diff --git a/Base/Controller/FCommonPay.cs b/Base/Controller/FCommonPay.cs
index 5e25306..062fb5b 100644
--- a/Base/Controller/FCommonPay.cs
+++ b/Base/Controller/FCommonPay.cs
@@ -594,6 +594,34 @@ namespace NP.Base.Controllers
             rtn.Add("filelist", filelist);
             return JsonBack(rtn);
         }
+        #region 세금계산서 조회(팝빌 세금계산서 인쇄 url 리턴) 
+        /// <summary>
+        /// 세금계산서 조회(팝빌 세금계산서 인쇄 url 리턴) 
+        /// </summary>
+        /// <param name="payno"></param>
+        /// <returns></returns>
+        [HttpPost]
+        public JsonResult PayTaxinvoiceView(long payno)
+        {
+            var payTax = Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", payno } }).Where(w=> w.cno == SUserInfo.UserNo).FirstOrDefault();
+            if (payTax != null)
+            {
+                var result = Popbill.PopbillService.GetEPrintURL(payTax.mgtkey);
+                if (result.IsSuccess)
+                {
+                    return JsonObj<string>(result.Data);
+                }
+                else
+                {
+                    return JsonError(JSONCode.Error, result.Message, result);
+                }
+            }
+            else
+            {
+                return JsonBack(new JsonRtn() { code = -1 });
+            }
+        }
+        #endregion
     }
-    
+
 }
\ No newline at end of file
diff --git a/Dao/MyBatis/Maps/CM.xml b/Dao/MyBatis/Maps/CM.xml
index 046256f..20a2356 100644
--- a/Dao/MyBatis/Maps/CM.xml
+++ b/Dao/MyBatis/Maps/CM.xml
@@ -1888,7 +1888,7 @@
         ,address2=#address2#
         ,btype =#btype#
         ,bkind =#bkind#
-        ,fgnobno=#fgnobno#
+        <isNotNull property="fgnobno">,fgnobno=#fgnobno#</isNotNull>
         ,eino=#eino#
         ,mname=#mname#
         ,mphone =case when #mphone# is not null then HEX(AES_ENCRYPT(#mphone#, <include refid="sql.digest"></include>)) else mphone end
diff --git a/Dao/MyBatis/Maps/Lect.xml b/Dao/MyBatis/Maps/Lect.xml
index 1e828da..23983aa 100644
--- a/Dao/MyBatis/Maps/Lect.xml
+++ b/Dao/MyBatis/Maps/Lect.xml
@@ -1508,15 +1508,15 @@
             ,c.tyear,c.tseq
             ,u.username,u.userid
             ,ass.asname
-            ,e.payno,e.pstatus,e.payamt,e.ptype,e.ispg,e.pgkey,e.payoktime,e.rstatus
+            ,e.payno,e.pstatus,e.payamt,e.ptype,e.ispg,e.pgkey,e.payoktime,e.rstatus,e.iscashrct, e.isbill
             ,e2.pino,e2.payamt pipayamt,e2.itemname
             ,f.estart,f.eend
             ,cc.cname studyplacename
             ,cc.ccode studyplace
-            ,pt.taxno,pt.taxdate taxdate2
+            ,pt.taxno,pt.taxdate taxdate2,pt.mgtkey,pt.iscancel
             ,a.cdt
             ,row_number() over(order by a.cdt desc) rno
-            ,count(a.lectno) over() pagetotalcount
+            ,count(a.lectno) over() pagetotalcount            
           from lect a
           inner join cm b on b.cmno = a.cmno
           inner join term c on c.tmno = b.tmno
diff --git a/Dao/MyBatis/Maps/Pay.xml b/Dao/MyBatis/Maps/Pay.xml
index ff81a54..e5564ae 100644
--- a/Dao/MyBatis/Maps/Pay.xml
+++ b/Dao/MyBatis/Maps/Pay.xml
@@ -719,20 +719,18 @@
       </select>
         <select id="pay.paytax.fornew" parameterClass="hashtable" resultClass="paytax">
             select a.payno,a.isgroup,a.ptype,a.ispg
-                ,ua.asname,ua.ceoname,ua.brno,ua.grno,ua.btype,ua.bkind
-                ,am.mname manname
-                ,CAST(AES_DECRYPT(UNHEX(am.telno), <include refid="sql.digest"></include>) AS char) telno
-                ,CAST(AES_DECRYPT(UNHEX(am.mobile), <include refid="sql.digest"></include>) AS char) mobile
-                ,CAST(AES_DECRYPT(UNHEX(am.email), <include refid="sql.digest"></include>) AS char) email
+                ,ua.asname,ua.ceoname,ua.brno,ua.grno,ua.btype,ua.bkind,ua.post,ua.address1,ua.address2
+                ,ua.mname manname
