:root {
  --bg: #f7f9fc;
  --surface: #ffffff;
  --navy-900: #173458;
  --navy-700: #1f446f;
  --navy-200: #d8e4f5;
  --navy-100: #e8f0fb;
  --text: #132238;
  --muted: #5f738f;
  --ok: #0f8a5f;
  --radius: 14px;
  --shadow-sm: 0 2px 8px rgba(20, 42, 80, 0.06);
}

* { box-sizing: border-box; }
html, body { margin: 0; padding: 0; }
body {
  font-family: "Noto Sans KR", Pretendard, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
  background: var(--bg);
  color: var(--text);
  font-size: 18px;
  line-height: 1.62;
}

.site-wrap {
  width: 100%;
  margin: 0;
  padding: 0 0 20px;
}

.season-banner {
  width: min(1240px, 96vw);
  margin: 8px auto 0;
  border: 1px solid #c9dbef;
  border-radius: 10px;
  background: linear-gradient(90deg, #f1f7ff, #ffffff);
  color: #1c3d67;
  padding: 10px 12px;
  display: flex;
  gap: 10px;
  flex-wrap: wrap;
  align-items: center;
  font-size: 0.94rem;
}
.season-banner strong { font-weight: 800; }
.season-banner .muted { color: #55739d; font-size: 0.86rem; }

.site-header {
  border: 0;
  background: #1b3558;
  border-radius: 0;
  margin: 0;
  box-shadow: none;
}

.brand-row {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 10px;
  width: min(1240px, 96vw);
  margin: 0 auto;
  padding: 12px 0;
  border-bottom: 1px solid rgba(255, 255, 255, 0.22);
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 10px;
  text-decoration: none;
  color: #ffffff;
  font-weight: 800;
  font-size: 1.22rem;
}

.brand img {
  height: 40px;
  width: auto;
  max-width: 220px;
  object-fit: contain;
  display: block;
}

.updated {
  color: #dce9ff;
  font-size: 1rem;
}

.main-nav {
  display: grid;
  gap: 6px;
  width: min(1240px, 96vw);
  margin: 0 auto;
  padding: 8px 0 12px;
}

.nav-row {
  display: grid;
  gap: 6px;
  grid-template-columns: repeat(var(--nav-count), minmax(0, 1fr));
}

.main-nav a {
  text-decoration: none;
  border: 1px solid rgba(255, 255, 255, 0.30);
  border-radius: 6px;
  padding: 9px 8px;
  font-size: 0.95rem;
  text-align: center;
  color: #ffffff;
  background: rgba(255, 255, 255, 0.04);
  white-space: nowrap;
}

.main-nav a.active {
  background: rgba(255, 255, 255, 0.18);
  color: #fff;
  border-color: rgba(255, 255, 255, 0.62);
}

.box {
  background: var(--surface);
  border: 1px solid var(--navy-200);
  border-radius: 10px;
  box-shadow: none;
  padding: 22px;
  margin-bottom: 12px;
}

.pastel-box {
  background: linear-gradient(180deg, #ffffff 0%, #f8fbff 100%);
  border-color: #c8daef;
}

.doc-layout {
  width: min(1240px, 96vw);
  margin: 0 auto 12px;
  display: grid;
  grid-template-columns: minmax(0, 1fr) 340px;
  gap: 12px;
}
.doc-main-col {
  min-width: 0;
}
.info-panel-stage {
  width: min(1240px, 96vw);
  margin: 0 auto 12px;
}
.tab-info-layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) 320px;
  gap: 12px;
  align-items: start;
}
.tab-main,
.tab-side {
  min-width: 0;
}
.tab-side .gc-info-panel {
  margin-top: 0;
}
.side-stack {
  display: flex;
  flex-direction: column;
  gap: 12px;
  align-items: stretch;
  position: relative;
  background: transparent;
  border: 0;
  border-radius: 0;
  padding: 0;
}

