:root{--blue-700:#155287;--blue-600:#1b62a1;--blue-100:#eaf3fb;--blue-50:#f4f8fc;--ink-900:#17212b;--ink-700:#354452;--ink-600:#536270;--line:#d8e0e8;--surface:#fff;--canvas:#f7f9fb;--success:#0f766e;--success-soft:#ecf8f5;--warning:#9a5b08;--warning-soft:#fff7e8;--danger:#a63f3f;--danger-soft:#fff2f2;--shadow:0 16px 40px #17212b14;--radius-sm:8px;--radius-md:14px;--radius-lg:22px;--max:1120px}*{box-sizing:border-box}html{scroll-behavior:smooth}body{background:var(--surface);color:var(--ink-900);word-break:keep-all;overflow-wrap:break-word;text-rendering:optimizelegibility;-webkit-font-smoothing:antialiased;margin:0;font-family:Pretendard,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif;font-size:16px;line-height:1.65}a{color:inherit;text-decoration:none}.nowrap{white-space:nowrap}button,input,select{font:inherit}button,a,input,select,summary{-webkit-tap-highlight-color:transparent}:focus-visible{outline-offset:3px;outline:3px solid #1b62a159}.table-scroll{overscroll-behavior-inline:contain;width:100%;min-width:0;max-width:100%;overflow-x:auto}.table-scroll table{min-width:680px}.skip-link{z-index:100;border-radius:var(--radius-sm);background:var(--ink-900);color:#fff;padding:10px 14px;position:fixed;top:-80px;left:16px}.skip-link:focus{top:16px}.shell{width:min(calc(100% - 40px), var(--max));margin-inline:auto}.site-header{z-index:20;backdrop-filter:blur(14px);background:#fffffff0;border-bottom:1px solid #d8e0e8cc;position:sticky;top:0}.header-inner{align-items:center;gap:26px;min-height:72px;display:flex}.brand{flex:none;align-items:center;min-height:52px;display:inline-flex}.brand-logo{width:auto;height:52px;display:block}.desktop-nav{align-items:center;gap:22px;margin-left:auto;display:flex}.desktop-nav a,.footer-links a{color:var(--ink-600);font-size:14px;font-weight:650}.desktop-nav a:hover,.desktop-nav a[aria-current=page],.footer-links a:hover{color:var(--blue-700)}.header-cta,.button{border:1px solid var(--blue-600);background:var(--blue-600);color:#fff;cursor:pointer;border-radius:10px;justify-content:center;align-items:center;min-height:46px;padding:12px 18px;font-weight:750;line-height:1.2;transition:transform .14s,background .14s,border-color .14s;display:inline-flex}.header-cta:hover,.button:hover{border-color:var(--blue-700);background:var(--blue-700);transform:translateY(-1px)}.button.secondary{border-color:var(--line);color:var(--ink-900);background:#fff}.button.secondary:hover{background:var(--canvas);border-color:#b9c6d2}.button.ghost{color:var(--blue-700);background:0 0;border-color:#0000}.mobile-menu{margin-left:auto;display:none;position:relative}.mobile-menu summary{cursor:pointer;width:44px;min-height:44px;color:var(--ink-700);place-items:center;font-weight:700;list-style:none;display:grid}.independent-note{color:var(--ink-600);margin:16px 0 0;font-size:13px;font-weight:650}.mobile-menu summary::-webkit-details-marker{display:none}.mobile-menu nav{border:1px solid var(--line);border-radius:var(--radius-md);width:260px;box-shadow:var(--shadow);background:#fff;padding:8px;display:grid;position:absolute;top:52px;right:0}.mobile-menu nav a{min-height:44px;color:var(--ink-700);border-radius:8px;align-items:center;padding:8px 12px;font-weight:650;display:flex}.mobile-menu nav a:hover,.mobile-menu nav a[aria-current=page]{background:var(--blue-50);color:var(--blue-700)}.mobile-menu-meta{border-top:1px solid var(--line);color:var(--ink-600);margin:6px 4px 0;padding:12px 8px 6px;font-size:12px}.eyebrow{color:var(--blue-700);letter-spacing:.02em;align-items:center;gap:8px;margin:0 0 18px;font-size:13px;font-weight:800;display:inline-flex}.eyebrow:before{background:var(--blue-600);content:"";border-radius:99px;width:7px;height:7px}.page-hero{background:linear-gradient(180deg, var(--blue-50), #fff 