diff --git a/WebContent/WEB-INF/view/productionplanning/prodPlanFormPopup.jsp b/WebContent/WEB-INF/view/productionplanning/prodPlanFormPopup.jsp
index bcef2e7..14c0391 100644
--- a/WebContent/WEB-INF/view/productionplanning/prodPlanFormPopup.jsp
+++ b/WebContent/WEB-INF/view/productionplanning/prodPlanFormPopup.jsp
@@ -307,7 +307,19 @@ function fn_loadProjectInfo(projectObjid){
 				$("#REQ_DEL_DATE").val(fnc_checkNull(info.req_del_date));
 				
 				// S/N
-				$("#SERIAL_NO").val(fnc_checkNull(info.serial_no));
+				var serialNoVal = fnc_checkNull(info.serial_no);
+				$("#SERIAL_NO").val(serialNoVal);
+				// snList 동기화 (AJAX 로드 시에도 팝업 목록 갱신)
+				snList = [];
+				snCounter = 1;
+				if(serialNoVal && serialNoVal.trim() != '') {
+					var snArr = serialNoVal.split(',');
+					for(var si = 0; si < snArr.length; si++) {
+						if(snArr[si].trim() != '') {
+							snList.push({ id: snCounter++, value: snArr[si].trim() });
+						}
+					}
+				}
 				
 				// 수주수량
 				$("#ORDER_QTY").val(fnc_checkNull(info.order_qty) || 0);
@@ -479,7 +491,7 @@ function fn_openSnManagePopup() {
 		width: '700px',
 		showConfirmButton: false,
 		showCloseButton: true,
-		didOpen: function() {
+		onOpen: function() {
 			setTimeout(function() {
 				fn_renderSnList();
 				// 엔터키로 추가
diff --git a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/revenueMgmtList.jsp b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/revenueMgmtList.jsp
index f3bc587..037f207 100644
--- a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/revenueMgmtList.jsp
+++ b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/revenueMgmtList.jsp
@@ -227,7 +227,21 @@
 			Swal.fire("매출마감 전 데이터만 매출마감 가능합니다.");
 			return false;
 		}
-		
+
+		// 선택된 항목의 고객사가 모두 동일한지 체크
+		var firstCustomer = fnc_checkNull(targetObj[0].CUSTOMER);
+		var hasDiffCustomer = false;
+		for(var i = 1; i < targetObj.length; i++){
+			if(fnc_checkNull(targetObj[i].CUSTOMER) != firstCustomer){
+				hasDiffCustomer = true;
+				break;
+			}
+		}
+		if(hasDiffCustomer){
+			Swal.fire("동일한 고객사의 데이터만 매출마감할 수 있습니다.");
+			return false;
+		}
+
 		// 매출마감일 입력 팝업
 		Swal.fire({
 			title: '매출마감 처리',
diff --git a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
index fd440ff..0e7dbd9 100644
--- a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
+++ b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesMgmtList.jsp
@@ -215,7 +215,16 @@
 			return;
 		}
 		
-		// 거래명세서 출력 버튼은 항상 새로 작성 (저장된 데이터 무시)
+		// 이미 거래명세서가 생성된 항목이 있는지 확인
+		var alreadyCreated = selectedData.filter(function(row) {
+			return row.HAS_TRANSACTION_STATEMENT === 'Y';
+		});
+		if(alreadyCreated.length > 0) {
+			var projectNames = alreadyCreated.map(function(row) { return row.PROJECT_NO; }).join(', ');
+			alert("이미 거래명세서가 생성된 항목이 있습니다.\n(" + projectNames + ")\n파란 폴더 아이콘을 클릭하여 확인해주세요.");
+			return;
+		}
+
 		localStorage.setItem('loadSavedStatement', 'false');
 		
 		// 같은 거래처인지 확인
@@ -233,15 +242,19 @@
 		console.log(selectedData);
 		localStorage.setItem('transactionStatementData', JSON.stringify(selectedData));
 		
-		// 프로젝트 번호들을 수집
+		// 프로젝트 번호/OBJID 수집
 		var projectNos = selectedData.map(function(row) {
 			return row.PROJECT_NO;
 		}).join(',');
+		var projectObjids = selectedData.map(function(row) {
+			return row.OBJID;
+		}).join(',');
 		
 		// 새로 만든 거래명세서 팝업 열기
 		var popup_width = 1000;
 		var popup_height = 800;
-		var url = "/salesMgmt/transactionStatementForm.do?projectNos=" + encodeURIComponent(projectNos);
+		var url = "/salesMgmt/transactionStatementForm.do?projectNos=" + encodeURIComponent(projectNos)
+				+ "&projectObjids=" + encodeURIComponent(projectObjids);
 		fn_centerPopup(popup_width, popup_height, url);
 	}
 	
@@ -463,8 +476,9 @@ var columns = [
 		cellClick: function(e, cell) {
 			var data = cell.getRow().getData();
 			var projectNo = data.PROJECT_NO;
+			var projectObjid = data.OBJID;
 			var hasStatement = data.HAS_TRANSACTION_STATEMENT === 'Y';
-			if(projectNo) fn_openTransactionStatementPopup(projectNo, hasStatement);
+			if(projectNo) fn_openTransactionStatementPopup(projectNo, projectObjid, hasStatement);
 		}
 	}
 ];
@@ -555,9 +569,9 @@ function fn_search(){
 
 // 출하일 상세 내역 팝업
 // 거래명세서 팝업 열기 (단일 프로젝트)
-function fn_openTransactionStatementPopup(projectNo, hasStatement) {
+function fn_openTransactionStatementPopup(projectNo, projectObjid, hasStatement) {
 	console.log("=== 거래명세서 팝업 열기 ===");
-	console.log("projectNo:", projectNo);
+	console.log("projectNo:", projectNo, "projectObjid:", projectObjid);
 	console.log("hasStatement:", hasStatement);
 	
 	if(!projectNo) {
@@ -583,11 +597,11 @@ function fn_openTransactionStatementPopup(projectNo, hasStatement) {
 	}
 	
 	localStorage.setItem('transactionStatementData', JSON.stringify(projectData));
-	// 파란폴더(저장된 경우)만 여기까지 도달 → DB 데이터 로드
 	localStorage.setItem('loadSavedStatement', 'true');
 	
-	// 거래명세서 팝업 열기
-	var url = "/salesMgmt/transactionStatementForm.do?projectNos=" + encodeURIComponent(projectNo);
+	// 거래명세서 팝업 열기 (OBJID 포함)
+	var url = "/salesMgmt/transactionStatementForm.do?projectNos=" + encodeURIComponent(projectNo)
+			+ "&projectObjids=" + encodeURIComponent(projectObjid);
 	var popup_width = 900;
 	var popup_height = 800;
 	var left = (screen.width - popup_width) / 2;
@@ -688,8 +702,13 @@ function fn_bulkRegister(){
 		}
 	}
 	
-	// 판매등록 팝업 열기 (그리드 데이터 전달)
-	fn_openSaleRegPopupWithData(selectedRow);
+	if(selectedRow.SALES_REG_NO) {
+		// 기존 판매등록 수정 모드
+		fn_openSaleRegPopup(selectedRow.PROJECT_NO, selectedRow.SALES_REG_NO);
+	} else {
+		// 신규 판매등록
+		fn_openSaleRegPopupWithData(selectedRow);
+	}
 }
 </script>
 <style>
diff --git a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesRegForm.jsp b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesRegForm.jsp
index 4820351..ea08651 100644
--- a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesRegForm.jsp
+++ b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/salesRegForm.jsp
@@ -36,10 +36,24 @@
 		// 날짜 선택기 초기화
 		_fnc_datepick();
 		
+		// 출하일: 저장된 값이 없으면 오늘 날짜 설정
+		if(!$("#shippingDate").val() || $("#shippingDate").val().trim() === '') {
+			var today = new Date();
+			var yyyy = today.getFullYear();
+			var mm = String(today.getMonth() + 1).padStart(2, '0');
+			var dd = String(today.getDate()).padStart(2, '0');
+			$("#shippingDate").val(yyyy + '-' + mm + '-' + dd);
+		}
+		
 		// 기존 담당자 값 설정
 		var managerValue = "${saleInfo.MANAGER}";
+		console.log("MANAGER 값:", managerValue);
+		console.log("SHIPPING_METHOD:", "${saleInfo.SHIPPING_METHOD}");
+		console.log("INCOTERMS:", "${saleInfo.INCOTERMS}");
+		console.log("SERIAL_NO:", "${saleInfo.SERIAL_NO}");
 		if(managerValue) {
 			$("#manager").val(managerValue).trigger('change');
+			console.log("담당자 설정 후 선택값:", $("#manager").val());
 		}
 		
