diff --git a/BO/Controllers/croomController.cs b/BO/Controllers/croomController.cs
index f4fecc0..a7759f7 100644
--- a/BO/Controllers/croomController.cs
+++ b/BO/Controllers/croomController.cs
@@ -795,17 +795,15 @@ namespace NP.BO.Controllers
                 vm.PayTaxItem = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", vm.longval } });
 
             #region 세금계산서 Popbill 연동
-            var mgtkey = vm.PayTaxes.First()?.mgtkey;
-            if (!string.IsNullOrEmpty(mgtkey))
+            var payTax = vm.PayTaxes.First();
+            if (payTax != null)
             {
-                ViewBag.Taxinvoice = PopbillService.GetTaxinvoice(mgtkey).Data;
+                var result = PopbillService.GetTaxinvoice(payTax);
+                if (result.IsSuccess)
+                {
+                    ViewBag.Taxinvoice = result.Data;
+                }
             }
-            else
-            {
-                var taxdate = new DateTime(DateTime.Now.Year, DateTime.Now.Month, DateTime.Now.Day);                
-                mgtkey = PopbillService.MakeMgtKey(Dao, taxdate, MgtKeyType.SELL).Data;
-                ViewBag.Taxinvoice = PopbillService.GetTaxinvoiceR(mgtkey).Data;
-            }           
             #endregion
 
             return View(vm);
diff --git a/BO/Views/croom/taxdetail.cshtml b/BO/Views/croom/taxdetail.cshtml
index ef3c86e..c829057 100644
--- a/BO/Views/croom/taxdetail.cshtml
+++ b/BO/Views/croom/taxdetail.cshtml
@@ -109,33 +109,33 @@
             <tbody>
                 <tr>
                     <th>회사명</th>
-                    <td><input type="text" class="form-control dev" name="invoicerCorpName" value="@taxinvoice.invoicerCorpName" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerCorpName" readonly value="@taxinvoice.invoicerCorpName" /></td>
                     <th>대표자</th>
-                    <td><input type="text" class="form-control dev" name="invoicerCEOName" value="@taxinvoice.invoicerCEOName" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerCEOName" readonly value="@taxinvoice.invoicerCEOName" /></td>
                 </tr>
                 <tr>
                     <th>사업자등록번호</th>
-                    <td><input type="text" class="form-control dev" name="invoicerCorpNum" value="@taxinvoice.invoicerCorpNum" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerCorpNum" readonly value="@taxinvoice.invoicerCorpNum" /></td>
                     <th>업태</th>
-                    <td><input type="text" class="form-control dev" name="invoicerBizType" value="@taxinvoice.invoicerBizType" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerBizType" readonly value="@taxinvoice.invoicerBizType" /></td>
                 </tr>
                 <tr>
                     <th>종목</th>
-                    <td><input type="text" class="form-control dev" name="invoicerBizClass" value="@taxinvoice.invoicerBizClass" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerBizClass" readonly value="@taxinvoice.invoicerBizClass" /></td>
                     <th>사업장주소</th>
-                    <td><input type="text" class="form-control dev" name="invoicerAddr" value="@taxinvoice.invoicerAddr" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerAddr" readonly value="@taxinvoice.invoicerAddr" /></td>
                 </tr>
                 <tr>
                     <th>담당자</th>
-                    <td><input type="text" class="form-control dev" name="invoicerContactName" value="@taxinvoice.invoicerContactName" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerContactName" readonly value="@taxinvoice.invoicerContactName" /></td>
                     <th>연락처</th>
-                    <td><input type="text" class="form-control dev" name="invoicerTEL" value="@taxinvoice.invoicerTEL" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerTEL" readonly value="@taxinvoice.invoicerTEL" /></td>
                 </tr>
                 <tr>
                     <th>이메일주소</th>
-                    <td><input type="text" class="form-control dev" name="invoicerEmail" value="@taxinvoice.invoicerEmail" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerEmail" readonly value="@taxinvoice.invoicerEmail" /></td>
                     <th>문서번호</th>
-                    <td><input type="text" class="form-control dev" name="invoiceeMgtKey" value="@taxinvoice.invoicerMgtKey" /></td>
+                    <td><input type="text" class="form-control dev" name="taxinvoice.invoicerMgtKey" readonly value="@taxinvoice.invoicerMgtKey" /></td>
                 </tr>
             </tbody>
         </table>
@@ -175,8 +175,6 @@
                     <th style="background-color: #ffef98">발행일</th>
                     <td>
                         <input type="text" data-date-format="yyyy-mm-dd" class="form-control dev refundtime input-sm input-s datepicker-input form-control dev " name="taxdate" value="@(t.taxdate==null?"":t.taxdate.Value.ToString("yyyy-MM-dd"))" />
