:root{--header-offset:164px;--primary:#1e3a8a;--primary-light:#2563eb;--primary-bg:#eff6ff;--text-main:#0f172a;--text-sub:#334155;--text-muted:#64748b;--bg-main:#f8fafc;--bg-card:#fff;--accent-light:#f59e0b;--border-color:#e2e8f0;--control-border:#64748b;--warning-bg:#fffbeb;--warning-text:#92400e;--error-bg:#fef2f2;--error-text:#991b1b;--success-bg:#ecfdf5;--success-text:#065f46;--radius:16px;--shadow:0 2px 6px rgba(15,23,42,.06)}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Noto Sans KR","Malgun Gothic",sans-serif;font-size:16px;line-height:1.8;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--primary);text-underline-offset:4px}button,input,select,textarea{font:inherit}button,a,input,select,textarea{-webkit-tap-highlight-color:transparent}button{cursor:pointer}button:disabled{cursor:not-allowed;opacity:.65}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}h1,h2,h3,p,ul,ol{margin-top:0}p{margin-bottom:18px}h1{font-size:38px;line-height:1.36;letter-spacing:-1.4px;font-weight:800;margin-bottom:20px}h2{font-size:25px;line-height:1.45;letter-spacing:-.6px;font-weight:800;margin-bottom:18px}h3{font-size:19px;line-height:1.55;margin-bottom:12px}ul,ol{padding-left:24px}li+li{margin-top:8px}img,svg{max-width:100%}[hidden]{display:none}main[id],section[id],h2[id],h3[id],.result{scroll-margin-top:var(--header-offset)}.wrap{width:min(100% - 40px,800px);margin-inline:auto}.skip-link{position:absolute;left:16px;top:-100px;z-index:200;background:var(--primary);color:white;padding:12px}.skip-link:focus{top:10px}.site-header{background:white;border-bottom:1px solid var(--border-color);position:sticky;top:0;z-index:40}.header-main{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:16px;min-height:76px}.brand{display:flex;align-items:center;gap:12px;text-decoration:none;white-space:nowrap}.brand-mark{display:grid;place-items:center;width:40px;height:40px;border-radius:12px;background:var(--primary);color:white;font-size:25px;font-weight:800}.brand-text{font-size:19px;font-weight:800;color:var(--text-main);line-height:1.3;letter-spacing:-.5px}.brand-text small{display:block;font-size:11px;letter-spacing:1px;color:var(--text-muted);font-weight:600;margin-top:4px}.header-actions{display:flex;align-items:center;gap:8px}.header-action{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:8px 12px;color:var(--text-sub);text-decoration:none;font-size:14px;font-weight:700}.menu-toggle{border:1px solid var(--border-color);background:white;border-radius:8px;min-width:48px;min-height:44px;color:var(--text-sub);font-weight:700;font-size:14px}.site-nav{border-top:1px solid #f1f5f9}.nav-inner{display:flex;gap:20px;padding-block:10px;justify-content:space-between}.nav-inner a{font-size:14px;text-decoration:none;min-height:44px;display:flex;align-items:center;color:var(--text-sub);font-weight:700}.nav-inner a[aria-current],.nav-inner a.is-active{color:var(--primary-light);box-shadow:inset 0 -2px var(--primary-light)}.trust-line{background:#eaf0fb;color:var(--primary);font-size:12px;padding:8px 0;line-height:1.5}.trust-line strong{font-weight:700}.hero{padding:48px 0 32px}.hero-home{padding-top:56px}.eyebrow{display:flex;align-items:center;gap:10px;font-size:12px;font-weight:800;letter-spacing:1.5px;color:var(--primary);margin-bottom:16px}.eyebrow::before{content:"";width:24px;height:3px;background:var(--accent-light)}.hero .lead{font-size:17px;line-height:1.8;color:var(--text-sub);max-width:720px;margin-bottom:24px}.hero-home h1 em{color:var(--primary-light);font-style:normal}.meta{font-size:13px;color:var(--text-muted);display:flex;gap:12px;flex-wrap:wrap}.breadcrumb{padding-top:22px;font-size:13px;color:var(--text-muted);display:flex;flex-wrap:wrap;gap:8px}.breadcrumb a{color:var(--text-sub)}.section{margin-block:40px}.section-label{display:block;font-size:12px;font-weight:800;letter-spacing:1.6px;color:var(--text-muted);margin-bottom:8px}.section-head{margin-bottom:20px}.section-head