:root{color:#152339;background:#f4f6fa;font-family:Inter,Pretendard,Noto Sans KR,system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif;font-synthesis:none;text-rendering:optimizeLegibility}*{box-sizing:border-box}body{margin:0;min-width:320px}button,input{font:inherit}button{cursor:pointer}button:disabled{cursor:wait;opacity:.65}.app-shell{width:min(1160px,calc(100% - 40px));margin:0 auto;padding:44px 0 64px}.hero{max-width:790px;margin:8px 0 34px}.hero__topline{align-items:center;display:flex;justify-content:space-between;gap:16px}.hero__brand{align-items:center;color:#55657c;display:flex;font-size:12px;font-weight:800;gap:8px;letter-spacing:.11em}.sign-out{background:transparent;border:1px solid #cbd5e2;border-radius:999px;color:#53647e;font-size:12px;padding:7px 11px}.sign-out:hover{border-color:#94a4b7;color:#24334b}.brand-mark{align-items:center;background:#152339;border-radius:7px;color:#d7ef71;display:inline-flex;font-size:17px;height:28px;justify-content:center;letter-spacing:0;width:28px}.eyebrow{color:#52627a;font-size:12px;font-weight:800;letter-spacing:.09em;margin:0 0 9px;text-transform:uppercase}.hero .eyebrow{margin-top:42px}h1,h2,h3,p{margin-top:0}h1{color:#152339;font-size:clamp(38px,6vw,68px);font-weight:800;letter-spacing:-.07em;line-height:1.05;margin-bottom:20px}h2{letter-spacing:-.04em}.hero__description{color:#52627a;font-size:17px;line-height:1.7;margin:0;max-width:660px}.notice{background:#e9eff8;border:1px solid #ced8e7;border-radius:12px;color:#33445d;font-size:14px;line-height:1.55;padding:15px 17px}.notice b{color:#152339;margin-right:5px}.notice--fixture{background:#f4f7e5;border-color:#cbd99d;color:#4a5e1c}.notice--warning{background:#fff6dd;border-color:#ecd699;color:#71551b}.app-notice{margin-bottom:18px}.search-panel{background:#fff;border:1px solid #e2e7ef;border-radius:18px;box-shadow:0 16px 45px #1c30510f;display:grid;gap:24px;grid-template-columns:minmax(220px,.65fr) minmax(430px,1.35fr);margin-bottom:28px;padding:27px}.search-panel h2{font-size:25px;margin-bottom:8px}.search-panel>div>p:not(.eyebrow){color:#65738a;font-size:14px;line-height:1.6;margin-bottom:0}.address-form{align-self:center}.address-form label{display:block;font-size:13px;font-weight:800;margin-bottom:8px}.address-form__row{display:flex;gap:10px}.address-form input{background:#fbfcfe;border:1px solid #bfcbda;border-radius:10px;color:#152339;flex:1;min-width:0;outline:none;padding:14px 15px}.address-form input:focus{border-color:#365475;box-shadow:0 0 0 3px #36547521}.address-form button{background:#152339;border:1px solid #152339;border-radius:10px;color:#fff;font-size:14px;font-weight:800;padding:0 18px;white-space:nowrap}.address-form button:hover:not(:disabled){background:#233958}.fixture-examples{align-items:center;display:flex;flex-wrap:wrap;gap:7px;grid-column:1 / -1}.fixture-examples>span{color:#71809a;font-size:12px;font-weight:700;margin-right:2px}.fixture-examples button{background:#f1f4f8;border:1px solid #dde4ed;border-radius:999px;color:#40526d;font-size:12px;padding:6px 10px}.fixture-examples button:hover{border-color:#97a9bd}.error-panel{background:#fff;border:1px solid #f0c9c9;border-radius:16px;box-shadow:0 10px 30px #7527270f;margin:28px 0;padding:28px}.error-panel .eyebrow{color:#a64343}.error-panel h2{font-size:25px;margin-bottom:10px}.error-panel p{color:#52627a;line-height:1.6}.error-panel__hint{border-top:1px