:root {
  --bg: #efe7da;
  --bg-strong: #e3d2b5;
  --paper: rgba(250, 246, 238, 0.84);
  --ink: #161d2f;
  --muted: #4f5569;
  --line: rgba(22, 29, 47, 0.14);
  --accent: #b95f3d;
  --accent-soft: rgba(185, 95, 61, 0.14);
  --glow: rgba(185, 95, 61, 0.24);
  --max: 1280px;
  --shadow: 0 30px 80px rgba(22, 29, 47, 0.14);
}

*,
*::before,
*::after {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  font-family: "Manrope", "Apple SD Gothic Neo", sans-serif;
  color: var(--ink);
  background:
    radial-gradient(circle at top left, rgba(255, 255, 255, 0.7), transparent 28%),
    radial-gradient(circle at 85% 10%, rgba(185, 95, 61, 0.12), transparent 24%),
    linear-gradient(180deg, #f6efe4 0%, #ebe0cd 52%, #e7dac4 100%);
}

body::before {
  content: "";
  position: fixed;
  inset: 0;
  pointer-events: none;
  background-image:
    linear-gradient(rgba(22, 29, 47, 0.03) 1px, transparent 1px),
    linear-gradient(90deg, rgba(22, 29, 47, 0.03) 1px, transparent 1px);
  background-size: 40px 40px;
  mask-image: linear-gradient(180deg, rgba(0, 0, 0, 0.7), transparent 88%);
}

a {
  color: inherit;
  text-decoration: none;
}

.page-shell {
  padding: 24px 24px 80px;
}

.site-header {
  width: min(100%, var(--max));
  margin: 0 auto;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  padding: 8px 0 18px;
  position: sticky;
  top: 0;
  z-index: 10;
  backdrop-filter: blur(18px);
}

.brand,
.header-nav a {
  text-transform: uppercase;
  letter-spacing: 0.18em;
  font-size: 0.74rem;
  font-weight: 700;
}

.brand {
  color: var(--accent);
}

.header-nav {
  display: flex;
  gap: 20px;
  flex-wrap: wrap;
}

.header-nav a {
  color: var(--muted);
  transition: color 180ms ease, transform 180ms ease;
}

.header-nav a:hover {
  color: var(--ink);
  transform: translateY(-1px);
}

.hero,
.section {
  width: min(100%, var(--max));
  margin: 0 auto;
}

.hero {
  min-height: calc(100svh - 96px);
  display: grid;
  grid-template-columns: minmax(0, 1.1fr) minmax(360px, 0.9fr);
  gap: 28px;
  align-items: end;
  padding: 48px 0 36px;
  position: relative;
}

.hero::after {
  content: "익금";
  position: absolute;
  right: min(1vw, 14px);
  top: 48px;
  font-family: "Noto Serif KR", serif;
  font-size: clamp(4.5rem, 11vw, 10rem);
  color: rgba(22, 29, 47, 0.06);
  writing-mode: vertical-rl;
  letter-spacing: 0.08em;
}

.hero-copy {
  align-self: center;
  padding-right: min(9vw, 80px);
}

.hero-kicker,
.section-kicker,
.panel-label,
.layer-meta,
.result-label {
  text-transform: uppercase;
  letter-spacing: 0.18em;
  font-size: 0.78rem;
}

.hero-kicker,
.section-kicker,
.panel-label {
  color: var(--accent);
}

.hero h1,
.section h2 {
  font-family: "Noto Serif KR", serif;
  margin: 12px 0 0;
  line-height: 1.04;
}

.hero h1 {
  font-size: clamp(3rem, 7vw, 6.4rem);
  max-width: 9.5ch;
}

.hero-lead {
  font-size: clamp(1rem, 1.8vw, 1.18rem);
  line-height: 1.82;
  color: var(--muted);
  max-width: 42rem;
  margin: 22px 0 0;
}

