@import url("https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.css");
:root{--ink:#253d34;--green:#385c49;--muted:#6c766e;--bg:#faf9f3;--line:#dedfd3;--soft:#efefe5;--accent:#dce8ae}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:90px}body{margin:0;font:16px/1.8 "Malgun Gothic",sans-serif;background:var(--bg);color:var(--ink)}a{color:inherit;text-decoration:none}button,input{font:inherit}button{cursor:pointer}a:focus-visible,button:focus-visible,input:focus-visible{outline:3px solid #8daa48;outline-offset:4px}.wrap{max-width:1240px;padding:0 36px;margin:auto}header{background:#faf9f3f5;position:sticky;top:0;z-index:3;border-bottom:1px solid var(--line);backdrop-filter:blur(12px)}.nav{height:88px;display:flex;align-items:center;justify-content:space-between;gap:20px}.brand{display:flex;gap:11px;align-items:center;font-weight:800;font-size:17px;line-height:1.5}.brand small{display:block;font-size:11px;font-weight:400;color:var(--muted);letter-spacing:1px}.logo{font-family:Georgia,serif;font-size:30px;color:white;background:var(--green);padding:0 13px;border-radius:50% 50% 4px 4px}.nav nav{display:flex;gap:24px;font-size:13px}.nav-tool{font-size:13px;border-bottom:1px solid}.hero{padding:76px 0 66px}.hero-grid{display:grid;grid-template-columns:1.2fr 1fr;gap:56px;align-items:center}.eyebrow{font-size:11px;font-weight:700;letter-spacing:2px;color:#728157}h1{font-size:clamp(36px,3.6vw,53px);line-height:1.4;letter-spacing:-2.6px;margin:19px 0 24px;font-weight:750}h1 em{font-style:normal;background:linear-gradient(transparent 75%,var(--accent) 75%)}.hero-copy{font-size:18px;color:var(--muted);line-height:1.9}.actions{display:flex;gap:25px;align-items:center;margin:29px 0}.button{background:var(--green);color:white;padding:14px 20px;border-radius:5px;display:inline-flex;gap:20px;font-size:14px;font-weight:700}.button:hover{background:#254634}.text-link{border:0;background:none;color:var(--green);font-size:13px;text-decoration:underline;text-underline-offset:5px;padding:0}.caption{font-size:11px;color:var(--muted)}.hero-art svg{display:block;width:100%;border-radius:100px 10px 10px 10px;overflow:hidden}.art-label{background:white;border:1px solid var(--line);padding:16px;font-size:12px;border-radius:6px;margin:-28px 18px 0;position:relative;box-shadow:0 8px 20px #263e3310}.dot{display:inline-block;width:7px;height:7px;background:#789457;border-radius:50%;margin-right:8px}.principles{background:var(--ink);color:#e6eadb}.principles .wrap{display:flex;justify-content:space-between;padding-top:20px;padding-bottom:20px;font-size:13px}.principles b{color:#b5c68d;margin-right:12px;font-size:11px}.section{padding:70px 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div{height:100%;background:#5c7952;width:0}.checklist{display:grid;gap:9px}.checklist label{display:flex;gap:13px;align-items:start;background:#faf9f3;padding:15px 17px;border-radius:4px;font-size:13px}.checklist input{margin-top:5px;accent-color:var(--green);width:17px;height:17px;flex-shrink:0}.source-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:30px}.source-grid article{border-top:1px solid var(--line);padding-top:20px}.source-tag{font-size:11px;color:#7a8a63}.source-grid h3{font-size:18px;margin:9px 0}.source-grid p{font-size:12px;color:var(--muted)}.source-links{display:grid;gap:9px;font-size:12px}.source-links a{text-decoration:underline;text-underline-offset:4px}.editorial{background:var(--soft);padding:24px 30px;margin-top:38px;border-radius:6px}.editorial strong{font-size:17px}.editorial p{font-size:12px;color:var(--muted);margin-bottom:0}.quiet-cta{border-top:1px solid 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nav{gap:12px}.nav-tool{display:none}.hero-grid{gap:30px}.actions{flex-direction:column;align-items:start}.roadmap{grid-template-columns:1fr 1fr}.roadmap a:nth-child(2){border-right:0}.roadmap a:nth-child(-n+2){border-bottom:1px solid