    :root {
      --bg: #F3F4F6;
      --surface: #FFFFFF;
      --surface-alt: #F8F9FB;
      --border: #E4E6EB;
      --border-strong: #D3D6DD;
      --text: #1A1D29;
      --text-secondary: #5B616E;
      --text-muted: #8A8F99;

      --brand: #EA5B33;
      --brand-dark: #C2410C;
      --brand-darker: #9A3412;
      --brand-light: #FDF1EC;
      --brand-border: #F2C4AE;

      --slate: #64748B;
      --teal: #0D9488;
      --amber: #B45309;
      --danger: #DC2626;
      --danger-light: #FDF0F0;
      --warning: #B45309;
      --warning-light: #FEF6E7;
      --success: #15803D;

      --radius-lg: 14px;
      --radius-md: 10px;
      --radius-sm: 7px;
    }

    * { box-sizing: border-box; margin: 0; padding: 0; }

    body {
      font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, sans-serif;
      background: var(--bg);
      color: var(--text);
      min-height: 100vh;
      padding: 28px 20px;
    }

    .app-layout {
      max-width: 1740px;
      margin: 0 auto;
      display: flex;
      align-items: flex-start;
      gap: 20px;
    }

    .sidebar {
      width: 224px;
      flex-shrink: 0;
      background: var(--surface);
      border: 1px solid var(--border);
      border-radius: var(--radius-lg);
      box-shadow: 0 1px 2px rgba(16, 14, 12, 0.04);
      padding: 20px 0;
      position: sticky;
      top: 28px;
      transition: width 0.2s ease;
      overflow: hidden;
    }

    .sidebar.collapsed { width: 56px; }

    .sidebar-header {
      display: flex;
      align-items: center;
      justify-content: space-between;
      padding: 0 20px 14px;
    }

    .sidebar.collapsed .sidebar-header {
      padding: 0 0 14px;
      justify-content: center;
    }

    .sidebar-toggle {
      flex: none;
      min-width: 0;
      width: 26px;
      height: 26px;
      padding: 0;
      border: none;
      border-radius: 6px;
      background: var(--surface-alt);
      color: var(--text-secondary);
      font-size: 15px;
      line-height: 1;
      cursor: pointer;
      display: flex;
      align-items: center;
      justify-content: center;
    }

    .sidebar-toggle:hover { background: var(--border); color: var(--text); transform: none; box-shadow: none; }

    .sidebar.collapsed .sidebar-title,
    .sidebar.collapsed .nav-category { display: none; }

    .sidebar-title {
      font-size: 11px;
      font-weight: 700;
      color: var(--text-muted);
      text-transform: uppercase;
      letter-spacing: 0.06em;
      padding: 0 20px 12px;
    }

    .nav-category { margin-bottom: 14px; }
    .nav-category:last-child { margin-bottom: 0; }

    .nav-category-title {
      font-size: 11px;
      font-weight: 700;
      color: var(--text-muted);
      text-transform: uppercase;
      letter-spacing: 0.04em;
      padding: 0 20px 6px;
    }

    button.nav-tab {
      display: block;
      width: 100%;
      text-align: left;
      background: none;
      border: none;
      border-left: 3px solid transparent;
      border-radius: 0;
      padding: 9px 20px 9px 17px;
      margin: 0;
      font-size: 13.5px;
      font-weight: 500;
      color: var(--text-secondary);
      cursor: pointer;
      transition: background 0.15s ease, color 0.15s ease;
    }

    button.nav-tab:hover {
      background: var(--surface-alt);
      color: var(--text);
      transform: none;
      box-shadow: none;
    }

    button.nav-tab.active {
      background: var(--brand-light);
      color: var(--brand-dark);
      font-weight: 700;
      border-left-color: var(--brand);
    }

    button.nav-tab.nav-parent {
      display: flex;
      align-items: center;
      justify-content: space-between;
    }

    .nav-arrow {
      font-size: 10px;
      color: var(--text-muted);
      transition: transform 0.2s ease;
    }

    button.nav-tab.nav-parent.expanded .nav-arrow { transform: rotate(90deg); }

    .nav-submenu {
      max-height: 0;
      overflow: hidden;
      transition: max-height 0.2s ease;
    }

