:root{
  --bg:#f5f4f0; --surface:#fbfbf9; --panel:#ffffff; --panel-soft:#f7f6f2;
  --ink:#1c1c1a; --ink-hover:#3a3935; --ink-2:#55534d; --sub:#7a776f; --muted:#8a877f;
  --line:#e3e1db; --line-2:#dcdad3; --line-3:#efeee9; --hover:#efeee9; --soft:#f3f2ee; --track:#ebe9e3;
  --accent:#0c8599; /* 장부 청록 */
  --accent-soft:#e3f4f6;
  --paper:#fffdf7; --exempt:#9c6b00; --exempt-soft:#fbf1d9;
  --font:"IBM Plex Sans KR",sans-serif; --mono:"JetBrains Mono",monospace;
}
*{box-sizing:border-box}
[hidden]{display:none !important}
body{margin:0;background:var(--bg);color:var(--ink);font-family:var(--font);-webkit-font-smoothing:antialiased;word-break:keep-all}
button,select,input{font:inherit;color:inherit}
.mono-label{font-family:var(--mono);font-size:11px;letter-spacing:.12em;color:var(--muted)}
.app{min-height:100vh;display:flex;flex-direction:column}
.topbar{display:flex;align-items:center;justify-content:space-between;gap:16px;padding:16px 28px;border-bottom:1px solid var(--line);background:var(--surface);flex-wrap:wrap}
.brand{display:flex;align-items:baseline;gap:14px;min-width:0;flex-wrap:wrap}
.brand-title{font-size:17px;font-weight:700;letter-spacing:-.01em}
.actions{display:flex;gap:8px}
.btn{height:38px;padding:0 16px;background:transparent;border:1px solid var(--line-2);border-radius:999px;font-size:13px;cursor:pointer;white-space:nowrap}
.btn:hover{background:var(--hover)}
.btn small{color:var(--muted);font-size:11.5px;margin-left:2px}
.btn--solid{background:var(--ink);color:#fff;border:none;font-weight:500}
.btn--solid:hover{background:var(--ink-hover)}
:focus-visible{outline:2px solid var(--accent);outline-offset:2px}
.sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0 0 0 0);white-space:nowrap}

.wrap{width:100%;max-width:1180px;margin:0 auto;padding:28px 28px 56px;display:flex;flex-direction:column;gap:20px}

/* ---------- 방식 ---------- */
.controls{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr) minmax(0,1.1fr) 110px;gap:14px;background:var(--panel);border:1px solid var(--line);border-radius:18px;padding:16px 18px}
.ctl{display:flex;flex-direction:column;gap:7px;min-width:0}
.ctl-label{font-size:12px;font-weight:700;color:var(--ink-2)}
.seg{display:grid;grid-template-columns:1fr 1fr;background:var(--soft);border-radius:11px;padding:3px;gap:3px}
.seg--3{grid-template-columns:repeat(3,1fr)}
.seg button{min-height:36px;border:none;background:transparent;border-radius:8px;font-size:13px;cursor:pointer;color:var(--ink-2);padding:4px 6px;line-height:1.25;transition:background .15s,color .15s}
.seg button small{display:block;font-size:10.5px;color:var(--muted)}
.seg button[aria-pressed="true"]{background:#fff;color:var(--ink);font-weight:700;box-shadow:0 1px 3px rgba(0,0,0,.08)}
.seg button[aria-pressed="true"] small{color:var(--accent);font-weight:500}
.rate-box{display:flex;align-items:center;height:42px;border:1.5px solid var(--line-2);border-radius:11px;background:var(--surface);padding:0 10px}
.rate-box:focus-within{border-color:var(--accent)}
.rate-box input{flex:1;min-width:0;width:100%;border:none;background:transparent;outline:none;font-family:var(--mono);font-size:17px;text-align:right;color:var(--ink)}
.rate-box em{font-style:normal;color:var(--sub);margin-left:4px}

.main-grid{display:grid;grid-template-columns:minmax(0,1fr) 360px;gap:20px;align-items:start}

