diff --git a/Base/Controller/ACommonCRoom.cs b/Base/Controller/ACommonCRoom.cs
index b6e9a65..d196e55 100644
--- a/Base/Controller/ACommonCRoom.cs
+++ b/Base/Controller/ACommonCRoom.cs
@@ -928,39 +928,15 @@ namespace NP.Base.Controllers
             if (Dao.Save("cr.paytax.save", payTax) > 0)
             {
                 var payItems = Dao.Get<PayItem>("cr.paytaxitem2", new System.Collections.Hashtable() { { "taxno", payTax.taxno } });
-                //첨부파일이 있으면 임시저장 후 발행처리
-                if(payTax.fgno != null && payTax.fgno != 0)
+                var result = Popbill.PopbillService.RegistIssue(Dao, payTax, payItems);
+                if (result.IsSuccess)
                 {
-                    var result = Popbill.PopbillService.TempSave(Dao, payTax, payItems);
-                    if (result.IsSuccess)
-                    {
-                        var resultIssue = Popbill.PopbillService.Issue(payTax.mgtkey);
-                        if (resultIssue.IsSuccess)
-                        {
-                            return JsonOK(resultIssue.Code);
-                        }
-                        else
-                        {
-                            return JsonError(JSONCode.Error, resultIssue.Message, resultIssue);
-                        }
-                    }
-                    else
-                    {
-                        return JsonError(JSONCode.Error, result.Message, result);
-                    }
+                    return JsonOK(result.Code);
                 }
                 else
                 {
-                    var result = Popbill.PopbillService.RegistIssue(Dao, payTax, payItems);
-                    if (result.IsSuccess)
-                    {
-                        return JsonOK(result.Code);
-                    }
-                    else
-                    {
-                        return JsonError(JSONCode.Error, result.Message, result);
-                    }
-                }                
+                    return JsonError(JSONCode.Error, result.Message, result);
+                }        
             }
             return JsonOK(0);
         }
diff --git a/Base/Popbill/PopbillService.cs b/Base/Popbill/PopbillService.cs
index 5b1cbe5..8c131a7 100644
--- a/Base/Popbill/PopbillService.cs
+++ b/Base/Popbill/PopbillService.cs
@@ -410,10 +410,28 @@ namespace NP.Base.Popbill
             Result<IssueResponse> result = new Result<IssueResponse>(); ;
             try
             {
-                var taxinvoice = GetTaxinvoice(payTax, payItems, keyType).Data;
-                result.Data = PopbillConfig.taxinvoiceService.RegistIssue(PopbillConfig.CorpNum, taxinvoice, forceIssue, memo);
-                result.Code = result.Data.code;
-                result.Message = result.Data.message; 
+                //첨부파일이 있으면 임시저장 후 발행
+                if (payTax.fgno != null && payTax.fgno != 0)
+                {
+                    var resultResponse = TempSave(Dao, payTax, payItems, keyType);
+                    if (resultResponse.IsSuccess)
+                    {
+                        result = Issue(payTax.mgtkey, keyType, forceIssue, memo);
+                    }
+                    else
+                    {
+                        result.IsSuccess = false;
+                        result.Code = resultResponse.Code;
+                        result.Message = resultResponse.Message;
+                    }
+                }
+                else
+                {
+                    var taxinvoice = GetTaxinvoice(payTax, payItems, keyType).Data;
+                    result.Data = PopbillConfig.taxinvoiceService.RegistIssue(PopbillConfig.CorpNum, taxinvoice, forceIssue, memo);
+                    result.Code = result.Data.code;
+                    result.Message = result.Data.message;
+                }
             }
             catch (PopbillException ex)
             {