 :root{--ink:#163b34;--text:#243633;--muted:#536963;--paper:#f5f6f1;--line:#d9e2dc;--accent:#b45b34}*{box-sizing:border-box}body{margin:0;background:var(--paper);color:var(--text);font:17px/1.8 -apple-system,BlinkMacSystemFont,"Noto Sans KR","Malgun Gothic",sans-serif}a{color:var(--ink);text-underline-offset:4px}.skip{position:absolute;left:12px;top:-100px}.skip:focus{top:8px;z-index:20;background:white}header{background:white;border-bottom:1px solid var(--line);padding:18px max(20px,calc((100vw - 1140px)/2));display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap}header>a{font-weight:750;text-decoration:none}nav{display:flex;gap:16px;flex-wrap:wrap;font-size:14px}main{max-width:1140px;margin:auto;padding:40px 22px 70px}.eyebrow{text-transform:uppercase;font-size:12px;letter-spacing:.14em;color:var(--accent);font-weight:750}h1{font-size:clamp(30px,4vw,50px);line-height:1.3;letter-spacing:-.055em;margin:10px 0 20px}h2{font-size:25px;line-height:1.4;letter-spacing:-.03em;margin:0 0 16px}h3{font-size:19px;line-height:1.5}.lead{font-size:19px;max-width:740px;color:var(--muted)}.grid{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:22px}.card{background:white;border:1px solid var(--line);border-radius:18px;padding:26px;margin-top:24px;min-width:0}.note{background:#eaf0e9;padding:16px 20px;border-left:3px solid var(--ink);border-radius:3px;margin:18px 0}.small{font-size:14px;color:var(--muted)}label{display:block;font-size:14px;font-weight:650;margin:12px 0 4px}input,select,textarea{font:inherit;width:100%;min-width:0;max-width:100%;padding:11px 12px;border:1px solid #aebeb5;border-radius:9px;background:white;color:var(--text)}input[type=file]{font-size:14px}textarea{min-height:90px}.two{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:12px}.buttons{display:flex;flex-wrap:wrap;gap:8px;margin:17px 0}button,.button{font:600 14px/1.5 system-ui;cursor:pointer;min-height:44px;padding:11px 16px;border:1px solid var(--ink);border-radius:9px;background:var(--ink);color:white;text-decoration:none}button.alt{background:white;color:var(--ink)}button.danger{color:#972f25;background:#fff;border-color:#d6a79e}button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,a:focus-visible{outline:3px solid #c87a39;outline-offset:3px}.message{white-space:pre-wrap;overflow-wrap:anywhere;color:#833224;font-weight:650}.results{background:#f2f6f0;padding:18px;border-radius:10px;min-height:72px;white-space:pre-wrap}.ledger{list-style:none;padding:0}.ledger>li{border-top:1px solid var(--line);padding:16px 0}.ledger h3{margin:0}.badge{display:inline-block;padding:2px 8px;background:#f6eddf;color:#784925;border-radius:5px;font-size:12px}.paragraph{max-width:740px}details{border-top:1px solid var(--line);padding:14px 0}summary{cursor:pointer;font-weight:700}footer{padding:30px 22px;background:white;border-top:1px solid var(--line);text-align:center;font-size:13px;color:var(--muted)}table{border-collapse:collapse;width:100%;font-size:15px}th,td{padding:12px;border-bottom:1px solid var(--line);text-align:left;vertical-align:top}.scroll{overflow-x:auto}p,li,td{overflow-wrap:anywhere}@media(max-width:760px){.grid{grid-template-columns:1fr}.two{grid-template-columns:1fr}main{padding:26px 18px 55px}.card{padding:20px}header{padding:14px 18px}.lead{font-size:17px}}@media(prefers-reduced-motion:reduce){*{scroll-behavior:auto!important}}@media print{header,nav,footer,.buttons,.no-print{display:none}.grid{display:block}.card{break-inside:avoid;border-color:#bbb}body{background:white}main{padding:0}input,select,textarea{border:0;padding:2px}}
