diff --git a/BO/Views/cm/cms.cshtml b/BO/Views/cm/cms.cshtml
index 11d4992..ae0440a 100644
--- a/BO/Views/cm/cms.cshtml
+++ b/BO/Views/cm/cms.cshtml
@@ -157,6 +157,7 @@
         }*@
                         <th width="20">No</th>
                         <th width="80">@(Model.viewidxname)코드</th>
+                        @Html.Raw(Model.viewidxname == "강좌" ? "<th>과정코드</th>" : "")
                         @Html.Raw(Model.viewidx == 0 ? "<th>기수</th>" : "")
                         <th>상위분류</th>
                         <th>분류</th>
@@ -182,6 +183,7 @@
                                 <td>@item.rnorvt</td>
                                 @*<td>@Html.Raw(Model.addstringval.Contains("," + item.cmno + ",") ? "" : string.Format("<input type=\"checkbox\" class=\"autocheck\" value=\"{0}\" />", item.cmno))</td>*@
                                 <td>@item.cmno</td>
+                                @Html.Raw(Model.viewidxname == "강좌" ? "<td>" + item.cgcode + "</td>" : "")
                                 <td>@item.tmname</td>
                                 <td>@item.pcgname</td>
                                 <td>@item.cgname</td>
diff --git a/FO/Views/Course/ApplyPay.cshtml b/FO/Views/Course/ApplyPay.cshtml
index f0b9e4b..119c514 100644
--- a/FO/Views/Course/ApplyPay.cshtml
+++ b/FO/Views/Course/ApplyPay.cshtml
@@ -128,20 +128,15 @@
     </ul>
     <div id="cashbox" style="display:none">
         <h4 class="clsTitle">현금영수증 / 계산서 발행여부</h4>
-        <ul class="apyRdo">
-            @if ((Model.PPLog.cshape != 1) || (Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 0))
+        <ul class="apyRdo">           
+            @if (Model.CM.isrefund == 0 || Model.PPLog.isrebate == 0)
             {
                 <li><input type="radio" name="iscashrct" id="pay0202" value="1"><label for="pay0202">현금영수증 발행</label></li>
             }
-            @* @if ((Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 1) || (Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 0 && !String.IsNullOrEmpty(Model.PPLog.asname)) || (Model.PPLog.cshape != 1 && !String.IsNullOrEmpty(Model.PPLog.asname)))*@
-            @* @if ((Model.PPLog.cshape == 1 || Model.PPLog.cshape != 1)@*&& Model.PPLog.isrebate == 1 && Model.isCompany == 1)*@
-            @if(Model.isCompany == 1 || Model.PPLog.isrebate == 1 )
-            {
             <li>
                 <input type="radio" name="iscashrct" id="pay0203" value="2"><label for="pay0203">계산서 발행</label>
+                <input type="hidden" id="brno" value="@Model.PPLog.brno" />
             </li>
-
-            }
         </ul>
                 <ul class="apyRdo" id="taxinvoice_option" style="display:none;margin-top:-1px">
                     <li><input type="radio" name="isreceipt" id="isreceipt1" value="1" @(Model.PPLog.isreceipt == null ? "checked" : Model.PPLog.isreceipt == 1 ? "checked" : "") /><label for="isreceipt1"> 영수</label></li>
@@ -206,12 +201,20 @@
                     }
                 });
                 $("input[name='iscashrct']").on("change", function () {
+                    let brno = $("#brno").val();
                     if ($(this).val() == 2) {
-                        $("#taxinvoice_option").show();
+                        if (brno == "") {
+                            msg("계산서 발행에 필요한 업체정보가 없습니다.<br>하단의 <font color='red'>뒤로가기 버튼</font>을 눌러 업체정보 입력 페이지에서 업체로 변경 후 신청해 주시기 바랍니다.");
+                            $("#pay0203").prop("checked", false)
+                        }
+                        else {
+                            $("#taxinvoice_option").show();
+                        }
                     } else {
                         $("#taxinvoice_option").hide();
                     }
                 });
+
                 $("#btnback").on("click", function () {
