.kbw{--kb-bg:#F5F6F8;--kb-panel:#FFFFFF;--kb-line:#E4E7EC;--kb-line2:#EEF0F3;--kb-ink:#16181D;--kb-ink2:#4B5262;--kb-ink3:#667085;--kb-acc:#1D4ED8;--kb-acc-bg:#EEF3FF;--kb-ai:#5B3DF5;--kb-ai-bg:#F2EFFF;--kb-warn:#92400E;--kb-warn-bg:#FEF3C7;--kb-good:#166534;--kb-good-bg:#DCFCE7;--kb-field:#D0D5DD;--kb-hover:#F2F4F7;--kb-hover-line:#B9C3D3;--kb-chip2:#1E40AF;--kb-chip2-bg:#F1F5FF;--kb-sum:#F5F7FB;--kb-th:#F9FAFB;--kb-rs:#2F3542;--kb-rev-bg:#FFFAF0;--kb-rev-line:#F5D9A8;--kb-ph-line:#BBE5C5;--kb-mark:#FFF3BF;--kb-ai-line:#CFC4FF;--kb-on-acc:#FFFFFF;
  font-family:Pretendard,'Pretendard Variable','Noto Sans KR',system-ui,-apple-system,'Apple SD Gothic Neo','Malgun Gothic',sans-serif;color:var(--kb-ink);background:var(--kb-bg);font-size:14px;line-height:1.6;font-variant-numeric:tabular-nums;display:flex;flex-direction:column;min-height:100%}
.kbw *{box-sizing:border-box}
.kbw button{font:inherit;color:inherit;cursor:pointer}
.kbw .kb-top{display:flex;flex-wrap:wrap;gap:12px;align-items:center;justify-content:space-between;padding:16px 20px 8px}
.kbw .kb-ttl{font-size:20px;font-weight:700;letter-spacing:-.01em}
.kbw .kb-crumb{font-size:13px;font-weight:400;color:var(--kb-ink2)}
.kbw .kb-search{display:flex;gap:8px;flex:1 1 380px;max-width:720px}
.kbw .kb-q{flex:1 1 auto;min-width:0;height:44px;border:1px solid var(--kb-field);border-radius:10px;padding:0 14px;font:inherit;font-size:15px;background:var(--kb-panel);color:var(--kb-ink)}
.kbw .kb-q:focus,.kbw .kb-numq:focus{outline:2px solid var(--kb-acc);outline-offset:1px}
.kbw .kb-btn{height:44px;padding:0 16px;border:0;border-radius:10px;background:var(--kb-acc);color:var(--kb-on-acc);font-weight:700}
.kbw .kb-btn2{height:32px;padding:0 10px;border:1px solid var(--kb-field);border-radius:8px;background:var(--kb-panel)}
.kbw .kb-ai{color:var(--kb-ai);border-color:var(--kb-ai-line);background:var(--kb-ai-bg);font-weight:700}
.kbw .kb-books{padding:0 20px 8px;font-size:12px;color:var(--kb-ink2)}
.kbw .kb-tabs{display:flex;flex-wrap:wrap;gap:2px;padding:0 16px;border-bottom:1px solid var(--kb-line)}
.kbw .kb-tab{border:0;background:transparent;padding:10px 14px;color:var(--kb-ink2);border-bottom:2px solid transparent;margin-bottom:-1px}
.kbw .kb-tab.on{color:var(--kb-acc);font-weight:700;border-bottom-color:var(--kb-acc)}
.kbw .kb-body{display:flex;flex-wrap:wrap;flex:1 1 auto;min-height:0}
.kbw .kb-list{flex:0 0 300px;background:var(--kb-panel);border-right:1px solid var(--kb-line);padding:12px 10px;max-height:calc(100vh - 150px);overflow:auto}
.kbw .kb-work{flex:999 1 560px;min-width:0;padding:20px 28px 48px;max-height:calc(100vh - 150px);overflow:auto}
.kbw .kb-lh{font-size:12px;font-weight:700;color:var(--kb-ink2);padding:4px 8px 8px}
.kbw .kb-li{display:flex;justify-content:space-between;gap:8px;width:100%;text-align:left;border:0;background:transparent;padding:8px;border-radius:8px}
