:root{--navy:#0d1525;--navy-mid:#1a2444;--navy-light:#2d3a5e;--gold:#c9a84c;--gold-light:#e8c97a;--gold-pale:#faf5e9;--bg:#f2f3f7;--surface:#fff;--border:#dde0ec;--text:#0d1120;--text-sub:#5a6280;--text-muted:#9299b0;--blue-badge:#e8f0fe;--blue-text:#1a56c4;--red-hl:#d93025;--radius-card:14px;--radius-inp:10px;--radius-btn:10px;--shadow-card:0 2px 12px rgba(13,21,37,.07);--shadow-inp:0 0 0 3px rgba(201,168,76,.25)}*,*::before,*::after{box-sizing:border-box;margin:0;padding:0}body{font-family:'Pretendard Variable',-apple-system,BlinkMacSystemFont,'Segoe UI','Apple SD Gothic Neo','Noto Sans KR',sans-serif;background:var(--bg);color:var(--text);line-height:1.6;-webkit-font-smoothing:antialiased}.site-header{position:sticky;top:0;z-index:100;background:var(--navy);border-bottom:2px solid var(--gold);display:flex;align-items:center;justify-content:space-between;padding:0
32px;height:60px}.site-logo{display:flex;align-items:baseline;gap:8px;text-decoration:none}.site-logo-en{font-size:18px;font-weight:800;color:var(--gold);letter-spacing:2px}.site-logo-kr{font-size:13px;color:rgba(255,255,255,.65);font-weight:500}.site-nav{display:flex;gap:28px;align-items:center}.site-nav
a{color:rgba(255,255,255,.75);text-decoration:none;font-size:14px;font-weight:500;transition:color .2s}.site-nav a:hover,
.site-nav
a.active{color:var(--gold)}.site-nav .btn-consult{background:var(--gold);color:var(--navy) !important;padding:7px
16px;border-radius:6px;font-weight:700;font-size:13px}.site-nav .btn-consult:hover{background:var(--gold-light)}.page-hero{background:linear-gradient(135deg, var(--navy) 0%, var(--navy-mid) 100%);padding:36px
32px 32px;text-align:center}.page-hero
.breadcrumb{font-size:13px;color:rgba(255,255,255,.45);margin-bottom:10px}.page-hero .breadcrumb
span{color:var(--gold)}.page-hero
h1{font-size:26px;font-weight:800;color:#fff;letter-spacing:-.5px;margin-bottom:6px}.page-hero
p{font-size:14px;color:rgba(255,255,255,.6)}.page-content{max-width:700px;margin:0
auto;padding:32px
20px 60px}.site-footer{background:var(--navy);color:rgba(255,255,255,.5);text-align:center;padding:28px
20px;font-size:13px;line-height:1.8}.site-footer
a{color:var(--gold);text-decoration:none}.site-footer .footer-cta{display:inline-block;margin-top:12px;padding:10px
24px;background:var(--gold);color:var(--navy);font-weight:700;border-radius:8px;font-size:14px;text-decoration:none}.site-footer .footer-cta:hover{background:var(--gold-light)}.calculator-container{width:100%}.calc-header{display:none}.calc-section{background:var(--surface);border-radius:var(--radius-card);padding:28px
28px 24px;margin-bottom:16px;box-shadow:var(--shadow-card);border:1px
solid var(--border)}.calc-section h2,.calc-section>h2{font-size:15px;font-weight:700;color:var(--navy);margin-bottom:20px;padding-bottom:12px;border-bottom:1px solid var(--border);display:flex;align-items:center;gap:8px;position:relative}.calc-section h2::before{content:'';display:inline-block;width:3px;height:16px;background:var(--gold);border-radius:2px;flex-shrink:0}.badge{font-size:11px;font-weight:600;padding:3px
8px;border-radius:4px;margin-left:auto}.badge.required{background:var(--blue-badge);color:var(--blue-text)}.badge.optional{background:#f1f3f4;color:var(--text-sub)}.section-desc{font-size:13px;color:var(--text-sub);margin:-12px 0 18px;line-height:1.6}.form-group{margin-bottom:20px}.form-group:last-child{margin-bottom:0}label{display:block;font-size:14px;font-weight:600;color:var(--text);margin-bottom:7px}.sub-label{display:block;font-size:11px;color:var(--text-muted);font-weight:400}.doc-ref{font-size:12px;color:var(--blue-text);font-weight:400}small{display:block;margin-top:5px;font-size:12px;color:var(--text-muted);line-height:1.5}.input-wrapper{position:relative;display:flex;align-items:center}input[type="text"]{width:100%;background:#f7f8fb;border:1.5px solid var(--border);border-radius:var(--radius-inp);padding:12px
