diff --git a/WebContent/WEB-INF/view/purchaseOrder/deliveryMngAcceptancePartList.jsp b/WebContent/WEB-INF/view/purchaseOrder/deliveryMngAcceptancePartList.jsp
index e0f054e..81be0e5 100644
--- a/WebContent/WEB-INF/view/purchaseOrder/deliveryMngAcceptancePartList.jsp
+++ b/WebContent/WEB-INF/view/purchaseOrder/deliveryMngAcceptancePartList.jsp
@@ -317,7 +317,7 @@ function fn_purchaseClose(){
 					</h2>
 					<div class="btnArea">
 						<input type="button" class="plm_btns" value="조회" id="btnSearch">
-						<input type="button" class="plm_btns" value="입고등록" id="btnAccept">
+						<!-- <input type="button" class="plm_btns" value="입고등록" id="btnAccept"> -->
 						<input type="button" class="plm_btns" value="매입마감" id="btnClose">
 					</div>
 				</div>
diff --git a/WebContent/WEB-INF/view/salesMng/quotationRequestList.jsp b/WebContent/WEB-INF/view/salesMng/quotationRequestList.jsp
index f42f22a..3273969 100644
--- a/WebContent/WEB-INF/view/salesMng/quotationRequestList.jsp
+++ b/WebContent/WEB-INF/view/salesMng/quotationRequestList.jsp
@@ -88,8 +88,28 @@ var columns = [
 	{headerHozAlign:'center', hozAlign:'center', widthGrow:1.2, title:'프로젝트번호', field:'PROJECT_NUMBER'},
 	{headerHozAlign:'center', hozAlign:'center', widthGrow:0.7, title:'주문유형', field:'ORDER_TYPE_NAME'},
 	{headerHozAlign:'center', hozAlign:'center', widthGrow:0.7, title:'제품구분', field:'PRODUCT_NAME_TITLE'},
-	{headerHozAlign:'center', hozAlign:'left', widthGrow:1.2, title:'품번', field:'PART_NO'},
-	{headerHozAlign:'center', hozAlign:'left', widthGrow:1.5, title:'품명', field:'PART_NAME'},
+	{headerHozAlign:'center', hozAlign:'left', widthGrow:1.2, title:'품번', field:'PART_NO',
+		formatter: function(cell, formatterParams, onRendered){
+			var partNo = fnc_checkNull(cell.getValue());
+			var detailCount = parseInt(fnc_checkNull(cell.getData().DETAIL_COUNT)) || 0;
+			if(partNo === '') return '';
+			if(detailCount > 1) {
+				return partNo + ' <span style="color:#888;">외 ' + (detailCount - 1) + '건</span>';
+			}
+			return partNo;
+		}
+	},
+	{headerHozAlign:'center', hozAlign:'left', widthGrow:1.5, title:'품명', field:'PART_NAME',
+		formatter: function(cell, formatterParams, onRendered){
+			var partName = fnc_checkNull(cell.getValue());
+			var detailCount = parseInt(fnc_checkNull(cell.getData().DETAIL_COUNT)) || 0;
+			if(partName === '') return '';
+			if(detailCount > 1) {
+				return partName + ' <span style="color:#888;">외 ' + (detailCount - 1) + '건</span>';
+			}
+			return partName;
+		}
+	},
 	{headerHozAlign:'center', hozAlign:'left', widthGrow:1.2, title:'업체명', field:'VENDOR_NAME',
 		formatter: function(cell, formatterParams, onRendered){
 			var value = fnc_checkNull(cell.getValue());
diff --git a/src/com/pms/mapper/salesMng.xml b/src/com/pms/mapper/salesMng.xml
index 8cbe26c..8971137 100644
--- a/src/com/pms/mapper/salesMng.xml
+++ b/src/com/pms/mapper/salesMng.xml
@@ -4503,9 +4503,16 @@ ORDER BY V.PATH2
 		PM.PROJECT_NO AS PROJECT_NUMBER,
 		-- 업체 정보
 		CM.CLIENT_NM AS VENDOR_NAME,
-		-- 품번/품명 (프로젝트 정보)
-		PM.PART_NO,
-		PM.PART_NAME,
+		-- 품번/품명 (견적요청서 상세 - 첫 번째 품목)
+		(SELECT QRD.PART_NO FROM QUOTATION_REQUEST_DETAIL QRD 
+		 WHERE QRD.QUOTATION_REQUEST_MASTER_OBJID = QRM.OBJID 
+		 ORDER BY QRD.OBJID LIMIT 1) AS PART_NO,
+		(SELECT QRD.PART_NAME FROM QUOTATION_REQUEST_DETAIL QRD 
+		 WHERE QRD.QUOTATION_REQUEST_MASTER_OBJID = QRM.OBJID 
+		 ORDER BY QRD.OBJID LIMIT 1) AS PART_NAME,
+		-- 견적요청서 상세 품목 개수
+		(SELECT COUNT(*) FROM QUOTATION_REQUEST_DETAIL QRD 
+		 WHERE QRD.QUOTATION_REQUEST_MASTER_OBJID = QRM.OBJID) AS DETAIL_COUNT,
 		-- 수신견적서 첨부파일 개수
 		(SELECT COUNT(*) FROM ATTACH_FILE_INFO WHERE TARGET_OBJID = QRM.OBJID::VARCHAR AND DOC_TYPE = 'QUOTATION_RECEIVED' AND STATUS = 'Active') AS ATTACH_FILE_CNT
 	FROM QUOTATION_REQUEST_MASTER QRM
diff --git a/src/com/pms/service/PurchaseOrderService.java b/src/com/pms/service/PurchaseOrderService.java
index 056b096..2839a39 100644
--- a/src/com/pms/service/PurchaseOrderService.java
+++ b/src/com/pms/service/PurchaseOrderService.java
@@ -3007,11 +3007,30 @@ public class PurchaseOrderService {
 			masterInfo.put("EXCELFILE_NAME", excelName);
 			masterInfo.put("APPR_COMPLETE_DATE", frm2.format(cal.getTime()));
 			