/* ---------- 품목 ---------- */
.items{background:var(--panel);border:1px solid var(--line);border-radius:20px;padding:20px 22px;min-width:0}
.items-head{display:flex;align-items:baseline;justify-content:space-between;gap:10px;flex-wrap:wrap;margin-bottom:12px}
.items-title{margin:0;font-size:17px}
.items-note{font-size:12.5px;color:var(--accent)}
.irow{display:grid;grid-template-columns:minmax(0,1.6fr) 72px minmax(0,1fr) minmax(0,.9fr) minmax(0,.75fr) 54px 32px;gap:8px;align-items:center;padding:6px 0;border-bottom:1px dashed var(--line-2)}
.irow--head{border-bottom:2px solid var(--ink);padding:0 0 8px;font-size:12px;color:var(--sub);font-weight:500}
.r{text-align:right}.c{text-align:center}
.in{width:100%;min-width:0;height:40px;border:1px solid transparent;border-radius:9px;background:var(--panel-soft);padding:0 10px;outline:none;color:var(--ink);transition:border-color .15s,background .15s}
.in:hover{border-color:var(--line-2)}
.in:focus{border-color:var(--accent);background:var(--surface);box-shadow:0 0 0 3px var(--accent-soft)}
.in--num{font-family:var(--mono);font-size:15px;text-align:right}
.in--name{font-size:14px}
.in::placeholder{color:#b8b4a9}
.m-label{display:none}
.c-amt,.c-vat{font-family:var(--mono);font-size:14.5px;overflow-wrap:anywhere}
.c-vat{color:var(--accent)}
.irow.is-exempt .c-vat{color:var(--exempt);font-family:var(--font);font-size:12.5px}
.irow.is-exempt .in--name{background:var(--exempt-soft)}
.sw{position:relative;display:inline-flex;align-items:center;cursor:pointer}
.sw input{position:absolute;opacity:0;width:100%;height:100%;margin:0;cursor:pointer}
.sw-ui{width:34px;height:20px;border-radius:999px;background:var(--track);position:relative;transition:background .15s}
.sw-ui::after{content:"";position:absolute;left:3px;top:3px;width:14px;height:14px;border-radius:50%;background:#fff;box-shadow:0 1px 2px rgba(0,0,0,.2);transition:transform .15s}
.sw input:checked + .sw-ui{background:var(--exempt)}
.sw input:checked + .sw-ui::after{transform:translateX(14px)}
.sw input:focus-visible + .sw-ui{outline:2px solid var(--accent);outline-offset:2px}
.sw-text{display:none}
.del{width:30px;height:30px;border:none;background:transparent;border-radius:50%;font-size:18px;line-height:1;color:var(--muted);cursor:pointer}
.del:hover:not(:disabled){background:var(--hover);color:var(--ink)}
.del:disabled{opacity:.25;cursor:default}
.add{margin-top:12px;width:100%;height:44px;border:1.5px dashed var(--line-2);border-radius:12px;background:transparent;font-size:14px;color:var(--ink-2);cursor:pointer;transition:border-color .15s,color .15s}
.add:hover{border-color:var(--accent);color:var(--accent)}
.kbd-tip{margin:8px 0 0;font-size:12px;color:var(--muted)}

/* ---------- 합계 ---------- */
.sum{display:flex;flex-direction:column;gap:12px;position:sticky;top:20px;min-width:0}
.sum-paper{position:relative;background:var(--paper);border:1px solid var(--line);border-radius:6px 6px 16px 16px;padding:20px 20px 18px;box-shadow:0 14px 30px -18px rgba(12,60,70,.35)}
.sum-paper::before{content:"";position:absolute;left:0;right:0;top:0;height:5px;background:var(--accent);border-radius:6px 6px 0 0}
.sum-list{margin:12px 0 0;border-top:2px solid var(--ink)}
.sum-list > div{display:flex;justify-content:space-between;align-items:center;gap:10px;padding:8px 0;border-bottom:1px dashed var(--line-2)}
.sum-list dt{font-size:13.5px;color:var(--ink-2)}
.sum-list dt small{font-family:var(--mono);font-size:11px;color:var(--muted);margin-left:4px}
.sum-list dd{margin:0;min-width:0}
.sum-list .sum-sub{padding:0 0 8px}
.sum-list.has-sub > div:first-child{border-bottom:none;padding-bottom:2px}
.sum-sub dt{font-size:11.5px !important;color:var(--exempt) !important;font-family:var(--mono)}
.cp{border:none;background:transparent;padding:2px 6px;border-radius:7px;font-family:var(--mono);font-size:18px;font-weight:500;cursor:pointer;overflow-wrap:anywhere;text-align:right;color:var(--ink)}
.cp:hover{background:var(--accent-soft)}
.cp.flash{animation:flash .35s ease}
@keyframes flash{from{opacity:.3;transform:translateY(3px)}to{opacity:1;transform:none}}
.sum-total{border-bottom:2px solid var(--ink) !important;padding:12px 0 !important}
.sum-total dt{font-weight:700;color:var(--ink) !important;font-size:15px !important}
.sum-total .cp{font-size:30px;color:var(--accent);letter-spacing:-.02em}
.words{margin-top:14px;display:flex;flex-direction:column;gap:4px;padding:12px 14px;border:1px solid var(--line-2);border-radius:10px;background:var(--panel)}
.words-label{font-size:11.5px;color:var(--muted)}
.words-text{border:none;background:transparent;padding:0;text-align:left;font-size:17px;font-weight:700;letter-spacing:.02em;cursor:pointer;color:var(--ink);overflow-wrap:anywhere;line-height:1.45}
.words-text:hover{color:var(--accent)}
.words-num{font-family:var(--mono);font-size:13px;color:var(--sub)}
.cp-tip{margin:10px 0 0;font-size:11.5px;color:var(--muted)}
.copy-row{display:grid;grid-template-columns:1fr 1fr;gap:8px}