42px 12px 14px;font-size:15px;font-weight:500;color:var(--text);font-family:inherit;transition:border-color .2s, box-shadow .2s;text-align:right}input[type="text"]:focus{outline:none;border-color:var(--gold);background:#fff;box-shadow:var(--shadow-inp)}input[type="text"]::placeholder{color:var(--text-muted);font-weight:400}.currency{position:absolute;right:14px;font-size:14px;color:var(--text-sub);pointer-events:none;font-weight:500}select,.select-box,.custom-select{width:100%;background:#f7f8fb;border:1.5px solid var(--border);border-radius:var(--radius-inp);padding:12px
14px;font-size:14px;font-weight:500;color:var(--text);font-family:inherit;cursor:pointer;appearance:none;background-image:url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='12' height='8' viewBox='0 0 12 8'%3E%3Cpath fill='%235a6280' d='M1 1l5 5 5-5'/%3E%3C/svg%3E");background-repeat:no-repeat;background-position:right 14px center;transition:border-color .2s, box-shadow .2s}select:focus,.select-box:focus,.custom-select:focus{outline:none;border-color:var(--gold);box-shadow:var(--shadow-inp)}.radio-group{display:flex;flex-wrap:wrap;gap:8px}.radio-btn{display:flex;align-items:center;gap:7px;padding:9px
14px;background:#f7f8fb;border:1.5px solid var(--border);border-radius:8px;cursor:pointer;font-size:13px;font-weight:500;color:var(--text-sub);transition:all .2s;user-select:none}.radio-btn input[type="radio"]{position:absolute;opacity:0;width:0;height:0;pointer-events:none}.radio-btn:has(input:checked){background:var(--gold-pale);border-color:var(--gold);color:var(--navy);font-weight:700}.radio-btn input[type="radio"]:checked + span,
.radio-btn input[type="radio"]:checked~*{color:var(--navy)}.checkbox-btn,.checkbox-label{display:flex;align-items:flex-start;gap:10px;cursor:pointer;font-size:14px;color:var(--text);font-weight:500}.checkbox-btn input[type="checkbox"],
.checkbox-label input[type="checkbox"]{width:18px;height:18px;margin-top:1px;flex-shrink:0;cursor:pointer;accent-color:var(--gold)}.custom-checkbox{display:inline-block;width:18px;height:18px;border:2px
solid var(--border);border-radius:4px;flex-shrink:0;margin-top:1px;background:#fff;position:relative;transition:all .2s}input[type="checkbox"]:checked ~ .custom-checkbox,
.checkbox-label input[type="checkbox"]:checked~.custom-checkbox{background:var(--gold);border-color:var(--gold)}.checkbox-text{line-height:1.5}.gift-card{border:1px
solid var(--border);border-radius:10px;margin-bottom:16px;overflow:hidden}.gift-card:last-of-type{margin-bottom:0}.gift-card-header{background:#f7f8fb;padding:12px
16px;border-bottom:1px solid var(--border)}.gift-card-header
h3{font-size:14px;font-weight:700;color:var(--navy-mid)}.gift-card-body{padding:16px}.guide-text{font-size:13px;color:var(--text-sub);margin-bottom:14px;padding:10px
12px;background:var(--gold-pale);border-left:3px solid var(--gold);border-radius:0 6px 6px 0}.calc-feedback{text-align:right;font-size:14px;color:var(--text-sub);padding-top:10px;border-top:1px dashed var(--border);margin-top:10px}.calc-feedback
strong{color:var(--navy);font-size:16px}.sub-inputs{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-bottom:14px}.sub-input-group
