@import"https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css";:root{--primary: #1d4ed8;--primary-hover: #1e40af;--primary-light: #eff6ff;--primary-dark: #172554;--secondary: #059669;--secondary-hover: #047857;--secondary-light: #ecfdf5;--accent-amber: #d97706;--accent-amber-light: #fffbeb;--bg-main: #f8fafc;--bg-card: #ffffff;--bg-muted: #f1f5f9;--border-color: #e2e8f0;--border-focus: #93c5fd;--text-main: #0f172a;--text-muted: #475569;--text-light: #94a3b8;--font-sans: "Pretendard", -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", Arial, sans-serif;--font-mono: ui-monospace, SFMono-Regular, Menlo, Monaco, Consolas, monospace;--shadow-sm: 0 1px 2px 0 rgb(0 0 0 / .05);--shadow-md: 0 4px 6px -1px rgb(0 0 0 / .07), 0 2px 4px -2px rgb(0 0 0 / .07);--shadow-lg: 0 10px 15px -3px rgb(0 0 0 / .08), 0 4px 6px -4px rgb(0 0 0 / .08);--container-max: 1200px;--container-article: 820px;--radius-sm: 6px;--radius-md: 10px;--radius-lg: 16px;--radius-full: 9999px}[data-theme=dark]{--bg-main: #0b0f19;--bg-card: #131b2e;--bg-muted: #1e293b;--border-color: #243048;--border-focus: #3b82f6;--text-main: #f8fafc;--text-muted: #94a3b8;--text-light: #64748b;--primary-light: rgba(29, 78, 216, .15);--secondary-light: rgba(5, 150, 105, .15);--accent-amber-light: rgba(217, 119, 6, .15)}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}html{font-family:var(--font-sans);background-color:var(--bg-main);color:var(--text-main);line-height:1.65;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;scroll-behavior:smooth}body{min-height:100vh;display:flex;flex-direction:column}a{color:inherit;text-decoration:none;transition:color .15s ease}img{max-width:100%;height:auto;display:block}button{font-family:inherit;cursor:pointer;border:none;background:none}.container{width:100%;max-width:var(--container-max);margin-left:auto;margin-right:auto;padding-left:1.25rem;padding-right:1.25rem}.container-article{width:100%;max-width:var(--container-article);margin-left:auto;margin-right:auto;padding-left:1.25rem;padding-right:1.25rem}.site-header{position:sticky;top:0;z-index:50;background:#ffffffe6;backdrop-filter:blur(12px);border-bottom:1px solid var(--border-color);transition:background-color .2s ease,border-color .2s ease}[data-theme=dark] .site-header{background:#131b2ee6}.nav-wrap{display:flex;align-items:center;justify-content:space-between;height:4.25rem}.logo-brand{display:flex;align-items:center;gap:.625rem;font-size:1.25rem;font-weight:800;letter-spacing:-.02em;color:var(--text-main)}.logo-brand .brand-badge{font-size:.75rem;font-weight:700;padding:.2rem .5rem;background:var(--primary-light);color:var(--primary);border-radius:var(--radius-sm)}.nav-links{display:flex;align-items:center;gap:1.5rem;list-style:none}.nav-links a{font-size:.95rem;font-weight:600;color:var(--text-muted);padding:.4rem .6rem;border-radius:var(--radius-sm);transition:color .15s ease,background-color .15s ease}.nav-links a:hover,.nav-links a.active{color:var(--primary);background-color:var(--primary-light)}.nav-actions{display:flex;align-items:center;gap:.75rem}.theme-toggle-btn{width:2.25rem;height:2.25rem;display:flex;align-items:center;justify-content:center;border-radius:var(--radius-full);background:var(--bg-muted);color:var(--text-muted);transition:all .2s ease}.theme-toggle-btn:hover{background:var(--border-color);color:var(--text-main)}.badge-category{display:inline-flex;align-items:center;gap:.35rem;padding:.3rem .75rem;font-size:.8rem;font-weight:700;border-radius:var(--radius-full);text-transform:uppercase;letter-spacing:.03em}.badge-tax{background-color:#fee2e2;color:#b91c1c}[data-theme=dark] .badge-tax{background-color:#b91c1c33;color:#fca5a5}.badge-wealth{background-color:#dbeafe;color:#1d4ed8}[data-theme=dark] .badge-wealth{background-color:#1d4ed833;color:#93c5fd}.badge-subsidy{background-color:#dcfce7;color:#15803d}[data-theme=dark] .badge-subsidy{background-color:#15803d33;color:#86efac}.badge-credit{background-color:#fef3c7;color:#b45309}[data-theme=dark] .badge-credit{background-color:#b4530933;color:#fde68a}.blog-grid{display:grid;grid-template-columns:repeat(auto-fill,minmax(320px,1fr));gap:1.75rem;margin-top:2rem}.blog-card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-lg);overflow:hidden;display:flex;flex-direction:column;box-shadow:var(--shadow-sm);transition:transform .2s ease,box-shadow .2s ease,border-color .2s ease}.blog-card:hover{transform:translateY(-4px);box-shadow:var(--shadow-lg);border-color:var(--border-focus)}.blog-card-body{padding:1.5rem;display:flex;flex-direction:column;flex-grow:1}.blog-card-meta{display:flex;align-items:center;gap:.75rem;font-size:.825rem;color:var(--text-light);margin-bottom:.75rem}.blog-card-title{font-size:1.2rem;font-weight:700;line-height:1.45;color:var(--text-main);margin-bottom:.65rem;display:-webkit-box;-webkit-line-clamp:2;-webkit-box-orient:vertical;overflow:hidden}.blog-card-desc{font-size:.925rem;color:var(--text-muted);line-height:1.6;margin-bottom:1.25rem;display:-webkit-box;-webkit-line-clamp:3;-webkit-box-orient:vertical;overflow:hidden;flex-grow:1}.blog-card-footer{display:flex;align-items:center;justify-content:space-between;padding-top:1rem;border-top:1px