body{font-family:var(--font-ui);background:var(--color-bg);color:var(--color-text);font-size:var(--text-base);line-height:var(--leading-normal);min-height:100vh;display:flex;flex-direction:column;-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale;transition:background-color var(--transition),color var(--transition)}body.scroll-lock{overflow:hidden}button{font-family:inherit;cursor:pointer}.skip-link{position:absolute;left:-9999px;top:0;z-index:1050;padding:.5rem 1rem;background:var(--color-primary, #4f46e5);color:#fff;text-decoration:none;border-radius:0 0 .25rem;font-size:var(--text-sm, .875rem)}.skip-link:focus{left:0;outline:2px solid #fff;outline-offset:2px}.content-area{overflow-wrap:break-word;word-break:keep-all}.content-area>*{min-width:0}::selection{background:var(--color-primary-light);color:var(--color-primary)}:focus-visible{outline:2px solid 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var(--transition)}.btn-icon:hover{color:var(--color-primary);border-color:var(--color-primary-mid);background:var(--color-primary-light)}.btn-icon svg{width:15px;height:15px}.navbar-toggler{display:flex;align-items:center;justify-content:center;width:34px;height:34px;padding:0;border:1px solid var(--color-border);border-radius:var(--radius-md);background:transparent;transition:border-color var(--transition),background var(--transition)}.navbar-toggler:focus{box-shadow:0 0 0 2px var(--color-primary-mid);outline:none}.navbar-toggler:hover{background:var(--color-surface-alt);border-color:var(--color-border-strong)}.navbar-toggler-icon{width:16px;height:16px;background-size:16px 16px;background-image:url("data:image/svg+xml,%3csvg xmlns='http://www.w3.org/2000/svg' viewBox='0 0 30 30'%3e%3cpath stroke='%2364748b' stroke-linecap='round' stroke-miterlimit='10' stroke-width='2.5' d='M4 7h22M4 15h22M4 23h22'/%3e%3c/svg%3e")}[data-theme=dark] 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svg{transition:transform .15s ease}.tab-link.nav-link:not(.active):hover svg{transform:scale(1.2) rotate(-4deg)}}@media (min-width: 768px){.tab-list.navbar-nav{flex-direction:row;flex-wrap:nowrap;gap:0}}@media (max-width: 767px){.gnb-tabs-row{border-top:1px solid var(--color-border);background:var(--color-surface);padding:var(--space-2) 0}.tab-list.navbar-nav{flex-direction:column;gap:0}.tab-link.nav-link{height:auto;padding:var(--space-3) var(--space-5);border-bottom:none!important;border-left:2px solid transparent;border-radius:0}.tab-link.nav-link:hover{background:var(--color-surface-alt)}.tab-link.nav-link.active{border-left-color:var(--color-primary);border-bottom:none!important;background:var(--color-primary-light);color:var(--color-primary)!important}.tab-label{font-size:var(--text-base)}}main{flex:1 0 auto;width:100%;max-width:var(--container);margin:0 auto;padding:var(--space-8) var(--space-5) var(--space-12)}.page-header{display:flex;align-items:center;gap:var(--space-3);flex-wrap:wrap;margin-bottom:var(--space-2)}.page-title{font-size:var(--text-2xl);font-weight:800;letter-spacing:var(--tracking-tight);color:var(--color-text);margin-bottom:0;line-height:var(--leading-tight)}.year-badge{display:inline-flex;align-items:center;padding:2px 10px;border-radius:999px;background:#16a34a1a;color:#16a34a;font-size:var(--text-sm);font-weight:700;letter-spacing:.03em;line-height:1.6;flex-shrink:0}[data-theme=dark] .year-badge{background:#16a34a33;color:#4ade80}.year-switcher{position:relative;display:inline-block;vertical-align:baseline}.year-badge--switcher{cursor:pointer;border:0;font:inherit;line-height:1.6;gap:4px;transition:background .15s ease}.year-badge--switcher:hover{background:#16a34a33}[data-theme=dark] .year-badge--switcher:hover{background:#16a34a4d}.year-switcher-chevron{width:14px;height:14px;transition:transform .2s ease}.year-badge--switcher[aria-expanded=true] 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var(--space-4);font-size:var(--text-sm);color:var(--color-text-muted);border-radius:0;white-space:normal}.nav-item.dropdown .sk-dropdown-menu .dropdown-item svg{width:15px;height:15px;opacity:.5}.nav-item.dropdown .sk-dropdown-menu .dropdown-item:hover,.nav-item.dropdown .sk-dropdown-menu .dropdown-item:focus{background:var(--color-surface-alt);color:var(--color-text)}.nav-item.dropdown .sk-dropdown-menu .dropdown-item:hover svg,.nav-item.dropdown .sk-dropdown-menu .dropdown-item:focus svg{opacity:.85}.nav-item.dropdown .sk-dropdown-menu .dropdown-item.active{color:var(--color-primary);font-weight:600;background:var(--color-primary-light)}.nav-item.dropdown .sk-dropdown-menu .dropdown-item.active svg{opacity:1}.nav-item.dropdown .dropdown-toggle:after{margin-left:auto;transition:transform .2s ease}.nav-item.dropdown .dropdown-toggle[aria-expanded=true]:after{transform:rotate(180deg)}}.site-footer-bar{border-top:1px solid 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h2{font-size:var(--text-sm);font-weight:700;color:var(--color-text);margin:0 0 var(--space-2);line-height:var(--leading-snug)}.legal-section p{font-size:var(--text-sm);color:var(--color-text-muted);line-height:var(--leading-normal);margin:0;word-break:keep-all;overflow-wrap:break-word}.legal-operator{border-top:1px solid var(--color-border);padding-top:var(--space-4)}.legal-contact-list{list-style:none;padding:0;margin:0;display:flex;flex-direction:column;gap:var(--space-1)}.legal-contact-list li{font-size:var(--text-sm);color:var(--color-text-muted)}.legal-contact-list a{color:var(--color-text-muted);text-decoration:none}.legal-contact-list a:hover{color:var(--color-text)}@media (max-width: 479px){main{padding:var(--space-6) var(--space-4) var(--space-12)}.page-title{font-size:clamp(1.25rem,5.5vw,var(--text-2xl))}.method-btn{font-size:var(--text-xs);padding:var(--space-2) 0}.leave-ref-table th,.leave-ref-table td{padding:var(--space-2) var(--space-4)}}body[data-page=severance] 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1200px){main{max-width:1200px}.site-header .header-inner{max-width:1200px;padding:0 var(--space-8)}.site-footer{max-width:1200px;padding-left:var(--space-8);padding-right:var(--space-8)}.content-layout{display:grid;grid-template-columns:minmax(0,1fr) 300px;gap:var(--space-6);align-items:start}.sidebar-ads{display:flex;flex-direction:column;gap:var(--space-4)}.ad-slot--sidebar{width:300px;min-height:250px;margin:0;border-radius:var(--radius-xl)}.ad-slot--sticky{position:sticky;top:calc(58px + var(--space-4));min-height:600px}}@media (min-width: 1440px){main{max-width:1280px}.site-header .header-inner,.site-footer{max-width:1280px}}.year-fallback-banner{display:flex;align-items:center;gap:var(--space-2);background:var(--color-warning-bg, #fef3c7);color:var(--color-warning-text, #92400e);border-bottom:1px solid var(--color-warning-border, #fcd34d);padding:var(--space-2) var(--space-4);font-size:var(--text-sm);line-height:1.5}.year-fallback-banner i[data-lucide]{flex-shrink:0;width:1rem;height:1rem}