solid #edf0f4;font-size:13px;margin:19px 0 0!important;padding-top:15px}.auth-panel{background:#fff;border:1px solid #e2e7ef;border-radius:16px;box-shadow:0 16px 45px #1c30510f;margin:28px auto;max-width:540px;padding:29px}.auth-panel h2{color:#22324a;font-size:27px;margin-bottom:9px}.auth-panel>p:not(.eyebrow){color:#5c6c82;font-size:14px;line-height:1.7}.auth-form{display:grid;gap:8px;margin-top:23px}.auth-form label{color:#35455d;font-size:13px;font-weight:800;margin-top:4px}.auth-form input{background:#fbfcfe;border:1px solid #bfcbda;border-radius:9px;color:#152339;outline:none;padding:12px 13px}.auth-form input:focus{border-color:#365475;box-shadow:0 0 0 3px #36547521}.auth-form button{background:#152339;border:1px solid #152339;border-radius:9px;color:#fff;font-size:14px;font-weight:800;margin-top:10px;min-height:44px}.auth-status{background:#f2f5f9;border-radius:8px;color:#4f6078!important;font-size:13px!important;margin:16px 0 0!important;padding:10px 12px}.governance-panel{background:#fff;border:1px solid #d9e2ed;border-radius:18px;box-shadow:0 12px 36px #1c30510d;margin:0 0 28px;padding:27px}.governance-panel__header{align-items:flex-start;display:flex;gap:20px;justify-content:space-between}.governance-panel__header h2{color:#22324a;font-size:25px;margin-bottom:8px}.governance-panel__header>div>p:not(.eyebrow){color:#5d6e84;font-size:14px;line-height:1.65;margin-bottom:0;max-width:690px}.governance-lock{background:#fff3e4;border:1px solid #f0d3a4;border-radius:999px;color:#895b17;font-size:12px;font-weight:800;padding:7px 10px;white-space:nowrap}.governance-metrics{display:grid;gap:10px;grid-template-columns:repeat(5,minmax(0,1fr));margin:22px 0 14px}.governance-metrics>div{background:#f5f8fb;border:1px solid #e3e9f1;border-radius:10px;display:grid;gap:6px;padding:13px}.governance-metrics span{color:#6a7890;font-size:11px;font-weight:700}.governance-metrics b{color:#263650;font-size:20px;letter-spacing:-.04em}.national-rule-card{align-items:center;background:#f8fafc;border:1px solid #e1e7ef;border-radius:12px;display:flex;justify-content:space-between;gap:16px;padding:15px 16px}.national-rule-card>div:first-child{display:grid;gap:3px}.national-rule-card span{color:#6c7b91;font-size:11px;font-weight:800;text-transform:uppercase}.national-rule-card b{color:#2b3c56;font-size:14px}.national-rule-card small{color:#697890;font-size:12px}.governance-actions{display:flex;flex-wrap:wrap;gap:8px}.governance-actions button,.coverage-queue__action button{background:#233958;border:1px solid #233958;border-radius:8px;color:#fff;font-size:12px;font-weight:800;padding:9px 11px}.coverage-queue{border-top:1px solid #e4eaf1;margin-top:20px;padding-top:19px}.coverage-queue__heading{align-items:baseline;display:flex;gap:12px;justify-content:space-between;margin-bottom:8px}.coverage-queue__heading h3{color:#2d3d54;font-size:16px;margin:0}.coverage-queue__heading span{color:#78869a;font-size:12px;text-align:right}.coverage-queue>ul{display:grid;list-style:none;margin:0;padding:0}.coverage-queue>ul>li{align-items:center;border-top:1px solid #edf1f5;display:flex;flex-wrap:wrap;gap:14px;justify-content:space-between;padding:11px 2px}.coverage-queue>ul>li:first-child{border-top:0}.coverage-queue>ul>li>div:first-child{display:grid;gap:3px}.coverage-queue>ul>li b{color:#33445d;font-size:13px}.coverage-queue>ul>li