docs: [과금정책] 3분할 문서 + 프레젠테이션 PPTX 3종 + 브랜딩 통합

- billing-policy.md → customer-pricing / partner-commission / billing-policy 3분할 - HTML 슬라이드 20장 디자인 (div+flexbox, html2pptx 호환) - PPTX 3종 생성: customer-pricing(7장), partner-commission(6장), billing-policy(7장) - 회사명 통일: 주일/경동 → (주)코드브릿지엑스 (전체 문서 + PPTX) - SAM BI 로고 이미지 7종 추가 (docs/assets/bi/) - CLAUDE.md PPT 제작 전역 규칙 추가 - e-sign PPTX 내부 회사명 교체
2026-02-21 21:09:56 +09:00
parent 01eee88e40
commit d57b84c8f2
36 changed files with 2513 additions and 103 deletions
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -670,3 +670,60 @@ php artisan config:clear
 - [ ] 코드 블록에 언어 지정
 - [ ] `docs/INDEX.md`에 새 문서 등록
 - [ ] 10KB 이하 크기 유지
+
+---
+
+## PPT / 프레젠테이션 제작 규칙 (필수 준수)
+
+> **경고: 모든 프레젠테이션 및 문서 제작 시 반드시 따르세요!**
+
+### 회사 정보
+
+| 항목 | 값 |
+|------|------|
+| **공식 회사명** | **(주)코드브릿지엑스** |
+| **서비스명** | **SAM** (Smart Automation Management) |
+| **푸터 표기 예시** | `SAM 서비스 요금 안내 | (주)코드브릿지엑스` |
+
+### 금지 사항
+
+```
+❌ "주일/경동" — 문서, 슬라이드, 푸터 어디에도 사용 금지
+❌ "주일", "경동" 단독 사용 금지
+❌ 내부 제조사(주일/경동) 이름을 외부 문서에 노출 금지
+```
+
+> **배경**: 주일/경동은 SAM을 기반으로 만든 내부 제조업체 이름이며, 대외 문서에 노출되어서는 안 된다.
+> 모든 대외 문서의 회사명은 **(주)코드브릿지엑스**를 사용한다.
+
+### SAM BI (Brand Identity) 이미지
+
+**프로젝트 내 경로**: `/home/aweso/sam/docs/assets/bi/`
+
+| 파일 | 용도 | 배경 |
+|------|------|------|
+| `sam_bi_black.png` | 밝은 배경 슬라이드 | 투명 배경, 검정 로고 |
+| `sam_bi_white.png` | 다크 배경 슬라이드 | 투명 배경, 흰색 로고 |
+| `sam_bi_blue.png` | 청색 테마 슬라이드 | 투명 배경, 파란 로고 |
+| `sam_bi_green.png` | 녹색 테마 슬라이드 | 녹색 배경, 흰색 로고 |
+| `sam_bi_red.png` | 적색/대외비 슬라이드 | 적색 배경, 흰색 로고 |
+| `sam_bi_orange.png` | 주황 포인트 슬라이드 | 주황 배경, 흰색 로고 |
+| `sam_bi_purple.png` | 보라 테마 슬라이드 | 보라 배경, 흰색 로고 |
+
+### PPT 슬라이드 제작 시 적용 규칙
+
+1. **표지(slide-01)에 BI 로고 필수** — 배경색에 맞는 BI 이미지 사용
+2. **푸터에 회사명**: `(주)코드브릿지엑스` (주일/경동 절대 금지)
+3. **BI 로고 + "SAM" 텍스트** 조합 사용 권장
+4. **배경색별 BI 선택**:
+   - 다크 배경 → `sam_bi_white.png`
+   - 밝은 배경 → `sam_bi_black.png`
+   - 테마 컬러 배경 → 해당 색상 BI (green, blue, red 등)
+
+### 체크리스트 (PPT 제작 시)
+
+- [ ] 회사명: (주)코드브릿지엑스 사용
+- [ ] "주일/경동" 미포함 확인
+- [ ] 표지에 SAM BI 로고 포함
+- [ ] 푸터에 (주)코드브릿지엑스 표기
+- [ ] 배경색에 맞는 BI 색상 선택
--- a/sam/docs/INDEX.md
+++ b/sam/docs/INDEX.md
@@ -19,7 +19,9 @@
 | **품목관리** | `rules/item-policy.md` | 품목 정책 (유형, 예약어, API 규칙) |
 | **게시판** | `specs/board-system-spec.md` | 게시판 시스템 설계 |
 | **단가관리** | `rules/pricing-policy.md` | 원가/판매가 계산, 리비전 관리 |
-| **과금정책** | `rules/billing-policy.md` | 과금정책 (본사 지출, 고객 요금, 수당) |
+| **과금정책 (고객용)** | `rules/customer-pricing.md` | 고객 안내용 서비스 요금표 |
+| **과금정책 (파트너)** | `rules/partner-commission.md` | 영업파트너 수당 체계 및 정산 |
+| **과금정책 (내부용)** | `rules/billing-policy.md` | 내부용 원가/마진/코드참조 (CONFIDENTIAL) |
 | **견적관리** | `features/quotes/README.md` | 견적 시스템, BOM 계산, 10단계 로직 |
 | **MES 개발** | `projects/mes/README.md` | MES 프로젝트 개요 |

@@ -73,7 +75,9 @@ docs/
 | [README.md](rules/README.md) | 비즈니스 규칙 개요 | 도메인 로직 구현 전 |
 | [item-policy.md](rules/item-policy.md) | 품목 정책 (유형 체계, 예약어, API 규칙) | 품목 관련 작업 전 |
 | [pricing-policy.md](rules/pricing-policy.md) | 단가 정책 (원가/판매가 계산, 리비전 관리) | 단가 관련 작업 전 |
-| [billing-policy.md](rules/billing-policy.md) | 과금정책 통합 (본사 지출 + 고객 요금 + 수당) | 과금/정산 관련 작업 전 |
+| [customer-pricing.md](rules/customer-pricing.md) | 고객 안내용 서비스 요금표 | 고객 요금 안내 시 |
+| [partner-commission.md](rules/partner-commission.md) | 영업파트너 수당 체계 및 정산 | 수당/정산 관련 작업 전 |
+| [billing-policy.md](rules/billing-policy.md) | 내부용 원가/마진/코드참조 (CONFIDENTIAL) | 과금 코드 개발 전 |

 ### specs/ - 기술 스펙
 > 구현 명세, DB 스키마, 시스템 설정
--- a/sam/docs/assets/bi/sam_bi_black.png
+++ b/sam/docs/assets/bi/sam_bi_black.png
--- a/sam/docs/assets/bi/sam_bi_blue.png
+++ b/sam/docs/assets/bi/sam_bi_blue.png
--- a/sam/docs/assets/bi/sam_bi_green.png
+++ b/sam/docs/assets/bi/sam_bi_green.png
--- a/sam/docs/assets/bi/sam_bi_orange.png
+++ b/sam/docs/assets/bi/sam_bi_orange.png
--- a/sam/docs/assets/bi/sam_bi_purple.png
+++ b/sam/docs/assets/bi/sam_bi_purple.png
--- a/sam/docs/assets/bi/sam_bi_red.png
+++ b/sam/docs/assets/bi/sam_bi_red.png
--- a/sam/docs/assets/bi/sam_bi_white.png
+++ b/sam/docs/assets/bi/sam_bi_white.png
--- a/sam/docs/projects/e-sign/esign-storyboard.pptx
+++ b/sam/docs/projects/e-sign/esign-storyboard.pptx
--- a/sam/docs/rules/billing-policy.md
+++ b/sam/docs/rules/billing-policy.md
@@ -1,7 +1,20 @@
-# SAM 과금정책 통합 문서
+# SAM 과금정책 — 내부용 (CONFIDENTIAL)

 > **작성일**: 2026-02-21
 > **상태**: 설계 확정
+> **열람 범위**: 내부 개발팀/관리층 전용 — 대외 공유 금지
+
+---
+
+## 문서 분리 안내
+
+과금정책이 대상 독자별 3개 문서로 분리되었다.
+
+| 문서 | 대상 | 내용 |
+|------|------|------|
+| [고객 요금 안내](customer-pricing.md) | 고객 | 서비스 가격표, 과금 기준 |
+| [영업파트너 수당 체계](partner-commission.md) | 영업파트너 | 수당률, 정산 프로세스 |
+| **본 문서** (billing-policy.md) | 내부 개발팀/관리층 | 본사 원가, 마진율, 코드 참조 |

 ---

@@ -9,13 +22,14 @@

 ### 1.1 목적

-SAM 프로젝트의 과금정책을 **본사 지출**과 **고객 안내** 두 관점으로 통합 정리한다.
+SAM 프로젝트의 과금정책 중 **본사 지출 원가**, **마진 구조**, **코드 참조**를 정리한다.
+고객 공개용 요금과 영업파트너 수당 체계는 별도 문서로 분리되었다.

 ### 1.2 적용범위

 - 외부 서비스 이용 비용 (바로빌, Google, Anthropic)
- 고객 계약 요금표 (개발비, 구독료, 추가 옵션)
- 내부 정산 (영업 수당, 마진 구조)
+- 마진 구조 및 가격 책정 배경
+- 코드 참조 (모델, 서비스, DB 테이블)

 ### 1.3 용어 정의

@@ -85,81 +99,9 @@ SAM 프로젝트의 과금정책을 **본사 지출**과 **고객 안내** 두

 ---

-## 3. 고객 안내용 과금정책 (Company → Customer)
+## 3. 고객 안내용 과금정책

-고객 계약서에 명시되는 서비스 요금이다.
-
-### 3.1 기본 서비스 요금
-
-#### 제조업 기본 패키지
-
- **포함**: 품목관리 → 견적 → 수주 → 생산 → 출하 (ERP 인사/회계 무료 포함)
- **개발비**: 2,000만원 (VAT 별도)
- **구독료**: 50만원/월 (VAT 별도)
-
-#### 개별 모듈
-
-| 모듈명 | 개발비 (VAT 별도) | 구독료/월 (VAT 별도) |
-|--------|------------------:|-----------------:|
-| QR코드 관리 | 1,020만원 | 5만원 |
-| 사진/출하 관리 | 1,920만원 | 10만원 |
-| 검사/토큰 적용 | 1,020만원 | 5만원 |
-| 이카운트 연동 | 1,920만원 | 10만원 |
-
-#### 통합 패키지
-
-| 패키지명 | 개발비 (VAT 별도) | 구독료/월 (VAT 별도) |
-|---------|------------------:|-----------------:|
-| 공사관리 패키지 | 4,000만원 | 20만원 |
-| 공정/정부지원사업 | 8,000만원 | 40만원 |
-
-### 3.2 추가 옵션 요금
-
-| 옵션명 | 개발비 추가 (VAT 별도) | 구독료 추가/월 (VAT 별도) |
-|--------|---------------------:|----------------------:|
-| 생산공정 1개 추가 | 500만원 | 10만원 |
-| 품질관리 (인정검사) | 2,000만원 | 50만원 |
-| 사진 등록 | - | 10만원 |
-| 챗봇/녹음/업무일지 | - | 각 20만원 |
-| 연구소 연구노트 | - | 5만원 |
-| 장비점검, 사무소 정비 | - | 5만원 |
-
-> **참고**: 품질관리(인정검사)에는 '장비점검, 사무소 정비' 기능이 기본 포함된다.
-
-### 3.3 사용량 기반 추가 과금
-
-수당 제외 항목이며, 기본 제공 한도 초과 시 실비 과금한다.
-
-| 항목 | 기본 제공 | 추가 과금 기준 |
-|------|----------|--------------|
-| 파일 저장 공간 | 100GB | 100GB당 **10만원/월** |
-| AI 토큰 | 월 100만 토큰 | 1,000토큰 단위 실비 과금 |
-
-#### AI 토큰 사용량 체감 (100만 토큰 기준)
-
-| 활용 시나리오 | 예상 처리량 |
-|-------------|-----------|
-| 음성 회의 요약 | 약 520분 (8.6시간) |
-| 문서 자료 정리 (A4) | 약 300~400매 |
-| 이메일/노트 분류 | 약 1,500~2,000건 |
-
- 미사용 잔여 토큰은 이월되지 않는다 (매월 1일 갱신)
- 기본 제공량 80%, 100% 소진 시 자동 알림 발송
-
-### 3.4 바로빌 부가 서비스 요금
-
-고객이 선택적으로 이용하는 바로빌 연동 서비스이다.
-
-| 서비스 | 과금 방식 | 기본 제공 | 추가 과금 | 부담 주체 |
-|--------|---------|---------|---------|----------|
-| 계좌조회 | 월정액 10,000원 | 1계좌 | 추가 1계좌당 10,000원 | 고객 |
-| 카드내역 | 월정액 10,000원 | 5장 | 추가 1장당 5,000원 | 고객 |
-| 홈택스 매입/매출 | 월 33,000원 × 2 | - | - | 본사 (무료) |
-| 세금계산서 발행 | 건별 | 100건 | 추가 50건당 5,000원 | 고객 |
-
-> **과금 계산 예시**:
-> - 법인카드 8장 등록 → (8-5) × 5,000 = 15,000원 추가
-> - 세금계산서 151건 → ceil((151-100)/50) × 5,000 = 10,000원 추가
+> 고객 요금 상세는 **[고객 요금 안내](customer-pricing.md)** 문서를 참조한다.

 ---

@@ -167,32 +109,15 @@ SAM 프로젝트의 과금정책을 **본사 지출**과 **고객 안내** 두

 ### 4.1 영업 수당 체계

-수당은 **개발비에 대해서만** 지급한다. 구독료는 수당 대상이 아니다.
-기준금액은 개발비의 50%이며, 2단계(1차/2차) 분할 지급한다.
+> 수당률 및 정산 프로세스는 **[영업파트너 수당 체계](partner-commission.md)** 문서를 참조한다.