 		// 판매환종 초기값 설정 (견적환종과 동기화)
@@ -729,26 +743,17 @@ function fn_calculateSelectedItem() {
                                 <tr>
                                     <td class="input_title">
                                         <label for="salesQuantity">판매수량</label>
-                                        <c:if test="${param.saleNo == null || param.saleNo == ''}">
+                                        <c:if test="${true}">
                                             <span style="color:#666; font-size:11px; display:block; margin-top:2px;">
                                                 (잔량: ${saleInfo.REMAINING_QUANTITY != null ? saleInfo.REMAINING_QUANTITY : saleInfo.ORDER_QUANTITY}개)
                                             </span>
                                         </c:if>
                                     </td>
                                     <td>
-                                        <c:choose>
-                                            <c:when test="${param.saleNo != null && param.saleNo != ''}">
-                                                <input type="number" name="salesQuantity" id="salesQuantity" 
-                                                    value="${saleInfo.SALES_QUANTITY}" 
-                                                    readonly style="background-color: #f5f5f5;" />
-                                            </c:when>
-                                            <c:otherwise>
-                                                <input type="number" name="salesQuantity" id="salesQuantity" 
-                                                    value="${saleInfo.SALES_QUANTITY != null && saleInfo.SALES_QUANTITY != '' && saleInfo.SALES_QUANTITY != 0 ? saleInfo.SALES_QUANTITY : ''}" 
-                                                    onchange="fn_calculateSupplyPrice()" 
-                                                    placeholder="판매할 수량 입력" />
-                                            </c:otherwise>
-                                        </c:choose>
+                                        <input type="number" name="salesQuantity" id="salesQuantity"
+                                            value="${saleInfo.SALES_QUANTITY != null && saleInfo.SALES_QUANTITY != '' && saleInfo.SALES_QUANTITY != 0 ? saleInfo.SALES_QUANTITY : ''}"
+                                            onchange="fn_calculateSupplyPrice()"
+                                            placeholder="판매할 수량 입력" />
                                     </td>
                                     <td class="input_title"><label for="shippingDate">출하일</label></td>
                                     <td>
diff --git a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/transactionStatementForm.jsp b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/transactionStatementForm.jsp
index d938648..034ed32 100644
--- a/WebContent/WEB-INF/view/salesmgmt/salesMgmt/transactionStatementForm.jsp
+++ b/WebContent/WEB-INF/view/salesmgmt/salesMgmt/transactionStatementForm.jsp
@@ -58,7 +58,7 @@ body {
 
 .info-table td {
 	border: 1px solid #000;
-	padding: 6px 10px;
+	padding: 6px 8px;
 	font-size: 9pt;
 	vertical-align: middle;
 }
@@ -386,6 +386,43 @@ body {
 	font-size: 10pt;
 }
 
+/* 좌우 테두리 겹침 방지 (container 2px + cell 1px = 3px 문제 해결) */
+.info-table td.date-label-cell,
+.info-table td.receiver-cell,
+.info-table td.supply-text-cell {
+	border-left: none;
+}
+
+.info-table tr > td:last-child {
+	border-right: none;
+}
+
+.info-table tr:first-child > td {
+	border-top: none;
+}
+
+.items-table tr > th:first-child,
+.items-table tr > td:first-child {
+	border-left: none;
+}
+
+.items-table tr > th:last-child,
+.items-table tr > td:last-child {
+	border-right: none;
+}
+
+.items-table thead tr:first-child > th {
+	border-top: none;
+}
+
+.footer-table tr > td:first-child {
+	border-left: none;
+}
+
+.footer-table tr > td:last-child {
+	border-right: none;
+}
+
 /* 버튼 */
 .button-area {
 	text-align: center;
@@ -416,7 +453,7 @@ body {
 $(document).ready(function(){
 	var today = new Date();
 	var days = ['일', '월', '화', '수', '목', '금', '토'];
-	var dateStr = days[today.getDay()] + "요일, " + (today.getMonth() + 1) + "월 " + today.getDate() + ", " + today.getFullYear();
+	var dateStr = today.getFullYear() + "년 " + (today.getMonth() + 1) + "월 " + today.getDate() + "일 " + days[today.getDay()] + "요일";
 	
 	// 표시용 날짜 (한글)
 	$("#deliveryDate").text(dateStr);
@@ -435,12 +472,12 @@ $(document).ready(function(){
 		var dateText = $(this).text().trim();
 		// 날짜 파싱 시도
 		try {
-			// "목요일, 11월 15, 2025" 형식 파싱
-			var match = dateText.match(/(\d+)월\s*(\d+),?\s*(\d{4})/);
+			// "2025년 3월 5일 수요일" 형식 파싱
+			var match = dateText.match(/(\d{4})년\s*(\d+)월\s*(\d+)일/);
 			if (match) {
-				var year = match[3];
-				var month = String(match[1]).padStart(2, '0');
-				var day = String(match[2]).padStart(2, '0');
+				var year = match[1];
+				var month = String(match[2]).padStart(2, '0');
+				var day = String(match[3]).padStart(2, '0');
 				var isoDate = year + "-" + month + "-" + day;
 				$("#deliveryDateISO").val(isoDate);
 				console.log("날짜 업데이트: " + dateText + " → " + isoDate);
@@ -469,8 +506,10 @@ function fn_loadData() {
 	console.log("저장된 데이터 불러오기:", loadSaved);
 	
 	if(loadSaved && gridData.length > 0) {
-		// 저장된 거래명세서 불러오기
-		fn_loadSavedStatement(gridData[0].PROJECT_NO, gridData);
+		// 저장된 거래명세서 불러오기 (OBJID 기반 조회)
+		var objid = fnc_checkNull("${param.projectObjids}").split(",")[0];
+		if(!objid) objid = gridData[0].OBJID;
+		fn_loadSavedStatement(objid, gridData);
 		return;
 	}
 	
@@ -565,14 +604,14 @@ function fn_loadEmptyStatement(gridData) {
 }
 
 // 저장된 거래명세서 불러오기
-function fn_loadSavedStatement(projectNo, gridData) {
+function fn_loadSavedStatement(projectObjid, gridData) {
 	console.log("=== 저장된 거래명세서 불러오기 ===");
-	console.log("projectNo:", projectNo);
-	
+	console.log("projectObjid:", projectObjid);
+
 	$.ajax({
 		url: '/salesMgmt/getSavedTransactionStatement.do',
 		type: 'POST',
-		data: { projectNo: projectNo },
+		data: { projectObjid: projectObjid },
 		success: function(response) {
 			if(response.success && response.data && response.data.length > 0) {
 				console.log("저장된 데이터:", response.data);
@@ -603,8 +642,8 @@ function fn_loadSavedStatement(projectNo, gridData) {
 					totalVat += vat;
 					
 					var row = $("<tr>");
-					row.append($("<td contenteditable='true' class='text-left'>").text(item.imitemid || item.IMITEMID || ""));
-					row.append($("<td contenteditable='true'>").text(item.prodcd || item.PRODCD || ""));
+					row.append($("<td contenteditable='true' class='text-left'>").text(item.prodcd || item.PRODCD || ""));
+					row.append($("<td contenteditable='true'>").text(item.imitemid || item.IMITEMID || ""));
 					row.append($("<td contenteditable='true'>").text(quantity));
 					row.append($("<td contenteditable='true' class='text-right'>").text(fn_num(item.isprice || item.ISPRICE || 0)));
 					row.append($("<td contenteditable='true' class='text-right'>").text(fn_num(supply)));
@@ -755,8 +794,8 @@ function fn_fillData(data) {
 			totalVat += vat;
 			