var(--line)}.lease-grid{gap:40px}}@media(max-width:680px){.wrap{padding:0 21px}.nav{height:auto;min-height:78px;flex-wrap:wrap;padding-top:14px;padding-bottom:12px;gap:10px}.brand{font-size:15px}.nav nav{width:100%;justify-content:space-between;font-size:11px}.hero{padding:39px 0}.hero-grid{grid-template-columns:1fr;gap:35px}h1{font-size:36px;letter-spacing:-1.8px}.hero-copy{font-size:16px}.hero-art{max-width:460px;width:100%;margin:auto}.principles .wrap{gap:10px;flex-wrap:wrap;font-size:11px}.principles b{margin-right:5px}.section{padding:47px 0}.section-head{display:block}.section-head p{margin-top:14px}.roadmap a{padding:20px 15px}.roadmap h3{font-size:16px}.roadmap b{font-size:10px}.tabs button{padding:12px 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/* 읽기 편한 글꼴과 정보 위계를 위한 디자인 개선 */
:root{--ink:#213d33;--muted:#53645b;--bg:#fafbf7;--soft:#f0f3eb;--line:#d9e1d4}
body{font-family:Pretendard,"Malgun Gothic",sans-serif;font-size:17px;line-height:1.75;word-break:keep-all;overflow-wrap:break-word;-webkit-font-smoothing:antialiased}
.wrap{max-width:1280px}header{background:#fafbf7f5}.nav{height:90px}.brand{font-size:19px}.brand small{font-size:12px;letter-spacing:.5px;margin-top:2px}.nav nav,.nav-tool{font-size:14px}
h1{font-size:clamp(36px,4vw,56px);font-weight:750;letter-spacing:-1.6px;line-height:1.35}h2{letter-spacing:-.8px}h3{letter-spacing:-.4px}.hero{padding:86px 0 78px}.hero-copy{font-size:20px;line-height:1.85}.caption{font-size:13px;line-height:1.7}.eyebrow{font-size:12px}.button{font-size:15px;padding:15px 23px;border-radius:9px;box-shadow:0 5px 14px #253d3412}.text-link{font-size:14px}.art-label{font-size:14px;padding:18px 20px}.principles .wrap{font-size:14px}
.section-head p{font-size:15px;max-width:480px}.roadmap{border:1px solid var(--line);border-radius:12px;overflow:hidden;background:#fff}.roadmap a{padding:28px 24px}.roadmap p{font-size:15px}.roadmap b{font-size:13px}.roadmap span{font-size:12px}.roadmap h3{font-size:21px}
.tabs{gap:8px}.tabs button{font-size:16px;padding:14px 24px}.tabs button[aria-selected=true]{background:#e3ebd9;border-radius:9px 9px 0 0}.calculator{grid-template-columns:minmax(0,1.4fr) minmax(0,1fr);gap:32px}.calculator form{min-width:0;background:#fff;padding:28px;border:1px solid var(--line);border-radius:14px}.calc-title h3{font-size:21px}.sample{font-size:13px;padding:7px 12px}.small{font-size:14px;line-height:1.7}.inputs label{font-size:14px;font-weight:550}.inputs{gap:18px 22px}.input-wrap span{font-size:13px}input[type=number]{padding:11px 12px;font-size:17px;background:#fafbf8}.reset{font-size:13px}.result{padding:30px;border-radius:14px;box-shadow:0 12px 26px #213d3312;min-width:0}.result>span{font-size:15px}.result>strong{font-size:38px;font-weight:700;letter-spacing:-.8px;overflow-wrap:anywhere}.result-row{font-size:15px;align-items:baseline;flex-wrap:wrap;gap:6px 16px}.result-row b{margin-left:auto;font-variant-numeric:tabular-nums}.result p{font-size:13px;line-height:1.75;color:#dde5d8}.scenario{font-size:14px}.scenario div{gap:12px;flex-wrap:wrap}.tool-note{font-size:13px}
.guide-card{background:#fff;border-radius:12px;padding:27px;box-shadow:0 3px 12px #213d3304}.guide-card:hover{background:#f5f8ee;box-shadow:0 8px 22px #213d330c;transform:translateY(-2px)}.guide-card small{font-size:12px}.guide-card h3{font-size:22px;letter-spacing:-.5px}.guide-card p{font-size:15px;line-height:1.75}.guide-card .arrow{font-size:14px;font-weight:600}.guide-grid{gap:20px}.checklist label{font-size:15px;background:#fff;border:1px solid var(--line);padding:17px 19px;border-radius:8px}.lease-grid>div>p{font-size:16px}.progress-text{font-size:14px}.source-grid h3{font-size:20px}.source-grid p,.source-links{font-size:14px}.source-tag{font-size:12px}.editorial p{font-size:14px}.quiet-cta,.quiet-cta button,.service-link{font-size:14px}footer{font-size:13px}.footer-line{font-size:12px}.dialog-inner p,.dialog-inner li{font-size:16px;line-height:1.85}.dialog-inner h3{font-size:19px}.dialog-sources{font-size:13px}.dialog-footer button{font-size:14px}.notice{font-size:15px}
