:root {
    --bg: #fbfbff;
    --panel: #ffffff;
    --mint: #d9f8ee;
    --sky: #dff3ff;
    --lavender: #eee7ff;
    --peach: #ffe8df;
    --yellow: #fff4cc;
    --text: #243044;
    --muted: #667085;
    --line: #e6eaf2;
    --primary: #6c8cff;
    --primary-dark: #526fd6;
    --radius-lg: 28px;
    --radius-md: 18px;
    --shadow: 0 20px 60px rgba(73, 90, 130, 0.12);
    --shadow-soft: 0 12px 30px rgba(73, 90, 130, 0.08);
}

* { box-sizing: border-box; }
html { scroll-behavior: smooth; }
body {
    margin: 0;
    font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", "Noto Sans KR", "Apple SD Gothic Neo", sans-serif;
    background:
        radial-gradient(circle at top left, rgba(217, 248, 238, 0.9), transparent 32rem),
        radial-gradient(circle at top right, rgba(238, 231, 255, 0.9), transparent 30rem),
        var(--bg);
    color: var(--text);
    line-height: 1.65;
}

a { color: inherit; text-decoration: none; }
button, input, select { font: inherit; }

.app-shell {
    display: grid;
    grid-template-columns: 300px minmax(0, 1fr);
    min-height: 100vh;
}

.sidebar {
    position: sticky;
    top: 0;
    height: 100vh;
    padding: 28px 22px;
    background: rgba(255, 255, 255, 0.88);
    backdrop-filter: blur(16px);
    border-right: 1px solid var(--line);
    overflow-y: auto;
    z-index: 20;
}

.brand {
    display: flex;
    align-items: center;
    gap: 14px;
    margin-bottom: 28px;
}
.brand-mark {
    width: 48px;
    height: 48px;
    border-radius: 16px;
    display: grid;
    place-items: center;
    background: linear-gradient(135deg, var(--mint), var(--lavender));
    color: var(--primary-dark);
    font-size: 1.5rem;
    font-weight: 900;
    box-shadow: var(--shadow-soft);
}
.brand strong { display: block; font-size: 1.25rem; }
.brand small { display: block; color: var(--muted); margin-top: -4px; }

.side-nav { display: grid; gap: 8px; }
.side-nav a {
    padding: 12px 14px;
    border-radius: 16px;
    color: #43506a;
    font-weight: 700;
    border: 1px solid transparent;
}
.side-nav a:hover,
.side-nav a.active {
    background: linear-gradient(135deg, var(--sky), var(--lavender));
    color: #1f2d46;
    border-color: rgba(108, 140, 255, 0.18);
}

.sidebar-note {
    margin-top: 28px;
    padding: 16px;
    border-radius: 20px;
    background: var(--yellow);
    color: #5b4a12;
}
.sidebar-note p { margin: 6px 0 0; font-size: 0.92rem; }

.main-content {
    width: min(1180px, 100%);
    padding: 32px;
}

.mobile-menu-button {
    display: none;
    position: fixed;
    right: 18px;
    bottom: 18px;
    z-index: 40;
    width: 54px;
    height: 54px;
    border: 0;
    border-radius: 18px;
    background: var(--primary);
    color: white;
    box-shadow: var(--shadow);
}

.breadcrumbs {
    display: flex;
    align-items: center;
    gap: 10px;
    color: var(--muted);
    font-size: 0.94rem;
    margin-bottom: 16px;
}
.breadcrumbs strong { color: var(--primary-dark); }

.home-hero,
.page-hero,
.content-card,
.calculator-form,
.result-panel,
.calculator-side-note,
.faq-section,
.related-box,
.ad-wrap {
    background: rgba(255, 255, 255, 0.88);
    border: 1px solid var(--line);
    border-radius: var(--radius-lg);
    box-shadow: var(--shadow-soft);
}

.home-hero {
    display: grid;
    grid-template-columns: minmax(0, 1.6fr) minmax(260px, 0.8fr);
    gap: 24px;
    padding: 42px;
    background:
        linear-gradient(135deg, rgba(217, 248, 238, 0.85), rgba(238, 231, 255, 0.9)),
        #fff;
}

.page-hero {
    padding: 36px;
    background: linear-gradient(135deg, rgba(223, 243, 255, 0.95), rgba(255, 232, 223, 0.8));
    margin-bottom: 22px;
}
.page-hero-compact {
    padding: 20px 24px;
    margin-bottom: 14px;
}
.page-hero-compact .eyebrow {
    margin-bottom: 4px;
}
.page-hero-compact h1 {
    font-size: clamp(1.8rem, 3vw, 2.5rem);
}
.page-hero-compact p:last-child {
    margin: 8px 0 0;
}
.eyebrow {
    margin: 0 0 8px;
    color: var(--primary-dark);
    font-size: 0.84rem;
    font-weight: 900;
    letter-spacing: 0.08em;
    text-transform: uppercase;
}
h1 { margin: 0; font-size: clamp(2rem, 4vw, 3.4rem); line-height: 1.15; letter-spacing: -0.04em; }
h2 { margin: 0 0 16px; font-size: 1.45rem; letter-spacing: -0.02em; }
h3 { margin: 0 0 8px; font-size: 1.15rem; }
.page-hero p,
.home-hero p { max-width: 760px; color: var(--muted); }