80%);padding:72px 0 52px}.page-hero.compact{padding:56px 0 40px}.page-hero h1,.hero h1{max-width:760px;color:var(--ink-900);letter-spacing:-.055em;margin:0;font-size:clamp(36px,6vw,60px);font-weight:820;line-height:1.12}.page-hero.compact h1{max-width:820px;font-size:clamp(34px,5vw,50px)}.lede{max-width:720px;color:var(--ink-600);margin:22px 0 0;font-size:clamp(17px,2.2vw,20px);line-height:1.7}.hero-actions{flex-wrap:wrap;gap:10px;margin-top:30px;display:flex}.hero-grid{grid-template-columns:minmax(0,1.18fr) minmax(360px,.82fr);align-items:center;gap:clamp(36px,7vw,88px);display:grid}.home-hero{padding:78px 0 68px}.privacy-note{color:var(--ink-600);margin:18px 0 0;font-size:13px}.hero-panel{border-radius:var(--radius-lg);box-shadow:var(--shadow);background:#ffffffe6;border:1px solid #ccdae6;padding:26px}.hero-panel-top{border-bottom:1px solid var(--line);color:var(--ink-600);justify-content:space-between;align-items:center;padding-bottom:16px;font-size:12px;font-weight:800;display:flex}.step-label{color:var(--blue-700);margin:22px 0 8px;font-size:12px;font-weight:800}.progress{background:var(--blue-100);border-radius:99px;height:5px;overflow:hidden}.progress span{border-radius:inherit;background:var(--blue-600);height:100%;display:block}.hero-panel h2{letter-spacing:-.035em;margin:24px 0;font-size:22px;line-height:1.45}.mock-options{gap:8px;display:grid}.mock-options span{border:1px solid var(--line);min-height:44px;color:var(--ink-700);border-radius:9px;align-items:center;padding:9px 12px;font-size:14px;font-weight:650;display:flex}.mock-options span:first-child{border-color:var(--blue-600);background:var(--blue-50);color:var(--blue-700)}.panel-foot{color:var(--ink-600);margin:18px 0 0;font-size:12px}.release-list{gap:0;margin:10px 0 0;padding:0;list-style:none;display:grid}.release-list li{border-bottom:1px solid var(--line);align-items:center;gap:13px;padding:15px 0;display:flex}.release-list li:last-child{border-bottom:0}.release-list strong,.release-list small{display:block}.release-list small{color:var(--ink-600);margin-top:2px}.status-mark,.result-icon{border-radius:50%;flex:none;place-items:center;width:30px;height:30px;font-weight:900;display:grid}.status-mark.ready,.result-icon.success{background:var(--success-soft);color:var(--success)}.status-mark.review,.result-icon.warning{background:var(--warning-soft);color:var(--warning)}.section-copy{max-width:580px;color:var(--ink-600);margin:18px 0 28px;font-size:17px}.feature-split{align-items:center;gap:clamp(32px,7vw,90px)}.feature-split h2{letter-spacing:-.045em;margin:0;font-size:clamp(28px,4vw,40px);line-height:1.3}.result-preview{gap:10px;display:grid}.result-preview>div{border:1px solid var(--line);border-radius:12px;align-items:center;gap:14px;padding:17px;display:flex}.result-preview p,.result-preview strong,.result-preview small{margin:0;display:block}.result-preview small{color:var(--ink-600);margin-top:3px}.result-icon.next{background:var(--blue-100);color:var(--blue-700)}.muted-card{background:var(--canvas)}.faq-shell{max-width:840px}.faq-list{border-top:1px solid var(--line)}.faq-list details{border-bottom:1px solid var(--line)}.faq-list summary{cursor:pointer;justify-content:space-between;align-items:center;gap:18px;min-height:68px;padding:16px 4px;font-weight:750;list-style:none;display:flex}.faq-list summary:after{content:"+";color:var(--blue-700);font-size:22px}.faq-list details[open] summary:after{content:"−"}.faq-list summary::-webkit-details-marker{display:none}.faq-list details p{color:var(--ink-600);margin:0;padding:0 44px 20px 4px}.section{padding:84px 0}.section.soft{background:var(--canvas)}.section.tight{padding:56px 0}.section-heading{justify-content:space-between;align-items:end;gap:20px;margin-bottom:30px;display:flex}.section-heading