-#### 가입 유형별 수당률
+### 4.2 마진 구조

-| 가입 유형 | 파트너/단체 수당 | 매니저 수당 | 협업지원금(유치자) | **본사 총 지급률** |
-|-----------|:--------------:|:----------:|:-----------------:|:----------------:|
-| **개인 가입** | 20% | 5% | 3% | **28%** |
-| **단체 가입** | 30% | 0% | 3% | **33%** |
+- **회사 마진**: 개발비의 약 **67~75%** (가입 유형에 따라 변동)
+  - 개인 가입: 개발비의 약 72~75% (수당 25~28% 차감 후)
+  - 단체 가입: 개발비의 약 67% (수당 33% 차감 후)

- **협업지원금**: 유치자(parent)가 자신이 유치한 하위 파트너의 매출에서 3%를 수령하는 내부 제도
- 1단계까지만 적용 (유치자 → 하위 파트너, 그 이상 상위로는 올라가지 않음)
- 단체 가입 시 매니저 수당은 0%
-
-#### 수당 산정 예시 (기준금액 100만원)
-
-| 가입 유형 | 파트너/단체 | 매니저 | 협업지원금 | 본사 총 지급 |
-|-----------|----------:|-------:|----------:|------------:|
-| 개인 (유치자 있음) | 200,000원 | 50,000원 | 30,000원 | **280,000원 (28%)** |
-| 개인 (유치자 없음) | 200,000원 | 50,000원 | 0원 | 250,000원 (25%) |
-| 단체 | 300,000원 | 0원 | 30,000원 | **330,000원 (33%)** |
-
- **지급 시점**: 개발비 입금 완료 확인 후 익월 정산일
- **회사 마진**: 개발비의 약 67~75% (가입 유형에 따라 변동)
-
-### 4.2 가격 책정 배경
+### 4.3 가격 책정 배경

 - 내부 총 개발비 산정: **약 7,600만원**
 - 구성: 개발비 2,000만원 + 장기 구독(약 7년) 및 금융 비용(4.6%)
@@ -245,6 +170,8 @@ SAM 프로젝트의 과금정책을 **본사 지출**과 **고객 안내** 두

