:root{--muted:#59695f;--measure:68ch}::selection{background:#dded9b;color:#183d32}body{scrollbar-color:#8ba08b #f8f8f2}input,textarea{caret-color:var(--ink)}h1,h2,h3{letter-spacing:-.035em;text-wrap:balance}h1{letter-spacing:-.04em}p{max-width:var(--measure)}input::placeholder,textarea::placeholder{color:#61705f}.invoice-row strong,.invoice-total strong,dd,td{font-variant-numeric:tabular-nums}.ui-icon{width:20px;height:20px;display:inline-block;vertical-align:middle;flex-shrink:0}.button .ui-icon{width:20px;height:20px}.button,.example-tab,.menu-toggle{min-height:44px}.header nav>a:not(.button){padding-block:12px}.brand small{text-transform:none;letter-spacing:.2px;font-size:10px}.brand-mark{letter-spacing:0;padding-right:0}.hero .lead{font-size:16px}.hero h1 em{color:inherit}.hero-art{background:#e9eddf}.art-grid{display:none}.art-top{font-size:11px;letter-spacing:0}.art-bottom{font-size:10px;letter-spacing:0}.invoice-head small{font-size:9px;letter-spacing:0;text-transform:none}.invoice-total strong{letter-spacing:-.035em}.invoice,.analysis-panel,form{border-radius:12px}.invoice{transform:rotate(-2deg)}.invoice-head{padding-bottom:17px}.paper-icon{border:0;display:flex;align-items:center;justify-content:center}.evidence-chip{transform:none;border-radius:6px}.invoice-foot{font-size:10px}.chip-icon{display:flex;align-items:center;justify-content:center}.principles .wrap>span{font-size:13px}.principles b{display:none}.scope-grid{grid-template-columns:1fr 1fr;column-gap:64px;row-gap:0}.scope-card{border:0;border-top:1px solid var(--line);border-radius:0;padding:30px 0;transition:none}.scope-card:hover{background:transparent;transform:none}.card-top{display:none}.scope-card h3{font-size:24px;margin-bottom:14px}.scope-card p{font-size:14px;min-height:0;max-width:47ch}.scope-card .card-tag{border:0;margin:0;padding:8px 0;font-size:12px;letter-spacing:0;text-transform:none;justify-content:flex-start;gap:15px;min-height:44px}.scope-note{font-size:12px;max-width:86ch}.section-heading>p{font-size:15px}.steps p,.preparation p:not(.eyebrow),.faq details p{font-size:14px}.steps h3{font-size:19px}.panel-header{letter-spacing:0;font-size:10px}.analysis-panel>p{font-size:14px}.analysis-panel dl>div{font-size:12px}.panel-note p{font-size:12px}.example-tab{font-size:13px}.micro{font-size:12px}.example-layout .micro{font-size:11px}.form-intro{font-size:13px}label{font-size:12px}input,select,textarea{font-size:14px;min-height:44px}.form-privacy{font-size:11px}.contact-layout h2{letter-spacing:-.04em}.contact-sign{gap:35px}.footer p{font-size:12px}.footer-right{font-size:12px}.footer-right>a{display:inline-flex;align-items:center;min-height:44px}.preparation .document-list>div>span{display:none}.preparation .document-list b{display:none}.breadcrumbs{display:flex;flex-wrap:wrap;gap:12px;font-size:12px;color:var(--muted);margin-bottom:45px}.breadcrumbs a{text-decoration:underline;text-underline-offset:4px}.service-opening{padding-block:42px 75px}.service-intro{display:grid;grid-template-columns:1.3fr 1fr;gap:90px;align-items:start}.service-intro h1{font-size:clamp(38px,4.2vw,60px);max-width:15ch;margin-bottom:27px}.service-intro .lead{max-width:56ch;font-size:16px}.service-intro .button{margin-top:16px}.service-aside{padding:27px 0 0;border-top:1px solid #bac9af;margin-top:10px}.service-aside h2{font-size:25px;max-width:22ch}.service-aside p{font-size:14px;color:var(--muted)}.aside-note{padding-top:20px;border-top:1px solid var(--line);margin-top:25px;font-size:12px!important}.service-content{padding-block:64px;border-top:1px solid var(--line)}.service-content p{color:var(--muted);font-size:15px}.service-section-heading{display:grid;grid-template-columns:1fr 1fr;gap:80px;align-items:start;margin-bottom:28px}.service-section-heading h2{font-size:34px;max-width:19ch}.check-row{display:grid;grid-template-columns:1fr 1.4fr;gap:80px;border-top:1px solid var(--line);padding:26px 0}.check-row