diff --git a/app/Http/Controllers/Sales/SalesDevelopmentApprovalController.php b/app/Http/Controllers/Sales/SalesDevelopmentApprovalController.php
new file mode 100644
index 00000000..821bfa21
--- /dev/null
+++ b/app/Http/Controllers/Sales/SalesDevelopmentApprovalController.php
@@ -0,0 +1,193 @@
+<?php
+
+namespace App\Http\Controllers\Sales;
+
+use App\Http\Controllers\Controller;
+use App\Models\Sales\SalesTenantManagement;
+use App\Services\Sales\SalesDevelopmentApprovalService;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\View\View;
+
+/**
+ * 개발 승인 관리 컨트롤러
+ */
+class SalesDevelopmentApprovalController extends Controller
+{
+    public function __construct(
+        private SalesDevelopmentApprovalService $service
+    ) {}
+
+    /**
+     * 개발 승인 메인 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        // 권한 체크: admin 역할만 접근 가능
+        if (!auth()->user()->isAdmin()) {
+            abort(403, '접근 권한이 없습니다.');
+        }
+
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('sales.development.approvals.index'));
+        }
+
+        $search = $request->get('search');
+
+        // 통계
+        $stats = $this->service->getStats();
+
+        // 3개 목록
+        $pendingItems = $this->service->getPendingApprovals($search);
+        $progressItems = $this->service->getInProgressItems($search);
+        $completedItems = $this->service->getCompletedItems($search);
+
+        // 본사 진행 상태 정보 (뷰에서 사용)
+        $hqStatuses = SalesTenantManagement::$hqStatusLabels;
+        $hqStatusOrder = SalesTenantManagement::$hqStatusOrder;
+
+        return view('sales.development.approvals', compact(
+            'stats',
+            'pendingItems',
+            'progressItems',
+            'completedItems',
+            'hqStatuses',
+            'hqStatusOrder'
+        ));
+    }
+
+    /**
+     * 승인 처리
+     */
+    public function approve(Request $request, int $id)
+    {
+        // 권한 체크
+        if (!auth()->user()->isAdmin()) {
+            abort(403, '접근 권한이 없습니다.');
+        }
+
+        try {
+            $management = $this->service->approve($id);
+            $tenantName = $management->tenant?->company_name ?? '알 수 없음';
+
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => true,
+                    'message' => "{$tenantName}의 개발이 승인되었습니다.",
+                ]);
+            }
+
+            return redirect()->route('sales.development.approvals.index')
+                ->with('success', "{$tenantName}의 개발이 승인되었습니다.");
+        } catch (\InvalidArgumentException $e) {
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => false,
+                    'message' => $e->getMessage(),
+                ], 400);
+            }
+
+            return redirect()->back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * 반려 처리
+     */
+    public function reject(Request $request, int $id)
+    {
+        // 권한 체크
+        if (!auth()->user()->isAdmin()) {
+            abort(403, '접근 권한이 없습니다.');
+        }
+
+        $validated = $request->validate([
+            'rejection_reason' => 'required|string|max:1000',
+        ]);
+
+        try {
+            $management = $this->service->reject($id, $validated['rejection_reason']);
+            $tenantName = $management->tenant?->company_name ?? '알 수 없음';
+
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => true,
+                    'message' => "{$tenantName}이(가) 반려되었습니다.",
+                ]);
+            }
+
+            return redirect()->route('sales.development.approvals.index')
+                ->with('success', "{$tenantName}이(가) 반려되었습니다.");
+        } catch (\InvalidArgumentException $e) {
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => false,
+                    'message' => $e->getMessage(),
+                ], 400);
+            }
