diff --git a/resources/views/barobill/etax/index.blade.php b/resources/views/barobill/etax/index.blade.php
index 22609498..116d2fe8 100644
--- a/resources/views/barobill/etax/index.blade.php
+++ b/resources/views/barobill/etax/index.blade.php
@@ -210,23 +210,23 @@
                         <input type="text" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none bg-stone-50" value={formData.supplierAddr} readOnly />
                     </div>
                     <div>
-                        <label className="block text-sm font-medium text-stone-700 mb-2">수취자 사업자번호 <span className="text-red-500">*</span></label>
+                        <label className="block text-sm font-medium text-stone-700 mb-2">공급받는자 사업자번호 <span className="text-red-500">*</span></label>
                         <input type="text" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientBizno} onChange={(e) => setFormData({ ...formData, recipientBizno: e.target.value })} required />
                     </div>
                     <div>
-                        <label className="block text-sm font-medium text-stone-700 mb-2">수취자 상호 <span className="text-red-500">*</span></label>
+                        <label className="block text-sm font-medium text-stone-700 mb-2">공급받는자 상호 <span className="text-red-500">*</span></label>
                         <input type="text" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientName} onChange={(e) => setFormData({ ...formData, recipientName: e.target.value })} required />
                     </div>
                     <div>
-                        <label className="block text-sm font-medium text-stone-700 mb-2">수취자 대표자명</label>
+                        <label className="block text-sm font-medium text-stone-700 mb-2">공급받는자 대표자명</label>
                         <input type="text" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientCeo} onChange={(e) => setFormData({ ...formData, recipientCeo: e.target.value })} />
                     </div>
                     <div>
-                        <label className="block text-sm font-medium text-stone-700 mb-2">수취자 주소 <span className="text-red-500">*</span></label>
+                        <label className="block text-sm font-medium text-stone-700 mb-2">공급받는자 주소 <span className="text-red-500">*</span></label>
                         <input type="text" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientAddr} onChange={(e) => setFormData({ ...formData, recipientAddr: e.target.value })} required />
                     </div>
                     <div>
-                        <label className="block text-sm font-medium text-stone-700 mb-2">수취자 이메일 <span className="text-red-500">*</span></label>
+                        <label className="block text-sm font-medium text-stone-700 mb-2">공급받는자 이메일 <span className="text-red-500">*</span></label>
                         <input type="email" className="w-full rounded-lg border-stone-200 border p-3 focus:ring-2 focus:ring-blue-500 outline-none" value={formData.recipientEmail} onChange={(e) => setFormData({ ...formData, recipientEmail: e.target.value })} required />
                     </div>
                     <div>
@@ -363,7 +363,7 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                         <thead className="bg-stone-50 text-xs uppercase font-medium text-stone-500 sticky top-0">
                             <tr>
                                 <th className="px-6 py-4 bg-stone-50">발행번호</th>
-                                <th className="px-6 py-4 bg-stone-50">수취자</th>
+                                <th className="px-6 py-4 bg-stone-50">공급받는자</th>
                                 <th className="px-6 py-4 bg-stone-50">공급일자</th>
                                 <th className="px-6 py-4 bg-stone-50">공급가액</th>
                                 <th className="px-6 py-4 bg-stone-50">부가세</th>
@@ -431,7 +431,7 @@ className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-s
                                 <div className="text-sm text-stone-500">{invoice.supplierBizno}</div>
                             </div>
                             <div>
-                                <label className="text-xs text-stone-500 mb-1 block">수취자</label>
+                                <label className="text-xs text-stone-500 mb-1 block">공급받는자</label>
                                 <div className="font-medium text-stone-900">{invoice.recipientName}</div>
                                 <div className="text-sm text-stone-500">{invoice.recipientBizno}</div>
                             </div>