diff --git a/BO/Controllers/croomController.cs b/BO/Controllers/croomController.cs
index a7759f7..51d4a7f 100644
--- a/BO/Controllers/croomController.cs
+++ b/BO/Controllers/croomController.cs
@@ -801,7 +801,8 @@ namespace NP.BO.Controllers
                 var result = PopbillService.GetTaxinvoice(payTax);
                 if (result.IsSuccess)
                 {
-                    ViewBag.Taxinvoice = result.Data;
+                    ViewBag.Taxinvoice = result.Data; 
+                    ViewBag.TaxinvoiceInfo = PopbillService.GetTaxinvoiceInfo(payTax).Data;
                 }
             }
             #endregion
diff --git a/BO/Views/croom/taxdetail.cshtml b/BO/Views/croom/taxdetail.cshtml
index c829057..5033edd 100644
--- a/BO/Views/croom/taxdetail.cshtml
+++ b/BO/Views/croom/taxdetail.cshtml
@@ -1,7 +1,10 @@
-@model NP.Model.VMCRoom
+@using NP.Base.Popbill
+@using Popbill.Taxinvoice;
+@model NP.Model.VMCRoom
 @{
     var t = Model.PayTaxes.First();
-    var taxinvoice = ViewBag.Taxinvoice;
+    var taxinvoice = (Taxinvoice)ViewBag.Taxinvoice;
+    var taxinvoiceInfo = (TaxinvoiceInfo)ViewBag.TaxinvoiceInfo;
 }
 <div>
     <ul class="pagination pagination-md" style="margin: 0;">
@@ -137,6 +140,10 @@
                     <th>문서번호</th>
                     <td><input type="text" class="form-control dev" name="taxinvoice.invoicerMgtKey" readonly value="@taxinvoice.invoicerMgtKey" /></td>
                 </tr>
+                <tr>
+                    <th style="height:43px;">세금계산서 상태</th>
+                    <td colspan="3"><spna style="color:red;">@(taxinvoiceInfo != null ? PopbillService.GetTaxinvoiceState(taxinvoiceInfo.stateCode) : "")</spna></td>                      
+                </tr>
             </tbody>
         </table>
     </section>
@@ -179,7 +186,7 @@
                 </tr>
                 <tr>
                     <th>사업장주소</th>
-                    <td colspan="3"><input type="text" class="form-control dev" name="asaddr" readonly="readonly" value="@t.asaddr" /></td>
+                    <td colspan="3"><input type="text" class="form-control dev" name="asaddr" value="@t.asaddr" /></td>
                 </tr>
                 <tr>
                     <th>첨부파일</th>
@@ -195,8 +202,8 @@
                 <tr>
                     <th>영수구분</th>
                     <td colspan="3">
-                        <label><input type="radio" name="isreceipt" value="0" @(t.isreceipt == 0 ? "checked" : "") disabled style="vertical-align: bottom" /> 청구</label>
-                        <label><input type="radio" name="isreceipt" value="1" @(t.isreceipt == 0 ? "" : "checked") disabled style="vertical-align: bottom" /> 영수</label>
+                        <label><input type="radio" name="isreceipt" value="0" @(t.isreceipt == 0 ? "checked" : "") style="vertical-align: bottom" /> 청구</label>
+                        <label><input type="radio" name="isreceipt" value="1" @(t.isreceipt == 0 ? "" : "checked") style="vertical-align: bottom" /> 영수</label>
                     </td>
                 </tr>
                 <tr>
@@ -212,6 +219,7 @@
     <input type="hidden" name="mgtkey" value="@t.mgtkey" />
     <input type="hidden" name="iscancel" value="@t.iscancel" />
     <input type="hidden" name="taxamt" value="@t.taxamt" />
+    <input type="hidden" name="fgno" value="@t.fgno" />
     <div class="text-center">
         @if (t.iscancel == null || t.iscancel.Value != 1)
         {
@@ -219,25 +227,31 @@
             if (string.IsNullOrEmpty(t.mgtkey))
             {
                 <a href="#" class="btn btn-primary" onclick="save();">저장</a>
-                <a href="#" class="btn btn-success" onclick="tempsave();">임시저장</a>
-                <a href="#" class="btn btn-success" onclick="registIssue();">계산서 즉시발행</a>
-                <a href="#" class="btn btn-danger" onclick="cancelIssue();">발행취소</a>
+                if (Model.PayTaxItem.First().payoktime != null)
+                {
+                    <a href="#" class="btn btn-success" onclick="tempsave();">임시저장</a>
+                    <a href="#" class="btn btn-success" onclick="registIssue();">계산서 즉시발행</a>