+
+            return redirect()->back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * 상태 변경
+     */
+    public function updateStatus(Request $request, int $id)
+    {
+        // 권한 체크
+        if (!auth()->user()->isAdmin()) {
+            abort(403, '접근 권한이 없습니다.');
+        }
+
+        $validated = $request->validate([
+            'status' => 'required|string',
+        ]);
+
+        try {
+            $management = $this->service->updateHqStatus($id, $validated['status']);
+            $tenantName = $management->tenant?->company_name ?? '알 수 없음';
+            $statusLabel = SalesTenantManagement::$hqStatusLabels[$validated['status']] ?? $validated['status'];
+
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => true,
+                    'message' => "{$tenantName}의 상태가 '{$statusLabel}'(으)로 변경되었습니다.",
+                ]);
+            }
+
+            return redirect()->route('sales.development.approvals.index')
+                ->with('success', "{$tenantName}의 상태가 '{$statusLabel}'(으)로 변경되었습니다.");
+        } catch (\InvalidArgumentException $e) {
+            if ($request->header('HX-Request')) {
+                return response()->json([
+                    'success' => false,
+                    'message' => $e->getMessage(),
+                ], 400);
+            }
+
+            return redirect()->back()->with('error', $e->getMessage());
+        }
+    }
+
+    /**
+     * 상세 정보 모달
+     */
+    public function detail(int $id): View
+    {
+        // 권한 체크
+        if (!auth()->user()->isAdmin()) {
+            abort(403, '접근 권한이 없습니다.');
+        }
+
+        $management = $this->service->getDetail($id);
+        $hqStatuses = SalesTenantManagement::$hqStatusLabels;
+        $hqStatusOrder = SalesTenantManagement::$hqStatusOrder;
+
+        return view('sales.development.partials.detail-modal', compact(
+            'management',
+            'hqStatuses',
+            'hqStatusOrder'
+        ));
+    }
+}
diff --git a/app/Services/Sales/SalesDevelopmentApprovalService.php b/app/Services/Sales/SalesDevelopmentApprovalService.php
new file mode 100644
index 00000000..b597e1bf
--- /dev/null
+++ b/app/Services/Sales/SalesDevelopmentApprovalService.php
@@ -0,0 +1,217 @@
+<?php
+
+namespace App\Services\Sales;
+
+use App\Models\Sales\SalesTenantManagement;
+use App\Models\Tenants\Tenant;
+use Illuminate\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 개발 승인 관리 서비스
+ * 영업/매니저 진행률이 100% 완료된 고객의 개발 진행 상태를 관리
+ */
+class SalesDevelopmentApprovalService
+{
+    /**
+     * 통계 조회
+     */
+    public function getStats(): array
+    {
+        // 승인 대기 (영업 100% + 매니저 100% + hq_status = pending)
+        $pendingCount = SalesTenantManagement::query()
+            ->where('sales_progress', 100)
+            ->where('manager_progress', 100)
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_PENDING)
+            ->count();
+
+        // 개발 진행 중 (review ~ int_test)
+        $progressStatuses = [
+            SalesTenantManagement::HQ_STATUS_REVIEW,
+            SalesTenantManagement::HQ_STATUS_PLANNING,
+            SalesTenantManagement::HQ_STATUS_CODING,
+            SalesTenantManagement::HQ_STATUS_DEV_TEST,
+            SalesTenantManagement::HQ_STATUS_DEV_DONE,
+            SalesTenantManagement::HQ_STATUS_INT_TEST,
+        ];
+        $inProgressCount = SalesTenantManagement::query()
+            ->where('sales_progress', 100)
+            ->where('manager_progress', 100)
+            ->whereIn('hq_status', $progressStatuses)
+            ->count();
+
+        // 오늘 완료 (handover 상태이고 오늘 업데이트된)
+        $todayCompletedCount = SalesTenantManagement::query()
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->whereDate('updated_at', today())
+            ->count();
+
+        // 총 완료
