diff --git a/src/main/webapp/publish/css/content.css b/src/main/webapp/publish/css/content.css
index ae8a01f5..ee4f4508 100644
--- a/src/main/webapp/publish/css/content.css
+++ b/src/main/webapp/publish/css/content.css
@@ -1073,7 +1073,8 @@ button.check_validity:hover  {border: 1px solid #a3a3a3;box-shadow: 0px 0px 5px
 .pay_cont .tType1 button {height: 40px; margin-right: 2px;}
 .pay_cont .tType1 .btnType17 {font-size: 16px; width: 100px;}
 .pay_cont .excel_middle {margin: 20px 0 10px 0;}
-.pay_cont .excel_middle .selType2 {width: 82px; height: 32px; margin-left: 0;}
+.pay_cont .excel_middle .selType2 {/* width: 82px;  */height: 32px; margin-left: 0;}
+.pay_cont .select_btnWrap{display:flex;justify-content:space-between;align-items:center;}
 .pay_cont .select_btnWrap .add_text2 {font-size: 16px; padding-top: 7px; color: #666; font-weight: 300;}
 .pay_cont .select_btnWrap .add_text2 .accountinfo {padding:2px 0 0 10px; color:#21376c; font-weight:400;}
 .pay_cont .select_btnWrap .add_text2 .accountinfo span {font-size:14px; color:#697593; padding:0 0 0 10px;}
@@ -1081,7 +1082,7 @@ button.check_validity:hover  {border: 1px solid #a3a3a3;box-shadow: 0px 0px 5px
 .pay_cont .excel_middle .level_btn{margin: 0 5px; border: 1px solid #002c9a; color: #002c9a;}
 .pay_cont .excel_middle .level_btn img{margin-top: -3px;}
 
-.pay_cont .excel_middle .print_btn {margin: 0 5px;}
+/* .pay_cont .excel_middle .print_btn {margin: 0 5px;} */
 .pay_cont .pay_info {display: flex; justify-content: center; background-color: #efeff0; width: 100%; padding: 16px 0; border-radius: 5px; margin: 20px 0 50px 0; box-sizing: border-box; }
 .pay_cont .pay_info p:nth-child(1) {font-size: 18px;}
 .pay_cont .pay_info p:nth-child(2), .pay_cont .pay_info p:nth-child(3) {font-size: 16px; font-weight: 300;}
@@ -1131,6 +1132,9 @@ button.check_validity:hover  {border: 1px solid #a3a3a3;box-shadow: 0px 0px 5px
 .hisroy_price .hisroy_price_in>div>p:first-child {float: left;}
 .hisroy_price .hisroy_price_in>div>p:last-child {float: right;}
 .hisroy_price .hisroy_price_in>div>p>span {font-size: 22px; font-family: 'GmarketSansBold'; color: #002c9a; padding-right: 5px;}
+
+.price_history_cont .tType4 .btnType20{margin:0;}
+
 	/*후불회원 요금 사용내역*/
 .hisroy_price .hisroy_defprice_in {position:relative; background-color: #f2f2f2; width: calc(100%/4 - 10px); padding: 28px 22px 40px 22px; border-radius: 5px; box-sizing: border-box;}
 .hisroy_price .hisroy_defprice_in>p {font-size: 20px; font-weight: 600;  margin-bottom: 25px;  font-family: 'GmarketSansBold';}
@@ -1227,13 +1231,20 @@ button.check_validity:hover  {border: 1px solid #a3a3a3;box-shadow: 0px 0px 5px
 .pay_cont .bill_tab p {padding:0 0 0 20px;}
 .pay_cont .bill_content_wrap .bill_content {display:none;}
 
-.pay3_list td.td_payInfo span{position: relative; margin: 0 8px;}
+/* .pay3_list td.td_payInfo span{position: relative; margin: 0 8px;}
 .pay3_list td.td_payInfo span::after{position: absolute; content: " "; width: 1px; height: 12px; background-color: #666; left: 2px; top: 50%; transform: translateY(-50%);}
+.pay3_list .tType4 tbody td p{display:inline-block;width:auto;margin:0;vertical-align:middle;}
 .pay3_list td button{margin-right: 5px; padding: 0 10px; width: auto;}
 .pay3_list td button:last-child{margin-right: 0;}
 .pay3_list td button.btnType.btnType20 {display:block;margin:5px auto;}
 .pay3_list td button.btnType.btnType20:first-child {margin-top:10px;}
 .pay3_list td button.btnType.btnType20:last-child {margin-bottom:10px;}
+.pay3_list td button.btnType.btn_use_status{display:inline-block;margin:0;} */
+
+.pay3_list td.td_payInfo span{position: relative; margin: 0 8px;}
+.pay3_list td.td_payInfo span::after{position: absolute; content: " "; width: 1px; height: 12px; background-color: #666; left: 2px; top: 50%; transform: translateY(-50%);}
+.pay3_list .tType4 tbody td p{display:inline-block;width:auto;margin:0;vertical-align:middle;}
+.pay3_list td button{width:auto;padding:0 10px;margin:0;}
 
