diff --git a/BO/Views/croom/taxdetail.cshtml b/BO/Views/croom/taxdetail.cshtml
index 5033edd..20cbc50 100644
--- a/BO/Views/croom/taxdetail.cshtml
+++ b/BO/Views/croom/taxdetail.cshtml
@@ -253,7 +253,7 @@
             }
             <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>
+        <a href="#" class="btn btn-default" onclick="golist();">목록</a>
     </div>
     @Html.Partial("./Partial/dform", Model)
 </form>
@@ -307,9 +307,9 @@
         }
         function cbsave() {
             if (capResult.code == 1000) {
-                msg("저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+                msg("저장되었습니다.", null, null, null, null, "rfs(0,'sform');"); 
             } else if (capResult.code == -1) {
-                msg("이미 발행요청건이 존재합니다.");
+                msg("이미 발행요청건이 존재합니다.", null, null, null, null, "rfs(0,'sform');"); 
             } else {
                 msgadmin();
             }
@@ -319,12 +319,12 @@
         }
         function cbtempsave() {
             if (capResult.code == 1000) {
-                msg("임시저장되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+                msg("임시저장되었습니다.", null, null, null, null, "rfs(0,'sform');");
             } else if (capResult.code == -1) {
-                msg("이미 발행요청건이 존재합니다.");
+                msg("이미 발행요청건이 존재합니다.", null, null, null, null, "rfs(0,'sform');"); 
             } else {
                 if (capResult.msg != "") {
-                    msg(capResult.msg);
+                    msg(capResult.msg, null, null, null, null, "rfs(0,'sform');"); 
                 } else {
                     msgadmin();
                 }
@@ -338,10 +338,10 @@
         }
         function cbcancelIssue() {
             if (capResult.code == 1000) {
-                msg("발행취소되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+                msg("발행취소되었습니다.", null, null, null, null, "rfs(0,'sform');");
             } else {
                 if (capResult.msg != "") {
-                    msg(capResult.msg);
+                    msg(capResult.msg, null, null, null, null, "rfs(0,'sform');"); 
                 } else {
                     msgadmin();
                 }
@@ -354,12 +354,12 @@
         }
         function cbIssue() {
             if (capResult.code == 1000) {
-                msg("발행되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+                msg("발행되었습니다.", null, null, null, null, "rfs(0,'sform');");
             } else if (capResult.code == -1) {
-                msg("이미 발행요청건이 존재합니다.");
+                msg("이미 발행요청건이 존재합니다.", null, null, null, null, "rfs(0,'sform');"); 
             } else {
                 if (capResult.msg != "") {
-                    msg(capResult.msg);
+                    msg(capResult.msg, null, null, null, null, "rfs(0,'sform');"); 
                 } else {
                     msgadmin();
                 }
@@ -372,12 +372,12 @@
         }
         function cbregistIssue() {
             if (capResult.code == 1000) {
-                msg("즉시발행되었습니다.", null, null, null, null, "bglayer();rfs(0,'sform');");
+                msg("즉시발행되었습니다.", null, null, null, null, "rfs(0,'sform');");
             } else if (capResult.code == -1) {
-                msg("이미 발행요청건이 존재합니다.");
+                msg("이미 발행요청건이 존재합니다.", null, null, null, null, "rfs(0,'sform');"); 
             } else {
                 if (capResult.msg != "") {
-                    msg(capResult.msg);
+                    msg(capResult.msg, null, null, null, null, "rfs(0,'sform');"); 
                 } else {
                     msgadmin();
                 }
diff --git a/Base/Controller/ACommonCRoom.cs b/Base/Controller/ACommonCRoom.cs
index efb0874..b6e9a65 100644
--- a/Base/Controller/ACommonCRoom.cs
+++ b/Base/Controller/ACommonCRoom.cs
@@ -842,7 +842,7 @@ namespace NP.Base.Controllers
             payTax.udt = DateTime.Now;
             if (string.IsNullOrEmpty(payTax.mgtkey))
             {
-                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao, payTax.udt);
+                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao, payTax.taxno, payTax.udt);
             }
 
             if (Dao.Save("cr.paytax.save", payTax) > 0)
@@ -921,23 +921,46 @@ namespace NP.Base.Controllers
 
