/* 증여·상속세편 스타일. 자동차세편(sites/car-tax/static/style.css)을 바탕으로 했고 맨 아래에 이 사이트 전용 규칙을 붙였다. Skillry bs-vaultic-fintech-landing의 시각 체계를 옮겼다:
   흰 바탕, zinc 회색, 짙은 남색 accent 하나, 알파 헤어라인, 중립 그림자, 머리 뒤 옅은 + 격자.
   보라(색상 235~300도)는 쓰지 않는다. 글꼴은 self-host Pretendard 하나. */
:root {
  --font: "Pretendard Variable", Pretendard, -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Noto Sans KR", "Malgun Gothic", system-ui, sans-serif;

  --bg: #FFFFFF;
  --bg-tint: #F7F7F8;
  --surface: #FFFFFF;
  --surface-2: #FAFAFA;
  --surface-3: #F4F4F5;
  --ink: #09090B;
  --ink-2: #3F3F46;
  --muted: #6B6B74;
  --faint: #A1A1AA;
  --line: rgba(9, 9, 11, .08);
  --line-2: rgba(9, 9, 11, .13);
  --line-3: rgba(9, 9, 11, .22);

  --accent: #0B1F8F;
  --accent-hover: #081770;
  --accent-text: #0B1F8F;
  --accent-500: #2341B5;
  --accent-300: #8C9DDB;
  --accent-200: #C5CEEE;
  --accent-100: #E4E9F8;
  --accent-50: #F3F5FB;

  --plus: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='56' height='56'%3E%3Cpath d='M28 22v12M22 28h12' stroke='%2371717A' stroke-opacity='.2' stroke-width='1.25'/%3E%3C/svg%3E");

  --shadow-xs: 0 1px 1px rgba(9, 9, 11, .04);
  --shadow-sm: 0 1px 2px rgba(9, 9, 11, .06), 0 1px 1px rgba(9, 9, 11, .03);
  --shadow-md: 0 1px 2px rgba(9, 9, 11, .05), 0 10px 28px -10px rgba(9, 9, 11, .12);
  --shadow-panel: 0 1px 2px rgba(9, 9, 11, .04), 0 10px 30px -16px rgba(9, 9, 11, .14);
  --shadow-shot: 0 -12px 60px rgba(9, 9, 11, .07), 0 1px 2px rgba(9, 9, 11, .04);

  --r-sm: 8px; --r-btn: 10px; --r-md: 12px; --r-shot: 14px; --r-lg: 16px;
  --ease-out: cubic-bezier(.22, 1, .36, 1);
  --dur-press: 140ms; --dur-ui: 200ms; --dur-panel: 320ms;

  --container: 1240px;
  --gutter: clamp(16px, 4vw, 40px);
  --header-h: 64px;
  --section: clamp(56px, 6.5vw, 88px);

  --fs-hero: clamp(2.125rem, 1.568rem + 2.286vw, 3.625rem);
  --fs-hero-sub: clamp(1.0625rem, .95rem + .55vw, 1.375rem);
  --fs-h1: clamp(2rem, 1.3rem + 2.2vw, 3rem);
  --fs-h2: clamp(1.5rem, 1.15rem + 1.1vw, 2.125rem);
  --fs-lead: clamp(1.0625rem, 1rem + .3vw, 1.25rem);