@media(max-width:1000px){.nav nav{gap:12px}.brand{font-size:17px}.calculator{grid-template-columns:minmax(0,1.15fr) minmax(0,1fr);gap:20px}.calculator form,.result{padding:22px}.calc-title{flex-wrap:wrap}.guide-grid{grid-template-columns:repeat(2,minmax(0,1fr))}}
@media(max-width:680px){.nav{height:auto}.brand{font-size:17px}.nav nav{font-size:12px}.hero{padding:44px 0 46px}.hero-copy{font-size:18px}h1{font-size:36px;letter-spacing:-1px}.section-head p{font-size:14px}.calculator{grid-template-columns:minmax(0,1fr)}.calculator[hidden]{display:none}.calc-title h3{font-size:20px}.inputs{gap:16px 12px}.inputs label{font-size:13px}.guide-grid{grid-template-columns:minmax(0,1fr)}.guide-card{padding:23px}.guide-card h3{font-size:21px}.guide-card p{font-size:15px}.roadmap a{padding:21px 16px}.roadmap h3{font-size:18px}.roadmap p{font-size:14px}.roadmap b{font-size:12px}.tabs button{font-size:14px;padding:13px 9px}.principles .wrap{font-size:12px}.dialog-inner p,.dialog-inner li{font-size:15px}.result>strong{font-size:36px}}
@media(prefers-reduced-motion:reduce){.guide-card:hover{transform:none}}
@media print{.calculator form{padding:12px}.result{box-shadow:none}.guide-card{box-shadow:none}body{font-size:12px}}
.tax-feature{margin-top:48px;padding:42px;border-radius:20px;background:linear-gradient(120deg,#213d33,#355c48);color:#fff;display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr);gap:28px 42px;box-shadow:0 14px 32px #213d3317}.tax-feature-tag{display:inline-block;font-size:13px;font-weight:600;color:#dce8bd;border:1px solid #dce8bd55;border-radius:30px;padding:6px 13px}.tax-feature h2{font-size:32px;line-height:1.45;margin:19px 0 16px;letter-spacing:-.8px}.tax-feature-copy>p{color:#e1e9df;font-size:16px;line-height:1.8}.tax-feature-topics{display:flex;flex-wrap:wrap;gap:8px;margin-top:24px}.tax-feature-topics span{background:#ffffff10;padding:6px 11px;border-radius:6px;font-size:12px;color:#e7eddd}.tax-feature-action{align-self:center;border-left:1px solid #ffffff25;padding-left:32px}.tax-feature-icon{display:inline-flex;align-items:center;justify-content:center;width:46px;height:46px;border-radius:13px;background:#ffffff13;color:#dce8bd;font-size:27px}.tax-feature-action>p{font-size:18px;font-weight:600;line-height:1.65;margin:16px 0 22px}.tax-feature-button{width:100%;display:flex;align-items:center;justify-content:space-between;gap:12px;border:0;border-radius:10px;background:#e4eebc;color:#213d33;padding:17px 18px;font-size:15px;font-weight:750;text-align:left;line-height:1.5;box-shadow:0 5px 15px #13291e20}.tax-feature-button:hover{background:#f0f6d8}.tax-feature-button>span{font-size:22px}.tax-feature-action small{display:block;font-size:12px;color:#cad9c7;margin-top:12px}.tax-feature-note{grid-column:1/-1;font-size:12px;line-height:1.7;color:#c6d5c4;margin:0;padding-top:20px;border-top:1px solid #ffffff25}@media(max-width:1000px){.tax-feature{padding:30px;gap:24px}.tax-feature h2{font-size:28px}.tax-feature-action{padding-left:24px}}@media(max-width:680px){.tax-feature{grid-template-columns:1fr;padding:27px 23px;margin-top:32px;border-radius:16px}.tax-feature h2{font-size:27px}.tax-feature-copy>p{font-size:15px}.tax-feature-action{border-left:0;border-top:1px solid #ffffff25;padding:24px 0 0}.tax-feature-icon{display:none}.tax-feature-action>p{margin-top:0;font-size:17px}.tax-feature-button{font-size:15px}.tax-feature-note{font-size:11px}}@media print{.tax-feature{display:none!important}}
/* 독립 상세 가이드 */
