diff --git a/src/entities/settlement/ui/list-wrap.tsx b/src/entities/settlement/ui/list-wrap.tsx
index 3ad7843..d133bd4 100644
--- a/src/entities/settlement/ui/list-wrap.tsx
+++ b/src/entities/settlement/ui/list-wrap.tsx
@@ -36,12 +36,16 @@ import { EmailBottomSheet } from '@/entities/common/ui/email-bottom-sheet';
 import useIntersectionObserver from '@/widgets/intersection-observer';
 import { useTranslation } from 'react-i18next';
 import { SettlementDetail } from './detail/settlement-detail';
+import { showAlert } from '@/widgets/show-alert';
+import { checkGrant } from '@/shared/lib/check-grant';
 
 export interface ListWrapProps {
   startDateFromCalendar?: string;
   endDateFromCalendar?: string;
 };
 
+/* 정산내역 37 */
+const menuId = 37;
 export const ListWrap = ({
   startDateFromCalendar,
   endDateFromCalendar
@@ -359,7 +363,12 @@ export const ListWrap = ({
     setFilterOn(!filterOn);
   };
   const onClickToDownloadExcel = () => {
-    setEmailBottomSheetOn(true);
+    if(checkGrant(menuId, 'D')){
+      setEmailBottomSheetOn(true);
+    }
+    else{
+      showAlert('권한이 없습니다.');
+    }
   };
 
   const onRequestDownloadExcel = (userEmail?: string) => {
diff --git a/src/entities/vat-return/ui/list-wrap.tsx b/src/entities/vat-return/ui/list-wrap.tsx
index a677358..1607d2f 100644
--- a/src/entities/vat-return/ui/list-wrap.tsx
+++ b/src/entities/vat-return/ui/list-wrap.tsx
@@ -20,7 +20,11 @@ import { useStore } from '@/shared/model/store';
 import { EmailBottomSheet } from '@/entities/common/ui/email-bottom-sheet';
 import useIntersectionObserver from '@/widgets/intersection-observer';
 import { TaxInvoiceDetail } from './detail/tax-invoice-detail';
+import { showAlert } from '@/widgets/show-alert';
+import { checkGrant } from '@/shared/lib/check-grant';
 
+/* 세금계산서 48 */
+const menuId = 48;
 export const ListWrap = () => {
   const { t } = useTranslation();
   const userMid = useStore.getState().UserStore.mid;
@@ -115,7 +119,12 @@ export const ListWrap = () => {
     setSortType(sort);
   };
   const onClickToDownloadExcel = () => {
-    setEmailBottomSheetOn(true);
+    if(checkGrant(menuId, 'D')){
+      setEmailBottomSheetOn(true);
+    }
+    else{
+      showAlert('권한이 없습니다.');
+    }
   };
   const onRequestDownloadExcel = (userEmail?: string) => {
 
diff --git a/src/entities/vat-return/ui/reference-wrap.tsx b/src/entities/vat-return/ui/reference-wrap.tsx
index 8d5c18c..b01d796 100644
--- a/src/entities/vat-return/ui/reference-wrap.tsx
+++ b/src/entities/vat-return/ui/reference-wrap.tsx
@@ -10,7 +10,11 @@ import { getVatReturnTaxBtnGroups } from '../model/contant';
 import { VatReturnPayTax, VatReturnReferenceRequestParams, VatReturnReferenceRequestResponse } from '../model/types';
 import { useStore } from '@/shared/model/store';
 import { useVatReturnReferenceRequestMutation } from '../api/use-vat-return-reference-request-mutation';
+import { checkGrant } from '@/shared/lib/check-grant';
+import { showAlert } from '@/widgets/show-alert';
 
+/* 부가세참고 49 */
+const menuId = 49;
 export const ReferenceWrap = () => {
   const { t } = useTranslation();
   const midOptions = useStore.getState().UserStore.selectOptionsMids;
@@ -31,19 +35,25 @@ export const ReferenceWrap = () => {
   const { mutateAsync: vatReturnReferenceRequest } = useVatReturnReferenceRequestMutation();
 
   const onClickToResquest = () => {
-    let params: VatReturnReferenceRequestParams = {
-      mid: mid,
-      startDate: startDate,
-      endDate: endDate,
-      taxType: payTax,
-      email: email || userEmail
+    if(checkGrant(menuId, 'X')){
+      let params: VatReturnReferenceRequestParams = {
+        mid: mid,
+        startDate: startDate,
+        endDate: endDate,
+        taxType: payTax,
+        email: email || userEmail
+      }
+      vatReturnReferenceRequest(params).then((rs: VatReturnReferenceRequestResponse) => {
+        setSuccessPageOn(true);
+      }).catch((error) => {
+        setErrorMsg(t('vatReturn.keyInMerchantError'));
+        setFailPageOn(true);
+      }); 
     }
-    vatReturnReferenceRequest(params).then((rs: VatReturnReferenceRequestResponse) => {
-      setSuccessPageOn(true);
-    }).catch((error) => {
-      setErrorMsg(t('vatReturn.keyInMerchantError'));
-      setFailPageOn(true);
-    }); 
+    else{
+      showAlert('권한이 없습니다.');
+    }
+    
   };
 
   return (
diff --git a/src/pages/transaction/cash-receipt/list-page.tsx b/src/pages/transaction/cash-receipt/list-page.tsx
index 9a59870..60b13ff 100644
--- a/src/pages/transaction/cash-receipt/list-page.tsx
+++ b/src/pages/transaction/cash-receipt/list-page.tsx
@@ -193,7 +193,12 @@ export const CashReceiptListPage = () => {
 		setTransactionType(val);
 	};
 	const onClickToNavigate = () => {
-    navigate(PATHS.transaction.cashReceipt.handWrittenIssuance);
+		if(checkGrant(menuId, 'X')){
+    	navigate(PATHS.transaction.cashReceipt.handWrittenIssuance);
+		}
+		else{
+			showAlert('권한이 없습니다.');
+		}
   };
 
