diff --git a/src/main/resources/sql/mapper/lntris/lntris-D-mapper.xml b/src/main/resources/sql/mapper/lntris/lntris-D-mapper.xml
index 4f9186e..b14370a 100644
--- a/src/main/resources/sql/mapper/lntris/lntris-D-mapper.xml
+++ b/src/main/resources/sql/mapper/lntris/lntris-D-mapper.xml
@@ -7,6 +7,8 @@
  2023-09-19	mjkhan 최초 작성
  ============================ -->
 
+<sql id="nextseq">CONCAT(<include refid="utility.today" />, LPAD(<if test="_databaseId == 'mariadb'">NEXTVAL(SQ_NTRIS)</if><if test="_databaseId == 'oracle'">SQ_NTRIS.NEXTVAL</if>, 22, '0'))</sql>
+
 <resultMap id="d01Row" type="cokr.xit.interfaces.lntris.basic.d.LntrisD01"> <!-- 부과정보 -->
     <result property="d01Id"                        column="D01_ID" />                   <!-- 일련번호 ID -->
     <result property="taskSeCd"                     column="TASK_SE_CD" />               <!-- 업무(시스템) 코드 -->
@@ -975,9 +977,6 @@ INSERT INTO TB_NIS_INDIV_D02 (
 <include refid="utility.paging-suffix" /></select>
 
 <insert id="insertD03" parameterType="map">/* 부과결과정보 등록(lntrisDMapper.insertD03) */
-<selectKey keyProperty="d03.d03Id" keyColumn="NEW_ID" resultType="string" order="BEFORE">
-SELECT CONCAT(TODAY, LPAD(NVL(SUBSTR(MAX(D03_ID), 9) + 1, 1), 22, '0')) NEW_ID
-  FROM (<include refid="utility.selectToday" />) B LEFT OUTER JOIN TB_NIS_INDIV_D03 A ON D03_ID LIKE CONCAT(TODAY, '%')</selectKey>
 INSERT INTO TB_NIS_INDIV_D03 (
        D03_ID          <!-- 일련번호 ID -->
      , SGB_CD          <!-- 자치단체코드 -->
@@ -1049,7 +1048,7 @@ INSERT INTO TB_NIS_INDIV_D03 (
      , MDFCN_DT        <!-- 수정 일시 -->
      , MDFR            <!-- 수정자 -->
 ) VALUES (
-       #{d03.d03Id}                     <!-- 일련번호 ID -->
+      <include refid="nextseq" />
      , #{req.sgbCd}                     <!-- 자치단체코드 -->
      , #{req.linkMngKey}                <!-- 연계관리키 -->
      , #{req.taxnNo}                    <!-- 과세번호 -->
@@ -1184,9 +1183,6 @@ UPDATE TB_NIS_INDIV_D03
 <include refid="utility.paging-suffix" /></select>
 
 <insert id="insertD04" parameterType="map">/* 부과취소정보 등록(lntrisDMapper.insertD04) */
-<selectKey keyProperty="d04.d04Id" keyColumn="NEW_ID" resultType="string" order="BEFORE">
-SELECT CONCAT(TODAY, LPAD(NVL(SUBSTR(MAX(D04_ID), 9) + 1, 1), 22, '0')) NEW_ID
-  FROM (<include refid="utility.selectToday" />) B LEFT OUTER JOIN TB_NIS_INDIV_D04 A ON D04_ID LIKE CONCAT(TODAY, '%')</selectKey>
 INSERT INTO TB_NIS_INDIV_D04 (
        D04_ID         <!-- 일련번호 ID -->
      , SGB_CD         <!-- 자치단체코드 -->
@@ -1210,7 +1206,7 @@ INSERT INTO TB_NIS_INDIV_D04 (
      , MDFCN_DT       <!-- 수정 일시 -->
      , MDFR           <!-- 수정자 -->
 ) VALUES (
-       #{d04.d04Id}                     <!-- 일련번호 ID -->
+      <include refid="nextseq" />
      , #{req.sgbCd}                     <!-- 자치단체코드 -->
      , #{req.linkMngKey}                <!-- 연계관리키 -->
      , #{req.taxnNo}                    <!-- 과세번호 -->
@@ -1349,9 +1345,6 @@ UPDATE TB_NIS_INDIV_D04
 <include refid="utility.paging-suffix" /></select>
 
 <insert id="insertD05" parameterType="map">/* 수납정보 등록(lntrisDMapper.insertD05) */
-<selectKey keyProperty="d05.d05Id" keyColumn="NEW_ID" resultType="string" order="BEFORE">
-SELECT CONCAT(TODAY, LPAD(NVL(SUBSTR(MAX(D05_ID), 9) + 1, 1), 22, '0')) NEW_ID
-  FROM (<include refid="utility.selectToday" />) B LEFT OUTER JOIN TB_NIS_INDIV_D05 A ON D05_ID LIKE CONCAT(TODAY, '%')</selectKey>
 INSERT INTO TB_NIS_INDIV_D05 (
        D05_ID         <!-- 일련번호 ID -->
      , SGB_CD         <!-- 자치단체코드 -->
@@ -1401,7 +1394,7 @@ INSERT INTO TB_NIS_INDIV_D05 (
      , MDFCN_DT       <!-- 수정 일시 -->
      , MDFR           <!-- 수정자 -->
 ) VALUES (
-       #{d05.d05Id}                     <!-- 일련번호 ID -->
+      <include refid="nextseq" />
      , #{req.sgbCd}                     <!-- 자치단체코드 -->
      , #{req.sgbNm}                     <!-- 자치단체명 -->
      , #{req.linkMngKey}                <!-- 연계관리키 -->
@@ -1552,9 +1545,6 @@ UPDATE TB_NIS_INDIV_D05
 <include refid="utility.paging-suffix" /></select>
 
 <insert id="insertD06" parameterType="map">/* 감액정보 등록(lntrisDMapper.insertD06) */
-<selectKey keyProperty="d06.d06Id" keyColumn="NEW_ID" resultType="string" order="BEFORE">
-SELECT CONCAT(TODAY, LPAD(NVL(SUBSTR(MAX(D06_ID), 9) + 1, 1), 22, '0')) NEW_ID
-  FROM (<include refid="utility.selectToday" />) B LEFT OUTER JOIN TB_NIS_INDIV_D06 A ON D06_ID LIKE CONCAT(TODAY, '%')</selectKey>
 INSERT INTO TB_NIS_INDIV_D06 (
        D06_ID         <!-- 일련번호 ID -->
      , SGB_CD         <!-- 자치단체코드 -->
@@ -1597,7 +1587,7 @@ INSERT INTO TB_NIS_INDIV_D06 (
      , MDFCN_DT       <!-- 수정 일시 -->
      , MDFR           <!-- 수정자 -->
 ) VALUES (
-       #{d06.d06Id}                     <!-- 일련번호 ID -->
+      <include refid="nextseq" />
      , #{req.sgbCd}                     <!-- 자치단체코드 -->
      , #{req.sgbNm}                     <!-- 자치단체명 -->
      , #{req.linkMngKey}                <!-- 연계관리키 -->