.article-page{padding-top:32px;padding-bottom:65px}.breadcrumbs{font-size:13px;color:var(--muted);margin-bottom:38px}.breadcrumbs a{text-decoration:underline;text-underline-offset:4px}.article-layout{display:grid;grid-template-columns:minmax(0,820px) minmax(180px,1fr);gap:55px}.article-layout article{min-width:0}.article-page h1{font-size:40px;line-height:1.45;margin-top:13px}.article-lead{font-size:19px;line-height:1.9;color:var(--muted)}.article-meta{font-size:13px;color:var(--muted);border-bottom:1px solid var(--line);padding-bottom:24px;margin-bottom:26px}.article-meta span{display:inline-block;margin:10px 7px 0 0;background:var(--soft);padding:4px 9px;border-radius:6px;font-size:12px}.article-summary{background:#eaf0e1;border-left:4px solid #829759;border-radius:0 10px 10px 0;padding:22px 26px}.article-summary p{margin:9px 0 0}.article-page article h2{font-size:27px;margin:48px 0 19px;scroll-margin-top:115px}.article-page article h3{font-size:20px;margin-top:26px}.article-page article p,.article-page article li{line-height:1.9}.article-page article li{margin-bottom:12px}.table-scroll{overflow-x:auto;border:1px solid var(--line);border-radius:10px;background:white}.table-scroll table{width:100%;border-collapse:collapse;min-width:550px;font-size:15px}.table-scroll caption{padding:15px;text-align:left;font-size:13px;color:var(--muted)}.table-scroll th{background:#e9efe1;text-align:left}.table-scroll td,.table-scroll th{padding:16px;border-top:1px solid var(--line);vertical-align:top}.table-scroll td:first-child{font-weight:650;min-width:110px}.article-steps{padding-left:24px}.article-example{background:#fff;border:1px solid var(--line);padding:24px;border-radius:12px}.article-example p{margin-bottom:0}.article-refs{list-style:none;padding:0}.article-refs a{text-decoration:underline;text-underline-offset:4px}.article-refs small{display:block;font-size:12px;color:var(--muted)}.article-toc{align-self:start;position:sticky;top:120px;border:1px solid var(--line);background:#fff;padding:23px;border-radius:12px;font-size:14px}.article-toc a{display:block;margin-top:15px;color:var(--muted)}.article-toc a:hover{color:var(--green);text-decoration:underline}.related{border-top:1px solid var(--line);margin-top:35px}.related a{display:block;padding:15px 18px;margin-bottom:9px;background:var(--soft);border-radius:7px;font-size:15px}.article-page>.tax-feature{margin-top:65px}.guide-card{display:block}.guide-card .arrow{display:block}@media(max-width:1000px){.article-layout{grid-template-columns:minmax(0,1fr);gap:0}.article-toc{display:none}.article-page h1{font-size:36px}}@media(max-width:680px){.article-page{padding-top:23px}.breadcrumbs{margin-bottom:26px;font-size:12px}.article-page h1{font-size:29px}.article-lead{font-size:17px}.article-page article h2{font-size:24px}.article-summary,.article-example{padding:20px}.table-scroll table{font-size:14px}.table-scroll td,.table-scroll th{padding:13px}}@media print{.article-toc,.breadcrumbs,.related{display:none}.article-layout{display:block}.article-page h1{font-size:28px}.article-page article h2{font-size:21px}.table-scroll{overflow:visible}.table-scroll table{min-width:0}}

.mobile-toc{display:none}.next-stage{background:#e8efdf;border-radius:12px;padding:22px 25px;margin-top:38px}.next-stage small{display:block;font-size:12px;color:var(--muted)}.next-stage a{display:block;font-size:18px;font-weight:650;margin-top:6px}.service-compact{margin-top:48px;padding:26px;border:1px solid var(--line);border-left:4px solid var(--green);border-radius:10px;display:flex;justify-content:space-between;align-items:center;gap:20px;background:#f0f4e9}.service-compact strong{font-size:17px}.service-compact p{font-size:14px;color:var(--muted);margin:6px 0}.service-compact>a{font-size:14px;white-space:nowrap;text-decoration:underline;text-underline-offset:5px}.worksheet{background:#f1f5ea;padding:26px;border:1px solid var(--line);border-radius:13px;margin:40px 0}.worksheet-head{display:flex;gap:18px;align-items:center;justify-content:space-between}.article-page .worksheet h2{margin:8px 0;font-size:24px}.worksheet>p{font-size:14px}.worksheet textarea{font:inherit;font-size:14px;width:100%;min-width:100px;resize:vertical;border:1px solid #cbd4c0;border-radius:5px;padding:9px;background:#fff;line-height:1.6;color:var(--ink)}.worksheet textarea:focus-visible{outline:3px solid #8daa48;outline-offset:2px}.worksheet .table-scroll table{min-width:630px}.worksheet td{padding:10px}.print-value{display:none}@media(max-width:1000px){.mobile-toc{display:block;background:#fff;border:1px solid var(--line);padding:16px 20px;margin-bottom:30px;border-radius:10px}.mobile-toc summary{font-size:15px;font-weight:650;cursor:pointer}.mobile-toc a{display:block;padding:7px 0;font-size:14px}.mobile-toc nav{margin-top:12px}}@media(max-width:680px){.service-compact{display:block;padding:22px}.service-compact>a{display:inline-block;margin-top:12px}.worksheet{padding:19px 15px}.worksheet-head{display:block}.worksheet-head button{margin-top:12px}.article-page .worksheet h2{font-size:22px}.next-stage a{font-size:16px}}@media print{.mobile-toc,.next-stage,.service-compact,.worksheet-head button{display:none!important}.worksheet{background:white;padding:0;border:0}.worksheet textarea{display:none}.print-value{display:block;white-space:pre-wrap;overflow-wrap:anywhere;min-height:36px}.worksheet .table-scroll table{min-width:0;table-layout:fixed}.worksheet td,.worksheet th{font-size:11px;padding:8px}.worksheet .table-scroll{overflow:visible}.worksheet tr{break-inside:avoid}.print-worksheet .article-page>*,.print-worksheet article>*{display:none!important}.print-worksheet .article-page>.article-layout,.print-worksheet article,.print-worksheet article>.worksheet{display:block!important}.print-worksheet .article-toc{display:none!important}.print-worksheet .article-page{padding:0}.print-worksheet .worksheet h2{font-size:20px}.print-worksheet .worksheet .small{font-size:10px}}

@media print{body.print-results-only main>section:not(#tools),body.print-checklist-only main>section:not(#lease){display:none!important}body.print-results-only #lease,body.print-checklist-only #tools{display:none!important}body.print-checklist-only #lease{break-before:auto}body.print-results-only #tools,body.print-checklist-only #lease{display:block!important}.print-results-only .calculator[hidden]{display:none!important}}

.service-roles{margin:24px 0;padding:20px;background:var(--soft);border-radius:10px}.service-roles dt{font-weight:700;font-size:14px;margin-top:12px}.service-roles dt:first-child{margin-top:0}.service-roles dd{margin:6px 0 0;font-size:15px;line-height:1.8}.service-contact{padding-top:12px;border-top:1px solid var(--line)}.contact-actions{display:flex;flex-wrap:wrap;align-items:center;gap:18px}.contact-actions>a:not(.button){text-decoration:underline;text-underline-offset:5px}

.platform-hero{padding-top:90px;padding-bottom:85px}.platform-hero h1{font-size:clamp(30px,4vw,52px);line-height:1.4;letter-spacing:-1.4px;margin:24px 0}.platform-hero>p{font-size:20px;color:var(--muted);line-height:1.9;margin-bottom:30px}.industry-card{display:flex;align-items:center;gap:28px;background:white;border:1px solid var(--line);border-radius:18px;padding:36px;box-shadow:0 8px 24px #253d3408}.industry-card:hover{border-color:var(--green)}.industry-symbol{background:#e5eddb;color:var(--green);border-radius:18px;width:85px;height:85px;display:grid;place-items:center;font:700 44px Georgia}.industry-card h3{font-size:28px;margin:6px 0}.industry-card p{color:var(--muted);margin:10px 0}.industry-card>strong{margin-left:auto;white-space:nowrap}.industry-tools{font-size:13px;color:var(--green)}.category-breadcrumbs{padding-top:22px;margin-bottom:0}@media(max-width:680px){.platform-hero{padding-top:52px;padding-bottom:52px}.platform-hero>p{font-size:17px}.industry-card{display:block;padding:25px}.industry-symbol{width:58px;height:58px;font-size:32px;margin-bottom:18px}.industry-card h3{font-size:25px}.industry-card>strong{display:block;margin-top:24px}.category-breadcrumbs{font-size:12px}}

@media(max-width:680px){html{scroll-padding-top:135px}.article-page article h2{scroll-margin-top:0}}