    .nav-submenu.expanded { max-height: 200px; }

    button.nav-tab.nav-sub { padding-left: 34px; font-size: 12.5px; }

    .form-note {
      font-size: 12px;
      color: var(--text-muted);
      margin-top: 10px;
      line-height: 1.6;
    }

    button.goto-btn {
      display: inline-block;
      flex: none;
      width: auto;
      min-width: 0;
      margin-top: 12px;
      padding: 9px 16px;
      font-size: 12.5px;
    }

    input.etc-amount,
    input.etc-tax,
    input.genp-amount, input.genp-tax, input.card-amount, input.card-tax {
      width: 100%;
      text-align: right;
      border: 1px solid var(--border-strong);
      border-radius: 6px;
      background: var(--surface);
      padding: 6px 8px;
      font-size: 12.5px;
      font-family: inherit;
      color: var(--text);
    }
    input.etc-amount:focus, input.etc-tax:focus,
    input.genp-amount:focus, input.genp-tax:focus,
    input.card-amount:focus, input.card-tax:focus {
      outline: 2px solid var(--brand);
      outline-offset: -1px;
      border-color: var(--brand);
    }

    .vat-report-total, .total-box {
      background: var(--brand-light);
      border: 1px solid var(--brand-border);
      border-radius: var(--radius-sm);
      padding: 14px 16px;
      margin-top: 14px;
      text-align: right;
    }
    .vat-report-total p:first-child, .total-box p:first-child { color: var(--brand-dark); font-size: 12.5px; font-weight: 600; margin: 0 0 6px 0; }
    .vat-report-total p:last-child, .total-box p:last-child { font-size: 22px; font-weight: 700; color: var(--brand-darker); margin: 0; }

    .vat-report-note {
      font-size: 12px;
      color: var(--text-muted);
      margin-top: 10px;
      line-height: 1.6;
    }

    .modal-overlay {
      position: fixed;
      top: 0; left: 0; right: 0; bottom: 0;
      background: rgba(17, 15, 13, 0.5);
      display: flex;
      align-items: center;
      justify-content: center;
      z-index: 1000;
    }

    .modal-box {
      background: var(--surface);
      border-radius: var(--radius-lg);
      padding: 26px;
      max-width: 420px;
      width: 90%;
      box-shadow: 0 12px 32px rgba(20, 16, 12, 0.16);
    }

    .modal-box p {
      font-size: 14px;
      color: var(--text);
      line-height: 1.7;
      margin-bottom: 18px;
    }

    .modal-actions { display: flex; gap: 10px; }
    .modal-actions button { flex: 1; min-width: 0; }

    .app-footer {
      max-width: 1740px;
      margin: 22px auto 0;
      padding: 18px 24px;
      text-align: center;
    }
    .footer-links {
      display: flex;
      justify-content: center;
      gap: 16px;
      margin-bottom: 8px;
    }
    .footer-links button {
      flex: none;
      min-width: 0;
      width: auto;
      background: none;
      border: none;
      padding: 0;
      color: var(--text-secondary);
      font-size: 12.5px;
      font-weight: 500;
      text-decoration: underline;
      cursor: pointer;
    }
    .footer-links button:hover { background: none; color: var(--brand-dark); transform: none; box-shadow: none; }
    .footer-divider { color: var(--border-strong); font-size: 13px; }
    .footer-copy { color: var(--text-muted); font-size: 11.5px; line-height: 1.6; }

    .policy-modal .modal-box {
      max-width: 640px;
      max-height: 80vh;
      display: flex;
      flex-direction: column;
    }
    .policy-modal .modal-box h3 {
      font-size: 16px;
      font-weight: 700;
      color: var(--text);
      margin-bottom: 14px;
    }
    .policy-modal .policy-content {
      overflow-y: auto;
      padding-right: 6px;
      margin-bottom: 16px;
    }
    .policy-modal .policy-content h4 {
      font-size: 13.5px;
      font-weight: 700;
      color: var(--text);
      margin: 16px 0 6px;
    }
    .policy-modal .policy-content h4:first-child { margin-top: 0; }
    .policy-modal .policy-content p,
    .policy-modal .policy-content li {
      font-size: 12.5px;
      color: var(--text-secondary);
      line-height: 1.8;
    }
    .policy-modal .policy-content ul { padding-left: 20px; margin-bottom: 8px; }
    .policy-modal .modal-actions button { flex: none; margin-left: auto; padding: 9px 22px; }

