diff --git a/resources/views/finance/settlement/index.blade.php b/resources/views/finance/settlement/index.blade.php
index de2701f1..c2be9505 100644
--- a/resources/views/finance/settlement/index.blade.php
+++ b/resources/views/finance/settlement/index.blade.php
@@ -3,7 +3,7 @@
 @section('title', '정산관리')
 
 @section('content')
-<div class="px-4 py-6" x-data="{ activeTab: '{{ $initialTab }}' }">
+<div class="px-4 py-6" x-data="{ activeTab: '{{ $initialTab }}', commissionSubTab: 'partner' }">
     {{-- 페이지 헤더 --}}
     <div class="flex flex-col lg:flex-row lg:justify-between lg:items-center gap-4 mb-6">
         <div>
@@ -40,25 +40,7 @@ class="inline-flex items-center gap-2 px-4 py-2 bg-gray-600 hover:bg-gray-700 te
             <button @click="activeTab = 'commission'"
                     :class="activeTab === 'commission' ? 'border-indigo-500 text-indigo-600' : 'border-transparent text-gray-500 hover:text-gray-700 hover:border-gray-300'"
                     class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-colors">
-                수당 정산
-            </button>
-            <button @click="activeTab = 'payment'"
-                    hx-get="{{ route('finance.settlement.payment') }}"
-                    hx-target="#payment-content"
-                    hx-trigger="click once"
-                    hx-indicator="#payment-loading"
-                    :class="activeTab === 'payment' ? 'border-indigo-500 text-indigo-600' : 'border-transparent text-gray-500 hover:text-gray-700 hover:border-gray-300'"
-                    class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-colors">
-                수당 지급
-            </button>
-            <button @click="activeTab = 'partner'"
-                    hx-get="{{ route('finance.settlement.partner-summary') }}"
-                    hx-target="#partner-content"
-                    hx-trigger="click once"
-                    hx-indicator="#partner-loading"
-                    :class="activeTab === 'partner' ? 'border-indigo-500 text-indigo-600' : 'border-transparent text-gray-500 hover:text-gray-700 hover:border-gray-300'"
-                    class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-colors">
-                파트너별 현황
+                수당 관리
             </button>
             <button @click="activeTab = 'customer'"
                     hx-get="{{ route('finance.settlement.customer') }}"
@@ -81,7 +63,7 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </nav>
     </div>
 
-    {{-- 탭 1: 수당 정산 (즉시 렌더링) --}}
+    {{-- 탭 1: 수당 관리 (즉시 렌더링) --}}
     <div x-show="activeTab === 'commission'" x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         {{-- 통계 카드 --}}
         <div id="commission-stats-container">
@@ -91,50 +73,49 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         {{-- 필터 --}}
         @include('finance.settlement.partials.commission.filters', ['filters' => $filters, 'partners' => $partners, 'year' => $year, 'month' => $month])
 
-        {{-- 일괄 처리 버튼 --}}
-        <div class="flex items-center gap-2 mb-4" id="bulk-actions" style="display: none;">
-            <span class="text-sm text-gray-600"><span id="selected-count">0</span>건 선택</span>
-            <button type="button" onclick="bulkApprove()" class="px-3 py-1.5 bg-blue-600 hover:bg-blue-700 text-white text-sm rounded-lg transition-colors">
-                일괄 승인
-            </button>
-            <button type="button" onclick="bulkMarkPaid()" class="px-3 py-1.5 bg-green-600 hover:bg-green-700 text-white text-sm rounded-lg transition-colors">
-                일괄 지급완료
-            </button>
+        {{-- 서브탭 --}}
+        <div class="flex items-center gap-2 mb-4">
+            <div class="inline-flex rounded-lg bg-gray-100 p-1">
+                <button @click="commissionSubTab = 'partner'"
+                        :class="commissionSubTab === 'partner' ? 'bg-white text-indigo-600 shadow-sm' : 'text-gray-500 hover:text-gray-700'"
+                        class="px-4 py-1.5 text-sm font-medium rounded-md transition-all">
+                    영업파트너 수당
+                </button>
+                <button @click="commissionSubTab = 'manager'"
+                        :class="commissionSubTab === 'manager' ? 'bg-white text-indigo-600 shadow-sm' : 'text-gray-500 hover:text-gray-700'"
+                        class="px-4 py-1.5 text-sm font-medium rounded-md transition-all">
+                    매니저 수당
+                </button>
+            </div>
+
+            {{-- 일괄 처리 버튼 --}}
+            <div class="flex items-center gap-2 ml-auto" id="bulk-actions" style="display: none;">
+                <span class="text-sm text-gray-600"><span id="selected-count">0</span>건 선택</span>
+                <button type="button" onclick="bulkApprove()" class="px-3 py-1.5 bg-blue-600 hover:bg-blue-700 text-white text-sm rounded-lg transition-colors">
+                    일괄 승인
+                </button>
+                <button type="button" onclick="bulkMarkPaid()" class="px-3 py-1.5 bg-green-600 hover:bg-green-700 text-white text-sm rounded-lg transition-colors">
+                    일괄 지급완료
+                </button>
+            </div>
         </div>
 
