:root {
  --ink: #16202e;
  --muted: #56637a;
  --line: #d5dce5;
  --brand: #1450a3;
  --brand-ink: #0d3c7c;
  --bg: #f5f7fa;
  --card: #fff;
  --good: #0d7a4f;
  --bad: #c22b2b;
  --w: 760px;
}
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body {
  margin: 0;
  font-family: -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Noto Sans KR", "Malgun Gothic", sans-serif;
  line-height: 1.68;
  color: var(--ink);
  background: var(--bg);
}
a { color: var(--brand); }
main { max-width: var(--w); margin: 0 auto; padding: 20px 16px 40px; }
h1 { font-size: 1.55rem; line-height: 1.35; margin: 8px 0 10px; letter-spacing: -0.01em; }
h2 { font-size: 1.18rem; margin: 1.9em 0 0.55em; line-height: 1.4; }
h3 { font-size: 1.02rem; margin: 1.3em 0 0.35em; }
p { margin: 0.65em 0; }
ul, ol { padding-left: 1.35em; }
li { margin: 0.3em 0; }
.updated { font-size: 0.82rem; color: var(--muted); margin: 0.1em 0 1em; }
.lead { color: var(--muted); font-size: 1.02rem; }
.aeo {
  background: #eef4fd;
  border: 1px solid #cfdff5;
  border-left: 4px solid var(--brand);
  border-radius: 10px;
  padding: 12px 14px;
  margin: 0 0 18px;
}
.aeo p { margin: 0.25em 0; }
.aeo .q { font-weight: 700; }
.aeo .src { font-size: 0.85rem; color: var(--muted); overflow-wrap: anywhere; }

nav.site {
  background: #fff;
  border-bottom: 1px solid var(--line);
}
nav.site .in {
  max-width: var(--w);
  margin: 0 auto;
  padding: 10px 16px;
  display: flex;
  flex-wrap: wrap;
  align-items: baseline;
  gap: 6px 14px;
}
nav.site .brand { font-weight: 800; color: var(--ink); text-decoration: none; font-size: 1rem; }
nav.site a { color: var(--brand); text-decoration: none; font-size: 0.93rem; }
nav.site a[aria-current="page"] { color: var(--ink); font-weight: 700; text-decoration: underline; }

footer.site { border-top: 1px solid var(--line); background: #fff; margin-top: 36px; }
footer.site .in { max-width: var(--w); margin: 0 auto; padding: 18px 16px 28px; font-size: 0.85rem; color: var(--muted); }
footer.site .disc { margin: 0 0 6px; }
footer.site section { margin-top: 12px; }
footer.site h2 { font-size: 0.9rem; margin: 0 0 4px; color: var(--ink); }
footer.site ul { list-style: none; margin: 0; padding: 0; display: flex; flex-wrap: wrap; gap: 4px 14px; }
footer.site a { color: var(--brand); }

.card {
  background: var(--card);
  border: 1px solid var(--line);
  border-radius: 12px;
  padding: 16px;
  margin: 16px 0;
  box-shadow: 0 1px 2px rgba(22, 32, 46, 0.04);
}
.calc { background: var(--card); border: 1px solid var(--line); border-radius: 12px; padding: 16px; margin: 16px 0; }
.grid { display: grid; grid-template-columns: 1fr 1fr; gap: 10px 14px; }
.grid .full { grid-column: 1 / -1; }
label { display: block; font-weight: 600; font-size: 0.9rem; }
label small { display: block; font-weight: 400; color: var(--muted); font-size: 0.78rem; }
input, select {
  width: 100%;
  min-height: 44px;
  margin-top: 4px;
  padding: 8px 10px;
  font: inherit;
  font-variant-numeric: tabular-nums;
  color: var(--ink);
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #fff;
}
input:focus, select:focus, button:focus-visible, a:focus-visible {
  outline: 3px solid #9cc0f5;
  outline-offset: 1px;
}
input[aria-invalid="true"] { border-color: var(--bad); }
button {
  min-height: 44px;
  padding: 8px 16px;
  font: inherit;
  font-weight: 700;
  border-radius: 9px;
  border: 1px solid var(--brand);
  background: var(--brand);
  color: #fff;
  cursor: pointer;
}
button.secondary { background: #fff; color: var(--brand-ink); }
button.ghost { background: transparent; color: var(--brand-ink); border-color: var(--line); }
button:disabled { opacity: 0.55; cursor: default; }
.actions { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 12px; }
.tabs { display: flex; flex-wrap: wrap; gap: 6px; margin: 10px 0 2px; }
.tabs button { min-height: 40px; padding: 6px 12px; font-size: 0.9rem; background: #fff; color: var(--brand-ink); border-color: var(--line); }
.tabs button[aria-pressed="true"] { background: var(--brand); color: #fff; border-color: var(--brand); }
.tool-err { color: var(--bad); min-height: 1.3em; margin: 8px 0 0; font-size: 0.9rem; }
.notice { color: var(--brand-ink); background: #eef4fd; border-radius: 8px; padding: 8px 10px; font-size: 0.88rem; margin: 8px 0 0; }

