diff --git a/src/main/java/cokr/xit/ens/modules/nice/service/NiceCiAcceptService.java b/src/main/java/cokr/xit/ens/modules/nice/service/NiceCiAcceptService.java
index b0fd3f3..93352ac 100644
--- a/src/main/java/cokr/xit/ens/modules/nice/service/NiceCiAcceptService.java
+++ b/src/main/java/cokr/xit/ens/modules/nice/service/NiceCiAcceptService.java
@@ -107,41 +107,8 @@ public class NiceCiAcceptService {
 
         final String prefixBillUid = PostSeCd.intgrnNoti.getCode() + "-" + IdGenerator.getCurrentTimeSec();
         for(NiceCiDTO.InputXit xit : list){
-            final KkoPayUrlRespData kkoPayUrlRespData = buildKkoPayUrlRespData(xit.getPayExpiresDt());
-            final OrgMng orgMng = niceCiMapper.selectKkoBpApiUrlFromEnsOrgMng(xit.getOrgCd())
-                .orElseThrow(() -> new EnsException(EnsErrCd.NO_DATA_FOUND, EnsErrCd.NO_DATA_FOUND.getCodeNm()));
-
-            NiceCiDTO.BillHistDTO billHistDTO = null;
             try {
-                List<NiceCiDTO.InputDataXit> inputDataXits = xit.getInputDataXits();
-                for (NiceCiDTO.InputDataXit data : inputDataXits) {
-
-                    //----------------------------------------------------------
-                    // pay Url API call & Get Result
-                    //----------------------------------------------------------
-                    PayApiRespDTO<Map<String, Object>> respDTO = getPayUrl(data, billHistDTO, orgMng, kkoPayUrlRespData);
-
-                    //----------------------------------------------------------
-                    // API Call 후처리 - response 반영 & 결제 이력 생성
-                    //----------------------------------------------------------
-                    // FIXME: API 호출 결과 SET - 연계 설정후 확인 필요
-                    data.setPayUrl(String.valueOf(respDTO.getData()));
-                    niceCiMapper.updatePayUrlOfDataInput(data);
-
-                    final String billUid = IdGenerator.getShortUUID(prefixBillUid);
-                    // FIXME: API 호출 결과 로그 저장
-                    billHistDTO.setBillUid(billUid);
-                    billHistDTO.setResponseData(String.valueOf(respDTO.getData()));
-                    billHistoryService.updateBillHistory(billHistDTO);
-
-                    // FIXME: bill_se_cd, org_cd 설정 및 확인 필요???
-                    insertBillRecord(data, xit, billUid);
-
-                    // FIXME: biller_notice_key, custom_url, expire_at 설정 및 확인 필요???
-                    insertBillKkoRecord(data, kkoPayUrlRespData, billUid);
-                }
-                xit.setPrcsCd(IupPrcsCd.GRUC.getCode());
-                niceCiMapper.updatePrcsCdAndErrorOfInputXit(xit);
+                processAccept(xit, prefixBillUid);
 
             // FIXME: API 호출 에러
             } catch (EnsException e) {
@@ -163,6 +130,43 @@ public class NiceCiAcceptService {
             .build();
     }
 
+    private void processAccept(NiceCiDTO.InputXit xit, String prefixBillUid) throws Exception {
+        final KkoPayUrlRespData kkoPayUrlRespData = buildKkoPayUrlRespData(xit.getPayExpiresDt());
+        final OrgMng orgMng = niceCiMapper.selectKkoBpApiUrlFromEnsOrgMng(xit.getOrgCd())
+            .orElseThrow(() -> new EnsException(EnsErrCd.NO_DATA_FOUND, EnsErrCd.NO_DATA_FOUND.getCodeNm()));
+
+        //List<NiceCiDTO.InputDataXit> inputDataXits = xit.getInputDataXits();
+        for (NiceCiDTO.InputDataXit data : xit.getInputDataXits()) {
+            NiceCiDTO.BillHistDTO billHistDTO = new NiceCiDTO.BillHistDTO();
+
+            //----------------------------------------------------------
+            // pay Url API call & Get Result
+            //----------------------------------------------------------
+            PayApiRespDTO<Map<String, Object>> respDTO = getPayUrl(data, billHistDTO, orgMng, kkoPayUrlRespData);
+
+            //----------------------------------------------------------
+            // API Call 후처리 - response 반영 & 결제 이력 생성
+            //----------------------------------------------------------
+            // FIXME: API 호출 결과 SET - 연계 설정후 확인 필요
+            data.setPayUrl(String.valueOf(respDTO.getData()));
+            niceCiMapper.updatePayUrlOfDataInput(data);
+
+            final String billUid = IdGenerator.getShortUUID(prefixBillUid);
+            // FIXME: API 호출 결과 로그 저장
+            billHistDTO.setBillUid(billUid);
+            billHistDTO.setResponseData(String.valueOf(respDTO.getData()));
+            billHistoryService.updateBillHistory(billHistDTO);
+
+            // FIXME: bill_se_cd, org_cd 설정 및 확인 필요???
+            insertBillRecord(data, xit, billUid);
+
+            // FIXME: biller_notice_key, custom_url, expire_at 설정 및 확인 필요???
+            insertBillKkoRecord(data, kkoPayUrlRespData, billUid);
+        }
+        xit.setPrcsCd(IupPrcsCd.GRUC.getCode());
+        niceCiMapper.updatePrcsCdAndErrorOfInputXit(xit);
+    }
+
     /**
      * NICE CI payUrn Call
      * @param dataXit NiceCiDTO.InputDataXit