diff --git a/app/Http/Controllers/Api/Admin/ApprovalApiController.php b/app/Http/Controllers/Api/Admin/ApprovalApiController.php
index b55c369f..06713e75 100644
--- a/app/Http/Controllers/Api/Admin/ApprovalApiController.php
+++ b/app/Http/Controllers/Api/Admin/ApprovalApiController.php
@@ -95,6 +95,7 @@ public function store(Request $request): JsonResponse
             'form_id' => 'required|exists:approval_forms,id',
             'title' => 'required|string|max:200',
             'body' => 'nullable|string',
+            'content' => 'nullable|array',
             'is_urgent' => 'boolean',
             'steps' => 'nullable|array',
             'steps.*.user_id' => 'required_with:steps|exists:users,id',
@@ -118,6 +119,7 @@ public function update(Request $request, int $id): JsonResponse
         $request->validate([
             'title' => 'sometimes|string|max:200',
             'body' => 'nullable|string',
+            'content' => 'nullable|array',
             'is_urgent' => 'boolean',
             'steps' => 'nullable|array',
             'steps.*.user_id' => 'required_with:steps|exists:users,id',
diff --git a/resources/views/approvals/create.blade.php b/resources/views/approvals/create.blade.php
index a5564b6c..a308b058 100644
--- a/resources/views/approvals/create.blade.php
+++ b/resources/views/approvals/create.blade.php
@@ -65,8 +65,8 @@ class="px-3 py-1.5 bg-blue-50 text-blue-600 hover:bg-blue-100 rounded-lg text-xs
                 </label>
             </div>
 
-            {{-- 본문 --}}
-            <div class="mb-4">
+            {{-- 본문 (일반 양식) --}}
+            <div id="body-area" class="mb-4">
                 <label class="block text-sm font-medium text-gray-700 mb-1">
                     본문
                     <label class="inline-flex items-center gap-1 ml-3 cursor-pointer">
@@ -81,6 +81,9 @@ class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-
                 <div id="quill-container" style="display: none; min-height: 300px;"></div>
             </div>
 
+            {{-- 지출결의서 전용 폼 --}}
+            @include('approvals.partials._expense-form', ['initialData' => []])
+
             {{-- 액션 버튼 --}}
             <div class="border-t pt-4 mt-4 flex gap-2 justify-end">
                 <button onclick="saveApproval('draft')"
@@ -170,7 +173,9 @@ class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg text-sm fon
 let quillInstance = null;
 var summarySortableInstance = null;
 const formBodyTemplates = @json($forms->pluck('body_template', 'id'));
+const formCodes = @json($forms->pluck('code', 'id'));
 const linesData = @json($lines);
+let isExpenseForm = false;
 
 function escapeHtml(str) {
     if (!str) return '';
@@ -332,7 +337,36 @@ function applyQuickLine(lineId) {
     setTimeout(updateApprovalLineSummary, 100);
 }
 
+function switchFormMode(formId) {
+    const code = formCodes[formId];
+    const expenseContainer = document.getElementById('expense-form-container');
+    const bodyArea = document.getElementById('body-area');
+
+    if (code === 'expense') {
+        isExpenseForm = true;
+        expenseContainer.style.display = '';
+        bodyArea.style.display = 'none';
+    } else {
+        isExpenseForm = false;
+        expenseContainer.style.display = 'none';
+        bodyArea.style.display = '';
+    }
+}
+
 function applyBodyTemplate(formId) {
+    // 먼저 폼 모드 전환
+    switchFormMode(formId);
+
+    // 전용 폼이면 제목만 자동 설정하고 body template 적용 건너뜀
+    if (isExpenseForm) {
+        const titleEl = document.getElementById('title');
+        if (!titleEl.value.trim()) {
+            const formSelect = document.getElementById('form_id');
+            titleEl.value = formSelect.options[formSelect.selectedIndex].text;
+        }
+        return;
+    }
+
     const template = formBodyTemplates[formId];
     if (!template) return;
 
@@ -373,6 +407,9 @@ function applyBodyTemplate(formId) {
 document.addEventListener('DOMContentLoaded', function() {
     setTimeout(updateApprovalLineSummary, 200);
 
