:root { --fg: #17212b; --sub: #5a6672; --muted: #8a949e; --line: #e2e7ec; --soft: #f4f7f9; --bg: #fbfcfd; --pri: #0f5b78; --pri-soft: #e6f1f5;
  --acc: #f2b33d; --warn-bg: #fff6e0; --warn: #8a5a00; --ok: #1f7a4d; }
* { box-sizing: border-box; }
html { -webkit-text-size-adjust: 100%; }
body { margin: 0; background: var(--bg); color: var(--fg); font: 16.5px/1.7 -apple-system, BlinkMacSystemFont, "Apple SD Gothic Neo", "Pretendard", "Noto Sans KR", "Malgun Gothic", sans-serif; word-break: keep-all; overflow-wrap: anywhere; }
a { color: var(--pri); text-decoration: none; }
a:hover { text-decoration: underline; }
.wrap { max-width: 1120px; margin: 0 auto; padding: 0 16px; }

/* 머리 */
.hd { background: #fff; border-bottom: 1px solid var(--line); position: sticky; top: 0; z-index: 5; }
.top { display: flex; align-items: center; gap: 16px; height: 60px; }
.logo { display: flex; align-items: center; gap: 8px; font-weight: 800; font-size: 19px; color: var(--fg); letter-spacing: -0.3px; }
.logo:hover { text-decoration: none; }
form.search { margin-left: auto; display: flex; align-items: center; background: var(--soft); border: 1px solid var(--line); border-radius: 10px; overflow: hidden; width: min(340px, 50%); }
form.search input { flex: 1; min-width: 0; border: 0; background: transparent; font: inherit; font-size: 15px; padding: 8px 12px; outline: none; color: var(--fg); }
form.search button { border: 0; background: var(--pri); color: #fff; font: inherit; font-size: 14px; font-weight: 700; padding: 8px 14px; cursor: pointer; }
.nav { display: flex; gap: 2px; overflow-x: auto; scrollbar-width: none; margin: 0 -8px; }
.nav::-webkit-scrollbar { display: none; }
.nav a { flex: none; padding: 9px 10px 11px; color: var(--sub); font-size: 15px; font-weight: 600; border-bottom: 2px solid transparent; }
.nav a:hover { color: var(--fg); text-decoration: none; }
.nav a.on { color: var(--pri); border-color: var(--pri); }

/* 본문 */
main { padding: 18px 0 48px; }
.crumb { font-size: 14px; color: var(--muted); margin-bottom: 6px; }
.crumb a { color: var(--sub); }
.title h1 { font-size: 30px; line-height: 1.3; margin: 0; letter-spacing: -0.6px; }
.title .subt { margin: 6px 0 18px; color: var(--sub); font-size: 17px; }
.grid { display: grid; grid-template-columns: minmax(0, 1fr) 300px; gap: 20px; align-items: start; }
.side { position: sticky; top: 112px; display: grid; gap: 14px; }
@media (max-width: 900px) { .grid { grid-template-columns: 1fr; } .side { position: static; } }
.main { display: grid; gap: 14px; grid-template-columns: minmax(0, 1fr); }
.grid > *, .main > * { min-width: 0; }
.card { background: #fff; border: 1px solid var(--line); border-radius: 14px; padding: 20px 22px; }
.card h2 { font-size: 19px; margin: 0 0 12px; letter-spacing: -0.3px; }
.card p { margin: 0 0 10px; }
.card p:last-child { margin-bottom: 0; }
.side .card { padding: 16px 18px; }
.side .card h2 { font-size: 16px; margin-bottom: 8px; }
.answer { border: 2px solid var(--pri); background: linear-gradient(180deg, var(--pri-soft), #fff 70%); }
.answer .lab { display: inline-block; font-size: 13px; font-weight: 800; color: #fff; background: var(--pri); border-radius: 6px; padding: 2px 8px; margin-bottom: 8px; }
.answer > p { font-size: 17.5px; font-weight: 500; }
.chips { display: flex; flex-wrap: wrap; gap: 6px; margin-top: 12px; }
.chips span { background: #fff; border: 1px solid #b9d6e1; color: var(--pri); border-radius: 999px; padding: 3px 11px; font-size: 14px; font-weight: 600; }
.notice { background: var(--warn-bg); border: 1px solid #f0d58c; color: #5b4300; border-radius: 12px; padding: 12px 16px; font-size: 15px; }
.notice b { color: var(--warn); }
.sub { color: var(--sub); font-size: 14px; }
.note { color: var(--sub); font-size: 14px; background: var(--soft); border-radius: 8px; padding: 8px 12px; margin-top: 10px !important; }
.big { font-size: 22px; font-weight: 800; color: var(--pri); }