h2,.content-prose h2{letter-spacing:-.04em;margin:0;font-size:clamp(28px,4vw,38px);line-height:1.25}.section-heading p{max-width:600px;color:var(--ink-600);margin:10px 0 0}.text-link{min-height:44px;color:var(--blue-700);align-items:center;font-weight:750;display:inline-flex}.text-link:after{content:"→";margin-left:7px}.grid-2,.grid-3,.grid-4{gap:18px;display:grid}.grid-2{grid-template-columns:repeat(2,minmax(0,1fr))}.grid-3{grid-template-columns:repeat(3,minmax(0,1fr))}.grid-4{grid-template-columns:repeat(4,minmax(0,1fr))}.card{border:1px solid var(--line);border-radius:var(--radius-md);background:var(--surface);padding:24px}.card.interactive{transition:transform .14s,border-color .14s,box-shadow .14s}.card.interactive:hover{border-color:#b8c9d8;transform:translateY(-2px);box-shadow:0 12px 30px #17212b12}.card-kicker{color:var(--blue-700);margin:0 0 10px;font-size:13px;font-weight:800}.card h3{letter-spacing:-.025em;margin:0;font-size:20px;line-height:1.35}.card p{color:var(--ink-600);margin:12px 0 0;font-size:15px}.trust-strip{border-block:1px solid var(--line);background:#fff}.trust-list{grid-template-columns:repeat(4,1fr);margin:0;padding:20px 0;list-style:none;display:grid}.trust-list li{min-height:42px;color:var(--ink-700);justify-content:center;align-items:center;gap:8px;font-size:14px;font-weight:700;display:flex}.trust-list li+li{border-left:1px solid var(--line)}.trust-dot{background:var(--success-soft);width:18px;height:18px;color:var(--success);border-radius:50%;place-items:center;font-size:12px;font-weight:900;display:inline-grid}.notice,.status-box{border:1px solid var(--line);border-left:4px solid var(--blue-600);border-radius:var(--radius-sm);background:var(--blue-50);color:var(--ink-700);padding:18px 20px}.notice.warning,.status-box.warning{border-left-color:var(--warning);background:var(--warning-soft)}.notice.danger,.status-box.danger{border-left-color:var(--danger);background:var(--danger-soft)}.notice p,.status-box p{margin:0}.content-prose{width:min(100%,760px);min-width:0}.article-layout{grid-template-columns:220px minmax(0,760px);justify-content:center;gap:clamp(34px,7vw,86px);display:grid}.narrow-shell{max-width:760px}.tool-shell{border:1px solid var(--line);border-radius:var(--radius-md);background:#fff;min-height:360px;padding:28px}.principle-list{gap:12px;margin-top:22px;display:grid}.principle-list>div{border:1px solid var(--line);border-radius:10px;padding:18px}.principle-list p{margin:5px 0 0}.prose-faq{margin-top:20px}.content-prose h2{margin-top:64px;scroll-margin-top:100px}.content-prose h3{letter-spacing:-.025em;margin:36px 0 10px;font-size:21px}.content-prose p,.content-prose li{color:var(--ink-700)}.content-prose a:not(.button){color:var(--blue-700);text-underline-offset:3px;text-decoration:underline}.content-prose table{border-collapse:collapse;width:100%;margin:24px 0;font-size:15px}.content-prose th,.content-prose td{border-bottom:1px solid var(--line);text-align:left;vertical-align:top;padding:13px 12px}.content-prose th{background:var(--canvas);color:var(--ink-900)}.toc{border:1px solid var(--line);border-radius:var(--radius-md);align-self:start;padding:18px;position:sticky;top:96px}.toc p{margin:0 0 8px;font-size:13px;font-weight:800}.toc a{min-height:40px;color:var(--ink-600);border-radius:7px;align-items:center;padding:5px 8px;font-size:14px;display:flex}.toc a:hover{background:var(--blue-50);color:var(--blue-700)}.site-footer{border-top:1px solid var(--line);background:var(--canvas);padding:54px 0 24px}.footer-grid{grid-template-columns:minmax(250px,1.45fr) repeat(2,minmax(130px,.72fr)) minmax(210px,1fr);gap:clamp(28px,4vw,56px);display:grid}.footer-about{min-width:0}.footer-brand .brand-logo{height:60px}.footer-tagline{max-width:310px;color:var(--ink-600);margin:18px 0 