diff --git a/database/seeders/Kyungdong/KyungdongItemSeeder.php b/database/seeders/Kyungdong/KyungdongItemSeeder.php
index bce7a85..3c0f707 100644
--- a/database/seeders/Kyungdong/KyungdongItemSeeder.php
+++ b/database/seeders/Kyungdong/KyungdongItemSeeder.php
@@ -14,6 +14,8 @@
  * Phase 1.2: chandj.item_list (9건) → items (PT), prices
  * Phase 2.1: chandj.BDmodels.seconditem → items (PT) 누락 부품 추가
  * Phase 2.2: chandj.BDmodels → items.bom JSON (FG ↔ PT 연결)
+ * Phase 3.1: chandj.price_motor → items (SM) + prices 누락 품목
+ * Phase 3.2: chandj.price_raw_materials → items (RM) + prices 누락 품목
  *
  * @see docs/plans/kd-items-migration-plan.md
  */
@@ -71,11 +73,25 @@ public function run(): void
         // Phase 2.2: BDmodels → items.bom JSON
         $bomCount = $this->migrateBom($tenantId);
 
-        $totalItems = $itemCount + $modelCount + $itemListCount + $bdPartsCount;
+        // Phase 3.1: price_motor → items (SM) + prices
+        $motorResult = $this->migratePriceMotor($tenantId, $userId);
+
+        // Phase 3.2: price_raw_materials → items (RM) + prices
+        $rawMatResult = $this->migratePriceRawMaterials($tenantId, $userId);
+
+        $totalItems = $itemCount + $modelCount + $itemListCount + $bdPartsCount + $motorResult['items'] + $rawMatResult['items'];
+        $totalPrices = $priceCount + $motorResult['prices'] + $rawMatResult['prices'];
+
         $this->command->info('');
         $this->command->info('✅ 마이그레이션 완료:');
-        $this->command->info("   → items: {$totalItems}건 (KDunitprice {$itemCount} + models {$modelCount} + item_list {$itemListCount} + BDmodels부품 {$bdPartsCount})");
-        $this->command->info("   → prices: {$priceCount}건");
+        $this->command->info("   → items: {$totalItems}건");
+        $this->command->info("      - KDunitprice: {$itemCount}건");
+        $this->command->info("      - models: {$modelCount}건");
+        $this->command->info("      - item_list: {$itemListCount}건");
+        $this->command->info("      - BDmodels부품: {$bdPartsCount}건");
+        $this->command->info("      - price_motor: {$motorResult['items']}건");
+        $this->command->info("      - price_raw_materials: {$rawMatResult['items']}건");
+        $this->command->info("   → prices: {$totalPrices}건");
         $this->command->info("   → BOM 연결: {$bomCount}건");
     }
 
@@ -580,4 +596,316 @@ private function migrateBom(int $tenantId): int
 
         return $updatedCount;
     }
+
+    /**
+     * Phase 3.1: price_motor → items (SM) + prices
+     *
+     * price_motor JSON에서 누락된 품목만 추가
+     * - 제어기, 방화/방범 콘트롤박스, 스위치, 리모콘 등
+     *
+     * @return array{items: int, prices: int}
+     */
+    private function migratePriceMotor(int $tenantId, int $userId): array
+    {
+        $this->command->info('');
+        $this->command->info('📦 [Phase 3.1] price_motor → items (SM) 누락 품목...');
+
+        // 최신 price_motor 데이터 조회
+        $priceMotor = DB::connection('chandj')
+            ->table('price_motor')
+            ->where(function ($q) {
+                $q->where('is_deleted', 0)->orWhereNull('is_deleted');
+            })
+            ->orderByDesc('registedate')
+            ->first();
+
+        if (! $priceMotor || empty($priceMotor->itemList)) {
+            $this->command->info('   → 소스 데이터 없음');
+
+            return ['items' => 0, 'prices' => 0];
+        }
+
+        $itemList = json_decode($priceMotor->itemList, true);
+        if (! is_array($itemList)) {
+            $this->command->info('   → JSON 파싱 실패');
+
+            return ['items' => 0, 'prices' => 0];
+        }
+
+        // 기존 items 이름 조회 (중복 체크용)
+        $existingNames = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->pluck('name')
+            ->map(fn ($n) => mb_strtolower($n))
+            ->toArray();
+
+        $items = [];
+        $now = now();
+        $newItemCodes = [];
+
+        foreach ($itemList as $idx => $item) {
+            $col1 = $item['col1'] ?? '';  // 전압/카테고리 (220, 380, 제어기, 방화, 방범)
+            $col2 = $item['col2'] ?? '';  // 용량/품목명
+            $salesPrice = (float) str_replace(',', '', $item['col13'] ?? '0');
+
+            // 모터 품목은 KDunitprice에 이미 있으므로 스킵
+            if (in_array($col1, ['220', '380'])) {
+                continue;
+            }
+
+            // 품목명 생성
+            $name = trim("{$col1} {$col2}");
