diff --git a/apps/st/src/components/css/DataGrid.css b/apps/st/src/components/css/DataGrid.css
index d90874c8c..d4b5429f8 100644
--- a/apps/st/src/components/css/DataGrid.css
+++ b/apps/st/src/components/css/DataGrid.css
@@ -8,6 +8,9 @@
     .rg-grid .rg-body .rg-table .rg-data-row .rg-data-cell.rg-cell-readonly {
         @apply !bg-[#f0f0f0] !text-[#666];
     }
+    .rg-grid .rg-body .rg-table .rg-data-row .rg-data-cell.rg-cell-readonly.rg-cell-rowtype-curr {
+        @apply !bg-white !text-[#333];
+    }
     .rg-grid .rg-body .rg-table .rg-data-row .rg-data-cell.rg-cell-verify-error {
         @apply !bg-[#ffe6e6] !text-[#c00];
     }
@@ -153,6 +156,15 @@
     .rg-grid .rg-fixed-body .rg-data-row .rg-data-cell.rg-cell-rowtype-other {
         @apply !bg-[#fff7bf];
     }
+    .rg-grid .rg-body .rg-table .rg-data-row .rg-data-cell.rg-cell-rowtype-curr,
+    .rg-grid .rg-body .rg-data-cell.rg-cell-rowtype-curr {
+        @apply !bg-white !text-[#333];
+    }
+    .rg-grid .rg-fixed-body .rg-table .rg-data-row td.rg-cell-rowtype-curr,
+    .rg-grid .rg-fixed-body .rg-data-row .rg-data-cell.rg-cell-rowtype-curr,
+    .rg-grid .rg-fixed-body .rg-data-cell.rg-cell-readonly.rg-cell-rowtype-curr {
+        @apply !bg-white !text-[#333];
+    }
 
     /*
      * 검증 오류 셀(rg-cell-verify-error / -imr) 최우선 적용.
diff --git a/apps/st/src/components/module/DataGrid.tsx b/apps/st/src/components/module/DataGrid.tsx
index 957318ab9..e51214178 100644
--- a/apps/st/src/components/module/DataGrid.tsx
+++ b/apps/st/src/components/module/DataGrid.tsx
@@ -1,4 +1,4 @@
-import { useEffect, useLayoutEffect, useRef } from "react";
+import { useEffect, useLayoutEffect, useRef, type MutableRefObject } from "react";
 
 import JSZip from "jszip";
 import { ValueType } from "realgrid";
@@ -14,6 +14,7 @@ import type {
     CellStyleCallbackParams,
     CellStyleCallbackResult,
     CellTooltipCallback,
+    ColumnConfig,
     ColumnLayoutItem,
     DataGridProps,
     FooterItemWithCallback,
@@ -48,6 +49,63 @@ function mergeCellStyleCallbackResult(
     };
 }
 
+type GridColumnWithStyleCallback = {
+    styleCallback?: (
+        grid: unknown,
+        dataCell: {
+            itemIndex?: number;
+            index?: { itemIndex?: number };
+            dataField?: string;
+            fieldName?: string;
+        },
+    ) => CellStyleCallbackResult;
+};
+
+function applyCellStyleCallbacksToColumns(
+    gridView: unknown,
+    columns: ColumnConfig[],
+    rowDataRef: MutableRefObject<Record<string, string | number>[]>,
+    cellStyleCallbackRef: MutableRefObject<CellStyleCallback | undefined>,
+) {
+    if (!cellStyleCallbackRef.current || !gridView) return;
+
+    const gv = gridView as {
+        columnByName?: (name: string) => GridColumnWithStyleCallback | null | undefined;
+    };
+    if (typeof gv.columnByName !== "function") return;
+
+    columns.forEach((column) => {
+        const baseStyleName = column.styleName;
+        let gridCol: GridColumnWithStyleCallback | null | undefined;
+        try {
+            // columnByName은 GridView 인스턴스 메서드 — this 바인딩을 위해 gv에서 직접 호출
+            gridCol = gv.columnByName!(column.name);
+        } catch {
+            return;
+        }
+        if (!gridCol) return;
+
+        gridCol.styleCallback = (grid, dataCell) => {
+            const itemIndex =
+                dataCell?.index?.itemIndex ?? dataCell?.itemIndex ?? -1;
+            const fieldName =
+                dataCell?.dataField ?? dataCell?.fieldName ?? column.fieldName;
+            const data = rowDataRef.current;
+            if (itemIndex < 0 || itemIndex >= data.length) {
+                return mergeCellStyleCallbackResult(baseStyleName, undefined);
+            }
+            const row = data[itemIndex] as Record<string, string | number>;
+            const extra = cellStyleCallbackRef.current?.({
+                rowIndex: itemIndex,
+                fieldName,
+                row,
+                grid: grid as CellStyleCallbackParams["grid"],
+            });
+            return mergeCellStyleCallbackResult(baseStyleName, extra);
+        };
+    });
+}
+
 // RealGrid 타입 확장
 declare module "realgrid" {
     interface GridView {
@@ -725,9 +783,16 @@ const DataGrid = ({
     }, [highlightedRowId, rowData, idFieldName]);
 
     useLayoutEffect(() => {
-        if (!cellStyleCallback || !gridRef.current?.gridView) return;
-        gridRef.current.gridView.refresh();
-    }, [cellStyleCallback, rowData]);
+        const gv = gridRef.current?.gridView;
+        if (!gv || !cellStyleCallback) return;
+        applyCellStyleCallbacksToColumns(
+            gv,
+            columns,
+            rowDataRef,
+            cellStyleCallbackRef,
+        );
+        (gv as { refresh?: () => void }).refresh?.();
+    }, [cellStyleCallback, columns, rowData]);
 
     const { setMessage: alert } = useAlertStore((state) => state);
     const activeTabId = useTabStore((state) => state.activeTabId);
@@ -1049,6 +1114,10 @@ const DataGrid = ({
 
         const gridView = gridRef.current.gridView;
         const dataProvider = gridRef.current.dataProvider;
+        const footerTimerIds: ReturnType<typeof setTimeout>[] = [];
+        const scheduleFooterTask = (task: () => void, delayMs: number) => {
+            footerTimerIds.push(setTimeout(task, delayMs));
+        };
         applyDefaultGridEditOptions(gridView as GridViewWithEditOptions);
 
         const columnsFieldsSig = columns.map((c) => c.fieldName).join("\u0001");
@@ -1189,8 +1258,10 @@ const DataGrid = ({
         });
 
         const applyFooterSettings = (
-            targetGridView: typeof gridView,
+            targetGridView: typeof gridView | null | undefined,
         ) => {
+            if (!targetGridView?.setOptions) return;
+
             const hasFooter = columns.some((col) => col.footer);
             if (!hasFooter) return;
 
@@ -1308,7 +1379,7 @@ const DataGrid = ({
             };
 
             // setColumnLayout은 그리드가 완전히 렌더링된 후 호출해야 함
-            setTimeout(() => {
+            scheduleFooterTask(() => {
                 if (gridRef.current?.gridView && columnLayout) {
                     const safeLayout = sanitizeColumnLayout(columnLayout as unknown[]);
                     if (safeLayout.length === 0) return;
@@ -1327,10 +1398,9 @@ const DataGrid = ({
 
         // footer 설정 (배열 또는 단일 객체 모두 처리)
         // setFooters 호출 후 footer 배열 설정
-        setTimeout(() => {
+        scheduleFooterTask(() => {
             const currentGridView = gridRef.current?.gridView;
-            if (!currentGridView || !currentGridView.columnByName) {
-                console.warn("GridView not available for footer setup");
+            if (!currentGridView?.columnByName) {
                 return;
             }
 
@@ -1385,19 +1455,28 @@ const DataGrid = ({
                             col,
                         ),
                     );
+                    applyCellStyleCallbacksToColumns(
+                        currentGridView,
+                        columns,
+                        rowDataRef,
+                        cellStyleCallbackRef,
+                    );
                     applyFooterSettings(currentGridView);
                     if (hasFooterUserSpans) {
                         currentGridView.setColumnLayout?.(columnLayout);
                     }
 
                     // setColumns 호출 후 footer 배열의 valueCallback을 다시 설정
-                    setTimeout(() => {
+                    scheduleFooterTask(() => {
+                        const liveGridView = gridRef.current?.gridView;
+                        if (!liveGridView?.columnByName) return;
+
                         columns.forEach((col) => {
                             if (!col.footer || !Array.isArray(col.footer))
                                 return;
 
                             try {
-                                const column = currentGridView.columnByName(
+                                const column = liveGridView.columnByName(
                                     col.name,
                                 );
                                 if (!column) return;
@@ -1429,11 +1508,17 @@ const DataGrid = ({
                                 );
                             }
                         });
-                        applyFooterSettings(currentGridView);
+                        applyCellStyleCallbacksToColumns(
+                            liveGridView,
+                            columns,
+                            rowDataRef,
+                            cellStyleCallbackRef,
+                        );
+                        applyFooterSettings(liveGridView);
                         if (hasFooterUserSpans) {
-                            currentGridView.setColumnLayout?.(columnLayout);
+                            liveGridView.setColumnLayout?.(columnLayout);
                         }
-                        currentGridView.refresh?.();
+                        liveGridView.refresh?.();
                     }, 50);
                 } catch (e) {
                     console.warn("Failed to set columns with footer array:", e);
@@ -1495,6 +1580,7 @@ const DataGrid = ({
         }
 
         return () => {
+            footerTimerIds.forEach(clearTimeout);
             if (getGridDataRef) getGridDataRef.current = null;
         };
     }, [
@@ -1939,19 +2025,9 @@ const DataGrid = ({
                                 };
                             }
                             columns.forEach((column) => {
-                                const baseStyleName = column.styleName;
                                 const gridCol = gv.columnByName(
                                     column.name,
                                 ) as {
-                                    styleCallback?: (
-                                        g: unknown,
-                                        dataCell: {
-                                            itemIndex?: number;
-                                            index?: { itemIndex?: number };
-                                            dataField?: string;
-                                            fieldName?: string;
-                                        },
-                                    ) => CellStyleCallbackResult;
                                     renderer?: { showTooltip?: boolean };
                                 } | null;
                                 if (gridCol) {
@@ -1990,43 +2066,14 @@ const DataGrid = ({
                                             { showTooltip: true },
                                         );
                                     }
-                                    gridCol.styleCallback = (grid, dataCell) => {
-                                        const itemIndex =
-                                            dataCell?.index?.itemIndex ??
-                                            dataCell?.itemIndex ??
-                                            -1;
-                                        const fieldName =
-                                            dataCell?.dataField ??
-                                            dataCell?.fieldName ??
-                                            column.fieldName;
-                                        const data = rowDataRef.current;
-                                        if (
-                                            itemIndex < 0 ||
-                                            itemIndex >= data.length
-                                        ) {
-                                            return mergeCellStyleCallbackResult(
-                                                baseStyleName,
-                                                undefined,
-                                            );
-                                        }
-                                        const row = data[itemIndex] as Record<
-                                            string,
-                                            string | number
-                                        >;
-                                        const extra =
-                                            cellStyleCallbackRef.current?.({
-                                                rowIndex: itemIndex,
-                                                fieldName,
-                                                row,
-                                                grid: grid as CellStyleCallbackParams["grid"],
-                                            });
-                                        return mergeCellStyleCallbackResult(
-                                            baseStyleName,
-                                            extra,
-                                        );
-                                    };
                                 }
                             });
+                            applyCellStyleCallbacksToColumns(
+                                gv,
+                                columns,
+                                rowDataRef,
+                                cellStyleCallbackRef,
+                            );
                             gv.refresh();
                         }, 0);
                     }}
diff --git a/apps/st/src/components/module/VerificationResultHistoryDialog.tsx b/apps/st/src/components/module/VerificationResultHistoryDialog.tsx
index bde68dc26..863a82226 100644
--- a/apps/st/src/components/module/VerificationResultHistoryDialog.tsx
+++ b/apps/st/src/components/module/VerificationResultHistoryDialog.tsx
@@ -234,6 +234,7 @@ export function VerificationResultHistoryDialog({
     };
     const checkedVrfcByTabRef = useRef(checkedVrfcByTab);
     checkedVrfcByTabRef.current = checkedVrfcByTab;
+    const loadedTabKeysRef = useRef<Set<VerificationHistoryTabKey>>(new Set());
 
     const resetState = useCallback(() => {
         setActiveTab("NV");
@@ -243,6 +244,7 @@ export function VerificationResultHistoryDialog({
         setErrorMessage(null);
         setResetSubmitting(false);
         setCheckedVrfcByTab(createEmptyCheckedVrfcByTab());
+        loadedTabKeysRef.current.clear();
     }, []);
 
     const fetchVerificationResultPage = useCallback(
@@ -279,10 +281,10 @@ export function VerificationResultHistoryDialog({
     );
 
     const loadTabPage = useCallback(
-        async (tab: VerificationHistoryTabKey, pageIndex: number) => {
+        async (tab: VerificationHistoryTabKey, pageIndex: number): Promise<boolean> => {
             if (!stableQueryContext) {
                 setErrorMessage("조회 조건이 없어 검증 결과를 불러올 수 없습니다.");
-                return;
+                return false;
             }
             setErrorMessage(null);
             setLoadingByTab((prev) => ({ ...prev, [tab]: true }));
@@ -296,10 +298,12 @@ export function VerificationResultHistoryDialog({
                         ? Math.max(0, Number(apiCurrentPage) - 1)
                         : pageIndex;
                 applyPageResponse(tab, resolvedPageIndex, list, totalPages);
+                return true;
             } catch {
                 const tabLabel =
                     verificationHistoryTabs.find((t) => t.value === tab)?.label ?? tab;
                 setErrorMessage(`${tabLabel} 조회 중 오류가 발생했습니다.`);
+                return false;
             } finally {
                 setLoadingByTab((prev) => ({ ...prev, [tab]: false }));
             }
@@ -314,40 +318,27 @@ export function VerificationResultHistoryDialog({
         }
         setErrorMessage(null);
         setTabPages(initialTabPageState());
-        setLoadingByTab({ NV: true, IMR: true, HB: true });
-        try {
-            const results = await Promise.all(
-                verificationHistoryTabs.map((tab) =>
-                    fetchVerificationResultPage(tab.value, 0),
-                ),
-            );
-            setEntriesByTab({
-                NV: results[0]?.data?.verifyResultList ?? [],
-                IMR: results[1]?.data?.verifyResultList ?? [],
-                HB: results[2]?.data?.verifyResultList ?? [],
-            });
-            setTabPages({
-                NV: {
-                    pageIndex: 0,
-                    pageCount: Math.max(results[0]?.data?.pageInfo?.totalPages ?? 1, 1),
-                },
-                IMR: {
-                    pageIndex: 0,
-                    pageCount: Math.max(results[1]?.data?.pageInfo?.totalPages ?? 1, 1),
-                },
-                HB: {
-                    pageIndex: 0,
-                    pageCount: Math.max(results[2]?.data?.pageInfo?.totalPages ?? 1, 1),
-                },
-            });
-        } catch {
-            setEntriesByTab({ NV: [], IMR: [], HB: [] });
-            setTabPages(initialTabPageState());
-            setErrorMessage("검증 결과 내역 조회 중 오류가 발생했습니다.");
-        } finally {
-            setLoadingByTab({ NV: false, IMR: false, HB: false });
+        setEntriesByTab({ NV: [], IMR: [], HB: [] });
+        loadedTabKeysRef.current.clear();
+        const loaded = await loadTabPage("NV", 0);
+        if (loaded) {
+            loadedTabKeysRef.current.add("NV");
         }
-    }, [fetchVerificationResultPage, stableQueryContext]);
+    }, [loadTabPage, stableQueryContext]);
+
+    const handleActiveTabChange = useCallback(
+        (tab: VerificationHistoryTabKey) => {
+            setActiveTab(tab);
+            if (loadedTabKeysRef.current.has(tab)) return;
+            void (async () => {
+                const loaded = await loadTabPage(tab, 0);
+                if (loaded) {
+                    loadedTabKeysRef.current.add(tab);
+                }
+            })();
+        },
+        [loadTabPage],
+    );
 
     const handleTabPageChange = useCallback(
         (tab: VerificationHistoryTabKey, pageIndex: number) => {
@@ -577,7 +568,7 @@ export function VerificationResultHistoryDialog({
                     )}
                     <Tabs
                         value={activeTab}
-                        onValueChange={(value) => setActiveTab(value as VerificationHistoryTabKey)}
+                        onValueChange={(value) => handleActiveTabChange(value as VerificationHistoryTabKey)}
                         className="w-full"
                         variant="default"
                     >
diff --git a/apps/st/src/components/statistics/input/PublicSewageFacilityInp.tsx b/apps/st/src/components/statistics/input/PublicSewageFacilityInp.tsx
index d0c73759e..3bcb3364b 100644
--- a/apps/st/src/components/statistics/input/PublicSewageFacilityInp.tsx
+++ b/apps/st/src/components/statistics/input/PublicSewageFacilityInp.tsx
@@ -582,11 +582,6 @@ const PublicSewageFacilityInp = () => {
         })();
     };
 
-    const updateOperateDataButtonFunc = () => {
-        console.log('updatedOperateData');
-        // 운영 데이터 업데이트 로직
-    };
-
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
     const [activeTab, setActiveTab] = useState<string>(
         PublicSewageFactInpColumnList[0]?.tabKey ?? 'ST00060001',
@@ -766,6 +761,52 @@ const PublicSewageFacilityInp = () => {
         }
     };
 
+    const updateOperateDataButtonFunc = () => {
+        void (async () => {
+            if (!lastSearchedValues) {
+                alert('먼저 조회를 진행해주세요.');
+                return;
+            }
+            if (!(await confirm('운영 데이터를 업데이트 하시겠습니까?'))) return;
+
+            try {
+                showGlobalProgress({ label: '운영 데이터 업데이트 중...', progress: 0 });
+                const userInfo = await getUserInfo();
+                const request = {
+                    statsYr: lastSearchedValues.year ?? '',
+                    ctpvNm: lastSearchedValues.sido ?? '',
+                    sggNm: lastSearchedValues.gugun === 'ALL' ? '' : lastSearchedValues.gugun ?? '',
+                    sewerBzmnCd: lastSearchedValues.bsnmCd ?? '',
+                    userId: userInfo.userUnqId,
+                };
+
+                const response =
+                    await statisticsInputPublicSewageFacilityApiService.updatePublicSewageFacilityOperationData(
+                        request,
+                    );
+                if (response.status !== 'success') {
+                    alert(response.message || '운영 데이터 업데이트 중 오류가 발생했습니다.');
+                    return;
+                }
+
+                setGlobalProgress(50);
+                const param: PublicSewageFacilityRequestParams = {
+                    statsYr: request.statsYr,
+                    ctpvNm: request.ctpvNm,
+                    sggNm: request.sggNm,
+                    sewerBzmnCd: request.sewerBzmnCd,
+                };
+                await loadPublicSewageFacilityActiveTabData('ST00060001', param, lastSearchedValues);
+                setGlobalProgress(100);
+                alert('운영 데이터가 업데이트되었습니다.');
+            } catch {
+                alert('운영 데이터 업데이트 중 오류가 발생했습니다.');
+            } finally {
+                hideGlobalProgress();
+            }
+        })();
+    };
+
     const runMainFacilityMappingSave = async (
         draft: MainFacilityMappingSaveDraft,
         dialogInput: MainFacilityMappingSaveDialogValues | null,
diff --git a/apps/st/src/components/statistics/input/SewageExcretaSlurgeInp.tsx b/apps/st/src/components/statistics/input/SewageExcretaSlurgeInp.tsx
index 902fea894..5a5519dee 100644
--- a/apps/st/src/components/statistics/input/SewageExcretaSlurgeInp.tsx
+++ b/apps/st/src/components/statistics/input/SewageExcretaSlurgeInp.tsx
@@ -660,7 +660,7 @@ const SewageExcretaSlurgeInp = () => {
         Map<string, SewerageStatusInfo | null>
     >(new Map());
     const [tabStatsCdMap, setTabStatsCdMap] = useState<Map<string, string>>(new Map());
-    const [toolbarSnapshotByTab, setToolbarSnapshotByTab] = useState<
+    const [_toolbarSnapshotByTab, setToolbarSnapshotByTab] = useState<
         Map<string, TabToolbarSnapshot>
     >(new Map());
     const [sggOptions, setSggOptions] = useState<Sgg[]>([]);
diff --git a/apps/st/src/components/statistics/input/SewagePipeMaintainInp.tsx b/apps/st/src/components/statistics/input/SewagePipeMaintainInp.tsx
index 5bba59ad1..29fb142d3 100644
--- a/apps/st/src/components/statistics/input/SewagePipeMaintainInp.tsx
+++ b/apps/st/src/components/statistics/input/SewagePipeMaintainInp.tsx
@@ -50,7 +50,7 @@ import SearchForm from "@/components/module/SearchForm";
 import { openVerificationResultDialogIfNeeded } from "@/components/module/post-submit-verification-results";
 import { VerificationResultDialog } from "@/components/module/VerificationResultDialog";
 import { VerificationResultHistoryDialog } from "@/components/module/VerificationResultHistoryDialog";
-import type { ColumnConfig, ColumnInfo } from "@/components/type/DataGrid.type";
+import type { ColumnInfo } from "@/components/type/DataGrid.type";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { doList } from "@/components/util/column/input/DoList";
 import { PipeDredgingStatusInpColumn } from "@/components/util/column/input/sewagePipeMaintain/PipeDredgingStatusInpColumn";
diff --git a/apps/st/src/components/statistics/input/SewageReservoirPumpInp.tsx b/apps/st/src/components/statistics/input/SewageReservoirPumpInp.tsx
index bbca7cf5c..15aafdd95 100644
--- a/apps/st/src/components/statistics/input/SewageReservoirPumpInp.tsx
+++ b/apps/st/src/components/statistics/input/SewageReservoirPumpInp.tsx
@@ -4,7 +4,6 @@ import {
     useMemo,
     useRef,
     useState,
-    type RefObject,
     type Dispatch,
     type SetStateAction,
 } from "react";
@@ -25,7 +24,7 @@ import NotApplicableCheckButton from "@/components/button/NotApplicableCheckButt
 import SaveButton from "@/components/button/SaveButton";
 import SubmitButton from "@/components/button/SumitButton";
 import VerificationResultButton from "@/components/button/VerificationResultButton";
-import DataGrid, { applyDropDownColumnToGrid } from "@/components/module/DataGrid";
+import DataGrid from "@/components/module/DataGrid";
 import { openVerificationResultDialogIfNeeded } from "@/components/module/post-submit-verification-results";
 import SearchForm from "@/components/module/SearchForm";
 import { VerificationResultDialog } from "@/components/module/VerificationResultDialog";
@@ -200,20 +199,6 @@ function createEmptyRainfallPumpStationRow(
     return row;
 }
 
-function applySggNmDropDownToReservoirGrid(
-    gridRef: RefObject<RealGridReact | null>,
-    labels: string[],
-) {
-    if (labels.length === 0) return;
-    applyDropDownColumnToGrid(
-        gridRef.current?.gridView as {
-            setColumnProperty?: (col: string, key: string, value: unknown) => void;
-        },
-        "sggNm",
-        labels,
-    );
-}
-
 function parseSggListFromResponse(res: ApiResponse<Sgg[]>): Sgg[] {
     if (res.status !== "success" || res.data == null) return [];
     return Array.isArray(res.data) ? res.data : [];
@@ -283,6 +268,16 @@ function toGridNumber(value: string | number | null | undefined): number {
     return Number.isFinite(n) ? n : 0;
 }
 
+/** 펌프 구경(mm) — 콤마 제거 후 숫자 변환, 소수점 버림 */
+function toPumpDmtrExpln(value: string | number | null | undefined): number {
+    const raw = String(value ?? "").trim();
+    if (raw === "") return 0;
+    const normalized = raw.replace(/,/g, "");
+    const num = Number(normalized);
+    if (!Number.isFinite(num)) return 0;
+    return Math.floor(num);
+}
+
 /** 시군구명(`sggNm`) 기준 `admdstCd`(bsnmCd)·`admdstNm`(시군구명) */
 function resolveSewageReservoirAdmdst(
     sggNm: string,
@@ -322,15 +317,15 @@ function buildSewageReservoirSaveItem(
         wtrStrgZoneArea: toGridNumber(row.wtrStrgZoneArea),
         impdFcltCpct: toGridNumber(row.impdFcltCpct),
         grssPpqty: toGridNumber(row.grssPpqty),
-        pumpFcltN1DmtrExpln: String(row.pumpFcltN1DmtrExpln ?? ""),
+        pumpFcltN1DmtrExpln: toPumpDmtrExpln(row.pumpFcltN1DmtrExpln),
         pumpFcltN1PerPpqty: toGridNumber(row.pumpFcltN1PerPpqty),
         pumpFcltN1PumpCnt: toGridNumber(row.pumpFcltN1PumpCnt),
         pumpFcltN1RsrvPumpCnt: toGridNumber(row.pumpFcltN1RsrvPumpCnt),
-        pumpFcltN2DmtrExpln: String(row.pumpFcltN2DmtrExpln ?? ""),
+        pumpFcltN2DmtrExpln: toPumpDmtrExpln(row.pumpFcltN2DmtrExpln),
         pumpFcltN2PerPpqty: toGridNumber(row.pumpFcltN2PerPpqty),
         pumpFcltN2PumpCnt: toGridNumber(row.pumpFcltN2PumpCnt),
         pumpFcltN2RsrvPumpCnt: toGridNumber(row.pumpFcltN2RsrvPumpCnt),
-        pumpFcltN3DmtrExpln: String(row.pumpFcltN3DmtrExpln ?? ""),
+        pumpFcltN3DmtrExpln: toPumpDmtrExpln(row.pumpFcltN3DmtrExpln),
         pumpFcltN3PerPpqty: toGridNumber(row.pumpFcltN3PerPpqty),
         pumpFcltN3PumpCnt: toGridNumber(row.pumpFcltN3PumpCnt),
         pumpFcltN3RsrvPumpCnt: toGridNumber(row.pumpFcltN3RsrvPumpCnt),
@@ -375,15 +370,15 @@ function buildRainfallPumpStationSaveItem(
         rsvrImpndQnt: toGridNumber(row.rsvrImpndQnt),
         abstnRgnImpdQnt: toGridNumber(row.abstnRgnImpdQnt),
         grssPpqty: toGridNumber(row.grssPpqty),
-        pumpFcltN1DmtrExpln: String(row.pumpFcltN1DmtrExpln ?? ""),
+        pumpFcltN1DmtrExpln: toPumpDmtrExpln(row.pumpFcltN1DmtrExpln),
         pumpFcltN1PerPpqty: toGridNumber(row.pumpFcltN1PerPpqty),
         pumpFcltN1PumpCnt: toGridNumber(row.pumpFcltN1PumpCnt),
         pumpFcltN1RsrvPumpCnt: toGridNumber(row.pumpFcltN1RsrvPumpCnt),
-        pumpFcltN2DmtrExpln: String(row.pumpFcltN2DmtrExpln ?? ""),
+        pumpFcltN2DmtrExpln: toPumpDmtrExpln(row.pumpFcltN2DmtrExpln),
         pumpFcltN2PerPpqty: toGridNumber(row.pumpFcltN2PerPpqty),
         pumpFcltN2PumpCnt: toGridNumber(row.pumpFcltN2PumpCnt),
         pumpFcltN2RsrvPumpCnt: toGridNumber(row.pumpFcltN2RsrvPumpCnt),
-        pumpFcltN3DmtrExpln: String(row.pumpFcltN3DmtrExpln ?? ""),
+        pumpFcltN3DmtrExpln: toPumpDmtrExpln(row.pumpFcltN3DmtrExpln),
         pumpFcltN3PerPpqty: toGridNumber(row.pumpFcltN3PerPpqty),
         pumpFcltN3PumpCnt: toGridNumber(row.pumpFcltN3PumpCnt),
         pumpFcltN3RsrvPumpCnt: toGridNumber(row.pumpFcltN3RsrvPumpCnt),
diff --git a/apps/st/src/components/statistics/input/WaterReuseInp.tsx b/apps/st/src/components/statistics/input/WaterReuseInp.tsx
index a5726399a..2308dc948 100644
--- a/apps/st/src/components/statistics/input/WaterReuseInp.tsx
+++ b/apps/st/src/components/statistics/input/WaterReuseInp.tsx
@@ -850,8 +850,8 @@ const WaterReuseInp = () => {
             (typeof gridView.getCheckedItems === "function"
                 ? gridView.getCheckedItems()
                 : typeof gridView.getCheckedRows === "function"
-                  ? gridView.getCheckedRows()
-                  : []) ?? [];
+                    ? gridView.getCheckedRows()
+                    : []) ?? [];
 
         return checked.filter(
             (idx) => Number.isInteger(idx) && idx >= 0 && idx < rowCount,
@@ -1166,8 +1166,8 @@ const WaterReuseInp = () => {
                     const submitList = noApplicable
                         ? []
                         : currentData.map((row) =>
-                              buildRecycledWaterStatusSaveItem(row, list),
-                          );
+                            buildRecycledWaterStatusSaveItem(row, list),
+                        );
                     const deleteList = (deleteListByTab.get(tabKey) ?? [])
                         .filter((row) => isPersistedArticleRow(tabKey, row))
                         .map((row) => buildRecycledWaterStatusSaveItem(row, list));
@@ -1186,8 +1186,8 @@ const WaterReuseInp = () => {
                     const submitList = noApplicable
                         ? []
                         : currentData.map((row) =>
-                              buildRainFallUtilFactStatusSaveItem(row, list),
-                          );
+                            buildRainFallUtilFactStatusSaveItem(row, list),
+                        );
                     const deleteList = (deleteListByTab.get(tabKey) ?? [])
                         .filter((row) => isPersistedArticleRow(tabKey, row))
                         .map((row) => buildRainFallUtilFactStatusSaveItem(row, list));
@@ -1206,8 +1206,8 @@ const WaterReuseInp = () => {
                     const submitList = noApplicable
                         ? []
                         : currentData.map((row) =>
-                              buildTreatWaterReuseDesignConstStatusSaveItem(row, list),
-                          );
+                            buildTreatWaterReuseDesignConstStatusSaveItem(row, list),
+                        );
                     const deleteList = (deleteListByTab.get(tabKey) ?? [])
                         .filter((row) => isPersistedArticleRow(tabKey, row))
                         .map((row) =>
@@ -1231,8 +1231,8 @@ const WaterReuseInp = () => {
                     const submitList = noApplicable
                         ? []
                         : currentData.map((row) =>
-                              buildTreatWaterReuseBusinessApprStatusSaveItem(row, list),
-                          );
+                            buildTreatWaterReuseBusinessApprStatusSaveItem(row, list),
+                        );
                     const deleteList = (deleteListByTab.get(tabKey) ?? [])
                         .filter((row) => isPersistedArticleRow(tabKey, row))
                         .map((row) =>
@@ -1417,8 +1417,8 @@ const WaterReuseInp = () => {
                 const saveList = noApplicable
                     ? []
                     : currentData.map((row) =>
-                          buildRecycledWaterStatusSaveItem(row, list),
-                      );
+                        buildRecycledWaterStatusSaveItem(row, list),
+                    );
                 const deleteList = (deleteListByTab.get(tabKey) ?? [])
                     .filter((row) => isPersistedArticleRow(tabKey, row))
                     .map((row) => buildRecycledWaterStatusSaveItem(row, list));
@@ -1477,8 +1477,8 @@ const WaterReuseInp = () => {
                 const saveList = noApplicable
                     ? []
                     : currentData.map((row) =>
-                          buildRainFallUtilFactStatusSaveItem(row, list),
-                      );
+                        buildRainFallUtilFactStatusSaveItem(row, list),
+                    );
                 const deleteList = (deleteListByTab.get(tabKey) ?? [])
                     .filter((row) => isPersistedArticleRow(tabKey, row))
                     .map((row) => buildRainFallUtilFactStatusSaveItem(row, list));
@@ -1538,8 +1538,8 @@ const WaterReuseInp = () => {
                 const saveList = noApplicable
                     ? []
                     : currentData.map((row) =>
-                          buildTreatWaterReuseDesignConstStatusSaveItem(row, list),
-                      );
+                        buildTreatWaterReuseDesignConstStatusSaveItem(row, list),
+                    );
                 const deleteList = (deleteListByTab.get(tabKey) ?? [])
                     .filter((row) => isPersistedArticleRow(tabKey, row))
                     .map((row) =>
@@ -1603,8 +1603,8 @@ const WaterReuseInp = () => {
                 const saveList = noApplicable
                     ? []
                     : currentData.map((row) =>
-                          buildTreatWaterReuseBusinessApprStatusSaveItem(row, list),
-                      );
+                        buildTreatWaterReuseBusinessApprStatusSaveItem(row, list),
+                    );
                 const deleteList = (deleteListByTab.get(tabKey) ?? [])
                     .filter((row) => isPersistedArticleRow(tabKey, row))
                     .map((row) =>
@@ -1652,7 +1652,56 @@ const WaterReuseInp = () => {
     };
 
     const updateOperateDataButtonFunc = () => {
-        alert("운영 데이터 업데이트 API 연동 준비 중입니다.");
+        void (async () => {
+            if (!lastSearchedValues) {
+                alert("먼저 조회를 진행해주세요.");
+                return;
+            }
+            if (!(await confirm("운영 데이터를 업데이트 하시겠습니까?"))) return;
+
+            try {
+                showGlobalProgress({ label: "운영 데이터 업데이트 중...", progress: 0 });
+                const userInfo = await getUserInfo();
+                const request = {
+                    statsYr: lastSearchedValues.year ?? "",
+                    ctpvNm: lastSearchedValues.sido ?? "",
+                    sggNm:
+                        lastSearchedValues.gugun === "ALL"
+                            ? ""
+                            : (lastSearchedValues.gugun ?? ""),
+                    sewerBzmnCd: lastSearchedValues.bsnmCd ?? "",
+                    userId: userInfo.userUnqId,
+                };
+
+                const response =
+                    await statisticsInputWaterReuseApi.updateWaterReuseOperationData(request);
+                if (response.status !== "success") {
+                    alert(response.message || "운영 데이터 업데이트 중 오류가 발생했습니다.");
+                    return;
+                }
+
+                setGlobalProgress(50);
+                const param: WaterReuseRequestParams = {
+                    statsYr: request.statsYr,
+                    ctpvNm: request.ctpvNm,
+                    sggNm: request.sggNm,
+                    sewerBzmnCd: request.sewerBzmnCd,
+                };
+                await loadActiveTabData(
+                    PublicSewageTreatWaterReuseInpColumn.tabKey,
+                    param,
+                    lastSearchedValues,
+                    false,
+                    false,
+                );
+                setGlobalProgress(100);
+                alert("운영 데이터가 업데이트되었습니다.");
+            } catch {
+                alert("운영 데이터 업데이트 중 오류가 발생했습니다.");
+            } finally {
+                hideGlobalProgress();
+            }
+        })();
     };
 
     const addArticleFunc = async () => {
@@ -1716,10 +1765,10 @@ const WaterReuseInp = () => {
             checkedIndexes.length > 0
                 ? new Set(checkedIndexes)
                 : new Set(
-                      currentRows
-                          .map((row, idx) => (isCheckedRow(row) ? idx : -1))
-                          .filter((idx) => idx >= 0),
-                  );
+                    currentRows
+                        .map((row, idx) => (isCheckedRow(row) ? idx : -1))
+                        .filter((idx) => idx >= 0),
+                );
 
         const removedRows = currentRows.filter((_, idx) => checkedIndexSet.has(idx));
         const nextRows = currentRows.filter((_, idx) => !checkedIndexSet.has(idx));
@@ -1951,8 +2000,8 @@ const WaterReuseInp = () => {
                         e.vrfcCd === "IMR"
                             ? "IMR검증 - "
                             : e.vrfcCd === "NV"
-                              ? "일반검증 - "
-                              : "HB검증 - ";
+                                ? "일반검증 - "
+                                : "HB검증 - ";
                     return `${prefix}${e.rsnExpln}(검증 기준값: ${e.compVlCn} / 현재 입력값: ${e.nowVlCn})`;
                 })
                 .filter(Boolean)
diff --git a/apps/st/src/components/statistics/review/ExcretaTreatmentFacilityRvw.tsx b/apps/st/src/components/statistics/review/ExcretaTreatmentFacilityRvw.tsx
index 961f0a79e..d7bd7a122 100644
--- a/apps/st/src/components/statistics/review/ExcretaTreatmentFacilityRvw.tsx
+++ b/apps/st/src/components/statistics/review/ExcretaTreatmentFacilityRvw.tsx
@@ -1,38 +1,315 @@
-import { useState } from "react";
+import { useMemo, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { LoadingWithAnimation } from "@common/components";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import type {
+    ExcretaTreatmentFacilityReviewItem,
+} from "@/entities/statistics/model/statistics-excreta-treatment-facility-review-interface";
+import {
+    extractExcretaTreatmentFacilityReviewList,
+    extractExcretaTreatmentFacilityReviewStatsStatusInfo,
+} from "@/entities/statistics/model/statistics-excreta-treatment-facility-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewOpinionSaveRequest,
+    ReviewerInfoRequest,
+} from "@/entities/statistics/model/statistics-interface";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { ExcretaTreatmentFacilityInfoList } from "@/components/util/column/review/ExcretaTreatmentFacilityRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-// 하수도 통계 관리 07.분뇨처리 시설
+const excretaTreatmentFacilityTab = ExcretaTreatmentFacilityInfoList[0];
+
+// 하수도 통계 검토 07. 분뇨처리시설
 const ExcretaTreatmentFacilityRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
+    const [rowData, setRowData] = useState<Record<string, string | number>[]>([]);
+    const [isLoading, setIsLoading] = useState<boolean>(false);
+    const [statsStatusInfo, setStatsStatusInfo] = useState<StatsStatusInfo>({});
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [reviewOpinionContext, setReviewOpinionContext] =
+        useState<ReviewOpinionDialogContext | null>(null);
+    const [latestReviewOpinion, setLatestReviewOpinion] = useState("");
+    const [latestProcessHistory, setLatestProcessHistory] = useState("");
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
 
