diff --git a/app/Http/Controllers/Api/V1/ItemsController.php b/app/Http/Controllers/Api/V1/ItemsController.php
index e9b7c3f..7780437 100644
--- a/app/Http/Controllers/Api/V1/ItemsController.php
+++ b/app/Http/Controllers/Api/V1/ItemsController.php
@@ -22,7 +22,7 @@ public function __construct(private ItemsService $service) {}
     public function index(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            $filters = $request->only(['type', 'search', 'q', 'category_id']);
+            $filters = $request->only(['type', 'search', 'q', 'category_id', 'is_active']);
             $perPage = (int) ($request->input('size') ?? 20);
             $includeDeleted = filter_var($request->input('include_deleted', false), FILTER_VALIDATE_BOOLEAN);
 
@@ -69,7 +69,7 @@ public function showByCode(Request $request, string $code)
     public function store(ItemStoreRequest $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            return $this->service->createItem($request->validated());
+            return $this->service->createItem($request->all());
         }, __('message.item.created'));
     }
 
@@ -81,7 +81,7 @@ public function store(ItemStoreRequest $request)
     public function update(int $id, ItemUpdateRequest $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->updateItem($id, $request->validated());
+            return $this->service->updateItem($id, $request->all());
         }, __('message.item.updated'));
     }
 
diff --git a/app/Services/ItemsService.php b/app/Services/ItemsService.php
index dd0f51c..ed6c8ca 100644
--- a/app/Services/ItemsService.php
+++ b/app/Services/ItemsService.php
@@ -2,7 +2,9 @@
 
 namespace App\Services;
 
+use App\Constants\SystemFields;
 use App\Helpers\ItemTypeHelper;
+use App\Models\ItemMaster\ItemField;
 use App\Models\Materials\Material;
 use App\Models\Products\Product;
 use Illuminate\Support\Facades\DB;
@@ -11,6 +13,128 @@
 
 class ItemsService extends Service
 {
+    /**
+     * 고정 필드 목록 조회 (SystemFields + ItemField 기반)
+     */
+    private function getKnownFields(string $sourceTable): array
+    {
+        $tenantId = $this->tenantId();
+
+        // 1. SystemFields에서 테이블 고정 컬럼
+        $systemFields = SystemFields::getReservedKeys($sourceTable);
+
+        // 2. ItemField에서 storage_type='column'인 필드의 field_key 조회
+        $columnFields = ItemField::where('tenant_id', $tenantId)
+            ->where('source_table', $sourceTable)
+            ->where('storage_type', 'column')
+            ->whereNotNull('field_key')
+            ->pluck('field_key')
+            ->toArray();
+
+        // 3. 추가적인 API 전용 필드
+        $apiFields = ['item_type', 'type_code', 'bom', 'product_type'];
+
+        return array_unique(array_merge($systemFields, $columnFields, $apiFields));
+    }
+
+    /**
+     * 동적 필드 추출
+     */
+    private function extractDynamicOptions(array $params, string $sourceTable): array
+    {
+        $knownFields = $this->getKnownFields($sourceTable);
+
+        $dynamicOptions = [];
+        foreach ($params as $key => $value) {
+            if (! in_array($key, $knownFields) && $value !== null && $value !== '') {
+                $dynamicOptions[$key] = $value;
+            }
+        }
+
+        return $dynamicOptions;
+    }
+
+    /**
+     * 기존 options와 동적 필드 병합
+     */
+    private function mergeOptionsWithDynamic($existingOptions, array $dynamicOptions): array
+    {
+        if (! is_array($existingOptions) || empty($existingOptions)) {
+            return $dynamicOptions;
+        }
+
+        $isAssoc = array_keys($existingOptions) !== range(0, count($existingOptions) - 1);
+
+        if ($isAssoc) {
+            return array_merge($existingOptions, $dynamicOptions);
+        }
+
+        foreach ($dynamicOptions as $key => $value) {
+            $existingOptions[] = ['label' => $key, 'value' => $value];
+        }
+
+        return $existingOptions;
+    }
+
+    /**
+     * options 정규화 [{label, value, unit}]
+     */
+    private function normalizeOptions(?array $in): ?array
+    {
+        if (! $in) {
+            return null;
+        }
+
+        $isAssoc = array_keys($in) !== range(0, count($in) - 1);
+
+        if ($isAssoc) {
+            $out = [];
+            foreach ($in as $k => $v) {
+                $label = trim((string) $k);
+                $value = is_scalar($v) ? trim((string) $v) : json_encode($v, JSON_UNESCAPED_UNICODE);
+                if ($label !== '' || $value !== '') {
+                    $out[] = ['label' => $label, 'value' => $value, 'unit' => ''];
+                }
+            }
+
+            return $out ?: null;
+        }
+
+        $out = [];
+        foreach ($in as $a) {
+            if (! is_array($a)) {
+                continue;
+            }
+            $label = trim((string) ($a['label'] ?? ''));
+            $value = trim((string) ($a['value'] ?? ''));
+            $unit = trim((string) ($a['unit'] ?? ''));
+
+            if ($label === '' && $value === '') {
+                continue;
+            }
+
+            $out[] = ['label' => $label, 'value' => $value, 'unit' => $unit];
+        }
+
+        return $out ?: null;
+    }
+
+    /**
+     * 동적 필드를 options에 병합하고 정규화
+     */
+    private function processDynamicOptions(array &$data, string $sourceTable): void
+    {
+        $dynamicOptions = $this->extractDynamicOptions($data, $sourceTable);
+        if (! empty($dynamicOptions)) {
+            $existingOptions = $data['options'] ?? [];
+            $data['options'] = $this->mergeOptionsWithDynamic($existingOptions, $dynamicOptions);
+        }
+
+        if (isset($data['options'])) {
+            $data['options'] = $this->normalizeOptions($data['options']);
+        }
+    }
+
     /**
      * 통합 품목 조회 (materials + products UNION)
      *
@@ -27,6 +151,7 @@ public function getItems(array $filters = [], int $perPage = 20, bool $includeDe
         $types = $filters['type'] ?? ['FG', 'PT', 'SM', 'RM', 'CS'];
         $search = trim($filters['search'] ?? $filters['q'] ?? '');
         $categoryId = $filters['category_id'] ?? null;
+        $isActive = $filters['is_active'] ?? null; // null: 전체, true/1: 활성만, false/0: 비활성만
 