    /* ---- 대시보드 세로 막대그래프 (vchart) ---- */
    .vchart-legend {
      display: flex;
      flex-wrap: wrap;
      gap: 18px;
      margin-bottom: 14px;
    }
    .vchart-legend-item {
      display: flex;
      align-items: center;
      gap: 7px;
      font-size: 12px;
      font-weight: 600;
      color: var(--text-secondary);
    }
    .vchart-legend-swatch {
      width: 11px;
      height: 11px;
      border-radius: 3px;
      flex-shrink: 0;
    }
    .vchart-scroll {
      overflow-x: auto;
      overflow-y: visible;
      padding-top: 60px;
      margin-top: -60px;
      padding-bottom: 2px;
    }
    .vchart-plot {
      display: flex;
      align-items: flex-end;
      gap: 20px;
      height: 200px;
      min-width: fit-content;
      padding: 34px 10px 0;
      border-bottom: 1.5px solid var(--border-strong);
    }
    .vchart-col-group {
      flex: 1 0 78px;
      min-width: 78px;
      height: 100%;
      display: flex;
      flex-direction: column;
      align-items: center;
      justify-content: flex-end;
    }
    .vchart-bars {
      display: flex;
      align-items: flex-end;
      justify-content: center;
      gap: 5px;
      width: 100%;
      height: 100%;
    }
    .vchart-bar-wrap {
      position: relative;
      width: 32px;
      max-width: 32px;
      height: 100%;
      display: flex;
      flex-direction: column;
      align-items: center;
      justify-content: flex-end;
      cursor: default;
      outline: none;
    }
    .vchart-bar-value {
      font-size: 11px;
      font-weight: 700;
      color: var(--text);
      margin-bottom: 7px;
      white-space: nowrap;
    }
    .vchart-bar {
      width: 100%;
      min-height: 3px;
      border-radius: 4px 4px 0 0;
      transition: height 0.4s ease, filter 0.15s ease;
    }
    .vchart-bar-wrap:hover .vchart-bar,
    .vchart-bar-wrap:focus-visible .vchart-bar {
      filter: brightness(1.1);
    }
    .vchart-bar-primary,
    .vchart-bar-sales { background: var(--brand); }
    .vchart-bar-negative { background: var(--amber); }
    .vchart-bar-purchase { background: var(--slate); }
    .vchart-tooltip {
      position: absolute;
      bottom: 100%;
      left: 50%;
      transform: translate(-50%, 0);
      margin-bottom: 9px;
      background: #14151A;
      color: #fff;
      font-size: 11px;
      line-height: 1.5;
      font-weight: 600;
      padding: 6px 10px;
      border-radius: 6px;
      white-space: nowrap;
      text-align: center;
      opacity: 0;
      pointer-events: none;
      transition: opacity 0.15s ease, transform 0.15s ease;
      z-index: 5;
    }
    .vchart-tooltip::after {
      content: '';
      position: absolute;
      top: 100%;
      left: 50%;
      transform: translateX(-50%);
      border: 5px solid transparent;
      border-top-color: #14151A;
    }
    .vchart-bar-wrap:hover .vchart-tooltip,
    .vchart-bar-wrap:focus-visible .vchart-tooltip {
      opacity: 1;
      transform: translate(-50%, -3px);
    }
    .vchart-x-label {
      margin-top: 10px;
      font-size: 11.5px;
      font-weight: 600;
      color: var(--text-secondary);
      text-align: center;
      white-space: nowrap;
      max-width: 100%;
    }
    .vchart-x-sub {
      margin-top: 3px;
      font-size: 10.5px;
      color: var(--text-muted);
      text-align: center;
      white-space: nowrap;
    }

    .dashboard-example-wrap {
      opacity: 0.92;
    }
    .dashboard-example-card {
      position: relative;
      border: 1.5px dashed var(--brand-border);
      background: var(--brand-light);
    }
    .dashboard-example-badge {
      position: absolute;
      top: 14px;
      right: 16px;
      background: var(--brand-dark);
      color: white;
      font-size: 10.5px;
      font-weight: 700;
      padding: 3px 10px;
      border-radius: 999px;
      letter-spacing: 0.02em;
    }

