:root{--bg:#f5f7fa;--card:#fff;--line:#e2e6ec;--text:#18202b;--sub:#5f6b7a;--brand:#0e7c66;--brand2:#e7f5f1;--warn:#9a5b00;--warnbg:#fff5e1;--bad:#b42318;--badbg:#fef3f2}
*{box-sizing:border-box}
body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Pretendard","Apple SD Gothic Neo","Malgun Gothic",sans-serif;background:var(--bg);color:var(--text);line-height:1.55}
header{background:#0b2530;color:#fff;padding:26px 16px 0}
.wrap{max-width:1040px;margin:0 auto;padding:0 16px}
header h1{margin:0 0 4px;font-size:23px}
header p{margin:0 0 18px;color:#b9c8cf;font-size:14px}
nav{display:flex;gap:4px;flex-wrap:wrap}
nav a{color:#b9c8cf;text-decoration:none;padding:10px 16px;border-radius:10px 10px 0 0;font-weight:600;font-size:15px}
nav a.on{background:var(--bg);color:var(--text)}
.tab{display:none;padding:22px 0}
.tab.on{display:block}
.tab>h2{font-size:20px;margin:0 0 4px}
.lead{color:var(--sub);font-size:14px;margin:0 0 16px}
.grid{display:grid;grid-template-columns:1fr 1fr;gap:16px}
@media(max-width:820px){.grid{grid-template-columns:1fr}}
.card{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:18px}
.card h3{font-size:15px;margin:0 0 12px}
.row{display:grid;grid-template-columns:150px 1fr;gap:8px;align-items:center;margin-bottom:9px}
.row label{font-size:13px;color:var(--sub)}
.inline{display:flex;gap:6px;align-items:center;flex-wrap:wrap;font-size:13px}
input[type=number],input[type=date]{width:150px;padding:8px 10px;border:1px solid var(--line);border-radius:8px;font-size:15px;text-align:right}
input[type=date]{text-align:left}
select{padding:8px;border:1px solid var(--line);border-radius:8px;font-size:14px;background:#fff}
@media(max-width:520px){.row{grid-template-columns:1fr}}
.seg{display:inline-flex;border:1px solid var(--line);border-radius:8px;overflow:hidden}
.seg button{border:0;background:#fff;padding:8px 12px;font-size:13px;cursor:pointer}
.seg button.on{background:var(--brand);color:#fff}
.big{background:var(--brand2);border-radius:10px;padding:14px 16px;margin-bottom:12px;display:flex;justify-content:space-between;align-items:baseline;gap:8px;flex-wrap:wrap}
.big span{font-size:13px;color:var(--sub)}
.big b{font-size:26px;color:var(--brand)}
table{width:100%;border-collapse:collapse;font-size:14px}
td,th{padding:7px 6px;border-bottom:1px solid var(--line);text-align:right}
td:first-child,th:first-child{text-align:left}
th{font-size:12px;color:var(--sub);font-weight:600}
tr.sum td{font-weight:700}
tr.hl td{background:#f0faf7}
.note{font-size:12px;color:var(--sub);margin-top:10px}
.alert{border-radius:8px;padding:10px 12px;font-size:13px;margin-top:10px}
.alert.warn{background:var(--warnbg);color:var(--warn)}
.alert.bad{background:var(--badbg);color:var(--bad)}
.cta{background:#0b2530;color:#fff;border-radius:12px;padding:20px 22px;margin:8px 0 22px;display:flex;justify-content:space-between;align-items:center;gap:14px;flex-wrap:wrap}
.cta h3{margin:0 0 4px;font-size:17px}
.cta p{margin:0;color:#b9c8cf;font-size:14px}
.cta a{background:var(--brand);color:#fff;text-decoration:none;padding:12px 18px;border-radius:10px;font-weight:700;white-space:nowrap}
.ad{border:1px dashed #c3c9d2;border-radius:10px;color:#98a2b3;font-size:12px;text-align:center;padding:24px;margin:18px 0}
.faq details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:12px 16px;margin-bottom:8px}
.faq summary{cursor:pointer;font-weight:600;font-size:14px}
.faq p{font-size:14px;color:#344054;margin-bottom:0}
footer{font-size:12px;color:var(--sub);padding:10px 16px 40px;text-align:center}

nav a{white-space:nowrap}
.brand{color:#fff;text-decoration:none}
.hub{display:grid;grid-template-columns:repeat(auto-fill,minmax(230px,1fr));gap:14px;margin:22px 0}
.hub a{display:block;background:#fff;border:1px solid var(--line);border-radius:12px;padding:18px;text-decoration:none;color:var(--text)}
.hub a:hover{border-color:var(--brand)}
.hub b{display:block;font-size:17px;margin-bottom:4px}
.hub span{font-size:13px;color:var(--sub)}
.tab{display:block}
.related{display:flex;gap:8px;flex-wrap:wrap;margin:6px 0 20px}
.related a{font-size:13px;background:#fff;border:1px solid var(--line);border-radius:999px;padding:6px 12px;color:var(--text);text-decoration:none}

/* v2 content */
.explain{background:#fff;border:1px solid var(--line);border-radius:12px;padding:22px;margin:0 0 22px;font-size:15px;line-height:1.75}
.explain h2{font-size:19px;margin:0 0 10px}
.explain h3{font-size:16px;margin:20px 0 6px}
.explain table,.article table{margin:10px 0 14px;font-size:14px}
.explain .note,.article .note{font-size:13px;color:var(--sub)}
.article{background:#fff;border:1px solid var(--line);border-radius:12px;padding:26px;margin:18px 0 22px;font-size:16px;line-height:1.8}
.article h1{font-size:24px;line-height:1.4;margin:0 0 8px}
.article h2{font-size:19px;margin:28px 0 8px}
.article .meta{font-size:13px;color:var(--sub);margin-bottom:18px}
.crumb{font-size:13px;color:var(--sub);margin-top:18px}
.crumb a{color:var(--sub)}
.calcbox{display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap;background:var(--brand2);border-radius:10px;padding:14px 16px;margin:22px 0 4px}
.calcbox a{background:var(--brand);color:#fff;text-decoration:none;padding:10px 16px;border-radius:8px;font-weight:700}
.glist{list-style:none;padding:0;margin:8px 0 22px;display:grid;grid-template-columns:repeat(auto-fill,minmax(300px,1fr));gap:10px}
.glist li a{display:block;background:#fff;border:1px solid var(--line);border-radius:10px;padding:14px 16px;text-decoration:none;color:var(--text)}
.glist li a:hover{border-color:var(--brand)}
.glist b{display:block;font-size:15px;margin-bottom:4px}
.glist span{font-size:13px;color:var(--sub)}
.glist em{font-style:normal;font-size:11px;background:#eef2f6;border-radius:4px;padding:1px 6px;color:var(--sub);margin-right:6px}