         // 타입을 배열로 변환 (문자열인 경우 쉼표로 분리)
         if (is_string($types)) {
@@ -43,9 +168,14 @@ public function getItems(array $filters = [], int $perPage = 20, bool $includeDe
         if (! empty($productTypes)) {
             $productsQuery = Product::query()
                 ->where('tenant_id', $tenantId)
-                ->whereIn('product_type', $productTypes)
-                ->where('is_active', 1)
-                ->select([
+                ->whereIn('product_type', $productTypes);
+
+            // is_active 필터 적용 (null이면 전체 조회)
+            if ($isActive !== null) {
+                $productsQuery->where('is_active', filter_var($isActive, FILTER_VALIDATE_BOOLEAN) ? 1 : 0);
+            }
+
+            $productsQuery->select([
                     'id',
                     'product_type as item_type',
                     'code',
@@ -55,6 +185,7 @@ public function getItems(array $filters = [], int $perPage = 20, bool $includeDe
                     'category_id',
                     'product_type as type_code',
                     'attributes',
+                    'is_active',
                     'created_at',
                     'deleted_at',
                 ]);
@@ -83,8 +214,14 @@ public function getItems(array $filters = [], int $perPage = 20, bool $includeDe
         if (! empty($materialTypes)) {
             $materialsQuery = Material::query()
                 ->where('tenant_id', $tenantId)
-                ->whereIn('material_type', $materialTypes)
-                ->select([
+                ->whereIn('material_type', $materialTypes);
+
+            // is_active 필터 적용 (null이면 전체 조회)
+            if ($isActive !== null) {
+                $materialsQuery->where('is_active', filter_var($isActive, FILTER_VALIDATE_BOOLEAN) ? 1 : 0);
+            }
+
+            $materialsQuery->select([
                     'id',
                     'material_type as item_type',
                     'material_code as code',
@@ -94,6 +231,7 @@ public function getItems(array $filters = [], int $perPage = 20, bool $includeDe
                     'category_id',
                     'material_type as type_code',
                     'attributes',
+                    'is_active',
                     'created_at',
                     'deleted_at',
                 ]);
@@ -230,17 +368,33 @@ public function getItem(
     }
 
     /**
-     * attributes JSON 필드를 최상위로 플랫 전개
+     * attributes/options JSON 필드를 최상위로 플랫 전개
      */
     private function flattenAttributes(array $data): array
     {
+        // attributes 플랫 전개
         $attributes = $data['attributes'] ?? [];
         if (is_string($attributes)) {
             $attributes = json_decode($attributes, true) ?? [];
         }
         unset($data['attributes']);
 
-        return array_merge($data, $attributes);
+        // options 플랫 전개 ([{label, value, unit}] 형태 → {label: value} 형태로 변환)
+        $options = $data['options'] ?? [];
+        if (is_string($options)) {
+            $options = json_decode($options, true) ?? [];
+        }
+        $flatOptions = [];
+        if (is_array($options)) {
+            foreach ($options as $opt) {
+                if (is_array($opt) && isset($opt['label'])) {
+                    $flatOptions[$opt['label']] = $opt['value'] ?? '';
+                }
+            }
+        }
+        // options는 원본 유지 (프론트에서 필요할 수 있음)
+
+        return array_merge($data, $attributes, $flatOptions);
     }
 
     /**
@@ -297,6 +451,9 @@ private function createProduct(array $data, int $tenantId, int $userId): Product
         // 품목 코드 중복 시 자동 증가
         $data['code'] = $this->resolveUniqueCode($data['code'], $tenantId);
 
+        // 동적 필드를 options에 병합
+        $this->processDynamicOptions($data, 'products');
+
         $payload = $data;
         $payload['tenant_id'] = $tenantId;
         $payload['created_by'] = $userId;
@@ -317,6 +474,9 @@ private function createMaterial(array $data, int $tenantId, int $userId, string
         $code = $data['code'] ?? $data['material_code'] ?? '';
         $data['material_code'] = $this->resolveUniqueMaterialCode($code, $tenantId);
 
+        // 동적 필드를 options에 병합
+        $this->processDynamicOptions($data, 'materials');
+
         $payload = [
             'tenant_id' => $tenantId,
             'created_by' => $userId,
@@ -483,6 +643,9 @@ private function updateProduct(int $id, array $data): Product
             }
         }
 
+        // 동적 필드를 options에 병합
+        $this->processDynamicOptions($data, 'products');
+
         // item_type은 DB 필드가 아니므로 제거
         unset($data['item_type']);
         $data['updated_by'] = $userId;
@@ -522,6 +685,9 @@ private function updateMaterial(int $id, array $data): Material
             $data['material_code'] = $newCode;
         }
 
+        // 동적 필드를 options에 병합
+        $this->processDynamicOptions($data, 'materials');
+
         // item_type, code는 DB 필드가 아니므로 제거
         unset($data['item_type'], $data['code']);
         $data['updated_by'] = $userId;