diff --git a/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step1.tsx b/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step1.tsx
index 0c4f195..a6c27d4 100644
--- a/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step1.tsx
+++ b/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step1.tsx
@@ -54,7 +54,7 @@ export const CashReceiptHandWrittenIssuanceStep1 = ({
               className="error"
               type="text"
               value={ businessNumber }
-              disabled={ true }
+              readOnly={ true }
             />
           </div>
         </div>
diff --git a/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step2.tsx b/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step2.tsx
index 5603a46..ff0a768 100644
--- a/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step2.tsx
+++ b/src/entities/transaction/ui/cash-receipt-hand-written-issuance-step2.tsx
@@ -1,37 +1,40 @@
 import { ChangeEvent } from 'react';
 import { useSetOnBack } from '@/widgets/sub-layout/use-sub-layout';
 import { ProcessStep } from '../model/types';
+import { NumericFormat } from 'react-number-format';
 
 export interface CashReceiptHandWrittenIssuanceStep2Props {
   setProcessStep: (processStep: ProcessStep) => void;
+  issueAmount: number;
   supplyAmount: number;
   vatAmount: number;
   taxFreeAmount: number;
   serviceCharge: number;
+  setIssueAmount: (issueAmount: number) => void;
   setSupplyAmount: (supplyAmount: number) => void;
   setVatAmount: (vatAmount: number) => void;
   setTaxFreeAmount: (taxFreeAmount: number) => void;
   setServiceCharge: (serviceCharge: number) => void;
+  onClickToVatCalculate: () => void;
 };
 export const CashReceiptHandWrittenIssuanceStep2 = ({
   setProcessStep,
+  issueAmount,
   supplyAmount,
   vatAmount,
   taxFreeAmount,
   serviceCharge,
+  setIssueAmount,
   setSupplyAmount,
   setVatAmount,
   setTaxFreeAmount,
-  setServiceCharge
+  setServiceCharge,
+  onClickToVatCalculate
 }: CashReceiptHandWrittenIssuanceStep2Props) => {
   useSetOnBack(() => {
     setProcessStep(ProcessStep.One);
   });
-
-  const onClickToVatCalculate = () => {
-
-  };
-
+  
   return (
     <>
       <h2 className="issue-title">발행 금액 입력</h2>
@@ -41,15 +44,16 @@ export const CashReceiptHandWrittenIssuanceStep2 = ({
           <div className="issue-label">발행금액</div>
           <div className="issue-field">
             <div className="seg-buttons">
-              <input 
-                type="text" 
-                value="555,555,555" 
-                readOnly={ true }
-              />
+              <NumericFormat
+                value={ issueAmount }
+                allowNegative={ false }
+                displayType="input"
+                onChange={ (e: ChangeEvent<HTMLInputElement>) => setIssueAmount(parseInt(e.target.value)) }
+              ></NumericFormat>
               <button
                 className="btn-40 btn-white"
                 type="button"
-                onClick={ () => onClickToVatCalculate() }
+                onClick={ onClickToVatCalculate }
               >VAT자동계산</button>
             </div>
           </div>
@@ -58,49 +62,45 @@ export const CashReceiptHandWrittenIssuanceStep2 = ({
         <div className="issue-row">
           <div className="issue-label">공급가액</div>
           <div className="issue-field">
-            <input
-              className="error"
-              type="text"
-              placeholder=""
+            <NumericFormat
               value={ supplyAmount }
+              allowNegative={ false }
+              displayType="input"
               onChange={ (e: ChangeEvent<HTMLInputElement>) => setSupplyAmount(parseInt(e.target.value)) }
-            />
+            ></NumericFormat>
           </div>
         </div>
         <div className="issue-row">
           <div className="issue-label">VAT</div>
           <div className="issue-field">
-            <input
-              className="error"
-              type="text"
-              placeholder=""
+            <NumericFormat
               value={ vatAmount }
+              allowNegative={ false }
+              displayType="input"
               onChange={ (e: ChangeEvent<HTMLInputElement>) => setVatAmount(parseInt(e.target.value)) }
-            />
+            ></NumericFormat>
           </div>
         </div>
         <div className="issue-row">