/* 표 */
.data { border-top: 4px solid var(--pri); }
.tblwrap { overflow-x: auto; margin: 4px 0 8px; -webkit-overflow-scrolling: touch; }
table.tbl { border-collapse: collapse; width: 100%; font-size: 15px; min-width: 420px; }
.tbl th, .tbl td { border-bottom: 1px solid var(--line); padding: 8px 10px; text-align: left; vertical-align: top; }
.tbl th { background: var(--soft); font-weight: 700; color: var(--sub); font-size: 14px; white-space: nowrap; }
.tbl tbody tr:hover { background: #fafcfd; }
.tbl.rate td { white-space: nowrap; font-variant-numeric: tabular-nums; }
.bar { display: inline-block; min-width: 92px; padding: 1px 6px; border-radius: 4px; background: linear-gradient(90deg, #cfe5ee var(--w), transparent var(--w)); font-weight: 700; color: var(--pri); }
dl.kv { display: grid; grid-template-columns: 120px 1fr; margin: 0; border-top: 1px solid var(--line); }
dl.kv dt, dl.kv dd { margin: 0; padding: 9px 4px; border-bottom: 1px solid var(--line); }
dl.kv dt { color: var(--sub); font-weight: 700; font-size: 15px; }
dl.kv dd .sub { display: inline-block; margin-top: 2px; }
@media (max-width: 560px) { dl.kv { grid-template-columns: 1fr; } dl.kv dt { border-bottom: 0; padding-bottom: 0; } }
ol.elig { margin: 6px 0 0; padding-left: 22px; }
ol.elig li { margin: 6px 0; }

/* 글 칸 */
ol.steps { list-style: none; counter-reset: s; margin: 0; padding: 0; display: grid; gap: 10px; }
ol.steps li { counter-increment: s; position: relative; padding: 2px 0 2px 42px; }
ol.steps li::before { content: counter(s); position: absolute; left: 0; top: 2px; width: 28px; height: 28px; border-radius: 50%; background: var(--pri); color: #fff; font-weight: 800; font-size: 14px; display: grid; place-items: center; }
ol.steps b, .items b { display: block; }
ol.steps p, .items p { margin: 2px 0 0; color: #333d47; }
.items { display: grid; gap: 12px; }
.items > div { border-left: 3px solid var(--acc); padding-left: 12px; }
.faq details { border-bottom: 1px solid var(--line); padding: 10px 0; }
.faq summary { cursor: pointer; font-weight: 700; list-style: none; }
.faq summary::before { content: 'Q '; color: var(--pri); }
.faq details p { margin: 8px 0 0; color: #333d47; }
.lawbox details.law { border: 1px solid var(--line); border-radius: 10px; margin: 8px 0; background: var(--soft); }
.lawbox summary { cursor: pointer; padding: 10px 12px; font-weight: 700; font-size: 15px; }
.lawbox summary span { color: var(--sub); font-weight: 500; }
.lawbox pre { white-space: pre-wrap; font: 14px/1.65 inherit; font-family: inherit; margin: 0; padding: 4px 14px 8px; color: #333d47; max-height: 520px; overflow: auto; }
.lawbox details .sub { padding: 0 14px 10px; margin: 0; }

/* 옆 */
ul.links, ul.src { list-style: none; margin: 0; padding: 0; }
ul.links li { padding: 6px 0; border-bottom: 1px solid var(--line); font-size: 15px; }
ul.links li:last-child { border: 0; }
ul.src li { padding: 6px 0; font-size: 14px; border-bottom: 1px solid var(--line); }
ul.src li b { display: block; font-weight: 600; }
ul.src li span { color: var(--muted); font-size: 13px; }

