:root {
  --ats-navy: #163a63;
  --ats-blue: #1f6f8b;
  --ats-teal: #2d8c88;
  --ats-ink: #172b3a;
  --ats-muted: #526777;
  --ats-line: #dce6ea;
  --ats-soft: #f3f8f8;
}

.ats-topic-nav {
  background: #fff;
  border-bottom: 1px solid var(--ats-line);
  border-top: 1px solid var(--ats-line);
}

.ats-topic-nav__inner {
  align-items: center;
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  margin: 0 auto;
  max-width: 1100px;
  padding: 12px 20px;
}

.ats-topic-nav a {
  border-radius: 999px;
  color: var(--ats-ink);
  font-size: 14px;
  font-weight: 700;
  padding: 8px 12px;
  text-decoration: none;
}

.ats-topic-nav a:hover,
.ats-topic-nav a:focus-visible,
.ats-topic-nav__home {
  background: var(--ats-soft);
  color: var(--ats-blue);
}

.ats-topic-nav .search-form {
  display: flex;
  margin-left: auto;
}

.ats-topic-nav .search-field {
  border: 1px solid var(--ats-line);
  border-radius: 999px 0 0 999px;
  font-size: 14px;
  max-width: 180px;
  min-height: 38px;
  padding: 7px 12px;
}

.ats-topic-nav .search-submit {
  background: var(--ats-navy);
  border: 0;
  border-radius: 0 999px 999px 0;
  color: #fff;
  font-size: 13px;
  min-height: 38px;
  padding: 7px 14px;
}

.ats-fact-notice,
.ats-update-notice,
.ats-author-box {
  box-sizing: border-box;
  color: var(--ats-ink);
  font-size: 15px;
  line-height: 1.7;
  margin: 22px 0;
}

.ats-fact-notice {
  align-items: flex-start;
  background: #eef7f6;
  border: 1px solid #b9dcd8;
  border-left: 5px solid var(--ats-teal);
  border-radius: 12px;
  display: flex;
  gap: 12px;
  padding: 16px 18px;
}

.ats-fact-notice strong {
  color: #1e6865;
  flex: 0 0 auto;
}

.ats-update-notice {
  background: #f7f9fa;
  border: 1px solid var(--ats-line);
  border-radius: 10px;
  color: var(--ats-muted);
  padding: 15px 18px;
}

.ats-author-box {
  background: linear-gradient(135deg, #f1f7fa, #f1f8f6);
  border: 1px solid #cfdfe4;
  border-radius: 18px;
  padding: 24px;
}

.ats-author-box .ats-author-name {
  color: var(--ats-navy);
  font-size: 22px;
  font-weight: 800;
  margin: 4px 0 10px;
}

.ats-author-box p {
  margin: 0 0 12px;
}

.ats-author-box a {
  color: var(--ats-blue);
  font-weight: 800;
}

.ats-kicker {
  color: var(--ats-teal);
  font-size: 12px;
  font-weight: 900;
  letter-spacing: .08em;
}

.ats-trust-nav {
  align-items: center;
  display: flex;
  flex-wrap: wrap;
  gap: 8px;
  justify-content: center;
  margin: 14px auto 0;
  max-width: 900px;
  padding: 12px 20px 0;
}

.ats-trust-nav a {
  color: inherit;
  font-size: 13px;
  text-decoration: underline;
  text-underline-offset: 3px;
}

.ats-trust-nav span {
  opacity: .45;
}

.entry-content table {
  border-collapse: collapse;
  display: block;
  max-width: 100%;
  overflow-x: auto;
}

.entry-content img {
  height: auto;
  max-width: 100%;
}

@media (max-width: 760px) {
  .ats-topic-nav__inner {
    align-items: stretch;
    flex-wrap: nowrap;
    overflow-x: auto;
    padding: 10px 14px;
    scrollbar-width: thin;
  }

