:root{color-scheme:light dark;--bg:#fff;--bg-subtle:#f7f8fa;--bg-muted:#eef1f4;--fg:#16191d;--fg-muted:#5b636c;--fg-faint:#8b939d;--border:#e4e7eb;--border-strong:#cfd4da;--accent:#1a63d8;--accent-soft:#eaf1fd;--positive:#0a7a5c;--info:#1a63d8;--info-bg:#eff5fe;--tip:#0a7a5c;--tip-bg:#ecf8f3;--warn:#b45309;--warn-bg:#fdf5e7;--memo-bg:#fdf6d8;--memo-line:#e8d98f;--memo-fg:#4a412a;--mark-bg:#fff3a3;--radius:12px;--radius-sm:8px;--content-width:720px;--wide-width:960px;--shadow:0 1px 2px #1018280a, 0 4px 12px #1018280f;--font-sans:"Pretendard Variable", Pretendard, system-ui, -apple-system, "Apple SD Gothic Neo", "Malgun Gothic", sans-serif}@media (prefers-color-scheme:dark){:root{--bg:#101317;--bg-subtle:#171b21;--bg-muted:#1f242c;--fg:#e7eaee;--fg-muted:#a3acb6;--fg-faint:#737d88;--border:#262c34;--border-strong:#39414b;--accent:#6ba4ff;--accent-soft:#17202e;--positive:#3fbf98;--shadow:0 1px 2px #0000004d, 0 4px 12px #00000047;--info:#6ba4ff;--info-bg:#141c28;--tip:#3fbf98;--tip-bg:#10231d;--warn:#e0a458;--warn-bg:#241d12;--memo-bg:#2a2717;--memo-line:#4d451f;--memo-fg:#e6dcae;--mark-bg:#6b5d1a}}*,:before,:after{box-sizing:border-box}html{-webkit-text-size-adjust:100%}body{background:var(--bg);color:var(--fg);font-family:var(--font-sans);letter-spacing:-.01em;-webkit-font-smoothing:antialiased;flex-direction:column;min-height:100vh;margin:0;line-height:1.75;display:flex}h1,h2,h3{letter-spacing:-.025em;font-weight:700;line-height:1.35}h1{margin:0 0 .6rem;font-size:clamp(1.6rem,1.2rem + 1.6vw,2.1rem)}a{color:var(--accent)}.site-header{z-index:10;background:color-mix(in srgb, var(--bg) 88%, transparent);backdrop-filter:saturate(180%)blur(8px);border-bottom:1px solid var(--border);position:sticky;top:0}.header-inner{max-width:var(--content-width);justify-content:space-between;align-items:center;gap:1rem;margin:0 auto;padding:.85rem 1.5rem;display:flex}.header-inner.wide{max-width:var(--wide-width)}.brand{letter-spacing:-.03em;color:var(--fg);align-items:center;gap:.5rem;font-size:1.05rem;font-weight:800;text-decoration:none;display:inline-flex}.brand-mark{border-radius:7px;width:1.75rem;height:1.75rem;display:block}.site-header nav{gap:.35rem;display:flex}.site-header nav a{border-radius:var(--radius-sm);color:var(--fg-muted);padding:.35rem .7rem;font-size:.93rem;font-weight:500;text-decoration:none;transition:background .15s,color .15s}.site-header nav a:hover{background:var(--bg-muted);color:var(--fg)}.site-header nav a[aria-current=page]{background:var(--accent-soft);color:var(--accent);font-weight:600}main{width:100%;max-width:var(--content-width);flex:1;margin:0 auto;padding:2.5rem 1.5rem 4rem}main.wide{max-width:var(--wide-width)}.lead{color:var(--fg-muted);margin-top:0;font-size:1.02rem}.site-footer{border-top:1px solid var(--border);background:var(--bg-subtle)}.footer-inner{max-width:var(--wide-width);text-align:center;margin:0 auto;padding:2rem 1.5rem 2.5rem}.footer-links{flex-wrap:wrap;justify-content:center;gap:1.25rem;margin-bottom:1rem;display:flex}.footer-links a{color:var(--fg-muted);font-size:.88rem;text-decoration:none}.footer-links a:hover{color:var(--fg);text-decoration:underline}.site-footer .disclaimer{max-width:42rem;color:var(--fg-faint);margin:0 auto .5rem;font-size:.8rem;line-height:1.6}.site-footer .copyright{color:var(--fg-faint);margin:0;font-size:.8rem}.ad-slot{border-radius:var(--radius);background:var(--bg-subtle);border:1px dashed var(--border);min-height:100px;color:var(--fg-faint);justify-content:center;align-items:center;margin:2rem 0;font-size:.8rem;display:flex}.card{border:1px solid var(--border);border-radius:var(--radius);background:var(--bg);color:inherit;padding:1.15rem 1.3rem;text-decoration:none;transition:border-color .15s,box-shadow .15s,transform .15s;display:block}.card:hover{border-color:var(--border-strong);box-shadow:var(--shadow);transform:translateY(-1px)}.card