0;font-size:14px}.footer-disclaimer{max-width:310px;color:var(--ink-600);margin:10px 0 0;font-size:12px}.footer-domain{color:var(--blue-700);letter-spacing:.03em;margin:16px 0 0;font-size:13px;font-weight:800}.footer-nav-group>p,.footer-trust-label{color:var(--ink-900);margin:0 0 13px;font-size:13px;font-weight:800}.footer-links{align-items:start;gap:8px;display:grid}.footer-links a{align-items:center;min-height:34px;display:inline-flex}.footer-trust{border:1px solid var(--line);border-radius:var(--radius-md);background:#fff;align-self:start;padding:18px}.footer-trust strong,.footer-trust span{display:block}.footer-trust strong{font-size:15px}.footer-trust span{color:var(--ink-600);margin-top:6px;font-size:12px}.footer-trust .button{width:100%;min-height:42px;margin-top:16px;padding:10px 12px;font-size:13px}.footer-bottom{border-top:1px solid var(--line);color:var(--ink-600);justify-content:space-between;gap:24px;margin-top:34px;padding-top:20px;font-size:12px;display:flex}.footer-bottom p{margin:0}.footer-bottom p:first-child{flex-wrap:wrap;gap:6px 18px;display:flex}.resources-hero{border-bottom:1px solid var(--line);background:linear-gradient(145deg,#f5f9fd 0%,#fff 70%)}.resources-hero-grid{grid-template-columns:minmax(0,1.2fr) minmax(340px,.8fr);align-items:end;gap:clamp(34px,7vw,86px);display:grid}.resource-summary{border:1px solid var(--line);border-radius:var(--radius-md);background:#ffffffdb;grid-template-columns:repeat(2,minmax(0,1fr));margin:0;display:grid;overflow:hidden}.resource-summary div{min-width:0;padding:17px 18px}.resource-summary div:nth-child(2n){border-left:1px solid var(--line)}.resource-summary div:nth-child(n+3){border-top:1px solid var(--line)}.resource-summary dt{color:var(--ink-600);font-size:12px;font-weight:700}.resource-summary dd{margin:4px 0 0;font-size:16px;font-weight:800}.resource-notice strong{color:var(--ink-900);margin-bottom:3px;display:block}.resource-section-heading{align-items:center}.document-count{background:var(--blue-100);color:var(--blue-700);border-radius:99px;flex:none;padding:7px 12px;font-size:13px;font-weight:800}.document-list{gap:14px;display:grid}.document-card{border:1px solid var(--line);border-radius:var(--radius-md);background:#fff;grid-template-columns:minmax(0,1fr) 184px;align-items:center;gap:28px;padding:24px;display:grid}.document-main{min-width:0}.document-type-row{color:var(--ink-600);flex-wrap:wrap;align-items:center;gap:6px 12px;font-size:12px;font-weight:650;display:flex}.file-badge{background:var(--blue-100);color:var(--blue-700);letter-spacing:.04em;border-radius:6px;padding:4px 8px;font-size:11px;font-weight:850}.file-badge.hwpx{background:var(--success-soft);color:var(--success)}.file-badge.xlsx{color:#237a45;background:#e8f5ec}.document-card h3{letter-spacing:-.03em;margin:12px 0 0;font-size:clamp(19px,2.3vw,23px);line-height:1.35}.document-card h3+p{max-width:720px;color:var(--ink-700);margin:9px 0 0}.document-authority{color:var(--ink-600);margin:10px 0 0;font-size:13px}.document-viewer-note{color:var(--ink-600);border-left:3px solid #d6a24c;margin:10px 0 0;padding-left:10px;font-size:12px}.hash-details{color:var(--ink-600);margin-top:10px;font-size:12px}.hash-details summary{cursor:pointer;width:fit-content;font-weight:700}.hash-details code{color:var(--ink-700);overflow-wrap:anywhere;margin-top:7px;font-size:11px;line-height:1.5;display:block}.document-actions{gap:8px;display:grid}.document-actions .button{width:100%;min-height:44px;padding:10px 12px;font-size:13px}.document-source-link{min-height:40px;color:var(--blue-700);text-underline-offset:3px;justify-content:center;align-items:center;font-size:13px;font-weight:750;text-decoration:underline;display:inline-flex}.resource-guide{padding-top:0}.resource-guide .card