diff --git a/apps/st/src/components/util/column/management/SewerageFinanceMngColumn.ts b/apps/st/src/components/util/column/management/SewerageFinanceMngColumn.ts
index 4d1c3cfa4..ab598062f 100644
--- a/apps/st/src/components/util/column/management/SewerageFinanceMngColumn.ts
+++ b/apps/st/src/components/util/column/management/SewerageFinanceMngColumn.ts
@@ -56,7 +56,7 @@ export const SewerageFinanceMngInfoList = [
             { name: 'UNRCIV_AMOUNT', fieldName: '미수납액', header: { text: '미수납액' } },
             { name: 'ETC_AMOUNT', fieldName: '기타', header: { text: '기타' } },
 
-            // 비고
+            // 비고 및 의견
             { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
             { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
             { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
@@ -65,37 +65,6 @@ export const SewerageFinanceMngInfoList = [
             { name: 'B_LEVY_AMOUNT', fieldName: 'B_LEVY_AMOUNT', header: { text: 'B_LEVY_AMOUNT' } },
             { name: 'C_LEVY_AMOUNT', fieldName: 'C_LEVY_AMOUNT', header: { text: 'C_LEVY_AMOUNT' } },
             { name: 'D_LEVY_AMOUNT', fieldName: 'D_LEVY_AMOUNT', header: { text: 'D_LEVY_AMOUNT' } },
-
-            // 검증 필드
-            { name: 'CHK_FNANC_WCT_SM', fieldName: 'CHK_FNANC_WCT_SM', header: { text: 'CHK_FNANC_WCT_SM' } },
-            { name: 'CHK_NTNXPN', fieldName: 'CHK_NTNXPN', header: { text: 'CHK_NTNXPN' } },
-            { name: 'CHK_LCLEXPNS', fieldName: 'CHK_LCLEXPNS', header: { text: 'CHK_LCLEXPNS' } },
-            { name: 'CHK_LCLTY_CT', fieldName: 'CHK_LCLTY_CT', header: { text: 'CHK_LCLTY_CT' } },
-            { name: 'CHK_SEWER_RNTFEE', fieldName: 'CHK_SEWER_RNTFEE', header: { text: 'CHK_SEWER_RNTFEE' } },
-            { name: 'CHK_AMNTBRNCSR', fieldName: 'CHK_AMNTBRNCSR', header: { text: 'CHK_AMNTBRNCSR' } },
-            { name: 'CHK_ETC_INCME', fieldName: 'CHK_ETC_INCME', header: { text: 'CHK_ETC_INCME' } },
-            { name: 'CHK_CYFD_AMOUNT', fieldName: 'CHK_CYFD_AMOUNT', header: { text: 'CHK_CYFD_AMOUNT' } },
-            { name: 'CHK_DEBT_AMOUNT', fieldName: 'CHK_DEBT_AMOUNT', header: { text: 'CHK_DEBT_AMOUNT' } },
-            { name: 'CHK_PRPOS_WCT_SM', fieldName: 'CHK_PRPOS_WCT_SM', header: { text: 'CHK_PRPOS_WCT_SM' } },
-            { name: 'CHK_PRCPLT_SM', fieldName: 'CHK_PRCPLT_SM', header: { text: 'CHK_PRCPLT_SM' } },
-            { name: 'CHK_PRCPLT_FCLTY', fieldName: 'CHK_PRCPLT_FCLTY', header: { text: 'CHK_PRCPLT_FCLTY' } },
-            { name: 'CHK_PRCPLT_RPAIR', fieldName: 'CHK_PRCPLT_RPAIR', header: { text: 'CHK_PRCPLT_RPAIR' } },
-            { name: 'CHK_PRCPLT_ORPNS', fieldName: 'CHK_PRCPLT_ORPNS', header: { text: 'CHK_PRCPLT_ORPNS' } },
-            { name: 'CHK_PRCPLT_ETC', fieldName: 'CHK_PRCPLT_ETC', header: { text: 'CHK_PRCPLT_ETC' } },
-            { name: 'CHK_SEWAGE_SM', fieldName: 'CHK_SEWAGE_SM', header: { text: 'CHK_SEWAGE_SM' } },
-            { name: 'CHK_SEWAGE_FCLTY', fieldName: 'CHK_SEWAGE_FCLTY', header: { text: 'CHK_SEWAGE_FCLTY' } },
-            { name: 'CHK_SEWAGE_RPAIR', fieldName: 'CHK_SEWAGE_RPAIR', header: { text: 'CHK_SEWAGE_RPAIR' } },
-            { name: 'CHK_SEWAGE_ORPNS', fieldName: 'CHK_SEWAGE_ORPNS', header: { text: 'CHK_SEWAGE_ORPNS' } },
-            { name: 'CHK_SEWAGE_ETC', fieldName: 'CHK_SEWAGE_ETC', header: { text: 'CHK_SEWAGE_ETC' } },
-            { name: 'CHK_SWGE_STRGE_SM', fieldName: 'CHK_SWGE_STRGE_SM', header: { text: 'CHK_SWGE_STRGE_SM' } },
-            { name: 'CHK_SWGE_STRGE_FCLTY', fieldName: 'CHK_SWGE_STRGE_FCLTY', header: { text: 'CHK_SWGE_STRGE_FCLTY' } },
-            { name: 'CHK_SWGE_STRGE_RPAIR', fieldName: 'CHK_SWGE_STRGE_RPAIR', header: { text: 'CHK_SWGE_STRGE_RPAIR' } },
-            { name: 'CHK_SWGE_STRGE_ORPNS', fieldName: 'CHK_SWGE_STRGE_ORPNS', header: { text: 'CHK_SWGE_STRGE_ORPNS' } },
-            { name: 'CHK_SWGE_STRGE_ETC', fieldName: 'CHK_SWGE_STRGE_ETC', header: { text: 'CHK_SWGE_STRGE_ETC' } },
