:root{
  --bg:#f5f4ef; --surface:#fff; --ink:#15171c; --ink-2:#3a3e47; --muted:#6c707a; --line:#e5e2da; --line-2:#d6d2c8;
  --accent:#0b6b52; --accent-ink:#06523e; --accent-soft:#e2f0ea; --tax:#b4532a;
  --r-lg:20px; --r-md:14px;
  --shadow:0 1px 2px rgba(20,20,20,.04),0 8px 28px rgba(20,20,20,.06);
  --font:"Pretendard Variable",Pretendard,-apple-system,BlinkMacSystemFont,"Apple SD Gothic Neo","Noto Sans KR",sans-serif;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--font);font-size:16px;line-height:1.65;letter-spacing:-.01em;word-break:keep-all;font-feature-settings:"tnum" 1}
a{color:var(--accent-ink)}
.wrap{max-width:1080px;margin:0 auto;padding:0 20px}
header.top{padding:18px 0 0}
header.top .wrap{display:flex;align-items:center;justify-content:space-between}
.brand{font-weight:800;font-size:17px;letter-spacing:-.03em;color:var(--ink);text-decoration:none;display:flex;align-items:center;gap:8px}
.brand i{display:inline-block;width:22px;height:22px;border-radius:7px;background:var(--accent);position:relative}
.brand i::after{content:"%";position:absolute;inset:0;display:grid;place-items:center;color:#fff;font-style:normal;font-size:12px;font-weight:800}
.updated{font-size:13px;color:var(--muted)}
.intro{padding-top:34px;padding-bottom:22px}
h1{font-size:clamp(28px,5vw,44px);line-height:1.18;letter-spacing:-.045em;margin:0 0 12px;font-weight:800}
h1 em{font-style:normal;color:var(--accent)}
.tldr{font-size:16.5px;color:var(--ink-2);max-width:640px;margin:0}
.card{background:var(--surface);border-radius:var(--r-lg);box-shadow:var(--shadow);padding:24px}
.list{display:grid;grid-template-columns:repeat(auto-fill,minmax(280px,1fr));gap:14px;padding-bottom:20px}
.list a{display:block;text-decoration:none;color:var(--ink)}
.list a:hover{outline:2px solid var(--accent)}
.list b{display:block;font-size:19px;letter-spacing:-.03em;margin-bottom:4px}
.list span{color:var(--muted);font-size:14.5px}
article.doc{padding-top:8px;padding-bottom:24px}
article.doc>*{max-width:760px}
article.doc h2{font-size:clamp(21px,3vw,25px);letter-spacing:-.04em;line-height:1.3;margin:40px 0 10px}
article.doc h3{font-size:18px;margin:26px 0 6px}
article.doc p,article.doc li{color:var(--ink-2)}
article.doc ul,article.doc ol{padding-left:20px}
footer{padding:36px 0 60px;color:var(--muted);font-size:13px;border-top:1px solid var(--line);margin-top:40px}
footer p{margin:4px 0}
footer a{color:var(--muted)}
.ad-slot{display:none}
@media (max-width:520px){.wrap{padding:0 16px}.intro{padding-top:24px;padding-bottom:14px}.card{padding:20px 18px}}