就算 + [condition],[subject] + 也 + [result]
[subject] + 就算 + [condition] + 也 + [result]
就算…也 says the result stands even if the condition comes true. It means the same as 即使…也 but belongs to speech, where it turns up in arguments, refusals and reassurance. 也 goes before the verb of the result, after its subject.
With a noun, 就算 takes 是: "even if it's…".
就算 often admits something the other person said, and then dismisses it.
就算了 at the end of a sentence is 就 + 算了, "then forget it". It has nothing to do with "even if".