+    // 초기 양식에 대한 폼 모드 전환
+    switchFormMode(document.getElementById('form_id').value);
+
     // 양식 변경 시 본문 템플릿 자동 채움
     document.getElementById('form_id').addEventListener('change', function() {
         applyBodyTemplate(this.value);
@@ -394,10 +431,19 @@ function applyBodyTemplate(formId) {
         return;
     }
 
+    let expenseContent = {};
+    if (isExpenseForm) {
+        const expenseEl = document.getElementById('expense-form-container');
+        if (expenseEl && expenseEl._x_dataStack) {
+            expenseContent = expenseEl._x_dataStack[0].getFormData();
+        }
+    }
+
     const payload = {
         form_id: document.getElementById('form_id').value,
         title: title,
-        body: getBodyContent(),
+        body: isExpenseForm ? null : getBodyContent(),
+        content: isExpenseForm ? expenseContent : {},
         is_urgent: document.getElementById('is_urgent').checked,
         steps: steps,
     };
diff --git a/resources/views/approvals/edit.blade.php b/resources/views/approvals/edit.blade.php
index 75c21fef..e5308edb 100644
--- a/resources/views/approvals/edit.blade.php
+++ b/resources/views/approvals/edit.blade.php
@@ -88,7 +88,8 @@ class="rounded border-gray-300 text-red-600 focus:ring-red-500">
                 </label>
             </div>
 
-            <div class="mb-4">
+            {{-- 본문 (일반 양식) --}}
+            <div id="body-area" class="mb-4">
                 <label class="block text-sm font-medium text-gray-700 mb-1">
                     본문
                     <label class="inline-flex items-center gap-1 ml-3 cursor-pointer">
@@ -103,6 +104,11 @@ class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-
                 <div id="quill-container" style="display: none; min-height: 300px;"></div>
             </div>
 
+            {{-- 지출결의서 전용 폼 --}}
+            @include('approvals.partials._expense-form', [
+                'initialData' => $approval->content ?? [],
+            ])
+
             {{-- 액션 버튼 --}}
             <div class="border-t pt-4 mt-4 flex gap-2 justify-end">
                 <button onclick="updateApproval('save')"
@@ -204,7 +210,9 @@ class="px-6 py-2 bg-blue-600 hover:bg-blue-700 text-white rounded-lg text-sm fon
 let quillInstance = null;
 var summarySortableInstance = null;
 const formBodyTemplates = @json($forms->pluck('body_template', 'id'));
+const formCodes = @json($forms->pluck('code', 'id'));
 const linesData = @json($lines);
+let isExpenseForm = false;
 
 function escapeHtml(str) {
     if (!str) return '';
@@ -366,7 +374,36 @@ function applyQuickLine(lineId) {
     setTimeout(updateApprovalLineSummary, 100);
 }
 
+function switchFormMode(formId) {
+    const code = formCodes[formId];
+    const expenseContainer = document.getElementById('expense-form-container');
+    const bodyArea = document.getElementById('body-area');
+
+    if (code === 'expense') {
+        isExpenseForm = true;
+        expenseContainer.style.display = '';
+        bodyArea.style.display = 'none';
+    } else {
+        isExpenseForm = false;
+        expenseContainer.style.display = 'none';
+        bodyArea.style.display = '';
+    }
+}
+
 function applyBodyTemplate(formId) {
+    // 먼저 폼 모드 전환
+    switchFormMode(formId);
+
+    // 전용 폼이면 제목만 자동 설정하고 body template 적용 건너뜀
+    if (isExpenseForm) {
+        const titleEl = document.getElementById('title');
+        if (!titleEl.value.trim()) {
+            const formSelect = document.getElementById('form_id');
+            titleEl.value = formSelect.options[formSelect.selectedIndex].text;
+        }
+        return;
+    }
+
     const template = formBodyTemplates[formId];
     if (!template) return;
 
