body{font-size:16px;background:#f5f7fa}.shell{max-width:1280px;padding-top:22px}.top-inner{max-width:1280px}.top{background:#193b4d}.hero{margin-bottom:18px}.hero h1{font-size:28px;letter-spacing:-.7px}.hero p{font-size:15px;max-width:770px}.hero .eyebrow{display:none}.privacy{font-size:12px}.brand small{font-size:11px}.nav{gap:2px}.tab{font-size:15px;padding:12px 16px}.tab .num{display:none}.secondary-tab{display:none}.panel-head h2{font-size:18px}.panel-head small{font-size:12px}.calculator-grid{grid-template-columns:minmax(0,1.15fr) minmax(340px,.85fr);gap:20px}.example-row .caption{font-size:12px}.button,.button.small{font-size:14px;padding:9px 12px}.example-row{gap:7px}.example-row .button.small{font-size:12px;padding:6px 9px}.guide-steps{display:grid;grid-auto-columns:1fr;grid-auto-flow:column;border-bottom:1px solid #e3e9ed;background:#f8fafc;padding:14px;gap:7px}.guide-steps button{border:0;padding:9px 5px;border-radius:7px;background:transparent;font-size:12px;line-height:1.5;color:#6c7f91;display:flex;align-items:center;gap:6px;text-align:left}.guide-steps button span{display:grid;place-items:center;flex-shrink:0;width:24px;height:24px;border-radius:50%;background:#e7edf1;font-weight:750}.guide-steps button[aria-current=step]{color:#076965;background:#e5f3ef;font-weight:700}.guide-steps button[aria-current=step] span{background:#087c77;color:#fff}.guided-section[hidden]{display:none!important}.guided-heading{padding:20px 20px 15px}.guided-heading small{font-size:12px;letter-spacing:1px;color:#18817d;font-weight:700}.guided-heading h3{font-size:21px;margin:5px 0}.guided-heading p{font-size:14px;color:#6d7f8c;margin:6px 0 0}.form-fields{padding:0 20px 20px;gap:17px 14px}.field label{font-size:14px;color:#344d60;font-weight:650}.field input,.field select{height:46px;font-size:15px}.field input.money{font-size:18px}.field .hint{font-size:12px;line-height:1.6}.money-text{font-size:13px;min-height:20px}.field label.residence-sync{display:flex;gap:7px;align-items:center;font-size:12px;margin-top:8px;font-weight:500}.field .residence-sync input{width:17px;height:17px;accent-color:#087c77}.confirm-area{padding:17px 20px}.confirm-area p{font-size:12px;color:#718391;margin:0 0 10px}.confirm-area .actions{margin:0}.text-button{border:0;padding:6px 0;background:transparent;color:#137874;text-decoration:underline;font-size:13px;text-align:left}.confirm-area>.text-button{margin-top:10px}.draft-result{padding:25px;min-height:250px;background:#fff}.draft-result h2{font-size:22px;line-height:1.4;margin:18px 0 10px}.draft-result p{font-size:14px;color:#728494;margin-bottom:20px}.result-label{font-size:13px}.badge{font-size:12px}.tax-row{font-size:15px}.total-korean{font-size:14px}.detail-item small{font-size:12px}.detail-item b{font-size:14px}.notice{font-size:14px}.notice .text-button{display:block;margin-top:5px}.result-explanation{margin:0 18px 15px;border:1px solid #e0e8ec;border-radius:8px}.result-explanation summary{padding:12px;font-size:14px;font-weight:650;cursor:pointer}.result-explanation .steps{padding:0 12px 10px}.step b,.step p{font-size:13px}.source-link{font-size:12px}.result-foot small{font-size:12px}.manual-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}.manual-grid article{padding:20px;border:1px solid #dde6ec;border-radius:10px;background:white}.manual-grid article>b{font-size:17px;color:#087c77}.manual-grid p,.manual-details>p{font-size:15px;line-height:1.8;color:#576d7f}.manual-details{padding:16px 18px;border:1px solid #dbe5eb;border-radius:10px;margin-top:15px;background:#fff}.manual-details summary{cursor:pointer;font-size:16px;font-weight:650}.manual-details .manual-grid{margin-top:14px}.manual-details .manual-grid article{border:0;padding:5px 10px}.intro-strip{font-size:13px;line-height:1.7}.section-sub{font-size:15px}.page-footer{font-size:12px}.result-wrap{scroll-margin-top:20px}.guide-steps button:focus-visible{outline:3px solid #267d9b;outline-offset:1px}
@media(max-width:900px){.calculator-grid{grid-template-columns:1fr}.result-wrap{position:static}.form-fields{grid-template-columns:1fr 1fr}.manual-grid{grid-template-columns:1fr}.hero h1{font-size:25px}.guide-steps button{font-size:12px}.privacy{display:none}}
@media(max-width:540px){.form-fields{grid-template-columns:1fr}.hero h1{font-size:23px}.tab{font-size:14px;padding:11px 10px}.guide-steps{padding:8px;gap:3px}.guide-steps button{display:block;padding:7px 5px;font-size:12px}.guide-steps button span{margin-bottom:5px}.guided-heading{padding:16px}.form-fields{padding:0 16px 18px}.panel-head small{display:none}.top-tools{font-size:11px}.total{font-size:31px}}
@media print{.guide-steps,.confirm-area,.manual-details,.draft-result{display:none!important}.result-explanation{display:block}.result-explanation>summary{display:none}.result-explanation:not([open])>*:not(summary){display:block!important}.result-wrap{position:static}}
/* Keep a visible return path on small screens. */
.back-link{color:#fff;font-size:13px;text-decoration:none;margin-right:12px;white-space:nowrap}.back-link:hover{text-decoration:underline}