.hero-actions { display: flex; gap: 12px; flex-wrap: wrap; margin-top: 24px; }
.primary-button,
.ghost-button {
    display: inline-flex;
    align-items: center;
    justify-content: center;
    gap: 8px;
    border-radius: 14px;
    padding: 12px 18px;
    border: 0;
    cursor: pointer;
    font-weight: 800;
    transition: transform 0.15s ease, box-shadow 0.15s ease;
}
.primary-button { background: var(--primary); color: white; box-shadow: 0 14px 26px rgba(108, 140, 255, 0.25); }
.ghost-button { background: #f3f6ff; color: var(--primary-dark); border: 1px solid #dce4ff; }
.primary-button:hover,
.ghost-button:hover { transform: translateY(-1px); box-shadow: var(--shadow-soft); }

.hero-card {
    align-self: stretch;
    border-radius: var(--radius-lg);
    padding: 24px;
    background: rgba(255, 255, 255, 0.72);
    border: 1px solid rgba(255, 255, 255, 0.8);
}
.hero-card span { color: var(--muted); font-size: 0.9rem; }
.hero-card strong { display: block; font-size: 1.5rem; margin-top: 10px; }

.section-block { margin-top: 28px; }
.section-description { color: var(--muted); margin-top: -8px; }
.calculator-grid {
    display: grid;
    grid-template-columns: repeat(3, minmax(0, 1fr));
    gap: 16px;
}
.calculator-card {
    min-height: 190px;
    padding: 22px;
    border-radius: 24px;
    background: linear-gradient(135deg, #fff, #f7f9ff);
    border: 1px solid var(--line);
    box-shadow: var(--shadow-soft);
}
.calculator-card:nth-child(3n+1) { background: linear-gradient(135deg, #fff, var(--mint)); }
.calculator-card:nth-child(3n+2) { background: linear-gradient(135deg, #fff, var(--sky)); }
.calculator-card:nth-child(3n+3) { background: linear-gradient(135deg, #fff, var(--lavender)); }
.card-badge {
    display: inline-flex;
    padding: 4px 10px;
    border-radius: 999px;
    background: rgba(255,255,255,0.75);
    color: var(--primary-dark);
    font-weight: 800;
    font-size: 0.82rem;
    margin-bottom: 12px;
}
.calculator-card p { color: var(--muted); margin: 0; }

.content-card,
.faq-section,
.related-box { padding: 28px; margin-top: 24px; }
.policy-text h2 { margin-top: 24px; }
.check-list { padding-left: 0; list-style: none; display: grid; gap: 10px; }
.check-list li {
    position: relative;
    padding-left: 30px;
    color: #41506b;
}
.check-list li::before {
    content: "✓";
    position: absolute;
    left: 0;
    top: 0;
    width: 22px;
    height: 22px;
    border-radius: 8px;
    display: inline-grid;
    place-items: center;
    background: var(--mint);
    color: #087a58;
    font-size: 0.82rem;
    font-weight: 900;
}

.calculator-layout {
    display: grid;
    grid-template-columns: minmax(260px, 0.9fr) minmax(260px, 1.1fr);
    grid-template-areas: "form side";
    gap: 22px;
    align-items: start;
}
.calculator-layout.has-result {
    grid-template-areas:
        "form result"
        "note result";
}
.overseas-tax-layout {
    grid-template-columns: minmax(360px, 1.05fr) minmax(300px, 0.95fr);
}
.calculator-form,
.result-panel { padding: 28px; }
.calculator-form {
    grid-area: form;
    display: grid;
    gap: 16px;
}
.two-column-form {
    grid-template-columns: repeat(2, minmax(0, 1fr));
}
.two-column-form h2,
.two-column-form .checkbox-row,
.two-column-form .primary-button {
    grid-column: 1 / -1;
}
.calculator-form label {
    display: grid;
    gap: 8px;
    color: #344054;
    font-weight: 800;
}
.calculator-form input,
.calculator-form select {
    width: 100%;
    border: 1px solid #d7ddeb;
    background: #fbfcff;
    border-radius: 14px;
    padding: 12px 14px;
    color: var(--text);
    outline: none;
}
.calculator-form input[data-number-input],
.calculator-form input[data-money-input] {
    text-align: right;
    font-variant-numeric: tabular-nums;
}
.calculator-form input:focus,
.calculator-form select:focus {
    border-color: var(--primary);
    box-shadow: 0 0 0 4px rgba(108, 140, 255, 0.12);
}
.checkbox-row {
    display: flex !important;
    grid-template-columns: auto 1fr;
    align-items: center;
    flex-direction: row;
}
.checkbox-row input { width: auto; }
.field-help { display: block; color: var(--muted); font-size: 0.84rem; font-weight: 600; }
.field-error { display: block; color: #d92d20; font-size: 0.86rem; font-weight: 700; }

