diff --git a/src/entities/settlement/api/use-settlements-history-excel-mutation.ts b/src/entities/settlement/api/use-settlements-history-excel-mutation.ts
new file mode 100644
index 0000000..1655138
--- /dev/null
+++ b/src/entities/settlement/api/use-settlements-history-excel-mutation.ts
@@ -0,0 +1,39 @@
+import axios from 'axios';
+import { API_URL_SETTLEMENT } from '@/shared/api/api-url-settlement';
+import { resultify } from '@/shared/lib/resultify';
+import { NiceAxiosError } from '@/shared/@types/error';
+import { 
+  SettlementsHistoryExcelParams,
+  SettlementsHistoryExcelResponse
+} from '../model/types';
+import { 
+  useMutation,
+  UseMutationOptions
+} from '@tanstack/react-query';
+import { getHeaderUserAgent } from '@/shared/constants/url';
+
+export const settlementsHistoryExcel = (params: SettlementsHistoryExcelParams) => {
+  let headerOptions = {
+    menuId: 37,
+    apiType: 'DOWNLOAD'
+  };
+  let options = {
+    headers: {
+      'X-User-Agent': getHeaderUserAgent(headerOptions)
+    }
+  };
+  return resultify(
+    axios.post<SettlementsHistoryExcelResponse>(API_URL_SETTLEMENT.settlementsHistoryExcel(), params, options),
+  );
+};
+
+export const useSettlementsHistoryExcelMutation = (options?: UseMutationOptions<SettlementsHistoryExcelResponse, NiceAxiosError, SettlementsHistoryExcelParams>) => {
+  const mutation = useMutation<SettlementsHistoryExcelResponse, NiceAxiosError, SettlementsHistoryExcelParams>({
+    ...options,
+    mutationFn: (params: SettlementsHistoryExcelParams) => settlementsHistoryExcel(params),
+  });
+
+  return {
+    ...mutation,
+  };
+};
diff --git a/src/entities/settlement/model/types.ts b/src/entities/settlement/model/types.ts
index e773f96..dcd2fab 100644
--- a/src/entities/settlement/model/types.ts
+++ b/src/entities/settlement/model/types.ts
@@ -213,4 +213,14 @@ export interface TransactionInfoWrapProps {
   transactionInfo?: TransactionInfo;
   isOpen: boolean;
   onClickToShowInfo: (infoWrapKey: InfoWrapKeys) => void;
-};
\ No newline at end of file
+};
+
+export interface SettlementsHistoryExcelParams {
+  email: string;
+  mid: string;
+  periodType: SettlementPeriodType
+  startDate: string;
+  endDate: string;
+  paymentMethod: SettlementPaymentMethod;
+};
+export interface SettlementsHistoryExcelResponse {};
\ No newline at end of file
diff --git a/src/entities/vat-return/api/use-vat-return-download-excel-mutation.ts b/src/entities/vat-return/api/use-vat-return-download-excel-mutation.ts
new file mode 100644
index 0000000..3540019
--- /dev/null
+++ b/src/entities/vat-return/api/use-vat-return-download-excel-mutation.ts
@@ -0,0 +1,39 @@
+import axios from 'axios';
+import { API_URL_VAT_RETURN } from '@/shared/api/api-url-vat-return';
+import { resultify } from '@/shared/lib/resultify';
+import { NiceAxiosError } from '@/shared/@types/error';
+import { 
+  VatReturnDownloadExcelParams,
+  VatReturnDownloadExcelResponse
+} from '../model/types';
+import { 
+  useMutation,
+  UseMutationOptions
+} from '@tanstack/react-query';
+import { getHeaderUserAgent } from '@/shared/constants/url';
+
+export const vatReturnDownloadExcel = (params: VatReturnDownloadExcelParams) => {
+  let headerOptions = {
+    menuId: 48,
+    apiType: 'SELECT'
+  };
+  let options = {
+    headers: {
+      'X-User-Agent': getHeaderUserAgent(headerOptions)
+    }
+  };
+  return resultify(
+    axios.post<VatReturnDownloadExcelResponse>(API_URL_VAT_RETURN.vatReturnDownloadExcel(), params, options),
+  );
+};
+
+export const useVatReturnDownloadExcelMutation = (options?: UseMutationOptions<VatReturnDownloadExcelResponse, NiceAxiosError, VatReturnDownloadExcelParams>) => {
+  const mutation = useMutation<VatReturnDownloadExcelResponse, NiceAxiosError, VatReturnDownloadExcelParams>({
+    ...options,
+    mutationFn: (params: VatReturnDownloadExcelParams) => vatReturnDownloadExcel(params),
+  });
+
+  return {
+    ...mutation,
+  };
+};
diff --git a/src/entities/vat-return/model/types.ts b/src/entities/vat-return/model/types.ts
index 91ca674..9ef9b8d 100644
--- a/src/entities/vat-return/model/types.ts
+++ b/src/entities/vat-return/model/types.ts
@@ -165,4 +165,13 @@ export interface TransactionDetails {
   supplyAmount: number;
   taxAmount: number;
   remarks: string;
-};
\ No newline at end of file
+};
+export interface VatReturnDownloadExcelParams {
+  email: string;
+  mid: string;
+  startMonth: string;
+  endMonth: string;
+  receiptType: VatReturnReceiptType;
+  targetType: VatReturnTargetType;
+};
+export interface VatReturnDownloadExcelResponse {};
\ No newline at end of file
diff --git a/src/entities/vat-return/ui/list-wrap.tsx b/src/entities/vat-return/ui/list-wrap.tsx
index 67c3fdf..06626fa 100644
--- a/src/entities/vat-return/ui/list-wrap.tsx
+++ b/src/entities/vat-return/ui/list-wrap.tsx
@@ -8,6 +8,8 @@ import { DefaultRequestPagination, SortTypeKeys } from '@/entities/common/model/
 import { DEFAULT_PAGE_PARAM } from '@/entities/common/model/constant';
 import {
   DetailData,
+  VatReturnDownloadExcelParams,
+  VatReturnDownloadExcelResponse,
   VatReturnListContent,
   VatReturnListParams,
   VatReturnListResponse,
@@ -22,7 +24,8 @@ 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';
-import { TaxInvoiceSample } from '@/entities/common/ui/tax-invoice-sample';
+import { useVatReturnDownloadExcelMutation } from '../api/use-vat-return-download-excel-mutation';
+import { snackBar } from '@/shared/lib';
 
