:root{--tax-blue:#2563eb;--tax-dark:#1d4ed8;--tax-ink:#16233b;--tax-muted:#586b83;--tax-border:#dfe6f0;--tax-soft:#eff6ff}
*,*::before,*::after{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;background:#f6f8fc;color:var(--tax-ink);font-family:'Noto Sans KR',system-ui,-apple-system,sans-serif;line-height:1.75}
.tax-shell{width:min(1136px,100%);margin-inline:auto;padding-inline:24px}
.tax-hero{padding:38px 0 32px;background:linear-gradient(120deg,#edf3ff,#f8faff);border-bottom:1px solid var(--tax-border)}
.tax-eyebrow{display:inline-block;padding:5px 12px;border:1px solid #d5e2ff;border-radius:99px;background:#fff;color:var(--tax-dark);font-size:13px;font-weight:700}
.tax-hero h1{max-width:850px;font-size:clamp(28px,3.5vw,40px);line-height:1.4;letter-spacing:-.6px;margin:16px 0 12px}
.tax-hero p{max-width:780px;margin:0;color:var(--tax-muted);font-size:16px}
.tax-reviewed{font-size:13px;color:var(--tax-muted);margin-top:18px}
.tax-reviewed time{display:inline-block;direction:ltr}
.tax-nav{background:#fff;border-bottom:1px solid var(--tax-border)}
.tax-nav .tax-shell{display:flex;gap:8px;overflow-x:auto;padding-block:12px;scrollbar-width:thin}
.tax-nav a{display:inline-flex;align-items:center;flex-shrink:0;min-height:44px;padding:8px 16px;border:1px solid var(--tax-border);border-radius:99px;color:#3d5374;text-decoration:none;font-size:14px;font-weight:700}
.tax-nav a:hover{background:var(--tax-soft);color:var(--tax-dark);border-color:#c1d4fa}
.tax-section{padding-top:36px;scroll-margin-top:92px}
.tax-section h2{font-size:clamp(22px,2.4vw,28px);line-height:1.5;margin:0 0 16px;letter-spacing:-.3px}
.tax-section h3{font-size:16px;line-height:1.6;margin:0 0 10px}
.tax-section p{font-size:14px;margin:0;color:var(--tax-muted)}
.tax-section .tax-lead{margin:-4px 0 20px;font-size:15px}
.tax-facts{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px}
.tax-fact{padding:20px;background:#fff;border:1px solid #d8e4fa;border-radius:16px}
.tax-fact h3{color:var(--tax-muted);font-size:13px;margin:0 0 8px}
.tax-fact strong{display:block;color:var(--tax-dark);font-size:22px;line-height:1.5;margin-bottom:8px}
.tax-fact p{font-size:13px}
.tax-card{min-width:0;background:#fff;border:1px solid var(--tax-border);border-radius:16px;padding:24px}
.tax-eligibility{margin-top:16px;border-inline-start:4px solid var(--tax-blue)}
.tax-eligibility ul,.tax-shopping-checks{padding-inline-start:22px;margin-block:0;font-size:14px;color:var(--tax-muted)}
.tax-eligibility li+li,.tax-shopping-checks li+li{margin-top:9px}
.tax-calculator{display:grid;grid-template-columns:1fr 1fr;gap:16px}
.tax-inputs label{display:block;font-size:14px;font-weight:700;margin-bottom:8px}
.tax-inputs label:not(:first-child){margin-top:18px}
.tax-inputs input{width:100%;min-height:50px;padding:12px 14px;border:1px solid #cbd8ec;border-radius:10px;background:#f8faff;color:var(--tax-ink);font:inherit;font-size:16px;direction:ltr;text-align:start}
.tax-inputs input[aria-invalid="true"]{border-color:#c43a42;background:#fff7f7}
.tax-section .tax-help{font-size:13px;margin:8px 0;color:var(--tax-muted)}
.tax-result{background:var(--tax-soft);border-color:#cbdcfb;display:flex;flex-direction:column}
.tax-result h3{font-size:14px;color:#355477}
.tax-result output{display:block;color:var(--tax-dark);font-size:clamp(24px,3vw,34px);font-weight:800;line-height:1.5;overflow-wrap:anywhere;text-align:start}
.tax-refund-preview{padding-top:20px;margin-top:20px;border-top:1px solid #ccdafa}
