:root{
  --accent:#059669;
  --accent-dark:#047857;
  --bg:#f8fafc;
  --card:#ffffff;
  --text:#0f172a;
  --muted:#64748b;
  --border:#e2e8f0;
  --warn:#dc2626;
}
*{box-sizing:border-box;margin:0;padding:0}
html{font-size:16px}
body{
  font-family:"Apple SD Gothic Neo","Malgun Gothic","Noto Sans KR",system-ui,sans-serif;
  background:var(--bg);color:var(--text);line-height:1.65;
  -webkit-font-smoothing:antialiased;
}
a{color:var(--accent);text-decoration:none}
a:hover{text-decoration:underline}

header{
  background:var(--card);border-bottom:1px solid var(--border);
  display:flex;align-items:center;gap:20px;flex-wrap:wrap;
  padding:14px 20px;position:sticky;top:0;z-index:10;
}
header h1{font-size:1.25rem}
header h1 a{color:var(--accent-dark);text-decoration:none;font-weight:800}
header nav{display:flex;gap:4px;flex-wrap:wrap}
header nav a{
  color:var(--muted);font-size:.9rem;padding:6px 10px;border-radius:8px;text-decoration:none
}
header nav a:hover{background:var(--bg);color:var(--text)}
header nav a.active{background:#ecfdf5;color:var(--accent-dark);font-weight:700}

main{max-width:860px;margin:0 auto;padding:28px 16px 60px}
.hero{text-align:center;margin:18px 0 28px}
.hero h2{font-size:1.7rem;line-height:1.35;margin-bottom:10px}
.hero p{color:var(--muted);max-width:620px;margin:0 auto}
.badge{
  display:inline-block;background:#ecfdf5;color:var(--accent-dark);
  font-size:.8rem;font-weight:700;padding:4px 12px;border-radius:99px;margin-bottom:14px
}

.card{
  background:var(--card);border:1px solid var(--border);border-radius:16px;
  padding:24px;margin-bottom:24px;box-shadow:0 1px 3px rgba(15,23,42,.04)
}
.card h3{font-size:1.15rem;margin-bottom:16px}

.grid{display:grid;grid-template-columns:1fr 1fr;gap:14px 18px}
@media(max-width:560px){.grid{grid-template-columns:1fr}}
.field{display:flex;flex-direction:column;gap:6px}
.field.full{grid-column:1/-1}
.field label{font-size:.88rem;font-weight:700}
.field .hint{font-size:.78rem;color:var(--muted);font-weight:400}
.field input[type=number],.field input[type=text],.field select{
  border:1px solid var(--border);border-radius:10px;padding:11px 12px;
  font-size:1rem;width:100%;background:#fff;color:var(--text)
}
.field input:focus,.field select:focus{outline:2px solid var(--accent);border-color:var(--accent)}
.unit-wrap{position:relative}
.unit-wrap .unit{position:absolute;right:12px;top:50%;transform:translateY(-50%);color:var(--muted);font-size:.88rem;pointer-events:none}
.unit-wrap input{padding-right:44px}

.seg{display:inline-flex;border:1px solid var(--border);border-radius:10px;overflow:hidden}
.seg button{
  border:0;background:#fff;padding:9px 18px;font-size:.92rem;cursor:pointer;color:var(--muted)
}
.seg button.on{background:var(--accent);color:#fff;font-weight:700}

.radio-row{display:flex;flex-direction:column;gap:8px}
.radio-row label{display:flex;align-items:flex-start;gap:8px;font-size:.92rem;font-weight:400;cursor:pointer}
.radio-row input{margin-top:4px;accent-color:var(--accent)}
.radio-row b{font-weight:700}
.check{display:flex;align-items:center;gap:8px;font-size:.92rem;cursor:pointer}
.check input{accent-color:var(--accent);width:16px;height:16px}

