diff --git a/BO/Views/croom/asrpop.cshtml b/BO/Views/croom/asrpop.cshtml
index 7518093..90e4c48 100644
--- a/BO/Views/croom/asrpop.cshtml
+++ b/BO/Views/croom/asrpop.cshtml
@@ -52,7 +52,7 @@
                         @Html.TextBoxFor(m => m.Assign.address2, new { @class = "postadrsub form-control disp-init", @placeholder = "상세주소", @style = "width: 400px;" })
                     </td>
                 </tr>
-                <tr>
+                @*<tr>
                     <th>사업자등록증</th>
                     <td colspan="3">
                         @Html.Partial("./Partial/File", Model.FileList.Where(w=>w.fgno==Model.Assign.fgnobno).ToList(), new ViewDataDictionary {
@@ -62,7 +62,7 @@
                             { "isimage", 0 },{ "imageid", "" },{ "dftsrc", "/img/common/profile_sample.jpg" },
                             { "fileext", "png,jpg,gif,pdf" }, { "loginfo",Model.Assign.asno+"|9"}})
                     </td>
-                </tr>
+                </tr>*@
                 <tr>
                     <th>기본담당자명</th>
                     <td colspan="3">@Html.TextBoxFor(m => m.Assign.mname, new { @class = "form-control", @maxlength = "50" })</td>
diff --git a/BO/Views/croom/taxdetail.cshtml b/BO/Views/croom/taxdetail.cshtml
index 34a0dda..8cdc38e 100644
--- a/BO/Views/croom/taxdetail.cshtml
+++ b/BO/Views/croom/taxdetail.cshtml
@@ -205,7 +205,7 @@
                     <th>사업장주소</th>
                     <td colspan="3"><input type="text" class="form-control dev" name="asaddr" value="@t.asaddr" /></td>
                 </tr>
-                <tr>
+                @*<tr>
                     <th>첨부파일</th>
                     <td colspan="3">
                         <ul>
@@ -215,7 +215,7 @@
                             }
                         </ul>
                     </td>
-                </tr>
+                </tr>*@
                 <tr>
                     <th>영수구분</th>
                     <td colspan="3">
diff --git a/BO/Views/user/asr.cshtml b/BO/Views/user/asr.cshtml
index 9405fbb..0a394d8 100644
--- a/BO/Views/user/asr.cshtml
+++ b/BO/Views/user/asr.cshtml
@@ -56,7 +56,7 @@
                                 @Html.TextBoxFor(m => m.Assign.address2, new { @class = "postadrsub form-control disp-init", @placeholder = "상세주소", @style = "width: 400px;" })
                             </td>
                         </tr>
-                        <tr>
+                        @*<tr>
                             <th>사업자등록증</th>
                             <td colspan="3">
                                 @Html.Partial("./Partial/File", Model.FileList.Where(w=>w.fgno==Model.Assign.fgnobno).ToList(), new ViewDataDictionary {
@@ -66,7 +66,7 @@
                                 { "isimage", 0 },{ "imageid", "" },{ "dftsrc", "/img/common/profile_sample.jpg" },
                                 { "fileext", "png,jpg,gif,pdf" }, { "loginfo",Model.Assign.asno+"|9"}})
                             </td>
-                        </tr>
+                        </tr>*@
                         @*<tr>
                             <th>기본담당자명</th>
                             <td colspan="3">@Html.TextBoxFor(m => m.Assign.mname, new { @class = "form-control", @maxlength = "50" })</td>
diff --git a/BO/Views/user/asv.cshtml b/BO/Views/user/asv.cshtml
index 7c285e9..51be6cf 100644
--- a/BO/Views/user/asv.cshtml
+++ b/BO/Views/user/asv.cshtml
@@ -31,7 +31,7 @@
                         <tr><th>상시종업원수</th><td>@Model.Assign.mcount.ToString("#,0")</td><th>창립일</th><td>@Model.Assign.adaytext</td></tr>
                         <tr><th>회원사구분/계열</th><td>@Model.Assign.astypename / @Model.Assign.asctgname</td><th>주요키워드</th><td>@Model.Assign.askeyname</td></tr>
                         <tr>
-                            <th>사업자등록증</th>
+                            @*<th>사업자등록증</th>
                             <td>
                                 @Html.Partial("./Partial/File", Model.FileList.Where(w => w.fgno == Model.Assign.fgnobno).ToList(), new ViewDataDictionary {
                                 { "name", "Assign.fgnobno" },{"value", Model.Assign.fgnobno },{ "fname", "fgnobno"},
@@ -39,7 +39,7 @@
                                 {"readmode", 1 },{"hidemode", 0 },
                                 { "isimage", 0 },{ "imageid", "" },{ "dftsrc", "/img/common/profile_sample.jpg" },
                                 { "fileext", "png,jpg,gif,pdf" }, { "loginfo",Model.Assign.asno+"|9"}})
-                            </td>
+                            </td>*@
                             <th>통장사본</th>
                             <td colspan="3">
                                 @Html.Partial("./Partial/File", Model.FileList.Where(w => w.fgno == Model.Assign.fgnobank).ToList(), new ViewDataDictionary {
diff --git a/FO/Views/Course/ApplyEdu.cshtml b/FO/Views/Course/ApplyEdu.cshtml
index f1bc4b5..977be37 100644
--- a/FO/Views/Course/ApplyEdu.cshtml
+++ b/FO/Views/Course/ApplyEdu.cshtml