 ## 6. 관련 문서

+- [고객 요금 안내](customer-pricing.md) - 서비스 가격표 (고객 공개용)
+- [영업파트너 수당 체계](partner-commission.md) - 수당률 및 정산 (파트너용)
 - [단가 정책 (품목)](pricing-policy.md) - 품목 단가/원가 계산
 - [영업수수료정산](../features/settlement/sales-commissions.md)
 - [구독료정산](../features/settlement/subscriptions.md)
--- a/sam/docs/rules/billing-policy.pptx
+++ b/sam/docs/rules/billing-policy.pptx
--- a/sam/docs/rules/customer-pricing.md
+++ b/sam/docs/rules/customer-pricing.md
@@ -0,0 +1,116 @@
+# SAM 서비스 요금 안내
+
+> **작성일**: 2026-02-21
+> **상태**: 설계 확정
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+SAM 서비스 도입 시 고객에게 안내하는 요금 체계를 정리한다.
+
+### 1.2 용어 정의
+
+| 용어 | 설명 |
+|------|------|
+| **개발비** | 서비스 도입 시 1회 납부하는 초기 비용 |
+| **구독료** | 서비스 유지를 위한 월 정기 비용 |
+| **토큰** | AI가 언어를 처리하는 최소 단위 (한글 ~1.5자 = 1토큰) |
+
+---
+
+## 2. 기본 서비스 요금
+
+### 2.1 제조업 기본 패키지
+
+- **포함**: 품목관리 → 견적 → 수주 → 생산 → 출하 (ERP 인사/회계 무료 포함)
+- **개발비**: 2,000만원 (VAT 별도)
+- **구독료**: 50만원/월 (VAT 별도)
+
+### 2.2 개별 모듈
+
+| 모듈명 | 개발비 (VAT 별도) | 구독료/월 (VAT 별도) |
+|--------|------------------:|-----------------:|
+| QR코드 관리 | 1,020만원 | 5만원 |
+| 사진/출하 관리 | 1,920만원 | 10만원 |
+| 검사/토큰 적용 | 1,020만원 | 5만원 |
+| 이카운트 연동 | 1,920만원 | 10만원 |
+
+### 2.3 통합 패키지
+
+| 패키지명 | 개발비 (VAT 별도) | 구독료/월 (VAT 별도) |
+|---------|------------------:|-----------------:|
+| 공사관리 패키지 | 4,000만원 | 20만원 |
+| 공정/정부지원사업 | 8,000만원 | 40만원 |
+
+---
+
+## 3. 추가 옵션 요금
+
+| 옵션명 | 개발비 추가 (VAT 별도) | 구독료 추가/월 (VAT 별도) |
+|--------|---------------------:|----------------------:|
+| 생산공정 1개 추가 | 500만원 | 10만원 |
+| 품질관리 (인정검사) | 2,000만원 | 50만원 |
+| 사진 등록 | - | 10만원 |
+| 챗봇/녹음/업무일지 | - | 각 20만원 |
+| 연구소 연구노트 | - | 5만원 |
+| 장비점검, 사무소 정비 | - | 5만원 |
+
+> **참고**: 품질관리(인정검사)에는 '장비점검, 사무소 정비' 기능이 기본 포함된다.
+
+---
+
+## 4. 사용량 기반 추가 과금
+
+기본 제공 한도 초과 시 실비 과금한다.
+
+| 항목 | 기본 제공 | 추가 과금 기준 |
+|------|----------|--------------|
+| 파일 저장 공간 | 100GB | 100GB당 **10만원/월** |
+| AI 토큰 | 월 100만 토큰 | 1,000토큰 단위 실비 과금 |
+
+### AI 토큰 사용량 체감 (100만 토큰 기준)
+
+| 활용 시나리오 | 예상 처리량 |
+|-------------|-----------|
+| 음성 회의 요약 | 약 520분 (8.6시간) |
+| 문서 자료 정리 (A4) | 약 300~400매 |
+| 이메일/노트 분류 | 약 1,500~2,000건 |
+
+- 미사용 잔여 토큰은 이월되지 않는다 (매월 1일 갱신)
+- 기본 제공량 80%, 100% 소진 시 자동 알림 발송
+
+---
+
+## 5. 바로빌 부가 서비스 요금
+
+고객이 선택적으로 이용하는 바로빌 연동 서비스이다.
+
+| 서비스 | 과금 방식 | 기본 제공 | 추가 과금 | 부담 주체 |
+|--------|---------|---------|---------|----------|
+| 계좌조회 | 월정액 10,000원 | 1계좌 | 추가 1계좌당 10,000원 | 고객 |
+| 카드내역 | 월정액 10,000원 | 5장 | 추가 1장당 5,000원 | 고객 |
+| 홈택스 매입/매출 | 월 33,000원 × 2 | - | - | 본사 (무료) |
+| 세금계산서 발행 | 건별 | 100건 | 추가 50건당 5,000원 | 고객 |
+
+> **과금 계산 예시**:
+> - 법인카드 8장 등록 → (8-5) × 5,000 = 15,000원 추가
+> - 세금계산서 151건 → ceil((151-100)/50) × 5,000 = 10,000원 추가
+
+---
+
+## 6. 관련 문서
+
+- [내부 과금정책](billing-policy.md) - 본사 지출 원가 및 코드 참조 (내부용)
+- [영업파트너 수당 체계](partner-commission.md) - 수당률 및 정산 프로세스 (파트너용)
+- [단가 정책 (품목)](pricing-policy.md) - 품목 단가/원가 계산
+
+---
+
+> **공통 안내**: 본 문서에 명시된 모든 개발비 및 구독료는 **부가가치세(VAT) 별도** 금액이다.
+
+---
+
+**최종 업데이트**: 2026-02-21
--- a/sam/docs/rules/customer-pricing.pptx
+++ b/sam/docs/rules/customer-pricing.pptx
--- a/sam/docs/rules/partner-commission.md
+++ b/sam/docs/rules/partner-commission.md
@@ -0,0 +1,114 @@
+# SAM 영업파트너 수당 체계
+
+> **작성일**: 2026-02-21
+> **상태**: 설계 확정
+
+---
+
+## 1. 개요
+
+### 1.1 목적
+
+영업파트너가 알아야 할 수당 체계 및 정산 프로세스를 안내한다.
+
+### 1.2 기본 원칙
+
+- 수당은 **개발비에 대해서만** 지급한다
+- 구독료는 플랫폼 유지보수 및 클라우드 인프라 비용으로 활용되며 수당 대상이 아니다
+- 기준금액은 개발비의 50%이며, 2단계(1차/2차) 분할 지급한다
+
+---
+
+## 2. 가입 유형별 수당률
+
+| 가입 유형 | 파트너/단체 수당 | 매니저 수당 | 협업지원금(유치자) | **본사 총 지급률** |
+|-----------|:--------------:|:----------:|:-----------------:|:----------------:|
+| **개인 가입** | 20% | 5% | 3% | **28%** |
+| **단체 가입** | 30% | 0% | 3% | **33%** |
+
+- **협업지원금**: 유치자(parent)가 자신이 유치한 하위 파트너의 매출에서 3%를 수령하는 내부 제도
+- 1단계까지만 적용 (유치자 → 하위 파트너, 그 이상 상위로는 올라가지 않음)
+- 단체 가입 시 매니저 수당은 0%
+- 단체 가입 시 수수료율은 개발비의 33% (VAT 별도)
+
+---
+
+## 3. 수당 산정 예시
+
+### 3.1 기준금액 100만원 기준
+
+| 가입 유형 | 파트너/단체 | 매니저 | 협업지원금 | 본사 총 지급 |
+|-----------|----------:|-------:|----------:|------------:|
+| 개인 (유치자 있음) | 200,000원 | 50,000원 | 30,000원 | **280,000원 (28%)** |
+| 개인 (유치자 없음) | 200,000원 | 50,000원 | 0원 | 250,000원 (25%) |
+| 단체 | 300,000원 | 0원 | 30,000원 | **330,000원 (33%)** |
+
+### 3.2 제조업 기본 패키지 (개발비 2,000만원) 기준
+
+**개인 가입:**
+
+| 항목 | 금액 |
+|------|-----:|
+| 판매자(파트너) 수당 | 400만원 (20%) |
+| 매니저 수당 | 100만원 (5%) |
+| 협업지원금(유치자) | 60만원 (3%) |
+
+**단체 가입:**
+
+| 항목 | 금액 |
+|------|-----:|
+| 단체 수당 | 600만원 (30%) |
+| 매니저 수당 | 0원 (0%) |
+| 협업지원금(유치자) | 60만원 (3%) |
+
+---
+
+## 4. 수당 지급 프로세스
+
+```
+┌─────────────────┐    ┌─────────────────┐    ┌─────────────────┐
+│  1. 계약 및 입금  │ →  │  2. 수당 확정     │ →  │  3. 지급          │
+│                 │    │                 │    │                 │
+│ 개발비 전액      │    │ 매월 정산일에     │    │ 파트너 등록      │
+│ 완납 확인        │    │ 건별 수당 확정    │    │ 계좌로 지급      │
+└─────────────────┘    └─────────────────┘    └─────────────────┘
+```
+
+- **지급 시점**: 개발비 입금 완료 확인 후 익월 정산일
+
+---
+
+## 5. 추가 옵션별 수당 참고
+
+개발비가 있는 옵션만 수당 대상이다. 서비스 요금 상세는 [고객 요금 안내](customer-pricing.md)를 참조한다.
+
+| 옵션명 | 개발비 (VAT 별도) | 판매자 수당 (20%) |
+|--------|------------------:|------------------:|
+| 생산공정 1개 추가 | 500만원 | 100만원 |
+| 품질관리 (인정검사) | 2,000만원 | 400만원 |
+
+> **참고**: 구독료만 있는 옵션(사진 등록, 챗봇/녹음/업무일지 등)은 수당 대상이 아니다.
+
+---
+
+## 6. 기타 정책
+
+- **계약 유지**: 장기 구독을 전제로 한 초기 비용 할인 정책이므로, 중도 해지 시 별도의 위약금 규정이 적용될 수 있다
+- **구독료**: 플랫폼 유지보수 및 클라우드 인프라 비용으로 활용되며, 수당 지급 대상이 아니다
+
+---
+
+## 7. 관련 문서
+
+- [고객 요금 안내](customer-pricing.md) - 서비스 요금 상세 (고객용)
+- [내부 과금정책](billing-policy.md) - 본사 지출 원가 및 코드 참조 (내부용)
+- `sales/price/수당지급체계.md` - 수당 지급 체계 원본
+- `sales/policy/SAM_영업정책문서.md` - 영업 정책 상세
+
+---
+
+> **공통 안내**: 본 문서에 명시된 모든 개발비 및 구독료는 **부가가치세(VAT) 별도** 금액이다.
+
+---
+
+**최종 업데이트**: 2026-02-21
--- a/sam/docs/rules/partner-commission.pptx
+++ b/sam/docs/rules/partner-commission.pptx
--- a/sam/docs/rules/slides/billing-policy/slide-01.html
+++ b/sam/docs/rules/slides/billing-policy/slide-01.html
@@ -0,0 +1,73 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #1a0a0a;
+      padding: 32pt 40pt;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-between;
+    }
+  </style>
+</head>
+<body>
+  <!-- 상단 로고 + 배지 -->
+  <div style="display: flex; justify-content: space-between; align-items: center;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <img src="/home/aweso/sam/docs/assets/bi/sam_bi_red.png" style="width: 28pt; height: 28pt; border-radius: 4pt;">
+      <p style="font-size: 14pt; font-weight: 700; color: #ffffff;">SAM</p>
+    </div>
+    <div style="display: inline-block; padding: 5pt 16pt; background: #C0392B; border-radius: 16pt;">
+      <p style="font-size: 9pt; font-weight: 700; color: #ffffff; letter-spacing: 0.08em;">CONFIDENTIAL</p>
+    </div>
+  </div>
+
+  <!-- 메인 타이틀 -->
+  <div>
+    <p style="font-size: 11pt; font-weight: 600; color: #E74C3C; letter-spacing: 0.06em; margin-bottom: 10pt;">INTERNAL USE ONLY</p>
+    <h1 style="font-size: 44pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em; line-height: 1.15;">SAM 과금정책</h1>
+    <p style="font-size: 14pt; color: rgba(255,255,255,0.4); margin-top: 12pt; line-height: 1.5;">본사 지출 원가 · 마진 구조 · 코드 참조</p>
+  </div>
+
+  <!-- 3개 핵심 수치 카드 -->
+  <div style="display: flex; gap: 14pt; margin-bottom: 14pt;">
+    <div style="flex: 1; padding: 14pt 16pt; background: rgba(255,255,255,0.06); border-radius: 8pt; border-left: 3pt solid #E74C3C;">
+      <p style="font-size: 7.5pt; color: rgba(255,255,255,0.35); letter-spacing: 0.04em; margin-bottom: 4pt;">COST PER TENANT</p>
+      <p style="font-size: 18pt; font-weight: 700; color: #ffffff;">~1<span style="font-size: 11pt; font-weight: 500;">만원</span><span style="font-size: 10pt; font-weight: 400; color: rgba(255,255,255,0.4);">/월</span></p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.35); margin-top: 3pt;">테넌트당 월 원가</p>
+    </div>
+    <div style="flex: 1; padding: 14pt 16pt; background: rgba(255,255,255,0.06); border-radius: 8pt; border-left: 3pt solid #27AE60;">
+      <p style="font-size: 7.5pt; color: rgba(255,255,255,0.35); letter-spacing: 0.04em; margin-bottom: 4pt;">OPERATING MARGIN</p>
+      <p style="font-size: 18pt; font-weight: 700; color: #27AE60;">67~75%</p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.35); margin-top: 3pt;">영업이익률</p>
+    </div>
+    <div style="flex: 1; padding: 14pt 16pt; background: rgba(255,255,255,0.06); border-radius: 8pt; border-left: 3pt solid #E74C3C;">
+      <p style="font-size: 7.5pt; color: rgba(255,255,255,0.35); letter-spacing: 0.04em; margin-bottom: 4pt;">SCALE ADVANTAGE</p>
+      <p style="font-size: 18pt; font-weight: 700; color: #ffffff;">MC → 0</p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.35); margin-top: 3pt;">스케일 시 한계비용</p>
+    </div>
+  </div>
+
+  <!-- 하단 메타 -->
+  <div style="display: flex; gap: 48pt;">
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.25); margin-bottom: 3pt;">SCOPE</p>
+      <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.55);">내부 개발팀 / 관리층</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.25); margin-bottom: 3pt;">DATE</p>
+      <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.55);">2026. 02</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.25); margin-bottom: 3pt;">WARNING</p>
+      <p style="font-size: 10pt; font-weight: 600; color: #E74C3C;">대외 공유 금지</p>
+    </div>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-02.html
+++ b/sam/docs/rules/slides/billing-policy/slide-02.html
@@ -0,0 +1,91 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f5f5f0;
+      padding: 30pt 40pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 18pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">OVERVIEW</p>
+      </div>
+      <h2 style="font-size: 22pt; font-weight: 700; color: #1a0a0a;">과금정책 3분할 체계</h2>
+    </div>
+    <div style="display: inline-block; padding: 3pt 10pt; background: #C0392B; border-radius: 10pt;">
+      <p style="color: #fff; font-size: 7pt; font-weight: 600;">CONFIDENTIAL</p>
+    </div>
+  </div>
+
+  <!-- 3개 카드 -->
+  <div style="flex: 1; display: flex; gap: 14pt; margin-bottom: 12pt;">
+    <!-- 고객용 -->
+    <div style="flex: 1; display: flex; flex-direction: column; background: #ffffff; border-radius: 10pt; padding: 18pt; border-top: 3pt solid #2E86AB;">
+      <div style="display: inline-block; padding: 3pt 8pt; background: #2E86AB; border-radius: 3pt; margin-bottom: 10pt; align-self: flex-start;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">FOR CUSTOMER</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #1a1a1a; margin-bottom: 6pt;">고객용</h3>
+      <div style="display: flex; align-items: center; gap: 4pt; margin-bottom: 10pt; padding: 5pt 8pt; background: #f0f7ff; border-radius: 4pt;">
+        <p style="font-size: 8pt; color: #2E86AB; font-weight: 500;">customer-pricing.md</p>
+      </div>
+      <p style="font-size: 9pt; color: #666; line-height: 1.6; margin-bottom: 8pt;">서비스 가격표, 과금 기준</p>
+      <div style="margin-top: auto; padding-top: 8pt; border-top: 1pt solid #eee;">
+        <p style="font-size: 8pt; color: #999;">고객에게 직접 전달 가능</p>
+      </div>
+    </div>
+
+    <!-- 파트너용 -->
+    <div style="flex: 1; display: flex; flex-direction: column; background: #ffffff; border-radius: 10pt; padding: 18pt; border-top: 3pt solid #27AE60;">
+      <div style="display: inline-block; padding: 3pt 8pt; background: #27AE60; border-radius: 3pt; margin-bottom: 10pt; align-self: flex-start;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">FOR PARTNER</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #1a1a1a; margin-bottom: 6pt;">파트너용</h3>
+      <div style="display: flex; align-items: center; gap: 4pt; margin-bottom: 10pt; padding: 5pt 8pt; background: #f0faf4; border-radius: 4pt;">
+        <p style="font-size: 8pt; color: #27AE60; font-weight: 500;">partner-commission.md</p>
+      </div>
+      <p style="font-size: 9pt; color: #666; line-height: 1.6; margin-bottom: 8pt;">수당률, 정산 프로세스</p>
+      <div style="margin-top: auto; padding-top: 8pt; border-top: 1pt solid #eee;">
+        <p style="font-size: 8pt; color: #999;">영업파트너 제공용</p>
+      </div>
+    </div>
+
+    <!-- 내부용 -->
+    <div style="flex: 1; display: flex; flex-direction: column; background: #1a0a0a; border-radius: 10pt; padding: 18pt; border-top: 3pt solid #C0392B;">
+      <div style="display: inline-block; padding: 3pt 8pt; background: #C0392B; border-radius: 3pt; margin-bottom: 10pt; align-self: flex-start;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">INTERNAL ONLY</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #ffffff; margin-bottom: 6pt;">내부용 (본 문서)</h3>
+      <div style="display: flex; align-items: center; gap: 4pt; margin-bottom: 10pt; padding: 5pt 8pt; background: rgba(255,255,255,0.06); border-radius: 4pt;">
+        <p style="font-size: 8pt; color: #E74C3C; font-weight: 500;">billing-policy.md</p>
+      </div>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.5); line-height: 1.6; margin-bottom: 8pt;">원가, 마진, 코드참조</p>
+      <div style="margin-top: auto; padding-top: 8pt; border-top: 1pt solid rgba(255,255,255,0.1);">
+        <p style="font-size: 8pt; color: #E74C3C; font-weight: 600;">대외 공유 금지</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 경고 -->
+  <div style="padding: 10pt 16pt; background: #fdedef; border-left: 3pt solid #C0392B; border-radius: 0 6pt 6pt 0; margin-bottom: 10pt;">
+    <p style="font-size: 9.5pt; font-weight: 600; color: #C0392B;">본 문서는 내부 개발팀/관리층 전용입니다. 고객 및 파트너에게 공유하지 마세요.</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #e5e5e0;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">02</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-03.html
+++ b/sam/docs/rules/slides/billing-policy/slide-03.html
@@ -0,0 +1,109 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 40pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 14pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">COST</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1a1a1a;">바로빌 API 원가 분석</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">03</p>
+  </div>
+
+  <!-- 2컬럼 -->
+  <div style="flex: 1; display: flex; gap: 18pt;">
+    <!-- 좌측: 월정액 서비스 -->
+    <div style="flex: 1.2; display: flex; flex-direction: column;">
+      <p style="font-size: 10pt; font-weight: 600; color: #666; margin-bottom: 8pt; letter-spacing: 0.03em;">월정액 서비스</p>
+      <!-- 헤더 행 -->
+      <div style="display: flex; background: #1a0a0a; border-radius: 4pt 4pt 0 0; padding: 7pt 10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #E74C3C;">서비스</p></div>
+        <div style="flex: 0.8; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #fff;">월정액</p></div>
+        <div style="flex: 1.6; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #fff;">처리 방식</p></div>
+      </div>
+      <!-- 계좌조회 -->
+      <div style="display: flex; padding: 7pt 10pt; background: #fafafa;">
+        <div style="flex: 1.2;"><p style="font-size: 8.5pt; color: #1a1a1a;">계좌조회</p></div>
+        <div style="flex: 0.8; text-align: right;"><p style="font-size: 8.5pt; color: #1a1a1a;">10,000원</p></div>
+        <div style="flex: 1.6; text-align: right;"><p style="font-size: 8.5pt; color: #666;">고객 부담 (전가)</p></div>
+      </div>
+      <!-- 카드내역 -->
+      <div style="display: flex; padding: 7pt 10pt; background: #fff;">
+        <div style="flex: 1.2;"><p style="font-size: 8.5pt; color: #1a1a1a;">카드내역</p></div>
+        <div style="flex: 0.8; text-align: right;"><p style="font-size: 8.5pt; color: #1a1a1a;">10,000원</p></div>
+        <div style="flex: 1.6; text-align: right;"><p style="font-size: 8.5pt; color: #666;">고객 부담 (전가)</p></div>
+      </div>
+      <!-- 홈택스 매입 -->
+      <div style="display: flex; padding: 7pt 10pt; background: #f0faf4;">
+        <div style="flex: 1.2;"><p style="font-size: 8.5pt; color: #1a1a1a;">홈택스 매입</p></div>
+        <div style="flex: 0.8; text-align: right;"><p style="font-size: 8.5pt; color: #1a1a1a;">33,000원</p></div>
+        <div style="flex: 1.6; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #27AE60;">본사 흡수 (코드브릿지엑스 → 무료)</p></div>
+      </div>
+      <!-- 홈택스 매출 -->
+      <div style="display: flex; padding: 7pt 10pt; background: #f0faf4; border-radius: 0 0 4pt 4pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8.5pt; color: #1a1a1a;">홈택스 매출</p></div>
+        <div style="flex: 0.8; text-align: right;"><p style="font-size: 8.5pt; color: #1a1a1a;">33,000원</p></div>
+        <div style="flex: 1.6; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #27AE60;">본사 흡수 (무료)</p></div>
+      </div>
+    </div>
+
+    <!-- 우측 -->
+    <div style="flex: 1; display: flex; flex-direction: column; gap: 12pt;">
+      <!-- 건별 과금 -->
+      <div>
+        <p style="font-size: 10pt; font-weight: 600; color: #666; margin-bottom: 8pt; letter-spacing: 0.03em;">건별 과금</p>
+        <!-- 헤더 -->
+        <div style="display: flex; background: #1a0a0a; border-radius: 4pt 4pt 0 0; padding: 7pt 10pt;">
+          <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #E74C3C;">서비스</p></div>
+          <div style="flex: 1; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #fff;">원가</p></div>
+        </div>
+        <div style="display: flex; padding: 7pt 10pt; background: #fafafa; border-radius: 0 0 4pt 4pt;">
+          <div style="flex: 1.2;"><p style="font-size: 8.5pt; color: #1a1a1a;">세금계산서 발행</p></div>
+          <div style="flex: 1; text-align: right;"><p style="font-size: 8.5pt; font-weight: 600; color: #E74C3C;">100원/건</p></div>
+        </div>
+        <!-- 마진 계산 -->