 	useEffect(() => {
diff --git a/src/pages/vat-return/detail-page.tsx b/src/pages/vat-return/detail-page.tsx
deleted file mode 100644
index f522681..0000000
--- a/src/pages/vat-return/detail-page.tsx
+++ /dev/null
@@ -1,126 +0,0 @@
-import { useEffect, useState } from 'react';
-import { useTranslation } from 'react-i18next';
-import { PATHS } from '@/shared/constants/paths';
-import { useLocation } from 'react-router';
-import { useNavigate } from '@/shared/lib/hooks/use-navigate';
-import { useVatReturnDetailMutation } from '@/entities/vat-return/api/use-vat-return-detail-mutation';
-import { HeaderType } from '@/entities/common/model/types';
-import {
-  Breakdown,
-  VatReturnBreakdownParams,
-  VatReturnBreakdownResponse,
-  VatReturnDetailParams,
-  VatReturnDetailResponse
-} from '@/entities/vat-return/model/types';
-import {
-  useSetOnBack,
-  useSetHeaderTitle,
-  useSetHeaderType,
-  useSetFooterMode
-} from '@/widgets/sub-layout/use-sub-layout';
-import { SupplierSection } from '@/entities/vat-return/ui/section/supplier-section';
-import { ReceiverSection } from '@/entities/vat-return/ui/section/receiver-section';
-import { IssueSection } from '@/entities/vat-return/ui/section/issue-section';
-import { AmountSection } from '@/entities/vat-return/ui/section/amount-section';
-import { useVatReturnTaxInvoiceMutation } from '@/entities/vat-return/api/use-vat-return-tax-invoice-mutation';
-import { VatReturnListDetailBottomSheet } from '@/entities/vat-return/ui/list-detail-bottom-sheet';
-import { useVatReturnBreakdownMutation } from '@/entities/vat-return/api/use-vat-return-breakdown-mutation';
-
-export const DetailPage = () => {
-  const { t } = useTranslation();
-  const { navigate } = useNavigate();
-  const location = useLocation();
-
-  let taxInvoiceNumber = location?.state.taxInvoiceNumber;
-  // taxInvoiceNumber = 'TAX202506300001';
-  
-  const [openAmount, setOpenAmount] = useState<boolean>(false);
-  const [bottomSheetOn, setBottomSheetOn] = useState<boolean>(false);
-  const [detail, setDetail] = useState<VatReturnDetailResponse>({});
-  const [breakdown, setBreakdown] = useState<Array<Breakdown>>([]);
-   
-  useSetHeaderTitle(t('vatReturn.taxInvoiceDetail'));
-  useSetHeaderType(HeaderType.RightClose);
-  useSetOnBack(() => {
-    navigate(PATHS.vatReturn.list);
-  });
-  useSetFooterMode(false);
-  
-  const { mutateAsync: vatReturnTaxInvoice } = useVatReturnTaxInvoiceMutation();
-  const { mutateAsync: vatReturnDetail } = useVatReturnDetailMutation();
-  const { mutateAsync: vatReturnBreakdown } = useVatReturnBreakdownMutation(); 
-
-  const callTaxInvoice = () => {
-    let params: VatReturnDetailParams = {
-      taxInvoiceNumber: taxInvoiceNumber,
-    };
-    vatReturnDetail(params).then((rs: VatReturnDetailResponse) => {
-      setDetail(rs);
-      
-    });
-  };
-  const callVatReturnBreakdown = async() => {
-    let params: VatReturnBreakdownParams = {
-      taxInvoiceNumber: taxInvoiceNumber,
-    };
-    vatReturnBreakdown(params).then((rs: VatReturnBreakdownResponse) => {
-      setBreakdown(rs.breakdown);
-    });
-  };
-
-  const onClickToOpenBottomSheet = () => {
-    setBottomSheetOn(true);
-  };
-
-  useEffect(() => {
-    callTaxInvoice();
-    callVatReturnBreakdown();
-  }, []);
-  
-  return (
-    <>
-      <main className="full-height">
-        <div className="tab-content pb-86">
-          <div className="tab-pane sub active">
-            <div className="option-list">
-              <div className="txn-detail">
-                <AmountSection
-                  detail={ detail }
-                ></AmountSection>
-                <div className="txn-divider minus"></div>
-                <IssueSection
-                  detail={ detail }
-                ></IssueSection>
-                <div className="txn-divider minus"></div>
-                <ReceiverSection
-                  detail={ detail }
-                ></ReceiverSection>
-                <div className="txn-divider"></div>
-                <SupplierSection
-                  detail={ detail }
-                ></SupplierSection>
-              </div>
-            </div>
-            <div className="apply-row">
-              <button
-                className="btn-50 btn-blue flex-1"
-                onClick={ onClickToOpenBottomSheet }
-              >{t('vatReturn.viewDetails')}</button>
-            </div>
-          </div>
-        </div>
-      </main>
-      { !!bottomSheetOn &&
-        <VatReturnListDetailBottomSheet
-          bottomSheetOn={ bottomSheetOn }
-          setBottomSheetOn={ setBottomSheetOn }
-          breakdown={ breakdown }
-          transactionAmount={ detail?.transactionAmount }
-          supplyAmount={ detail?.supplyAmount }
-          vatAmount={ detail?.vatAmount }
-          totalAmount={ detail?.totalAmount }
-        ></VatReturnListDetailBottomSheet>
-      }
-    </>
-  )
-};
\ No newline at end of file