h3{font-size:20px;margin:0}.check-row p{margin:0;max-width:65ch}.service-example{background:var(--ink);color:#fff;padding-block:58px}.service-example-layout{display:grid;grid-template-columns:1.4fr 1fr;gap:90px;align-items:center}.service-example h2{font-size:34px;max-width:24ch}.service-example p{color:#c6d5cd;font-size:15px}.service-example dl{margin:0}.service-example dl>div{border-color:#537465;font-size:14px;padding-block:18px}.service-example dt{color:#c6d5cd}.service-example dd{font-weight:600;color:#fff}.example-disclaimer{font-size:12px!important;max-width:58ch}.document-section{display:grid;grid-template-columns:1fr 1fr;gap:85px}.document-section h2{font-size:34px}.document-section ul{padding-left:20px;margin-top:0}.document-section li{padding:0 0 19px 9px;font-size:15px}.result-section{max-width:850px;margin-inline:auto}.result-section h2{font-size:34px}.service-faq{display:grid;grid-template-columns:.8fr 1.2fr;gap:80px}.service-faq h2{font-size:34px}.service-end{display:grid;grid-template-columns:1fr 1fr;gap:85px;background:#e9eddf;padding:48px;margin-bottom:65px;border-radius:8px}.service-end h2{font-size:32px}.service-end p{color:var(--muted);font-size:14px}.related-links{display:flex;flex-direction:column;align-self:center}.related-links h3{font-size:16px}.related-links>a{display:flex;justify-content:space-between;align-items:center;gap:20px;font-size:14px;padding:17px 0;border-bottom:1px solid #c5d0bd;min-height:44px}.related-links>a:hover{text-decoration:underline;text-underline-offset:4px}.guide{padding-block:42px 80px}.guide article{max-width:790px;margin:auto}.guide h1{font-size:clamp(37px,4.5vw,60px);max-width:20ch}.guide h2{font-size:29px;margin:45px 0 16px}.guide .lead{max-width:65ch;font-size:17px}.guide p{font-size:16px;color:var(--muted)}.guide .byline{font-size:12px;margin:25px 0 38px}.table-scroll{overflow-x:auto;margin:30px 0}table{width:100%;border-collapse:collapse;min-width:500px;font-size:13px;text-align:left}caption{text-align:left;font-size:12px;color:var(--muted);padding-bottom:15px}th,td{padding:15px 14px;border-bottom:1px solid var(--line);vertical-align:top}thead{background:#e9eddf}tbody th{font-weight:600}.guide-links{margin-block:20px 30px}.guide-actions{display:flex;align-items:center;gap:25px;flex-wrap:wrap;margin-top:35px}.guide-preview{padding-block:0 65px}.guide-preview>div{display:flex;align-items:center;justify-content:space-between;gap:45px;border-block:1px solid var(--line);padding-block:28px}.guide-preview h2{font-size:27px;margin-bottom:8px}.guide-preview p{margin-bottom:0;color:var(--muted);font-size:14px}.guide-preview .text-link{min-width:205px}.service-open-link{text-decoration:underline;text-underline-offset:4px}summary{min-height:44px;align-items:center;font-size:15px}.legal h1{font-size:42px}.legal .eyebrow{display:none}
@media(max-width:1100px){.service-intro{gap:45px}.service-section-heading,.check-row,.service-example-layout,.document-section,.service-faq{gap:45px}.scope-grid{column-gap:35px}}
@media(max-width:800px){.scope-grid{grid-template-columns:1fr}.scope-card{padding-block:25px}.scope-card p{max-width:60ch}.service-opening{padding-block:30px 45px}.breadcrumbs{margin-bottom:30px}.service-intro,.service-section-heading,.check-row,.service-example-layout,.document-section,.service-faq,.service-end{grid-template-columns:1fr;gap:25px}.service-intro h1{max-width:20ch}.service-aside{margin-top:15px;padding-top:23px}.service-aside h2{max-width:none}.service-content{padding-block:40px}.check-row{gap:12px;padding-block:23px}.service-section-heading h2{max-width:none}.service-example{padding-block:40px}.service-example-layout{gap:16px}.service-example dl{max-width:600px}.service-end{padding:30px;margin-bottom:40px}.service-end h2{font-size:30px}.result-section{width:calc(100% - 40px)}.guide{padding-block:30px 55px}.guide h2{font-size:27px}.guide-preview>div{flex-direction:column;align-items:flex-start;gap:20px}.hero-art{height:455px}.invoice{transform:translateX(-50%) rotate(-2deg)}.header nav>a:not(.button){padding-block:4px;min-height:44px}}
