diff --git a/src/com/pms/service/ApprovalService.java b/src/com/pms/service/ApprovalService.java
index e7df7f5..e3665df 100644
--- a/src/com/pms/service/ApprovalService.java
+++ b/src/com/pms/service/ApprovalService.java
@@ -2276,12 +2276,17 @@ public class ApprovalService {
 
 		// 비고(합계 요약)
 		html.append("<table style='width:100%; border-collapse:collapse;'>");
-		html.append("<tr><td rowspan='3' " + TH + " style='width:30px; writing-mode:vertical-rl;'>비고</td>");
-		html.append("<td " + TH + ">공급가액 합계</td><td " + TD_R + " style='width:150px;'>").append(formatNumber(supplyPrice)).append("</td>");
-		html.append("<td rowspan='3' " + TD_C + ">").append(vatNote).append("</td></tr>");
-		html.append("<tr><td " + TH + ">부가가치세</td><td " + TD_R + ">").append(formatNumber(vat)).append("</td></tr>");
-		html.append("<tr><td " + TH + ">총 계</td><td " + TD_R + " style='font-weight:bold;'>").append(formatNumber(totalAmount)).append("</td></tr>");
+		html.append("<tr><td rowspan='3' " + TH + " style='width:40px; writing-mode:vertical-rl; letter-spacing:8px; font-size:13px;'>비 고</td>");
+		html.append("<td rowspan='3' " + TD + "></td>");
+		html.append("<td " + TH + " style='width:120px; letter-spacing:2px;'>공 급 가 액 합 계</td><td " + TD_R + " style='width:150px;'>").append(formatNumber(supplyPrice)).append("</td></tr>");
+		html.append("<tr><td " + TH + " style='letter-spacing:2px;'>부 가 가 치 세</td><td " + TD_R + ">").append(formatNumber(vat)).append("</td></tr>");
+		html.append("<tr><td " + TH + " style='letter-spacing:5px;'>총 계</td><td " + TD_R + " style='font-weight:bold;'>").append(formatNumber(totalAmount)).append("</td></tr>");
 		html.append("</table>");
+		// 하단 부가세 구분 + 날짜
+		html.append("<div style='display:flex; justify-content:space-between; padding:3px 5px; font-size:11px; border:1px solid #999; border-top:none;'>");
+		html.append("<span>").append(vatNote).append("</span>");
+		html.append("<span>").append(escapeHtml(CommonUtils.checkNull(orderInfo.get("REG_DATETIME")))).append("</span>");
+		html.append("</div>");
 
 		html.append("</div>");
 
@@ -2393,13 +2398,17 @@ public class ApprovalService {
 
 		// 비고
 		html.append("<table>");
-		html.append("<tr><td class='vl' rowspan='3'>비<br/>고</td>");
-		html.append("<th style='width:100px;'>공급가액 합계</th><td class='right' style='width:140px;'>").append(formatNumber(supplyPrice)).append("</td>");
-		html.append("<td rowspan='3' class='center'>").append(vatNote).append("</td>");
-		html.append("<td rowspan='3' style='text-align:right; vertical-align:bottom; font-size:10px;'>").append(regDatetime).append("</td></tr>");
-		html.append("<tr><th>부 가 가 치 세</th><td class='right'>").append(formatNumber(vat)).append("</td></tr>");
-		html.append("<tr><th>총 계</th><td class='right' style='font-weight:bold;'>").append(formatNumber(totalAmount)).append("</td></tr>");
+		html.append("<tr><td class='vl' rowspan='3' style='letter-spacing:8px; font-size:13px;'>비 고</td>");
+		html.append("<td rowspan='3'></td>");
+		html.append("<th style='width:120px; letter-spacing:2px;'>공 급 가 액 합 계</th><td class='right' style='width:150px;'>").append(formatNumber(supplyPrice)).append("</td></tr>");
+		html.append("<tr><th style='letter-spacing:2px;'>부 가 가 치 세</th><td class='right'>").append(formatNumber(vat)).append("</td></tr>");
+		html.append("<tr><th style='letter-spacing:5px;'>총 계</th><td class='right' style='font-weight:bold;'>").append(formatNumber(totalAmount)).append("</td></tr>");
 		html.append("</table>");
+		// 하단 부가세 구분 + 날짜
+		html.append("<div style='display:flex; justify-content:space-between; padding:3px 5px; font-size:11px; border:1px solid #000; border-top:none;'>");
+		html.append("<span>").append(vatNote).append("</span>");
+		html.append("<span>").append(regDatetime).append("</span>");
+		html.append("</div>");
 
 		html.append("</body></html>");
 
@@ -2562,10 +2571,9 @@ public class ApprovalService {
 		html.append("<table class='info-table' style='margin-bottom:15px;'>");
 		html.append("<tr><th style='width:15%'>견적번호</th><td style='width:35%'>").append(estimateNo).append("</td>");
 		html.append("<th style='width:15%'>영업번호</th><td style='width:35%'>").append(contractNo).append("</td></tr>");
-		html.append("<tr><th>고객사</th><td>").append(customerName).append("</td>");
+		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>수신</th><td>").append(recipient).append("</td>");
-		html.append("<th>담당자</th><td>").append(contactPerson).append("</td></tr>");
+		html.append("<tr><th>담당자</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>");
 		
@@ -2682,15 +2690,13 @@ public class ApprovalService {
 		html.append("<td ").append(TD_HEADER).append(" width='15%'>영업번호</td>");
 		html.append("<td ").append(TD_VALUE).append(" width='35%'>").append(escapeHtml(contractNo)).append("</td></tr>");
 		
-		html.append("<tr><td ").append(TD_HEADER).append(">고객사</td>");
+		html.append("<tr><td ").append(TD_HEADER).append(">수신처</td>");
 		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(customerName)).append("</td>");
 		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(">수신</td>");
-		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(recipient)).append("</td>");
-		html.append("<td ").append(TD_HEADER).append(">담당자</td>");
-		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(contactPerson)).append("</td></tr>");
+		html.append("<tr><td ").append(TD_HEADER).append(">담당자</td>");
+		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(contactPerson)).append("</td>");
 		
 		html.append("<tr><td ").append(TD_HEADER).append(">작성자</td>");
 		html.append("<td ").append(TD_VALUE).append(">").append(escapeHtml(writerName)).append("</td>");