:root{
  --ink:#1d2430; --muted:#5d6878; --line:#d6dce5; --bg:#f5f7fa; --card:#fff;
  --brand:#1f4e79; --brand-2:#2f6ea8; --accent:#c0392b; --sheet-line:#333; --head:#eaf0f7;
  --radius:10px;
}
*{box-sizing:border-box}
html{-webkit-text-size-adjust:100%}
body{margin:0;font-family:"Pretendard","Apple SD Gothic Neo","Malgun Gothic","맑은 고딕",system-ui,sans-serif;color:var(--ink);background:var(--bg);line-height:1.6;font-size:16px}
a{color:var(--brand-2)}
.wrap{max-width:1240px;margin:0 auto;padding:0 16px}
.muted{color:var(--muted)}
small{font-size:.82em}

/* header/footer */
.site-header{background:var(--brand);color:#fff}
.header-inner{display:flex;align-items:center;justify-content:space-between;height:56px;gap:12px}
.brand{color:#fff;text-decoration:none;font-weight:700;font-size:1.05rem;letter-spacing:-.01em}
.nav a{color:#dce8f5;text-decoration:none;margin-left:16px;font-size:.95rem}
.nav a:hover{color:#fff}
.site-footer{border-top:1px solid var(--line);margin-top:48px;padding:24px 0;font-size:.88rem;background:#fff}
.footer-nav a{margin-right:16px;color:var(--ink)}

/* intro & content */
.intro h1{font-size:1.6rem;margin:24px 0 4px;letter-spacing:-.02em}
.intro p{margin:0 0 16px;color:var(--muted)}
.content{max-width:820px}
.content h1{font-size:1.65rem;line-height:1.35;margin:28px 0 8px;letter-spacing:-.02em}
.content h2{font-size:1.25rem;margin:32px 0 8px}
.content h3{font-size:1.06rem;margin:22px 0 6px}
.content table{border-collapse:collapse;width:100%;margin:12px 0;font-size:.94rem;background:#fff}
.content th,.content td{border:1px solid var(--line);padding:7px 9px;text-align:left;vertical-align:top}
.content th{background:var(--head)}
.content td.n{text-align:right;white-space:nowrap}
.content details{background:#fff;border:1px solid var(--line);border-radius:8px;padding:10px 14px;margin:8px 0}
.content summary{cursor:pointer;font-weight:600}
.content .meta{color:var(--muted);font-size:.88rem;margin:0 0 20px}
.content .tip{background:#fff8e6;border-left:4px solid #e0a800;padding:10px 14px;border-radius:4px;margin:14px 0}
.content .src{font-size:.86rem;color:var(--muted);border-top:1px solid var(--line);margin-top:28px;padding-top:10px}
.content .cta{display:inline-block;background:var(--brand);color:#fff;text-decoration:none;padding:10px 18px;border-radius:8px;font-weight:600;margin:8px 0}
.crumbs{font-size:.85rem;color:var(--muted);margin-top:18px;max-width:820px}
.crumbs a{color:var(--muted)}
.related{border-top:1px solid var(--line);margin-top:28px;padding-top:4px}
.related ul{padding-left:1.2em}
.related li{margin:4px 0}
.guide-list{list-style:none;padding:0}
.guide-list li{background:#fff;border:1px solid var(--line);border-radius:8px;padding:12px 16px;margin:10px 0}
.guide-list a{font-weight:600;text-decoration:none}
.guide-list p{margin:4px 0 0;color:var(--muted);font-size:.92rem}

/* tool layout */
.tool{max-width:900px}
.intro{max-width:900px}
.pair{display:grid;grid-template-columns:1fr 1fr;gap:0 14px}
@media (max-width:820px){.pair{grid-template-columns:1fr}}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--radius);padding:14px 16px 16px;margin:0 0 14px}
.card legend{font-weight:700;padding:0 6px;font-size:1rem}
.grid2{display:grid;grid-template-columns:1fr 1fr;gap:10px 12px}
.grid2 .span2{grid-column:1/-1}
@media (max-width:420px){.grid2{grid-template-columns:1fr}}
label{display:flex;flex-direction:column;font-size:.86rem;color:var(--muted);gap:4px}
.field{display:flex;flex-direction:column;gap:6px;margin-top:10px}
.field .label{font-size:.86rem;color:var(--muted)}
input,textarea{font:inherit;font-size:16px;color:var(--ink);border:1px solid #c5ccd6;border-radius:7px;padding:9px 10px;background:#fff;width:100%;min-width:0}
input:focus,textarea:focus{outline:2px solid #9cc3ea;border-color:var(--brand-2)}
.seg{display:flex;border:1px solid #c5ccd6;border-radius:8px;overflow:hidden}
.seg label{flex:1;flex-direction:row;margin:0;color:var(--ink)}
.seg input{position:absolute;opacity:0;width:1px;height:1px}
.seg span{flex:1;text-align:center;padding:8px 2px;cursor:pointer;font-size:.84rem;white-space:nowrap;border-left:1px solid #c5ccd6}
.seg label:first-child span{border-left:0}
.seg input:checked+span{background:var(--brand);color:#fff}
.seg input:focus-visible+span{outline:2px solid #9cc3ea}
.checks{display:flex;gap:18px;flex-wrap:wrap}
.checks label,.remember label{flex-direction:row;align-items:center;gap:6px;color:var(--ink);font-size:.95rem}
.checks input,.remember input{width:18px;height:18px}
.remember{display:flex;justify-content:space-between;align-items:center;margin-top:12px;flex-wrap:wrap;gap:8px}
.link{background:none;border:0;color:var(--brand-2);text-decoration:underline;cursor:pointer;font:inherit;font-size:.88rem;padding:4px}
.recent[hidden]{display:none}
.recent{display:flex;gap:8px;align-items:center;margin:0 0 10px;flex-wrap:wrap}
.recent select{flex:1;min-width:0;font:inherit;font-size:15px;border:1px solid var(--brand-2);border-radius:7px;padding:8px;background:#f3f8fd;color:var(--ink)}
.warn{color:var(--accent);margin:4px 0 0;font-size:.88rem}

