:root {
  --ink: #101a17;
  --ink-soft: #46564f;
  --line: #d8e2dd;
  --bg: #f4f7f5;
  --card: #ffffff;
  --brand: #0f5c4a;
  --brand-ink: #0a4437;
  --brand-soft: #e8f2ee;
  --warn: #8a4b00;
  --warn-bg: #fff6e5;
  --ok: #0f6b3d;
  --ok-bg: #eefaf2;
  --danger: #9b2c2c;
  --radius: 12px;
}

* {
  box-sizing: border-box;
}

html {
  -webkit-text-size-adjust: 100%;
}

body {
  margin: 0;
  background: var(--bg);
  color: var(--ink);
  font-family: -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Malgun Gothic", "Noto Sans KR",
    "Segoe UI", Roboto, sans-serif;
  font-size: 16px;
  line-height: 1.65;
  word-break: keep-all;
  overflow-wrap: anywhere;
}

a {
  color: var(--brand-ink);
}

.skip-link {
  position: absolute;
  left: -999px;
  top: 0;
  background: #fff;
  padding: 8px 12px;
  z-index: 10;
}

.skip-link:focus {
  left: 8px;
  top: 8px;
}

.site-header {
  background: var(--card);
  border-bottom: 1px solid var(--line);
}

.site-header .inner {
  max-width: 980px;
  margin: 0 auto;
  padding: 12px 16px;
  display: flex;
  flex-wrap: wrap;
  gap: 8px 16px;
  align-items: baseline;
}

.brand {
  font-weight: 700;
  font-size: 1.05rem;
  color: var(--ink);
  text-decoration: none;
}

.site-nav {
  display: flex;
  flex-wrap: wrap;
  gap: 4px 14px;
  font-size: 0.93rem;
}

.site-nav a {
  text-decoration: none;
  color: var(--ink-soft);
  padding: 2px 0;
  border-bottom: 2px solid transparent;
}

.site-nav a[aria-current="page"] {
  color: var(--brand-ink);
  border-bottom-color: var(--brand);
}

main {
  max-width: 980px;
  margin: 0 auto;
  padding: 20px 16px 56px;
}

h1 {
  font-size: 1.5rem;
  line-height: 1.35;
  margin: 8px 0 12px;
  letter-spacing: -0.01em;
}

h2 {
  font-size: 1.18rem;
  line-height: 1.4;
  margin: 32px 0 10px;
}

h3 {
  font-size: 1.02rem;
  margin: 20px 0 8px;
}

p,
li {
  color: var(--ink);
}

ul,
ol {
  padding-left: 1.2rem;
}

.lede {
  color: var(--ink-soft);
  font-size: 1.02rem;
  margin: 0 0 18px;
}

.hint {
  color: var(--ink-soft);
  font-size: 0.88rem;
  margin: 6px 0 0;
}

.card {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: var(--radius);
  padding: 18px 16px;
  margin: 16px 0;
}

.card.tight {
  padding: 12px 14px;
}

.form-section {
  margin: 24px 0 8px;
  font-size: 1.02rem;
  color: var(--brand-ink);
}

.grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(240px, 1fr));
  gap: 14px 18px;
}

.field {
  display: flex;
  flex-direction: column;
  gap: 6px;
}

.field label,
.field .label {
  font-weight: 600;
  font-size: 0.95rem;
}

input[type="date"],
input[type="text"],
input[type="number"],
select {
  width: 100%;
  max-width: 100%;
  min-height: 42px;
  padding: 9px 10px;
  border: 1px solid #b9c8c1;
  border-radius: 8px;
  background: #fff;
  font-size: 1rem;
  color: var(--ink);
}

input:focus-visible,
select:focus-visible,
button:focus-visible,
a:focus-visible {
  outline: 3px solid #7cc4ac;
  outline-offset: 1px;
}

label.inline {
  display: inline-flex;
  align-items: center;
  gap: 8px;
  font-weight: 400;
  min-height: 32px;
}

input[type="checkbox"],
input[type="radio"] {
  width: 18px;
  height: 18px;
  accent-color: var(--brand);
}

.radio-row {
  display: flex;
  flex-wrap: wrap;
  gap: 6px 18px;
}

.actions {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  margin: 18px 0 4px;
}

button,
.btn {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 42px;
  padding: 9px 16px;
  border-radius: 9px;
  border: 1px solid var(--brand);
  background: var(--brand);
  color: #fff;
  font-size: 0.97rem;
  font-weight: 600;
  text-decoration: none;
  cursor: pointer;
}

button.secondary,
.btn.secondary {
  background: #fff;
  color: var(--brand-ink);
  border-color: #a9c4ba;
}

button.danger,
.btn.danger {
  background: #fff;
  color: var(--danger);
  border-color: #d8b4b4;
}

.file-label {
  position: relative;
}

.badge {
  display: inline-block;
  padding: 2px 9px;
  border-radius: 999px;
  font-size: 0.8rem;
  font-weight: 600;
  margin: 0 6px 6px 0;
  background: var(--brand-soft);
  color: var(--brand-ink);
}

