diff --git a/src/entities/common/ui/tax-invoice-sample.tsx b/src/entities/common/ui/tax-invoice-sample.tsx
index c151edf..6ad8551 100644
--- a/src/entities/common/ui/tax-invoice-sample.tsx
+++ b/src/entities/common/ui/tax-invoice-sample.tsx
@@ -98,7 +98,7 @@ export const TaxInvoiceSample = ({
     let emptyCnt = 11 - newSupplyAmount.length;
     for(let i=0;i<emptyCnt;i++){
       rs.push(
-        <td className="inner-table10-td2">&nbsp</td>
+        <td className="inner-table10-td2">&nbsp;</td>
       );
     }
     for(let i=0;i<newSupplyAmount.length;i++){
@@ -114,7 +114,7 @@ export const TaxInvoiceSample = ({
     let emptyCnt = 10 - newTaxAmount.length;
     for(let i=0;i<emptyCnt;i++){
       rs.push(
-        <td className="inner-table10-td2">&nbsp</td>
+        <td className="inner-table10-td2">&nbsp;</td>
       );
     }
     for(let i=0;i<newTaxAmount.length;i++){
@@ -142,6 +142,11 @@ export const TaxInvoiceSample = ({
     }
     setNewTaxAmount(taxAmountArr);
   };
+  const returnNbsp = () => {
+    return (
+      <>&nbsp;</>
+    );
+  };
 
   useEffect(() => {
     if(!!taxInvoiceSampleOn){
@@ -356,9 +361,9 @@ export const TaxInvoiceSample = ({
                                               <td className="inner-table9-td2">일</td>
                                             </tr>
                                             <tr>
-                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('YYYY'): '' }</td>
-                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('MM'): '' }</td>
-                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('DD'): '' }</td>
+                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('YYYY'): returnNbsp() }</td>
+                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('MM'): returnNbsp() }</td>
+                                              <td className="inner-table9-td2-1">{ (!!issueDate)? moment(issueDate).format('DD'): returnNbsp() }</td>
                                             </tr>
                                           </table>
                                         </td>
@@ -467,13 +472,13 @@ export const TaxInvoiceSample = ({
                                         <td className="inner-table13-td1">월/일</td>
                                       </tr>
                                       <tr>
-                                        <td className="inner-table13-td2">{ (!!transactionDetails?.transactionPeriod)? moment(transactionDetails.transactionPeriod).format('MM/DD'): '' }</td>
+                                        <td className="inner-table13-td2">{ (!!transactionDetails?.transactionPeriod)? moment(transactionDetails.transactionPeriod).format('MM/DD'): returnNbsp() }</td>
                                       </tr>
                                       <tr>
-                                        <td className="inner-table13-td2">&nbsp</td>
+                                        <td className="inner-table13-td2">&nbsp;</td>
                                       </tr>
                                       <tr>
-                                        <td className="inner-table13-td3">&nbsp</td>
+                                        <td className="inner-table13-td3">&nbsp;</td>
                                       </tr>
                                     </table>
                                   </td>
@@ -486,7 +491,7 @@ export const TaxInvoiceSample = ({
                                         <td 
                                           colSpan={ 7 } 
                                           className="inner-table11-td1"
-                                        > 비고 </td>
+                                        > 비고(프로퍼티 없음) </td>
                                       </tr>
                                       <tr>
                                         <td className="inner-table9-td1">품목</td>
@@ -498,37 +503,37 @@ export const TaxInvoiceSample = ({
                                         <td className="inner-table11-td1">비고</td>
                                       </tr>
                                       <tr>
-                                        <td className="inner-table6-td9">{ transactionDetails?.itemName }</td>
-                                        <td className="inner-table6-td9">{ transactionDetails?.specification }</td>
+                                        <td className="inner-table6-td9">{ transactionDetails?.itemName || returnNbsp() }</td>
+                                        <td className="inner-table6-td9">{ transactionDetails?.specification || returnNbsp() }</td>
                                         <td className="inner-table6-td13">
                                           <NumericFormat
-                                            value={ transactionDetails?.quantity }
+                                            value={ transactionDetails?.quantity || 0 }
                                             thousandSeparator
                                             displayType="text"
                                           ></NumericFormat>
                                         </td>
                                         <td className="inner-table6-td14">
                                           <NumericFormat
-                                            value={ transactionDetails?.unitPrice }
+                                            value={ transactionDetails?.unitPrice || 0 }
                                             thousandSeparator
                                             displayType="text"
                                           ></NumericFormat>
                                         </td>
                                         <td className="inner-table6-td14">
                                           <NumericFormat
-                                            value={ transactionDetails?.supplyAmount }
+                                            value={ transactionDetails?.supplyAmount || 0 }
                                             thousandSeparator
                                             displayType="text"
                                           ></NumericFormat>
                                         </td>
                                         <td className="inner-table6-td14">
                                           <NumericFormat
-                                            value={ transactionDetails?.taxAmount }
+                                            value={ transactionDetails?.taxAmount || 0 }
                                             thousandSeparator
                                             displayType="text"
                                           ></NumericFormat>
                                         </td>
-                                        <td className="inner-table6-td15">{ transactionDetails?.remarks }</td>
+                                        <td className="inner-table6-td15">{ transactionDetails?.remarks || returnNbsp() }</td>
                                       </tr>
                                       <tr>
                                         <td className="inner-table6-td9">&nbsp;</td>
@@ -638,7 +643,7 @@ export const TaxInvoiceSample = ({
                           <tr>
                             <td 
                               className="inner-table4-td2"
-                              style={{ verticalAlign: 'middle'}}
+                              style={{ verticalAlign: 'top'}}
                             >
                               <img 
                                 className="nicepay-gray-logo"
diff --git a/src/shared/ui/assets/css/style-tax-invoice.css b/src/shared/ui/assets/css/style-tax-invoice.css
index 471b735..5eaecc3 100644
--- a/src/shared/ui/assets/css/style-tax-invoice.css
+++ b/src/shared/ui/assets/css/style-tax-invoice.css
@@ -678,7 +678,7 @@
   text-decoration: none;
 }
 .tax-invoice-footer {
-  padding: 10px 30px 10px 10px;
+  padding: 0px 30px 10px 10px;
   font-family: Pretendard, Arial, Helvetica, sans-serif;
   font-size: 12px;
   line-height: 1.4;