.result-panel {
    grid-area: result;
    background: linear-gradient(135deg, #fff, #f7fbff);
}
.calculator-side-note {
    grid-area: side;
    padding: 28px;
    background: var(--yellow);
    color: #5b4a12;
}
.calculator-layout.has-result > .calculator-side-note {
    grid-area: note;
}
.calculator-side-note strong {
    display: block;
    color: #4f3d08;
}
.calculator-side-note p {
    margin: 8px 0 0;
}
.calculator-side-note .advice-warning {
    color: #d92d20;
    font-weight: 800;
}
.result-grid {

    display: grid;
    grid-template-columns: repeat(2, minmax(0, 1fr));
    gap: 12px;
    margin-bottom: 18px;
}
.result-grid div {
    padding: 16px;
    border-radius: 18px;
    background: #fff;
    border: 1px solid var(--line);
}
.result-grid span { display: block; color: var(--muted); font-size: 0.88rem; }
.result-grid strong { display: block; margin-top: 6px; font-size: 1.25rem; letter-spacing: -0.02em; }
.notice-box {
    margin-top: 22px;
    padding: 18px;
    border-radius: 20px;
    background: var(--peach);
    border: 1px solid #ffd7c9;
}
.notice-box p { margin: 6px 0 0; color: #6f3b25; }
.notice-box strong { color: #813b1d; }

.ad-wrap {
    margin: 22px 0;
    padding: 14px;
    background: rgba(255,255,255,0.72);
}
.ad-label {
    display: inline-flex;
    margin-bottom: 8px;
    color: var(--muted);
    font-size: 0.78rem;
    letter-spacing: 0.08em;
    text-transform: uppercase;
}
.ad-placeholder,
.ad-box {
    min-height: 110px;
    border-radius: 20px;
    border: 1px dashed #c9d2e8;
    background: linear-gradient(135deg, #f8fbff, #fff);
    display: grid;
    place-items: center;
    text-align: center;
    color: var(--muted);
    padding: 18px;
}
.ad-placeholder strong { display: block; color: #59667c; }

.faq-list { display: grid; gap: 10px; }
details {
    background: #fbfcff;
    border: 1px solid var(--line);
    border-radius: 16px;
    padding: 14px 16px;
}
summary { cursor: pointer; font-weight: 900; }
details p { color: var(--muted); margin-bottom: 0; }

.related-links { display: flex; gap: 10px; flex-wrap: wrap; }
.related-links a {
    padding: 9px 12px;
    border-radius: 999px;
    background: #f1f5ff;
    color: var(--primary-dark);
    font-weight: 800;
    border: 1px solid #dfe7ff;
}

.table-header { display: flex; justify-content: space-between; gap: 12px; align-items: center; flex-wrap: wrap; }
.table-scroll { overflow-x: auto; max-height: 520px; border-radius: 18px; border: 1px solid var(--line); }
.data-table { width: 100%; border-collapse: collapse; min-width: 720px; background: white; }
.data-table th,
.data-table td { padding: 12px 14px; border-bottom: 1px solid var(--line); text-align: right; }
.data-table th:first-child,
.data-table td:first-child { text-align: center; }
.data-table th { position: sticky; top: 0; background: #f4f7ff; color: #344054; }

.footer {
    margin-top: 34px;
    padding: 28px 0 8px;
    color: var(--muted);
}
.footer-links { display: flex; gap: 14px; flex-wrap: wrap; margin: 12px 0; }
.footer-links a { color: var(--primary-dark); font-weight: 800; }
.copyright { font-size: 0.9rem; }

@media (max-width: 1100px) {
    .app-shell { grid-template-columns: 260px minmax(0, 1fr); }
    .calculator-grid { grid-template-columns: repeat(2, minmax(0, 1fr)); }
    .overseas-tax-layout .two-column-form { grid-template-columns: 1fr; }
}

@media (max-width: 700px) {
    .calculator-layout,
    .overseas-tax-layout {
        grid-template-columns: 1fr;
        grid-template-areas:
            "form"
            "side";
    }
    .calculator-layout.has-result,
    .overseas-tax-layout.has-result {
        grid-template-areas:
            "form"
            "result"
            "note";
    }
}

@media (max-width: 820px) {
    .mobile-menu-button { display: inline-flex; align-items: center; justify-content: center; }
    .app-shell { display: block; }
    .sidebar {
        position: fixed;
        left: 0;
        top: 0;
        width: min(86vw, 320px);
        transform: translateX(-104%);
        transition: transform 0.24s ease;
        box-shadow: var(--shadow);
    }
    .sidebar.open { transform: translateX(0); }
    .main-content { padding: 20px; }
    .home-hero { grid-template-columns: 1fr; padding: 28px; }
    .calculator-grid { grid-template-columns: 1fr; }
    .two-column-form { grid-template-columns: 1fr; }
    .result-grid { grid-template-columns: 1fr; }
}

@media print {
    .sidebar, .mobile-menu-button, .ad-wrap, .footer, .primary-button, .ghost-button { display: none !important; }
    .app-shell { display: block; }
    .main-content { padding: 0; width: 100%; }
    .content-card, .calculator-form, .result-panel { box-shadow: none; border: 1px solid #ddd; }
}