-    const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const columnInfo = useMemo(() => {
+        if (!excretaTreatmentFacilityTab) {
+            return { columns: [], columnLayout: [], fixedColumns: 0, rowStartNum: 0 };
+        }
 
-    const approveFunc = () => console.log('approveFunc');
-    const saveFunc = () => console.log('submit');
-    const reviewOpinionFunc = () => console.log('reviewOpinionFunc');
-    const returnFunc = () => console.log('returnFunc');
+        const { columns, columnLayout, fixedColumns, rowStartNum } = excretaTreatmentFacilityTab;
+        return {
+            columnLayout,
+            fixedColumns,
+            rowStartNum,
+            columns: columns.map((col) => ({
+                ...col,
+                editable: false as const,
+            })),
+        };
+    }, []);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [statsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (reviewOpinionContext == null) {
+            return null;
+        }
+
+        const instSeCd = userInfo?.instSeCd ?? "";
+        if (!instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr: reviewOpinionContext.statsYr,
+            sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+            statsCd: reviewOpinionContext.statsCd,
+            instSeCd,
+        };
+    }, [reviewOpinionContext, userInfo?.instSeCd]);
+
+    const handleReset = () => {
+        setRowData([]);
+        setStatsStatusInfo({});
+        setReviewOpinionContext(null);
+        setLatestReviewOpinion("");
+        setLatestProcessHistory("");
+        setLastSearchValues(null);
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+    };
+
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        setLastSearchValues(values);
+
+        try {
+            setIsLoading(true);
+
+            const response =
+                await statisticsManagementApi.getExcretaTreatmentFacilityReviewList({
+                    ctpvNm: values.sido,
+                    sggNm: values.gugun === "ALL" ? "" : values.gugun,
+                    sewerBzmnCd: values.bsnmCd,
+                    statsYr: values.year,
+                    swtrmtFcltNm: values.fctName,
+                });
+
+            if (response.status === "success" && response.data) {
+                const rawList = extractExcretaTreatmentFacilityReviewList(response.data);
+                const statsInfo = extractExcretaTreatmentFacilityReviewStatsStatusInfo(response.data);
+                const convertedData: ExcretaTreatmentFacilityReviewItem[] = rawList.map((item) => ({
+                    ...item,
+                    admdstNm: item.admdstNm ?? "",
+                    fcltPstnCn: item.fcltPstnCn ?? "",
+                    telNo: item.telNo ?? "",
+                    cmptnStrtYmd: item.cmptnStrtYmd ?? "",
+                    oprtngStrtYmd: item.oprtngStrtYmd ?? "",
+                    prcsMthdExpln: item.prcsMthdExpln ?? "",
+                    linkTmplntCn: item.linkTmplntCn ?? "",
+                    wtsysNm: item.wtsysNm ?? "",
+                    trbtrNm: item.trbtrNm ?? "",
+                    msirbCn: item.msirbCn ?? "",
+                    ssirbCn: item.ssirbCn ?? "",
+                    operMthdCdCn: item.operMthdCdCn ?? "",
+                    rmrk: item.rmrk ?? "",
+                }));
+
+                setStatsStatusInfo(statsInfo);
+                setReviewOpinionContext({
+                    statsYr: values.year ?? "",
+                    sewerBzmnCd: values.bsnmCd ?? "",
+                    statsCd: statsInfo.statsCd ?? "",
+                });
+                setLatestReviewOpinion(statsInfo.splmntOpnnCn ?? "");
+                setLatestProcessHistory(statsInfo.wrterOpnnCn ?? "");
+                setRowData(toGridRows(convertedData as unknown as object[]));
+            } else {
+                setRowData([]);
+                setStatsStatusInfo({});
+                setReviewOpinionContext(null);
+                setLatestReviewOpinion("");
+                setLatestProcessHistory("");
+                alert(response.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
+    };
+
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setLatestReviewOpinion(row?.splmntOpnnCn ?? "");
+            setLatestProcessHistory(row?.wrterOpnnCn ?? "");
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setStatsStatusInfo((prev) => ({
+                ...prev,
+                splmntOpnnCn: param.splmntOpnnCn,
+                wrterOpnnCn: param.wrterOpnnCn,
+            }));
+            setLatestReviewOpinion(param.splmntOpnnCn);
+            setLatestProcessHistory(param.wrterOpnnCn);
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
+    };
 
     return (
-        <>
-        <SearchForm fctName={true} />
-        <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm fctName={true} onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && <SubmitButton submitFunc={submitFunc} />}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <DataGrid
+                    columnInfo={columnInfo}
+                    rowStartNum={columnInfo.rowStartNum}
+                    excelExportFileSuffix={excretaTreatmentFacilityTab?.tabLabel ?? "분뇨처리시설"}
+                    rowData={rowData}
+                    setRowData={setRowData}
+                    isExcelImport={false}
+                    isExcelExport
+                    showHeaderCheckbox={false}
+                    fixedColumns={columnInfo.fixedColumns}
+                    enableSort={false}
+                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                />
+            </div>
+
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
         </div>
-            <TabDataGrid columnInfo={ExcretaTreatmentFacilityInfoList} isExcelImport={false}  rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
     );
 };
 
-export default ExcretaTreatmentFacilityRvw;
\ No newline at end of file
+export default ExcretaTreatmentFacilityRvw;
diff --git a/apps/st/src/components/statistics/review/PrivateSewageFacilityRvw.tsx b/apps/st/src/components/statistics/review/PrivateSewageFacilityRvw.tsx
index 619085736..3d995127a 100644
--- a/apps/st/src/components/statistics/review/PrivateSewageFacilityRvw.tsx
+++ b/apps/st/src/components/statistics/review/PrivateSewageFacilityRvw.tsx
@@ -1,51 +1,428 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractPrivateSewageFacilityReviewList,
+    extractPrivateSewageFacilityReviewStatsStatusInfo,
+    mapPrivateSewageFacilityReviewRows,
+    type PrivateSewageFacilityReviewRequestParams,
+} from "@/entities/statistics/model/statistics-private-sewage-facility-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { PrivateSewageFacilityInfoListRvw } from "@/components/util/column/review/PrivateSewageFacilityColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-// 하수도 통계 관리 08.개인하수처리시설
+const firstTabKey = PrivateSewageFacilityInfoListRvw[0]?.tabKey ?? "ST00080001";
+
+async function fetchPrivateSewageFacilityReviewTab(
+    tabKey: string,
+    searchParam: PrivateSewageFacilityReviewRequestParams,
+) {
+    if (tabKey === "ST00080001") {
+        return statisticsManagementApi.getPrivateSewageTreatFactStatusReviewList(searchParam);
+    }
+    if (tabKey === "ST00080002") {
+        return statisticsManagementApi.getSepticTankStatusReviewList(searchParam);
+    }
+    if (tabKey === "ST00080003") {
+        return statisticsManagementApi.getPrivateSewageDesigStatusReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 08. 개인하수처리시설
 const PrivateSewageFacilityRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState<boolean>(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<PrivateSewageFacilityReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoggedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return PrivateSewageFacilityInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoggedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: PrivateSewageFacilityReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoggedRef.current.clear();
+
+            const response = await fetchPrivateSewageFacilityReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractPrivateSewageFacilityReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractPrivateSewageFacilityReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapPrivateSewageFacilityReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoggedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchPrivateSewageFacilityReviewTab(tabKey, searchParam);
+            lazyTabLoggedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractPrivateSewageFacilityReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractPrivateSewageFacilityReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapPrivateSewageFacilityReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={PrivateSewageFacilityInfoListRvw} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
diff --git a/apps/st/src/components/statistics/review/PublicSewageFacilityRvw.tsx b/apps/st/src/components/statistics/review/PublicSewageFacilityRvw.tsx
index 6d23f3c87..837197c75 100644
--- a/apps/st/src/components/statistics/review/PublicSewageFacilityRvw.tsx
+++ b/apps/st/src/components/statistics/review/PublicSewageFacilityRvw.tsx
@@ -22,7 +22,7 @@ import {
     type ReviewOpinionDialogContext,
 } from "@/components/statistics/review/ReviewOpinionDialog";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
-import { toGridRows } from "@/components/util/grid/gridFunction";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
 import { PublicSewageFacilityInfoList } from "@/components/util/column/review/PublicSewageFacilityRvwColumn";
 
@@ -250,6 +250,7 @@ const PublicSewageFacilityRvw = () => {
                 rowStartNum={columnInfo.rowStartNum}
                 rowData={rowData}
                 setRowData={setRowData}
+                cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
             />
             <ReviewOpinionDialog
                 open={reviewOpinionOpen}
diff --git a/apps/st/src/components/statistics/review/PumpingStationRvw.tsx b/apps/st/src/components/statistics/review/PumpingStationRvw.tsx
index fc5d8c2c6..887e414f4 100644
--- a/apps/st/src/components/statistics/review/PumpingStationRvw.tsx
+++ b/apps/st/src/components/statistics/review/PumpingStationRvw.tsx
@@ -1,26 +1,52 @@
-import { useState, useMemo } from "react";
+import { useMemo, useState } from "react";
+
+import { LoadingWithAnimation } from "@common/components";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import {
+    extractMediationPumpStationList,
+    extractMediationPumpStationStatsStatusInfo,
+    type MediationPumpStationItem,
+} from "@/entities/statistics/model/statistics-pumping-station-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewOpinionSaveRequest,
+    ReviewerInfoRequest,
+} from "@/entities/statistics/model/statistics-interface";
+
+import SubmitButton from "@/components/button/SumitButton";
+import ReturnButton from "@/components/button/ReturnButton";
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
 import DataGrid from "@/components/module/DataGrid";
 import SearchForm from "@/components/module/SearchForm";
-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 { LoadingWithAnimation } from "@common/components"; 
-
-import { useAlertStore } from "@/shared/lib";
-import { PumpingStationInfoList } from "@/components/util/column/review/PumpingStationRvwColumn";
-import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
-import { toGridRows } from "@/components/util/grid/gridFunction";
-import type { MediationPumpStationItem } from "@/entities/statistics/model/statistics-pumping-station-review-interface";
+import { PumpingStationInfoList } from "@/components/util/column/review/PumpingStationRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
 /**
  * 하수도 통계 검토 05.중계펌프장
  */
 const PumpingStationRvw = () => {
     const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowData, setRowData] = useState<Record<string, string | number>[]>([]);
     const [isLoading, setIsLoading] = useState<boolean>(false);
+    const [statsStatusInfo, setStatsStatusInfo] = useState<StatsStatusInfo>({});
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [reviewOpinionContext, setReviewOpinionContext] =
+        useState<ReviewOpinionDialogContext | null>(null);
+    const [latestReviewOpinion, setLatestReviewOpinion] = useState("");
+    const [latestProcessHistory, setLatestProcessHistory] = useState("");
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
 
     const columnInfo = useMemo(() => {
         const { columns, columnLayout, fixedColumns, rowStartNum } = PumpingStationInfoList;
@@ -36,65 +62,193 @@ const PumpingStationRvw = () => {
         };
     }, []);
 
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [statsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (reviewOpinionContext == null) {
+            return null;
+        }
+
+        const instSeCd = userInfo?.instSeCd ?? "";
+        if (!instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr: reviewOpinionContext.statsYr,
+            sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+            statsCd: reviewOpinionContext.statsCd,
+            instSeCd,
+        };
+    }, [reviewOpinionContext, userInfo?.instSeCd]);
+
     const handleReset = () => {
         setRowData([]);
+        setStatsStatusInfo({});
+        setReviewOpinionContext(null);
+        setLatestReviewOpinion("");
+        setLatestProcessHistory("");
+        setLastSearchValues(null);
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
     };
 
     const handleSearch = async (values: SearchFormValues) => {
-        if (!values.sido || values.sido === 'ALL') {
-            alert('시도를 선택해주세요.');
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
             return;
         }
 
+        setLastSearchValues(values);
+
         try {
             setIsLoading(true);
 
             const response = await statisticsManagementApi.getMediationPumpStationList({
                 ctpvNm: values.sido,
-                sggNm: values.gugun === 'ALL' ? '' : values.gugun,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
                 sewerBzmnCd: values.bsnmCd,
                 statsYr: values.year,
                 pumpstNm: values.fctName,
             });
 
-            if (response.status === 'success' && response.data) {
-                const rawList = response.data as MediationPumpStationItem[];
-                
-                const convertedData = rawList.map(item => ({
+            if (response.status === "success" && response.data) {
+                const rawList = extractMediationPumpStationList(response.data);
+                const statsInfo = extractMediationPumpStationStatsStatusInfo(response.data);
+
+                const convertedData = rawList.map((item: MediationPumpStationItem) => ({
                     ...item,
-                    rmrk: item.rmrk || ''
+                    admdstNm: item.admdstNm ?? "",
+                    pumpstNm: item.fcltNm ?? "",
+                    impdFcltPstnCn: item.fcltPstnCn ?? "",
+                    pumpSeNm: item.pumpSeNm ?? "",
+                    swtrmtFcltNm: item.swtrmtFcltNm ?? "",
+                    oprtngStrtYmd: item.oprtngStrtYmd ?? "",
+                    exlnPumpN4RsrvCnt: item.exlnPumpN1RsrvCnt ?? 0,
+                    rmrk: item.rmrk ?? "",
                 }));
 
+                setStatsStatusInfo(statsInfo);
+                setReviewOpinionContext({
+                    statsYr: values.year ?? "",
+                    sewerBzmnCd: values.bsnmCd ?? "",
+                    statsCd: statsInfo.statsCd ?? "",
+                });
+                setLatestReviewOpinion(statsInfo.splmntOpnnCn ?? "");
+                setLatestProcessHistory(statsInfo.wrterOpnnCn ?? "");
                 setRowData(toGridRows(convertedData));
             } else {
                 setRowData([]);
+                setStatsStatusInfo({});
+                setReviewOpinionContext(null);
+                setLatestReviewOpinion("");
+                setLatestProcessHistory("");
                 alert(response.message || "데이터가 없습니다.");
             }
-        } catch (error) {
-            console.error("중계펌프장 조회 중 에러 발생:", error);
-            alert('데이터 조회 중 오류가 발생했습니다.');
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
         } finally {
             setIsLoading(false);
         }
     };
 
-    const approveFunc = () => console.log('approveFunc');
-    const saveFunc = () => console.log('submit');
-    const reviewOpinionFunc = () => console.log('reviewOpinionFunc');
-    const returnFunc = () => console.log('returnFunc');
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setLatestReviewOpinion(row?.splmntOpnnCn ?? "");
+            setLatestProcessHistory(row?.wrterOpnnCn ?? "");
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setStatsStatusInfo((prev) => ({
+                ...prev,
+                splmntOpnnCn: param.splmntOpnnCn,
+                wrterOpnnCn: param.wrterOpnnCn,
+            }));
+            setLatestReviewOpinion(param.splmntOpnnCn);
+            setLatestProcessHistory(param.wrterOpnnCn);
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
+    };
 
     return (
         <div className="relative">
             <SearchForm fctName={true} onSubmit={handleSearch} onReset={handleReset} />
 
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && <SubmitButton submitFunc={submitFunc} />}
+                    </div>
                 </div>
-            </div>
+            )}
 
             {isLoading && (
                 <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
@@ -104,16 +258,48 @@ const PumpingStationRvw = () => {
                 </div>
             )}
 
-            <DataGrid
-                columnInfo={columnInfo}
-                isExcelImport={false}
-                fixedColumns={columnInfo.fixedColumns}
-                rowStartNum={columnInfo.rowStartNum}
-                rowData={rowData}
-                setRowData={setRowData}
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <DataGrid
+                    columnInfo={columnInfo}
+                    rowStartNum={columnInfo.rowStartNum}
+                    excelExportFileSuffix="중계펌프장"
+                    rowData={rowData}
+                    setRowData={setRowData}
+                    isExcelImport={false}
+                    isExcelExport
+                    showHeaderCheckbox={false}
+                    fixedColumns={columnInfo.fixedColumns}
+                    enableSort={false}
+                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                />
+            </div>
+
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
             />
         </div>
     );
 };
 
-export default PumpingStationRvw;
\ No newline at end of file
+export default PumpingStationRvw;
diff --git a/apps/st/src/components/statistics/review/ReviewSubmitDialog.tsx b/apps/st/src/components/statistics/review/ReviewSubmitDialog.tsx
index c491e1552..84f6aad10 100644
--- a/apps/st/src/components/statistics/review/ReviewSubmitDialog.tsx
+++ b/apps/st/src/components/statistics/review/ReviewSubmitDialog.tsx
@@ -65,7 +65,6 @@ export function ReviewSubmitDialog({
                 if (cancelled) return;
 
                 if (response.status !== "success" || !response.data) {
-                    alert("제출 정보를 불러오지 못했습니다.");
                     setReviewerInfo(null);
                     return;
                 }
@@ -73,7 +72,6 @@ export function ReviewSubmitDialog({
                 setReviewerInfo(response.data);
             } catch {
                 if (!cancelled) {
-                    alert("제출 정보를 불러오지 못했습니다.");
                     setReviewerInfo(null);
                 }
             } finally {
@@ -91,7 +89,7 @@ export function ReviewSubmitDialog({
     }, [open, context, alert]);
 
     const handleConfirm = async () => {
-        if (context == null || reviewerInfo == null) {
+        if (context == null) {
             alert("제출 정보를 확인한 뒤 다시 시도해주세요.");
             return;
         }
@@ -105,8 +103,8 @@ export function ReviewSubmitDialog({
                 sewerBzmnCd: context.sewerBzmnCd,
                 statsCd: context.statsCd,
                 mdfrId: userInfo.userUnqId,
-                splmntOpnnCn: reviewerInfo.splmntOpnnCn ?? "",
-                wrterOpnnCn: reviewerInfo.wrterOpnnCn ?? "",
+                splmntOpnnCn: reviewerInfo?.splmntOpnnCn ?? "",
+                wrterOpnnCn: reviewerInfo?.wrterOpnnCn ?? "",
             };
 
             const response = await statisticsApi.submitReview(submitParam);
@@ -177,7 +175,7 @@ export function ReviewSubmitDialog({
                         type="button"
                         color="primary"
                         onClick={() => void handleConfirm()}
-                        disabled={isLoading || isSubmitting || reviewerInfo == null}
+                        disabled={isLoading || isSubmitting}
                     >
                         제출
                     </Button>
diff --git a/apps/st/src/components/statistics/review/SewageExcretaRelatedRvw.tsx b/apps/st/src/components/statistics/review/SewageExcretaRelatedRvw.tsx
index bd594d334..2b52f7bed 100644
--- a/apps/st/src/components/statistics/review/SewageExcretaRelatedRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewageExcretaRelatedRvw.tsx
@@ -1,53 +1,434 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractSewageExcretaRelatedReviewList,
+    extractSewageExcretaRelatedReviewStatsStatusInfo,
+    mapSewageExcretaRelatedReviewRows,
+    type SewageExcretaRelatedReviewRequestParams,
+} from "@/entities/statistics/model/statistics-sewage-excreta-related-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewageExcretaRelatedInfoListRvw } from "@/components/util/column/review/SewageExcretaRelatedRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-// 하수도 통계 관리 12. 하수 및 분뇨 관련 산업
+const firstTabKey = SewageExcretaRelatedInfoListRvw[0]?.tabKey ?? "ST00120001";
+
+async function fetchExcretaRelatedReviewTab(
+    tabKey: string,
+    searchParam: SewageExcretaRelatedReviewRequestParams,
+) {
+    if (tabKey === "ST00120001") {
+        return statisticsManagementApi.getPublicSewageStaffReviewList(searchParam);
+    }
+    if (tabKey === "ST00120002") {
+        return statisticsManagementApi.getPublicHumanWasteStaffReviewList(searchParam);
+    }
+    if (tabKey === "ST00120003") {
+        return statisticsManagementApi.getHumanWasteCollectionReviewList(searchParam);
+    }
+    if (tabKey === "ST00120004") {
+        return statisticsManagementApi.getIndvSwtrmtRelBsnsReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 12. 하수 및 분뇨 관련 산업
 const SewageExcretaRelatedRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<SewageExcretaRelatedReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoadedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return SewageExcretaRelatedInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoadedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: SewageExcretaRelatedReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoadedRef.current.clear();
+
+            const response = await fetchExcretaRelatedReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewageExcretaRelatedReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractSewageExcretaRelatedReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapSewageExcretaRelatedReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                setRowDataMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            setRowDataMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoadedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchExcretaRelatedReviewTab(tabKey, searchParam);
+            lazyTabLoadedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewageExcretaRelatedReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractSewageExcretaRelatedReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapSewageExcretaRelatedReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-               <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={SewageExcretaRelatedInfoListRvw} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
-
 export default SewageExcretaRelatedRvw;
diff --git a/apps/st/src/components/statistics/review/SewageExcretaSlurgeRvw.tsx b/apps/st/src/components/statistics/review/SewageExcretaSlurgeRvw.tsx
index d0dbcb383..04caffe8e 100644
--- a/apps/st/src/components/statistics/review/SewageExcretaSlurgeRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewageExcretaSlurgeRvw.tsx
@@ -1,52 +1,435 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractSewageExcretaSlurgeReviewList,
+    extractSewageExcretaSlurgeReviewStatsStatusInfo,
+    mapSewageExcretaSlurgeReviewRows,
+    type SewageExcretaSlurgeReviewRequestParams,
+} from "@/entities/statistics/model/statistics-sewage-excreta-slurge-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewageExcretaSludgeInfoListRvw } from "@/components/util/column/review/SewageExcretaSlurgeRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-// 하수도 통계 관리 11. 하수 및 분뇨 찌꺼기(슬러지) 처리
+const firstTabKey = SewageExcretaSludgeInfoListRvw[0]?.tabKey ?? "ST00110001";
+
+async function fetchSludgeReviewTab(
+    tabKey: string,
+    searchParam: SewageExcretaSlurgeReviewRequestParams,
+) {
+    if (tabKey === "ST00110001") {
+        return statisticsManagementApi.getSludgeProcessingReviewList(searchParam);
+    }
+    if (tabKey === "ST00110002") {
+        return statisticsManagementApi.getSludgeDigestionTankReviewList(searchParam);
+    }
+    if (tabKey === "ST00110003") {
+        return statisticsManagementApi.getSludgeFacilityOperReviewList(searchParam);
+    }
+    if (tabKey === "ST00110004") {
+        return statisticsManagementApi.getHumanWasteSludgeReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 11. 하수 및 분뇨 찌꺼기(슬러지) 처리
 const SewageExcretaSlurgeRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<SewageExcretaSlurgeReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoadedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return SewageExcretaSludgeInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoadedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: SewageExcretaSlurgeReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+                swtrmtFcltNm: values.fctName,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoadedRef.current.clear();
+
+            const response = await fetchSludgeReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewageExcretaSlurgeReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractSewageExcretaSlurgeReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapSewageExcretaSlurgeReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                setRowDataMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            setRowDataMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoadedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchSludgeReviewTab(tabKey, searchParam);
+            lazyTabLoadedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewageExcretaSlurgeReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractSewageExcretaSlurgeReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapSewageExcretaSlurgeReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={SewageExcretaSludgeInfoListRvw} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
-export default SewageExcretaSlurgeRvw;
\ No newline at end of file
+export default SewageExcretaSlurgeRvw;
diff --git a/apps/st/src/components/statistics/review/SewagePipeMaintainRvw.tsx b/apps/st/src/components/statistics/review/SewagePipeMaintainRvw.tsx
index 295802cdc..e01b33cb3 100644
--- a/apps/st/src/components/statistics/review/SewagePipeMaintainRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewagePipeMaintainRvw.tsx
@@ -1,21 +1,33 @@
 import { useMemo, useRef, useState } from "react";
 
-import { useAlertStore } from "@/shared/lib";
+import { useAlertStore, useUserStore } from "@/shared/lib";
 import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
-import type { SewerPipeMtcRequestParams } from "@/entities/statistics/model/statistics-sewage-pipe-mtc-review-interface";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import type {
+    SewerPipeMtcRequestParams,
+    StatsStatusInfo,
+} from "@/entities/statistics/model/statistics-sewage-pipe-mtc-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
 import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
 
-import ApproveButton from "@/components/button/ApproveButton";
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
 import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
-import SaveButton from "@/components/button/SaveButton";
 import DataGrid from "@/components/module/DataGrid";
 import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
 import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewagePipeMaintainColumnInfoList } from "@/components/util/column/review/SewagePipeMaintainRvwColumn";
-import { toGridRows } from "@/components/util/grid/gridFunction";
-
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
 const firstTabKey = SewagePipeMaintainColumnInfoList[0]?.tabKey ?? "ST00030001";
 
@@ -50,17 +62,36 @@ function getListDataByTab(tabKey: string, responseData: unknown): object[] {
     return [];
 }
 
+function extractStatsStatusInfo(data: unknown): StatsStatusInfo | null {
+    if (!data || typeof data !== "object") return null;
+    const ssi = (data as { statsStatusInfo?: StatsStatusInfo }).statsStatusInfo;
+    return ssi && typeof ssi === "object" ? ssi : null;
+}
+
 // 하수도 통계 검토 03. 하수관로 유지 관리
 const SewagePipeMaintainRvw = () => {
     const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
     const [isLoading, setIsLoading] = useState<boolean>(false);
     const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
     const searchParamRef = useRef<SewerPipeMtcRequestParams | null>(null);
     const searchDoneRef = useRef(false);
     const lazyTabLoggedRef = useRef<Set<string>>(new Set());
 
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
     const columnInfo = useMemo(() => {
         return SewagePipeMaintainColumnInfoList.map((tab: ColumnInfoList) => ({
             ...tab,
@@ -72,9 +103,66 @@ const SewagePipeMaintainRvw = () => {
         }));
     }, []);
 
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
     const handleReset = () => {
         setRowDataMap(new Map());
         setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
         searchParamRef.current = null;
         searchDoneRef.current = false;
         lazyTabLoggedRef.current.clear();
@@ -88,6 +176,7 @@ const SewagePipeMaintainRvw = () => {
 
         try {
             setIsLoading(true);
+            setLastSearchValues(values);
 
             const searchParam: SewerPipeMtcRequestParams = {
                 statsYr: values.year,
@@ -103,6 +192,12 @@ const SewagePipeMaintainRvw = () => {
             const response = await fetchSewagePipeMaintainReviewTab(activeTab, searchParam);
 
             if (response?.status === "success" && response.data) {
+                const ssi = extractStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi ?? {});
+                    return next;
+                });
                 const listData = getListDataByTab(activeTab, response.data);
                 setRowDataMap((prev) => {
                     const next = new Map(prev);
@@ -110,9 +205,11 @@ const SewagePipeMaintainRvw = () => {
                     return next;
                 });
             } else {
-                alert(response?.message || "데이터가 없습니다.");
+                setTabStatsStatusInfoMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
             }
         } catch {
+            setTabStatsStatusInfoMap(new Map());
             alert("데이터 조회 중 오류가 발생했습니다.");
         } finally {
             setIsLoading(false);
@@ -143,6 +240,12 @@ const SewagePipeMaintainRvw = () => {
             lazyTabLoggedRef.current.add(tabKey);
 
             if (response?.status === "success" && response.data) {
+                const ssi = extractStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi ?? {});
+                    return next;
+                });
                 setRowDataMap((prev) => {
                     const next = new Map(prev);
                     const listData = getListDataByTab(tabKey, response.data);
@@ -159,18 +262,96 @@ const SewagePipeMaintainRvw = () => {
         }
     };
 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
+    };
+
     return (
         <div className="relative">
             <SearchForm onSubmit={handleSearch} onReset={handleReset} />
 
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={() => { }} />
-                    <ApproveButton approveFunc={() => { }} />
-                    <ReturnButton returnFunc={() => { }} />
-                    <SaveButton saveFunc={() => { }} />
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
-            </div>
+            )}
 
             {isLoading && (
                 <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
@@ -228,14 +409,39 @@ const SewagePipeMaintainRvw = () => {
                                     showHeaderCheckbox={false}
                                     fixedColumns={info.fixedColumns}
                                     enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
                                 />
                             </TabsContent>
                         );
                     })}
                 </Tabs>
             </div>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
         </div>
     );
 };
 
-export default SewagePipeMaintainRvw;
\ No newline at end of file
+export default SewagePipeMaintainRvw;
diff --git a/apps/st/src/components/statistics/review/SewagePipeRvw.tsx b/apps/st/src/components/statistics/review/SewagePipeRvw.tsx
index 8bd0f9e44..cfb70260d 100644
--- a/apps/st/src/components/statistics/review/SewagePipeRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewagePipeRvw.tsx
@@ -32,7 +32,7 @@ import type {
 } from "@/components/type/DataGrid.type";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewagePipeColumnInfoListRvw } from "@/components/util/column/review/SewagePipeRvwColumn";
-import { toGridRows } from "@/components/util/grid/gridFunction";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
 const firstTabKey = SewagePipeColumnInfoListRvw[0]?.tabKey ?? "ST00020001";
 
@@ -459,6 +459,7 @@ const SewagePipeRvw = () => {
                                     showHeaderCheckbox={false}
                                     fixedColumns={info.fixedColumns}
                                     enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
                                 />
                             </TabsContent>
                         );
diff --git a/apps/st/src/components/statistics/review/SewageReservoirPumpRvw.tsx b/apps/st/src/components/statistics/review/SewageReservoirPumpRvw.tsx
index 4a250d2aa..3c9f2d34d 100644
--- a/apps/st/src/components/statistics/review/SewageReservoirPumpRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewageReservoirPumpRvw.tsx
@@ -1,19 +1,72 @@
-import { useState, useMemo, useRef } from "react";
-import TabDataGrid from "@/components/module/TabDataGrid";
-import SearchForm from "@/components/module/SearchForm";
-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 { LoadingWithAnimation } from "@common/components";
+import { useMemo, useRef, useState } from "react";
 
-import { useAlertStore } from "@/shared/lib";
+import { useAlertStore, useUserStore } from "@/shared/lib";
 import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
-import { SewageReservoirPumpInfoListRvw } from "@/components/util/column/review/SewageReservoirPumpRvwColumn";
-import type { ColumnInfoList, ColumnConfig } from "@/components/type/DataGrid.type";
-import type { SearchFormValues } from "@/components/type/SearchForm.type";
-import { toGridRows } from "@/components/util/grid/gridFunction";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
 import type { SewerReservoirRequestParams } from "@/entities/statistics/model/sewage-reservoir-pump-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
+import ReturnButton from "@/components/button/ReturnButton";
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
+import { SewageReservoirPumpInfoListRvw } from "@/components/util/column/review/SewageReservoirPumpRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
+
+const firstTabKey = SewageReservoirPumpInfoListRvw[0]?.tabKey ?? "ST00040001";
+
+async function fetchSewageReservoirPumpReviewTab(
+    tabKey: string,
+    searchParam: SewerReservoirRequestParams,
+) {
+    if (tabKey === "ST00040001") {
+        return statisticsManagementApi.getSewerReservoirList(searchParam);
+    }
+    if (tabKey === "ST00040002") {
+        return statisticsManagementApi.getPumpStationList(searchParam);
+    }
+    return null;
+}
+
+function getListDataByTab(tabKey: string, responseData: unknown): object[] {
+    if (Array.isArray(responseData)) {
+        return responseData as object[];
+    }
+    if (!responseData || typeof responseData !== "object") {
+        return [];
+    }
+
+    const data = responseData as Record<string, unknown>;
+    if (tabKey === "ST00040001") {
+        const list = data.sewerReservoirList ?? data.facilitiesList;
+        return Array.isArray(list) ? (list as object[]) : [];
+    }
+    if (tabKey === "ST00040002") {
+        const list = data.pumpStationList ?? data.pumpingStationList;
+        return Array.isArray(list) ? (list as object[]) : [];
+    }
+    return [];
+}
+
+function extractStatsStatusInfo(data: unknown): StatsStatusInfo | null {
+    if (!data || typeof data !== "object" || Array.isArray(data)) return null;
+    const ssi = (data as { statsStatusInfo?: StatsStatusInfo }).statsStatusInfo;
+    return ssi && typeof ssi === "object" ? ssi : null;
+}
 
 /**
  * 하수도 통계 검토 04. 하수저류 시설 및 빗물 펌프장
@@ -22,11 +75,26 @@ import type { SewerReservoirRequestParams } from "@/entities/statistics/model/se
  */
 const SewageReservoirPumpRvw = () => {
     const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
     const [isLoading, setIsLoading] = useState<boolean>(false);
-    const [activeTab, setActiveTab] = useState<string>('ST00040001');
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
     const searchParamRef = useRef<SewerReservoirRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoggedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
 
     const columnInfo = useMemo(() => {
         return SewageReservoirPumpInfoListRvw.map((tab: ColumnInfoList) => ({
@@ -39,44 +107,116 @@ const SewageReservoirPumpRvw = () => {
         }));
     }, []);
 
+    const activeStatsCd = activeStatsStatusInfo.statsCd ?? activeTab;
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsCd,
+        };
+    }, [activeStatsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsCd;
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
     const handleReset = () => {
         setRowDataMap(new Map());
-        setActiveTab('ST00040001');
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
         searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoggedRef.current.clear();
     };
 
     const handleSearch = async (values: SearchFormValues) => {
-        if (!values.sido || values.sido === 'ALL') {
-            alert('시도를 선택해주세요.');
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
             return;
         }
 
-        setActiveTab('ST00040001');
-        setRowDataMap(new Map());
-
         try {
             setIsLoading(true);
+            setLastSearchValues(values);
 
-            const searchParam: SewerReservoirRequestParams = { 
+            const searchParam: SewerReservoirRequestParams = {
                 statsYr: values.year,
                 sewerBzmnCd: values.bsnmCd,
                 ctpvNm: values.sido,
-                sggNm: values.gugun === 'ALL' ? '' : values.gugun,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
             };
 
             searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoggedRef.current.clear();
 
-            const response = await statisticsManagementApi.getSewerReservoirList(searchParam);
+            const response = await fetchSewageReservoirPumpReviewTab(activeTab, searchParam);
 
-            if (response?.status === 'success' && response.data) {
-                const newRowDataMap = new Map<string, Record<string, string | number>[]>();
-                newRowDataMap.set('ST00040001', toGridRows(response.data as object[]));
-                setRowDataMap(newRowDataMap);
+            if (response?.status === "success" && response.data) {
+                const ssi = extractStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi ?? {});
+                    return next;
+                });
+                const listData = getListDataByTab(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(listData));
+                    return next;
+                });
             } else {
-                alert(response?.message || "데이터가 없습니다.");
+                setTabStatsStatusInfoMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
             }
         } catch {
-            alert('데이터 조회 중 오류가 발생했습니다.');
+            setTabStatsStatusInfoMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
         } finally {
             setIsLoading(false);
         }
@@ -85,38 +225,119 @@ const SewageReservoirPumpRvw = () => {
     const handleActiveTabChange = async (tabKey: string) => {
         setActiveTab(tabKey);
 
-        const existingAData = rowDataMap.get('ST00040001');
         const activeTabData = rowDataMap.get(tabKey);
-
-        const hasAData = Array.isArray(existingAData) && existingAData.length > 0;
         const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
 
-        if (hasAData && !hasActiveTabData && searchParamRef.current) {
-            try {
-                setIsLoading(true);
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoggedRef.current.has(tabKey) &&
+            searchDoneRef.current;
 
-                let response;
+        if (!canLazyLoad) return;
 
-                if (tabKey === 'ST00040001') {
-                    response = await statisticsManagementApi.getSewerReservoirList(searchParamRef.current);
-                } else if (tabKey === 'ST00040002') {
-                    response = await statisticsManagementApi.getPumpStationList(searchParamRef.current);
-                }
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
 