 			var row = $("<tr>");
-			row.append($("<td contenteditable='true' class='text-left'>").text(item.PRODUCTNAME || item.productName || ""));
-			row.append($("<td contenteditable='true'>").text(item.SPEC || item.spec || ""));
+			row.append($("<td contenteditable='true' class='text-left'>").html("&nbsp;"));
+			row.append($("<td contenteditable='true'>").text(item.PRODUCTNAME || item.productName || ""));
 			row.append($("<td contenteditable='true'>").text(quantity));
 			row.append($("<td contenteditable='true' class='text-right'>").text(fn_num(item.UNITPRICE || item.unitPrice || 0)));
 			row.append($("<td contenteditable='true' class='text-right'>").text(fn_num(supply)));
@@ -913,6 +952,7 @@ function fn_save() {
 	// 수정된 데이터 수집
 	var data = {
 		projectNos: "${param.projectNos}",
+		projectObjids: "${param.projectObjids}",
 		deliveryDate: $("#deliveryDateISO").val(),
 		receiverName: $("#receiverName").text(),
 		registrationNo: $("#registrationNo").text(),
@@ -1000,7 +1040,7 @@ function fn_close() {
 	<tr class="row-1">
 		<td class="date-label-cell">납품일</td>
 		<td class="date-value-cell" colspan="4">
-			<span id="deliveryDate" contenteditable="true">수요일, 9월 24, 2025</span>
+			<span id="deliveryDate" contenteditable="true">2025년 3월 5일 수요일</span>
 			<input type="hidden" id="deliveryDateISO" value="">
 		</td>
 		<td class="supplier-label-cell" rowspan="5">
@@ -1060,7 +1100,7 @@ function fn_close() {
 		</td>
 		<td class="supplier-field-label">전화 번호</td>
 		<td class="supplier-field-value" colspan="4">
-			<span contenteditable="true" id="supplierTel">TEL:042-602-3300 / FAX:042-672</span>
+			<span contenteditable="true" id="supplierTel">TEL:042-602-3300 / FAX:042-672-3399</span>
 		</td>
 	</tr>
 	</table>
diff --git a/src/com/pms/common/utils/SerialNoSyncUtil.java b/src/com/pms/common/utils/SerialNoSyncUtil.java
new file mode 100644
index 0000000..b54d1c3
--- /dev/null
+++ b/src/com/pms/common/utils/SerialNoSyncUtil.java
@@ -0,0 +1,80 @@
+package com.pms.common.utils;
+
+import java.util.HashMap;
+import java.util.Map;
+
+import org.apache.ibatis.session.SqlSession;
+
+/**
+ * S/N 동기화 유틸리티
+ * - 모든 화면에서 S/N 저장 시 CONTRACT_ITEM_SERIAL(마스터)에 동기화
+ * - 프로젝트 연결이 없는 경우(독립 생산계획 등)는 동기화 skip
+ */
+public class SerialNoSyncUtil {
+
+	/**
+	 * S/N 텍스트를 파싱하여 CONTRACT_ITEM_SERIAL 테이블에 동기화
+	 *
+	 * @param sqlSession 현재 트랜잭션의 SqlSession
+	 * @param projectNo  프로젝트번호 (PROJECT_MGMT.PROJECT_NO)
+	 * @param serialNoText 쉼표 구분 S/N 문자열 (예: "SN001, SN002, SN003")
+	 * @param writer     작성자 ID
+	 */
+	public static void syncSerialToContractItemSerial(
+			SqlSession sqlSession, String projectNo, String serialNoText, String writer) {
+
+		if (projectNo == null || projectNo.trim().isEmpty()) {
+			return;
+		}
+
+		// 1. 프로젝트번호로 CONTRACT_ITEM 조회
+		Map<String, Object> param = new HashMap<String, Object>();
+		param.put("projectNo", projectNo);
+
+		Map<String, Object> contractItem = sqlSession.selectOne(
+				"contractMgmt.getContractItemByProject", param);
+
+		if (contractItem == null) {
+			// CONTRACT_ITEM이 없으면 동기화 불가 (프로젝트-계약 연결 없음)
+			return;
+		}
+
+		String itemObjId = String.valueOf(contractItem.get("item_objid"));
+		if (itemObjId == null || "null".equals(itemObjId) || itemObjId.trim().isEmpty()) {
+			itemObjId = String.valueOf(contractItem.get("ITEM_OBJID"));
+		}
+		if (itemObjId == null || "null".equals(itemObjId) || itemObjId.trim().isEmpty()) {
+			return;
+		}
+
+		// 2. 기존 S/N 비활성화
+		Map<String, Object> deleteParam = new HashMap<String, Object>();
+		deleteParam.put("itemObjId", itemObjId);
+		sqlSession.update("contractMgmt.deleteItemSerials", deleteParam);
+
+		// 3. 새 S/N 삽입
+		if (serialNoText == null || serialNoText.trim().isEmpty()) {
+			return;
+		}
+
+		String[] serialNumbers = serialNoText.split(",");
+		int seq = 1;
+
+		for (String sn : serialNumbers) {
+			String trimmedSn = sn.trim();
+			if (trimmedSn.isEmpty()) {
+				continue;
+			}
+
+			Map<String, Object> insertParam = new HashMap<String, Object>();
+			insertParam.put("objId", CommonUtils.createObjId());
+			insertParam.put("itemObjId", itemObjId);
+			insertParam.put("seq", seq);
+			insertParam.put("serialNo", trimmedSn);
+			insertParam.put("writer", writer);
+
+			sqlSession.insert("contractMgmt.insertContractItemSerial", insertParam);
+			seq++;
+		}
+	}
+}
diff --git a/src/com/pms/mapper/productionplanning.xml b/src/com/pms/mapper/productionplanning.xml
index 3b8b4f7..e6f793a 100644
--- a/src/com/pms/mapper/productionplanning.xml
+++ b/src/com/pms/mapper/productionplanning.xml
@@ -4776,7 +4776,17 @@
 			PP.REQ_DEL_DATE,
 			PP.PART_NO,
 			PP.PART_NAME,
-			PP.SERIAL_NO,
+			-- S/N: CONTRACT_ITEM_SERIAL(마스터) 우선, 없으면 PRODUCTION_PLAN 텍스트 fallback
+			COALESCE(
+				(SELECT STRING_AGG(CIS.SERIAL_NO, ', ' ORDER BY CIS.SERIAL_NO)
+				FROM PROJECT_MGMT PM
+				JOIN CONTRACT_ITEM CI ON CI.CONTRACT_OBJID = PM.CONTRACT_OBJID
+					AND CI.PART_OBJID = PM.PART_OBJID AND CI.STATUS = 'ACTIVE'
+				JOIN CONTRACT_ITEM_SERIAL CIS ON CIS.ITEM_OBJID = CI.OBJID
+					AND UPPER(CIS.STATUS) = 'ACTIVE' AND CIS.SERIAL_NO IS NOT NULL
+				WHERE PM.OBJID::VARCHAR = PP.PROJECT_OBJID),
+				PP.SERIAL_NO
+			) AS SERIAL_NO,
 			PP.ORDER_QTY,
 			PP.EXTRA_PROD_QTY,
 			PP.TOTAL_PROD_QTY,
diff --git a/src/com/pms/salesmgmt/controller/SalesNcollectMgmtController.java b/src/com/pms/salesmgmt/controller/SalesNcollectMgmtController.java
index 6b4a3dc..b1d83d2 100644
--- a/src/com/pms/salesmgmt/controller/SalesNcollectMgmtController.java
+++ b/src/com/pms/salesmgmt/controller/SalesNcollectMgmtController.java
@@ -352,25 +352,25 @@ public class SalesNcollectMgmtController {
 			return "/salesmgmt/salesMgmt/projectDetailView";
 		}
 	}
-	// saleNo가 있지만 "detail"이 아니면 프로젝트 기본 정보 조회 모드
+	// saleNo가 있지만 "detail"이 아니면 판매등록 수정 모드 - getSaleInfo로 S/N 포함 조회
 	else if(paramMap.get("saleNo") != null && !paramMap.get("saleNo").equals("")) {
-		System.out.println("=== 프로젝트 기본 정보 조회 모드 ===");
-		Map<String, Object> orderDataParam = new HashMap<String, Object>();
-		orderDataParam.put("orderNo", paramMap.get("orderNo"));
-		saleInfo = salesNcollectMgmtService.getOrderDataByOrderNo(orderDataParam);
+		System.out.println("=== 판매등록 수정 모드 ===");
+		Map<String, Object> saleInfoParam = new HashMap<String, Object>();
+		saleInfoParam.put("orderNo", paramMap.get("orderNo"));
+		saleInfoParam.put("saleNo", paramMap.get("saleNo"));
+		saleInfo = salesNcollectMgmtService.getSaleInfo(saleInfoParam);
 		
 		if(saleInfo != null) {
 			salesCurrency = CommonUtils.nullToEmpty((String)saleInfo.get("SALES_CURRENCY"));
-			saleInfo.put("ORDER_QUANTITY", saleInfo.get("SALES_QUANTITY"));
 			