+                ,CAST(AES_DECRYPT(UNHEX(ua.mphone), <include refid="sql.digest"></include>) AS char) telno
+                ,CAST(AES_DECRYPT(UNHEX(ua.taxemail), <include refid="sql.digest"></include>) AS char) email              
                 ,sum(case when b.taxdate is not null then 0 else b.taxamt end) taxamtsum
                 ,sum(b.taxamt) taxamt
             from pay a
             inner join users u on u.userno=a.userno
-            left outer join assign ua on ua.asno=u.asno
-            left outer join assignman am on am.asno=ua.asno and am.mtype=2 and am.jtype=0 and am.isdel=0
+            left outer join assign ua on ua.asno=u.asno 
             left outer join paytax b on b.payno=a.payno and (b.iscancel is null or b.iscancel &lt;&gt; 1)
             where a.payno=#payno# and a.userno=#userno# and a.rstatus &lt; 2 and (a.pstatus=1 or a.pstatus=22)
-            group by a.payno,a.isgroup,ua.asname,ua.ceoname,ua.brno,ua.grno,ua.btype,ua.bkind,am.mname,am.telno,am.mobile,am.email
+            group by a.payno,a.isgroup,ua.asname,ua.ceoname,ua.brno,ua.grno,ua.btype,ua.bkind
         </select>
         <select id="pay.paytax.fornewitem" parameterClass="hashtable" resultClass="paytax">
             select a.payno,a.isgroup
@@ -902,13 +900,17 @@
             where payno=#payno# and isunpay=1;
         </update>
         <select id="pay.pplogs" parameterClass="hashtable" resultClass="pplog">
-            select a.pplno,a.isready,a.cmno,a.cmisno,a.isrebate,a.rbankname,a.rbankacc,a.rbankowner,a.isaccommodation
-                ,b.payno,b.pstatus
-                ,a2.infee,a2.accommofee
-            from pplog a
-            inner join cm a2 on a2.cmno=a.cmno
-            left outer join pay b on b.pplno=a.pplno
-            <dynamic prepend="where">
+          select a.pplno,a.isready,a.cmno,a.cmisno,a.isrebate,a.rbankname,a.rbankacc,a.rbankowner,a.isaccommodation
+          ,b.payno,b.pstatus
+          ,a2.infee,a2.accommofee
+          ,b.isbill
+          ,a.asname, a.ceoname, a.brno, a.btype, a.bkind, a.mname, a.post, a.address1, a.address2
+          ,CAST(AES_DECRYPT(UNHEX(a.mphone), <include refid="sql.digest"></include>) AS char) mphone
+          ,CAST(AES_DECRYPT(UNHEX(a.taxemail), <include refid="sql.digest"></include>) AS char) taxemail          
+          from pplog a
+          inner join cm a2 on a2.cmno=a.cmno
+          left outer join pay b on b.pplno=a.pplno
+          <dynamic prepend="where">
                 <isNotNull property="pplno" prepend="and">a.pplno=#pplno#</isNotNull>
                 <isNotNull property="userno" prepend="and">a.userno=#userno#</isNotNull>
             </dynamic>
@@ -916,6 +918,7 @@
         <select id="pay.payresult" parameterClass="hashtable" resultClass="payitem">
             select a.payno,a.payamt,a.ptype,a.pstatus
                 ,b.itemno
+                ,b.pino
             from pay a
             inner join payitem b on b.payno=a.payno
             where a.payno=#payno# and a.userno=#userno# and a.pstatus in (1,21,22,51,55)
diff --git a/FO/Controllers/FOBaseController.cs b/FO/Controllers/FOBaseController.cs
index ab7c5ac..e291b38 100644
--- a/FO/Controllers/FOBaseController.cs
+++ b/FO/Controllers/FOBaseController.cs
@@ -10,6 +10,8 @@ using NP.Base.Auth;
 using XPayClientNet;
 using System.Security.Cryptography;
 using System.Text;
+using System.Collections;
+
 namespace NP.FO.Controllers
 {
     public class FOBaseController : NP.Base.BaseController
@@ -625,7 +627,8 @@ namespace NP.FO.Controllers
                                     {
                                         vm.Pay.oid2 = GetConfig("PAYMENT_CLASSIFICATION") + vm.Pay.payno;
                                         vm.PayItemResults = Dao.Get<PayItemResult>("pay.payitems", vm.Pay.payno);
-                                        vm.PayItem = Dao.Get<PayItem>("pay.payresult", new System.Collections.Hashtable() { { "payno", vm.Pay.payno }, { "userno", SUserInfo.UserNo } }).First();