.kbw .kb-li:hover{background:var(--kb-hover)}
.kbw .kb-li.on{background:var(--kb-acc-bg);color:var(--kb-acc);font-weight:700}
.kbw .kb-l2{padding-left:22px;font-size:13px}
.kbw .kb-n{font-size:12px;color:var(--kb-ink3);font-weight:400}
.kbw .kb-tp{font-size:12px;font-weight:700;color:var(--kb-ink2);padding:12px 8px 4px}
.kbw .kb-tc{font-size:13px;font-weight:700;padding:6px 8px 2px}
.kbw .kb-ts{font-size:13px;padding-left:16px}
.kbw .kb-tsub{font-size:12px;padding:4px 8px 4px 30px;color:var(--kb-ink2)}
.kbw .kb-pg{font-size:12px;color:var(--kb-ink3);font-weight:400;white-space:nowrap}
.kbw .kb-h{font-size:22px;font-weight:700;margin:4px 0 10px;letter-spacing:-.01em}
.kbw .kb-h3{font-size:15px;font-weight:700;margin:18px 0 6px}
.kbw .kb-pages{font-size:13px;color:var(--kb-ink2);font-weight:400}
.kbw .kb-crumb2{font-size:12px;color:var(--kb-ink2)}
.kbw .kb-tags{display:flex;flex-wrap:wrap;gap:6px;margin-bottom:12px}
.kbw .kb-chip{font-size:12px;color:var(--kb-acc);background:var(--kb-acc-bg);border-radius:6px;padding:2px 8px}
.kbw .kb-chip2{color:var(--kb-chip2);background:var(--kb-chip2-bg)}
.kbw .kb-chip3{color:var(--kb-good);background:var(--kb-good-bg)}
.kbw .kb-warn,.kbw .kb-rev2{color:var(--kb-warn);background:var(--kb-warn-bg);font-weight:700}
.kbw .kb-chip-rev,.kbw .kb-chip-open{color:var(--kb-warn);background:transparent;border:1px solid currentColor;font-weight:600}
.kbw .kb-lx .kb-k .kb-muted{font-weight:400;font-size:12px;margin-left:6px}
.kbw .kb-lx li{color:var(--kb-ink2)}
.kbw .kb-nk{border-color:var(--kb-ph-line)}
.kbw .kb-nk .kb-k .kb-muted{font-weight:400;font-size:12px;margin-left:6px}
.kbw .kb-sum{background:var(--kb-sum);border-radius:10px;padding:12px 16px;font-size:15px;font-weight:500;margin-bottom:12px}
.kbw .kb-k{font-size:12px;font-weight:700;color:var(--kb-ink2);margin-bottom:2px}
.kbw .kb-subs{display:flex;flex-wrap:wrap;gap:6px;margin:4px 0 12px}
.kbw .kb-sb{font-size:13px;padding:5px 10px;border:1px solid var(--kb-field);border-radius:8px;background:var(--kb-panel)}
.kbw .kb-part{background:var(--kb-panel);border:1px solid var(--kb-line);border-radius:12px;padding:14px 18px;margin:10px 0;scroll-margin-top:12px}
.kbw .kb-part h3{font-size:15px;margin:0 0 6px}
.kbw .kb-pts{margin:0;padding-left:20px}
.kbw .kb-pts li{margin:3px 0}
.kbw .kb-tw{overflow-x:auto;border:1px solid var(--kb-line);border-radius:10px;margin:10px 0;background:var(--kb-panel)}
.kbw .kb-tb{width:100%;border-collapse:collapse;font-size:13.5px}
.kbw .kb-tb th{background:var(--kb-th);text-align:left;font-weight:700;padding:8px 12px;border-bottom:1px solid var(--kb-line)}
.kbw .kb-tb td{padding:8px 12px;border-bottom:1px solid var(--kb-line2);vertical-align:top}
.kbw .kb-nums{display:flex;flex-direction:column;gap:4px;margin:10px 0}
.kbw .kb-num{display:grid;grid-template-columns:minmax(90px,auto) 1fr auto;gap:10px;align-items:baseline;border-top:1px dashed var(--kb-line);padding-top:4px}
