diff --git a/src/entities/additional-service/ui/ars/detail/ars-detail.tsx b/src/entities/additional-service/ui/ars/detail/ars-detail.tsx
index 6e4df89..042fa93 100644
--- a/src/entities/additional-service/ui/ars/detail/ars-detail.tsx
+++ b/src/entities/additional-service/ui/ars/detail/ars-detail.tsx
@@ -103,7 +103,7 @@ export const ArsDetail = ({
 				transition={DetailMotionDuration}
 				style={DetailMotionStyle}
 			>
-				<div className="full-menu-container pdw-16">
+				<div className="full-menu-container pdw-16" style={{ paddingBottom: '100px' }}>
 					<div className="full-menu-header">
 						<div className="full-menu-title center">{t('additionalService.ars.detailTitle')}</div>
 						<div className="full-menu-actions">
diff --git a/src/entities/vat-return/ui/list-wrap.tsx b/src/entities/vat-return/ui/list-wrap.tsx
index 06626fa..5b35360 100644
--- a/src/entities/vat-return/ui/list-wrap.tsx
+++ b/src/entities/vat-return/ui/list-wrap.tsx
@@ -40,35 +40,35 @@ export const ListWrap = () => {
   const [pageParam, setPageParam] = useState<DefaultRequestPagination>(DEFAULT_PAGE_PARAM);
   const [mid, setMid] = useState<string>(userMid);
   const [startMonth, setStartMonth] = useState<string>(moment().format('YYYYMM'));
-	const [endMonth, setEndMonth] = useState<string>(moment().format('YYYYMM'));
+  const [endMonth, setEndMonth] = useState<string>(moment().format('YYYYMM'));
   const [receiptType, setReceiptType] = useState<VatReturnReceiptType>(VatReturnReceiptType.ALL);
   const [targetType, setTargetType] = useState<VatReturnTargetType>(VatReturnTargetType.ALL);
 
   const [downloadBottomSheetOn, setDownloadBottomSheetOn] = 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) => {
-      if(entry.isIntersecting){
-        if(onActionIntersect && !!pageParam.cursor){
+      if (entry.isIntersecting) {
+        if (onActionIntersect && !!pageParam.cursor) {
           setOnActionIntersect(false);
           callList('page');
-        } 
+        }
       }
     });
   };
 
-  const { setTarget } = useIntersectionObserver({ 
-    threshold: 1, 
-    onIntersect 
+  const { setTarget } = useIntersectionObserver({
+    threshold: 1,
+    onIntersect
   });
 