label{font-size:13px;font-weight:600;margin-bottom:5px}.sub-input-group
input{padding:9px
36px 9px 10px;font-size:13px}.expenses-group{background:#f7f8fb;padding:18px;border-radius:10px;border:1px
dashed var(--border)}.total-expense-display{text-align:right;font-size:14px;padding-top:12px;border-top:1px solid var(--border);color:var(--text-sub)}.total-expense-display
strong{color:var(--navy);font-size:17px}.total-gift-display{text-align:right;font-size:15px;font-weight:600;margin-top:16px;padding:14px
16px;background:var(--gold-pale);border-radius:8px;color:var(--text)}.total-gift-display
strong{color:var(--navy);font-size:18px}.required{color:#d93025}.notice-box{background:var(--gold-pale);border:1px
solid #e8d89a;border-radius:8px;padding:10px
14px;font-size:12px;color:#7a6520;margin-bottom:20px;line-height:1.6}.primary-btn,.btn-primary{width:100%;background:var(--navy);color:#fff;border:none;border-radius:var(--radius-btn);padding:16px;font-size:17px;font-weight:700;cursor:pointer;font-family:inherit;transition:background .2s, transform .1s;margin:4px
0 20px;letter-spacing:-.3px;display:flex;align-items:center;justify-content:center;gap:8px}.primary-btn:hover,.btn-primary:hover{background:var(--navy-mid)}.primary-btn:active,.btn-primary:active{transform:scale(.99)}.result-section{background:var(--surface);border-radius:var(--radius-card);padding:28px;margin-bottom:20px;box-shadow:var(--shadow-card);border:2px
solid var(--navy);animation:fadeUp .4s ease-out}.result-section.hidden{display:none}.result-section
h2{text-align:center;font-size:17px;font-weight:800;color:var(--navy);margin-bottom:20px;border-bottom:none;padding-bottom:0}.result-section h2::before{display:none}@keyframes
fadeUp{from{opacity:0;transform:translateY(12px)}to{opacity:1;transform:translateY(0)}}.result-card,.result-box{background:#f7f8fb;border-radius:10px;padding:20px}.result-row{display:flex;justify-content:space-between;align-items:center;margin-bottom:10px;font-size:14px}.result-row
span{color:var(--text-sub)}.result-row
strong{font-weight:600;color:var(--text)}.result-row.total-row{font-size:15px;font-weight:700}.result-card hr,
.result-box hr,.divider{border:none;border-top:1px dashed var(--border);margin:12px
0}.deduction-row span,
.deduction-row strong,
.tax-detail.deduction-detail span,
.tax-detail.deduction-detail
strong{color:var(--blue-text)}.tax-detail
span{color:var(--text-sub)}.tax-detail
strong{color:var(--text)}.result-total,.result-row.total{display:flex;justify-content:space-between;align-items:center;margin-top:16px;padding-top:16px;border-top:2px solid var(--navy);font-size:16px;font-weight:700}.result-total span,
.result-row.total
span{color:var(--navy)}.highlight{font-size:22px;font-weight:800;color:var(--gold) !important}.final-tax
strong{font-size:17px}.final-local-tax{font-size:13px}.notice{margin-top:16px;text-align:center;font-size:12px;color:var(--text-muted);line-height:1.6}.notice
p{line-height:1.6}.checkbox-group{background:#f7f8fb;border:1px
solid var(--border);border-radius:8px;padding:12px
14px}.logo-area{display:none}@media (max-width: 600px){.site-header{padding:0
16px}.site-nav{gap:14px}.site-nav a:not(.btn-consult):nth-child(-n+3){display:none}.page-hero{padding:28px
16px 24px}.page-hero
h1{font-size:22px}.page-content{padding:20px
14px 48px}.calc-section{padding:20px
16px 18px}.sub-inputs{grid-template-columns:1fr;gap:10px}.radio-group{flex-direction:column}.radio-btn{font-size:13px}}