  color-scheme: light;
}

/* 바탕 */
*, *::before, *::after { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; text-size-adjust: 100%; scroll-padding-top: calc(var(--header-h) + 16px); }
body {
  position: relative; display: flex; flex-direction: column; min-height: 100vh; margin: 0; background: var(--bg); color: var(--ink-2);
  font-family: var(--font); font-size: 16px; line-height: 1.65; font-weight: 450;
  -webkit-font-smoothing: antialiased; -moz-osx-font-smoothing: grayscale;
  word-break: keep-all; overflow-wrap: break-word; overflow-x: clip;
}
/* + 격자: 머리와 첫 화면 뒤에만, 회색으로, 가장자리로 갈수록 사라지게 */
body::before {
  content: ""; position: absolute; z-index: -1; top: 0; left: 0; right: 0; height: 560px; pointer-events: none;
  background-image: var(--plus); background-size: 56px 56px; background-position: center top;
  -webkit-mask-image: radial-gradient(ellipse 60% 90% at 30% 0%, #000 20%, transparent 70%);
  mask-image: radial-gradient(ellipse 60% 90% at 30% 0%, #000 20%, transparent 70%);
}
body:has(.hero)::before {
  height: 820px;
  -webkit-mask-image: radial-gradient(ellipse 60% 60% at 50% 32%, #000 25%, transparent 75%);
  mask-image: radial-gradient(ellipse 60% 60% at 50% 32%, #000 25%, transparent 75%);
}
::selection { background: var(--accent-200); color: var(--ink); }
:focus-visible { outline: 2px solid var(--accent-500); outline-offset: 2px; border-radius: 6px; }
img, svg { display: block; max-width: 100%; }
a { color: var(--accent-text); text-decoration: underline; text-decoration-color: var(--accent-200); text-decoration-thickness: 1px; text-underline-offset: 3px; transition: color var(--dur-ui) ease, text-decoration-color var(--dur-ui) ease; }
a:hover { color: var(--accent-hover); text-decoration-color: currentColor; }
b, strong { font-weight: 650; color: var(--ink); }
.ic { width: 18px; height: 18px; flex: none; fill: none; stroke: currentColor; stroke-width: 1.75; stroke-linecap: round; stroke-linejoin: round; }

/* 글자 */
h1, h2, h3 { margin: 0; color: var(--ink); text-wrap: balance; }
h1 { margin-top: 20px; font-size: var(--fs-h1); line-height: 1.12; letter-spacing: -.03em; font-weight: 680; }
h2 { margin: var(--section) 0 20px; font-size: var(--fs-h2); line-height: 1.2; letter-spacing: -.025em; font-weight: 680; }
h3 { margin: 32px 0 8px; font-size: 18px; line-height: 1.4; letter-spacing: -.015em; font-weight: 680; }
p { margin: 0 0 16px; max-width: 65ch; text-wrap: pretty; overflow-wrap: anywhere; }
.lead { margin: 20px 0 0; max-width: 60ch; font-size: var(--fs-lead); line-height: 1.6; color: var(--muted); }
.note, .sub { font-size: 14px; line-height: 1.65; color: var(--muted); }
.note { margin: 16px 0 0; max-width: 72ch; }
th .sub, td .sub { display: block; margin-top: 2px; font-size: 12px; font-weight: 500; color: var(--muted); }

/* 머리 */
.site-head {
  position: sticky; top: 0; z-index: 20; border-bottom: 1px solid var(--line);
  background: rgba(255, 255, 255, .84);
  -webkit-backdrop-filter: saturate(1.6) blur(14px); backdrop-filter: saturate(1.6) blur(14px);
}
.inner { max-width: calc(var(--container) + var(--gutter) * 2); margin: 0 auto; padding: 0 var(--gutter); }
.site-head .inner { display: flex; align-items: center; height: var(--header-h); }
.brand { display: inline-flex; align-items: center; gap: 10px; min-width: 0; color: var(--ink); text-decoration: none; border-radius: 8px; }
.brand:hover { color: var(--ink); }
.brand-mark { width: 28px; height: 28px; flex: none; border-radius: 7px; }
.brand-name { font-size: 18px; font-weight: 760; letter-spacing: -.03em; white-space: nowrap; }
.brand-tag { padding-left: 12px; margin-left: 2px; border-left: 1px solid var(--line-2); font-size: 14px; font-weight: 500; color: var(--muted); white-space: nowrap; overflow: hidden; text-overflow: ellipsis; }
@media (max-width: 480px) { .brand-tag { display: none; } }
/* 맨 위에서는 머리가 + 격자 위에 투명하게 떠 있고, 내리면 흐린 바탕과 헤어라인이 생긴다. 지원 안 하는 브라우저는 처음부터 바탕이 있다. */
@supports (animation-timeline: scroll()) {
  .site-head { animation: head-stuck linear both; animation-timeline: scroll(root); animation-range: 0 32px; }
  @keyframes head-stuck { from { background-color: rgba(255, 255, 255, 0); border-bottom-color: transparent; -webkit-backdrop-filter: none; backdrop-filter: none; } }
}
.preview-note { padding: 8px 16px; background: var(--accent-50); border-bottom: 1px solid var(--accent-100); color: var(--accent-text); font-size: 14px; text-align: center; }

