.sr-only{position:absolute;width:1px;height:1px;padding:0;margin:-1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap;border:0}
.brand-short{display:none}.form-group input:disabled,.form-group select:disabled{background:#f1f5f9;color:#64748b;cursor:not-allowed}
@media(max-width:600px){.brand-long{display:none}.brand-short{display:inline}}
:root{--primary:#1e3a8a;--primary-light:#2563eb;--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;--radius:18px;--shadow:0 2px 6px rgba(15,23,42,.06)}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:100px}body{margin:0;background:var(--bg-main);color:var(--text-main);font-family:-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Malgun Gothic",sans-serif;font-size:16px;line-height:1.8;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{touch-action:manipulation}a,button{ -webkit-tap-highlight-color:transparent}a:focus-visible,button:focus-visible,input:focus-visible,select:focus-visible,textarea:focus-visible,summary:focus-visible{outline:3px solid var(--primary-light);outline-offset:4px}button{cursor:pointer}svg{vertical-align:middle}h1,h2,h3{line-height:1.4;letter-spacing:-.04em;color:var(--text-main)}h1{font-size:38px;font-weight:800;margin:18px 0}h2{font-size:26px;margin:0 0 16px;font-weight:800}h3{font-size:20px;margin:0 0 10px}p{margin:0 0 16px}p:last-child{margin-bottom:0}ul,ol{padding-left:24px}li{margin-bottom:8px}img{max-width:100%}[hidden]{display:none!important}.wrap{width:min(100% - 40px,800px);margin:auto}.skip{position:fixed;top:-100px;left:20px;z-index:1000;background:#fff;padding:12px}.skip:focus{top:10px}.site-header{position:sticky;top:0;background:#fff;z-index:20;border-bottom:1px solid var(--border-color)}.header-inner{max-width:1200px;margin:auto;min-height:76px;padding:14px 24px;display:flex;align-items:center;gap:24px}.brand{display:flex;align-items:center;gap:11px;color:var(--text-main);font-size:18px;font-weight:800;text-decoration:none;white-space:nowrap}.brand-mark{width:40px;height:40px;background:var(--primary);color:white;border-radius:12px;display:grid;place-items:center}.header-nav{display:flex;gap:20px;margin-left:auto;align-items:center}.header-nav a{font-size:14px;text-decoration:none;color:var(--text-sub);padding:10px 0}.header-nav a[aria-current]{color:var(--primary);font-weight:800;border-bottom:2px solid var(--primary)}.menu-toggle{display:none;min-width:48px;min-height:44px;border:1px solid var(--border-color);border-radius:8px;background:white;color:var(--text-main);margin-left:auto}.hero{padding:52px 0 40px;background:linear-gradient(155deg,#eff6ff 0%,#f8fafc 70%);border-bottom:1px solid var(--border-color)}.eyebrow{color:var(--primary);font-size:13px;font-weight:800;letter-spacing:.05em;display:flex;gap:8px;align-items:center}.eyebrow:before{content:"";width:6px;height:6px;border-radius:50%;background:var(--primary-light)}.hero h1{max-width:730px}.hero h1 em{font-style:normal;color:var(--primary-light)}.hero-lead{max-width:680px;font-size:17px;color:var(--text-sub)}.meta{font-size:13px;color:var(--text-muted);display:flex;flex-wrap:wrap;gap:6px 18px;margin:16px 0}.breadcrumb{font-size:13px;color:var(--text-muted);margin-bottom:22px}.breadcrumb a{color:inherit}.actions{display:flex;flex-wrap:wrap;gap:12px;margin-top:24px}.btn{display:inline-flex;justify-content:center;align-items:center;gap:10px;min-height:50px;padding:12px 20px;border:2px solid var(--primary);border-radius:10px;background:var(--primary);color:white;text-decoration:none;font-weight:750;line-height:1.5}.btn-secondary{background:white;color:var(--primary)}.btn-quiet{border-color:var(--border-color);background:white;color:var(--text-sub)}.full{width:100%}.content{padding-top:32px;padding-bottom:48px}.section{margin:0 0 40px}.card,.hub-card,.nexus-card,.procedure-step-card,.calc-form-card,.calc-result-card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius);padding:26px;box-shadow:var(--shadow);margin:0 0 20px;min-width:0}.hub-card,.nexus-card{display:flex;gap:18px;align-items:flex-start;text-decoration:none;color:var(--text-sub);position:relative}.hub-card strong,.nexus-card strong{display:block;color:var(--text-main);font-size:19px;line-height:1.5;margin-bottom:6px;letter-spacing:-.03em}.hub-card p,.nexus-card p{font-size:15px;margin:0}.card-icon{flex:none;width:48px;height:48px;background:var(--primary-bg);color:var(--primary);border-radius:12px;display:grid;place-items:center;font-weight:800;font-size:18px}.card-arrow{flex:none;margin-left:auto;color:var(--primary);font-size:22px;line-height:1.7}.nexus-card{background:#f4f8ff;border-left:4px