-        {{-- 정산 테이블 --}}
-        <div id="commission-table-container">
-            @include('finance.settlement.partials.commission.table', ['commissions' => $commissions])
+        {{-- 서브탭 1: 영업파트너 수당 테이블 --}}
+        <div x-show="commissionSubTab === 'partner'" x-transition:enter="transition ease-out duration-150" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
+            <div id="commission-table-container">
+                @include('finance.settlement.partials.commission.partner-commission-table', ['commissions' => $commissions])
+            </div>
         </div>
-    </div>
 
-    {{-- 탭 2: 수당 지급 (HTMX lazy load) --}}
-    <div x-show="activeTab === 'payment'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
-        <div id="payment-content">
-            <div id="payment-loading" class="flex items-center justify-center py-12">
-                <svg class="w-8 h-8 animate-spin text-indigo-600" fill="none" viewBox="0 0 24 24">
-                    <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
-                    <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path>
-                </svg>
-                <span class="ml-3 text-gray-500">로딩 중...</span>
+        {{-- 서브탭 2: 매니저 수당 테이블 --}}
+        <div x-show="commissionSubTab === 'manager'" x-transition:enter="transition ease-out duration-150" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
+            <div id="manager-table-container">
+                @include('finance.settlement.partials.commission.manager-commission-table', ['commissions' => $commissions])
             </div>
         </div>
     </div>
 
-    {{-- 탭 3: 파트너별 현황 (HTMX lazy load) --}}
-    <div x-show="activeTab === 'partner'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
-        <div id="partner-content">
-            <div id="partner-loading" class="flex items-center justify-center py-12">
-                <svg class="w-8 h-8 animate-spin text-indigo-600" fill="none" viewBox="0 0 24 24">
-                    <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
-                    <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path>
-                </svg>
-                <span class="ml-3 text-gray-500">로딩 중...</span>
-            </div>
-        </div>
-    </div>
-
-    {{-- 탭 4: 고객사정산 (HTMX lazy load) --}}
+    {{-- 탭 2: 고객사정산 (HTMX lazy load) --}}
     <div x-show="activeTab === 'customer'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="customer-content">
             <div id="customer-loading" class="flex items-center justify-center py-12">
@@ -147,7 +128,7 @@ class="border-b-2 py-3 px-4 text-sm font-medium whitespace-nowrap transition-col
         </div>
     </div>
 
-    {{-- 탭 6: 구독관리 (HTMX lazy load) --}}
+    {{-- 탭 3: 구독관리 (HTMX lazy load) --}}
     <div x-show="activeTab === 'subscription'" x-cloak x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0" x-transition:enter-end="opacity-100">
         <div id="subscription-content">
             <div id="subscription-loading" class="flex items-center justify-center py-12">
@@ -391,12 +372,9 @@ function onTenantSelect(managementId) {
         });
     }
 
-    // 초기 탭이 기본(commission)이 아닌 경우 HTMX 콘텐츠 자동 로드
     document.addEventListener('DOMContentLoaded', function() {
         const initialTab = '{{ $initialTab }}';
         const tabRoutes = {
-            'payment': '{{ route("finance.settlement.payment") }}',
-            'partner': '{{ route("finance.settlement.partner-summary") }}',
             'customer': '{{ route("finance.settlement.customer") }}',
             'subscription': '{{ route("finance.settlement.subscription") }}',
         };
diff --git a/resources/views/finance/settlement/partials/commission/filters.blade.php b/resources/views/finance/settlement/partials/commission/filters.blade.php
index ad068962..449cae45 100644
--- a/resources/views/finance/settlement/partials/commission/filters.blade.php
+++ b/resources/views/finance/settlement/partials/commission/filters.blade.php
@@ -53,16 +53,6 @@
                 </select>
             </div>
 