+                                        vm.PayItems = Dao.Get<PayItem>("pay.payresult", new System.Collections.Hashtable() { { "payno", vm.Pay.payno }, { "userno", SUserInfo.UserNo } });
+                                        vm.PayItem = vm.PayItems.First();
                                         vm.Pay.pstatus = vm.Pay.ptype == 1 ? 1 : 22;
                                         vm.CM = Dao.Get<CM>("cm.cms", new System.Collections.Hashtable() { { "cmno", vm.PayItemResults.First().itemno } }).FirstOrDefault();
                                     }
@@ -644,6 +647,52 @@ namespace NP.FO.Controllers
                                         vm.Pay.authdata += string.Format("{0:x2}", hashed[i]);
                                     }
                                     #endregion
+
+                                    #region 세금계산서 신청처리
+                                    if (vm.Pay.ptype == 3) {
+                                        try
+                                        {
+                                            vm.PPLog = Dao.Get<PPLog>("pay.pplogs", new Hashtable() { { "pplno", vm.pplno }, { "userno", SUserInfo.UserNo } }).FirstOrDefault();
+                                            if (payno > 0 && vm.PPLog != null && vm.PPLog.pstatus == 22 && vm.PPLog.isbill == 1)
+                                            {
+                                                PayTax payTax = new PayTax();
+                                                payTax.uno = SUserInfo.UserNo;
+                                                payTax.uip = GetUserIP();
+                                                if (Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "payno", payTax.payno }, { "cno", SUserInfo.UserNo }, { "iscancel", 0 } }).Count() == 0)
+                                                {
+                                                    var assign = Dao.Get<Assign>("users.assigns2", new System.Collections.Hashtable() { { "asno", SUserInfo.ASNo }, { "orderby", "a.asname" } }).FirstOrDefault();
+                                                    if(assign != null)
+                                                    {
+                                                        payTax.fgno = assign.fgnobno;
+                                                    }
+                                                    payTax.payno = payno;
+                                                    payTax.pinos = string.Join(",", vm.PayItems.Select(s => s.pino));
+                                                    payTax.asname = vm.PPLog.asname;
+                                                    payTax.ceoname = vm.PPLog.ceoname;
+                                                    payTax.asaddr = vm.PPLog.address1 + " " + vm.PPLog.address2;
+                                                    payTax.brno = vm.PPLog.brno;
+                                                    payTax.btype = vm.PPLog.btype;
+                                                    payTax.bkind = vm.PPLog.bkind;
+                                                    payTax.manname = vm.PPLog.mname;
+                                                    payTax.telno = vm.PPLog.mphone;
+                                                    payTax.email = vm.PPLog.taxemail; 
+                                                    payTax.isreceipt = 0; //0:청구, 1:영수
+                                                    payTax.brno = (payTax.brno ?? "").Replace("-", "");
+                                                    payTax.grno = (payTax.grno ?? "").Replace("-", ""); 
+                                                    Dao.Insert<PayTax>("pay.paytax.in", payTax);
+                                                    if (payTax.taxno > 0)
+                                                    {