h3{margin:0;font-size:1.05rem}.card p{color:var(--fg-muted);margin:.35rem 0 0;font-size:.9rem;line-height:1.6}.card-grid{grid-template-columns:repeat(auto-fill,minmax(260px,1fr));gap:.85rem;padding:0;list-style:none;display:grid}.calc{border:1px solid var(--border);border-radius:var(--radius);background:var(--bg-subtle);margin:1.75rem 0;padding:1.4rem}.calc .field{flex-direction:column;gap:.35rem;margin-bottom:1rem;display:flex}.calc .field>label{color:var(--fg);font-size:.88rem;font-weight:600}.calc input[type=number],.calc select{border:1px solid var(--border-strong);border-radius:var(--radius-sm);background:var(--bg);color:var(--fg);padding:.6rem .7rem;font-family:inherit;font-size:1rem}.calc input[type=number]:focus,.calc select:focus{outline:2px solid var(--accent);outline-offset:1px;border-color:#0000}.calc .radio-row{flex-wrap:wrap;gap:1rem;display:flex}.calc .radio-row label{cursor:pointer;align-items:center;gap:.35rem;font-size:.93rem;font-weight:400;display:flex}.calc .hint{color:var(--fg-faint);margin:0;font-size:.8rem;line-height:1.55}.calc .result{border-top:1px solid var(--border);margin-top:1.4rem;padding-top:1.4rem}.calc .total{letter-spacing:-.03em;margin:0 0 .9rem;font-size:1.5rem;font-weight:800}.calc .breakdown{border-collapse:collapse;width:100%;font-size:.9rem}.calc .breakdown th,.calc .breakdown td{border-bottom:1px solid var(--border);text-align:left;color:var(--fg-muted);padding:.5rem 0;font-weight:400}.calc .breakdown td{text-align:right;font-variant-numeric:tabular-nums;color:var(--fg)}.calc .breakdown tr.sum th,.calc .breakdown tr.sum td{border-bottom:none;border-top:2px solid var(--border-strong);color:var(--fg);font-weight:700}.calc .breakdown .deduct td{color:var(--positive)}.calc .source{color:var(--fg-faint);margin:1.2rem 0 0;font-size:.78rem;line-height:1.65}.prose{font-size:1.06rem;line-height:1.85}.prose h2{border-bottom:1px solid var(--border);margin-top:2.75rem;padding-bottom:.4rem;font-size:1.5rem}.prose h3{margin-top:2rem;font-size:1.2rem}.prose p{margin:1.1rem 0}.prose ul,.prose ol{padding-left:1.3rem}.prose li{margin:.45rem 0}.prose img{border-radius:var(--radius-sm);max-width:100%;height:auto;margin:1.75rem auto;display:block}.prose blockquote{border-left:3px solid var(--border-strong);border-radius:0 var(--radius-sm) var(--radius-sm) 0;color:var(--fg-muted);background:var(--bg-subtle);margin:1.75rem 0;padding:.75rem 1.1rem}.prose blockquote p{margin:.3rem 0}.prose .table-wrap{overflow-x:auto}.prose table{border-collapse:collapse;width:100%;margin:1.75rem 0;font-size:.87em}.prose th,.prose td{border:1px solid var(--border);text-align:left;padding:.55rem .75rem}.prose th{background:var(--bg-muted);font-weight:600}.prose code{background:var(--bg-muted);border-radius:4px;padding:.12rem .35rem;font-size:.88em}.prose pre{border-radius:var(--radius);margin:1.75rem 0;padding:1.1rem 1.25rem;font-size:.84em;line-height:1.7;overflow-x:auto}.prose pre code{font-size:inherit;background:0 0;border-radius:0;padding:0}@media (prefers-color-scheme:dark){.prose .astro-code,.prose .astro-code span{color:var(--shiki-dark)!important;background-color:var(--shiki-dark-bg)!important}}.prose hr{border:none;border-top:1px solid var(--border);margin:2.75rem 0}.prose .callout{border-radius:var(--radius);margin:1.75rem 0;padding:1rem 1.25rem;font-size:.94em}.prose .callout>:first-child{margin-top:0}.prose .callout>:last-child{margin-bottom:0}.prose .callout-title{letter-spacing:.01em;margin-bottom:.4rem;font-size:.9em;font-weight:700}.prose .callout-note{background:var(--info-bg);border-left:3px solid var(--info)}.prose .callout-note .callout-title{color:var(--info)}.prose .callout-tip{background:var(--tip-bg);border-left:3px solid var(--tip)}.prose .callout-tip .callout-title{color:var(--tip)}.prose .callout-warn{background:var(--warn-bg);border-left:3px solid var(--warn)}.prose .callout-warn .callout-title{color:var(--warn)}.prose .callout-memo{background:var(--memo-bg);color:var(--memo-fg);border:1px solid var(--memo-line);border-radius:var(--radius) var(--radius) var(--radius) 2px;box-shadow:var(--shadow)}.prose .callout-memo .callout-title{color:inherit;opacity:.75}.prose blockquote.callout-law{border:1px solid var(--accent);border-left:4px solid var(--accent);border-radius:var(--radius-sm);background:var(--accent-soft);color:var(--fg);margin:1.75rem 0;padding:1rem 1.25rem}.prose blockquote.callout-law .callout-title{background:var(--accent);color:var(--bg);letter-spacing:.01em;border-radius:999px;margin:0 0 .6rem;padding:.16rem .55rem;font-size:.72rem;font-weight:700;display:inline-block}.prose blockquote.callout-law p{margin:.3rem 0;line-height:1.75}.prose blockquote.callout-myth{border:1px dashed var(--border-strong);border-radius:var(--radius-sm);color:var(--fg-muted);background:0 0;margin:1.75rem 0;padding:.9rem 1.2rem}.prose blockquote.callout-myth .callout-title{border:1px solid var(--border-strong);color:var(--fg-faint);letter-spacing:.01em;border-radius:999px;margin:0 0 .6rem;padding:.16rem .55rem;font-size:.72rem;font-weight:700;display:inline-block}.prose blockquote.callout-myth p{margin:.3rem 0}.prose blockquote.callout-quote{color:var(--fg);background:0 0;border:none;padding:.5rem 0 .5rem 3rem;font-size:1.12em;font-weight:500;line-height:1.7;position:relative}.prose blockquote.callout-quote:before{content:"“";color:var(--border-strong);font-family:Georgia,Times New Roman,serif;font-size:3.4rem;line-height:1;position:absolute;top:-.35em;left:0}.prose blockquote.callout-bubble{border:1px solid var(--border-strong);background:var(--bg-subtle);color:var(--fg);border-radius:16px;padding:1rem 1.25rem;position:relative}.prose blockquote.callout-bubble:after{content:"";background:var(--bg-subtle);border-right:1px solid var(--border-strong);border-bottom:1px solid var(--border-strong);border-radius:0 0 4px;width:18px;height:11px;position:absolute;bottom:-11px;left:2rem;transform:skew(-20deg)}.prose .divider{text-align:center;margin:2.75rem 0;line-height:1}.prose .divider-line:before{content:"";border-top:1px solid var(--border);display:block}.prose .divider-dots:before{content:"• • •";color:var(--fg-faint);letter-spacing:.6em;font-size:.9rem}.prose .divider-wave:before{content:"〰〰〰";color:var(--border-strong);letter-spacing:.2em;font-size:1rem}.prose mark.highlight{background:linear-gradient(transparent 55%, var(--mark-bg) 55%);color:inherit;padding:0 .1em}.prose .embed-video{aspect-ratio:16/9;border-radius:var(--radius);background:var(--bg-muted);margin:2rem 0;overflow:hidden}.prose .embed-video iframe,.prose .embed-video video{object-fit:cover;border:0;width:100%;height:100%;display:block}.prose .post-figure{margin:2rem 0}.prose .post-figure img{margin:0 auto}.prose .post-figure a{cursor:zoom-in;display:block}.prose .post-figure.is-portrait img{border:1px solid var(--border);border-radius:var(--radius-sm);max-width:min(340px,78%)}.prose .place-card{margin:1.5rem 0}.prose .place-card a{border:1px solid var(--border);border-radius:var(--radius);background:var(--bg);color:inherit;align-items:center;gap:.85rem;padding:.85rem 1rem;text-decoration:none;transition:border-color .15s,box-shadow .15s;display:flex}.prose .place-card a:hover{border-color:var(--border-strong);box-shadow:var(--shadow)}.prose .place-pin{width:26px;height:26px;fill:var(--positive);flex:none}.prose .place-pin circle{fill:var(--bg)}.prose .place-text{flex-direction:column;gap:.15rem;min-width:0;display:flex}.prose .place-name{font-size:.98rem;font-weight:600}.prose .place-address{color:var(--fg-faint);font-size:.82rem}.prose .post-diagram svg{width:100%;max-width:520px;height:auto;margin:0 auto;display:block}.prose .post-figure figcaption{text-align:center;color:var(--fg-faint);margin-top:.6rem;font-size:.83em;line-height:1.6}.meta{color:var(--fg-faint);font-size:.84rem}