.hero-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 14px;
  margin-top: 34px;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 52px;
  padding: 0 20px;
  border-radius: 999px;
  border: 1px solid var(--line);
  font-weight: 700;
  transition:
    transform 180ms ease,
    border-color 180ms ease,
    background 180ms ease,
    color 180ms ease;
}

.button:hover {
  transform: translateY(-2px);
}

.button-primary {
  background: var(--ink);
  color: #fbf7ee;
  border-color: var(--ink);
}

.button-ghost,
.button-secondary {
  background: rgba(255, 255, 255, 0.42);
}

.button-secondary {
  min-height: 42px;
  padding: 0 14px;
  font-size: 0.86rem;
}

.hero-panel,
.calculator {
  background: var(--paper);
  border: 1px solid rgba(255, 255, 255, 0.48);
  box-shadow: var(--shadow);
  backdrop-filter: blur(20px);
}

.hero-panel {
  padding: 26px;
  border-radius: 30px;
  align-self: center;
}

.panel-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px 14px;
  padding-top: 10px;
}

.panel-caption {
  display: block;
  font-size: 0.88rem;
  color: var(--muted);
  margin-bottom: 8px;
}

.panel-grid strong {
  font-size: 1.02rem;
  line-height: 1.45;
}

.panel-note {
  margin: 20px 0 0;
  color: var(--muted);
  line-height: 1.7;
}

.hero-band {
  grid-column: 1 / -1;
  display: flex;
  flex-wrap: wrap;
  gap: 0;
  border-top: 1px solid var(--line);
  border-bottom: 1px solid var(--line);
  margin-top: 18px;
}

.hero-band span {
  flex: 1 1 220px;
  padding: 18px 18px 18px 0;
  color: var(--muted);
  font-weight: 600;
  position: relative;
}

.hero-band span::before {
  content: "";
  position: absolute;
  left: -20px;
  top: 50%;
  width: 10px;
  height: 10px;
  border-radius: 999px;
  background: var(--accent);
  transform: translateY(-50%);
}

.section {
  display: grid;
  grid-template-columns: 72px minmax(0, 1fr);
  gap: 28px;
  padding: 82px 0;
  border-top: 1px solid var(--line);
}

.section-index {
  font-size: 0.9rem;
  font-weight: 800;
  letter-spacing: 0.3em;
  color: rgba(22, 29, 47, 0.34);
  padding-top: 10px;
}

.section h2 {
  font-size: clamp(2rem, 4vw, 3.4rem);
  max-width: 12ch;
}

.section-heading {
  display: grid;
  gap: 4px;
}

.legal-layers,
.notes-grid,
.source-list,
.formula-layout {
  margin-top: 34px;
}

.legal-layers {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 22px;
}

.legal-layer {
  padding-top: 18px;
  border-top: 2px solid rgba(22, 29, 47, 0.16);
}

.layer-title {
  font-size: 1.22rem;
  font-weight: 800;
  margin: 0;
}

.layer-summary,
.notes-grid p,
.source-list a span,
.decision-flow p,
.formula-notes dd {
  color: var(--muted);
  line-height: 1.75;
}

.layer-summary {
  margin: 12px 0 0;
}

.layer-meta {
  margin-top: 14px;
  color: var(--accent);
}

.decision-flow {
  list-style: none;
  padding: 0;
  margin: 34px 0 0;
  display: grid;
  gap: 18px;
}

.decision-flow li {
  display: grid;
  grid-template-columns: 76px minmax(0, 1fr);
  gap: 18px;
  padding: 18px 0;
  border-top: 1px solid var(--line);
}

.flow-step {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  width: 54px;
  height: 54px;
  border-radius: 50%;
  background: rgba(22, 29, 47, 0.05);
  font-weight: 800;
}

.decision-flow strong {
  font-size: 1.08rem;
}

.decision-flow p {
  margin: 8px 0 0;
}

.formula-layout {
  display: grid;
  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.86fr);
  gap: 28px;
  align-items: start;
}

.formula-copy {
  padding-right: min(8vw, 80px);
}

.formula-text {
  font-family: "Noto Serif KR", serif;
  font-size: clamp(1.3rem, 2.7vw, 2.25rem);
  line-height: 1.62;
  margin: 0;
}