-            { name: 'CHK_ACDNT_CYFD_AMOUNT', fieldName: 'CHK_ACDNT_CYFD_AMOUNT', header: { text: 'CHK_ACDNT_CYFD_AMOUNT' } },
-            { name: 'CHK_UNRCIV_AMOUNT', fieldName: 'CHK_UNRCIV_AMOUNT', header: { text: 'CHK_UNRCIV_AMOUNT' } },
-            { name: 'CHK_ETC_AMOUNT', fieldName: 'CHK_ETC_AMOUNT', header: { text: 'CHK_ETC_AMOUNT' } },
-            { name: 'CHK_ETC_SM', fieldName: 'CHK_ETC_SM', header: { text: 'CHK_ETC_SM' } },
         ],
         columnLayout: [
             {
@@ -178,4 +147,288 @@ export const SewerageFinanceMngInfoList = [
         tabKey: 'SewerageFinanceMng_tab1',
         tabLabel: '하수도재정 결산'
     },
+       // ========================================
+    // Tab 2: 하수도 요금
+    // ========================================
+    {
+        columns: [
+            // 행정구역
+            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
+            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
+
+            // 요금 현황
+            { name: 'FYER_LEVY_QY', fieldName: '연간조정량(m³)(A)', header: { text: '연간조정량(m³)(A)' } },
+            { name: 'LEVY_AMOUNT', fieldName: '하수도사용료수익(원)(B)', header: { text: '하수도사용료수익(원)(B)' } },
+            { name: 'AVRG_UNTPC', fieldName: 'm³당요금(원/m³) C=(B/A)', header: { text: 'm³당요금(원/m³) C=(B/A)' } },
+            { name: 'SMRIZE_PRMPC', fieldName: '총괄원가(원)(D)', header: { text: '총괄원가(원)(D)' } },
+            { name: 'SMRIZE_UNIT_PRMPC', fieldName: 'm³당원가(원/m³) E=(D/A)', header: { text: 'm³당원가(원/m³) E=(D/A)' } },
+            { name: 'RLTY_RT', fieldName: '요금현실화율(%) F=(C/E*100)', header: { text: '요금현실화율(%) F=(C/E*100)' } },
+
+            // 비고 및 의견
+            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
+            { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
+
+            // 참조 필드
+            { name: 'SEWER_RNTFEE', fieldName: 'SEWER_RNTFEE', header: { text: 'SEWER_RNTFEE' } },
+            { name: 'C_LEVY_AMOUNT', fieldName: 'C_LEVY_AMOUNT', header: { text: 'C_LEVY_AMOUNT' } },
+        ],
+        columnLayout: [
+            {
+                name: 'group_admin',
+                header: { text: '행정구역' },
+                items: ['SIDO', 'GUGUN']
+            },
+            'FYER_LEVY_QY',
+            'LEVY_AMOUNT',
+            'AVRG_UNTPC',
+            'SMRIZE_PRMPC',
+            'SMRIZE_UNIT_PRMPC',
+            'RLTY_RT',
+            'RMK'
+        ],
+        rowStartNum: 2,
+        fixedColumns: 1,
+        tabKey: 'SewerageFinanceMng_tab2',
+        tabLabel: '하수도 요금'
+    },
+    // ========================================
+    // Tab 3: 하수도 사용료
+    // ========================================
+    {
+        columns: [
+            // 행정구역
+            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
+            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
+
+            // 총계
+            { name: 'LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+
+            // 가정용
+            { name: 'HOME_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'HOME_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'HOME_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 업무용
+            { name: 'JOB_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'JOB_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'JOB_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 영업용(일반용)
+            { name: 'BSN_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'BSN_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'BSN_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 욕탕1종(대중탕용)
+            { name: 'BATHS1_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'BATHS1_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'BATHS1_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 대중탕용 (별도 분류)
+            { name: 'PBBATH_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'PBBATH_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'PBBATH_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 욕탕2종