solid var(--primary-light);box-shadow:none}.card-tag{display:block;color:var(--primary);font-size:12px;font-weight:800;margin:0 0 6px;letter-spacing:.03em}.geo-summary-box{background:var(--primary-bg);border-left:4px solid var(--primary-light);border-radius:0 12px 12px 0;padding:24px;margin:28px 0}.geo-summary-box h2{font-size:20px}.geo-summary-box ul{margin-bottom:0}.notice{padding:20px;border-radius:12px;border:1px solid var(--border-color);margin:20px 0}.notice strong{display:block;margin-bottom:6px}.notice-info{background:#eff6ff;color:#1e3a8a}.notice-warning{background:#fffbeb;color:#92400e;border-color:#fde68a}.notice-error{background:#fef2f2;color:#991b1b;border-color:#fecaca}.notice-success{background:#ecfdf5;color:#065f46}.ad-placement{margin:32px 0;padding:16px 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);text-align:center}.ad-label{display:block;font-size:12px;color:var(--text-muted);letter-spacing:.12em}.adsbygoogle{display:block}.toc ol{list-style:none;counter-reset:toc;padding:0;margin:12px 0 0}.toc li{margin:0;border-bottom:1px solid var(--border-color)}.toc a{display:block;min-height:44px;padding:10px 0;text-decoration:none;font-size:15px}.toc a:before{counter-increment:toc;content:counter(toc,decimal-leading-zero) " ";color:var(--text-muted);margin-right:12px}section[id],h2[id],[tabindex="-1"]{scroll-margin-top:100px}.procedure-step-card{padding:24px}.step-num{display:inline-grid;place-items:center;width:32px;height:32px;border-radius:50%;background:var(--primary-bg);color:var(--primary);font-size:14px;font-weight:800;margin:0 0 12px}.flow{list-style:none;padding:0}.flow li{position:relative;background:white;padding:16px 20px 16px 58px;border:1px solid var(--border-color);border-radius:12px;margin-bottom:12px}.flow li:before{content:attr(data-step);position:absolute;left:18px;top:18px;background:var(--primary-bg);color:var(--primary);border-radius:50%;width:26px;height:26px;text-align:center;font-size:13px;font-weight:bold}.flow b{display:block}.flow span{font-size:14px;color:var(--text-sub)}.table-scroll{overflow-x:auto;margin:20px 0;border:1px solid var(--border-color);border-radius:12px}table{border-collapse:collapse;width:100%;font-size:15px;text-align:left}caption{text-align:left;background:white;padding:16px;font-weight:700}th,td{padding:14px 16px;vertical-align:top;border-bottom:1px solid var(--border-color);min-width:120px}thead th{background:var(--primary-bg);color:var(--primary)}tbody th{background:#f8fafc}tr:last-child td,tr:last-child th{border-bottom:0}.faq{border-top:1px solid var(--border-color)}details{padding:18px 0;border-bottom:1px solid var(--border-color)}summary{cursor:pointer;min-height:44px;font-weight:750;line-height:1.6;padding:8px 28px 8px 0}details p{color:var(--text-sub);padding:12px 0 4px}.source-list{font-size:14px}.source-list li{margin-bottom:16px}.source-list small{display:block;color:var(--text-muted)}.official{padding:24px;background:#fff;border:1px solid var(--border-color);border-radius:12px;margin-bottom:16px}.official p{font-size:13px;color:var(--text-muted)}.official .actions{margin-top:12px}.copy-text,pre{white-space:pre-wrap;overflow-wrap:anywhere;font-family:inherit;background:#f8fafc;border:1px solid var(--border-color);padding:20px;border-radius:10px;color:var(--text-sub);font-size:15px}.form-group{margin:0 0 24px;padding:20px;background:#f8fafc;border-radius:12px}.form-group label,.form-group legend{display:block;margin-bottom:10px;font-weight:750;font-size:16px}.form-group input:not([type=checkbox]):not([type=radio]),.form-group select,.form-group textarea{display:block;width:100%;border:2px solid var(--control-border);min-height:52px;border-radius:8px;background:white;padding:10px 12px;color:var(--text-main);font-size:16px;min-width:0}.form-group textarea{min-height:130px}.form-help{display:block;color:var(--text-muted);font-size:14px;margin-top:8px}.amount-korean{display:block;font-size:14px;color:var(--primary);margin-top:6px}.form-group [aria-invalid=true]{border-color:#991b1b}.field-error{display:block;color:#991b1b;font-size:14px;margin-top:8px}fieldset{min-width:0;border:0;padding:0}.option{display:flex!important;gap:12px;align-items:flex-start;min-height:48px;padding:12px;background:white;border:2px solid var(--control-border);border-radius:8px;margin-bottom:10px!important;font-weight:500!important}.option:has(input:checked){border-color:var(--primary-light);background:var(--primary-bg)}.option