-                        <input type="hidden" class="form-control dev" name="iscancel" value="@t.iscancel" />
-                        <label style="display:none;"><input type="checkbox" id="iscanceled" /> 발행취소</label>
                     </td>
                 </tr>
                 <tr>
@@ -196,7 +194,10 @@
                 </tr>
                 <tr>
                     <th>영수구분</th>
-                    <td colspan="3">@(t.isreceipt == 0 ? "청구" : "영수")</td>
+                    <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>
+                    </td>
                 </tr>
                 <tr>
                     <th>기재사항</th>
@@ -209,26 +210,35 @@
     <input type="hidden" name="payno" value="@t.payno" />
     <input type="hidden" name="cno" value="@t.cno" />
     <input type="hidden" name="mgtkey" value="@t.mgtkey" />
+    <input type="hidden" name="iscancel" value="@t.iscancel" />
+    <input type="hidden" name="taxamt" value="@t.taxamt" />
     <div class="text-center">
-        <a href="#" class="btn btn-primary" onclick="save();">저장</a>
-        @if (string.IsNullOrEmpty(t.mgtkey))
+        @if (t.iscancel == null || t.iscancel.Value != 1)
         {
-            <a href="#" class="btn btn-success" onclick="register();">임시저장 및 미리보기</a>
-            <a href="#" class="btn btn-success" onclick="registIssue();">계산서 즉시발행</a>
-        }
-        else
-        {
-            if (string.IsNullOrEmpty(taxinvoice.ntsconfirmNum))
+
+            if (string.IsNullOrEmpty(t.mgtkey))
             {
-                <a href="#" class="btn btn-success" onclick="register();">임시저장 및 미리보기</a>
+                <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>
             }
             else
             {
-                <a href="#" class="btn btn-success" onclick="view();">계산서조회</a>
+                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>
+                }
+                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>
     @Html.Partial("./Partial/dform", Model)
@@ -273,17 +283,12 @@
 @section scripts{
     <script>
         $(document).ready(function () {
-            if ('@(t.iscancel)' == '1') {
-                $("input:checkbox[id='iscanceled']").prop("checked", true);
-            } else {
-                $("input:checkbox[id='iscanceled']").prop("checked", false);
-            }
+
         });
         function gotab() {
             $("#dform").attr("action", "/croom/taxsmart").submit();
         }
         function save() {
-            $("input[name=iscancel]").val($("input:checkbox[id='iscanceled']").prop("checked") ? 1 : 0);
             cap("/acommon/paytaxsave", "sform", "cbsave");
         }
         function cbsave() {
@@ -291,24 +296,95 @@
                 msg("저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
             } else if (capResult.code == -1) {
                 msg("이미 발행요청건이 존재합니다.");
-            }
-            else {
+            } else {
                 msgadmin();
             }
         }
-
-        function register() {
-
+        function tempsave() {
+            cap("/acommon/paytaxtempsave", "sform", "cbtempsave");
         }
-        function view() {
-
+        function cbtempsave() {
+            if (capResult.code == 1000) {
+                msg("임시저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");                
+            } else if (capResult.code == -1) {
+                msg("이미 발행요청건이 존재합니다.");
+            } else {
+                if (capResult.msg != "") {
+                    msg(capResult.msg);
+                } else {
+                    msgadmin();
+                }
+            }
+        }       
+        function cancelIssue() {
+            if (confirm("발행을 취소하시겠습니까?")) {
+                $("input[name='iscancel']").val(1);
+                cap("/acommon/paytaxcancelissue", "sform", "cbcancelIssue");
+            }
+        }
+        function cbcancelIssue() {
+            if (capResult.code == 1000) {
+                msg("발행취소되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+            } else {
+                if (capResult.msg != "") {
+                    msg(capResult.msg);
+                } else {
+                    msgadmin();
+                }
+            }
+        }
+        function Issue() {
+            if (confirm("입력된 내용으로 계산서 발행을 진행하시겠습니까?")) {
+                cap("/acommon/paytaxissue", "sform", "cbIssue");
+            }
+        }
+        function cbIssue() {
+            if (capResult.code == 1000) {
+                msg("발행되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+            } else if (capResult.code == -1) {
+                msg("이미 발행요청건이 존재합니다.");
+            } else {
+                if (capResult.msg != "") {
+                    msg(capResult.msg);
+                } else {
+                    msgadmin();
+                }
+            }
         }
         function registIssue() {
-
+            if (confirm("입력된 내용으로 계산서 발행을 진행하시겠습니까?")) {
+                cap("/acommon/paytaxregistissue", "sform", "cbregistIssue");
