diff --git a/WebContent/WEB-INF/view/purchaseOrder/deliveryAcceptanceFormPopUp_new.jsp b/WebContent/WEB-INF/view/purchaseOrder/deliveryAcceptanceFormPopUp_new.jsp
index be86d7f..ec915c4 100644
--- a/WebContent/WEB-INF/view/purchaseOrder/deliveryAcceptanceFormPopUp_new.jsp
+++ b/WebContent/WEB-INF/view/purchaseOrder/deliveryAcceptanceFormPopUp_new.jsp
@@ -60,7 +60,16 @@ form {
 //var grid;
 var TYPE_STANDARD = "0001069"; //발주구분코드:일반부품
 var TYPE_LONG_DLV = "0001070"; //발주구분코드:장납기부품
-var TYPE_ETC = "0001538"; //발주구분코드:잡자재	
+var TYPE_ETC = "0001538"; //발주구분코드:잡자재
+
+// 입고창고/계정과목 select2 초기화 (동적 생성 select 대응)
+function initDeliverySelect2(scope) {
+    var $target = scope ? $(scope) : $(document);
+    $target.find("select[name='LOCATION'], select[name='SUB_LOCATION']").each(function(){
+        if($(this).data('select2')) $(this).select2('destroy');
+        $(this).select2({ width:'resolve', placeholder:'선택', allowClear:true });
+    });
+}
 
 $(document).ready(function(){
 	
@@ -157,6 +166,11 @@ $(document).ready(function(){
 			
 	fnc_datepick(); //달력
 	$(".select2").select2();
+	$("#LOCATION_CD, #SUB_LOCATION_CD").select2({ width:'resolve', placeholder:'선택', allowClear:true });
+
+	// 서버 렌더링된 입고창고/계정과목 select 값 설정 + select2 초기화
+	selectSetVal("data-select", true);
+	initDeliverySelect2("#addData");
 	
 	var originalValue;
 	
@@ -333,6 +347,7 @@ function fn_addarrival(){
 					changeYear:true
 				});
 			});
+			initDeliverySelect2("#addData");
 			$("input[name*=RECEIPT_QTY]").trigger("change");
 		    applyScrollHandler();
 }
@@ -368,6 +383,7 @@ function fn_removearrival() {
         var lastCell = cells.last(); // 마지막 td를 선택
         var cellsToRemove = cells.slice(-5, -1); // 마지막 td(미입고수량)를 제외하고 그 앞의 4개 td를 선택
 
+        cellsToRemove.find("select").each(function(){ if($(this).data('select2')) $(this).select2('destroy'); });
         cellsToRemove.remove(); // 선택한 td를 삭제
         $("input[name*=RECEIPT_QTY]").trigger("change");
         /* cellsToRemove.find("input[name='OBJID']").each(function() {
@@ -923,10 +939,10 @@ function fn_location_save(){
 															</c:choose>
 														</td>
 														<td>
-															<select name="LOCATION" id="LOCATION_${item.OBJID}" data-select="${item.LOCATION}" class="LOCATION_1 _loc_opt"></select>
+															<select name="LOCATION" id="LOCATION_${item.OBJID}" data-select="${item.LOCATION}" class="LOCATION_1"><option value="">선택</option>${code_map.warehouse}</select>
 														</td>
 														<td>
-															<select name="SUB_LOCATION" id="SUB_LOCATION_${item.OBJID}" data-select="${item.SUB_LOCATION}" class="SUB_LOCATION_1 _acct_opt"></select>
+															<select name="SUB_LOCATION" id="SUB_LOCATION_${item.OBJID}" data-select="${item.SUB_LOCATION}" class="SUB_LOCATION_1"><option value="">선택</option>${code_map.acctCode}</select>
 														</td>
 														<td>
 															<input type="hidden" name="RECEIPT_INV_QTY" id="RECEIPT_INV_QTY_${item.OBJID}" value="${item.RECEIPT_QTY}" />
@@ -985,10 +1001,10 @@ function fn_location_save(){
 																</c:choose>
 															</td>
 																<td>
-																	<select name="LOCATION" id="LOCATION_${item.OBJID}" class="LOCATION_${item.GROUP_SEQ} _loc_opt" data-select="${item.LOCATION}"></select>
+																	<select name="LOCATION" id="LOCATION_${item.OBJID}" class="LOCATION_${item.GROUP_SEQ}" data-select="${item.LOCATION}"><option value="">선택</option>${code_map.warehouse}</select>
 																</td>
 																<td>
-																	<select name="SUB_LOCATION" id="SUB_LOCATION_${item.OBJID}" class="SUB_LOCATION_${item.GROUP_SEQ} _acct_opt" data-select="${item.SUB_LOCATION}"></select>
+																	<select name="SUB_LOCATION" id="SUB_LOCATION_${item.OBJID}" class="SUB_LOCATION_${item.GROUP_SEQ}" data-select="${item.SUB_LOCATION}"><option value="">선택</option>${code_map.acctCode}</select>
 																</td>
 																<td>
 																	<input type="hidden" name="RECEIPT_INV_QTY" id="RECEIPT_INV_QTY_${item.OBJID}" value="${item.RECEIPT_QTY}" />
@@ -1063,10 +1079,12 @@ function fn_location_save(){
 																Text +=	"</td>"; */
 																
 																$("#dataTr_${varStatus.index % partList.size()+1}").append(Text);
-																//selectSetVal("data-select", true);
-																//var selVal = $("#LOCATION_${item.OBJID}").attr("data-select");
-																//$("#LOCATION_${item.OBJID}").val('${item.LOCATION}').trigger("change");//.select2();
-																//$("#SUB_LOCATION_${item.OBJID}").select2();
+																$("#LOCATION_${item.OBJID}").val('${item.LOCATION}').trigger("change");
+																$("#SUB_LOCATION_${item.OBJID}").val('${item.SUB_LOCATION}').trigger("change");
+																if($.fn.select2){
+																	$("#LOCATION_${item.OBJID}").select2({ width:'resolve', placeholder:'선택', allowClear:true });
+																	$("#SUB_LOCATION_${item.OBJID}").select2({ width:'resolve', placeholder:'선택', allowClear:true });
+																}
 															</script>	
 										        		</c:if>
 											        </c:otherwise>
@@ -1084,9 +1102,6 @@ function fn_location_save(){
 												var appendText ="<td rowspan='2' class='NON_ARRIVAL_QTY_TXT' style='width:100px;'>미입고수량</td>";
 												$("#head1").append(appendText);
 												
-												$("select._loc_opt").html(_warehouseOptHtml);
-												$("select._acct_opt").html(_acctCodeOptHtml);
-												selectSetVal("data-select", true);
 											</script>
 											
 											<c:forEach var="item" items="${partList}" varStatus="varStatus">