diff --git a/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx b/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
index 3ae0cda0a..c90bd2415 100644
--- a/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
+++ b/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
@@ -1,105 +1,14 @@
 import SearchForm from "@/components/module/SearchForm";
 
-import DataGrid from "@/components/module/DataGrid";
+import TabDataGrid from "@/components/module/TabDataGrid";
 import SaveButton from "@/components/button/SaveButton";
 import ApproveButton from "@/components/button/ApproveButton";
 import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
 import ReturnButton from "@/components/button/ReturnButton";
 
+import { SeweragePenetrationRateInfoList } from "@/components/util/column/review/SeweragePenetrationRateColumnRvw";
+
 const SeweragePenetrationRateRvw = () => {
-    const columns = [
-        { name: 'sido', fieldName: '시도', header: { text: '시도' } },
-        { name: 'sgg', fieldName: '구군', header: { text: '구군' } },
-        { name: '구분', fieldName: '구분', header: { text: '구분' } },
-        { name: '수계', fieldName: '수계', header: { text: '수계' } },
-        { name: 'bstrm', fieldName: '지류', header: { text: '지류' } },
-        { name: 'mdbsn', fieldName: '세부단위유역', header: { text: '세부단위유역' } },
-        { name: 'lgbsn', fieldName: '중권역', header: { text: '중권역' } },
-        { name: 'mdmbsn', fieldName: '소권역', header: { text: '소권역' } },
-        { name: 'specl_cntrpln_ar', fieldName: '특별대책지역', header: { text: '특별대책지역' } },
-        { name: 'total_popl', fieldName: '총인구', header: { text: '총인구' } },
-        { name: 'popl_sm', fieldName: '내국인', header: { text: '내국인' } },
-        { name: 'frgnr_popl_sm', fieldName: '외국인', header: { text: '외국인' } },
-        { name: 'area', fieldName: '행정참고자료면적(㎢)', header: { text: '행정참고자료면적(㎢)' } },
-        { name: 'popltn_sm', fieldName: '총인구(명)', header: { text: '총인구(명)' } },
-        { name: 'ar_sm', fieldName: '총면적(㎢)', header: { text: '총면적(㎢)' } },
-        { name: '계', fieldName: '계', header: { text: '계' } },
-        //공공하수처리인구
-        { name: '합계', fieldName: '합계', header: { text: '합계' } },
-        { name: '1차처리', fieldName: '1차처리', header: { text: '1차처리' } },
-        { name: '2차처리', fieldName: '2차처리', header: { text: '2차처리' } },
-        { name: '3차처리', fieldName: '3차처리', header: { text: '3차처리' } },
-        //폐수처리인구(명)
-        { name: '(폐수처리인구)합계', fieldName: '(폐수처리인구)합계', header: { text: '합계' } },
-        { name: '(폐수처리인구)1차처리', fieldName: '(폐수처리인구)1차처리', header: { text: '1차처리' } },
-        { name: '(폐수처리인구)2차처리', fieldName: '(폐수처리인구)2차처리', header: { text: '2차처리' } },
-        { name: '(폐수처리인구)3차처리', fieldName: '(폐수처리인구)3차처리', header: { text: '3차처리' } },
-
-        { name: 'not_conect_popltn', fieldName: '미접속인구', header: { text: '미접속인구' } },
-        { name: 'swge_proc_zone_inner_ar', fieldName: '면적(㎢)', header: { text: '면적(㎢)' } },
-        { name: 'swge_proc_zone_outer_sm', fieldName: '합계', header: { text: '계' } },
-        { name: 'town_unproc_popltn', fieldName: '미처리인구', header: { text: '미처리인구' } },
-        { name: 'town_swtt_popltn', fieldName: '오수처리인구', header: { text: '오수처리인구' } },
-        { name: 'town_wrrtn_popltn', fieldName: '정화조인구', header: { text: '정화조인구' } },
-        { name: 'swge_proc_zone_outer_ar', fieldName: '면적(㎢)', header: { text: '면적(㎢)' } },
-        { name: 'pblswrg_popltn_suprt', fieldName: '공공하수처리구역인구보급율(%)', header: { text: '공공하수처리구역인구보급율(%)' } },
-        { name: 'adtrt_popltn_suprt', fieldName: '고도처리인구보급율(%)', header: { text: `고도처리인구보급율(%)` } },
-        { name: 'swrg_instlrt', fieldName: '하수도설치율(%)', header: { text: '하수도설치율(%)' } },
-        { name: 'rmk', fieldName: '비고', header: { text: '비고' } },
-    ];
-
-    const columnLayout = [
-        {
-            name: 'groupA',
-            hideChildHeaders: false,