                     $("#historyForm").attr("action", "/Course/ApplyAgree");
                     $("#historyForm").submit();
diff --git a/FO/Views/Course/ApplyPay_1005.cshtml b/FO/Views/Course/ApplyPay_1005.cshtml
new file mode 100644
index 0000000..f0b9e4b
--- /dev/null
+++ b/FO/Views/Course/ApplyPay_1005.cshtml
@@ -0,0 +1,316 @@
+@model NP.Model.VMCourse
+@{
+    var isallday = Model.CM.retimeymd == "2099-12-31" ? true : false;
+}
+<form id="historyForm" method="post">
+    <input type="hidden" name="cmno" value="@Model.cmno" /> @*강좌번호*@
+    <input type="hidden" name="stringval" value="@Model.stringval" /> @*법정교육/기타교육*@
+    <input type="hidden" name="stringval2" value="@Model.stringval2" />@*교육유형*@
+    <input type="hidden" name="stringval3" value="@Model.stringval3" />@*기술인분류*@
+    <input type="hidden" name="stringval4" value="@Model.stringval4" />@*교육목적*@
+    <input type="hidden" name="stringval5" value="@Model.stringval5" />@*등급*@
+    <input type="hidden" name="stringval6" value="@Model.stringval6" />@*직무분야*@
+    <input type="hidden" name="stringval7" value="@Model.stringval7" />@*전문분야*@
+    <input type="hidden" name="pplno" value="@Model.pplno" />@*pplno*@
+    <input type="hidden" name="selMonth" value="@Model.selMonth" />@*교육일정선택(selMonth)*@
+    <input type="hidden" name="isCompany" value="@Model.isCompany" />@*업체/개인 선택*@
+    <input type="hidden" name="CM.cmino" id="becmino" value="@Model.CM.cmino" />
+    <input type="hidden" name="CM.cmisno" id="becmisno" value="@Model.CM.cmisno" />
+    <input type="hidden" name="CM.cshape" id="cshape" value="@Model.CM.cshape" />
+    <input type="hidden" name="isrebate" id="isrebate" />
+</form>
+
+<form id="mform" name="mform" method="post" action="/Course/XpayREQ">
+    @Html.HiddenFor(m => m.payno)
+    <input type="hidden" name="cmno" id="cmno" value="@Model.cmno" /> @*강좌번호*@
+    <input type="hidden" name="stringval" id="stringval" value="@Model.stringval" /> @*법정교육/기타교육*@
+    <input type="hidden" name="stringval2" id="stringval2" value="@Model.stringval2" />@*교육유형*@
+    <input type="hidden" name="stringval3" id="stringval3" value="@Model.stringval3" />@*기술인분류*@
+    <input type="hidden" name="stringval4" id="stringval4" value="@Model.stringval4" />@*교육목적*@
+    <input type="hidden" name="stringval5" id="stringval5" value="@Model.stringval5" />@*등급*@
+    <input type="hidden" name="stringval6" id="stringval6" value="@Model.stringval6" />@*직무분야*@
+    <input type="hidden" name="stringval7" id="stringval7" value="@Model.stringval7" />@*직무분야*@
+    <input type="hidden" name="cmisno" id="cmisno" />
+    <input type="hidden" name="isrebate" id="isrebate" />
+    <input type="hidden" name="applicableCM" id="applicableCM" />
+    <input type="hidden" name="isCompany" value="@Model.isCompany" />@*업체/개인 선택*@
+    <input type="hidden" name="CM.cmino" id="becmino" value="@Model.CM.cmino" />
+    <input type="hidden" name="CM.cmisno" id="becmisno" value="@Model.CM.cmisno" />
+    <h4 class="clsTitle">신청강좌</h4>
+    <ul class="smtList mt0" style="font-weight:500;">
+        <li>
+            <ul class="smtlChk">
+                <li>
+                    <p>
+                        <span class="@(Model.CM.cshape == 0 ? "org" : Model.CM.cshape == 1 ? "nav_grn" : "nav_blu")">
+                            @(Model.CM.cshape == 0 ? "온라인" : Model.CM.cshape == 1 ? "교육장교육" : "온라인교육")
+                        </span>
+                        @{
+                            string strStudyPlaceTmp = "";
+                            string strStudyPlaceTmp2 = "";
+                            string strEduInfo = "";
+                            if (Model.SelectCMInningscd.studyplace != null)
+                            {