small{color:#78869a;font-size:12px}.coverage-queue__action{align-items:center;display:flex;gap:8px}.coverage-evidence{background:#f7f9fc;border:1px solid #e2e9f1;border-radius:10px;display:grid;flex-basis:100%;gap:9px;padding:12px}.coverage-evidence>p{color:#66758a;font-size:12px;line-height:1.55;margin:0}.coverage-evidence>ul{display:grid;gap:8px;list-style:none;margin:0;padding:0}.coverage-evidence>ul>li{align-items:flex-start;border-top:1px solid #e6edf4;display:flex;gap:12px;justify-content:space-between;padding-top:8px}.coverage-evidence>ul>li:first-child{border-top:0;padding-top:0}.coverage-evidence>ul>li>div{display:grid;gap:3px}.coverage-evidence a{color:#244d7b;font-size:12px;font-weight:800;text-decoration:none}.coverage-evidence a:hover{text-decoration:underline}.coverage-evidence small,.coverage-evidence>ul>li>span{color:#78869a;font-size:11px;line-height:1.45}.coverage-evidence>ul>li>span{flex:0 0 auto;text-align:right}.coverage-status{border-radius:999px;font-size:11px;font-weight:800;padding:5px 8px;white-space:nowrap}.coverage-status--source_missing,.coverage-status--blocked{background:#fff0e4;color:#90561c}.coverage-status--source_collected{background:#edf2f8;color:#52647d}.coverage-status--parsed{background:#eef3de;color:#617229}.coverage-status--reviewed{background:#e6f1f8;color:#2f607f}.coverage-status--approved{background:#e6f4eb;color:#257142}.governance-empty,.governance-footnote{color:#66758a;font-size:12px;line-height:1.65;margin:10px 0 0}.governance-footnote{border-top:1px solid #e8edf3;margin-top:16px;padding-top:13px}.governance-message{background:#f2f5f9;border-radius:8px;color:#42546c;font-size:12px;line-height:1.55;margin:14px 0 0;padding:10px 12px}.result{display:grid;gap:18px;margin-top:28px}.result__headline{align-items:flex-end;display:flex;gap:24px;justify-content:space-between;padding:10px 2px 2px}.result__headline h2{color:#152339;font-size:clamp(34px,5vw,52px);margin-bottom:6px}.result__address{color:#52627a;margin:0}.result__meta{align-items:flex-end;color:#607089;display:flex;flex-direction:column;font-size:12px;gap:8px}.confidence{border-radius:999px;display:inline-block;font-size:12px;font-weight:800;padding:5px 9px;white-space:nowrap}.confidence--high{background:#e7f3e9;color:#28703c}.confidence--medium{background:#edf1f6;color:#4a5d74}.confidence--low{background:#fff0df;color:#975d1c}.tax-grid{display:grid;gap:12px;grid-template-columns:repeat(5,minmax(0,1fr))}.tax-card{background:#fff;border:1px solid #e3e8f0;border-radius:14px;display:flex;flex-direction:column;min-height:126px;padding:18px}.tax-card span{color:#64738a;font-size:13px;font-weight:700;margin-bottom:auto}.tax-card strong{color:#24334b;font-size:18px;letter-spacing:-.03em;margin-top:15px}.tax-card small{color:#8793a6;font-size:12px;margin-top:5px}.tax-card--emphasis{background:#152339;border-color:#152339}.tax-card--emphasis span,.tax-card--emphasis small{color:#b6c4d5}.tax-card--emphasis strong{color:#d7ef71}.result__sections{display:grid;gap:18px;grid-template-columns:minmax(0,1.5fr) minmax(300px,.7fr)}.result-panel{background:#fff;border:1px solid #e3e8f0;border-radius:16px;padding:22px}.panel-heading{align-items:flex-end;border-bottom:1px solid #e9edf3;display:flex;justify-content:space-between;margin-bottom:8px;padding-bottom:17px}.panel-heading