+            }
         }
-        function cancelIssue() {
-
+        function cbregistIssue() { 
+            if (capResult.code == 1000) {
+                msg("즉시발행되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+            } else if (capResult.code == -1) {
+                msg("이미 발행요청건이 존재합니다.");
+            } else {
+                if (capResult.msg != "") {
+                    msg(capResult.msg);
+                } else {
+                    msgadmin();
+                }
+            } 
+        }
+        function view() {
+            cap("/acommon/paytaxview", "sform", "cbview");
+        }
+        function cbview() {
+            if (capResult.code == 1000) {
+                var pop = window.open(capResult.obj, "taxprint", "width=900, height=720, scrollbars=yes, resizable=yes, status=no, location=no, left=0, top=0");
+                if (pop == null) {
+                    msg("팝업이 차단되어 있습니다. 차단을 해제해 주세요.");
+                }
+            } else {
+                if (capResult.msg != "") {
+                    msg(capResult.msg);
+                } else {
+                    msgadmin();
+                }
+            }
         }
     </script>
-}
-
+}
\ No newline at end of file
diff --git a/Base/Controller/ACommonCRoom.cs b/Base/Controller/ACommonCRoom.cs
index 29719fc..1608990 100644
--- a/Base/Controller/ACommonCRoom.cs
+++ b/Base/Controller/ACommonCRoom.cs
@@ -773,66 +773,193 @@ namespace NP.Base.Controllers
             }
             return JsonOK(Dao.Save("cr.paytax.save", d));
         }
+
+        #region 세금계산서 임시저장(팝빌 임시저장 및 paytax.mgtkey 업데이트)
         /// <summary>
-        /// 팝빌 임시저장 및 미리보기(팝빌 임시저장 및 paytax.mgtkey 업데이트 후 세금계산서 인쇄 url 리턴)
+        /// 세금계산서 임시저장(팝빌 임시저장 및 paytax.mgtkey 업데이트)
         /// </summary>
-        /// <param name="d"></param>
+        /// <param name="payTax">payTax</param>
         /// <returns></returns>
         [HttpPost]
-        public JsonResult PayTaxRegister(PayTax d)
+        public JsonResult PayTaxTempSave(PayTax payTax)
         {
-            d.uno = SUserInfo.UserNo; d.uip = GetUserIP();
-            if (d.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", d.payno }, { "cno", d.cno }, { "iscancel", 0 }, { "nottaxno", d.taxno } }).Count() > 0)
+            payTax.uno = SUserInfo.UserNo; payTax.uip = GetUserIP();
+            if (payTax.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", payTax.payno }, { "cno", payTax.cno }, { "iscancel", 0 }, { "nottaxno", payTax.taxno } }).Count() > 0)
             {
                 return JsonBack(new JsonRtn() { code = -1 });
             }
-            return JsonOK(Dao.Save("cr.paytax.save", d));
+
+            payTax.udt = DateTime.Now;
+            if (string.IsNullOrEmpty(payTax.mgtkey))
+            {
+                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao, payTax.udt);
+            }
+
+            if (Dao.Save("cr.paytax.save", payTax) > 0)
+            {
+                var payItems = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", payTax.taxno } });
+
+                var result = Popbill.PopbillService.TempSave(payTax, payItems);
+                if (result.IsSuccess)
+                {
+                    return JsonOK(result.Code);
+                }
+                else
+                {
+                    return JsonError(JSONCode.Error, result.Message, result);
+                }
+            }
+            return JsonOK(0);
         }
+        #endregion
+
+        #region 세금계산서 발행(팝빌 발행 및 paytax.taxdate 업데이트)
         /// <summary>
-        /// 계산서 즉시발행(팝빌 발행 및 paytax.taxdate ,paytax.mgtkey 업데이트)
+        /// 세금계산서 발행(팝빌 발행 및 paytax.taxdate 업데이트)
         /// </summary>
-        /// <param name="d"></param>
+        /// <param name="payTax"></param>
         /// <returns></returns>
         [HttpPost]
-        public JsonResult PayTaxRegistIssue(PayTax d)
+        public JsonResult PayTaxIssue(PayTax payTax)
         {
-            d.uno = SUserInfo.UserNo; d.uip = GetUserIP();
-            if (d.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", d.payno }, { "cno", d.cno }, { "iscancel", 0 }, { "nottaxno", d.taxno } }).Count() > 0)
+            payTax.uno = SUserInfo.UserNo; payTax.uip = GetUserIP();
+            if (payTax.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", payTax.payno }, { "cno", payTax.cno }, { "iscancel", 0 }, { "nottaxno", payTax.taxno } }).Count() > 0)
             {
                 return JsonBack(new JsonRtn() { code = -1 });
             }
-            return JsonOK(Dao.Save("cr.paytax.save", d));
+
+            if (payTax.taxdate == null)
+            {
+                payTax.taxdate = new DateTime(DateTime.Now.Year, DateTime.Now.Month, DateTime.Now.Day);
+            }
+
+            if (Dao.Save("cr.paytax.save", payTax) > 0)
+            {
+                var result = Popbill.PopbillService.Issue(payTax.mgtkey);
+                if (result.IsSuccess)
+                {