+            { name: 'BATHS2_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'BATHS2_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'BATHS2_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 산업용
+            { name: 'INDUST_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'INDUST_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'INDUST_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 공업용
+            { name: 'INDPRP_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'INDPRP_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'INDPRP_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 공공용
+            { name: 'PUBLIC_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'PUBLIC_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'PUBLIC_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 일반용
+            { name: 'GNRL_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'GNRL_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'GNRL_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 기타
+            { name: 'ETC_LEVY_AMOUNT', fieldName: '(백만원)', header: { text: '(백만원)' } },
+            { name: 'ETC_LEVY_QY', fieldName: '(천톤)', header: { text: '(천톤)' } },
+            { name: 'ETC_UNTPC', fieldName: '(원/톤)', header: { text: '(원/톤)' } },
+
+            // 비고 및 의견
+            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
+            { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
+
+            // 참조 필드
+            { name: 'SEWER_RNTFEE', fieldName: 'SEWER_RNTFEE', header: { text: 'SEWER_RNTFEE' } },
+            { name: 'B_LEVY_AMOUNT', fieldName: 'B_LEVY_AMOUNT', header: { text: 'B_LEVY_AMOUNT' } },
+        ],
+
+        columnLayout: [
+            {
+                name: 'group_admin',
+                header: { text: '행정구역' },
+                items: ['SIDO', 'GUGUN']
+            },
+            {
+                name: 'group_total',
+                header: { text: '총계' },
+                items: [
+                    { name: 'total_amount', header: { text: '부과액' }, items: ['LEVY_AMOUNT'] },
+                    { name: 'total_qty', header: { text: '부과량' }, items: ['LEVY_QY'] }
+                ]
+            },
+            {
+                name: 'group_home',
+                header: { text: '가 정 용' },
+                items: [
+                    { name: 'home_amount', header: { text: '부과액' }, items: ['HOME_LEVY_AMOUNT'] },
+                    { name: 'home_qty', header: { text: '부과량' }, items: ['HOME_LEVY_QY'] },
+                    { name: 'home_price', header: { text: '단가' }, items: ['HOME_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_job',
+                header: { text: '업 무 용' },
+                items: [
+                    { name: 'job_amount', header: { text: '부과액' }, items: ['JOB_LEVY_AMOUNT'] },
+                    { name: 'job_qty', header: { text: '부과량' }, items: ['JOB_LEVY_QY'] },
+                    { name: 'job_price', header: { text: '단가' }, items: ['JOB_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_business',
+                header: { text: '영 업 용(일 반 용)' },
+                items: [
+                    { name: 'bsn_amount', header: { text: '부과액' }, items: ['BSN_LEVY_AMOUNT'] },
+                    { name: 'bsn_qty', header: { text: '부과량' }, items: ['BSN_LEVY_QY'] },
+                    { name: 'bsn_price', header: { text: '단가' }, items: ['BSN_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_baths1',
+                header: { text: '욕 탕 1종(대중탕용)' },
+                items: [
+                    { name: 'baths1_amount', header: { text: '부과액' }, items: ['BATHS1_LEVY_AMOUNT'] },
+                    { name: 'baths1_qty', header: { text: '부과량' }, items: ['BATHS1_LEVY_QY'] },
+                    { name: 'baths1_price', header: { text: '단가' }, items: ['BATHS1_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_pbbath',
+                header: { text: '욕 탕 2종' },
+                items: [
+                    { name: 'pbbath_amount', header: { text: '부과액' }, items: ['PBBATH_LEVY_AMOUNT'] },
