:root{--bg:#f6f8fb;--fg:#13293d;--mut:#4a5a6a;--ac:#1d6f42;--ac-bg:#e3f4ea;--card:#fff;--line:#dde3ea;--up:#166534;--down:#b42318;--warn-bg:#fff7e6}
*{box-sizing:border-box}
body{margin:0;font-family:Pretendard,-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Noto Sans KR","Malgun Gothic",sans-serif;background:var(--bg);color:var(--fg);line-height:1.7;font-size:16px;word-break:keep-all;-webkit-text-size-adjust:100%}
a{color:#1a5fb4}
.wrap{max-width:1120px;margin:0 auto;padding:0 16px}
.top{background:var(--fg);color:#fff}.top .wrap{display:flex;flex-wrap:wrap;align-items:center;gap:6px 20px;padding:10px 16px}
.brand{color:#fff;text-decoration:none;font-weight:700;font-size:18px}
.top nav{display:flex;flex-wrap:wrap;gap:2px 14px;font-size:14px}.top nav a{color:#cfd8e3;text-decoration:none;padding:4px 0}.top nav a.on,.top nav a:hover{color:#8fe3b0}
.badges{display:flex;flex-wrap:wrap;gap:8px;margin:22px 0 0;font-size:14px}
.badge{display:inline-block;background:var(--ac-bg);color:var(--ac);font-weight:700;border-radius:999px;padding:3px 12px}
.badge.src{background:#eef2f7;color:var(--fg);font-weight:500}
h1{font-size:40px;margin:10px 0 8px;line-height:1.25;letter-spacing:-.02em}
h2{font-size:22px;margin:32px 0 10px;line-height:1.35}h3{font-size:17px;margin:20px 0 6px}
.lead{color:#2f4254;margin:0 0 14px;max-width:760px}
.notice{background:var(--warn-bg);border:1px solid #f3d38b;border-radius:10px;padding:10px 14px;font-size:14px;margin:0 0 18px}
.notice strong{color:#7a4b00}
.layout{display:grid;grid-template-columns:minmax(0,1fr) 340px;gap:24px;align-items:start}
.steps details{background:var(--card);border:1px solid var(--line);border-radius:12px;margin:0 0 12px;box-shadow:0 1px 2px rgba(19,41,61,.05)}
.steps summary{cursor:pointer;list-style:none;padding:14px 18px;font-weight:700;font-size:17px;display:flex;align-items:center;gap:10px}
.steps summary::-webkit-details-marker{display:none}
.steps summary .no{display:inline-flex;width:28px;height:28px;border-radius:50%;background:var(--fg);color:#fff;align-items:center;justify-content:center;font-size:14px;flex:none}
.steps summary .hint{margin-left:auto;font-weight:400;font-size:13px;color:var(--mut)}
.steps summary::after{content:"▾";color:var(--mut);margin-left:6px}.steps details[open] summary::after{content:"▴"}
.fields{display:grid;grid-template-columns:1fr 1fr;gap:12px 16px;align-items:end;padding:0 18px 18px}
.fields .full{grid-column:1/-1}
.fields h4{grid-column:1/-1;margin:8px 0 -4px;font-size:14px;color:var(--mut);border-top:1px dashed var(--line);padding-top:10px}
label{display:flex;flex-direction:column;font-size:14px;font-weight:600;gap:4px}
label small{font-weight:400;color:var(--mut);font-size:12.5px;line-height:1.5}
label.chk{flex-direction:row;flex-wrap:wrap;align-items:flex-start;gap:2px 8px;font-weight:500}
label.chk small{flex:1 1 100%;padding-left:26px}
label.chk input{width:18px;height:18px;margin-top:3px;flex:none}
input[type=text],input[type=number],select{font:inherit;font-size:16px;padding:9px 11px;border:1px solid #b8c3cf;border-radius:8px;background:#fff;color:var(--fg);width:100%;font-weight:500}
input::placeholder{color:#5f6b7a;font-weight:400;opacity:1}
input:focus,select:focus,summary:focus-visible,button:focus-visible,a:focus-visible{outline:3px solid #8fc7a5;outline-offset:1px}
.won{position:relative}.won input{padding-right:34px;text-align:right}.won::after{content:"원";position:absolute;right:11px;bottom:10px;color:var(--mut);font-size:14px;pointer-events:none}
.kor{font-size:12.5px;color:var(--ac);font-weight:500;min-height:1em}
.fields p.kor{margin:-4px 0 0}.fields p.kor:empty{display:none}
.result{position:sticky;top:12px;background:var(--card);border:2px solid var(--fg);border-radius:14px;padding:18px;box-shadow:0 4px 14px rgba(19,41,61,.10)}
.result .lbl{font-size:14px;color:var(--mut);margin:0}
.result .big{font-size:34px;font-weight:800;line-height:1.2;margin:4px 0 2px;letter-spacing:-.02em}
.result .big.up{color:var(--up)}.result .big.down{color:var(--down)}