           <div className="issue-label">면세금액</div>
           <div className="issue-field">
-            <input
-              className="error"
-              type="text"
-              placeholder=""
+            <NumericFormat
               value={ taxFreeAmount }
+              allowNegative={ false }
+              displayType="input"
               onChange={ (e: ChangeEvent<HTMLInputElement>) => setTaxFreeAmount(parseInt(e.target.value)) }
-            />
+            ></NumericFormat>
           </div>
         </div>
         <div className="issue-row">
           <div className="issue-label">봉사료</div>
           <div className="issue-field">
-            <input
-              className="error"
-              type="text"
-              placeholder=""
+            <NumericFormat
               value={ serviceCharge }
+              allowNegative={ false }
+              displayType="input"
               onChange={ (e: ChangeEvent<HTMLInputElement>) => setServiceCharge(parseInt(e.target.value)) }
-            />
+            ></NumericFormat>
           </div>
         </div>
         <div className="issue-note error">
diff --git a/src/entities/user/api/use-business-property-by-mid-mutation.ts b/src/entities/user/api/use-business-property-by-mid-mutation.ts
deleted file mode 100644
index 3b33507..0000000
--- a/src/entities/user/api/use-business-property-by-mid-mutation.ts
+++ /dev/null
@@ -1,29 +0,0 @@
-import axios from 'axios';
-import { API_URL_USER } from '@/shared/api/api-url-user';
-import { resultify } from '@/shared/lib/resultify';
-import { NiceAxiosError } from '@/shared/@types/error';
-import { 
-  BusinessPropertyByMidParams,
-  BusinessPropertyByMidResponse
-} from '../model/types';
-import { 
-  useMutation,
-  UseMutationOptions
-} from '@tanstack/react-query';
-
-export const businessPropertyByMid = (params: BusinessPropertyByMidParams) => {
-  return resultify(
-    axios.post<BusinessPropertyByMidResponse>(API_URL_USER.businessPropertyByMid(), params),
-  );
-};
-
-export const useBusinessPropertyByMidMutation = (options?: UseMutationOptions<BusinessPropertyByMidResponse, NiceAxiosError, BusinessPropertyByMidParams>) => {
-  const mutation = useMutation<BusinessPropertyByMidResponse, NiceAxiosError, BusinessPropertyByMidParams>({
-    ...options,
-    mutationFn: (params: BusinessPropertyByMidParams) => businessPropertyByMid(params),
-  });
-
-  return {
-    ...mutation,
-  };
-};
diff --git a/src/entities/user/api/use-business-property-mutation.ts b/src/entities/user/api/use-business-property-mutation.ts
new file mode 100644
index 0000000..302ce7b
--- /dev/null
+++ b/src/entities/user/api/use-business-property-mutation.ts
@@ -0,0 +1,29 @@
+import axios from 'axios';
+import { API_URL_USER } from '@/shared/api/api-url-user';
+import { resultify } from '@/shared/lib/resultify';
+import { NiceAxiosError } from '@/shared/@types/error';
+import { 
+  BusinessPropertyParams,
+  BusinessPropertyResponse
+} from '../model/types';
+import { 
+  useMutation,
+  UseMutationOptions
+} from '@tanstack/react-query';
+
+export const businessProperty = (params: BusinessPropertyParams) => {
+  return resultify(
+    axios.post<BusinessPropertyResponse>(API_URL_USER.businessProperty(), params),
+  );
+};
+
+export const useBusinessPropertyMutation = (options?: UseMutationOptions<BusinessPropertyResponse, NiceAxiosError, BusinessPropertyParams>) => {
+  const mutation = useMutation<BusinessPropertyResponse, NiceAxiosError, BusinessPropertyParams>({
+    ...options,
+    mutationFn: (params: BusinessPropertyParams) => businessProperty(params),
+  });
+
+  return {
+    ...mutation,
+  };
+};
diff --git a/src/entities/user/model/types.ts b/src/entities/user/model/types.ts
index 1408cb0..a268deb 100644
--- a/src/entities/user/model/types.ts
+++ b/src/entities/user/model/types.ts
@@ -261,13 +261,13 @@ export interface ShortcutUserResponse {
   usingDefault: boolean;
 };
 
-export interface BusinessPropertyByMidParams {
+export interface BusinessPropertyParams {
   mid: string;
 };
-export interface BusinessPropertyByMidResponse {
+export interface BusinessPropertyResponse {
   companyNumber: string;
   businessScaleTypeName: string;
 };
-export interface BusinessInfo extends BusinessPropertyByMidResponse {
+export interface BusinessInfo extends BusinessPropertyResponse {
 
