:root{--bg:#f2f4f6;--card:#fff;--text:#191f28;--sub:#4e5968;--muted:#8b95a1;--line:#e5e8eb;--primary:#3182f6;--primary-d:#1b64da;--primary-l:#e8f3ff;--green:#03b26c;--radius:20px}
*{box-sizing:border-box}
body{font-family:"Pretendard Variable",Pretendard,-apple-system,BlinkMacSystemFont,system-ui,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;margin:0;background:var(--bg);color:var(--text);line-height:1.6;-webkit-font-smoothing:antialiased;word-break:keep-all}
a{color:var(--primary)}
/* header */
.site-header{position:sticky;top:0;z-index:10;background:rgba(255,255,255,.92);backdrop-filter:saturate(180%) blur(12px);border-bottom:1px solid var(--line)}
.hwrap{max-width:1080px;margin:auto;padding:0 16px}
.site-header>.hwrap{height:56px;display:flex;align-items:center}
.logo{display:inline-flex;align-items:center;gap:8px;font-weight:800;font-size:1.2rem;color:var(--text);text-decoration:none;letter-spacing:-.02em}
.gnav .hwrap{display:flex;gap:4px;overflow-x:auto;scrollbar-width:none;padding-bottom:8px}
.gnav .hwrap::-webkit-scrollbar{display:none}
.gnav a{flex:none;padding:6px 12px;border-radius:999px;font-size:.88rem;font-weight:600;color:var(--sub);text-decoration:none;white-space:nowrap}
.gnav a:hover{background:var(--bg)}
.gnav a[aria-current]{background:var(--primary-l);color:var(--primary)}
/* layout */
main{max-width:720px;margin:auto;padding:20px 16px 40px}
.page-head{margin:8px 4px 16px}
.badge,.tag{display:inline-block;font-size:.75rem;font-weight:700;color:var(--primary);background:var(--primary-l);padding:3px 10px;border-radius:999px}
h1{font-size:1.6rem;line-height:1.35;letter-spacing:-.03em;margin:8px 0 0;font-weight:800}
h2{font-size:1.15rem;letter-spacing:-.02em}
.card{background:var(--card);border-radius:var(--radius);padding:20px;margin:14px 0;box-shadow:0 1px 2px rgba(0,0,0,.04),0 4px 16px rgba(0,0,0,.03)}
.input-card{padding:22px 20px}
label{display:block;margin:16px 0 6px;font-weight:600;font-size:.92rem;color:var(--sub)}
.input-card>label:first-child{margin-top:0}
input,select{width:100%;padding:13px 14px;font-size:1.05rem;font-family:inherit;color:var(--text);background:#f9fafb;border:1.5px solid var(--line);border-radius:12px;transition:border-color .15s,background .15s;-webkit-appearance:none;appearance:none}
select{background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8'%3E%3Cpath d='M1 1l5 5 5-5' stroke='%238b95a1' stroke-width='2' fill='none'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 14px center;padding-right:36px}
input:focus,select:focus{outline:0;border-color:var(--primary);background-color:#fff}
input[type=checkbox],input[type=radio]{width:auto;appearance:auto;-webkit-appearance:auto}
button{margin-top:20px;width:100%;padding:15px;font-size:1.05rem;font-weight:700;font-family:inherit;background:var(--primary);color:#fff;border:0;border-radius:14px;cursor:pointer;transition:background .15s,transform .05s}
button:hover{background:var(--primary-d)}button:active{transform:scale(.99)}
/* result / summary */
.result-card{border:1.5px solid var(--primary-l);background:linear-gradient(180deg,#f5f9ff 0,#fff 140px)}
.result-card:empty{display:none}
.result-card>div:first-child{font-size:.95rem;font-weight:600;color:var(--sub)}
.big{font-size:2.3rem;font-weight:800;color:var(--primary);letter-spacing:-.03em;line-height:1.25;margin:4px 0 8px;font-variant-numeric:tabular-nums}