/* 본문 틀 */
.wrap { flex: 1 0 auto; width: 100%; max-width: calc(var(--container) + var(--gutter) * 2); margin: 0 auto; padding: 0 var(--gutter) var(--section); }
.wrap > .prose:first-child { padding-top: 56px; }
.crumbs { display: flex; flex-wrap: wrap; align-items: center; gap: 6px; padding-top: 40px; font-size: 14px; color: var(--muted); }
.crumbs a { color: var(--muted); text-decoration: none; border-radius: 4px; }
.crumbs a:hover { color: var(--ink); }
.crumbs [aria-hidden] { color: var(--faint); }
.crumbs > span:last-child { color: var(--ink); font-weight: 600; }

/* 홈 첫 화면: 가운데 정렬, 요소 몇 개만 */
.hero { padding-top: clamp(56px, 8vw, 96px); text-align: center; }
.hero h1 { margin: 0 auto; max-width: 984px; font-size: var(--fs-hero); line-height: 1.1; letter-spacing: -.035em; font-weight: 650; }
.hero .lead { margin: 18px auto 0; max-width: 40rem; font-size: var(--fs-hero-sub); font-weight: 500; letter-spacing: -.012em; line-height: 1.55; }
.hero .board { max-width: 760px; margin: 52px auto 0; text-align: left; }

/* 제품 화면 판: 회색 틀 안에 흰 패널. 세액표·그래프·홈 표를 담는다. */
.board {
  display: grid; grid-template-columns: minmax(0, 1fr); gap: 8px; margin: 24px 0 0; padding: 8px;
  background: var(--surface-2); border: 1px solid var(--line-2); border-radius: var(--r-shot); box-shadow: var(--shadow-shot);
}
.board > * { min-width: 0; margin: 0; background: var(--surface); border: 1px solid var(--line); border-radius: 10px; box-shadow: var(--shadow-panel); }
.board > .scroll { width: auto; min-width: 0; margin: 0; }
@media (min-width: 1020px) { .board.split { grid-template-columns: minmax(0, 5fr) minmax(0, 7fr); align-items: start; } }