+                                                        Dao.Save("pay.paytaxitem.in", payTax);
+                                                    }
+                                                }
+                                            }
+                                        }
+                                        catch (Exception exresult)
+                                        {
+                                            SetError(exresult.StackTrace);
+                                        }
+                                    }
+                                    #endregion
                                 }
                             }
                         }
diff --git a/FO/Views/Course/ApplyPay.cshtml b/FO/Views/Course/ApplyPay.cshtml
index afd8f72..85451ae 100644
--- a/FO/Views/Course/ApplyPay.cshtml
+++ b/FO/Views/Course/ApplyPay.cshtml
@@ -99,7 +99,7 @@
                 </ul>
                 <span class="cashnot hide">)</span>
             </li>
-            <li><input type="checkbox" name="isbill" id="pay0203"><label for="pay0203">계산서 발행</label></li>
+            <li><input type="radio" name="iscashrct" id="pay0203" value="2"><label for="pay0203">계산서 발행</label></li>
         </ul>
     </div>
     <ul class="clsBtn society">
@@ -110,6 +110,7 @@
     @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 -->
@@ -154,28 +155,22 @@
             } else {
                 $(".cashnot").addClass("hide");
             }
-        });
-        $("input[name='isbill']").on("change", function () {
-            if ($("#pay0203").prop("checked")) {
-                $("#pay0203").val(1);
-            }
-            else {
-                $("#pay0203").val(0);
-            }
-        });
+        }); 
     });
     function save() {
         $("#cashrcthp").val("");
+        $("#isbill").val(""); 
         if ($("input[name='ptype']:checked").length > 0 && $("input[name='ptype']:checked").val() == 1) {
             $("#pay0201").prop("checked", true);
         } else if ($("input[name='ptype']:checked").length > 0 && $("input[name='ptype']:checked").val() == 3 && $("input[name='iscashrct']:checked").length == 1 && $("input[name='iscashrct']:checked").val() == 1) {
             $("#cashrcthp").val($("#hp1").val() + $("#hp2").val() + $("#hp3").val());
+        } else if ($("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 발행여부를 선택해주세요.");
-            $("#pay0203").prop("checked", false);
         } else if ($("input[name='ptype']:checked").val() == 3 && $("input[name='iscashrct']:checked").val() == 1 && !ismobilenumber($("#cashrcthp").val())) {
             msg("현금영수증 발행 핸드폰번호를 올바르게 입력해주세요.");
         }
diff --git a/FO/Views/My/Document.cshtml b/FO/Views/My/Document.cshtml
index faaff3b..947f515 100644
--- a/FO/Views/My/Document.cshtml
+++ b/FO/Views/My/Document.cshtml
@@ -20,7 +20,7 @@
     </ul>
 </div>
 <form id="dform" method="post" action="/My/Document">
-@Html.HiddenFor(w=>w.tabidx)
+    @Html.HiddenFor(w => w.tabidx)
 </form>
 <div class="lctQr">
     <span class="@(Model.tabidx == 0 ? "current" : "" )" onclick="gopage(0);" id="lblAll">신규과정</span>&nbsp;|&nbsp;
@@ -109,31 +109,43 @@
                             {
                                 @Html.Raw("-")
                             }
-                            else if (item.ptype == 1 && item.ispg == 1)
+                            else if (item.ptype == 1 && item.ispg == 1) /*신용카드*/
                             {
-                                <a href="#" onclick="javascript:viewtax(@(item.pgkey))">[영수증]</a>
+                                <a href="#" onclick="viewtax('@(item.pgkey)')">[인쇄]</a>
                             }
-                            //현금영수증안붙었음
-                            @*else if (item.ptype == 3 && item.ispg == 1)
-                                {
-                                    //일단대체?