 /* 결제하기 */
 .charg_cont {background-color: #fff;padding: 40px;border-radius: 10px; min-height: 589px; display: none;}
diff --git a/src/main/webapp/publish/css/estimate.css b/src/main/webapp/publish/css/estimate.css
index a1d37130..65fdf828 100644
--- a/src/main/webapp/publish/css/estimate.css
+++ b/src/main/webapp/publish/css/estimate.css
@@ -31,6 +31,7 @@
 
 .est_body .cont2 {background-color: #f2f2f2; padding: 0 20px; border: 1px solid #ccc; border-radius: 5px; margin: 13px 0 20px 0; height: 50px; line-height: 50px; box-sizing: border-box;}
 .est_body .cont2 p:first-child {float: left; font-size: 16px; font-weight: 500;}
+.est_body .cont2 p:first-child span{font-size:13px;font-weight:400;color:#666;}
 .est_body .cont2 p:last-child {float: right; font-size: 13px; font-weight: 300;}
 .est_body .cont2 p span {font-size: 20px; font-weight: 700;}
 
diff --git a/src/main/webapp/publish/js/content.js b/src/main/webapp/publish/js/content.js
index 1bb43796..33c04a56 100644
--- a/src/main/webapp/publish/js/content.js
+++ b/src/main/webapp/publish/js/content.js
@@ -694,6 +694,9 @@ function TabType2(obj, tabId) {
 	//해시태그
 	$('.tab_depth4 .tDep2_hashTag a').removeClass('on');
 	$('.tab_depth4 .tDep2_hashTag a').eq(0).addClass('on');
+	
+	$(".api_guide_con").not($tabCn).removeClass("current");
+	$(".api_guide_con").not($tabCn).fadeOut(0);
 
 	currTabId = tabId;
 
diff --git a/src/main/webapp/publish/payment3.html b/src/main/webapp/publish/payment3.html
index 69263d81..e5f1a00a 100644
--- a/src/main/webapp/publish/payment3.html
+++ b/src/main/webapp/publish/payment3.html
@@ -252,12 +252,13 @@
                         <!-- //기간설정 -->
 
                         <div class="excel_middle">
-                            <div class="select_btnWrap clearfix">
-                                <div class="add_text2" style="line-height: 1.3em;">
+                            <div class="select_btnWrap ">
+                                <div class="add_text2" style="line-height:1.4;font-size:15px;padding:0;">
                                     ※ 요금 결제내역은 결제일을 기준으로 최대 6개월까지만 조회가능합니다.
                                     <br>※ 간편결제 영수증은 결제하신 서비스를 통해 제공됩니다.
+                                    <br>※ 거래명세서는 세금계산서 발행일로부터 30일 이내에만 출력이 가능합니다.
                                 </div>
-                                <div style="padding-top: 10px;">
+                                <div>
                                     <button type="button" class="excel_btn"><i class="downroad"></i>엑셀 다운로드</button>
                                     <button type="button" class="print_btn"><i class="print_img"></i>인쇄하기</button>
                                     <label for="pageUnit" class="label">검색조건 선택</label>
@@ -279,7 +280,7 @@
                                     <col style="width: 15%;">
                                     <col style="width: 15%;">
                                     <col style="width: 15%;">
-                                    <col style="width: 20%;">
+                                    <col style="width: 25%;">
                                 </colgroup>
                                 <thead>
                                     <tr>
@@ -336,7 +337,7 @@
                                         <td class="tRight">20,909,000</td>
                                         <td>결제완료</td>
                                         <td>
-                                            <p class="fwMd c_002c9a">세금계산서 발행완료</p>
+                                            <button class="btnType btnType20 btn_use_status" onclick="window.open('/publish/transaction_statement.html','','width=790,height=800')">거래명세서</button>
                                         </td>
                                     </tr>
                                     <tr>
@@ -347,7 +348,18 @@
                                         <td class="tRight">20,909,000</td>
                                         <td>결제완료</td>
                                         <td>
-                                            <p class="fwMd c_222">세금계산서 발행대기</p>
+                                            <p class="c_002c9a">세금계산서 발행완료</p>
+                                        </td>
+                                    </tr>
+                                    <tr>
+                                        <td>19</td>
+                                        <td>2025-03-05 14:40:00</td>
+                                        <td>개인전용계좌<br>(전용계좌번호)</td>
+                                        <td class="tRight">23,000,000</td>
+                                        <td class="tRight">20,909,000</td>
+                                        <td>결제완료</td>
+                                        <td>
+                                            <p class="c_222">세금계산서 발행대기</p>
                                         </td>
                                     </tr>
                                     <tr>
@@ -367,8 +379,8 @@
                                         <td class="tRight">20,909,000</td>
                                         <td>결제완료</td>
                                         <td>
+                                            <button class="btnType btnType20">세금계산서</button>
                                             <button class="btnType btnType20">현금영수증</button>
-                                            <button class="btnType btnType20">간이영수증</button>
                                         </td>
                                     </tr>
                                 </tbody>
@@ -425,7 +437,7 @@
                         <!-- //기간설정 -->
 