input{width:20px;height:20px;flex:none;accent-color:var(--primary);margin-top:4px}.calc-result-card{padding:0;overflow:clip}.result-head{padding:22px 26px;background:var(--primary);color:white;border-top:5px solid var(--accent-light)}.result-head h2{font-size:20px;color:white;margin:0}.result-body{padding:26px}.result-number{font-size:38px;font-weight:800;color:var(--primary);line-height:1.4;margin:12px 0}.summary-row{display:flex;justify-content:space-between;gap:16px;border-bottom:1px solid var(--border-color);padding:14px 0;flex-wrap:wrap}.summary-row strong{text-align:right}.search-box{display:flex;gap:8px;margin:24px 0}.search-box input{border:2px solid var(--control-border);border-radius:10px;min-width:0;flex:1;min-height:54px;padding:12px 16px;font-size:16px;background:white}.search-box button{padding:10px 18px}.search-results{margin-top:24px}.search-count{color:var(--text-muted);font-size:14px}.search-empty{padding:20px;background:#fff;border:1px solid var(--border-color);border-radius:12px}.article-list{list-style:none;padding:0}.article-list li{margin-bottom:12px}.article-list a{display:block;padding:18px 20px;border:1px solid var(--border-color);background:white;border-radius:12px;text-decoration:none;font-weight:700}.article-list small{display:block;color:var(--text-muted);font-weight:400;font-size:13px}.site-footer{border-top:1px solid var(--border-color);padding:36px 0;background:#fff;font-size:13px;color:var(--text-muted)}.footer-brand{font-weight:800;font-size:17px;color:var(--text-main)}.footer-links{display:flex;gap:8px 16px;flex-wrap:wrap;margin:18px 0}.footer-links a{min-height:44px;display:inline-flex;align-items:center;color:var(--text-sub)}.status-live{font-size:14px;color:var(--primary);min-height:26px;margin-top:10px}.print-only{display:none}.empty-state{color:var(--text-muted);padding:18px 0}.section-label{display:flex;align-items:center;justify-content:space-between;margin-bottom:20px}.section-label h2{margin:0}.section-label span{font-size:13px;color:var(--text-muted)}
@media(hover:hover){.btn:hover{background:#173172;border-color:#173172;color:#fff}.btn-secondary:hover,.btn-quiet:hover{background:var(--primary-bg);color:var(--primary);border-color:var(--primary-light)}.hub-card:hover,.nexus-card:hover,.article-list a:hover{border-color:#93b5eb;box-shadow:0 5px 20px #1e3a8a0d}.header-nav a:hover{color:var(--primary)}}
@media(max-width:1180px){.menu-toggle{display:block}.header-nav{display:none;position:absolute;top:100%;left:0;right:0;max-height:75vh;overflow:auto;background:white;border-bottom:1px solid var(--border-color);padding:16px 24px;flex-direction:column;align-items:stretch;gap:2px}.header-nav.is-open{display:flex}.header-nav a{padding:12px}.header-inner{min-height:72px}}@media(max-width:600px){.wrap{width:calc(100% - 32px)}.header-inner{padding:12px 16px;gap:8px}.brand{font-size:16px;gap:8px}.brand-mark{width:34px;height:36px}.hero{padding:32px 0 28px}h1{font-size:28px;line-height:1.4}h2{font-size:23px}.hero-lead{font-size:16px}.card,.hub-card,.nexus-card,.procedure-step-card,.calc-form-card{padding:20px}.hub-card{gap:12px}.card-icon{width:42px;height:42px;font-size:16px}.hub-card strong,.nexus-card strong{font-size:18px}.card-arrow{font-size:18px}.form-group{padding:16px}.result-head,.result-body{padding:20px}.result-number{font-size:32px}.actions .btn{flex:1 1 auto}.section{margin-bottom:32px}.geo-summary-box{padding:20px}.meta{font-size:12px}.table-scroll{margin-left:0;margin-right:0}}
@media(max-width:380px){.brand-mark{display:none}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*{animation:none;transition:none}}
@media print{.site-header,.site-footer,.ad-placement,.actions,.search-box,.no-print{display:none!important}.wrap{width:100%;max-width:none}.hero{padding:0;background:white;border:0}.card,.procedure-step-card,.calc-result-card{box-shadow:none;break-inside:avoid}.content{padding:16px 0}body{background:#fff;font-size:12pt}h1{font-size:24pt}h2{font-size:18pt}.print-only{display:block}.faq details{display:block}.faq details p{display:block}a{color:#000}.notice{break-inside:avoid}}
/* The complete hierarchy stays readable in the same single-column layout. */
.structure-jumps{display:flex;flex-wrap:wrap;gap:.5rem 1.2rem;padding-left:1.2rem}
.site-tree{padding-left:1.4rem}
.site-tree>li{padding:0 0 1.3rem .4rem;border-left:2px solid var(--border-color)}
.site-tree h3{margin:.8rem 0 .5rem}
.site-tree ul{padding-left:1.2rem}
.site-tree ul li{padding:.4rem 0;line-height:1.7}
.site-tree a,.breadcrumb a{overflow-wrap:anywhere}