.kbw .kb-nv{font-weight:700}
.kbw .kb-nw{color:var(--kb-ink2)}
.kbw .kb-ex,.kbw .kb-sub2{font-size:13px;color:var(--kb-ink2);margin-top:6px}
.kbw .kb-sub2{display:flex;flex-wrap:wrap;gap:4px 12px}
.kbw .kb-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px;margin-top:12px}
.kbw .kb-box{background:var(--kb-panel);border:1px solid var(--kb-line);border-radius:10px;padding:10px 14px}
.kbw .kb-box ul{margin:0;padding-left:18px}
.kbw .kb-box p{margin:0}
.kbw .kb-ph{border-color:var(--kb-ph-line)}
.kbw .kb-rev{border-color:var(--kb-rev-line);background:var(--kb-rev-bg)}
.kbw .kb-foot{margin-top:14px;font-size:12px;color:var(--kb-ink2);display:flex;flex-wrap:wrap;gap:8px;align-items:center}
.kbw .kb-row{display:grid;grid-template-columns:1fr;gap:2px;width:100%;text-align:left;background:var(--kb-panel);border:1px solid var(--kb-line);border-radius:10px;padding:10px 14px;margin:6px 0}
.kbw .kb-row:hover{border-color:var(--kb-hover-line)}
.kbw .kb-rt{font-weight:700}
.kbw .kb-rs{color:var(--kb-rs);font-size:13.5px}
.kbw .kb-rc{font-size:12px;color:var(--kb-ink3)}
.kbw .kb-row mark{background:var(--kb-mark);color:inherit;padding:0 1px;border-radius:2px}
.kbw .kb-back{border:0;background:transparent;color:var(--kb-acc);padding:0 0 8px}
.kbw .kb-link{border:0;background:transparent;color:var(--kb-acc);padding:0;text-align:left}
.kbw .kb-muted{color:var(--kb-ink2);font-size:13px}
.kbw .kb-tiles{display:grid;grid-template-columns:repeat(auto-fill,minmax(220px,1fr));gap:10px}
.kbw .kb-tile{display:flex;flex-direction:column;gap:4px;text-align:left;background:var(--kb-panel);border:1px solid var(--kb-line);border-radius:12px;padding:14px}
.kbw .kb-tile:hover{border-color:var(--kb-hover-line)}
.kbw .kb-tn{font-weight:700;font-size:15px}
.kbw .kb-tc2{font-size:12px;color:var(--kb-acc)}
.kbw .kb-tt{font-size:12.5px;color:var(--kb-ink2)}
.kbw .kb-chs{display:flex;flex-direction:column;gap:4px}
.kbw .kb-numq{width:100%;max-width:420px;height:40px;border:1px solid var(--kb-field);border-radius:10px;padding:0 12px;font:inherit;margin-bottom:6px}
@media (max-width:760px){
  .kbw .kb-list{flex:1 1 100%;max-height:260px;border-right:0;border-bottom:1px solid var(--kb-line)}
  .kbw .kb-work{flex:1 1 100%;max-height:none;padding:16px}
  .kbw .kb-grid{grid-template-columns:1fr}
}
@media (prefers-color-scheme:dark){
  :root:not([data-theme="light"]) .kbw{--kb-bg:#0F1216;--kb-panel:#171B21;--kb-line:#2A3038;--kb-line2:#222831;--kb-ink:#E6E8EC;--kb-ink2:#A9B0BC;--kb-ink3:#8A93A1;--kb-acc:#8AB4FF;--kb-acc-bg:#1B2740;--kb-ai:#B4A5FF;--kb-ai-bg:#231E3F;--kb-warn:#F5C26B;--kb-warn-bg:#3A2A10;--kb-good:#86E0A0;--kb-good-bg:#13301D;--kb-field:#3A424D;--kb-hover:#1E242C;--kb-hover-line:#4A5563;--kb-chip2:#A9C1FF;--kb-chip2-bg:#18213A;--kb-sum:#1B2230;--kb-th:#1D232B;--kb-rs:#C9CED6;--kb-rev-bg:#2A2214;--kb-rev-line:#5A4720;--kb-ph-line:#2B5A3A;--kb-mark:#5A4A12;--kb-ai-line:#4A3F8A;--kb-on-acc:#0F1216}