.gc-live-widgets {
  margin-top: 4px;
  display: flex;
  flex-direction: column;
  gap: 12px;
  font-family: "Noto Sans KR", Pretendard, sans-serif;
}
.gc-live-widget {
  background: linear-gradient(180deg, #1f446f 0%, #1b3558 100%);
  border: 1px solid #365983;
  border-radius: 20px;
  padding: 14px;
  color: #eaf2ff;
}
.gc-live-widget h3 {
  margin: 0 0 10px;
  font-size: 0.95rem;
  font-weight: 800;
  color: #fee500;
}
.gc-live-loading {
  color: #c4d7f3;
  font-size: 0.78rem;
  margin: 0;
  padding: 6px 0;
}
.gc-live-error {
  color: #ff9c9c;
  font-size: 0.76rem;
  margin: 0;
  padding: 6px 0;
}
.gc-live-row {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 8px;
  padding: 8px 0;
  border-bottom: 1px dashed #3e628e;
  font-size: 0.8rem;
}
.gc-live-row:last-child { border-bottom: 0; }
.gc-live-label { color: #d0def3; }
.gc-live-val { font-weight: 700; color: #ffffff; }
.gc-live-chg { font-size: 0.72rem; margin-left: 6px; }
.gc-live-up { color: #ff5c5c; }
.gc-live-down { color: #5c7cff; }
.gc-live-flat { color: #8f97a8; }
.gc-live-news-item {
  display: block;
  padding: 9px 0;
  border-bottom: 1px solid #1a1a24;
  text-decoration: none;
  color: #e8e8ef;
  font-size: 0.8rem;
  line-height: 1.42;
}
.gc-live-news-item:last-child { border-bottom: 0; }
.gc-live-news-item:hover { color: #ccff00; }
.gc-live-news-time {
  display: block;
  font-size: 0.69rem;
  color: #7f8697;
  margin-top: 2px;
}
.gc-live-foot {
  display: flex;
  justify-content: space-between;
  margin-top: 8px;
  font-size: 0.68rem;
  color: #c0d3ee;
}
.gc-live-link {
  color: #ccff00;
  text-decoration: none;
}
.gc-live-link:hover { text-decoration: underline; }

.tab-box .section-title { margin-bottom: 10px; }
.tab-legal-links {
  border: 1px solid #c8dbf1;
  border-radius: 10px;
  background: #f8fbff;
  padding: 10px 12px;
  margin-bottom: 10px;
}
.tab-legal-links strong {
  display: block;
  font-size: 0.92rem;
  color: #1f426d;
  margin-bottom: 6px;
}
.tab-legal-link-row {
  display: flex;
  flex-wrap: wrap;
  gap: 7px;
}
.tab-legal-link-row a {
  text-decoration: none;
  border: 1px solid #b8cdea;
  background: #ffffff;
  color: #17426f;
  border-radius: 999px;
  padding: 6px 10px;
  font-size: 0.84rem;
  font-weight: 700;
}
.tabbar {
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
  margin-bottom: 10px;
}
.tab-btn {
  border: 1px solid #b8cde7;
  background: #f2f7ff;
  color: #24446f;
  border-radius: 10px;
  font-size: 1rem;
  padding: 10px 14px;
  cursor: pointer;
  font-weight: 700;
}
.tab-btn.is-active {
  background: #d8ecff;
  color: #153560;
  border-color: #8eb4df;
}
.tab-content {
  border: 1px solid #d1e0f3;
  background: #ffffff;
  border-radius: 12px;
  padding: 16px;
}
.tab-pane { display: none; color: #243a5b; font-size: 1.02rem; line-height: 1.72; }
.tab-pane.is-active { display: block; }
.tab-pane h3, .tab-pane h4 {
  margin: 8px 0;
  color: #13325a;
}
.tab-pane h3::before, .tab-pane h4::before {
  content: "•";
  display: inline-block;
  margin-right: 8px;
  color: #3d5f8f;
  font-weight: 800;
}
.tab-pane p { margin: 8px 0; }
.tab-pane a {
  color: #0e5bb3;
  text-decoration: underline;
  text-underline-offset: 2px;
}
.tab-pane a::after {
  content: " ↗";
  font-size: 0.8em;
}
.tab-pane blockquote {
  margin: 10px 0;
  padding: 10px 12px;
  border-left: 4px solid #9fc0e6;
  background: #f5f9ff;
  border-radius: 8px;
}
.doc-list { margin: 8px 0; padding-left: 20px; }
.doc-list li { margin: 4px 0; }
.doc-table {
  width: 100%;
  border-collapse: collapse;
  margin: 10px 0;
  font-size: .96rem;
}
.doc-table th, .doc-table td {
  border: 1px solid #cfe0f3;
  padding: 8px 10px;
  text-align: left;
}
.doc-table th { background: #eef5ff; }

