diff --git a/src/main/java/cokr/xit/fims/stat/StatQuery.java b/src/main/java/cokr/xit/fims/stat/StatQuery.java
index 1d9e6cbe..7bf79a1f 100644
--- a/src/main/java/cokr/xit/fims/stat/StatQuery.java
+++ b/src/main/java/cokr/xit/fims/stat/StatQuery.java
@@ -21,6 +21,11 @@ public class StatQuery extends CmmnQuery {
 	 */
 	private String structureType;
 
+	/**
+	 * 참조 리스트 추가 여부
+	 */
+	private String refListYn;
+
 	/**
 	 * 항목 분류 방법(컬럼명)
 	 */
@@ -80,6 +85,15 @@ public class StatQuery extends CmmnQuery {
 		return self();
 	}
 
+	public String getRefListYn() {
+		return ifEmpty(refListYn, () -> null);
+	}
+
+	public <T extends StatQuery> T setRefListYn(String refListYn) {
+		this.refListYn = refListYn;
+		return self();
+	}
+
 	public String getNamedNumberValueSeperator() {
 		return ifEmpty(namedNumberValueSeperator, () -> null);
 	}
diff --git a/src/main/java/cokr/xit/fims/stat/service/bean/StatBean.java b/src/main/java/cokr/xit/fims/stat/service/bean/StatBean.java
index 560041e7..582e8dc1 100644
--- a/src/main/java/cokr/xit/fims/stat/service/bean/StatBean.java
+++ b/src/main/java/cokr/xit/fims/stat/service/bean/StatBean.java
@@ -127,6 +127,10 @@ public class StatBean extends AbstractComponent {
 
 			statItem.setNumberValue(numberValues);
 
+			if(ifEmpty(statQuery.getRefListYn(), () -> "").equals("Y")) {
+				statItem.setRefList(listByKey);
+			}
+
 			statItems.add(statItem);
 		}
 
@@ -349,10 +353,14 @@ public class StatBean extends AbstractComponent {
 	}
 
 	/** 통계의 일부 항목을 합쳐 새 범주로 묶는다.
-	 * @param statItems 통계 항목 목록, regroupInfos 재그룹화 정보
+	 * @param statItems 통계 항목 목록, statQuery 통계 요청
 	 * @return
 	 */
-	public void regroupItem(List<StatItem> statItems, String[] regroupInfos) {
+	public void regroupItem(List<StatItem> statItems, StatQuery statQuery) {
+
+		String refListYn = statQuery.getRefListYn();
+
+		String[] regroupInfos = statQuery.getRegroupInfos();
 
 		for(int i=0; i < regroupInfos.length; i++) {
 
@@ -365,9 +373,11 @@ public class StatBean extends AbstractComponent {
 			newItem.setItemName(new String[]{targetCodeName});
 
 			int[] numberValues = null;
+			List<DataObject> refList = new ArrayList<DataObject>();
 
 			for(StatItem statItem : statItems) {
 				if(Arrays.asList(sourceCodes).contains(statItem.getItemId()[0])) {
+
 					if(numberValues == null) {
 						numberValues = statItem.getNumberValue();
 					} else {
@@ -375,11 +385,22 @@ public class StatBean extends AbstractComponent {
 							numberValues[j] += statItem.getNumberValue()[j];
 						}
 					}
+
+					if(ifEmpty(refListYn, () -> "").equals("Y")
+							&& !ifEmpty(statItem.getRefList(), () -> "").equals("")
+							&& !statItem.getRefList().isEmpty()) {
+						refList.addAll(statItem.getRefList());
+					}
+
 				}
 			}
 
 			newItem.setNumberValue(numberValues);
 
+			if(ifEmpty(refListYn, () -> "").equals("Y")) {
+				newItem.setRefList(refList);
+			}
+
 			statItems.removeIf(item -> Arrays.asList(sourceCodes).contains(item.getItemId()[0]));
 
 			statItems.add(newItem);
diff --git a/src/main/java/cokr/xit/fims/stat/service/bean/StatServiceBean.java b/src/main/java/cokr/xit/fims/stat/service/bean/StatServiceBean.java
index 3214152b..86b799e0 100644
--- a/src/main/java/cokr/xit/fims/stat/service/bean/StatServiceBean.java
+++ b/src/main/java/cokr/xit/fims/stat/service/bean/StatServiceBean.java
@@ -197,7 +197,7 @@ public class StatServiceBean extends AbstractServiceBean implements StatService
 
 			//통계 항목 재그룹화
 			if(statQuery.getRegroupInfos() != null){
-				statBean.regroupItem(stat.getStatItems(), statQuery.getRegroupInfos());
+				statBean.regroupItem(stat.getStatItems(), statQuery);
 			}
 
 			//비율 계산
@@ -211,6 +211,7 @@ public class StatServiceBean extends AbstractServiceBean implements StatService
 				statBean.attachRatioValue(stat.getStatItems(), statQuery);
 			}
 
+			//수치값 제목(건수, 금액, 비율 등)
 			if(numberValueLabel != null) {
 				stat.setNumberValueLabel(numberValueLabel);
 			}