-            header: { text: '행정구역' },
-            items: ['sido', 'sgg'],
-        },
-        '구분',
-        '수계',
-        'bstrm',
-        {
-            name: 'groupB',
-            hideChildHeaders: false,
-            header: { text: '수계영향권별분류류' },
-            items: ['mdbsn', 'lgbsn', 'mdmbsn'],
-        },
-        'specl_cntrpln_ar',
-        'popltn_sm',
-        'ar_sm',
-        {
-            name: 'groupD',
-            hideChildHeaders: false,
-            header: { text: '하수처리구역내' },
-            items: [
-                '계',
-                {
-                    name: 'pblswrgGroup',
-                    hideChildHeaders: false,
-                    header: { text: '공공하수처리인구(명)' },
-                    items: ['합계', '1차처리', '2차처리', '3차처리'],
-                },
-                {
-                    name: 'wstrGroup',
-                    hideChildHeaders: false,
-                    header: { text: '폐수처리인구(명)' },
-                    items: ['(폐수처리인구)합계', '(폐수처리인구)1차처리', '(폐수처리인구)2차처리', '(폐수처리인구)3차처리'],
-                },
-                'not_conect_popltn',
-                'swge_proc_zone_inner_ar'
-            ],
-        },
-        {
-            name: 'groupE',
-            hideChildHeaders: false,
-            header: { text: '하수처리구역외' },
-            items: ['swge_proc_zone_outer_sm', 'town_unproc_popltn', 'town_swtt_popltn', 'town_wrrtn_popltn', 'swge_proc_zone_outer_ar'],
-        },
-        'pblswrg_popltn_suprt',
-        'adtrt_popltn_suprt',
-        'swrg_instlrt',
-        'rmk',
-    ];
 
     const approveFunc = () => {
         console.log('approveFunc');
@@ -130,7 +39,7 @@ const SeweragePenetrationRateRvw = () => {
                 <ReturnButton returnFunc={returnFunc} />
                 <SaveButton saveFunc={saveFunc} />
             </div>
-            <DataGrid columnInfo={{ columns, columnLayout }} rowStartNum={2} isExcelImport={false} fixedColumns={2} />
+            <TabDataGrid columnInfo={SeweragePenetrationRateInfoList} isExcelImport={false} />
         </>
     );
 };
diff --git a/apps/st/src/components/util/column/review/SeweragePenetrationRateColumnRvw.ts b/apps/st/src/components/util/column/review/SeweragePenetrationRateColumnRvw.ts
new file mode 100644
index 000000000..d792174b7
--- /dev/null
+++ b/apps/st/src/components/util/column/review/SeweragePenetrationRateColumnRvw.ts
@@ -0,0 +1,95 @@
+export const SeweragePenetrationRateInfoList = [
+    {
+        tabKey: 'a',
+        tabLabel: '하수도 보급률 현황',
+        rowStartNum: 3, // 수계영향권 및 처리구역 내/외 3단 헤더 구조
+        fixedColumns: 2, // 순번, 시도, 구군까지 고정
+        columns: [
+            /* 1. 행정 및 수계 정보 */
+            { name: 'sido', fieldName: 'SIDO', header: { text: '시도' }, editable: false },
+            { name: 'sgg', fieldName: 'GUGUN', header: { text: '구군' }, editable: false },
+            { name: 'GBN', fieldName: 'GBN', header: { text: '구분' }, editable: false },
+            { name: 'WTR_SYS', fieldName: 'WTR_SYS', header: { text: '수계' }, editable: false },
+            { name: 'bstrm', fieldName: 'BSTRM', header: { text: '지류' }, editable: false },
+            { name: 'mdbsn', fieldName: 'MDBSN', header: { text: '세부단위유역' }, editable: false },
+            { name: 'lgbsn', fieldName: 'LGBSN', header: { text: '중권역' }, editable: false },
+            { name: 'mdmbsn', fieldName: 'MDMBSN', header: { text: '소권역' }, editable: false },
+            { name: 'specl_cntrpln_ar', fieldName: 'SPECL_CNTRPLN_AR', header: { text: '특별대책지역' }, editable: false },
+
+            /* 2. 인구 및 면적 총계 */
+            { name: 'popltn_sm', fieldName: 'POPLTN_SM', header: { text: '총인구(명)' }, editable: false },
+            { name: 'ar_sm', fieldName: 'AR_SM', header: { text: '총면적(㎢)' }, editable: false },
+
+            /* 3. 하수처리구역 내 상세 */
+            { name: 'inner_sm', fieldName: 'INNER_SM', header: { text: '계' }, editable: false },
