:root{--sky:#e8f7ff;--navy:#17324d;--orange:#f4773a;--line:#d9ebf3;--muted:#64748b}*{box-sizing:border-box}body{margin:0;background:linear-gradient(180deg,#dff5ff 0,#f7fcff 35%,#eaf8ff 100%);color:var(--navy);font-family:Arial,'Pretendard','Noto Sans KR',sans-serif;font-size:16px;line-height:1.5}.hero{text-align:center;padding:52px 20px 38px}.brand{color:var(--orange);font-size:.78rem;font-weight:800;letter-spacing:.1em;margin:0 0 6px}.hero h1{font-size:clamp(1.75rem,5vw,2.7rem);margin:0}.hero>p:last-child{margin:12px auto 0;color:var(--muted);max-width:520px}.layout{max-width:860px;margin:auto;padding:0 16px 44px}.flow{display:flex;align-items:center;justify-content:space-between;gap:10px;background:#ffffffb8;border:1px solid #fff;border-radius:18px;padding:14px 18px;margin-bottom:16px;font-size:.86rem;font-weight:700;color:#41708d}.flow b{color:var(--orange)}.form-card,.result-card{background:#fff;border:1px solid #fff;border-radius:22px;padding:24px;margin:16px 0;box-shadow:0 10px 28px #17608012}.section-head{display:flex;gap:12px;align-items:flex-start;margin-bottom:20px}.section-head h2,.result-heading h2{font-size:1.18rem;margin:0}.section-head p{margin:3px 0 0;color:var(--muted);font-size:.9rem}.step{display:grid;place-items:center;width:29px;height:29px;border-radius:50%;background:#fff0e8;color:var(--orange);font-weight:800}.fields{display:grid;grid-template-columns:repeat(2,1fr);gap:16px}.fields.four{grid-template-columns:repeat(2,1fr)}label{display:block;font-weight:700;font-size:.92rem}input,select{margin-top:6px;display:block;width:100%;border:1px solid var(--line);background:#fbfdff;border-radius:11px;padding:12px;color:var(--navy);font:inherit;font-size:1rem}input:focus,select:focus{outline:3px solid #a9e6ff;border-color:#74cdee}.suffix{position:relative}.suffix input{padding-right:34px}.suffix span{position:absolute;right:13px;bottom:12px;color:var(--muted)}.help{border:0;background:#ddecf4;color:#44708b;border-radius:50%;font-weight:800;cursor:pointer;width:18px;height:18px;line-height:18px;padding:0}.subtotal{margin-top:18px;background:#f0faff;border-radius:12px;padding:13px;display:flex;justify-content:space-between}.subtotal strong{color:var(--orange);font-size:1.1rem}.toggles,.radios{display:flex;flex-wrap:wrap;gap:16px;margin-top:20px}.toggles label,.radios label{font-weight:600}.toggles input,.radios input{display:inline;width:auto;margin:0 5px 0 0;accent-color:var(--orange)}fieldset{border:0;padding:0;margin:0}fieldset+fieldset{border-top:1px solid var(--line);padding-top:20px;margin-top:20px}legend{font-weight:800;margin-bottom:8px}.tax-card fieldset>label{max-width:300px;margin-top:14px}.notice{font-size:.82rem;color:var(--muted);margin:10px 0 0}.result-card{border:2px solid #f8c3a5}.result-heading{display:flex;justify-content:space-between;gap:12px;align-items:center}.result-heading button,.actions button{border:0;border-radius:10px;padding:10px 13px;font:inherit;font-weight:700;cursor:pointer}.result-heading button{background:var(--orange);color:white}.big-result{display:block;font-size:clamp(2rem,7vw,3rem);color:var(--orange);margin-top:12px}.big-result.negative{color:#d83a3a}#usableRate{margin:2px 0;color:var(--muted)}.warning{margin:14px 0 0;background:#fff0f0;color:#b52e2e;border-radius:10px;padding:12px;font-weight:700}.results-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-top:20px}.metric{border:1px solid var(--line);border-radius:12px;padding:12px}.metric span{display:block;color:var(--muted);font-size:.79rem}.metric strong{display:block;font-size:1.05rem;margin-top:3px}.actions{text-align:center;margin:20px}.secondary{background:white;color:#4c6a7e;border:1px solid var(--line)!important}.disclaimer{font-size:.8rem;color:#60768a;padding:0 8px}#tooltip{position:fixed;z-index:2;max-width:250px;background:#17324d;color:white;border-radius:8px;padding:9px;font-size:.82rem;box-shadow:0 4px 12px #0003}@media(max-width:560px){.hero{padding:38px 20px 24px}.flow{font-size:.71rem;padding:11px;gap:5px}.flow b{font-size:.7rem}.form-card,.result-card{padding:18px;border-radius:17px}.fields,.fields.four,.results-grid{grid-template-columns:1fr}.result-heading{align-items:flex-start}.result-heading button{font-size:.8rem;padding:8px}.toggles{gap:10px;display:grid}.metric{padding:10px}}