+                }
             }
             else
             {
                 if (string.IsNullOrEmpty(taxinvoice.ntsconfirmNum))
                 {
                     <a href="#" class="btn btn-primary" onclick="save();">저장</a>
-                    <a href="#" class="btn btn-success" onclick="tempsave();">임시저장</a>
-                    <a href="#" class="btn btn-success" onclick="view();">미리보기</a>
-                    <a href="#" class="btn btn-success" onclick="Issue();">계산서 즉시발행</a>
-                    <a href="#" class="btn btn-danger" onclick="cancelIssue();">발행취소</a>
+                    if (Model.PayTaxItem.First().payoktime != null)
+                    {
+                        <a href="#" class="btn btn-success" onclick="tempsave();">임시저장</a>
+                        <a href="#" class="btn btn-success" onclick="view();">미리보기</a>
+                        <a href="#" class="btn btn-success" onclick="Issue();">계산서 즉시발행</a>
+                    }
+
                 }
                 else
                 {
                     <a href="#" class="btn btn-success" onclick="view();">계산서조회</a>
                 }
             }
+            <a href="#" class="btn btn-danger" onclick="cancelIssue();">발행취소</a>
         }
         <a href="#" class="btn btn-default" onclick="$('#dform').attr('action', '/croom/tax');golist();">목록</a>
     </div>
@@ -305,7 +319,7 @@
         }
         function cbtempsave() {
             if (capResult.code == 1000) {
-                msg("임시저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");                
+                msg("임시저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
             } else if (capResult.code == -1) {
                 msg("이미 발행요청건이 존재합니다.");
             } else {
@@ -315,7 +329,7 @@
                     msgadmin();
                 }
             }
-        }       
+        }
         function cancelIssue() {
             if (confirm("발행을 취소하시겠습니까?")) {
                 $("input[name='iscancel']").val(1);
@@ -356,7 +370,7 @@
                 cap("/acommon/paytaxregistissue", "sform", "cbregistIssue");
             }
         }
-        function cbregistIssue() { 
+        function cbregistIssue() {
             if (capResult.code == 1000) {
                 msg("즉시발행되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
             } else if (capResult.code == -1) {
@@ -367,7 +381,7 @@
                 } else {
                     msgadmin();
                 }
-            } 
+            }
         }
         function view() {
             cap("/acommon/paytaxview", "sform", "cbview");
diff --git a/Base/Controller/ACommonCRoom.cs b/Base/Controller/ACommonCRoom.cs
index 1608990..1f2e931 100644
--- a/Base/Controller/ACommonCRoom.cs
+++ b/Base/Controller/ACommonCRoom.cs
@@ -11,6 +11,7 @@ using NP.Base.ENUM;
 
 using System.Net.Http;
 using XPayClientNet;
+using NP.Base.Popbill;
 
 namespace NP.Base.Controllers
 {
@@ -799,7 +800,7 @@ namespace NP.Base.Controllers
             {
                 var payItems = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", payTax.taxno } });
 
-                var result = Popbill.PopbillService.TempSave(payTax, payItems);
+                var result = Popbill.PopbillService.TempSave(Dao, payTax, payItems);
                 if (result.IsSuccess)
                 {
                     return JsonOK(result.Code);
@@ -879,7 +880,7 @@ namespace NP.Base.Controllers
             {
                 var payItems = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", payTax.taxno } });
 
-                var result = Popbill.PopbillService.RegistIssue(payTax, payItems);
+                var result = Popbill.PopbillService.RegistIssue(Dao, payTax, payItems);
                 if (result.IsSuccess)
                 {
                     return JsonOK(result.Code);
@@ -910,21 +911,21 @@ namespace NP.Base.Controllers
                 var taxinvoice = Popbill.PopbillService.GetTaxinvoice(payTax).Data;
                 if (!string.IsNullOrEmpty(taxinvoice.ntsconfirmNum))
                 {
-                    if (Dao.Save("cr.paytax.save", payTax) > 0)