.cal-box {
  position: static;
  top: auto;
  z-index: 1;
  margin: 0;
}
.cal-sub {
  color: #5b7192;
  font-size: .95rem;
  margin-top: -3px;
  margin-bottom: 8px;
}
.tax-calendar {
  border: 1px solid #c8dbee;
  border-radius: 12px;
  overflow: hidden;
  background: #fff;
}
.tax-calendar .cal-head {
  display: flex;
  align-items: center;
  justify-content: space-between;
  padding: 10px 12px;
  background: linear-gradient(90deg, #ecf5ff, #f9fcff);
  border-bottom: 1px solid #d6e5f6;
  font-weight: 800;
  color: #1d3c67;
}
.tax-calendar .cal-grid {
  display: grid;
  grid-template-columns: repeat(7, 1fr);
  gap: 4px;
  padding: 8px;
}
.tax-calendar .dow, .tax-calendar .day {
  text-align: center;
  font-size: .9rem;
  padding: 6px 0;
}
.tax-calendar .dow {
  color: #5a7498;
  font-weight: 700;
}
.tax-calendar .day {
  border-radius: 10px;
  border: 1px solid transparent;
}
.tax-calendar .day.today {
  background: #d8ecff;
  border-color: #95bbe4;
  color: #143761;
  font-weight: 800;
}
.tax-calendar .day.mark {
  background: #fff3d8;
  border-color: #f0d491;
  color: #744d00;
  font-weight: 700;
}
.cal-tags {
  margin: 10px 0 0;
  padding-left: 0;
  list-style: none;
  font-size: .92rem;
  color: #4a6386;
}
.cal-tags li {
  display: flex;
  align-items: center;
  gap: 8px;
  margin: 5px 0;
}
.dot {
  width: 10px;
  height: 10px;
  border-radius: 50%;
  display: inline-block;
}
.dot-a { background: #ffe3a3; }
.dot-b { background: #b9e3ff; }
.dot-c { background: #d7d9ff; }

.section-title {
  margin: 0 0 8px;
  color: var(--navy-900);
  font-size: 1.5rem;
}
.title-emoji {
  display: inline-block;
  margin-right: 8px;
  transform: translateY(1px);
}

.section-sub {
  margin: 0;
  color: var(--muted);
  font-size: 1.12rem;
}
.season-core {
  margin-bottom: 8px;
  border: 1px solid #d4e3f6;
  border-radius: 10px;
  background: #f8fbff;
  padding: 9px 11px;
  color: #2f4e78;
  font-size: 0.94rem;
}

.overview-list {
  margin: 8px 0 0;
  padding-left: 18px;
  color: #344a68;
  font-size: 1.05rem;
}

.overview-list li { margin-bottom: 4px; }
.tip-mini-box {
  margin-top: 10px;
  border: 1px solid #cfe0f2;
  border-radius: 10px;
  background: #f7fbff;
  padding: 8px 10px 8px 24px;
  font-size: 0.9rem;
  color: #4a6386;
}
.tip-mini-box li { margin-bottom: 2px; }

.hub-penalty-sim .section-sub {
  margin-bottom: 10px;
}
.hub-penalty-form {
  border: 1px solid #cbdcf0;
  border-radius: 12px;
  background: #ffffff;
  padding: 12px;
}
.hub-penalty-result {
  margin-top: 10px;
  border: 1px solid #bfd3ea;
  border-radius: 12px;
  background: #f7fbff;
  padding: 10px 12px;
  display: grid;
  gap: 6px;
}
.hub-penalty-row {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 10px;
  font-size: 0.95rem;
  color: #28486f;
}
.hub-penalty-row.total {
  font-weight: 800;
  color: #113a66;
  border-top: 1px dashed #c1d5ed;
  padding-top: 8px;
  margin-top: 2px;
}

