diff --git a/BO/Views/croom/payview.cshtml b/BO/Views/croom/payview.cshtml
index f58fcf5..0359c89 100644
--- a/BO/Views/croom/payview.cshtml
+++ b/BO/Views/croom/payview.cshtml
@@ -43,7 +43,7 @@
     <section class="panel panel-default">
         <header class="panel-heading"><strong><i class="fa fa-bars"></i> 결제정보<span class=""></span></strong></header>
         <table class="regtable" style="margin-top: 0;">
-            <colgroup><col width="100" /><col width="150" /><col width="100" /><col width="200" /><col width="100" /><col /></colgroup>
+            <colgroup><col width="100" /><col width="200" /><col width="100" /><col width="200" /><col width="100" /><col /></colgroup>
             <tr>
                 <th>결제금액</th>
                 <td>@(p.pstatus == 1 ? p.payamt.ToString("#,0") : "0")원</td>
@@ -73,24 +73,24 @@
                         @:@p.pstatusname2 @*@(p.ptype == 3 && p.pstatus == 22 && p.ispg == 1 && p.isunpay == 0 && p.paylimit.Value > DateTime.Now?string.Format("(만료일: {0})", p.paylimit.Value.ToString("yyyy-MM-dd")):"")*@
                     }
                     @if (p.ptype == 3 && p.pstatus == 22 && p.ispg == 1 && p.isunpay == 0@*&& p.paylimit.Value < DateTime.Now*@)
-{
-<a href="#" class="btn btn-primary" onclick="unpay(@p.payno)">미수처리</a>
-<a href="#" class="btn btn-primary" onclick="abspay(@p.payno)">결제완료처리</a>
-<a href="#" class="btn btn-primary" onclick="cancelpay(@p.payno, @p.userno)">취소</a>
-}
-else if (p.ptype == 3 && p.pstatus == 1 && p.ispg == 1 && p.isunpay == 1)
-{
-@Html.Partial("./Partial/Date", (DateTime?)null, new ViewDataDictionary { { "name", "payoktime" } })
-<a href="#" class="btn btn-primary" onclick="unpaymoney(@p.payno)">미수입금처리</a>
-}
-else if (p.isunpay == 2)
-{
-@:(미수입금)
-}
-else if (p.isunpay == 3)
-{
-@:(결제변경)
-}
+                    {
+                        <a href="#" class="btn btn-primary" onclick="unpay(@p.payno)">미수처리</a>
+                        <a href="#" class="btn btn-primary" onclick="abspay(@p.payno)">결제완료처리</a>
+                        <a href="#" class="btn btn-primary" onclick="cancelpay(@p.payno, @p.userno)">취소</a>
+                    }
+                    else if (p.ptype == 3 && p.pstatus == 1 && p.ispg == 1 && p.isunpay == 1)
+                    {
+                        @Html.Partial("./Partial/Date", (DateTime?)null, new ViewDataDictionary { { "name", "payoktime" } })
+                        <a href="#" class="btn btn-primary" onclick="unpaymoney(@p.payno)">미수입금처리</a>
+                    }
+                    else if (p.isunpay == 2)
+                    {
+                        @:(미수입금)
+                    }
+                    else if (p.isunpay == 3)
+                    {
+                        @:(결제변경)
+                    }
                 </td>
             </tr>
             <tr>
@@ -115,13 +115,17 @@ else if (p.isunpay == 3)
                     계산서신청
                 </th>
                 <td>
-                    @if (p.taxno != null)
+                    @if (p.taxtype == 3)
                     {
-                        <a href="#" onclick="gotax(@p.payno)" class="link" style="color:blue">신청</a>
+                        <a href="#" onclick="gotax(@p.payno)" class="link" style="color:blue">@p.taxtypename</a>
+                    }
+                    else if (p.taxtype == 1)
+                    {
+                        <span>@p.taxtypename <a href="#" class="btn btn-primary" onclick="payuntax(@p.payno)">계산서변경</a></span>
                     }
                     else
                     {
-                        <span>-</span>
+                    <span>@p.taxtypename</span>
                     }
                 </td>
                 <th>
@@ -608,5 +612,16 @@ else if (p.isunpay == 3)
                 $("#thisbox").slideUp('fast'); $('#bglayer').hide();
             }
         }
+        function payuntax(payno) {
+            if (confirm("현금영수증을 계산서로 변경하시겠습니까?")) {
+                capp("/acommon/untax", { payno: payno }, "cbpayuntax");
+            }
+        }
+        function cbpayuntax() {
+            if (capResult.code == 1000) {
+                msg("변경상태가 저장되었습니다.", null, null, null, null, "location.href='/croom/payview?payno=@p.payno'");
+                opener.searchthis();
+            }
+        }
     </script>
 }
diff --git a/Base/Controller/ACommonCRoom.cs b/Base/Controller/ACommonCRoom.cs
index 999448b..d797b6a 100644
--- a/Base/Controller/ACommonCRoom.cs
+++ b/Base/Controller/ACommonCRoom.cs
@@ -1503,5 +1503,10 @@ namespace NP.Base.Controllers
             } 
             return JsonOK(Dao.Save("cr.completion.up", completion));
         }
+        [HttpPost]