-			Map<String, Object> shipmentParam = new HashMap<String, Object>();
-			shipmentParam.put("projectNo", paramMap.get("orderNo"));
-			Integer totalShipped = salesNcollectMgmtService.getTotalShippedQuantity(shipmentParam);
-			saleInfo.put("SALES_QUANTITY", totalShipped != null ? totalShipped : 0);
-			
-			System.out.println("=== 프로젝트 기본 정보 조회 완료 ===");
-			System.out.println("ORDER_QUANTITY (수주수량): " + saleInfo.get("ORDER_QUANTITY"));
-			System.out.println("SALES_QUANTITY (총 판매수량): " + saleInfo.get("SALES_QUANTITY"));
+			System.out.println("=== 판매등록 수정 모드 조회 완료 ===");
+			System.out.println("SALE_NO: " + saleInfo.get("SALE_NO"));
+			System.out.println("ORDER_QUANTITY: " + saleInfo.get("ORDER_QUANTITY"));
+			System.out.println("SALES_QUANTITY: " + saleInfo.get("SALES_QUANTITY"));
+			System.out.println("SERIAL_NO: " + saleInfo.get("SERIAL_NO"));
+			System.out.println("MANAGER: " + saleInfo.get("MANAGER"));
+			System.out.println("INCOTERMS: " + saleInfo.get("INCOTERMS"));
+			System.out.println("SHIPPING_METHOD: " + saleInfo.get("SHIPPING_METHOD"));
 		}
 	}
 	// saleNo가 없으면 신규 판매 등록 모드 -> 수주 데이터만 조회
@@ -430,6 +430,20 @@ public class SalesNcollectMgmtController {
 	request.setAttribute("orderInfo", saleInfo);
 	}
 	
+	// 수정 모드: saleInfo에서 담당자 선택값 반영
+	if(saleInfo != null && saleInfo.get("MANAGER") != null) {
+		String selectedManager = saleInfo.get("MANAGER").toString();
+		System.out.println("=== 담당자 선택값 반영 ===");
+		System.out.println("selectedManager: [" + selectedManager + "]");
+		codeMap.put("managerList", commonService.bizMakeOptionList("", selectedManager, "common.getUserselect"));
+	} else {
+		System.out.println("=== 담당자 선택값 없음 ===");
+		System.out.println("saleInfo null: " + (saleInfo == null));
+		if(saleInfo != null) {
+			System.out.println("MANAGER value: " + saleInfo.get("MANAGER"));
+		}
+	}
+
 	// 환종(통화) - 공통코드 0001533
 	codeMap.put("salesCurrency", 
 			commonService.bizMakeOptionList("0001533", salesCurrency, "common.getCodeselect"));
diff --git a/src/com/pms/salesmgmt/mapper/contractMgmt.xml b/src/com/pms/salesmgmt/mapper/contractMgmt.xml
index 9386ede..3749e46 100644
--- a/src/com/pms/salesmgmt/mapper/contractMgmt.xml
+++ b/src/com/pms/salesmgmt/mapper/contractMgmt.xml
@@ -5685,12 +5685,11 @@ WHERE
 	WHERE OBJID = #{itemObjId}
 </update>
 
-<!-- 특정 품목의 S/N 전체 삭제 -->
-<update id="deleteItemSerials" parameterType="map">
-	UPDATE CONTRACT_ITEM_SERIAL
-	SET STATUS = 'INACTIVE'
+<!-- 특정 품목의 S/N 전체 삭제 (hard delete: 유니크 제약조건 충돌 방지) -->
+<delete id="deleteItemSerials" parameterType="map">
+	DELETE FROM CONTRACT_ITEM_SERIAL
 	WHERE ITEM_OBJID = #{itemObjId}
-</update>
+</delete>
 
 <!-- 고객사 담당자 정보 조회 -->
 <select id="getCustomerContactInfo" parameterType="map" resultType="map">
@@ -5875,4 +5874,16 @@ WHERE
 	ORDER BY CI.SEQ
 </select>
 
