diff --git a/WebContent/ui/cfs/income/IC006M02.xml b/WebContent/ui/cfs/income/IC006M02.xml
index a847c36..2d83446 100644
--- a/WebContent/ui/cfs/income/IC006M02.xml
+++ b/WebContent/ui/cfs/income/IC006M02.xml
@@ -690,6 +690,7 @@ scwin.sbm_statList_submitdone = function(e) {
 	</w2:header>
 	<!-- 4A.3 보디 -->
 	<w2:gBody id="gBody1" style="">
+		<!-- 4A.3.1 건수 -->
 		<w2:row id="row2" style="">
 			<w2:column blockSelect="FALSE" colMerge="TRUE" customFormatter="com.fmtDateDtimeKor" dataType="date"
 				displayMode="label" id="kbn" inputType="text" removeBorderStyle="FALSE" textAlign="center" width="80">
@@ -883,9 +884,9 @@ scwin.sbm_statList_submitdone = function(e) {
 			</w2:column>
 		</w2:row>
 	</w2:gBody>
-	<!-- 4A.4 소계[영업소전체](서브토탈) -->
+	<!-- 4A.4 소계(영업소전체) -->
 	<w2:subTotal id="subTotal1" style="" targetColumnID="inDate">
-		<!-- 4A.4.1 소계[영업소전체]건수 -->
+		<!-- 4A.4.1 소계(영업소전체)-건수 -->
 		<w2:row id="row10" style="">
 			<w2:column blockSelect="FALSE" colMerge="TRUE" displayMode="label" id="column571" removeBorderStyle="FALSE"
 				rowSpan="2" style=";background-color:#fff;border-top-style:hidden;" width="80">
@@ -1103,7 +1104,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				width="70">
 			</w2:column>
 		</w2:row>
-		<!-- 4A.4.2 소계[영업소전체]비율 -->
+		<!-- 4A.4.99 소계(영업소전체)-비율 -->
 		<w2:row id="row7" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column569" inputType="text"
 				removeBorderStyle="FALSE" textAlign="center" value="비율(%)" width="70">
@@ -1321,8 +1322,9 @@ scwin.sbm_statList_submitdone = function(e) {
 			</w2:column>
 		</w2:row>
 	</w2:subTotal>
-	<!-- 4A.5 합계(푸터) -->
+	<!-- 4A.5 합계 -->
 	<w2:footer id="footer1" style="">
+		<!-- 4A.5.1 합계-1호영업소건수 -->
 		<w2:row id="row11" style="">
 			<w2:column blockSelect="FALSE" colSpan="2" displayMode="label" id="column628" inputType="text"
 				removeBorderStyle="FALSE" rowSpan="4" value="합계" width="150">
@@ -1548,6 +1550,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				width="70">
 			</w2:column>
 		</w2:row>
+		<!-- 4A.5.2 합계-3호영업소건수 -->
 		<w2:row id="row12" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column683" removeBorderStyle="FALSE"
 				textAlign="center" value="3호" width="70">
@@ -1766,6 +1769,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				id="column630" inputType="expression" removeBorderStyle="FALSE" textAlign="right" width="70">
 			</w2:column>
 		</w2:row>
+		<!-- 4A.5.3 합계-전체영업소건수 -->
 		<w2:row id="row13" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column797" removeBorderStyle="FALSE"
 				textAlign="center" value="소계" width="70">
@@ -1972,6 +1976,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				removeBorderStyle="FALSE" textAlign="right" width="70">
 			</w2:column>
 		</w2:row>
+		<!-- 4A.5.99 합계-비율 -->
 		<w2:row id="row14" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column740" removeBorderStyle="FALSE"
 				textAlign="center" value="비율(%)" width="70">
@@ -2452,6 +2457,7 @@ scwin.sbm_statList_submitdone = function(e) {
 	</w2:header>
 	<!-- 4B.3 보디 -->
 	<w2:gBody id="gBody1" style="">
+		<!-- 4B.3.1 건수 -->
 		<w2:row id="row2" style="">
 			<w2:column blockSelect="FALSE" colMerge="true" customFormatter="com.fmtDateDtimeKor" dataType="date"
 				displayMode="label" id="kbn" inputType="text" removeBorderStyle="FALSE" textAlign="center" width="80" rowSpan="2"
@@ -2647,6 +2653,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				id="cltDayCnt" inputType="text" removeBorderStyle="FALSE" textAlign="center" width="70" rowSpan="2" style="height:42px;">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.3.1a 건수[일평균] -->
 		<w2:row id="row16" style="">
 			<w2:column removeBorderStyle="false" width="70" inputType="expression" id="totalQavr" blockSelect="false"
 				displayMode="label" dataType="number" displayFormat="#,##0" textAlign="right" excelExpression=""
@@ -2859,9 +2866,9 @@ scwin.sbm_statList_submitdone = function(e) {
 			</w2:column>
 		</w2:row>
 	</w2:gBody>
-	<!-- 4B.4 소계[영업소전체](서브토탈) -->
+	<!-- 4B.4 소계(영업소전체) -->
 	<w2:subTotal id="subTotal1" style="" targetColumnID="inDate">
-		<!-- 4B.4.1 소계[영업소전체]건수 -->
+		<!-- 4B.4.1 소계(영업소전체)-건수 -->
 		<w2:row id="row10" style="">