.gc-penalty-advanced {
  border: 1px solid #bfd3ea;
  background: linear-gradient(180deg, #ffffff 0%, #f8fbff 100%);
}
.gc-penalty-head {
  text-align: center;
  padding: 4px 0 10px;
}
.gc-penalty-badge {
  display: inline-block;
  border: 1px solid #9db8d8;
  background: #edf5ff;
  border-radius: 999px;
  padding: 6px 12px;
  font-size: 0.84rem;
  color: #1e4776;
  font-weight: 800;
}
.gc-penalty-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 12px;
  margin-top: 8px;
}
.gc-penalty-panel {
  border: 1px solid #c6d8ee;
  border-radius: 14px;
  background: #ffffff;
  padding: 14px;
}
.gc-penalty-panel h3 {
  margin: 0 0 10px;
  color: #1d426d;
}
.gc-penalty-mode {
  display: grid;
  grid-template-columns: repeat(4, minmax(0, 1fr));
  gap: 6px;
  margin-bottom: 10px;
}
.mode-btn {
  border: 1px solid #b8cde7;
  border-radius: 10px;
  background: #f2f7ff;
  color: #24446f;
  font-size: 0.9rem;
  font-weight: 700;
  padding: 9px 6px;
  cursor: pointer;
}
.mode-btn.on {
  background: #d8ecff;
  border-color: #8cb1db;
  color: #143a66;
}
.gc-penalty-calc-btn {
  width: 100%;
  margin-top: 8px;
}
.gc-penalty-ad {
  margin-top: 12px;
  min-height: 180px;
  border: 1px dashed #c7d9ee;
  border-radius: 12px;
  background: #fbfdff;
  padding: 8px;
}
.gc-penalty-total-card {
  border: 1px solid #abc6e7;
  border-radius: 12px;
  background: #f4f9ff;
  padding: 14px;
  text-align: center;
}
.gc-penalty-total-card .k {
  color: #4b668b;
  font-weight: 700;
  font-size: 0.95rem;
}
.gc-penalty-total-card .v {
  margin-top: 6px;
  font-size: 2.1rem;
  font-weight: 800;
  color: #1a436f;
}
.gc-penalty-total-card .s {
  margin-top: 6px;
  color: #627ea3;
  font-size: 0.9rem;
}
.gc-penalty-total-card .v2 {
  margin-top: 4px;
  font-size: 1.62rem;
  font-weight: 800;
  color: #0f3b66;
}
.gc-penalty-rows {
  margin-top: 10px;
  display: grid;
  gap: 6px;
}
.gc-penalty-row2 {
  display: flex;
  justify-content: space-between;
  align-items: center;
  gap: 10px;
  border: 1px solid #d5e3f3;
  border-radius: 10px;
  padding: 8px 10px;
  color: #27486f;
  background: #ffffff;
}
.gc-penalty-row2.total {
  border-color: #9ec0e5;
  background: #eef6ff;
  font-weight: 800;
}
.gc-penalty-ratio {
  margin-top: 10px;
}
.ratio-head {
  display: flex;
  justify-content: space-between;
  align-items: center;
  color: #436186;
  font-size: 0.9rem;
  margin-bottom: 5px;
}
.ratio-bar {
  height: 10px;
  background: #e0ebf8;
  border-radius: 999px;
  overflow: hidden;
}
.ratio-bar > span {
  display: block;
  height: 100%;
  width: 0%;
  background: linear-gradient(90deg, #7da7da, #1f4c79);
}
.gc-penalty-note {
  margin-top: 10px;
  border: 1px solid #c7dbf1;
  border-radius: 10px;
  background: #f8fbff;
  color: #395b84;
  padding: 10px;
  font-size: 0.88rem;
}
.gc-penalty-rate-table-wrap {
  margin-top: 12px;
  border: 1px solid #c9dbef;
  border-radius: 14px;
  background: #ffffff;
  padding: 12px;
}
.gc-penalty-rate-table-wrap h3 {
  margin: 0 0 10px;
  color: #1d446f;
}
.gc-penalty-rate-table {
  width: 100%;
  border-collapse: collapse;
}
.gc-penalty-rate-table th,
.gc-penalty-rate-table td {
  border-bottom: 1px solid #dce8f6;
  padding: 8px 6px;
  text-align: left;
  color: #284a72;
  font-size: 0.9rem;
}
.gc-penalty-rate-table th {
  color: #1b446f;
  background: #f2f8ff;
  border-top: 1px solid #dce8f6;
}
.gc-penalty-rate-table .chip {
  display: inline-block;
  border-radius: 999px;
  padding: 3px 8px;
  font-size: 0.82rem;
  font-weight: 800;
  border: 1px solid transparent;
}
.gc-penalty-rate-table .chip.c10 { background: #edf7e8; color: #2f6f2b; border-color: #bde0b9; }
.gc-penalty-rate-table .chip.c20 { background: #fff4df; color: #8b5a11; border-color: #f0d39b; }
.gc-penalty-rate-table .chip.c40 { background: #ffe9e9; color: #9b2e2e; border-color: #f0b5b5; }
.gc-penalty-rate-table .chip.cday { background: #e8f2ff; color: #1f5c8f; border-color: #b9d2ee; }
.gc-penalty-rate-table .chip.cred { background: #edf0ff; color: #3a4f99; border-color: #c5cff3; }

.disclaimer-box {
  color: rgba(24, 46, 77, 0.62);
}
.disclaimer-box .section-title {
  font-size: 1.06rem;
  color: rgba(23, 52, 88, 0.68);
  margin-bottom: 6px;
}
.disclaimer-box .overview-list {
  font-size: 0.82rem;
  line-height: 1.45;
  color: rgba(24, 46, 77, 0.58);
}
.disclaimer-box .overview-list li {
  margin-bottom: 3px;
}

.faq-hover-list {
  display: grid;
  gap: 10px;
}

.faq-hover-item {
  border: 1px solid #c8daef;
  border-radius: 10px;
  background: #ffffff;
  padding: 12px 14px;
}

.faq-hover-item h3 {
  margin: 0;
  font-size: 1.06rem;
  color: #173d69;
  cursor: default;
}

.faq-hover-answer {
  margin: 0;
  max-height: 0;
  opacity: 0;
  overflow: hidden;
  transform: translateY(-3px);
  transition: max-height .22s ease, opacity .22s ease, transform .22s ease, margin-top .22s ease;
  color: #2f4d73;
}

.faq-hover-item:hover .faq-hover-answer,
.faq-hover-item:focus-within .faq-hover-answer,
.faq-hover-item:focus .faq-hover-answer {
  margin-top: 8px;
  max-height: 220px;
  opacity: 1;
  transform: translateY(0);
}

.form-grid {
  display: grid;
  grid-template-columns: 220px 1fr;
  gap: 8px;
  align-items: center;
}