+        $totalCompletedCount = SalesTenantManagement::query()
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER)
+            ->count();
+
+        return [
+            'pending' => $pendingCount,
+            'in_progress' => $inProgressCount,
+            'today_completed' => $todayCompletedCount,
+            'total_completed' => $totalCompletedCount,
+        ];
+    }
+
+    /**
+     * 승인 대기 목록 조회
+     */
+    public function getPendingApprovals(?string $search = null, int $perPage = 10): LengthAwarePaginator
+    {
+        $query = SalesTenantManagement::query()
+            ->with(['tenant', 'salesPartner', 'manager'])
+            ->where('sales_progress', 100)
+            ->where('manager_progress', 100)
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_PENDING);
+
+        // 검색
+        if ($search) {
+            $query->whereHas('tenant', function ($q) use ($search) {
+                $q->where('company_name', 'like', "%{$search}%")
+                    ->orWhere('business_number', 'like', "%{$search}%");
+            });
+        }
+
+        return $query->latest('updated_at')->paginate($perPage, ['*'], 'pending_page');
+    }
+
+    /**
+     * 개발 진행 중 목록 조회
+     */
+    public function getInProgressItems(?string $search = null, int $perPage = 10): LengthAwarePaginator
+    {
+        $progressStatuses = [
+            SalesTenantManagement::HQ_STATUS_REVIEW,
+            SalesTenantManagement::HQ_STATUS_PLANNING,
+            SalesTenantManagement::HQ_STATUS_CODING,
+            SalesTenantManagement::HQ_STATUS_DEV_TEST,
+            SalesTenantManagement::HQ_STATUS_DEV_DONE,
+            SalesTenantManagement::HQ_STATUS_INT_TEST,
+        ];
+
+        $query = SalesTenantManagement::query()
+            ->with(['tenant', 'salesPartner', 'manager'])
+            ->where('sales_progress', 100)
+            ->where('manager_progress', 100)
+            ->whereIn('hq_status', $progressStatuses);
+
+        // 검색
+        if ($search) {
+            $query->whereHas('tenant', function ($q) use ($search) {
+                $q->where('company_name', 'like', "%{$search}%")
+                    ->orWhere('business_number', 'like', "%{$search}%");
+            });
+        }
+
+        return $query->latest('updated_at')->paginate($perPage, ['*'], 'progress_page');
+    }
+
+    /**
+     * 완료 목록 조회
+     */
+    public function getCompletedItems(?string $search = null, int $perPage = 10): LengthAwarePaginator
+    {
+        $query = SalesTenantManagement::query()
+            ->with(['tenant', 'salesPartner', 'manager'])
+            ->where('hq_status', SalesTenantManagement::HQ_STATUS_HANDOVER);
+
+        // 검색
+        if ($search) {
+            $query->whereHas('tenant', function ($q) use ($search) {
+                $q->where('company_name', 'like', "%{$search}%")
+                    ->orWhere('business_number', 'like', "%{$search}%");
+            });
+        }
+
+        return $query->latest('updated_at')->paginate($perPage, ['*'], 'completed_page');
+    }
+
+    /**
+     * 개발 승인 처리 (pending → review)
+     */
+    public function approve(int $id): SalesTenantManagement
+    {
+        $management = SalesTenantManagement::findOrFail($id);
+
+        // 승인 조건 확인
+        if ($management->sales_progress < 100 || $management->manager_progress < 100) {
+            throw new \InvalidArgumentException('영업/매니저 진행률이 100%가 아닙니다.');
+        }
+
+        if ($management->hq_status !== SalesTenantManagement::HQ_STATUS_PENDING) {
+            throw new \InvalidArgumentException('이미 승인된 항목입니다.');
+        }
+
+        $management->update([
+            'hq_status' => SalesTenantManagement::HQ_STATUS_REVIEW,
+        ]);
+
+        return $management->fresh();
+    }
+
+    /**