-                                    <a href="#" onclick="javascript:viewtax(@(item.pgkey))">[영수증]</a>
-                                }*@
-                            else
+                            else if (item.ptype == 3 && item.ispg == 1) /*가상계좌*/
                             {
-                                if (item.taxno > 0)
+                                if (item.iscashrct == 1) /*현금영수증신청*/
                                 {
-                                    <a href="#" onclick="showtax(@(item.payno))">[@(item.taxdate2 == null ? "신청중" : "발행")]</a>
+                                    <a href="#" onclick="viewtax('@(item.pgkey)')">[인쇄]</a>
                                 }
                                 else
                                 {
-                                    if (Convert.ToDateTime(Convert.ToDateTime(item.payoktime).ToString("yyyy-MM-dd")) <= Convert.ToDateTime(DateTime.Now.AddMonths(1).ToString("yyyy-MM-dd")))
+                                    if (item.taxno > 0) /*세금계산서신청*/
                                     {
-                                        <a href="#" onclick="calltax(@(item.payno),'@(string.Format("{0}:{1}:{2}:{3}:{4}:{5}:{6}",item.payamt.ToString("#,0")+"원",item.payoktime.ToString("yy-MM-dd"),item.ptypename2,item.ispg == 1 ? "PG" : "현장결제",item.itemname,item.pipayamt.ToString("#,0")+"원",item.pino))')">[요청]</a>
+                                        if (item.iscancel != 1 && item.taxdate2 != null && !string.IsNullOrEmpty(item.mgtkey)) /*취소 and 발행일 and 세금계산서문서번호 */
+                                        {
+                                            <a href="#" onclick="viewtaxinvoice('@(item.payno)')">[인쇄]</a>
+                                        }
+                                        else if (item.iscancel == 1) /*취소시 일반영수증*/
+                                        {
+                                            <a href="#" onclick="viewtax('@(item.pgkey)')">[인쇄]</a>
+                                        }
+                                        else
+                                        {
+                                            <a href="#" onclick="showtax('@(item.payno)')">[신청중]</a>
+                                        }
                                     }
                                     else
                                     {
-                                        <a href="#" onclick="msg('계산서 요청 기한이 지나 신청이 불가능합니다.'); return;">[요청]</a>
+                                        if (item.payoktime < Convert.ToDateTime(DateTime.Now.AddMonths(1).ToString("yyyy-MM-11"))) /*입금확인후 익월 10일 이내까지 요청가능*/
+                                        {
+                                            <a href="#" onclick="calltax(@(item.payno),'@(string.Format("{0}:{1}:{2}:{3}:{4}:{5}:{6}", item.payamt.ToString("#,0") + "원", item.payoktime.ToString("yy-MM-dd"), item.ptypename2, item.ispg == 1 ? "PG" : "현장결제", item.itemname, item.pipayamt.ToString("#,0") + "원", item.pino))')">[요청]</a>
+                                        }
+                                        else
+                                        {
+                                            <a href="#" onclick="viewtax('@(item.pgkey)')">[인쇄]</a>
+                                        }
                                     }
                                 }
                             }
@@ -194,32 +206,32 @@ else
                 <div class="mpgPopTitle"><h5>계산서발행요청</h5><a href="#" onclick="javascript:mpgPopClose();"></a></div>
                 <div class="mpgPopScroll">
                     <div class="odrPop pop1box">
-                        <h4 class="bskTitle">상품선택</h4>
-                        <table class="odrTable th150">
-                            <tr><th>총결제액/입금일</th><td id="mpttxt1"></td></tr>
-                            <tr><th>결제방법</th><td id="mpttxt2"></td></tr>
-                            <tr>
-                                <th>신청강좌</th>
-                                <td id="mpttxt3"></td>
-                            </tr>
-                            <tr>
-                                <th>발행요청금액</th>
-                                <td id="mpttxt4"></td>
-                            </tr>
-                            <tr>
-                                <th>청구구분</th>
-                                <td>
-                                    <input type="hidden" name="isreceipt" id="isreceipt" />