-            <div class="w-[calc(50%-6px)] sm:w-auto sm:min-w-[110px]">
-                <label class="block text-xs font-medium text-gray-500 mb-1">수당유형</label>
-                <select name="commission_type" class="w-full rounded-lg border-gray-300 text-sm focus:border-emerald-500 focus:ring-emerald-500">
-                    <option value="">전체</option>
-                    <option value="partner" {{ ($filters['commission_type'] ?? '') == 'partner' ? 'selected' : '' }}>파트너수당</option>
-                    <option value="manager" {{ ($filters['commission_type'] ?? '') == 'manager' ? 'selected' : '' }}>매니저수당</option>
-                    <option value="referrer" {{ ($filters['commission_type'] ?? '') == 'referrer' ? 'selected' : '' }}>유치수당</option>
-                </select>
-            </div>
-
             <div class="flex items-end gap-1 w-full sm:w-auto">
                 <button type="submit"
                         class="flex-1 sm:flex-none px-4 py-2 bg-emerald-600 hover:bg-emerald-700 text-white text-sm rounded-lg transition-colors">
diff --git a/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php b/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php
new file mode 100644
index 00000000..07a914ae
--- /dev/null
+++ b/resources/views/finance/settlement/partials/commission/manager-commission-table.blade.php
@@ -0,0 +1,191 @@
+{{-- 매니저 수당 테이블 (2행 레이아웃) --}}
+<div class="bg-white rounded-lg shadow-sm overflow-hidden">
+    <div class="overflow-x-auto">
+        <table class="min-w-full">
+            <thead class="bg-gray-50">
+                <tr>
+                    <th class="w-12 px-4 py-3">
+                        <input type="checkbox" onchange="toggleSelectAll(this)" class="rounded border-gray-300 text-emerald-600 focus:ring-emerald-500">
+                    </th>
+                    <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">테넌트</th>
+                    <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">입금</th>
+                    <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">매니저</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">상태</th>
+                    <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">액션</th>
+                </tr>
+            </thead>
+            <tbody class="bg-white">
+                @forelse ($commissions as $commission)
+                    @php
+                        $partnerObj = $commission->partner
+                            ?? $commission->management?->salesPartner
+                            ?? $commission->management?->tenantProspect?->registeredBy?->salesPartner;
+                        $isGroup = $partnerObj?->partner_type === 'corporate';
+
+                        $mgmt = $commission->management;
+                        $totalFee = $mgmt?->total_registration_fee
+                            ?? $mgmt?->contractProducts?->sum('registration_fee')
+                            ?? 0;
+                        $calcBase = $totalFee / 2;
+
+                        $monthlySubscription = $mgmt?->contractProducts?->sum('subscription_fee') ?? 0;
+
+                        $displayPayment = $commission->payment_amount > 0
+                            ? $commission->payment_amount
+                            : ($commission->payment_type === 'deposit'
+                                ? ($mgmt?->deposit_amount ?? $calcBase)
+                                : ($mgmt?->balance_amount ?? $calcBase));
+
+                        $displayManagerComm = $monthlySubscription;
+
+                        $statusColors = [
+                            'pending' => 'bg-yellow-100 text-yellow-800',
+                            'approved' => 'bg-blue-100 text-blue-800',
+                            'paid' => 'bg-green-100 text-green-800',
+                            'cancelled' => 'bg-red-100 text-red-800',
+                        ];
+
+                        $hqColors = [
+                            'pending' => 'bg-gray-100 text-gray-600',
+                            'review' => 'bg-yellow-100 text-yellow-700',
+                            'planning' => 'bg-blue-100 text-blue-700',
+                            'coding' => 'bg-indigo-100 text-indigo-700',
+                            'dev_test' => 'bg-purple-100 text-purple-700',
+                            'dev_done' => 'bg-teal-100 text-teal-700',
+                            'int_test' => 'bg-cyan-100 text-cyan-700',
+                            'handover' => 'bg-green-100 text-green-700',
+                        ];
+                    @endphp
+
+                    {{-- Row 1: 메인 정보 --}}
+                    <tr class="hover:bg-gray-50/50 border-t border-gray-200">
+                        <td class="px-4 py-2 align-top" rowspan="2">
+                            @if (in_array($commission->status, ['pending', 'approved']))
+                                <input type="checkbox"
+                                       value="{{ $commission->id }}"