.btn{
  display:inline-block;border:0;border-radius:12px;padding:13px 24px;
  font-size:1.02rem;font-weight:700;cursor:pointer
}
.btn.primary{background:var(--accent);color:#fff;width:100%}
.btn.primary:hover{background:var(--accent-dark)}
.btn.ghost{background:#fff;border:1px solid var(--border);color:var(--muted);padding:9px 16px;font-size:.88rem}
.btn-row{display:flex;gap:10px;margin-top:18px;align-items:center}

.result{display:none}
.result.show{display:block}
.result .big{
  text-align:center;padding:18px 0 6px
}
.result .big .label{font-size:.9rem;color:var(--muted)}
.result .big .value{font-size:2.2rem;font-weight:800;color:var(--accent-dark)}
.result .big .sub{font-size:.88rem;color:var(--muted);margin-top:2px}
table.breakdown{width:100%;border-collapse:collapse;margin-top:14px;font-size:.94rem}
table.breakdown th,table.breakdown td{
  padding:9px 8px;border-bottom:1px solid var(--border);text-align:left
}
table.breakdown td:last-child,table.breakdown th:last-child{text-align:right;font-variant-numeric:tabular-nums}
table.breakdown .rate{color:var(--muted);font-size:.82rem}
table.breakdown tr.total td{font-weight:800;border-bottom:0}
table.breakdown tr.net td{font-weight:800;color:var(--accent-dark);border-bottom:0;font-size:1.05rem}
.warn-msg{color:var(--warn);font-size:.88rem;font-weight:700;margin-top:10px;display:none}
.warn-msg.show{display:block}
.note{font-size:.82rem;color:var(--muted);margin-top:14px}

.tools{display:grid;grid-template-columns:repeat(3,1fr);gap:14px;margin-bottom:24px}
@media(max-width:640px){.tools{grid-template-columns:1fr}}
.tool-card{
  background:var(--card);border:1px solid var(--border);border-radius:14px;
  padding:18px;text-decoration:none;color:var(--text);display:block
}
.tool-card:hover{border-color:var(--accent);text-decoration:none}
.tool-card .emoji{font-size:1.6rem}
.tool-card h4{margin:8px 0 4px;font-size:1rem}
.tool-card p{font-size:.84rem;color:var(--muted)}

section.content{margin-top:44px}
section.content h3{font-size:1.3rem;margin-bottom:16px}
section.content h4{font-size:1.05rem;margin:20px 0 8px}
section.content p,section.content li{color:#334155;font-size:.95rem}
section.content ul,section.content ol{padding-left:22px;margin:8px 0}
section.content li{margin:4px 0}
.steps{counter-reset:step;list-style:none;padding-left:0!important}
.steps li{
  counter-increment:step;position:relative;padding-left:40px;margin:12px 0!important
}
.steps li::before{
  content:counter(step);position:absolute;left:0;top:2px;
  width:26px;height:26px;border-radius:50%;background:var(--accent);color:#fff;
  font-weight:700;font-size:.85rem;display:flex;align-items:center;justify-content:center
}
details{
  background:var(--card);border:1px solid var(--border);border-radius:12px;
  padding:14px 18px;margin:10px 0
}
details summary{font-weight:700;cursor:pointer;font-size:.95rem}
details p{margin-top:10px}
table.ref{width:100%;border-collapse:collapse;font-size:.9rem;margin:12px 0}
table.ref th,table.ref td{border:1px solid var(--border);padding:8px 10px;text-align:left}
table.ref th{background:var(--bg)}
table.ref td:last-child{text-align:right;font-variant-numeric:tabular-nums}
.table-scroll{overflow-x:auto}

footer{
  border-top:1px solid var(--border);text-align:center;color:var(--muted);
  font-size:.88rem;padding:28px 16px 40px;background:var(--card)
}
footer a{color:var(--muted)}

.policy h2{font-size:1.5rem;margin:20px 0 16px}
.policy h3{font-size:1.1rem;margin:24px 0 8px}
.policy p,.policy li{color:#334155;font-size:.95rem}
.policy ul{padding-left:22px}