:root{--bg:#f5f6fa;--surface:#fff;--surface-2:#eef0f7;--text:#0f172a;--muted:#5b6477;--border:#e3e6ee;--accent:#4f46e5;--accent-2:#0ea5a4;--accent-3:#f59e0b;--accent-soft:#4f46e517;--accent-2-soft:#0ea5a41a;--warn:#c2410c;--shadow:0 1px 2px #0f172a0a, 0 8px 24px -12px #0f172a1f;--radius:18px;--lightningcss-light:initial;--lightningcss-dark: ;color-scheme:light}@media (prefers-color-scheme:dark){:root:not([data-theme=light]){--bg:#0a0e17;--surface:#121827;--surface-2:#1a2236;--text:#e7eaf3;--muted:#97a0b6;--border:#232c41;--accent:#8b8dff;--accent-2:#2dd4bf;--accent-3:#fbbf24;--accent-soft:#8b8dff1f;--accent-2-soft:#2dd4bf1f;--warn:#fb923c;--shadow:0 1px 2px #0000004d, 0 12px 32px -16px #0009;--lightningcss-light: ;--lightningcss-dark:initial;color-scheme:dark}}:root[data-theme=dark]{--bg:#0a0e17;--surface:#121827;--surface-2:#1a2236;--text:#e7eaf3;--muted:#97a0b6;--border:#232c41;--accent:#8b8dff;--accent-2:#2dd4bf;--accent-3:#fbbf24;--accent-soft:#8b8dff1f;--accent-2-soft:#2dd4bf1f;--warn:#fb923c;--shadow:0 1px 2px #0000004d, 0 12px 32px -16px #0009;--lightningcss-light: ;--lightningcss-dark:initial;color-scheme:dark}*{box-sizing:border-box}html{-webkit-text-size-adjust:100%;font-size:100%}html[data-font=lg]{font-size:112.5%}html[data-font=xl]{font-size:125%}body{background:var(--bg);color:var(--text);letter-spacing:-.01em;word-break:keep-all;-webkit-font-smoothing:antialiased;margin:0;font-family:Pretendard Variable,Pretendard,system-ui,-apple-system,Apple SD Gothic Neo,Malgun Gothic,sans-serif;font-size:1rem;line-height:1.7;transition:background-color .2s,color .2s}a{color:var(--accent);text-underline-offset:3px}strong{font-weight:700}main{max-width:1040px;margin:0 auto;padding:0 20px}.site-header{z-index:10;background:color-mix(in srgb, var(--bg) 82%, transparent);-webkit-backdrop-filter:saturate(180%)blur(14px);border-bottom:1px solid color-mix(in srgb, var(--border) 70%, transparent);position:sticky;top:0}.site-header-inner{align-items:center;gap:20px;max-width:1040px;height:64px;margin:0 auto;padding:0 20px;display:flex}.logo{letter-spacing:-.03em;color:var(--text);white-space:nowrap;align-items:center;gap:10px;font-size:1.0625rem;font-weight:800;text-decoration:none;display:inline-flex}.site-header nav{scrollbar-width:none;gap:4px;min-width:0;margin-left:auto;display:flex;overflow-x:auto}.site-header nav::-webkit-scrollbar{display:none}.site-header nav a{color:var(--muted);white-space:nowrap;border-radius:999px;padding:6px 12px;font-size:.9375rem;font-weight:500;text-decoration:none;transition:background-color .15s,color .15s}.site-header nav a:hover{color:var(--text);background:var(--surface-2)}.theme-toggle{width:38px;height:38px;color:var(--text);background:var(--surface);border:1px solid var(--border);cursor:pointer;border-radius:12px;flex:none;place-items:center;transition:border-color .15s,transform .15s;display:grid}.theme-toggle:hover{border-color:var(--accent)}.theme-toggle:active{transform:scale(.94)}.theme-toggle .icon-sun{display:none}:root[data-theme=dark] .theme-toggle .icon-sun{display:block}:root[data-theme=dark] .theme-toggle .icon-moon{display:none}@media (prefers-color-scheme:dark){:root:not([data-theme=light]) .theme-toggle .icon-sun{display:block}:root:not([data-theme=light]) .theme-toggle .icon-moon{display:none}}.site-footer{border-top:1px solid var(--border);background:var(--surface);margin-top:96px}.site-footer-inner{max-width:1040px;color:var(--muted);margin:0 auto;padding:32px 20px 