diff --git a/src/main/java/cfs/trsmrcv/dao/mapper/CommSisul_mapper.xml b/src/main/java/cfs/trsmrcv/dao/mapper/CommSisul_mapper.xml
index 4bd4e5c..91e9cdc 100644
--- a/src/main/java/cfs/trsmrcv/dao/mapper/CommSisul_mapper.xml
+++ b/src/main/java/cfs/trsmrcv/dao/mapper/CommSisul_mapper.xml
@@ -115,10 +115,9 @@
 		 , A1.FARE_OFFICE_NM
 		 , A1.BOOTH_NM
 		 , A1.LEVY_AMOUNT
-		 , A1.RECEIPT_YN
-		 , A1.RECEIPT_RESULT_ID
-		 , A1.RECEIPT_FULL_NAME
 		 , (CASE 
+		    WHEN (A1.ETAX_YN IS NULL OR A1.ETAX_YN != '1')
+		    THEN '-'
 		    WHEN A1.RECEIPT_YN IS NOT NULL
 		    THEN '-'
 		    WHEN (A1.END_DATE IS NULL OR A1.END_DATE = '')
@@ -128,6 +127,8 @@
 		    ELSE A1.VIRTUAL_BANK
 		    END) AS VIRTUAL_BANK
 		 , (CASE 
+		    WHEN (A1.ETAX_YN IS NULL OR A1.ETAX_YN != '1')
+		    THEN ''
 		    WHEN A1.RECEIPT_YN IS NOT NULL
 		    THEN ''
 		    ELSE A1.NAP_NO
@@ -137,8 +138,9 @@
 		    THEN '-'
 		    ELSE A1.END_DATE
 		    END) AS END_DATE
-		 , A1.REMARKS
 		 , (CASE 
+		    WHEN (A1.ETAX_YN IS NULL OR A1.ETAX_YN != '1')
+		    THEN 'N'
 		    WHEN A1.RECEIPT_YN IS NOT NULL
 		    THEN 'N'
 		    WHEN (A1.END_DATE IS NULL OR A1.END_DATE = '')
@@ -167,28 +169,15 @@
 		         , ('제'||TO_NUMBER(A.FARE_OFFICE_ID)||'남산터널') AS FARE_OFFICE_NM
 		         , (TO_NUMBER(A.BOOTH_ID)||'차로') AS BOOTH_NM
 		         , C.RECEIPT_YN
-		         , A.RECEIPT_RESULT_ID
-		         , DECODE(A.RECEIPT_RESULT_ID,'00','미납','수납완료') AS RECEIPT_FULL_NAME
 		         , A.LEVY_AMOUNT
+		         , A.ETAX_YN
 		         , (
-		              '우리 '||FN_ETAX_VIRTUALACCOUNT('1',A.MANAGE_YEAR,A.MANAGE_NO,'1')||CHR(13)||CHR(10)
-		           || '신한 '||FN_ETAX_VIRTUALACCOUNT('2',A.MANAGE_YEAR,A.MANAGE_NO,'1')||CHR(13)||CHR(10)
-		           || '하나 '||FN_ETAX_VIRTUALACCOUNT('3',A.MANAGE_YEAR,A.MANAGE_NO,'1')
+		              '우리 '||A.ACCOUTNOW_CHG||CHR(13)||CHR(10)
+		           || '신한 '||A.ACCOUTNOS_CHG||CHR(13)||CHR(10)
+		           || '하나 '||A.ACCOUTNOH_CHG
 		           ) AS VIRTUAL_BANK
-		         , ('000'||'047'||'3'
-		           ||'32'
-		           ||'227213'
-		           ||TO_CHAR(A.SEND_DATE,'YYYYMM')
-		           ||'1'
-		           ||LPAD(A.MANAGE_NO,6,'0')
-		           ||FUN_GET_GUM('32'||'227213'||TO_CHAR(A.SEND_DATE,'YYYYMM')||'1'||LPAD(A.MANAGE_NO,6,'0'))
-		           ) AS NAP_NO
+		         , A.ETAX_NUM AS NAP_NO
 		         , TO_CHAR(A.END_DATE,'YYYYMMDD') AS END_DATE
-		         , (CASE 
-		            WHEN (END_DATE <![CDATA[ < ]]> SYSDATE OR END_DATE IS NULL) 
-		            THEN '과태료대상' 