.result .sub{font-size:14px;color:var(--mut);margin:0 0 12px}
.result dl{display:grid;grid-template-columns:1fr auto;gap:4px 10px;margin:0;font-size:14px;border-top:1px solid var(--line);padding-top:10px}
.result dt{color:var(--mut)}.result dd{margin:0;text-align:right;font-variant-numeric:tabular-nums;font-weight:600}
.result .tip{font-size:13.5px;background:var(--ac-bg);border-radius:8px;padding:8px 10px;margin:12px 0 0}
.result .fine{font-size:12.5px;color:var(--mut);margin:10px 0 0;line-height:1.55}
.btn{display:inline-block;background:var(--fg);color:#fff;border:0;border-radius:8px;padding:9px 14px;font:inherit;font-size:14px;font-weight:600;cursor:pointer;text-decoration:none}
.btn.ghost{background:#fff;color:var(--fg);border:1px solid #b8c3cf}
.mbar{display:none}
.panel{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:16px 18px;margin:14px 0}
.scroll{overflow-x:auto}
table{border-collapse:collapse;width:100%;font-size:14.5px;background:#fff}
th,td{border-bottom:1px solid var(--line);padding:8px 10px;text-align:left;vertical-align:top}
td.n,th.n{text-align:right;font-variant-numeric:tabular-nums;white-space:nowrap}
tr.sum td{font-weight:700;background:#f1f5f9}tr.minus td.n{color:#334155}
tr.sec td{background:#f8fafc;color:var(--mut);font-size:13px;font-weight:700;padding-top:12px}
.sim{display:grid;grid-template-columns:repeat(3,1fr);gap:12px;margin:12px 0}
.sim .opt{border:1px solid var(--line);border-radius:10px;padding:12px;background:#fff}
.sim .opt.best{border:2px solid var(--ac)}
.sim .opt h3{margin:0 0 4px;font-size:15px}.sim .opt .v{font-size:22px;font-weight:800;margin:0}.sim .opt p{margin:4px 0 0;font-size:13.5px;color:var(--mut)}
.simin{display:flex;flex-wrap:wrap;gap:10px;align-items:flex-end}.simin label{min-width:240px;flex:1}
.prose p,.prose li{max-width:760px}
.faq details{background:#fff;border:1px solid var(--line);border-radius:10px;padding:10px 14px;margin:8px 0}
.faq summary{cursor:pointer;font-weight:700}
.ad{border:1px dashed #c3ccd6;border-radius:10px;min-height:100px;margin:22px 0;padding:6px;text-align:center;color:var(--mut)}
.ad-label{display:block;font-size:12px;color:var(--mut);text-align:left}
.related{display:grid;grid-template-columns:repeat(3,1fr);gap:12px}
.related a{display:block;background:#fff;border:1px solid var(--line);border-radius:10px;padding:12px 14px;text-decoration:none;color:var(--fg)}
.related a strong{display:block;color:#1a5fb4}.related a span{font-size:13.5px;color:var(--mut)}
.foot{font-size:13.5px;color:var(--mut);border-top:1px solid var(--line);margin-top:36px;padding-top:12px;padding-bottom:90px}
.disclaimer{background:#fff;border:1px solid var(--line);border-radius:10px;padding:10px 14px;color:var(--fg)}
.crumb{font-size:13px;color:var(--mut);margin:16px 0 0}.crumb a{color:var(--mut)}
@media (max-width:900px){
  .layout{grid-template-columns:1fr}
  .result{position:static}
  .mbar{display:flex;position:fixed;left:0;right:0;bottom:0;height:64px;background:var(--fg);color:#fff;align-items:center;justify-content:space-between;padding:0 16px;z-index:20;box-shadow:0 -2px 10px rgba(0,0,0,.2)}
  .mbar .l{font-size:12.5px;color:#cfd8e3;line-height:1.3}.mbar .v{font-size:20px;font-weight:800;color:#fff}
  .mbar a{color:#fff;font-size:14px;font-weight:600;border:1px solid #6b8299;border-radius:8px;padding:7px 12px;text-decoration:none}
  .related{grid-template-columns:1fr}
}
@media (max-width:600px){
  h1{font-size:28px}.result .big{font-size:30px}
  .fields{grid-template-columns:1fr;padding:0 14px 16px}.steps summary{padding:12px 14px}
  .steps summary .hint{display:none}.steps summary::after{margin-left:auto}
  .sim{grid-template-columns:1fr}
  th,td{padding:7px 6px}
}
@media (max-width:480px){.ad-empty{display:none}}
@media print{.top,.mbar,.ad,.steps,.simin{display:none}.layout{display:block}}
label.chk:not(:has(small)){flex-wrap:nowrap}
.panel:has(> table > tbody:empty){padding:12px 18px}
.panel:has(> table > tbody:empty)::before{content:"연봉과 카드 사용액을 넣으면 공제 문턱(총급여 25%)과 한도 계산이 여기에 표로 나옵니다.";display:block;font-size:14px;color:var(--mut)}