+                    { name: 'pbbath_qty', header: { text: '부과량' }, items: ['PBBATH_LEVY_QY'] },
+                    { name: 'pbbath_price', header: { text: '단가' }, items: ['PBBATH_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_industry',
+                header: { text: '산업 및 공업용' },
+                items: [
+                    { name: 'indust_amount', header: { text: '부과액' }, items: ['INDUST_LEVY_AMOUNT'] },
+                    { name: 'indust_qty', header: { text: '부과량' }, items: ['INDUST_LEVY_QY'] },
+                    { name: 'indust_price', header: { text: '단가' }, items: ['INDUST_UNTPC'] }
+                ]
+            },
+            {
+                name: 'group_etc',
+                header: { text: '기타' },
+                items: [
+                    { name: 'etc_amount', header: { text: '부과액' }, items: ['ETC_LEVY_AMOUNT'] },
+                    { name: 'etc_qty', header: { text: '부과량' }, items: ['ETC_LEVY_QY'] },
+                    { name: 'etc_price', header: { text: '단가' }, items: ['ETC_UNTPC'] }
+                ]
+            },
+            'RMK'
+        ],
+
+        rowStartNum: 3,
+        fixedColumns: 1,
+        tabKey: 'SewerageFinanceMng_tab3',
+        tabLabel: '하수도 사용료'
+    },
+
+    // ========================================
+    // Tab 4: 원인자 부담금
+    // ========================================
+    {
+        columns: [
+            // 행정구역
+            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
+            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
+
+            // 부과액
+            { name: 'LEVY_CO', fieldName: '건수', header: { text: '건수' } },
+            { name: 'LEVY_AMOUNT', fieldName: '금액(백만원)', header: { text: '금액(백만원)' } },
+
+            // 대상별 징수현황 - 계
+            { name: 'TRGET_LEV_STTUS_CO', fieldName: '건수', header: { text: '건수' } },
+            { name: 'TRGET_LEV_STTUS_AMOUNT', fieldName: '금액(백만원)', header: { text: '금액(백만원)' } },
+
+            // 대상별 징수현황 - 배수설비설치자
+            { name: 'DRNG_EQP_CO', fieldName: '건수', header: { text: '건수' } },
+            { name: 'DRNG_EQP_AMOUNT', fieldName: '금액(백만원)', header: { text: '금액(백만원)' } },
+
+            // 대상별 징수현황 - 타공사·타행위자
+            { name: 'CNTRWK_CO', fieldName: '건수', header: { text: '건수' } },
+            { name: 'CNTRWK_AMOUNT', fieldName: '금액(백만원)', header: { text: '금액(백만원)' } },
+
+            // 비고 및 의견
+            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
+            { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
+
+            // 참조 필드
+            { name: 'AMNTBRNCSR', fieldName: 'AMNTBRNCSR', header: { text: 'AMNTBRNCSR' } },
+        ],
+
+        columnLayout: [
+            {
+                name: 'group_admin',
+                header: { text: '행정구역' },
+                items: ['SIDO', 'GUGUN']
+            },
+            {
+                name: 'group_assess',
+                header: { text: '부과액' },
+                items: ['LEVY_CO', 'LEVY_AMOUNT']
+            },
+            {
+                name: 'group_collection',
+                header: { text: '대상별 징수현황' },
+                items: [
+                    {
+                        name: 'coll_group_total',
+                        header: { text: '계' },
+                        items: ['TRGET_LEV_STTUS_CO', 'TRGET_LEV_STTUS_AMOUNT']
+                    },
+                    {
+                        name: 'coll_group_inst',
+                        header: { text: '배수설비설치자(하수도법 제61조 제1항)' },
+                        items: ['DRNG_EQP_CO', 'DRNG_EQP_AMOUNT']
+                    },
+                    {
+                        name: 'coll_group_otr',
+                        header: { text: '타공사·타행위자(하수도법 제61조 제2항)' },
+                        items: ['CNTRWK_CO', 'CNTRWK_AMOUNT']
+                    }
+                ]
+            },
+            'RMK'
+        ],
+
+        rowStartNum: 3,
+        fixedColumns: 1,
+        tabKey: 'SewerageFinanceMng_tab4',
+        tabLabel: '원인자 부담금'
+    },
+    
 ];
\ No newline at end of file