-		            ELSE '' 
-		            END ) AS REMARKS
 		         , (CASE
 		            WHEN C.NOTICE_ID = '99'
 		            THEN 'Y'
@@ -253,10 +242,10 @@
          , P1.PASS_DATE
          , P1.FARE_OFFICE_NM
          , P1.BOOTH_NM
-         , P1.RECEIPT_YN
-         , P1.RECEIPT_RESULT
          , P1.LEVY_AMOUNT
          , (CASE
+            WHEN (P1.ETAX_YN IS NULL OR P1.ETAX_YN != '1')
+            THEN '-'
             WHEN (P1.DELIVERY_DATE IS NULL OR P1.DELIVERY_DATE = '')
             THEN '-'
             WHEN P1.DELIVERY_DATE <![CDATA[ < ]]> TO_CHAR(SYSDATE,'YYYYMMDD')
@@ -264,13 +253,19 @@
             ELSE P1.VIRTUAL_BANK
             END) AS VIRTUAL_BANK
          , (CASE
+            WHEN (P1.ETAX_YN IS NULL OR P1.ETAX_YN != '1')
+            THEN '-'
             WHEN (P1.DELIVERY_DATE IS NULL OR P1.DELIVERY_DATE = '')
             THEN '-'
             WHEN P1.DELIVERY_DATE <![CDATA[ < ]]> TO_CHAR(SYSDATE,'YYYYMMDD')
             THEN 'N'
             ELSE 'Y'
             END) AS ETAX_LINK_YN
-         , P1.NAP_NO
+         , (CASE
+            WHEN (P1.ETAX_YN IS NULL OR P1.ETAX_YN != '1')
+            THEN ''
+            ELSE P1.NAP_NO
+            END) AS NAP_NO
          , P1.DELIVERY_DATE
          , P1.MOTION_ID
          , MAX(P1.MOTION_ID) OVER() AS MAX_MOTION_ID
@@ -281,15 +276,18 @@
   	     , P.PASS_DATE
   	     , ('제'||TO_NUMBER(P.FARE_OFFICE_ID)||'남산터널') AS FARE_OFFICE_NM
   	     , (TO_NUMBER(P.BOOTH_ID)||'차로') AS BOOTH_NM
-	     , P.RECEIPT_YN
-	     , DECODE(P.RECEIPT_YN, '0', '미납', '수납') AS RECEIPT_RESULT
   	     , (
   	        CASE 
   	        WHEN RS.MOTION_ID IS NOT NULL
-			THEN DBUSER_CFS.FUN_GET_PENALTY_AMT_RENT_REAL(P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO,TO_CHAR(SYSDATE,'YYYYMMDD'),'') 
-			ELSE DBUSER_CFS.FUN_GET_PENALTY_AMT_REAL(P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO,TO_CHAR(SYSDATE,'YYYYMMDD'),'') 
+			THEN FUN_GET_PENALTY_AMT_RENT_REAL(P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO,TO_CHAR(SYSDATE,'YYYYMMDD'),'') 
+			ELSE FUN_GET_PENALTY_AMT_REAL(P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO,TO_CHAR(SYSDATE,'YYYYMMDD'),'') 
 			END
 			) LEVY_AMOUNT
+	     , (CASE 
+		    WHEN RS.MOTION_ID IS NOT NULL
+		    THEN RS.ETAX_YN
+		    ELSE S.ETAX_YN
+		    END) AS ETAX_YN
 	     , (
 		      '우리 '||FN_VIRTUALACCOUNT('1',P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO)||CHR(13)||CHR(10)
 		   || '신한 '||FN_VIRTUALACCOUNT('2',P.PENALTY_MANAGE_YEAR,P.PENALTY_SEQNO)||CHR(13)||CHR(10)