diff --git a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
index 4ee7a37..fd440ff 100644
--- a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
+++ b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
@@ -445,6 +445,7 @@ var columns = [
 	{headerHozAlign : 'center', hozAlign : 'center', width : '70', title : '출하방법', field : 'SHIPPING_METHOD'},
 	{headerHozAlign : 'center', hozAlign : 'center', width : '80', title : '담당자', field : 'MANAGER'},
 	{headerHozAlign : 'center', hozAlign : 'center', width : '70', title : '인도조건', field : 'INCOTERMS'},
+	*/
 	{headerHozAlign : 'center', hozAlign : 'center', width : '80', title : '거래명세서', field : 'TRANSACTION_STATEMENT',
 		formatter: function(cell) {
 			var data = cell.getRow().getData();
@@ -466,7 +467,6 @@ var columns = [
 			if(projectNo) fn_openTransactionStatementPopup(projectNo, hasStatement);
 		}
 	}
-	*/
 ];
 
 // 헤더 텍스트 길이 기반 minWidth 자동 적용
diff --git a/src/com/pms/salesmgmt/service/ContractMgmtService.java b/src/com/pms/salesmgmt/service/ContractMgmtService.java
index 2398004..c799716 100644
--- a/src/com/pms/salesmgmt/service/ContractMgmtService.java
+++ b/src/com/pms/salesmgmt/service/ContractMgmtService.java
@@ -2821,15 +2821,16 @@ private String encodeImageToBase64(String imagePath) {
 								// 프로젝트 SETUP_TASK 등록
 								cnt = sqlSession.insert("contractMgmt.insertProjectSetupTask", projectParam);
 								
-								// 동일 품번 M-BOM 자동 복사 (Machine 제외)
-								if(!isMachine) {
-									copyMbomIfSamePartNoExists(sqlSession, 
-											(String)projectParam.get("OBJID"), 
-											CommonUtils.checkNull(item.get("PART_NO")), 
-											CommonUtils.checkNull(item.get("PART_NAME")), 
-											person.getUserId(),
-											itemQuantity);
-								}
+								// 동일 품번 M-BOM 자동 복사 제거 - 수주 시점에는 총생산수량 미확정이므로
+								// M-BOM관리에서 생산계획 입력 후 수동 복사하도록 변경
+								// if(!isMachine) {
+								// 	copyMbomIfSamePartNoExists(sqlSession, 
+								// 			(String)projectParam.get("OBJID"), 
+								// 			CommonUtils.checkNull(item.get("PART_NO")), 
+								// 			CommonUtils.checkNull(item.get("PART_NAME")), 
+								// 			person.getUserId(),
+								// 			itemQuantity);
+								// }
 								
 								// project_no - unit 폴더 생성
 								Map<String,Object> projectInfo = (Map)sqlSession.selectOne("project.getProjectMngInfo", projectParam);
@@ -3046,15 +3047,16 @@ private String encodeImageToBase64(String imagePath) {
 							// 프로젝트 SETUP_TASK 등록
 							cnt = sqlSession.insert("contractMgmt.insertProjectSetupTask", projectParam);
 							
-							// 동일 품번 M-BOM 자동 복사 (Machine 제외)
-							if(!isMachine) {
-								copyMbomIfSamePartNoExists(sqlSession, 
-										(String)projectParam.get("OBJID"), 
-										CommonUtils.checkNull(item.get("PART_NO")), 
-										CommonUtils.checkNull(item.get("PART_NAME")), 
-										person.getUserId(),
-										itemQuantity);
-							}
+							// 동일 품번 M-BOM 자동 복사 제거 - 수주 시점에는 총생산수량 미확정이므로
+							// M-BOM관리에서 생산계획 입력 후 수동 복사하도록 변경
+							// if(!isMachine) {
+							// 	copyMbomIfSamePartNoExists(sqlSession, 
+							// 			(String)projectParam.get("OBJID"), 
+							// 			CommonUtils.checkNull(item.get("PART_NO")), 
+							// 			CommonUtils.checkNull(item.get("PART_NAME")), 
+							// 			person.getUserId(),
+							// 			itemQuantity);
+							// }
 							
 							// project_no - unit 폴더 생성
 							Map<String,Object> projectInfo = (Map)sqlSession.selectOne("project.getProjectMngInfo", projectParam);
diff --git a/src/com/pms/service/ApprovalService.java b/src/com/pms/service/ApprovalService.java
index 48a1132..641476e 100644
--- a/src/com/pms/service/ApprovalService.java
+++ b/src/com/pms/service/ApprovalService.java
@@ -2595,7 +2595,7 @@ public class ApprovalService {
 		html.append("<th style='width:15%'>영업번호</th><td style='width:35%'>").append(contractNo).append("</td></tr>");
 		html.append("<tr><th>수신처</th><td>").append(customerName).append("</td>");
 		html.append("<th>작성일</th><td>").append(regdate).append("</td></tr>");
-		html.append("<tr><th>담당자</th><td>").append(contactPerson).append("</td>");
+		html.append("<tr><th>수신인</th><td>").append(contactPerson).append("</td>");
 		html.append("<tr><th>작성자</th><td>").append(writerName).append("</td>");
 		html.append("<th>모델명</th><td>").append(modelName).append("</td></tr>");
 		
@@ -2717,7 +2717,7 @@ public class ApprovalService {
 		html.append("<td ").append(TD_HEADER).append(">작성일</td>");
 		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(regdate)).append("</td></tr>");
 		
-		html.append("<tr><td ").append(TD_HEADER).append(">담당자</td>");
+		html.append("<tr><td ").append(TD_HEADER).append(">수신인</td>");
 		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(contactPerson)).append("</td>");
 		
 		html.append("<tr><td ").append(TD_HEADER).append(">작성자</td>");