p{color:var(--text-sub);margin-bottom:0}.card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius);padding:28px;box-shadow:var(--shadow);margin-bottom:20px;min-width:0}.geo-summary-box{background:var(--primary-bg);border:1px solid #c6d7f5;border-left:5px solid var(--primary-light);border-radius:12px;padding:24px;margin:0 0 32px}.geo-summary-box h2{font-size:20px;margin-bottom:14px}.geo-summary-box p:last-child,.card p:last-child{margin-bottom:0}.summary-tag{font-size:12px;letter-spacing:1px;color:var(--primary);font-weight:800;margin-bottom:12px;display:block}.notice{padding:20px 24px;border-radius:12px;border:1px solid var(--border-color);margin-block:24px}.notice h2,.notice h3{font-size:18px;margin-bottom:8px}.notice p:last-child{margin-bottom:0}.notice--warning{background:var(--warning-bg);color:var(--warning-text);border-color:#f2dca3}.notice--error{background:var(--error-bg);color:var(--error-text);border-color:#f2c4c4}.notice--info{background:var(--primary-bg);color:var(--primary);border-color:#c6d7f5}.notice--success{background:var(--success-bg);color:var(--success-text);border-color:#afe1cd}.link-list{display:flex;flex-direction:column;gap:12px}.nexus-card,.hub-card{display:flex;align-items:center;gap:18px;background:white;border:1px solid var(--border-color);border-radius:12px;padding:22px 24px;text-decoration:none;color:var(--text-main);min-width:0;box-shadow:var(--shadow)}.nexus-card{background:var(--primary-bg);border-color:#c6d7f5;border-left:4px solid var(--primary-light)}.link-copy{min-width:0;flex:1}.link-copy strong{font-size:18px;display:block;line-height:1.5}.link-copy span{display:block;font-size:14px;line-height:1.65;color:var(--text-sub);margin-top:6px}.arrow{color:var(--primary-light);font-size:23px;flex-shrink:0}.icon-box{width:46px;height:46px;flex-shrink:0;display:grid;place-items:center;border-radius:12px;color:var(--primary);background:var(--primary-bg);font-size:18px;font-weight:800}.icon-box--auth{background:#f3eefe;color:#6542a8}.icon-box--wallet{background:#eaf6f6;color:#176469}.icon-box--pending{background:#fff5dc;color:#87520a}.topic-count{font-size:12px;color:var(--text-muted);font-weight:600}.button{display:inline-flex;justify-content:center;align-items:center;gap:10px;min-height:50px;min-width:44px;border-radius:10px;border:2px solid var(--primary);background:var(--primary);color:white;padding:12px 22px;font-weight:800;text-decoration:none;line-height:1.5}.button--secondary{background:white;color:var(--primary);border-color:#a5b6d8}.button--small{font-size:14px;padding:9px 14px;min-height:44px}.button--full{width:100%}.button-row{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.text-link{display:inline-flex;align-items:center;min-height:44px;font-weight:700}.process{list-style:none;padding:0;margin:28px 0}.process li{position:relative;border-left:2px solid #d5dfef;padding:0 0 24px 28px;margin-left:14px;margin-top:0}.process li::before{content:"";position:absolute;width:12px;height:12px;border-radius:50%;background:white;border:3px solid var(--primary-light);left:-7px;top:7px}.process li:last-child{border-left-color:transparent;padding-bottom:0}.process strong{display:block;font-size:18px}.process span{display:block;color:var(--text-sub);font-size:15px;margin-top:4px}.ad-placement{margin:36px 0;padding:16px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);width:100%;clear:both}.ad-label{display:block;text-align:center;color:var(--text-muted);font-size:11px;letter-spacing:2px;margin-bottom:12px}.adsbygoogle{display:block}.toc ol{padding-left:24px;margin-bottom:0}.toc li{margin-top:0}.toc a{display:block;min-height:44px;padding:9px 0;font-size:15px;line-height:1.65}.procedure-step-card{padding-left:24px;border-left:4px solid #c6d7f5}.step-number{display:block;color:var(--primary-light);font-size:12px;font-weight:800;letter-spacing:1.2px;margin-bottom:8px}.topic-block{padding-block:24px;border-bottom:1px