+                    return JsonOK(result.Code);
+                }
+                else
+                {
+                    return JsonError(JSONCode.Error, result.Message, result);
+                }
+            }
+            return JsonOK(0);
         }
+        #endregion
+
+        #region 세금계산서 즉시발행(팝빌 발행 및 paytax.taxdate ,paytax.mgtkey 업데이트)
         /// <summary>
-        /// 발행취소(발행전: paytax.iscancel 상태값 변경, 발행완료: 팝빌 발행취소 및 paytax.iscancel 상태값 변경)
+        /// 세금계산서 즉시발행(팝빌 발행 및 paytax.taxdate ,paytax.mgtkey 업데이트)
         /// </summary>
-        /// <param name="d"></param>
+        /// <param name="payTax">payTax</param>
         /// <returns></returns>
         [HttpPost]
-        public JsonResult PayTaxCancelIssue(PayTax d)
+        public JsonResult PayTaxRegistIssue(PayTax payTax)
         {
-            d.uno = SUserInfo.UserNo; d.uip = GetUserIP();
-            if (d.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", d.payno }, { "cno", d.cno }, { "iscancel", 0 }, { "nottaxno", d.taxno } }).Count() > 0)
+            payTax.uno = SUserInfo.UserNo; payTax.uip = GetUserIP();
+            if (payTax.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", payTax.payno }, { "cno", payTax.cno }, { "iscancel", 0 }, { "nottaxno", payTax.taxno } }).Count() > 0)
             {
                 return JsonBack(new JsonRtn() { code = -1 });
             }
-            return JsonOK(Dao.Save("cr.paytax.save", d));
+
+            if (payTax.taxdate == null)
+            {
+                payTax.taxdate = new DateTime(DateTime.Now.Year, DateTime.Now.Month, DateTime.Now.Day);
+            }
+
+            payTax.udt = DateTime.Now;
+            if (string.IsNullOrEmpty(payTax.mgtkey))
+            {
+                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao, payTax.udt);
+            }
+
+            if (Dao.Save("cr.paytax.save", payTax) > 0)
+            {
+                var payItems = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", payTax.taxno } });
+
+                var result = Popbill.PopbillService.RegistIssue(payTax, payItems);
+                if (result.IsSuccess)
+                {
+                    return JsonOK(result.Code);
+                }
+                else
+                {
+                    return JsonError(JSONCode.Error, result.Message, result);
+                }
+            }
+            return JsonOK(0);
         }
+        #endregion
+
+        #region 세금계산서 발행취소(발행전: paytax.iscancel 상태값 변경, 발행완료: 팝빌 발행취소 및 paytax.iscancel 상태값 변경)
         /// <summary>
-        /// 계산서조회(팝빌 세금계산서 인쇄 url 리턴) 
+        /// 세금계산서 발행취소(발행전: paytax.iscancel 상태값 변경, 발행완료: 팝빌 발행취소 및 paytax.iscancel 상태값 변경)
         /// </summary>
-        /// <param name="d"></param>
+        /// <param name="payTax"></param>
         /// <returns></returns>
         [HttpPost]
-        public JsonResult PayTaxView(PayTax d)
+        public JsonResult PayTaxCancelIssue(PayTax payTax)
         {
-            d.uno = SUserInfo.UserNo; d.uip = GetUserIP();
-            if (d.iscancel != 1 && Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", d.payno }, { "cno", d.cno }, { "iscancel", 0 }, { "nottaxno", d.taxno } }).Count() > 0)
+            payTax.uno = SUserInfo.UserNo; payTax.uip = GetUserIP();
+            payTax.iscancel = 1;
+
+            if (!string.IsNullOrEmpty(payTax.mgtkey))
             {
-                return JsonBack(new JsonRtn() { code = -1 });
+                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)
+                        {
+                            return JsonOK(result.Code);
+                        }
+                        else
+                        {
+                            return JsonError(JSONCode.Error, result.Message, result);
+                        }
+                    }
+                    else
+                    {
+                        return JsonOK(0);
+                    }
+                }
+                else
+                {
+                    return JsonOK(Dao.Save("cr.paytax.save", payTax));
+                } 
+            }
+            else
+            {
+                return JsonOK(Dao.Save("cr.paytax.save", payTax));
             }
-            return JsonOK(Dao.Save("cr.paytax.save", d));
         }
+        #endregion
+
+        #region 세금계산서 조회(팝빌 세금계산서 인쇄 url 리턴) 
+        /// <summary>
+        /// 세금계산서 조회(팝빌 세금계산서 인쇄 url 리턴) 
+        /// </summary>
+        /// <param name="payTax"></param>
+        /// <returns></returns>
+        [HttpPost]
+        public JsonResult PayTaxView(PayTax payTax)
+        {
+            var result = Popbill.PopbillService.GetPrintURL(payTax.mgtkey);
+            if (result.IsSuccess)
+            {
+                return JsonObj<string>(result.Data);
+            }
+            else
+            {
+                return JsonError(JSONCode.Error, result.Message, result);
+            }
+        } 
+        #endregion
+
         [HttpPost]