-			// 발주서 테이블 내용 생성
-			String contents_table = this.makePoContentsTable(masterInfo, detailList, apprList, multiMasterList);
+			// pdfSessionId 확인 (PDF 첨부 여부 결정)
+			String pdfSessionId = CommonUtils.checkNull(paramMap.get("pdfSessionId"));
+			boolean isPdfAttach = false;
 			
-			// 메일 본문 생성 (사용자 입력 내용 + 발주서 테이블)
-			String mailContents = this.makeMailContentsWithUserInput(contents, contents_table);
+			// PDF 파일 존재 여부 확인
+			if(!"".equals(pdfSessionId)) {
+				String tempDir = System.getProperty("java.io.tmpdir");
+				File pdfFile = new File(tempDir + File.separator + pdfSessionId + ".pdf");
+				isPdfAttach = pdfFile.exists();
+			}
+			
+			// 발주서 테이블 내용 생성 (PDF 첨부 시에는 사용하지 않음)
+			String contents_table = "";
+			if(!isPdfAttach) {
+				contents_table = this.makePoContentsTable(masterInfo, detailList, apprList, multiMasterList);
+			}
+			
+			// 메일 본문 생성 (PDF 첨부 시에는 사용자 입력 내용만, 아니면 테이블 포함)
+			String mailContents = "";
+			if(isPdfAttach) {
+				mailContents = this.makeMailContentsWithoutTable(contents);
+			} else {
+				mailContents = this.makeMailContentsWithUserInput(contents, contents_table);
+			}
 			
 			// 수신인 이메일 목록 생성
 			ArrayList<String> toUserIdList = new ArrayList<String>();
@@ -3044,10 +3063,26 @@ public class PurchaseOrderService {
 			// 첨부파일 목록 생성
 			ArrayList<HashMap> attachFileList = new ArrayList<HashMap>();
 			
-			// 1. 발주서 엑셀 파일 첨부
-			HashMap excelFile = this.makeMailAttachFileOrderSheet(masterInfo, contents_table);
-			if(excelFile != null) {
-				attachFileList.add(excelFile);
+			// 1. 발주서 첨부 (PDF 또는 엑셀)
+			if(isPdfAttach) {
+				// PDF 파일 첨부
+				String tempDir = System.getProperty("java.io.tmpdir");
+				File pdfFile = new File(tempDir + File.separator + pdfSessionId + ".pdf");
+				String pdfFileName = "발주서_" + poNo + "_" + todayKor + ".pdf";
+				
+				HashMap pdfFileMap = new HashMap();
+				pdfFileMap.put(Constants.Db.COL_FILE_REAL_NAME, pdfFileName);
+				pdfFileMap.put(Constants.Db.COL_FILE_SAVED_NAME, pdfFile.getName());
+				pdfFileMap.put(Constants.Db.COL_FILE_PATH, tempDir);
+				attachFileList.add(pdfFileMap);
+				
+				System.out.println("발주서 PDF 첨부 완료: " + pdfFile.getAbsolutePath());
+			} else {
+				// 엑셀 파일 첨부 (PDF 없을 때)
+				HashMap excelFile = this.makeMailAttachFileOrderSheet(masterInfo, contents_table);
+				if(excelFile != null) {
+					attachFileList.add(excelFile);
+				}
 			}
 			
 			// 2. 도면 파일 압축 첨부 (includeDrawingFiles가 Y인 경우에만)
@@ -3108,6 +3143,36 @@ public class PurchaseOrderService {
 		return resultMap;
 	}
 	
+	/**
+	 * 사용자 입력 내용만으로 메일 본문 생성 (PDF 첨부 시 테이블 없이)
+	 * @param userContents 사용자가 입력한 메일 내용
+	 * @return 완성된 메일 본문
+	 */
+	private String makeMailContentsWithoutTable(String userContents) {
+		StringBuffer sb = new StringBuffer();
+		sb.append("<!DOCTYPE html><html lang='ko' dir='ltr'>");
+		sb.append("<head>");
+		sb.append("      <meta http-equiv='Content-Type' content='text/html; charset=euc-kr'>");
+		sb.append("      <style>");
+		sb.append("      @import url(http://fonts.googleapis.com/earlyaccess/notosanskr.css);");
+		sb.append("      @import url(https://fonts.googleapis.com/css?family=Roboto:100,300,500,500,700,900);");
+		sb.append("      body {font-family: 'Noto Sans KR', sans-serif; background: #fff; width: 100%; position:relative;}");
+		sb.append("      </style>");
+		sb.append("</head>");
+		sb.append("<body style='margin:0; padding:20px;'>");
+		
+		// 사용자 입력 내용 (줄바꿈을 <br>로 변환)
+		sb.append("<div style='white-space: pre-line;'>");
+		sb.append(userContents.replace("\n", "<br>"));
+		sb.append("</div>");
+		
+		sb.append("<div style='margin-top: 20px; color: #666;'>※ 발주서는 첨부파일(PDF)을 확인해주세요.</div>");
+		sb.append("</body>");
+		sb.append("</html>");
+		
+		return sb.toString();
+	}
+	
 	/**
 	 * 사용자 입력 내용과 발주서 테이블을 합친 메일 본문 생성
 	 * @param userContents 사용자가 입력한 메일 내용