solid var(--border-color)}.topic-block:last-child{border-bottom:0}.topic-block h3{font-size:19px}.topic-block p{color:var(--text-sub)}.table-scroll{overflow-x:auto;margin:20px 0;border:1px solid var(--border-color);border-radius:10px}table{border-collapse:collapse;width:100%;font-size:14px;min-width:540px}th,td{text-align:left;vertical-align:top;padding:14px 16px;border-bottom:1px solid var(--border-color)}th{background:#f1f5f9;color:var(--text-main);font-weight:800}tr:last-child td{border-bottom:0}.faq-item{padding:22px 0;border-bottom:1px solid var(--border-color)}.faq-item:first-of-type{padding-top:0}.faq-item:last-of-type{border-bottom:0;padding-bottom:0}.faq-item h3{font-size:18px;color:var(--primary);margin-bottom:10px}.faq-item p{margin-bottom:0}.official-card{margin:18px 0;padding:22px;border:1px solid var(--border-color);border-radius:12px;background:white}.official-card h3{margin-bottom:6px}.official-card .url{font-size:13px;word-break:break-all;color:var(--text-sub);display:block;line-height:1.6;margin-top:8px}.official-card p{font-size:14px;color:var(--text-sub)}.source-list li{font-size:14px;margin-top:12px}.source-list small{display:block;color:var(--text-muted);line-height:1.6;margin-top:4px}.calc-form-card{border-top:4px solid var(--primary);padding-top:24px}.field{margin-bottom:22px}.field label,.field legend{display:block;font-size:16px;font-weight:700;line-height:1.65;margin-bottom:8px}.field input:not([type=checkbox]):not([type=radio]),.field select,.field textarea,.search-input{display:block;width:100%;min-height:52px;background:white;border:2px solid var(--control-border);border-radius:8px;padding:11px 13px;font-size:16px;color:var(--text-main)}.field textarea{min-height:150px;resize:vertical}.field .help{display:block;font-size:13px;color:var(--text-sub);margin-top:7px;line-height:1.7}.field-error{display:block;color:var(--error-text);font-weight:700;margin-top:7px;font-size:14px}.field [aria-invalid=true]{border-color:var(--error-text)}.form-action{border-top:1px solid var(--border-color);padding-top:24px;margin-top:28px}.calc-result-card{border-top:5px solid var(--accent-light);padding:0}.result-head{background:var(--primary);color:white;padding:22px 26px;border-radius:10px 10px 0 0}.result-head h2{color:white;font-size:25px;margin:8px 0 0}.result-head span{font-size:12px;letter-spacing:1px}.result-body{padding:26px}.result-body ol{margin-bottom:24px}.result-judgment{font-size:19px;font-weight:800;color:var(--primary);margin-bottom:16px}.result-body .notice{margin-top:0}.result-meta{color:var(--text-muted);font-size:13px;margin-top:20px}.output-text{width:100%;min-height:260px;padding:16px;border:2px solid var(--control-border);border-radius:8px;font:15px/1.8 inherit;resize:vertical;background:#f8fafc}.search-form{display:flex;flex-direction:column;gap:12px}.search-status{min-height:32px;font-size:14px;color:var(--text-sub);margin:16px 0}.quick-links{display:flex;gap:8px;flex-wrap:wrap;margin-top:16px}.chip{display:inline-flex;align-items:center;min-height:44px;border:1px solid #b5c7e8;border-radius:8px;background:white;color:var(--primary);padding:8px 12px;font-size:13px;font-weight:700;text-decoration:none}.search-result{display:block;padding:20px 0;border-bottom:1px solid var(--border-color);text-decoration:none}.search-result strong{display:block;font-size:18px;line-height:1.6}.search-result span{display:block;font-size:14px;color:var(--text-sub);margin-top:5px}.directory-filter{margin-bottom:24px}.directory-item{padding:24px 0;border-bottom:1px solid var(--border-color)}.directory-item h3{margin-bottom:4px}.directory-item p{font-size:14px;color:var(--text-sub);margin-bottom:12px}.policy-list dt{font-weight:800;margin-top:20px}.policy-list dd{margin-left:0;margin-top:8px;color:var(--text-sub)}.site-footer{background:#102249;color:#d1dcef;padding:40px 