/* 홈·모음 */
.hero { padding: 22px 0 8px; }
.hero h1 { font-size: 34px; line-height: 1.3; margin: 0 0 10px; letter-spacing: -0.8px; }
.hero p { color: var(--sub); max-width: 720px; margin: 0; }
.hero form.search.big { margin: 18px 0 0; width: 100%; max-width: 640px; height: 52px; border-radius: 12px; border: 2px solid var(--pri); background: #fff; }
.hero form.search.big input { font-size: 17px; }
.hero form.search.big button { height: 100%; padding: 0 22px; font-size: 16px; }
.hubs { display: grid; grid-template-columns: repeat(auto-fill, minmax(240px, 1fr)); gap: 12px; margin-top: 22px; }
.hub { background: #fff; border: 1px solid var(--line); border-radius: 14px; padding: 16px 18px; color: var(--fg); }
.hub:hover { border-color: var(--pri); text-decoration: none; }
.hub b { font-size: 17px; }
.hub .cnt { float: right; color: var(--muted); font-size: 13px; }
.hub p { margin: 6px 0 0; color: var(--sub); font-size: 14px; }
ul.titles { list-style: none; margin: 0; padding: 0; }
ul.titles li { padding: 8px 0; border-bottom: 1px solid var(--line); }
ul.titles li a { font-weight: 700; }
ul.titles li span { color: var(--sub); font-size: 14px; margin-left: 6px; }
/* 줄 전체를 누를 수 있게: 링크의 ::after 를 줄 크기로 넓힌다(11/2 사용자 요청). 항목이 하나뿐인 칸은 칸 전체로 */
ul.titles li, ul.links li { position: relative; }
ul.titles li a::after, ul.links li a::after { content: ""; position: absolute; inset: 0; }
ul.titles li a:focus-visible, ul.links li a:focus-visible { outline: none; }
ul.titles li a:focus-visible::after, ul.links li a:focus-visible::after { outline: 2px solid currentColor; outline-offset: -2px; border-radius: 8px; }
ul.titles li:hover, ul.links li:hover { background: #f4f7fa; box-shadow: -8px 0 0 #f4f7fa, 8px 0 0 #f4f7fa; }
.ent:has(> ul > li:only-child) { position: relative; }
.ent:has(> ul > li:only-child) li { position: static; }
.ent:has(> ul > li:only-child) li:hover { background: none; box-shadow: none; }
.ent:has(> ul > li:only-child):hover { background: #f4f7fa; }
.ent { background: #fff; border: 1px solid var(--line); border-radius: 14px; padding: 12px 18px; margin-bottom: 12px; }
.ent h3 { margin: 4px 0; font-size: 16px; color: var(--sub); }
.sq { width: 100%; max-width: 640px; height: 52px; border: 2px solid var(--pri); border-radius: 12px; padding: 0 16px; font: inherit; font-size: 17px; margin-bottom: 14px; }
.ft { border-top: 1px solid var(--line); background: #fff; color: var(--sub); font-size: 14px; padding: 18px 0 28px; }
.ft p { margin: 4px 0; }
@media (max-width: 560px) { .title h1 { font-size: 25px; } .hero h1 { font-size: 27px; } .card { padding: 16px; } form.search { width: 46%; } .logo span { font-size: 17px; } }

/* 서식 내려받기 (10/27) */
.dl{display:flex;flex-wrap:wrap;align-items:center;gap:8px;margin:0 0 10px}.dl b{flex:1 1 100%}
.btn{display:inline-block;padding:7px 14px;border:1px solid var(--pri);border-radius:6px;color:var(--pri);text-decoration:none;font-weight:600;font-size:14px}
.btn:hover{background:var(--pri);color:#fff}
.fmprev{border:1px solid #d6dbe0;border-radius:8px;padding:18px;max-height:520px;overflow:hidden;position:relative;background:#fff;margin:6px 0}
.fmprev:after{content:"";position:absolute;left:0;right:0;bottom:0;height:80px;background:linear-gradient(transparent,#fff)}
.fmprev .fm{font-size:13px}.fmprev .fm h1{font-size:20px}


.fm{font-family:'Apple SD Gothic Neo','Malgun Gothic','Noto Sans KR',sans-serif;color:#111;font-size:10.5pt;line-height:1.45}
.fm h1{text-align:center;font-size:20pt;letter-spacing:.08em;margin:0 0 14px}
.fm h3{font-size:10.5pt;margin:12px 0 4px}
.fm table{width:100%;border-collapse:collapse;margin:0 0 6px;table-layout:fixed}
.fm td,.fm th{border:1px solid #333;padding:5px 7px;vertical-align:top;height:22px}
.fm th,.fm td.l{background:#f1f3f5;font-weight:600;text-align:center;width:22%}
.fm .grid th{width:auto}
.fm .photo{width:28mm;text-align:center;color:#888;font-size:9pt;vertical-align:middle}
.fm .hint{color:#777;font-size:9pt}
.fm .box{height:var(--h)}
.fm .p{margin:12px 0}
.fm .sign{margin:14px 0 8px auto;width:60%}
.fm .sign div{display:flex;justify-content:flex-end;gap:10px;margin:5px 0}
.fm .sign b{min-width:60px;text-align:right}
.fm .sign span{min-width:150px;text-align:right}
.fm .appr{width:auto;margin-left:auto}.fm .appr td{width:22mm;height:16mm}.fm .appr th{width:22mm}
.fm ol.cl{padding-left:20px;margin:6px 0}.fm ol.cl li{margin:6px 0}
.fm .note{color:#555;font-size:9pt;border-top:1px dashed #999;padding-top:6px;margin-top:10px}