             payTax.udt = DateTime.Now;
             if (string.IsNullOrEmpty(payTax.mgtkey))
-            {
-                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao, payTax.udt);
+            { 
+                payTax.mgtkey = Popbill.PopbillService.MakeMgtKey(Dao,payTax.taxno, 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(Dao, payTax, payItems);
-                if (result.IsSuccess)
+                //첨부파일이 있으면 임시저장 후 발행처리
+                if(payTax.fgno != null && payTax.fgno != 0)
                 {
-                    return JsonOK(result.Code);
+                    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);
+                    }
                 }
                 else
                 {
-                    return JsonError(JSONCode.Error, result.Message, result);
-                }
+                    var result = Popbill.PopbillService.RegistIssue(Dao, payTax, payItems);
+                    if (result.IsSuccess)
+                    {
+                        return JsonOK(result.Code);
+                    }
+                    else
+                    {
+                        return JsonError(JSONCode.Error, result.Message, result);
+                    }
+                }                
             }
             return JsonOK(0);
         }
@@ -955,6 +978,13 @@ namespace NP.Base.Controllers
             payTax.uno = SUserInfo.UserNo; payTax.uip = GetUserIP();
             payTax.iscancel = 1;
 
+            //mgtkey 발급여부 체크
+            var nowPayTax = Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "taxno", payTax.taxno } }).FirstOrDefault();            
+            if (nowPayTax != null && !string.IsNullOrEmpty(nowPayTax.mgtkey))
+            {
+                payTax.mgtkey = nowPayTax.mgtkey;
+            }
+
             if (!string.IsNullOrEmpty(payTax.mgtkey))
             {
                 var taxinvoice = Popbill.PopbillService.GetTaxinvoice(payTax).Data;
diff --git a/Base/Popbill/PopbillService.cs b/Base/Popbill/PopbillService.cs
index 9028e75..5b1cbe5 100644
--- a/Base/Popbill/PopbillService.cs
+++ b/Base/Popbill/PopbillService.cs
@@ -19,40 +19,52 @@ namespace NP.Base.Popbill
         /// 세금계산서 mgtKey(문서번호) 생성
         /// </summary>
         /// <param name="Dao">CommonDao</param>
+        /// <param name="taxno">PayTax.taxno</param>
         /// <param name="writeDate">발행일</param>
         /// <param name="keyType">세금계산서 유형 : SELL = 매출, BUY = 매입, TRUSTEE = 위수탁</param>
         /// <returns>mgtKey</returns>
-        public static string MakeMgtKey(CommonDao Dao, DateTime writeDate, MgtKeyType keyType = MgtKeyType.SELL)
+        public static string MakeMgtKey(CommonDao Dao, long taxno, 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))
+            string mgtkey = string.Empty;
+            var nowPayTax = Dao.Get<PayTax>("cr.paytaxes", new Hashtable() { { "taxno", taxno } }).FirstOrDefault();
+            //이미 mgtkey 발급되어 있으면 발급된 mgtkey 사용
+            if (nowPayTax != null && !string.IsNullOrEmpty(nowPayTax.mgtkey))
             {
-                var strNo = payTax.mgtkey.Substring(payTax.mgtkey.IndexOf("L") + 1);
-
-                if (int.TryParse(strNo, out no))
+                mgtkey = nowPayTax.mgtkey;
+            }
+            else
+            {
+                var payTax = Dao.Get<PayTax>("cr.paytax.formgtkey", new Hashtable() { { "writeDate", writeDate } }).FirstOrDefault();
+                if (payTax != null && !string.IsNullOrEmpty(payTax.mgtkey))
                 {
-                    ++no;
+                    var strNo = payTax.mgtkey.Substring(payTax.mgtkey.IndexOf("L") + 1);
+
+                    if (int.TryParse(strNo, out no))
+                    {
+                        ++no;
+                    }
+                }
+
+                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}";
+                    }
+                    else
+                    {
+                        break;
+                    }
+                    --checkLimit;
                 }
             }
-
-            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;
-            }                
-            
             return mgtkey;
         }
         #endregion
@@ -401,12 +413,7 @@ namespace NP.Base.Popbill
                 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;
-
-                if (result.Data.code == 1)
-                {
-                    AttachFile(Dao, payTax, keyType);
-                }
+                result.Message = result.Data.message; 
             }
             catch (PopbillException ex)
             {