  .ats-topic-nav a {
    flex: 0 0 auto;
  }

  .ats-topic-nav .search-form {
    display: none;
  }

  .ats-fact-notice {
    display: block;
    padding: 15px;
  }

  .ats-fact-notice strong {
    display: block;
    margin-bottom: 5px;
  }

  .entry-title {
    overflow-wrap: anywhere;
  }
}

@media print {
  .ats-topic-nav,
  .search-form,
  ins.adsbygoogle {
    display: none !important;
  }
}
.ats-featured-guides,
.ats-related-guides,
.ats-official-resources {
	background: #f8fafc;
	border: 1px solid #dbeafe;
	border-radius: 16px;
	margin: 18px auto;
	padding: 20px;
}

.ats-featured-guides__inner {
	margin: 0 auto;
	max-width: 1100px;
}

.ats-featured-guides h2 {
	font-size: 1.25rem;
	margin: 0 0 12px;
}

.ats-featured-guides ul,
.ats-related-guides ul,
.ats-official-resources ul {
	display: grid;
	gap: 8px 22px;
	grid-template-columns: repeat(2, minmax(0, 1fr));
	margin: 10px 0 0;
	padding-left: 20px;
}

.ats-featured-guides a,
.ats-related-guides a,
.ats-official-resources a {
	font-weight: 700;
	text-decoration: none;
}

/* Homepage visual layout -------------------------------------------------- */
.ats-home-hero {
	align-items: stretch;
	background: #fff;
	border: 1px solid #dbeafe;
	border-radius: 24px;
	box-shadow: 0 18px 50px rgba(15, 23, 42, 0.09);
	display: grid;
	grid-template-columns: minmax(0, 0.78fr) minmax(420px, 1.22fr);
	margin: 24px auto 30px;
	max-width: 1100px;
	overflow: hidden;
}

.ats-home-hero__copy {
	align-self: center;
	padding: 32px 36px;
}

.ats-home-hero__eyebrow {
	color: #1677a8;
	display: block;
	font-size: 14px;
	font-weight: 800;
	letter-spacing: 0.04em;
	margin-bottom: 12px;
}

.ats-home-hero__copy > strong {
	color: #0f2740;
	display: block;
	font-size: clamp(27px, 2.7vw, 36px);
	font-weight: 900;
	letter-spacing: -0.045em;
	line-height: 1.25;
}

.ats-home-hero__copy p {
	color: #526579;
	font-size: 15px;
	line-height: 1.75;
	margin: 14px 0 20px;
}

.ats-home-hero__actions {
	display: flex;
	flex-wrap: wrap;
	gap: 10px;
}

.ats-home-hero__actions a {
	background: #123f66;
	border: 1px solid #123f66;
	border-radius: 999px;
	color: #fff;
	font-size: 14px;
	font-weight: 800;
	padding: 11px 18px;
	text-decoration: none;
}

.ats-home-hero__actions .ats-home-hero__link--soft {
	background: #eff8fb;
	border-color: #cde8f0;
	color: #123f66;
}

.ats-home-hero > img {
	height: 100%;
	min-height: 280px;
	object-fit: cover;
	width: 100%;
}

.home .resimanor-blog-nav {
	display: none !important;
}

.home .site-main article .inside-article {
	align-items: start;
	column-gap: 28px;
	display: grid;
	grid-template-columns: minmax(0, 1fr) minmax(240px, 31%);
	row-gap: 14px;
}

.home .site-main article .entry-header,
.home .site-main article .entry-summary,
.home .site-main article footer.entry-meta {
	grid-column: 1;
}

.home .site-main article .ats-home-card-image {
	align-self: stretch;
	border-radius: 16px;
	box-shadow: 0 8px 24px rgba(15, 23, 42, 0.08);
	display: block;
	grid-column: 2;
	grid-row: 1 / span 3;
	min-height: 210px;
	overflow: hidden;
}

.home .site-main article .ats-home-card-image img {
	height: 100%;
	margin: 0;
	max-height: 280px;
	object-fit: cover;
	transition: transform 0.25s ease;
	width: 100%;
}