                         <div class="excel_middle">
-                            <div class="select_btnWrap clearfix">
+                            <div class="select_btnWrap ">
                                 <div class="add_text2" style="line-height: 1.3em;">
                                     ※ 포인트 교환내역은 교환일을 기준으로 최대 6개월까지만 조회 가능합니다.
                                 </div>
@@ -761,7 +773,7 @@
                             <!-- //기간설정 -->
 
                             <div class="excel_middle">
-                                <div class="select_btnWrap clearfix">
+                                <div class="select_btnWrap">
                                     <div class="add_text2"></div>
                                     <div>
                                         <button type="button" class="excel_btn" onclick="javascript:refundExcelDownload();">
diff --git a/src/main/webapp/publish/payment4.html b/src/main/webapp/publish/payment4.html
index 272a3971..aa878ec4 100644
--- a/src/main/webapp/publish/payment4.html
+++ b/src/main/webapp/publish/payment4.html
@@ -32,9 +32,9 @@
 
 	<script>
 		$(function () {
-			
+
 			// 거래명세서/사용내역서 발행
-			$(".btn_publish").click(function(){
+			$(".btn_publish").click(function () {
 				var thisVal = $("[name='publish']:checked").val();
 				var popup_wid = "820";
 				var popup_ht = "820";
@@ -305,21 +305,28 @@
 					</div>
 					<div class="price_history_cont" id="listTab2_5">
 						<div class="list_info">
-							<p>총 <span>10</span>건</p>
+							<p>총 <span>10</span>건 (1,148원)</p>
 							<div>
-								<button type="button" class="print_btn"><i class="print_img"></i>인쇄하기</button>
-								<button type="button" class="pdf_btn"><i class="pdf_img"></i>PDF저장</button>
+								<button type="button" class="btnType btn_36 border_gray btnType12" onclick="window.open('/publish/use_statement.html','','width=790,height=800');">사용내역서</button>
 								<button type="button" class="excel_btn"><i class="downroad"></i>엑셀 다운로드</button>
+								<label for="pageUnit" class="label">검색조건 선택</label>
+								<select name="pageUnit" id="pageUnit" class="selType2">
+									<option value="10" selected="">10줄</option>
+									<option value="20">20줄</option>
+									<option value="30">30줄</option>
+									<option value="100">100줄</option>
+								</select>
 							</div>
 						</div>
 						<div class="tb_wrap">
 							<table class="tType4">
 								<colgroup>
 									<col style="width: auto;">
-									<col style="width: 15%;">
-									<col style="width: 15%;">
-									<col style="width: 15%;">
-									<col style="width: 20%;">
+									<col style="width: 9%;">
+									<col style="width: 10%;">
+									<col style="width: 12%;">
+									<col style="width: 12%;">
+									<col style="width: 16%;">
 								</colgroup>
 								<thead>
 									<tr>
@@ -330,64 +337,77 @@
 											</div>
 										</th>
 										<th rowspan="2">
-											문자유형
+											형태
 											<div class="sort_wrap">
 												<input type="button" class="sort sortBtn" id="sort_orderByCode">
 											</div>
 										</th>
 										<th rowspan="2">내용</th>
-										<th rowspan="2">발송건수</th>
-										<th>사용</th>
+										<th colspan="2">발송건수</th>
+										<th rowspan="2">금액(원)</th>
 									</tr>
 									<tr>
-										<th>충전금</th>
+										<th>성공</th>