@@ -406,10 +443,16 @@ function applyBodyTemplate(formId) {
 
 // 기존 HTML body 자동 감지 → 편집기 자동 활성화 + 결재선 요약 초기화
 document.addEventListener('DOMContentLoaded', function () {
-    const existingBody = document.getElementById('body').value;
-    if (/<[a-z][\s\S]*>/i.test(existingBody)) {
-        document.getElementById('useEditor').checked = true;
-        toggleEditor();
+    // 초기 양식에 대한 폼 모드 전환
+    switchFormMode(document.getElementById('form_id').value);
+
+    // 전용 폼이 아닌 경우에만 Quill 편집기 자동 활성화
+    if (!isExpenseForm) {
+        const existingBody = document.getElementById('body').value;
+        if (/<[a-z][\s\S]*>/i.test(existingBody)) {
+            document.getElementById('useEditor').checked = true;
+            toggleEditor();
+        }
     }
 
     // Alpine 초기화 후 기존 결재선 요약 표시
@@ -436,10 +479,19 @@ function applyBodyTemplate(formId) {
         return;
     }
 
+    let expenseContent = {};
+    if (isExpenseForm) {
+        const expenseEl = document.getElementById('expense-form-container');
+        if (expenseEl && expenseEl._x_dataStack) {
+            expenseContent = expenseEl._x_dataStack[0].getFormData();
+        }
+    }
+
     const payload = {
         form_id: document.getElementById('form_id').value,
         title: title,
-        body: getBodyContent(),
+        body: isExpenseForm ? null : getBodyContent(),
+        content: isExpenseForm ? expenseContent : {},
         is_urgent: document.getElementById('is_urgent').checked,
         steps: steps,
     };
diff --git a/resources/views/approvals/partials/_expense-form.blade.php b/resources/views/approvals/partials/_expense-form.blade.php
new file mode 100644
index 00000000..caafdbdf
--- /dev/null
+++ b/resources/views/approvals/partials/_expense-form.blade.php
@@ -0,0 +1,254 @@
+{{--
+    지출결의서 전용 폼 (Alpine.js)
+    Props:
+        $initialData (array|null) - 기존 content JSON (edit 시)
+--}}
+@php
+    $initialData = $initialData ?? [];
+@endphp
+
+<div id="expense-form-container" style="display: none;"
+     x-data="expenseForm({{ json_encode($initialData) }})"
+     x-cloak>
+
+    {{-- 지출형식 --}}
+    <div class="mb-4">
+        <label class="block text-sm font-medium text-gray-700 mb-2">지출형식</label>
+        <div class="flex flex-wrap gap-4">
+            <template x-for="opt in expenseTypes" :key="opt.value">
+                <label class="inline-flex items-center gap-1.5 cursor-pointer">
+                    <input type="radio" name="expense_type" :value="opt.value"
+                           x-model="formData.expense_type"
+                           class="text-blue-600 focus:ring-blue-500">
+                    <span class="text-sm text-gray-700" x-text="opt.label"></span>
+                </label>
+            </template>
+        </div>
+    </div>
+
+    {{-- 세금계산서 --}}
+    <div class="mb-4">
+        <label class="block text-sm font-medium text-gray-700 mb-2">세금계산서</label>
+        <div class="flex flex-wrap gap-4">
+            <template x-for="opt in taxInvoiceTypes" :key="opt.value">
+                <label class="inline-flex items-center gap-1.5 cursor-pointer">
+                    <input type="radio" name="tax_invoice" :value="opt.value"
+                           x-model="formData.tax_invoice"
+                           class="text-blue-600 focus:ring-blue-500">
+                    <span class="text-sm text-gray-700" x-text="opt.label"></span>
+                </label>
+            </template>
+        </div>
+    </div>
+
+    {{-- 기본 정보 --}}
+    <div class="grid gap-4 mb-4" style="grid-template-columns: repeat(3, 1fr);">
+        <div>
+            <label class="block text-xs font-medium text-gray-600 mb-1">작성일자</label>
+            <input type="date" x-model="formData.write_date"
+                   class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+        </div>
+        <div>
+            <label class="block text-xs font-medium text-gray-600 mb-1">지출부서</label>
+            <input type="text" x-model="formData.department" placeholder="부서명"
+                   class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+        </div>
+        <div>
+            <label class="block text-xs font-medium text-gray-600 mb-1">이름</label>
+            <input type="text" x-model="formData.writer_name" placeholder="작성자 이름"
+                   class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+        </div>
+    </div>
+
+    <div class="mb-4">
+        <label class="block text-xs font-medium text-gray-600 mb-1">제목</label>
+        <input type="text" x-model="formData.subject" placeholder="지출 제목"