+            if (empty($name) || $name === ' ') {
+                continue;
+            }
+
+            // 이미 존재하는 품목 스킵 (유사 이름 체크)
+            $nameLower = mb_strtolower($name);
+            $exists = false;
+            foreach ($existingNames as $existingName) {
+                if (str_contains($existingName, $nameLower) || str_contains($nameLower, $existingName)) {
+                    $exists = true;
+                    break;
+                }
+            }
+            if ($exists) {
+                continue;
+            }
+
+            // 코드 생성
+            $code = 'PM-'.str_pad($idx + 1, 3, '0', STR_PAD_LEFT);
+
+            $items[] = [
+                'tenant_id' => $tenantId,
+                'item_type' => 'SM',
+                'code' => $code,
+                'name' => $name,
+                'unit' => 'EA',
+                'category_id' => null,
+                'process_type' => null,
+                'item_category' => null,
+                'bom' => null,
+                'attributes' => json_encode([
+                    'price_category' => $col1,
+                    'price_spec' => $col2,
+                    'legacy_source' => 'price_motor',
+                ]),
+                'attributes_archive' => null,
+                'options' => null,
+                'description' => null,
+                'is_active' => true,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+
+            $newItemCodes[$code] = $salesPrice;
+            $existingNames[] = $nameLower;  // 중복 방지
+        }
+
+        if (! empty($items)) {
+            DB::table('items')->insert($items);
+        }
+
+        // prices 생성
+        $priceCount = 0;
+        if (! empty($newItemCodes)) {
+            $newItems = DB::table('items')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('code', array_keys($newItemCodes))
+                ->get(['id', 'code', 'item_type']);
+
+            $prices = [];
+            foreach ($newItems as $item) {
+                $prices[] = [
+                    'tenant_id' => $tenantId,
+                    'item_type_code' => $item->item_type,
+                    'item_id' => $item->id,
+                    'client_group_id' => null,
+                    'purchase_price' => 0,
+                    'processing_cost' => null,
+                    'loss_rate' => null,
+                    'margin_rate' => null,
+                    'sales_price' => $newItemCodes[$item->code],
+                    'rounding_rule' => 'round',
+                    'rounding_unit' => 1,
+                    'supplier' => null,
+                    'effective_from' => $priceMotor->registedate ?? now()->toDateString(),
+                    'effective_to' => null,
+                    'note' => 'price_motor 마이그레이션',
+                    'status' => 'active',
+                    'is_final' => false,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ];
+            }
+
+            if (! empty($prices)) {
+                DB::table('prices')->insert($prices);
+                $priceCount = count($prices);
+            }
+        }
+
+        $this->command->info('   → 소스 데이터: '.count($itemList).'건 (누락 '.count($items).'건 추가)');
+        $this->command->info('   ✓ items: '.count($items).'건, prices: '.$priceCount.'건 생성 완료');
+
+        return ['items' => count($items), 'prices' => $priceCount];
+    }
+
+    /**
+     * Phase 3.2: price_raw_materials → items (RM) + prices
+     *
+     * price_raw_materials JSON에서 누락된 원자재 품목 추가
+     *
+     * @return array{items: int, prices: int}
+     */
+    private function migratePriceRawMaterials(int $tenantId, int $userId): array
+    {
+        $this->command->info('');
+        $this->command->info('📦 [Phase 3.2] price_raw_materials → items (RM) 누락 품목...');
+
+        // 최신 price_raw_materials 데이터 조회
+        $priceRaw = DB::connection('chandj')
+            ->table('price_raw_materials')
+            ->where(function ($q) {
+                $q->where('is_deleted', 0)->orWhereNull('is_deleted');
+            })
+            ->orderByDesc('registedate')
+            ->first();
+
+        if (! $priceRaw || empty($priceRaw->itemList)) {
+            $this->command->info('   → 소스 데이터 없음');
+
+            return ['items' => 0, 'prices' => 0];