/* item rows */
.rows-head{display:none}
.row{display:grid;grid-template-columns:72px 1fr 1fr 1fr 1fr 34px;grid-template-areas:"md name name name spec del" "qty unit price sup tax tax";gap:8px;align-items:end;background:#f8fafc;border:1px solid var(--line);border-radius:8px;padding:8px;margin-bottom:8px}
.f-md{grid-area:md}.f-name{grid-area:name}.f-spec{grid-area:spec}.f-qty{grid-area:qty}.f-unit{grid-area:unit}.f-price{grid-area:price}
.row .f{gap:1px;font-size:.72rem;color:var(--muted);min-width:0}
.row .f>span:first-child{padding-left:2px}
.unit-wrap{display:block}
.r-unit-sel{font:inherit;font-size:15px;color:var(--ink);border:1px solid #c5ccd6;border-radius:7px;padding:7px 6px;background:#fff;width:100%;height:38px}
.r-unit-sel[hidden],.r-unit[hidden]{display:none}
.r-del{align-self:end;margin-bottom:2px}
.r-supply{grid-area:sup}.r-tax{grid-area:tax}.r-del{grid-area:del}
.row input{padding:7px 8px;font-size:15px}
.row .r-qty,.row .r-price{text-align:right}
.row output{padding-bottom:9px;font-size:.86rem;text-align:right;white-space:nowrap;overflow:hidden;text-overflow:ellipsis;color:var(--ink)}
.r-supply:not(:empty)::before{content:"공급 ";color:var(--muted);font-size:.78rem}
.r-tax:not(:empty)::before{content:"세액 ";color:var(--muted);font-size:.78rem}
.r-del{border:0;background:#eef1f5;border-radius:6px;height:34px;cursor:pointer;color:var(--muted);font-size:1.1rem}
.r-del:hover{background:#f6d5d1;color:var(--accent)}
@media (max-width:600px){
  .row{grid-template-columns:72px 1fr 1fr 70px;grid-template-areas:"md name name del" "spec spec qty unit" "price price price price" "sup sup tax tax"}
  .r-del{justify-self:end;width:34px}
  .r-supply{text-align:left!important}
}
.btn{font:inherit;border-radius:8px;padding:11px 8px;white-space:nowrap;font-size:.95rem;cursor:pointer;border:1px solid var(--brand);font-weight:600}
.btn.primary{background:var(--brand);color:#fff}
.btn.primary:hover{background:#173d60}
.btn.ghost{background:#fff;color:var(--brand)}
.btn:disabled{opacity:.55;cursor:default}
#add_row{width:100%;margin-top:4px}
.totals{display:flex;gap:10px;margin:14px 0 0;flex-wrap:wrap}
.totals div{flex:1;background:#f3f6fa;border-radius:8px;padding:8px 10px;min-width:100px}
.totals dt{font-size:.78rem;color:var(--muted)}
.totals dd{margin:0;font-weight:700;font-size:1.05rem;text-align:right}
.totals .grand{background:#e3edf8}
.hangul{margin:8px 0 0;text-align:right;color:var(--brand);font-weight:600;min-height:1.4em}
.actions{display:grid;grid-template-columns:1fr 2fr;gap:8px;position:sticky;bottom:0;background:linear-gradient(transparent,var(--bg) 18%);padding:14px 0 10px;z-index:5}
@media (max-width:600px){.actions{position:static}.btn{font-size:.88rem}.to-top{width:40px;height:40px;right:10px;bottom:20px;opacity:.85}}
.msg{background:#fff4f2;border:1px solid #f1c4bd;color:#8a2a1f;padding:8px 12px;border-radius:8px}