40px;font-size:.875rem}.footer-brand{color:var(--text);align-items:center;gap:8px;display:flex}.site-footer nav{flex-wrap:wrap;gap:6px 20px;margin:16px 0 8px;display:flex}.site-footer nav a{color:var(--muted);text-decoration:none}.site-footer nav a:hover{color:var(--text)}.site-footer p{margin:0}h1,h2,h3{letter-spacing:-.03em;line-height:1.3}h1{margin:0 0 12px;font-size:clamp(1.75rem,4.5vw,2.375rem);font-weight:800}h2{margin:56px 0 14px;font-size:1.4375rem;font-weight:750}h3{margin:32px 0 8px;font-size:1.125rem;font-weight:700}.lead{color:var(--muted);margin:0;font-size:1.0625rem}.eyebrow{color:var(--accent);letter-spacing:0;margin:0 0 6px;font-size:.875rem;font-weight:700}.page-header{padding:48px 0 8px;position:relative}.page-icon{width:52px;height:52px;color:var(--accent);background:var(--accent-soft);border:1px solid color-mix(in srgb, var(--accent) 22%, transparent);border-radius:16px;place-items:center;margin-bottom:18px;display:inline-grid}article{max-width:860px}.post-header,.prose,.post-header+.prose{max-width:760px}article>p,article>ul,article>ol{color:color-mix(in srgb, var(--text) 88%, var(--muted))}.calc{grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:18px;margin:32px 0;display:grid}@media (max-width:720px){.calc{grid-template-columns:minmax(0,1fr)}}.inputs,.result{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);padding:24px}.result{background:radial-gradient(120% 60% at 100% 0%, var(--accent-soft), transparent 60%), var(--surface);position:relative;overflow:hidden}.result:before{content:"";background:linear-gradient(90deg, var(--accent), var(--accent-2));height:4px;position:absolute;inset:0 0 auto}.inputs label{color:var(--muted);margin-bottom:16px;font-size:.875rem;font-weight:600;display:block}.inputs input,.inputs select{width:100%;font:inherit;font-variant-numeric:tabular-nums;color:var(--text);background:var(--bg);border:1px solid var(--border);border-radius:12px;outline:none;margin-top:6px;padding:12px 14px;font-size:1.0625rem;font-weight:600;transition:border-color .15s,box-shadow .15s;display:block}.inputs input:focus,.inputs select:focus{border-color:var(--accent);box-shadow:0 0 0 4px var(--accent-soft)}.quick{flex-wrap:wrap;gap:6px;margin:-6px 0 18px;display:flex}.quick button{font:inherit;color:var(--muted);background:var(--surface-2);cursor:pointer;border:1px solid #0000;border-radius:999px;padding:5px 12px;font-size:.875rem;font-weight:600;transition:color .15s,border-color .15s}.quick button:hover{color:var(--accent);border-color:var(--accent)}.net-label{color:var(--muted);margin:0;font-size:.875rem;font-weight:600}.net{letter-spacing:-.04em;font-variant-numeric:tabular-nums;color:var(--text);margin:2px 0 0;font-size:clamp(1.875rem,5vw,2.375rem);font-weight:800}.sub{color:var(--muted);margin:0 0 18px;font-size:.875rem}table{border-collapse:collapse;width:100%;font-size:.9375rem}th,td{border-bottom:1px solid var(--border);text-align:left;padding:10px 6px;font-weight:400}.result th{color:var(--muted)}.result td{text-align:right;font-variant-numeric:tabular-nums;font-weight:600}.result .total th,.result .total td{color:var(--text);border-bottom:none;font-weight:800}.result thead th{text-align:right;font-weight:700}.rates{background:var(--surface);border:1px solid var(--border);border-collapse:separate;border-spacing:0;border-radius:14px;overflow:hidden}.rates th,.rates td{padding:12px 14px}.rates thead th{color:var(--muted);background:var(--surface-2);font-size:.875rem;font-weight:700}.rates tbody tr:last-child td{border-bottom:none}.table-wrap{overflow-x:auto}.inputs