+										<th style="border-right:1px solid #ccc;">실패</th>
 									</tr>
 								</thead>
 								<tbody>
 									<tr>
-										<td colspan="5">
+										<td colspan="6">
 											검색 결과가 없습니다.
 										</td>
 									</tr>
 									<tr>
-										<td>2025-04-21 18:19:48</td>
+										<td>2025-04-21 18:19</td>
 										<td>알림톡</td>
 										<td><button class="btnType btnType20" data-tooltip="allimTalk_detail_popup">상세보기</button></td>
 										<td>
-											<p class="fwRg c_002c9a">1/0</p>
+											<p class="fwRg c_002c9a">187</p>
+										</td>
+										<td>
+											<p class="fwRg c_222">23</p>
 										</td>
 										<td>
 											<p class="fwRg c_002c9a">5</p>
 										</td>
 									</tr>
 									<tr>
-										<td>2025-04-21 18:19:48</td>
+										<td>2025-04-21 18:19</td>
 										<td>단문</td>
 										<td><button class="btnType btnType20" data-tooltip="shotMsg_detail_popup">상세보기</button></td>
 										<td>
-											<p class="fwRg c_002c9a">1/0</p>
+											<p class="fwRg c_002c9a">187</p>
+										</td>
+										<td>
+											<p class="fwRg c_222">23</p>
 										</td>
 										<td>
 											<p class="fwRg c_002c9a">5</p>
 										</td>
 									</tr>
 									<tr>
-										<td>2025-04-21 18:19:48</td>
+										<td>2025-04-21 18:19</td>
 										<td>장문</td>
 										<td><button class="btnType btnType20" data-tooltip="longMsg_detail_popup">상세보기</button></td>
 										<td>
-											<p class="fwRg c_002c9a">1/0</p>
+											<p class="fwRg c_002c9a">187</p>
+										</td>
+										<td>
+											<p class="fwRg c_222">23</p>
 										</td>
 										<td>
 											<p class="fwRg c_002c9a">5</p>
 										</td>
 									</tr>
 									<tr>
-										<td>2025-04-21 18:19:48</td>
+										<td>2025-04-21 18:19</td>
 										<td>그림</td>
 										<td><button class="btnType btnType20" data-tooltip="photoMsg_detail_popup">상세보기</button></td>
 										<td>
-											<p class="fwRg c_002c9a">1/0</p>
+											<p class="fwRg c_002c9a">187</p>
+										</td>
+										<td>
+											<p class="fwRg c_222">23</p>
 										</td>
 										<td>
 											<p class="fwRg c_002c9a">5</p>
@@ -396,7 +416,7 @@
 								</tbody>
 							</table>
 						</div>
-						<div class="publish_btn clearfix">
+						<!-- <div class="publish_btn clearfix">
 							<div>
 								<input type="radio" name="publish" id="publishS" value="statement" checked>
 								<label for="publishS">거래명세서</label>
@@ -410,7 +430,7 @@
 							<div>
 								<button type="button" class="btnType btn_publish">발행하기</button>
 							</div>
-						</div>
+						</div> -->
 						<!-- pagination -->
 						<ul class="pagination">
 							<li class="page_first"><button><img src="/publish/images/content/page_first.png" alt=""></button></li>
diff --git a/src/main/webapp/publish/transaction_statement.html b/src/main/webapp/publish/transaction_statement.html
index f8d5befb..4e65892e 100644
--- a/src/main/webapp/publish/transaction_statement.html
+++ b/src/main/webapp/publish/transaction_statement.html
@@ -13,13 +13,10 @@
     <link rel="stylesheet" href="/publish/css/font.css">
     <link rel="stylesheet" href="/publish/css/button.css">
 
-    <style>
-        .est_table th.text {text-align: center;vertical-align: middle;}
-    </style>
-
 </head>
 