.tax-result #result-sub{margin-top:14px;font-size:14px;color:#3e5575}
.tax-result .tax-calc-note{font-size:13px;margin-top:auto;padding-top:22px;color:#4d6483}
.tax-section .tax-notice{padding:16px 18px;background:#eef3fc;border:1px solid #d8e3f5;border-radius:12px;font-size:14px;margin:16px 0}
.tax-notice[data-status="invalid"],.tax-notice[data-status="below-minimum"]{background:#fff7ed;border-color:#fed7aa;color:#914212}
.tax-methods{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px}
.tax-number{display:grid;place-items:center;flex-shrink:0;width:36px;height:36px;border-radius:10px;background:var(--tax-soft);color:var(--tax-dark);font-size:16px;font-weight:800;margin-bottom:14px}
.tax-methods .tax-method-note{margin-top:16px;padding-top:14px;border-top:1px solid var(--tax-border);font-size:13px;color:#375475}
.tax-steps{list-style:none;padding:0;margin:0;display:grid;grid-template-columns:1fr 1fr;gap:14px}
.tax-steps li{display:flex;gap:16px;align-items:flex-start}
.tax-steps .tax-number{margin:0}
.tax-airports{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-top:16px}
.tax-button{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:10px 16px;border:1px solid var(--tax-blue);border-radius:10px;color:#fff;background:var(--tax-blue);font-size:14px;font-weight:700;text-decoration:none;text-align:center;line-height:1.6}
.tax-button-secondary{color:var(--tax-dark);background:#fff;border-color:#c3d4f2}
.tax-button-secondary:hover{background:var(--tax-soft)}
.tax-shopping-checks{padding:22px 24px 22px 42px;list-style:disc}
html[dir="rtl"] .tax-shopping-checks{padding:22px 42px 22px 24px}
.tax-areas{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:16px}
.tax-areas .tax-card{padding:20px;display:flex;flex-direction:column}
.tax-areas .tax-button{margin-top:auto;padding-inline:10px}
.tax-areas p{padding-bottom:18px}
.tax-faq{border:1px solid var(--tax-border);background:#fff;border-radius:12px;margin-bottom:10px}
.tax-faq summary{min-height:54px;cursor:pointer;padding:16px 20px;color:var(--tax-ink);font-size:15px;font-weight:700}
.tax-faq[open] summary{border-bottom:1px solid var(--tax-border);color:var(--tax-dark)}
.tax-faq p{padding:16px 20px;font-size:14px}
.tax-sources{display:flex;flex-wrap:wrap;gap:10px}
.tax-footer{padding-block:28px 40px;margin-top:36px;border-top:1px solid var(--tax-border);color:var(--tax-muted);font-size:13px}
.tax-footer strong{color:var(--tax-dark)}
.tax-footer p{margin:8px 0 0}
.tax-sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip-path:inset(50%);white-space:nowrap}
.tax-shell :is(a,input,summary):focus-visible{outline:3px solid var(--tax-dark);outline-offset:3px}
.tax-shell :is(h1,h2,h3,p,li,a,strong,label){overflow-wrap:anywhere}
@media(max-width:900px){.tax-facts,.tax-areas{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-methods{grid-template-columns:1fr}}
@media(max-width:640px){
 .tax-shell{padding-inline:16px}.tax-hero{padding-block:28px}.tax-hero p{font-size:14px}
 .tax-nav a{font-size:13px;padding-inline:12px}.tax-section{padding-top:28px}
 .tax-card{padding:20px}.tax-fact{padding:16px}.tax-fact strong{font-size:19px}
 .tax-calculator,.tax-steps,.tax-airports{grid-template-columns:minmax(0,1fr)}
 .tax-facts,.tax-areas{gap:10px}.tax-areas .tax-card{padding:16px}.tax-areas .tax-button{font-size:13px}
 .tax-sources{display:grid;grid-template-columns:minmax(0,1fr)}
}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}