.badge.warn {
  background: var(--warn-bg);
  color: var(--warn);
}

.badge.ok {
  background: var(--ok-bg);
  color: var(--ok);
}

.notice {
  background: #f7f9f8;
  border-left: 4px solid #a9c4ba;
  padding: 10px 12px;
  margin: 14px 0;
  color: var(--ink-soft);
  font-size: 0.92rem;
}

.error-box {
  border-color: #e2b9b9;
  background: #fdf4f4;
}

.result-headline {
  font-size: 1.22rem;
  font-weight: 700;
  margin: 6px 0 4px;
  line-height: 1.4;
}

.result-amount {
  font-size: 1.6rem;
  font-weight: 700;
  color: var(--brand-ink);
  margin: 4px 0 12px;
  font-variant-numeric: tabular-nums;
}

.kv {
  display: grid;
  grid-template-columns: minmax(120px, 180px) 1fr;
  gap: 6px 14px;
  margin: 12px 0;
  font-size: 0.95rem;
}

.kv dt {
  color: var(--ink-soft);
  font-weight: 600;
}

.kv dd {
  margin: 0;
}

.dday {
  font-weight: 700;
  font-variant-numeric: tabular-nums;
}

.dday.soon {
  color: var(--warn);
}

.dday.past {
  color: #8a8a8a;
}

.table-wrap {
  overflow-x: auto;
  margin: 12px 0;
}

table {
  width: 100%;
  border-collapse: collapse;
  font-size: 0.93rem;
  background: #fff;
}

caption {
  caption-side: top;
  text-align: left;
  color: var(--ink-soft);
  font-size: 0.85rem;
  padding: 0 0 6px;
}

th,
td {
  border: 1px solid var(--line);
  padding: 8px 10px;
  text-align: left;
  vertical-align: top;
}

thead th {
  background: #eef4f1;
  font-weight: 700;
}

.calc {
  display: block;
  font-weight: 400;
  color: var(--ink-soft);
  font-size: 0.85rem;
  margin-top: 2px;
}

table.breakdown th {
  font-weight: 600;
  background: #fff;
}

.tables {
  min-width: 520px;
}

td.num,
th.num {
  text-align: right;
  font-variant-numeric: tabular-nums;
  white-space: nowrap;
}

.toc {
  margin: 8px 0;
}

.toc li {
  margin: 6px 0;
}

.guide-list li {
  margin: 12px 0;
}

.faq-item {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 10px;
  padding: 12px 14px;
  margin: 10px 0;
}

.faq-item summary {
  cursor: pointer;
  font-weight: 600;
}

.faq-item p {
  margin: 8px 0 0;
  color: var(--ink-soft);
}

.letter {
  white-space: pre-wrap;
  font-family: ui-monospace, SFMono-Regular, Menlo, monospace;
  font-size: 0.86rem;
  line-height: 1.6;
  background: #fbfcfb;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 14px;
  overflow-x: auto;
}

details.letter-box {
  border: 1px solid var(--line);
  border-radius: 10px;
  padding: 10px 14px;
  margin: 10px 0;
  background: #fbfcfb;
}

details.letter-box > summary {
  cursor: pointer;
  font-weight: 600;
}

.case-item {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 10px;
  padding: 12px 14px;
  margin: 10px 0;
}

.case-item .top {
  display: flex;
  justify-content: space-between;
  gap: 10px;
  align-items: baseline;
}

.case-name {
  font-weight: 700;
}

.site-footer {
  border-top: 1px solid var(--line);
  background: var(--card);
}

.site-footer .inner {
  max-width: 980px;
  margin: 0 auto;
  padding: 18px 16px 30px;
  font-size: 0.85rem;
  color: var(--ink-soft);
}

.site-footer nav {
  display: flex;
  flex-wrap: wrap;
  gap: 6px 14px;
  margin-bottom: 8px;
}

.site-footer p {
  margin: 6px 0;
  color: var(--ink-soft);
}

@media print {
  :root {
    --bg: #fff;
  }

  .site-header,
  .site-footer,
  .skip-link,
  .no-print,
  .actions,
  .lede,
  form {
    display: none !important;
  }

  body {
    background: #fff;
    font-size: 9pt;
    line-height: 1.45;
  }

  main {
    max-width: none;
    padding: 0;
  }

  h1 {
    font-size: 15pt;
    margin: 0 0 4pt;
  }

  h2 {
    font-size: 11pt;
    margin: 9pt 0 3pt;
  }

  .hint,
  .notice {
    font-size: 8pt;
    margin: 3pt 0;
    padding: 4pt 6pt;
  }

  details.letter-box {
    border: 0;
    padding: 0;
  }

  details.letter-box > summary {
    display: none;
  }

  details.letter-box:not([open]) > .letter {
    display: block;
  }

  table {
    page-break-inside: avoid;
    font-size: 8.5pt;
  }

  caption {
    font-size: 8pt;
    padding-bottom: 2pt;
  }

  th,
  td {
    padding: 2.5px 5px;
  }

  a {
    color: inherit;
    text-decoration: none;
  }
}