.home .site-main article .ats-home-card-image:hover img {
	transform: scale(1.025);
}

@media (max-width: 680px) {
	.ats-home-hero {
		border-radius: 18px;
		display: flex;
		flex-direction: column-reverse;
		margin: 20px 16px 24px;
	}

	.ats-home-hero > img {
		aspect-ratio: 16 / 9;
		height: auto;
		min-height: 0;
	}

	.ats-home-hero__copy {
		padding: 25px 22px 28px;
	}

	.ats-home-hero__copy > strong {
		font-size: 28px;
	}

	.ats-home-hero__copy p {
		font-size: 15px;
		margin: 14px 0 20px;
	}

	.home .blog-home-intro {
		box-sizing: border-box;
		padding: 30px 22px 34px;
	}

	.home #blog-home-title {
		font-size: 30px;
		letter-spacing: -0.045em;
		line-height: 1.3;
		margin: 0 0 16px;
	}

	.home .blog-home-intro p {
		font-size: 16px;
		line-height: 1.75;
		margin: 0;
	}

	.home .site-main article .inside-article {
		display: flex;
		flex-direction: column;
		gap: 12px;
		padding: 24px 20px;
	}

	.home .site-main article .ats-home-card-image {
		aspect-ratio: 16 / 9;
		min-height: 0;
		order: -1;
		width: 100%;
	}

	.home .site-main article .ats-home-card-image img {
		max-height: none;
	}

	.home .site-main article .entry-title {
		font-size: 25px;
		letter-spacing: -0.035em;
		line-height: 1.35;
	}

	.home .site-main article .entry-summary {
		font-size: 15px;
		line-height: 1.7;
	}

	.ats-featured-guides ul,
	.ats-related-guides ul,
	.ats-official-resources ul {
		grid-template-columns: 1fr;
	}
}

/* Reusable article UI ------------------------------------------------------ */
.ats-article {
	--ats-article-blue: #1e40af;
	--ats-article-blue-strong: #1e3a8a;
	--ats-article-blue-soft: #eff6ff;
	--ats-article-blue-line: #bfdbfe;
	--ats-article-ink: #334155;
	--ats-article-muted: #64748b;
	box-sizing: border-box;
	color: var(--ats-article-ink);
	font-family: Arial, "Noto Sans KR", "Apple SD Gothic Neo", "Malgun Gothic", sans-serif;
	font-size: 16px;
	line-height: 1.8;
	margin-inline: auto;
	max-width: 860px;
	overflow-wrap: break-word;
}

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

.ats-article p {
	margin: 0 0 18px;
}

.ats-article h2 {
	color: var(--ats-article-blue-strong);
	font-size: 23px;
	font-weight: 900;
	line-height: 1.4;
	margin: 38px 0 16px;
	padding: 0;
}

.ats-article h3 {
	color: var(--ats-article-blue);
	font-size: 20px;
	font-weight: 900;
	line-height: 1.45;
	margin: 30px 0 12px;
}

.ats-article ul,
.ats-article ol {
	line-height: 1.9;
	margin: 0;
	padding-left: 22px;
}

.ats-article li + li {
	margin-top: 4px;
}

.ats-article a {
	color: #0369a1;
	font-weight: 800;
	text-decoration-thickness: 1px;
	text-underline-offset: 3px;
}

.ats-article a:focus-visible,
.ats-article summary:focus-visible {
	border-radius: 4px;
	outline: 3px solid #facc15;
	outline-offset: 3px;
}

.ats-intro {
	background: var(--ats-article-blue-soft);
	border: 1px solid var(--ats-article-blue-line);
	border-radius: 22px;
	font-size: 17px;
	line-height: 1.85;
	margin: 24px 0;
	padding: 28px;
}

.ats-intro p:last-child,
.ats-key-takeaways p:last-child,
.ats-aside p:last-child,
.ats-box p:last-child,
.ats-official-box p:last-child,
.ats-summary-banner p:last-child {
	margin-bottom: 0;
}