.form-grid .label {
  color: #30486a;
  font-weight: 700;
  font-size: 1.08rem;
}

.input, .select {
  width: 100%;
  border: 1px solid #b7c8e3;
  border-radius: 10px;
  padding: 11px 12px;
  background: #fff;
  color: var(--text);
  font-size: 1.08rem;
}

.btn-row {
  display: flex;
  gap: 8px;
  flex-wrap: wrap;
  margin-top: 10px;
}

.btn {
  border-radius: 12px;
  border: 1px solid #a8bddf;
  background: #fff;
  color: var(--navy-900);
  padding: 13px 18px;
  font-size: 1.06rem;
  font-weight: 700;
  cursor: pointer;
  transition: transform .18s ease, box-shadow .18s ease;
}

.btn.primary {
  background: var(--navy-700);
  color: #fff;
  border-color: var(--navy-700);
}
.btn.tiny {
  padding: 7px 10px;
  font-size: 0.86rem;
  border-radius: 9px;
}

.delay-presets {
  margin-top: 6px;
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
}

.btn-kakao-share {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  gap: 8px;
  padding: 10px 14px;
  min-width: 172px;
  background: #FEE500;
  color: #1a1a1a;
  border: 1px solid #e6ce00;
  border-radius: 12px;
  font-size: 1.02rem;
  font-weight: 900;
  cursor: pointer;
  font-family: inherit;
  text-decoration: none;
  transition: transform .18s ease, box-shadow .18s ease;
}
.btn-kakao-share svg { width: 18px; height: 18px; flex-shrink: 0; }
.btn:hover,
.btn-kakao-share:hover {
  transform: scale(1.03);
  box-shadow: 0 8px 18px rgba(23, 54, 105, 0.16);
}

.result-grid {
  margin-top: 10px;
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 8px;
  border: 1px solid #bfd3ea;
  border-radius: 12px;
  padding: 10px;
  background: #fdfefe;
}

.result-card {
  border: 1px solid #c8d7ec;
  border-radius: 12px;
  padding: 14px;
  background: linear-gradient(180deg, #ffffff 0%, #f7fbff 100%);
  transition: transform .18s ease, box-shadow .18s ease;
}

.result-card .k {
  color: #4f6486;
  font-size: 1rem;
}
.result-card .v {
  margin-top: 4px;
  color: var(--navy-900);
  font-weight: 800;
  font-size: 1.35rem;
}
.result-card.is-negative .v {
  color: #b42318;
}
.result-card:hover {
  transform: scale(1.02);
  box-shadow: 0 8px 20px rgba(24, 56, 110, 0.12);
}
.result-breakdown {
  margin-top: 10px;
  border: 2px solid #a9c2e0;
  border-radius: 12px;
  padding: 0;
  overflow: hidden;
  background: #fff;
}
.result-table {
  width: 100%;
  border-collapse: collapse;
  border: 2px solid #9fb9da;
  border-radius: 10px;
  overflow: hidden;
  background: #fff;
}
.result-table th,
.result-table td {
  border: 1px solid #bfd3ea;
  padding: 10px 12px;
  font-size: 0.98rem;
  color: #1f3e66;
  text-align: left;
}
.result-table th:first-child,
.result-table td:first-child {
  width: 58%;
}
.result-table th {
  background: #edf5ff;
  color: #183a63;
  font-weight: 800;
}
.result-table td:last-child {
  text-align: right;
  font-weight: 700;
}

.rel-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0,1fr));
  gap: 8px;
}

.rel-grid a {
  text-decoration: none;
  color: #15315a;
  border: 1px solid #c9d8ee;
  border-radius: 10px;
  padding: 10px;
  background: #f8fbff;
}

.hub-intro {
  display: grid;
  grid-template-columns: 1.1fr .9fr;
  gap: 10px;
}

.globe-stage {
  min-height: 280px;
  border: 1px dashed #b5c9e6;
  border-radius: 12px;
  background: linear-gradient(180deg, #f5f9ff 0%, #ffffff 100%);
  position: relative;
  overflow: hidden;
}