/* 표 카드 */
.scroll {
  width: fit-content; min-width: min(100%, 36rem); max-width: 100%; margin: 20px 0 0; overflow-x: auto;
  background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-md); box-shadow: var(--shadow-sm);
}
table { width: 100%; border-collapse: collapse; font-size: 15px; font-variant-numeric: tabular-nums; font-feature-settings: "tnum" 1; }
th, td { padding: 12px 16px; text-align: left; vertical-align: middle; white-space: nowrap; border-bottom: 1px solid var(--line); }
thead th { padding-top: 10px; padding-bottom: 10px; vertical-align: bottom; background: var(--surface-2); border-bottom-color: var(--line-2); font-size: 13px; font-weight: 600; color: var(--muted); }
tbody th { font-weight: 600; color: var(--ink); }
td.num { color: var(--ink); font-weight: 600; }
.num { text-align: right; }
tbody tr:last-child > * { border-bottom: 0; }
tbody tr > * { transition: background-color 120ms ease; }
tbody tr:hover > * { background: var(--surface-2); }
/* 가로로 미는 세액표에서 첫 열(등록연도·배기량)은 붙여 둔다 */
.tax th:first-child { position: sticky; left: 0; z-index: 1; background: var(--surface); box-shadow: inset -1px 0 0 var(--line); }
.tax thead th:first-child { background: var(--surface-2); }
.tax tbody tr:hover > th { background: var(--surface-2); }
/* 좁은 화면: 칸 여백을 줄이고 머리 칸은 줄바꿈해 3~4열 표가 옆으로 밀리지 않게 한다 */
@media (max-width: 480px) {
  table { font-size: 14px; }
  th, td { padding: 10px; }
  th:first-child, td:first-child { padding-left: 12px; }
  thead th { white-space: normal; }
  /* 폰에서는 회색 틀을 걷고 흰 패널만 남겨 표에 폭을 준다 */
  .board { gap: 12px; padding: 0; background: none; border: 0; box-shadow: none; }
  .board > * { border-color: var(--line-2); border-radius: var(--r-md); box-shadow: var(--shadow-sm); }
  /* 엔진 표는 글자 칸이라 줄바꿈을 허용한다. 금액 표(.tax·.cc·.amounts)는 숫자가 끊기지 않게 한 줄로 둔다. */
  .engines { font-size: 13px; }
  .engines th, .engines td { padding: 10px 6px; white-space: normal; }
  .engines th:first-child { padding-left: 10px; }
}

/* 등록연도별 막대: 회색 눈금 위 남색 막대, 양 끝 금액은 축 줄에 */
.chart { margin: 0; padding: 24px; }
.chart figcaption { margin: 0; font-size: 14px; line-height: 1.65; color: var(--muted); max-width: 65ch; overflow-wrap: anywhere; }
.chart:has(.bars) { display: grid; grid-template-columns: minmax(0, 1fr); gap: 12px 40px; }
.chart:has(.bars) figcaption { padding-top: 16px; border-top: 1px solid var(--line); }
@media (min-width: 760px) {
  .chart:has(.bars) { grid-template-columns: minmax(0, 1fr) minmax(200px, 18rem); }
  .chart:has(.bars) figcaption { grid-column: 2; grid-row: 1 / span 2; align-self: center; padding: 0 0 0 24px; border-top: 0; border-left: 1px solid var(--line); }
}
.bars {
  display: flex; align-items: flex-end; justify-content: space-between; gap: 6px; height: 176px;
  border-bottom: 1px solid var(--line-3);
  background-image: linear-gradient(var(--line) 1px, transparent 1px); background-size: 100% 25%;
}
.bar { flex: 1 1 0; min-width: 0; max-width: 56px; background: var(--accent-200); border-radius: 4px 4px 0 0; }
.bar:first-child, .bar:last-child { background: var(--accent); }
.axis { display: flex; justify-content: space-between; gap: 12px; font-size: 13px; color: var(--muted); }
.axis span { display: flex; flex-direction: column; gap: 2px; }
.axis span:last-child { align-items: flex-end; text-align: right; }
.axis b { font-size: 20px; font-weight: 700; letter-spacing: -.02em; color: var(--ink); font-variant-numeric: tabular-nums; }

/* 엔진별 유류비 가로 막대: 진한 칸은 가장 적게, 옅은 칸은 가장 많이 드는 값까지 */
.hbars { display: grid; gap: 16px; margin: 0; padding: 0; list-style: none; }
.hbars li { display: grid; grid-template-columns: minmax(0, 1fr) auto; gap: 6px 12px; font-size: 14px; }
.hbars li > span:first-child { color: var(--ink); font-weight: 600; }
.hbar-val { color: var(--muted); font-variant-numeric: tabular-nums; }
.hbar { grid-column: 1 / -1; display: flex; height: 8px; overflow: hidden; border-radius: 4px; background: var(--surface-3); }
.hbar-low { background: var(--accent); }
.hbar-high { background: var(--accent-300); }
.chart:has(.hbars) figcaption { margin-top: 20px; padding-top: 16px; border-top: 1px solid var(--line); }