@@ -262,12 +262,12 @@
                             </ul>
                         </td>
                     </tr>
-                    <tr>
+                    @*<tr>
                         <th>사업자등록증 <span class="red">(선택)</span></th>
                         <td>
                             @Html.Partial("./Partial/file", Model.FileList, new ViewDataDictionary { { "fgn", "fgnobno" }, { "fgv", Model.Assign.fgnobno ?? 0 }, { "filename", "file1" }, { "filecount", 1 }, { "fileext", "png,jpg,gif,pdf" }, { "datakey", "assign.fgnobno" } })
                         </td>
-                    </tr>
+                    </tr>*@
                 </tbody>
             </table>
         </div>
diff --git a/FO/Views/My/Document.cshtml b/FO/Views/My/Document.cshtml
index d5add67..ffddf34 100644
--- a/FO/Views/My/Document.cshtml
+++ b/FO/Views/My/Document.cshtml
@@ -368,10 +368,10 @@ else
                                         <input class="postadrsub" id="address2" name="address2" placeholder="나머지 주소입력" type="text" value="" maxlength="200">
                                     </td>
                                 </tr>
-                                <tr class="pd5" id="file">
+                                @*<tr class="pd5" id="file">
                                     <th>사업자등록증첨부</th>
                                     <td><input type="file" name="file1" id="file1" value="" /></td>
-                                </tr>
+                                </tr>*@
                                 <tr class="pd5">
                                     <th>기재사항</th>
                                     <td><input type="text" name="taxinfo" id="taxinfo" value="" /></td>
@@ -433,10 +433,10 @@ else
                                 <th>사업장주소</th>
                                 <td><input type="text" name="tasaddr" id="tasaddr" disabled value="" /></td>
                             </tr>
-                            <tr class="pd5" id="file">
+                            @*<tr class="pd5" id="file">
                                 <th style="height:51px;">사업자등록증첨부</th>
                                 <td id="tfile" ></td>
-                            </tr>
+                            </tr>*@
                             <tr class="pd5">
                                 <th>기재사항</th>
                                 <td><input type="text" name="ttaxinfo" id="ttaxinfo" disabled value="" /></td>
@@ -625,7 +625,7 @@ else
             $("#temail").val("");
             $("#tasaddr").val("");
             $("#ttaxinfo").val("");
-            $("#tfile").html("");
+            //$("#tfile").html("");
             $("input:radio[name='tisreceipt']").prop('checked', false);
             capp('/fcommon/showpaytax', { payno: payno }, "cbshowtax");
         }
@@ -647,13 +647,13 @@ else
                     $("#ttaxinfo").val(paytax.taxinfo);
                     $('html, body').addClass('lock');
 
-                    if (filelist.length > 0) {
-                        var file = "";
-                        $.each(filelist, function (i, d) {
-                            file += "<a href=\"/focommon/downfile?fno=" + d.fileno + "\">" + d.orgname + "</a><br/>";
-                        });
-                        $("#tfile").html(file);
-                    }
+                    //if (filelist.length > 0) {
+                    //    var file = "";
+                    //    $.each(filelist, function (i, d) {
+                    //        file += "<a href=\"/focommon/downfile?fno=" + d.fileno + "\">" + d.orgname + "</a><br/>";
+                    //    });
+                    //    $("#tfile").html(file);
+                    //}
                     $("input:radio[name='tisreceipt']:radio[value='" + paytax.isreceipt + "']").prop('checked', true);
                     $("#ttaxdatereq").val(moment(paytax.taxdatereq).isValid() ? moment(paytax.taxdatereq).format('YYYY-MM-DD') : "");                    
                     $("#pop2").fadeIn("fast", function () {
diff --git a/FO/Views/My/MyAssInfo.cshtml b/FO/Views/My/MyAssInfo.cshtml
index cb3c2eb..272a7b1 100644
--- a/FO/Views/My/MyAssInfo.cshtml
+++ b/FO/Views/My/MyAssInfo.cshtml
@@ -125,12 +125,12 @@
                         </ul>
                     </td>
                 </tr>*@
-                <tr class="ass">
+                @*<tr class="ass">
                     <th>사업자등록증</th>
                     <td id="flist">
                         @Html.Partial("./Partial/file", Model.FileList, new ViewDataDictionary { { "fgn", "fgnobno" }, { "fgv", a.fgnobno ?? 0 }, { "filename", "file1" }, { "filecount", 1 }, { "fileext", "png,jpg,gif,pdf" }, { "datakey", "assign.fgnobno" } })
                     </td>
-                </tr>
+                </tr>*@
             </tbody>
         </table>
     </div><!-- mpgCont -->
@@ -176,13 +176,13 @@
                     setv("mphone3", "");
                     setv("taxemail1", "");
