*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:90px}body{margin:0;background:#f5f4ef;color:#222c34;font-family:Arial,"Noto Sans KR","Malgun Gothic",sans-serif;line-height:1.95;word-break:keep-all}a{color:#865408;text-underline-offset:4px}a:hover{color:#462d0c}a:focus-visible,summary:focus-visible{outline:3px solid #bd7900;outline-offset:5px}header{background:#fff;border-bottom:1px solid #deddd5}header .bar{max-width:1240px;margin:auto;display:flex;align-items:center;justify-content:space-between;gap:20px;padding:20px 28px}.brand{display:flex;align-items:center;gap:12px;text-decoration:none;font-size:21px;font-weight:800;color:#182a30}.brand img{width:38px;height:38px;border-radius:8px}.topnav{display:flex;gap:22px;font-size:14px}.topnav a{text-decoration:none;color:#34454b}.wrap{max-width:1240px;margin:auto;padding:0 28px}.hero{padding:66px 0 48px;display:grid;grid-template-columns:1fr 290px;gap:60px;align-items:center}.hero h1{font-size:clamp(29px,3.6vw,46px);letter-spacing:-1.8px;line-height:1.42;margin:0 0 22px;color:#173033}.hero p{font-size:17px;margin:0;color:#526365}.hero .tag{color:#8d651d;font-size:14px;margin-bottom:14px;font-weight:700}.help{border-top:3px solid #d59b2b;background:#fff;padding:24px}.help strong{font-size:17px}.help a{display:block;border-bottom:1px solid #e9e6dc;padding:10px 0;text-decoration:none;font-size:14px}.layout{display:grid;grid-template-columns:228px minmax(0,1fr);gap:34px;align-items:start}.toc{position:sticky;top:24px;background:#fff;padding:20px;border:1px solid #e0ded5;border-radius:4px;max-height:85vh;overflow:auto}.toc strong{display:block;margin-bottom:10px}.toc a{display:block;font-size:13px;text-decoration:none;color:#526064;padding:6px 0;line-height:1.6}.toc a:hover{color:#915d00}.article{min-width:0}.section{background:white;border:1px solid #e0ded5;padding:34px 40px;margin-bottom:22px;border-radius:5px}.section h2{font-size:26px;line-height:1.5;letter-spacing:-.8px;margin:10px 0 20px;color:#153638}.section h3{font-size:20px;line-height:1.6;margin:26px 0 10px}.section p{font-size:16px;margin:0 0 20px}.section p:last-child{margin-bottom:0}.num{display:inline-grid;place-items:center;width:33px;height:33px;border:1px solid #e2c47f;background:#fff8e7;color:#795115;border-radius:50%;font-size:12px;font-weight:bold}.related{border-top:1px solid #e6e2d8;padding-top:15px;font-size:14px;margin-top:22px}.related a{margin-right:15px;display:inline-block}.table-wrap{overflow-x:auto;margin:22px 0}table{width:100%;border-collapse:collapse;min-width:540px;font-size:14px}th,td{padding:14px;text-align:left;vertical-align:top;border:1px solid #dedfd6}th{background:#edf1ed;color:#23443d}td:first-child{font-weight:700}.cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.card{display:block;border:1px solid #e0ded5;padding:19px;text-decoration:none;color:#263b3b;background:#fafaf6;border-radius:4px}.card b{display:block;margin-bottom:5px}.card span{font-size:13px;color:#647170;line-height:1.7;display:block}.card:hover{border-color:#b28b39;background:#fffaf0}.faq details{border-bottom:1px solid #e4e5df;padding:17px 0}.faq summary{font-size:16px;font-weight:bold;cursor:pointer;line-height:1.6}.faq details p{margin:14px 0 5px;color:#475957}.notice{padding:20px;background:#edf2ed;border-left:3px solid #47786b;font-size:15px;margin:24px 0}.crumb{font-size:13px;color:#60716c;padding:24px 0 0}.crumb a{color:inherit}.subhero{padding:26px 0 34px}.subhero h1{max-width:850px;font-size:36px;line-height:1.45;letter-spacing:-1px;margin:10px 0 18px}.subhero p{max-width:850px;font-size:17px;color:#556762}footer{margin-top:50px;border-top:1px solid #dbdcd4;padding:35px 0 45px;font-size:13px;color:#5a6965}footer nav{display:flex;flex-wrap:wrap;gap:10px 20px;margin:16px 0}footer p{max-width:870px}.skip{position:absolute;left:-9999px}.skip:focus{left:16px;top:10px;background:#fff;padding:10px;z-index:2}ul,ol{padding-left:24px}li{margin:8px 0}@media(max-width:900px){.hero{grid-template-columns:1fr;gap:25px;padding:38px 0}.help{padding:20px}.help a{display:inline-block;margin-right:20px}.layout{grid-template-columns:1fr}.toc{position:static;max-height:none;display:grid;grid-template-columns:1fr 1fr;gap:0 15px}.toc strong{grid-column:1/-1}.topnav{gap:12px}.section{padding:27px}}@media(max-width:540px){header .bar{padding:16px 18px;align-items:start;flex-direction:column;gap:8px}.wrap{padding:0 16px}.brand{font-size:19px}.topnav{font-size:13px}.hero h1{font-size:30px;letter-spacing:-1px}.section{padding:24px 20px}.section h2{font-size:23px}.section p{font-size:16px;line-height:1.95}.cards{grid-template-columns:1fr}.subhero h1{font-size:29px}.toc a{font-size:12px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}