:11px;border-top:1px solid #c4dfd7}
@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 17px}.header-inner{height:66px;padding:0 17px}.site-logo{font-size:17px;gap:9px}.logo-mark{width:31px;height:35px}.hero{padding:33px 0 20px}h1{font-size:28px;letter-spacing:-.8px}.hero-title-line{white-space:normal;overflow-wrap:anywhere}.page-heading h1{font-size:27px;letter-spacing:-.8px}h2{font-size:23px}.hero-description{font-size:15px}.card,.calc-form-card,.calc-result-card,.article-section{padding:21px 19px;border-radius:12px}.geo-summary-box{padding:18px 18px}.hub-card{padding:17px 15px;gap:12px}.hub-card h3,.hub-card .card-content>strong{font-size:17px}.card-icon{width:40px;height:40px;border-radius:10px}.hub-card p,.hub-card .card-content>small{font-size:13px}.card-arrow{width:27px;height:27px}.search-input-row input{padding:14px 9px;font-size:14px}.search-input-row svg{margin-left:12px;width:20px}.search-input-row button{padding:11px 13px}.official-links,.toc,.emergency{padding:18px}.result-section-header{padding:15px 17px;flex-direction:column;align-items:flex-start;gap:4px}.calc-result-card{border-radius:0 0 12px 12px}.sticky-progress-card{top:74px;padding:10px 15px}.document-link-card{padding:15px;gap:11px}.ad-placement{margin:22px auto;padding:10px 8px}.result-value{font-size:29px}.category-count{white-space:normal;max-width:44px;text-align:center}.site-footer{padding:25px 0}:root{--header-offset:80px}.checklist+*{scroll-margin-top:150px}.page-table th,.page-table td{padding:10px 6px}.section-heading{margin-top:31px}}
@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important;animation:none!important;transition:none!important}}
@media print{body{background:white;font-size:12px}.site-header,.site-footer,.ad-placement,.official-links,.toc,.share-banner-box,.button-row,.btn-view-result,.related-nexus-section,.search-box,.top-link,.no-print,.toast{display:none!important}.container{max-width:none;padding:0}.hero,.breadcrumb{display:none}.card,.article-section,.calc-form-card,.calc-result-card{box-shadow:none;border-color:#bbb;break-inside:avoid}.sticky-progress-card{position:static;background:white;color:black;box-shadow:none;border:1px solid #bbb}.print-only{display:block}.result-section-header{background:white;color:black;border:1px solid #bbb}.result-section-header h2{color:black}.worksheet-row{break-inside:avoid}a{color:black}h1{font-size:22px}h2{font-size:18px}input,textarea,select{border:1px solid #bbb!important}details>p{display:block}summary{min-height:0}}