:root{color-scheme:light;--ink:#332b29;--muted:#756963;--paper:#f8f5ee;--line:#ddd3c5;--accent:#81372f}*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:24px}body{max-width:900px;margin:0 auto;padding:30px 28px 38px;background:var(--paper);color:var(--ink);font:16px/1.9 system-ui,-apple-system,"Apple SD Gothic Neo","Noto Sans KR",sans-serif;word-break:keep-all;overflow-wrap:anywhere}a{color:var(--accent);text-underline-offset:4px}a:focus-visible{outline:3px solid var(--accent);outline-offset:5px}.skip-link{position:absolute;top:10px;left:10px;padding:8px 16px;background:#fff;transform:translateY(-160%)}.skip-link:focus{transform:none}header{display:flex;justify-content:space-between;gap:20px;border-bottom:1px solid var(--line);padding-bottom:22px;font-size:13px}header>a{font-weight:700;text-decoration:none}nav{display:flex;gap:18px}main{padding-top:37px}.eyebrow{font-size:12px;letter-spacing:.12em;color:var(--muted);margin:0 0 8px}h1{font-size:34px;line-height:1.4;letter-spacing:-.04em;margin:0}h2{font-size:22px;line-height:1.5;margin:0 0 16px;font-weight:700}.effective{font-size:13px;color:var(--muted);margin:10px 0 27px}p{margin:0 0 17px}.intro{font-size:17px}.summary{padding:22px 24px;border:1px solid #d1bda8;background:#fffaf1;margin:26px 0 36px}.summary p:last-child{margin-bottom:0}section{margin-top:36px;padding-top:27px;border-top:1px solid var(--line)}.table-wrap{overflow-x:auto;margin:20px 0}table{width:100%;border-collapse:collapse;font-size:14px;min-width:590px}th,td{vertical-align:top;text-align:left;padding:13px 14px;border:1px solid var(--line)}thead th{background:#eee6d9}tbody th{width:100px;background:#f1ece3;font-weight:600}.transfer{display:grid;grid-template-columns:165px 1fr;border-top:1px solid var(--line);margin:20px 0 24px;font-size:15px}.transfer dt,.transfer dd{padding:13px 15px;border-bottom:1px solid var(--line);margin:0}.transfer dt{font-weight:600;background:#f0e9de}.related{font-size:14px}.related h2{font-size:18px}footer{display:flex;justify-content:space-between;gap:15px;border-top:1px solid var(--line);margin-top:42px;padding-top:20px;font-size:12px;color:var(--muted)}@media(max-width:600px){body{padding:22px 19px 30px;font-size:15px;line-height:1.9}header{display:block}nav{margin-top:12px;gap:16px;font-size:12px}main{padding-top:27px}h1{font-size:29px}h2{font-size:20px}.intro{font-size:16px}.summary{padding:18px}.transfer{grid-template-columns:1fr}.transfer dt{padding-bottom:4px;border-bottom:0}.transfer dd{padding-top:4px}.table-wrap{margin-right:-4px}footer{display:block}footer span{display:block;margin-top:10px}}@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}