 /* 세금계산서 48 */
 const menuId = 48;
@@ -42,11 +45,12 @@ export const ListWrap = () => {
   const [targetType, setTargetType] = useState<VatReturnTargetType>(VatReturnTargetType.ALL);
 
   const [downloadBottomSheetOn, setDownloadBottomSheetOn] = useState<boolean>(false);
-  const [taxInvoiceSampleOn, setTaxInvoiceSampleOn] = useState<boolean>(false);
-
+  
   const [detailOn, setDetailOn] = useState<boolean>(false);
   const [detailTaxInvoiceNumber, setDetailTaxInvoiceNumber] = useState<string>('');
+
   const { mutateAsync: vatReturnList } = useVatReturnListMutation();
+  const { mutateAsync: vatReturnDownloadExcel } = useVatReturnDownloadExcelMutation();
   
   const onIntersect: IntersectionObserverCallback = (entries: Array<IntersectionObserverEntry>) => {
     entries.forEach((entry: IntersectionObserverEntry) => {
@@ -132,8 +136,26 @@ export const ListWrap = () => {
 		selectedMode: DownloadSelectedMode,
 		userEmail?: string
 	) => {
-    if(selectedMode === DownloadSelectedMode.IMAGE){
-      setTaxInvoiceSampleOn(true);
+    if(selectedMode === DownloadSelectedMode.EMAIL
+      && !!userEmail
+    ){
+      let params: VatReturnDownloadExcelParams = {
+        email: userEmail,
+        mid: mid,
+        startMonth: startMonth,
+        endMonth: endMonth,
+        receiptType: receiptType,
+        targetType: targetType
+      };
+      vatReturnDownloadExcel(params).then((rs: VatReturnDownloadExcelResponse) => {
+        console.log(rs);
+        snackBar('이메일로 엑셀파일 요청이 완료되었습니다.');
+      }).catch((e: any) => {
+        if(e.response?.data?.error?.message){
+          snackBar(e.response?.data?.error?.message);
+          return;
+        }
+      });
     }
   };
 
@@ -262,13 +284,6 @@ export const ListWrap = () => {
           sendRequest={ onRequestDownloadExcel }
         ></DownloadBottomSheet>
       }
-      { !!taxInvoiceSampleOn &&
-        <TaxInvoiceSample
-          taxInvoiceSampleOn={ taxInvoiceSampleOn }
-          setTaxInvoiceSampleOn={ setTaxInvoiceSampleOn }
-        ></TaxInvoiceSample>
-
-      }
     </>
   );
 };
\ No newline at end of file
diff --git a/src/shared/api/api-url-settlement.ts b/src/shared/api/api-url-settlement.ts
index d07dfda..2560c74 100644
--- a/src/shared/api/api-url-settlement.ts
+++ b/src/shared/api/api-url-settlement.ts
@@ -33,5 +33,9 @@ export const API_URL_SETTLEMENT = {
     // POST: 정산내역 거래건별 조회
     return `${API_BASE_URL}/api/v1/${API_URL_KEY}/settlements/calendar`;
   },
+  settlementsHistoryExcel: () => {
+    // POST: 정산내역 엑셀 다운로드
+    return `${API_BASE_URL}/api/v1/${API_URL_KEY}/settlements/history/excel`;
+  },
 
 };
\ No newline at end of file
diff --git a/src/shared/api/api-url-vat-return.ts b/src/shared/api/api-url-vat-return.ts
index a8afc35..08b6940 100644
--- a/src/shared/api/api-url-vat-return.ts
+++ b/src/shared/api/api-url-vat-return.ts
@@ -23,5 +23,9 @@ export const API_URL_VAT_RETURN = {
   vatReturnBreakdown: () => {
     // POST: 세금계산서 세부내역 조회
     return `${API_BASE_URL}/api/v1/${API_URL_KEY}/vat-return/breakdown`;
-  }
+  },
+  vatReturnDownloadExcel: () => {
+    // POST: 세금계산서 엑셀 다운로드
+    return `${API_BASE_URL}/api/v1/${API_URL_KEY}/vat-return/download/excel`;
+  },
 };
\ No newline at end of file