+                                       onchange="updateSelection()"
+                                       class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-emerald-500 mt-1">
+                            @endif
+                        </td>
+
+                        <td class="px-4 py-2">
+                            <div class="text-sm font-medium text-gray-900">
+                                {{ $commission->management?->tenant?->company_name ?? $commission->management?->tenantProspect?->company_name ?? '-' }}
+                            </div>
+                            <div class="flex flex-wrap gap-1 mt-1">
+                                <span class="inline-flex items-center px-1.5 py-0.5 rounded text-[10px] font-medium {{ $isGroup ? 'bg-purple-100 text-purple-800' : 'bg-sky-100 text-sky-800' }}">{{ $isGroup ? '단체' : '개인' }}</span>
+                                <span class="inline-flex items-center px-1.5 py-0.5 rounded text-[10px] font-medium {{ $commission->payment_type === 'deposit' ? 'bg-blue-100 text-blue-800' : 'bg-green-100 text-green-800' }}">{{ $commission->payment_type_label }}</span>
+                                @if ($commission->management?->hq_status)
+                                    <span class="inline-flex items-center px-1.5 py-0.5 rounded text-[10px] font-medium {{ $hqColors[$commission->management->hq_status] ?? 'bg-gray-100 text-gray-600' }}">{{ $commission->management->hq_status_label }}</span>
+                                @endif
+                            </div>
+                        </td>
+
+                        <td class="px-4 py-2">
+                            @if ($displayPayment > 0)
+                                <div class="text-sm font-bold text-gray-900">{{ number_format($displayPayment) }}</div>
+                            @else
+                                <div class="text-sm text-gray-400">-</div>
+                            @endif
+                            <div class="text-xs text-gray-500">{{ $commission->payment_date->format('Y-m-d') }}</div>
+                        </td>
+
+                        <td class="px-4 py-2">
+                            <div class="text-sm text-gray-900">{{ $commission->manager?->name ?? $commission->management?->manager?->name ?? '-' }} <span class="text-gray-400">(구독1월)</span></div>
+                            <div class="text-sm font-medium text-blue-600">
+                                @if ($displayManagerComm > 0)
+                                    {{ number_format($displayManagerComm) }}
+                                @else
+                                    <span class="text-gray-400">-</span>
+                                @endif
+                            </div>
+                        </td>
+
+                        <td class="px-4 py-2 text-center">
+                            <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium {{ $statusColors[$commission->status] ?? 'bg-gray-100 text-gray-800' }}">
+                                {{ $commission->status_label }}
+                            </span>
+                        </td>
+
+                        <td class="px-4 py-2 text-center align-top" rowspan="2">
+                            <div class="flex items-center justify-center gap-1">
+                                <button type="button"
+                                        onclick="openDetailModal({{ $commission->id }})"
+                                        class="p-1 text-gray-400 hover:text-gray-600"
+                                        title="상세보기">
+                                    <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M15 12a3 3 0 11-6 0 3 3 0 016 0z"/>
+                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M2.458 12C3.732 7.943 7.523 5 12 5c4.478 0 8.268 2.943 9.542 7-1.274 4.057-5.064 7-9.542 7-4.477 0-8.268-2.943-9.542-7z"/>
+                                    </svg>
+                                </button>
+                                @if ($commission->status === 'pending')
+                                    <button type="button"
+                                            onclick="approveCommission({{ $commission->id }})"
+                                            class="p-1 text-blue-400 hover:text-blue-600"
+                                            title="승인">
+                                        <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                                        </svg>
+                                    </button>
+                                    <button type="button"
+                                            onclick="cancelCommission({{ $commission->id }})"
+                                            class="p-1 text-red-400 hover:text-red-600"
+                                            title="취소">