+                                strStudyPlaceTmp = Model.SelectCMInningscd.studyplacename + "교육장";
+                                strStudyPlaceTmp2 = Model.CM.cname;
+                            }
+                            else
+                            {
+                                strStudyPlaceTmp = Model.CM.cname;
+                            }
+                            if (Model.CM.cshape == 1)
+                            {
+                                strEduInfo = string.Format("교육기간 {0} | {2}시간과정 |<span class='red'> {3}과정 </span><br /><span style='margin-left:5px;'>교육비 : {4}원</span>",
+                                Model.SelectCMInningscd.scdInfoSummary, Model.SelectCMInningscd.eend2, Model.CM.studytime, (Model.CM.isrefund == 1 ? "환급" : "비환급"), Model.CM.infee.ToString("#,0"));
+                            }
+                            else
+                            {
+                                //Model.SelectCMInningscd.eend2 교육종료일
+                                strEduInfo = string.Format("교육기간 {0} |<span class='red'> 교육종료일 {1} </span> | {2}시간과정 |<span class='red'> {3}과정 </span><br /><span style='margin-left:5px;'>교육비 : {4}원</span>",
+                                Model.SelectCMInningscd.scdInfoSummary, Model.SelectCMInningscd.eend2, Model.CM.studytime, (Model.CM.isrefund == 1 ? "환급" : "비환급"), Model.CM.infee.ToString("#,0"));
+                            }
+                        }
+
+
+                        @if (Model.SelectCMInningscd.studyplace == null)
+                        {
+                            <span style="font-size:22px"><label><span>@strStudyPlaceTmp</span><span class="blu">@strStudyPlaceTmp2 </span></label></span><br />
+                        }
+                        else if (Model.SelectCMInningscd.studyplace != null)
+                        {
+                            <span style="font-size:22px"><label><span class="blu">[@strStudyPlaceTmp]</span><span>@strStudyPlaceTmp2 </span></label></span><br />
+                        }
+                        <span><label>@Html.Raw(strEduInfo)</label></span>
+                    </p>
+                </li>
+            </ul>
+            <div class="apyCost">
+                @if (Model.PPLog.isaccommodation != 1)
+                {
+                    <span>결제금액:<span class="red">@Model.CM.infee.ToString("#,0")</span>원</span>
+                }
+                else
+                {
+                    <span>결제금액:<span class="red">@((Model.CM.infee + Model.CM.accommofee).ToString("#,0"))</span>원 (합숙 : @(Model.CM.accommofee.ToString("#,0"))원 포함)</span>
+                }
+            </div>
+        </li>
+    </ul>
+    @if (Model.PPLog.cshape != 2) {
+        <h4 class="clsTitle">교육비 환급대상자의 입금방법(중요)</h4>
+        <p class="subTxt">
+            <span>■ 카드결제 시</span><br />
+            - 반드시 <span style="color : red;">소속 회사의 법인카드로</span> 결제 해 주세요. <span style="color : red;"><strong>(개인카드 결제 시 환급불가)</strong></span><br />
+            - 카드결제 후 <span style="color : red;">결제한 카드 앞면을 복사하여</span> 입교 시 지참해 주세요.<br />
+            <span>※ 결제 한 카드가 법인명의라는 것을 <span style="color : red;">노동부에 증빙하기 위하여 필요한 서류</span> 이며 회사 명이 잘 보이도록 <span style="color : red;">앞면 만 복사하시면</span> 됩니다.</span><br /><br />
+        </p>
+        <p class="subTxt">
+            <span>■ 무통장입금 시</span><br />
+            - 계좌이체로 입금하실 경우 반드시 <span style="color : red;">법인계좌에서</span> 이체가 되어야 합니다. <span style="color : red;"><strong>(타 계좌에서 이체 시 환급불가)</strong></span><br />
+            - 입금자명은 반드시 <span style="color : red;">소속회사 + 교육생이름</span> 으로 기재해주세요.<br /><br />
+            &nbsp;&nbsp;예) 현대건설 이지은 인 경우 -> 현대건설이지은<br /><br />
+
+            <span><strong>■ 환급대상자는 <span style="color : red;">계산서 의무 발행</span> 이므로 현금영수증 발행이 불가 합니다.</strong></span><br />
+        </p>
+    }