+               class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500">
+    </div>
+
+    {{-- 내역 테이블 --}}
+    <div class="mb-4">
+        <label class="block text-sm font-medium text-gray-700 mb-2">내역</label>
+        <div class="overflow-x-auto border border-gray-200 rounded-lg">
+            <table class="w-full text-sm">
+                <thead class="bg-gray-50">
+                    <tr>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600 whitespace-nowrap" style="min-width: 120px;">년/월/일</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600" style="min-width: 160px;">내용</th>
+                        <th class="px-2 py-2 text-right text-xs font-medium text-gray-600 whitespace-nowrap" style="min-width: 120px;">금액</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600" style="min-width: 120px;">업체명</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600 whitespace-nowrap" style="min-width: 80px;">지급은행</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600" style="min-width: 120px;">계좌번호</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600 whitespace-nowrap" style="min-width: 80px;">예금주</th>
+                        <th class="px-2 py-2 text-left text-xs font-medium text-gray-600 whitespace-nowrap" style="min-width: 100px;">비고</th>
+                        <th class="px-2 py-2 text-center text-xs font-medium text-gray-600" style="width: 40px;"></th>
+                    </tr>
+                </thead>
+                <tbody>
+                    <template x-for="(item, index) in formData.items" :key="item._key">
+                        <tr class="border-t border-gray-100">
+                            <td class="px-1 py-1">
+                                <input type="date" x-model="item.date"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.description" placeholder="내용"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" inputmode="numeric"
+                                       :value="formatMoney(item.amount)"
+                                       @input="item.amount = parseMoney($event.target.value); $event.target.value = formatMoney(item.amount)"
+                                       @focus="if(item.amount === 0) $event.target.value = ''"
+                                       @blur="if($event.target.value.trim() === '') { item.amount = 0; $event.target.value = '0'; }"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs text-right focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.vendor" placeholder="업체명"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.bank" placeholder="은행"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.account_no" placeholder="계좌번호"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.depositor" placeholder="예금주"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1">
+                                <input type="text" x-model="item.remark" placeholder="비고"
+                                       class="w-full px-2 py-1.5 border border-gray-200 rounded text-xs focus:outline-none focus:ring-1 focus:ring-blue-500">
+                            </td>
+                            <td class="px-1 py-1 text-center">
+                                <button type="button" @click="removeItem(index)"
+                                        class="text-red-400 hover:text-red-600 transition" title="삭제"
+                                        x-show="formData.items.length > 1">
+                                    <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16"/>
+                                    </svg>
+                                </button>
+                            </td>
+                        </tr>
+                    </template>
+                </tbody>
+                <tfoot class="bg-gray-50 border-t border-gray-200">
+                    <tr>
+                        <td class="px-2 py-2 text-xs font-semibold text-gray-700 text-right" colspan="2">합계</td>
+                        <td class="px-2 py-2 text-xs font-bold text-blue-700 text-right" x-text="formatMoney(totalAmount)"></td>
+                        <td colspan="6" class="px-2 py-2">
+                            <button type="button" @click="addItem()"
+                                    class="text-xs text-blue-600 hover:text-blue-800 font-medium transition">
+                                + 행 추가
+                            </button>
+                        </td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+    </div>
+
+    {{-- 첨부서류 메모 --}}
+    <div class="mb-2">
+        <label class="block text-xs font-medium text-gray-600 mb-1">첨부서류</label>
