:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-dark:#0f172a;--primary-bg:#eff6ff;--accent:#b45309;--accent-light:#f59e0b;--text-main:#0f172a;--text-sub:#334155;--text-muted:#64748b;--bg-main:#f8fafc;--border:#e2e8f0;--radius:16px;--shadow:0 2px 6px #0f172a0f}
*,*::before,*::after{box-sizing:border-box;word-break:keep-all;overflow-wrap:break-word}body{margin:0;background:var(--bg-main);color:var(--text-sub);font-family:system-ui,-apple-system,"Malgun Gothic",sans-serif;font-size:16px;line-height:1.75}h1,h2,h3{color:var(--text-main);line-height:1.4;margin:0 0 12px;font-weight:800}h1{font-size:clamp(27px,4vw,38px);letter-spacing:-1.2px}h2{font-size:25px}h3{font-size:20px}p{margin:0 0 16px}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{touch-action:manipulation}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,summary:focus-visible,textarea:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}.skip-link{position:fixed;top:-80px;left:16px;z-index:1000;padding:12px;background:white}.skip-link:focus{top:12px}.container{max-width:820px;width:100%;margin-inline:auto;padding-inline:20px}.site-header{position:sticky;top:0;z-index:100;background:#fffffffa;border-bottom:1px solid var(--border);backdrop-filter:blur(12px)}.site-header .container{max-width:1420px;min-height:70px;display:flex;align-items:center;justify-content:space-between;gap:20px}.site-logo{display:inline-flex;align-items:center;gap:10px;text-decoration:none;color:var(--text-main);font-size:18px;font-weight:800;white-space:nowrap}.logo-mark{display:grid;place-items:center;width:36px;height:40px;border-radius:11px;background:var(--primary-dark);color:#fbbf24;font-size:24px}.main-nav{display:flex;gap:4px;align-items:center;flex-shrink:0;flex-wrap:nowrap}.nav-link{padding:8px 9px;color:var(--text-sub);text-decoration:none;font-size:14px;font-weight:700;white-space:nowrap}.nav-link:hover{background:var(--primary-bg);border-radius:8px}.mobile-menu-btn{display:none;align-items:center;justify-content:center;min-width:48px;min-height:48px;background:white;border:1px solid var(--border);border-radius:10px}.mobile-nav{border-top:1px solid var(--border);padding:12px 20px;max-height:70vh;overflow:auto}.mobile-nav[hidden]{display:none}.mobile-nav a{display:block;padding:10px 8px;text-decoration:none}.hero{padding:38px 0 16px}.eyebrow,.card-label{font-size:13px;font-weight:800;letter-spacing:.3px;color:var(--primary);margin-bottom:10px;display:block}.hero-title-line{display:block}.accent-text{color:var(--primary-light)}.hero-description{font-size:17px;color:var(--text-sub);max-width:680px}.hero-meta{font-size:13px;color:var(--text-muted);margin-top:12px}.breadcrumb{font-size:13px;margin:22px 0;color:var(--text-muted);display:flex;flex-wrap:wrap;gap:8px}.breadcrumb a{text-decoration:none}.geo-summary-box{background:#f0fdf4;border:1px solid #bbf7d0;border-left:4px solid #16a34a;border-radius:12px;padding:20px;margin:12px 0 28px}.summary-header{color:#166534;font-weight:800;display:block;margin-bottom:8px}.geo-summary-box p{margin:0}.ad-placement{width:100%;max-width:820px;margin:28px auto;padding:14px 12px;text-align:center;background:#f8fafc;border:1px solid var(--border);border-radius:12px}.ad-caption{font-size:12px;color:var(--text-muted);margin-bottom:8px}.ad-placement ins.adsbygoogle{display:block}.card-stack,.nexus-grid{display:flex;flex-direction:column;gap:20px}.feature-card,.article-section,.form-card,.result-card,.official-links,.toc{background:white;border:1px solid var(--border);border-radius:var(--radius);padding:26px;margin-bottom:24px;box-shadow:var(--shadow)}.feature-card{--card-color:#1e40af;--card-tint:#eff6ff;display:block;border-left:5px