/* preview modal */
.modal{position:fixed;inset:0;z-index:50;background:#5b6573;display:flex;flex-direction:column}
.modal[hidden]{display:none}
.modal-bar{display:flex;align-items:center;gap:8px;background:#fff;padding:10px 16px;box-shadow:0 2px 8px rgba(0,0,0,.15)}
.modal-bar .spacer{flex:1}
.modal-bar .btn{padding:9px 16px}
.modal .msg{margin:8px 16px 0}
.modal-body{flex:1;overflow:auto;padding:16px;display:flex;flex-direction:column;align-items:center}
#sheets{width:100%;max-width:794px}
#sheets .sheet{transform-origin:top left;box-shadow:0 2px 14px rgba(0,0,0,.25)}
body.modal-open{overflow:hidden}
@media (max-width:600px){.modal-bar{padding:8px 10px;gap:6px}.modal-bar b{display:none}.modal-bar .btn{padding:9px 10px;font-size:.88rem}.modal-body{padding:10px}}
.to-top{position:fixed;right:16px;bottom:88px;z-index:20;width:46px;height:46px;border-radius:50%;border:0;background:var(--brand);color:#fff;font-size:1.3rem;box-shadow:0 3px 10px rgba(0,0,0,.25);cursor:pointer}
.to-top[hidden]{display:none}
.cf{position:fixed;inset:0;z-index:60;background:rgba(20,28,40,.5);display:flex;align-items:center;justify-content:center;padding:16px}
.cf[hidden]{display:none}
.cf-box{background:#fff;border-radius:12px;padding:20px;max-width:360px;width:100%;box-shadow:0 8px 30px rgba(0,0,0,.3)}
.cf-box p{margin:8px 0 16px;color:var(--muted)}
.cf-btns{display:grid;grid-template-columns:1fr 1fr;gap:8px}

/* the sheet (A4) */
.sheet{width:794px;background:#fff;color:#111;padding:44px 40px 36px;font-size:12.5px;line-height:1.35;font-family:"Malgun Gothic","맑은 고딕","Apple SD Gothic Neo",sans-serif;margin-bottom:16px}
.sheet table{border-collapse:collapse;width:100%}
.sheet th,.sheet td{border:1px solid var(--sheet-line);padding:5px 6px;height:26px;vertical-align:middle;word-break:break-all}
.sheet th{background:var(--head);font-weight:600;white-space:nowrap;text-align:center}
.sheet .n{text-align:right;white-space:nowrap}
.sheet .c{text-align:center}
.sheet-head{text-align:center;margin-bottom:6px}
.sheet-title{font-size:27px;font-weight:800;letter-spacing:.35em;border-bottom:3px double #111;display:inline-block;padding:0 0 2px .35em}
.sheet-copy{font-size:13px;margin-top:6px}
.sheet-date{text-align:right;margin:4px 0 8px}
.parties{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-bottom:10px}
.party th{width:56px;font-size:11.5px}
.party .vlabel{width:26px;padding:2px}
.party .vlabel span{writing-mode:vertical-rl;letter-spacing:.3em;font-weight:700}
.party .biz{font-size:14px;font-weight:700;letter-spacing:.04em}
.seal{color:#888;font-size:11px;float:right}
.amount{margin-bottom:10px}
.amount th{width:96px;line-height:1.2}
.amount td{font-size:15px;padding:8px 10px}
.amount .won{float:right;font-weight:700}
.items col.c-md{width:50px}.items col.c-spec{width:80px}.items col.c-qty{width:56px}.items col.c-unit{width:44px}.items col.c-price{width:80px}.items col.c-supply{width:96px}.items col.c-tax{width:82px}
.items thead th{line-height:1.15}
.items tfoot th,.items tfoot td{font-weight:700;background:#f6f8fb}
.sums{margin-top:10px}
.sums th{width:62px}
.sums td.sign{width:110px}
.note{border:1px solid var(--sheet-line);border-top:0;padding:8px 10px;min-height:46px}
.sheet .muted{color:#555;font-size:11px}
.sheet .unit-note{text-align:right;font-size:11px;color:#444;margin:-4px 0 2px}
.sheet .blank-end{text-align:center;color:#444;letter-spacing:.2em}
.sheet.dense th,.sheet.dense td{height:22px;padding:3px 5px;font-size:11.5px}

.pdf-holder{position:fixed;left:-10000px;top:0;width:794px}
.pdf-holder .sheet{margin:0}

/* print */
@page{size:A4 portrait;margin:10mm}
@media print{
  body{background:#fff}
  .no-print,.site-header,.site-footer,.intro,.content,.tool,.to-top{display:none!important}
  body.modal-open{overflow:visible}
  #pv,#pv[hidden]{display:block!important;position:static;background:none}
  .modal-body{padding:0;overflow:visible;display:block}
  #sheets{max-width:none}
  #sheets .sheet{transform:none!important;margin:0!important;box-shadow:none;width:100%;padding:0;page-break-after:always;break-after:page}
  #sheets .sheet:last-child{page-break-after:auto;break-after:auto}
  .sheet th{-webkit-print-color-adjust:exact;print-color-adjust:exact}
}
.content{word-break:keep-all;overflow-wrap:anywhere}
@media (max-width:700px){.content table{display:block;overflow-x:auto}.content table td,.content table th{min-width:4.5em}.content td.n{white-space:nowrap}}
.brand,.nav a{white-space:nowrap}
@media (max-width:480px){.brand{font-size:.95rem}.nav a{margin-left:10px;font-size:.88rem}.header-inner{gap:6px}}