         public JsonResult SmartTaxView(String csid)
         {
diff --git a/Base/Popbill/PopbillConfig.cs b/Base/Popbill/PopbillConfig.cs
index d5e17c3..ca461e0 100644
--- a/Base/Popbill/PopbillConfig.cs
+++ b/Base/Popbill/PopbillConfig.cs
@@ -56,7 +56,7 @@ namespace NP.Base.Popbill
                 _linkID = WebConfigurationManager.AppSettings["Popbill.LinkID"];
                 _secretKey = WebConfigurationManager.AppSettings["Popbill.SecretKey"];
                 _corpNum = WebConfigurationManager.AppSettings["Popbill.CorpNum"];
-                _userID = WebConfigurationManager.AppSettings["Popbill.UserID"];
+                _userID = WebConfigurationManager.AppSettings["Popbill.UserID"] != string.Empty ? WebConfigurationManager.AppSettings["Popbill.UserID"] : null ;
 
                 // 세금계산서 서비스 객체 초기화
                 taxinvoiceService = new TaxinvoiceService(_linkID, _secretKey);
diff --git a/Base/Popbill/PopbillService.cs b/Base/Popbill/PopbillService.cs
index cbf5c34..ab3c326 100644
--- a/Base/Popbill/PopbillService.cs
+++ b/Base/Popbill/PopbillService.cs
@@ -13,272 +13,375 @@ namespace NP.Base.Popbill
 {
     public class PopbillService
     {
+        #region 세금계산서 mgtKey(문서번호) 생성
         /// <summary>
-        /// 세금계산서 문서번호{mgtKey} 생성
+        /// 세금계산서 mgtKey(문서번호) 생성
         /// </summary>
         /// <param name="Dao">CommonDao</param>
-        /// <param name="taxdate">발행일</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="writeDate">발행일</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>mgtKey</returns>
-        public static Result<String> MakeMgtKey(CommonDao Dao, DateTime taxdate, MgtKeyType mgtKeyType = MgtKeyType.SELL)
-        {   
-            Result<String> result = new Result<string>();
+        public static string MakeMgtKey(CommonDao Dao, DateTime writeDate, MgtKeyType keyType = MgtKeyType.SELL)
+        {  
+            int no = 1;
+
+            var payTax = Dao.Get<PayTax>("cr.paytax.formgtkey", new Hashtable() { { "writeDate", writeDate } }).FirstOrDefault();
+            if (payTax != null && !string.IsNullOrEmpty(payTax.mgtkey))
+            {
+                var strNo = payTax.mgtkey.Substring(payTax.mgtkey.IndexOf("L") + 1);
+
+                if (int.TryParse(strNo, out no))
+                {
+                    ++no;
+                }
+            }
+
+            string mgtkey = $"{writeDate:yyyy-MM-dd}-L{no:D5}";
+
+            bool isUse = true;
+            int checkLimit = 50;
+            while (isUse && checkLimit > 0)
+            {
+                isUse = PopbillConfig.taxinvoiceService.CheckMgtKeyInUse(PopbillConfig.CorpNum, keyType, mgtkey);
+                if (isUse)
+                {
+                    ++no;
+                    mgtkey = $"{writeDate:yyyy-MM-dd}-L{no:D5}";
+                }
+
+                --checkLimit;
+            }                
             
-            try
-            {
-                string mgtkey = string.Empty;
-                int no = 1;
-
-                var payTax = Dao.Get<PayTax>("cr.paytax.formgtkey", new Hashtable() { { "taxdate", taxdate } }).FirstOrDefault();
-                if (payTax == null)
-                {
-                    payTax = new PayTax() { };
-                }
-                if (payTax.taxdate == null)
-                {
-                    payTax.taxdate = taxdate;
-                }
-
-                if (!string.IsNullOrEmpty(payTax.mgtkey))
-                {
-                    var strNo = payTax.mgtkey.Substring(payTax.mgtkey.IndexOf("L") + 1);
-
-                    if (int.TryParse(strNo, out no))
-                    {
-                        ++no;
-                    }
-                }
-
-                mgtkey = $"{taxdate:yyyy-MM-dd}-L{no:D5}";
-
-                bool isUse = true;
-                int checkLimit = 10;
-                while (isUse && checkLimit > 0)
-                {
-                    isUse = PopbillConfig.taxinvoiceService.CheckMgtKeyInUse(PopbillConfig.CorpNum, mgtKeyType, mgtkey);
-                    if (isUse)
-                    {
-                        ++no;
-                        mgtkey = $"{taxdate:yyyy-MM-dd}-L{no:D5}";
-                    }
-
-                    --checkLimit;
-                }
-                result.Data = mgtkey;
-            }
-            catch (PopbillException ex)
-            {
-                result.Code = ex.code.ToString();
-                result.Message = ex.Message;
-                Logger.TryError(ex.Message, ex);
-            }
-            return result;
+            return mgtkey;
         }
+        #endregion
 
+        #region 세금계산서 Taxinvoice 생성 
+        /// <summary>
+        /// 세금계산서 Taxinvoice 생성  
+        /// </summary>
+        /// <param name="taxinvoice">Taxinvoice</param>
+        /// <param name="payTax">PayTax</param>
+        /// <param name="payItems">payItems</param>
+        /// <returns>Taxinvoice</returns>
+        public static Taxinvoice MakeTaxinvoice(Taxinvoice taxinvoice, PayTax payTax, IList<PayItem> payItems)