solid var(--card-color);text-decoration:none;color:var(--text-sub);margin:0}.card--check{--card-color:#1e40af;--card-tint:#eff6ff}.card--calc{--card-color:#6d28d9;--card-tint:#f5f3ff}.card--docs{--card-color:#0f766e;--card-tint:#f0fdfa}.card-icon{display:grid;place-items:center;width:48px;height:48px;border-radius:12px;background:var(--card-tint);color:var(--card-color);font-size:26px;margin-bottom:14px}.feature-card .card-label{color:var(--card-color)}.feature-card h3{margin-bottom:8px}.feature-card p{margin-bottom:10px}.card-link{font-weight:750;color:var(--card-color);font-size:15px}a.feature-card{transition:transform .2s,box-shadow .2s}a.feature-card:hover{transform:translateY(-3px);box-shadow:0 10px 24px #0f172a16}.section-heading{margin:38px 0 18px}.section-heading p{color:var(--text-muted);margin-bottom:0}.notice-box{padding:18px 20px;border:1px solid;border-left-width:4px;border-radius:12px;margin:24px 0}.notice-box-warning{background:#fffbeb;border-color:#f59e0b;color:#92400e}.notice-box-danger{background:#fef2f2;border-color:#ef4444;color:#991b1b}.notice-box-info{background:#eff6ff;border-color:#93c5fd;color:#1e3a8a}.notice-box strong{display:block;margin-bottom:5px}.notice-box p:last-child{margin:0}.official-links{border-top:4px solid #0f766e}.official-link-row{padding:12px 0;border-bottom:1px solid var(--border)}.official-link-row:last-child{border:0;padding-bottom:0}.official-link-row strong{display:block}.official-url{font-size:13px;color:var(--text-muted);overflow-wrap:anywhere;display:block;margin:5px 0 10px}.button-row{display:flex;flex-wrap:wrap;gap:10px}.btn,.btn-primary,.btn-secondary{display:inline-flex;align-items:center;justify-content:center;gap:8px;padding:11px 18px;min-height:48px;border-radius:10px;font-weight:750;text-decoration:none;border:1px solid var(--border)}.btn-primary{background:var(--primary);color:white;border-color:var(--primary)}.btn-secondary{background:white;color:var(--primary);border-color:#93c5fd}.btn-secondary:hover{background:var(--primary-bg)}.toc strong{display:block;font-size:16px}.toc ol{display:flex;flex-direction:column;flex-wrap:nowrap;gap:0;margin:12px 0 0;padding-left:1.6em;list-style:decimal outside}.toc li{min-width:0;border-bottom:1px solid var(--border);padding-left:4px}.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:var(--primary-bg);text-decoration:underline}section[id],aside[id],div[id]{scroll-margin-top:95px}.article-section{margin-top:24px}.article-section p:last-child{margin:0}.article-section ul{padding-left:24px}.procedure-list{list-style:none;padding:0;margin:18px 0 0;counter-reset:steps}.procedure-list li{counter-increment:steps;padding:16px 16px 16px 58px;position:relative;border:1px solid var(--border);border-left:4px solid #0f766e;border-radius:12px;margin:12px 0;background:#fcfefe}.procedure-list li::before{content:counter(steps,decimal-leading-zero);position:absolute;left:15px;top:16px;font-weight:800;color:#0f766e}.decision-table{width:100%;border-collapse:collapse;font-size:15px;table-layout:fixed}.decision-table caption{text-align:left;font-size:14px;color:var(--text-muted);margin-bottom:10px}.decision-table th,.decision-table td{padding:14px 12px;border-bottom:1px solid var(--border);vertical-align:top;text-align:left}.decision-table th{background:var(--primary-dark);color:white;font-weight:700}.decision-table th:first-child{width:34%}.decision-table tbody tr:nth-child(even){background:#f8fafc}.faq details{border:1px solid var(--border);border-radius:10px;margin:12px 