/* ---------- 계산 기준 ---------- */
.basis{border-top:1px solid var(--line);padding-top:24px}
.basis-title{display:flex;align-items:baseline;gap:10px;margin:0 0 14px;font-size:16px;flex-wrap:wrap}
.basis-list{margin:0;display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:10px 28px}
.basis-list div{display:grid;grid-template-columns:80px minmax(0,1fr);gap:10px;font-size:13px;line-height:1.6;padding:8px 0;border-bottom:1px solid var(--line-3)}
.basis-list dt{font-weight:700}
.basis-list dd{margin:0;color:var(--ink-2)}
.basis-list b{color:var(--ink)}
.basis-note{margin:14px 0 0;font-size:12.5px;color:var(--sub);line-height:1.65;background:var(--soft);border-radius:12px;padding:12px 14px}
.basis-note b{color:var(--ink)}

.toast{position:fixed;left:50%;bottom:28px;transform:translate(-50%,20px);background:var(--ink);color:#fff;padding:10px 18px;border-radius:999px;font-size:13px;opacity:0;pointer-events:none;transition:opacity .2s,transform .2s;z-index:50;max-width:calc(100% - 32px);text-align:center}
.toast.is-show{opacity:1;transform:translate(-50%,0)}

@media (max-width:1000px){
  .controls{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}
  .main-grid{grid-template-columns:minmax(0,1fr)}
  .sum{position:static}
  .basis-list{grid-template-columns:minmax(0,1fr)}
}
@media (max-width:640px){
  .topbar{padding:14px 16px}
  .wrap{padding:18px 16px 40px;gap:16px}
  .controls{grid-template-columns:minmax(0,1fr);padding:14px}
  .ctl--rate{flex-direction:row;align-items:center;justify-content:space-between}
  .ctl--rate .rate-box{width:110px}
  .items{padding:16px 14px}
  .irow--head{display:none}
  .irow{grid-template-columns:minmax(0,1fr) minmax(0,1.4fr) auto;grid-template-areas:"name name del" "qty price ex" "amt amt vat";gap:6px 8px;padding:12px 0}
  .c-name{grid-area:name}.c-qty{grid-area:qty}.c-price{grid-area:price}.c-amt{grid-area:amt}.c-vat{grid-area:vat}.c-ex{grid-area:ex}.c-del{grid-area:del}
  .c-qty,.c-price{display:flex;align-items:center;gap:6px}
  .m-label{display:inline;font-size:11.5px;color:var(--muted);flex-shrink:0}
  .c-amt{text-align:left;font-size:13px;color:var(--sub)}
  .c-amt::before{content:"금액 ";font-family:var(--font);font-size:11.5px;color:var(--muted)}
  .c-vat{font-size:13px}
  .c-vat::before{content:"세액 ";font-family:var(--font);font-size:11.5px;color:var(--muted)}
  .irow.is-exempt .c-vat::before{content:""}
  .c-ex{display:flex;align-items:center;justify-content:flex-end}
  .sw{gap:6px}
  .sw-text{display:inline;font-size:12px;color:var(--sub)}
  .sum-total .cp{font-size:26px}
  .basis-list div{grid-template-columns:minmax(0,1fr);gap:2px}
}
@media (prefers-reduced-motion:reduce){
  *{transition:none !important;animation:none !important}
}

/* 다크 모드 (인쇄는 라이트 그대로) */
@media screen{
  :root[data-theme="dark"]{
    color-scheme:dark;
    --bg:#121617; --surface:#171c1d; --panel:#1c2224; --panel-soft:#212829;
    --ink:#e8eeef; --ink-hover:#ffffff; --ink-2:#c3cdcf; --sub:#9aa6a8; --muted:#869294;
    --line:#2a3335; --line-2:#354042; --line-3:#222a2c; --hover:#263032; --soft:#222a2c; --track:#323d3f;
    --accent:#4fc6d8; --accent-soft:rgba(79,198,216,.14);
    --paper:#1f2628; --exempt:#e9b949; --exempt-soft:rgba(233,185,73,.12);
  }
  :root[data-theme="dark"] .btn--solid,
  :root[data-theme="dark"] .toast{color:var(--bg)}
  :root[data-theme="dark"] .seg button[aria-pressed="true"]{background:var(--track);box-shadow:0 1px 3px rgba(0,0,0,.4)}
  :root[data-theme="dark"] .in::placeholder{color:#5c686a}
  :root[data-theme="dark"] .sw-ui::after{background:#e8eeef}
  :root[data-theme="dark"] .sum-paper{box-shadow:0 14px 30px -18px rgba(0,0,0,.6)}
}