.ats-key-takeaways {
	background: #fff;
	border: 1px solid #dbeafe;
	border-radius: 18px;
	box-shadow: 0 4px 16px rgba(15, 23, 42, .06);
	margin: 24px 0;
	padding: 22px;
}

.ats-key-takeaways p {
	margin-bottom: 10px;
}

.ats-key-label {
	color: #2563eb;
	display: inline-block;
	font-weight: 900;
	min-width: 62px;
}

.ats-aside {
	border-radius: 14px;
	margin: 24px 0;
	padding: 20px;
}

.ats-aside__title {
	font-size: 18px;
	font-weight: 900;
	line-height: 1.5;
	margin-bottom: 8px;
}

.ats-aside--date {
	background: #fefce8;
	border: 1px solid #fde68a;
	border-left: 6px solid #facc15;
	color: #713f12;
}

.ats-aside--date .ats-aside__title {
	color: #854d0e;
	font-size: 17px;
}

.ats-aside--info {
	background: var(--ats-article-blue-soft);
	border-left: 6px solid #2563eb;
}

.ats-aside--info .ats-aside__title {
	color: var(--ats-article-blue-strong);
}

.ats-aside--warning {
	background: #fff7ed;
	border: 1px solid #fdba74;
	border-left: 6px solid #f97316;
	color: #7c2d12;
}

.ats-aside--warning .ats-aside__title {
	color: #9a3412;
}

.ats-aside--danger {
	background: #fff7f7;
	border: 2px solid #ef4444;
	border-radius: 16px;
	color: #7f1d1d;
	padding: 22px;
}

.ats-aside--danger .ats-aside__title {
	color: #b91c1c;
}

.ats-aside--check {
	background: #f0fdf4;
	border: 1px solid #86efac;
	border-radius: 18px;
	padding: 22px;
}

.ats-aside--check .ats-aside__title {
	color: #166534;
}

.ats-box {
	background: #f8fafc;
	border: 1px solid #e2e8f0;
	border-radius: 16px;
	margin: 18px 0;
	padding: 22px;
}

.ats-link-box {
	background: var(--ats-article-blue-soft);
	border: 1px solid var(--ats-article-blue-line);
	border-radius: 16px;
	margin: 24px 0;
	padding: 22px;
}

.ats-table-wrap {
	margin: 22px 0;
	max-width: 100%;
	overflow-x: auto;
	-webkit-overflow-scrolling: touch;
}

.entry-content .ats-table,
.ats-article .ats-table {
	border-collapse: collapse;
	display: table;
	font-size: 15px;
	margin: 0;
	min-width: 680px;
	overflow: visible;
	width: 100%;
}

.ats-table--wide {
	min-width: 720px !important;
}

.ats-table--center {
	text-align: center;
}

.ats-table th,
.ats-table td {
	border: 1px solid #dbeafe;
	padding: 13px;
	vertical-align: middle;
}

.ats-table th {
	background: var(--ats-article-blue, #1e40af);
	color: #fff;
	font-weight: 900;
	text-align: center;
}

.ats-table tbody tr:nth-child(even) td {
	background: #f8fafc;
}

.ats-table tbody td:first-child {
	font-weight: 800;
}

.ats-table .ats-table__highlight td {
	background: var(--ats-article-blue-soft) !important;
	border-color: #93c5fd;
	font-weight: 900;
}

.ats-table .ats-table__highlight td:first-child,
.ats-table .ats-table__emphasis {
	color: var(--ats-article-blue);
}

.ats-faq {
	margin: 22px 0;
}

.ats-faq details {
	background: #fff;
	border: 1px solid #dbeafe;
	border-radius: 14px;
	box-shadow: 0 3px 12px rgba(15, 23, 42, .05);
	margin-bottom: 12px;
	padding: 18px;
}

.ats-faq details:last-child {
	margin-bottom: 0;
}

.ats-faq summary {
	color: var(--ats-article-blue);
	cursor: pointer;
	font-weight: 900;
	line-height: 1.55;
}