}
:root[data-theme="dark"] .kbw{--kb-bg:#0F1216;--kb-panel:#171B21;--kb-line:#2A3038;--kb-line2:#222831;--kb-ink:#E6E8EC;--kb-ink2:#A9B0BC;--kb-ink3:#8A93A1;--kb-acc:#8AB4FF;--kb-acc-bg:#1B2740;--kb-ai:#B4A5FF;--kb-ai-bg:#231E3F;--kb-warn:#F5C26B;--kb-warn-bg:#3A2A10;--kb-good:#86E0A0;--kb-good-bg:#13301D;--kb-field:#3A424D;--kb-hover:#1E242C;--kb-hover-line:#4A5563;--kb-chip2:#A9C1FF;--kb-chip2-bg:#18213A;--kb-sum:#1B2230;--kb-th:#1D232B;--kb-rs:#C9CED6;--kb-rev-bg:#2A2214;--kb-rev-line:#5A4720;--kb-ph-line:#2B5A3A;--kb-mark:#5A4A12;--kb-ai-line:#4A3F8A;--kb-on-acc:#0F1216}

.kbw .kb-bks{display:flex;flex-wrap:wrap;gap:4px;padding:0 4px 8px}
.kbw .kb-bk{border:1px solid var(--kb-field);background:var(--kb-panel);border-radius:999px;padding:3px 10px;font-size:12.5px}
.kbw .kb-bk.on{border-color:var(--kb-acc);color:var(--kb-acc);font-weight:700}
.kbw .kb-bt{display:inline-block;font-size:11px;line-height:1.5;padding:0 6px;margin-right:4px;border-radius:4px;background:var(--kb-acc-bg);color:var(--kb-acc);font-weight:600;vertical-align:1px}

/* ── v-180 위키 안 세무지식창고 — 위키 빛깔(밝게 · 어둡게 모두 위키 변수를 따름) · 원문 쪽 보기 · 지킴 도우미 묻기 ── */
#kb180.kbw{--kb-bg:transparent;--kb-panel:var(--surface,#fff);--kb-line:var(--line,#E4E7EC);--kb-line2:var(--line-soft,#EEF0F3);--kb-ink:var(--ink,#16181D);--kb-ink2:var(--slate,#4B5262);--kb-ink3:var(--muted,#667085);
  --kb-acc:var(--accent,#1D4ED8);--kb-acc-bg:var(--accent-soft,#EEF3FF);--kb-field:var(--line-2,#D0D5DD);--kb-hover:var(--surface-2,#F2F4F7);--kb-on-acc:#fff;
  --kb-avail:calc(100vh - 170px);border-radius:14px;min-height:0}
#kb180.kbw .kb-top{padding:6px 2px 8px}
#kb180.kbw .kb-books{padding:0 2px 10px;display:flex;flex-wrap:wrap;align-items:center;gap:6px 8px}
#kb180 .kb-bkt{display:inline-flex;align-items:center;gap:4px;min-height:28px;padding:2px 10px 2px 6px;border:1px solid var(--kb-line);border-radius:999px;background:var(--kb-panel);color:var(--kb-ink2);font:inherit;font-size:12px;cursor:pointer;max-width:100%}
#kb180 .kb-bkt:hover{border-color:var(--kb-acc);color:var(--kb-ink)}
#kb180 .kb-bkt .kb-bt{margin-right:0}
#kb180.kbw .kb-tabs{padding:0}
#kb180.kbw .kb-list{max-height:var(--kb-avail);position:sticky;top:0;border-radius:0 0 0 12px}
#kb180.kbw .kb-work{max-height:var(--kb-avail)}
#kb180 .kb-pgl{border:0;background:transparent;padding:0 2px;color:var(--kb-acc);text-decoration:underline;text-decoration-color:color-mix(in srgb,currentColor 35%,transparent);text-underline-offset:3px;cursor:pointer;font:inherit;font-size:12px}
#kb180 h2 .kb-pgl{font-size:13px}
#kb180 .kb-pgl:hover{text-decoration-color:currentColor}
#kb180 .kb-askbox{display:flex;flex-wrap:wrap;align-items:center;justify-content:space-between;gap:10px 16px;margin:6px 0 14px;padding:12px 14px;border:1px solid var(--kb-ai-line);background:var(--kb-ai-bg);border-radius:12px}
