:root{
  --paper:#f7f5ee;--paper2:#efece2;--card:#fffefa;--ink:#16211c;--ink2:#47544d;--ink3:#67736c;--line:#d9d5c7;
  --green:#14503c;--green2:#0e3b2c;--seal:#c8371f;--good:#14683f;--bad:#b42318;--warn:#975a04;
  --r:6px;color-scheme:light;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--paper);color:var(--ink);font:400 16px/1.7 "Pretendard Variable",Pretendard,system-ui,sans-serif;word-break:keep-all;overflow-wrap:break-word}
a{color:var(--green)}
h1,h2,h3{line-height:1.25;letter-spacing:-.02em;margin:0;font-weight:800}
h1{font-size:clamp(30px,5.2vw,50px)}
h2{font-size:clamp(23px,3vw,30px);margin-bottom:22px}
h3{font-size:18px;font-weight:700}
small{color:var(--ink3)}
.wrap{max-width:1120px;margin:0 auto;padding:0 20px}
.narrow{max-width:760px}
.skip{position:absolute;left:-999px}.skip:focus{left:12px;top:12px;background:#fff;padding:8px 12px;z-index:50}
:focus-visible{outline:3px solid var(--seal);outline-offset:2px}
.top{background:var(--paper);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:20}
.top-in{display:flex;align-items:center;gap:20px;height:64px}
.logo{display:inline-flex;align-items:center;gap:9px;font-weight:800;font-size:19px;letter-spacing:-.03em;color:var(--ink);text-decoration:none;white-space:nowrap}
.seal{display:inline-grid;place-items:center;width:27px;height:27px;border:2px solid var(--seal);border-radius:5px;color:var(--seal);font-size:15px;font-weight:800;transform:rotate(-4deg)}
.menu{display:none;margin-left:auto}
.menu summary{list-style:none;cursor:pointer;padding:9px;min-width:44px;min-height:44px}
.menu summary::-webkit-details-marker{display:none}
.menu summary span{display:block;height:2px;width:22px;margin:5px 0;background:var(--ink)}
.desk{display:flex;gap:18px;margin-left:auto}
.desk a,.menu nav a{color:var(--ink2);text-decoration:none;font-size:15px;font-weight:600;white-space:nowrap;padding:6px 0}
.desk a:hover,.desk a[aria-current],.menu nav a[aria-current]{color:var(--ink);box-shadow:inset 0 -2px 0 var(--seal)}
.btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:0 24px;border:1px solid var(--green);border-radius:var(--r);background:var(--green);color:#fff;font:inherit;font-weight:700;text-decoration:none;cursor:pointer}
.btn:hover{background:var(--green2)}
.btn.small{min-height:40px;padding:0 15px;font-size:14px}
.btn.ghost{background:transparent;color:var(--green)}
.btn.ghost:hover{background:var(--paper2)}
.btn.ghost.danger{color:var(--bad);border-color:var(--bad)}
.btn.wide{width:100%}
.cta{display:flex;gap:10px;flex-wrap:wrap;margin:26px 0 0}
.kicker{margin:0 0 12px;color:var(--seal);font-weight:700;font-size:14px;letter-spacing:.02em}
.kicker a{color:inherit}
.lead{font-size:clamp(17px,2vw,19px);color:var(--ink2);max-width:640px;margin:16px 0 0}
.hero{padding:clamp(44px,7vw,84px) 0;border-bottom:1px solid var(--line)}
.hero-in{display:grid;grid-template-columns:1.25fr .9fr;gap:56px;align-items:center}
.receipt{background:var(--card);border:1px solid var(--line);border-top:4px solid var(--ink);padding:24px;box-shadow:0 18px 40px -28px rgba(22,33,28,.55);transform:rotate(.6deg)}
.r-title{font-weight:800;margin:0 0 14px}
.receipt label,.tool label{display:block;font-size:14px;font-weight:600;color:var(--ink2);margin-bottom:12px}
input,select,textarea{display:block;width:100%;min-height:46px;margin-top:5px;padding:9px 12px;border:1px solid #b6b2a3;border-radius:var(--r);background:#fff;color:var(--ink);font:inherit;font-variant-numeric:tabular-nums}
input[type=checkbox]{display:inline-block;width:18px;height:18px;min-height:0;margin:0;accent-color:var(--green)}
dl{margin:0}
.receipt dl{border-top:1px dashed var(--ink3);padding-top:12px;margin-top:6px}
.receipt dl div,.calc div{display:flex;justify-content:space-between;gap:16px;padding:5px 0}
dt{color:var(--ink2)}dd{margin:0;font-weight:700;font-variant-numeric:tabular-nums;text-align:right}
.sum dt,.sum dd,tr.sum th,tr.sum td{font-weight:800;color:var(--ink)}
.receipt .sum{border-top:1px solid var(--ink);margin-top:6px;padding-top:10px}.receipt .sum dd{font-size:21px;color:var(--seal)}
.fine{font-size:13.5px;color:var(--ink3);margin:12px 0 0}
.band{padding:clamp(44px,6vw,72px) 0;border-bottom:1px solid var(--line)}
.band.alt{background:var(--paper2)}
.band.ink{background:var(--green2);color:#f2f0e6;border:0}
.band.ink h2{margin:0;color:#fff}.split{display:grid;grid-template-columns:1fr 1.2fr;gap:48px;align-items:start}.split p{margin:0;font-size:18px;color:#d9dfd6}
.modules{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}
.modules a{display:grid;grid-template-columns:56px minmax(150px,240px) 1fr;gap:18px;align-items:baseline;padding:22px 4px;border-bottom:1px solid var(--line);text-decoration:none;color:inherit;transition:background .15s}