+        <div style="padding: 8pt 10pt; background: #fff8f0; border-radius: 4pt; margin-top: 6pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8pt; color: #1a1a1a; font-weight: 500;">고객 과금: 5,000원/50건</p>
+          <p style="font-size: 8pt; color: #E74C3C; font-weight: 600;">마진: 4,900원 (98%)</p>
+        </div>
+      </div>
+
+      <!-- 참고 박스 -->
+      <div style="flex: 1; background: #f5f5f0; border-radius: 8pt; padding: 12pt; display: flex; flex-direction: column; gap: 6pt;">
+        <p style="font-size: 9pt; font-weight: 700; color: #1a1a1a; margin-bottom: 2pt;">핵심 요약</p>
+        <div style="display: flex; align-items: flex-start; gap: 6pt;">
+          <div style="width: 3pt; height: 3pt; background: #27AE60; border-radius: 50%; flex-shrink: 0; margin-top: 4pt;"></div>
+          <p style="font-size: 8pt; color: #666; line-height: 1.6;">계좌/카드 → 고객 전가, 홈택스 → 코드브릿지엑스 지원으로 본사 원가 0원</p>
+        </div>
+        <div style="display: flex; align-items: flex-start; gap: 6pt;">
+          <div style="width: 3pt; height: 3pt; background: #E74C3C; border-radius: 50%; flex-shrink: 0; margin-top: 4pt;"></div>
+          <p style="font-size: 8pt; color: #666; line-height: 1.6;">본사 실질 부담: 세금계산서 원가만 (5,000~10,000원/월)</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #eee; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">03</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-04.html
+++ b/sam/docs/rules/slides/billing-policy/slide-04.html
@@ -0,0 +1,142 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 40pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">COST</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1a1a1a;">AI / 클라우드 원가 분석</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">04</p>
+  </div>
+
+  <!-- 2컬럼 -->
+  <div style="flex: 1; display: flex; gap: 18pt;">
+    <!-- 좌측: 토큰 기반 과금 -->
+    <div style="flex: 1; display: flex; flex-direction: column;">
+      <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 10pt;">
+        <p style="font-size: 10pt; font-weight: 600; color: #666; letter-spacing: 0.03em;">토큰 기반 과금 (LLM)</p>
+        <div style="display: inline-block; padding: 2pt 6pt; background: #f5f5f0; border-radius: 3pt;">
+          <p style="font-size: 7pt; color: #999;">환율 1,400원/USD</p>
+        </div>
+      </div>
+
+      <!-- Gemini 카드 -->
+      <div style="background: #f8f9ff; border-radius: 8pt; padding: 12pt; margin-bottom: 8pt; border-left: 3pt solid #4285F4;">
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 8pt;">
+          <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">Google Gemini 2.0 Flash</p>
+        </div>
+        <div style="display: flex; gap: 10pt; margin-bottom: 6pt;">
+          <div style="flex: 1; padding: 6pt 8pt; background: #ffffff; border-radius: 4pt;">
+            <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">입력 /1M 토큰</p>
+            <p style="font-size: 9pt; font-weight: 600; color: #1a1a1a;"><span style="color: #999; font-weight: 400;">$0.10 →</span> 140원</p>
+          </div>
+          <div style="flex: 1; padding: 6pt 8pt; background: #ffffff; border-radius: 4pt;">
+            <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">출력 /1M 토큰</p>
+            <p style="font-size: 9pt; font-weight: 600; color: #1a1a1a;"><span style="color: #999; font-weight: 400;">$0.40 →</span> 560원</p>
+          </div>
+        </div>
+        <div style="padding: 4pt 8pt; background: #e8f5e9; border-radius: 3pt;">
+          <p style="font-size: 7.5pt; color: #27AE60; font-weight: 600;">초저비용 AI — 100만 토큰 처리해도 700원</p>
+        </div>
+      </div>
+
+      <!-- Claude 카드 -->
+      <div style="background: #fdf6f0; border-radius: 8pt; padding: 12pt; border-left: 3pt solid #D97706;">
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 8pt;">
+          <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">Anthropic Claude 3 Haiku</p>
+        </div>
+        <div style="display: flex; gap: 10pt; margin-bottom: 6pt;">
+          <div style="flex: 1; padding: 6pt 8pt; background: #ffffff; border-radius: 4pt;">
+            <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">입력 /1M 토큰</p>
+            <p style="font-size: 9pt; font-weight: 600; color: #1a1a1a;"><span style="color: #999; font-weight: 400;">$0.25 →</span> 350원</p>
+          </div>
+          <div style="flex: 1; padding: 6pt 8pt; background: #ffffff; border-radius: 4pt;">
+            <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">출력 /1M 토큰</p>
+            <p style="font-size: 9pt; font-weight: 600; color: #1a1a1a;"><span style="color: #999; font-weight: 400;">$1.25 →</span> 1,750원</p>
+          </div>
+        </div>
+        <div style="padding: 4pt 8pt; background: #fff8e1; border-radius: 3pt;">
+          <p style="font-size: 7.5pt; color: #D97706; font-weight: 600;">고품질 AI — 100만 토큰에도 약 2,100원</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 우측: 시간/작업 기반 과금 -->
+    <div style="flex: 1; display: flex; flex-direction: column;">
+      <p style="font-size: 10pt; font-weight: 600; color: #666; margin-bottom: 10pt; letter-spacing: 0.03em;">시간/작업 기반 과금</p>
+
+      <!-- Google STT -->
+      <div style="display: flex; padding: 10pt 12pt; background: #fafafa; border-radius: 6pt; margin-bottom: 6pt; border-left: 3pt solid #E74C3C;">
+        <div style="flex: 1;">
+          <p style="font-size: 9.5pt; font-weight: 600; color: #1a1a1a; margin-bottom: 3pt;">Google STT</p>
+          <p style="font-size: 8pt; color: #999;">$0.009 / 15초</p>
+        </div>
+        <div style="text-align: right;">
+          <p style="font-size: 9.5pt; font-weight: 700; color: #E74C3C;">~50원<span style="font-size: 8pt; font-weight: 400; color: #999;">/분</span></p>
+          <p style="font-size: 7.5pt; color: #666; margin-top: 2pt;">1시간 녹음 처리 = 3,000원</p>
+        </div>
+      </div>
+
+      <!-- Google GCS -->
+      <div style="display: flex; padding: 10pt 12pt; background: #f0faf4; border-radius: 6pt; margin-bottom: 6pt; border-left: 3pt solid #27AE60;">
+        <div style="flex: 1;">
+          <p style="font-size: 9.5pt; font-weight: 600; color: #1a1a1a; margin-bottom: 3pt;">Google GCS</p>
+          <p style="font-size: 8pt; color: #999;">$0.005 / 1,000건</p>
+        </div>
+        <div style="text-align: right;">
+          <p style="font-size: 9.5pt; font-weight: 700; color: #27AE60;">7원<span style="font-size: 8pt; font-weight: 400; color: #999;">/1,000건</span></p>
+          <p style="font-size: 7.5pt; color: #27AE60; font-weight: 500; margin-top: 2pt;">사실상 무료 수준</p>
+        </div>
+      </div>
+
+      <!-- Google FCM -->
+      <div style="display: flex; padding: 10pt 12pt; background: #f0faf4; border-radius: 6pt; margin-bottom: 10pt; border-left: 3pt solid #27AE60;">
+        <div style="flex: 1;">
+          <p style="font-size: 9.5pt; font-weight: 600; color: #1a1a1a; margin-bottom: 3pt;">Google FCM (푸시알림)</p>
+          <p style="font-size: 8pt; color: #999;">무제한</p>
+        </div>
+        <div style="text-align: right;">
+          <p style="font-size: 9.5pt; font-weight: 700; color: #27AE60;">무료</p>
+          <p style="font-size: 7.5pt; color: #27AE60; font-weight: 500; margin-top: 2pt;">완전 무료</p>
+        </div>
+      </div>
+
+      <!-- 요약 박스 -->
+      <div style="flex: 1; background: #f5f5f0; border-radius: 8pt; padding: 10pt 12pt; display: flex; flex-direction: column; justify-content: center;">
+        <p style="font-size: 8pt; font-weight: 700; color: #1a1a1a; margin-bottom: 4pt;">핵심 인사이트</p>
+        <p style="font-size: 8pt; color: #666; line-height: 1.6;">LLM 토큰 비용은 건당 1원 미만 수준. 클라우드 인프라 비용도 무시 가능한 수준으로, AI 기능이 수익 마진에 미치는 영향이 극히 작음.</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 하단 바 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding: 7pt 12pt; background: #1a0a0a; border-radius: 4pt; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: rgba(255,255,255,0.5);">ai_pricing_configs 테이블에서 동적 관리</p>
+    <p style="font-size: 8pt; color: rgba(255,255,255,0.5);">캐시 TTL 1시간</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 7pt; margin-top: 6pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">04</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-05.html
+++ b/sam/docs/rules/slides/billing-policy/slide-05.html
@@ -0,0 +1,115 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f5f5f0;
+      padding: 22pt 40pt 14pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">MARGIN</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1a1a1a;">마진 구조 + 가격 책정 배경</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">05</p>
+  </div>
+
+  <!-- 2컬럼 카드 -->
+  <div style="flex: 1; display: flex; gap: 16pt;">
+    <!-- 좌측: 마진 구조 (다크) -->
+    <div style="flex: 1; background: #1a0a0a; border-radius: 10pt; padding: 14pt; display: flex; flex-direction: column; justify-content: space-between;">
+      <div>
+        <p style="font-size: 8pt; color: #E74C3C; font-weight: 600; letter-spacing: 0.06em; margin-bottom: 6pt;">MARGIN STRUCTURE</p>
+        <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.5); margin-bottom: 2pt;">회사 영업이익률</p>
+        <p style="font-size: 38pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em;">67~75%</p>
+      </div>
+      <div style="display: flex; flex-direction: column; gap: 6pt; margin-top: 12pt;">
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 10pt; background: rgba(255,255,255,0.06); border-radius: 4pt;">
+          <p style="font-size: 9pt; color: rgba(255,255,255,0.5);">개인 가입</p>
+          <p style="font-size: 9pt; font-weight: 600; color: #ffffff;">72~75%<span style="font-size: 8pt; font-weight: 400; color: rgba(255,255,255,0.35);"> (수당 25~28%)</span></p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 10pt; background: rgba(255,255,255,0.06); border-radius: 4pt;">
+          <p style="font-size: 9pt; color: rgba(255,255,255,0.5);">단체 가입</p>
+          <p style="font-size: 9pt; font-weight: 600; color: #ffffff;">~67%<span style="font-size: 8pt; font-weight: 400; color: rgba(255,255,255,0.35);"> (수당 33%)</span></p>
+        </div>
+      </div>
+      <div style="padding: 6pt 10pt; background: rgba(39,174,96,0.12); border-radius: 4pt; margin-top: 10pt;">
+        <p style="font-size: 8pt; color: #27AE60; font-weight: 600;">SaaS 업계 평균 마진 60% 대비 높은 수익성</p>
+      </div>
+    </div>
+
+    <!-- 우측: 가격 책정 배경 -->
+    <div style="flex: 1; background: #ffffff; border-radius: 10pt; padding: 14pt; border: 1pt solid #e5e5e0; display: flex; flex-direction: column; justify-content: space-between;">
+      <div>
+        <p style="font-size: 8pt; color: #666; font-weight: 600; letter-spacing: 0.06em; margin-bottom: 6pt;">PRICE BACKGROUND</p>
+        <p style="font-size: 11pt; font-weight: 500; color: #666; margin-bottom: 2pt;">내부 총 개발비 산정</p>
+        <p style="font-size: 38pt; font-weight: 800; color: #1a1a1a; letter-spacing: -0.02em;">7,600<span style="font-size: 18pt; font-weight: 500;">만원</span></p>
+      </div>
+      <div style="display: flex; flex-direction: column; gap: 5pt; margin-top: 12pt;">
+        <div style="display: flex; align-items: center; gap: 6pt; padding: 6pt 10pt; background: #fafafa; border-radius: 4pt;">
+          <div style="width: 3pt; height: 3pt; background: #1a1a1a; border-radius: 50%; flex-shrink: 0;"></div>
+          <p style="font-size: 8.5pt; color: #666;">개발비 2,000만원 + 장기 구독 약 7년</p>
+        </div>
+        <div style="display: flex; align-items: center; gap: 6pt; padding: 6pt 10pt; background: #fafafa; border-radius: 4pt;">
+          <div style="width: 3pt; height: 3pt; background: #1a1a1a; border-radius: 50%; flex-shrink: 0;"></div>
+          <p style="font-size: 8.5pt; color: #666;">금융 비용 4.6% 포함</p>
+        </div>
+        <div style="display: flex; align-items: center; gap: 6pt; padding: 6pt 10pt; background: #fafafa; border-radius: 4pt;">
+          <div style="width: 3pt; height: 3pt; background: #1a1a1a; border-radius: 50%; flex-shrink: 0;"></div>
+          <p style="font-size: 8.5pt; color: #666;">중소기업 초기 투자 부담 분산 구조</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 월간 예상 바 -->
+  <div style="margin-top: 8pt; background: #ffffff; border-radius: 6pt; padding: 8pt 16pt; border: 1pt solid #e5e5e0;">
+    <p style="font-size: 8pt; font-weight: 700; color: #666; margin-bottom: 4pt;">본사 지출 월간 예상 (테넌트 1개)</p>
+    <div style="display: flex; gap: 12pt; align-items: center;">
+      <div style="flex: 1; padding: 6pt 8pt; background: #f0faf4; border-radius: 4pt; text-align: center;">
+        <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">바로빌 홈택스</p>
+        <p style="font-size: 10pt; font-weight: 700; color: #27AE60;">0원</p>
+      </div>
+      <div style="flex: 1; padding: 6pt 8pt; background: #fafafa; border-radius: 4pt; text-align: center;">
+        <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">세금계산서</p>
+        <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">5,000~10,000원</p>
+      </div>
+      <div style="flex: 1; padding: 6pt 8pt; background: #fafafa; border-radius: 4pt; text-align: center;">
+        <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">AI 토큰</p>
+        <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">100~5,000원</p>
+      </div>
+      <div style="flex: 1; padding: 6pt 8pt; background: #fafafa; border-radius: 4pt; text-align: center;">
+        <p style="font-size: 7pt; color: #999; margin-bottom: 2pt;">GCS/STT</p>
+        <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">50~2,000원</p>
+      </div>
+      <div style="width: 1pt; height: 28pt; background: #e5e5e0;"></div>
+      <div style="padding: 6pt 10pt; background: #1a0a0a; border-radius: 4pt; text-align: center;">
+        <p style="font-size: 7pt; color: rgba(255,255,255,0.5); margin-bottom: 2pt;">합계 최대</p>
+        <p style="font-size: 10pt; font-weight: 700; color: #E74C3C;">~17,000원<span style="font-size: 7pt; font-weight: 400; color: rgba(255,255,255,0.4);">/월</span></p>
+      </div>
+    </div>
+    <div style="margin-top: 6pt; padding: 4pt 8pt; background: #fdedef; border-radius: 3pt; text-align: center;">
+      <p style="font-size: 8pt; color: #C0392B; font-weight: 600;">구독료 50만원 대비 원가율 3.4% — 스케일 시 한계비용 0에 수렴</p>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 5pt; margin-top: 4pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">05</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-06.html
+++ b/sam/docs/rules/slides/billing-policy/slide-06.html
@@ -0,0 +1,116 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 40pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">CODE REF</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1a1a1a;">코드 참조 — 소스 파일</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">06</p>
+  </div>
+
+  <!-- 2컬럼 -->
+  <div style="flex: 1; display: flex; gap: 18pt;">
+    <!-- 좌측: 바로빌 과금 -->
+    <div style="flex: 1; display: flex; flex-direction: column;">
+      <div style="display: flex; align-items: center; gap: 6pt; margin-bottom: 8pt;">
+        <div style="width: 10pt; height: 10pt; background: #E74C3C; border-radius: 2pt;"></div>
+        <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">바로빌 과금</p>
+        <div style="display: inline-block; padding: 2pt 6pt; background: #fdedef; border-radius: 3pt;">
+          <p style="font-size: 7pt; color: #C0392B;">6개 파일</p>
+        </div>
+      </div>
+
+      <div style="display: flex; flex-direction: column; gap: 4pt;">
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillSubscription.php</p>
+          <p style="font-size: 7pt; color: #888;">DEFAULT_MONTHLY_FEES 상수</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillBillingRecord.php</p>
+          <p style="font-size: 7pt; color: #888;">USAGE_UNIT_PRICES 상수</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillPricingPolicy.php</p>
+          <p style="font-size: 7pt; color: #888;">calculateBilling() 메서드</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillBillingService.php</p>
+          <p style="font-size: 7pt; color: #888;">월정액/건별 과금 처리</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillUsageService.php</p>
+          <p style="font-size: 7pt; color: #888;">사용량 집계</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #E74C3C;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">BarobillPricingPolicySeeder.php</p>
+          <p style="font-size: 7pt; color: #888;">5개 정책 시더</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 우측: AI 가격/토큰 -->
+    <div style="flex: 1; display: flex; flex-direction: column;">
+      <div style="display: flex; align-items: center; gap: 6pt; margin-bottom: 8pt;">
+        <div style="width: 10pt; height: 10pt; background: #1a0a0a; border-radius: 2pt;"></div>
+        <p style="font-size: 10pt; font-weight: 700; color: #1a1a1a;">AI 가격/토큰</p>
+        <div style="display: inline-block; padding: 2pt 6pt; background: #f5f5f0; border-radius: 3pt;">
+          <p style="font-size: 7pt; color: #999;">5개 파일</p>
+        </div>
+      </div>
+
+      <div style="display: flex; flex-direction: column; gap: 4pt;">
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #1a0a0a;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">AiPricingConfig.php</p>
+          <p style="font-size: 7pt; color: #888;">getActivePricing()</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #1a0a0a;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">AiTokenUsage.php</p>
+          <p style="font-size: 7pt; color: #888;">토큰 사용량 기록</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #1a0a0a;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">AiReportService.php</p>