#kb180 .kb-askbox > div{flex:1 1 320px;min-width:0;font-size:13px}
#kb180 .kb-askbox .kb-btn{height:38px;background:var(--kb-ai);color:#fff;border:0}
#kb180 .kb-srv{margin-top:18px;padding-top:8px;border-top:1px dashed var(--kb-line)}
#kb180 .kb-prow .kb-rt{font-weight:600}
#kb180 .kb-note{margin:0 2px 8px;padding:8px 12px;border-radius:10px;font-size:12.5px;background:var(--kb-warn-bg);color:var(--kb-warn)}
#kb180 .kb-load{padding:40px 8px;color:var(--kb-ink2)}
/* 원문 쪽 보기 */
#kbpv{position:fixed;inset:0;z-index:9000;display:flex;flex-direction:column;background:rgba(10,14,22,.86);color:#E8ECF2;font-family:Pretendard,'Pretendard Variable','Noto Sans KR',system-ui,sans-serif}
#kbpv[hidden]{display:none!important}
#kbpv .pv-bar{display:flex;flex-wrap:wrap;align-items:center;gap:8px 12px;padding:calc(10px + env(safe-area-inset-top,0px)) max(16px,env(safe-area-inset-right,0px)) 10px max(16px,env(safe-area-inset-left,0px));background:rgba(10,14,22,.92);border-bottom:1px solid rgba(255,255,255,.12)}
#kbpv .pv-t{flex:1 1 260px;min-width:0;font-size:14px;line-height:1.4}
#kbpv .pv-t b{font-size:15px}
#kbpv .pv-t .pv-s{display:block;font-size:12px;color:#AEB7C5;white-space:nowrap;overflow:hidden;text-overflow:ellipsis}
#kbpv .pv-g{display:flex;gap:6px;align-items:center}
#kbpv button{height:34px;min-width:34px;padding:0 10px;border-radius:8px;border:1px solid rgba(255,255,255,.22);background:rgba(255,255,255,.08);color:#E8ECF2;font:inherit;font-size:13px;cursor:pointer}
#kbpv button:hover{background:rgba(255,255,255,.16)}
#kbpv button:disabled{opacity:.35;cursor:default}
#kbpv .pv-n{font-variant-numeric:tabular-nums;font-size:13px;color:#C9D1DC;min-width:88px;text-align:center}
#kbpv .pv-body{flex:1 1 auto;overflow:auto;display:flex;justify-content:center;align-items:flex-start;padding:16px max(16px,env(safe-area-inset-right,0px)) calc(24px + env(safe-area-inset-bottom,0px)) max(16px,env(safe-area-inset-left,0px));overscroll-behavior:contain}
#kbpv .pv-img{display:block;background:#fff;max-width:100%;height:auto;box-shadow:0 6px 30px rgba(0,0,0,.45);border-radius:2px}
#kbpv.fit .pv-img{max-height:calc(100vh - 110px);width:auto}
#kbpv.wide .pv-img{width:min(1200px,100%);max-height:none}
#kbpv .pv-miss{margin-top:18vh;max-width:460px;text-align:center;color:#C9D1DC;font-size:14px;line-height:1.6}
#kbpv .pv-cards{display:flex;flex-wrap:wrap;gap:6px;align-items:center;font-size:12px;color:#AEB7C5;width:100%}
#kbpv .pv-cards a{color:#9CC3FF;text-decoration:none;border:1px solid rgba(156,195,255,.35);border-radius:999px;padding:2px 10px;max-width:100%;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}
@media (max-width:760px){
  #kb180 .kb-books > .kb-muted,#kb180 .kb-bkt > span:last-child{display:none}
  #kb180 .kb-bkt{padding:2px 6px}
  #kb180.kbw .kb-list{position:static;max-height:240px}
  #kb180.kbw .kb-work{max-height:none}
  #kbpv .pv-n{min-width:0}
}