/* 아이콘 타일: 가이드 링크와 차종 페이지 목차 */
.tiles { display: grid; grid-template-columns: repeat(auto-fit, minmax(min(100%, 200px), 1fr)); gap: 12px; margin: 0; padding: 0; list-style: none; }
.tiles a {
  position: relative; display: grid; align-content: start; gap: 12px; height: 100%; padding: 16px;
  background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-md); box-shadow: var(--shadow-xs);
  color: var(--ink); text-decoration: none;
  transition: border-color var(--dur-ui) ease, transform var(--dur-press) var(--ease-out);
}
.tiles a:active { transform: scale(.985); }
.tile-ic { display: grid; place-items: center; width: 32px; height: 32px; border-radius: 8px; background: var(--surface-3); color: var(--ink-2); transition: background-color var(--dur-ui) ease, color var(--dur-ui) ease; }
.tile-t { padding-right: 24px; font-size: 16px; line-height: 1.4; font-weight: 680; letter-spacing: -.012em; transition: color var(--dur-ui) ease; }
.tiles a > .ic:last-child { position: absolute; top: 20px; right: 16px; width: 16px; height: 16px; color: var(--faint); transition: transform var(--dur-ui) var(--ease-out), color var(--dur-ui) ease; }
.tiles a:hover { border-color: var(--ink); }
.tiles a:hover .tile-ic { background: var(--ink); color: var(--bg); }
.tiles a:hover .tile-t { color: var(--accent-text); }
.tiles a:hover > .ic:last-child { color: var(--ink); transform: translateX(2px); }
.toc { margin-top: 32px; }
.toc .tiles a > .ic:last-child { transform: rotate(90deg); }
.toc .tiles a:hover > .ic:last-child { transform: rotate(90deg) translateX(2px); }
@media (max-width: 759px) {
  .toc .tiles { display: flex; overflow-x: auto; scroll-snap-type: x mandatory; scroll-padding-inline: var(--gutter); scrollbar-width: none; margin: 0 calc(var(--gutter) * -1); padding: 2px var(--gutter) 4px; }
  .toc .tiles::-webkit-scrollbar { display: none; }
  .toc .tiles li { flex: 0 0 auto; width: min(196px, 62vw); scroll-snap-align: start; }
}
.guides .tiles { margin-top: 24px; }

/* 차종 링크 칩 */
.models { display: flex; flex-wrap: wrap; gap: 8px; margin: 0; padding: 0; list-style: none; }
.models a {
  display: inline-flex; align-items: center; height: 40px; padding: 0 14px;
  background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-btn); box-shadow: var(--shadow-xs);
  color: var(--ink); font-size: 15px; font-weight: 600; letter-spacing: -.01em; text-decoration: none; white-space: nowrap;
  transition: border-color var(--dur-ui) ease, background-color var(--dur-ui) ease, transform var(--dur-press) var(--ease-out);
}
.models a:hover { color: var(--ink); border-color: var(--line-3); background: var(--surface-2); }
.models a:active { transform: scale(.97); }
h2 + .models { margin-top: 4px; }

/* 홈 제조사 목록: 왼쪽 이름, 오른쪽 차종 */
.makers { margin-top: var(--section); border-top: 1px solid var(--line-2); }
.maker { display: grid; gap: 12px 32px; padding: 24px 0; border-bottom: 1px solid var(--line); }
.maker h2 { margin: 0; font-size: 20px; line-height: 40px; letter-spacing: -.02em; }
@media (min-width: 760px) { .maker { grid-template-columns: 180px minmax(0, 1fr); align-items: start; } }