@media(max-width:420px){.hero h1{font-size:48px;letter-spacing:-.04em}.hero-art{height:400px}.invoice-total strong{font-size:25px}.invoice-foot{font-size:9px}.evidence-chip{bottom:51px}.service-intro h1{font-size:38px}.service-example h2,.document-section h2,.service-section-heading h2,.service-faq h2,.result-section h2{font-size:29px}.service-example dl>div{font-size:12px}.guide p{font-size:15px}input,select,textarea{font-size:16px}.contact-layout h2{letter-spacing:-.035em}.form-privacy{font-size:11px}}
@media(prefers-reduced-motion:reduce){*,*::before,*::after{transition:none!important;animation:none!important}}
.brand small,.invoice-head small,.invoice-total>span>small,.invoice-foot,.art-bottom,.evidence-chip small{font-size:11px}.evidence-chip>span{font-size:12px}
.step-number{color:var(--muted)}.text-link{min-height:44px;align-items:center}.text-link:hover{color:var(--ink)}.example-section button:focus-visible,.service-example a:focus-visible{outline-color:var(--lime)}.form-status{overflow-wrap:anywhere}a:focus-visible,button:focus-visible,summary:focus-visible{scroll-margin-block:25px}.table-scroll:focus-visible{outline:3px solid var(--ink);outline-offset:5px}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}}

/* Monogram KR and updated brand name. */
.brand{flex-shrink:0;font-size:23px;white-space:nowrap}
.brand .brand-mark{position:relative;display:block;overflow:hidden;flex-shrink:0;background:transparent;border-radius:50%;width:46px;height:46px}
.brand-mark img{position:absolute;width:151.5%;height:151.5%;max-width:none;left:-25.75%;top:-24.5%;object-fit:contain}
.footer .brand .brand-mark{width:40px;height:40px}
@media(max-width:1100px) and (min-width:801px){.header{flex-wrap:wrap;gap:16px;padding-block:20px}.header nav{flex-wrap:wrap;gap:20px}}
@media(max-width:800px){.brand{font-size:18px;gap:10px}.brand .brand-mark{width:40px;height:40px}.brand small{font-size:9px}.footer{flex-wrap:wrap}.footer .brand{font-size:18px}}
@media(max-width:380px){.header .brand{font-size:16px;gap:7px}.header .brand .brand-mark{width:34px;height:34px}.header .brand small{font-size:8px}.menu-toggle{padding-inline:8px;gap:6px}}

/* Courier-first landing (2026-10-10) */
.hero h1{font-size:clamp(40px,4.3vw,62px)}
.hero .lead strong{font-weight:600}
.principles .wrap{flex-wrap:wrap;gap:12px 28px}
.problem-grid .scope-card:hover{transform:none;background:transparent}
.problem-grid .scope-card p{min-height:0}
.fee-grid{display:grid;grid-template-columns:1fr 1.3fr 1fr;gap:20px}
.fee-card{border:1px solid var(--line);border-radius:8px;padding:30px}
.fee-card-main{background:var(--ink);color:#fff;border-color:var(--ink)}
.fee-card-main p{color:#d6e0d4}
.fee-card p{font-size:13px;color:var(--muted);margin-bottom:0}
.fee-card-main p{color:#d6e0d4}
.fee-value{display:block;font:700 34px/1.1 var(--heading);letter-spacing:-.03em;margin-bottom:18px}
.fee-card-main .fee-value{color:var(--lime)}
.process-section{padding-top:20px}
.deadline,.report-teaser{display:flex;justify-content:space-between;align-items:center;gap:48px;border:1px solid var(--line);border-radius:8px;padding:40px 48px;margin-bottom:56px}
.deadline{background:#fff}
.deadline h2,.report-teaser h2{font-size:28px;margin-bottom:12px}
.deadline p,.report-teaser p{font-size:13px;color:var(--muted);margin:0}
.deadline .button,.report-teaser .button{flex-shrink:0}
.report-teaser{margin-top:56px;background:var(--lime);border-color:var(--lime)}
.report-teaser p{color:var(--ink)}
.about-section{display:grid;grid-template-columns:.7fr 1.3fr;gap:90px;padding-top:40px}
.about-card{border-top:1px solid var(--line);padding-top:24px}
.about-person{font:700 22px/1.3 var(--heading);margin:0 0 4px}
.about-role{font-size:13px;color:var(--muted);margin:0 0 18px}
.about-card a{text-decoration:underline}