-                if (response?.status === 'success' && response.data) {
-                    setRowDataMap(prev => {
-                        const next = new Map(prev);
-                        next.set(tabKey, toGridRows(response.data as object[]));
-                        return next;
-                    });
-                } else if (response) {
-                    alert(response?.message || "데이터가 없습니다.");
-                }
-            } catch {
-                alert('데이터 조회 중 오류가 발생했습니다.');
-            } finally {
-                setIsLoading(false);
+        try {
+            setIsLoading(true);
+
+            const response = await fetchSewageReservoirPumpReviewTab(tabKey, searchParam);
+            lazyTabLoggedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi ?? {});
+                    return next;
+                });
+                const listData = getListDataByTab(tabKey, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, toGridRows(listData));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
             }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
+    };
+
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
         }
     };
 
@@ -124,14 +345,19 @@ const SewageReservoirPumpRvw = () => {
         <div className="relative">
             <SearchForm onSubmit={handleSearch} onReset={handleReset} />
 
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={() => { }} />
-                    <ApproveButton approveFunc={() => { }} />
-                    <ReturnButton returnFunc={() => { }} />
-                    <SaveButton saveFunc={() => { }} />
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
-            </div>
+            )}
 
             {isLoading && (
                 <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
@@ -141,16 +367,87 @@ const SewageReservoirPumpRvw = () => {
                 </div>
             )}
 
-            <TabDataGrid
-                columnInfo={columnInfo}
-                isExcelImport={false}
-                rowDataMap={rowDataMap}
-                setRowDataMap={setRowDataMap}
-                activeTab={activeTab}
-                onActiveTabChange={handleActiveTabChange}
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
+            </div>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
             />
         </div>
     );
 };
 
-export default SewageReservoirPumpRvw;
\ No newline at end of file
+export default SewageReservoirPumpRvw;
diff --git a/apps/st/src/components/statistics/review/SewerageFinanceRvw.tsx b/apps/st/src/components/statistics/review/SewerageFinanceRvw.tsx
index 68a5b6cc0..1757350db 100644
--- a/apps/st/src/components/statistics/review/SewerageFinanceRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewerageFinanceRvw.tsx
@@ -1,54 +1,432 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractSewerageFinanceReviewList,
+    extractSewerageFinanceReviewStatsStatusInfo,
+    mapSewerageFinanceReviewRows,
+    type SewerageFinanceReviewRequestParams,
+} from "@/entities/statistics/model/statistics-sewerage-finance-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewerageFinanceInfoListRvw } from "@/components/util/column/review/SewerageFinanceRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
+const firstTabKey = SewerageFinanceInfoListRvw[0]?.tabKey ?? "ST00090001";
 
-// 하수도 통계 관리 09. 하수도 재정
+async function fetchSewerageFinanceReviewTab(
+    tabKey: string,
+    searchParam: SewerageFinanceReviewRequestParams,
+) {
+    if (tabKey === "ST00090001") {
+        return statisticsManagementApi.getSewerageFinanceSettleReviewList(searchParam);
+    }
+    if (tabKey === "ST00090002") {
+        return statisticsManagementApi.getSewerageChargeReviewList(searchParam);
+    }
+    if (tabKey === "ST00090003") {
+        return statisticsManagementApi.getSewerageUsageFeeReviewList(searchParam);
+    }
+    if (tabKey === "ST00090004") {
+        return statisticsManagementApi.getCauserBurdenReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 09. 하수도 재정
 const SewerageFinanceRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState<boolean>(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<SewerageFinanceReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoggedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return SewerageFinanceInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoggedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: SewerageFinanceReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoggedRef.current.clear();
+
+            const response = await fetchSewerageFinanceReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewerageFinanceReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractSewerageFinanceReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapSewerageFinanceReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoggedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchSewerageFinanceReviewTab(tabKey, searchParam);
+            lazyTabLoggedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewerageFinanceReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractSewerageFinanceReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapSewerageFinanceReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={SewerageFinanceInfoListRvw} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
-
-export default SewerageFinanceRvw;
\ No newline at end of file
+export default SewerageFinanceRvw;
diff --git a/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx b/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
index c13c93dd5..e55fa0cd8 100644
--- a/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
+++ b/apps/st/src/components/statistics/review/SeweragePenetrationRateRvw.tsx
@@ -18,7 +18,7 @@ import type {
 import { statisticsApi } from "@/entities/statistics/api/statistics-service";
 import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
-import { toGridRows } from "@/components/util/grid/gridFunction";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 import {
     ReviewOpinionDialog,
     type ReviewOpinionDialogContext,
@@ -245,6 +245,7 @@ const SeweragePenetrationRateRvw = () => {
                 rowStartNum={columnInfo.rowStartNum}
                 rowData={rowData}
                 setRowData={setRowData}
+                cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
             />
 
             <ReviewOpinionDialog
diff --git a/apps/st/src/components/statistics/review/SewerageServiceLevelRvw.tsx b/apps/st/src/components/statistics/review/SewerageServiceLevelRvw.tsx
index e8aa771df..224bef5eb 100644
--- a/apps/st/src/components/statistics/review/SewerageServiceLevelRvw.tsx
+++ b/apps/st/src/components/statistics/review/SewerageServiceLevelRvw.tsx
@@ -1,53 +1,433 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractSewerageServiceLevelReviewList,
+    extractSewerageServiceLevelReviewStatsStatusInfo,
+    mapSewerageServiceLevelReviewRows,
+    type SewerageServiceLevelReviewRequestParams,
+} from "@/entities/statistics/model/statistics-sewerage-service-level-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
-
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type {
+    ColumnConfig,
+    ColumnInfo,
+    ColumnInfoList,
+} from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { SewerageServiceLevelInfoListRvw } from "@/components/util/column/review/SewerageServiceLevelRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-// 하수도 통계 관리 13. 하수도 서비스 수준
+const firstTabKey = SewerageServiceLevelInfoListRvw[0]?.tabKey ?? "ST00130001";
+
+async function fetchServiceLevelReviewTab(
+    tabKey: string,
+    searchParam: SewerageServiceLevelReviewRequestParams,
+) {
+    if (tabKey === "ST00130001") {
+        return statisticsManagementApi.getSewageComplaintReviewList(searchParam);
+    }
+    if (tabKey === "ST00130002") {
+        return statisticsManagementApi.getResidentFriendlyFacilityReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 13. 하수도 서비스 수준
 const SewerageServiceLevelRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<SewerageServiceLevelReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoadedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return SewerageServiceLevelInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoadedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: SewerageServiceLevelReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+                swtrmtFcltNm: values.fctName,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoadedRef.current.clear();
+
+            const response = await fetchServiceLevelReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewerageServiceLevelReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractSewerageServiceLevelReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapSewerageServiceLevelReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                setRowDataMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            setRowDataMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoadedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchServiceLevelReviewTab(tabKey, searchParam);
+            lazyTabLoadedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractSewerageServiceLevelReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractSewerageServiceLevelReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapSewerageServiceLevelReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={SewerageServiceLevelInfoListRvw} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
-
 export default SewerageServiceLevelRvw;
diff --git a/apps/st/src/components/statistics/review/WaterReuseRvw.tsx b/apps/st/src/components/statistics/review/WaterReuseRvw.tsx
index e642a4448..ea2c16854 100644
--- a/apps/st/src/components/statistics/review/WaterReuseRvw.tsx
+++ b/apps/st/src/components/statistics/review/WaterReuseRvw.tsx
@@ -1,51 +1,436 @@
-import { useState } from "react";
+import { useMemo, useRef, useState } from "react";
 
-import { TabDataGrid } from "@rsone/components";
-import SearchForm from "@/components/module/SearchForm";
-import SaveButton from "@/components/button/SaveButton";
-import ApproveButton from "@/components/button/ApproveButton";
-import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import { useAlertStore, useUserStore } from "@/shared/lib";
+import { statisticsManagementApi } from "@/entities/statistics/api/statistics-management-service";
+import { statisticsApi } from "@/entities/statistics/api/statistics-service";
+import {
+    extractWaterReuseReviewList,
+    extractWaterReuseReviewStatsStatusInfo,
+    mapWaterReuseReviewRows,
+    type WaterReuseReviewRequestParams,
+} from "@/entities/statistics/model/statistics-water-reuse-review-interface";
+import type { StatsStatusInfo } from "@/entities/statistics/model/statistics-sewage-pipe-review-interface";
+import type {
+    ReviewerInfoRequest,
+    ReviewOpinionSaveRequest,
+} from "@/entities/statistics/model/statistics-interface";
+import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
+
+import SubmitButton from "@/components/button/SumitButton";
 import ReturnButton from "@/components/button/ReturnButton";
+import ReviewOpinionButton from "@/components/button/ReviewOpinionButton";
+import DataGrid from "@/components/module/DataGrid";
+import SearchForm from "@/components/module/SearchForm";
+import { ReturnReasonDialog } from "@/components/statistics/review/ReturnReasonDialog";
+import { ReviewSubmitDialog } from "@/components/statistics/review/ReviewSubmitDialog";
+import {
+    ReviewOpinionDialog,
+    type ReviewOpinionDialogContext,
+} from "@/components/statistics/review/ReviewOpinionDialog";
+import type { ColumnConfig, ColumnInfo, ColumnInfoList } from "@/components/type/DataGrid.type";
+import type { SearchFormValues } from "@/components/type/SearchForm.type";
+import { WaterReuseInfoListRvw } from "@/components/util/column/review/WaterReuseRvwColumn";
+import { reviewRowTypeCurrCellStyleCallback, toGridRows } from "@/components/util/grid/gridFunction";
 
-import { WaterReuseInfoList } from "@/components/util/column/review/WaterReuseRvwColumn";
+const firstTabKey = WaterReuseInfoListRvw[0]?.tabKey ?? "ST00100001";
 
+async function fetchWaterReuseReviewTab(
+    tabKey: string,
+    searchParam: WaterReuseReviewRequestParams,
+) {
+    if (tabKey === "ST00100001") {
+        return statisticsManagementApi.getWaterReuseReuseStatusReviewList(searchParam);
+    }
+    if (tabKey === "ST00100002") {
+        return statisticsManagementApi.getWaterReuseGrayWaterReviewList(searchParam);
+    }
+    if (tabKey === "ST00100003") {
+        return statisticsManagementApi.getWaterReuseRainwaterReviewList(searchParam);
+    }
+    if (tabKey === "ST00100004") {
+        return statisticsManagementApi.getWaterReuseRegStatusReviewList(searchParam);
+    }
+    if (tabKey === "ST00100005") {
+        return statisticsManagementApi.getWaterReuseSncnStatusReviewList(searchParam);
+    }
+    return null;
+}
+
+// 하수도 통계 검토 10. 물 재이용
 const WaterReuseRvw = () => {
+    const { setMessage: alert } = useAlertStore((state) => state);
+    const userInfo = useUserStore((state) => state.userInfo);
     const [rowDataMap, setRowDataMap] = useState<Map<string, Record<string, string | number>[]>>(new Map());
+    const [isLoading, setIsLoading] = useState(false);
+    const [activeTab, setActiveTab] = useState<string>(firstTabKey);
+    const [reviewOpinionOpen, setReviewOpinionOpen] = useState(false);
+    const [returnDialogOpen, setReturnDialogOpen] = useState(false);
+    const [submitDialogOpen, setSubmitDialogOpen] = useState(false);
+    const [lastSearchValues, setLastSearchValues] = useState<SearchFormValues | null>(null);
+    const [tabStatsStatusInfoMap, setTabStatsStatusInfoMap] = useState<
+        Map<string, StatsStatusInfo>
+    >(new Map());
 
-    const approveFunc = () => {
-        console.log('approveFunc');
-        // 승인 로직
+    const searchParamRef = useRef<WaterReuseReviewRequestParams | null>(null);
+    const searchDoneRef = useRef(false);
+    const lazyTabLoadedRef = useRef<Set<string>>(new Set());
+
+    const activeStatsStatusInfo = useMemo(
+        () => tabStatsStatusInfoMap.get(activeTab) ?? {},
+        [tabStatsStatusInfoMap, activeTab],
+    );
+
+    const columnInfo = useMemo(() => {
+        return WaterReuseInfoListRvw.map((tab: ColumnInfoList) => ({
+            ...tab,
+            columns: (tab.columns ?? []).map((col: ColumnConfig) => ({
+                ...col,
+                editable: false as const,
+                styleName: col.styleName ?? ("rg-cell-readonly" as const),
+            })),
+        }));
+    }, []);
+
+    const reviewOpinionContext = useMemo<ReviewOpinionDialogContext | null>(() => {
+        if (lastSearchValues == null) return null;
+        return {
+            statsYr: lastSearchValues.year ?? "",
+            sewerBzmnCd: lastSearchValues.bsnmCd ?? "",
+            statsCd: activeStatsStatusInfo.statsCd ?? "",
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues]);
+
+    const latestReviewOpinion = activeStatsStatusInfo.splmntOpnnCn ?? "";
+    const latestProcessHistory = activeStatsStatusInfo.wrterOpnnCn ?? "";
+
+    const submitDialogContext = useMemo<ReviewerInfoRequest | null>(() => {
+        if (lastSearchValues == null) return null;
+
+        const statsYr = lastSearchValues.year ?? "";
+        const sewerBzmnCd = lastSearchValues.bsnmCd ?? "";
+        const statsCd = activeStatsStatusInfo.statsCd ?? "";
+        const instSeCd = userInfo?.instSeCd ?? "";
+
+        if (!statsYr || !sewerBzmnCd || !statsCd || !instSeCd) {
+            return null;
+        }
+
+        return {
+            statsYr,
+            sewerBzmnCd,
+            statsCd,
+            instSeCd,
+        };
+    }, [activeStatsStatusInfo.statsCd, lastSearchValues, userInfo?.instSeCd]);
+
+    const { showReviewOpinionButton, showReturnButton, showSubmitButton } = useMemo(() => {
+        const statsStatusInfo = activeStatsStatusInfo;
+        const submit =
+            statsStatusInfo.submitStatusCd != null
+                ? String(statsStatusInfo.submitStatusCd)
+                : "";
+        const prvn =
+            statsStatusInfo.prvnStatusCd != null ? String(statsStatusInfo.prvnStatusCd) : "";
+        const submitIs3 = submit === "3";
+        const reviewSubmitVisible = submitIs3 && (prvn === "0" || prvn === "1");
+        return {
+            showReviewOpinionButton: reviewSubmitVisible,
+            showSubmitButton: reviewSubmitVisible,
+            showReturnButton: submitIs3 && prvn !== "3",
+        };
+    }, [activeStatsStatusInfo]);
+
+    const showActionBar =
+        showReviewOpinionButton || showReturnButton || showSubmitButton;
+
+    const handleReset = () => {
+        setRowDataMap(new Map());
+        setActiveTab(firstTabKey);
+        setTabStatsStatusInfoMap(new Map());
+        setReviewOpinionOpen(false);
+        setReturnDialogOpen(false);
+        setSubmitDialogOpen(false);
+        setLastSearchValues(null);
+        searchParamRef.current = null;
+        searchDoneRef.current = false;
+        lazyTabLoadedRef.current.clear();
     };
 
-    const saveFunc = () => {
-        console.log('submit');
-        // 저장 로직
+    const handleSearch = async (values: SearchFormValues) => {
+        if (!values.sido || values.sido === "ALL") {
+            alert("시도를 선택해주세요.");
+            return;
+        }
+
+        try {
+            setIsLoading(true);
+            setLastSearchValues(values);
+
+            const searchParam: WaterReuseReviewRequestParams = {
+                statsYr: values.year,
+                sewerBzmnCd: values.bsnmCd,
+                ctpvNm: values.sido,
+                sggNm: values.gugun === "ALL" ? "" : values.gugun,
+                swtrmtFcltNm: values.fctName,
+            };
+
+            searchParamRef.current = searchParam;
+            searchDoneRef.current = true;
+            lazyTabLoadedRef.current.clear();
+
+            const response = await fetchWaterReuseReviewTab(activeTab, searchParam);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractWaterReuseReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, ssi);
+                    return next;
+                });
+                const listData = extractWaterReuseReviewList(activeTab, response.data);
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(activeTab, toGridRows(mapWaterReuseReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                setTabStatsStatusInfoMap(new Map());
+                alert(response?.message || "데이터 조회 중 오류가 발생했습니다.");
+            }
+        } catch {
+            setTabStatsStatusInfoMap(new Map());
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const reviewOpinionFunc = () => {
-        console.log('reviewOpinionFunc');
-        // 검토의견 작성
+    const handleActiveTabChange = async (tabKey: string) => {
+        setActiveTab(tabKey);
+
+        const activeTabData = rowDataMap.get(tabKey);
+        const hasActiveTabData = Array.isArray(activeTabData) && activeTabData.length > 0;
+
+        const canLazyLoad =
+            searchParamRef.current &&
+            !hasActiveTabData &&
+            !lazyTabLoadedRef.current.has(tabKey) &&
+            searchDoneRef.current;
+
+        if (!canLazyLoad) return;
+
+        const searchParam = searchParamRef.current;
+        if (!searchParam) return;
+
+        try {
+            setIsLoading(true);
+
+            const response = await fetchWaterReuseReviewTab(tabKey, searchParam);
+            lazyTabLoadedRef.current.add(tabKey);
+
+            if (response?.status === "success" && response.data) {
+                const ssi = extractWaterReuseReviewStatsStatusInfo(response.data);
+                setTabStatsStatusInfoMap((prev) => {
+                    const next = new Map(prev);
+                    next.set(tabKey, ssi);
+                    return next;
+                });
+                setRowDataMap((prev) => {
+                    const next = new Map(prev);
+                    const listData = extractWaterReuseReviewList(tabKey, response.data);
+                    next.set(tabKey, toGridRows(mapWaterReuseReviewRows(listData)));
+                    return next;
+                });
+            } else {
+                alert(response?.message || "데이터가 없습니다.");
+            }
+        } catch {
+            alert("데이터 조회 중 오류가 발생했습니다.");
+        } finally {
+            setIsLoading(false);
+        }
     };
 
-    const returnFunc = () => {
-        console.log('returnFunc');
-        // 반려 
+    const submitFunc = () => {
+        if (submitDialogContext == null) {
+            alert("조회 후 제출할 수 있습니다.");
+            return;
+        }
+
+        setSubmitDialogOpen(true);
+    };
+
+    const reviewOpinionFunc = async () => {
+        if (reviewOpinionContext == null) {
+            alert("조회 후 검토의견을 작성할 수 있습니다.");
+            return;
+        }
+
+        try {
+            const detailRes = await statisticsApi.getReviewOpinionDetail({
+                statsYr: reviewOpinionContext.statsYr,
+                sewerBzmnCd: reviewOpinionContext.sewerBzmnCd,
+                statsCd: reviewOpinionContext.statsCd,
+            });
+
+            if (detailRes.status !== "success") {
+                alert(detailRes.message || "검토의견 조회에 실패했습니다.");
+                return;
+            }
+
+            const row = detailRes.data?.[0];
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: row?.splmntOpnnCn ?? "",
+                    wrterOpnnCn: row?.wrterOpnnCn ?? "",
+                });
+                return next;
+            });
+            setReviewOpinionOpen(true);
+        } catch {
+            alert("검토의견 조회 중 오류가 발생했습니다.");
+        }
+    };
+
+    const saveReviewOpinion = async (param: ReviewOpinionSaveRequest) => {
+        try {
+            const response = await statisticsApi.saveReviewOpinion(param);
+            if (response.status !== "success") {
+                alert(response.message || "저장에 실패했습니다.");
+                return;
+            }
+            alert(response.message || "저장되었습니다.");
+            setTabStatsStatusInfoMap((prev) => {
+                const next = new Map(prev);
+                next.set(activeTab, {
+                    ...(next.get(activeTab) ?? {}),
+                    splmntOpnnCn: param.splmntOpnnCn,
+                    wrterOpnnCn: param.wrterOpnnCn,
+                });
+                return next;
+            });
+        } catch {
+            alert("저장 중 오류가 발생했습니다.");
+        }
+    };
+
+    const returnFunc = () => setReturnDialogOpen(true);
+
+    const handleSaveReturnReason = async () => {
+        if (lastSearchValues != null) {
+            await handleSearch(lastSearchValues);
+        }
     };
 
     return (
-        <>
-            <SearchForm fctName={true} />
-            <div className="card !py-0">
-                <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
-                    <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
-                    <ApproveButton approveFunc={approveFunc} />
-                    <ReturnButton returnFunc={returnFunc} />
-                    <SaveButton saveFunc={saveFunc} />
+        <div className="relative">
+            <SearchForm onSubmit={handleSearch} onReset={handleReset} />
+
+            {showActionBar && (
+                <div className="card !py-0">
+                    <div className="flex justify-end items-center gap-[0.6rem] m-[0.6rem]">
+                        {showReviewOpinionButton && (
+                            <ReviewOpinionButton reviewOpinionFunc={reviewOpinionFunc} />
+                        )}
+                        {showReturnButton && <ReturnButton returnFunc={returnFunc} />}
+                        {showSubmitButton && (
+                            <SubmitButton submitFunc={() => submitFunc()} />
+                        )}
+                    </div>
                 </div>
+            )}
+
+            {isLoading && (
+                <div className="absolute inset-0 z-50 [data-theme='black']:bg-transparent rounded-lg p-10 flex justify-center items-center">
+                    <div className="relative size-[5rem]">
+                        <LoadingWithAnimation color="primary" />
+                    </div>
+                </div>
+            )}
+
+            <div className="flex flex-col gap-[0.6rem] mx-[0.6rem]">
+                <Tabs
+                    value={activeTab}
+                    onValueChange={(v) => void handleActiveTabChange(v)}
+                    className="w-full"
+                    variant="default"
+                >
+                    <TabsList>
+                        {columnInfo.map((info) => (
+                            <TabsTrigger key={info.tabKey} value={info.tabKey}>
+                                {info.tabLabel || info.tabKey}
+                            </TabsTrigger>
+                        ))}
+                    </TabsList>
+                    {columnInfo.map((info) => {
+                        const tabKey = info.tabKey;
+                        if (!info.columns || !info.columnLayout) {
+                            return null;
+                        }
+
+                        const rowData = rowDataMap.get(tabKey) ?? [];
+                        const gridColumnInfo: ColumnInfo = {
+                            columns: info.columns,
+                            columnLayout: info.columnLayout,
+                        };
+
+                        return (
+                            <TabsContent key={tabKey} value={tabKey}>
+                                <DataGrid
+                                    columnInfo={gridColumnInfo}
+                                    rowStartNum={info.rowStartNum}
+                                    excelExportFileSuffix={info.tabLabel || tabKey}
+                                    rowData={rowData}
+                                    setRowData={(updater) => {
+                                        setRowDataMap((prev) => {
+                                            const next = new Map(prev);
+                                            const cur = next.get(tabKey) ?? [];
+                                            const n =
+                                                typeof updater === "function" ? updater(cur) : updater;
+                                            next.set(tabKey, n);
+                                            return next;
+                                        });
+                                    }}
+                                    isExcelImport={false}
+                                    isExcelExport
+                                    showHeaderCheckbox={false}
+                                    fixedColumns={info.fixedColumns}
+                                    enableSort={false}
+                                    cellStyleCallback={reviewRowTypeCurrCellStyleCallback}
+                                />
+                            </TabsContent>
+                        );
+                    })}
+                </Tabs>
             </div>
-            <TabDataGrid columnInfo={WaterReuseInfoList} isExcelImport={false} rowDataMap={rowDataMap} setRowDataMap={setRowDataMap} />
-        </>
+            <ReviewOpinionDialog
+                open={reviewOpinionOpen}
+                onOpenChange={setReviewOpinionOpen}
+                context={reviewOpinionContext}
+                initialReviewOpinion={latestReviewOpinion}
+                initialProcessHistory={latestProcessHistory}
+                onSave={saveReviewOpinion}
+            />
+            <ReviewSubmitDialog
+                open={submitDialogOpen}
+                onOpenChange={setSubmitDialogOpen}
+                context={submitDialogContext}
+                onSubmitted={async () => {
+                    if (lastSearchValues != null) {
+                        await handleSearch(lastSearchValues);
+                    }
+                }}
+            />
+            <ReturnReasonDialog
+                open={returnDialogOpen}
+                onOpenChange={setReturnDialogOpen}
+                context={reviewOpinionContext}
+                onSave={handleSaveReturnReason}
+            />
+        </div>
     );
 };
 
-export default WaterReuseRvw;
\ No newline at end of file
+export default WaterReuseRvw;
diff --git a/apps/st/src/components/statistics/total/SewageExcretaRelatedTot.tsx b/apps/st/src/components/statistics/total/SewageExcretaRelatedTot.tsx
index 4a3e1cc56..cbdf98747 100644
--- a/apps/st/src/components/statistics/total/SewageExcretaRelatedTot.tsx
+++ b/apps/st/src/components/statistics/total/SewageExcretaRelatedTot.tsx
@@ -3,7 +3,6 @@ import { useAlertStore } from "@/shared/lib";
 import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
 import SearchForm from "@/components/module/SearchForm";
 import DataGrid from "@/components/module/DataGrid";
-import type { ColumnInfo } from "@/components/type/DataGrid.type";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { toGridRows } from "@/components/util/grid/gridFunction";
 import CellColorInfo from "./CellColorInfo";
diff --git a/apps/st/src/components/statistics/total/SewageExcretaSlurgeTot.tsx b/apps/st/src/components/statistics/total/SewageExcretaSlurgeTot.tsx
index c251aff5c..ffd2db631 100644
--- a/apps/st/src/components/statistics/total/SewageExcretaSlurgeTot.tsx
+++ b/apps/st/src/components/statistics/total/SewageExcretaSlurgeTot.tsx
@@ -118,7 +118,7 @@ const loadGridData = async (tabKey: string, values: SearchFormValues): Promise<b
             } else {
                 lastSearchedValuesRef.current = null;
             }
-        } catch (error) {
+        } catch {
             alert("데이터 조회 중 오류가 발생했습니다.");
             lastSearchedValuesRef.current = null;
         } finally {
@@ -137,7 +137,7 @@ const loadGridData = async (tabKey: string, values: SearchFormValues): Promise<b
         try {
             setIsLoading(true);
             await loadGridData(tabKey, values);
-        } catch (error) {
+        } catch {
             alert("데이터 조회 중 오류가 발생했습니다.");
         } finally {
             setIsLoading(false);
diff --git a/apps/st/src/components/statistics/total/SewerageServiceLevelTot.tsx b/apps/st/src/components/statistics/total/SewerageServiceLevelTot.tsx
index a8e483c1d..f5a60531f 100644
--- a/apps/st/src/components/statistics/total/SewerageServiceLevelTot.tsx
+++ b/apps/st/src/components/statistics/total/SewerageServiceLevelTot.tsx
@@ -3,7 +3,6 @@ import { useAlertStore } from "@/shared/lib";
 import { LoadingWithAnimation, Tabs, TabsContent, TabsList, TabsTrigger } from "@common/components";
 import SearchForm from "@/components/module/SearchForm";
 import DataGrid from "@/components/module/DataGrid";
-import type { ColumnInfo } from "@/components/type/DataGrid.type";
 import type { SearchFormValues } from "@/components/type/SearchForm.type";
 import { toGridRows } from "@/components/util/grid/gridFunction";
 import CellColorInfo from "./CellColorInfo";
diff --git a/apps/st/src/components/util/column/review/ExcretaTreatmentFacilityRvwColumn.ts b/apps/st/src/components/util/column/review/ExcretaTreatmentFacilityRvwColumn.ts
index 3cf7f9343..1ce10d9ed 100644
--- a/apps/st/src/components/util/column/review/ExcretaTreatmentFacilityRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/ExcretaTreatmentFacilityRvwColumn.ts
@@ -1,118 +1,298 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 07.분뇨처리 시설
-const rawServiceLevelList = [
-    {
-        tabKey: 'a',
-        tabLabel: '민원',
-        rowStartNum: 2,
-        fixedColumns: 2,
-        columns: [
-            /* 1. 기본 정보 */
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerDecimal1ArrayByDivision,
+    footerDecimal3ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
 
-            /* 2. 하수처리 인구 */
-            { name: 'POPLTN_SM', fieldName: '하수처리인구(명)', header: { text: '하수처리인구\n(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
 
-            /* 3. 민원유형 (단위: 건) */
-            { name: 'CVPL_CM', fieldName: '총계(민원)', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_DCWTR_QLTWTR', fieldName: '악취', header: { text: '악취' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_BSML', fieldName: '하수관로', header: { text: '하수관로' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_FIVW', fieldName: '배수설비', header: { text: '배수설비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_POLLUTN_ACDNT', fieldName: '맨홀', header: { text: '맨홀' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_SSOS', fieldName: '정화조', header: { text: '정화조' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_CHRGE', fieldName: '하수도요금', header: { text: '하수도요금' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_ETC', fieldName: '기타(민원)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-
-            /* 4. 성과 지표 및 비고 */
-            { name: 'STDR_POPLTN_PER_CVPL', fieldName: '기준인구당 민원건수(건/10,000명)', header: { text: '기준인구당\n민원건수\n(건/10,000명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN',
-            'POPLTN_SM',
-            {
-                name: 'complaintTypeGroup',
-                header: { text: '민원유형(건)' },
-                items: [
-                    'CVPL_CM', 
-                    'CVPL_DCWTR_QLTWTR', 
-                    'CVPL_BSML', 
-                    'CVPL_FIVW', 
-                    'CVPL_POLLUTN_ACDNT', 
-                    'CVPL_SSOS', 
-                    'CVPL_CHRGE', 
-                    'CVPL_ETC'
-                ]
-            },
-            'STDR_POPLTN_PER_CVPL',
-            'RMK'
-        ]
-    },
-    {
-        tabKey: 'b',
-        tabLabel: '주민친화시설',
-        rowStartNum: 2,
-        fixedColumns: 5,
-        columns: [
-            /* 1. 기본 및 시설 정보 */
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'BSC_FCT_NM', fieldName: '처리장명', header: { text: '처리장명' } },
-            { name: 'FCT_CPC', fieldName: '시설용량(㎥/일)', header: { text: '시설용량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-
-            /* 2. 처리장 전체 면적 */
-            { name: 'PRCPLT_AR', fieldName: '처리장 면적(㎡)', header: { text: '처리장\n면적(㎡)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-
-            /* 3. 주민친화시설 면적 상세 (단위: ㎡) */
-            { name: 'TOTAL_AR', fieldName: '총계(시설)', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'RESTRM_AR', fieldName: '휴게시설', header: { text: '휴게시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CHILDPLAY_AR', fieldName: '어린이놀이공간', header: { text: '어린이놀이공간' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'ALSFC_AR', fieldName: '체력단련시설', header: { text: '체력단련시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'PLGRND_AR', fieldName: '운동시설', header: { text: '운동시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'PRKPLCE_AR', fieldName: '주차장', header: { text: '주차장' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CTLSTT_AR', fieldName: '교육 및 문화시설', header: { text: '교육 및\n문화시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'NRPRK_AR', fieldName: '습지조성(생태공원)', header: { text: '습지조성\n(생태공원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'ETC_AR', fieldName: '기타(시설)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-
-            /* 4. 비고 */
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'BSC_FCT_NM',
-            'FCT_CPC',
-            'YR_GBN',
-            'PRCPLT_AR',
-            {
-                name: 'friendlyFacilityGroup',
-                header: { text: '주민친화시설 면적(㎡)' },
-                items: [
-                    'TOTAL_AR',
-                    'RESTRM_AR',
-                    'CHILDPLAY_AR',
-                    'ALSFC_AR',
-                    'PLGRND_AR',
-                    'PRKPLCE_AR',
-                    'CTLSTT_AR',
-                    'NRPRK_AR',
-                    'ETC_AR'
-                ]
-            },
-            'RMK'
-        ]
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
     }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
 ];
 