.welfare-stage {
  border: 1px solid #d7e2f1;
  border-radius: 14px;
  background: #ffffff;
  color: #1f3b63;
  padding: 16px;
}
.welfare-stage .gcwf-head {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 8px;
  margin-bottom: 10px;
}
.welfare-stage .gcwf-head h3 {
  margin: 0;
  font-size: 1.08rem;
  color: #15345f;
}
.welfare-stage .gcwf-head .live {
  color: #0f9f76;
  font-size: .8rem;
  font-weight: 700;
}
.welfare-stage .gcwf-grid {
  display: grid;
  grid-template-columns: 1fr 1fr;
  gap: 10px;
}
.welfare-stage .gcwf-grid.gcwf-grid-single {
  grid-template-columns: 1fr;
}
.welfare-stage .gcwf-col {
  background: #f9fcff;
  border: 1px solid #d5e2f2;
  border-radius: 12px;
  padding: 12px;
  min-height: 220px;
}
.welfare-stage .gcwf-col.gcwf-news-only {
  min-height: 300px;
}
.welfare-stage .gcwf-col h4 {
  margin: 0 0 8px;
  color: #20446e;
  font-size: .95rem;
}
.welfare-stage .gcwf-col ul {
  list-style: none;
  margin: 0;
  padding: 0;
}
.welfare-stage .gcwf-col li {
  padding: 8px 0;
  border-bottom: 1px dashed #d7e2f2;
  font-size: .84rem;
  line-height: 1.45;
  color: #2b476f;
}
.welfare-stage .gcwf-col li:last-child { border-bottom: 0; }
.welfare-stage .gcwf-col a {
  color: #205ca0;
  text-decoration: none;
}
.welfare-stage .gcwf-col a:hover {
  color: #173b66;
  text-decoration: underline;
}
.welfare-stage .gcwf-col small {
  display: block;
  color: #6a7f9f;
  font-size: .75rem;
  margin-top: 3px;
}
.welfare-stage .gcwf-skel {
  color: #6e83a4;
}
.welfare-stage .gcwf-news-stream {
  max-height: 230px;
  overflow: hidden;
  position: relative;
}
.welfare-stage .gcwf-news {
  display: grid;
  gap: 0;
}
.welfare-stage .gcwf-news.is-animated {
  animation: gcwf-news-up 32s linear infinite;
}
.welfare-stage .gcwf-news-stream:hover .gcwf-news.is-animated {
  animation-play-state: paused;
}

@keyframes gcwf-news-up {
  0% { transform: translateY(0); }
  100% { transform: translateY(-50%); }
}

.globe-fallback {
  position: absolute;
  inset: 0;
  display: grid;
  place-items: center;
  color: #375786;
  text-align: center;
}

.globe-fallback .orb {
  width: 110px;
  height: 110px;
  border-radius: 50%;
  border: 4px solid #7aa2d7;
  border-top-color: #1f4e8d;
  animation: spin 4s linear infinite;
  margin: 0 auto 8px;
}

@keyframes spin { to { transform: rotate(360deg); } }

.calc-grid {
  margin-top: 10px;
  display: grid;
  grid-template-columns: repeat(5, minmax(0,1fr));
  gap: 8px;
}

.calc-card {
  position: relative;
  text-decoration: none;
  color: var(--text);
  border: 1px solid #c8d8ee;
  border-radius: 14px;
  padding: 16px 12px 14px;
  background: #fff;
  display: flex;
  flex-direction: column;
  align-items: center;
  justify-content: flex-start;
  gap: 8px;
  transition: transform .18s ease, box-shadow .18s ease;
}

.calc-card .icon {
  width: 120px;
  height: 120px;
  border-radius: 24px;
  background: linear-gradient(145deg, #e8f1ff, #f7fbff);
  border: 1px solid #bed2ee;
  display: grid;
  place-items: center;
  font-size: 60px;
  margin-bottom: 4px;
}
.calc-card .icon-3d {
  border-radius: 26px;
  background:
    radial-gradient(circle at 30% 25%, rgba(255,255,255,0.95) 0%, rgba(255,255,255,0.4) 18%, rgba(255,255,255,0) 36%),
    linear-gradient(160deg, #fefefe 0%, #e7f2ff 42%, #d4e5ff 100%);
  box-shadow:
    inset 0 -10px 18px rgba(66, 107, 163, 0.25),
    0 10px 18px rgba(27, 61, 108, 0.26);
}
.calc-card .icon-3d span {
  display: inline-block;
  transform: translateY(-1px);
  filter: drop-shadow(0 2px 2px rgba(12, 43, 86, 0.25));
}

.calc-card .name {
  font-weight: 800;
  color: var(--navy-900);
  margin-bottom: 0;
  font-size: 1.02rem;
  text-align: center;
  line-height: 1.25;
}
.calc-card .desc {
  display: none;
}
.calc-card::after {
  content: attr(data-desc);
  position: absolute;
  left: 50%;
  bottom: calc(100% + 8px);
  transform: translateX(-50%);
  width: min(280px, calc(100vw - 40px));
  background: #ffffff;
  color: #1c3459;
  border: 1px solid #b7ccea;
  border-radius: 8px;
  padding: 10px 12px;
  box-shadow: 0 10px 26px rgba(19, 45, 88, 0.18);
  font-size: 0.86rem;
  line-height: 1.35;
  text-align: left;
  opacity: 0;
  pointer-events: none;
  transition: opacity .16s ease;
  z-index: 20;
}
.calc-card:hover {
  transform: scale(1.03);
  box-shadow: 0 12px 24px rgba(20, 49, 95, 0.16);
}
.calc-card:hover::after,
.calc-card:focus-visible::after {
  opacity: 1;
}