 <body>
+    <!-- 견적서 -->
     <div class="estimate_wrap">
         <div class="estimate">
             <div class="est_head clearfix">
@@ -30,160 +27,285 @@
                 </div>
             </div>
             <div class="est_body">
-                <h2>거래명세서<span>(공급받는자 보관용)</span></h2>
-                <div class="cont1">
-                    <div>
-                        <p>공급받는자</p>
+                <h2>거래명세서<span style="font-size:20px;font-weight:400;">(공급받는자 보관용)</span></h2>
+                <div class="cont1 tb_ver2" style="display:flex;">
+                    <div style="width:calc((100% - 40px)/2);">
+                        <p>공급받는 자</p>
                         <table class="est_table">
-                            <caption>공급받는자 정보</caption>
+                            <caption>등록번호, 상호, 성명, 전화번호, 이메일 정보 제공</caption>
                             <colgroup>
-                                <col style="width: 50px;">
+                                <col style="width: 60px;">
                                 <col style="width: auto;">
                             </colgroup>
                             <tbody>
                                 <tr>
-                                    <th>수<span class="blank"></span>신</th>
-                                    <td>원영현</td>
+                                    <th>등록번호</th>
+                                    <td>사업자등록번호
+                                        <!--(개인회원인 경우 하이픈(-) 처리)-->
+                                    </td>
                                 </tr>
                                 <tr>
-                                    <th>참<span class="blank"></span>조</th>
-                                    <td>원영현 (01093414986)</td>
+                                    <th style="letter-spacing:-0.69px;">상&ensp;&ensp;&ensp;&nbsp;&nbsp;호</th>
+                                    <td>기업명
+                                        <!-- (개인회원인 경우 하이픈(-) 처리-->
+                                    </td>
                                 </tr>
                                 <tr>
-                                    <th>거래일자</th>
-                                    <td>2024-04-26~2025-04-25</td>
+                                    <th style="letter-spacing:-0.69px;">성&ensp;&ensp;&ensp;&nbsp;&nbsp;명</th>
+                                    <td>가입자명</td>
                                 </tr>
                                 <tr>
-                                    <th rowspan="2" colspan="2" class="text">아래와 같이 계산합니다.</th>
+                                    <th>전화번호</th>
+                                    <td>가입자 연락처</td>
+                                </tr>
+                                <tr>
+                                    <th style="letter-spacing:-0.85px;">이&ensp;메&ensp;일</th>
+                                    <td>가입자 이메일</td>
                                 </tr>
-                                <tr></tr>
                             </tbody>
                         </table>
                     </div>
-                    <div>
+                    <div style="width:calc((100% - 40px)/2);">
                         <p>공급자</p>
                         <img src="/publish/images/content/stamp.png" alt="도장" class="stamp mCS_img_loaded">
                         <table class="est_table">
-                            <caption>공급자 정보</caption>
+                            <caption>등록번호, 상호, 성명, 전화번호, 이메일 정보 제공</caption>
                             <colgroup>
-                                <col style="width: 82px;">
+                                <col style="width: 60px;">
                                 <col style="width: auto;">
                             </colgroup>
                             <tbody>
                                 <tr>
-                                    <th>회<span class="blank2"></span>사<span class="blank2"></span>명</th>
-                                    <td>주식회사 아이티앤</td>
-                                </tr>
-                                <tr>
-                                    <th>사업자등록번호</th>
+                                    <th>등록번호</th>
                                     <td>653-87-00858</td>
                                 </tr>
                                 <tr>
-                                    <th>대<span class="blank2"></span>표<span class="blank2"></span>자</th>
+                                    <th style="letter-spacing:-0.69px;">상&ensp;&ensp;&ensp;&nbsp;&nbsp;호</th>
+                                    <td>주식회사 아이티앤</td>
+                                </tr>
+                                <tr>
+                                    <th style="letter-spacing:-0.69px;">성&ensp;&ensp;&ensp;&nbsp;&nbsp;명</th>
                                     <td>유인식</td>
                                 </tr>
                                 <tr>
-                                    <th>전<span class="blank3"></span>화</th>
+                                    <th>전화번호</th>
                                     <td>1551-8011</td>
                                 </tr>