+          <p style="font-size: 7pt; color: #888;">saveTokenUsage()</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #1a0a0a;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">ai_pricing_configs 마이그레이션</p>
+          <p style="font-size: 7pt; color: #888;">AI 단가 테이블</p>
+        </div>
+        <div style="padding: 7pt 10pt; background: #fafafa; border-radius: 4pt; border-left: 2pt solid #1a0a0a;">
+          <p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">ai_token_usages 마이그레이션</p>
+          <p style="font-size: 7pt; color: #888;">토큰 사용량 테이블</p>
+        </div>
+      </div>
+
+      <!-- 공간 활용: 참고 -->
+      <div style="margin-top: auto; padding: 8pt 10pt; background: #f5f5f0; border-radius: 6pt;">
+        <p style="font-size: 7.5pt; color: #666; line-height: 1.5;">모든 과금 상수와 정책은 소스 코드에 정의되며, DB 시더/마이그레이션으로 초기 데이터가 관리됩니다.</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #eee; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">06</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/billing-policy/slide-07.html
+++ b/sam/docs/rules/slides/billing-policy/slide-07.html
@@ -0,0 +1,128 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 26pt 40pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 14pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1a0a0a; border-radius: 4pt;">
+        <p style="color: #E74C3C; font-size: 8pt; font-weight: 600;">CODE REF</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1a1a1a;">코드 참조 — DB 테이블</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">07</p>
+  </div>
+
+  <!-- DB 테이블 리스트 (div+flexbox) -->
+  <div style="flex: 1; display: flex; flex-direction: column; gap: 5pt;">
+    <!-- 헤더 행 -->
+    <div style="display: flex; padding: 8pt 14pt; background: #1a0a0a; border-radius: 4pt;">
+      <div style="flex: 1.2;"><p style="font-size: 9pt; font-weight: 600; color: #E74C3C;">테이블</p></div>
+      <div style="flex: 0.4; text-align: center;"><p style="font-size: 9pt; font-weight: 600; color: rgba(255,255,255,0.5);">카테고리</p></div>
+      <div style="flex: 1.4;"><p style="font-size: 9pt; font-weight: 600; color: #ffffff;">설명</p></div>
+    </div>
+
+    <!-- barobill_subscriptions -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fafafa; border-radius: 4pt; border-left: 3pt solid #E74C3C;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">barobill_subscriptions</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #fdedef; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #C0392B; font-weight: 600;">바로빌</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">바로빌 월정액 구독 현황</p></div>
+    </div>
+
+    <!-- barobill_billing_records -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fff; border-radius: 4pt; border-left: 3pt solid #E74C3C;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">barobill_billing_records</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #fdedef; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #C0392B; font-weight: 600;">바로빌</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">바로빌 월별 과금 내역</p></div>
+    </div>
+
+    <!-- barobill_pricing_policies -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fafafa; border-radius: 4pt; border-left: 3pt solid #E74C3C;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">barobill_pricing_policies</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #fdedef; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #C0392B; font-weight: 600;">바로빌</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">과금 정책 (무료 제공량, 추가 단가)</p></div>
+    </div>
+
+    <!-- ai_pricing_configs -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fff; border-radius: 4pt; border-left: 3pt solid #1a0a0a;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">ai_pricing_configs</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #f5f5f0; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #666; font-weight: 600;">AI</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">AI 제공자별 단가 설정</p></div>
+    </div>
+
+    <!-- ai_token_usages -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fafafa; border-radius: 4pt; border-left: 3pt solid #1a0a0a;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">ai_token_usages</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #f5f5f0; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #666; font-weight: 600;">AI</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">AI 토큰 사용량 기록</p></div>
+    </div>
+
+    <!-- ai_voice_recordings -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fff; border-radius: 4pt; border-left: 3pt solid #1a0a0a;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">ai_voice_recordings</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #f5f5f0; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #666; font-weight: 600;">AI</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">AI 음성 녹음 (STT 비용 발생)</p></div>
+    </div>
+
+    <!-- sales_commissions -->
+    <div style="display: flex; padding: 8pt 14pt; background: #fafafa; border-radius: 4pt; border-left: 3pt solid #D97706;">
+      <div style="flex: 1.2;"><p style="font-size: 8.5pt; font-weight: 600; color: #1a1a1a;">sales_commissions</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 1pt 6pt; background: #fff8e1; border-radius: 2pt;">
+          <p style="font-size: 6.5pt; color: #D97706; font-weight: 600;">영업</p>
+        </div>
+      </div>
+      <div style="flex: 1.4;"><p style="font-size: 8.5pt; color: #666;">영업수수료 정산</p></div>
+    </div>
+  </div>
+
+  <!-- 하단 참고 -->
+  <div style="padding: 8pt 14pt; background: #f5f5f0; border-radius: 6pt; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #666; line-height: 1.5;">모든 테이블은 tenant_id 기반 Multi-tenant 구조이며, API 프로젝트(/home/aweso/sam/api)에서 마이그레이션을 관리합니다.</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #eee; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 내부 과금정책 | CONFIDENTIAL</p>
+    <p style="font-size: 8pt; color: #999;">07</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-01.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-01.html
@@ -0,0 +1,73 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #1B3A5C;
+      padding: 36pt 48pt 28pt 48pt;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-between;
+    }
+  </style>
+</head>
+<body>
+  <!-- 상단: 로고 + 뱃지 -->
+  <div style="display: flex; justify-content: space-between; align-items: center;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <img src="/home/aweso/sam/docs/assets/bi/sam_bi_blue.png" style="width: 28pt; height: 28pt;">
+      <p style="font-size: 14pt; font-weight: 700; color: #ffffff;">SAM</p>
+    </div>
+    <div style="display: inline-block; padding: 5pt 14pt; border: 1px solid rgba(255,255,255,0.3); border-radius: 16pt;">
+      <p style="font-size: 9pt; font-weight: 500; color: rgba(255,255,255,0.7); letter-spacing: 0.05em;">SERVICE PRICING 2026</p>
+    </div>
+  </div>
+
+  <!-- 메인 타이틀 -->
+  <div>
+    <p style="font-size: 11pt; font-weight: 600; color: #2E86AB; letter-spacing: 0.06em; margin-bottom: 10pt;">SMART AUTOMATION MANAGEMENT</p>
+    <h1 style="font-size: 48pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em; line-height: 1.15;">SAM 서비스 요금 안내</h1>
+    <p style="font-size: 14pt; color: rgba(255,255,255,0.55); margin-top: 12pt; line-height: 1.5;">제조 현장의 디지털 전환, SAM 하나로 완성합니다</p>
+  </div>
+
+  <!-- 키 벨류 3카드 -->
+  <div style="display: flex; gap: 14pt;">
+    <div style="flex: 1; background: rgba(46,134,171,0.18); border: 1pt solid rgba(46,134,171,0.35); border-radius: 10pt; padding: 14pt 16pt; text-align: center;">
+      <p style="font-size: 24pt; font-weight: 800; color: #ffffff; margin-bottom: 2pt;">80%<span style="font-size: 13pt; color: #2E86AB;"> UP</span></p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6);">업무 자동화율 향상</p>
+    </div>
+    <div style="flex: 1; background: rgba(232,111,44,0.15); border: 1pt solid rgba(232,111,44,0.35); border-radius: 10pt; padding: 14pt 16pt; text-align: center;">
+      <p style="font-size: 24pt; font-weight: 800; color: #ffffff; margin-bottom: 2pt;">30%<span style="font-size: 13pt; color: #E86F2C;"> DOWN</span></p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6);">인건비 절감 효과</p>
+    </div>
+    <div style="flex: 1; background: rgba(255,255,255,0.08); border: 1pt solid rgba(255,255,255,0.2); border-radius: 10pt; padding: 14pt 16pt; text-align: center;">
+      <p style="font-size: 24pt; font-weight: 800; color: #ffffff; margin-bottom: 2pt;">100%</p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6);">실시간 현황 파악</p>
+    </div>
+  </div>
+
+  <!-- 하단 정보 -->
+  <div style="display: flex; gap: 48pt; align-items: flex-end;">
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">COMPANY</p>
+      <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.8);">(주)코드브릿지엑스</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">DATE</p>
+      <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.8);">2026. 02</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">NOTE</p>
+      <p style="font-size: 11pt; font-weight: 600; color: #E86F2C;">VAT 별도</p>
+    </div>
+    <div style="margin-left: auto;">
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3);">01 / 07</p>
+    </div>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-02.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-02.html
@@ -0,0 +1,82 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f7f9fc;
+      padding: 36pt 48pt 24pt 48pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 상단 2단: 좌측 타이틀, 우측 목차 -->
+  <div style="flex: 1; display: flex; gap: 36pt;">
+    <!-- 좌측: Contents 타이틀 -->
+    <div style="width: 180pt; display: flex; flex-direction: column; justify-content: center;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #1B3A5C; border-radius: 4pt; margin-bottom: 16pt; width: fit-content;">
+        <p style="color: #fff; font-size: 8pt; font-weight: 600; letter-spacing: 0.06em;">CONTENTS</p>
+      </div>
+      <h1 style="font-size: 38pt; font-weight: 800; color: #1B3A5C; letter-spacing: -0.02em; line-height: 1.15;">목차</h1>
+      <p style="font-size: 10pt; color: #5a6b7d; margin-top: 10pt; line-height: 1.5;">SAM 서비스의 투명한 요금 체계를 한눈에 확인하세요</p>
+    </div>
+
+    <!-- 우측: 목차 리스트 -->
+    <div style="flex: 1; display: flex; flex-direction: column; justify-content: center; gap: 10pt;">
+      <!-- 01 -->
+      <div style="display: flex; align-items: center; gap: 14pt; padding: 16pt 18pt; background: #ffffff; border-radius: 8pt; border-left: 3pt solid #E86F2C;">
+        <div style="display: inline-block; padding: 5pt 10pt; background: #1B3A5C; border-radius: 5pt;">
+          <p style="color: #fff; font-size: 9pt; font-weight: 700;">01</p>
+        </div>
+        <div style="flex: 1;">
+          <p style="font-size: 13pt; font-weight: 700; color: #1B3A5C;">기본 서비스 요금</p>
+          <p style="font-size: 9pt; color: #5a6b7d; margin-top: 2pt;">제조업 패키지, 개별 모듈, 통합 패키지</p>
+        </div>
+      </div>
+      <!-- 02 -->
+      <div style="display: flex; align-items: center; gap: 14pt; padding: 16pt 18pt; background: #ffffff; border-radius: 8pt; border-left: 3pt solid #2E86AB;">
+        <div style="display: inline-block; padding: 5pt 10pt; background: #1B3A5C; border-radius: 5pt;">
+          <p style="color: #fff; font-size: 9pt; font-weight: 700;">02</p>
+        </div>
+        <div style="flex: 1;">
+          <p style="font-size: 13pt; font-weight: 700; color: #1B3A5C;">추가 옵션 요금</p>
+          <p style="font-size: 9pt; color: #5a6b7d; margin-top: 2pt;">생산공정 추가, 품질관리, 챗봇, 연구노트</p>
+        </div>
+      </div>
+      <!-- 03 -->
+      <div style="display: flex; align-items: center; gap: 14pt; padding: 16pt 18pt; background: #ffffff; border-radius: 8pt; border-left: 3pt solid #2E86AB;">
+        <div style="display: inline-block; padding: 5pt 10pt; background: #1B3A5C; border-radius: 5pt;">
+          <p style="color: #fff; font-size: 9pt; font-weight: 700;">03</p>
+        </div>
+        <div style="flex: 1;">
+          <p style="font-size: 13pt; font-weight: 700; color: #1B3A5C;">사용량 기반 과금</p>
+          <p style="font-size: 9pt; color: #5a6b7d; margin-top: 2pt;">파일 저장 공간, AI 토큰 사용량</p>
+        </div>
+      </div>
+      <!-- 04 -->
+      <div style="display: flex; align-items: center; gap: 14pt; padding: 16pt 18pt; background: #ffffff; border-radius: 8pt; border-left: 3pt solid #2E86AB;">
+        <div style="display: inline-block; padding: 5pt 10pt; background: #1B3A5C; border-radius: 5pt;">
+          <p style="color: #fff; font-size: 9pt; font-weight: 700;">04</p>
+        </div>
+        <div style="flex: 1;">
+          <p style="font-size: 13pt; font-weight: 700; color: #1B3A5C;">바로빌 부가서비스</p>
+          <p style="font-size: 9pt; color: #5a6b7d; margin-top: 2pt;">계좌조회, 카드내역, 세금계산서 발행</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 10pt; border-top: 1pt solid #e2e8f0; margin-top: 10pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 서비스 요금 안내 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #999;">02 / 07</p>
+    <p style="font-size: 8pt; color: #E86F2C; font-weight: 500;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-03.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-03.html
@@ -0,0 +1,131 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 36pt 20pt 36pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 14pt;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <div style="display: inline-block; padding: 3pt 9pt; background: #2E86AB; border-radius: 4pt;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">SECTION 01</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1B3A5C;">기본 서비스 요금</h2>
+    </div>
+    <p style="font-size: 9pt; color: #999;">03 / 07</p>
+  </div>
+
+  <!-- 콘텐츠: 2단 -->
+  <div style="flex: 1; display: flex; gap: 16pt;">
+
+    <!-- 좌측: 제조업 기본 패키지 카드 -->
+    <div style="width: 240pt; background: #f7f9fc; border-radius: 10pt; padding: 16pt; display: flex; flex-direction: column; justify-content: space-between; border: 1pt solid #e2e8f0;">
+      <div>
+        <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 10pt;">
+          <div style="display: inline-block; padding: 3pt 8pt; background: #E86F2C; border-radius: 3pt;">
+            <p style="color: #fff; font-size: 7pt; font-weight: 700;">BEST SELLER</p>
+          </div>
+          <div style="display: inline-block; padding: 3pt 8pt; background: #1B3A5C; border-radius: 3pt;">
+            <p style="color: #fff; font-size: 7pt; font-weight: 600;">BASIC</p>
+          </div>
+        </div>
+        <h3 style="font-size: 16pt; font-weight: 700; color: #1B3A5C; margin-bottom: 8pt;">제조업 기본 패키지</h3>
+        <p style="font-size: 9pt; color: #5a6b7d; line-height: 1.6;">품목관리 → 견적 → 수주 → 생산 → 출하</p>
+        <div style="margin-top: 8pt; padding: 6pt 10pt; background: rgba(46,134,171,0.1); border-radius: 5pt;">
+          <p style="font-size: 9pt; font-weight: 600; color: #2E86AB;">ERP 인사/회계 무료 포함</p>
+        </div>
+      </div>
+      <div>
+        <div style="display: flex; gap: 10pt; margin-top: 12pt;">
+          <div style="flex: 1; background: #1B3A5C; border-radius: 8pt; padding: 12pt; text-align: center;">
+            <p style="font-size: 7pt; color: rgba(255,255,255,0.6); margin-bottom: 3pt;">개발비 (1회)</p>
+            <p style="font-size: 18pt; font-weight: 700; color: #ffffff;">2,000<span style="font-size: 10pt; font-weight: 400;">만원</span></p>
+          </div>
+          <div style="flex: 1; background: #ffffff; border-radius: 8pt; padding: 12pt; text-align: center; border: 1pt solid #e2e8f0;">
+            <p style="font-size: 7pt; color: #999; margin-bottom: 3pt;">구독료 (월)</p>
+            <p style="font-size: 18pt; font-weight: 700; color: #E86F2C;">50<span style="font-size: 10pt; font-weight: 400;">만원</span></p>
+          </div>
+        </div>
+        <div style="margin-top: 8pt; text-align: center;">
+          <p style="font-size: 8pt; color: #2E86AB; font-weight: 500;">하루 약 1.6만원으로 제조 ERP 완성</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 우측: 개별 모듈 + 통합 패키지 -->
+    <div style="flex: 1; display: flex; flex-direction: column; gap: 10pt;">
+      <!-- 개별 모듈 타이틀 -->
+      <p style="font-size: 9pt; font-weight: 600; color: #5a6b7d; letter-spacing: 0.03em;">개별 모듈</p>
+      <!-- 헤더 행 -->
+      <div style="display: flex; background: #1B3A5C; border-radius: 5pt 5pt 0 0; padding: 5pt 10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">모듈명</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">개발비</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">구독/월</p></div>
+      </div>
+      <!-- 행1 -->
+      <div style="display: flex; background: #f7f9fc; padding: 5pt 10pt; margin-top: -10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; color: #1e2a3a;">QR코드 관리</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #1e2a3a;">1,020만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">5만원</p></div>
+      </div>
+      <!-- 행2 -->
+      <div style="display: flex; background: #ffffff; padding: 5pt 10pt; margin-top: -10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; color: #1e2a3a;">사진/출하 관리</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #1e2a3a;">1,920만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">10만원</p></div>
+      </div>
+      <!-- 행3 -->