.ad-wrap {
  min-height: 180px;
  border: 1px dashed #c0d0e7;
  border-radius: 8px;
  background: #fff;
  display: grid;
  place-items: center;
  margin: 12px 0;
}

.ad-wrap.slot1 { min-height: 160px; }
.ad-wrap.slot2 { min-height: 300px; }
.ad-wrap.slot3 { min-height: 360px; }

.footer {
  color: var(--muted);
  font-size: 1rem;
  text-align: center;
  padding: 10px 0 12px;
}
.footer-meta {
  margin-top: 4px;
  font-size: 0.72rem;
  color: rgba(30, 56, 92, 0.45);
  line-height: 1.45;
}

.site-wrap main {
  padding: 14px 0 20px;
}

.site-wrap main > .box,
.site-wrap main > .ad-wrap,
.site-wrap > .footer {
  width: min(1240px, 96vw);
  margin-left: auto;
  margin-right: auto;
}

.calc-input-box form {
  border: 1px solid #cbdcf0;
  border-radius: 12px;
  background: #ffffff;
  padding: 12px;
}

.share-center {
  margin-top: 14px;
  display: flex;
  justify-content: center;
  width: 100%;
}
.result-cta {
  margin-top: 12px;
  width: 100%;
}
.filing-cta-row {
  display: flex;
  flex-direction: row;
  flex-wrap: nowrap;
  gap: 8px;
  justify-content: center;
  align-items: stretch;
  width: 100%;
}
.filing-cta-row .btn-kakao-share {
  min-width: 200px;
  justify-content: center;
}
.filing-btn {
  text-decoration: none;
  border: 1px solid #1e4b7f;
  background: #1e4b7f;
  color: #fff;
  border-radius: 10px;
  padding: 10px 14px;
  font-size: 0.92rem;
  font-weight: 700;
  min-width: 220px;
  text-align: center;
}
.filing-btn.soft {
  background: #f3f8ff;
  color: #1e4b7f;
  border-color: #b9cde8;
}
.settlement-highlight {
  border: 1px solid #cfe0f2;
  border-radius: 10px;
  background: #f8fbff;
  padding: 10px 12px;
  margin-bottom: 10px;
  color: #1f3f66;
  font-size: 0.92rem;
}
.settlement-highlight strong {
  display: inline-block;
  margin-left: 6px;
  font-size: 1.05rem;
}
.settlement-highlight.is-payable {
  background: #fff7f2;
  border-color: #ffd1ba;
  color: #8a2f12;
}
.settlement-highlight.is-refund {
  background: #f0fbf6;
  border-color: #bfe9d0;
  color: #0f6841;
}
.settlement-highlight.is-even {
  background: #f8fbff;
  border-color: #cfe0f2;
  color: #25466f;
}

.news-feed {
  border: 1px solid #c9d8ee;
  border-radius: 12px;
  padding: 14px;
  background: #f9fcff;
}
.news-meta {
  color: #486287;
  font-size: .98rem;
  margin-bottom: 8px;
}
.news-list {
  max-height: 220px;
  overflow: hidden;
  position: relative;
}
.news-track {
  display: grid;
  gap: 8px;
  animation: news-scroll 30s linear infinite;
}
.news-list:hover .news-track {
  animation-play-state: paused;
}
.news-item {
  display: block;
  text-decoration: none;
  color: #173862;
  border: 1px solid #d3e0f1;
  border-radius: 10px;
  background: #fff;
  padding: 10px 12px;
}
.news-item strong {
  display: block;
  font-size: 1.02rem;
}
.news-item span {
  display: block;
  margin-top: 4px;
  color: #587199;
  font-size: .92rem;
}

.howto-list {
  margin: 10px 0;
  padding-left: 20px;
}
.howto-list li {
  margin-bottom: 6px;
  color: #243f63;
}
.guide-links {
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin-top: 10px;
}
.guide-links a {
  text-decoration: none;
  border: 1px solid #bfd3ed;
  background: #f8fbff;
  color: #1f456f;
  border-radius: 8px;
  padding: 7px 10px;
  font-size: 0.9rem;
  font-weight: 700;
}