+
+    <h4 class="clsTitle">결제방법(신용카드 선택 시 계산서 발급불가)</h4>
+    <ul class="apyRdo">
+        @if (Model.CM.infee > 0)
+        {
+            <li><input type="radio" name="ptype" id="pay0101" value="1"><label for="pay0101">신용카드</label></li>
+            <li><input type="radio" name="ptype" id="pay0102" value="3"><label for="pay0102">무통장입금(가상계좌)</label></li>
+        }
+        else
+        {
+            <li><input type="radio" name="ptype" id="pay0101" value="6" checked><label for="pay0101">무료</label></li>
+        }
+    </ul>
+    <div id="cashbox" style="display:none">
+        <h4 class="clsTitle">현금영수증 / 계산서 발행여부</h4>
+        <ul class="apyRdo">
+            @if ((Model.PPLog.cshape != 1) || (Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 0))
+            {
+                <li><input type="radio" name="iscashrct" id="pay0202" value="1"><label for="pay0202">현금영수증 발행</label></li>
+            }
+            @* @if ((Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 1) || (Model.PPLog.cshape == 1 && Model.PPLog.isrebate == 0 && !String.IsNullOrEmpty(Model.PPLog.asname)) || (Model.PPLog.cshape != 1 && !String.IsNullOrEmpty(Model.PPLog.asname)))*@
+            @* @if ((Model.PPLog.cshape == 1 || Model.PPLog.cshape != 1)@*&& Model.PPLog.isrebate == 1 && Model.isCompany == 1)*@
+            @if(Model.isCompany == 1 || Model.PPLog.isrebate == 1 )
+            {
+            <li>
+                <input type="radio" name="iscashrct" id="pay0203" value="2"><label for="pay0203">계산서 발행</label>
+            </li>
+
+            }
+        </ul>
+                <ul class="apyRdo" id="taxinvoice_option" style="display:none;margin-top:-1px">
+                    <li><input type="radio" name="isreceipt" id="isreceipt1" value="1" @(Model.PPLog.isreceipt == null ? "checked" : Model.PPLog.isreceipt == 1 ? "checked" : "") /><label for="isreceipt1"> 영수</label></li>
+                    <li><input type="radio" name="isreceipt" id="isreceipt0" value="0" @(Model.PPLog.isreceipt == 0 ? "checked" : "") /><label for="isreceipt0"> 청구</label></li>
+                    <li style="vertical-align:sub;">계산서날짜 : <input type="text" name="taxdatereq" id="taxdatereq" data-date-format="yyyy-mm-dd" class="datepicker-input" value="@(Model.PPLog.taxdatereq == null ? "" : Model.PPLog.taxdatereq.Value.ToString("yyyy-MM-dd"))" autocomplete="off" /></li>
+                </ul>
+            </div>
+
+            <ul class="clsBtn society">
+                <li><a href="#" onclick="save()">수강신청</a></li>
+                <li><a href="/">취소</a></li>
+                <li><a href="#" id="btnback" style="background-color: #fff;border: solid 1px #0047a7;color:#0047a7;">뒤로가기</a></li>
+            </ul>
+            @Html.HiddenFor(m => m.payno)
+            @Html.HiddenFor(m => m.exno)
+            @Html.Hidden("pplno", Model.PPLog.pplno)
+            <input type="hidden" name="cashrcthp" id="cashrcthp" />
+            <input type="hidden" name="isbill" id="isbill">
+            <input type="hidden" name="items" value="@string.Format("{0}:{1}:{2}:{3}:{4}:{5}:{6}", 0, Model.CM.cmno, 1, ViewBag.SSUserNo, Model.PPLog.isrebate, 0, "")" />
+
+            <!-- Xpay 결제 start -->
+            <input type="hidden" name="LGD_CLOSEDATE" id="LGD_CLOSEDATE" value="">
+            <input type="hidden" name="LGD_OID" id="LGD_OID" value="">
+            <input type="hidden" name="LGD_AMOUNT" id="LGD_AMOUNT" value="">
+            <input type="hidden" name="LGD_OSTYPE_CHECK" id="LGD_OSTYPE_CHECK" value="">
+            <input type="hidden" name="LGD_CUSTOM_SWITCHINGTYPE" id="LGD_CUSTOM_SWITCHINGTYPE" value="">
+            <input type="hidden" name="LGD_VERSION" id="LGD_VERSION" value="">
+            <input type="hidden" name="LGD_CUSTOM_SKIN" id="LGD_CUSTOM_SKIN" value="">