0;padding:14px 16px;background:#f8fafc}.faq summary{cursor:pointer;min-height:32px;font-weight:750;color:var(--text-main)}.faq details p{margin:12px 0 2px}.references{font-size:14px;color:var(--text-muted)}.references ul{padding-left:20px}.references a{overflow-wrap:anywhere}.document-links{display:grid;gap:10px;margin-top:16px}.text-link{display:flex;align-items:center;justify-content:space-between;gap:16px;width:100%;min-height:60px;padding:14px 18px;border:1px solid #add5c8;border-left:4px solid #087f6a;border-radius:12px;background:#edf8f3;color:#142339;box-shadow:var(--shadow);font-size:15px;font-weight:750;line-height:1.65;text-decoration:none;white-space:normal}.document-link-label{flex:1;min-width:0;overflow-wrap:anywhere}.document-link-arrow{display:grid;place-items:center;flex:0 0 32px;width:32px;height:32px;border-radius:50%;background:#087f6a;color:white;font-size:19px}.text-link:hover{background:#dff1e9}.text-link:hover .document-link-label{text-decoration:underline}.related-nexus-section{margin:40px 0;padding:28px 0;border-top:1px solid var(--border)}.nexus-header{margin-bottom:20px}.nexus-badge{display:inline-block;color:#2563eb;background:#eff6ff;border:1px solid #bfdbfe;padding:4px 10px;border-radius:20px;font-size:13px;font-weight:700;margin-bottom:8px}.form-card{border-top:5px solid var(--primary-light)}label,.field-label{display:block;font-weight:700;color:var(--text-main);margin-bottom:8px}.form-field{margin:0 0 22px}input:not([type=checkbox]):not([type=radio]),select,textarea{width:100%;min-height:52px;padding:12px 14px;border:2px solid #cbd5e1;border-radius:10px;background:white;color:var(--text-main)}input:focus,select:focus,textarea:focus{border-color:var(--primary-light);box-shadow:0 0 0 3px #2563eb26}textarea{min-height:140px}.field-hint{font-size:14px;color:var(--text-muted);margin:7px 0}.input-wrap{position:relative}.input-wrap input{padding-right:60px!important}.input-unit{position:absolute;right:15px;top:14px;color:var(--text-muted)}.quick-adjust-chips{display:flex;gap:8px;flex-wrap:wrap;margin:10px 0}.quick-adjust-chips button,.search-chip{min-height:44px;border:1px solid #cbd5e1;border-radius:8px;background:white;color:var(--primary);padding:7px 12px;font-weight:650}.korean-currency-badge{font-size:14px;color:#6d28d9;margin-top:6px}.result-action-box{border-top:1px dashed #cbd5e1;padding-top:22px;margin-top:20px}.btn-view-result{width:100%;display:flex;justify-content:center;gap:14px;min-height:58px;border:0;border-radius:12px;background:linear-gradient(125deg,#1e3a8a,#2563eb);color:white;padding:16px;font-weight:800;font-size:17px}.result-action-tip{display:block;font-size:13px;color:var(--text-muted);text-align:center;margin-top:10px}.mobile-result-divider{text-align:center;font-size:14px;color:var(--primary);font-weight:750;margin:30px 0 16px}.result-section-header{padding:16px 20px;background:linear-gradient(135deg,#0f172a,#1e3a8a);border-left:5px solid var(--accent-light);border-radius:12px;color:white;font-weight:800;margin-bottom:16px}.result-card{border-top:4px solid var(--primary);min-width:0}.result-card[hidden]{display:none}.result-value{font-size:clamp(30px,7vw,40px);font-weight:800;color:var(--primary);margin:12px 0}.share-banner-box{background:#fffbeb;border:2px dashed #f59e0b;padding:18px;border-radius:12px;margin:22px 0}.share-banner-box p{font-size:14px}.btn-share-url{background:linear-gradient(125deg,#b45309,#d97706);border:0;color:white;border-radius:9px;min-height:48px;padding:10px 16px;font-weight:750}.check-item{display:flex;align-items:flex-start;gap:12px;padding:16px;border:1px