-                                    <ul class="bakRadio">
-                                        <li><input type="radio" name="isreceipts" id="isreceipt1" checked="checked" /><label for="isreceipt1">영수</label></li>
-                                        <li><input type="radio" name="isreceipts" id="isreceipt0" /><label for="isreceipts0">청구</label></li>
-                                    </ul>
-                                </td>
-                            </tr>
-                        </table>
                         <form id="mform" method="post" enctype="multipart/form-data">
                             <input type="hidden" id="pinos" name="pinos" value="" />
                             <input type="hidden" id="mptpayno" name="payno" value="" />
+                            <input type="hidden" id="asaddr" name="asaddr" value="" />
+                            <h4 class="bskTitle">상품선택</h4>
+                            <table class="odrTable th150">
+                                <tr><th>총결제액/입금일</th><td id="mpttxt1"></td></tr>
+                                <tr><th>결제방법</th><td id="mpttxt2"></td></tr>
+                                <tr>
+                                    <th>신청강좌</th>
+                                    <td id="mpttxt3"></td>
+                                </tr>
+                                <tr>
+                                    <th>발행요청금액</th>
+                                    <td id="mpttxt4"></td>
+                                </tr>
+                                <tr>
+                                    <th>청구구분</th>
+                                    <td>
+                                        <ul class="bakRadio">
+                                            <li><input type="radio" name="isreceipt" id="isreceipt1" value="1" checked="checked" /><label for="isreceipt1">영수</label></li>
+                                            <li><input type="radio" name="isreceipt" id="isreceipt0" value="0" /><label for="isreceipts0">청구</label></li>
+                                        </ul>
+                                    </td>
+                                </tr>
+                            </table>
                             <h4 class="bskTitle">발행업체 정보</h4>
                             <table class="odrTable th150">
                                 <tr class="pd5"><th>회사명</th><td><input type="text" name="asname" id="asname" value="" /></td></tr>
@@ -255,6 +267,23 @@ else
                                     <th>이메일주소</th>
                                     <td><input type="text" name="email" id="email" value="" /></td>
                                 </tr>
+                                <tr class="pd5 postbox">
+                                    <th rowspan="3">사업장주소</th>
+                                    <td>
+                                        <input class="postno" id="post" name="post" readonly style="background-color:#ddd;float:left;width:auto;" type="text" value="">
+                                        <a href="#" onclick="getpost2('.pd5');" class="postSearch">우편번호검색</a>
+                                    </td>
+                                </tr>
+                                <tr class="pd5 postbox">
+                                    <td>
+                                        <input class="postadr" id="address1" name="address1" placeholder="주소입력" readonly style="background-color:#ddd;" type="text" value="">
+                                    </td>
+                                </tr>
+                                <tr class="pd5 postbox">
+                                    <td>
+                                        <input class="postadrsub" id="address2" name="address2" placeholder="나머지 주소입력" type="text" value="" maxlength="200">
+                                    </td>
+                                </tr>
                                 <tr class="pd5" id="file">
                                     <th>사업자등록증첨부</th>
                                     <td><input type="file" name="file1" id="file1" value="" /></td>
@@ -264,10 +293,10 @@ else
                                     <td><input type="text" name="taxinfo" id="taxinfo" value="" /></td>
                                 </tr>
                             </table>
-                        </form>
-                        <ul class="odrPopBtn col1" id="paytaxbtn">