+            <input type="hidden" name="CST_WINDOW_TYPE" id="CST_WINDOW_TYPE" value="">
+            <input type="hidden" name="LGD_PCVIEWYN" id="LGD_PCVIEWYN" value="">
+            <input type="hidden" name="LGD_CUSTOM_FIRSTPAY" id="LGD_CUSTOM_FIRSTPAY" value="">
+            <input type="hidden" name="LGD_KVPMISPAUTOAPPYN" id="LGD_KVPMISPAUTOAPPYN" value="">
+            <input type="hidden" name="LGD_MTRANSFERAUTOAPPYN" id="LGD_MTRANSFERAUTOAPPYN" value="">
+            <input type="hidden" name="LGD_WINDOW_TYPE" id="LGD_WINDOW_TYPE" value="">
+            <input type="hidden" name="LGD_CUSTOM_USABLEPAY" id="LGD_CUSTOM_USABLEPAY" value="">
+
+            <input type="hidden" name="LGD_BUYER" id="LGD_BUYER" value="@Model.User.username">
+            <input type="hidden" name="LGD_PRODUCTINFO" id="LGD_PRODUCTINFO" value="@(Model.CM.cname.Replace(",", " "))">
+            <input type="hidden" name="LGD_BUYEREMAIL" id="LGD_BUYEREMAIL" value="@Model.User.email">
+            <!-- Xpay 결제 end -->
+        </form>
+        @section scriptsHeader{
+            <style type="text/css">
+                .hide {
+                    display: none;
+                }
+            </style>
+            @Html.Partial("./Partial/ScriptDate")
+        }
+        <script type="text/javascript">
+            var model = {};
+            model.pplog = @Html.Raw(Json.Encode(new List<NP.Model.PPLog>() { ( Model.PPLog != null ? Model.PPLog : new NP.Model.PPLog {}) }.Select(s => new { s.asname, s.brno, s.ceoname, s.post, s.address1, s.address2, s.rbankacc, s.bkind, s.btype, s.taxemail}).First()));;
+
+            $(document).ready(function () {
+                $("input[name='ptype']").on("change", function () {
+                    $("#cashbox").hide();
+                    if ($(this).val() == 3) {
+                        $("#cashbox").show();
+                        if ($("input[name='iscashrct']").length == 1) {
+                            $("input[name='iscashrct']").click();
+                        }
+                    }
+                });
+                $("input[name='iscashrct']").on("change", function () {
+                    if ($(this).val() == 2) {
+                        $("#taxinvoice_option").show();
+                    } else {
+                        $("#taxinvoice_option").hide();
+                    }
+                });
+                $("#btnback").on("click", function () {
+                    $("#historyForm").attr("action", "/Course/ApplyAgree");
+                    $("#historyForm").submit();
+                });
+            });
+
+            function save() {
+                var isCompanyInfo = true;
+                $.each(model.pplog, function (key, value) {
+                    if (key == "rbankacc") {
+                        if (value == "") {
+                            isCompanyInfo = false;
+                            return;
+                        }
+                    }
+                });
+
+                $("#cashrcthp").val("");
+                $("#isbill").val("");
+                if ($("input[name='ptype']:checked").length > 0 && $("input[name='ptype']:checked").val() == 3 && $("input[name='iscashrct']:checked").length == 1 && $("input[name='iscashrct']:checked").val() == 2) {
+                    $("#isbill").val("1");
+                }
+                if ($("input[name='ptype']:checked").length < 1) {
+                    msg("결제방법을 선택해주세요.");
+                } else if ($("input[name='ptype']:checked").val() == 3 && $("input[name='iscashrct']:checked").length < 1) {
+                    msg("현금영수증 / 계산서 발행여부를 선택해주세요.");
+                } else if ($("#isbill").val() == 1 && !isCompanyInfo) {
+                    msg("계산서 발급 시 회사정보가 필요합니다. 뒤로가기를 클릭하여 회사정보를 입력해주세요.");