+      <div style="display: flex; background: #f7f9fc; padding: 5pt 10pt; margin-top: -10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; color: #1e2a3a;">검사/토큰 적용</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #1e2a3a;">1,020만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">5만원</p></div>
+      </div>
+      <!-- 행4 -->
+      <div style="display: flex; background: #ffffff; padding: 5pt 10pt; margin-top: -10pt; border-radius: 0 0 5pt 5pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; color: #1e2a3a;">이카운트 연동</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #1e2a3a;">1,920만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">10만원</p></div>
+      </div>
+
+      <!-- 통합 패키지 타이틀 -->
+      <p style="font-size: 9pt; font-weight: 600; color: #5a6b7d; letter-spacing: 0.03em; margin-top: 4pt;">통합 패키지</p>
+      <!-- 헤더 행 -->
+      <div style="display: flex; background: #2E86AB; border-radius: 5pt 5pt 0 0; padding: 5pt 10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">패키지명</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">개발비</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">구독/월</p></div>
+      </div>
+      <!-- 행1 -->
+      <div style="display: flex; background: #f0f7fa; padding: 5pt 10pt; margin-top: -10pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; font-weight: 500; color: #1e2a3a;">공사관리 패키지</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 700; color: #1B3A5C;">4,000만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">20만원</p></div>
+      </div>
+      <!-- 행2 -->
+      <div style="display: flex; background: #ffffff; padding: 5pt 10pt; margin-top: -10pt; border-radius: 0 0 5pt 5pt;">
+        <div style="flex: 1.2;"><p style="font-size: 8pt; font-weight: 500; color: #1e2a3a;">공정/정부지원사업</p></div>
+        <div style="flex: 1; text-align: right;"><p style="font-size: 8pt; font-weight: 700; color: #1B3A5C;">8,000만원</p></div>
+        <div style="flex: 0.7; text-align: right;"><p style="font-size: 8pt; color: #5a6b7d;">40만원</p></div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #e2e8f0; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 서비스 요금 안내 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #E86F2C; font-weight: 500;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-04.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-04.html
@@ -0,0 +1,163 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 36pt 20pt 36pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 14pt;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <div style="display: inline-block; padding: 3pt 9pt; background: #2E86AB; border-radius: 4pt;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">SECTION 02</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1B3A5C;">추가 옵션 요금</h2>
+    </div>
+    <p style="font-size: 9pt; color: #999;">04 / 07</p>
+  </div>
+
+  <!-- 옵션 카드 그리드: 3열 2행 -->
+  <div style="flex: 1; display: flex; flex-direction: column; gap: 10pt;">
+    <!-- 1행 -->
+    <div style="display: flex; gap: 10pt; flex: 1;">
+      <!-- 카드1: 생산공정 -->
+      <div style="flex: 1; background: #f7f9fc; border-radius: 8pt; padding: 14pt; border: 1pt solid #e2e8f0; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <p style="font-size: 11pt; font-weight: 700; color: #1B3A5C; margin-bottom: 4pt;">생산공정 1개 추가</p>
+          <p style="font-size: 8pt; color: #5a6b7d; line-height: 1.4;">생산 라인별 개별 공정 확장</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: #999;">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #1B3A5C;">500만원</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: #999;">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">10만원</p>
+          </div>
+        </div>
+      </div>
+
+      <!-- 카드2: 품질관리 -->
+      <div style="flex: 1; background: #1B3A5C; border-radius: 8pt; padding: 14pt; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <div style="display: flex; align-items: center; gap: 6pt; margin-bottom: 4pt;">
+            <p style="font-size: 11pt; font-weight: 700; color: #ffffff;">품질관리 (인정검사)</p>
+          </div>
+          <div style="display: inline-block; padding: 2pt 7pt; background: #E86F2C; border-radius: 3pt; margin-bottom: 2pt;">
+            <p style="font-size: 7pt; font-weight: 600; color: #fff;">품질 인증 필수!</p>
+          </div>
+          <p style="font-size: 8pt; color: rgba(255,255,255,0.6); line-height: 1.4;">ISO 인증 대응 필수 모듈</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: rgba(255,255,255,0.5);">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #ffffff;">2,000만원</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: rgba(255,255,255,0.5);">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">50만원</p>
+          </div>
+        </div>
+      </div>
+
+      <!-- 카드3: 사진 등록 -->
+      <div style="flex: 1; background: #f7f9fc; border-radius: 8pt; padding: 14pt; border: 1pt solid #e2e8f0; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <p style="font-size: 11pt; font-weight: 700; color: #1B3A5C; margin-bottom: 4pt;">사진 등록</p>
+          <p style="font-size: 8pt; color: #5a6b7d; line-height: 1.4;">제품/공정 사진 관리 기능</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: #999;">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #bbb;">-</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: #999;">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">10만원</p>
+          </div>
+        </div>
+      </div>
+    </div>
+
+    <!-- 2행 -->
+    <div style="display: flex; gap: 10pt; flex: 1;">
+      <!-- 카드4: 챗봇/녹음/업무일지 -->
+      <div style="flex: 1; background: #f7f9fc; border-radius: 8pt; padding: 14pt; border: 1pt solid #e2e8f0; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <p style="font-size: 11pt; font-weight: 700; color: #1B3A5C; margin-bottom: 4pt;">챗봇 / 녹음 / 업무일지</p>
+          <p style="font-size: 8pt; color: #5a6b7d; line-height: 1.4;">AI 기반 업무 보조 도구 3종</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: #999;">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #bbb;">-</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: #999;">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">각 20만원</p>
+          </div>
+        </div>
+      </div>
+
+      <!-- 카드5: 연구소 연구노트 -->
+      <div style="flex: 1; background: #f7f9fc; border-radius: 8pt; padding: 14pt; border: 1pt solid #e2e8f0; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <p style="font-size: 11pt; font-weight: 700; color: #1B3A5C; margin-bottom: 4pt;">연구소 연구노트</p>
+          <p style="font-size: 8pt; color: #5a6b7d; line-height: 1.4;">R&D 기록 및 지식재산 관리</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: #999;">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #bbb;">-</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: #999;">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">5만원</p>
+          </div>
+        </div>
+      </div>
+
+      <!-- 카드6: 장비점검/사무소정비 -->
+      <div style="flex: 1; background: #f7f9fc; border-radius: 8pt; padding: 14pt; border: 1pt solid #e2e8f0; display: flex; flex-direction: column; justify-content: space-between;">
+        <div>
+          <p style="font-size: 11pt; font-weight: 700; color: #1B3A5C; margin-bottom: 4pt;">장비점검 / 사무소 정비</p>
+          <p style="font-size: 8pt; color: #5a6b7d; line-height: 1.4;">설비 유지보수 이력 관리</p>
+        </div>
+        <div>
+          <div style="display: flex; justify-content: space-between; margin-top: 8pt;">
+            <p style="font-size: 8pt; color: #999;">개발비</p>
+            <p style="font-size: 10pt; font-weight: 700; color: #bbb;">-</p>
+          </div>
+          <div style="display: flex; justify-content: space-between; margin-top: 3pt;">
+            <p style="font-size: 8pt; color: #999;">구독/월</p>
+            <p style="font-size: 10pt; font-weight: 600; color: #E86F2C;">5만원</p>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 참고 박스 -->
+  <div style="margin-top: 10pt; padding: 8pt 14pt; background: #fff8f3; border-left: 3pt solid #E86F2C; border-radius: 0 5pt 5pt 0;">
+    <p style="font-size: 9pt; color: #5a6b7d;"><span style="font-weight: 700; color: #E86F2C;">참고</span>  품질관리(인정검사)에는 장비점검/사무소 정비 기능이 기본 포함됩니다.</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #e2e8f0; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 서비스 요금 안내 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #E86F2C; font-weight: 500;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-05.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-05.html
@@ -0,0 +1,124 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f7f9fc;
+      padding: 28pt 36pt 20pt 36pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 14pt;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <div style="display: inline-block; padding: 3pt 9pt; background: #2E86AB; border-radius: 4pt;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">SECTION 03</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1B3A5C;">사용량 기반 추가 과금</h2>
+    </div>
+    <p style="font-size: 9pt; color: #999;">05 / 07</p>
+  </div>
+
+  <!-- 콘텐츠 2단 -->
+  <div style="flex: 1; display: flex; gap: 16pt;">
+
+    <!-- 좌측: 기본 제공량 카드 -->
+    <div style="width: 260pt; display: flex; flex-direction: column; gap: 12pt;">
+      <!-- 파일 저장 공간 -->
+      <div style="background: #ffffff; border-radius: 10pt; padding: 16pt; border: 1pt solid #e2e8f0; flex: 1;">
+        <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 10pt;">
+          <div style="width: 26pt; height: 26pt; background: #2E86AB; border-radius: 6pt; display: flex; align-items: center; justify-content: center;">
+            <p style="color: #fff; font-size: 13pt; font-weight: 700;">F</p>
+          </div>
+          <h3 style="font-size: 14pt; font-weight: 700; color: #1B3A5C;">파일 저장 공간</h3>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 6pt;">
+          <p style="font-size: 9pt; color: #5a6b7d;">기본 제공</p>
+          <p style="font-size: 16pt; font-weight: 800; color: #1B3A5C;">100<span style="font-size: 10pt; font-weight: 500;">GB</span></p>
+        </div>
+        <div style="width: 100%; height: 1pt; background: #e2e8f0; margin-bottom: 6pt;"></div>
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <p style="font-size: 9pt; color: #5a6b7d;">초과 시</p>
+          <p style="font-size: 11pt; font-weight: 700; color: #E86F2C;">100GB당 10만원/월</p>
+        </div>
+      </div>
+
+      <!-- AI 토큰 -->
+      <div style="background: #ffffff; border-radius: 10pt; padding: 16pt; border: 1pt solid #e2e8f0; flex: 1;">
+        <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 10pt;">
+          <div style="width: 26pt; height: 26pt; background: #1B3A5C; border-radius: 6pt; display: flex; align-items: center; justify-content: center;">
+            <p style="color: #fff; font-size: 13pt; font-weight: 700;">AI</p>
+          </div>
+          <h3 style="font-size: 14pt; font-weight: 700; color: #1B3A5C;">AI 토큰</h3>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 6pt;">
+          <p style="font-size: 9pt; color: #5a6b7d;">기본 제공</p>
+          <p style="font-size: 16pt; font-weight: 800; color: #1B3A5C;">100<span style="font-size: 10pt; font-weight: 500;">만 토큰/월</span></p>
+        </div>
+        <div style="width: 100%; height: 1pt; background: #e2e8f0; margin-bottom: 6pt;"></div>
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <p style="font-size: 9pt; color: #5a6b7d;">초과 시</p>
+          <p style="font-size: 11pt; font-weight: 700; color: #E86F2C;">실비 정산</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 우측: AI 100만 토큰 활용 예시 -->
+    <div style="flex: 1; background: #1B3A5C; border-radius: 10pt; padding: 18pt; display: flex; flex-direction: column;">
+      <p style="font-size: 10pt; font-weight: 700; color: #2E86AB; letter-spacing: 0.04em; margin-bottom: 4pt;">AI 100만 토큰, 이만큼 쓸 수 있습니다</p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.4); margin-bottom: 12pt;">대부분의 중소 제조업에서 충분한 사용량</p>
+
+      <!-- 음성 회의 요약 -->
+      <div style="background: rgba(255,255,255,0.08); border-radius: 8pt; padding: 12pt 14pt; margin-bottom: 8pt;">
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <div>
+            <p style="font-size: 10pt; font-weight: 600; color: #ffffff;">음성 회의 요약</p>
+            <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">하루 30분씩 매일 회의해도 한 달 충분</p>
+          </div>
+          <p style="font-size: 18pt; font-weight: 800; color: #ffffff;">520<span style="font-size: 9pt; font-weight: 400; color: rgba(255,255,255,0.5);">분</span></p>
+        </div>
+      </div>
+
+      <!-- 문서 자동 정리 -->
+      <div style="background: rgba(255,255,255,0.08); border-radius: 8pt; padding: 12pt 14pt; margin-bottom: 8pt;">
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <div>
+            <p style="font-size: 10pt; font-weight: 600; color: #ffffff;">문서 자동 정리</p>
+            <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">매일 15장씩 처리해도 여유</p>
+          </div>
+          <p style="font-size: 18pt; font-weight: 800; color: #ffffff;">300~400<span style="font-size: 9pt; font-weight: 400; color: rgba(255,255,255,0.5);">매(A4)</span></p>
+        </div>
+      </div>
+
+      <!-- 이메일/노트 분류 -->
+      <div style="background: rgba(255,255,255,0.08); border-radius: 8pt; padding: 12pt 14pt;">
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <div>
+            <p style="font-size: 10pt; font-weight: 600; color: #ffffff;">이메일/노트 자동 분류</p>
+            <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">하루 75건 자동 분류 가능</p>
+          </div>
+          <p style="font-size: 18pt; font-weight: 800; color: #ffffff;">2,000<span style="font-size: 9pt; font-weight: 400; color: rgba(255,255,255,0.5);">건</span></p>
+        </div>
+      </div>
+
+      <div style="margin-top: auto; padding-top: 8pt;">
+        <p style="font-size: 8pt; color: rgba(255,255,255,0.35);">미사용 토큰 이월 불가  |  80% / 100% 소진 시 자동 알림</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #e2e8f0; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 서비스 요금 안내 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #E86F2C; font-weight: 500;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-06.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-06.html
@@ -0,0 +1,117 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 28pt 36pt 20pt 36pt;
+      display: flex;
+      flex-direction: column;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12pt;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <div style="display: inline-block; padding: 3pt 9pt; background: #2E86AB; border-radius: 4pt;">
+        <p style="color: #fff; font-size: 7pt; font-weight: 600;">SECTION 04</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 700; color: #1B3A5C;">바로빌 부가서비스</h2>
+    </div>
+    <p style="font-size: 9pt; color: #999;">06 / 07</p>
+  </div>
+
+  <!-- 데이터 행 (div+flexbox 테이블 대체) -->
+  <div style="flex: 1; display: flex; flex-direction: column; gap: 0;">
+    <!-- 헤더 행 -->
+    <div style="display: flex; background: #1B3A5C; border-radius: 6pt 6pt 0 0; padding: 7pt 12pt;">
+      <div style="flex: 1;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">서비스</p></div>
+      <div style="flex: 1;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">과금 방식</p></div>
+      <div style="flex: 0.7;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">기본 제공</p></div>
+      <div style="flex: 1.2;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">추가 과금</p></div>
+      <div style="flex: 0.4; text-align: center;"><p style="font-size: 8pt; font-weight: 600; color: #fff;">부담</p></div>
+    </div>
+
+    <!-- 행1: 계좌조회 -->
+    <div style="display: flex; background: #f7f9fc; padding: 8pt 12pt; align-items: center;">
+      <div style="flex: 1;"><p style="font-size: 9pt; font-weight: 600; color: #1e2a3a;">계좌조회</p></div>
+      <div style="flex: 1;"><p style="font-size: 8pt; color: #5a6b7d;">월정액 10,000원</p></div>
+      <div style="flex: 0.7;"><p style="font-size: 8pt; color: #5a6b7d;">1계좌</p></div>
+      <div style="flex: 1.2;"><p style="font-size: 8pt; color: #5a6b7d;">추가 1계좌당 10,000원</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 2pt 7pt; background: #e2e8f0; border-radius: 3pt;">
+          <p style="font-size: 7pt; font-weight: 600; color: #1B3A5C;">고객</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 행2: 카드내역 -->
+    <div style="display: flex; background: #ffffff; padding: 8pt 12pt; align-items: center;">
+      <div style="flex: 1;"><p style="font-size: 9pt; font-weight: 600; color: #1e2a3a;">카드내역</p></div>
+      <div style="flex: 1;"><p style="font-size: 8pt; color: #5a6b7d;">월정액 10,000원</p></div>
+      <div style="flex: 0.7;"><p style="font-size: 8pt; color: #5a6b7d;">5장</p></div>
+      <div style="flex: 1.2;"><p style="font-size: 8pt; color: #5a6b7d;">추가 1장당 5,000원</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 2pt 7pt; background: #e2e8f0; border-radius: 3pt;">
+          <p style="font-size: 7pt; font-weight: 600; color: #1B3A5C;">고객</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 행3: 홈택스 매입/매출 -->
+    <div style="display: flex; background: #f7f9fc; padding: 8pt 12pt; align-items: center;">
+      <div style="flex: 1;"><p style="font-size: 9pt; font-weight: 600; color: #1e2a3a;">홈택스 매입/매출</p></div>
+      <div style="flex: 1;"><p style="font-size: 8pt; color: #5a6b7d;">월 33,000원 x 2</p></div>
+      <div style="flex: 0.7;"><p style="font-size: 8pt; color: #5a6b7d;">-</p></div>
+      <div style="flex: 1.2;"><p style="font-size: 8pt; color: #5a6b7d;">-</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 2pt 7pt; background: #2E86AB; border-radius: 3pt;">