-                            <li><a href="#" onclick="save()" class="bk">계산서 발행요청</a></li>
-                        </ul>
+                            <ul class="odrPopBtn col1" id="paytaxbtn">
+                                <li><a href="#" onclick="save()" class="bk">계산서 발행요청</a></li>
+                            </ul>
+                        </form>                       
                     </div><!-- clsPopCont -->
                 </div>
             </div><!-- clsPopWrap -->
@@ -316,14 +345,27 @@ else
                                 <th>이메일주소</th>
                                 <td><input type="text" name="temail" id="temail" disabled value="" /></td>
                             </tr>
+                            <tr class="pd5">
+                                <th>사업장주소</th>
+                                <td><input type="text" name="tasaddr" id="tasaddr" disabled value="" /></td>
+                            </tr>
                             <tr class="pd5" id="file">
-                                <th>사업자등록증첨부</th>
-                                <td id="tfile"></td>
+                                <th style="height:51px;">사업자등록증첨부</th>
+                                <td id="tfile" ></td>
                             </tr>
                             <tr class="pd5">
                                 <th>기재사항</th>
                                 <td><input type="text" name="ttaxinfo" id="ttaxinfo" disabled value="" /></td>
                             </tr>
+                            <tr class="pd5">
+                                <th style="height:51px;">청구구분</th>
+                                <td >
+                                    <ul class="bakRadio">
+                                        <li><input type="radio" name="tisreceipt" id="tisreceipt1" value="1" disabled /><label for="isreceipt1">영수</label></li>
+                                        <li><input type="radio" name="tisreceipt" id="tisreceipt0" value="0" disabled /><label for="isreceipts0">청구</label></li>
+                                    </ul>
+                                </td>
+                            </tr>
                         </table>
                     </div><!-- clsPopCont -->
                 </div>
@@ -331,8 +373,27 @@ else
         </div>
     </div>
 </div>
+<div id="postlayer" class="daumpost"><a href="#" class="btn btn-xxs btn-select closedaumpost" onclick="closeDaumPostcode();">close</a></div>
 @Html.Pager2((int)Model.pagenum, 10, Model.pagerowcount, Model.pagetotalcount)
+@section styles{
+    <style>
+        .postSearch {
+            padding-bottom: 10px;
+            display: block;
+            height: 40px;
+            line-height: 40px;
+            text-align: center;
+            background: #878787;
+            color: #fff;
+            width: 120px; 
+            right: 0;
+            top: 5px;
+            float:right;
+        } 
+    </style>
+}
 @section scripts{
+    @Html.Partial("./Partial/ScriptPost")
     <script>
         function certification(lectno) {
             var pop = window.open('@ViewBag.reporturl/certification.aspx?lectno='+lectno, "certprint", "width=" + (screen.availWidth) + ", height=" + (screen.availHeight) + ", scrollbars=yes, resizable=yes, status=no, location=no, left=0, top=0");
@@ -359,7 +420,24 @@ else
             }
         }
         function viewtax(pgkey) {
-            showReceiptByTID('@(ViewBag.mid)', pgkey, @(ViewBag.mid)+pakey+@(ViewBag.mertkey));
+            showReceiptByTID('@(ViewBag.mid)', pgkey, '@(ViewBag.mid)+pakey+@(ViewBag.mertkey)');
+        }
+        function viewtaxinvoice(payno) {
+            capp('/fcommon/paytaxinvoiceview', { payno: payno }, 'cbviewtaxinvoice');
+        }
+        function cbviewtaxinvoice() {
+            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();
+                }
+            }
         }
         function calltax(payno, datas) {
             if (datas != null) {
@@ -380,7 +458,7 @@ else
                 msg("결제완료내역만 계산서요청하실 수 있습니다.");
             }
         }
-        function cbpaytaxget() {
+        function cbpaytaxget() { 
             var h = capResult.obj.h;
             var d = capResult.obj.d;
             if (h != null && d.length > 0) {
@@ -393,6 +471,9 @@ else
                 setv("manname", h.manname);
                 setv("telno", h.telno);
                 setv("email", h.email);