    /* ---- 대시보드 레이아웃: 요약 타일 · 2단 그리드 · 접이식 표 ---- */
    .dash-stat-grid {
      display: grid;
      grid-template-columns: repeat(4, 1fr);
      gap: 12px;
      margin-bottom: 18px;
    }
    .dash-stat-tile {
      background: var(--surface-alt);
      border: 1px solid var(--border);
      border-radius: var(--radius-md);
      padding: 14px 16px;
    }
    .dash-stat-label { font-size: 11.5px; color: var(--text-muted); font-weight: 600; margin-bottom: 7px; }
    .dash-stat-value { font-size: 20px; font-weight: 700; color: var(--text); margin-bottom: 6px; }
    .dash-stat-prev { font-size: 11.5px; color: var(--text-secondary); margin-bottom: 4px; }
    .dash-stat-delta { display: flex; align-items: baseline; gap: 5px; font-size: 11.5px; font-weight: 600; }
    .dash-stat-delta.up { color: var(--success); }
    .dash-stat-delta.down { color: var(--danger); }
    .dash-stat-delta.flat { color: var(--text-muted); font-weight: 500; }
    .dash-stat-delta-sub { font-size: 10.5px; font-weight: 500; color: var(--text-muted); }

    .dash-grid-2col {
      display: grid;
      grid-template-columns: 1fr 1fr;
      gap: 18px;
    }
    .dash-grid-2col > .section-card { margin-bottom: 0; }

    .dash-table-toggle { margin-top: 14px; }
    .dash-table-toggle summary {
      cursor: pointer; font-size: 12px; font-weight: 600; color: var(--text-secondary);
      padding: 6px 0; list-style: none; user-select: none;
    }
    .dash-table-toggle summary::-webkit-details-marker { display: none; }
    .dash-table-toggle summary::before { content: '▸ '; }
    .dash-table-toggle[open] summary::before { content: '▾ '; }
    .dash-table-toggle .data-preview { margin-top: 10px; margin-bottom: 0; }

    @media (max-width: 900px) {
      .dash-stat-grid { grid-template-columns: repeat(2, 1fr); }
      .dash-grid-2col { grid-template-columns: 1fr; }
    }

    /* 영세율 매출 관련 색상 (teal 계열) */
    button.btn-yeongsero {
      background: var(--teal);
      color: white;
      border: none;
    }
    button.btn-yeongsero:hover {
      background: #0B7D73;
      color: white;
      box-shadow: 0 2px 8px rgba(13, 148, 136, 0.25);
    }

    /* 항목 구분용 행 색상: 강조가 필요 없는 "분류" 행은 동일한 중립 톤 + 좌측 컬러 스트라이프로만
       구분하고(과도한 원색 배경 지양), 사용자의 주의가 필요한 "차감/경고" 행만 색이 있는 배경으로 강조한다. */
    tr.row-yeongsero td { background: var(--surface-alt); }
    tr.row-yeongsero td:first-child { border-left: 3px solid var(--teal); }
    tr.row-yeongsero:hover td { background: var(--border); }

    tr.row-general td { background: var(--surface-alt); }
    tr.row-general td:first-child { border-left: 3px solid var(--slate); }
    tr.row-general:hover td { background: var(--border); }

    tr.row-card td { background: var(--surface-alt); }
    tr.row-card td:first-child { border-left: 3px solid var(--amber); }
    tr.row-card:hover td { background: var(--border); }

    /* 매입세액 불공제 관련 색상 (붉은 계열 - 차감 표시, 강조 필요) */
    tr.row-nondeduct td { background: var(--danger-light); color: var(--danger); }
    tr.row-nondeduct td:first-child { border-left: 3px solid var(--danger); }
    tr.row-nondeduct:hover td { background: #FBDFDF; }