 };
\ No newline at end of file
diff --git a/src/entities/vat-return/model/contant.ts b/src/entities/vat-return/model/contant.ts
index d121280..30c8663 100644
--- a/src/entities/vat-return/model/contant.ts
+++ b/src/entities/vat-return/model/contant.ts
@@ -14,6 +14,6 @@ export const VatReturnTargetTypeBtnGroup = [
 ];
 
 export const VatReturnTaxBtnGroups = [
-  {name: '과세', value: VatReturnPayTax.Tax },
-  {name: '면세', value: VatReturnPayTax.NoTax },
+  {name: '과세', value: VatReturnPayTax.TAX },
+  {name: '면세', value: VatReturnPayTax.NOTAX },
 ];
\ No newline at end of file
diff --git a/src/entities/vat-return/model/types.ts b/src/entities/vat-return/model/types.ts
index 60faa02..ab2dbca 100644
--- a/src/entities/vat-return/model/types.ts
+++ b/src/entities/vat-return/model/types.ts
@@ -14,8 +14,8 @@ export enum VatReturnReceiptType {
   BILL = 'BILL '
 };
 export enum VatReturnPayTax {
-  Tax = 'Tax',
-  NoTax = 'NoTax'
+  TAX = '0',
+  NOTAX = '1'
 };
 export enum VatReturnTargetType {
   ALL = 'ALL',
@@ -91,8 +91,6 @@ export interface VatReturnReferenceRequestParams {
   startMonth: string;
   endMonth: string;
   taxType: string,
-  requestorName: string;
-  contactNumber: string;
   email: string;
 };
 export interface VatReturnReferenceRequestResponse {
diff --git a/src/entities/vat-return/ui/reference-wrap.tsx b/src/entities/vat-return/ui/reference-wrap.tsx
index 124c399..5613999 100644
--- a/src/entities/vat-return/ui/reference-wrap.tsx
+++ b/src/entities/vat-return/ui/reference-wrap.tsx
@@ -15,14 +15,14 @@ export const ReferenceWrap = () => {
   const emailOptions = useStore.getState().UserStore.selectOptionsEmails;
   const userMid = useStore.getState().UserStore.mid;
   const userEmail = useStore.getState().UserStore.email;
-
+  
   const [successPageOn, setSuccessPageOn] = useState<boolean>(false);
   const [failPageOn, setFailPageOn] = useState<boolean>(false);
   
   const [mid, setMid] = useState<string>(userMid);
   const [startDate, setStartDate] = useState<string>(moment().format('YYYYMMDD'));
   const [endDate, setEndDate] = useState<string>(moment().format('YYYYMMDD'));
-  const [payTax, setPayTax] = useState<VatReturnPayTax>(VatReturnPayTax.Tax);
+  const [payTax, setPayTax] = useState<VatReturnPayTax>(VatReturnPayTax.TAX);
   const [email, setEmail] = useState<string>(userEmail);
   const [errorMsg, setErrorMsg] = useState<string>('');
 
@@ -34,9 +34,7 @@ export const ReferenceWrap = () => {
       startMonth: startDate,
       endMonth: endDate,
       taxType: payTax,
-      requestorName: '',
-      contactNumber: '',
-      email: email
+      email: email || userEmail
     }
     vatReturnReferenceRequest(params).then((rs: VatReturnReferenceRequestResponse) => {
       setSuccessPageOn(true);
diff --git a/src/pages/transaction/cash-receipt/hand-written-issuance-page.tsx b/src/pages/transaction/cash-receipt/hand-written-issuance-page.tsx
index d0d1212..64f7cc1 100644
--- a/src/pages/transaction/cash-receipt/hand-written-issuance-page.tsx
+++ b/src/pages/transaction/cash-receipt/hand-written-issuance-page.tsx
@@ -1,4 +1,4 @@
-import { useState } from 'react';
+import { useEffect, useState } from 'react';
 import { PATHS } from '@/shared/constants/paths';
 import { useNavigate } from '@/shared/lib/hooks/use-navigate';
 import { CashReceiptHandWrittenIssuanceStep1 } from '@/entities/transaction/ui/cash-receipt-hand-written-issuance-step1';
@@ -8,19 +8,23 @@ import { HeaderType} from '@/entities/common/model/types';
 import { useSetFooterMode, useSetHeaderTitle, useSetHeaderType } from '@/widgets/sub-layout/use-sub-layout';
 import { useCashReceiptManualIssueMutation } from '@/entities/transaction/api/use-cash-receipt-manual-issue-mutation';
 import { showAlert } from '@/widgets/show-alert';
+import { useStore } from '@/shared/model/store';
+import { snackBar } from '@/shared/lib';
 