+                    var result = Popbill.PopbillService.CancelIssue(payTax.mgtkey);
+                    if (result.IsSuccess)
                     {
-                        var result = Popbill.PopbillService.CancelIssue(payTax.mgtkey);
-                        if (result.IsSuccess)
-                        {
-                            return JsonOK(result.Code);
-                        }
-                        else
-                        {
-                            return JsonError(JSONCode.Error, result.Message, result);
-                        }
+                        return JsonOK(Dao.Save("cr.paytax.save", payTax));
                     }
                     else
                     {
-                        return JsonOK(0);
+                        #region 팝빌에서 수동으로 취소한 상태면 디비 취소처리
+                        var taxinvoiceInfo = PopbillService.GetTaxinvoiceInfo(payTax).Data;
+                        if (taxinvoiceInfo.stateCode == 600)
+                        {
+                            return JsonOK(Dao.Save("cr.paytax.save", payTax));
+                        } 
+                        #endregion
+                        return JsonError(JSONCode.Error, result.Message, result);
                     }
                 }
                 else
diff --git a/Base/Popbill/PopbillService.cs b/Base/Popbill/PopbillService.cs
index ab3c326..9028e75 100644
--- a/Base/Popbill/PopbillService.cs
+++ b/Base/Popbill/PopbillService.cs
@@ -7,6 +7,7 @@ using System;
 using System.Collections;
 using System.Collections.Generic;
 using System.Linq;
+using System.Web;
 using System.Web.Configuration;
 
 namespace NP.Base.Popbill
@@ -120,6 +121,49 @@ namespace NP.Base.Popbill
         }
         #endregion
 
+        #region 세금계산서 상태
+        /// <summary>
+        /// 세금계산서 상태
+        /// </summary>
+        /// <param name="stateCode">상태코드</param>
+        /// <returns>상태</returns>
+        public static string GetTaxinvoiceState(int stateCode)
+        {
+            string state = string.Empty;
+            switch (stateCode)
+            {
+                case 100:
+                    state = "임시저장";
+                    break;
+                case 300:
+                    state = "발행완료";
+                    break;
+                case 301:
+                    state = "전송전";
+                    break;
+                case 302:
+                    state = "전송대기";
+                    break;
+                case 303:
+                    state = "전송중";
+                    break;
+                case 304:
+                    state = "전송성공";
+                    break;
+                case 305:
+                    state = "전송실패";
+                    break;
+                case 600:
+                    state = "발행취소";
+                    break;
+                default:
+                    state = $"stateCode:{stateCode}";
+                    break;
+            }
+            return state;
+        } 
+        #endregion
+
         #region 세금계산서 상세정보
         /// <summary>
         /// 세금계산서 상세정보
@@ -169,33 +213,104 @@ namespace NP.Base.Popbill
         }
         #endregion
 
+        #region 세금계산서 상태정보
+        /// <summary>
+        /// 세금계산서 상태정보
+        /// </summary>        
+        /// <param name="payTax">PayTax</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <returns>Taxinvoice</returns>
+        public static Result<TaxinvoiceInfo> GetTaxinvoiceInfo(PayTax payTax, MgtKeyType keyType = MgtKeyType.SELL)
+        {
+            Result<TaxinvoiceInfo> result = new Result<TaxinvoiceInfo>();
+            try
+            {
+                result.Data = PopbillConfig.taxinvoiceService.GetInfo(PopbillConfig.CorpNum, keyType, payTax.mgtkey);                
+            }
+            catch (PopbillException ex)
+            {
+                result.IsSuccess = false;
+                result.Code = ex.code;
+                result.Message = ex.Message;
+                Logger.TryError(ex.Message, ex);
+            }
+            return result;
+        }
+        #endregion
+
+        #region 세금계산서 파일등록(사업자등록증)
+        /// <summary>