+                                        <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M10 14l2-2m0 0l2-2m-2 2l-2-2m2 2l2 2m7-2a9 9 0 11-18 0 9 9 0 0118 0z"/>
+                                        </svg>
+                                    </button>
+                                @elseif ($commission->status === 'approved')
+                                    <button type="button"
+                                            onclick="markPaidCommission({{ $commission->id }})"
+                                            class="p-1 text-green-400 hover:text-green-600"
+                                            title="지급완료">
+                                        <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M5 13l4 4L19 7"/>
+                                        </svg>
+                                    </button>
+                                @endif
+                            </div>
+                        </td>
+                    </tr>
+
+                    {{-- Row 2: 지급 정보 --}}
+                    <tr class="bg-gray-50/50 border-b border-gray-200">
+                        <td colspan="2" class="px-4 py-2">
+                            <div class="flex items-center gap-6 text-xs">
+                                <div class="flex items-center gap-1.5">
+                                    <span class="text-gray-500 whitespace-nowrap">지급예정일:</span>
+                                    <span class="text-gray-700">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
+                                </div>
+                                <div class="flex items-center gap-1.5">
+                                    <span class="text-gray-500 whitespace-nowrap">매니저지급일:</span>
+                                    @if($isGroup)
+                                        <span class="text-gray-400">-</span>
+                                    @else
+                                        <input type="date"
+                                            class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-purple-400 focus:outline-none focus:border-purple-500 {{ $commission->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : 'text-gray-500 bg-gray-50' }}"
+                                            value="{{ $commission->manager_paid_at?->format('Y-m-d') }}"
+                                            onchange="saveSettlementDate({{ $commission->id }}, 'manager_paid_at', this.value)">
+                                    @endif
+                                </div>
+                            </div>
+                        </td>
+                        <td></td>{{-- 상태 빈칸 --}}
+                    </tr>
+                @empty
+                    <tr>
+                        <td colspan="6" class="px-4 py-8 text-center text-gray-500">
+                            등록된 정산 내역이 없습니다.
+                        </td>
+                    </tr>
+                @endforelse
+            </tbody>
+        </table>
+    </div>
+
+    @if ($commissions->hasPages())
+        <div class="px-4 py-3 border-t border-gray-200">
+            {{ $commissions->links() }}
+        </div>
+    @endif
+</div>
diff --git a/resources/views/finance/settlement/partials/commission/table.blade.php b/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
similarity index 80%
rename from resources/views/finance/settlement/partials/commission/table.blade.php
rename to resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
index fcdc804f..0299dec5 100644
--- a/resources/views/finance/settlement/partials/commission/table.blade.php
+++ b/resources/views/finance/settlement/partials/commission/partner-commission-table.blade.php
@@ -1,4 +1,4 @@
-{{-- 수당 정산 테이블 (2행 레이아웃) --}}
+{{-- 영업파트너 수당 테이블 (2행 레이아웃) --}}
 <div class="bg-white rounded-lg shadow-sm overflow-hidden">
     <div class="overflow-x-auto">
         <table class="min-w-full">
@@ -10,7 +10,6 @@
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">테넌트</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">입금</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">영업파트너</th>
-                    <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">매니저</th>
                     <th class="px-4 py-3 text-left text-xs font-medium text-gray-500 uppercase tracking-wider">유치파트너</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">상태</th>
                     <th class="px-4 py-3 text-center text-xs font-medium text-gray-500 uppercase tracking-wider">액션</th>
@@ -19,33 +18,23 @@
             <tbody class="bg-white">
                 @forelse ($commissions as $commission)
                     @php
-                        // 파트너 타입 판별 (개인/단체)
                         $partnerObj = $commission->partner
                             ?? $commission->management?->salesPartner
                             ?? $commission->management?->tenantProspect?->registeredBy?->salesPartner;
                         $isGroup = $partnerObj?->partner_type === 'corporate';
 