 export const CashReceitHandWrittenIssuancePage = () => {
   const { navigate } = useNavigate();
-
+  let businessInfo = useStore.getState().UserStore.businessInfo;
+  let userMid = useStore.getState().UserStore.mid;
   // 1 or 2
   const [processStep, setProcessStep] = useState<ProcessStep>(ProcessStep.One);
-  const [businessNumber, setBusinessNumber] = useState<string>('');
+  const [businessNumber, setBusinessNumber] = useState<string>(businessInfo.companyNumber);
   const [purposeType, setPurposeType] = useState<CashReceiptPurposeType>(CashReceiptPurposeType.INCOME_DEDUCTION);
   const [productName, setProductName] = useState<string>('');
   const [buyerName, setBuyerName] = useState<string>('');
   const [issueNumber, setIssueNumber] = useState<string>('');
   const [email, setEmail] = useState<string>('');
   const [phoneNumber, setPhoneNumber] = useState<string>('');
+  const [issueAmount, setIssueAmount] = useState<number>(0);
   const [supplyAmount, setSupplyAmount] = useState<number>(0);
   const [vatAmount, setVatAmount] = useState<number>(0);
   const [taxFreeAmount, setTaxFreeAmount] = useState<number>(0);
@@ -44,6 +48,7 @@ export const CashReceitHandWrittenIssuancePage = () => {
 
   const callManualIssue = () => {
     let params = {
+      mid: userMid,
       businessNumber: businessNumber,
       purpose: purposeType,
       productName: productName,
@@ -58,41 +63,57 @@ export const CashReceitHandWrittenIssuancePage = () => {
     };
     cashReceiptManualIssue(params).then((rs) => {
       console.log(rs);
-      alert('완료');
-      navigate(PATHS.transaction.cashReceipt.list);
+      snackBar('수기 신청이 완료되었습니다.', function(){
+        navigate(PATHS.transaction.cashReceipt.list);
+      }, 3000);
     });
   };
 
+  const onClickToVatCalculate = () => {
+    let amount = parseInt((issueAmount / 11 * 10).toFixed(0));
+    let vat = issueAmount - amount;
+    setSupplyAmount(amount);
+    setVatAmount(vat);
+  };
+
   const onClickToChangeTab = () => {
     if(processStep === ProcessStep.One){
       if(!businessNumber){
         showAlert('사업자 번호는 필수 입력 항목 입니다.');
+        return;
       }
       else if(!productName){
         showAlert('상품명은 필수 입력 항목 입니다.');
+        return;
       }
       else if(!buyerName){
         showAlert('구매자는 필수 입력 항목 입니다.');
+        return;
       }
       else if(!issueNumber){
         showAlert('발행번호는 필수 입력 항목 입니다.');
+        return;
       }
       else if(email && !checkEmail(email)){
         showAlert('이메일 형식이 맞지 않습니다.');
+        return;
       }
       else if(!phoneNumber){
         showAlert('전화번호는 필수 입력 항목 입니다.');
+        return;
       }
       setProcessStep(ProcessStep.Two);
     }
     else if(processStep === ProcessStep.Two){
+      if(supplyAmount <= 0){
+        showAlert('공급가액은 1원 이상이어야 합니다.');
+        return;
+      }
       callManualIssue();
-      // 완료시?
-      //alert('완료');
-      // navigate(PATHS.transaction.cashReceipt.list);
     }
   };
 
+  
   return (
     <>
       <main>
@@ -136,14 +157,17 @@ export const CashReceitHandWrittenIssuancePage = () => {
               { (processStep === ProcessStep.Two) &&
                 <CashReceiptHandWrittenIssuanceStep2
                   setProcessStep={ setProcessStep }
+                  issueAmount={ issueAmount }
                   supplyAmount={ supplyAmount }
                   vatAmount={ vatAmount }
                   taxFreeAmount={ taxFreeAmount }
                   serviceCharge={ serviceCharge }
+                  setIssueAmount={ setIssueAmount }
                   setSupplyAmount={ setSupplyAmount }
                   setVatAmount={ setVatAmount }
                   setTaxFreeAmount={ setTaxFreeAmount }
                   setServiceCharge={ setServiceCharge }
+                  onClickToVatCalculate={ onClickToVatCalculate }
                 ></CashReceiptHandWrittenIssuanceStep2>
               }
             </div>
diff --git a/src/shared/api/api-url-user.ts b/src/shared/api/api-url-user.ts
index a52ada1..0e40784 100644
--- a/src/shared/api/api-url-user.ts
+++ b/src/shared/api/api-url-user.ts
@@ -60,7 +60,7 @@ export const API_URL_USER = {
 	},
 