label.check{color:var(--text);align-items:center;gap:8px;display:flex}.inputs label.check input{width:auto;accent-color:var(--accent);margin:0}.notice{color:var(--warn);margin:0;font-size:.875rem}.breakdown{align-items:center;gap:20px;margin:4px 0 18px;display:flex}.donut{flex:none}.donut circle{transition:stroke-dasharray .35s,stroke-dashoffset .35s}.legend{flex:1;min-width:0;margin:0;padding:0;font-size:.875rem;list-style:none}.legend li{align-items:center;gap:8px;padding:3px 0;display:flex}.legend .dot{border-radius:3px;flex:none;width:10px;height:10px}.legend .val{font-variant-numeric:tabular-nums;margin-left:auto;font-weight:700}.faq{margin:0}.faq>div{background:var(--surface);border:1px solid var(--border);border-radius:14px;margin-bottom:10px;padding:18px 20px}.faq dt{font-weight:700}.faq dd{color:var(--muted);margin:6px 0 0}.hero{grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);align-items:center;gap:40px;padding:64px 0 24px;display:grid}.hero h1{letter-spacing:-.045em;font-size:clamp(2rem,5.4vw,3.125rem)}.hero h1 em{background:linear-gradient(90deg, var(--accent), var(--accent-2));color:#0000;-webkit-background-clip:text;background-clip:text;font-style:normal}.hero .lead{max-width:30em;font-size:1.125rem}.hero-actions{flex-wrap:wrap;gap:10px;margin-top:28px;display:flex}.hero-art{width:100%;height:auto;display:block}@media (max-width:820px){.hero{grid-template-columns:minmax(0,1fr);gap:24px;padding-top:40px}.hero-art{max-width:440px;margin:0 auto}}.btn{border-radius:12px;align-items:center;gap:8px;padding:12px 20px;font-size:.9375rem;font-weight:700;text-decoration:none;transition:transform .15s,box-shadow .15s,background-color .15s;display:inline-flex}.btn:hover{transform:translateY(-1px)}.btn-primary{color:#fff;background:linear-gradient(135deg, var(--accent), color-mix(in srgb, var(--accent) 70%, var(--accent-2)));box-shadow:0 8px 20px -8px var(--accent)}.btn-ghost{color:var(--text);background:var(--surface);border:1px solid var(--border)}.section-head{justify-content:space-between;align-items:end;gap:16px;margin:64px 0 18px;display:flex}.section-head h2{margin:0}.section-head a{white-space:nowrap;font-size:.875rem;font-weight:600;text-decoration:none}.tool-grid{grid-template-columns:repeat(auto-fill,minmax(180px,1fr));gap:14px;margin:0;padding:0;list-style:none;display:grid}.tool-card{height:100%;color:var(--text);background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);flex-direction:column;padding:22px;text-decoration:none;transition:transform .2s,border-color .2s;display:flex;position:relative}.tool-card:hover{border-color:color-mix(in srgb, var(--accent) 45%, var(--border));transform:translateY(-3px)}.tool-card .tool-icon{width:46px;height:46px;color:var(--tone,var(--accent));background:color-mix(in srgb, var(--tone,var(--accent)) 12%, transparent);border-radius:14px;place-items:center;margin-bottom:16px;display:grid}.tool-card strong{font-size:1.0625rem}.tool-card span{color:var(--muted);margin-top:4px;font-size:.875rem;line-height:1.6}.tool-card .go{color:var(--muted);flex:none;margin-top:auto;margin-bottom:14px;transition:color .2s,transform .2s;position:relative;top:14px}.tool-card:hover .go{color:var(--accent);transform:translate(3px)}.stats{grid-template-columns:repeat(auto-fit,minmax(min(100%,10rem),1fr));gap:14px;margin-top:56px;display:grid}.stat{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);padding:18px 20px}.stat b{letter-spacing:-.03em;font-variant-numeric:tabular-nums;font-size:1.5rem;font-weight:800;display:block}.stat