-  const callList = async(type?: string) => {
+  const callList = async (type?: string) => {
     setOnActionIntersect(false);
     let params: VatReturnListParams = {
       mid: mid,
@@ -81,34 +81,34 @@ export const ListWrap = () => {
         ...{ sortType: sortType }
       }
     };
-    
+
     vatReturnList(params).then((rs: VatReturnListResponse) => {
-      if(type === 'page'){
+      if (type === 'page') {
         setListItems([
           ...listItems,
           ...rs.content
         ]);
       }
-      else{
+      else {
         setListItems(rs.content);
       }
-      if(rs.hasNext 
+      if (rs.hasNext
         && rs.nextCursor !== pageParam.cursor
         && rs.content.length === DEFAULT_PAGE_PARAM.size
-      ){
+      ) {
         setPageParam({
           ...pageParam,
           ...{ cursor: rs.nextCursor }
         });
       }
-      else{
+      else {
         setPageParam({
           ...pageParam,
           ...{ cursor: null }
         });
       }
       setOnActionIntersect(
-        !!rs.hasNext 
+        !!rs.hasNext
         && rs.nextCursor !== pageParam.cursor
         && rs.content.length === DEFAULT_PAGE_PARAM.size
       );
@@ -117,7 +117,7 @@ export const ListWrap = () => {
       return;
     });
   };
-  
+
   const onClickToOpenFIlter = () => {
     setFilterOn(true);
   };
@@ -125,20 +125,19 @@ export const ListWrap = () => {
     setSortType(sort);
   };
   const onClickToOpenDownloadBottomSheet = () => {
-    if(checkGrant(menuId, 'D')){
-      setDownloadBottomSheetOn(true);
-    }
-    else{
+    if (!checkGrant(menuId, 'X')) {
       showAlert(t('common.nopermission'));
+      return;
     }
+    setDownloadBottomSheetOn(true);
   };
   const onRequestDownloadExcel = (
-		selectedMode: DownloadSelectedMode,
-		userEmail?: string
-	) => {
-    if(selectedMode === DownloadSelectedMode.EMAIL
+    selectedMode: DownloadSelectedMode,
+    userEmail?: string
+  ) => {
+    if (selectedMode === DownloadSelectedMode.EMAIL
       && !!userEmail
-    ){
+    ) {
       let params: VatReturnDownloadExcelParams = {
         email: userEmail,
         mid: mid,
@@ -151,7 +150,7 @@ export const ListWrap = () => {
         console.log(rs);
         snackBar('이메일로 엑셀파일 요청이 완료되었습니다.');
       }).catch((e: any) => {
-        if(e.response?.data?.error?.message){
+        if (e.response?.data?.error?.message) {
           snackBar(e.response?.data?.error?.message);
           return;
         }
@@ -162,37 +161,37 @@ export const ListWrap = () => {
   useEffect(() => {
     callList();
   }, [
-    mid, startMonth, endMonth, 
+    mid, startMonth, endMonth,
     receiptType, targetType, sortType
   ]);
   const setDetailData = (detailData: DetailData) => {
     setDetailOn(detailData.detailOn);
     setDetailTaxInvoiceNumber(detailData.taxInvoiceNumber);
   };
-  
+
 
   const getListDateGroup = () => {
     let rs = [];
     let date = '';
     let list: Array<VatReturnListContent> = [];
 