/* 취등록세 계산기: 왼쪽 입력, 오른쪽 결과 */
.calc {
  display: grid; grid-template-columns: minmax(0, 1fr); max-width: 56rem; margin: 24px 0 0; overflow: hidden;
  background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-lg); box-shadow: var(--shadow-md);
}
.calc > label { display: grid; gap: 8px; padding: 24px 24px 0; font-size: 14px; font-weight: 650; color: var(--ink); }
.calc > label + label { padding: 20px 24px 24px; }
.calc .field {
  display: flex; align-items: center; gap: 8px; height: 52px; padding: 0 16px;
  background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-btn);
  color: var(--muted); font-size: 15px; font-weight: 500;
  transition: border-color var(--dur-ui) ease, box-shadow var(--dur-ui) ease;
}
.calc .field:hover, .calc select:hover { border-color: var(--line-3); }
.calc .field:focus-within { border-color: var(--accent-500); box-shadow: 0 0 0 4px var(--accent-100); }
.calc input {
  flex: 1; min-width: 0; height: 100%; padding: 0; border: 0; outline: 0; background: transparent;
  font: inherit; font-size: 20px; font-weight: 650; letter-spacing: -.01em; color: var(--ink); text-align: right; font-variant-numeric: tabular-nums;
}
.calc input::placeholder { color: var(--muted); font-weight: 450; }
.calc select {
  width: 100%; height: 52px; padding: 0 44px 0 16px; border: 1px solid var(--line-2); border-radius: var(--r-btn);
  -webkit-appearance: none; appearance: none; cursor: pointer; text-overflow: ellipsis;
  background: var(--surface) url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' width='16' height='16' viewBox='0 0 24 24' fill='none' stroke='%236B6B74' stroke-width='2' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='m6 9 6 6 6-6'/%3E%3C/svg%3E") no-repeat right 16px center;
  font: inherit; font-size: 15px; font-weight: 550; color: var(--ink);
  transition: border-color var(--dur-ui) ease, box-shadow var(--dur-ui) ease;
}
.calc select:focus { outline: 0; border-color: var(--accent-500); box-shadow: 0 0 0 4px var(--accent-100); }
.result {
  display: flex; flex-direction: column; justify-content: center; gap: 4px; min-height: 168px; padding: 24px;
  background: var(--bg-tint); border-top: 1px solid var(--line); color: var(--muted); font-size: 15px; font-variant-numeric: tabular-nums;
}
.res-label { font-size: 13px; font-weight: 600; color: var(--muted); }
.res-total { font-size: clamp(1.875rem, 1.5rem + 1vw, 2.25rem); line-height: 1.15; font-weight: 700; letter-spacing: -.035em; color: var(--ink); }
.res-lines { display: grid; gap: 6px; margin-top: 16px; padding-top: 16px; border-top: 1px solid var(--line-2); font-size: 14px; }
.res-lines > span { display: flex; justify-content: space-between; gap: 12px; }
.res-lines b { font-weight: 600; }
@media (min-width: 760px) {
  .calc { grid-template-columns: minmax(0, 1.25fr) minmax(0, 1fr); grid-template-rows: auto 1fr; }
  .calc > label { grid-column: 1; padding: 32px 32px 0; }
  .calc > label + label { padding: 20px 32px 32px; }
  .result { grid-column: 2; grid-row: 1 / 3; padding: 32px; border-top: 0; border-left: 1px solid var(--line); }
}