+        /// 세금계산서 파일등록(사업자등록증)
+        /// </summary>
+        /// <param name="Dao"></param>
+        /// <param name="payTax"></param>
+        /// <param name="keyType"></param>
+        /// <returns></returns>
+        public static Response AttachFile(CommonDao Dao, PayTax payTax, MgtKeyType keyType = MgtKeyType.SELL)
+        {
+            Response response = new Response();           
+            if (payTax.fgno != null && payTax.fgno != 0)
+            {
+                IList<File> files = Dao.GetFiles(payTax.fgno.Value);
+                #region 기존 등록된 파일삭제(사업자등록증)                        
+                if (files.Count > 0)
+                {
+                    var attachedFiles = PopbillConfig.taxinvoiceService.GetFiles(PopbillConfig.CorpNum, keyType, payTax.mgtkey);
+                    foreach (var attachedFile in attachedFiles)
+                    {
+                        response = PopbillConfig.taxinvoiceService.DeleteFile(PopbillConfig.CorpNum, keyType, payTax.mgtkey, attachedFile.attachedFile, PopbillConfig.UserID);
+                    }
+                }
+                #endregion
+
+
+                #region #region 파일등록(사업자등록증)
+                foreach (var file in files)
+                {
+                    var filePath = HttpContext.Current.Server.MapPath(file.fullurl);
+                    if (System.IO.File.Exists(filePath))
+                    {
+                        response = PopbillConfig.taxinvoiceService.AttachFile(PopbillConfig.CorpNum, keyType, payTax.mgtkey, filePath, PopbillConfig.UserID);
+                    }
+                }
+                #endregion
+            }                 
+            return response;
+        } 
+        #endregion
+
         #region 세금계산서 임시저장(수정)
         /// <summary>
         /// 세금계산서 임시저장(수정)
         /// </summary>
+        /// <param name="Dao">CommonDao</param>
         /// <param name="payTax">payTax</param>
         /// <param name="payItems">payItems</param>
         /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>mgtkey</returns>
         /// <remarks>작성된 세금계산서 데이터를 팝빌에 저장합니다.</remarks>
-        public static Result<string> TempSave(PayTax payTax, IList<PayItem> payItems, MgtKeyType keyType = MgtKeyType.SELL)
+        public static Result<Response> TempSave(CommonDao Dao, PayTax payTax, IList<PayItem> payItems, MgtKeyType keyType = MgtKeyType.SELL)
         {
-            Result<string> result = new Result<string>();
+            Result<Response> result = new Result<Response>();
             try
-            {
-                Response response;                       
+            {                      
                 var taxinvoice = GetTaxinvoice(payTax, payItems).Data; 
                 if (PopbillConfig.taxinvoiceService.CheckMgtKeyInUse(PopbillConfig.CorpNum, keyType, payTax.mgtkey))
                 {
-                    response = PopbillConfig.taxinvoiceService.Update(PopbillConfig.CorpNum, keyType, payTax.mgtkey, taxinvoice, PopbillConfig.UserID); 
+                    result.Data = PopbillConfig.taxinvoiceService.Update(PopbillConfig.CorpNum, keyType, payTax.mgtkey, taxinvoice, PopbillConfig.UserID); 
                 }
                 else
                 {
-                    response = PopbillConfig.taxinvoiceService.Register(PopbillConfig.CorpNum, taxinvoice);
+                    result.Data = PopbillConfig.taxinvoiceService.Register(PopbillConfig.CorpNum, taxinvoice); 
                 }
-                result.Data = payTax.mgtkey;
-                result.Code = response.code;
-                result.Message = response.message;
+
+                if (result.Data.code == 1)
+                {
+                    AttachFile(Dao, payTax, keyType);
+                }
+                 
+                result.Code = result.Data.code;
+                result.Message = result.Data.message;
             }
             catch (PopbillException ex)
             {
@@ -267,53 +382,31 @@ namespace NP.Base.Popbill
         }
         #endregion
 
-        #region 세금계산서 삭제
-        /// <summary>
-        /// 세금계산서 삭제 (국세청으로 전송되지 않은 세금계산서를 삭제합니다.)