-    for(let i=0;i<listItems.length;i++){
+    for (let i = 0; i < listItems.length; i++) {
       let item = listItems[i];
-      if(!!item){
+      if (!!item) {
         let issueDateTime = item?.issueDate;
         let issueDate = issueDateTime?.substr(0, 8);
-        if(!!issueDate){
-          if(i === 0){
+        if (!!issueDate) {
+          if (i === 0) {
             date = issueDate;
           }
-          if(date !== issueDate){
-            if(list.length > 0){
+          if (date !== issueDate) {
+            if (list.length > 0) {
               rs.push(
                 <ListDateGroup
-                  key={ date + '-' + i }
-                  date={ date }
-                  items={ list }
-                  setDetailData={ setDetailData }
+                  key={date + '-' + i}
+                  date={date}
+                  items={list}
+                  setDetailData={setDetailData}
                 ></ListDateGroup>
               );
             }
@@ -203,85 +202,85 @@ export const ListWrap = () => {
         }
       }
     }
-    if(list.length > 0){
+    if (list.length > 0) {
       rs.push(
         <ListDateGroup
-          key={ date + '-last' }
-          date={ date }
-          items={ list }
-          setDetailData={ setDetailData }
+          key={date + '-last'}
+          date={date}
+          items={list}
+          setDetailData={setDetailData}
         ></ListDateGroup>
       );
     }
     return rs;
   };
-  
+
   return (
     <>
       <div className="summary-section pt-30">
         <div className="credit-controls">
           <div>
-            <input 
-              type="text" 
-              className="credit-period" 
-              value={ moment(startMonth+'01').format('YYYY.MM') + '-' + moment(endMonth+'01').format('YYYY.MM')} 
-              readOnly={ true }
+            <input
+              type="text"
+              className="credit-period"
+              value={moment(startMonth + '01').format('YYYY.MM') + '-' + moment(endMonth + '01').format('YYYY.MM')}
+              readOnly={true}
             />
             <button
               className="filter-btn"
-              onClick={ () => onClickToOpenFIlter() }
+              onClick={() => onClickToOpenFIlter()}
             >
               <img
-                src={ IMAGE_ROOT + '/ico_setting.svg' }
+                src={IMAGE_ROOT + '/ico_setting.svg'}
                 alt={t('transaction.searchOptions')}
               />
             </button>
           </div>
           <button className="download-btn">
             <img
-              src={ IMAGE_ROOT + '/ico_download.svg' }
+              src={IMAGE_ROOT + '/ico_download.svg'}
               alt={t('transaction.download')}
-              onClick={ onClickToOpenDownloadBottomSheet }
+              onClick={onClickToOpenDownloadBottomSheet}
             />
           </button>
         </div>
       </div>
       <div className="filter-section mt-10">
         <SortTypeBox
-          sortType={ sortType }
-          onClickToSort={ onClickToSort }
+          sortType={sortType}
+          onClickToSort={onClickToSort}
         ></SortTypeBox>
       </div>
       <div className="transaction-list">
-        { getListDateGroup() }
-        <div ref={ setTarget }></div>
+        {getListDateGroup()}
+        <div ref={setTarget}></div>
       </div>
       <ListFilter
-        filterOn={ filterOn }
-        setFilterOn={ setFilterOn }
-        mid={ mid }
-        startMonth={ startMonth }
-        endMonth={ endMonth }
-        receiptType={ receiptType }
-        targetType={ targetType }
-        setMid={ setMid }
-        setStartMonth={ setStartMonth }
-        setEndMonth={ setEndMonth }
-        setReceiptType={ setReceiptType }
-        setTargetType={ setTargetType }
+        filterOn={filterOn}
+        setFilterOn={setFilterOn}
+        mid={mid}
+        startMonth={startMonth}
+        endMonth={endMonth}
+        receiptType={receiptType}
+        targetType={targetType}
+        setMid={setMid}
+        setStartMonth={setStartMonth}
+        setEndMonth={setEndMonth}
+        setReceiptType={setReceiptType}
+        setTargetType={setTargetType}
       ></ListFilter>
       <TaxInvoiceDetail
-        detailOn={ detailOn }
-        setDetailOn={ setDetailOn }
-        taxInvoiceNumber={ detailTaxInvoiceNumber }
+        detailOn={detailOn}
+        setDetailOn={setDetailOn}
+        taxInvoiceNumber={detailTaxInvoiceNumber}
       ></TaxInvoiceDetail>
-      { !!downloadBottomSheetOn &&
+      {!!downloadBottomSheetOn &&
         <DownloadBottomSheet
-          bottomSheetOn={ downloadBottomSheetOn }
-          setBottomSheetOn={ setDownloadBottomSheetOn }
-          imageMode={ false }
-          emailMode={ true }
-          sendRequest={ onRequestDownloadExcel }
+          bottomSheetOn={downloadBottomSheetOn}
+          setBottomSheetOn={setDownloadBottomSheetOn}
+          imageMode={false}
+          emailMode={true}
+          sendRequest={onRequestDownloadExcel}
         ></DownloadBottomSheet>
       }
     </>
diff --git a/src/entities/vat-return/ui/reference-wrap.tsx b/src/entities/vat-return/ui/reference-wrap.tsx
index 1c2cf29..149e5c0 100644
--- a/src/entities/vat-return/ui/reference-wrap.tsx
+++ b/src/entities/vat-return/ui/reference-wrap.tsx
@@ -35,7 +35,7 @@ export const ReferenceWrap = () => {
   const { mutateAsync: vatReturnReferenceRequest } = useVatReturnReferenceRequestMutation();
 
   const onClickToResquest = () => {
-    if(checkGrant(menuId, 'X')){
+    if(checkGrant(menuId, 'R')){
       let params: VatReturnReferenceRequestParams = {
         mid: mid,
         startDate: startDate,