+<!-- 프로젝트번호 또는 OBJID로 CONTRACT_ITEM 조회 (S/N 동기화용) -->
+<select id="getContractItemByProject" parameterType="map" resultType="map">
+	SELECT CI.OBJID AS ITEM_OBJID
+	FROM PROJECT_MGMT PM
+	JOIN CONTRACT_ITEM CI
+		ON CI.CONTRACT_OBJID = PM.CONTRACT_OBJID
+		AND CI.PART_OBJID = PM.PART_OBJID
+		AND CI.STATUS = 'ACTIVE'
+	WHERE (PM.PROJECT_NO = #{projectNo} OR PM.OBJID::VARCHAR = #{projectNo})
+	LIMIT 1
+</select>
+
 </mapper>
\ No newline at end of file
diff --git a/src/com/pms/salesmgmt/mapper/salesNcollectMgmt.xml b/src/com/pms/salesmgmt/mapper/salesNcollectMgmt.xml
index 1fb1c24..1ef2cef 100644
--- a/src/com/pms/salesmgmt/mapper/salesNcollectMgmt.xml
+++ b/src/com/pms/salesmgmt/mapper/salesNcollectMgmt.xml
@@ -844,19 +844,22 @@
 			FROM CONTRACT_MGMT CM WHERE CM.OBJID = T.CONTRACT_OBJID) AS PAYMENT_TYPE,
 	T.PART_NO AS PRODUCT_NO,
 	T.PART_NAME AS PRODUCT_NAME,
-	-- S/N: 해당 품목의 시리얼 번호 (여러 개일 경우 "S/N 외 N건" 형식)
-	(SELECT
-		CASE
-			WHEN COUNT(*) = 0 THEN ''
-			WHEN COUNT(*) = 1 THEN MIN(CIS.SERIAL_NO)
-			ELSE MIN(CIS.SERIAL_NO) || ' 외 ' || (COUNT(*) - 1)::TEXT || '건'
-		END
-	FROM CONTRACT_ITEM CI
-	LEFT JOIN CONTRACT_ITEM_SERIAL CIS ON CI.OBJID = CIS.ITEM_OBJID AND UPPER(CIS.STATUS) = 'ACTIVE'
-	WHERE CI.CONTRACT_OBJID = T.CONTRACT_OBJID 
-		AND CI.PART_OBJID = T.PART_OBJID
-		AND CI.STATUS = 'ACTIVE'
-		AND CIS.SERIAL_NO IS NOT NULL) AS SERIAL_NO,
+	-- S/N: CONTRACT_ITEM_SERIAL(마스터) 우선, 없으면 판매등록 텍스트 fallback (그리드 요약용)
+	COALESCE(
+		(SELECT
+			CASE
+				WHEN COUNT(*) = 0 THEN NULL
+				WHEN COUNT(*) = 1 THEN MIN(CIS.SERIAL_NO)
+				ELSE MIN(CIS.SERIAL_NO) || ' 외 ' || (COUNT(*) - 1)::TEXT || '건'
+			END
+		FROM CONTRACT_ITEM CI
+		LEFT JOIN CONTRACT_ITEM_SERIAL CIS ON CI.OBJID = CIS.ITEM_OBJID AND UPPER(CIS.STATUS) = 'ACTIVE'
+		WHERE CI.CONTRACT_OBJID = T.CONTRACT_OBJID
+			AND CI.PART_OBJID = T.PART_OBJID
+			AND CI.STATUS = 'ACTIVE'
+			AND CIS.SERIAL_NO IS NOT NULL),
+		SR.serial_no
+	) AS SERIAL_NO,
 		COALESCE(T.QUANTITY::numeric, 0) AS ORDER_QUANTITY,
 		-- 요청납기: CONTRACT_ITEM 우선, 없으면 PROJECT_MGMT, 없으면 CONTRACT_MGMT
 		COALESCE(
@@ -893,20 +896,10 @@
 	COALESCE(SR.sales_vat, 0) AS SALES_VAT,
 	COALESCE(SR.sales_total_amount, 0) AS SALES_TOTAL_AMOUNT,
 	COALESCE(SR.sales_total_amount, 0) AS SALES_TOTAL_AMOUNT_KRW,
-	-- 잔량 계산: 수주수량 - shipment_log의 split_quantity 합계
-	COALESCE(T.QUANTITY::numeric, 0) - COALESCE(
-		(SELECT SUM(COALESCE(split_quantity, 0)) 
-		 FROM shipment_log 
-		 WHERE target_objid = T.PROJECT_NO), 
-		0
-	) AS REMAINING_QUANTITY,
-	-- 잔량원화총액 계산: (수주수량 - shipment_log 합계) * 판매단가
-	(COALESCE(T.QUANTITY::numeric, 0) - COALESCE(
-		(SELECT SUM(COALESCE(split_quantity, 0)) 
-		 FROM shipment_log 
-		 WHERE target_objid = T.PROJECT_NO), 
-		0
-	)) * COALESCE(SR.sales_unit_price, 0) AS REMAINING_AMOUNT_KRW,
+	-- 잔량 계산: 수주수량 - sales_registration.sales_quantity
+	COALESCE(T.QUANTITY::numeric, 0) - COALESCE(SR.sales_quantity, 0) AS REMAINING_QUANTITY,
+	-- 잔량원화총액 계산: 잔량 * 판매단가
+	(COALESCE(T.QUANTITY::numeric, 0) - COALESCE(SR.sales_quantity, 0)) * COALESCE(SR.sales_unit_price, 0) AS REMAINING_AMOUNT_KRW,
 	COALESCE(SR.sales_currency, T.CONTRACT_CURRENCY) AS SALES_CURRENCY,
 	CODE_NAME(COALESCE(SR.sales_currency, T.CONTRACT_CURRENCY)) AS SALES_CURRENCY_NAME,
 	COALESCE(SR.sales_exchange_rate, T.CONTRACT_PRICE_CURRENCY::numeric, 0) AS SALES_EXCHANGE_RATE,
@@ -942,13 +935,14 @@
 					THEN '분할판매'
 				ELSE ''
 			END AS SALES_STATUS,
+		SR.sale_no AS SALES_REG_NO,
 		T.OBJID::VARCHAR AS SALE_NO,
 		'ORIGINAL' AS RECORD_TYPE,
 		'' AS SPLIT_LOG_ID,
-		-- 거래명세서 존재 여부
+		-- 거래명세서 존재 여부 (LinkedProjectObjids에 해당 프로젝트 OBJID 포함 여부)
 		CASE WHEN EXISTS(
-			SELECT 1 FROM NSWOS100_TBL 
-			WHERE OdOrderNo = T.PROJECT_NO
+			SELECT 1 FROM NSWOS100_TBL
+			WHERE T.OBJID::VARCHAR = ANY(STRING_TO_ARRAY(LinkedProjectObjids, ','))
 		) THEN 'Y' ELSE 'N' END AS HAS_TRANSACTION_STATEMENT
 	FROM PROJECT_MGMT AS T
 	LEFT JOIN sales_registration SR ON T.PROJECT_NO = SR.project_no
@@ -1346,7 +1340,18 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			AND T.CUSTOMER_OBJID = #{customer_objid}
 		</if>
 		<if test="serialNo != null and serialNo != ''">
-			AND SR.serial_no LIKE '%' || #{serialNo} || '%'
+			AND (
+				EXISTS (
+					SELECT 1 FROM CONTRACT_ITEM CI
+					JOIN CONTRACT_ITEM_SERIAL CIS ON CI.OBJID = CIS.ITEM_OBJID
+					WHERE CI.CONTRACT_OBJID = T.CONTRACT_OBJID
+					AND CI.PART_OBJID = T.PART_OBJID
+					AND CI.STATUS = 'ACTIVE'
+					AND UPPER(CIS.STATUS) = 'ACTIVE'
+					AND UPPER(CIS.SERIAL_NO) LIKE UPPER('%' || #{serialNo} || '%')
+				)
+				OR SR.serial_no LIKE '%' || #{serialNo} || '%'
+			)
 		</if>
 		<if test="poNo != null and poNo != ''">
 			AND EXISTS (SELECT 1 FROM CONTRACT_MGMT CM WHERE CM.OBJID = T.CONTRACT_OBJID AND CM.PO_NO LIKE '%' || #{poNo} || '%')
@@ -1550,19 +1555,17 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			FROM CONTRACT_MGMT CM WHERE CM.OBJID = T.CONTRACT_OBJID) AS PAYMENT_TYPE,
 	T.PART_NO AS PRODUCT_NO,
 	T.PART_NAME AS PRODUCT_NAME,
-	-- S/N: 해당 품목의 시리얼 번호 (여러 개일 경우 "S/N 외 N건" 형식)
-	(SELECT
-		CASE
-			WHEN COUNT(*) = 0 THEN ''
-			WHEN COUNT(*) = 1 THEN MIN(CIS.SERIAL_NO)
-			ELSE MIN(CIS.SERIAL_NO) || ' 외 ' || (COUNT(*) - 1)::TEXT || '건'
-		END
-	FROM CONTRACT_ITEM CI
-	LEFT JOIN CONTRACT_ITEM_SERIAL CIS ON CI.OBJID = CIS.ITEM_OBJID AND UPPER(CIS.STATUS) = 'ACTIVE'
-	WHERE CI.CONTRACT_OBJID = T.CONTRACT_OBJID 
-		AND CI.PART_OBJID = T.PART_OBJID
-		AND CI.STATUS = 'ACTIVE'
-		AND CIS.SERIAL_NO IS NOT NULL) AS SERIAL_NO,
+	-- S/N: CONTRACT_ITEM_SERIAL(마스터) 우선, 전체 콤마 리스트 (판매등록 폼 파싱용)
+	COALESCE(
+		(SELECT STRING_AGG(CIS.SERIAL_NO, ', ' ORDER BY CIS.SERIAL_NO)
+		FROM CONTRACT_ITEM CI
+		LEFT JOIN CONTRACT_ITEM_SERIAL CIS ON CI.OBJID = CIS.ITEM_OBJID AND UPPER(CIS.STATUS) = 'ACTIVE'
+		WHERE CI.CONTRACT_OBJID = T.CONTRACT_OBJID
+			AND CI.PART_OBJID = T.PART_OBJID
+			AND CI.STATUS = 'ACTIVE'
+			AND CIS.SERIAL_NO IS NOT NULL),
+		SR.serial_no
+	) AS SERIAL_NO,
 		COALESCE(T.QUANTITY::numeric, 0) AS ORDER_QUANTITY,
 		-- 요청납기: CONTRACT_ITEM 우선, 없으면 PROJECT_MGMT, 없으면 CONTRACT_MGMT
 		COALESCE(
@@ -1648,8 +1651,8 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			CODE_NAME(CM.CONTRACT_CURRENCY) AS SALES_CURRENCY_NAME,
 			COALESCE(CM.EXCHANGE_RATE::NUMERIC, 0) AS SALES_EXCHANGE_RATE,
 			
-			-- 수주 날짜 - VARCHAR 타입이므로 그대로 사용
-			CM.ORDER_DATE AS SHIPPING_DATE,
+			-- 출하일 기본값: 오늘 날짜
+			TO_CHAR(CURRENT_DATE, 'YYYY-MM-DD') AS SHIPPING_DATE,
 			
 			-- 담당자
 			CM.PM_USER_ID AS MANAGER
@@ -1662,7 +1665,6 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			CM.OBJID,
 			CM.CONTRACT_CURRENCY,
 			CM.EXCHANGE_RATE,
-			CM.ORDER_DATE,
 			CM.PM_USER_ID
 	</select>
 	
@@ -1696,8 +1698,8 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 		CODE_NAME(CM.CONTRACT_CURRENCY) AS SALES_CURRENCY_NAME,
 		COALESCE(NULLIF(CM.EXCHANGE_RATE, '')::NUMERIC, 0) AS SALES_EXCHANGE_RATE,
 		
-		-- 수주 날짜 - VARCHAR 타입이므로 그대로 사용
-		CM.ORDER_DATE AS SHIPPING_DATE,
+		-- 출하일 기본값: 오늘 날짜
+		TO_CHAR(CURRENT_DATE, 'YYYY-MM-DD') AS SHIPPING_DATE,
 		
 		-- 담당자
 		CM.PM_USER_ID AS MANAGER
@@ -1711,7 +1713,6 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 		CM.OBJID,
 		CM.CONTRACT_CURRENCY,
 		CM.EXCHANGE_RATE,
-		CM.ORDER_DATE,
 		CM.PM_USER_ID,
 		PM.QUANTITY
 	</select>
@@ -1920,6 +1921,30 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			WHERE target_objid = #{projectNo}
 		),
 		shipping_order_status = '출하지시'
+		<if test="managerUserId != null and managerUserId != ''">
+			, manager_user_id = #{managerUserId}
+		</if>
+		<if test="incoterms != null and incoterms != ''">
+			, incoterms = #{incoterms}
+		</if>
+		<if test="serialNo != null and serialNo != ''">
+			, serial_no = #{serialNo}
+		</if>
+		<if test="shippingMethod != null and shippingMethod != ''">
+			, shipping_method = #{shippingMethod}
+		</if>
+		<if test="shippingDate != null and shippingDate != ''">
+			, shipping_date = TO_DATE(#{shippingDate}, 'YYYY-MM-DD')
+		</if>
+		<if test="salesUnitPrice != null and salesUnitPrice != ''">
+			, sales_unit_price = #{salesUnitPrice}::numeric
+		</if>
+		<if test="salesCurrency != null and salesCurrency != ''">
+			, sales_currency = #{salesCurrency}
+		</if>
+		<if test="salesExchangeRate != null and salesExchangeRate != ''">
+			, sales_exchange_rate = #{salesExchangeRate}::numeric
+		</if>
 		WHERE sale_no = #{saleNo}
 	</update>
 	
