diff --git a/src/entities/vat-return/model/contant.ts b/src/entities/vat-return/model/contant.ts
index 30c8663..15cb992 100644
--- a/src/entities/vat-return/model/contant.ts
+++ b/src/entities/vat-return/model/contant.ts
@@ -1,19 +1,20 @@
+import { TFunction } from 'i18next';
 import { VatReturnPayTax, VatReturnReceiptType, VatReturnTargetType } from './types';
 
-export const VatReturnReceiptTypeBtnGroup = [
-  {name: '전체', value: VatReturnReceiptType.ALL },
-  {name: '영수', value: VatReturnReceiptType.RECEIPT },
-  {name: '청구', value: VatReturnReceiptType.BILL }
+export const getVatReturnReceiptTypeBtnGroup = (t: TFunction) => [
+  {name: t('transaction.constants.all'), value: VatReturnReceiptType.ALL },
+  {name: t('vatReturn.receipt'), value: VatReturnReceiptType.RECEIPT },
+  {name: t('vatReturn.bill'), value: VatReturnReceiptType.BILL }
 ];
 
-export const VatReturnTargetTypeBtnGroup = [
-  {name: '전체', value: VatReturnTargetType.ALL },
-  {name: '일반', value: VatReturnTargetType.GENERAL },
-  {name: '차액정산', value: VatReturnTargetType.DIFFERENCE_COLLECTION },
-  {name: '환급정산', value: VatReturnTargetType.REFUND_SETTLEMENT }
+export const getVatReturnTargetTypeBtnGroup = (t: TFunction) => [
+  {name: t('transaction.constants.all'), value: VatReturnTargetType.ALL },
+  {name: t('vatReturn.general'), value: VatReturnTargetType.GENERAL },
+  {name: t('vatReturn.differenceSettlement'), value: VatReturnTargetType.DIFFERENCE_COLLECTION },
+  {name: t('vatReturn.refundSettlement'), value: VatReturnTargetType.REFUND_SETTLEMENT }
 ];
 
-export const VatReturnTaxBtnGroups = [
-  {name: '과세', value: VatReturnPayTax.TAX },
-  {name: '면세', value: VatReturnPayTax.NOTAX },
+export const getVatReturnTaxBtnGroups = (t: TFunction) => [
+  {name: t('vatReturn.taxable'), value: VatReturnPayTax.TAX },
+  {name: t('vatReturn.taxExempt'), value: VatReturnPayTax.NOTAX },
 ];
\ No newline at end of file
diff --git a/src/entities/vat-return/ui/filter/list-filter.tsx b/src/entities/vat-return/ui/filter/list-filter.tsx
index add5110..91a0919 100644
--- a/src/entities/vat-return/ui/filter/list-filter.tsx
+++ b/src/entities/vat-return/ui/filter/list-filter.tsx
@@ -1,11 +1,12 @@
 import { motion } from 'framer-motion';
+import { useTranslation } from 'react-i18next';
 import { IMAGE_ROOT } from '@/shared/constants/common';
 import { VatReturnReceiptType, VatReturnTargetType } from '../../model/types';
 import { FilterMotionDuration, FilterMotionStyle, FilterMotionVariants } from '@/entities/common/model/constant';
 import { FilterSelect } from '@/shared/ui/filter/select';
 import { useState } from 'react';
 import { FilterButtonGroups } from '@/shared/ui/filter/button-groups';
-import { VatReturnReceiptTypeBtnGroup, VatReturnTargetTypeBtnGroup } from '../../model/contant';
+import { getVatReturnReceiptTypeBtnGroup, getVatReturnTargetTypeBtnGroup } from '../../model/contant';
 import { FilterCalendarMonth } from '@/shared/ui/filter/calendar-month';
 import { useStore } from '@/shared/model/store';
 import { FilterSelectMid } from '@/shared/ui/filter/select-mid';
@@ -39,13 +40,14 @@ export const ListFilter = ({
   setReceiptType,
   setTargetType
 }: ListFilterProps) => {
+  const { t } = useTranslation();
 
   const [filterMid, setFilterMid] = useState<string>(mid);
   const [filterStartMonth, setFilterStartMonth] = useState<string>(startMonth);
   const [filterEndMonth, setFilterEndMonth] = useState<string>(endMonth);
   const [filterReceiptType, setFIlterReceiptType] = useState<VatReturnReceiptType>(receiptType);
   const [filterTargetType, setFilterTargetType] = useState<VatReturnTargetType>(targetType);
-  
+
   const midOptions = useStore.getState().UserStore.selectOptionsMids;
 