                                 <tr>
-                                    <th>이<span class="blank2"></span>메<span class="blank2"></span>일</th>
+                                    <th style="letter-spacing:-0.85px;">이&ensp;메&ensp;일</th>
                                     <td>help@iten.co.kr</td>
                                 </tr>
                             </tbody>
                         </table>
                     </div>
                 </div>
-                <div class="cont2 clearfix">
-                    <p>총 사용금액</p>
-                    <p><span>517</span> 원(VAT 별도)</p>
-                </div>
                 <div class="cont3">
-                    <p>(단위 : 원, 건)</p>
                     <div class="est_table2_wrap">
                         <table class="est_table2">
-                            <caption>품목, 발송건수, 공급가액, 금액 정보를 제공하는 표</caption>
+                            <caption>작성일자, 공급가액, 세액, 비고 정보를 제공하는 표</caption>
                             <colgroup>
-                                <col style="width:20%;">
-                                <col style="width:20%;">
-                                <col style="width:20%;">
-                                <col style="width:auto;">
+                                <col style="width: 25%;">
+                                <col style="width: 25%;">
+                                <col style="width: 25%;">
                             </colgroup>
                             <thead>
                                 <tr>
-                                    <th scope="col">품목</th>
-                                    <th scope="col">발송건수</th>
+                                    <th scope="col">작성일자</th>
                                     <th scope="col">공급가액</th>
-                                    <th scope="col">금액</th>
+                                    <th scope="col">세액</th>
                                 </tr>
                             </thead>
                             <tbody>
                                 <tr>
-                                    <td>단문(SMS)</td>
-                                    <td>7</td>
-                                    <td>67</td>
-                                    <td>67</td>
-                                </tr>
-
-                                <tr>
-                                    <td>장문(LMS)</td>
-                                    <td>8</td>
-                                    <td>160</td>
-                                    <td>160</td>
-                                </tr>
-
-                                <tr>
-                                    <td>그림(MMS)</td>
-                                    <td>2</td>
-                                    <td>60</td>
-                                    <td>60</td>
-                                </tr>
-
-                                <tr>
-                                    <td>알림톡</td>
-                                    <td>26</td>
-                                    <td>130</td>
-                                    <td>130</td>
-                                </tr>
-
-                                <tr>
-                                    <td>팩스</td>
-                                    <td>2</td>
-                                    <td>100</td>
-                                    <td>100</td>
+                                    <td>2024-07-18</td>
+                                    <td>500,000</td>
+                                    <td>50,000</td>
                                 </tr>
                             </tbody>
+                            <tfoot>
+                                <tr>
+                                    <th>비고</th>
+                                    <td style="padding:0 0 0 20px;">사용기간(2024-01-01 ~ 2024-01-31)</td>
+                                </tr>
+                            </tfoot>
+                        </table>
+                    </div>
+
+
+                    <div class="est_table2_wrap" style="margin:20px 0 0 0;">
+                        <table class="est_table2">
+                            <caption>월, 일, 품목, 규격, 수량, 단가, 공급가액, 세액, 비고 정보를 제공하는 표</caption>
+                            <colgroup>
+                                <col style="width: 60px;">
+                                <col style="width: 60px;">
+                                <col style="width: auto;">
+                                <col style="width: 60px;">
+                                <col style="width: 60px;">
+                                <col style="width: 60px;">
+                                <col style="width: 100px;">
+                                <col style="width: 60px;">
+                                <col style="width: 70px;">
+                            </colgroup>
+                            <thead>
+                                <tr>
+                                    <th scope="col">월</th>
+                                    <th scope="col">일</th>
+                                    <th scope="col">품목</th>
+                                    <th scope="col">규격</th>