+        {
+            taxinvoice.issueType = "정발행"; //"정발행" / "역발행" / "위수탁" 중 택 1
+            taxinvoice.taxType = "면세"; //"과세" / "영세" / "면세" 중 택 1
+            taxinvoice.chargeDirection = "정과금"; //"정과금" / "역과금" 중 택 1
+            taxinvoice.writeDate = payTax.udt.ToString("yyyyMMdd");
+            taxinvoice.purposeType = payTax.isreceipt == 0 ? "청구" : "영수"; //0:청구, 1:영수 {"영수" / "청구" / "없음" 중 택 1}
+            taxinvoice.supplyCostTotal = payTax.taxamt.ToString();
+            taxinvoice.taxTotal = "0";
+            taxinvoice.totalAmount = payTax.taxamt.ToString();
+            taxinvoice.invoiceeType = "사업자";
+            taxinvoice.invoiceeCorpNum = payTax.brno;
+            taxinvoice.invoiceeCorpName = payTax.asname;
+            taxinvoice.invoiceeCEOName = payTax.ceoname;
+            taxinvoice.invoiceeAddr = payTax.asaddr;
+            taxinvoice.invoiceeBizType = payTax.btype;
+            taxinvoice.invoiceeBizClass = payTax.bkind;
+            taxinvoice.invoiceeContactName1 = payTax.manname;
+            taxinvoice.invoiceeTEL1 = payTax.telno;
+            taxinvoice.invoiceeEmail1 = payTax.email;
+            //taxinvoice.serialNum = payTax.taxno.ToString();
+
+            #region 상세항목(품목) 정보
+            if (payItems != null)
+            {
+                /**************************************************************************
+                    *                         상세항목(품목) 정보                            *
+                    * - 상세항목 정보는 세금계산서 필수기재사항이 아니므로 작성하지 않더라도 *
+                    *   세금계산서 발행이 가능합니다.                                        *
+                    * - 최대 99건까지 작성가능                                               *
+                    **************************************************************************/
+
+                taxinvoice.detailList = new List<TaxinvoiceDetail>();
+                var serialNum = 1;
+                foreach (var payItem in payItems)
+                {
+                    TaxinvoiceDetail detail = new TaxinvoiceDetail();
+                    detail.serialNum = serialNum; // 일련번호, 1부터 순차기재 
+                    detail.purchaseDT = payItem.payoktime.Value.ToString("yyyyMMdd"); // 거래일자
+                    detail.itemName = payItem.itemname; // 품목명  
+                    detail.spec = ""; // 규격
+                    detail.qty = payItem.pcnt.ToString(); // 수량
+                    detail.unitCost = payItem.payamt.ToString(); // 단가
+                    detail.supplyCost = payItem.payamt.ToString(); // 공급가액
+                    detail.tax = "0"; // 세액
+                    detail.remark = ""; // 비고
+                    taxinvoice.detailList.Add(detail);
+                    ++serialNum;
+                }
+            }
+            #endregion
+
+            return taxinvoice;
+        }
+        #endregion
+
+        #region 세금계산서 상세정보
         /// <summary>
         /// 세금계산서 상세정보
         /// </summary>        
-        /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="payTax">PayTax</param>
+        /// <param name="payItems">payItems</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>Taxinvoice</returns>
-        public static Result<Taxinvoice> GetTaxinvoice(string mgtkey, MgtKeyType mgtKeyType = MgtKeyType.SELL)
-        { 
-            Result<Taxinvoice> result = new Result<Taxinvoice>();
-            try
-            {
-                result.Data = PopbillConfig.taxinvoiceService.GetDetailInfo(PopbillConfig.CorpNum, mgtKeyType, mgtkey);
-            }
-            catch (PopbillException ex)
-            {
-                result.Code = ex.code.ToString();
-                result.Message = ex.Message;
-                Logger.TryError(ex.Message, ex);
-            }
-            finally
-            {
-                if (result.Data == null)
-                {
-                    result.Data = new Taxinvoice() { invoicerMgtKey = mgtkey };
-                }
-            }
-            return result;
-        }
-
-        /// <summary>
-        /// 세금계산서 공급자정보
-        /// </summary>
-        /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <returns>Taxinvoice</returns>
-        public static Result<Taxinvoice> GetTaxinvoiceR(string mgtkey)
-        { 
-            Result<Taxinvoice> result = new Result<Taxinvoice>();
-            try
-            {
-                CorpInfo corpInfo = PopbillConfig.taxinvoiceService.GetCorpInfo(PopbillConfig.CorpNum, PopbillConfig.UserID);
-                Contact contact = PopbillConfig.taxinvoiceService.ListContact(PopbillConfig.CorpNum, PopbillConfig.UserID).Where(w => w.mgrYN == true).FirstOrDefault();
-                result.Data = new Taxinvoice
-                {
-                    invoicerAddr = corpInfo?.addr,
-                    invoicerCEOName = corpInfo?.ceoname,
-                    invoicerCorpName = corpInfo?.corpName,
-                    invoicerMgtKey = mgtkey,
-                    invoicerCorpNum = PopbillConfig.CorpNum,