h3{font-size:25px;margin:0}.panel-heading>span{color:#607089;font-size:13px}.line-items{display:grid}.line-item{border-bottom:1px solid #e9edf3}.line-item:last-child{border-bottom:none}.line-item summary{align-items:center;cursor:pointer;display:flex;gap:12px;justify-content:space-between;list-style:none;padding:17px 4px}.line-item summary::-webkit-details-marker{display:none}.line-item summary span{display:grid;gap:4px}.line-item summary b{color:#263650;font-size:14px}.line-item summary small{color:#75849a;font-size:12px}.line-item summary strong{color:#263650;font-size:15px;white-space:nowrap}.line-item__grid{background:#f7f9fc;border-radius:10px;display:grid;gap:16px;grid-template-columns:minmax(250px,1fr) minmax(200px,.9fr);margin:0 0 17px;padding:16px}.line-item dl,.facts-list{display:grid;gap:8px;margin:0}.line-item dl{grid-template-columns:1fr 1fr}.line-item dl div,.facts-list div{display:flex;font-size:12px;justify-content:space-between;gap:10px}dt{color:#6a7890}dd{color:#2d3c54;font-weight:700;margin:0;text-align:right}.calculation-basis{border-left:1px solid #dde5ef;padding-left:16px}.calculation-basis>p{color:#52627a;font-size:12px;font-weight:800;margin-bottom:7px}.calculation-basis ul{color:#68768c;font-size:12px;line-height:1.55;margin:0 0 9px;padding-left:16px}.review-flag{color:#92621f;font-size:12px;line-height:1.5;margin:9px 0 0}.result-panel--compact>p:not(.eyebrow){color:#52627a;font-size:14px;line-height:1.7}.facts-list{border-top:1px solid #e6ebf1;margin-top:18px;padding-top:15px}.provenance ul{display:grid;gap:9px;list-style:none;margin:0;padding:0}.provenance li{align-items:baseline;background:#f8fafc;border-radius:8px;display:flex;flex-wrap:wrap;gap:8px;padding:10px 12px}.provenance li span{color:#44546c;font-size:13px;font-weight:800}.provenance li b{color:#53647e;font-size:12px}.provenance li small{color:#8490a1;font-size:12px}.provenance__rule{color:#68768c;font-size:12px;margin:15px 0 0}.notice ul{margin:8px 0 0;padding-left:20px}.legal-note{border-top:1px solid #dde4ed;color:#77849a;font-size:12px;line-height:1.7;margin-top:36px;padding-top:21px}@media(max-width:900px){.tax-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.tax-card--emphasis{grid-column:span 2}.result__sections,.search-panel{grid-template-columns:1fr}.governance-metrics{grid-template-columns:repeat(3,minmax(0,1fr))}}@media(max-width:620px){.app-shell{width:min(100% - 28px,1160px);padding-top:26px}.hero .eyebrow{margin-top:28px}.hero__topline{align-items:flex-start;flex-direction:column}.search-panel,.result-panel{padding:18px}.address-form__row{flex-direction:column}.address-form button{min-height:48px}.result__headline{align-items:flex-start;flex-direction:column}.result__meta{align-items:flex-start}.tax-grid{grid-template-columns:1fr}.tax-card--emphasis{grid-column:auto}.line-item__grid{grid-template-columns:1fr}.calculation-basis{border-left:none;border-top:1px solid #dde5ef;padding-left:0;padding-top:14px}.governance-panel{padding:18px}.governance-panel__header,.national-rule-card,.coverage-queue>ul>li{align-items:flex-start;flex-direction:column}.governance-metrics{grid-template-columns:repeat(2,minmax(0,1fr))}.coverage-queue__heading{align-items:flex-start;flex-direction:column;gap:4px}.coverage-queue__heading span{text-align:left}.coverage-evidence>ul>li{align-items:flex-start;flex-direction:column;gap:4px}.coverage-evidence>ul>li>span{text-align:left}}