.modules a:hover{background:var(--paper2)}
.modules span{color:var(--seal);font-weight:800;font-variant-numeric:tabular-nums}
.modules p{margin:0;color:var(--ink2)}
.pagehead{padding:clamp(40px,6vw,68px) 0;border-bottom:1px solid var(--line)}
.rows{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}
.rows li{display:grid;grid-template-columns:minmax(160px,270px) 1fr;gap:20px;padding:18px 2px;border-bottom:1px solid var(--line)}
.rows p{margin:0;color:var(--ink2)}
.steps{list-style:none;counter-reset:s;display:grid;grid-template-columns:repeat(auto-fit,minmax(190px,1fr));gap:28px;padding:0;margin:0}
.steps li{counter-increment:s;border-top:2px solid var(--ink);padding-top:12px}
.steps li::before{content:counter(s);display:block;font-size:30px;font-weight:800;color:var(--seal);line-height:1.1;margin-bottom:6px}
.steps p{margin:6px 0 0;color:var(--ink2);font-size:15px}
.note{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:12px 16px;margin:22px 0 0;color:var(--ink2)}
.note.strong{border-color:var(--seal);color:var(--ink)}
.plain{margin:0;padding-left:20px}.plain li{margin:6px 0}
.tablewrap{overflow-x:auto;-webkit-overflow-scrolling:touch}
.compare{width:100%;border-collapse:collapse;min-width:560px;background:var(--card)}
.compare th,.compare td{border-bottom:1px solid var(--line);padding:14px;text-align:left;vertical-align:top}
.compare thead th{border-bottom:2px solid var(--ink)}
.compare tbody th{width:130px;color:var(--ink2);font-weight:600}
.compare td:last-child{font-weight:600}
.price>div{border:1px solid var(--line);background:var(--card);padding:24px;max-width:520px}
.amount{font-size:40px;font-weight:800;margin:6px 0;letter-spacing:-.03em}
.price p:last-child{margin:0;color:var(--ink2)}
.faq details{border-bottom:1px solid var(--line)}
.faq details:first-child{border-top:2px solid var(--ink)}
.faq summary{cursor:pointer;padding:16px 2px;font-weight:700}
.faq p{margin:0 0 18px;color:var(--ink2)}
.tool{display:flex;gap:10px;align-items:flex-end;flex-wrap:wrap}
.tool label{flex:1 1 240px;margin:0}
.tool.col{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr))}
.tool .btn{min-height:46px}
.result{margin-top:20px}
.good{color:var(--good);font-weight:700}.bad{color:var(--bad);font-weight:600}.big{font-size:24px;font-weight:800;margin:8px 0}
.ledger{width:100%;border-collapse:collapse;background:var(--card);border-top:2px solid var(--ink)}
.ledger th,.ledger td{padding:10px 12px;border-bottom:1px solid var(--line);text-align:left;font-weight:400;font-variant-numeric:tabular-nums}
.ledger td{text-align:right;font-weight:600}
.ledger .sum td{font-size:19px;color:var(--seal)}
.bars{list-style:none;padding:0;margin:14px 0 0}
.bars li{margin-bottom:14px}.bar-head{display:flex;justify-content:space-between;gap:12px}
.bar{height:10px;background:var(--paper2);margin:5px 0}.bar i{display:block;height:100%;background:var(--green)}
.links{list-style:none;margin:0;padding:0;border-top:2px solid var(--ink)}
.links a{display:block;padding:16px 2px;border-bottom:1px solid var(--line);text-decoration:none;color:inherit}
.links a:hover strong{color:var(--seal)}
.links span{display:block;color:var(--ink2);font-size:15px;margin-top:3px}
.prose h2{margin:38px 0 14px;font-size:23px}.prose h3{margin:26px 0 8px}
.prose p,.prose ul,.prose ol{margin:0 0 16px}
.prose table{width:100%;border-collapse:collapse;margin:0 0 20px;font-size:15px;display:block;overflow-x:auto}
.prose th,.prose td{border:1px solid var(--line);padding:9px 11px;text-align:left;background:var(--card)}
.prose th{background:var(--paper2)}
.tldr{background:var(--card);border:1px solid var(--seal);border-radius:var(--r);padding:16px 18px;margin:0 0 26px}
.tldr strong{display:block;margin-bottom:3px}
.srch{font-size:17px!important}.src{font-size:14px}
.doc h1{font-size:32px}.doc .ledger{margin-top:22px}
.foot{background:var(--ink);color:#c8cec7;padding:36px 0;font-size:14px}
.foot strong{color:#fff}.foot p{margin:6px 0 0}.foot a{color:#c8cec7}
.foot-in{display:flex;justify-content:space-between;gap:30px;flex-wrap:wrap}.foot nav{display:flex;gap:18px;flex-wrap:wrap}
@media (max-width:1040px){
  .desk{display:none}
  .menu{display:block}
  .menu nav{position:absolute;left:0;right:0;top:64px;display:flex;flex-direction:column;background:var(--paper);border-bottom:1px solid var(--line);padding:6px 20px 14px}
  .menu nav a{padding:10px 0}
  .top-in{gap:8px}
}
@media (max-width:760px){
  .hero-in,.split{grid-template-columns:1fr;gap:32px}
  .receipt{transform:none}
  .modules a{grid-template-columns:36px 1fr}.modules p{grid-column:2}
  .rows li{grid-template-columns:1fr;gap:4px}
}
@media print{.top,.foot,.noprint{display:none}body{background:#fff}.band{border:0;padding:0}}
@media (prefers-reduced-motion:reduce){*{transition:none!important}}