 	// mid 로 사업자 정보 조회
-	businessPropertyByMid: () => {
-		return `${API_BASE_URL}/api/v1/amsw/business-property/by-mid`;
+	businessProperty: () => {
+		return `${API_BASE_URL}/api/v1/${API_URL_KEY}/business-property`;
 	},
 }
\ No newline at end of file
diff --git a/src/shared/ui/filter/select.tsx b/src/shared/ui/filter/select.tsx
index b246438..a0f2ab4 100644
--- a/src/shared/ui/filter/select.tsx
+++ b/src/shared/ui/filter/select.tsx
@@ -1,3 +1,5 @@
+import { ChangeEvent } from "react";
+
 export interface FilterSelectProps {
   title: string;
   selectValue: string;
@@ -18,7 +20,6 @@ export const FilterSelect = ({
         <option
           key={ `key-filter-select-${i}` }
           value={ selectOptions[i]?.value }
-          selected={ (selectValue === selectOptions[i]?.value)? true: false }
         >{ selectOptions[i]?.name }</option>
       );
     }
@@ -33,7 +34,7 @@ export const FilterSelect = ({
           <select 
             className="flex-1"
             value={ selectValue } 
-            onChange={ (e: any) => selectSetter(e.target.value)}
+            onChange={ (e: ChangeEvent<HTMLSelectElement>) => selectSetter(e.target.value)}
           >
             { getSelectOptions() }
           </select>
diff --git a/src/widgets/sub-layout/index.tsx b/src/widgets/sub-layout/index.tsx
index c3f342d..031c20a 100644
--- a/src/widgets/sub-layout/index.tsx
+++ b/src/widgets/sub-layout/index.tsx
@@ -23,10 +23,10 @@ import { useStore } from '@/shared/model/store';
 import { getLocalStorage, setLocalStorage } from '@/shared/lib';
 import { StorageKeys } from '@/shared/constants/local-storage';
 import { HomeGroupsParams, HomeGroupsResponse } from '@/entities/home/model/types';
-import { BusinessPropertyByMidParams, BusinessPropertyByMidResponse, LoginResponse, ShortcutUserParams, ShortcutUserResponse, UserFindAuthMethodParams, UserFindAuthMethodResponse } from '@/entities/user/model/types';
+import { BusinessPropertyParams, BusinessPropertyResponse, LoginResponse, ShortcutUserParams, ShortcutUserResponse, UserFindAuthMethodParams, UserFindAuthMethodResponse } from '@/entities/user/model/types';
 import { useShortcutUserMutation } from '@/entities/user/api/use-shortcut-user-mutation';
 import { useShortcutDefaultMutation } from '@/entities/user/api/use-shortcut-detault-mutation';
-import { useBusinessPropertyByMidMutation } from '@/entities/user/api/use-business-property-by-mid-mutation';
+import { useBusinessPropertyMutation } from '@/entities/user/api/use-business-property-mutation';
 import { useUserFindAuthMethodMutation } from '@/entities/user/api/use-user-find-authmethod-mutation';
 import { useCodesSelectMutation } from '@/entities/common/api/use-codes-select-mutation';
 
@@ -75,7 +75,7 @@ export const SubLayout = () => {
   const { mutateAsync: codesSelect} = useCodesSelectMutation();
   const { mutateAsync: shortcutUser } = useShortcutUserMutation();
   const { mutateAsync: shortcutDefault } = useShortcutDefaultMutation();
-  const { mutateAsync: businessPropertyByMid } = useBusinessPropertyByMidMutation();
+  const { mutateAsync: businessProperty } = useBusinessPropertyMutation();
   const { mutateAsync: findAuthMethod } = useUserFindAuthMethodMutation();
 
   const wrapperClassName = 'wrapper';
@@ -106,13 +106,13 @@ export const SubLayout = () => {
     });
   };
 
-  const callBusinessPropertyByMid = () => {
+  const callBusinessProperty = () => {
     if(!!mid){
-      let params: BusinessPropertyByMidParams = {
+      let params: BusinessPropertyParams = {
         mid: mid
       };
-      businessPropertyByMid(params).then((rs: BusinessPropertyByMidResponse) => {
-        console.log(rs);
+      businessProperty(params).then((rs: BusinessPropertyResponse) => {
+        useStore.getState().UserStore.setBusinessInfo(rs);
       });
     }
     
@@ -178,7 +178,6 @@ export const SubLayout = () => {
         let emails = rs.emails.map((value: any, index: any) => {
           return value.content;
         });
-        console.log('emails -->', emails)
         useStore.getState().UserStore.setUserEmails(emails);
         let options: Array<Record<string, string>> = emails.map((value: any, index: any) => {
           return {
@@ -300,7 +299,7 @@ export const SubLayout = () => {
   }, []);
   useEffect(() => {
     if(!!mid){
-      // callBusinessPropertyByMid();
+      callBusinessProperty();
       callFindAuthMethod();
     }
   }, [mid]);