+                                    <th scope="col">수량</th>
+                                    <th scope="col">단가</th>
+                                    <th scope="col">공급가액</th>
+                                    <th scope="col">세액</th>
+                                    <th scope="col">비고</th>
+                                </tr>
+                            </thead>
+                            <tbody>
+                                <tr>
+                                    <td>7</td>
+                                    <td>18</td>
+                                    <td>문자온 메시징 서비스 이용료</td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td>500,000</td>
+                                    <td>50,000</td>
+                                    <td>-</td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                                <tr>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                    <td></td>
+                                </tr>
+                            </tbody>
+
+                            <!-- 후불제 -->
+                            <!-- <tfoot>
+                                <tr>
+                                    <th colspan="2">합계금액</th>
+                                    <th>전잔액</th>
+                                    <th colspan="2">입금액</th>
+                                    <th colspan="2">현잔액</th>
+                                    <th colspan="2" rowspan="2" style="background:#fff;vertical-align:middle;">이 금액을 [<span>청&ensp;구</span>]함</th>
+                                </tr>
+                                <tr>
+                                    <td style="text-align:center;" colspan="2">550,000</td>
+                                    <td style="text-align:center;">-</td>
+                                    <td style="text-align:center;" colspan="2">-</td>
+                                    <td style="text-align:center;" colspan="2">550,000</td>
+                                </tr>
+                            </tfoot> -->
+                            <!-- //후불제 -->
+
+                            <!-- 일반회원(선불제) -->
+                            <tfoot>
+                                <tr>
+                                    <th colspan="2">합계금액</th>
+                                    <th>전잔액</th>
+                                    <th colspan="2">입금액</th>
+                                    <th colspan="2">현잔액</th>
+                                    <th colspan="2" rowspan="2" style="background:#fff;vertical-align:middle;">이 금액을 [<span>영&ensp;수</span>]함</th>
+                                </tr>
+                                <tr>
+                                    <td style="text-align:center;" colspan="2">550,000</td>
+                                    <td style="text-align:center;">-</td>
+                                    <td style="text-align:center;" colspan="2">-</td>
+                                    <td style="text-align:center;" colspan="2">550,000</td>
+                                </tr>
+                            </tfoot>
+                            <!-- //일반회원(선불제) -->
+
                         </table>
                     </div>
                 </div>
-                <div class="cont4">
-                    <table class="est_table">
-                        <caption>공급가액, 총 결제금액에 대한 표</caption>
-                        <colgroup>
-                            <col style="width: 100px;">
-                            <col style="width: auto;">
-                        </colgroup>
-                        <tbody>
-                            <tr>
-                                <th>공급가액</th>
-                                <td><span>517</span></td>
-                            </tr>
-                            <tr class="total_price">
-                                <th>총 사용금액</th>
-                                <td><span>517</span></td>
-                            </tr>
-                        </tbody>
-                    </table>
-                </div>
-                <div class="cont5">
-                    <p><span>2025 년&nbsp;&nbsp;<span>4</span> 월&nbsp;&nbsp;<span>25</span> 일</span></p>
-                </div>
+
+                <!-- <div class="cont5">
+                    <p><span>2021</span> 년&nbsp;&nbsp;<span>6</span> 월&nbsp;&nbsp;<span>17</span> 일</p>
+                    <div>
+                        <span></span>
+                        <span>주식회사 아이티앤</span>
+                        <span>유&nbsp;&nbsp;인&nbsp;&nbsp;식&nbsp;&nbsp;(인)</span>
+                    </div>
+                </div> -->
+
             </div>
-            <div class="est_btn_wrap" id="est_btn_wrap">
-                <button type="button" class="btnType" onclick="javascript:f_print(); return false;"><i class="print_img"></i>인쇄하기</button>
+            <div class="est_btn_wrap">
+                <button type="button" class="btnType" onclick="window.print();"><i class="print_img"></i>인쇄하기</button>
             </div>
         </div>
     </div>
+    <!--// 견적서 -->
 </body>
 