+     * 반려 처리
+     */
+    public function reject(int $id, string $reason): SalesTenantManagement
+    {
+        $management = SalesTenantManagement::findOrFail($id);
+
+        if ($management->hq_status !== SalesTenantManagement::HQ_STATUS_PENDING) {
+            throw new \InvalidArgumentException('승인 대기 상태가 아닙니다.');
+        }
+
+        // notes 필드에 반려 사유 추가
+        $currentNotes = $management->notes ?? '';
+        $rejectionNote = '[반려 ' . now()->format('Y-m-d H:i') . '] ' . $reason;
+        $newNotes = $currentNotes ? $currentNotes . "\n" . $rejectionNote : $rejectionNote;
+
+        $management->update([
+            'notes' => $newNotes,
+        ]);
+
+        return $management->fresh();
+    }
+
+    /**
+     * 본사 진행 상태 업데이트
+     */
+    public function updateHqStatus(int $id, string $status): SalesTenantManagement
+    {
+        $management = SalesTenantManagement::findOrFail($id);
+
+        // 유효한 상태인지 확인
+        if (!array_key_exists($status, SalesTenantManagement::$hqStatusLabels)) {
+            throw new \InvalidArgumentException('유효하지 않은 상태입니다.');
+        }
+
+        // pending 상태에서는 review로만 변경 가능 (승인 처리)
+        if ($management->hq_status === SalesTenantManagement::HQ_STATUS_PENDING && $status !== SalesTenantManagement::HQ_STATUS_REVIEW) {
+            throw new \InvalidArgumentException('승인 대기 상태에서는 검토 상태로만 변경 가능합니다. 먼저 승인 처리를 해주세요.');
+        }
+
+        $management->update([
+            'hq_status' => $status,
+        ]);
+
+        return $management->fresh();
+    }
+
+    /**
+     * 상세 정보 조회
+     */
+    public function getDetail(int $id): SalesTenantManagement
+    {
+        return SalesTenantManagement::with([
+            'tenant',
+            'salesPartner',
+            'manager',
+            'contractProducts.product',
+        ])->findOrFail($id);
+    }
+}
diff --git a/database/seeders/DevelopmentApprovalMenuSeeder.php b/database/seeders/DevelopmentApprovalMenuSeeder.php
new file mode 100644
index 00000000..5343cc63
--- /dev/null
+++ b/database/seeders/DevelopmentApprovalMenuSeeder.php
@@ -0,0 +1,81 @@
+<?php
+
+namespace Database\Seeders;
+
+use App\Models\Commons\Menu;
+use Illuminate\Database\Seeder;
+
+/**
+ * 개발 승인 메뉴 추가 시더
+ * - 영업관리 > 영업파트너 승인 아래에 "개발 승인" 메뉴 추가
+ */
+class DevelopmentApprovalMenuSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        // 영업관리 메뉴 ID 찾기
+        $salesParentId = Menu::where('tenant_id', $tenantId)
+            ->where('name', '영업관리')
+            ->whereNull('parent_id')
+            ->value('id');
+
+        if (!$salesParentId) {
+            $this->command->error('영업관리 메뉴를 찾을 수 없습니다.');
+            return;
+        }
+
+        // 기존 개발 승인 메뉴 확인
+        $existingMenu = Menu::where('tenant_id', $tenantId)
+            ->where('name', '개발 승인')
+            ->where('parent_id', $salesParentId)
+            ->first();
+
+        if ($existingMenu) {
+            $this->command->info('개발 승인 메뉴가 이미 존재합니다.');
+            return;
+        }
+
+        // 영업파트너 승인 메뉴의 sort_order 확인
+        $approvalMenu = Menu::where('tenant_id', $tenantId)
+            ->where('name', '영업파트너 승인')
+            ->where('parent_id', $salesParentId)
+            ->first();
+
+        $sortOrder = 6; // 기본값
+        if ($approvalMenu) {
+            $sortOrder = $approvalMenu->sort_order + 1;
+
+            // 기존 메뉴들의 sort_order를 뒤로 밀기
+            Menu::where('tenant_id', $tenantId)
+                ->where('parent_id', $salesParentId)
+                ->where('sort_order', '>=', $sortOrder)
+                ->increment('sort_order');
+        }
+
+        // 개발 승인 메뉴 생성
+        Menu::create([
+            'tenant_id' => $tenantId,
+            'parent_id' => $salesParentId,
+            'name' => '개발 승인',
+            'url' => '/sales/development/approvals',
