diff --git a/src/entities/vat-return/ui/detail/tax-invoice-detail.tsx b/src/entities/vat-return/ui/detail/tax-invoice-detail.tsx
index 221baa0..38454bf 100644
--- a/src/entities/vat-return/ui/detail/tax-invoice-detail.tsx
+++ b/src/entities/vat-return/ui/detail/tax-invoice-detail.tsx
@@ -83,6 +83,10 @@ export const TaxInvoiceDetail = ({
     setDetailOn(false);
   };
 
+  const detailSubjectCondition = () => {
+    return detail.subject === 'PG 수수료' || detail.subject === 'PG수수료';
+  };
+
   useEffect(() => {
     if(!!detailOn && taxInvoiceNumber){
       callTaxInvoice();
@@ -110,7 +114,7 @@ export const TaxInvoiceDetail = ({
               ></FullMenuClose>
             </div>
           </div>
-          <div className="option-list pb-86">
+          <div className={ `option-list ${detailSubjectCondition()? 'pb-86': '' }` }>
             <div className="txn-detail">
               <AmountSection
                 taxInvoiceNumber={ taxInvoiceNumber }
@@ -131,12 +135,14 @@ export const TaxInvoiceDetail = ({
             </div>
           </div>
         </div>
+        { detailSubjectCondition() &&
         <div className="apply-row">
           <button
             className="btn-50 btn-blue flex-1"
             onClick={ onClickToOpenBottomSheet }
           >{t('vatReturn.viewDetails')}</button>
         </div>
+        }
       </motion.div>
       { !!bottomSheetOn &&
         <VatReturnListDetailBottomSheet