+                setv("post", h.post);
+                setv("address1", h.address1);
+                setv("address2", h.address2);
                 $('html, body').addClass('lock');
                 $("#pop1").fadeIn("fast", function () {
                     $(".pop1box").scrollTop(0);
@@ -412,8 +493,11 @@ else
             else if (check("telno", null, "연락처를 입력해주세요.")) { }
             else if (check("email", null, "이메일주소를 입력해주세요.")) { }
             else if (!isemail(val("email"))) { msg("이메일 형식이 올바르지 않습니다. 다시 입력해주세요."); }
+            else if (check("post", null, "사업장주소를 입력해주세요.")) { }
+            else if (check("address1", null, "사업장주소를 입력해주세요.")) { }
+            else if (check("address2", null, "사업장주소를 입력해주세요.")) { }
             else {
-                setv("isreceipt", $("#isreceipt1").prop("checked") ? 1 : 0);
+                setv("asaddr", $("#address1").val() + " " + $("#address2").val() )
                 confirmtoggle(true, "계산서발행요청 이후, 수정 및 철회는 고객문의 게시판을 이용해주십시오. 계산서 발행 요청을 완료하시겠습니까?", "gogo()");
             }
         }
@@ -440,8 +524,10 @@ else
             $("#tmanname").val("");
             $("#ttelno").val("");
             $("#temail").val("");
+            $("#tasaddr").val("");
             $("#ttaxinfo").val("");
             $("#tfile").html("");
+            $("input:radio[name='tisreceipt']").prop('checked', false);
             capp('/fcommon/showpaytax', { payno: payno }, "cbshowtax");
         }
         function cbshowtax() {
@@ -458,6 +544,7 @@ else
                     $("#tmanname").val(paytax.manname);
                     $("#ttelno").val(paytax.telno);
                     $("#temail").val(paytax.email);
+                    $("#tasaddr").val(paytax.asaddr);
                     $("#ttaxinfo").val(paytax.taxinfo);
                     $('html, body').addClass('lock');
 
@@ -468,7 +555,7 @@ else
                         });
                         $("#tfile").html(file);
                     }
-
+                    $("input:radio[name='tisreceipt']:radio[value='" + paytax.isreceipt + "']").prop('checked', true); 
                     $("#pop2").fadeIn("fast", function () {
                         $(".pop2box").scrollTop(0);
                     });
@@ -489,7 +576,7 @@ else
     @if (ViewBag.isPayTest == "1")
     {
         //테스트일 경우
-        <script language="JavaScript" src="https://pgweb.tosspayments.com:7085/WEB_SERVER/js/receipt_link.js"></script>
+        <script language="JavaScript" src="http://pgweb.tosspayments.com:7085/WEB_SERVER/js/receipt_link.js"></script>
     }
     else
     {
diff --git a/Model/CM.cs b/Model/CM.cs
index 1d4deb1..44400c7 100644
--- a/Model/CM.cs
+++ b/Model/CM.cs
@@ -1189,6 +1189,23 @@ namespace NP.Model
         public int typegrade { get; set; }
         public int typejob { get; set; }
         public Int64 pplno { get; set; }
+        /// <summary>
+        /// 현금영수증발행여부	0:미발행,1:발행
+        /// </summary>
+        public int iscashrct { get; set; }
+        /// <summary>
+        /// 계산서발행여부	0:미발행,1:발행
+        /// </summary>
+        public int isbill { get; set; }
+        /// <summary>
+        /// 세금계산서문서번호(팝빌연동용)
+        /// </summary>
+        public string mgtkey { get; set; }
+        /// <summary>
+        /// 발행취소	0:정상, 1:취소
+        /// </summary>
+        public int iscancel { get; set; }
+
     }
     /// <summary>
     /// 자격검정시험  
diff --git a/Model/PPLog.cs b/Model/PPLog.cs
index f2e2e88..4584772 100644
--- a/Model/PPLog.cs
+++ b/Model/PPLog.cs
@@ -56,5 +56,6 @@ namespace NP.Model
         public int infee { get; set; }
         public int accommofee { get; set; }
         public int? isaccommodation { get; set; }
+        public int isbill { get; set; }
     }
 }
diff --git a/Model/Pay.cs b/Model/Pay.cs
index a712ec2..6476db1 100644
--- a/Model/Pay.cs
+++ b/Model/Pay.cs
@@ -919,6 +919,18 @@ namespace NP.Model
         /// 세금계산서 문서번호 예)2020-01-01-L00001 {년도-월(2자리)-일(2자리)-L발행순서 일련번호(5자리)}
         /// </summary>
         public String mgtkey { get; set; }
+        /// <summary>
+        /// 사업장우편번호
+        /// </summary>
+        public String post { get; set; }
+        /// <summary>
+        /// 사업장주소
+        /// </summary>
+        public String address1 { get; set; }
+        /// <summary>
+        /// 사업장상세주소
+        /// </summary>
+        public String address2 { get; set; }
     }
     [Serializable]
     public class PayRfd : BaseModel