.ats-faq details[open] summary {
	margin-bottom: 12px;
}

.ats-faq details p {
	font-size: 15px;
	margin: 0;
}

.ats-official-box {
	background: #f8fafc;
	border: 1px solid #cbd5e1;
	border-radius: 18px;
	margin: 28px 0;
	padding: 22px;
}

.ats-official-box__title {
	color: var(--ats-article-blue-strong);
	font-size: 19px;
	font-weight: 900;
	margin-bottom: 10px;
}

.ats-buttons {
	display: flex;
	flex-wrap: wrap;
	gap: 10px;
}

.ats-article .ats-button {
	background: var(--ats-article-blue);
	border: 1px solid var(--ats-article-blue);
	border-radius: 999px;
	color: #fff;
	display: inline-block;
	font-weight: 900;
	padding: 11px 18px;
	text-decoration: none;
}

.ats-article .ats-button:hover {
	background: #1d4ed8;
	color: #fff;
}

.ats-article .ats-button--outline {
	background: #fff;
	color: var(--ats-article-blue);
}

.ats-summary-banner {
	background: linear-gradient(135deg, var(--ats-article-blue), #2563eb);
	border-radius: 20px;
	color: #fff;
	margin: 32px 0;
	padding: 28px;
	text-align: center;
}

.ats-summary-banner__title {
	font-size: 22px;
	font-weight: 900;
	line-height: 1.45;
	margin-bottom: 10px;
}

.ats-summary-banner p {
	color: #e0f2fe;
}

.ats-disclaimer {
	color: var(--ats-article-muted);
	font-size: 13px;
	line-height: 1.7;
	margin: 24px 0;
}

@media (max-width: 680px) {
	.ats-article {
		font-size: 15.5px;
		line-height: 1.75;
	}

	.ats-article h2 {
		font-size: 21px;
		margin-top: 32px;
	}

	.ats-article h3 {
		font-size: 18px;
	}

	.ats-intro,
	.ats-key-takeaways,
	.ats-aside,
	.ats-box,
	.ats-link-box,
	.ats-official-box,
	.ats-summary-banner {
		border-radius: 14px;
		padding: 18px;
	}

	.ats-key-label {
		display: block;
		margin-bottom: 2px;
	}

	.ats-table th,
	.ats-table td {
		padding: 11px;
	}

	.ats-table-wrap--stack {
		overflow-x: hidden;
	}

	.entry-content .ats-table--stack,
	.ats-article .ats-table--stack {
		display: table;
		font-size: 12px;
		line-height: 1.45;
		min-width: 0 !important;
		table-layout: fixed;
		width: 100%;
	}

	.ats-table--stack thead {
		display: table-header-group;
	}

	.ats-table--stack th,
	.ats-table--stack td {
		display: table-cell;
		overflow-wrap: anywhere;
		padding: 8px 5px;
		vertical-align: middle;
		white-space: normal;
		width: auto;
	}

	.ats-table--stack tbody td::before {
		content: none;
	}

	.ats-table--stack th:first-child:nth-last-child(3),
	.ats-table--stack th:first-child:nth-last-child(3) ~ th,
	.ats-table--stack td:first-child:nth-last-child(3),
	.ats-table--stack td:first-child:nth-last-child(3) ~ td {
		width: 37%;
	}

	.ats-table--stack th:first-child:nth-last-child(3),
	.ats-table--stack td:first-child:nth-last-child(3) {
		width: 26%;
	}

	.ats-table--stack th:first-child:nth-last-child(4),
	.ats-table--stack th:first-child:nth-last-child(4) ~ th,
	.ats-table--stack td:first-child:nth-last-child(4),
	.ats-table--stack td:first-child:nth-last-child(4) ~ td {
		width: 25%;
	}

	.ats-buttons {
		display: grid;
	}

	.ats-article .ats-button {
		text-align: center;
	}
}

@media print {
	.ats-article {
		color: #000;
		font-size: 11pt;
		max-width: none;
	}