.d10-checklist {
  border-style: dashed;
}

.gov-map-box .section-sub { margin-bottom: 10px; }
.gov-map-canvas {
  width: 100%;
  min-height: 420px;
  border: 1px solid #cbdcf0;
  border-radius: 12px;
  overflow: hidden;
  background: #eef5ff;
}
.gov-map-err {
  margin-top: 8px;
  border: 1px solid #efb3b3;
  border-radius: 10px;
  background: #fff4f4;
  color: #8c2f2f;
  padding: 10px 12px;
  font-size: .84rem;
  line-height: 1.45;
}
.gov-map-err small {
  color: #a35d5d;
}
.gov-map-grid {
  margin-top: 10px;
  display: flex;
  flex-wrap: nowrap;
  overflow-x: auto;
  overflow-y: hidden;
  -webkit-overflow-scrolling: touch;
  gap: 8px;
  padding-bottom: 4px;
}
.gov-map-item {
  min-width: 88px;
  flex: 0 0 auto;
  border: 1px solid #c9d8ee;
  border-radius: 10px;
  background: #fff;
  padding: 8px 6px;
  text-align: center;
  cursor: pointer;
  transition: transform .15s ease, box-shadow .15s ease, border-color .15s ease;
}
.gov-map-item:hover {
  transform: translateY(-2px);
  border-color: #f0cf62;
  box-shadow: 0 8px 14px rgba(31, 67, 117, 0.14);
}
.gov-map-item img {
  width: 32px;
  height: 32px;
  object-fit: contain;
  display: block;
  margin: 0 auto 5px;
}
.gov-map-item span {
  display: block;
  font-size: .82rem;
  color: #28496f;
  font-weight: 700;
  line-height: 1.3;
}
.gov-map-naver {
  margin-top: 10px;
  display: flex;
  flex-wrap: wrap;
  gap: 6px;
}
.gov-map-naver a {
  text-decoration: none;
  font-size: .8rem;
  font-weight: 700;
  color: #007a3f;
  border: 1px solid #8fd9af;
  border-radius: 999px;
  background: #f2fff7;
  padding: 6px 10px;
}

@keyframes news-scroll {
  0% { transform: translateY(0); }
  100% { transform: translateY(-50%); }
}

.gov-marquee-wrap {
  width: min(1240px, 96vw);
  margin: 2px auto 8px;
  border: 1px solid #d5e1f2;
  border-radius: 10px;
  background: #fff;
  overflow: hidden;
  padding: 10px 0;
}
.gov-marquee-track {
  display: flex;
  width: max-content;
  align-items: center;
  gap: 14px;
  animation: gov-slide 42s linear infinite;
}
.gov-logo-item {
  min-width: 168px;
  height: 44px;
  border-radius: 999px;
  border: 1px solid #d2dff0;
  background: #fff;
  display: inline-grid;
  grid-template-columns: 28px 28px 1fr;
  gap: 8px;
  align-items: center;
  justify-content: start;
  padding: 0 12px 0 8px;
  flex: 0 0 auto;
  text-decoration: none;
}
.gov-logo-img {
  width: 28px;
  height: 28px;
  border-radius: 50%;
  object-fit: contain;
  background: #fff;
}
.gov-logo-mark {
  width: 28px;
  height: 28px;
  border-radius: 50%;
  background: #163862;
  color: #fff;
  display: none;
  place-items: center;
  font-size: .82rem;
  font-weight: 800;
}
.gov-logo-name {
  color: #163862;
  font-size: .92rem;
  font-weight: 700;
  white-space: nowrap;
}
@keyframes gov-slide {
  0% { transform: translateX(0); }
  100% { transform: translateX(-50%); }
}

@media (max-width: 1024px) {
  .calc-grid { grid-template-columns: repeat(3, minmax(0,1fr)); }
  .hub-intro { grid-template-columns: 1fr; }
  .tab-info-layout { grid-template-columns: 1fr; }
  .doc-layout { grid-template-columns: 1fr; }
  .cal-box { position: static; }
}

@media (max-width: 780px) {
  .main-nav { gap: 4px; }
  .nav-row { grid-template-columns: repeat(2, minmax(0,1fr)); }
  .main-nav a {
    font-size: .9rem;
    white-space: normal;
    line-height: 1.25;
    min-height: 44px;
    display: grid;
    place-items: center;
  }
  .form-grid { grid-template-columns: 1fr; }
  .result-grid { grid-template-columns: 1fr; }
  .rel-grid { grid-template-columns: 1fr; }
  .calc-grid { grid-template-columns: repeat(2, minmax(0,1fr)); }
  .season-banner { font-size: 0.86rem; }
  .brand-row { flex-direction: column; align-items: flex-start; }
  .tab-btn { font-size: .95rem; padding: 9px 12px; }
  .tab-content { padding: 12px; }
  .filing-cta-row { flex-wrap: wrap; }
  .filing-btn { width: 100%; max-width: 320px; text-align: center; }
  .gc-penalty-grid { grid-template-columns: 1fr; }
  .gc-penalty-mode { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .welfare-stage .gcwf-grid { grid-template-columns: 1fr; }
  .gov-map-canvas { min-height: 320px; }
  .gov-map-item { min-width: 76px; padding: 6px 5px; }
  .gov-map-item img { width: 26px; height: 26px; }
  .gov-map-item span { font-size: .75rem; }
  .gov-map-naver { gap: 4px; }
  .gov-map-naver a { font-size: .72rem; padding: 5px 8px; }
}