@@ -1976,7 +2001,7 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 		WHERE PM.PROJECT_NO = #{projectNo}
 	</select>
 	
-	<!-- 거래명세서 저장 - NSWOS100_TBL 테이블 사용 -->
+	<!-- 거래명세서 저장 - NSWOS100_TBL 테이블 사용 (ON CONFLICT DO UPDATE) -->
 	<insert id="saveTransactionStatement" parameterType="map">
 		/* salesNcollectMgmt.saveTransactionStatement - 거래명세서 저장 */
 		INSERT INTO NSWOS100_TBL (
@@ -1995,6 +2020,7 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			,IsQty            /* 납품수량 */
 			,IsPrice          /* 납품단가 */
 			,IsAmount         /* 납품금액 */
+			,LinkedProjectObjids  /* 연결된 프로젝트 OBJID 목록 */
 		) VALUES (
 			 #{suVndCd}                                    /* 업체코드 */
 			,#{issueDt}                                    /* 작성일자 */
@@ -2011,6 +2037,7 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			,COALESCE(#{isQty}, 0)::integer                /* 납품수량 */
 			,COALESCE(#{isPrice}, 0)::numeric              /* 납품단가 */
 			,COALESCE(#{isAmount}, 0)::numeric             /* 납품금액 */
+			,#{linkedProjectObjids}                        /* 연결된 프로젝트 OBJID 목록 */
 		) ON CONFLICT (SuVndCd, IssueDt, IssueNo, IsNo) DO
 		UPDATE SET
 			 ProdCd = COALESCE(#{prodCd}, '')
@@ -2024,6 +2051,7 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			,IsQty = COALESCE(#{isQty}, 0)::integer
 			,IsPrice = COALESCE(#{isPrice}, 0)::numeric
 			,IsAmount = COALESCE(#{isAmount}, 0)::numeric
+			,LinkedProjectObjids = #{linkedProjectObjids}
 	</insert>
 	
 	<!-- 거래명세서 번호 생성 -->
@@ -2051,7 +2079,7 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 	
 	<select id="getSavedTransactionStatement" parameterType="map" resultType="map">
 		/* salesNcollectMgmt.getSavedTransactionStatement - 저장된 거래명세서 조회 */
-		SELECT 
+		SELECT
 			SuVndCd,
 			IssueDt,
 			IssueNo,
@@ -2066,9 +2094,10 @@ ORDER BY T.REGDATE DESC, T.PROJECT_NO DESC
 			IsDt,
 			IsQty,
 			IsPrice,
-			IsAmount
+			IsAmount,
+			LinkedProjectObjids
 		FROM NSWOS100_TBL
-		WHERE OdOrderNo = #{projectNo}
+		WHERE #{projectObjid} = ANY(STRING_TO_ARRAY(LinkedProjectObjids, ','))
 		ORDER BY IsNo
 	</select>
 	
diff --git a/src/com/pms/salesmgmt/service/SalesNcollectMgmtService.java b/src/com/pms/salesmgmt/service/SalesNcollectMgmtService.java
index 4caab37..eb07b59 100644
--- a/src/com/pms/salesmgmt/service/SalesNcollectMgmtService.java
+++ b/src/com/pms/salesmgmt/service/SalesNcollectMgmtService.java
@@ -29,6 +29,7 @@ import com.pms.common.SqlMapConfig;
 import com.pms.common.bean.PersonBean;
 import com.pms.common.utils.CommonUtils;
 import com.pms.common.utils.Constants;
+import com.pms.common.utils.SerialNoSyncUtil;
 import com.pms.api.SalesSlipApiClient;
 
 /**
@@ -367,100 +368,70 @@ public Map<String, Object> saveSaleRegistration(HttpServletRequest request, Map<
 	}
 	
 	System.out.println("serialNo: " + paramMap.get("serialNo"));
-	System.out.println("manager → managerUserId: " + paramMap.get("managerUserId"));
+	System.out.println("manager: " + paramMap.get("manager"));
 	
-	// 모든 판매를 shipment_log에 기록 (분할 출하 방식 통일)
-	// 1. 해당 프로젝트의 sales_registration 레코드 확인
-	Map<String, Object> checkParam = new HashMap<String, Object>();
-	checkParam.put("orderNo", projectNo);
-	Map<String, Object> existingSale = sqlSession.selectOne("salesNcollectMgmt.getSaleInfo", checkParam);
-	
-	Object saleNoObj = null;
-	if(existingSale != null) {
-		saleNoObj = existingSale.get("SALE_NO");
-		if(saleNoObj == null) saleNoObj = existingSale.get("sale_no");
-	}
-	
-	System.out.println("existingSale: " + (existingSale != null ? "있음" : "없음"));
-	System.out.println("SALE_NO: " + saleNoObj);
-	
-	// 2. sales_registration 레코드가 없으면 먼저 생성
-	if(saleNoObj == null) {
-		System.out.println("sales_registration 레코드 생성 (첫 판매)");
+	// saleNo가 있으면 수정 모드 → sales_registration 직접 UPDATE
+	if(saleNo != null && !"".equals(saleNo)) {
+		System.out.println("=== 수정 모드: updateSaleRegistration ===");
+		paramMap.put("shippingOrderStatus", "출하지시");
+		sqlSession.update("salesNcollectMgmt.updateSaleRegistration", paramMap);
+	} else {
+		// 신규 등록 모드
+		System.out.println("=== 신규 등록 모드 ===");
 		
-		// sales_registration에 기본 레코드 INSERT (수량은 0으로)
-		Map<String, Object> baseRecord = new HashMap<String, Object>();
-		baseRecord.put("orderNo", projectNo);
-		baseRecord.put("salesQuantity", 0); // 기본 레코드는 수량 0
-		baseRecord.put("salesUnitPrice", paramMap.get("salesUnitPrice"));
-		baseRecord.put("salesSupplyPrice", 0);
-		baseRecord.put("salesVat", 0);
-		baseRecord.put("salesTotalAmount", 0);
-		baseRecord.put("salesCurrency", paramMap.get("salesCurrency"));
-		baseRecord.put("salesExchangeRate", paramMap.get("salesExchangeRate"));
-		baseRecord.put("shippingDate", paramMap.get("shippingDate"));
-		baseRecord.put("shippingMethod", paramMap.get("shippingMethod"));
-		baseRecord.put("managerUserId", paramMap.get("managerUserId")); // 위에서 manager → managerUserId 매핑됨
-		baseRecord.put("incoterms", paramMap.get("incoterms"));
-		baseRecord.put("serialNo", paramMap.get("serialNo"));
-		System.out.println("insertSaleRegistration - serialNo: " + paramMap.get("serialNo"));
-		baseRecord.put("shippingOrderStatus", "출하지시"); // 자동으로 출하지시 상태 설정
-		baseRecord.put("cretEmpNo", paramMap.get("cretEmpNo"));
+		// 1. 해당 프로젝트의 sales_registration 레코드 확인
+		Map<String, Object> checkParam = new HashMap<String, Object>();
+		checkParam.put("orderNo", projectNo);
+		Map<String, Object> existingSale = sqlSession.selectOne("salesNcollectMgmt.getSaleInfo", checkParam);
 		