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
 
-export const ExcretaTreatmentFacilityInfoList = rawServiceLevelList.map(tab => ({
+// 하수도 통계 검토 07. 분뇨처리시설
+const rawExcretaTreatmentFacilityList = [
+    {
+        tabKey: "ST00070001",
+        tabLabel: "분뇨처리시설",
+        rowStartNum: 3,
+        fixedColumns: 4,
+        columns: [
+            {
+                name: "ctpvNm",
+                fieldName: "ctpvNm",
+                header: { text: "시도" },
+                mergeCells: true,
+                sortdisable: true,
+                footer: divisionFooterCallbacks,
+            },
+            {
+                name: "sggNm",
+                fieldName: "sggNm",
+                header: { text: "시군구" },
+                mergeCells: true,
+                sortdisable: true,
+            },
+            {
+                name: "displayYear",
+                fieldName: "displayYear",
+                header: { text: "구분" },
+                sortdisable: true,
+                footer: divisionFooterLabelOnly,
+            },
+            { name: "fcltNm", fieldName: "fcltNm", header: { text: "시설명" } },
+            { name: "fcltPstnCn", fieldName: "fcltPstnCn", header: { text: "소재지" } },
+            { name: "telNo", fieldName: "telNo", header: { text: "전화번호" } },
+            { name: "cmptnStrtYmd", fieldName: "cmptnStrtYmd", header: { text: "준공일" } },
+            { name: "oprtngStrtYmd", fieldName: "oprtngStrtYmd", header: { text: "가동개시일" } },
+            {
+                name: "wholPjtcoAmt",
+                fieldName: "wholPjtcoAmt",
+                header: { text: "사업비\n(백만원)" },
+                footer: footerIntArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0",
+            },
+            {
+                name: "prcsFcltCpct",
+                fieldName: "prcsFcltCpct",
+                header: { text: "시설용량\n(㎥/일)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            {
+                name: "cpct",
+                fieldName: "cpct",
+                header: { text: "처리량\n(㎥/일)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            {
+                name: "oprtngDayCnt",
+                fieldName: "oprtngDayCnt",
+                header: { text: "가동일수\n(일/년)" },
+                footer: footerIntArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0",
+            },
+            { name: "prcsMthdExpln", fieldName: "prcsMthdExpln", header: { text: "처리공법" } },
+            { name: "linkTmplntCn", fieldName: "linkTmplntCn", header: { text: "연계처리장명" } },
+            {
+                name: "linkPrcsQnt",
+                fieldName: "linkPrcsQnt",
+                header: { text: "연계처리량\n(㎥/일)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            {
+                name: "inflwBodWqVl",
+                fieldName: "inflwBodWqVl",
+                header: { text: "BOD" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "inflwTocWqVl",
+                fieldName: "inflwTocWqVl",
+                header: { text: "TOC" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "inflwSsWqVl",
+                fieldName: "inflwSsWqVl",
+                header: { text: "SS" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "inflwTnWqVl",
+                fieldName: "inflwTnWqVl",
+                header: { text: "T-N" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "inflwTpWqVl",
+                fieldName: "inflwTpWqVl",
+                header: { text: "T-P" },
+                footer: footerDecimal3ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.000",
+            },
+            {
+                name: "inflwClfgCnt",
+                fieldName: "inflwClfgCnt",
+                header: { text: "대장균\n군수" },
+                footer: footerIntArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0",
+            },
+            {
+                name: "dschgBodWqVl",
+                fieldName: "dschgBodWqVl",
+                header: { text: "BOD" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "dschgTocWqVl",
+                fieldName: "dschgTocWqVl",
+                header: { text: "TOC" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "dschgSsWqVl",
+                fieldName: "dschgSsWqVl",
+                header: { text: "SS" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "dschgTnWqVl",
+                fieldName: "dschgTnWqVl",
+                header: { text: "T-N" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            {
+                name: "dschgTpWqVl",
+                fieldName: "dschgTpWqVl",
+                header: { text: "T-P" },
+                footer: footerDecimal3ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.000",
+            },
+            {
+                name: "dschgClfgCnt",
+                fieldName: "dschgClfgCnt",
+                header: { text: "대장균\n군수" },
+                footer: footerIntArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0",
+            },
+            { name: "wtsysNm", fieldName: "wtsysNm", header: { text: "수계" } },
+            { name: "trbtrNm", fieldName: "trbtrNm", header: { text: "지류" } },
+            { name: "msirbCn", fieldName: "msirbCn", header: { text: "중권역" } },
+            { name: "ssirbCn", fieldName: "ssirbCn", header: { text: "소권역" } },
+            { name: "operMthdCdCn", fieldName: "operMthdCdCn", header: { text: "운영주체\n(자체/공기업/\n민간위탁)" } },
+            {
+                name: "wholNope",
+                fieldName: "wholNope",
+                header: { text: "직원총수\n(명)" },
+                footer: footerIntArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0",
+            },
+            {
+                name: "sftyAcdntEvntcsCnt",
+                fieldName: "sftyAcdntEvntcsCnt",
+                header: { text: "안전사고\n건수\n(건/인/년)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+        ],
+        columnLayout: [
+            {
+                name: "areaGroup",
+                header: { text: "행정구역" },
+                items: [
+                    { column: "ctpvNm", footerUserSpans: [{ colspan: 4 }, { colspan: 4 }] },
+                    "sggNm",
+                ],
+            },
+            "displayYear",
+            "fcltNm",
+            "fcltPstnCn",
+            "telNo",
+            "cmptnStrtYmd",
+            "oprtngStrtYmd",
+            "wholPjtcoAmt",
+            "prcsFcltCpct",
+            "cpct",
+            "oprtngDayCnt",
+            "prcsMthdExpln",
+            "linkTmplntCn",
+            "linkPrcsQnt",
+            {
+                name: "inflwWqGroup",
+                header: { text: "유입수질(mg/L, 개/mL)" },
+                items: [
+                    "inflwBodWqVl",
+                    "inflwTocWqVl",
+                    "inflwSsWqVl",
+                    "inflwTnWqVl",
+                    "inflwTpWqVl",
+                    "inflwClfgCnt",
+                ],
+            },
+            {
+                name: "dschgWqGroup",
+                header: { text: "방류수질(mg/L, 개/mL)" },
+                items: [
+                    "dschgBodWqVl",
+                    "dschgTocWqVl",
+                    "dschgSsWqVl",
+                    "dschgTnWqVl",
+                    "dschgTpWqVl",
+                    "dschgClfgCnt",
+                ],
+            },
+            {
+                name: "wtrAreaGroup",
+                header: { text: "방류수역" },
+                items: ["wtsysNm", "trbtrNm", "msirbCn", "ssirbCn"],
+            },
+            "operMthdCdCn",
+            "wholNope",
+            "sftyAcdntEvntcsCnt",
+        ],
+    },
+];
+
+export const ExcretaTreatmentFacilityInfoList = rawExcretaTreatmentFacilityList.map((tab) => ({
     ...tab,
-    columns: tab.columns.map(col => ({
+    columns: tab.columns.map((col) => ({
         ...col,
-        editable: false 
-    }))
-}));
\ No newline at end of file
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
diff --git a/apps/st/src/components/util/column/review/PrivateSewageFacilityColumn.ts b/apps/st/src/components/util/column/review/PrivateSewageFacilityColumn.ts
index c626ba504..dd6df776f 100644
--- a/apps/st/src/components/util/column/review/PrivateSewageFacilityColumn.ts
+++ b/apps/st/src/components/util/column/review/PrivateSewageFacilityColumn.ts
@@ -1,139 +1,336 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 08.개인하수처리시설
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerDecimal1ArrayByDivision,
+    footerDecimal2ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
+
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
+
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
+    }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
+];
+
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 4 }, { colspan: 4 }] },
+        "sggNm",
+    ],
+};
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+// 하수도 통계 검토 08. 개인하수처리시설
 const rawPrivateSewageList = [
     {
-        tabKey: 'a',
-        tabLabel: '처리용량별 오수처리시설 현황',
+        tabKey: "ST00080001",
+        tabLabel: "처리용량별 오수처리시설",
         rowStartNum: 3,
         fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'STTY_SM', fieldName: '총계', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_SM', fieldName: '계(처리구역 내)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_2', fieldName: '2이하(처리구역 내)', header: { text: '2이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_3', fieldName: '3~10(처리구역 내)', header: { text: '3~10' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_11', fieldName: '11~20(처리구역 내)', header: { text: '11~20' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_21', fieldName: '21~50(처리구역 내)', header: { text: '21~50' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_51', fieldName: '51~100(처리구역 내)', header: { text: '51~100' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_101', fieldName: '101~500(처리구역 내)', header: { text: '101~500' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_INNER_501', fieldName: '501이상(처리구역 내)', header: { text: '501이상' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_SM', fieldName: '계(처리구역 외)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_2', fieldName: '2이하(처리구역 외)', header: { text: '2이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_3', fieldName: '3~10(처리구역 외)', header: { text: '3~10' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_11', fieldName: '11~20(처리구역 외)', header: { text: '11~20' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_21', fieldName: '21~50(처리구역 외)', header: { text: '21~50' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_51', fieldName: '51~100(처리구역 외)', header: { text: '51~100' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_101', fieldName: '101~500(처리구역 외)', header: { text: '101~500' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'STTY_ZONE_OUTER_501', fieldName: '501이상(처리구역 외)', header: { text: '501이상' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            ...reviewAddressColumns,
+            intCol("wholDrtwPrcsFcltCnt", "총계"),
+            intCol("wholStaaCnt", "계"),
+            intCol("step1StaaPrcsQnt", "2이하"),
+            intCol("step2StaaPrcsQnt", "3~10"),
+            intCol("step3StaaPrcsQnt", "11~20"),
+            intCol("step4StaaPrcsQnt", "21~50"),
+            intCol("step5StaaPrcsQnt", "51~100"),
+            intCol("step6StaaPrcsQnt", "101~500"),
+            intCol("step7StaaPrcsQnt", "501이상"),
+            intCol("staaExcpWhol", "계"),
+            intCol("step1StaaExcpPrcsQnt", "2이하"),
+            intCol("step2StaaExcpPrcsQnt", "3~10"),
+            intCol("step3StaaExcpPrcsQnt", "11~20"),
+            intCol("step4StaaExcpPrcsQnt", "21~50"),
+            intCol("step5StaaExcpPrcsQnt", "51~100"),
+            intCol("step6StaaExcpPrcsQnt", "101~500"),
+            intCol("step7StaaExcpPrcsQnt", "501이상"),
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN', 'STTY_SM',
+            reviewAddressLayout,
+            "displayYear",
+            "wholDrtwPrcsFcltCnt",
             {
-                name: 'individualGroup', header: { text: '오수처리시설' },
+                name: "privateSewageFacilityGroup",
+                header: { text: "오수처리시설" },
                 items: [
                     {
-                        name: 'innerGroup', header: { text: '하수처리구역 내(㎥/일)' },
-                        items: ['STTY_ZONE_INNER_SM', 'STTY_ZONE_INNER_2', 'STTY_ZONE_INNER_3', 'STTY_ZONE_INNER_11', 'STTY_ZONE_INNER_21', 'STTY_ZONE_INNER_51', 'STTY_ZONE_INNER_101', 'STTY_ZONE_INNER_501']
+                        name: "insideGroup",
+                        header: { text: "하수처리구역 내(㎥/일)" },
+                        items: [
+                            "wholStaaCnt",
+                            "step1StaaPrcsQnt",
+                            "step2StaaPrcsQnt",
+                            "step3StaaPrcsQnt",
+                            "step4StaaPrcsQnt",
+                            "step5StaaPrcsQnt",
+                            "step6StaaPrcsQnt",
+                            "step7StaaPrcsQnt",
+                        ],
                     },
                     {
-                        name: 'outerGroup', header: { text: '하수처리구역 외(㎥/일)' },
-                        items: ['STTY_ZONE_OUTER_SM', 'STTY_ZONE_OUTER_2', 'STTY_ZONE_OUTER_3', 'STTY_ZONE_OUTER_11', 'STTY_ZONE_OUTER_21', 'STTY_ZONE_OUTER_51', 'STTY_ZONE_OUTER_101', 'STTY_ZONE_OUTER_501']
-                    }
-                ]
+                        name: "outsideGroup",
+                        header: { text: "하수처리구역 외(㎥/일)" },
+                        items: [
+                            "staaExcpWhol",
+                            "step1StaaExcpPrcsQnt",
+                            "step2StaaExcpPrcsQnt",
+                            "step3StaaExcpPrcsQnt",
+                            "step4StaaExcpPrcsQnt",
+                            "step5StaaExcpPrcsQnt",
+                            "step6StaaExcpPrcsQnt",
+                            "step7StaaExcpPrcsQnt",
+                        ],
+                    },
+                ],
             },
-            'RMK'
-        ]
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'b',
-        tabLabel: '정화조현황',
+        tabKey: "ST00080002",
+        tabLabel: "정화조현황",
         rowStartNum: 4,
-        fixedColumns: 1,
+        fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'TOT_FCLTY_CNT', fieldName: '총 시설 수(A+D)', header: { text: '총 시설 수\n(A+D)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_SM', fieldName: '총계 A=(B+C)/2', header: { text: '총계\nA=(B+C)/2' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_NPFL', fieldName: '자연유하', header: { text: '자연유하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_ENFCT_PUMP', fieldName: '강제펌핑식', header: { text: '강제펌핑식' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_TFM', fieldName: '살수여상', header: { text: '살수여상' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_ARTM', fieldName: '폭기방법', header: { text: '폭기방법' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_CTARM', fieldName: '접촉폭기', header: { text: '접촉폭기' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_ETC', fieldName: '기타(방식)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_SM', fieldName: '계(C)', header: { text: '계(C)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_1', fieldName: '10인조 이하', header: { text: '10인조 이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_2', fieldName: '11~20', header: { text: '11~20' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_3', fieldName: '21~30', header: { text: '21~30' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_4', fieldName: '31~50', header: { text: '31~50' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_5', fieldName: '51~199', header: { text: '51~199' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_6', fieldName: '200~499', header: { text: '200~499' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_7', fieldName: '500~999', header: { text: '500~999' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'SPZI_PROC_CPC_8', fieldName: '1,000이상', header: { text: '1,000이상' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
+            ...reviewAddressColumns,
+            intCol("grssFcltCnt", "총 시설 수\n(A+D)"),
+            intCol("staaInsdWhol", "총계\nA=(B+C)/2"),
+            intCol("staaInsdPrcsCpctByWhol", "계(C)"),
+            intCol("staaInsdSttkNprsflCnt", "자연유하"),
+            intCol("step1StaaInsdSttkFrcCnt", "강제펌핑식"),
+            intCol("staaInsdSprktpFltrtbCnt", "살수여상"),
+            intCol("staaInsdAertMthdCnt", "폭기방법"),
+            intCol("staaInsdCntcAertCnt", "접촉폭기"),
+            intCol("staaInsdEtcCnt", "기타"),
+            intCol("step1StaaInsdNope", "10인조\n이하"),
+            intCol("step2StaaInsdNope", "11~20"),
+            intCol("step3StaaInsdNope", "21~30"),
+            intCol("step4StaaInsdNope", "31~50"),
+            intCol("step5StaaInsdNope", "51~199"),
+            intCol("step6StaaInsdNope", "200~499"),
+            intCol("step7StaaInsdNope", "500~999"),
+            intCol("step8StaaInsdNope", "1,000이상"),
+            intCol("staaExcpWhol", "총계\nD=(E+F)/2"),
+            intCol("staaExcpPrcsCpctByWhol", "계(F)"),
+            intCol("staaExcpSttkNprsflCnt", "자연유하"),
+            intCol("step1StaaExcpSttkFrcCnt", "강제펌핑식"),
+            intCol("staaExcpSprktpFltrtbCnt", "살수여상"),
+            intCol("staaExcpAertMthdCnt", "폭기방법"),
+            intCol("staaExcpCntcAertCnt", "접촉폭기"),
+            intCol("staaExcpEtcCnt", "기타"),
+            intCol("step1StaaExcpNope", "10인조\n이하"),
+            intCol("step2StaaExcpNope", "11~20"),
+            intCol("step3StaaExcpNope", "21~30"),
+            intCol("step4StaaExcpNope", "31~50"),
+            intCol("step5StaaExcpNope", "51~199"),
+            intCol("step6StaaExcpNope", "200~499"),
+            intCol("step7StaaExcpNope", "500~999"),
+            intCol("step8StaaExcpNope", "1,000이상"),
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN', 'TOT_FCLTY_CNT',
+            reviewAddressLayout,
+            "displayYear",
+            "grssFcltCnt",
             {
-                name: 'innerMainGroup', header: { text: '하수처리구역 내' },
+                name: "insideSewerGroup",
+                header: { text: "하수처리구역 내" },
                 items: [
-                    'SPZI_SM',
+                    "staaInsdWhol",
                     {
-                        name: 'innerMethodGroup', header: { text: '처리방식별' },
-                        items: [{ name: 'innerTankGroup', header: { text: '부패탱크' }, items: ['SPZI_NPFL', 'SPZI_ENFCT_PUMP'] }, 'SPZI_TFM', 'SPZI_ARTM', 'SPZI_CTARM', 'SPZI_ETC']
+                        name: "insdBGroup",
+                        header: { text: "계(B)" },
+                        items: [
+                            "staaInsdSttkNprsflCnt",
+                            "step1StaaInsdSttkFrcCnt",
+                            "staaInsdSprktpFltrtbCnt",
+                            "staaInsdAertMthdCnt",
+                            "staaInsdCntcAertCnt",
+                            "staaInsdEtcCnt",
+                        ],
                     },
                     {
-                        name: 'innerCpcGroup', header: { text: '처리용량별' },
-                        items: ['SPZI_PROC_CPC_SM', 'SPZI_PROC_CPC_1', 'SPZI_PROC_CPC_2', 'SPZI_PROC_CPC_3', 'SPZI_PROC_CPC_4', 'SPZI_PROC_CPC_5', 'SPZI_PROC_CPC_6', 'SPZI_PROC_CPC_7', 'SPZI_PROC_CPC_8']
-                    }
-                ]
+                        name: "insdCGroup",
+                        header: { text: "처리용량별" },
+                        items: [
+                            "staaInsdPrcsCpctByWhol",
+                            "step1StaaInsdNope",
+                            "step2StaaInsdNope",
+                            "step3StaaInsdNope",
+                            "step4StaaInsdNope",
+                            "step5StaaInsdNope",
+                            "step6StaaInsdNope",
+                            "step7StaaInsdNope",
+                            "step8StaaInsdNope",
+                        ],
+                    },
+                ],
             },
-            'RMK'
-        ]
+            {
+                name: "outsideSewerGroup",
+                header: { text: "하수처리구역 외" },
+                items: [
+                    "staaExcpWhol",
+                    {
+                        name: "excpEGroup",
+                        header: { text: "계(E)" },
+                        items: [
+                            "staaExcpSttkNprsflCnt",
+                            "step1StaaExcpSttkFrcCnt",
+                            "staaExcpSprktpFltrtbCnt",
+                            "staaExcpAertMthdCnt",
+                            "staaExcpCntcAertCnt",
+                            "staaExcpEtcCnt",
+                        ],
+                    },
+                    {
+                        name: "excpFGroup",
+                        header: { text: "처리용량별" },
+                        items: [
+                            "staaExcpPrcsCpctByWhol",
+                            "step1StaaExcpNope",
+                            "step2StaaExcpNope",
+                            "step3StaaExcpNope",
+                            "step4StaaExcpNope",
+                            "step5StaaExcpNope",
+                            "step6StaaExcpNope",
+                            "step7StaaExcpNope",
+                            "step8StaaExcpNope",
+                        ],
+                    },
+                ],
+            },
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'c',
-        tabLabel: '개인하수도 관리지역 지정공고 현황',
+        tabKey: "ST00080003",
+        tabLabel: "개인하수도 관리지역 지정공고 현황",
         rowStartNum: 3,
-        fixedColumns: 1,
+        fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'MGMT_AR', fieldName: '공고지역(개소)', header: { text: '공고지역\n(개소)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'APPN_SCOPE', fieldName: '지정범위(㎢)', header: { text: '지정범위\n(㎢)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'WRRTN_CNT', fieldName: '개소수(정화조)', header: { text: '개소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'WRRTN_CPC', fieldName: '처리용량(인/일)', header: { text: '처리용량\n(인/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'STTY_CNT', fieldName: '개소수(오수시설)', header: { text: '개소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'STTY_CPC', fieldName: '처리용량(㎥/일)', header: { text: '처리용량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            ...reviewAddressColumns,
+            intCol("indvSwagePbancRgnCnt", "공고지역\n(개소)"),
+            {
+                name: "indvSwageDsgnScpLen",
+                fieldName: "indvSwageDsgnScpLen",
+                header: { text: "지정범위\n(㎢)" },
+                footer: footerDecimal2ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.00",
+            },
+            intCol("spctnkGrssFcltCnt", "총시설수"),
+            {
+                name: "spctnkQnt",
+                fieldName: "spctnkQnt",
+                header: { text: "처리용량\n(인/일)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            intCol("drtwPrcsFcltGrssFcltCnt", "총시설수"),
+            {
+                name: "drtwPrcsFcltQnt",
+                fieldName: "drtwPrcsFcltQnt",
+                header: { text: "처리용량\n(㎥/일)" },
+                footer: footerDecimal1ArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN',
+            reviewAddressLayout,
+            "displayYear",
             {
-                name: 'mgmtMainGroup', header: { text: '개인하수도관리지역공고현황\n(하수도법 제34조의2)' },
+                name: "groupNotice",
+                header: { text: "개인하수도관리지역공고현황 (하수도법제34조의2)" },
                 items: [
-                    'MGMT_AR', 'APPN_SCOPE',
-                    { name: 'septictankGroup', header: { text: '정화조' }, items: ['WRRTN_CNT', 'WRRTN_CPC'] },
-                    { name: 'sewageFacGroup', header: { text: '오수시설' }, items: ['STTY_CNT', 'STTY_CPC'] }
-                ]
+                    "indvSwagePbancRgnCnt",
+                    "indvSwageDsgnScpLen",
+                    {
+                        name: "septicTankGroup",
+                        header: { text: "정화조" },
+                        items: ["spctnkGrssFcltCnt", "spctnkQnt"],
+                    },
+                    {
+                        name: "sewageTreatmentGroup",
+                        header: { text: "오수처리시설" },
+                        items: ["drtwPrcsFcltGrssFcltCnt", "drtwPrcsFcltQnt"],
+                    },
+                ],
             },
-            'RMK'
-        ]
-    }
+            "rmrk",
+        ],
+    },
 ];
 
-export const PrivateSewageFacilityInfoListRvw = rawPrivateSewageList.map(tab => ({
+export const PrivateSewageFacilityInfoListRvw = rawPrivateSewageList.map((tab) => ({
     ...tab,
-    columns: tab.columns.map(col => ({
+    columns: tab.columns.map((col) => ({
         ...col,
-        editable: false
-    }))
-}));
\ No newline at end of file
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
diff --git a/apps/st/src/components/util/column/review/SewageExcretaRelatedRvwColumn.ts b/apps/st/src/components/util/column/review/SewageExcretaRelatedRvwColumn.ts
index be414d00f..8f4cd757e 100644
--- a/apps/st/src/components/util/column/review/SewageExcretaRelatedRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/SewageExcretaRelatedRvwColumn.ts
@@ -1,135 +1,276 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 12. 하수 및 분뇨 관련 산업
-const rawExcretaRelatedList = [
-  {
-    tabKey: 'a',
-    tabLabel: '공공기관 하수분야',
-    rowStartNum: 2,
-    fixedColumns: 2,
-    columns: [
-      { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-      { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-      { name: 'OCGNZ', fieldName: '직제', header: { text: '직제' } },
-      { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-      { name: 'TOT_WTR_QRM', fieldName: '직원총수', header: { text: '직원총수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ADMINIST_JSSFC', fieldName: '행정직', header: { text: '행정직' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'TCHNLGY_JSSFC_SM', fieldName: '계(기술직)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ENGRK_JSSFC', fieldName: '토목', header: { text: '토목' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MCHN_JSSFC', fieldName: '기계', header: { text: '기계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ELCTY_JSSFC', fieldName: '전기', header: { text: '전기' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'CHMSTRY_JSSFC', fieldName: '화공', header: { text: '화공' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ENVRN_JSSFC', fieldName: '환경', header: { text: '환경' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'TCHNLGY_ETC', fieldName: '기타(기술직)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ETC', fieldName: '기타', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-    ],
-    columnLayout: [
-      { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] }, 
-      'OCGNZ', 'YR_GBN', 'TOT_WTR_QRM', 'ADMINIST_JSSFC',
-      {
-        name: 'techJobGroup',
-        header: { text: '기술직' },
-        items: ['TCHNLGY_JSSFC_SM', 'ENGRK_JSSFC', 'MCHN_JSSFC', 'ELCTY_JSSFC', 'CHMSTRY_JSSFC', 'ENVRN_JSSFC', 'TCHNLGY_ETC']
-      },
-      'ETC', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'b',
-    tabLabel: '공공기관 분뇨분야',
-    rowStartNum: 2,
-    fixedColumns: 1,
-    columns: [
-      { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-      { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-      { name: 'OCGNZ', fieldName: '직제', header: { text: '직제' } },
-      { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-      { name: 'TOT_WTR_QRM', fieldName: '직원총수', header: { text: '직원총수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ADMINIST_JSSFC', fieldName: '행정직', header: { text: '행정직' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'TCHNLGY_JSSFC_SM', fieldName: '계(기술직)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ENGRK_JSSFC', fieldName: '토목', header: { text: '토목' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MCHN_JSSFC', fieldName: '기계', header: { text: '기계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ELCTY_JSSFC', fieldName: '전기', header: { text: '전기' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'CHMSTRY_JSSFC', fieldName: '화공', header: { text: '화공' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ENVRN_JSSFC', fieldName: '환경', header: { text: '환경' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'TCHNLGY_ETC', fieldName: '기타(기술직)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ETC', fieldName: '기타', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-    ],
-    columnLayout: [
-      { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-      'OCGNZ', 'YR_GBN', 'TOT_WTR_QRM', 'ADMINIST_JSSFC',
-      {
-        name: 'techJobGroup',
-        header: { text: '기술직' },
-        items: ['TCHNLGY_JSSFC_SM', 'ENGRK_JSSFC', 'MCHN_JSSFC', 'ELCTY_JSSFC', 'CHMSTRY_JSSFC', 'ENVRN_JSSFC', 'TCHNLGY_ETC']
-      },
-      'ETC', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'c',
-    tabLabel: '분뇨수집·운반업',
-    rowStartNum: 2,
-    fixedColumns: 2,
-    columns: [
-      { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-      { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-      { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-      { name: 'ECSCS_SM', fieldName: '업체수(개소)', header: { text: '업체수(개소)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ECSCS_BSMN', fieldName: '종사인원(명)', header: { text: '종사인원(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'VHCLE_SM', fieldName: '계(차량)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'THREE_BELOW', fieldName: '3톤이하', header: { text: '3톤이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'FOUR_BELOW', fieldName: '4.5톤이하', header: { text: '4.5톤이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'EIGHT_BELOW', fieldName: '8톤이하', header: { text: '8톤이하' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'ETC_VHCLE', fieldName: '기타(차량)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' }, // name 중복 방지를 위해 ETC_VHCLE로 수정 권장
-      { name: 'COLCT_TRSP_ACMSLT', fieldName: '수집·운반실적(㎥/년)', header: { text: '수집·운반실적\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-    ],
-    columnLayout: [
-      { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-      'YR_GBN', 'ECSCS_SM', 'ECSCS_BSMN',
-      {
-        name: 'vehicleGroup',
-        header: { text: '시설(차량) 확보현황(대수)' },
-        items: ['VHCLE_SM', 'THREE_BELOW', 'FOUR_BELOW', 'EIGHT_BELOW', 'ETC_VHCLE']
-      },
-      'COLCT_TRSP_ACMSLT', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'd',
-    tabLabel: '개인하수처리관련업',
-    rowStartNum: 2,
-    fixedColumns: 2,
-    columns: [
-      { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-      { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-      { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-      { name: 'CNSTRCT_ENTRPS', fieldName: '업소수(시공업)', header: { text: '업소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'CNSTRCT_BSMN', fieldName: '종사인원(명)_시공업', header: { text: '종사인원(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MNFCTUR_ENTRPS', fieldName: '업소수(제조업)', header: { text: '업소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MNFCTUR_BSMN', fieldName: '종사인원(명)_제조업', header: { text: '종사인원(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MGMT_ENTRPS', fieldName: '업소수(관리업)', header: { text: '업소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'MGMT_BSMN', fieldName: '종사인원(명)_관리업', header: { text: '종사인원(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-      { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-    ],
-    columnLayout: [
-      { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-      'YR_GBN',
-      { name: 'constructGroup', header: { text: '개인하수처리시설 설계ㆍ시공업' }, items: ['CNSTRCT_ENTRPS', 'CNSTRCT_BSMN'] },
-      { name: 'manufactureGroup', header: { text: '개인하수처리시설 제조업' }, items: ['MNFCTUR_ENTRPS', 'MNFCTUR_BSMN'] },
-      { name: 'managementGroup', header: { text: '개인하수처리시설 관리업' }, items: ['MGMT_ENTRPS', 'MGMT_BSMN'] },
-      'RMK'
-    ]
-  }
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerDecimal1ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
+
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
+
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
+    }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
 ];
 