.formula-text span {
  color: var(--accent);
}

.formula-notes {
  margin: 28px 0 0;
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 20px 24px;
}

.formula-notes div {
  padding-top: 14px;
  border-top: 1px solid var(--line);
}

.formula-notes dt {
  font-size: 0.9rem;
  font-weight: 800;
  letter-spacing: 0.08em;
  text-transform: uppercase;
}

.formula-notes dd {
  margin: 8px 0 0;
}

.calculator {
  padding: 24px;
  border-radius: 28px;
}

.calculator-head {
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 16px;
  margin-bottom: 14px;
}

.calculator-head p {
  margin: 0;
  font-size: 0.92rem;
  font-weight: 800;
  letter-spacing: 0.18em;
  text-transform: uppercase;
}

.calculator label {
  display: grid;
  gap: 10px;
  margin-top: 16px;
}

.calculator label span {
  font-size: 0.94rem;
  font-weight: 700;
}

.calculator input {
  width: 100%;
  padding: 16px 18px;
  border-radius: 18px;
  border: 1px solid rgba(22, 29, 47, 0.12);
  background: rgba(255, 255, 255, 0.74);
  color: var(--ink);
  font: inherit;
}

.calculator input:focus {
  outline: none;
  border-color: var(--accent);
  box-shadow: 0 0 0 4px var(--accent-soft);
}

.result {
  margin-top: 22px;
  padding: 22px;
  border-radius: 22px;
  background:
    radial-gradient(circle at top right, rgba(185, 95, 61, 0.18), transparent 35%),
    rgba(22, 29, 47, 0.96);
  color: #fbf7ee;
}

.result strong {
  display: block;
  margin-top: 12px;
  font-size: clamp(1.7rem, 4vw, 3rem);
  line-height: 1.1;
}

.result-note {
  margin: 12px 0 0;
  color: rgba(251, 247, 238, 0.8);
  line-height: 1.7;
}

.notes-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 24px;
}

.notes-grid p,
.source-list a {
  padding-top: 18px;
  border-top: 1px solid var(--line);
}

.notes-grid p {
  margin: 0;
  font-size: 1.04rem;
}

.source-list {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 24px;
}

.source-list a {
  display: grid;
  gap: 10px;
  transition: transform 180ms ease, color 180ms ease;
}

.source-list a strong {
  font-size: 1.1rem;
}

.source-list a:hover {
  color: var(--accent);
  transform: translateX(4px);
}

[data-reveal] {
  opacity: 0;
  transform: translateY(28px);
  filter: blur(8px);
  transition:
    opacity 700ms ease,
    transform 700ms ease,
    filter 700ms ease;
}

[data-reveal].is-visible {
  opacity: 1;
  transform: translateY(0);
  filter: blur(0);
}

@media (max-width: 1120px) {
  .hero,
  .formula-layout,
  .legal-layers,
  .notes-grid,
  .source-list {
    grid-template-columns: 1fr;
  }

  .hero {
    min-height: auto;
    padding-top: 30px;
  }

  .hero::after {
    display: none;
  }

  .hero-copy,
  .formula-copy {
    padding-right: 0;
  }
}

@media (max-width: 820px) {
  .page-shell {
    padding: 18px 16px 56px;
  }

  .site-header {
    align-items: flex-start;
    flex-direction: column;
    padding-bottom: 14px;
  }

  .section {
    grid-template-columns: 1fr;
    gap: 20px;
    padding: 62px 0;
  }

  .hero h1 {
    max-width: 7ch;
  }

  .section-index {
    padding-top: 0;
  }

  .decision-flow li {
    grid-template-columns: 58px minmax(0, 1fr);
  }

  .panel-grid,
  .formula-notes {
    grid-template-columns: 1fr;
  }

  .hero-band span {
    padding-left: 18px;
  }

  .hero-band span::before {
    left: 0;
  }
}