-		sqlSession.insert("salesNcollectMgmt.insertSaleRegistration", baseRecord);
-		
-		// 생성된 sale_no 조회
-		existingSale = sqlSession.selectOne("salesNcollectMgmt.getSaleInfo", checkParam);
-		saleNoObj = existingSale.get("SALE_NO");
-		if(saleNoObj == null) saleNoObj = existingSale.get("sale_no");
-		
-		System.out.println("생성된 SALE_NO: " + saleNoObj);
-	}
-	
-	// 3. shipment_log에 판매 기록 INSERT
-	System.out.println("shipment_log에 판매 기록 INSERT");
-	
-	Object orderQtyObj = existingSale.get("ORDER_QUANTITY");
-	if(orderQtyObj == null) orderQtyObj = existingSale.get("order_quantity");
-	
-	System.out.println("ORDER_QUANTITY: " + orderQtyObj);
-	
-	if(orderQtyObj == null || saleNoObj == null) {
-		System.out.println("=== existingSale 전체 내용 ===");
-		for(Object key : existingSale.keySet()) {
-			System.out.println(key + ": " + existingSale.get(key));
+		Object saleNoObj = null;
+		if(existingSale != null) {
+			saleNoObj = existingSale.get("SALE_NO");
+			if(saleNoObj == null) saleNoObj = existingSale.get("sale_no");
+		}
+		
+		System.out.println("existingSale: " + (existingSale != null ? "있음" : "없음"));
+		System.out.println("SALE_NO: " + saleNoObj);
+		
+		// 2. sales_registration 레코드가 없으면 생성
+		if(saleNoObj == null) {
+			System.out.println("sales_registration 레코드 생성 (첫 판매)");
+			
+			Map<String, Object> baseRecord = new HashMap<String, Object>();
+			baseRecord.put("orderNo", projectNo);
+			baseRecord.put("salesQuantity", paramMap.get("salesQuantity"));
+			baseRecord.put("salesUnitPrice", paramMap.get("salesUnitPrice"));
+			baseRecord.put("salesSupplyPrice", paramMap.get("salesSupplyPrice"));
+			baseRecord.put("salesVat", paramMap.get("salesVat"));
+			baseRecord.put("salesTotalAmount", paramMap.get("salesTotalAmount"));
+			baseRecord.put("salesCurrency", paramMap.get("salesCurrency"));
+			baseRecord.put("salesExchangeRate", paramMap.get("salesExchangeRate"));
+			baseRecord.put("shippingDate", paramMap.get("shippingDate"));
+			baseRecord.put("shippingMethod", paramMap.get("shippingMethod"));
+			baseRecord.put("managerUserId", paramMap.get("manager"));
+			baseRecord.put("incoterms", paramMap.get("incoterms"));
+			baseRecord.put("serialNo", paramMap.get("serialNo"));
+			baseRecord.put("shippingOrderStatus", "출하지시");
+			baseRecord.put("cretEmpNo", paramMap.get("cretEmpNo"));
+			
+			sqlSession.insert("salesNcollectMgmt.insertSaleRegistration", baseRecord);
+			System.out.println("sales_registration INSERT 완료");
+		} else {
+			// 이미 레코드가 있으면 UPDATE
+			System.out.println("기존 레코드 존재 → updateSaleRegistration");
+			paramMap.put("shippingOrderStatus", "출하지시");
+			sqlSession.update("salesNcollectMgmt.updateSaleRegistration", paramMap);
 		}
-		throw new RuntimeException("ORDER_QUANTITY 또는 SALE_NO가 null입니다");
 	}
 	
-	paramMap.put("targetObjid", projectNo);
-	paramMap.put("originalQuantity", orderQtyObj);
+	// S/N → CONTRACT_ITEM_SERIAL 동기화
+	String serialNo = CommonUtils.nullToEmpty((String) paramMap.get("serialNo"));
+	String writer = CommonUtils.nullToEmpty((String) paramMap.get("cretEmpNo"));
 	
-	// 잔량 계산
-	int orderQuantity = Integer.parseInt(String.valueOf(orderQtyObj).split("\\.")[0]);
-	int salesQuantity = Integer.parseInt(String.valueOf(paramMap.get("salesQuantity")));
-	int remainingQuantity = orderQuantity - salesQuantity;
-	
-	System.out.println("orderQuantity: " + orderQuantity);
-	System.out.println("salesQuantity: " + salesQuantity);
-	System.out.println("remainingQuantity: " + remainingQuantity);
-	
-	paramMap.put("remainingQuantity", remainingQuantity);
-	paramMap.put("parentSaleNo", saleNoObj);
-	
-	System.out.println("shipment_log INSERT 직전 파라미터:");
-	System.out.println("  targetObjid: " + paramMap.get("targetObjid"));
-	System.out.println("  parentSaleNo: " + paramMap.get("parentSaleNo"));
-	System.out.println("  cretEmpNo: " + paramMap.get("cretEmpNo"));
-	
-	sqlSession.insert("salesNcollectMgmt.insertShipmentLog", paramMap);
-	
-	// 4. sales_registration의 sales_quantity를 shipment_log 합계로 업데이트
-	System.out.println("sales_registration 업데이트 - shipment_log 합계 반영");
-	Map<String, Object> updateParam = new HashMap<String, Object>();
-	updateParam.put("projectNo", projectNo);
-	updateParam.put("saleNo", saleNoObj);
-	sqlSession.update("salesNcollectMgmt.updateSalesQuantityFromShipmentLog", updateParam);
+	if(projectNo != null && !projectNo.isEmpty()) {
+		SerialNoSyncUtil.syncSerialToContractItemSerial(
+				sqlSession, projectNo, serialNo, writer);
+	}
 		
 		sqlSession.commit();
 		resultMap.put("result", true);
@@ -1514,52 +1485,64 @@ public Map<String, Object> saveSaleRegistration(HttpServletRequest request, Map<
 			System.out.println("=== 거래명세서 저장 시작 ===");
 			System.out.println("paramMap: " + paramMap);
 			