.result { margin-top: 16px; }
.kpis { display: grid; grid-template-columns: 1fr 1fr; gap: 10px; }
.kpi { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 12px; }
.kpi dt { font-size: 0.82rem; color: var(--muted); }
.kpi dd { margin: 2px 0 0; font-size: 1.28rem; font-weight: 800; font-variant-numeric: tabular-nums; }
.kpi dd.big { font-size: 1.5rem; color: var(--brand-ink); }
.kpi .sub { font-size: 0.8rem; color: var(--muted); font-weight: 400; }
.bar { height: 12px; background: #e6ebf2; border-radius: 999px; overflow: hidden; margin: 6px 0 4px; }
.bar > span { display: block; height: 100%; background: #1450a3; }
.bar-legend { font-size: 0.82rem; color: var(--muted); }

.tw { overflow-x: auto; -webkit-overflow-scrolling: touch; margin: 10px 0; border-radius: 8px; }
table { border-collapse: collapse; width: 100%; font-size: 0.88rem; background: #fff; }
th, td { border: 1px solid var(--line); padding: 6px 8px; text-align: right; font-variant-numeric: tabular-nums; white-space: nowrap; }
th:first-child, td:first-child { text-align: left; }
thead th { background: #edf2f9; position: sticky; top: 0; }
tbody tr:nth-child(even) { background: #fafbfd; }
details.year { margin: 8px 0; border: 1px solid var(--line); border-radius: 8px; background: #fff; }
details.year > summary { padding: 10px 12px; font-weight: 700; cursor: pointer; min-height: 40px; }
details.year > div { padding: 0 8px 8px; }
details.year .yr-sum { font-weight: 400; color: var(--muted); font-size: 0.84rem; }
details.faq { background: #fff; border: 1px solid var(--line); border-radius: 10px; padding: 10px 14px; margin: 8px 0; }
details.faq summary { cursor: pointer; font-weight: 650; min-height: 32px; }
.sources { font-size: 0.85rem; color: var(--muted); }
.sources ul { padding-left: 18px; }
.sources li { overflow-wrap: anywhere; }
.related ul { list-style: none; padding: 0; margin: 0; display: flex; flex-wrap: wrap; gap: 6px 16px; }
.related li { margin: 0; }
.app-list { list-style: none; padding: 0; }
.app-list li { display: flex; flex-wrap: wrap; justify-content: space-between; gap: 6px; border-top: 1px solid var(--line); padding: 8px 0; }
.app-list li:first-child { border-top: 0; }
.app-list .meta { color: var(--muted); font-size: 0.85rem; }
.dday { font-size: 1.6rem; font-weight: 800; color: var(--brand-ink); font-variant-numeric: tabular-nums; }
.badge { display: inline-block; font-size: 0.75rem; padding: 1px 8px; border-radius: 999px; background: #e7f5ee; color: var(--good); }
.badge.assume { background: #fff4e0; color: #8a5a00; }
.note { font-size: 0.8rem; color: var(--muted); }
.cta-row { display: flex; flex-wrap: wrap; gap: 8px; margin-top: 10px; }
.visually-hidden { position: absolute; width: 1px; height: 1px; padding: 0; margin: -1px; overflow: hidden; clip: rect(0 0 0 0); white-space: nowrap; border: 0; }
.tool-nav { display: flex; flex-wrap: wrap; gap: 6px 14px; font-size: 0.9rem; margin: 4px 0 14px; }
.tool-nav a { color: var(--brand); }
.mono { font-variant-numeric: tabular-nums; }

@media (max-width: 560px) {
  main { padding: 14px 12px 32px; }
  h1 { font-size: 1.36rem; }
  .grid { grid-template-columns: 1fr; }
  .kpis { grid-template-columns: 1fr; }
  .kpi dd { font-size: 1.2rem; }
  table { font-size: 0.8rem; }
  th, td { padding: 5px 5px; }
}

@media (max-width: 400px) {
  table { font-size: 0.75rem; }
  th, td { padding: 4px 4px; }
}

@media print {
  nav.site, footer.site, .actions, .tabs, .ad-slot { display: none; }
  body { background: #fff; }
  .card, .calc { box-shadow: none; border-color: #999; }
  details.year > div { display: block; }
}