-        /// </summary>
-        /// <param name="mgtkey">파트너가 할당한 문서번호</param> 
-        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
-        /// <returns>IssueResponse</returns>
-        /// <remarks>국세청으로 전송되지 않은 세금계산서를 삭제합니다.</remarks>
-        public static Result<Response> Delete(string mgtkey, MgtKeyType keyType = MgtKeyType.SELL)
-        {
-            Result<Response> result = new Result<Response>();
-            try
-            {
-                result.Data = PopbillConfig.taxinvoiceService.Delete(PopbillConfig.CorpNum, keyType, mgtkey);
-                result.Code = result.Data.code;
-                result.Message = result.Data.message;
-            }
-            catch (PopbillException ex)
-            {
-                result.IsSuccess = false;
-                result.Code = ex.code;
-                result.Message = ex.Message;
-                Logger.TryError(ex.Message, ex);
-            }
-            return result;
-        }
-        #endregion
-
         #region 세금계산서 즉시 발행
         /// <summary>
         /// 세금계산서 즉시 발행
         /// </summary>
+        /// <param name="Dao">Dao</param>
         /// <param name="payTax">payTax</param>
         /// <param name="payItems">payItems</param>
         /// <param name="forceIssue">지연발행 가능여부</param>
         /// <param name="memo">메모</param>
         /// <returns>IssueResponse</returns>
         /// <remarks>작성된 세금계산서 데이터를 팝빌에 저장과 동시에 발행(전자서명)하여 "발행완료" 상태로 처리합니다.</remarks>
-        public static Result<IssueResponse> RegistIssue(PayTax payTax, IList<PayItem> payItems, bool forceIssue = false, string memo = "")
+        public static Result<IssueResponse> RegistIssue(CommonDao Dao, PayTax payTax, IList<PayItem> payItems, MgtKeyType keyType = MgtKeyType.SELL, bool forceIssue = false, string memo = "")
         {
             Result<IssueResponse> result = new Result<IssueResponse>(); ;
             try
             {
-                var taxinvoice = GetTaxinvoice(payTax, payItems).Data;
+                var taxinvoice = GetTaxinvoice(payTax, payItems, keyType).Data;
                 result.Data = PopbillConfig.taxinvoiceService.RegistIssue(PopbillConfig.CorpNum, taxinvoice, forceIssue, memo);
                 result.Code = result.Data.code;
                 result.Message = result.Data.message;
+
+                if (result.Data.code == 1)
+                {
+                    AttachFile(Dao, payTax, keyType);
+                }
             }
             catch (PopbillException ex)
             {
diff --git a/Dao/MyBatis/Maps/CRoom.xml b/Dao/MyBatis/Maps/CRoom.xml
index 209e208..ff2ed41 100644
--- a/Dao/MyBatis/Maps/CRoom.xml
+++ b/Dao/MyBatis/Maps/CRoom.xml
@@ -1331,7 +1331,9 @@
             ,email=HEX(AES_ENCRYPT(#email#, <include refid="sql.digest"></include>))
             ,taxdate=#taxdate#
             ,taxinfo=#taxinfo#
+            ,isreceipt=#isreceipt#
             ,iscancel=#iscancel#
+            ,asaddr=#asaddr#
             ,mgtkey=#mgtkey#
             where taxno=#taxno#
         </update>