.trust-list{margin:18px 0 0;padding:0;list-style:none;display:grid;gap:12px}
.trust-list li{font-size:14px;padding-left:28px;position:relative}
.trust-list li:before{content:'';position:absolute;left:0;top:7px;width:12px;height:7px;border-left:2px solid #6d8950;border-bottom:2px solid #6d8950;transform:rotate(-45deg)}
.other-areas{padding-bottom:80px}
.other-areas h2{font-size:22px;margin-bottom:18px}
.other-areas .related-links{display:grid;grid-template-columns:repeat(3,1fr);gap:0 32px}
.other-areas .related-links a{display:flex;justify-content:space-between;align-items:center;border-bottom:1px solid var(--line);padding:14px 0;font-size:14px}
.hp{position:absolute;left:-9999px;width:1px;height:1px;opacity:0}
form .button:disabled{opacity:.6;cursor:progress;transform:none}
.form-status a{text-decoration:underline}
.provider-line{font-size:10px;color:var(--muted);margin:10px 0 0;max-width:420px}
.todo{background:#ffe39a;color:#5a3d00;padding:0 4px;border-radius:3px}
.report{padding-block:40px 80px}
.report-meta{display:flex;flex-wrap:wrap;gap:8px 28px;font-size:13px;color:var(--muted);margin-bottom:32px}
.report-summary{display:grid;grid-template-columns:repeat(4,1fr);gap:16px;margin:0 0 40px;padding:0}
.report-summary div{border:1px solid var(--line);border-radius:8px;padding:20px;background:#fff}
.report-summary dt{font-size:12px;color:var(--muted)}
.report-summary dd{margin:6px 0 0;font:700 24px/1.2 var(--heading)}
.report table{width:100%;border-collapse:collapse;font-size:13px;background:#fff}
.report th,.report td{text-align:left;padding:12px;border-bottom:1px solid var(--line);vertical-align:top}
.report thead th{font-size:11px;text-transform:uppercase;letter-spacing:.04em;color:var(--muted)}
.report td.num{text-align:right;white-space:nowrap}
.badge{display:inline-block;font-size:11px;font-weight:600;padding:2px 8px;border-radius:99px;background:#e9eddf;white-space:nowrap}
.badge.ok{background:var(--lime)}
.badge.wait{background:#fff1c7}
.report-note{font-size:12px;color:var(--muted);margin-top:16px}
@media(max-width:1100px){.fee-grid{grid-template-columns:1fr}.report-summary{grid-template-columns:1fr 1fr}}
@media(max-width:800px){.deadline,.report-teaser{flex-direction:column;align-items:flex-start;padding:28px 24px;gap:24px}.about-section{grid-template-columns:1fr;gap:20px}.other-areas .related-links{grid-template-columns:1fr}.fee-card{padding:24px}}
.visually-hidden{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}
.report-summary div{display:block}.report-summary dd{text-align:left}
.issue-tabs{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:28px}
.issue-tab{background:transparent;border:1px solid var(--line);color:var(--ink);padding:10px 18px;border-radius:99px;font-size:14px;font-weight:500;min-height:44px;transition:background .2s,border-color .2s}
.issue-tab:hover{border-color:var(--ink)}
.issue-tab[aria-selected="true"]{background:var(--ink);border-color:var(--ink);color:#fff}
.issue-tab:focus-visible{outline:3px solid #6d8950;outline-offset:3px}
.issue-panel:focus-visible{outline:2px solid #6d8950;outline-offset:8px}
.issue-lead{font-size:15px;color:var(--muted);margin-bottom:8px}
.issue-actions{display:flex;flex-wrap:wrap;align-items:center;gap:16px 28px;margin-top:24px}
@media(max-width:800px){.issue-tabs{flex-wrap:nowrap;overflow-x:auto;margin-inline:-20px;padding:2px 20px 6px;scrollbar-width:none}.issue-tab{flex-shrink:0;font-size:13px}}
.guides-home{padding-bottom:40px}
.article-cta{background:#e9eddf;border-radius:8px;padding:32px;margin:48px 0 32px}
.article-cta h2{margin-top:0!important}
.hero .eyebrow{font-size:12px;letter-spacing:.02em;margin-bottom:18px}
/* Vector KR monogram (2026-10-10): the SVG is drawn edge to edge, so no crop or border is needed. */
.brand .brand-mark{border:0;border-radius:0;overflow:visible;width:46px;height:46px}
.brand-mark img{position:static;width:100%;height:100%;left:auto;top:auto}
.footer .brand .brand-mark{width:38px;height:38px}