/* 자주 묻는 질문: 왼쪽 제목, 오른쪽 접이식 목록 */
.faq { display: grid; gap: 0 clamp(28px, 5vw, 80px); margin-top: var(--section); }
.faq h2 { margin: 0 0 24px; }
@media (min-width: 1020px) {
  .faq { grid-template-columns: minmax(0, .8fr) minmax(0, 1.2fr); align-items: start; }
  .faq h2 { position: sticky; top: calc(var(--header-h) + 32px); }
}
.qa-list { border-top: 1px solid var(--line-2); }
.qa { border-bottom: 1px solid var(--line-2); }
.qa summary { display: flex; align-items: center; justify-content: space-between; gap: 20px; padding: 20px 0; cursor: pointer; list-style: none; border-radius: 6px; }
.qa summary::-webkit-details-marker { display: none; }
.qa h3 { margin: 0; font-size: 17px; line-height: 1.5; }
.pm { position: relative; flex: none; width: 28px; height: 28px; border: 1px solid var(--line-2); border-radius: 50%; color: var(--muted); transition: transform var(--dur-panel) var(--ease-out), background-color var(--dur-ui) ease, color var(--dur-ui) ease, border-color var(--dur-ui) ease; }
.pm::before, .pm::after { content: ""; position: absolute; left: 50%; top: 50%; width: 10px; height: 1.5px; background: currentColor; transform: translate(-50%, -50%); }
.pm::after { transform: translate(-50%, -50%) rotate(90deg); }
.qa summary:hover .pm { border-color: var(--line-3); color: var(--ink); }
.qa[open] .pm { transform: rotate(45deg); background: var(--ink); border-color: var(--ink); color: var(--bg); }
.qa p { margin: 0; padding: 0 48px 24px 0; color: var(--muted); }

/* 근거·출처 */
.basis {
  position: relative; max-width: 56rem; margin: var(--section) 0 0; padding: 16px 20px 16px 48px;
  background: var(--surface-2); border: 1px solid var(--line); border-radius: var(--r-shot);
  font-size: 14px; line-height: 1.7; color: var(--muted);
}
.basis::before {
  content: ""; position: absolute; left: 20px; top: 20px; width: 16px; height: 16px; background: var(--accent-text);
  -webkit-mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23000' stroke-width='2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='12' r='9.5'/%3E%3Cpath d='M12 16.5v-5M12 8h.01'/%3E%3C/svg%3E") center / contain no-repeat;
  mask: url("data:image/svg+xml,%3Csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 24 24' fill='none' stroke='%23000' stroke-width='2' stroke-linecap='round'%3E%3Ccircle cx='12' cy='12' r='9.5'/%3E%3Cpath d='M12 16.5v-5M12 8h.01'/%3E%3C/svg%3E") center / contain no-repeat;
}

/* 본문 목록과 소개·개인정보 글 */
.wrap ul:not([class]) { display: grid; gap: 12px; max-width: 72ch; margin: 16px 0; padding: 0; list-style: none; }
.wrap ul:not([class]) > li { position: relative; padding-left: 20px; overflow-wrap: anywhere; }
.wrap ul:not([class]) > li::before { content: ""; position: absolute; left: 4px; top: .72em; width: 6px; height: 6px; border-radius: 2px; background: var(--accent); }
.prose { max-width: 46rem; }
.prose h1 { margin: 0 0 20px; }
.prose h2 { margin-top: 48px; }
.ad { margin: 32px 0; }

/* 꼬리 */
.site-foot { border-top: 1px solid var(--line); background: var(--bg); }
.site-foot .inner { display: grid; gap: 24px; padding-top: 48px; padding-bottom: 48px; }
.foot-top { display: flex; flex-wrap: wrap; align-items: flex-start; justify-content: space-between; gap: 16px 32px; }
.foot-brand { display: grid; gap: 8px; }
.foot-brand p { margin: 0; font-size: 14px; color: var(--muted); }
.foot-links { display: flex; flex-wrap: wrap; gap: 8px 24px; margin: 0; font-size: 14px; }
.foot-links a { color: var(--ink-2); text-decoration: none; border-radius: 4px; }
.foot-links a:hover { color: var(--ink); text-decoration: underline; }
.foot-legal { max-width: none; margin: 0; padding-top: 24px; border-top: 1px solid var(--line); font-size: 13px; line-height: 1.65; color: var(--muted); }

@media (prefers-reduced-motion: reduce) {
  *, *::before, *::after { transition-duration: .01ms !important; animation-duration: .01ms !important; }
}

