diff --git a/src/main/resources/sql/mapper/fims/numbering.xml b/src/main/resources/sql/mapper/fims/numbering.xml
index 174d4c3a..eced5a79 100644
--- a/src/main/resources/sql/mapper/fims/numbering.xml
+++ b/src/main/resources/sql/mapper/fims/numbering.xml
@@ -3,31 +3,48 @@
 <mapper namespace="numbering">
 
 <sql id="key">
-SELECT
-       LPAD(CAST(IFNULL(MAX(${TABLE_KEY}) + 1, 1) AS INT), ${pad}, '0') 
-       AS NEW_ID
-  FROM ${TABLE_NAME}
+SELECT LPAD(CAST(
+     CASE 
+     WHEN (SELECT MAX(${TABLE_KEY}) + 1 FROM ${TABLE_NAME}) IS NULL OR 
+          (SELECT MAX(${TABLE_KEY}) + 1 FROM ${TABLE_NAME}) = '' 
+     THEN 1 
+     ELSE (SELECT MAX(${TABLE_KEY}) + 1 FROM ${TABLE_NAME}) 
+     END
+     AS INT), ${pad}, '0')
+AS NEW_ID
+FROM DUAL
 </sql>
 
 <sql id="keyByYear">
-SELECT
-       CONCAT(
-         <include refid="utility.currentYear" />
-       , LPAD(CAST(IFNULL(MAX(SUBSTRING(${TABLE_KEY}, 4+1)) + 1, 1) AS INT), ${pad}-4, '0')
-       ) AS NEW_ID
-  FROM ${TABLE_NAME}
- WHERE ${TABLE_KEY} LIKE CONCAT(<include refid="utility.currentYear" />, '%')
+SELECT CONCAT(<include refid="utility.currentYear" />, LPAD(CAST(
+     CASE 
+     WHEN (SELECT MAX(SUBSTRING(${TABLE_KEY}, 4+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(<include refid="utility.currentYear" />, '%')) IS NULL OR 
+          (SELECT MAX(SUBSTRING(${TABLE_KEY}, 4+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(<include refid="utility.currentYear" />, '%')) = '' 
+     THEN 1 
+     ELSE (SELECT MAX(SUBSTRING(${TABLE_KEY}, 4+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(<include refid="utility.currentYear" />, '%')) 
+     END
+     AS INT), ${pad}-4, '0'))
+AS NEW_ID
+FROM DUAL
 </sql>
 
 <sql id="keyBySggAndYear">
-SELECT
-       CONCAT(
-         ${sggCd}
-       , <include refid="utility.currentYear" />
-       , LPAD(CAST(IFNULL(MAX(SUBSTRING(${TABLE_KEY}, 9+1)) + 1, 1) AS INT), ${pad}-9, '0')
-       ) AS NEW_ID
-  FROM ${TABLE_NAME}
- WHERE ${TABLE_KEY} LIKE CONCAT(${sggCd}, <include refid="utility.currentYear" />, '%')
+SELECT CONCAT(<include refid="utility.currentYear" />, LPAD(CAST(
+     CASE 
+     WHEN (SELECT MAX(SUBSTRING(${TABLE_KEY}, 9+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(${sggCd}, <include refid="utility.currentYear" />, '%')) IS NULL OR 
+          (SELECT MAX(SUBSTRING(${TABLE_KEY}, 9+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(${sggCd}, <include refid="utility.currentYear" />, '%')) = '' 
+     THEN 1 
+     ELSE (SELECT MAX(SUBSTRING(${TABLE_KEY}, 9+1)) + 1 FROM ${TABLE_NAME} 
+            WHERE ${TABLE_KEY} LIKE CONCAT(${sggCd}, <include refid="utility.currentYear" />, '%')) 
+     END
+     AS INT), ${pad}-9, '0'))
+AS NEW_ID
+FROM DUAL
 </sql>
 
 </mapper>
\ No newline at end of file