-			// 업체코드 (고객 정보에서 추출 필요 - 임시로 '0001' 사용)
 			String suVndCd = "0001";
-			
-			// 작성일자 (오늘 날짜)
 			SimpleDateFormat sdf = new SimpleDateFormat("yyyyMMdd");
-			String issueDt = sdf.format(new Date());
-			
-			// 납품일자 포맷 변환 (한글 날짜 또는 YYYY-MM-DD → YYYYMMDD)
+
+			// 납품일자 포맷 변환
 			String deliveryDate = "";
+			String defaultIssueDt = sdf.format(new Date());
 			if(paramMap.get("deliveryDate") != null && !paramMap.get("deliveryDate").equals("")) {
 				String deliveryDateStr = String.valueOf(paramMap.get("deliveryDate"));
-				
-				// 한글 날짜 형식인 경우 (예: "목요일, 11월 13, 2025")
-				// 오늘 날짜로 대체
 				if(deliveryDateStr.contains("월") || deliveryDateStr.contains("일")) {
-					deliveryDate = issueDt;  // 작성일자와 동일하게 설정
-					System.out.println("납품일자 변환 (한글): " + deliveryDateStr + " → " + deliveryDate + " (오늘 날짜 사용)");
-				}
-				// YYYY-MM-DD 형식인 경우
-				else if(deliveryDateStr.contains("-")) {
-					deliveryDate = deliveryDateStr.replaceAll("-", "");  // "2025-11-13" → "20251113"
-					System.out.println("납품일자 변환 (하이픈): " + deliveryDateStr + " → " + deliveryDate);
-				}
-				// 이미 YYYYMMDD 형식인 경우
-				else if(deliveryDateStr.length() == 8) {
+					deliveryDate = defaultIssueDt;
+				} else if(deliveryDateStr.contains("-")) {
+					deliveryDate = deliveryDateStr.replaceAll("-", "");
+				} else if(deliveryDateStr.length() == 8) {
 					deliveryDate = deliveryDateStr;
-					System.out.println("납품일자 변환 (8자리): " + deliveryDateStr + " → " + deliveryDate);
-				}
-				// 그 외의 경우 오늘 날짜 사용
-				else {
-					deliveryDate = issueDt;
-					System.out.println("납품일자 변환 (기타): " + deliveryDateStr + " → " + deliveryDate + " (오늘 날짜 사용)");
+				} else {
+					deliveryDate = defaultIssueDt;
 				}
 			}
-			
-			// 거래명세서 번호 생성
-			Map<String, Object> noParam = new HashMap<String, Object>();
-			noParam.put("suVndCd", suVndCd);
-			noParam.put("issueDt", issueDt);
-			Integer issueNo = sqlSession.selectOne("salesNcollectMgmt.getNextTransactionStatementNo", noParam);
-			
-			System.out.println("업체코드: " + suVndCd);
-			System.out.println("작성일자: " + issueDt);
-			System.out.println("거래명세서번호: " + issueNo);
-			
-			// 품목 정보 저장
+
+			// 연결된 프로젝트 OBJID 목록 (콤마 구분)
+			String linkedProjectObjids = paramMap.get("projectObjids") != null
+					? String.valueOf(paramMap.get("projectObjids")) : "";
+
+			// 첫 번째 프로젝트 OBJID로 기존 거래명세서 확인
+			String firstObjid = linkedProjectObjids.split(",")[0].trim();
+			Map<String, Object> checkParam = new HashMap<String, Object>();
+			checkParam.put("projectObjid", firstObjid);
+			List<Map<String, Object>> existingData = sqlSession.selectList("salesNcollectMgmt.getSavedTransactionStatement", checkParam);
+
+			String issueDt;
+			Integer issueNo;
+
+			if(existingData != null && !existingData.isEmpty()) {
+				Map<String, Object> first = existingData.get(0);
+				issueDt = String.valueOf(first.get("issuedt"));
+				issueNo = Integer.parseInt(String.valueOf(first.get("issueno")));
+				// 기존 거래명세서 업데이트 시 DB에 저장된 LinkedProjectObjids 유지
+				String existingLinked = String.valueOf(first.get("linkedprojectobjids"));
+				if(existingLinked != null && !existingLinked.isEmpty() && !"null".equals(existingLinked)) {
+					linkedProjectObjids = existingLinked;
+				}
+				System.out.println("기존 거래명세서 업데이트: IssueDt=" + issueDt + ", IssueNo=" + issueNo + ", LinkedObjids=" + linkedProjectObjids);
+			} else {
+				issueDt = defaultIssueDt;
+				Map<String, Object> noParam = new HashMap<String, Object>();
+				noParam.put("suVndCd", suVndCd);
+				noParam.put("issueDt", issueDt);
+				issueNo = sqlSession.selectOne("salesNcollectMgmt.getNextTransactionStatementNo", noParam);
+				System.out.println("신규 거래명세서 생성: IssueDt=" + issueDt + ", IssueNo=" + issueNo);
+			}
+
+			// OdOrderNo용 첫 번째 프로젝트번호 (기존 호환)
+			String firstProjectNo = String.valueOf(paramMap.get("projectNos")).split(",")[0].trim();
+			if(firstProjectNo.length() > 50) {
+				firstProjectNo = firstProjectNo.substring(0, 50);
+			}
+
+			// 거래명세서 1건만 저장 (모든 품목 포함)
 			List<Map<String, Object>> items = (List<Map<String, Object>>) paramMap.get("items");
 			if(items != null && items.size() > 0) {
 				int seqNo = 1;
@@ -1569,76 +1552,53 @@ public Map<String, Object> saveSaleRegistration(HttpServletRequest request, Map<
 					insertParam.put("issueDt", issueDt);
 					insertParam.put("issueNo", issueNo);
 					insertParam.put("isNo", seqNo);
-					
-					// 품목 정보
-					insertParam.put("prodCd", "");  // 기종코드
-					
-					// 발주번호 (프로젝트번호) - VARCHAR(15) 제한
-					String projectNos = String.valueOf(paramMap.get("projectNos"));
-					if(projectNos.length() > 15) {
-						projectNos = projectNos.substring(0, 15);  // 15자로 자르기
+
+					String productName = item.get("productName") != null ? String.valueOf(item.get("productName")) : "";
+					if(productName.length() > 50) {
+						productName = productName.substring(0, 50);
 					}
-					insertParam.put("odOrderNo", projectNos);
-					
-					// 품번 - VARCHAR(15) 제한
+					insertParam.put("prodCd", productName);
+					insertParam.put("odOrderNo", firstProjectNo);
+					insertParam.put("linkedProjectObjids", linkedProjectObjids);
+
 					String spec = String.valueOf(item.get("spec"));
-					if(spec != null && spec.length() > 15) {
-						spec = spec.substring(0, 15);  // 15자로 자르기
+					if(spec != null && spec.length() > 50) {
+						spec = spec.substring(0, 50);
 					}
 					insertParam.put("imItemId", spec);
-					
-					insertParam.put("rmDueDt", "");  // 납기일자
-					
-					// 수량 정보
+					insertParam.put("rmDueDt", "");
+
 					String quantityStr = String.valueOf(item.get("quantity"));
 					quantityStr = quantityStr.replaceAll(",", "").replaceAll("[^0-9]", "");
 					int quantity = 0;
-					try {
-						quantity = Integer.parseInt(quantityStr);
-					} catch(Exception e) {
-						quantity = 0;
-					}
-					insertParam.put("rmOrderQty", quantity);  // 발주수량
-					insertParam.put("rmRcptQty", 0);  // 입고처리수량
-					insertParam.put("rmRemQty", 0);  // 잔량
-					insertParam.put("isDt", deliveryDate);  // 납기일자 (포맷 변환된 값)
-					insertParam.put("isQty", quantity);  // 납품수량
-					
-					// 금액 정보
+					try { quantity = Integer.parseInt(quantityStr); } catch(Exception e) { quantity = 0; }
+					insertParam.put("rmOrderQty", quantity);
+					insertParam.put("rmRcptQty", 0);
+					insertParam.put("rmRemQty", 0);
+					insertParam.put("isDt", deliveryDate);
+					insertParam.put("isQty", quantity);
+
 					String unitPriceStr = String.valueOf(item.get("unitPrice"));
 					unitPriceStr = unitPriceStr.replaceAll(",", "").replaceAll("[^0-9.]", "");
 					double unitPrice = 0;
-					try {
-						unitPrice = Double.parseDouble(unitPriceStr);
-					} catch(Exception e) {
-						unitPrice = 0;
-					}
-					
+					try { unitPrice = Double.parseDouble(unitPriceStr); } catch(Exception e) { unitPrice = 0; }
+
 					String supplyPriceStr = String.valueOf(item.get("supplyPrice"));
 					supplyPriceStr = supplyPriceStr.replaceAll(",", "").replaceAll("[^0-9.]", "");
 					double supplyPrice = 0;
-					try {
-						supplyPrice = Double.parseDouble(supplyPriceStr);
-					} catch(Exception e) {
-						supplyPrice = 0;
-					}
-					
-					insertParam.put("isPrice", unitPrice);  // 납품단가
-					insertParam.put("isAmount", supplyPrice);  // 납품금액
-					
+					try { supplyPrice = Double.parseDouble(supplyPriceStr); } catch(Exception e) { supplyPrice = 0; }
+
+					insertParam.put("isPrice", unitPrice);
+					insertParam.put("isAmount", supplyPrice);
+
 					System.out.println("품목 " + seqNo + " 저장: " + item.get("productName"));
-					System.out.println("  - 품번: " + item.get("spec"));
-					System.out.println("  - 수량: " + quantity);
-					System.out.println("  - 단가: " + unitPrice);
-					System.out.println("  - 금액: " + supplyPrice);
-					
 					sqlSession.insert("salesNcollectMgmt.saveTransactionStatement", insertParam);
 					seqNo++;
 				}
 			}
-			
+
 			sqlSession.commit();
-			
+
 			resultMap.put("success", true);
 			resultMap.put("message", "거래명세서가 저장되었습니다.");
 			resultMap.put("issueNo", issueNo);
diff --git a/src/com/pms/service/ProductionPlanningService.java b/src/com/pms/service/ProductionPlanningService.java
index 5602f2e..4dd5edd 100644
--- a/src/com/pms/service/ProductionPlanningService.java
+++ b/src/com/pms/service/ProductionPlanningService.java
@@ -18,6 +18,7 @@ import com.pms.common.SqlMapConfig;
 import com.pms.common.bean.PersonBean;
 import com.pms.common.utils.CommonUtils;
 import com.pms.common.utils.Constants;
+import com.pms.common.utils.SerialNoSyncUtil;
 
 @Service
 public class ProductionPlanningService {
@@ -1897,20 +1898,28 @@ public class ProductionPlanningService {
 		SqlSession sqlSession = null;
 		
 		try {
-			sqlSession = SqlMapConfig.getInstance().getSqlSession();
+			sqlSession = SqlMapConfig.getInstance().getSqlSession(false);
 			
 			String objid = CommonUtils.nullToEmpty((String)paramMap.get("OBJID"));
 			String actionType = CommonUtils.nullToEmpty((String)paramMap.get("actionType"));
 			
 			if("regist".equals(actionType) || "".equals(objid)) {
-				// 신규 등록
 				paramMap.put("OBJID", CommonUtils.createObjId());
 				sqlSession.insert("productionplanning.insertProdPlan", paramMap);
 			} else {
-				// 수정
 				sqlSession.update("productionplanning.updateProdPlan", paramMap);
 			}
 			
+			// S/N → CONTRACT_ITEM_SERIAL 동기화 (프로젝트 연결 시)
+			String projectNo = CommonUtils.nullToEmpty((String)paramMap.get("PROJECT_NO"));
+			String serialNo = CommonUtils.nullToEmpty((String)paramMap.get("SERIAL_NO"));
+			String writer = CommonUtils.nullToEmpty((String)paramMap.get("userId"));
+			
+			if(!projectNo.isEmpty()) {
+				SerialNoSyncUtil.syncSerialToContractItemSerial(
+						sqlSession, projectNo, serialNo, writer);
+			}
+			
 			sqlSession.commit();
 			result = true;
 		} catch(Exception e) {