solid var(--border-color);font-size:.85rem;font-weight:600;color:var(--primary)}.article-header{margin-bottom:2.5rem;text-align:left}.article-title{font-size:2.25rem;font-weight:800;line-height:1.35;letter-spacing:-.03em;color:var(--text-main);margin-top:1rem;margin-bottom:1rem}@media(max-width:640px){.article-title{font-size:1.75rem}}.article-meta-bar{display:flex;flex-wrap:wrap;align-items:center;gap:1.25rem;padding:1rem 0;border-top:1px solid var(--border-color);border-bottom:1px solid var(--border-color);font-size:.9rem;color:var(--text-muted)}.article-content{font-size:1.075rem;line-height:1.85;color:var(--text-main)}.article-content h2{font-size:1.65rem;font-weight:800;letter-spacing:-.02em;color:var(--text-main);margin-top:3rem;margin-bottom:1.25rem;padding-bottom:.5rem;border-bottom:2px solid var(--primary);display:flex;align-items:center;gap:.5rem}.article-content h3{font-size:1.3rem;font-weight:700;color:var(--text-main);margin-top:2rem;margin-bottom:.75rem}.article-content p{margin-bottom:1.5rem;word-break:keep-all}.article-content img{width:100%;height:auto;max-height:480px;border-radius:var(--radius-lg);border:1px solid var(--border-color);box-shadow:var(--shadow-md);margin:2rem 0;display:block;object-fit:cover}.article-content ul,.article-content ol{margin-bottom:1.75rem;padding-left:1.5rem}.article-content li{margin-bottom:.5rem}.article-content strong{font-weight:700;color:var(--primary-dark)}[data-theme=dark] .article-content strong{color:#93c5fd}.article-content table{width:100%;border-collapse:collapse;margin:2rem 0;font-size:.95rem;background:var(--bg-card);border-radius:var(--radius-md);overflow:hidden;box-shadow:var(--shadow-sm);border:1px solid var(--border-color)}.article-content th{background-color:var(--bg-muted);color:var(--text-main);font-weight:700;text-align:left;padding:.85rem 1rem;border-bottom:2px solid var(--border-color)}.article-content td{padding:.85rem 1rem;border-bottom:1px solid var(--border-color);color:var(--text-muted)}.article-content tr:last-child td{border-bottom:none}.article-content tr:hover td{background-color:var(--primary-light)}.callout{padding:1.25rem 1.5rem;border-radius:var(--radius-md);margin:1.75rem 0;border-left:4px solid var(--primary);background:var(--primary-light);font-size:.975rem}.callout-title{font-weight:700;color:var(--primary);margin-bottom:.35rem;display:flex;align-items:center;gap:.4rem}.callout-warning{border-left-color:var(--accent-amber);background:var(--accent-amber-light)}.callout-warning .callout-title{color:var(--accent-amber)}.callout-success{border-left-color:var(--secondary);background:var(--secondary-light)}.callout-success .callout-title{color:var(--secondary)}.ad-slot-container{margin:2.25rem 0;padding:1.25rem;background:var(--bg-muted);border:1px dashed var(--border-color);border-radius:var(--radius-md);text-align:center;min-height:120px;display:flex;flex-direction:column;align-items:center;justify-content:center}.ad-label{font-size:.75rem;font-weight:600;letter-spacing:.05em;color:var(--text-light);text-transform:uppercase;margin-bottom:.5rem}.disclaimer-banner{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-md);padding:1.25rem;margin:2.5rem 0;font-size:.875rem;color:var(--text-muted);display:flex;gap:1rem;align-items:flex-start}.disclaimer-icon{flex-shrink:0;width:1.5rem;height:1.5rem;color:var(--accent-amber)}.author-card{background:var(--bg-card);border:1px solid var(--border-color);border-radius:var(--radius-lg);padding:1.75rem;margin:3rem 0;display:flex;gap:1.5rem;align-items:center;box-shadow:var(--shadow-sm)}.author-avatar{width:4rem;height:4rem;border-radius:var(--radius-full);background:var(--primary-light);color:var(--primary);display:flex;align-items:center;justify-content:center;font-size:1.5rem;font-weight:800;flex-shrink:0}.author-info h4{font-size:1.1rem;font-weight:700;color:var(--text-main);margin-bottom:.25rem}.author-role{font-size:.85rem;font-weight:600;color:var(--primary);margin-bottom:.5rem}.author-bio{font-size:.9rem;color:var(--text-muted);line-height:1.5}.site-footer{margin-top:auto;background:var(--bg-card);border-top:1px solid var(--border-color);padding:3.5rem 0 2rem}.footer-grid{display:grid;grid-template-columns:2fr 1fr 1fr 1fr;gap:2.5rem;margin-bottom:2.5rem}@media(max-width:768px){.footer-grid{grid-template-columns:1fr;gap:2rem}}.footer-col h5{font-size:.95rem;font-weight:700;color:var(--text-main);margin-bottom:1rem}.footer-links{list-style:none;display:flex;flex-direction:column;gap:.6rem}.footer-links a{font-size:.9rem;color:var(--text-muted);transition:color .15s ease}.footer-links a:hover{color:var(--primary)}.footer-bottom{padding-top:2rem;border-top:1px solid var(--border-color);display:flex;align-items:center;justify-content:space-between;flex-wrap:wrap;gap:1rem;font-size:.85rem;color:var(--text-light)}@media(max-width:768px){.nav-links{display:none}.blog-grid{grid-template-columns:1fr}}