:root{--primary:#1e3a8a;--primary-light:#2563eb;--primary-dark:#102341;--text-main:#0f172a;--text-sub:#334155;--text-muted:#64748b;--bg-main:#f8fafc;--bg-card:#fff;--primary-bg:#eff6ff;--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;--shadow:0 2px 6px rgba(15,23,42,.06);--header-height:76px}
*,*::before,*::after{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;font-family:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;background:var(--bg-main);color:var(--text-main);font-size:16px;line-height:1.75;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}h1,h2,h3,p{margin:0 0 16px}h1{font-size:38px;line-height:1.35;font-weight:800;letter-spacing:-1.3px;color:var(--primary-dark)}h2{font-size:25px;line-height:1.45;font-weight:800;letter-spacing:-.6px}h3{font-size:20px;line-height:1.5}ul,ol{padding-left:24px}li+li{margin-top:8px}img,svg{max-width:100%}section,article,nav,div{min-width:0}[hidden]{display:none}.container{width:100%;max-width:840px;margin:0 auto;padding:0 20px}.skip-link{position:absolute;top:-80px;left:16px;padding:12px;background:var(--primary);color:#fff;z-index:200}.skip-link:focus{top:12px}:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}.site-header{position:sticky;top:0;z-index:50;background:#fff;border-bottom:1px solid var(--border-color)}.header-inner{max-width:1180px;margin:auto;min-height:76px;padding:12px 24px;display:flex;align-items:center;justify-content:space-between;gap:20px}.site-logo{display:flex;align-items:center;gap:12px;text-decoration:none;white-space:nowrap;color:var(--primary-dark);font-weight:800;font-size:21px;line-height:1.25}.logo-symbol{width:40px;height:40px}.site-logo small{display:block;font-size:11px;letter-spacing:1px;color:var(--text-sub);font-weight:600}.main-nav{display:flex;gap:8px;align-items:center}.main-nav a{display:block;text-decoration:none;color:var(--text-sub);padding:8px 12px;font-size:14px;font-weight:700;border-radius:8px}.main-nav a[aria-current]{background:var(--primary-bg);color:var(--primary)}.menu-toggle{display:none;background:#fff;border:1px solid var(--control-border);border-radius:8px;min-width:48px;min-height:48px;color:var(--primary)}.hero{padding:44px 0 36px;background:linear-gradient(150deg,#eef4ff,#f8fafc 80%);border-bottom:1px solid var(--border-color)}.eyebrow{display:flex;align-items:center;gap:8px;color:var(--primary);font-size:13px;font-weight:800;letter-spacing:1px;margin-bottom:16px}.eyebrow::before{content:'';width:24px;height:3px;background:var(--accent-light)}.hero .lead{max-width:650px;font-size:18px;color:var(--text-sub);margin-bottom:24px}.accent{color:var(--primary-light)}.meta{font-size:13px;color:var(--text-muted);margin-top:20px}.hero-actions{display:flex;gap:12px;flex-wrap:wrap}.btn{display:inline-flex;justify-content:center;align-items:center;gap:8px;min-height:48px;padding:12px 20px;border:2px solid var(--primary);border-radius:10px;text-decoration:none;background:var(--primary);color:#fff;font-weight:700;line-height:1.5;white-space:normal}.btn-secondary{background:#fff;color:var(--primary)}.btn-small{font-size:14px;min-height:44px;padding:8px 12px}.btn[disabled]{opacity:.6;cursor:default}main.container{padding-top:28px;padding-bottom:48px}.breadcrumb{margin-bottom:24px;font-size:13px;color:var(--text-muted)}.breadcrumb ol{padding:0;margin:0;display:flex;gap:8px;flex-wrap:wrap;list-style:none}.breadcrumb li+li{margin:0}.breadcrumb li+li::before{content:'/';margin-right:8px;color:var(--text-muted)}.card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:18px;padding:26px;margin:20px 0;box-shadow:var(--shadow)}.geo-summary-box{background:var(--primary-bg);border-left:5px solid var(--primary-light);padding:24px;border-radius:0 12px 12px 0;margin:24px 0}.geo-summary-box h2{font-size:20px;color:var(--primary)}.geo-summary-box p:last-child{margin-bottom:0}.section-heading{margin:40px 0 18px}.section-heading .caption{display:block;font-size:13px;color:var(--text-muted);font-weight:500;margin-top:8px}.stack{display:flex;flex-direction:column;gap:16px}.hub-card,.nexus-card{display:flex;align-items:center;gap:18px;padding:24px;border:1px solid var(--border-color);border-radius:14px;background:#fff;box-shadow:var(--shadow);text-decoration:none;color:var(--text-main);border-left:4px solid var(--primary-light)}.hub-card .icon{width:48px;height:48px;flex:0 0 48px;border-radius:12px;background:var(--primary-bg);display:grid;place-items:center;color:var(--primary);font-weight:800}.hub-card h3,.nexus-card