	.ats-article .ats-table {
		min-width: 0 !important;
	}

	.ats-buttons {
		display: none;
	}
}
.ats-tax-calculator {
	margin: 28px 0;
	padding: clamp(20px, 4vw, 34px);
	border: 1px solid #cfe3ed;
	border-radius: 20px;
	background: linear-gradient(145deg, #f7fcff 0%, #eef8f7 100%);
	box-shadow: 0 12px 32px rgba(13, 65, 91, .08);
}

.ats-tax-calculator__head h2 {
	margin: 4px 0 10px;
	font-size: clamp(24px, 4vw, 32px);
	line-height: 1.35;
}

.ats-tax-calculator__head p { margin: 0; }
.ats-tax-calculator__head .ats-tax-calculator__eyebrow { color: #08769b; font-size: 14px; font-weight: 700; }
.ats-tax-calculator__grid { display: grid; grid-template-columns: repeat(2, minmax(0, 1fr)); gap: 16px; margin-top: 22px; }
.ats-tax-calculator__field { display: grid; gap: 8px; font-weight: 700; }
.ats-tax-calculator__field input,
.ats-tax-calculator__field select { width: 100%; min-height: 48px; padding: 10px 13px; border: 1px solid #a9c7d5; border-radius: 10px; background: #fff; color: #142b38; font: inherit; }
.ats-tax-calculator__input-wrap { display: flex; align-items: center; border-radius: 10px; background: #fff; }
.ats-tax-calculator__input-wrap input { border-radius: 10px 0 0 10px; }
.ats-tax-calculator__input-wrap b { padding: 0 14px; white-space: nowrap; }
.ats-tax-calculator__check { grid-column: 1 / -1; display: flex; gap: 11px; align-items: flex-start; padding: 15px; border-radius: 12px; background: rgba(255,255,255,.78); }
.ats-tax-calculator__check input { width: 20px; height: 20px; margin-top: 2px; }
.ats-tax-calculator__check span { display: grid; gap: 4px; }
.ats-tax-calculator__check small { color: #536772; font-weight: 400; line-height: 1.55; }
.ats-tax-calculator__button { width: 100%; margin-top: 18px; padding: 14px 18px; border: 0; border-radius: 12px; background: #0f4c6e; color: #fff; font-size: 17px; font-weight: 800; cursor: pointer; }
.ats-tax-calculator__button:hover,
.ats-tax-calculator__button:focus-visible { background: #0a3b56; }
.ats-tax-calculator__result { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; margin-top: 18px; }
.ats-tax-calculator__result > div { display: grid; gap: 5px; padding: 14px; border-radius: 12px; background: #fff; }
.ats-tax-calculator__result span { color: #536772; font-size: 14px; }
.ats-tax-calculator__result strong { color: #0f4c6e; font-size: 19px; }
.ats-tax-calculator__result .ats-tax-calculator__total { grid-column: 1 / -1; background: #0f4c6e; }
.ats-tax-calculator__result .ats-tax-calculator__total span,
.ats-tax-calculator__result .ats-tax-calculator__total strong { color: #fff; }
.ats-tax-calculator__result .ats-tax-calculator__total strong { font-size: clamp(24px, 5vw, 34px); }
.ats-tax-calculator__result > p { grid-column: 1 / -1; margin: 2px 0 0; font-size: 14px; color: #415964; }
.ats-tax-calculator__notice { margin-top: 18px; padding-top: 16px; border-top: 1px solid #cfe3ed; font-size: 14px; }
.ats-tax-calculator__notice ul { margin: 8px 0 0; padding-left: 20px; }
.ats-tax-calculator__notice li + li { margin-top: 5px; }

@media (max-width: 640px) {
	.ats-tax-calculator__grid,
	.ats-tax-calculator__result { grid-template-columns: 1fr; }
	.ats-tax-calculator__result .ats-tax-calculator__total,
	.ats-tax-calculator__result > p { grid-column: auto; }
}