solid var(--border);border-radius:10px;margin:10px 0;cursor:pointer;background:white}.check-item input{width:22px;height:22px;flex-shrink:0;margin-top:4px;accent-color:var(--primary)}.check-item:has(input:checked){background:#f0fdf4;border-color:#86efac}.sticky-progress-card{position:sticky;top:78px;z-index:85;padding:12px 18px;border-radius:12px;background:var(--primary);color:white;margin:20px 0;box-shadow:var(--shadow)}progress{width:100%;height:10px;accent-color:#fbbf24;display:block;margin-top:8px}.search-results{margin-top:16px}.search-results:empty{display:none}.search-count{font-size:14px;color:var(--text-muted)}.search-result{display:block;padding:16px 0;border-bottom:1px solid var(--border);text-decoration:none}.search-result strong{display:block}.search-result small{color:var(--text-muted);font-size:14px}.directory-count{font-size:13px;color:var(--text-muted);margin:8px 0}.site-footer{margin-top:56px;padding:36px 0;background:var(--primary-dark);color:#cbd5e1;font-size:14px}.site-footer a{color:#e2e8f0}.footer-links{display:flex;gap:16px;flex-wrap:wrap;margin:16px 0}.footer-admin-bar{padding-top:18px;border-top:1px solid #334155}.footer-admin-bar div{margin:5px 0}.toast{position:fixed;bottom:24px;left:50%;transform:translateX(-50%);padding:14px 20px;max-width:calc(100% - 32px);background:#0f172a;color:white;border-radius:12px;z-index:500;box-shadow:0 5px 20px #0002}.toast[hidden]{display:none}.chart-bar{display:flex;min-height:24px;width:100%;border-radius:6px;background:#e2e8f0;margin:12px 0}.chart-bar span{background:var(--primary-light);border-radius:6px}.form-error{color:#991b1b;font-weight:700}.highlight-pulse{animation:pulse 1.2s ease}@keyframes pulse{0%,100%{box-shadow:var(--shadow)}50%{box-shadow:0 0 0 6px #f59e0b55}}
@media(max-width:1060px){.main-nav{display:none}.mobile-menu-btn{display:flex}}@media(max-width:540px){.container{padding-inline:16px}.site-header .container{min-height:66px;padding-inline:16px}.site-logo{font-size:15px;gap:7px}.logo-mark{width:30px;height:34px;font-size:21px}.hero{padding-top:28px}.hero-description{font-size:16px}.feature-card,.article-section,.form-card,.result-card,.official-links,.toc{padding:20px 18px;border-radius:12px}h2{font-size:22px}h3{font-size:18px}.card-stack{gap:16px}.ad-placement{margin:20px auto;padding:10px 8px}.decision-table td,.decision-table th{padding:11px 8px;font-size:14px}.procedure-list li{padding-left:47px}.procedure-list li::before{left:10px}.btn-view-result{font-size:16px}.text-link{padding:13px 14px;gap:10px}.sticky-progress-card{top:74px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto!important}*,*::before,*::after{animation:none!important;transition:none!important}}@media print{.site-header,.site-footer,.ad-placement,.share-banner-box,.btn-view-result,.mobile-result-divider,.toast,.official-links button{display:none!important}.container{max-width:100%;padding:0}.article-section,.form-card,.result-card{box-shadow:none;break-inside:avoid}body{background:white;color:black;font-size:12pt}.sticky-progress-card{position:static}details{display:block}details>p{display:block}}
.affiliate-disclosure{margin:12px 0 18px;padding:16px 18px;border:2px solid #b45309;border-radius:10px;background:#fffbeb;color:#78350f;font-size:14px}.affiliate-disclosure strong{display:block;margin-bottom:5px}.affiliate-disclosure p{margin:0}.affiliate-nav{color:#92400e!important;background:#fffbeb;border-radius:7px}
@media(min-width:1061px) and (max-width:1190px){.site-logo{font-size:16px}.site-header .container{gap:12px}.nav-link{font-size:13px;padding-inline:6px}}