h3{font-size:19px;margin-bottom:6px}.hub-card p,.nexus-card p{color:var(--text-sub);font-size:14px;margin:0}.card-copy{flex:1}.arrow{color:var(--primary);font-size:22px;flex-shrink:0}.card--prepare{border-left-color:#0f766e}.card--prepare .icon{color:#115e59;background:#f0fdfa}.card--deadline{border-left-color:#6d28d9}.card--deadline .icon{color:#5b21b6;background:#f5f3ff}.nexus-card{background:var(--primary-bg);box-shadow:none}.notice-box{padding:18px 20px;border-radius:12px;margin:24px 0;border:1px solid #cbd5e1;background:#fff}.notice-box p:last-child{margin-bottom:0}.notice-box-warning{background:var(--warning-bg);color:var(--warning-text);border-color:#fcd34d}.notice-box-error{background:var(--error-bg);color:var(--error-text);border-color:#fca5a5}.notice-box-success{background:var(--success-bg);color:var(--success-text);border-color:#6ee7b7}.toc{padding:24px;background:#fff;border:1px solid var(--border-color);border-radius:14px;margin:28px 0}.toc h2{font-size:19px;margin-bottom:12px}.toc ol{margin:0;padding-left:24px}.toc li{margin:0}.toc a{display:block;padding:10px 0;font-size:15px;line-height:1.6;min-height:44px}.article-section{margin:36px 0;scroll-margin-top:100px}.article-section p{color:var(--text-sub)}.procedure-step-card{background:#fff;border:1px solid var(--border-color);border-radius:14px;padding:22px;margin:16px 0}.procedure-step-card strong{display:block;margin-bottom:8px}.step-no{display:inline-block;margin-right:10px;color:var(--primary-light);font-size:14px}.check-list{list-style:none;padding:0}.check-list li{padding:12px 0;border-bottom:1px solid var(--border-color)}.check-list li::before{content:'□';color:var(--primary);margin-right:10px}.sources{font-size:14px;color:var(--text-sub);border-top:1px solid var(--border-color);padding-top:24px;margin-top:32px}.sources h2{font-size:19px}.sources li{margin-bottom:8px}.official-card{background:#fff;border:2px solid #cbd5e1;border-radius:14px;padding:24px;margin:32px 0}.official-card h3{margin-bottom:8px}.official-url{display:block;overflow-wrap:anywhere;font-size:14px;color:var(--text-sub);margin-bottom:18px}.official-actions{display:flex;gap:12px;flex-wrap:wrap}.ad-placement{margin:40px 0;padding:12px 0 18px;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);background:transparent;width:100%}.ad-label{display:block;text-align:center;font-size:12px;color:var(--text-muted);margin-bottom:12px;letter-spacing:2px}.adsbygoogle{display:block;width:100%}.calc-form-card{padding:28px}.field{margin-bottom:24px;padding:18px;background:#f8fafc;border:1px solid var(--border-color);border-radius:12px}.field label{display:block;font-weight:700;line-height:1.6;margin-bottom:10px}.field input:not([type=checkbox]),.field select,.field textarea,.search-input{display:block;width:100%;min-height:52px;border:2px solid var(--control-border);background:#fff;border-radius:8px;padding:12px;font-size:16px;color:var(--text-main)}.field input[aria-invalid=true],.field select[aria-invalid=true]{border-color:var(--error-text)}textarea{min-height:180px;resize:vertical}.help{font-size:14px;color:var(--text-sub);margin:8px 0 0}.field-error{font-size:14px;color:var(--error-text);margin:8px 0 0}.amount-korean{display:block;font-size:14px;color:var(--primary);margin-top:8px}.submit-row{border-top:1px solid var(--border-color);padding-top:24px}.submit-row .btn{width:100%;font-size:18px}.form-error{color:var(--error-text);background:var(--error-bg);padding:16px;border-radius:8px;margin-bottom:16px}.calc-result-card{padding:0;border-top:5px solid var(--accent-light);overflow:visible;scroll-margin-top:100px}.result-header{padding:24px 26px;background:var(--primary-dark);color:#fff;border-radius:13px 13px 0 0}.result-header h2{margin:0;color:#fff;font-size:22px}.result-body{padding:26px}.result-value{font-size:38px;font-weight:800;line-height:1.35;color:var(--primary);margin:12px 0 24px;letter-spacing:-1px}.result-value small{font-size:16px;font-weight:600}.summary-row{display:flex;justify-content:space-between;gap:16px;border-bottom:1px solid var(--border-color);padding:12px 0}.summary-row strong{flex-shrink:0}.summary-row span{text-align:right;overflow-wrap:anywhere}.result-next{margin-top:24px;padding-top:24px;border-top:1px solid var(--border-color)}.stale-result{background:var(--warning-bg);color:var(--warning-text);padding:12px;border-radius:8px}.check-option{display:flex;gap:12px;align-items:flex-start;min-height:52px;padding:16px;border:2px solid var(--control-border);border-radius:10px;margin:12px 