+          <p style="font-size: 7pt; font-weight: 700; color: #fff;">SAM 무료!</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 행4: 세금계산서 발행 -->
+    <div style="display: flex; background: #ffffff; padding: 8pt 12pt; align-items: center; border-radius: 0 0 6pt 6pt;">
+      <div style="flex: 1;"><p style="font-size: 9pt; font-weight: 600; color: #1e2a3a;">세금계산서 발행</p></div>
+      <div style="flex: 1;"><p style="font-size: 8pt; color: #5a6b7d;">건별</p></div>
+      <div style="flex: 0.7;"><p style="font-size: 8pt; color: #5a6b7d;">100건</p></div>
+      <div style="flex: 1.2;"><p style="font-size: 8pt; color: #5a6b7d;">추가 50건당 5,000원</p></div>
+      <div style="flex: 0.4; text-align: center;">
+        <div style="display: inline-block; padding: 2pt 7pt; background: #e2e8f0; border-radius: 3pt;">
+          <p style="font-size: 7pt; font-weight: 600; color: #1B3A5C;">고객</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 과금 계산 예시 -->
+  <div style="margin-top: 12pt; background: #f7f9fc; border-radius: 8pt; padding: 14pt 16pt; border: 1pt solid #e2e8f0;">
+    <p style="font-size: 10pt; font-weight: 700; color: #1B3A5C; margin-bottom: 10pt;">과금 계산 예시</p>
+    <div style="display: flex; gap: 12pt;">
+      <!-- 예시1 -->
+      <div style="flex: 1; background: #ffffff; border-radius: 6pt; padding: 10pt 14pt; border-left: 3pt solid #2E86AB;">
+        <p style="font-size: 8pt; color: #5a6b7d; margin-bottom: 4pt;">법인카드 8장 등록 시</p>
+        <p style="font-size: 10pt; font-weight: 600; color: #1B3A5C;">(8 - 5) x 5,000 = <span style="color: #E86F2C; font-weight: 700;">15,000원</span> 추가</p>
+      </div>
+      <!-- 예시2 -->
+      <div style="flex: 1; background: #ffffff; border-radius: 6pt; padding: 10pt 14pt; border-left: 3pt solid #2E86AB;">
+        <p style="font-size: 8pt; color: #5a6b7d; margin-bottom: 4pt;">세금계산서 151건 발행 시</p>
+        <p style="font-size: 10pt; font-weight: 600; color: #1B3A5C;">ceil((151-100)/50) x 5,000 = <span style="color: #E86F2C; font-weight: 700;">10,000원</span> 추가</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; border-top: 1pt solid #e2e8f0; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 서비스 요금 안내 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #E86F2C; font-weight: 500;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/customer-pricing/slide-07.html
+++ b/sam/docs/rules/slides/customer-pricing/slide-07.html
@@ -0,0 +1,65 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #1B3A5C;
+      padding: 40pt 48pt 28pt 48pt;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-between;
+    }
+  </style>
+</head>
+<body>
+  <!-- 로고 -->
+  <div style="display: flex; align-items: center; gap: 10pt;">
+    <img src="/home/aweso/sam/docs/assets/bi/sam_bi_blue.png" style="width: 28pt; height: 28pt;">
+    <p style="font-size: 14pt; font-weight: 700; color: #ffffff;">SAM</p>
+  </div>
+
+  <!-- 메인 메시지 -->
+  <div>
+    <h1 style="font-size: 40pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em; line-height: 1.25;">지금 SAM과 함께 시작하세요</h1>
+    <p style="font-size: 15pt; color: rgba(255,255,255,0.5); margin-top: 14pt; line-height: 1.6;">제조 현장의 모든 흐름을 하나의 플랫폼에서 관리합니다</p>
+    <div style="display: flex; gap: 20pt; margin-top: 20pt;">
+      <div style="padding: 10pt 18pt; background: rgba(46,134,171,0.2); border: 1pt solid rgba(46,134,171,0.4); border-radius: 8pt;">
+        <p style="font-size: 10pt; color: #2E86AB; font-weight: 600;">ERP + MES 통합</p>
+      </div>
+      <div style="padding: 10pt 18pt; background: rgba(232,111,44,0.15); border: 1pt solid rgba(232,111,44,0.35); border-radius: 8pt;">
+        <p style="font-size: 10pt; color: #E86F2C; font-weight: 600;">AI 기반 업무 자동화</p>
+      </div>
+      <div style="padding: 10pt 18pt; background: rgba(255,255,255,0.08); border: 1pt solid rgba(255,255,255,0.2); border-radius: 8pt;">
+        <p style="font-size: 10pt; color: rgba(255,255,255,0.7); font-weight: 600;">실시간 현황 대시보드</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 하단 정보 -->
+  <div style="display: flex; gap: 48pt; align-items: flex-end;">
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">COMPANY</p>
+      <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.8);">(주)코드브릿지엑스</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">SYSTEM</p>
+      <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.8);">Smart Automation Management</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt; letter-spacing: 0.04em;">CONTACT</p>
+      <p style="font-size: 11pt; font-weight: 500; color: rgba(255,255,255,0.8);">담당 영업파트너 또는 본사</p>
+    </div>
+    <div style="margin-left: auto;">
+      <div style="display: inline-block; padding: 4pt 12pt; border: 1pt solid #E86F2C; border-radius: 4pt;">
+        <p style="font-size: 9pt; font-weight: 600; color: #E86F2C;">모든 금액 VAT 별도</p>
+      </div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-top: 6pt; text-align: right;">07 / 07</p>
+    </div>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-01.html
+++ b/sam/docs/rules/slides/partner-commission/slide-01.html
@@ -0,0 +1,72 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #0d2818;
+      padding: 36pt 44pt 28pt;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-between;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 상단 로고 + 배지 -->
+  <div style="display: flex; justify-content: space-between; align-items: center;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <img src="/home/aweso/sam/docs/assets/bi/sam_bi_green.png" style="width: 28pt; height: 28pt; border-radius: 5pt;">
+      <p style="font-size: 14pt; font-weight: 700; color: #ffffff; letter-spacing: 0.05em;">SAM</p>
+    </div>
+    <div style="display: inline-block; padding: 5pt 16pt; border: 1pt solid rgba(255,255,255,0.2); border-radius: 20pt;">
+      <p style="font-size: 8pt; font-weight: 600; color: rgba(255,255,255,0.5); letter-spacing: 0.08em;">PARTNER COMMISSION GUIDE</p>
+    </div>
+  </div>
+
+  <!-- 메인 타이틀 영역 -->
+  <div>
+    <p style="font-size: 11pt; font-weight: 600; color: #27AE60; letter-spacing: 0.06em; margin-bottom: 10pt;">SALES PARTNER COMMISSION</p>
+    <h1 style="font-size: 40pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em; line-height: 1.2;">SAM 영업파트너<br>수당 체계</h1>
+    <p style="font-size: 12pt; color: rgba(255,255,255,0.45); margin-top: 8pt; line-height: 1.5;">Smart Automation Management</p>
+    <p style="font-size: 13pt; font-weight: 500; color: rgba(255,255,255,0.7); margin-top: 10pt; line-height: 1.5;">업계 최고 수준 수당률, 함께 성장하는 파트너십</p>
+  </div>
+
+  <!-- 핵심 수치 3개 카드 -->
+  <div style="display: flex; gap: 12pt;">
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 10pt; padding: 14pt 16pt;">
+      <p style="font-size: 22pt; font-weight: 800; color: #27AE60; margin-bottom: 4pt;">33%</p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6); line-height: 1.4;">최대 수당률</p>
+    </div>
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 10pt; padding: 14pt 16pt;">
+      <p style="font-size: 22pt; font-weight: 800; color: #ffffff; margin-bottom: 4pt;">660<span style="font-size: 13pt;">만원</span></p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6); line-height: 1.4;">개발비 2,000만원 기준</p>
+    </div>
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 10pt; padding: 14pt 16pt;">
+      <p style="font-size: 22pt; font-weight: 800; color: #ffffff; margin-bottom: 4pt;">무제한</p>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6); line-height: 1.4;">누적 파트너 수익</p>
+    </div>
+  </div>
+
+  <!-- 하단 정보 -->
+  <div style="display: flex; gap: 48pt; padding-top: 10pt; border-top: 1pt solid rgba(255,255,255,0.1);">
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">COMPANY</p>
+      <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.7);">(주)코드브릿지엑스</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">DATE</p>
+      <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.7);">2026. 02</p>
+    </div>
+    <div>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">NOTE</p>
+      <p style="font-size: 10pt; font-weight: 600; color: #27AE60;">VAT 별도</p>
+    </div>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-02.html
+++ b/sam/docs/rules/slides/partner-commission/slide-02.html
@@ -0,0 +1,91 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f5faf5;
+      padding: 30pt 44pt 20pt;
+      display: flex;
+      flex-direction: column;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 20pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #0d2818; border-radius: 4pt;">
+        <p style="color: #27AE60; font-size: 8pt; font-weight: 600;">SECTION 01</p>
+      </div>
+      <h2 style="font-size: 22pt; font-weight: 800; color: #0d2818;">수당 지급 3대 원칙</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">02</p>
+  </div>
+
+  <!-- 3개 원칙 카드 -->
+  <div style="flex: 1; display: flex; gap: 14pt;">
+    <!-- 원칙 1 -->
+    <div style="flex: 1; background: #ffffff; border-radius: 12pt; padding: 20pt 18pt; border-top: 3pt solid #27AE60; display: flex; flex-direction: column;">
+      <div style="width: 38pt; height: 38pt; background: #0d2818; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin-bottom: 12pt;">
+        <p style="color: #27AE60; font-size: 18pt; font-weight: 800;">1</p>
+      </div>
+      <h3 style="font-size: 16pt; font-weight: 700; color: #0d2818; margin-bottom: 8pt;">개발비 기반</h3>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65;">수당은 <span style="font-weight: 700; color: #0d2818;">개발비에 대해서만</span> 지급합니다.</p>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65; margin-top: 4pt;">구독료는 인프라 비용으로 활용되며 수당 대상이 아닙니다.</p>
+      <div style="margin-top: auto; padding-top: 10pt;">
+        <div style="display: inline-block; padding: 4pt 10pt; background: #e8f5e9; border-radius: 4pt;">
+          <p style="font-size: 8pt; font-weight: 600; color: #27AE60;">개발비 = 수당 대상</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 원칙 2 -->
+    <div style="flex: 1; background: #ffffff; border-radius: 12pt; padding: 20pt 18pt; border-top: 3pt solid #27AE60; display: flex; flex-direction: column;">
+      <div style="width: 38pt; height: 38pt; background: #0d2818; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin-bottom: 12pt;">
+        <p style="color: #27AE60; font-size: 18pt; font-weight: 800;">2</p>
+      </div>
+      <h3 style="font-size: 16pt; font-weight: 700; color: #0d2818; margin-bottom: 8pt;">기준금액 50% 적용</h3>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65;">개발비의 <span style="font-weight: 700; color: #0d2818;">50%</span>를 기준금액으로 산정합니다.</p>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65; margin-top: 4pt;">기준금액에 수당률을 적용하여 2단계 분할 지급합니다.</p>
+      <div style="margin-top: auto; padding-top: 10pt;">
+        <div style="display: inline-block; padding: 4pt 10pt; background: #e8f5e9; border-radius: 4pt;">
+          <p style="font-size: 8pt; font-weight: 600; color: #27AE60;">2단계 분할 지급</p>
+        </div>
+      </div>
+    </div>
+
+    <!-- 원칙 3 -->
+    <div style="flex: 1; background: #ffffff; border-radius: 12pt; padding: 20pt 18pt; border-top: 3pt solid #27AE60; display: flex; flex-direction: column;">
+      <div style="width: 38pt; height: 38pt; background: #0d2818; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin-bottom: 12pt;">
+        <p style="color: #27AE60; font-size: 18pt; font-weight: 800;">3</p>
+      </div>
+      <h3 style="font-size: 16pt; font-weight: 700; color: #0d2818; margin-bottom: 8pt;">투명한 정산</h3>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65;">매월 정산일에 <span style="font-weight: 700; color: #0d2818;">건별 수당 확정</span>합니다.</p>
+      <p style="font-size: 10pt; color: #5a6b5d; line-height: 1.65; margin-top: 4pt;">익월 파트너 등록 계좌로 입금합니다.</p>
+      <div style="margin-top: auto; padding-top: 10pt;">
+        <div style="display: inline-block; padding: 4pt 10pt; background: #e8f5e9; border-radius: 4pt;">
+          <p style="font-size: 8pt; font-weight: 600; color: #27AE60;">매월 정산 + 익월 지급</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 하단 강조 문구 -->
+  <div style="margin-top: 14pt; padding: 10pt 20pt; background: #0d2818; border-radius: 8pt; text-align: center;">
+    <p style="font-size: 12pt; font-weight: 700; color: #27AE60;">명확한 기준, 신뢰할 수 있는 파트너십</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 영업파트너 수당 체계 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #999;">02</p>
+    <p style="font-size: 8pt; color: #27AE60; font-weight: 500;">VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-03.html
+++ b/sam/docs/rules/slides/partner-commission/slide-03.html
@@ -0,0 +1,118 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 24pt 44pt 14pt;
+      display: flex;
+      flex-direction: column;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 10pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #0d2818; border-radius: 4pt;">
+        <p style="color: #27AE60; font-size: 8pt; font-weight: 600;">SECTION 02</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 800; color: #0d2818;">가입 유형별 수당률</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">03</p>
+  </div>
+
+  <!-- 2단 비교 카드 -->
+  <div style="flex: 1; display: flex; gap: 18pt;">
+    <!-- 개인 가입 -->
+    <div style="flex: 1; background: #f5faf5; border-radius: 12pt; padding: 16pt; border: 1pt solid #c8e6c9; display: flex; flex-direction: column;">
+      <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 10pt;">
+        <h3 style="font-size: 17pt; font-weight: 700; color: #0d2818;">개인 가입</h3>
+        <div style="display: inline-block; padding: 5pt 14pt; background: #0d2818; border-radius: 6pt;">
+          <p style="color: #27AE60; font-size: 10pt; font-weight: 800;">총 28%</p>
+        </div>
+      </div>
+
+      <!-- 큰 숫자 -->
+      <div style="text-align: center; margin-bottom: 8pt;">
+        <p style="font-size: 36pt; font-weight: 900; color: #0d2818; letter-spacing: -0.02em;">28<span style="font-size: 20pt;">%</span></p>
+      </div>
+
+      <!-- 항목 3행 -->
+      <div style="display: flex; flex-direction: column; gap: 6pt; flex: 1;">
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: #ffffff; border-radius: 6pt;">
+          <p style="font-size: 10pt; color: #5a6b5d;">파트너 수당</p>
+          <p style="font-size: 15pt; font-weight: 800; color: #0d2818;">20%</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: #ffffff; border-radius: 6pt;">
+          <p style="font-size: 10pt; color: #5a6b5d;">매니저 수당</p>
+          <p style="font-size: 15pt; font-weight: 800; color: #0d2818;">5%</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: #ffffff; border-radius: 6pt;">
+          <p style="font-size: 10pt; color: #5a6b5d;">협업지원금(유치자)</p>
+          <p style="font-size: 15pt; font-weight: 800; color: #27AE60;">3%</p>
+        </div>
+      </div>
+
+      <div style="margin-top: 10pt; text-align: center;">
+        <p style="font-size: 9pt; color: #5a6b5d;">매니저와 유치자를 통한 추가 수익 구조</p>
+      </div>
+    </div>
+
+    <!-- 단체 가입 -->
+    <div style="flex: 1; background: #0d2818; border-radius: 12pt; padding: 16pt; display: flex; flex-direction: column;">
+      <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 10pt;">
+        <h3 style="font-size: 17pt; font-weight: 700; color: #ffffff;">단체 가입</h3>
+        <div style="display: inline-block; padding: 5pt 14pt; background: #27AE60; border-radius: 6pt;">
+          <p style="color: #ffffff; font-size: 10pt; font-weight: 800;">총 33%</p>
+        </div>
+      </div>
+
+      <!-- 큰 숫자 -->
+      <div style="text-align: center; margin-bottom: 8pt;">
+        <p style="font-size: 40pt; font-weight: 900; color: #27AE60; letter-spacing: -0.02em;">33<span style="font-size: 22pt;">%</span></p>
+      </div>
+
+      <!-- 항목 3행 -->
+      <div style="display: flex; flex-direction: column; gap: 6pt; flex: 1;">
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: rgba(255,255,255,0.08); border-radius: 6pt;">
+          <p style="font-size: 10pt; color: rgba(255,255,255,0.6);">단체 수당</p>
+          <p style="font-size: 15pt; font-weight: 800; color: #ffffff;">30%</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: rgba(255,255,255,0.08); border-radius: 6pt;">
+          <p style="font-size: 10pt; color: rgba(255,255,255,0.6);">매니저</p>
+          <p style="font-size: 15pt; font-weight: 800; color: rgba(255,255,255,0.25);">0%</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center; padding: 8pt 12pt; background: rgba(255,255,255,0.08); border-radius: 6pt;">
+          <p style="font-size: 10pt; color: rgba(255,255,255,0.6);">협업지원금(유치자)</p>
+          <p style="font-size: 15pt; font-weight: 800; color: #27AE60;">3%</p>
+        </div>
+      </div>
+
+      <div style="margin-top: 10pt; text-align: center;">
+        <p style="font-size: 9pt; font-weight: 600; color: #27AE60;">단체 가입 시 최고 수당률!</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 하단 바 -->
+  <div style="margin-top: 8pt; padding: 6pt 16pt; background: #e8f5e9; border-radius: 6pt; display: flex; justify-content: center; gap: 20pt;">
+    <p style="font-size: 9pt; color: #2e7d32; font-weight: 500;">유치자 수당은 하위 파트너 1단계까지 적용</p>
+    <p style="font-size: 9pt; color: #2e7d32;">|</p>
+    <p style="font-size: 9pt; color: #2e7d32; font-weight: 500;">단체 가입 시 수수료율 개발비의 33% (VAT 별도)</p>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; margin-top: 6pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 영업파트너 수당 체계 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #999;">03</p>
+    <p style="font-size: 8pt; color: #27AE60; font-weight: 500;">VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-04.html