-export const SewageExcretaRelatedInfoListRvw = rawExcretaRelatedList.map(tab => ({
-  ...tab,
-  columns: tab.columns.map(col => ({
-    ...col,
-    editable: false
-  }))
-}));
\ No newline at end of file
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    // {
+    //     name: "admdstNm",
+    //     fieldName: "admdstNm",
+    //     header: { text: "행정구역명" },
+    //     mergeCells: true,
+    //     sortdisable: true,
+    // },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 4 }, { colspan: 4 }] },
+        "sggNm",
+        // "admdstNm",
+    ],
+};
+
+const textCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+});
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+const decimal1Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal1ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+// 하수도 통계 검토 12. 하수 및 분뇨 관련 산업
+const rawExcretaRelatedList = [
+    {
+        tabKey: "ST00120001",
+        tabLabel: "공공기관 하수분야",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            textCol("ognzNm", "직제"),
+            intCol("empGrssCnt", "직원총수"),
+            intCol("pbadmsNope", "행정직"),
+            intCol("techWholNope", "계"),
+            intCol("engrkCnt", "토목"),
+            intCol("mchnCnt", "기계"),
+            intCol("prvtmCnt", "전기"),
+            intCol("chmengCnt", "화공"),
+            intCol("envCnt", "환경"),
+            intCol("enjbEtcCnt", "기타"),
+            intCol("etcCnt", "기타"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            "ognzNm",
+            "empGrssCnt",
+            "pbadmsNope",
+            {
+                name: "techJobGroup",
+                header: { text: "기술직" },
+                items: [
+                    "techWholNope",
+                    "engrkCnt",
+                    "mchnCnt",
+                    "prvtmCnt",
+                    "chmengCnt",
+                    "envCnt",
+                    "enjbEtcCnt",
+                ],
+            },
+            "etcCnt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00120002",
+        tabLabel: "공공기관 분뇨분야",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            textCol("ognzNm", "직제"),
+            intCol("empGrssCnt", "직원총수"),
+            intCol("pbadmsNope", "행정직"),
+            intCol("techWholNope", "계"),
+            intCol("engrkCnt", "토목"),
+            intCol("mchnCnt", "기계"),
+            intCol("prvtmCnt", "전기"),
+            intCol("chmengCnt", "화공"),
+            intCol("envCnt", "환경"),
+            intCol("enjbEtcCnt", "기타"),
+            intCol("etcCnt", "기타"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            "ognzNm",
+            "empGrssCnt",
+            "pbadmsNope",
+            {
+                name: "techJobGroup",
+                header: { text: "기술직" },
+                items: [
+                    "techWholNope",
+                    "engrkCnt",
+                    "mchnCnt",
+                    "prvtmCnt",
+                    "chmengCnt",
+                    "envCnt",
+                    "enjbEtcCnt",
+                ],
+            },
+            "etcCnt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00120003",
+        tabLabel: "분뇨수집·운반업",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            intCol("bzentyCnt", "업체수(개소)"),
+            intCol("empNope", "종사인원(명)"),
+            intCol("fcltSecrPrstCnt", "계"),
+            intCol("n3TonUdrCnt", "3톤이하"),
+            intCol("n4TonUdrCnt", "4.5톤이하"),
+            intCol("n8TonUdrCnt", "8톤이하"),
+            intCol("etcCnt", "기타"),
+            decimal1Col("clctCnvncPrfmncQnt", "수집·운반실적\n(㎥/년)"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            "bzentyCnt",
+            "empNope",
+            {
+                name: "vehicleGroup",
+                header: { text: "시설(차량) 확보현황(대수)" },
+                items: [
+                    "fcltSecrPrstCnt",
+                    "n3TonUdrCnt",
+                    "n4TonUdrCnt",
+                    "n8TonUdrCnt",
+                    "etcCnt",
+                ],
+            },
+            "clctCnvncPrfmncQnt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00120004",
+        tabLabel: "개인하수처리관련업",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            intCol("designMdsrCnt", "업소수"),
+            intCol("designMdsrNope", "종사인원(명)"),
+            intCol("mfbizCnt", "업소수"),
+            intCol("mfbizMdsrNope", "종사인원(명)"),
+            intCol("mngCnt", "업소수"),
+            intCol("mngMdsrNope", "종사인원(명)"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            {
+                name: "constructGroup",
+                header: { text: "개인하수처리시설 설계ㆍ시공업" },
+                items: ["designMdsrCnt", "designMdsrNope"],
+            },
+            {
+                name: "manufactureGroup",
+                header: { text: "개인하수처리시설 제조업" },
+                items: ["mfbizCnt", "mfbizMdsrNope"],
+            },
+            {
+                name: "managementGroup",
+                header: { text: "개인하수처리시설 관리업" },
+                items: ["mngCnt", "mngMdsrNope"],
+            },
+            "rmrk",
+        ],
+    },
+];
+
+export const SewageExcretaRelatedInfoListRvw = rawExcretaRelatedList.map((tab) => ({
+    ...tab,
+    columns: tab.columns.map((col) => ({
+        ...col,
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
+
+/** @deprecated `SewageExcretaRelatedInfoListRvw` 사용 */
+export const SewageExcretaRelatedInfoList = SewageExcretaRelatedInfoListRvw;
diff --git a/apps/st/src/components/util/column/review/SewageExcretaSlurgeRvwColumn.ts b/apps/st/src/components/util/column/review/SewageExcretaSlurgeRvwColumn.ts
index b9dfcbf98..257c902a0 100644
--- a/apps/st/src/components/util/column/review/SewageExcretaSlurgeRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/SewageExcretaSlurgeRvwColumn.ts
@@ -1,199 +1,385 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 11. 하수 및 분뇨 찌꺼기(슬러지) 처리
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerDecimal1ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
+
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
+
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
+    }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
+];
+
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewFacilityAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewFacilityAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 3 }, { colspan: 3 }] },
+        "sggNm",
+    ],
+};
+
+const textCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+});
+
+const decimal1Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal1ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+// 하수도 통계 검토 11. 하수 및 분뇨 찌꺼기(슬러지) 처리
 const rawSludgeList = [
     {
-        tabKey: 'a',
-        tabLabel: '찌꺼기 처리시설 현황',
+        tabKey: "ST00110001",
+        tabLabel: "찌꺼기(슬러지)처리시설현황",
         rowStartNum: 4,
         fixedColumns: 2,
         columns: [
-            /* 기본 정보 */
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'BSC_FCT_NM', fieldName: '하수처리장명', header: { text: '하수\n처리장명' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            
-            /* 찌꺼기발생량 */
-            { name: 'TOT_AMNT', fieldName: '합계(발생)', header: { text: '합계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'P_AMNT', fieldName: '자체(발생)', header: { text: '자체' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_AMNT', fieldName: '외부유입량(발생)', header: { text: '외부유입량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            
-            /* 처리 정보 */
-            { name: 'OUT_FCT_NM', fieldName: '이송처리장', header: { text: '이송처리장' } },
-            { name: 'OUT_AMNT', fieldName: '이송처리량(㎥/년)', header: { text: '이송처리량\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DSP_MOIRAT', fieldName: '함수율(%,탈수기준)', header: { text: '함수율\n(%,\n탈수기준)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DSP_SM', fieldName: '찌꺼기 처리량 합계(톤/년)', header: { text: '찌꺼기\n처리량\n합계(톤/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            
-            /* 자체 찌꺼기 처리량 */
-            { name: 'I_1CH_SM', fieldName: '자체찌꺼기 처리량소계', header: { text: '자체찌꺼기\n처리량소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_REC', fieldName: '매립(자체)', header: { text: '매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC', fieldName: '소각(자체)', header: { text: '소각' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC_2CH_SM', fieldName: '소계(소각후)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC_2CH_REC', fieldName: '매립(소각후)', header: { text: '매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC_2CH_RAW', fieldName: '제품원료(소각후)', header: { text: '제품원료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC_2CH_COV', fieldName: '복토재(소각후)', header: { text: '복토재' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_INC_2CH_FCT', fieldName: '시설(업체명)_소각후', header: { text: '시설(업체명)' } },
-            { name: 'I_1CH_SOL', fieldName: '고화(자체)', header: { text: '고화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_SOL_2CH_SM', fieldName: '소계(고화후)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_SOL_2CH_REC', fieldName: '매립(고화후)', header: { text: '매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_SOL_2CH_COV', fieldName: '복토재(고화후)', header: { text: '복토재' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_SOL_2CH_FCT', fieldName: '시설(업체명)_고화후', header: { text: '시설(업체명)' } },
-            { name: 'I_1CH_DRY', fieldName: '건조(자체)', header: { text: '건조' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_SM', fieldName: '소계(건조후)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_REC', fieldName: '매립(건조후)', header: { text: '매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_INC', fieldName: '소각(건조후)', header: { text: '소각' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_FUE', fieldName: '연료(건조후)', header: { text: '연료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_RAW', fieldName: '제품원료(건조후)', header: { text: '제품원료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_COV', fieldName: '복토재(건조후)', header: { text: '복토재' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_COM', fieldName: '퇴비화(건조후)', header: { text: '퇴비화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_DRY_2CH_FCT', fieldName: '시설(업체명)_건조후', header: { text: '시설(업체명)' } },
-            { name: 'I_1CH_CAR', fieldName: '탄화(자체)', header: { text: '탄화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_CAR_2CH_SM', fieldName: '소계(탄화후)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_CAR_2CH_INC', fieldName: '소각(탄화후)', header: { text: '소각' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_CAR_2CH_FUE', fieldName: '연료(탄화후)', header: { text: '연료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_CAR_2CH_FCT', fieldName: '시설(업체명)_탄화후', header: { text: '시설(업체명)' } },
-            { name: 'I_1CH_COM', fieldName: '퇴비화(자체)', header: { text: '퇴비화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'I_1CH_COM_FCT', fieldName: '시설(업체명)_퇴비화', header: { text: '시설(업체명)' } },
-            
-            /* 외부위탁 처리량 */
-            { name: 'O_CON_SM', fieldName: '소계(외부위탁)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_REC', fieldName: '매립(외부위탁)', header: { text: '매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_INC', fieldName: '소각(외부위탁)', header: { text: '소각' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_FUE1', fieldName: '연료(외부위탁)', header: { text: '연료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_RAW', fieldName: '제품원료(외부위탁)', header: { text: '제품원료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_COV', fieldName: '복토재(외부위탁)', header: { text: '복토재' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_COM', fieldName: '퇴비화(외부위탁)', header: { text: '퇴비화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'O_CON_FCT_NM', fieldName: '시설(업체명)_외부위탁', header: { text: '시설(업체명)' } },
-            
-            /* 기타 */
-            { name: 'OM_1CH_SM', fieldName: '수도권광역 위탁처리량(톤/년)', header: { text: '수도권광역\n위탁처리량\n(톤/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "하수\n처리장명"),
+            decimal1Col("gnamWhol", "합계"),
+            decimal1Col("itslfQnt", "자체"),
+            decimal1Col("otsdInflwQnt", "외부유입량"),
+            textCol("transfTmplntNm", "이송처리장"),
+            decimal1Col("transfPrcsQnt", "이송처리량\n(㎥/년)"),
+            decimal1Col("srpFncRt", "함수율\n(%, 탈수기준)"),
+            decimal1Col("wholSrpPrcsQnt", "찌꺼기\n처리량 합계\n(톤/년)"),
+            decimal1Col("itslfTs1Whol", "자체찌꺼기\n처리량 소계"),
+            decimal1Col("itslfTs1RclmQnt", "매립"),
+            decimal1Col("itslfTs1IncnrQnt", "소각"),
+            decimal1Col("incnrPrcsWhol", "소계"),
+            decimal1Col("incnrPrcsLfvlm", "매립"),
+            decimal1Col("incnrPrcsPrdctRmtrlQnt", "제품원료"),
+            decimal1Col("incnrPrcsFmlyrQnt", "복토재"),
+            textCol("incnrPrcsFcltNm", "시설(업체명)"),
+            decimal1Col("itslfTs1AltdQnt", "고화"),
+            decimal1Col("stbznPrcsWhol", "소계"),
+            decimal1Col("stbznPrcsLfvlm", "매립"),
+            decimal1Col("stbznPrcsFmlyrQnt", "복토재"),
+            textCol("stbznPrcsFcltNm", "시설(업체명)"),
+            decimal1Col("itslfTs1DryQnt", "건조"),
+            decimal1Col("dryPrcsWhol", "소계"),
+            decimal1Col("dryPrcsLfvlm", "매립"),
+            decimal1Col("dryPrcsIncnrQnt", "소각"),
+            decimal1Col("dryPrcsFuelQnt", "연료"),
+            decimal1Col("dryPrcsPrdctRmtrlQnt", "제품원료"),
+            decimal1Col("dryPrcsFmlyrQnt", "복토재"),
+            decimal1Col("dryPrcsCmpstgQnt", "퇴비화"),
+            textCol("dryPrcsFcltNm", "시설(업체명)"),
+            decimal1Col("itslfTs1FuelQnt", "탄화"),
+            decimal1Col("fuelPrcsWhol", "소계"),
+            decimal1Col("fuelPrcsIncnrQnt", "소각"),
+            decimal1Col("fuelPrcsFuelQnt", "연료"),
+            textCol("fuelPrcsFcltNm", "시설(업체명)"),
+            decimal1Col("itslfTs1CmpstgQnt", "퇴비화"),
+            textCol("cmpsPrcsFcltBzentyNm", "시설(업체명)"),
+            decimal1Col("otsdCnsgnWhol", "소계"),
+            decimal1Col("otsdCnsgnRclmQnt", "매립"),
+            decimal1Col("otsdCnsgnIncnrQnt", "소각"),
+            decimal1Col("otsdCnsgnFuelPwplQnt", "연료"),
+            decimal1Col("otsdCnsgnPrdctRmtrlQnt", "제품원료"),
+            decimal1Col("otsdCnsgnFmlyrQnt", "복토재"),
+            decimal1Col("otsdCnsgnCmpstgQnt", "퇴비화"),
+            textCol("otsdCnsgnFcltNm", "시설(업체명)"),
+            decimal1Col("cparTs2Whol", "수도권광역\n위탁처리량\n(톤/년)"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'BSC_FCT_NM', 'YR_GBN',
-            { name: 'genAmntGroup', header: { text: '찌꺼기발생량(톤/년,탈수기준)' }, items: ['TOT_AMNT', 'P_AMNT', 'O_AMNT'] },
-            'OUT_FCT_NM', 'OUT_AMNT', 'DSP_MOIRAT', 'DSP_SM',
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
             {
-                name: 'internalProcessGroup', header: { text: '자체 찌꺼기 처리량(톤/년)' },
+                name: "gnamGroup",
+                header: { text: "찌꺼기발생량(톤/년, 탈수기준)" },
+                items: ["gnamWhol", "itslfQnt", "otsdInflwQnt"],
+            },
+            "transfTmplntNm",
+            "transfPrcsQnt",
+            "srpFncRt",
+            "wholSrpPrcsQnt",
+            {
+                name: "itslfProcessingGroup",
+                header: { text: "자체 찌꺼기 처리량 현황(톤/년)" },
                 items: [
-                    'I_1CH_SM', 'I_1CH_REC', 'I_1CH_INC',
-                    { name: 'inc2ndGroup', header: { text: '소각 후 처리(2차)' }, items: ['I_1CH_INC_2CH_SM', 'I_1CH_INC_2CH_REC', 'I_1CH_INC_2CH_RAW', 'I_1CH_INC_2CH_COV', 'I_1CH_INC_2CH_FCT'] },
-                    'I_1CH_SOL',
-                    { name: 'sol2ndGroup', header: { text: '고화 후 처리(2차)' }, items: ['I_1CH_SOL_2CH_SM', 'I_1CH_SOL_2CH_REC', 'I_1CH_SOL_2CH_COV', 'I_1CH_SOL_2CH_FCT'] },
-                    'I_1CH_DRY',
-                    { name: 'dry2ndGroup', header: { text: '건조 후 처리(2차)' }, items: ['I_1CH_DRY_2CH_SM', 'I_1CH_DRY_2CH_REC', 'I_1CH_DRY_2CH_INC', 'I_1CH_DRY_2CH_FUE', 'I_1CH_DRY_2CH_RAW', 'I_1CH_DRY_2CH_COV', 'I_1CH_DRY_2CH_COM', 'I_1CH_DRY_2CH_FCT'] },
-                    'I_1CH_CAR',
-                    { name: 'car2ndGroup', header: { text: '탄화 후 처리(2차)' }, items: ['I_1CH_CAR_2CH_SM', 'I_1CH_CAR_2CH_INC', 'I_1CH_CAR_2CH_FUE', 'I_1CH_CAR_2CH_FCT'] },
-                    { name: 'compostGroup', header: { text: '퇴비화' }, items: ['I_1CH_COM_FCT'] }
-                ]
+                    "itslfTs1Whol",
+                    "itslfTs1RclmQnt",
+                    "itslfTs1IncnrQnt",
+                    {
+                        name: "incnrGroup",
+                        header: { text: "소각 후 처리(2차)" },
+                        items: [
+                            "incnrPrcsWhol",
+                            "incnrPrcsLfvlm",
+                            "incnrPrcsPrdctRmtrlQnt",
+                            "incnrPrcsFmlyrQnt",
+                            "incnrPrcsFcltNm",
+                        ],
+                    },
+                    "itslfTs1AltdQnt",
+                    {
+                        name: "stbznGroup",
+                        header: { text: "고화 후 처리(2차)" },
+                        items: [
+                            "stbznPrcsWhol",
+                            "stbznPrcsLfvlm",
+                            "stbznPrcsFmlyrQnt",
+                            "stbznPrcsFcltNm",
+                        ],
+                    },
+                    "itslfTs1DryQnt",
+                    {
+                        name: "dryGroup",
+                        header: { text: "건조 후 처리(2차)" },
+                        items: [
+                            "dryPrcsWhol",
+                            "dryPrcsLfvlm",
+                            "dryPrcsIncnrQnt",
+                            "dryPrcsFuelQnt",
+                            "dryPrcsPrdctRmtrlQnt",
+                            "dryPrcsFmlyrQnt",
+                            "dryPrcsCmpstgQnt",
+                            "dryPrcsFcltNm",
+                        ],
+                    },
+                    "itslfTs1FuelQnt",
+                    {
+                        name: "fuelGroup",
+                        header: { text: "탄화 후 처리(2차)" },
+                        items: [
+                            "fuelPrcsWhol",
+                            "fuelPrcsIncnrQnt",
+                            "fuelPrcsFuelQnt",
+                            "fuelPrcsFcltNm",
+                        ],
+                    },
+                    "itslfTs1CmpstgQnt",
+                    {
+                        name: "cmpsGroup",
+                        header: { text: "퇴비화" },
+                        items: ["cmpsPrcsFcltBzentyNm"],
+                    },
+                ],
             },
             {
-                name: 'externalProcessGroup', header: { text: '외부(민간)위탁 처리량(톤/년)' },
-                items: ['O_CON_SM', 'O_CON_REC', 'O_CON_INC', 'O_CON_FUE1', 'O_CON_RAW', 'O_CON_COV', 'O_CON_COM', 'O_CON_FCT_NM']
+                name: "otsdGroup",
+                header: { text: "외부(민간) 위탁 처리량(톤/년)" },
+                items: [
+                    "otsdCnsgnWhol",
+                    "otsdCnsgnRclmQnt",
+                    "otsdCnsgnIncnrQnt",
+                    "otsdCnsgnFuelPwplQnt",
+                    "otsdCnsgnPrdctRmtrlQnt",
+                    "otsdCnsgnFmlyrQnt",
+                    "otsdCnsgnCmpstgQnt",
+                    "otsdCnsgnFcltNm",
+                ],
             },
-            'OM_1CH_SM', 'RMK'
-        ]
+            "cparTs2Whol",
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'b',
-        tabLabel: '소화조 운영현황',
+        tabKey: "ST00110002",
+        tabLabel: "소화조 운영현황",
         rowStartNum: 3,
+        fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'BSC_FCT_NM', fieldName: '하수처리장명', header: { text: '하수\n처리장명' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'DGSTR_FNNC', fieldName: '소화조 유/무(Y/N)선택', header: { text: '소화조 유/무\n(Y/N)선택' } },
-            { name: 'DGSTR_CPC', fieldName: '설계용량(㎥)', header: { text: '설계\n용량\n(㎥)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_OPR_CPC', fieldName: '실제운전용량(㎥)', header: { text: '실제운전\n용량\n(㎥)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_IN', fieldName: '투입량(㎥/일)', header: { text: '투입량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_TS', fieldName: '투입 TS 농도(%)', header: { text: '투입 TS 농도\n(%)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_YRSTP_RN_DYN', fieldName: '가동일수(연간)', header: { text: '가동일수\n(연간)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_OCCUR_GAS', fieldName: '발생가스량(㎥/일)', header: { text: '발생가스량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_SM', fieldName: '계(이용현황)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_SLE', fieldName: '판매', header: { text: '판매' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_ELTGNR', fieldName: '발전', header: { text: '발전' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_ONSLF', fieldName: '자체활용', header: { text: '자체활용' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_ETC', fieldName: '기타(CNG등)', header: { text: '기타(CNG등)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DGSTR_GAS', fieldName: '잉여가스량(㎥/일)', header: { text: '잉여가스량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "하수\n처리장명"),
+            textCol("digesterYn", "소화조 유/무\n(Y/N)선택"),
+            intCol("dsgnCpct", "설계\n용량(㎥)"),
+            intCol("actlOperCpct", "실제운전\n용량(㎥)"),
+            decimal1Col("inputQnt", "투입량\n(㎥/일)"),
+            decimal1Col("tsConc", "투입 TS 농도\n(%)"),
+            intCol("oprtngDays", "가동일수\n(연간)"),
+            decimal1Col("gnrtGasQnt", "발생가스량\n(㎥/일)"),
+            decimal1Col("gasTotal", "계"),
+            decimal1Col("gasSale", "판매"),
+            decimal1Col("gasGen", "발전"),
+            decimal1Col("gasSelf", "자체활용"),
+            decimal1Col("gasEtc", "기타(CNG등)"),
+            decimal1Col("surplusGas", "잉여가스량\n(㎥/일)"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'BSC_FCT_NM', 'YR_GBN',
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
             {
-                name: 'digesterMainGroup', header: { text: '소화조 운영현황' },
+                name: "operGroup",
+                header: { text: "소화조 운영현황" },
                 items: [
-                    'DGSTR_FNNC', 'DGSTR_CPC', 'DGSTR_OPR_CPC', 'DGSTR_IN', 'DGSTR_TS', 'DGSTR_YRSTP_RN_DYN', 'DGSTR_OCCUR_GAS',
-                    { name: 'gasUsageGroup', header: { text: '소화가스 이용현황(㎥/일)' }, items: ['DGSTR_SM', 'DGSTR_SLE', 'DGSTR_ELTGNR', 'DGSTR_ONSLF', 'DGSTR_ETC'] },
-                    'DGSTR_GAS'
-                ]
+                    "digesterYn",
+                    "dsgnCpct",
+                    "actlOperCpct",
+                    "inputQnt",
+                    "tsConc",
+                    "oprtngDays",
+                    "gnrtGasQnt",
+                    {
+                        name: "gasUsageGroup",
+                        header: { text: "소화가스 이용현황(㎥/일)" },
+                        items: ["gasTotal", "gasSale", "gasGen", "gasSelf", "gasEtc"],
+                    },
+                    "surplusGas",
+                ],
             },
-            'RMK'
-        ]
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'c',
-        tabLabel: '하수찌꺼기 처리시설 운영현황',
+        tabKey: "ST00110003",
+        tabLabel: "하수찌꺼기 처리시설 운영현황",
         rowStartNum: 2,
+        fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'SLG_FCT_NM', fieldName: '찌꺼기처리시설명', header: { text: '찌꺼기처리시설명' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'TRT_METHOD', fieldName: '처리방식', header: { text: '처리방식' } },
-            { name: 'SLG_FCT_CPC', fieldName: '시설용량(톤/일)', header: { text: '시설용량\n(톤/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'OPR_CPC', fieldName: '연간처리량(톤/년)', header: { text: '연간처리량\n(톤/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ODY_RN_TIME', fieldName: '일평균 가동시간(1~24)', header: { text: '일평균\n가동시간\n(1~24)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'YRSTP_RN_DYN', fieldName: '연중 가동일(1~330)', header: { text: '연중 가동일\n(1~330)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'OPR_RT', fieldName: '가동율', header: { text: '가동율' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "찌꺼기처리\n시설명"),
+            textCol("prcsMthExpln", "처리방식"),
+            decimal1Col("fcltCpct", "시설용량\n(톤/일)"),
+            decimal1Col("anlPrcsQnt", "연간처리량\n(톤/년)"),
+            decimal1Col("dayAvgOprtngHr", "일평균\n가동시간\n(1~24)"),
+            intCol("anlOprtngDayCnt", "연중 가동일\n(1~330)"),
+            decimal1Col("oprtngRt", "가동율(%)"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'SLG_FCT_NM', 'YR_GBN',
-            { name: 'sludgeFctOprGroup', header: { text: '처리시설 운영현황' }, items: ['TRT_METHOD', 'SLG_FCT_CPC', 'OPR_CPC', 'ODY_RN_TIME', 'YRSTP_RN_DYN', 'OPR_RT'] },
-            'RMK'
-        ]
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
+            {
+                name: "operStatusGroup",
+                header: { text: "처리시설 운영현황" },
+                items: [
+                    "prcsMthExpln",
+                    "fcltCpct",
+                    "anlPrcsQnt",
+                    "dayAvgOprtngHr",
+                    "anlOprtngDayCnt",
+                    "oprtngRt",
+                ],
+            },
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'd',
-        tabLabel: '분뇨찌꺼기 처리현황',
+        tabKey: "ST00110004",
+        tabLabel: "분뇨찌꺼기(슬러지)처리현황",
         rowStartNum: 2,
+        fixedColumns: 2,
         columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'ECSCS_NM', fieldName: '분뇨 처리장명', header: { text: '분 뇨\n처리장명' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'OCTY', fieldName: '발생량(A)=(B)+(C)(㎥/년)', header: { text: '발생량\n(A)=(B)+(C)\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PROCESS_CPCTY_SM', fieldName: '계(B)', header: { text: '계(B)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RUSE', fieldName: '재활용', header: { text: '재활용' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'LAND_RCLM', fieldName: '육상매립', header: { text: '육상매립' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'INCNR', fieldName: '소각', header: { text: '소각' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'OCEAN_DPSL', fieldName: '해양투기', header: { text: '해양투기' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'FUEL', fieldName: '연료화', header: { text: '연료화' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ETC', fieldName: '기타', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'CYFD_CPCTY', fieldName: '미처분량(이월량)(C)(㎥/년)', header: { text: '미처분량\n(이월량)\n(C)\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'OUT_BSC_FCT_NM', fieldName: '타시설 연계여부', header: { text: '타시설\n연계여부' } },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-            { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
-            { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "분뇨\n처리장명"),
+            decimal1Col("gnam", "발생량\n(A)=(B)+(C)"),
+            decimal1Col("wholDspsQnt", "계(B)"),
+            decimal1Col("rcycQnt", "재활용"),
+            decimal1Col("olandLfvlm", "육상매립"),
+            decimal1Col("incnrQnt", "소각"),
+            decimal1Col("oceanInputQnt", "해양투기"),
+            decimal1Col("fuelQnt", "연료화"),
+            decimal1Col("etcQnt", "기타"),
+            decimal1Col("nondspsQnt", "미처분량\n(이월량)(C)"),
+            textCol("swtrmtFcltNm", "타시설\n연계여부"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'ECSCS_NM', 'YR_GBN', 'OCTY',
-            { name: 'disposalAmntGroup', header: { text: '처 분 량(㎥/년)' }, items: ['PROCESS_CPCTY_SM', 'RUSE', 'LAND_RCLM', 'INCNR', 'OCEAN_DPSL', 'FUEL', 'ETC'] },
-            'CYFD_CPCTY', 'OUT_BSC_FCT_NM', 'RMK'
-        ]
-    }
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
+            "gnam",
+            {
+                name: "dspsGroup",
+                header: { text: "처분량" },
+                items: [
+                    "wholDspsQnt",
+                    "rcycQnt",
+                    "olandLfvlm",
+                    "incnrQnt",
+                    "oceanInputQnt",
+                    "fuelQnt",
+                    "etcQnt",
+                ],
+            },
+            "nondspsQnt",
+            "swtrmtFcltNm",
+            "rmrk",
+        ],
+    },
 ];
 
-export const SewageExcretaSludgeInfoListRvw = rawSludgeList.map(tab => ({
+export const SewageExcretaSludgeInfoListRvw = rawSludgeList.map((tab) => ({
     ...tab,
-    columns: tab.columns.map(col => ({
+    columns: tab.columns.map((col) => ({
         ...col,
-        editable: false
-    }))
-}));
\ No newline at end of file
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
+
+/** @deprecated `SewageExcretaSludgeInfoListRvw` 사용 */
+export const SewageExcretaSludgeInfoList = SewageExcretaSludgeInfoListRvw;
diff --git a/apps/st/src/components/util/column/review/SewerageFinanceRvwColumn.ts b/apps/st/src/components/util/column/review/SewerageFinanceRvwColumn.ts
index b3dc2c73e..f5a9665ef 100644
--- a/apps/st/src/components/util/column/review/SewerageFinanceRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/SewerageFinanceRvwColumn.ts
@@ -1,215 +1,369 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 09. 하수도 재정
-const rawFinanceList = [
-    {
-        tabKey: 'a',
-        tabLabel: '하수도재정 결산',
-        rowStartNum: 3,
-        fixedColumns: 1,
-        columns: [
-            /* 1. 기본 정보 */
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'ADST_CD', fieldName: '행정코드', header: { text: '행정코드' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerAvgDecimalArrayByDivision,
+    footerDecimal1ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
 
-            /* 2. 재정별 사업비 (수입) */
-            { name: 'FNANC_WCT_SM', fieldName: '계(수입)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'NTNXPN', fieldName: '중앙정부 지원액', header: { text: '중앙정부\n지원액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'LCLEXPNS', fieldName: '특․광역시, 도', header: { text: '특․광역시, 도' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'LCLTY_CT', fieldName: '시,군,구 지자체', header: { text: '시,군,구 지자체' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWER_RNTFEE', fieldName: '하수도 사용료', header: { text: '하수도\n사용료' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'AMNTBRNCSR', fieldName: '원인자 부담금', header: { text: '원인자\n부담금' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ETC_INCME', fieldName: '기타 잡수입', header: { text: '기타\n잡수입' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'CYFD_AMOUNT', fieldName: '이월액', header: { text: '이월액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            
-            /* 3. 부채액 */
-            { name: 'DEBT_AMOUNT', fieldName: '부채액(백만원)', header: { text: '부채액\n(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
 
-            /* 4. 용도별 사업비 (지출) */
-            { name: 'PRPOS_WCT_SM', fieldName: '계(지출)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PRCPLT_SM', fieldName: '소계(처리장)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PRCPLT_FCLTY', fieldName: '시설비(처리장)', header: { text: '시설비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PRCPLT_RPAIR', fieldName: '개보수비(처리장)', header: { text: '개보수비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PRCPLT_ORPNS', fieldName: '운영 유지비(처리장)', header: { text: '운영\n유지비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'PRCPLT_ETC', fieldName: '기타(처리장)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWAGE_SM', fieldName: '소계(관로)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWAGE_FCLTY', fieldName: '시설비(관로)', header: { text: '시설비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWAGE_RPAIR', fieldName: '개보수비(관로)', header: { text: '개보수비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWAGE_ORPNS', fieldName: '운영 유지비(관로)', header: { text: '운영\n유지비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SEWAGE_ETC', fieldName: '기타(관로)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SWGE_STRGE_SM', fieldName: '소계(저류시설)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SWGE_STRGE_FCLTY', fieldName: '시설비(저류시설)', header: { text: '시설비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SWGE_STRGE_RPAIR', fieldName: '개보수비(저류시설)', header: { text: '개보수비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SWGE_STRGE_ORPNS', fieldName: '운영 유지비(저류시설)', header: { text: '운영\n유지비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SWGE_STRGE_ETC', fieldName: '기타(저류시설)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ETC_SM', fieldName: '소계(기타지출)', header: { text: '소계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ACDNT_CYFD_AMOUNT', fieldName: '사고 이월액', header: { text: '사고\n이월액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'UNRCIV_AMOUNT', fieldName: '미수납액', header: { text: '미수납액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ETC_AMOUNT', fieldName: '기타(지출)', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-
-            /* 5. 비고 */
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'ADST_CD',
-            {
-                name: 'financeGroup',
-                header: { text: '재정별 사업비(백만원)' },
-                items: [
-                    'FNANC_WCT_SM', 'NTNXPN',
-                    { name: 'localGroup', header: { text: '지방비' }, items: ['LCLEXPNS', 'LCLTY_CT'] },
-                    'SEWER_RNTFEE', 'AMNTBRNCSR', 'ETC_INCME', 'CYFD_AMOUNT'
-                ]
-            },
-            'DEBT_AMOUNT',
-            {
-                name: 'usageGroup',
-                header: { text: '용도별사업비(백만원)' },
-                items: [
-                    'PRPOS_WCT_SM',
-                    { name: 'plantGroup', header: { text: '처리장' }, items: ['PRCPLT_SM', 'PRCPLT_FCLTY', 'PRCPLT_RPAIR', 'PRCPLT_ORPNS', 'PRCPLT_ETC'] },
-                    { name: 'pipeGroup', header: { text: '하수관로' }, items: ['SEWAGE_SM', 'SEWAGE_FCLTY', 'SEWAGE_RPAIR', 'SEWAGE_ORPNS', 'SEWAGE_ETC'] },
-                    { name: 'storageGroup', header: { text: '하수저류시설' }, items: ['SWGE_STRGE_SM', 'SWGE_STRGE_FCLTY', 'SWGE_STRGE_RPAIR', 'SWGE_STRGE_ORPNS', 'SWGE_STRGE_ETC'] },
-                    { name: 'etcUsageGroup', header: { text: '기타' }, items: ['ETC_SM', 'ACDNT_CYFD_AMOUNT', 'UNRCIV_AMOUNT', 'ETC_AMOUNT'] }
-                ]
-            },
-            'RMK'
-        ]
-    },
-    {
-        tabKey: 'b',
-        tabLabel: '하수도 요금',
-        rowStartNum: 2,
-        fixedColumns: 1,
-        columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'FYER_LEVY_QY', fieldName: '연간조정량(㎥)(A)', header: { text: '연간조정량\n(㎥)\n(A)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'LEVY_AMOUNT', fieldName: '하수도사용료수익(원)(B)', header: { text: '하수도사용료수익\n(원)\n(B)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'AVRG_UNTPC', fieldName: '㎥당요금(원/㎥) C=(B/A)', header: { text: '㎥당요금(원/㎥)\nC=(B/A)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SMRIZE_PRMPC', fieldName: '총괄원가(원)(D)', header: { text: '총괄원가(원)\n(D)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'SMRIZE_UNIT_PRMPC', fieldName: '㎥당원가(원/㎥) E=(D/A)', header: { text: '㎥당원가(원/㎥)\nE=(D/A)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RLTY_RT', fieldName: '요금현실화율(%) F=(C/E*100)', header: { text: '요금현실화율(%)\nF=(C/E*100)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'FYER_LEVY_QY', 'LEVY_AMOUNT', 'AVRG_UNTPC', 'SMRIZE_PRMPC', 'SMRIZE_UNIT_PRMPC', 'RLTY_RT', 'RMK'
-        ]
-    },
-    {
-        tabKey: 'c',
-        tabLabel: '하수도 사용료',
-        rowStartNum: 2,
-        fixedColumns: 1,
-        columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'LEVY_AMOUNT', fieldName: '부과액(총계)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'LEVY_QY', fieldName: '부과량(총계)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'HOME_LEVY_AMOUNT', fieldName: '부과액(가정용)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'HOME_LEVY_QY', fieldName: '부과량(가정용)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'HOME_UNTPC', fieldName: '단가(가정용)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'JOB_LEVY_AMOUNT', fieldName: '부과액(업무용)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'JOB_LEVY_QY', fieldName: '부과량(업무용)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'JOB_UNTPC', fieldName: '단가(업무용)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'BSN_LEVY_AMOUNT', fieldName: '부과액(영업용)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BSN_LEVY_QY', fieldName: '부과량(영업용)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BSN_UNTPC', fieldName: '단가(영업용)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'BATHS1_LEVY_AMOUNT', fieldName: '부과액(욕탕1)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BATHS1_LEVY_QY', fieldName: '부과량(욕탕1)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BATHS1_UNTPC', fieldName: '단가(욕탕1)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'BATHS2_LEVY_AMOUNT', fieldName: '부과액(욕탕2)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BATHS2_LEVY_QY', fieldName: '부과량(욕탕2)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'BATHS2_UNTPC', fieldName: '단가(욕탕2)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'INDUST_LEVY_AMOUNT', fieldName: '부과액(산업용)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'INDUST_LEVY_QY', fieldName: '부과량(산업용)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'INDUST_UNTPC', fieldName: '단가(산업용)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'ETC_LEVY_AMOUNT', fieldName: '부과액(기타사용료)', header: { text: '부과액' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'ETC_LEVY_QY', fieldName: '부과량(기타사용료)', header: { text: '부과량' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' }, 
-            { name: 'ETC_UNTPC', fieldName: '단가(기타사용료)', header: { text: '단가' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            {
-                name: 'totalGroup', header: { text: '총계' },
-                items: [{ name: 'tAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['LEVY_AMOUNT'] }, { name: 'tQyUnit', header: { text: '부과량\n(천톤)' }, items: ['LEVY_QY'] }]
-            },
-            {
-                name: 'homeGroup', header: { text: '가 정 용' },
-                items: [{ name: 'hAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['HOME_LEVY_AMOUNT'] }, { name: 'hQyUnit', header: { text: '부과량\n(천톤)' }, items: ['HOME_LEVY_QY'] }, { name: 'hUntUnit', header: { text: '단가\n(원/톤)' }, items: ['HOME_UNTPC'] }]
-            },
-            {
-                name: 'jobGroup', header: { text: '업 무 용' },
-                items: [{ name: 'jAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['JOB_LEVY_AMOUNT'] }, { name: 'jQyUnit', header: { text: '부과량\n(천톤)' }, items: ['JOB_LEVY_QY'] }, { name: 'jUntUnit', header: { text: '단가\n(원/톤)' }, items: ['JOB_UNTPC'] }]
-            },
-            {
-                name: 'bsnGroup', header: { text: '영 업 용(일 반 용)' },
-                items: [{ name: 'bAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['BSN_LEVY_AMOUNT'] }, { name: 'bQyUnit', header: { text: '부과량\n(천톤)' }, items: ['BSN_LEVY_QY'] }, { name: 'bUntUnit', header: { text: '단가\n(원/톤)' }, items: ['BSN_UNTPC'] }]
-            },
-            {
-                name: 'bath1Group', header: { text: '욕 탕 1종(대중탕용)' },
-                items: [{ name: 'bt1AmtUnit', header: { text: '부과액\n(백만원)' }, items: ['BATHS1_LEVY_AMOUNT'] }, { name: 'bt1QyUnit', header: { text: '부과량\n(천톤)' }, items: ['BATHS1_LEVY_QY'] }, { name: 'bt1UntUnit', header: { text: '단가\n(원/톤)' }, items: ['BATHS1_UNTPC'] }]
-            },
-            {
-                name: 'bath2Group', header: { text: '욕 탕 2종' },
-                items: [{ name: 'bt2AmtUnit', header: { text: '부과액\n(백만원)' }, items: ['BATHS2_LEVY_AMOUNT'] }, { name: 'bt2QyUnit', header: { text: '부과량\n(천톤)' }, items: ['BATHS2_LEVY_QY'] }, { name: 'bt2UntUnit', header: { text: '단가\n(원/톤)' }, items: ['BATHS2_UNTPC'] }]
-            },
-            {
-                name: 'industGroup', header: { text: '산업용 및 공업용' },
-                items: [{ name: 'iAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['INDUST_LEVY_AMOUNT'] }, { name: 'iQyUnit', header: { text: '부과량\n(천톤)' }, items: ['INDUST_LEVY_QY'] }, { name: 'iUntUnit', header: { text: '단가\n(원/톤)' }, items: ['INDUST_UNTPC'] }]
-            },
-            {
-                name: 'etcGroup', header: { text: '기타' },
-                items: [{ name: 'eAmtUnit', header: { text: '부과액\n(백만원)' }, items: ['ETC_LEVY_AMOUNT'] }, { name: 'eQyUnit', header: { text: '부과량\n(천톤)' }, items: ['ETC_LEVY_QY'] }, { name: 'eUntUnit', header: { text: '단가\n(원/톤)' }, items: ['ETC_UNTPC'] }]
-            },
-            'RMK'
-        ]
-    },
-    {
-        tabKey: 'd',
-        tabLabel: '원인자부담금',
-        rowStartNum: 3,
-        fixedColumns: 2, 
-        columns: [
-            { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-            { name: 'LEVY_CO', fieldName: '건수(부과액)', header: { text: '건수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'LEVY_AMOUNT', fieldName: '금액(백만원)(부과액)', header: { text: '금액(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'TRGET_LEV_STTUS_CO', fieldName: '건수(계)', header: { text: '건수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'TRGET_LEV_STTUS_AMOUNT', fieldName: '금액(백만원)(계)', header: { text: '금액(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'DRNG_EQP_CO', fieldName: '건수(배수설비)', header: { text: '건수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'DRNG_EQP_AMOUNT', fieldName: '금액(백만원)(배수설비)', header: { text: '금액(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'CNTRWK_CO', fieldName: '건수(타공사)', header: { text: '건수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CNTRWK_AMOUNT', fieldName: '금액(백만원)(타공사)', header: { text: '금액(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-        ],
-        columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN',
-            { name: 'levyMainGroup', header: { text: '부과액' }, items: ['LEVY_CO', 'LEVY_AMOUNT'] },
-            {
-                name: 'collectGroup', header: { text: '대상별 징수현황' },
-                items: [
-                    { name: 'collectTotal', header: { text: '계' }, items: ['TRGET_LEV_STTUS_CO', 'TRGET_LEV_STTUS_AMOUNT'] },
-                    { name: 'contractorGroup', header: { text: '배수설비설치자\n(하수도법 제61조 제1항)' }, items: ['DRNG_EQP_CO', 'DRNG_EQP_AMOUNT'] },
-                    { name: 'otherGroup', header: { text: '타공사·타행위자\n(하수도법 제61조 제2항)' }, items: ['CNTRWK_CO', 'CNTRWK_AMOUNT'] }
-                ]
-            },
-            'RMK'
-        ]
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
     }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
 ];
 