table{width:100%;border-collapse:collapse;font-size:.95rem;margin-top:12px;font-variant-numeric:tabular-nums}
td,th{padding:10px 4px;border-bottom:1px solid #f2f4f6;text-align:right}
td:first-child,th:first-child{text-align:left;color:var(--sub)}
th{font-weight:700;color:var(--text)}
tr:last-child th{border-bottom:0;border-top:1.5px solid var(--line);font-size:1.02rem}
.scroll{max-height:360px;overflow:auto;border-radius:12px;border:1px solid var(--line);margin-top:12px}
.scroll table{margin:0}.scroll th{position:sticky;top:0;background:#f9fafb}
.ad{border:1px dashed #d1d6db;border-radius:16px;min-height:100px;display:flex;align-items:center;justify-content:center;color:var(--muted);font-size:.85rem;margin:14px 0;background:#fafbfc}
/* 애드센스 승인 후 아래 줄 삭제하면 광고 자리 표시 */
.ad{display:none!important}
.note{font-size:.85rem;color:var(--sub)}
.source{background:#fff;color:var(--sub);line-height:1.75}
.source b{color:var(--text)}
/* related */
.related h2{margin:28px 4px 10px}
.rgrid{display:grid;grid-template-columns:1fr;gap:10px}
.rgrid a{display:flex;align-items:center;gap:10px;background:#fff;border-radius:16px;padding:16px;color:var(--text);text-decoration:none;font-weight:600;box-shadow:0 1px 2px rgba(0,0,0,.04)}
.rgrid a:hover{box-shadow:0 4px 14px rgba(0,0,0,.08)}
.arr{margin-left:auto;color:var(--muted);font-size:1.3rem}
/* footer */
.site-footer{background:#fff;border-top:1px solid var(--line);margin-top:24px}
.fwrap{max-width:1080px;margin:auto;padding:28px 16px 36px;font-size:.85rem;color:var(--muted)}
.fwrap .logo{font-size:1rem}
.fcat a{color:var(--sub);text-decoration:none}.copy{margin-top:16px}
/* index */
.hero{background:linear-gradient(135deg,#3182f6 0,#1b64da 100%);color:#fff}
.hero .hwrap{padding:44px 20px 52px}
.hero h1{font-size:2rem;margin:10px 0 12px;color:#fff}
.hero p{margin:0;opacity:.9;font-size:1.02rem}
.hero .badge{background:rgba(255,255,255,.18);color:#fff}
.hero-stats{display:flex;gap:20px;margin-top:22px;flex-wrap:wrap;font-size:.9rem}
.hero-stats b{display:block;font-size:1.3rem}
main.home{max-width:1080px}
.cat{margin:28px 0}
.cat-head{display:flex;align-items:center;gap:10px;margin:0 4px 12px}
.cat-head h2{margin:0}
.cat-head .ico{width:36px;height:36px;border-radius:10px;display:grid;place-items:center}
.cgrid{display:grid;grid-template-columns:1fr;gap:12px}
.ccard{display:flex;gap:14px;align-items:flex-start;background:#fff;border-radius:var(--radius);padding:18px;text-decoration:none;color:var(--text);box-shadow:0 1px 2px rgba(0,0,0,.04),0 4px 16px rgba(0,0,0,.03);transition:transform .15s,box-shadow .15s}
.ccard:hover{transform:translateY(-2px);box-shadow:0 8px 24px rgba(0,0,0,.08)}
.ccard .ico{flex:none;width:44px;height:44px;border-radius:12px;display:grid;place-items:center}
.ccard b{display:block;font-size:1.02rem}
.ccard span{font-size:.86rem;color:var(--muted)}
.c-labor .ico{background:#e8f3ff;color:#3182f6}.c-tax .ico{background:#fff4e6;color:#f59f00}.c-re .ico{background:#e6f8f0;color:#03b26c}.c-loan .ico{background:#f3eefe;color:#7048e8}
@media(min-width:640px){.rgrid{grid-template-columns:1fr 1fr}.cgrid{grid-template-columns:1fr 1fr}h1{font-size:1.9rem}.big{font-size:2.6rem}.card{padding:24px}.hero h1{font-size:2.6rem}}
@media(min-width:960px){.cgrid{grid-template-columns:repeat(3,1fr)}.hero .hwrap{padding:64px 20px 72px}}