+            // 공공하수처리인구
+            { name: 'pbl_sm', fieldName: 'PBL_SM', header: { text: '합계' }, editable: false },
+            { name: 'pbl_1ch', fieldName: 'PBL_1CH', header: { text: '1차처리' }, editable: false },
+            { name: 'pbl_2ch', fieldName: 'PBL_2CH', header: { text: '2차처리' }, editable: false },
+            { name: 'pbl_3ch', fieldName: 'PBL_3CH', header: { text: '3차처리' }, editable: false },
+            // 폐수처리인구
+            { name: 'wstr_sm', fieldName: 'WSTR_SM', header: { text: '합계' }, editable: false },
+            { name: 'wstr_1ch', fieldName: 'WSTR_1CH', header: { text: '1차처리' }, editable: false },
+            { name: 'wstr_2ch', fieldName: 'WSTR_2CH', header: { text: '2차처리' }, editable: false },
+            { name: 'wstr_3ch', fieldName: 'WSTR_3CH', header: { text: '3차처리' }, editable: false },
+            
+            { name: 'not_conect_popltn', fieldName: 'NOT_CONECT_POPLTN', header: { text: '미접속인구' }, editable: false },
+            { name: 'swge_proc_zone_inner_ar', fieldName: 'SWGE_PROC_ZONE_INNER_AR', header: { text: '면적(㎢)' }, editable: false },
+
+            /* 4. 하수처리구역 외 상세 */
+            { name: 'swge_proc_zone_outer_sm', fieldName: 'SWGE_PROC_ZONE_OUTER_SM', header: { text: '계' }, editable: false },
+            { name: 'town_unproc_popltn', fieldName: 'TOWN_UNPROC_POPLTN', header: { text: '미처리인구' }, editable: false },
+            { name: 'town_swtt_popltn', fieldName: 'TOWN_SWTT_POPLTN', header: { text: '오수처리인구' }, editable: false },
+            { name: 'town_wrrtn_popltn', fieldName: 'TOWN_WRRTN_POPLTN', header: { text: '정화조인구' }, editable: false },
+            { name: 'swge_proc_zone_outer_ar', fieldName: 'SWGE_PROC_ZONE_OUTER_AR', header: { text: '면적(㎢)' }, editable: false },
+
+            /* 5. 보급율 및 지표 */
+            { name: 'pblswrg_popltn_suprt', fieldName: 'PBLSWRG_POPLTN_SUPRT', header: { text: '공공하수처리구역\n인구보급율(%)' }, editable: false },
+            { name: 'adtrt_popltn_suprt', fieldName: 'ADTRT_POPLTN_SUPRT', header: { text: '고도처리\n인구보급율(%)' }, editable: false },
+            { name: 'swrg_instlrt', fieldName: 'SWRG_INSTLRT', header: { text: '하수도설치율(%)' }, editable: false },
+            { name: 'rmk', fieldName: 'RMK', header: { text: '비고' }, editable: false },
+        ],
+        columnLayout: [
+            { name: 'groupA', header: { text: '행정구역' }, items: ['sido', 'sgg'] },
+            'GBN',
+            'WTR_SYS',
+            'bstrm',
+            {
+                name: 'groupB',
+                header: { text: '수계영향권별분류' },
+                items: ['mdbsn', 'lgbsn', 'mdmbsn'],
+            },
+            'specl_cntrpln_ar',
+            'popltn_sm',
+            'ar_sm',
+            {
+                name: 'groupD',
+                header: { text: '하수처리구역내' },
+                items: [
+                    'inner_sm',
+                    {
+                        name: 'pblswrgGroup',
+                        header: { text: '공공하수처리인구(명)' },
+                        items: ['pbl_sm', 'pbl_1ch', 'pbl_2ch', 'pbl_3ch'],
+                    },
+                    {
+                        name: 'wstrGroup',
+                        header: { text: '폐수처리인구(명)' },
+                        items: ['wstr_sm', 'wstr_1ch', 'wstr_2ch', 'wstr_3ch'],
+                    },
+                    'not_conect_popltn',
+                    'swge_proc_zone_inner_ar'
+                ],
+            },
+            {
+                name: 'groupE',
+                header: { text: '하수처리구역외' },
+                items: ['swge_proc_zone_outer_sm', 'town_unproc_popltn', 'town_swtt_popltn', 'town_wrrtn_popltn', 'swge_proc_zone_outer_ar'],
+            },
+            'pblswrg_popltn_suprt',
+            'adtrt_popltn_suprt',
+            'swrg_instlrt',
+            'rmk',
+        ]
+    }
+];
\ No newline at end of file