-                    invoicerBizClass = corpInfo?.bizClass,
-                    invoicerBizType = corpInfo?.bizType,
-                    invoicerContactName = contact?.personName,
-                    invoicerEmail = contact?.email,
-                    invoicerHP = contact?.hp,
-                    invoicerTEL = contact?.tel
-                };
-            }
-            catch (PopbillException ex)
-            {
-                result.Code = ex.code.ToString();
-                result.Message = ex.Message;
-                Logger.TryError(ex.Message, ex);
-            }
-            return result;
-        }
-
-        /// <summary>
-        /// 세금계산서 임시저장
-        /// </summary>
-        /// <param name="taxinvoice">Taxinvoice</param>
-        /// <returns>IssueResponse</returns>
-        public static Result<Response> Register(Taxinvoice taxinvoice)
+        public static Result<Taxinvoice> GetTaxinvoice(PayTax payTax, IList<PayItem> payItems = null, MgtKeyType keyType = MgtKeyType.SELL)
         {
-            Result<Response> result = new Result<Response>();
+            Result<Taxinvoice> result = new Result<Taxinvoice>();
             try
             {
-                result.Data = PopbillConfig.taxinvoiceService.Register(PopbillConfig.CorpNum, taxinvoice);
+                if (!string.IsNullOrEmpty(payTax.mgtkey) && PopbillConfig.taxinvoiceService.CheckMgtKeyInUse(PopbillConfig.CorpNum, keyType, payTax.mgtkey))
+                {
+                    result.Data = PopbillConfig.taxinvoiceService.GetDetailInfo(PopbillConfig.CorpNum, keyType, payTax.mgtkey);
+                }
+                else
+                {
+                    CorpInfo corpInfo = PopbillConfig.taxinvoiceService.GetCorpInfo(PopbillConfig.CorpNum, PopbillConfig.UserID);
+                    Contact contact = PopbillConfig.taxinvoiceService.ListContact(PopbillConfig.CorpNum, PopbillConfig.UserID).Where(w => w.mgrYN == true).FirstOrDefault();
+                    result.Data = new Taxinvoice
+                    {
+                        invoicerAddr = corpInfo?.addr,
+                        invoicerCEOName = corpInfo?.ceoname,
+                        invoicerCorpName = corpInfo?.corpName,
+                        invoicerMgtKey = payTax.mgtkey,
+                        invoicerCorpNum = PopbillConfig.CorpNum,
+                        invoicerBizClass = corpInfo?.bizClass,
+                        invoicerBizType = corpInfo?.bizType,
+                        invoicerContactName = contact?.personName,
+                        invoicerEmail = contact?.email,
+                        invoicerHP = contact?.hp,
+                        invoicerTEL = contact?.tel
+                    };
+                }
+                result.Data = MakeTaxinvoice(result.Data, payTax, payItems);
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
         }
+        #endregion
 
+        #region 세금계산서 임시저장(수정)
+        /// <summary>
+        /// 세금계산서 임시저장(수정)
+        /// </summary>
+        /// <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)
+        {
+            Result<string> result = new Result<string>();
+            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); 
+                }
+                else
+                {
+                    response = PopbillConfig.taxinvoiceService.Register(PopbillConfig.CorpNum, taxinvoice);
+                }
+                result.Data = payTax.mgtkey;
+                result.Code = response.code;
+                result.Message = response.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 발행
         /// <summary>
         /// 세금계산서 발행
         /// </summary>
         /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="forceIssue">지연발행 가능여부</param>
         /// <param name="memo">메모</param>
         /// <returns>IssueResponse</returns>
-        public static Result<IssueResponse> Issue(string mgtkey, MgtKeyType mgtKeyType = MgtKeyType.SELL, string memo = "")
+        /// <remarks>"임시저장" 또는 "(역)발행대기" 상태의 세금계산서를 발행(전자서명)하며, "발행완료" 상태로 처리합니다</remarks>
+        public static Result<IssueResponse> Issue(string mgtkey, MgtKeyType keyType = MgtKeyType.SELL, bool forceIssue = false, string memo = "")
         {
             Result<IssueResponse> result = new Result<IssueResponse>();
             try
             {
-                result.Data = PopbillConfig.taxinvoiceService.Issue(PopbillConfig.CorpNum, mgtKeyType, mgtkey, memo, PopbillConfig.UserID);
+                result.Data = PopbillConfig.taxinvoiceService.Issue(PopbillConfig.CorpNum, keyType, mgtkey, memo, forceIssue, PopbillConfig.UserID);
+                result.Code = result.Data.code;
+                result.Message = result.Data.message;
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
         }
+        #endregion
 
+        #region 세금계산서 발행취소
         /// <summary>
         /// 세금계산서 발행취소
         /// </summary>
         /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <param name="memo">메모</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>IssueResponse</returns>