+        public JsonResult UnTax(Int64 payno)
+        {
+            return JsonOK(Dao.Save("pay.untax", new Hashtable() { { "payno", payno }, { "uno", SUserInfo.UserNo }, { "uip", GetUserIP() } }));
+        }
     }
 }
\ No newline at end of file
diff --git a/Dao/MyBatis/Maps/CRoom.xml b/Dao/MyBatis/Maps/CRoom.xml
index cb8fc97..27da9d8 100644
--- a/Dao/MyBatis/Maps/CRoom.xml
+++ b/Dao/MyBatis/Maps/CRoom.xml
@@ -954,17 +954,18 @@
         </select>
         <select id="cr.pay1" parameterClass="long" resultClass="pay">
             select p.payno,p.cdt,p.payamt,p.ptype,p.refundamt,p.ispg,p.isgroup,p.isexam,p.pstatus,p.rstatus,p.payoktime,p.pgkey,p.isdvr,p.deliamt,p.isunpay,p.paylimit
-            ,u.userno,u.username,u.post,u.address1,u.address2
-            ,CAST(AES_DECRYPT(UNHEX(u.userpno), <include refid="sql.digest"></include>) AS char) userpno
-            ,CAST(AES_DECRYPT(UNHEX(u.telno), <include refid="sql.digest"></include>) AS char) telno
-            ,CAST(AES_DECRYPT(UNHEX(u.mobile), <include refid="sql.digest"></include>) AS char) mobile
-            ,CAST(AES_DECRYPT(UNHEX(u.email), <include refid="sql.digest"></include>) AS char) email
-            ,case pi.ptype when 3 then exu.cdt when 4 then le.oktime else p.cdt end oktime
-            ,pd.dvrcode,pd.rcvname,pd.isdvr isdvr2,pd.codetime,pd.post post2,pd.address1 address12,pd.address2 address22,pd.dmemo
-            ,CAST(AES_DECRYPT(UNHEX(pd.telno), <include refid="sql.digest"></include>) AS char) telno2
-            ,CAST(AES_DECRYPT(UNHEX(pd.mobile), <include refid="sql.digest"></include>) AS char) mobile2
-            ,tax.iscancel, tax.taxdate, tax.taxno
-            ,paydata.vactbankname,CAST(AES_DECRYPT(UNHEX(paydata.vactnum), <include refid="sql.digest"></include>) AS char) vactnum,paydata.vactname
+              ,p.iscashrct
+              ,u.userno,u.username,u.post,u.address1,u.address2
+              ,CAST(AES_DECRYPT(UNHEX(u.userpno), <include refid="sql.digest"></include>) AS char) userpno
+              ,CAST(AES_DECRYPT(UNHEX(u.telno), <include refid="sql.digest"></include>) AS char) telno
+              ,CAST(AES_DECRYPT(UNHEX(u.mobile), <include refid="sql.digest"></include>) AS char) mobile
+              ,CAST(AES_DECRYPT(UNHEX(u.email), <include refid="sql.digest"></include>) AS char) email
+              ,case pi.ptype when 3 then exu.cdt when 4 then le.oktime else p.cdt end oktime
+              ,pd.dvrcode,pd.rcvname,pd.isdvr isdvr2,pd.codetime,pd.post post2,pd.address1 address12,pd.address2 address22,pd.dmemo
+              ,CAST(AES_DECRYPT(UNHEX(pd.telno), <include refid="sql.digest"></include>) AS char) telno2
+              ,CAST(AES_DECRYPT(UNHEX(pd.mobile), <include refid="sql.digest"></include>) AS char) mobile2
+              ,tax.iscancel, tax.taxdate, tax.taxno
+              ,paydata.vactbankname,CAST(AES_DECRYPT(UNHEX(paydata.vactnum), <include refid="sql.digest"></include>) AS char) vactnum,paydata.vactname
             from pay p
             inner join users u on u.userno=p.userno
             left outer join payitem pi on pi.payno=p.payno and pi.ptype in (3,4)
diff --git a/Dao/MyBatis/Maps/Pay.xml b/Dao/MyBatis/Maps/Pay.xml
index f0dd868..6945796 100644
--- a/Dao/MyBatis/Maps/Pay.xml
+++ b/Dao/MyBatis/Maps/Pay.xml
@@ -1099,6 +1099,13 @@
             <isNotNull property="taxdatereq">,taxdatereq=#taxdatereq#</isNotNull>
             where pplno = #pplno# and userno=#userno#
           </update>
+        <update id="pay.untax" parameterClass="hashtable">
+          insert into untaxlog (payno,logtime,<include refid="sql.inc"></include>) values(#payno#,<include refid="sql.now"></include>,<include refid="sql.inv"></include>);
+          
+          update pay
+          set iscashrct = null
+          where payno = #payno#;
+        </update>
     </statements>
 </sqlMap>
 
diff --git a/Model/Pay.cs b/Model/Pay.cs
index 75714ca..350a041 100644
--- a/Model/Pay.cs
+++ b/Model/Pay.cs
@@ -239,6 +239,25 @@ namespace NP.Model
         /// </summary>
         public int? iscancel { get; set; }
         public Int64? taxno { get; set; }
+        /// <summary>
+        /// 계산서신청 type
+        /// 0:신용카드,1:현금영수증신청완료,2:가상계좌영수증신청필요,3:계산서신청완료,4:가상계좌,신용카드제외건
+        /// </summary>
+        public int taxtype
+        {
+            get
+            {
+                return ptype == 1 ? 0 : ptype == 3 ? iscashrct == 1 ? 1 : taxno == null ? 2 : 3 : 4;
+            }
+        }
+        public String taxtypename
+        {
+            get
+            {
+                return taxtype == 0 ? "카드" : taxtype == 1 ? "현금영수증" : taxtype == 2 ? "신청필요" : taxtype == 3 ? "신청" : "-";
+            }
+        }
+
 
     }