+        }
+
+        $itemList = json_decode($priceRaw->itemList, true);
+        if (! is_array($itemList)) {
+            $this->command->info('   → JSON 파싱 실패');
+
+            return ['items' => 0, 'prices' => 0];
+        }
+
+        // 기존 items 이름 조회 (중복 체크용)
+        $existingNames = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->pluck('name')
+            ->map(fn ($n) => mb_strtolower($n))
+            ->toArray();
+
+        $items = [];
+        $now = now();
+        $newItemCodes = [];
+
+        foreach ($itemList as $idx => $item) {
+            $col1 = $item['col1'] ?? '';  // 카테고리 (슬랫, 스크린)
+            $col2 = $item['col2'] ?? '';  // 품목명 (방화, 실리카, 화이바)
+            $salesPrice = (float) str_replace(',', '', $item['col13'] ?? '0');
+
+            // 품목명 생성
+            $name = trim("{$col1} {$col2}");
+            if (empty($name) || $name === ' ') {
+                continue;
+            }
+
+            // 이미 존재하는 품목 스킵
+            $nameLower = mb_strtolower($name);
+            $exists = false;
+            foreach ($existingNames as $existingName) {
+                // 정확히 일치하거나 유사한 이름 체크
+                $col2Lower = mb_strtolower($col2);
+                if (str_contains($existingName, $col2Lower) || $existingName === $nameLower) {
+                    $exists = true;
+                    break;
+                }
+            }
+            if ($exists) {
+                continue;
+            }
+
+            // 코드 생성
+            $code = 'RM-'.str_pad($idx + 1, 3, '0', STR_PAD_LEFT);
+
+            $items[] = [
+                'tenant_id' => $tenantId,
+                'item_type' => 'RM',
+                'code' => $code,
+                'name' => $name,
+                'unit' => 'EA',
+                'category_id' => null,
+                'process_type' => null,
+                'item_category' => $col1,
+                'bom' => null,
+                'attributes' => json_encode([
+                    'raw_category' => $col1,
+                    'raw_name' => $col2,
+                    'legacy_source' => 'price_raw_materials',
+                ]),
+                'attributes_archive' => null,
+                'options' => null,
+                'description' => null,
+                'is_active' => true,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ];
+
+            $newItemCodes[$code] = $salesPrice;
+            $existingNames[] = $nameLower;
+        }
+
+        if (! empty($items)) {
+            DB::table('items')->insert($items);
+        }
+
+        // prices 생성
+        $priceCount = 0;
+        if (! empty($newItemCodes)) {
+            $newItems = DB::table('items')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('code', array_keys($newItemCodes))
+                ->get(['id', 'code', 'item_type']);
+
+            $prices = [];
+            foreach ($newItems as $item) {
+                $prices[] = [
+                    'tenant_id' => $tenantId,
+                    'item_type_code' => $item->item_type,
+                    'item_id' => $item->id,
+                    'client_group_id' => null,
+                    'purchase_price' => 0,
+                    'processing_cost' => null,
+                    'loss_rate' => null,
+                    'margin_rate' => null,
+                    'sales_price' => $newItemCodes[$item->code],
+                    'rounding_rule' => 'round',
+                    'rounding_unit' => 1,
+                    'supplier' => null,
+                    'effective_from' => $priceRaw->registedate ?? now()->toDateString(),
+                    'effective_to' => null,
+                    'note' => 'price_raw_materials 마이그레이션',
+                    'status' => 'active',
+                    'is_final' => false,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ];
+            }
+
+            if (! empty($prices)) {
+                DB::table('prices')->insert($prices);
+                $priceCount = count($prices);
+            }
+        }
+
+        $this->command->info('   → 소스 데이터: '.count($itemList).'건 (누락 '.count($items).'건 추가)');
+        $this->command->info('   ✓ items: '.count($items).'건, prices: '.$priceCount.'건 생성 완료');
+
+        return ['items' => count($items), 'prices' => $priceCount];
+    }
 }