-export const SewerageFinanceInfoListRvw = rawFinanceList.map(tab => ({
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    {
+        name: "admdstNm",
+        fieldName: "admdstNm",
+        header: { text: "행정구역명" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 4 }, { colspan: 4 }] },
+        "sggNm",
+        "admdstNm",
+    ],
+};
+
+const decimal1Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal1ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+// 하수도 통계 검토 09. 하수도 재정
+const rawFinanceList = [
+    {
+        tabKey: "ST00090001",
+        tabLabel: "하수도재정 결산",
+        rowStartNum: 3,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            decimal1Col("fnnByWholPjtcoAmt", "계"),
+            decimal1Col("cnterGovSprtAmt", "중앙정부\n지원액"),
+            decimal1Col("mctpvLcexpAmt", "특․광역시, 도"),
+            decimal1Col("wareaSggLclAmt", "시,군,구 지자체"),
+            decimal1Col("sewerUseAmt", "하수도\n사용료"),
+            decimal1Col("orgprBrdnAmt", "원인자\n부담금"),
+            decimal1Col("etcIncmAmt", "기타\n잡수입"),
+            decimal1Col("crfwAmt", "이월액"),
+            decimal1Col("lbltAmt", "부채액\n(백만원)"),
+            decimal1Col("usgByWholPjtcoAmt", "계"),
+            decimal1Col("tmplntWholAmt", "소계"),
+            decimal1Col("tmplntFcltAmt", "시설비"),
+            decimal1Col("tmplntMendngAmt", "개보수비"),
+            decimal1Col("tmplntOperKeepAmt", "운영\n유지비"),
+            decimal1Col("tmplntEtcAmt", "기타"),
+            decimal1Col("wholSwagePplAmt", "소계"),
+            decimal1Col("swagePplFcltAmt", "시설비"),
+            decimal1Col("swagePplMendngAmt", "개보수비"),
+            decimal1Col("swagePplOperKeepAmt", "운영\n유지비"),
+            decimal1Col("swagePplEtcAmt", "기타"),
+            decimal1Col("wholSwageImpdFcltAmt", "소계"),
+            decimal1Col("swageImpdFcltAmt", "시설비"),
+            decimal1Col("swageImpdMendngAmt", "개보수비"),
+            decimal1Col("swageImpdOperKeepAmt", "운영\n유지비"),
+            decimal1Col("swageImpdFcltEtcAmt", "기타"),
+            decimal1Col("etcWholAmt", "소계"),
+            decimal1Col("etcAcdntCrfwAmt", "사고\n이월액"),
+            decimal1Col("etcNrcpAmt", "미수납액"),
+            decimal1Col("etcAmt", "기타"),
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            {
+                name: "financeGroup",
+                header: { text: "재정별 사업비(백만원)" },
+                items: [
+                    "fnnByWholPjtcoAmt",
+                    "cnterGovSprtAmt",
+                    {
+                        name: "localGroup",
+                        header: { text: "지방비" },
+                        items: ["mctpvLcexpAmt", "wareaSggLclAmt"],
+                    },
+                    "sewerUseAmt",
+                    "orgprBrdnAmt",
+                    "etcIncmAmt",
+                    "crfwAmt",
+                ],
+            },
+            "lbltAmt",
+            {
+                name: "purposeGroup",
+                header: { text: "용도별사업비(백만원)" },
+                items: [
+                    "usgByWholPjtcoAmt",
+                    {
+                        name: "t1Group",
+                        header: { text: "처리장" },
+                        items: [
+                            "tmplntWholAmt",
+                            "tmplntFcltAmt",
+                            "tmplntMendngAmt",
+                            "tmplntOperKeepAmt",
+                            "tmplntEtcAmt",
+                        ],
+                    },
+                    {
+                        name: "t2Group",
+                        header: { text: "하수관로" },
+                        items: [
+                            "wholSwagePplAmt",
+                            "swagePplFcltAmt",
+                            "swagePplMendngAmt",
+                            "swagePplOperKeepAmt",
+                            "swagePplEtcAmt",
+                        ],
+                    },
+                    {
+                        name: "t3Group",
+                        header: { text: "유수지 및 배수펌프장" },
+                        items: [
+                            "wholSwageImpdFcltAmt",
+                            "swageImpdFcltAmt",
+                            "swageImpdMendngAmt",
+                            "swageImpdOperKeepAmt",
+                            "swageImpdFcltEtcAmt",
+                        ],
+                    },
+                    {
+                        name: "t4Group",
+                        header: { text: "기타" },
+                        items: ["etcWholAmt", "etcAcdntCrfwAmt", "etcNrcpAmt", "etcAmt"],
+                    },
+                ],
+            },
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00090002",
+        tabLabel: "하수도 요금",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            intCol("anlLevyQnt", "연간조정량(㎡)"),
+            intCol("levyAmt", "하수도사용료수익(원)"),
+            decimal1Col("avgUntprcAmt", "㎡당 요금(원/㎡)"),
+            intCol("grssPrmcoAmt", "총관원가(원)"),
+            decimal1Col("grssUnitPrmcoAmt", "㎡당원가(원/㎡)"),
+            {
+                name: "rlztnRt",
+                fieldName: "rlztnRt",
+                header: { text: "현실화율(%)" },
+                footer: footerAvgDecimalArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            "anlLevyQnt",
+            "levyAmt",
+            "avgUntprcAmt",
+            "grssPrmcoAmt",
+            "grssUnitPrmcoAmt",
+            "rlztnRt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00090003",
+        tabLabel: "하수도 사용료",
+        rowStartNum: 3,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            decimal1Col("levyAmt", "부과액(백만원)"),
+            decimal1Col("levyQnt", "부과량(천톤)"),
+            decimal1Col("hshusLevyAmt", "부과액"),
+            decimal1Col("hshusLevyQnt", "부과량"),
+            intCol("hshusUntprcAmt", "단가"),
+            decimal1Col("taskFrLevyAmt", "부과액"),
+            decimal1Col("taskFrLevyQnt", "부과량"),
+            intCol("taskFrUntprcAmt", "단가"),
+            decimal1Col("bsnGnrlLevyAmt", "부과액(백만원)"),
+            decimal1Col("bsnGnrlLevyQnt", "부과량(천톤)"),
+            intCol("bsnGnrlUntprcAmt", "단가(원/톤)"),
+            decimal1Col("massBthhsFrLevyAmt", "부과액(백만원)"),
+            decimal1Col("massBthhsFrLevyQnt", "부과량(천톤)"),
+            intCol("massBthhsFrUntprcAmt", "단가(원/톤)"),
+            decimal1Col("bthhsFrSpcs2LevyAmt", "부과액"),
+            decimal1Col("bthhsFrSpcs2LevyQnt", "부과량"),
+            intCol("bthhsFrSpcs2UntprcAmt", "단가"),
+            decimal1Col("induMdsrLevyAmt", "부과액(백만원)"),
+            decimal1Col("induMdsrLevyQnt", "부과량(천톤)"),
+            intCol("induMdsrUntprcAmt", "단가(원/톤)"),
+            decimal1Col("etcLevyAmt", "부과액"),
+            decimal1Col("etcLevyQnt", "부과량"),
+            intCol("etcLevyUntprcAmt", "단가"),
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            { name: "totalGroup", header: { text: "총계" }, items: ["levyAmt", "levyQnt"] },
+            {
+                name: "g1Group",
+                header: { text: "가정용" },
+                items: ["hshusLevyAmt", "hshusLevyQnt", "hshusUntprcAmt"],
+            },
+            {
+                name: "g2Group",
+                header: { text: "업무용" },
+                items: ["taskFrLevyAmt", "taskFrLevyQnt", "taskFrUntprcAmt"],
+            },
+            {
+                name: "g3Group",
+                header: { text: "영업용(일반용)" },
+                items: ["bsnGnrlLevyAmt", "bsnGnrlLevyQnt", "bsnGnrlUntprcAmt"],
+            },
+            {
+                name: "g4Group",
+                header: { text: "욕탕 1종(대중탕용)" },
+                items: ["massBthhsFrLevyAmt", "massBthhsFrLevyQnt", "massBthhsFrUntprcAmt"],
+            },
+            {
+                name: "g5Group",
+                header: { text: "욕탕2종" },
+                items: ["bthhsFrSpcs2LevyAmt", "bthhsFrSpcs2LevyQnt", "bthhsFrSpcs2UntprcAmt"],
+            },
+            {
+                name: "g6Group",
+                header: { text: "산업 및 공업용" },
+                items: ["induMdsrLevyAmt", "induMdsrLevyQnt", "induMdsrUntprcAmt"],
+            },
+            {
+                name: "g7Group",
+                header: { text: "기타" },
+                items: ["etcLevyAmt", "etcLevyQnt", "etcLevyUntprcAmt"],
+            },
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00090004",
+        tabLabel: "원인자부담금",
+        rowStartNum: 3,
+        fixedColumns: 2,
+        columns: [
+            ...reviewAddressColumns,
+            intCol("levyEvntcsCnt", "건수"),
+            decimal1Col("levyAmt", "금액(백만원)"),
+            intCol("trgtByWholClctnEvntcsCnt", "건수"),
+            decimal1Col("trgtByWholClctnAmt", "금액(백만원)"),
+            intCol("mltvEqpmEvntcsCnt", "건수"),
+            decimal1Col("mltvEqpmAmt", "금액(백만원)"),
+            intCol("othrCstrnOthrActrCnt", "건수"),
+            decimal1Col("othrCstrnOthrActrAmt", "금액(백만원)"),
+            { name: "rmrk", fieldName: "rmrk", header: { text: "비고" } },
+        ],
+        columnLayout: [
+            reviewAddressLayout,
+            "displayYear",
+            { name: "levyGroup", header: { text: "부과액" }, items: ["levyEvntcsCnt", "levyAmt"] },
+            {
+                name: "collectionStatusGroup",
+                header: { text: "대상별 징수현황" },
+                items: [
+                    {
+                        name: "c1Group",
+                        header: { text: "계" },
+                        items: ["trgtByWholClctnEvntcsCnt", "trgtByWholClctnAmt"],
+                    },
+                    {
+                        name: "c2Group",
+                        header: { text: "배수설비설치자\n(하수도법 제61조 제1항)" },
+                        items: ["mltvEqpmEvntcsCnt", "mltvEqpmAmt"],
+                    },
+                    {
+                        name: "c3Group",
+                        header: { text: "타공사·타행위자\n(하수도법 제61조 제2항)" },
+                        items: ["othrCstrnOthrActrCnt", "othrCstrnOthrActrAmt"],
+                    },
+                ],
+            },
+            "rmrk",
+        ],
+    },
+];
+
+export const SewerageFinanceInfoListRvw = rawFinanceList.map((tab) => ({
     ...tab,
-    columns: tab.columns.map(col => ({
+    columns: tab.columns.map((col) => ({
         ...col,
-        editable: false 
-    }))
-}));
\ No newline at end of file
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
diff --git a/apps/st/src/components/util/column/review/SewerageServiceLevelRvwColumn.ts b/apps/st/src/components/util/column/review/SewerageServiceLevelRvwColumn.ts
index c673bbda5..316825d5b 100644
--- a/apps/st/src/components/util/column/review/SewerageServiceLevelRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/SewerageServiceLevelRvwColumn.ts
@@ -1,117 +1,213 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 13. 하수도 서비스 수준
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerAvgDecimalArrayByDivision,
+    footerDecimal1ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
+
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
+
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
+    }
+
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
+
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
+
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
+];
+
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    // {
+    //     name: "admdstNm",
+    //     fieldName: "admdstNm",
+    //     header: { text: "행정구역명" },
+    //     mergeCells: true,
+    //     sortdisable: true,
+    // },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 4 }, { colspan: 4 }] },
+        "sggNm",
+        // "admdstNm",
+    ],
+};
+
+const textCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+});
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+const decimal1Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal1ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+const avgDecimalCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerAvgDecimalArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+// 하수도 통계 검토 13. 하수도 서비스 수준
 const rawServiceLevelList = [
     {
-        tabKey: 'a',
-        tabLabel: '민원',
+        tabKey: "ST00130001",
+        tabLabel: "민원",
         rowStartNum: 2,
         fixedColumns: 2,
         columns: [
-            /* 1. 기본 정보 */
-            { name: 'SIDO', fieldName: 'SIDO', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: 'GUGUN', header: { text: '시군구' } },
-            { name: 'YR_GBN', fieldName: 'YR_GBN', header: { text: '구분' } },
-
-            /* 2. 하수처리 인구 (정수 반영) */
-            { name: 'POPLTN_SM', fieldName: 'POPLTN_SM', header: { text: '하수처리인구\n(명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-
-            /* 3. 민원유형 (단위: 건 / 정수 반영) */
-            { name: 'CVPL_CM', fieldName: 'CVPL_CM', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_DCWTR_QLTWTR', fieldName: 'CVPL_DCWTR_QLTWTR', header: { text: '악취' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_BSML', fieldName: 'CVPL_BSML', header: { text: '하수관로' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_FIVW', fieldName: 'CVPL_FIVW', header: { text: '배수설비' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_POLLUTN_ACDNT', fieldName: 'CVPL_POLLUTN_ACDNT', header: { text: '맨홀' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_SSOS', fieldName: 'CVPL_SSOS', header: { text: '정화조' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_CHRGE', fieldName: 'CVPL_CHRGE', header: { text: '하수도요금' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CVPL_ETC', fieldName: 'CVPL_ETC', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-
-            /* 4. 성과 지표 및 비고 (소수점 1자리 반영) */
-            { name: 'STDR_POPLTN_PER_CVPL', fieldName: 'STDR_POPLTN_PER_CVPL', header: { text: '기준인구당\n민원건수\n(건/10,000명)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-            { name: 'RMK', fieldName: 'RMK', header: { text: '비고' } }
+            ...reviewAddressColumns,
+            intCol("swtrmtPpltnCnt", "하수처리인구\n(명)"),
+            intCol("whol", "총계"),
+            intCol("dschgWqCnt", "악취"),
+            intCol("odorCnt", "하수관로"),
+            intCol("ldsCnt", "배수설비"),
+            intCol("plltnAcdntCnt", "맨홀"),
+            intCol("swagePplCnt", "정화조"),
+            intCol("sewerCrgAmt", "하수도요금"),
+            intCol("etcCnt", "기타"),
+            avgDecimalCol("crtrPpltnCvlcptEvntcsCnt", "기준인구당\n민원건수\n(건/10,000명)"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'YR_GBN',
-            'POPLTN_SM',
+            reviewAddressLayout,
+            "displayYear",
+            "swtrmtPpltnCnt",
             {
-                name: 'complaintTypeGroup',
-                header: { text: '민원유형(건)' },
+                name: "complaintTypeGroup",
+                header: { text: "민원유형(건)" },
                 items: [
-                    'CVPL_CM', 
-                    'CVPL_DCWTR_QLTWTR', 
-                    'CVPL_BSML', 
-                    'CVPL_FIVW', 
-                    'CVPL_POLLUTN_ACDNT', 
-                    'CVPL_SSOS', 
-                    'CVPL_CHRGE', 
-                    'CVPL_ETC'
-                ]
+                    "whol",
+                    "dschgWqCnt",
+                    "odorCnt",
+                    "ldsCnt",
+                    "plltnAcdntCnt",
+                    "swagePplCnt",
+                    "sewerCrgAmt",
+                    "etcCnt",
+                ],
             },
-            'STDR_POPLTN_PER_CVPL',
-            'RMK'
-        ]
+            "crtrPpltnCvlcptEvntcsCnt",
+            "rmrk",
+        ],
     },
     {
-        tabKey: 'b',
-        tabLabel: '주민친화시설',
+        tabKey: "ST00130002",
+        tabLabel: "주민친화시설",
         rowStartNum: 2,
-        fixedColumns: 5,
+        fixedColumns: 2,
         columns: [
-            /* 1. 기본 및 시설 정보 */
-            { name: 'SIDO', fieldName: 'SIDO', header: { text: '시도' } },
-            { name: 'GUGUN', fieldName: 'GUGUN', header: { text: '시군구' } },
-            { name: 'BSC_FCT_NM', fieldName: 'BSC_FCT_NM', header: { text: '처리장명' } },
-            { name: 'FCT_CPC', fieldName: 'FCT_CPC', header: { text: '시설용량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'YR_GBN', fieldName: 'YR_GBN', header: { text: '구분' } },
-
-            /* 2. 처리장 전체 면적 (소수점 1자리 반영) */
-            { name: 'PRCPLT_AR', fieldName: 'PRCPLT_AR', header: { text: '처리장\n면적(㎡)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-
-            /* 3. 주민친화시설 면적 상세 (단위: ㎡ / 정수 반영) */
-            { name: 'TOTAL_AR', fieldName: 'TOTAL_AR', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'RESTRM_AR', fieldName: 'RESTRM_AR', header: { text: '휴게시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CHILDPLAY_AR', fieldName: 'CHILDPLAY_AR', header: { text: '어린이놀이공간' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'ALSFC_AR', fieldName: 'ALSFC_AR', header: { text: '체력단련시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'PLGRND_AR', fieldName: 'PLGRND_AR', header: { text: '운동시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'PRKPLCE_AR', fieldName: 'PRKPLCE_AR', header: { text: '주차장' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'CTLSTT_AR', fieldName: 'CTLSTT_AR', header: { text: '교육 및\n문화시설' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'NRPRK_AR', fieldName: 'NRPRK_AR', header: { text: '습지조성\n(생태공원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-            { name: 'ETC_AR', fieldName: 'ETC_AR', header: { text: '기타' }, valueType: ValueType.NUMBER, numberFormat: '#,##0' },
-
-            /* 4. 비고 */
-            { name: 'RMK', fieldName: 'RMK', header: { text: '비고' } }
+            ...reviewAddressColumns,
+            textCol("swtrmtFcltNm", "처리장명"),
+            intCol("fcltCpct", "시설용량\n(㎥/일)"),
+            decimal1Col("tmplntArea", "처리장\n면적(㎡)"),
+            decimal1Col("whol", "총계"),
+            decimal1Col("brkFcltArea", "휴게시설"),
+            decimal1Col("childFrshpSpacArea", "어린이놀이공간"),
+            decimal1Col("bdySportsFcltArea", "체력단련시설"),
+            decimal1Col("sportsFcltArea", "운동시설"),
+            decimal1Col("pkltArea", "주차장"),
+            decimal1Col("eduMultiFcltArea", "교육 및\n문화시설"),
+            decimal1Col("wtlndMakeArea", "습지조성\n(생태공원)"),
+            decimal1Col("etcCnt", "기타"),
+            textCol("rmrk", "비고"),
         ],
         columnLayout: [
-            { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-            'BSC_FCT_NM',
-            'FCT_CPC',
-            'YR_GBN',
-            'PRCPLT_AR',
+            reviewAddressLayout,
+            "displayYear",
+            "swtrmtFcltNm",
+            "fcltCpct",
+            "tmplntArea",
             {
-                name: 'friendlyFacilityGroup',
-                header: { text: '주민친화시설 면적(㎡)' },
+                name: "friendlyFacilityGroup",
+                header: { text: "주민친화시설 면적(㎡)" },
                 items: [
-                    'TOTAL_AR',
-                    'RESTRM_AR',
-                    'CHILDPLAY_AR',
-                    'ALSFC_AR',
-                    'PLGRND_AR',
-                    'PRKPLCE_AR',
-                    'CTLSTT_AR',
-                    'NRPRK_AR',
-                    'ETC_AR'
-                ]
+                    "whol",
+                    "brkFcltArea",
+                    "childFrshpSpacArea",
+                    "bdySportsFcltArea",
+                    "sportsFcltArea",
+                    "pkltArea",
+                    "eduMultiFcltArea",
+                    "wtlndMakeArea",
+                    "etcCnt",
+                ],
             },
-            'RMK'
-        ]
-    }
+            "rmrk",
+        ],
+    },
 ];
 
-export const SewerageServiceLevelInfoListRvw = rawServiceLevelList.map(tab => ({
+export const SewerageServiceLevelInfoListRvw = rawServiceLevelList.map((tab) => ({
     ...tab,
-    columns: tab.columns.map(col => ({
+    columns: tab.columns.map((col) => ({
         ...col,
-        editable: false 
-    }))
-}));
\ No newline at end of file
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
+
+/** @deprecated `SewerageServiceLevelInfoListRvw` 사용 */
+export const SewerageServiceLevelInfoList = SewerageServiceLevelInfoListRvw;
diff --git a/apps/st/src/components/util/column/review/WaterReuseRvwColumn.ts b/apps/st/src/components/util/column/review/WaterReuseRvwColumn.ts
index 04026197f..2d045707d 100644
--- a/apps/st/src/components/util/column/review/WaterReuseRvwColumn.ts
+++ b/apps/st/src/components/util/column/review/WaterReuseRvwColumn.ts
@@ -1,224 +1,366 @@
 import { ValueType } from "realgrid";
 
-// 하수도 통계 관리 10. 물 재이용
-const rawWaterReuseList = [
-  {
-    tabKey: 'a',
-    tabLabel: '공공하수처리수 재이용',
-    rowStartNum: 4, 
-    fixedColumns: 2,
-    columns: [
-      /* 1. 기본 및 행정 정보 */
-      { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-      { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-      { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
+import type { GridView } from "@/components/type/DataGrid.type";
+import {
+    footerAvgDecimalArrayByDivision,
+    footerDecimal1ArrayByDivision,
+    footerDecimal2ArrayByDivision,
+    footerIntArrayByDivision,
+} from "@/components/util/grid/footerSummary";
 
-      /* 2. 하수처리장 기본 정보 */
-      { name: 'BSC_FCT_NM', fieldName: '시설명', header: { text: '시설명' } },
-      { name: 'EQP_PRMS_DT', fieldName: '인가일(년/월/일)', header: { text: '인가일\n(년/월/일)' } },
-      { name: 'FCT_CPC', fieldName: '시설용량(㎥/일)', header: { text: '시설용량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'TPUT_TOTAL', fieldName: '연간 하수처리량(천톤/년)', header: { text: '연간\n하수처리량\n(천톤/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'RSWTR_LAW_YN', fieldName: '법적의무대상(대상/미대상)', header: { text: '법적의무대상\n(대상/미대상)' } },
+const getDivisionFooterLabel = (grid: GridView, divisionIndex: number, withSuffix: boolean) => {
+    const dataSource = grid.getDataSource();
+    const uniqueValues = new Set<string>();
 
-      /* 3. 재이용시설 현황 */
-      { name: 'INST_YN', fieldName: '설치유무(유/무)', header: { text: '설치유무\n(유/무)' } },
-      { name: 'RSWTR_RN_DT', fieldName: '가동개시일 yyyy-mm-dd', header: { text: '가동개시일\nyyyy-mm-dd' } },
-      { name: 'RSWTR_PRMS_DT', fieldName: '설치승인일 yyyy-mm-dd', header: { text: '설치승인일\nyyyy-mm-dd' } },
-      { name: 'RSWTR_CPC', fieldName: '용량(톤/일)', header: { text: '용량(톤/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'RSWTR_TRT_NM', fieldName: '공법/기자재', header: { text: '공법/기자재' } },
-      { name: 'RSWTR_PIPE', fieldName: '공급관로길이(km)', header: { text: '공급관로길이\n(km)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'RSWTR_PUMP', fieldName: '공급펌프(톤/일)', header: { text: '공급펌프\n(톤/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
+    for (let i = 0; i < dataSource.getRowCount(); i++) {
+        const val = dataSource.getValue(i, "displayYear");
+        if (val) uniqueValues.add(String(val));
+    }
 
-      /* 4. 재이용 실적 - 총계 및 장내용수 */
-      { name: 'USE_AMNT_TOTAL', fieldName: '총계', header: { text: '총계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_D01', fieldName: '계(장내)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S01', fieldName: '세척수', header: { text: '세척수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S02', fieldName: '냉각수', header: { text: '냉각수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S03', fieldName: '청소수', header: { text: '청소수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S04', fieldName: '조경용수(장내)', header: { text: '조경용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S05', fieldName: '희석용수', header: { text: '희석용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S06', fieldName: '장내중수도', header: { text: '장내중수도' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S07', fieldName: '장내기타용수', header: { text: '장내기타용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
+    const divisionValues = Array.from(uniqueValues);
+    if (divisionValues.length <= divisionIndex) {
+        return withSuffix ? "합계" : "";
+    }
 
-      /* 5. 재이용 실적 - 장외용수 */
-      { name: 'USE_AMNT_D02', fieldName: '계(장외)', header: { text: '계' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S11', fieldName: '청소·화장실 용수', header: { text: '청소·화장실\n용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S12', fieldName: '세척·살수용수', header: { text: '세척·살수용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S13', fieldName: '조경용수(장외)', header: { text: '조경용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S14', fieldName: '친수용수', header: { text: '친수용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S15', fieldName: '하천등 유지용수', header: { text: '하천등 유지용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S16', fieldName: '농업용수', header: { text: '농업용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S17', fieldName: '지하수충전', header: { text: '지하수충전' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'USE_AMNT_S18', fieldName: '공업용수', header: { text: '공업용수' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
+    const label = divisionValues[divisionIndex] ?? "";
+    return withSuffix ? `${label}합계` : label;
+};
 
-      /* 6. 지표 및 비고 */
-      { name: 'REUSE_RT', fieldName: '재이용률(%)', header: { text: '재이용률\n(%)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-      { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-    ],
-    columnLayout: [
-      { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-      'YR_GBN',
-      {
-        name: 'sewagePlantGroup',
-        header: { text: '하수처리장' },
-        items: ['BSC_FCT_NM', 'EQP_PRMS_DT', 'FCT_CPC', 'TPUT_TOTAL', 'RSWTR_LAW_YN']
-      },
-      {
-        name: 'reuseFctGroup',
-        header: { text: '재이용시설' },
-        items: [
-          'INST_YN',
-          {
-            name: 'installDetailGroup',
-            header: { text: '재이용시설 설치시' },
-            items: [
-              'RSWTR_RN_DT', 
-              'RSWTR_PRMS_DT',
-              {
-                name: 'reProcessGroup',
-                header: { text: '재처리시설' },
-                items: ['RSWTR_CPC', 'RSWTR_TRT_NM']
-              },
-              'RSWTR_PIPE',
-              'RSWTR_PUMP'
-            ]
-          }
-        ]
-      },
-      {
-        name: 'reuseStatusGroup',
-        header: { text: '하수처리수 재이용현황(천톤/년)' },
-        items: [
-          'USE_AMNT_TOTAL',
-          {
-            name: 'internalUseGroup',
-            header: { text: '장 내 용 수' },
-            items: [
-              'USE_AMNT_D01', 'USE_AMNT_S01', 'USE_AMNT_S02', 'USE_AMNT_S03', 
-              'USE_AMNT_S04', 'USE_AMNT_S05', 'USE_AMNT_S06', 'USE_AMNT_S07'
-            ]
-          },
-          {
-            name: 'externalUseGroup',
-            header: { text: '장 외 용 수' },
-            items: [
-              'USE_AMNT_D02', 'USE_AMNT_S11', 'USE_AMNT_S12', 'USE_AMNT_S13', 
-              'USE_AMNT_S14', 'USE_AMNT_S15', 'USE_AMNT_S16', 'USE_AMNT_S17', 'USE_AMNT_S18'
-            ]
-          }
-        ]
-      },
-      'REUSE_RT',
-      'RMK'
-    ]
-  },
-  {
-    tabKey: 'b',
-    tabLabel: '중수도 현황',
-    rowStartNum: 2, 
-    columns: [
-        { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-        { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-        { name: 'BILD_NM', fieldName: '건축물명/개발사업명', header: { text: '건축물명/\n개발사업명' } },
-        { name: 'ADDR', fieldName: '주소', header: { text: '주소' } },
-        { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-        { name: 'BILD_TP', fieldName: '시설물용도/개발사업종류', header: { text: '시설물용도/\n개발사업종류' } },
-        { name: 'LAW_YN', fieldName: '법적의무 대상여부(대상/미대상)', header: { text: '법적의무\n대상여부\n(대상/미대상)' } },
-        { name: 'COMP_DT', fieldName: '설치완료일 yyyy-mm-dd', header: { text: '설치완료일\nyyyy-mm-dd' } },
-        { name: 'RN_DT', fieldName: '가동개시일 yyyy-mm-dd', header: { text: '가동개시일\nyyyy-mm-dd' } },
-        { name: 'TOTAR', fieldName: '건축연면적(㎡)', header: { text: '건축연면적\n(㎡)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'PROC_CPCTY', fieldName: '처리용량(㎥/일)', header: { text: '처리용량\n(㎥/일)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'WATER_USE_CPCTY', fieldName: '물 사용량(㎥/년)', header: { text: '물 사용량\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'RUSWTR_USE_SM', fieldName: '중수도 이용량(㎥/년)', header: { text: '중수도\n이용량\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'SUB_USE_CPCTY', fieldName: '대체수 이용량(㎥/년)', header: { text: '대체수\n이용량\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'RUSWTR_PRPOS', fieldName: '중수도용도', header: { text: '중수도용도' } },
-        { name: 'FYER_OPER_CT', fieldName: '연간운영비(백만원/년)', header: { text: '연간운영비\n(백만원/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-    ],
-    columnLayout: [
-        { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-        'BILD_NM', 'ADDR', 'YR_GBN', 'BILD_TP', 'LAW_YN', 'COMP_DT', 'RN_DT',
-        {
-            name: 'fctStatusGroup',
-            header: { text: '시설현황' },
-            items: ['TOTAR', 'PROC_CPCTY']
-        },
-        'WATER_USE_CPCTY', 'RUSWTR_USE_SM', 'SUB_USE_CPCTY', 'RUSWTR_PRPOS', 'FYER_OPER_CT', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'c',
-    tabLabel: '빗물이용시설 현황',
-    rowStartNum: 2, 
-    columns: [
-        { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-        { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-        { name: 'RWR_REUSE_FCT_NM', fieldName: '시설명', header: { text: '시설명' } },
-        { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-        { name: 'BILD_TP', fieldName: '건축물용도', header: { text: '건축물용도' } },
-        { name: 'ADDR', fieldName: '위치(주소)', header: { text: '위치\n(주소)' } },
-        { name: 'LAW_YN', fieldName: '법적의무 대상여부(대상/미대상)', header: { text: '법적의무\n대상여부\n(대상/미대상)' } },
-        { name: 'RN_DT', fieldName: '설치완료일 yyyy-mm-dd', header: { text: '설치완료일\nyyyy-mm-dd' } },
-        { name: 'INSTL_CT', fieldName: '설치비(백만원)', header: { text: '설치비\n(백만원)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'CCM', fieldName: '집수면 종류', header: { text: '집수면 종류' } },
-        { name: 'TRTFC_ENNC', fieldName: '여과등 처리시설 유무', header: { text: '여과등\n처리시설\n유무' } },
-        { name: 'SGBS_CPCTY', fieldName: '저류조 용량(㎥)', header: { text: '저류조 용량\n(㎥)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'FYER_USEQTY', fieldName: '연간 이용량(㎥/년)', header: { text: '연간 이용량\n(㎥/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'RWR_PRCUSE_PRPPOS', fieldName: '이용용도', header: { text: '이용용도' } },
-        { name: 'FYER_OPER_CT', fieldName: '연간운영비(백만원/년)', header: { text: '연간운영비\n(백만원/년)' }, valueType: ValueType.NUMBER, numberFormat: '#,##0.0' },
-        { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-    ],
-    columnLayout: [
-        { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-        'RWR_REUSE_FCT_NM', 'YR_GBN', 'BILD_TP', 'ADDR', 'LAW_YN', 'RN_DT', 'INSTL_CT', 'CCM', 'TRTFC_ENNC', 'SGBS_CPCTY', 'FYER_USEQTY', 'RWR_PRCUSE_PRPPOS', 'FYER_OPER_CT', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'd',
-    tabLabel: '하ㆍ폐수처리수 재이용시설 시공업 등록현황',
-    rowStartNum: 2, 
-    columns: [
-        { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-        { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-        { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-        { name: 'CMPNM', fieldName: '상호(명칭)', header: { text: '상호(명칭)' } },
-        { name: 'RPRSNTV', fieldName: '대표자', header: { text: '대표자' } },
-        { name: 'ADDR', fieldName: '주소', header: { text: '주소' } },
-        { name: 'CMPN_RGSDE', fieldName: '등록일 yyyy-mm-dd', header: { text: '등록일\nyyyy-mm-dd' } },
-        { name: 'RMK', fieldName: '비고', header: { text: '비고' } },
-        { name: 'CHCKER_OPINION', fieldName: '검토자의견', header: { text: '검토자의견' } },
-        { name: 'WRTER_OPINION', fieldName: '사용자의견', header: { text: '사용자의견' } },
-    ],
-    columnLayout: [
-        { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-        'YR_GBN', 'CMPNM', 'RPRSNTV', 'ADDR', 'CMPN_RGSDE', 'RMK'
-    ]
-  },
-  {
-    tabKey: 'e',
-    tabLabel: '하ㆍ폐수처리수 재이용시설 시공업 인가현황',
-    rowStartNum: 2, 
-    columns: [
-        { name: 'SIDO', fieldName: '시도', header: { text: '시도' } },
-        { name: 'GUGUN', fieldName: '시군구', header: { text: '시군구' } },
-        { name: 'YR_GBN', fieldName: '구분', header: { text: '구분' } },
-        { name: 'CMPNM', fieldName: '상호(명칭)', header: { text: '상호(명칭)' } },
-        { name: 'RPRSNTV', fieldName: '대표자', header: { text: '대표자' } },
-        { name: 'ADDR', fieldName: '주소', header: { text: '주소' } },
-        { name: 'CMPN_RGSDE', fieldName: '인가일(년/월/일)', header: { text: '인가일\n(년/월/일)' } },
-        { name: 'RMK', fieldName: '비고', header: { text: '비고' } }
-    ],
-    columnLayout: [
-        { name: 'addrGroup', header: { text: '행정구역' }, items: ['SIDO', 'GUGUN'] },
-        'YR_GBN', 'CMPNM', 'RPRSNTV', 'ADDR', 'CMPN_RGSDE', 'RMK'
-    ]
-  }
+const divisionFooterCallbacks = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, true) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, true) },
 ];
 
-export const WaterReuseInfoList = rawWaterReuseList.map(tab => ({
-  ...tab,
-  columns: tab.columns.map(col => ({
-    ...col,
-    editable: false
-  }))
-}));
\ No newline at end of file
+const divisionFooterLabelOnly = [
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 0, false) },
+    { valueCallback: (grid: GridView) => getDivisionFooterLabel(grid, 1, false) },
+];
+
+const reviewFacilityAddressColumns = [
+    {
+        name: "ctpvNm",
+        fieldName: "ctpvNm",
+        header: { text: "시도" },
+        mergeCells: true,
+        sortdisable: true,
+        footer: divisionFooterCallbacks,
+    },
+    {
+        name: "sggNm",
+        fieldName: "sggNm",
+        header: { text: "시군구" },
+        mergeCells: true,
+        sortdisable: true,
+    },
+    {
+        name: "displayYear",
+        fieldName: "displayYear",
+        header: { text: "구분" },
+        sortdisable: true,
+        footer: divisionFooterLabelOnly,
+    },
+];
+
+const reviewFacilityAddressLayout = {
+    name: "areaGroup",
+    header: { text: "행정구역" },
+    items: [
+        { column: "ctpvNm", footerUserSpans: [{ colspan: 3 }, { colspan: 3 }] },
+        "sggNm",
+    ],
+};
+
+const textCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+});
+
+const decimal1Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal1ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.0",
+});
+
+const decimal2Col = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerDecimal2ArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0.00",
+});
+
+const intCol = (name: string, header: string) => ({
+    name,
+    fieldName: name,
+    header: { text: header },
+    footer: footerIntArrayByDivision,
+    valueType: ValueType.NUMBER,
+    numberFormat: "#,##0",
+});
+
+// 하수도 통계 검토 10. 물 재이용
+const rawWaterReuseList = [
+    {
+        tabKey: "ST00100001",
+        tabLabel: "공공하수처리수 재이용",
+        rowStartNum: 4,
+        fixedColumns: 2,
+        columns: [
+            ...reviewFacilityAddressColumns,
+            textCol("swtrmtFcltNm", "시설명"),
+            textCol("sncnYmd", "인가일\n(년/월/일)"),
+            decimal1Col("prcsFcltCpct", "시설용량\n(㎥/일)"),
+            decimal1Col("prcsQnt", "연간\n하수처리량\n(천톤/년)"),
+            textCol("lglYn", "법적의무대상\n(대상/미대상)"),
+            textCol("instlYn", "설치유무\n(유/무)"),
+            textCol("oprtngStrtYmd", "가동개시일\nyyyy-mm-dd"),
+            textCol("instlAprvYmd", "설치승인일\nyyyy-mm-dd"),
+            decimal1Col("rprcsFcltCpct", "용량(톤/일)"),
+            textCol("mtcnsNm", "공법/기자재"),
+            decimal2Col("ruswtPplLen", "공급관로길이\n(km)"),
+            decimal1Col("ruswtPumpLen", "공급펌프\n(톤/일)"),
+            decimal1Col("wholUseQnt", "총계"),
+            decimal1Col("ithlWshwtrQnt", "계"),
+            decimal1Col("ithlClnQty", "세척수"),
+            decimal1Col("ithlFrzgQty", "냉각수"),
+            decimal1Col("ithlLdhcUswtrQnt", "청소수"),
+            decimal1Col("ithlDltnUswtrQnt", "조경용수"),
+            decimal1Col("ithlRuswtrQnt", "희석용수"),
+            decimal1Col("ithlEtcQnt", "장내중수도"),
+            decimal1Col("ithlUnsdQnt", "장내기타용수"),
+            decimal1Col("otcntrUswtrWhol", "계"),
+            decimal1Col("otcntrClnRstrmQnt", "청소·화장실\n용수"),
+            decimal1Col("otcntrWshwtrQnt", "세척·살수용수"),
+            decimal1Col("otcntrLdhcUswtrQnt", "조경용수"),
+            decimal1Col("otcntrHdrplUswtrQnt", "친수용수"),
+            decimal1Col("otcntrRvrKeepQnt", "하천등 유지용수"),
+            decimal1Col("agrcltUswtrPstnQnt", "농업용수"),
+            decimal1Col("ugwtrChargQnt", "지하수충전"),
+            decimal1Col("mdsrUswtrQnt", "공업용수"),
+            {
+                name: "rtlztnRt",
+                fieldName: "rtlztnRt",
+                header: { text: "재이용률\n(%)" },
+                footer: footerAvgDecimalArrayByDivision,
+                valueType: ValueType.NUMBER,
+                numberFormat: "#,##0.0",
+            },
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewFacilityAddressLayout,
+            "displayYear",
+            {
+                name: "seweragePlantGroup",
+                header: { text: "하수처리장" },
+                items: ["swtrmtFcltNm", "sncnYmd", "prcsFcltCpct", "prcsQnt", "lglYn"],
+            },
+            {
+                name: "reuseFacilityGroup",
+                header: { text: "재이용시설" },
+                items: [
+                    "instlYn",
+                    {
+                        name: "installationGroup",
+                        header: { text: "재이용시설 설치시" },
+                        items: [
+                            "oprtngStrtYmd",
+                            "instlAprvYmd",
+                            {
+                                name: "reProcessingFacilityGroup",
+                                header: { text: "재처리시설" },
+                                items: ["rprcsFcltCpct", "mtcnsNm"],
+                            },
+                            "ruswtPplLen",
+                            "ruswtPumpLen",
+                        ],
+                    },
+                ],
+            },
+            {
+                name: "reuseStatusGroup",
+                header: { text: "하수처리수 재이용현황(천톤/년)" },
+                items: [
+                    "wholUseQnt",
+                    {
+                        name: "internalWaterGroup",
+                        header: { text: "장 내 용 수" },
+                        items: [
+                            "ithlWshwtrQnt",
+                            "ithlClnQty",
+                            "ithlFrzgQty",
+                            "ithlLdhcUswtrQnt",
+                            "ithlDltnUswtrQnt",
+                            "ithlRuswtrQnt",
+                            "ithlEtcQnt",
+                            "ithlUnsdQnt",
+                        ],
+                    },
+                    {
+                        name: "externalWaterGroup",
+                        header: { text: "장 외 용 수" },
+                        items: [
+                            "otcntrUswtrWhol",
+                            "otcntrClnRstrmQnt",
+                            "otcntrWshwtrQnt",
+                            "otcntrLdhcUswtrQnt",
+                            "otcntrHdrplUswtrQnt",
+                            "otcntrRvrKeepQnt",
+                            "agrcltUswtrPstnQnt",
+                            "ugwtrChargQnt",
+                            "mdsrUswtrQnt",
+                        ],
+                    },
+                ],
+            },
+            "rtlztnRt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00100002",
+        tabLabel: "중수도 현황",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "건축물명/\n개발사업명"),
+            textCol("bldgSeCn", "시설물용도/\n개발사업종류"),
+            textCol("fcltPstnCn", "주소"),
+            textCol("lglTrgtYn", "법적의무\n대상여부\n(대상/미대상)"),
+            textCol("cmptnStrtYmd", "설치완료일\nyyyy-mm-dd"),
+            textCol("oprtngStrtYmd", "가동개시일\nyyyy-mm-dd"),
+            intCol("archWholArea", "건축연면적\n(㎡)"),
+            decimal1Col("prcsCpct", "처리용량\n(㎥/일)"),
+            intCol("wtrUseQnt", "물 사용량\n(㎥/년)"),
+            intCol("ruswtrUtztnQnt", "중수도\n이용량\n(㎥/년)"),
+            intCol("sbstCntUtztnQnt", "대체수\n이용량\n(㎥/년)"),
+            textCol("mnUsgCn", "중수도용도"),
+            decimal1Col("ruswtrOperAmt", "연간운영비\n(백만원/년)"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
+            "bldgSeCn",
+            "fcltPstnCn",
+            "lglTrgtYn",
+            "cmptnStrtYmd",
+            "oprtngStrtYmd",
+            {
+                name: "facilityStatusGroup",
+                header: { text: "시설현황" },
+                items: ["archWholArea", "prcsCpct"],
+            },
+            "wtrUseQnt",
+            "ruswtrUtztnQnt",
+            "sbstCntUtztnQnt",
+            "mnUsgCn",
+            "ruswtrOperAmt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00100003",
+        tabLabel: "빗물이용시설 현황",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewFacilityAddressColumns,
+            textCol("fcltNm", "시설명"),
+            textCol("bdstTypCn", "건축물용도"),
+            textCol("fcltPstnCn", "위치\n(주소)"),
+            textCol("lglTrgtYn", "법적의무\n대상여부\n(대상/미대상)"),
+            textCol("instlCmptnYmd", "설치완료일\nyyyy-mm-dd"),
+            decimal1Col("instlAmt", "설치비\n(백만원)"),
+            textCol("rcptMynCn", "집수면 종류"),
+            textCol("filtrPrcsFcltYnExpln", "여과등\n처리시설\n유무"),
+            intCol("impdCpct", "저류조 용량\n(㎥)"),
+            intCol("anlUseQnt", "연간 이용량\n(㎥/년)"),
+            textCol("exlnUtlzUsgExpln", "이용용도"),
+            decimal1Col("anlOperAmt", "연간운영비\n(백만원/년)"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "fcltNm",
+            "bdstTypCn",
+            "fcltPstnCn",
+            "lglTrgtYn",
+            "instlCmptnYmd",
+            "instlAmt",
+            "rcptMynCn",
+            "filtrPrcsFcltYnExpln",
+            "impdCpct",
+            "anlUseQnt",
+            "exlnUtlzUsgExpln",
+            "anlOperAmt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00100004",
+        tabLabel: "하ㆍ폐수처리수 재이용시설 시공업 등록현황",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewFacilityAddressColumns,
+            textCol("bplcNm", "상호(명칭)"),
+            textCol("rprsvNm", "대표자"),
+            textCol("bplcPstnCn", "주소"),
+            textCol("regDt", "등록일\nyyyy-mm-dd"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "bplcNm",
+            "rprsvNm",
+            "bplcPstnCn",
+            "regDt",
+            "rmrk",
+        ],
+    },
+    {
+        tabKey: "ST00100005",
+        tabLabel: "하ㆍ폐수처리수 재이용시설 시공업 인가현황",
+        rowStartNum: 2,
+        fixedColumns: 2,
+        columns: [
+            ...reviewFacilityAddressColumns,
+            textCol("bplcNm", "상호(명칭)"),
+            textCol("rprsvNm", "대표자"),
+            textCol("bplcPstnCn", "주소"),
+            textCol("coRegYmd", "인가일\n(년/월/일)"),
+            textCol("rmrk", "비고"),
+        ],
+        columnLayout: [
+            reviewFacilityAddressLayout,
+            "displayYear",
+            "bplcNm",
+            "rprsvNm",
+            "bplcPstnCn",
+            "coRegYmd",
+            "rmrk",
+        ],
+    },
+];
+
+export const WaterReuseInfoListRvw = rawWaterReuseList.map((tab) => ({
+    ...tab,
+    columns: tab.columns.map((col) => ({
+        ...col,
+        editable: false,
+        styleName: "rg-cell-readonly",
+    })),
+}));
+
+/** @deprecated `WaterReuseInfoListRvw` 사용 */
+export const WaterReuseInfoList = WaterReuseInfoListRvw;
diff --git a/apps/st/src/components/util/grid/gridFunction.ts b/apps/st/src/components/util/grid/gridFunction.ts
index 28755a7f8..09f88fde9 100644
--- a/apps/st/src/components/util/grid/gridFunction.ts
+++ b/apps/st/src/components/util/grid/gridFunction.ts
@@ -1,3 +1,13 @@
+import type { CellStyleCallback } from "@/components/type/DataGrid.type";
+
+/** 검토(review) 그리드: rowType이 CURR인 행(당해 연도) 흰색 배경 */
+export const reviewRowTypeCurrCellStyleCallback: CellStyleCallback = ({ row }) => {
+    if (String(row.rowType ?? "") === "CURR") {
+        return "rg-cell-rowtype-curr";
+    }
+    return undefined;
+};
+
 /**
  * 객체 배열을 그리드 row 형식으로 변환 (null/undefined → "").
  * 어떤 엔티티 타입이든 공통 사용 가능.
diff --git a/apps/st/src/entities/statistics/api/input/statistics-input-water-reuse-service.ts b/apps/st/src/entities/statistics/api/input/statistics-input-water-reuse-service.ts
index 4622da5c8..87ec895be 100644
--- a/apps/st/src/entities/statistics/api/input/statistics-input-water-reuse-service.ts
+++ b/apps/st/src/entities/statistics/api/input/statistics-input-water-reuse-service.ts
@@ -29,6 +29,8 @@ import {
     type TreatWaterReuseDesignConstStatusSaveResponse,
     type TreatWaterReuseDesignConstStatusSubmitRequest,
     type TreatWaterReuseDesignConstStatusSubmitResponse,
+    type WaterReuseOperationDataUpdateRequest,
+    type WaterReuseOperationDataUpdateResponse,
     type WaterReuseRequestParams,
 } from "../../model/input/statistics-input-water-reuse-interface";
 