 			<w2:column blockSelect="false" colMerge="true" displayMode="label" id="column571" removeBorderStyle="FALSE"
 				rowSpan="3" style=";background-color:#fff;border-top-style:hidden;" width="80" inputType="text">
@@ -3089,7 +3096,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				expression="" colMerge="true" inputType="text">
 			</w2:column>
 		</w2:row>
-		<!-- 4B.4.1a 소계[영업소전체]건수[일평균] -->
+		<!-- 4B.4.1a 소계(영업소전체)-건수[일평균] -->
 		<w2:row id="row15" style="">
 			<w2:column removeBorderStyle="false" width="70" inputType="expression" id="totalQsubavr" blockSelect="false"
 				displayMode="label" displayFormat="#,##0" dataType="number" textAlign="right" excelExpression="" expression="SUM('totalQavr')">
@@ -3298,7 +3305,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				expression="SUM('fixAmountLightCardMavr')">
 			</w2:column>
 		</w2:row>
-		<!-- 4B.4.2 소계[영업소전체]비율 -->
+		<!-- 4B.4.99 소계(영업소전체)-비율 -->
 		<w2:row id="row7" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column569" inputType="text"
 				removeBorderStyle="FALSE" textAlign="center" value="비율(%)" width="70">
@@ -3516,8 +3523,9 @@ scwin.sbm_statList_submitdone = function(e) {
 			</w2:column>
 		</w2:row>
 	</w2:subTotal>
-	<!-- 4B.5 합계(푸터) -->
+	<!-- 4B.5 합계 -->
 	<w2:footer id="footer1" style="">
+		<!-- 4B.5.1 합계-1호영업소건수 -->
 		<w2:row id="row11" style="">
 			<w2:column blockSelect="FALSE" colSpan="2" displayMode="label" id="column628" inputType="text"
 				removeBorderStyle="FALSE" rowSpan="7" value="합계" width="150">
@@ -3743,6 +3751,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				textAlign="center" width="70">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.1a 합계-1호영업소건수[일평균] -->
 		<w2:row id="row19" style="">
 			<w2:column removeBorderStyle="false" width="80" inputType="expression" id="column1119" blockSelect="false"
 				displayMode="label" dataType="number" displayFormat="#,##0" textAlign="right"
@@ -3954,6 +3963,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				expression="SUM('cltDayCnt') == 0 ? 0 : (scwin.userExpFare('fareOfficeId','fixAmountLightCardM',&quot;01&quot;)) / (SUM('cltDayCnt') / 2)">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.2 합계-3호영업소건수 -->
 		<w2:row id="row12" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column683" removeBorderStyle="FALSE"
 				textAlign="center" value="3호" width="70" rowSpan="2" inputType="text">
@@ -4171,6 +4181,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				id="column630" inputType="expression" removeBorderStyle="FALSE" textAlign="right" width="70" rowSpan="2">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.2a 합계-3호영업소건수[일평균] -->
 		<w2:row id="row20" style="">
 			<w2:column removeBorderStyle="false" width="80" inputType="expression" id="column11191" blockSelect="false"
 				displayMode="label" dataType="number" displayFormat="#,##0" textAlign="right"
@@ -4381,6 +4392,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				expression="SUM('cltDayCnt') == 0 ? 0 : (scwin.userExpFare('fareOfficeId','fixAmountLightCardM',&quot;03&quot;)) / (SUM('cltDayCnt') / 2)">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.3 합계-전체영업소건수 -->
 		<w2:row id="row13" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column797" removeBorderStyle="FALSE"
 				textAlign="center" value="소계" width="70" rowSpan="2" inputType="text">
@@ -4594,6 +4606,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				removeBorderStyle="FALSE" textAlign="right" width="70" rowSpan="2">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.3a 합계-전체영업소건수[일평균] -->
 		<w2:row id="row21" style="">
 			<w2:column removeBorderStyle="false" width="80" inputType="expression" id="column11192" blockSelect="false"
 				displayMode="label" displayFormat="#,##0" dataType="number" textAlign="right"
@@ -4804,6 +4817,7 @@ scwin.sbm_statList_submitdone = function(e) {
 				expression="SUM('cltDayCnt') == 0 ? 0 : SUM('fixAmountLightCardM') / (SUM('cltDayCnt') / 2)">
 			</w2:column>
 		</w2:row>
+		<!-- 4B.5.99 합계-비율 -->
 		<w2:row id="row14" style="">
 			<w2:column blockSelect="FALSE" dataType="text" displayMode="label" id="column740" removeBorderStyle="FALSE"
 				textAlign="center" value="비율(%)" width="70" inputType="text">