 </html>
\ No newline at end of file
diff --git a/src/main/webapp/publish/use_statement.html b/src/main/webapp/publish/use_statement.html
index 22581180..5cc89553 100644
--- a/src/main/webapp/publish/use_statement.html
+++ b/src/main/webapp/publish/use_statement.html
@@ -13,6 +13,29 @@
     <link rel="stylesheet" href="/publish/css/font.css">
     <link rel="stylesheet" href="/publish/css/button.css">
 
+    <style type="text/css">
+        .blank {
+            margin: 0 11.5px;
+        }
+
+        .est_table2_wrap {
+            overflow: hidden;
+        }
+
+        .est_table2 {
+            border: 0 none;
+        }
+
+        .est_table2 tbody td:first-child {
+            border-left: 0 none;
+        }
+
+        .est_table2 tbody tr:last-child th,
+        .est_table2 tbody tr:last-child td {
+            border-bottom: 0 none;
+        }
+    </style>
+
 </head>
 
 <body>
@@ -38,30 +61,37 @@
                             </colgroup>
                             <tbody>
                                 <tr>
-                                    <th>수<span class="blank"></span>신</th>
-                                    <td>원영현</td>
+                                    <th>등록번호</th>
+                                    <td>사업자등록번호(개인회원인 경우 하이픈(-) 처리)</td>
                                 </tr>
                                 <tr>
-                                    <th>참<span class="blank"></span>조</th>
-                                    <td>담당자 원영현 님</td>
+                                    <th>상<span class="blank"></span>호</th>
+                                    <td>기업명 (개인회원인 경우 하이픈(-) 처리)</td>
                                 </tr>
                                 <tr>
-                                    <th>거래일자</th>
-                                    <td>2024-04-29~2025-04-28</td>
+                                    <th>성<span class="blank"></span>명</th>
+                                    <td>가입자명</td>
+                                </tr>
+                                <tr>
+                                    <th>전화번호</th>
+                                    <td>가입자 연락처</td>
+                                </tr>
+                                <tr>
+                                    <th style="letter-spacing:-0.85px;">이&ensp;메&ensp;일</th>
+                                    <td>가입자 이메일</td>
+                                </tr>
+                                <tr>
+                                    <td colspan="2" style="text-align:center;"><span>주식회사OOO</span>님의 사용내역(2024-01-01~2024-07-19)을 아래와 같이 확인합니다.</td>
                                 </tr>
                             </tbody>
                         </table>
                     </div>
                 </div>
-                <div class="cont2 clearfix">
-                    <p>총 사용금액</p>
-                    <p><span>517</span> 원(VAT 별도)</p>
-                </div>
                 <div class="cont3">
                     <p>(단위 : 원, 건)</p>
                     <div class="est_table2_wrap">
                         <table class="est_table2">
-                            <caption>품목, 발송건수, 공급가액, 부가세, 금액 정보를 제공하는 표</caption>
+                            <caption>사용일시, 문자유형, 발송건수, 사용금액을 제공하는 표</caption>
                             <colgroup>
                                 <col style="width:20%;">
                                 <col style="width:20%;">
@@ -70,46 +100,36 @@
                             </colgroup>
                             <thead>
                                 <tr>
-                                    <th scope="col">품목</th>
+                                    <th scope="col">사용일시</th>
+                                    <th scope="col">문자유형</th>
                                     <th scope="col">발송건수</th>
-                                    <th scope="col">공급가액</th>
-                                    <th scope="col">금액</th>
+                                    <th scope="col">사용금액</th>
                                 </tr>
                             </thead>
                             <tbody>
                                 <tr>
-                                    <td>단문(SMS)</td>
-                                    <td>7</td>
-                                    <td>67</td>
-                                    <td>67</td>
+                                    <td>2024-07-18 12:11</td>
+                                    <td>단문</td>
+                                    <td>1</td>
+                                    <td>75</td>
                                 </tr>
-
                                 <tr>
-                                    <td>장문(LMS)</td>
-                                    <td>8</td>
-                                    <td>160</td>
-                                    <td>160</td>
-                                </tr>
-
-                                <tr>
-                                    <td>그림(MMS)</td>
+                                    <td>2024-07-18 12:11</td>
+                                    <td>장문</td>
                                     <td>2</td>
-                                    <td>60</td>
-                                    <td>60</td>
+                                    <td>64</td>
                                 </tr>
-
                                 <tr>
-                                    <td>알림톡</td>
-                                    <td>26</td>
-                                    <td>130</td>
-                                    <td>130</td>
+                                    <td>2024-07-18 12:11</td>
+                                    <td>그림</td>
+                                    <td>1</td>
+                                    <td>59</td>
                                 </tr>
-
                                 <tr>
-                                    <td>팩스</td>
-                                    <td>2</td>
-                                    <td>100</td>
-                                    <td>100</td>
+                                    <td>2024-07-18 12:11</td>
+                                    <td>단문</td>
+                                    <td>1</td>
+                                    <td>75</td>
                                 </tr>
 
                             </tbody>
@@ -117,25 +137,9 @@
                     </div>
                 </div>
 
-                <div class="cont4">
-                    <table class="est_table">
-                        <caption>공급가액, 총 결제금액에 대한 표</caption>
-                        <colgroup>
-                            <col style="width: 100px;">
-                            <col style="width: auto;">
-                        </colgroup>
-                        <tbody>
-                            <tr>
-                                <th>공급가액</th>
-                                <td><span>517</span></td>
-                            </tr>
-
-                            <tr class="total_price">
-                                <th>총 사용금액</th>
-                                <td><span>517</span></td>
-                            </tr>
-                        </tbody>
-                    </table>
+                <div class="cont2 clearfix">
+                    <p>총 사용금액 <span>(VAT 별도)</span></p>
+                    <p><span>145.5</span>원</p>
                 </div>
                 <div class="cont5">
                     <p><span>2025 년&nbsp;&nbsp;<span>4</span> 월&nbsp;&nbsp;<span>28</span> 일</span></p>