-                        // commission 금액이 0이면 management 데이터로 계산
                         $mgmt = $commission->management;
                         $totalFee = $mgmt?->total_registration_fee
                             ?? $mgmt?->contractProducts?->sum('registration_fee')
                             ?? 0;
-                        $calcBase = $totalFee / 2; // 개발비의 50%
+                        $calcBase = $totalFee / 2;
 
-                        // 구독료 1개월 (매니저수당 기준)
-                        $monthlySubscription = $mgmt?->contractProducts?->sum('subscription_fee') ?? 0;
-
-                        // 입금액
                         $displayPayment = $commission->payment_amount > 0
                             ? $commission->payment_amount
                             : ($commission->payment_type === 'deposit'
                                 ? ($mgmt?->deposit_amount ?? $calcBase)
                                 : ($mgmt?->balance_amount ?? $calcBase));
 
-                        // 수당률
-                        // 파트너: 개인 20%, 단체 30%
-                        // 유치파트너(상위파트너): 개인 5%, 단체 3%
-                        // 매니저: 구독료 1개월 (비율 아님)
                         if ($commission->partner_rate > 0) {
                             $pRate = $commission->partner_rate;
                         } else {
@@ -53,22 +42,18 @@
                         }
                         $rRate = $isGroup ? 3 : 5;
 
-                        // 수당 금액
                         $displayPartnerComm = $commission->partner_commission > 0
                             ? $commission->partner_commission
                             : ($calcBase > 0 ? $calcBase * ($pRate / 100) : 0);
-                        $displayManagerComm = $monthlySubscription; // 구독료 1개월
                         $displayReferrerComm = $commission->referrer_commission > 0
                             ? $commission->referrer_commission
                             : ($calcBase > 0 ? $calcBase * ($rRate / 100) : 0);
 
-                        // 영업파트너 이름
                         $partnerName = $commission->partner?->user?->name
                             ?? $commission->management?->salesPartner?->user?->name
                             ?? $commission->management?->tenantProspect?->registeredBy?->name
                             ?? '-';
 
-                        // 유치파트너 이름
                         $referrerName = $commission->referrerPartner?->user?->name;
                         if (!$referrerName) {
                             $partnerUser = $commission->partner?->user
@@ -77,11 +62,9 @@
                             $referrerName = $partnerUser?->parent?->name;
                         }
 
-                        // 수당지급일 필드
                         $paidField = $commission->payment_type === 'deposit' ? 'first_partner_paid_at' : 'second_partner_paid_at';
                         $paidValue = $commission->$paidField?->format('Y-m-d');
 
-                        // 상태 색상
                         $statusColors = [
                             'pending' => 'bg-yellow-100 text-yellow-800',
                             'approved' => 'bg-blue-100 text-blue-800',
@@ -89,7 +72,6 @@
                             'cancelled' => 'bg-red-100 text-red-800',
                         ];
 
-                        // 개발상태 색상
                         $hqColors = [
                             'pending' => 'bg-gray-100 text-gray-600',
                             'review' => 'bg-yellow-100 text-yellow-700',
@@ -104,7 +86,6 @@
 
                     {{-- Row 1: 메인 정보 --}}
                     <tr class="hover:bg-gray-50/50 border-t border-gray-200">
-                        {{-- 체크박스 (rowspan=2) --}}
                         <td class="px-4 py-2 align-top" rowspan="2">
                             @if (in_array($commission->status, ['pending', 'approved']))
                                 <input type="checkbox"
@@ -114,7 +95,6 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             @endif
                         </td>
 
-                        {{-- 테넌트: 업체명 + [구분][입금구분][개발상태] 뱃지 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm font-medium text-gray-900">
                                 {{ $commission->management?->tenant?->company_name ?? $commission->management?->tenantProspect?->company_name ?? '-' }}
@@ -128,7 +108,6 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
-                        {{-- 입금: 금액(볼드) + 날짜(작은글씨) --}}
                         <td class="px-4 py-2">
                             @if ($displayPayment > 0)
                                 <div class="text-sm font-bold text-gray-900">{{ number_format($displayPayment) }}</div>
@@ -138,7 +117,6 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             <div class="text-xs text-gray-500">{{ $commission->payment_date->format('Y-m-d') }}</div>
                         </td>
 
-                        {{-- 영업파트너: 이름(비율%) + 수당금액 --}}
                         <td class="px-4 py-2">
                             <div class="text-sm text-gray-900">{{ $partnerName }} <span class="text-gray-400">({{ $pRate }}%)</span></div>
                             <div class="text-sm font-medium text-emerald-600">
@@ -150,19 +128,6 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             </div>
                         </td>
 