   const onClickToClose = () => {
@@ -73,51 +75,51 @@ export const ListFilter = ({
       >
         <div className="full-menu-container">
           <div className="full-menu-header">
-            <div className="full-menu-title center">필터</div>
+            <div className="full-menu-title center">{t('filter.filter')}</div>
             <div className="full-menu-actions">
-              <button 
+              <button
                 className="full-menu-close"
                 onClick={ () => onClickToClose() }
               >
-                <img 
+                <img
                   src={ IMAGE_ROOT + '/ico_close.svg' }
-                  alt="닫기"
+                  alt={t('common.close')}
                 />
               </button>
             </div>
           </div>
-    
+
           <div className="option-list pt-16">
             <FilterSelectMid
-              title='가맹점'
+              title={t('merchant.title')}
               selectSetter={ setMid }
               showType={ 'GID' }
             ></FilterSelectMid>
             <FilterCalendarMonth
-              title='발행월'
+              title={t('vatReturn.issuanceMonth')}
               startMonth={ filterStartMonth }
               endMonth={ filterEndMonth }
               setStartMonth={ setFilterStartMonth }
               setEndMonth={ setFilterEndMonth }
             ></FilterCalendarMonth>
             <FilterButtonGroups
-              title='영수구분'
+              title={t('vatReturn.receiptType')}
               activeValue={ filterReceiptType }
-              btnGroups={ VatReturnReceiptTypeBtnGroup }
+              btnGroups={ getVatReturnReceiptTypeBtnGroup(t) }
               setter={ setFIlterReceiptType }
             ></FilterButtonGroups>
             <FilterButtonGroups
-              title='발행대상'
+              title={t('vatReturn.issueTarget')}
               activeValue={ filterTargetType }
-              btnGroups={ VatReturnTargetTypeBtnGroup }
+              btnGroups={ getVatReturnTargetTypeBtnGroup(t) }
               setter={ setFilterTargetType }
             ></FilterButtonGroups>
           </div>
           <div className="apply-row">
-            <button 
+            <button
               className="btn-50 btn-blue flex-1"
               onClick={ onClickToSetFilter }
-            >적용</button>
+            >{t('filter.apply')}</button>
           </div>
         </div>
       </motion.div>
diff --git a/src/entities/vat-return/ui/reference-wrap.tsx b/src/entities/vat-return/ui/reference-wrap.tsx
index 9695d52..8d5c18c 100644
--- a/src/entities/vat-return/ui/reference-wrap.tsx
+++ b/src/entities/vat-return/ui/reference-wrap.tsx
@@ -6,7 +6,7 @@ import { FilterSelect } from '@/shared/ui/filter/select';
 import { ReferenceRequestSuccess } from './reference-request-success';
 import { ReferenceRequestFail } from './reference-request-fail';
 import { FilterButtonGroups } from '@/shared/ui/filter/button-groups';
-import { VatReturnTaxBtnGroups } from '../model/contant';
+import { getVatReturnTaxBtnGroups } from '../model/contant';
 import { VatReturnPayTax, VatReturnReferenceRequestParams, VatReturnReferenceRequestResponse } from '../model/types';
 import { useStore } from '@/shared/model/store';
 import { useVatReturnReferenceRequestMutation } from '../api/use-vat-return-reference-request-mutation';
@@ -41,7 +41,7 @@ export const ReferenceWrap = () => {
     vatReturnReferenceRequest(params).then((rs: VatReturnReferenceRequestResponse) => {
       setSuccessPageOn(true);
     }).catch((error) => {
-      setErrorMsg("[9997] 키인가맹점이 아닙니다.<br/>NICEPAY로 문의하세요.");
+      setErrorMsg(t('vatReturn.keyInMerchantError'));
       setFailPageOn(true);
     }); 
   };
@@ -58,7 +58,7 @@ export const ReferenceWrap = () => {
         <FilterButtonGroups
           title={t('vatReturn.taxExemptionType')}
           activeValue={ payTax }
-          btnGroups={ VatReturnTaxBtnGroups }
+          btnGroups={ getVatReturnTaxBtnGroups(t) }
           setter={ setPayTax }
           addClassName='horizon'
           maxBtn={ 2 }
diff --git a/src/locales/en.json b/src/locales/en.json
index 4ecbe08..ccf7532 100644
--- a/src/locales/en.json
+++ b/src/locales/en.json
@@ -848,9 +848,17 @@
         "issueInfo": "Issue Information",
         "issueTargetDate": "Issue Target Date",
         "issueDate": "Issue Date",
+        "issuanceMonth": "Issue Month",
         "subject": "Subject",
         "issueTarget": "Issue Target",
         "receiptType": "Receipt Type",
+        "receipt": "Receipt",
+        "bill": "Bill",
+        "general": "General",
+        "differenceSettlement": "Difference Settlement",
+        "refundSettlement": "Refund Settlement",
+        "taxable": "Taxable",
+        "taxExempt": "Tax Exempt",
         "supplierInfo": "Supplier Information",
         "receiverInfo": "Receiver Information",
         "taxExemptionType": "Tax/Exemption Type",
@@ -864,6 +872,7 @@
         "applicationDate": "Application Date",
         "emailAddress": "Email Address",
         "referenceDataNote": "Please compare with internal accounting data\nbefore using this reference material.",
-        "result": "Result"
+        "result": "Result",
+        "keyInMerchantError": "[9997] Not a Key-In merchant.<br/>Please contact NICEPAY."
     }
 }
\ No newline at end of file
diff --git a/src/locales/ko.json b/src/locales/ko.json
index 6978b9c..8386059 100644
--- a/src/locales/ko.json
+++ b/src/locales/ko.json
@@ -852,9 +852,17 @@
         "issueInfo": "발행 정보",
         "issueTargetDate": "발행대상일자",
         "issueDate": "발행일자",
+        "issuanceMonth": "발행월",
         "subject": "적요",
         "issueTarget": "발행대상",
         "receiptType": "영수구분",
+        "receipt": "영수",
+        "bill": "청구",
+        "general": "일반",
+        "differenceSettlement": "차액정산",
+        "refundSettlement": "환급정산",
+        "taxable": "과세",
+        "taxExempt": "면세",
         "supplierInfo": "공급자 정보",
         "receiverInfo": "공급받는 자 정보",
         "taxExemptionType": "거래 과세/면세 구분",
@@ -868,6 +876,7 @@
         "applicationDate": "신청일",
         "emailAddress": "메일주소",
         "referenceDataNote": "참고용 자료이므로 반드시 내부 회계자료 등과\n비교 후 사용해 주세요.",
-        "result": "결과"
+        "result": "결과",
+        "keyInMerchantError": "[9997] 키인가맹점이 아닙니다.<br/>NICEPAY로 문의하세요."
     }
 }
\ No newline at end of file