+        <textarea x-model="formData.attachment_memo" rows="2" placeholder="첨부서류 내역을 입력하세요"
+                  class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-none focus:ring-2 focus:ring-blue-500"></textarea>
+    </div>
+</div>
+
+<script>
+function expenseForm(initialData) {
+    let _keyCounter = 0;
+
+    function makeItem(data) {
+        return {
+            _key: ++_keyCounter,
+            date: data?.date || '',
+            description: data?.description || '',
+            amount: parseInt(data?.amount) || 0,
+            vendor: data?.vendor || '',
+            bank: data?.bank || '',
+            account_no: data?.account_no || '',
+            depositor: data?.depositor || '',
+            remark: data?.remark || '',
+        };
+    }
+
+    const today = new Date().toISOString().slice(0, 10);
+    const items = (initialData?.items && initialData.items.length > 0)
+        ? initialData.items.map(makeItem)
+        : [makeItem({ date: today })];
+
+    return {
+        expenseTypes: [
+            { value: 'corporate_card', label: '법인카드' },
+            { value: 'transfer', label: '송금' },
+            { value: 'cash_advance', label: '현금/가지급정산' },
+            { value: 'welfare_card', label: '복지카드' },
+        ],
+        taxInvoiceTypes: [
+            { value: 'normal', label: '일반' },
+            { value: 'deferred', label: '이월발행' },
+        ],
+        formData: {
+            expense_type: initialData?.expense_type || 'corporate_card',
+            tax_invoice: initialData?.tax_invoice || 'normal',
+            write_date: initialData?.write_date || today,
+            department: initialData?.department || '',
+            writer_name: initialData?.writer_name || '',
+            subject: initialData?.subject || '',
+            items: items,
+            attachment_memo: initialData?.attachment_memo || '',
+        },
+
+        get totalAmount() {
+            return this.formData.items.reduce((sum, item) => sum + (parseInt(item.amount) || 0), 0);
+        },
+
+        addItem() {
+            this.formData.items.push(makeItem({ date: today }));
+        },
+
+        removeItem(index) {
+            if (this.formData.items.length > 1) {
+                this.formData.items.splice(index, 1);
+            }
+        },
+
+        formatMoney(value) {
+            const num = parseInt(value) || 0;
+            return num === 0 ? '0' : num.toLocaleString('ko-KR');
+        },
+
+        parseMoney(str) {
+            return parseInt(String(str).replace(/[^0-9-]/g, '')) || 0;
+        },
+
+        getFormData() {
+            return {
+                expense_type: this.formData.expense_type,
+                tax_invoice: this.formData.tax_invoice,
+                write_date: this.formData.write_date,
+                department: this.formData.department,
+                writer_name: this.formData.writer_name,
+                subject: this.formData.subject,
+                items: this.formData.items.map(item => ({
+                    date: item.date,
+                    description: item.description,
+                    amount: parseInt(item.amount) || 0,
+                    vendor: item.vendor,
+                    bank: item.bank,
+                    account_no: item.account_no,
+                    depositor: item.depositor,
+                    remark: item.remark,
+                })),
+                total_amount: this.totalAmount,
+                attachment_memo: this.formData.attachment_memo,
+            };
+        },
+    };
+}
+</script>
diff --git a/resources/views/approvals/partials/_expense-show.blade.php b/resources/views/approvals/partials/_expense-show.blade.php
new file mode 100644
index 00000000..9f686f79
--- /dev/null
+++ b/resources/views/approvals/partials/_expense-show.blade.php
@@ -0,0 +1,99 @@
+{{--
+    지출결의서 읽기전용 렌더링
+    Props:
+        $content (array) - approvals.content JSON
+--}}
+@php
+    $expenseTypeLabels = [
+        'corporate_card' => '법인카드',
+        'transfer' => '송금',
+        'cash_advance' => '현금/가지급정산',
+        'welfare_card' => '복지카드',
+    ];
+    $taxInvoiceLabels = [
+        'normal' => '일반',
+        'deferred' => '이월발행',
+    ];
+@endphp
+
+<div class="space-y-4">
+    {{-- 기본 정보 --}}
+    <div class="grid gap-3" style="grid-template-columns: repeat(auto-fit, minmax(150px, 1fr));">
+        <div>
+            <span class="text-xs text-gray-500">지출형식</span>
+            <div class="text-sm font-medium mt-0.5">{{ $expenseTypeLabels[$content['expense_type'] ?? ''] ?? '-' }}</div>
+        </div>
+        <div>
+            <span class="text-xs text-gray-500">세금계산서</span>