-                        {{-- 매니저: 이름(구독1월) + 수당금액 --}}
-                        <td class="px-4 py-2">
-                            <div class="text-sm text-gray-900">{{ $commission->manager?->name ?? $commission->management?->manager?->name ?? '-' }} <span class="text-gray-400">(구독1월)</span></div>
-                            <div class="text-sm font-medium text-blue-600">
-                                @if ($displayManagerComm > 0)
-                                    {{ number_format($displayManagerComm) }}
-                                @else
-                                    <span class="text-gray-400">-</span>
-                                @endif
-                            </div>
-                        </td>
-
-                        {{-- 유치파트너: 이름(비율%) + 수당금액 --}}
                         <td class="px-4 py-2">
                             @if ($referrerName)
                                 <div class="text-sm text-gray-900">{{ $referrerName }} <span class="text-gray-400">({{ $rRate }}%)</span></div>
@@ -178,14 +143,12 @@ class="commission-checkbox rounded border-gray-300 text-emerald-600 focus:ring-e
                             @endif
                         </td>
 
-                        {{-- 상태 --}}
                         <td class="px-4 py-2 text-center">
                             <span class="inline-flex items-center px-2.5 py-0.5 rounded-full text-xs font-medium {{ $statusColors[$commission->status] ?? 'bg-gray-100 text-gray-800' }}">
                                 {{ $commission->status_label }}
                             </span>
                         </td>
 
-                        {{-- 액션 (rowspan=2) --}}
                         <td class="px-4 py-2 text-center align-top" rowspan="2">
                             <div class="flex items-center justify-center gap-1">
                                 <button type="button"
@@ -230,14 +193,12 @@ class="p-1 text-green-400 hover:text-green-600"
 
                     {{-- Row 2: 지급 정보 --}}
                     <tr class="bg-gray-50/50 border-b border-gray-200">
-                        <td colspan="5" class="px-4 py-2">
+                        <td colspan="4" class="px-4 py-2">
                             <div class="flex items-center gap-6 text-xs">
-                                {{-- 지급예정일 --}}
                                 <div class="flex items-center gap-1.5">
                                     <span class="text-gray-500 whitespace-nowrap">지급예정일:</span>
                                     <span class="text-gray-700">{{ $commission->scheduled_payment_date->format('Y-m-d') }}</span>
                                 </div>
-                                {{-- 수당지급일 --}}
                                 <div class="flex items-center gap-1.5">
                                     <span class="text-gray-500 whitespace-nowrap">수당지급일:</span>
                                     <input type="date"
@@ -245,19 +206,6 @@ class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:bord
                                         value="{{ $paidValue }}"
                                         onchange="saveSettlementDate({{ $commission->id }}, '{{ $paidField }}', this.value)">
                                 </div>
-                                {{-- 매니저지급일 --}}
-                                <div class="flex items-center gap-1.5">
-                                    <span class="text-gray-500 whitespace-nowrap">매니저지급일:</span>
-                                    @if($isGroup)
-                                        <span class="text-gray-400">-</span>
-                                    @else
-                                        <input type="date"
-                                            class="h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover:border-purple-400 focus:outline-none focus:border-purple-500 {{ $commission->manager_paid_at ? 'text-purple-600 font-medium bg-purple-50 border-purple-400' : 'text-gray-500 bg-gray-50' }}"
-                                            value="{{ $commission->manager_paid_at?->format('Y-m-d') }}"
-                                            onchange="saveSettlementDate({{ $commission->id }}, 'manager_paid_at', this.value)">
-                                    @endif
-                                </div>
-                                {{-- 협업지원금 --}}
                                 <div class="flex items-center gap-1.5">
                                     <span class="text-gray-500 whitespace-nowrap">협업지원금:</span>
                                     @if(!$isGroup)
@@ -277,7 +225,7 @@ class="w-20 h-6 text-xs px-1 border border-gray-300 rounded cursor-pointer hover
                     </tr>
                 @empty
                     <tr>
-                        <td colspan="8" class="px-4 py-8 text-center text-gray-500">
+                        <td colspan="7" class="px-4 py-8 text-center text-gray-500">
                             등록된 정산 내역이 없습니다.
                         </td>
                     </tr>