: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
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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
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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
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a{color:var(--gold);text-decoration:none}.site-footer .footer-cta{display:inline-block;margin-top:12px;padding:10px
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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;color-scheme:light}select option,
.select-box option,
.custom-select
option{background:#fff;color:var(--text)}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
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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}}:root{--navy:#082d54;--navy-mid:#103f69;--gold:#3b82b8;--gold-light:#75acd2;--gold-pale:#edf5fa;--bg:#f4f7f9;--border:#dce5ec;--text:#10263d;--text-sub:#66788a;--text-muted:#8796a5;--radius-card:18px;--radius-inp:10px;--shadow-card:0 14px 40px rgba(15,45,70,.055);--shadow-inp:0 0 0 3px rgba(34,111,167,.16)}body{background:#fff;color:var(--text)}.page-hero{position:relative;overflow:hidden;min-height:310px;padding:82px
32px 72px;background:radial-gradient(circle at 82% 18%, rgba(88,157,211,.22), transparent 31%),
linear-gradient(120deg, #062846 0%, #0a345c 58%, #102e4a 100%);text-align:left}.page-hero::after{content:'';position:absolute;right:clamp(30px, 12vw, 180px);bottom:-110px;width:330px;height:240px;border:1px
solid rgba(255,255,255,.12);border-radius:28px;background:rgba(255,255,255,.045);transform:rotate(-7deg);box-shadow:0 30px 80px rgba(0,0,0,.18)}.page-hero>*{position:relative;z-index:1;width:min(1180px, 100%);margin-right:auto;margin-left:auto}.page-hero
.breadcrumb{margin-bottom:20px;color:#9bc9ef;font-size:12px;font-weight:700;letter-spacing: .12em}.page-hero .breadcrumb
span{color:#fff}.page-hero
h1{margin-bottom:15px;color:#fff;font-family:'Noto Sans KR',sans-serif;font-size:clamp(36px, 4.2vw, 54px);font-weight:720;line-height:1.2;letter-spacing:-.055em}.page-hero
p{max-width:650px;color:rgba(231,240,248,.72);font-size:16px;line-height:1.75}.page-content{max-width:1180px;padding:70px
32px 110px;background:#fff}.calculator-container{max-width:840px}.calc-section{margin-bottom:20px;padding:34px
34px 30px;border:1px
solid var(--border);border-radius:18px;box-shadow:var(--shadow-card)}.calc-section h2,.calc-section>h2{margin-bottom:26px;padding-bottom:16px;color:var(--text);font-size:17px;font-weight:720;letter-spacing:-.025em}.calc-section h2::before{width:3px;height:18px;background:#2773a9}input[type='text'],input[type='number'],input[type='date'],input[type='email'],select,textarea{border-color:#d7e1e9;border-radius:10px;background:#f7f9fb}input:focus,select:focus,textarea:focus{border-color:#337eb2;background:#fff}.btn-calculate,.calc-btn,button[type='submit']{border-radius:9px;background:#0a315b;box-shadow:0 10px 24px rgba(8,45,84,.18)}.btn-calculate:hover,.calc-btn:hover,button[type='submit']:hover{background:#124c7d}@media (max-width: 760px){.page-hero{min-height:0;padding:58px
20px 52px}.page-hero::after{right:-130px;bottom:-130px}.page-hero
h1{font-size:36px}.page-hero
p{font-size:14px}.page-content{padding:44px
20px 72px}.calculator-container{max-width:none}.calc-section{padding:25px
21px 22px;border-radius:14px}}body[class*='page-template-page-calculator']{--navy:#081f33;--navy-mid:#17354d;--gold:#a98a5b;--gold-light:#c7a872;--gold-pale:#f1eee6;--bg:#fbfaf6;--surface:#fff;--border:#d8d0c2;--text:#202523;--text-sub:#72756f;--text-muted:#92938e;background:var(--bg)}body[class*='page-template-page-calculator'] .page-hero,
body[class*='page-template-page-calculator'] .calc-hero{border-radius:0;background:linear-gradient(120deg,#081f33 0%,#102d44 65%,#17354d 100%);box-shadow:none}body[class*='page-template-page-calculator'] .page-hero .eyebrow,
body[class*='page-template-page-calculator'] .calc-eyebrow{color:#c7a872;letter-spacing: .2em}body[class*='page-template-page-calculator'] .page-hero h1,
body[class*='page-template-page-calculator'] .calc-title{font-family:'Noto Serif KR',serif;font-weight:500;letter-spacing:-.045em}body[class*='page-template-page-calculator'] .calc-section,
body[class*='page-template-page-calculator'] .calc-result-card{border-color:var(--border);border-radius:0;background:#fff;box-shadow:none}body[class*='page-template-page-calculator'] .calc-section
h2{font-family:'Noto Serif KR',serif;font-weight:600}body[class*='page-template-page-calculator'] .calc-section h2::before{width:1px;background:var(--gold)}body[class*='page-template-page-calculator'] input,
body[class*='page-template-page-calculator'] select,
body[class*='page-template-page-calculator'] textarea,
body[class*='page-template-page-calculator'] .input-wrap{border-color:var(--border);border-radius:0;background:#fbfaf6}body[class*='page-template-page-calculator'] input:focus,
body[class*='page-template-page-calculator'] select:focus,
body[class*='page-template-page-calculator'] textarea:focus{border-color:var(--gold);box-shadow:0 0 0 2px rgba(169,138,91,.12)}body[class*='page-template-page-calculator'] .btn-calculate,
body[class*='page-template-page-calculator'] .calc-btn,
body[class*='page-template-page-calculator'] button[type='submit']{border-radius:0;background:var(--navy);box-shadow:none}body[class*='page-template-page-calculator'] .btn-calculate:hover,
body[class*='page-template-page-calculator'] .calc-btn:hover,
body[class*='page-template-page-calculator'] button[type='submit']:hover{background:var(--navy-mid)}