/* 증여·상속세편 전용 */
.site-head .inner { gap: 24px; }
.head-nav { display: flex; gap: 4px; margin-left: auto; overflow-x: auto; scrollbar-width: none; }
.head-nav::-webkit-scrollbar { display: none; }
.head-nav a { padding: 8px 12px; border-radius: var(--r-sm); color: var(--ink-2); font-size: 14px; font-weight: 600; text-decoration: none; white-space: nowrap; }
.head-nav a:hover { background: var(--surface-3); color: var(--ink); }
@media (max-width: 560px) { .site-head .inner { gap: 8px; } .head-nav a { padding: 8px; font-size: 13px; } .brand-name { font-size: 16px; } }

.steps tbody th, .compare tbody th, .amounts tbody th, .exempt tbody th, .rates tbody th, .dates tbody th { font-weight: 600; color: var(--ink); white-space: nowrap; }
.steps .total > * { border-top: 1px solid var(--line-3); background: var(--surface-3); font-weight: 700; color: var(--ink); }
.steps .total td { font-size: 18px; letter-spacing: -.01em; }
tr.current > * { background: var(--accent-50); }
tr.current th { color: var(--accent-text); }

.calc > label.check { display: flex; align-items: center; gap: 10px; padding: 20px 24px 24px; font-weight: 550; color: var(--ink-2); cursor: pointer; }
.calc > label.check input { flex: none; width: 18px; height: 18px; margin: 0; accent-color: var(--accent); }
.calc > label + label.check { padding-top: 16px; }
.calc > label:has(+ label.check) { padding-bottom: 0; }
.calc input[type="date"] { height: 52px; padding: 0 16px; border: 1px solid var(--line-2); border-radius: var(--r-btn); font-size: 17px; text-align: left; }
@media (min-width: 760px) {
  .calc { grid-template-rows: auto auto 1fr; }
  .calc > label.check { padding: 16px 32px 32px; }
  .result { grid-row: 1 / -1; }
}
.result .res-total { font-size: clamp(1.75rem, 1.4rem + 1vw, 2.125rem); }

.tool { margin-top: 40px; }
.tool > h2 { margin-bottom: 0; }

.links, .popular { display: grid; grid-template-columns: repeat(auto-fill, minmax(min(100%, 220px), 1fr)); gap: 12px; margin: 16px 0 0; padding: 0; list-style: none; }
.links li, .popular li { display: flex; flex-direction: column; gap: 2px; padding: 16px; background: var(--surface); border: 1px solid var(--line-2); border-radius: var(--r-md); box-shadow: var(--shadow-xs); }
.links a, .popular a { font-weight: 650; color: var(--ink); text-decoration: none; }
.links li:hover, .popular li:hover { border-color: var(--line-3); }
.links a:hover, .popular a:hover { color: var(--accent-text); }
.links .sub, .popular .sub { font-size: 14px; color: var(--muted); font-variant-numeric: tabular-nums; }
.nw { white-space: nowrap; }
.steps td .sub { display: block; font-size: 13px; }
@media (max-width: 420px) { .head-nav a:nth-child(n+3) { display: none; } }
/* 폰 폭: 계산 과정 표 두 열이 화면 안에 들어오게 여백을 줄이고 금액은 칸 안에서 줄바꿈한다 */
@media (max-width: 520px) {
  .steps th, .steps td { padding: 10px 8px; font-size: 14px; }
  .steps td { white-space: normal; }
  .steps tbody th { white-space: normal; width: 6.5em; }
  .steps .total td { font-size: 16px; }
  .compare th, .compare td, .amounts th, .amounts td, .exempt th, .exempt td, .dates th, .dates td { padding: 10px 10px; font-size: 14px; }
}
@media (max-width: 360px) {
  .compare th, .compare td, .amounts th, .amounts td, .exempt th, .exempt td, .dates th, .dates td, .rates th, .rates td { padding: 8px 6px; font-size: 13px; white-space: normal; }
}