+                } else if ($("#isbill").val() == 1 && $("#taxdatereq").val() == "") {
+                    msg("계산서날짜를 입력해주세요.");
+                }else {
+                    capp("/focommon/CheckQtyScd", { cmisno: $("#becmisno").val()}, "CheckQtyScdResult");
+                }
+            }
+
+            /*20220803 수강인원체크*/
+            function CheckQtyScdResult() {
+                if (capResult.code == 1000) {
+                    cap("/fcommon/paystart", "mform", "cbsave");
+                }
+                else if (capResult.code == 0) {
+                    msg(capResult.msg, null, null, null, '$("#historyForm").attr("action", "/Course/SmartSearch").submit()');
+                }
+                else {
+                    msgadmin();
+                }
+            }
+
+            function cbsave() {
+                if (capResult.code == 1000) {
+                    if (capResult.obj == 0) {
+                        var resultmsg = capResult.msg;
+                        if (resultmsg.indexOf("buyertel")) {
+                            //msg("개인정보에 휴대폰 번호를 입력해주세요.");
+                            msg(capResult.msg || "이미 신청한 강좌인지 확인해주세요.");
+                        } else {
+                            msg(capResult.msg);
+                        }
+                    }
+                    else {
+                        if (capResult.obj.ptype == 6 || capResult.obj.ptype == 7) {
+                            location.href = "@Model.viewname4?payno=" + capResult.obj.payno + "&absptype=" + capResult.obj.ptype;
+                            return;
+                        }
+                        else {
+                            setv("LGD_OID", capResult.obj.oid2 + capResult.obj.payno);
+                            setv("LGD_CLOSEDATE", capResult.obj.paylimityyyyMMddHHmmss);
+                            setv("LGD_AMOUNT", capResult.obj.payamt);
+
+                            setv("LGD_OSTYPE_CHECK", ismobile() ? "M" : "P");
+                            setv("LGD_CUSTOM_SWITCHINGTYPE", ismobile() ? "SUBMIT" : "IFRAME");
+                            setv("LGD_VERSION", ismobile() ? "ASPNET_Non-ActiveX_SmartXPay" : "ASPNET_Non-ActiveX_Standard");
+                            setv("LGD_CUSTOM_SKIN", ismobile() ? "SMART_XPAY2" : "red");
+                            var paymentMethod = $(':radio[name="ptype"]:checked').val() == 1 ? "SC0010" : $(':radio[name="ptype"]:checked').val() == 2 ? "SC0030" : $(':radio[name="ptype"]:checked').val() == 3 ? "SC0040" : "-";
+                            if (ismobile()) {
+                                setv("CST_WINDOW_TYPE", "submit");
+                                setv("LGD_PCVIEWYN", "N");
+                                setv("LGD_CUSTOM_FIRSTPAY", paymentMethod);
+                                setv("LGD_KVPMISPAUTOAPPYN", checkMobile());
+                                setv("LGD_MTRANSFERAUTOAPPYN", checkMobile());
+                            } else {
+                                setv("LGD_WINDOW_TYPE", "iframe");
+                                setv("LGD_CUSTOM_USABLEPAY", paymentMethod);
+                            }
+
+                            document.getElementById('mform').submit();
+                        }
+                    }
+                } else {
+                    msgadmin();
+                }
+            }
+
+            function checkMobile() {
+                var varUA = navigator.userAgent.toLowerCase();
+                if (varUA.indexOf('android') > -1) {
+                    return "A";
+                } else if (varUA.indexOf("iphone") > -1 || varUA.indexOf("ipad") > -1 || varUA.indexOf("ipod") > -1) {
+                    return "N";
+                }
+            }
+        </script>