:root{--brand: #2563eb;--brand-dark: #1d4ed8;--brand-light: #eff6ff;--text: #1e293b;--text-muted: #64748b;--bg: #f8fafc;--card: #ffffff;--border: #e2e8f0;--accent: #059669;--radius: 12px;--shadow: 0 1px 3px rgba(0, 0, 0, .08);--max-width: 760px}*{box-sizing:border-box}html{font-size:16px;-webkit-text-size-adjust:100%}body{margin:0;font-family:Pretendard Variable,Pretendard,-apple-system,BlinkMacSystemFont,Apple SD Gothic Neo,Malgun Gothic,system-ui,sans-serif;color:var(--text);background:var(--bg);line-height:1.65;word-break:keep-all}a{color:var(--brand);text-decoration:none}a:hover{text-decoration:underline}.container{max-width:var(--max-width);margin:0 auto;padding:0 16px}.site-header{background:var(--card);border-bottom:1px solid var(--border);position:sticky;top:0;z-index:50}.site-header .inner{max-width:var(--max-width);margin:0 auto;padding:12px 16px;display:flex;align-items:center;justify-content:space-between}.site-header .logo{font-weight:800;font-size:1.15rem;color:var(--text)}.site-header .logo span{color:var(--brand)}.site-header nav a{font-size:.9rem;color:var(--text-muted);margin-left:14px}main.container{padding-top:24px;padding-bottom:48px}h1{font-size:1.7rem;line-height:1.3;margin:8px 0 4px}.subtitle{color:var(--text-muted);font-size:.95rem;margin:0 0 20px}h2{font-size:1.25rem;margin:40px 0 12px;padding-top:8px}h3{font-size:1.05rem;margin:24px 0 8px}.calc-card{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);padding:20px;box-shadow:var(--shadow)}.calc-field{margin-bottom:14px}.calc-field label{display:block;font-size:.88rem;font-weight:600;margin-bottom:5px}.calc-field .hint{font-weight:400;color:var(--text-muted);font-size:.8rem;margin-left:4px}.calc-field input,.calc-field select{width:100%;padding:11px 12px;font-size:1rem;border:1px solid var(--border);border-radius:8px;background:#fff;color:var(--text)}.calc-field input:focus,.calc-field select:focus{outline:2px solid var(--brand);outline-offset:-1px;border-color:var(--brand)}.calc-row{display:grid;grid-template-columns:1fr 1fr;gap:12px}@media(max-width:480px){.calc-row{grid-template-columns:1fr}}.calc-btn{width:100%;padding:13px;font-size:1.05rem;font-weight:700;color:#fff;background:var(--brand);border:none;border-radius:8px;cursor:pointer;margin-top:6px}.calc-btn:hover{background:var(--brand-dark)}.calc-result{margin-top:18px;padding:18px;background:var(--brand-light);border-radius:var(--radius);border:1px solid #bfdbfe}.calc-result .headline{font-size:.9rem;color:var(--text-muted)}.calc-result .amount{font-size:1.75rem;font-weight:800;color:var(--brand-dark);margin:2px 0 10px}.calc-result table{width:100%;border-collapse:collapse;font-size:.92rem}.calc-result td{padding:6px 0;border-bottom:1px solid #dbeafe}.calc-result td:last-child{text-align:right;font-weight:600}.calc-result tr:last-child td{border-bottom:none}.calc-result .minus td:last-child{color:#dc2626}.ad-slot{margin:28px 0;min-height:100px;display:flex;align-items:center;justify-content:center;background:#f1f5f9;border:1px dashed var(--border);border-radius:var(--radius);color:#cbd5e1;font-size:.8rem}.content section{background:var(--card);border:1px solid var(--border);border-radius:var(--radius);padding:20px 22px;margin-top:20px}.content section h2{margin-top:0;padding-top:0}.formula{background:var(--brand-light);border-radius:8px;padding:14px 16px;font-weight:700;text-align:center;margin:12px 0}.law-ref{font-size:.88rem;color:var(--text-muted);background:var(--bg);border-left:3px solid var(--brand);padding:10px 14px;border-radius:0 8px 8px 0;margin:10px 0}table.info-table{width:100%;border-collapse:collapse;font-size:.9rem;margin:12px 0}table.info-table th,table.info-table td{padding:9px 10px;border:1px solid var(--border);text-align:left}table.info-table th{background:var(--bg);font-weight:700}.faq details{border-bottom:1px solid var(--border);padding:4px 0}.faq details:last-child{border-bottom:none}.faq summary{cursor:pointer;font-weight:600;padding:10px 0;list-style:none}.faq summary:before{content:"Q. ";color:var(--brand);font-weight:800}.faq details p{margin:4px 0 12px;color:var(--text-muted)}.related-grid{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-top:12px}@media(max-width:480px){.related-grid{grid-template-columns:1fr}}.related-grid a{display:block;background:var(--card);border:1px solid var(--border);border-radius:8px;padding:12px 14px;font-weight:600;font-size:.92rem;color:var(--text)}.related-grid a:hover{border-color:var(--brand);color:var(--brand);text-decoration:none}.hub-grid{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-top:20px}@media(max-width:560px){.hub-grid{grid-template-columns:1fr}}.hub-card{display:block;background:var(--card);border:1px solid var(--border);border-radius:var(--radius);padding:18px;box-shadow:var(--shadow);color:var(--text)}.hub-card:hover{border-color:var(--brand);text-decoration:none}.hub-card .title{font-weight:700;font-size:1.05rem;color:var(--brand-dark)}.hub-card .desc{font-size:.86rem;color:var(--text-muted);margin-top:4px}.disclaimer{font-size:.8rem;color:var(--text-muted);background:var(--bg);border:1px solid var(--border);border-radius:8px;padding:10px 14px;margin-top:24px}.site-footer{border-top:1px solid var(--border);background:var(--card);margin-top:40px}.site-footer .inner{max-width:var(--max-width);margin:0 auto;padding:24px 16px;font-size:.82rem;color:var(--text-muted)}.site-footer nav{margin-bottom:8px;display:flex;flex-wrap:wrap;gap:4px 14px}.site-footer nav a{color:var(--text-muted)}