+            <div class="text-sm font-medium mt-0.5">{{ $taxInvoiceLabels[$content['tax_invoice'] ?? ''] ?? '-' }}</div>
+        </div>
+        <div>
+            <span class="text-xs text-gray-500">작성일자</span>
+            <div class="text-sm font-medium mt-0.5">{{ $content['write_date'] ?? '-' }}</div>
+        </div>
+        <div>
+            <span class="text-xs text-gray-500">지출부서</span>
+            <div class="text-sm font-medium mt-0.5">{{ $content['department'] ?? '-' }}</div>
+        </div>
+        <div>
+            <span class="text-xs text-gray-500">이름</span>
+            <div class="text-sm font-medium mt-0.5">{{ $content['writer_name'] ?? '-' }}</div>
+        </div>
+    </div>
+
+    @if(!empty($content['subject']))
+        <div>
+            <span class="text-xs text-gray-500">제목</span>
+            <div class="text-sm font-medium mt-0.5">{{ $content['subject'] }}</div>
+        </div>
+    @endif
+
+    {{-- 내역 테이블 --}}
+    @if(!empty($content['items']))
+        <div class="overflow-x-auto border border-gray-200 rounded-lg">
+            <table class="w-full text-sm">
+                <thead class="bg-gray-50">
+                    <tr>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">년/월/일</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">내용</th>
+                        <th class="px-3 py-2 text-right text-xs font-medium text-gray-600">금액</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">업체명</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">지급은행</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">계좌번호</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">예금주</th>
+                        <th class="px-3 py-2 text-left text-xs font-medium text-gray-600">비고</th>
+                    </tr>
+                </thead>
+                <tbody>
+                    @foreach($content['items'] as $item)
+                        <tr class="border-t border-gray-100">
+                            <td class="px-3 py-2 text-xs text-gray-700 whitespace-nowrap">{{ $item['date'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['description'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700 text-right font-medium whitespace-nowrap">{{ number_format($item['amount'] ?? 0) }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['vendor'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['bank'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['account_no'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['depositor'] ?? '' }}</td>
+                            <td class="px-3 py-2 text-xs text-gray-700">{{ $item['remark'] ?? '' }}</td>
+                        </tr>
+                    @endforeach
+                </tbody>
+                <tfoot class="bg-gray-50 border-t border-gray-200">
+                    <tr>
+                        <td class="px-3 py-2 text-xs font-semibold text-gray-700 text-right" colspan="2">합계</td>
+                        <td class="px-3 py-2 text-xs font-bold text-blue-700 text-right whitespace-nowrap">{{ number_format($content['total_amount'] ?? 0) }}</td>
+                        <td colspan="5"></td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+    @endif
+
+    {{-- 첨부서류 --}}
+    @if(!empty($content['attachment_memo']))
+        <div>
+            <span class="text-xs text-gray-500">첨부서류</span>
+            <div class="text-sm text-gray-700 mt-0.5 whitespace-pre-wrap">{{ $content['attachment_memo'] }}</div>
+        </div>
+    @endif
+</div>
diff --git a/resources/views/approvals/show.blade.php b/resources/views/approvals/show.blade.php
index 82dce2fb..2f709d1f 100644
--- a/resources/views/approvals/show.blade.php
+++ b/resources/views/approvals/show.blade.php
@@ -73,7 +73,9 @@ class="bg-gray-600 hover:bg-gray-700 text-white px-4 py-2 rounded-lg transition
 
         <div class="border-t pt-4">
             <h2 class="text-lg font-semibold text-gray-800 mb-2">{{ $approval->title }}</h2>
-            @if($approval->body && preg_match('/<[a-z][\s\S]*>/i', $approval->body))
+            @if(!empty($approval->content) && $approval->form?->code === 'expense')
+                @include('approvals.partials._expense-show', ['content' => $approval->content])
+            @elseif($approval->body && preg_match('/<[a-z][\s\S]*>/i', $approval->body))
                 <div class="prose prose-sm max-w-none text-gray-700">
                     {!! strip_tags($approval->body, '<p><br><strong><b><em><i><u><s><del><h1><h2><h3><h4><h5><h6><ul><ol><li><blockquote><pre><code><a><span><div><table><thead><tbody><tr><th><td>') !!}
                 </div>