span{color:var(--muted);font-size:.875rem}.post-grid{grid-template-columns:repeat(auto-fill,minmax(290px,1fr));gap:16px;margin:0;padding:0;list-style:none;display:grid}.post-card{height:100%;color:var(--text);background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);box-shadow:var(--shadow);flex-direction:column;text-decoration:none;transition:transform .2s,border-color .2s;display:flex;overflow:hidden}.post-card:hover{border-color:color-mix(in srgb, var(--accent) 45%, var(--border));transform:translateY(-3px)}.post-cover{aspect-ratio:16/7;width:100%;height:auto;display:block}.post-body{flex-direction:column;flex:1;padding:18px 20px 20px;display:flex}.post-body strong{letter-spacing:-.02em;font-size:1.0625rem;line-height:1.45}.post-body>span{color:var(--muted);margin:6px 0 14px;font-size:.875rem;line-height:1.6}.meta{color:var(--muted);flex-wrap:wrap;align-items:center;gap:6px 12px;margin-top:auto;font-size:.875rem;display:flex}.meta svg{vertical-align:-3px;margin-right:3px}.chip{color:var(--accent);background:var(--accent-soft);border-radius:999px;padding:2px 10px;font-size:.8125rem;font-weight:700;display:inline-block}.post-header{padding:48px 0 8px}.post-header .meta{margin:14px 0 0}.post-hero{border-radius:var(--radius);border:1px solid var(--border);margin:28px 0 8px;overflow:hidden}.post-hero>svg{width:100%;height:auto;display:block}.prose{font-size:1.0625rem}.prose p,.prose li{color:color-mix(in srgb, var(--text) 88%, var(--muted))}.prose ul,.prose ol{padding-left:1.3em}.prose li{margin:6px 0}.prose li::marker{color:var(--accent)}.prose .rates{font-size:.9375rem}.figure{background:var(--surface);border:1px solid var(--border);border-radius:var(--radius);margin:28px 0;padding:20px}.figure>svg{width:100%;height:auto;display:block}.figure figcaption{color:var(--muted);text-align:center;margin-top:10px;font-size:.875rem}.callout{background:var(--accent-2-soft);border:1px solid color-mix(in srgb, var(--accent-2) 30%, transparent);border-radius:14px;gap:12px;margin:24px 0;padding:16px 18px;font-size:.9375rem;display:flex}.callout svg{color:var(--accent-2);flex:none;margin-top:2px}.callout p{margin:0}.cta{color:var(--text);background:radial-gradient(100% 120% at 100% 0%, var(--accent-soft), transparent 70%), var(--surface);border:1px solid color-mix(in srgb, var(--accent) 30%, var(--border));border-radius:var(--radius);align-items:center;gap:16px;margin:48px 0 0;padding:22px 24px;text-decoration:none;transition:transform .2s;display:flex}.cta:hover{transform:translateY(-2px)}.cta .tool-icon{color:#fff;background:linear-gradient(135deg, var(--accent), var(--accent-2));border-radius:14px;flex:none;place-items:center;width:46px;height:46px;display:grid}.cta strong{font-size:1.0625rem;display:block}.cta span{color:var(--muted);font-size:.875rem}.cta .go{color:var(--accent);flex:none;margin-left:auto}.ad-slot{min-height:100px;margin:32px 0;display:block}@media (max-width:560px){main{padding:0 16px}.site-header-inner{flex-wrap:wrap;gap:6px 8px;height:auto;padding:10px 16px 6px}.logo{margin-right:auto}.site-header nav{flex-wrap:wrap;flex:1 0 100%;order:3;margin:0;overflow:visible}.site-header nav a{padding:6px 10px;font-size:.9375rem}.inputs,.result{padding:20px}.breakdown{gap:14px}.prose{font-size:1rem}.cta{flex-wrap:wrap}.figure{padding:14px;overflow-x:auto}.figure>svg{min-width:540px}.tool-grid{grid-template-columns:repeat(auto-fill,minmax(min(100%,9.5rem),1fr));gap:10px}.tool-card{padding:16px}.tool-card .tool-icon{width:40px;height:40px;margin-bottom:12px}.tool-card