-        public static Result<Response> CancelIssue(string mgtkey, MgtKeyType mgtKeyType = MgtKeyType.SELL, string memo = "")
+        /// <remarks>국세청 전송 이전 "발행완료" 상태의 전자세금계산서를 "발행취소"하고, 해당 건은 국세청 신고 대상에서 제외됩니다.</remarks>
+        public static Result<Response> CancelIssue(string mgtkey, string memo = "", MgtKeyType keyType = MgtKeyType.SELL)
         {
             Result<Response> result = new Result<Response>();
             try
             {
-                result.Data = PopbillConfig.taxinvoiceService.CancelIssue(PopbillConfig.CorpNum, mgtKeyType, mgtkey, memo, PopbillConfig.UserID);
+                result.Data = PopbillConfig.taxinvoiceService.CancelIssue(PopbillConfig.CorpNum, keyType, mgtkey, memo, PopbillConfig.UserID);
+                result.Code = result.Data.code;
+                result.Message = result.Data.message;
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
         }
+        #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="taxinvoice">Taxinvoice</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>
-        public static Result<IssueResponse> RegistIssue(Taxinvoice taxinvoice, bool forceIssue = false, string memo = "")
+        /// <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 = "")
         {
-            Result<IssueResponse> result = new Result<IssueResponse>();;
+            Result<IssueResponse> result = new Result<IssueResponse>(); ;
             try
             {
+                var taxinvoice = GetTaxinvoice(payTax, payItems).Data;
                 result.Data = PopbillConfig.taxinvoiceService.RegistIssue(PopbillConfig.CorpNum, taxinvoice, forceIssue, memo);
+                result.Code = result.Data.code;
+                result.Message = result.Data.message;
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
-        }
+        } 
+        #endregion
 
+        #region 세금계산서 인쇄 팝업 URL 확인
         /// <summary>
         /// 세금계산서 인쇄 팝업 URL 확인
         /// </summary>
         /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>URL</returns>
-        public static Result<string> GetPrintURL(string mgtkey, MgtKeyType mgtKeyType = MgtKeyType.SELL)
+        public static Result<string> GetPrintURL(string mgtkey, MgtKeyType keyType = MgtKeyType.SELL)
         {
             Result<string> result = new Result<string>(); ;
             try
             {
-                result.Data = PopbillConfig.taxinvoiceService.GetPrintURL(PopbillConfig.CorpNum, mgtKeyType, mgtkey, PopbillConfig.UserID);
+                result.Data = PopbillConfig.taxinvoiceService.GetPrintURL(PopbillConfig.CorpNum, keyType, mgtkey, PopbillConfig.UserID);
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
-        }
+        } 
+        #endregion
 
+        #region 세금계산서 인쇄 팝업 URL 확인 - 공급받는자용
         /// <summary>
         /// 세금계산서 인쇄 팝업 URL 확인 - 공급받는자용
         /// </summary>
         /// <param name="mgtkey">파트너가 할당한 문서번호</param>
-        /// <param name="mgtKeyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
+        /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>URL</returns>
-        public static Result<string> GetEPrintURL(string mgtkey, MgtKeyType mgtKeyType = MgtKeyType.SELL)
+        public static Result<string> GetEPrintURL(string mgtkey, MgtKeyType keyType = MgtKeyType.SELL)
         {
             Result<string> result = new Result<string>(); ;
             try
             {
-                result.Data = PopbillConfig.taxinvoiceService.GetEPrintURL(PopbillConfig.CorpNum, mgtKeyType, mgtkey, PopbillConfig.UserID);
+                result.Data = PopbillConfig.taxinvoiceService.GetEPrintURL(PopbillConfig.CorpNum, keyType, mgtkey, PopbillConfig.UserID);
             }
             catch (PopbillException ex)
             {
-                result.Code = ex.code.ToString();
+                result.IsSuccess = false;
+                result.Code = ex.code;
                 result.Message = ex.Message;
                 Logger.TryError(ex.Message, ex);
             }
             return result;
-        }
+        } 
+        #endregion
     }
 
     public class Result<T>
     {
-        public String Code = null;
-        public String Message = null;
+        public bool IsSuccess = true;
+        public long Code = 1;
+        public String Message = string.Empty;
         public T Data;
     }
-}
\ No newline at end of file
+}
diff --git a/Dao/MyBatis/Maps/CRoom.xml b/Dao/MyBatis/Maps/CRoom.xml
index c12bdab..209e208 100644
--- a/Dao/MyBatis/Maps/CRoom.xml
+++ b/Dao/MyBatis/Maps/CRoom.xml
@@ -1311,9 +1311,9 @@
             where a.payno=#payno#
         </select>
         <select id="cr.paytax.formgtkey" parameterClass="hashtable" resultClass="paytax">
-          select taxno, taxdate, mgtkey
+          select taxno, mgtkey
           from paytax
-          where taxdate=#taxdate#
+          where mgtkey like concat(#taxdate#,'%')
           order by mgtkey desc
           limit 1
         </select>