@@ -199,6 +201,17 @@ export class StatisticsInputWaterReuseApiService implements StatisticsInputWater
         );
         return response.data;
     }
+
+    /** 공공하수처리수 재이용 운영 데이터 업데이트 — ST00100001 */
+    public async updateWaterReuseOperationData(
+        request: WaterReuseOperationDataUpdateRequest,
+    ): Promise<WaterReuseOperationDataUpdateResponse> {
+        const response = await stClient.put<WaterReuseOperationDataUpdateResponse>(
+            `${BASE}/operation-data/update`,
+            request,
+        );
+        return response.data;
+    }
 }
 
 export const statisticsInputWaterReuseApi = new StatisticsInputWaterReuseApiService();
diff --git a/apps/st/src/entities/statistics/api/input/statistics-public-sewage-facility-input-service.ts b/apps/st/src/entities/statistics/api/input/statistics-public-sewage-facility-input-service.ts
index b0cd77d3a..bc81d6a8b 100644
--- a/apps/st/src/entities/statistics/api/input/statistics-public-sewage-facility-input-service.ts
+++ b/apps/st/src/entities/statistics/api/input/statistics-public-sewage-facility-input-service.ts
@@ -9,6 +9,8 @@ import type {
     PublicSewageFacilitySaveResponse,
     PublicSewageFacilitySubmitRequest,
     PublicSewageFacilitySubmitResponse,
+    PublicSewageFacilityOperationDataUpdateRequest,
+    PublicSewageFacilityOperationDataUpdateResponse,
     PublicSewageMainFacilityMappingSaveRequest,
     PublicSewageMainFacilityMappingSaveResponse,
     PublicSewageMainFacilityResponse,
@@ -73,6 +75,16 @@ export class StatisticsInputPublicSewageFacilityApiService implements Statistics
         );
         return response.data;
     }
+
+    public async updatePublicSewageFacilityOperationData(
+        param: PublicSewageFacilityOperationDataUpdateRequest,
+    ): Promise<PublicSewageFacilityOperationDataUpdateResponse> {
+        const response = await stClient.put<PublicSewageFacilityOperationDataUpdateResponse>(
+            `${ENDPOINT.ST_SERVICE.INPUT}/public-sewage-facility/operation-data/update`,
+            param,
+        );
+        return response.data;
+    }
 }
 
 export const statisticsInputPublicSewageFacilityApiService = new StatisticsInputPublicSewageFacilityApiService();
diff --git a/apps/st/src/entities/statistics/api/statistics-management-service.ts b/apps/st/src/entities/statistics/api/statistics-management-service.ts
index 9bb1156e6..d7d2f052f 100644
--- a/apps/st/src/entities/statistics/api/statistics-management-service.ts
+++ b/apps/st/src/entities/statistics/api/statistics-management-service.ts
@@ -35,6 +35,34 @@ import {
     type PublicSewageFacilityReviewApiResponse,
     type PublicSewageFacilityReviewRequestParams,
 } from "../model/statistics-public-sewage-facility-review-interface";
+import {
+    type ExcretaTreatmentFacilityReviewApiResponse,
+    type ExcretaTreatmentFacilityReviewRequestParams,
+} from "../model/statistics-excreta-treatment-facility-review-interface";
+import {
+    type PrivateSewageFacilityReviewApiResponse,
+    type PrivateSewageFacilityReviewRequestParams,
+} from "../model/statistics-private-sewage-facility-review-interface";
+import {
+    type SewerageFinanceReviewApiResponse,
+    type SewerageFinanceReviewRequestParams,
+} from "../model/statistics-sewerage-finance-review-interface";
+import {
+    type WaterReuseReviewApiResponse,
+    type WaterReuseReviewRequestParams,
+} from "../model/statistics-water-reuse-review-interface";
+import {
+    type SewageExcretaSlurgeReviewApiResponse,
+    type SewageExcretaSlurgeReviewRequestParams,
+} from "../model/statistics-sewage-excreta-slurge-review-interface";
+import {
+    type SewageExcretaRelatedReviewApiResponse,
+    type SewageExcretaRelatedReviewRequestParams,
+} from "../model/statistics-sewage-excreta-related-review-interface";
+import {
+    type SewerageServiceLevelReviewApiResponse,
+    type SewerageServiceLevelReviewRequestParams,
+} from "../model/statistics-sewerage-service-level-review-interface";
 
 
 export class StatisticsManagementApiService {
@@ -80,6 +108,20 @@ export class StatisticsManagementApiService {
         return response.data;
     }
 
+    /**
+     * 07. 분뇨처리시설 검토 목록 조회
+     * @param params (sido, gugun, yr, bsnmCd, fctName)
+     */
+    public async getExcretaTreatmentFacilityReviewList(
+        params: ExcretaTreatmentFacilityReviewRequestParams,
+    ): Promise<ExcretaTreatmentFacilityReviewApiResponse> {
+        const response = await stClient.get<ExcretaTreatmentFacilityReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/excreta-treatment`,
+            { params },
+        );
+        return response.data;
+    }
+
     /**
      * 02. 하수관로 지역별 시설현황 목록 조회 (Tab1)
      * @param params (sido, gugun, yr, bsnmCd)
@@ -226,6 +268,292 @@ export class StatisticsManagementApiService {
         return response.data;
     }
 
+    /**
+     * 08. 개인하수처리시설 tab1. 처리용량별 오수처리시설 현황 검토 조회 — ST00080001
+     */
+    public async getPrivateSewageTreatFactStatusReviewList(
+        params: PrivateSewageFacilityReviewRequestParams,
+    ): Promise<PrivateSewageFacilityReviewApiResponse> {
+        const response = await stClient.get<PrivateSewageFacilityReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/private-sevage`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 08. 개인하수처리시설 tab2. 정화조 현황 검토 조회 — ST00080002
+     */
+    public async getSepticTankStatusReviewList(
+        params: PrivateSewageFacilityReviewRequestParams,
+    ): Promise<PrivateSewageFacilityReviewApiResponse> {
+        const response = await stClient.get<PrivateSewageFacilityReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/private-tank-status`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 08. 개인하수처리시설 tab3. 개인하수도 관리지역 지정공고 검토 조회 — ST00080003
+     */
+    public async getPrivateSewageDesigStatusReviewList(
+        params: PrivateSewageFacilityReviewRequestParams,
+    ): Promise<PrivateSewageFacilityReviewApiResponse> {
+        const response = await stClient.get<PrivateSewageFacilityReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/private-mgmt-area`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 09. 하수도 재정 tab1. 하수도재정 결산 검토 조회 — ST00090001
+     */
+    public async getSewerageFinanceSettleReviewList(
+        params: SewerageFinanceReviewRequestParams,
+    ): Promise<SewerageFinanceReviewApiResponse> {
+        const response = await stClient.get<SewerageFinanceReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sewerage-financial`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 09. 하수도 재정 tab2. 하수도 요금 검토 조회 — ST00090002
+     */
+    public async getSewerageChargeReviewList(
+        params: SewerageFinanceReviewRequestParams,
+    ): Promise<SewerageFinanceReviewApiResponse> {
+        const response = await stClient.get<SewerageFinanceReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sewerage-fee`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 09. 하수도 재정 tab3. 하수도 사용료 검토 조회 — ST00090003
+     */
+    public async getSewerageUsageFeeReviewList(
+        params: SewerageFinanceReviewRequestParams,
+    ): Promise<SewerageFinanceReviewApiResponse> {
+        const response = await stClient.get<SewerageFinanceReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sewerage-usage`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 09. 하수도 재정 tab4. 원인자부담금 검토 조회 — ST00090004
+     */
+    public async getCauserBurdenReviewList(
+        params: SewerageFinanceReviewRequestParams,
+    ): Promise<SewerageFinanceReviewApiResponse> {
+        const response = await stClient.get<SewerageFinanceReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sewerage-org-cause`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 10. 물 재이용 tab1. 공공하수처리수 재이용 검토 조회 — ST00100001
+     */
+    public async getWaterReuseReuseStatusReviewList(
+        params: WaterReuseReviewRequestParams,
+    ): Promise<WaterReuseReviewApiResponse> {
+        const response = await stClient.get<WaterReuseReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/pbl-swage-ruswt`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 10. 물 재이용 tab2. 중수도 현황 검토 조회 — ST00100002
+     */
+    public async getWaterReuseGrayWaterReviewList(
+        params: WaterReuseReviewRequestParams,
+    ): Promise<WaterReuseReviewApiResponse> {
+        const response = await stClient.get<WaterReuseReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/gray-water-status`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 10. 물 재이용 tab3. 빗물이용시설 현황 검토 조회 — ST00100003
+     */
+    public async getWaterReuseRainwaterReviewList(
+        params: WaterReuseReviewRequestParams,
+    ): Promise<WaterReuseReviewApiResponse> {
+        const response = await stClient.get<WaterReuseReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/water-reuse`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 10. 물 재이용 tab4. 하·폐수처리수 재이용시설 시공업 등록현황 검토 조회 — ST00100004
+     */
+    public async getWaterReuseRegStatusReviewList(
+        params: WaterReuseReviewRequestParams,
+    ): Promise<WaterReuseReviewApiResponse> {
+        const response = await stClient.get<WaterReuseReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/wwt-rtlztn-reg`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 10. 물 재이용 tab5. 하·폐수처리수 재이용시설 시공업 인가현황 검토 조회 — ST00100005
+     */
+    public async getWaterReuseSncnStatusReviewList(
+        params: WaterReuseReviewRequestParams,
+    ): Promise<WaterReuseReviewApiResponse> {
+        const response = await stClient.get<WaterReuseReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/wwt-rtlztn-aprv`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 11. 하수 및 분뇨 찌꺼기 tab1. 찌꺼기(슬러지)처리시설현황 검토 조회 — ST00110001
+     */
+    public async getSludgeProcessingReviewList(
+        params: SewageExcretaSlurgeReviewRequestParams,
+    ): Promise<SewageExcretaSlurgeReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaSlurgeReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sludge-processing`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 11. 하수 및 분뇨 찌꺼기 tab2. 소화조 운영현황 검토 조회 — ST00110002
+     */
+    public async getSludgeDigestionTankReviewList(
+        params: SewageExcretaSlurgeReviewRequestParams,
+    ): Promise<SewageExcretaSlurgeReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaSlurgeReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sludge-digestion-tank`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 11. 하수 및 분뇨 찌꺼기 tab3. 하수찌꺼기 처리시설 운영현황 검토 조회 — ST00110003
+     */
+    public async getSludgeFacilityOperReviewList(
+        params: SewageExcretaSlurgeReviewRequestParams,
+    ): Promise<SewageExcretaSlurgeReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaSlurgeReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sludge-facility-oper`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 11. 하수 및 분뇨 찌꺼기 tab4. 분뇨찌꺼기(슬러지)처리현황 검토 조회 — ST00110004
+     */
+    public async getHumanWasteSludgeReviewList(
+        params: SewageExcretaSlurgeReviewRequestParams,
+    ): Promise<SewageExcretaSlurgeReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaSlurgeReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sludge-human-waste`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 12. 하수 및 분뇨 관련 산업 tab1. 공공기관 하수분야 검토 조회 — ST00120001
+     */
+    public async getPublicSewageStaffReviewList(
+        params: SewageExcretaRelatedReviewRequestParams,
+    ): Promise<SewageExcretaRelatedReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaRelatedReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/public-sewage-staff`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 12. 하수 및 분뇨 관련 산업 tab2. 공공기관 분뇨분야 검토 조회 — ST00120002
+     */
+    public async getPublicHumanWasteStaffReviewList(
+        params: SewageExcretaRelatedReviewRequestParams,
+    ): Promise<SewageExcretaRelatedReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaRelatedReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/public-human-waste-staff`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 12. 하수 및 분뇨 관련 산업 tab3. 분뇨수집·운반업 검토 조회 — ST00120003
+     */
+    public async getHumanWasteCollectionReviewList(
+        params: SewageExcretaRelatedReviewRequestParams,
+    ): Promise<SewageExcretaRelatedReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaRelatedReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/human-waste-collection`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 12. 하수 및 분뇨 관련 산업 tab4. 개인하수처리관련업 검토 조회 — ST00120004
+     */
+    public async getIndvSwtrmtRelBsnsReviewList(
+        params: SewageExcretaRelatedReviewRequestParams,
+    ): Promise<SewageExcretaRelatedReviewApiResponse> {
+        const response = await stClient.get<SewageExcretaRelatedReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/indv-swtrmt-rel-bsns`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 13. 하수도 서비스 수준 tab1. 민원 검토 조회 — ST00130001
+     */
+    public async getSewageComplaintReviewList(
+        params: SewerageServiceLevelReviewRequestParams,
+    ): Promise<SewerageServiceLevelReviewApiResponse> {
+        const response = await stClient.get<SewerageServiceLevelReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/sewage-complaint`,
+            { params },
+        );
+        return response.data;
+    }
+
+    /**
+     * 13. 하수도 서비스 수준 tab2. 주민친화시설 검토 조회 — ST00130002
+     */
+    public async getResidentFriendlyFacilityReviewList(
+        params: SewerageServiceLevelReviewRequestParams,
+    ): Promise<SewerageServiceLevelReviewApiResponse> {
+        const response = await stClient.get<SewerageServiceLevelReviewApiResponse>(
+            `${ENDPOINT.ST_SERVICE.REVIEW}/resident-friendly-facility`,
+            { params },
+        );
+        return response.data;
+    }
+
     public async getReviewHistory(params: ReviewHistoryRequest): Promise<ReviewHistoryResponse> {
         const response = await stClient.get<ReviewHistoryResponse>(
             `${ENDPOINT.ST_SERVICE.REVIEW}/history`,
diff --git a/apps/st/src/entities/statistics/api/statistics-service.ts b/apps/st/src/entities/statistics/api/statistics-service.ts
index f8171d885..23a1bd394 100644
--- a/apps/st/src/entities/statistics/api/statistics-service.ts
+++ b/apps/st/src/entities/statistics/api/statistics-service.ts
@@ -1,4 +1,5 @@
 import { client, stClient } from "@/shared/api/client";
+import { withAuthHeader } from "@/shared/api/with-auth-header";
 import { ENDPOINT } from "@/shared/config";
 
 import {
@@ -310,7 +311,7 @@ export class StatisticsApiService implements StatisticsService {
     public async getReviewerInfo(param: ReviewerInfoRequest): Promise<ReviewerInfoResponse> {
         const response = await stClient.get<ReviewerInfoResponse>(
             `${ENDPOINT.ST_SERVICE.REVIEW}/reviewer-info`,
-            { params: param },
+            withAuthHeader({ params: param }),
         );
         return response.data;
     }
diff --git a/apps/st/src/entities/statistics/model/input/statistics-input-sewage-reservoir-pump-interface.ts b/apps/st/src/entities/statistics/model/input/statistics-input-sewage-reservoir-pump-interface.ts
index 9109f76e2..e2b78f8df 100644
--- a/apps/st/src/entities/statistics/model/input/statistics-input-sewage-reservoir-pump-interface.ts
+++ b/apps/st/src/entities/statistics/model/input/statistics-input-sewage-reservoir-pump-interface.ts
@@ -46,15 +46,15 @@ export interface SewageReservoirItem {
     wtrStrgZoneArea: number;
     impdFcltCpct: number;
     grssPpqty: number;
-    pumpFcltN1DmtrExpln: string;
+    pumpFcltN1DmtrExpln: number;
     pumpFcltN1PerPpqty: number;
     pumpFcltN1PumpCnt: number;
     pumpFcltN1RsrvPumpCnt: number;
-    pumpFcltN2DmtrExpln: string;
+    pumpFcltN2DmtrExpln: number;
     pumpFcltN2PerPpqty: number;
     pumpFcltN2PumpCnt: number;
     pumpFcltN2RsrvPumpCnt: number;
-    pumpFcltN3DmtrExpln: string;
+    pumpFcltN3DmtrExpln: number;
     pumpFcltN3PerPpqty: number;
     pumpFcltN3PumpCnt: number;
     pumpFcltN3RsrvPumpCnt: number;
@@ -114,17 +114,17 @@ export interface RainfallPumpStationItem {
     abstnRgnImpdQnt: number;
     grssPpqty: number;
 
-    pumpFcltN1DmtrExpln: string;
+    pumpFcltN1DmtrExpln: number;
     pumpFcltN1PerPpqty: number;
     pumpFcltN1PumpCnt: number;
     pumpFcltN1RsrvPumpCnt: number;
 
-    pumpFcltN2DmtrExpln: string;
+    pumpFcltN2DmtrExpln: number;
     pumpFcltN2PerPpqty: number;
     pumpFcltN2PumpCnt: number;
     pumpFcltN2RsrvPumpCnt: number;
 
-    pumpFcltN3DmtrExpln: string;
+    pumpFcltN3DmtrExpln: number;
     pumpFcltN3PerPpqty: number;
     pumpFcltN3PumpCnt: number;
     pumpFcltN3RsrvPumpCnt: number;
diff --git a/apps/st/src/entities/statistics/model/input/statistics-input-water-reuse-interface.ts b/apps/st/src/entities/statistics/model/input/statistics-input-water-reuse-interface.ts
index e3eb5a16c..87cf5addf 100644
--- a/apps/st/src/entities/statistics/model/input/statistics-input-water-reuse-interface.ts
+++ b/apps/st/src/entities/statistics/model/input/statistics-input-water-reuse-interface.ts
@@ -520,6 +520,20 @@ export interface TreatWaterReuseBusinessApprStatusSubmitResponse {
     };
 }
 
+export interface WaterReuseOperationDataUpdateRequest {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    sewerBzmnCd: string;
+    userId: string;
+}
+
+export interface WaterReuseOperationDataUpdateResponse {
+    data?: string;
+    message?: string;
+    status: string;
+}
+
 export interface StatisticsInputWaterReuseService {
     /** 공공하수처리수 재이용 조회 — ST00100001 */
     getPublicSewageTreatWaterReuseList(
@@ -581,4 +595,8 @@ export interface StatisticsInputWaterReuseService {
     submitTreatWaterReuseBusinessApprStatus(
         request: TreatWaterReuseBusinessApprStatusSubmitRequest,
     ): Promise<TreatWaterReuseBusinessApprStatusSubmitResponse>;
+    /** 공공하수처리수 재이용 운영 데이터 업데이트 — ST00100001 */
+    updateWaterReuseOperationData(
+        request: WaterReuseOperationDataUpdateRequest,
+    ): Promise<WaterReuseOperationDataUpdateResponse>;
 }
diff --git a/apps/st/src/entities/statistics/model/input/statistics-public-sewage-facility-input-interface.ts b/apps/st/src/entities/statistics/model/input/statistics-public-sewage-facility-input-interface.ts
index 093ea859b..a2570a9e2 100644
--- a/apps/st/src/entities/statistics/model/input/statistics-public-sewage-facility-input-interface.ts
+++ b/apps/st/src/entities/statistics/model/input/statistics-public-sewage-facility-input-interface.ts
@@ -281,6 +281,20 @@ export interface PublicSewageFacilitySubmitResponse {
     status: string;
 }
 
+export interface PublicSewageFacilityOperationDataUpdateRequest {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    sewerBzmnCd: string;
+    userId: string;
+}
+
+export interface PublicSewageFacilityOperationDataUpdateResponse {
+    data?: string;
+    message?: string;
+    status: string;
+}
+
 export interface StatisticsInputPublicSewageFacilityService {
     getPublicSewageFacility(param: PublicSewageFacilityRequestParams): Promise<PublicSewageFacilityResponse>;
     getPublicSewageMainFacility(param: PublicSewageFacilityRequestParams): Promise<PublicSewageMainFacilityResponse>;
@@ -288,4 +302,7 @@ export interface StatisticsInputPublicSewageFacilityService {
     saveMainFacilityMapping(param: PublicSewageMainFacilityMappingSaveRequest): Promise<PublicSewageMainFacilityMappingSaveResponse>;
     savePublicSewageFacility(param: PublicSewageFacilitySaveRequest): Promise<PublicSewageFacilitySaveResponse>;
     submitPublicSewageFacility(param: PublicSewageFacilitySubmitRequest): Promise<PublicSewageFacilitySubmitResponse>;
+    updatePublicSewageFacilityOperationData(
+        param: PublicSewageFacilityOperationDataUpdateRequest,
+    ): Promise<PublicSewageFacilityOperationDataUpdateResponse>;
 }
diff --git a/apps/st/src/entities/statistics/model/statistics-excreta-treatment-facility-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-excreta-treatment-facility-review-interface.ts
new file mode 100644
index 000000000..b7981456d
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-excreta-treatment-facility-review-interface.ts
@@ -0,0 +1,76 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface ExcretaTreatmentFacilityReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    fcltNm: string;
+    rowType: string;
+    fcltPstnCn: string | null;
+    telNo: string | null;
+    cmptnStrtYmd: string | null;
+    oprtngStrtYmd: string | null;
+    wholPjtcoAmt: number;
+    prcsFcltCpct: number;
+    cpct: number;
+    oprtngDayCnt: number;
+    prcsMthdExpln: string | null;
+    linkTmplntCn: string | null;
+    linkPrcsQnt: number;
+    inflwBodWqVl: number;
+    inflwTocWqVl: number;
+    inflwSsWqVl: number;
+    inflwTnWqVl: number;
+    inflwTpWqVl: number;
+    inflwClfgCnt: number;
+    dschgBodWqVl: number;
+    dschgTocWqVl: number;
+    dschgSsWqVl: number;
+    dschgTnWqVl: number;
+    dschgTpWqVl: number;
+    dschgClfgCnt: number;
+    wtsysNm: string | null;
+    trbtrNm: string | null;
+    msirbCn: string | null;
+    ssirbCn: string | null;
+    operMthdCdCn: string | null;
+    wholNope: number;
+    sftyAcdntEvntcsCnt: number;
+    rmrk: string | null;
+}
+
+export interface ExcretaTreatmentFacilityReviewResponseData {
+    excretaTreatmentFacilityList: ExcretaTreatmentFacilityReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export interface ExcretaTreatmentFacilityReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    swtrmtFcltNm?: string;
+    sewerBzmnCd?: string;
+}
+
+export type ExcretaTreatmentFacilityReviewApiResponse = ApiResponse<
+    ExcretaTreatmentFacilityReviewItem[] | ExcretaTreatmentFacilityReviewResponseData
+>;
+
+export function extractExcretaTreatmentFacilityReviewList(
+    data: ExcretaTreatmentFacilityReviewItem[] | ExcretaTreatmentFacilityReviewResponseData | undefined,
+): ExcretaTreatmentFacilityReviewItem[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    return data.excretaTreatmentFacilityList ?? [];
+}
+
+export function extractExcretaTreatmentFacilityReviewStatsStatusInfo(
+    data: ExcretaTreatmentFacilityReviewItem[] | ExcretaTreatmentFacilityReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-private-sewage-facility-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-private-sewage-facility-review-interface.ts
new file mode 100644
index 000000000..e75dcf3eb
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-private-sewage-facility-review-interface.ts
@@ -0,0 +1,152 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface PrivateSewageFacilityReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+}
+
+/** ST00080001 검토 `data.privateSewageList[]` 한 행 */
+export interface PrivateSewageTreatFactStatusReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    sewerBzmnCd: string;
+    displayYear: string;
+    rowType: string;
+    wholDrtwPrcsFcltCnt: number;
+    wholStaaCnt: number;
+    step1StaaPrcsQnt: number;
+    step2StaaPrcsQnt: number;
+    step3StaaPrcsQnt: number;
+    step4StaaPrcsQnt: number;
+    step5StaaPrcsQnt: number;
+    step6StaaPrcsQnt: number;
+    step7StaaPrcsQnt: number;
+    staaExcpWhol: number;
+    step1StaaExcpPrcsQnt: number;
+    step2StaaExcpPrcsQnt: number;
+    step3StaaExcpPrcsQnt: number;
+    step4StaaExcpPrcsQnt: number;
+    step5StaaExcpPrcsQnt: number;
+    step6StaaExcpPrcsQnt: number;
+    step7StaaExcpPrcsQnt: number;
+    rmrk: string | null;
+}
+
+/** ST00080002 검토 `data.septicTankList[]` 한 행 */
+export interface SepticTankReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    sewerBzmnCd: string;
+    displayYear: string;
+    rowType: string;
+    grssFcltCnt: number;
+    staaInsdWhol: number;
+    staaInsdSttkNprsflCnt: number;
+    step1StaaInsdSttkFrcCnt: number;
+    staaInsdSprktpFltrtbCnt: number;
+    staaInsdAertMthdCnt: number;
+    staaInsdCntcAertCnt: number;
+    staaInsdEtcCnt: number;
+    staaInsdPrcsCpctByWhol: number;
+    step1StaaInsdNope: number;
+    step2StaaInsdNope: number;
+    step3StaaInsdNope: number;
+    step4StaaInsdNope: number;
+    step5StaaInsdNope: number;
+    step6StaaInsdNope: number;
+    step7StaaInsdNope: number;
+    step8StaaInsdNope: number;
+    staaExcpWhol: number;
+    staaExcpSttkNprsflCnt: number;
+    step1StaaExcpSttkFrcCnt: number;
+    staaExcpSprktpFltrtbCnt: number;
+    staaExcpAertMthdCnt: number;
+    staaExcpCntcAertCnt: number;
+    staaExcpEtcCnt: number;
+    staaExcpPrcsCpctByWhol: number;
+    step1StaaExcpNope: number;
+    step2StaaExcpNope: number;
+    step3StaaExcpNope: number;
+    step4StaaExcpNope: number;
+    step5StaaExcpNope: number;
+    step6StaaExcpNope: number;
+    step7StaaExcpNope: number;
+    step8StaaExcpNope: number;
+    rmrk: string | null;
+}
+
+/** ST00080003 검토 `data.mgmtAreaList[]` 한 행 */
+export interface MgmtAreaReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    sewerBzmnCd: string;
+    displayYear: string;
+    rowType: string;
+    indvSwagePbancRgnCnt: number;
+    indvSwageDsgnScpLen: number;
+    spctnkGrssFcltCnt: number;
+    spctnkQnt: number;
+    drtwPrcsFcltGrssFcltCnt: number;
+    drtwPrcsFcltQnt: number;
+    rmrk: string | null;
+}
+
+export interface PrivateSewageFacilityReviewResponseData {
+    privateSewageList?: PrivateSewageTreatFactStatusReviewItem[];
+    septicTankList?: SepticTankReviewItem[];
+    mgmtAreaList?: MgmtAreaReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type PrivateSewageFacilityReviewApiResponse = ApiResponse<
+    unknown[] | PrivateSewageFacilityReviewResponseData
+>;
+
+export function extractPrivateSewageFacilityReviewList(
+    tabKey: string,
+    data: unknown[] | PrivateSewageFacilityReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00080001") {
+        return data.privateSewageList ?? [];
+    }
+    if (tabKey === "ST00080002") {
+        return data.septicTankList ?? [];
+    }
+    if (tabKey === "ST00080003") {
+        return data.mgmtAreaList ?? [];
+    }
+    return [];
+}
+
+export function extractPrivateSewageFacilityReviewStatsStatusInfo(
+    data: unknown[] | PrivateSewageFacilityReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+/** 검토 목록 null → 그리드 표시용 빈 문자열 */
+export function mapPrivateSewageFacilityReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        return {
+            ...row,
+            admdstNm: row.admdstNm ?? "",
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-pumping-station-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-pumping-station-review-interface.ts
index 0f34edf86..7ce2bc32a 100644
--- a/apps/st/src/entities/statistics/model/statistics-pumping-station-review-interface.ts
+++ b/apps/st/src/entities/statistics/model/statistics-pumping-station-review-interface.ts
@@ -1,77 +1,82 @@
 import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
 
 /**
  * 05.중계펌프장 검토 아이템 인터페이스
  */
 export interface MediationPumpStationItem {
-   // 기본 정보
-    ctpvNm: string;          
-    sggNm: string;           
-    admdstCd: string;        
-    statsYr: string;         
-    displayYear: string;     
-    rowType: 'OLD' | 'CURR'; 
-    pumpstNm: string;        
-    impdFcltPstnCn: string;  
-    oprtngStrtYmd: string;   
-    pumpSeNm: string;        
-    swtrmtFcltNm: string;    
-    
-    // 제원 및 계획량
-    planMltvArea: number;    
-    sndyArea: number;        
-    rainArea: number;        
-    exlnQnt: number;         
-    
-    // 오수펌프 (DRTW)
-    drtwPumpGrssPpqty: number;     
-    drtwPumpN1DmtrArea: number;    
-    drtwPumpN1Ppqty: number;       
-    drtwPumpN1Cnt: number;         
-    drtwPumpN1RsrvCnt: number;     
-
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fcltNm: string;
+    pumpSeNm: string | null;
+    swtrmtFcltNm: string | null;
+    fcltPstnCn: string | null;
+    oprtngStrtYmd: string | null;
+    planMltvArea: number;
+    sndyArea: number;
+    rainArea: number;
+    exlnQnt: number;
+    drtwPumpGrssPpqty: number;
+    drtwPumpN1DmtrArea: number;
+    drtwPumpN1Ppqty: number;
+    drtwPumpN1Cnt: number;
+    drtwPumpN1RsrvCnt: number;
     drtwPumpN2DmtrArea: number;
     drtwPumpN2Ppqty: number;
     drtwPumpN2Cnt: number;
     drtwPumpN2RsrvCnt: number;
-
     drtwPumpN3DmtrArea: number;
     drtwPumpN3Ppqty: number;
     drtwPumpN3Cnt: number;
     drtwPumpN3RsrvCnt: number;
-
-    // 우수펌프 (EXLN)
-    exlnPumpGrssPpqty: number;     
+    exlnPumpGrssPpqty: number;
     exlnPumpN1DmtrArea: number;
     exlnPumpN1Ppqty: number;
     exlnPumpN1Cnt: number;
-    exlnPumpN4RsrvCnt: number;   
-
+    exlnPumpN1RsrvCnt: number;
     exlnPumpN2DmtrArea: number;
     exlnPumpN2Ppqty: number;
     exlnPumpN2Cnt: number;
     exlnPumpN2RsrvCnt: number;
-
     exlnPumpN3DmtrArea: number;
     exlnPumpN3Ppqty: number;
     exlnPumpN3Cnt: number;
     exlnPumpN3RsrvCnt: number;
-
-    // 기타
-    anlElpwrUseQnt: number;      
-    rmrk: string;            
+    anlElpwrUseQnt: number;
+    rmrk: string | null;
 }
 
-
 export interface MediationPumpStationResponseData {
-    pumpStationList: MediationPumpStationItem[];
+    pumpingStationList?: MediationPumpStationItem[];
+    pumpStationList?: MediationPumpStationItem[];
+    statsStatusInfo?: StatsStatusInfo;
 }
 
+export type MediationPumpStationApiResponse = ApiResponse<
+    MediationPumpStationItem[] | MediationPumpStationResponseData
+>;
 
-export type MediationPumpStationApiResponse = ApiResponse<MediationPumpStationItem[]> & {
-    message: string;
-};
+export function extractMediationPumpStationList(
+    data: MediationPumpStationItem[] | MediationPumpStationResponseData | undefined,
+): MediationPumpStationItem[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
 