strong{font-size:1rem}.tool-card span{font-size:.875rem}}.font-control{background:var(--surface);border:1px solid var(--border);border-radius:12px;flex:none;height:38px;display:flex;overflow:hidden}.font-control button{min-width:42px;font:inherit;color:var(--text);cursor:pointer;background:0 0;border:0;padding:0 8px;font-size:.9375rem;font-weight:800}.font-control button+button{border-left:1px solid var(--border);font-size:1.0625rem}.font-control button span{color:var(--accent);margin-left:1px;font-size:.75em}.font-control button:hover{background:var(--surface-2)}.amount-hint{color:var(--accent);font-variant-numeric:tabular-nums;margin-top:6px;font-size:.875rem;font-weight:700;display:block}.print-btn{min-height:44px;font:inherit;color:var(--text);background:var(--surface-2);border:1px solid var(--border);cursor:pointer;border-radius:12px;align-items:center;gap:8px;margin-top:18px;padding:10px 16px;font-size:.9375rem;font-weight:700;display:inline-flex}.print-btn:hover{border-color:var(--accent);color:var(--accent)}:focus-visible{outline:3px solid var(--accent);outline-offset:2px;border-radius:6px}.inputs input:focus-visible,.inputs select:focus-visible{outline:none}.quick button{min-height:36px;padding:6px 14px}.site-header nav a{align-items:center;min-height:38px;display:inline-flex}@media print{.site-header,.site-footer,.ad-slot,.adsbygoogle,.print-btn,.quick,.cta,.hero-actions{display:none!important}body{color:#000;background:#fff}.inputs,.result,.rates,.faq>div,.figure{box-shadow:none;break-inside:avoid;border-color:#ccc}.result:before{display:none}main{max-width:none;padding:0}}@media (prefers-reduced-motion:reduce){*,:before,:after{transition:none!important}}.rates tr.current td{background:var(--accent-soft);font-weight:700}.salary-table td:not(:first-child),.salary-table th:not(:first-child){text-align:right;font-variant-numeric:tabular-nums}.salary-table td a{font-weight:700}.table-note{color:var(--muted);margin-top:8px;font-size:.8125rem}.amount-nav{justify-content:space-between;gap:12px;margin:28px 0;display:flex}.amount-nav a{color:var(--accent);background:var(--surface);border:1px solid var(--border);border-radius:12px;padding:10px 16px;font-size:.9375rem;font-weight:700;text-decoration:none}.amount-nav a:hover{border-color:var(--accent)}.amount-chips{flex-wrap:wrap;gap:8px;padding:0;list-style:none;display:flex}.amount-chips a{min-height:38px;color:var(--text);background:var(--surface-2);border-radius:999px;align-items:center;padding:6px 14px;font-size:.875rem;font-weight:600;text-decoration:none;display:inline-flex}.amount-chips a:hover{color:var(--accent)}.result-actions{flex-wrap:wrap;gap:8px;margin-top:18px;display:flex}.result-actions .print-btn{margin-top:0}.share-btn{color:#fff;background:var(--accent);border-color:var(--accent)}.share-btn:hover{color:#fff;filter:brightness(1.08)}.quick.segmented{margin:0 0 18px}.quick button[aria-pressed=true]{color:#fff;background:var(--accent);border-color:var(--accent)}.notice-muted{color:var(--muted);margin:0;font-size:.875rem}.inputs label.check{align-items:flex-start}.inputs label.check input{flex:none;width:1.25rem;height:1.25rem;margin-top:2px}.inputs label.check small{color:var(--muted);margin-top:2px;font-size:.8125rem;font-weight:400;display:block}.notice-muted+.print-btn,.result .notice-muted{margin-top:12px}.month-list{max-height:24rem;overflow-y:auto}.month-list thead th{background:var(--surface);font-size:.8125rem;position:sticky;top:0}.month-list td:nth-child(2){color:var(--muted);font-weight:500}