+++ b/sam/docs/rules/slides/partner-commission/slide-04.html
@@ -0,0 +1,180 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #f5faf5;
+      padding: 24pt 44pt 16pt;
+      display: flex;
+      flex-direction: column;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 12pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #0d2818; border-radius: 4pt;">
+        <p style="color: #27AE60; font-size: 8pt; font-weight: 600;">SECTION 03</p>
+      </div>
+      <h2 style="font-size: 20pt; font-weight: 800; color: #0d2818;">수당 산정 시뮬레이션</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">04</p>
+  </div>
+
+  <!-- 상단: 기준금액 100만원 기준 -->
+  <div style="margin-bottom: 10pt;">
+    <p style="font-size: 10pt; font-weight: 700; color: #0d2818; margin-bottom: 7pt;">기준금액 100만원 기준</p>
+
+    <!-- 헤더행 -->
+    <div style="display: flex; gap: 1pt; margin-bottom: 2pt;">
+      <div style="flex: 2; padding: 5pt 10pt; background: #0d2818; border-radius: 3pt 0 0 0;">
+        <p style="font-size: 8pt; font-weight: 600; color: #27AE60;">가입 유형</p>
+      </div>
+      <div style="flex: 1.2; padding: 5pt 8pt; background: #0d2818; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 600; color: #fff;">파트너/단체</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #0d2818; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 600; color: #fff;">매니저</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #0d2818; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 600; color: #fff;">협업지원금</p>
+      </div>
+      <div style="flex: 1.5; padding: 5pt 8pt; background: #0d2818; text-align: right; border-radius: 0 3pt 0 0;">
+        <p style="font-size: 8pt; font-weight: 600; color: #27AE60;">총 지급</p>
+      </div>
+    </div>
+
+    <!-- 데이터 행 1 -->
+    <div style="display: flex; gap: 1pt; margin-bottom: 1pt;">
+      <div style="flex: 2; padding: 5pt 10pt; background: #ffffff;">
+        <p style="font-size: 8pt; font-weight: 600; color: #0d2818;">개인 (유치자O)</p>
+      </div>
+      <div style="flex: 1.2; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">200,000원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">50,000원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">30,000원</p>
+      </div>
+      <div style="flex: 1.5; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 700; color: #27AE60;">280,000원 (28%)</p>
+      </div>
+    </div>
+
+    <!-- 데이터 행 2 -->
+    <div style="display: flex; gap: 1pt; margin-bottom: 1pt;">
+      <div style="flex: 2; padding: 5pt 10pt; background: #eef6ee;">
+        <p style="font-size: 8pt; font-weight: 600; color: #0d2818;">개인 (유치자X)</p>
+      </div>
+      <div style="flex: 1.2; padding: 5pt 8pt; background: #eef6ee; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">200,000원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #eef6ee; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">50,000원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #eef6ee; text-align: right;">
+        <p style="font-size: 8pt; color: #bbb;">0원</p>
+      </div>
+      <div style="flex: 1.5; padding: 5pt 8pt; background: #eef6ee; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 600; color: #5a6b5d;">250,000원 (25%)</p>
+      </div>
+    </div>
+
+    <!-- 데이터 행 3 -->
+    <div style="display: flex; gap: 1pt;">
+      <div style="flex: 2; padding: 5pt 10pt; background: #ffffff;">
+        <p style="font-size: 8pt; font-weight: 600; color: #0d2818;">단체</p>
+      </div>
+      <div style="flex: 1.2; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">300,000원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #bbb;">0원</p>
+      </div>
+      <div style="flex: 1; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; color: #0d2818;">30,000원</p>
+      </div>
+      <div style="flex: 1.5; padding: 5pt 8pt; background: #ffffff; text-align: right;">
+        <p style="font-size: 8pt; font-weight: 700; color: #27AE60;">330,000원 (33%)</p>
+      </div>
+    </div>
+  </div>
+
+  <!-- 하단: 제조업 기본 패키지 실제 수당 -->
+  <div style="flex: 1; display: flex; flex-direction: column;">
+    <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 8pt;">
+      <p style="font-size: 10pt; font-weight: 700; color: #0d2818;">제조업 기본 패키지 (개발비 2,000만원) 실제 수당</p>
+      <div style="display: inline-block; padding: 2pt 8pt; background: #27AE60; border-radius: 3pt;">
+        <p style="font-size: 7pt; font-weight: 700; color: #fff;">실전 시뮬레이션</p>
+      </div>
+    </div>
+
+    <div style="flex: 1; display: flex; gap: 16pt;">
+      <!-- 개인 가입 카드 -->
+      <div style="flex: 1; background: #ffffff; border-radius: 10pt; padding: 14pt 16pt; border: 1pt solid #c8e6c9; display: flex; flex-direction: column;">
+        <p style="font-size: 10pt; font-weight: 700; color: #0d2818; margin-bottom: 10pt;">개인 가입</p>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0; border-bottom: 1pt solid #e8f5e9;">
+          <p style="font-size: 9pt; color: #5a6b5d;">판매자(파트너)</p>
+          <p style="font-size: 10pt; font-weight: 700; color: #0d2818;">400만원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0; border-bottom: 1pt solid #e8f5e9;">
+          <p style="font-size: 9pt; color: #5a6b5d;">매니저</p>
+          <p style="font-size: 10pt; font-weight: 700; color: #0d2818;">100만원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0;">
+          <p style="font-size: 9pt; color: #5a6b5d;">협업지원금</p>
+          <p style="font-size: 10pt; font-weight: 700; color: #27AE60;">60만원</p>
+        </div>
+        <div style="margin-top: auto; padding-top: 8pt; text-align: center;">
+          <div style="display: inline-block; padding: 5pt 16pt; background: #e8f5e9; border-radius: 6pt;">
+            <p style="font-size: 12pt; font-weight: 800; color: #0d2818;">총 560만원 수익!</p>
+          </div>
+        </div>
+      </div>
+
+      <!-- 단체 가입 카드 -->
+      <div style="flex: 1; background: #0d2818; border-radius: 10pt; padding: 14pt 16pt; display: flex; flex-direction: column;">
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 10pt;">
+          <p style="font-size: 10pt; font-weight: 700; color: #27AE60;">단체 가입</p>
+          <div style="display: inline-block; padding: 2pt 8pt; background: #27AE60; border-radius: 3pt;">
+            <p style="font-size: 7pt; font-weight: 700; color: #fff;">BEST</p>
+          </div>
+        </div>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0; border-bottom: 1pt solid rgba(255,255,255,0.1);">
+          <p style="font-size: 9pt; color: rgba(255,255,255,0.5);">단체</p>
+          <p style="font-size: 10pt; font-weight: 700; color: #ffffff;">600만원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0; border-bottom: 1pt solid rgba(255,255,255,0.1);">
+          <p style="font-size: 9pt; color: rgba(255,255,255,0.5);">매니저</p>
+          <p style="font-size: 10pt; font-weight: 700; color: rgba(255,255,255,0.25);">0원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; padding: 5pt 0;">
+          <p style="font-size: 9pt; color: rgba(255,255,255,0.5);">협업지원금</p>
+          <p style="font-size: 10pt; font-weight: 700; color: #27AE60;">60만원</p>
+        </div>
+        <div style="margin-top: auto; padding-top: 8pt; text-align: center;">
+          <div style="display: inline-block; padding: 5pt 16pt; background: #27AE60; border-radius: 6pt;">
+            <p style="font-size: 14pt; font-weight: 900; color: #ffffff;">총 660만원 수익!</p>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 6pt; margin-top: 6pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 영업파트너 수당 체계 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #999;">04</p>
+    <p style="font-size: 8pt; color: #27AE60; font-weight: 500;">VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-05.html
+++ b/sam/docs/rules/slides/partner-commission/slide-05.html
@@ -0,0 +1,129 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #ffffff;
+      padding: 26pt 44pt 18pt;
+      display: flex;
+      flex-direction: column;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 헤더 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 16pt;">
+    <div style="display: flex; align-items: center; gap: 12pt;">
+      <div style="display: inline-block; padding: 4pt 10pt; background: #0d2818; border-radius: 4pt;">
+        <p style="color: #27AE60; font-size: 8pt; font-weight: 600;">SECTION 04</p>
+      </div>
+      <h2 style="font-size: 22pt; font-weight: 800; color: #0d2818;">수당 지급 프로세스</h2>
+    </div>
+    <p style="font-size: 10pt; color: #999;">05</p>
+  </div>
+
+  <!-- 3단계 프로세스 -->
+  <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 16pt;">
+    <!-- Step 1 -->
+    <div style="flex: 1; background: #f5faf5; border-radius: 10pt; padding: 18pt 14pt; text-align: center; border: 1pt solid #c8e6c9;">
+      <div style="width: 40pt; height: 40pt; background: #0d2818; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 10pt;">
+        <p style="color: #27AE60; font-size: 18pt; font-weight: 800;">1</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #0d2818; margin-bottom: 6pt;">계약 및 입금</h3>
+      <p style="font-size: 9pt; color: #5a6b5d; line-height: 1.5;">개발비 전액 완납 확인</p>
+    </div>
+
+    <!-- 화살표 -->
+    <div style="display: flex; align-items: center;">
+      <p style="font-size: 20pt; color: #27AE60; font-weight: 300;">&#10140;</p>
+    </div>
+
+    <!-- Step 2 -->
+    <div style="flex: 1; background: #f5faf5; border-radius: 10pt; padding: 18pt 14pt; text-align: center; border: 1pt solid #c8e6c9;">
+      <div style="width: 40pt; height: 40pt; background: #0d2818; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 10pt;">
+        <p style="color: #27AE60; font-size: 18pt; font-weight: 800;">2</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #0d2818; margin-bottom: 6pt;">수당 확정</h3>
+      <p style="font-size: 9pt; color: #5a6b5d; line-height: 1.5;">매월 정산일 건별 수당 확정</p>
+    </div>
+
+    <!-- 화살표 -->
+    <div style="display: flex; align-items: center;">
+      <p style="font-size: 20pt; color: #27AE60; font-weight: 300;">&#10140;</p>
+    </div>
+
+    <!-- Step 3 -->
+    <div style="flex: 1; background: #0d2818; border-radius: 10pt; padding: 18pt 14pt; text-align: center;">
+      <div style="width: 40pt; height: 40pt; background: #27AE60; border-radius: 50%; display: flex; align-items: center; justify-content: center; margin: 0 auto 10pt;">
+        <p style="color: #ffffff; font-size: 18pt; font-weight: 800;">3</p>
+      </div>
+      <h3 style="font-size: 14pt; font-weight: 700; color: #ffffff; margin-bottom: 6pt;">지급</h3>
+      <p style="font-size: 9pt; color: rgba(255,255,255,0.6); line-height: 1.5;">파트너 등록 계좌로 입금</p>
+    </div>
+  </div>
+
+  <!-- 추가 옵션 수당 참고 -->
+  <div style="flex: 1; display: flex; flex-direction: column;">
+    <div style="display: flex; align-items: center; gap: 8pt; margin-bottom: 8pt;">
+      <p style="font-size: 10pt; font-weight: 700; color: #0d2818;">추가 옵션 수당 참고</p>
+      <div style="display: inline-block; padding: 2pt 8pt; background: #e8f5e9; border-radius: 3pt;">
+        <p style="font-size: 7pt; font-weight: 600; color: #27AE60;">개발비가 있는 옵션만 수당 대상</p>
+      </div>
+    </div>
+
+    <div style="display: flex; gap: 12pt; flex: 1;">
+      <!-- 생산공정 추가 -->
+      <div style="flex: 1; background: #f5faf5; border-radius: 8pt; padding: 14pt 16pt; border: 1pt solid #c8e6c9; display: flex; flex-direction: column; justify-content: center;">
+        <p style="font-size: 9pt; font-weight: 700; color: #0d2818; margin-bottom: 6pt;">생산공정 추가</p>
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 4pt;">
+          <p style="font-size: 8pt; color: #5a6b5d;">개발비</p>
+          <p style="font-size: 9pt; font-weight: 600; color: #0d2818;">500만원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <p style="font-size: 8pt; color: #5a6b5d;">판매자 수당</p>
+          <p style="font-size: 11pt; font-weight: 800; color: #27AE60;">100만원</p>
+        </div>
+      </div>
+
+      <!-- 품질관리 인정검사 -->
+      <div style="flex: 1; background: #f5faf5; border-radius: 8pt; padding: 14pt 16pt; border: 1pt solid #c8e6c9; display: flex; flex-direction: column; justify-content: center;">
+        <p style="font-size: 9pt; font-weight: 700; color: #0d2818; margin-bottom: 6pt;">품질관리 인정검사</p>
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 4pt;">
+          <p style="font-size: 8pt; color: #5a6b5d;">개발비</p>
+          <p style="font-size: 9pt; font-weight: 600; color: #0d2818;">2,000만원</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <p style="font-size: 8pt; color: #5a6b5d;">판매자 수당</p>
+          <p style="font-size: 11pt; font-weight: 800; color: #27AE60;">400만원</p>
+        </div>
+      </div>
+
+      <!-- 구독료만 있는 옵션 -->
+      <div style="flex: 1; background: #fafafa; border-radius: 8pt; padding: 14pt 16pt; border: 1pt solid #e0e0e0; display: flex; flex-direction: column; justify-content: center;">
+        <p style="font-size: 9pt; font-weight: 700; color: #999; margin-bottom: 6pt;">구독료만 있는 옵션</p>
+        <div style="display: flex; justify-content: space-between; align-items: center; margin-bottom: 4pt;">
+          <p style="font-size: 8pt; color: #bbb;">개발비</p>
+          <p style="font-size: 9pt; font-weight: 600; color: #bbb;">없음</p>
+        </div>
+        <div style="display: flex; justify-content: space-between; align-items: center;">
+          <p style="font-size: 8pt; color: #bbb;">판매자 수당</p>
+          <p style="font-size: 11pt; font-weight: 800; color: #bbb;">비대상</p>
+        </div>
+      </div>
+    </div>
+  </div>
+
+  <!-- 푸터 -->
+  <div style="display: flex; justify-content: space-between; align-items: center; padding-top: 8pt; margin-top: 8pt;">
+    <p style="font-size: 8pt; color: #999;">SAM 영업파트너 수당 체계 | (주)코드브릿지엑스</p>
+    <p style="font-size: 8pt; color: #999;">05</p>
+    <p style="font-size: 8pt; color: #27AE60; font-weight: 500;">VAT 별도</p>
+  </div>
+</body>
+</html>
--- a/sam/docs/rules/slides/partner-commission/slide-06.html
+++ b/sam/docs/rules/slides/partner-commission/slide-06.html
@@ -0,0 +1,73 @@
+<!DOCTYPE html>
+<html>
+<head>
+  <link rel="stylesheet" href="https://cdn.jsdelivr.net/gh/orioncactus/pretendard@v1.3.9/dist/web/static/pretendard.min.css">
+  <style>
+    * { margin: 0; padding: 0; box-sizing: border-box; }
+    body {
+      width: 720pt;
+      height: 405pt;
+      font-family: 'Pretendard', sans-serif;
+      background: #0d2818;
+      padding: 36pt 44pt 28pt;
+      display: flex;
+      flex-direction: column;
+      justify-content: space-between;
+      overflow: hidden;
+    }
+  </style>
+</head>
+<body>
+  <!-- 상단 로고 -->
+  <div style="display: flex; justify-content: space-between; align-items: center;">
+    <div style="display: flex; align-items: center; gap: 10pt;">
+      <img src="/home/aweso/sam/docs/assets/bi/sam_bi_green.png" style="width: 28pt; height: 28pt; border-radius: 5pt;">
+      <p style="font-size: 14pt; font-weight: 700; color: #ffffff; letter-spacing: 0.05em;">SAM</p>
+    </div>
+    <p style="font-size: 10pt; color: rgba(255,255,255,0.3);">06</p>
+  </div>
+
+  <!-- 메인 콘텐츠 -->
+  <div>
+    <p style="font-size: 11pt; font-weight: 600; color: #27AE60; letter-spacing: 0.06em; margin-bottom: 10pt;">PARTNERSHIP</p>
+    <h1 style="font-size: 36pt; font-weight: 800; color: #ffffff; letter-spacing: -0.02em; line-height: 1.25;">지금, SAM 파트너로<br>함께하세요</h1>
+    <p style="font-size: 13pt; color: rgba(255,255,255,0.55); margin-top: 12pt; line-height: 1.6;">제조업 디지털 전환 시장, 폭발적 성장 중</p>
+    <p style="font-size: 13pt; color: rgba(255,255,255,0.55); line-height: 1.6;">대한민국 제조업 디지털 전환, 당신이 이끄는 비즈니스 기회</p>
+  </div>
+
+  <!-- 핵심 수치 요약 카드 -->
+  <div style="display: flex; gap: 12pt; margin-bottom: 16pt;">
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 8pt; padding: 12pt 14pt; text-align: center;">
+      <p style="font-size: 20pt; font-weight: 800; color: #27AE60;">33%</p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">최대 수당률</p>
+    </div>
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 8pt; padding: 12pt 14pt; text-align: center;">
+      <p style="font-size: 20pt; font-weight: 800; color: #ffffff;">660<span style="font-size: 11pt;">만원</span></p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">건당 최대 수익</p>
+    </div>
+    <div style="flex: 1; background: rgba(39,174,96,0.15); border: 1pt solid rgba(39,174,96,0.3); border-radius: 8pt; padding: 12pt 14pt; text-align: center;">
+      <p style="font-size: 20pt; font-weight: 800; color: #ffffff;">무제한</p>
+      <p style="font-size: 8pt; color: rgba(255,255,255,0.5); margin-top: 2pt;">누적 수익 상한</p>
+    </div>
+  </div>
+
+  <!-- 연락처 + 하단 정보 -->
+  <div style="display: flex; justify-content: space-between; align-items: flex-end; padding-top: 10pt; border-top: 1pt solid rgba(255,255,255,0.1);">
+    <div style="display: flex; gap: 40pt;">
+      <div>
+        <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">COMPANY</p>
+        <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.7);">(주)코드브릿지엑스</p>
+      </div>
+      <div>
+        <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">SYSTEM</p>
+        <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.7);">Smart Automation Management</p>
+      </div>
+      <div>
+        <p style="font-size: 8pt; color: rgba(255,255,255,0.3); margin-bottom: 3pt;">CONTACT</p>
+        <p style="font-size: 10pt; font-weight: 500; color: rgba(255,255,255,0.7);">본사 정산팀</p>
+      </div>
+    </div>
+    <p style="font-size: 9pt; font-weight: 600; color: #27AE60;">모든 금액 VAT 별도</p>
+  </div>
+</body>
+</html>