h2{letter-spacing:-.025em;margin:0;font-size:19px;line-height:1.4}.warning-card{background:var(--warning-soft);border-color:#ecd5aa}.documents-callout-section{padding-top:0}.documents-callout{border-radius:var(--radius-lg);background:linear-gradient(135deg, var(--blue-50), #fff);border:1px solid #cfdeeb;grid-template-columns:minmax(0,1.05fr) minmax(360px,.95fr);align-items:center;gap:clamp(34px,7vw,80px);padding:clamp(28px,5vw,52px);display:grid}.documents-callout h2{letter-spacing:-.04em;margin:0;font-size:clamp(28px,4vw,40px);line-height:1.3}.documents-callout>div>p:not(.eyebrow){max-width:560px;color:var(--ink-600);margin:16px 0 0}.document-preview-list{border:1px solid var(--line);border-radius:var(--radius-md);background:#fff;margin:0;padding:8px 20px;list-style:none;display:grid}.document-preview-list li{border-bottom:1px solid var(--line);grid-template-columns:48px minmax(0,1fr) auto;align-items:center;gap:12px;min-height:68px;display:grid}.document-preview-list li:last-child{border-bottom:0}.document-preview-list span,.document-preview-list small{color:var(--blue-700);font-size:12px;font-weight:800}.document-preview-list strong{min-width:0;font-size:14px}.document-preview-list small{color:var(--ink-600)}.sr-only{clip:rect(0, 0, 0, 0);white-space:nowrap;width:1px;height:1px;position:absolute;overflow:hidden}@media (width<=980px){.desktop-nav,.header-cta{display:none}.mobile-menu{display:block}.grid-3,.grid-4{grid-template-columns:repeat(2,minmax(0,1fr))}.trust-list{grid-template-columns:repeat(2,1fr)}.trust-list li:nth-child(3){border-left:0}.trust-list li:nth-child(n+3){border-top:1px solid var(--line)}.hero-grid,.resources-hero-grid,.documents-callout{grid-template-columns:1fr}.resource-summary,.hero-panel{max-width:620px}.article-layout{grid-template-columns:1fr}.toc{grid-template-columns:repeat(2,1fr);display:grid;position:static}.toc p{grid-column:1/-1}.footer-grid{grid-template-columns:minmax(250px,1.2fr) repeat(2,minmax(130px,.7fr))}.footer-trust{grid-column:1/-1;grid-template-columns:1fr auto;align-items:center;column-gap:24px;display:grid}.footer-trust-label,.footer-trust span{grid-column:1}.footer-trust .button{grid-area:1/2/4;width:auto;margin-top:0}}@media (width<=680px){.shell{width:min(calc(100% - 32px), var(--max))}.header-inner{min-height:64px}.page-hero,.page-hero.compact{padding:48px 0 34px}.section{padding:60px 0}.section-heading,.footer-bottom{flex-direction:column;align-items:flex-start}.grid-2,.grid-3,.grid-4{grid-template-columns:1fr}.hero-actions .button{width:100%}.trust-list li{justify-content:flex-start;padding:10px 12px}.footer-grid{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px 18px}.footer-about,.footer-trust{grid-column:1/-1}.footer-trust{grid-template-columns:minmax(0,1fr) auto;align-items:center;gap:12px;padding:14px;display:grid}.footer-trust-label,.footer-trust span{display:none}.footer-trust .button{grid-area:1/2;width:auto;min-height:40px;margin-top:0}.site-footer{padding:38px 0 20px}.footer-bottom{gap:12px;margin-top:24px}.footer-tagline{margin-top:12px}.footer-domain{margin-top:10px}.document-card{grid-template-columns:1fr;gap:20px}.document-actions{grid-template-columns:repeat(2,minmax(0,1fr))}.document-preview-list{padding-inline:16px}.content-prose table{display:block;overflow-x:auto}}@media (width<=420px){.page-hero h1,.page-hero.compact h1,.hero h1{font-size:32px}.resource-summary{grid-template-columns:1fr}.resource-summary div:nth-child(2n){border-left:0}.resource-summary div+div{border-top:1px solid var(--line)}.document-actions{grid-template-columns:1fr}.document-preview-list li{grid-template-columns:42px minmax(0,1fr)}.document-preview-list small{grid-column:2}}@media (prefers-reduced-motion:reduce){*,:before,:after{scroll-behavior:auto!important;transition-duration:.01ms!important}}