0;margin-top:56px;font-size:13px;line-height:1.9}.footer-name{font-size:19px;font-weight:800;color:white;margin-bottom:12px}.footer-links{display:flex;flex-wrap:wrap;gap:10px 20px;padding:20px 0;border-block:1px solid #34466b;margin:24px 0}.footer-links a{color:#e0e8f7;min-height:44px;display:flex;align-items:center}.site-footer a{color:white}.site-footer p{margin-bottom:12px}.floating-top{display:block;text-align:right;margin-top:32px}.live-status{font-size:14px;line-height:1.7;color:var(--primary);min-height:24px}.print-only{display:none}.empty-state{background:var(--primary-bg);border-radius:12px;padding:24px}.code{font-family:Consolas,monospace;background:#edf1f8;padding:2px 5px;border-radius:4px;overflow-wrap:anywhere}body[data-page-type=tool] .hero{padding-bottom:24px}
@media(hover:hover){.hub-card:hover,.nexus-card:hover{border-color:#6f96d7;background:#f4f8ff}.button:hover{background:#172e70;color:white}.button--secondary:hover{background:var(--primary-bg);color:var(--primary)}.header-action:hover,.nav-inner a:hover{color:var(--primary-light)}}
@media(min-width:1061px){.menu-toggle{display:none}.site-nav[hidden]{display:block}}
@media(max-width:1060px){:root{--header-offset:100px}.site-nav[hidden]{display:none}.nav-inner{flex-direction:column;gap:0;padding-block:8px 16px}.nav-inner a{padding:8px 0;white-space:normal}.site-nav{max-height:70vh;overflow-y:auto}.site-header .wrap{width:min(100% - 32px,800px)}}
@media(max-width:600px){.wrap{width:calc(100% - 32px)}h1{font-size:29px;letter-spacing:-.9px}h2{font-size:23px}.hero{padding-top:32px}.hero-home{padding-top:36px}.hero .lead{font-size:16px}.header-main{min-height:70px;gap:8px}.brand{gap:8px}.brand-mark{width:35px;height:35px;font-size:22px}.brand-text{font-size:17px}.brand-text small{font-size:9px}.header-action{padding:8px;font-size:13px}.card{padding:20px}.hub-card,.nexus-card{padding:18px;gap:12px}.link-copy strong{font-size:17px}.icon-box{width:40px;height:40px;font-size:16px}.arrow{font-size:20px}.geo-summary-box,.notice{padding:20px}.section{margin-block:32px}.result-head,.result-body{padding:20px}.result-head h2{font-size:23px}.button-row .button{flex:1 1 160px}.official-card{padding:18px}.trust-line{font-size:11px}.ad-placement{margin-block:32px}.breadcrumb{font-size:12px}.meta{gap:4px 12px}.site-footer{padding-block:32px}.header-actions{gap:4px}}
@media(max-width:359px){.brand-text{font-size:15px}.brand-mark{width:32px;height:32px}.header-action{font-size:12px;padding:6px}.menu-toggle{min-width:44px;font-size:12px}.card{padding:18px}.hub-card{align-items:flex-start}.icon-box{width:34px;height:34px}.arrow{font-size:18px}h1{font-size:27px}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*::before,*::after{animation:none;transition:none}}
@media print{body{background:white;color:black;font-size:12pt}.site-header,.site-nav,.ad-placement,.site-footer,.button-row,.floating-top,.search-form{display:none}.wrap{width:100%;max-width:none}.card{box-shadow:none;break-inside:avoid}.hero{padding:0}.print-only{display:block}a{color:black}.result-head{background:white;color:black}.result-head h2{color:black}}

.site-tree{padding-left:24px}.site-tree>li{padding:16px 0;border-bottom:1px solid var(--border-color)}.site-tree a{display:inline-flex;align-items:center;min-height:44px}.site-tree ol{padding-left:24px;border-left:2px solid #c6d7f5}.tree-category{padding-top:24px;margin-top:24px;border-top:1px solid var(--border-color)}.tree-category h4{font-size:15px;color:var(--text-sub);margin:24px 0 12px}.template-text{white-space:pre-wrap;overflow-wrap:anywhere;word-break:normal;font:15px/1.8 Consolas,monospace;background:var(--bg-main);border:1px solid var(--border-color);border-radius:8px;padding:20px}
.hero .direct-answer{font-size:18px;line-height:1.8;font-weight:700;color:var(--primary);margin:0 0 20px}.article-byline{font-size:13px;line-height:1.8;color:var(--text-sub);margin:0 0 24px}.article-byline a{color:inherit}