0;background:#fff;cursor:pointer}.check-option:has(input:checked){border-color:var(--primary);background:var(--primary-bg)}.check-option input{width:22px;height:22px;flex-shrink:0;margin-top:3px;accent-color:var(--primary)}.check-option small{display:block;color:var(--text-sub);font-size:14px;font-weight:400}.check-option strong{display:block}.document-preview{white-space:pre-wrap;word-break:normal;overflow-wrap:anywhere;font-family:inherit;font-size:16px;line-height:1.9;border:1px solid var(--border-color);background:#fff;padding:24px;margin:20px 0}.tool-actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:24px}.status{font-size:14px;color:var(--text-sub);margin:12px 0;min-height:24px}.search-panel{background:#fff;padding:24px;border:1px solid var(--border-color);border-radius:16px;margin:32px 0}.search-panel label{font-weight:700;display:block;margin-bottom:12px}.search-results{display:flex;flex-direction:column;gap:12px;margin-top:20px}.search-results a{display:block;text-decoration:none;padding:14px;border:1px solid var(--border-color);border-radius:10px}.search-results a small{display:block;color:var(--text-muted)}.site-footer{background:#102341;color:#e2e8f0;padding:40px 0}.site-footer a{color:#fff}.footer-logo{font-size:20px;font-weight:800}.footer-links{display:flex;flex-wrap:wrap;gap:8px 18px;margin:24px 0;font-size:14px}.footer-links a{padding:8px 0}.disclaimer{font-size:14px;line-height:1.8;border-top:1px solid #43556c;padding-top:24px}.footer-meta{font-size:13px;color:#b9c6d8}.print-page{display:none}.noscript-note{padding:16px;background:var(--warning-bg);color:var(--warning-text)}
@media(hover:hover){.btn:hover{background:var(--primary-dark);border-color:var(--primary-dark);color:#fff}.btn-secondary:hover{background:var(--primary-bg);color:var(--primary)}.hub-card:hover,.nexus-card:hover{border-color:var(--primary-light);background:var(--primary-bg)}.main-nav a:hover{background:var(--primary-bg)}}
@media(max-width:1060px){.header-inner{flex-wrap:wrap;gap:0;padding:12px 20px}.menu-toggle{display:block}.main-nav{display:none;width:100%;flex-direction:column;align-items:stretch;padding:16px 0 4px;gap:8px}.main-nav.is-open{display:flex}.main-nav a{min-height:44px;white-space:normal}.site-logo{font-size:20px}}
@media(max-width:600px){:root{--header-height:76px}h1{font-size:28px;letter-spacing:-.8px}h2{font-size:23px}.hero{padding:32px 0 24px}.hero .lead{font-size:16px}.container{padding:0 16px}.card,.calc-form-card{padding:20px}.field{padding:14px}.result-header,.result-body{padding:20px}.calc-result-card{padding:0}.hub-card,.nexus-card{padding:18px;gap:12px}.hub-card h3,.nexus-card h3{font-size:18px}.geo-summary-box{padding:20px}.result-value{font-size:32px}.summary-row{flex-direction:column;gap:4px}.summary-row span{text-align:left}.hero-actions .btn{width:100%}.official-actions .btn{flex:1}.document-preview{padding:18px}.header-inner{padding-left:16px;padding-right:16px}.site-logo{font-size:18px;gap:8px}.logo-symbol{width:36px;height:36px}.ad-placement{margin:32px 0}.article-section{margin:30px 0}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none;transition:none}}
@page{size:A4;margin:20mm}
@media print{body{background:#fff;color:#000}.site-header,.site-footer,.ad-placement,.hero,.breadcrumb,.calc-form-card,.tool-help,.sources,.related-section,.official-card,.status,.tool-actions,.noscript-note,.skip-link{display:none}body.printing main{display:none}body.printing .print-page{display:block;white-space:pre-wrap;font:12pt/1.8 "Malgun Gothic",sans-serif;word-break:normal;overflow-wrap:anywhere}a{color:#000}.card{box-shadow:none;border:0}}
:root .table-scroll{max-width:100%;overflow-x:auto;margin:16px 0}
.reference-table{width:100%;border-collapse:collapse;font-size:.94rem;text-align:left}
.reference-table th,.reference-table td{padding:12px 10px;border-bottom:1px solid var(--border-color);vertical-align:top;overflow-wrap:anywhere}
.reference-table thead th{background:var(--primary-dark);color:white;font-weight:600}
.reference-table tbody th{font-weight:600}
.faq-section{margin:36px 0;padding:24px;border:1px solid var(--border-color);border-radius:14px;background:var(--bg-card)}
.faq-item{padding:18px 0;border-bottom:1px solid var(--border-color);scroll-margin-top:100px}
.faq-item:last-child{border-bottom:0;padding-bottom:0}
.faq-item h3{font-size:18px;margin-bottom:10px;color:var(--primary-dark)}
.faq-item p{color:var(--text-sub);margin-bottom:0}
.editorial-note{margin-top:8px}