    /* 가산세 관련 색상 (황색 계열 - 경고/추가 표시, 강조 필요) */
    tr.row-penalty td { background: var(--warning-light); color: var(--warning); }
    tr.row-penalty td:first-child { border-left: 3px solid var(--warning); }
    tr.row-penalty:hover td { background: #FCEBC7; }

    input.penalty-amount {
      width: 100%;
      text-align: right;
      border: 1px solid var(--border-strong);
      border-radius: 6px;
      background: var(--surface);
      padding: 6px 8px;
      font-size: 12.5px;
      font-family: inherit;
      color: var(--text);
    }
    input.penalty-amount:focus { outline: 2px solid var(--brand); outline-offset: -1px; border-color: var(--brand); }

    button.btn-card {
      background: var(--amber);
      color: white;
      border: none;
    }
    button.btn-card:hover {
      background: #92400A;
      color: white;
      box-shadow: 0 2px 8px rgba(146, 64, 10, 0.25);
    }

    .main-content { flex: 1; min-width: 0; }

    .tab-view { display: none; }
    .tab-view.active { display: block; }

    .placeholder-view {
      text-align: center;
      padding: 100px 20px;
      color: var(--text-muted);
    }
    .placeholder-view h2 { font-size: 17px; color: var(--text-secondary); margin-bottom: 10px; }
    .placeholder-view p { font-size: 13px; }

    .container {
      background: var(--surface);
      border: 1px solid var(--border);
      border-radius: var(--radius-lg);
      box-shadow: 0 1px 2px rgba(16, 14, 12, 0.04);
      max-width: 1500px;
      width: 100%;
      margin: 0 auto;
      padding: 34px 36px;
    }

    h1 { font-size: 23px; font-weight: 700; color: var(--text); margin-bottom: 6px; text-align: center; letter-spacing: -0.01em; }
    .subtitle { font-size: 13.5px; color: var(--text-secondary); text-align: center; margin-bottom: 26px; }

    .section-card {
      background: var(--surface-alt);
      border: 1px solid var(--border);
      border-radius: var(--radius-md);
      padding: 18px;
      margin-bottom: 16px;
    }

    .section-card h3 { font-size: 14.5px; font-weight: 700; color: var(--text); margin-bottom: 5px; }
    .section-desc { font-size: 12px; color: var(--text-muted); margin-bottom: 12px; }

    .tax-period-controls { display: flex; align-items: center; gap: 14px; flex-wrap: wrap; }

    .tax-period-controls select {
      padding: 8px 12px; border: 1px solid var(--border-strong); border-radius: 7px;
      font-size: 13.5px; background: var(--surface); min-width: 104px; color: var(--text);
    }

    .half-toggle { display: flex; gap: 6px; background: var(--surface); border: 1px solid var(--border-strong); border-radius: 7px; padding: 4px; }
    .half-toggle label { display: flex; align-items: center; gap: 6px; padding: 6px 13px; border-radius: 5px; font-size: 12.5px; color: var(--text-secondary); cursor: pointer; }
    .half-toggle input[type="radio"] { accent-color: var(--brand); }
    .half-toggle label:has(input:checked) { background: var(--brand-light); color: var(--brand-dark); font-weight: 600; }

    .status-note { font-size: 12px; color: var(--brand-dark); margin-top: 10px; font-weight: 500; }

    .upload-section {
      background: var(--surface-alt); border: 2px dashed var(--brand); border-radius: var(--radius-md);
      padding: 32px 24px; text-align: center; cursor: pointer; transition: all 0.2s ease;
    }
    .upload-section:hover { background: var(--brand-light); border-color: var(--brand-dark); }
    .upload-section.active { background: var(--brand-light); border-color: var(--brand); }
    .upload-text h2 { font-size: 16px; font-weight: 700; color: var(--text); margin-bottom: 8px; }
    .upload-text p { font-size: 12.5px; color: var(--text-secondary); margin: 0; }

    input[type="file"] { display: none; }

    .progress-section { margin-top: 18px; display: none; }
    .progress-section.active { display: block; }
    .progress-bar { width: 100%; height: 6px; background: var(--border); border-radius: 4px; overflow: hidden; margin-bottom: 10px; }
    .progress-fill { height: 100%; background: var(--brand); width: 0%; transition: width 0.3s ease; border-radius: 4px; }
    .status-text { font-size: 12.5px; color: var(--text-secondary); text-align: center; }

    .row-count-text { font-size: 12.5px; color: var(--text-secondary); margin-bottom: 12px; }

    .data-preview {
      background: var(--surface); border: 1px solid var(--border); border-radius: var(--radius-sm);
      overflow: auto; margin-bottom: 14px; max-height: 460px;
    }