+    const list = data.pumpingStationList ?? data.pumpStationList;
+    return Array.isArray(list) ? list : [];
+}
+
+export function extractMediationPumpStationStatsStatusInfo(
+    data: MediationPumpStationItem[] | MediationPumpStationResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
 
 export interface MediationPumpStationService {
     getMediationPumpStationList(params: {
@@ -81,4 +86,4 @@ export interface MediationPumpStationService {
         sggNm?: string;
         pumpstNm?: string;
     }): Promise<MediationPumpStationApiResponse>;
-}
\ No newline at end of file
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-sewage-excreta-related-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-sewage-excreta-related-review-interface.ts
new file mode 100644
index 000000000..82d8ebb93
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-sewage-excreta-related-review-interface.ts
@@ -0,0 +1,118 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface SewageExcretaRelatedReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+}
+
+/** ST00120001·ST00120002 검토 `data.staffList[]` 한 행 */
+export interface StaffReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    displayYear: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    rowType: string;
+    ognzNm: string | null;
+    empGrssCnt: number;
+    pbadmsNope: number;
+    techWholNope: number;
+    engrkCnt: number;
+    mchnCnt: number;
+    prvtmCnt: number;
+    chmengCnt: number;
+    envCnt: number;
+    enjbEtcCnt: number;
+    etcCnt: number;
+    rmrk: string | null;
+}
+
+/** ST00120003 검토 `data.collectionList[]` 한 행 */
+export interface CollectionReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    displayYear: string;
+    rowType: string;
+    bzentyCnt: number;
+    empNope: number;
+    fcltSecrPrstCnt: number;
+    n3TonUdrCnt: number;
+    n4TonUdrCnt: number;
+    n8TonUdrCnt: number;
+    etcCnt: number;
+    clctCnvncPrfmncQnt: number;
+    rmrk: string | null;
+}
+
+/** ST00120004 검토 `data.businessList[]` 한 행 */
+export interface BusinessReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    displayYear: string;
+    rowType: string;
+    designMdsrCnt: number;
+    designMdsrNope: number;
+    mfbizCnt: number;
+    mfbizMdsrNope: number;
+    mngCnt: number;
+    mngMdsrNope: number;
+    rmrk: string | null;
+}
+
+export interface SewageExcretaRelatedReviewResponseData {
+    staffList?: StaffReviewItem[];
+    collectionList?: CollectionReviewItem[];
+    businessList?: BusinessReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type SewageExcretaRelatedReviewApiResponse = ApiResponse<
+    unknown[] | SewageExcretaRelatedReviewResponseData
+>;
+
+export function extractSewageExcretaRelatedReviewList(
+    tabKey: string,
+    data: unknown[] | SewageExcretaRelatedReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00120001" || tabKey === "ST00120002") {
+        return data.staffList ?? [];
+    }
+    if (tabKey === "ST00120003") {
+        return data.collectionList ?? [];
+    }
+    if (tabKey === "ST00120004") {
+        return data.businessList ?? [];
+    }
+    return [];
+}
+
+export function extractSewageExcretaRelatedReviewStatsStatusInfo(
+    data: unknown[] | SewageExcretaRelatedReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+export function mapSewageExcretaRelatedReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        return {
+            ...row,
+            admdstNm: row.admdstNm ?? "",
+            ognzNm: row.ognzNm ?? "",
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-sewage-excreta-slurge-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-sewage-excreta-slurge-review-interface.ts
new file mode 100644
index 000000000..37b64f502
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-sewage-excreta-slurge-review-interface.ts
@@ -0,0 +1,229 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface SewageExcretaSlurgeReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+    swtrmtFcltNm?: string;
+}
+
+/** ST00110001 검토 `data.sludgeProcessingList[]` 한 행 */
+export interface SludgeProcessingReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    swtrmtFcltNm: string | null;
+    gnamWhol: number;
+    itslfQnt: number;
+    otsdInflwQnt: number;
+    transfTmplntNm: string | null;
+    transfPrcsQnt: number;
+    srpFncRt: number;
+    wholSrpPrcsQnt: number;
+    itslfTs1Whol: number;
+    itslfTs1RclmQnt: number;
+    itslfTs1IncnrQnt: number;
+    incnrPrcsWhol: number;
+    incnrPrcsLfvlm: number;
+    incnrPrcsPrdctRmtrlQnt: number;
+    incnrPrcsFmlyrQnt: number;
+    incnrPrcsFcltNm: string | null;
+    itslfTs1AltdQnt: number;
+    stbznPrcsWhol: number;
+    stbznPrcsLfvlm: number;
+    stbznPrcsFmlyrQnt: number;
+    stbznPrcsFcltNm: string | null;
+    itslfTs1DryQnt: number;
+    dryPrcsWhol: number;
+    dryPrcsLfvlm: number;
+    dryPrcsIncnrQnt: number;
+    dryPrcsFuelQnt: number;
+    dryPrcsPrdctRmtrlQnt: number;
+    dryPrcsFmlyrQnt: number;
+    dryPrcsCmpstgQnt: number;
+    dryPrcsFcltNm: string | null;
+    itslfTs1FuelQnt: number;
+    fuelPrcsWhol: number;
+    fuelPrcsIncnrQnt: number;
+    fuelPrcsFuelQnt: number;
+    fuelPrcsFcltNm: string | null;
+    itslfTs1CmpstgQnt: number;
+    cmpsPrcsFcltBzentyNm: string | null;
+    otsdCnsgnWhol: number;
+    otsdCnsgnRclmQnt: number;
+    otsdCnsgnIncnrQnt: number;
+    otsdCnsgnFuelPwplQnt: number;
+    otsdCnsgnPrdctRmtrlQnt: number;
+    otsdCnsgnFmlyrQnt: number;
+    otsdCnsgnCmpstgQnt: number;
+    otsdCnsgnFcltNm: string | null;
+    cparTs2Whol: number;
+    rmrk: string | null;
+}
+
+/** ST00110002 검토 `data.digestionTankOperList[]` 한 행 */
+export interface DigestionTankOperReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    swtrmtFcltNm: string | null;
+    digstnEnYn: string | null;
+    digstnCpct: number;
+    actlDrvnCpct: number;
+    digstnGasInputQnt: number;
+    digstnGasInputSldDnst: number;
+    digstnTnkOprtngDayCnt: number;
+    ocrnGasQnt: number;
+    digstnGasUtztnWholPrst: number;
+    digstnGasUtztnNtslQnt: number;
+    digstnGasUtztnEtgtQnt: number;
+    digstnGasUtztnItslfQnt: number;
+    digstnGasUtztnEtcQnt: number;
+    surplsGasQnt: number;
+    rmrk: string | null;
+}
+
+/** ST00110003 검토 `data.sewageSludgeOperList[]` 한 행 */
+export interface SewageSludgeOperReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fcltNm: string | null;
+    prcsMthExpln: string | null;
+    fcltCpct: number | null;
+    anlPrcsQnt: number | null;
+    dayAvgOprtngHr: number | null;
+    anlOprtngDayCnt: number | null;
+    oprtngRt: number | null;
+    rmrk: string | null;
+}
+
+/** ST00110004 검토 `data.humanWasteSludgeList[]` 한 행 */
+export interface HumanWasteSludgeReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fcltNm: string | null;
+    gnam: number | null;
+    wholDspsQnt: number | null;
+    rcycQnt: number | null;
+    olandLfvlm: number | null;
+    incnrQnt: number | null;
+    oceanInputQnt: number | null;
+    fuelQnt: number | null;
+    etcQnt: number | null;
+    nondspsQnt: number | null;
+    swtrmtFcltNm: string | null;
+    rmrk: string | null;
+}
+
+export interface SewageExcretaSlurgeReviewResponseData {
+    sludgeProcessingList?: SludgeProcessingReviewItem[];
+    digestionTankOperList?: DigestionTankOperReviewItem[];
+    sewageSludgeOperList?: SewageSludgeOperReviewItem[];
+    humanWasteSludgeList?: HumanWasteSludgeReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type SewageExcretaSlurgeReviewApiResponse = ApiResponse<
+    unknown[] | SewageExcretaSlurgeReviewResponseData
+>;
+
+export function extractSewageExcretaSlurgeReviewList(
+    tabKey: string,
+    data: unknown[] | SewageExcretaSlurgeReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00110001") {
+        return data.sludgeProcessingList ?? [];
+    }
+    if (tabKey === "ST00110002") {
+        return data.digestionTankOperList ?? [];
+    }
+    if (tabKey === "ST00110003") {
+        return data.sewageSludgeOperList ?? [];
+    }
+    if (tabKey === "ST00110004") {
+        return data.humanWasteSludgeList ?? [];
+    }
+    return [];
+}
+
+export function extractSewageExcretaSlurgeReviewStatsStatusInfo(
+    data: unknown[] | SewageExcretaSlurgeReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+export function mapSewageExcretaSlurgeReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        const isHumanWasteSludgeRow = "gnam" in row;
+        return {
+            ...row,
+            admdstNm: row.admdstNm ?? "",
+            fcltNm: isHumanWasteSludgeRow
+                ? (row.fcltNm ?? "")
+                : (row.fcltNm ?? row.swtrmtFcltNm ?? ""),
+            swtrmtFcltNm: row.swtrmtFcltNm ?? "",
+            transfTmplntNm: row.transfTmplntNm ?? "",
+            incnrPrcsFcltNm: row.incnrPrcsFcltNm ?? "",
+            stbznPrcsFcltNm: row.stbznPrcsFcltNm ?? "",
+            dryPrcsFcltNm: row.dryPrcsFcltNm ?? "",
+            fuelPrcsFcltNm: row.fuelPrcsFcltNm ?? "",
+            cmpsPrcsFcltBzentyNm: row.cmpsPrcsFcltBzentyNm ?? "",
+            otsdCnsgnFcltNm: row.otsdCnsgnFcltNm ?? "",
+            // ST00110002 — API 필드 → review 그리드 컬럼 fieldName
+            digesterYn: row.digesterYn ?? row.digstnEnYn ?? "",
+            dsgnCpct: row.dsgnCpct ?? row.digstnCpct ?? 0,
+            actlOperCpct: row.actlOperCpct ?? row.actlDrvnCpct ?? 0,
+            inputQnt: row.inputQnt ?? row.digstnGasInputQnt ?? 0,
+            tsConc: row.tsConc ?? row.digstnGasInputSldDnst ?? 0,
+            oprtngDays: row.oprtngDays ?? row.digstnTnkOprtngDayCnt ?? 0,
+            gnrtGasQnt: row.gnrtGasQnt ?? row.ocrnGasQnt ?? 0,
+            gasTotal: row.gasTotal ?? row.digstnGasUtztnWholPrst ?? 0,
+            gasSale: row.gasSale ?? row.digstnGasUtztnNtslQnt ?? 0,
+            gasGen: row.gasGen ?? row.digstnGasUtztnEtgtQnt ?? 0,
+            gasSelf: row.gasSelf ?? row.digstnGasUtztnItslfQnt ?? 0,
+            gasEtc: row.gasEtc ?? row.digstnGasUtztnEtcQnt ?? 0,
+            surplusGas: row.surplusGas ?? row.surplsGasQnt ?? 0,
+            prcsMthExpln: row.prcsMthExpln ?? "",
+            fcltCpct: row.fcltCpct ?? 0,
+            anlPrcsQnt: row.anlPrcsQnt ?? 0,
+            dayAvgOprtngHr: row.dayAvgOprtngHr ?? 0,
+            anlOprtngDayCnt: row.anlOprtngDayCnt ?? 0,
+            oprtngRt: row.oprtngRt ?? 0,
+            // ST00110004
+            gnam: row.gnam ?? 0,
+            wholDspsQnt: row.wholDspsQnt ?? 0,
+            rcycQnt: row.rcycQnt ?? 0,
+            olandLfvlm: row.olandLfvlm ?? 0,
+            incnrQnt: row.incnrQnt ?? 0,
+            oceanInputQnt: row.oceanInputQnt ?? 0,
+            fuelQnt: row.fuelQnt ?? 0,
+            etcQnt: row.etcQnt ?? 0,
+            nondspsQnt: row.nondspsQnt ?? 0,
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-sewerage-finance-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-sewerage-finance-review-interface.ts
new file mode 100644
index 000000000..7005dba1a
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-sewerage-finance-review-interface.ts
@@ -0,0 +1,174 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface SewerageFinanceReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+}
+
+/** ST00090001 검토 `data.financialSettlementList[]` 한 행 */
+export interface FinancialSettlementReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fnnByWholPjtcoAmt: number;
+    cnterGovSprtAmt: number;
+    mctpvLcexpAmt: number;
+    wareaSggLclAmt: number;
+    sewerUseAmt: number;
+    orgprBrdnAmt: number;
+    etcIncmAmt: number;
+    crfwAmt: number;
+    lbltAmt: number;
+    usgByWholPjtcoAmt: number;
+    tmplntWholAmt: number;
+    tmplntFcltAmt: number;
+    tmplntMendngAmt: number;
+    tmplntOperKeepAmt: number;
+    tmplntEtcAmt: number;
+    wholSwagePplAmt: number;
+    swagePplFcltAmt: number;
+    swagePplMendngAmt: number;
+    swagePplOperKeepAmt: number;
+    swagePplEtcAmt: number;
+    wholSwageImpdFcltAmt: number;
+    swageImpdFcltAmt: number;
+    swageImpdMendngAmt: number;
+    swageImpdOperKeepAmt: number;
+    swageImpdFcltEtcAmt: number;
+    etcWholAmt: number;
+    etcAcdntCrfwAmt: number;
+    etcNrcpAmt: number;
+    etcAmt: number;
+    rmrk: string | null;
+}
+
+/** ST00090002 검토 `data.sewerageFeeList[]` 한 행 */
+export interface SewerageFeeReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    anlLevyQnt: number;
+    levyAmt: number;
+    avgUntprcAmt: number;
+    grssPrmcoAmt: number;
+    grssUnitPrmcoAmt: number;
+    rlztnRt: number;
+    rmrk: string | null;
+}
+
+/** ST00090003 검토 `data.usageFeeList[]` 한 행 */
+export interface UsageFeeReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    levyAmt: number;
+    levyQnt: number;
+    hshusLevyAmt: number;
+    hshusLevyQnt: number;
+    hshusUntprcAmt: number;
+    taskFrLevyAmt: number;
+    taskFrLevyQnt: number;
+    taskFrUntprcAmt: number;
+    bsnGnrlLevyAmt: number;
+    bsnGnrlLevyQnt: number;
+    bsnGnrlUntprcAmt: number;
+    massBthhsFrLevyAmt: number;
+    massBthhsFrLevyQnt: number;
+    massBthhsFrUntprcAmt: number;
+    bthhsFrSpcs2LevyAmt: number;
+    bthhsFrSpcs2LevyQnt: number;
+    bthhsFrSpcs2UntprcAmt: number;
+    induMdsrLevyAmt: number;
+    induMdsrLevyQnt: number;
+    induMdsrUntprcAmt: number;
+    etcLevyAmt: number;
+    etcLevyQnt: number;
+    etcLevyUntprcAmt: number;
+    rmrk: string | null;
+}
+
+/** ST00090004 검토 `data.orgCauseList[]` 한 행 */
+export interface OrgCauseReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    levyEvntcsCnt: number;
+    levyAmt: number;
+    trgtByWholClctnEvntcsCnt: number;
+    trgtByWholClctnAmt: number;
+    mltvEqpmEvntcsCnt: number;
+    mltvEqpmAmt: number;
+    othrCstrnOthrActrCnt: number;
+    othrCstrnOthrActrAmt: number;
+    rmrk: string | null;
+}
+
+export interface SewerageFinanceReviewResponseData {
+    financialSettlementList?: FinancialSettlementReviewItem[];
+    sewerageFeeList?: SewerageFeeReviewItem[];
+    usageFeeList?: UsageFeeReviewItem[];
+    orgCauseList?: OrgCauseReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type SewerageFinanceReviewApiResponse = ApiResponse<
+    unknown[] | SewerageFinanceReviewResponseData
+>;
+
+export function extractSewerageFinanceReviewList(
+    tabKey: string,
+    data: unknown[] | SewerageFinanceReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00090001") {
+        return data.financialSettlementList ?? [];
+    }
+    if (tabKey === "ST00090002") {
+        return data.sewerageFeeList ?? [];
+    }
+    if (tabKey === "ST00090003") {
+        return data.usageFeeList ?? [];
+    }
+    if (tabKey === "ST00090004") {
+        return data.orgCauseList ?? [];
+    }
+    return [];
+}
+
+export function extractSewerageFinanceReviewStatsStatusInfo(
+    data: unknown[] | SewerageFinanceReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+export function mapSewerageFinanceReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        return {
+            ...row,
+            admdstNm: row.admdstNm ?? "",
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-sewerage-service-level-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-sewerage-service-level-review-interface.ts
new file mode 100644
index 000000000..2f3d416ce
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-sewerage-service-level-review-interface.ts
@@ -0,0 +1,101 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface SewerageServiceLevelReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+    swtrmtFcltNm?: string;
+}
+
+/** ST00130001 검토 `data.complaintList[]` 한 행 */
+export interface ComplaintReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    displayYear: string;
+    rowType: string;
+    swtrmtPpltnCnt: number;
+    whol: number;
+    odorCnt: number;
+    swagePplCnt: number;
+    dschgWqCnt: number;
+    ldsCnt: number;
+    plltnAcdntCnt: number;
+    sewerCrgAmt: number;
+    etcCnt: number;
+    crtrPpltnCvlcptEvntcsCnt: number;
+    rmrk: string | null;
+}
+
+/** ST00130002 검토 `data.facilityList[]` 한 행 */
+export interface ResidentFriendlyFacilityReviewItem {
+    statsYr: string;
+    ctpvNm: string;
+    sggNm: string;
+    admdstCd: string;
+    admdstNm: string | null;
+    displayYear: string;
+    rowType: string;
+    swtrmtFcltNm: string | null;
+    fcltCpct: number;
+    tmplntArea: number;
+    whol: number;
+    brkFcltArea: number;
+    childFrshpSpacArea: number;
+    bdySportsFcltArea: number;
+    sportsFcltArea: number;
+    pkltArea: number;
+    eduMultiFcltArea: number;
+    wtlndMakeArea: number;
+    etcCnt: number;
+    rmrk: string | null;
+}
+
+export interface SewerageServiceLevelReviewResponseData {
+    complaintList?: ComplaintReviewItem[];
+    facilityList?: ResidentFriendlyFacilityReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type SewerageServiceLevelReviewApiResponse = ApiResponse<
+    unknown[] | SewerageServiceLevelReviewResponseData
+>;
+
+export function extractSewerageServiceLevelReviewList(
+    tabKey: string,
+    data: unknown[] | SewerageServiceLevelReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00130001") {
+        return data.complaintList ?? [];
+    }
+    if (tabKey === "ST00130002") {
+        return data.facilityList ?? [];
+    }
+    return [];
+}
+
+export function extractSewerageServiceLevelReviewStatsStatusInfo(
+    data: unknown[] | SewerageServiceLevelReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+export function mapSewerageServiceLevelReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        return {
+            ...row,
+            rowType: row.rowType ?? "",
+            admdstNm: row.admdstNm ?? "",
+            swtrmtFcltNm: row.swtrmtFcltNm ?? "",
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/entities/statistics/model/statistics-water-reuse-review-interface.ts b/apps/st/src/entities/statistics/model/statistics-water-reuse-review-interface.ts
new file mode 100644
index 000000000..d50c3470b
--- /dev/null
+++ b/apps/st/src/entities/statistics/model/statistics-water-reuse-review-interface.ts
@@ -0,0 +1,212 @@
+import type { ApiResponse } from "./statistics-interface";
+import type { StatsStatusInfo } from "./statistics-sewage-pipe-review-interface";
+
+export interface WaterReuseReviewRequestParams {
+    ctpvNm?: string;
+    sggNm?: string;
+    statsYr?: string;
+    sewerBzmnCd?: string;
+    swtrmtFcltNm?: string;
+}
+
+/** ST00100001 검토 `data.reuseStatusList[]` 한 행 */
+export interface ReuseStatusReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    swtrmtFcltNm: string;
+    sncnYmd: string | null;
+    prcsFcltCpct: number | string;
+    prcsQnt: number;
+    lglYn: string | null;
+    instlYn: string | null;
+    oprtngStrtYmd: string | null;
+    instlAprvYmd: string | null;
+    rprcsFcltCpct: number;
+    mtcnsNm: string | null;
+    ruswtPplLen: number;
+    ruswtPumpLen: number;
+    wholUseQnt: number;
+    ithlWshwtrQnt: number;
+    ithlClnQty: number;
+    ithlFrzgQty: number;
+    ithlLdhcUswtrQnt: number;
+    ithlDltnUswtrQnt: number;
+    ithlRuswtrQnt: number;
+    ithlEtcQnt: number;
+    ithlUnsdQnt: number;
+    otcntrUswtrWhol: number;
+    otcntrClnRstrmQnt: number;
+    otcntrWshwtrQnt: number;
+    otcntrLdhcUswtrQnt: number;
+    otcntrHdrplUswtrQnt: number;
+    otcntrRvrKeepQnt: number;
+    agrcltUswtrPstnQnt: number;
+    ugwtrChargQnt: number;
+    mdsrUswtrQnt: number;
+    rtlztnRt: number;
+    rmrk: string | null;
+}
+
+/** ST00100002 검토 `data.grayWaterList[]` 한 행 */
+export interface GrayWaterReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fcltNm: string;
+    fcltPstnCn: string | null;
+    bldgSeCn: string | null;
+    lglTrgtYn: string | null;
+    cmptnStrtYmd: string | null;
+    oprtngStrtYmd: string | null;
+    archWholArea: number;
+    prcsCpct: number;
+    wtrUseQnt: number;
+    ruswtrUtztnQnt: number;
+    sbstCntUtztnQnt: number;
+    mnUsgCn: string | null;
+    ruswtrOperAmt: number;
+    rmrk: string | null;
+}
+
+/** ST00100003 검토 `data.rainwaterList[]` 한 행 */
+export interface RainwaterReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    fcltNm: string;
+    bdstTypCn: string | null;
+    fcltPstnCn: string | null;
+    lglTrgtYn: string | null;
+    instlCmptnYmd: string | null;
+    instlAmt: number;
+    rcptMynCn: string | null;
+    filtrPrcsFcltYnExpln: string | null;
+    impdCpct: number;
+    anlUseQnt: number;
+    exlnUtlzUsgExpln: string | null;
+    anlOperAmt: number;
+    rmrk: string | null;
+}
+
+/** ST00100004 검토 `data.regStatusList[]` 한 행 */
+export interface RegStatusReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    bplcNm: string | null;
+    rprsvNm: string | null;
+    bplcPstnCn: string | null;
+    regDt: string | null;
+    rmrk: string | null;
+}
+
+/** ST00100005 검토 `data.sncnStatusList[]` 한 행 */
+export interface SncnStatusReviewItem {
+    ctpvNm: string;
+    sggNm: string;
+    statsYr: string;
+    admdstNm: string | null;
+    admdstCd: string;
+    displayYear: string;
+    rowType: string;
+    bplcNm: string | null;
+    rprsvNm: string | null;
+    bplcPstnCn: string | null;
+    coRegYmd: string | null;
+    rmrk: string | null;
+}
+
+export interface WaterReuseReviewResponseData {
+    reuseStatusList?: ReuseStatusReviewItem[];
+    grayWaterList?: GrayWaterReviewItem[];
+    rainwaterList?: RainwaterReviewItem[];
+    regStatusList?: RegStatusReviewItem[];
+    sncnStatusList?: SncnStatusReviewItem[];
+    statsStatusInfo?: StatsStatusInfo;
+}
+
+export type WaterReuseReviewApiResponse = ApiResponse<
+    unknown[] | WaterReuseReviewResponseData
+>;
+
+export function extractWaterReuseReviewList(
+    tabKey: string,
+    data: unknown[] | WaterReuseReviewResponseData | undefined,
+): unknown[] {
+    if (!data) return [];
+    if (Array.isArray(data)) return data;
+    if (tabKey === "ST00100001") {
+        return data.reuseStatusList ?? [];
+    }
+    if (tabKey === "ST00100002") {
+        return data.grayWaterList ?? [];
+    }
+    if (tabKey === "ST00100003") {
+        return data.rainwaterList ?? [];
+    }
+    if (tabKey === "ST00100004") {
+        return data.regStatusList ?? [];
+    }
+    if (tabKey === "ST00100005") {
+        return data.sncnStatusList ?? [];
+    }
+    return [];
+}
+
+export function extractWaterReuseReviewStatsStatusInfo(
+    data: unknown[] | WaterReuseReviewResponseData | undefined,
+): StatsStatusInfo {
+    if (!data || Array.isArray(data)) return {};
+    return data.statsStatusInfo ?? {};
+}
+
+export function mapWaterReuseReviewRows(list: unknown[]): object[] {
+    return list.map((item) => {
+        const row = item as Record<string, unknown>;
+        return {
+            ...row,
+            admdstNm: row.admdstNm ?? "",
+            swtrmtFcltNm: row.swtrmtFcltNm ?? "",
+            sncnYmd: row.sncnYmd ?? "",
+            lglYn: row.lglYn ?? "",
+            instlYn: row.instlYn ?? "",
+            oprtngStrtYmd: row.oprtngStrtYmd ?? "",
+            instlAprvYmd: row.instlAprvYmd ?? "",
+            mtcnsNm: row.mtcnsNm ?? "",
+            fcltNm: row.fcltNm ?? "",
+            fcltPstnCn: row.fcltPstnCn ?? "",
+            bldgSeCn: row.bldgSeCn ?? "",
+            lglTrgtYn: row.lglTrgtYn ?? "",
+            cmptnStrtYmd: row.cmptnStrtYmd ?? "",
+            bdstTypCn: row.bdstTypCn ?? "",
+            instlCmptnYmd: row.instlCmptnYmd ?? "",
+            rcptMynCn: row.rcptMynCn ?? "",
+            filtrPrcsFcltYnExpln: row.filtrPrcsFcltYnExpln ?? "",
+            exlnUtlzUsgExpln: row.exlnUtlzUsgExpln ?? "",
+            bplcNm: row.bplcNm ?? "",
+            rprsvNm: row.rprsvNm ?? "",
+            bplcPstnCn: row.bplcPstnCn ?? "",
+            regDt: row.regDt ?? "",
+            coRegYmd: row.coRegYmd ?? "",
+            mnUsgCn: row.mnUsgCn ?? "",
+            rmrk: row.rmrk ?? "",
+        };
+    });
+}
diff --git a/apps/st/src/pages/statistics/ui/statistics-page.tsx b/apps/st/src/pages/statistics/ui/statistics-page.tsx
index 60db9d6be..6ba58fb05 100644
--- a/apps/st/src/pages/statistics/ui/statistics-page.tsx
+++ b/apps/st/src/pages/statistics/ui/statistics-page.tsx
@@ -73,9 +73,11 @@ const StatisticsPage = () => {
 
                     const DynamicComponent = dynamic(
                         () =>
-                            import(
-                                `@/components/statistics/${category}/${resolvedComponentName}`
-                            ),
+                            category
+                                ? import(
+                                      `@/components/statistics/${category}/${resolvedComponentName}`
+                                  )
+                                : import(`@/components/statistics/${resolvedComponentName}`),
                         { ssr: false, loading: () => <SkeletonPage /> },
                     );
 
diff --git a/apps/st/src/shared/lib/statistics-menu-url.ts b/apps/st/src/shared/lib/statistics-menu-url.ts
index fc9e74356..ed7e8913c 100644
--- a/apps/st/src/shared/lib/statistics-menu-url.ts
+++ b/apps/st/src/shared/lib/statistics-menu-url.ts
@@ -55,7 +55,7 @@ export function resolveStatisticsTabId(urlPath: string): string {
     return componentName || rawUrlPath;
 }
 
-/** `@/components/statistics/{category}/{Component}` 경로 */
+/** `@/components/statistics/{category}/{Component}` 또는 루트 컴포넌트 경로 */
 export function buildStatisticsComponentImportPath(
     urlPath: string,
     parentEngNm: string,
@@ -63,6 +63,9 @@ export function buildStatisticsComponentImportPath(
     const { componentName } = parseStatisticsMenuUrlPath(urlPath);
     const category = resolveStatisticsCategory(urlPath, parentEngNm);
     const name = componentName || urlPath;
+    if (!category) {
+        return `@/components/statistics/${name}`;
+    }
     return `@/components/statistics/${category}/${name}`;
 }
 
diff --git a/apps/st/src/shared/ui/tab-bar.tsx b/apps/st/src/shared/ui/tab-bar.tsx
index 392e1b199..d6fd4db9a 100644
--- a/apps/st/src/shared/ui/tab-bar.tsx
+++ b/apps/st/src/shared/ui/tab-bar.tsx
@@ -1,10 +1,57 @@
 "use client";
 
+import { useCallback, useEffect, useRef, useState } from "react";
+import { createPortal } from "react-dom";
+
 import { useTabStore } from "@/store/tab-store";
 import { Tabs, TabsList, TabsTrigger } from "@common/components";
 
+type TabContextMenuState = {
+    x: number;
+    y: number;
+    tabId: string;
+};
+
 const TabBar = () => {
-    const { tabs, activeTabId, setActiveTab, removeTab } = useTabStore();
+    const {
+        tabs,
+        activeTabId,
+        setActiveTab,
+        removeTab,
+        closeAllTabs,
+        closeOtherTabs,
+        closeTabsToLeft,
+        closeTabsToRight,
+    } = useTabStore();
+    const [contextMenu, setContextMenu] = useState<TabContextMenuState | null>(null);
+    const contextMenuRef = useRef<HTMLDivElement | null>(null);
+
+    const closeContextMenu = useCallback(() => {
+        setContextMenu(null);
+    }, []);
+
+    useEffect(() => {
+        if (!contextMenu) return;
+
+        const onPointerDown = (event: PointerEvent) => {
+            if (contextMenuRef.current?.contains(event.target as Node)) return;
+            closeContextMenu();
+        };
+        const onKeyDown = (event: KeyboardEvent) => {
+            if (event.key === "Escape") closeContextMenu();
+        };
+        const onScroll = () => closeContextMenu();
+
+        window.addEventListener("pointerdown", onPointerDown);
+        window.addEventListener("keydown", onKeyDown);
+        window.addEventListener("scroll", onScroll, true);
+
+        return () => {
+            window.removeEventListener("pointerdown", onPointerDown);
+            window.removeEventListener("keydown", onKeyDown);
+            window.removeEventListener("scroll", onScroll, true);
+        };
+    }, [closeContextMenu, contextMenu]);
 
     if (tabs.length === 0) {
         return null;
@@ -18,36 +65,128 @@ const TabBar = () => {
         removeTab(tabId);
     };
 
+    const handleTabContextMenu = (
+        e: React.MouseEvent<HTMLButtonElement>,
+        tabId: string,
+    ) => {
+        e.preventDefault();
+        e.stopPropagation();
+        setContextMenu({ x: e.clientX, y: e.clientY, tabId });
+    };
+
+    const handleCloseOtherTabs = () => {
+        if (!contextMenu || tabs.length <= 1) return;
+        closeOtherTabs(contextMenu.tabId);
+        closeContextMenu();
+    };
+
+    const handleCloseAllTabs = () => {
+        closeAllTabs();
+        closeContextMenu();
+    };
+
+    const contextTabIndex = contextMenu
+        ? tabs.findIndex((tab) => tab.id === contextMenu.tabId)
+        : -1;
+    const canCloseTabsToLeft = contextTabIndex > 0;
+    const canCloseTabsToRight =
+        contextTabIndex >= 0 && contextTabIndex < tabs.length - 1;
+    const canCloseOtherTabs = tabs.length > 1;
+
+    const handleCloseTabsToLeft = () => {
+        if (!contextMenu || !canCloseTabsToLeft) return;
+        closeTabsToLeft(contextMenu.tabId);
+        closeContextMenu();
+    };
+
+    const handleCloseTabsToRight = () => {
+        if (!contextMenu || !canCloseTabsToRight) return;
+        closeTabsToRight(contextMenu.tabId);
+        closeContextMenu();
+    };
+
     return (
-        <Tabs
-            value={activeTabId || undefined}
-            onValueChange={setActiveTab}
-            className="w-full border-b border-border"
-            variant="outline"
-        >
-            <TabsList className="w-full !justify-start !p-4 !pb-0">
-                {tabs.map((tab) => (
-                    <TabsTrigger
-                        key={tab.id}
-                        value={tab.id}
-                        className="!flex !w-[140px] !items-center !justify-start !gap-2 !px-4 [&::after]:hidden"
-                        title={tab.label}
-                    >
-                        <span className="flex-1 truncate text-xl leading-none">
-                            {tab.label}
-                        </span>
-                        <span
-                            role="button"
-                            onClick={(e) => handleCloseTab(e, tab.id)}
-                            aria-label={`${tab.label} 탭 닫기`}
-                            className="flex flex-shrink-0 items-center justify-center leading-none hover:text-[#2094fa]"
+        <>
+            <Tabs
+                value={activeTabId || undefined}
+                onValueChange={setActiveTab}
+                className="w-full border-b border-border"
+                variant="outline"
+            >
+                <TabsList className="w-full !justify-start !p-4 !pb-0">
+                    {tabs.map((tab) => (
+                        <TabsTrigger
+                            key={tab.id}
+                            value={tab.id}
+                            className="!flex !w-[140px] !items-center !justify-start !gap-2 !px-4 [&::after]:hidden"
+                            title={tab.label}
+                            onContextMenu={(e) => handleTabContextMenu(e, tab.id)}
                         >
-                            <i className="ri-close-line" />
-                        </span>
-                    </TabsTrigger>
-                ))}
-            </TabsList>
-        </Tabs>
+                            <span className="flex-1 truncate text-xl leading-none">
+                                {tab.label}
+                            </span>
+                            <span
+                                role="button"
+                                onClick={(e) => handleCloseTab(e, tab.id)}
+                                aria-label={`${tab.label} 탭 닫기`}
+                                className="flex flex-shrink-0 items-center justify-center leading-none hover:text-[#2094fa]"
+                            >
+                                <i className="ri-close-line" />
+                            </span>
+                        </TabsTrigger>
+                    ))}
+                </TabsList>
+            </Tabs>
+
+            {contextMenu &&
+                typeof document !== "undefined" &&
+                createPortal(
+                    <div
+                        ref={contextMenuRef}
+                        role="menu"
+                        className="fixed z-[100] min-w-[20rem] overflow-hidden rounded-md border border-border bg-popover p-1 text-popover-foreground shadow-md"
+                        style={{ left: contextMenu.x, top: contextMenu.y }}
+                        onContextMenu={(e) => e.preventDefault()}
+                    >
+                        <button
+                            type="button"
+                            role="menuitem"
+                            disabled={!canCloseTabsToLeft}
+                            className="flex w-full cursor-default select-none items-center rounded-sm px-4 py-3 text-left text-[1.2rem] outline-none transition-colors hover:bg-accent hover:text-accent-foreground disabled:pointer-events-none disabled:opacity-50"
+                            onClick={handleCloseTabsToLeft}
+                        >
+                            왼쪽 탭 모두 닫기
+                        </button>
+                        <button
+                            type="button"
+                            role="menuitem"
+                            disabled={!canCloseTabsToRight}
+                            className="flex w-full cursor-default select-none items-center rounded-sm px-4 py-3 text-left text-[1.2rem] outline-none transition-colors hover:bg-accent hover:text-accent-foreground disabled:pointer-events-none disabled:opacity-50"
+                            onClick={handleCloseTabsToRight}
+                        >
+                            오른쪽 탭 모두 닫기
+                        </button>
+                        <button
+                            type="button"
+                            role="menuitem"
+                            disabled={!canCloseOtherTabs}
+                            className="flex w-full cursor-default select-none items-center rounded-sm px-4 py-3 text-left text-[1.2rem] outline-none transition-colors hover:bg-accent hover:text-accent-foreground disabled:pointer-events-none disabled:opacity-50"
+                            onClick={handleCloseOtherTabs}
+                        >
+                            해당 탭 제외 모두 닫기
+                        </button>
+                        <button
+                            type="button"
+                            role="menuitem"
+                            className="flex w-full cursor-default select-none items-center rounded-sm px-4 py-3 text-left text-[1.2rem] outline-none transition-colors hover:bg-accent hover:text-accent-foreground"
+                            onClick={handleCloseAllTabs}
+                        >
+                            모든 탭 닫기
+                        </button>
+                    </div>,
+                    document.body,
+                )}
+        </>
     );
 };
 
diff --git a/apps/st/src/store/tab-store.ts b/apps/st/src/store/tab-store.ts
index 3a75f37aa..7e942879a 100644
--- a/apps/st/src/store/tab-store.ts
+++ b/apps/st/src/store/tab-store.ts
@@ -89,6 +89,8 @@ interface TabStore {
     setMenuList: (menuList: MenuItem[] | null) => void;
     closeAllTabs: () => void;
     closeOtherTabs: (tabId: string) => void;
+    closeTabsToLeft: (tabId: string) => void;
+    closeTabsToRight: (tabId: string) => void;
 }
 
 export const TAB_STORE_PERSIST_KEY = "st-tab-store";
@@ -240,6 +242,46 @@ const useTabStoreHook = create<TabStore>()(
                     });
                 }
             },
+            closeTabsToLeft: (tabId: string) => {
+                const { tabs, activeTabId } = get();
+                const index = tabs.findIndex((tab) => tab.id === tabId);
+                if (index <= 0) return;
+
+                const newTabs = tabs.slice(index);
+                let newActiveTabId = activeTabId;
+                if (activeTabId && !newTabs.some((tab) => tab.id === activeTabId)) {
+                    newActiveTabId = tabId;
+                }
+
+                set({
+                    tabs: newTabs,
+                    activeTabId: newActiveTabId,
+                });
+                if (newActiveTabId) {
+                    const nextActive = get().tabs.find((t) => t.id === newActiveTabId);
+                    if (nextActive) ensureTabPageMenuAuthority(get, set, nextActive);
+                }
+            },
+            closeTabsToRight: (tabId: string) => {
+                const { tabs, activeTabId } = get();
+                const index = tabs.findIndex((tab) => tab.id === tabId);
+                if (index === -1 || index >= tabs.length - 1) return;
+
+                const newTabs = tabs.slice(0, index + 1);
+                let newActiveTabId = activeTabId;
+                if (activeTabId && !newTabs.some((tab) => tab.id === activeTabId)) {
+                    newActiveTabId = tabId;
+                }
+
+                set({
+                    tabs: newTabs,
+                    activeTabId: newActiveTabId,
+                });
+                if (newActiveTabId) {
+                    const nextActive = get().tabs.find((t) => t.id === newActiveTabId);
+                    if (nextActive) ensureTabPageMenuAuthority(get, set, nextActive);
+                }
+            },
         }),
         {
             name: TAB_STORE_PERSIST_KEY,