diff --git a/src/main/java/cokr/xit/fims/cmmn/xls/FormatMaker.java b/src/main/java/cokr/xit/fims/cmmn/xls/FormatMaker.java
new file mode 100644
index 00000000..4e272d98
--- /dev/null
+++ b/src/main/java/cokr/xit/fims/cmmn/xls/FormatMaker.java
@@ -0,0 +1,68 @@
+package cokr.xit.fims.cmmn.xls;
+
+import java.io.File;
+import java.util.Map;
+
+import org.apache.poi.hssf.util.HSSFColor;
+
+import cokr.xit.base.docs.xls.Comment;
+import cokr.xit.base.docs.xls.Format;
+import cokr.xit.base.docs.xls.Style;
+import cokr.xit.foundation.data.DataFormat;
+
+public class FormatMaker {
+
+	@SuppressWarnings("rawtypes")
+	public static Format photoCellForApproval(Format format, Comment comment, String key) {
+		return format.of(key)
+			.value(obj -> {
+				if(((Map)obj).get(key) == null) {
+					return "없음";
+				}
+				String value = (String)((Map)obj).get(key);
+				if(value.equals("")) {
+					return "없음";
+				}
+				if(!(new File(value)).exists()) {
+					return "이미지 경로 존재하지 않음";
+				}
+				if((new File(value)).length() == 0) {
+					return "이미지 크기 오류";
+				}
+				if((new File(value)).length() > (1024 * 1024 * 3)){
+					return "사진크기(3MB)초과";
+				}
+				return " ";
+			})
+			.onCell(obj -> {
+				if(((Map)obj).get(key) == null) { return; }
+				String value = (String)((Map)obj).get(key);
+				if(value.equals("")) { return; }
+				if(!(new File(value)).exists()) { return; }
+				if((new File(value)).length() == 0) { return; }
+				if((new File(value)).length() > (1024 * 1024 * 3)){ return; }
+
+				comment.setImageComment((String)((Map)obj).get(key));
+			})
+			.style(new Style().foregroundColor(HSSFColor.HSSFColorPredefined.YELLOW.getIndex()));
+	}
+
+
+	@SuppressWarnings("rawtypes")
+	public static Format yyyy_mm_dd_hh_mm_ss(Format format, String key) {
+		return format.of(key).value(o -> {
+			return DataFormat.yyyy_mm_dd_hh_mm_ss(((Map) o).get(key));
+		});
+	}
+
+
+	@SuppressWarnings("rawtypes")
+	public static Format yyyy_mm_dd(Format format, String key) {
+		return format.of(key).value(o -> {
+			return DataFormat.yyyy_mm_dd(((Map) o).get(key));
+		});
+	}
+
+
+
+}
diff --git a/src/main/java/cokr/xit/fims/cmmn/xls/StyleMaker.java b/src/main/java/cokr/xit/fims/cmmn/xls/StyleMaker.java
new file mode 100644
index 00000000..ad7bd1d4
--- /dev/null
+++ b/src/main/java/cokr/xit/fims/cmmn/xls/StyleMaker.java
@@ -0,0 +1,24 @@
+package cokr.xit.fims.cmmn.xls;
+
+import org.apache.poi.hssf.util.HSSFColor;
+import org.apache.poi.ss.usermodel.Font;
+import org.apache.poi.ss.usermodel.HorizontalAlignment;
+
+import cokr.xit.base.docs.xls.Style;
+import cokr.xit.base.docs.xls.XLSWriter;
+
+
+public class StyleMaker {
+
+	public static Style headerStyle(XLSWriter xlsx) {
+		return new Style()
+			.foregroundColor(HSSFColor.HSSFColorPredefined.GREY_25_PERCENT.getIndex())
+			.configure(styl -> {
+				Font font = xlsx.workbook().createFont();
+				font.setColor(HSSFColor.HSSFColorPredefined.BLACK.getIndex());
+				styl.font(font);
+				styl.alignment(HorizontalAlignment.CENTER);
+			});
+	}
+
+}