    .data-preview table { width: 100%; border-collapse: collapse; font-size: 12.5px; table-layout: fixed; }

    .data-preview col.col-source   { width: 210px; }
    .data-preview col.col-page     { width: 60px; }
    .data-preview col.col-company  { width: 150px; }
    .data-preview col.col-date     { width: 100px; }
    .data-preview col.col-tracking { width: 170px; }
    .data-preview col.col-country  { width: 90px; }
    .data-preview col.col-qty      { width: 90px; }
    .data-preview col.col-amount   { width: 130px; }
    .data-preview col.col-currency { width: 80px; }
    .data-preview col.col-rate     { width: 110px; }
    .data-preview col.col-krw      { width: 140px; }

    .data-preview thead { background: var(--brand-dark); position: sticky; top: 0; z-index: 10; }
    .data-preview th {
      padding: 8px 10px; text-align: center; font-weight: 700; color: white;
      border-bottom: 2px solid var(--brand-dark); white-space: nowrap; font-size: 11.5px;
      letter-spacing: 0.01em;
      overflow: hidden; text-overflow: ellipsis;
    }
    .data-preview td {
      padding: 7px 10px; border-bottom: 1px solid var(--border); color: var(--text-secondary);
      white-space: nowrap; overflow: hidden; text-overflow: ellipsis;
    }
    .data-preview tbody tr:hover { background: var(--surface-alt); }
    .data-preview tbody tr:last-child td { border-bottom: none; }

    .data-preview tr.out-of-period td { background: var(--surface-alt); color: var(--text-muted); }
    .data-preview tr.out-of-period:hover td { background: var(--border); }

    .data-preview .empty-row td { color: var(--text-muted); text-align: center; padding: 26px 10px; white-space: normal; }

    /* 설명·입력용 표는 긴 문구가 잘리지 않도록 줄바꿈 허용 (메인 데이터 그리드는 기존대로 nowrap 유지) */
    .data-preview.wrap-table table { table-layout: auto; }
    .data-preview.wrap-table td, .data-preview.wrap-table th {
      white-space: normal;
      overflow: visible;
      text-overflow: clip;
    }

    .data-preview .editable { user-select: none; }
    .data-preview.edit-mode .editable { cursor: text; background: var(--brand-light); }
    .data-preview.edit-mode .editable:hover { background: var(--brand-border); }

    .note-text {
      font-size: 12px; color: var(--text-secondary); line-height: 1.7; background: var(--brand-light);
      border-left: 3px solid var(--brand); padding: 11px 14px; border-radius: 6px;
    }

    .edit-buttons { display: flex; gap: 10px; margin-top: 12px; }
    .edit-buttons button { flex: 1; }

    .button-group { display: flex; gap: 10px; flex-wrap: wrap; }

    /* 기본(보조) 버튼: 중립 톤으로 절제해, 강조가 필요한 주요 동작(.primary)만 브랜드 색으로 두드러지게 한다 */
    button {
      flex: 1; min-width: 140px; padding: 10px 16px; background: var(--surface);
      color: var(--text-secondary); border-radius: var(--radius-sm); cursor: pointer; font-size: 13px; font-weight: 600;
      transition: background 0.15s ease, border-color 0.15s ease, color 0.15s ease; border: 1px solid var(--border-strong);
    }
    button:hover { background: var(--surface-alt); color: var(--text); transform: none; }
    button.primary { background: var(--brand); color: white; border: 1px solid var(--brand); }
    button.primary:hover {
      background: var(--brand-dark);
      border-color: var(--brand-dark);
      color: white;
      box-shadow: 0 2px 8px rgba(194, 65, 12, 0.25);
    }
    button:active { transform: translateY(0); }
    button:disabled { opacity: 0.55; cursor: not-allowed; transform: none; }

    .error-message { background: var(--danger-light); border: 1px solid #F3C7C7; color: var(--danger); padding: 11px 12px; border-radius: var(--radius-sm); font-size: 12.5px; margin-top: 12px; display: none; }
    .error-message.active { display: block; }
    .success-message { background: #EEF7EE; border: 1px solid #C9E5C9; color: var(--success); padding: 11px 12px; border-radius: var(--radius-sm); font-size: 12.5px; margin-top: 12px; display: none; }
    .success-message.active { display: block; }