                     setv("taxemail2", "");
-                    $("#flist input[name='fgnobno']").remove();
-                    $(".filebox li").remove();
-                    $("#flist div").prepend("<input type=\"hidden\" name=\"fgnobno\" value />");
-                    $(".filebox").append("<li>"
-                        + "<input type=\"file\" class=\"file\" name=\"file1\" accept=\"media_type\" onchange=\"filechange(this)\"></input>"
-                        + "<a href=\"#\" class=\"filedel\" onclick=\"filedel(0,this,'assign.fgnobno')\">삭제</a>"
-                        + "</li > ");
+                    //$("#flist input[name='fgnobno']").remove();
+                    //$(".filebox li").remove();
+                    //$("#flist div").prepend("<input type=\"hidden\" name=\"fgnobno\" value />");
+                    //$(".filebox").append("<li>"
+                    //    + "<input type=\"file\" class=\"file\" name=\"file1\" accept=\"media_type\" onchange=\"filechange(this)\"></input>"
+                    //    + "<a href=\"#\" class=\"filedel\" onclick=\"filedel(0,this,'assign.fgnobno')\">삭제</a>"
+                    //    + "</li > ");
                     $(".ass").hide();
                 } else {
                     $("#btnassign").css("cursor", "pointer");
@@ -261,15 +261,15 @@
                 setv("mphone3", mphone3);
                 setv("taxemail1", taxemail1);
                 setv("taxemail2", taxemail2);
-                if (capResult.obj.fgnobno != null && capResult.obj.fgnobno != "" && capResult.obj.fgnobno > 0) {
-                    $("#flist input[name='fgnobno']").remove();
-                    $(".filebox li").remove();
-                    $("#flist div").prepend("<input type=\"hidden\" name=\"fgnobno\" value=\"" + capResult.obj.fgnobno + "\"/>");
-                    $(".filebox").append("<li>"
-                        + "<a class=\"file\" href=\"/focommon/downfile?fno=" + capResult.obj.fileno + "\">" + capResult.obj.orgname + "</a>&nbsp;"
-                        //+ "<a href=\"#\" class=\"filedel\" onclick=\"filedel(" + capResult.obj.fileno + ",this,'assign.fgnobno')\">삭제</a>"
-                        + "</li > ");
-                }
+                //if (capResult.obj.fgnobno != null && capResult.obj.fgnobno != "" && capResult.obj.fgnobno > 0) {
+                //    $("#flist input[name='fgnobno']").remove();
+                //    $(".filebox li").remove();
+                //    $("#flist div").prepend("<input type=\"hidden\" name=\"fgnobno\" value=\"" + capResult.obj.fgnobno + "\"/>");
+                //    $(".filebox").append("<li>"
+                //        + "<a class=\"file\" href=\"/focommon/downfile?fno=" + capResult.obj.fileno + "\">" + capResult.obj.orgname + "</a>&nbsp;"
+                //        //+ "<a href=\"#\" class=\"filedel\" onclick=\"filedel(" + capResult.obj.fileno + ",this,'assign.fgnobno')\">삭제</a>"
+                //        + "</li > ");
+                //}
             } else {
                 msgadmin();
             }
diff --git a/FO/Views/My/PayInfo.cshtml b/FO/Views/My/PayInfo.cshtml
index 7946e80..4a2b558 100644
--- a/FO/Views/My/PayInfo.cshtml
+++ b/FO/Views/My/PayInfo.cshtml
@@ -219,10 +219,10 @@
                                     <th>이메일주소</th>
                                     <td><input type="text" name="email" id="email" value="" /></td>
                                 </tr>
-                                <tr class="pd5">
+                                @*<tr class="pd5">
                                     <th>사업자등록증첨부</th>
                                     <td><input type="file" name="file1" id="file1" value="" /></td>
-                                </tr>
+                                </tr>*@
                                 <tr class="pd5">
                                     <th>기재사항</th>
                                     <td><input type="text" name="taxinfo" id="taxinfo" value="" /></td>
diff --git a/FO/Views/Shared/Partial/PayReturn.cshtml b/FO/Views/Shared/Partial/PayReturn.cshtml
index 416881b..322db0c 100644
--- a/FO/Views/Shared/Partial/PayReturn.cshtml
+++ b/FO/Views/Shared/Partial/PayReturn.cshtml
@@ -263,10 +263,10 @@ else
                                     <th>이메일주소</th>
                                     <td><input type="text" name="email" id="email" value="" /></td>
                                 </tr>
-                                <tr class="pd5">
+                                @*<tr class="pd5">
                                     <th>사업자등록증첨부</th>
                                     <td><input type="file" name="file1" id="file1" value="" /></td>
-                                </tr>
+                                </tr>*@
                                 <tr class="pd5">
                                     <th>기재사항</th>
                                     <td><input type="text" name="taxinfo" id="taxinfo" value="" /></td>