+            'icon' => 'code',
+            'sort_order' => $sortOrder,
+            'is_active' => true,
+        ]);
+
+        $this->command->info("개발 승인 메뉴 생성 완료 (sort_order: {$sortOrder})");
+
+        // 결과 출력
+        $this->command->info('');
+        $this->command->info('=== 영업관리 하위 메뉴 ===');
+        $children = Menu::where('parent_id', $salesParentId)
+            ->orderBy('sort_order')
+            ->get(['name', 'url', 'sort_order']);
+
+        foreach ($children as $child) {
+            $this->command->info("{$child->sort_order}. {$child->name} ({$child->url})");
+        }
+    }
+}
diff --git a/resources/views/sales/development/approvals.blade.php b/resources/views/sales/development/approvals.blade.php
new file mode 100644
index 00000000..43de16e2
--- /dev/null
+++ b/resources/views/sales/development/approvals.blade.php
@@ -0,0 +1,247 @@
+@extends('layouts.app')
+
+@section('title', '개발 승인')
+
+@section('content')
+<div class="flex flex-col h-full">
+    <!-- 페이지 헤더 -->
+    <div class="flex flex-col sm:flex-row sm:justify-between sm:items-center gap-4 mb-4 flex-shrink-0">
+        <div>
+            <h1 class="text-2xl font-bold text-gray-800">개발 승인</h1>
+            <p class="text-sm text-gray-500 mt-1">영업 완료된 고객의 개발 진행 상태를 관리합니다</p>
+        </div>
+    </div>
+
+    <!-- 통계 카드 -->
+    <div class="grid grid-cols-4 gap-4 mb-4 flex-shrink-0">
+        <div class="bg-yellow-50 rounded-lg shadow-sm p-3">
+            <div class="text-xs text-yellow-600">승인 대기</div>
+            <div class="text-xl font-bold text-yellow-800">{{ number_format($stats['pending']) }}건</div>
+        </div>
+        <div class="bg-purple-50 rounded-lg shadow-sm p-3">
+            <div class="text-xs text-purple-600">개발 진행중</div>
+            <div class="text-xl font-bold text-purple-800">{{ number_format($stats['in_progress']) }}건</div>
+        </div>
+        <div class="bg-blue-50 rounded-lg shadow-sm p-3">
+            <div class="text-xs text-blue-600">오늘 완료</div>
+            <div class="text-xl font-bold text-blue-800">{{ number_format($stats['today_completed']) }}건</div>
+        </div>
+        <div class="bg-emerald-50 rounded-lg shadow-sm p-3">
+            <div class="text-xs text-emerald-600">총 완료</div>
+            <div class="text-xl font-bold text-emerald-800">{{ number_format($stats['total_completed']) }}건</div>
+        </div>
+    </div>
+
+    <!-- 검색 영역 -->
+    <div class="flex-shrink-0 mb-4">
+        <form method="GET" class="flex flex-wrap gap-2 sm:gap-4 items-center bg-white p-3 rounded-lg shadow-sm">
+            <div class="flex-1 min-w-0 w-full sm:w-auto">
+                <input type="text"
+                       name="search"
+                       value="{{ request('search') }}"
+                       placeholder="업체명, 사업자번호로 검색..."
+                       class="w-full px-4 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-blue-500 text-sm">
+            </div>
+            <button type="submit" class="bg-gray-600 hover:bg-gray-700 text-white px-4 py-2 rounded-lg transition text-sm">
+                검색
+            </button>
+        </form>
+    </div>
+
+    <!-- 3분할 레이아웃 -->
+    <div class="grid grid-cols-1 lg:grid-cols-3 gap-4 flex-1 min-h-0">
+        <!-- 좌측: 승인 대기 -->
+        @include('sales.development.partials.pending-list')
+
+        <!-- 중앙: 개발 진행 중 -->
+        @include('sales.development.partials.progress-list')
+
+        <!-- 우측: 완료 -->
+        @include('sales.development.partials.completed-list')
+    </div>
+</div>
+
+<!-- 반려 사유 모달 -->
+@include('sales.development.partials.reject-modal')
+
+<!-- 상세 모달 -->
+<div id="detailModal" class="hidden fixed inset-0 z-50 overflow-y-auto">
+    <div class="fixed inset-0 bg-black bg-opacity-50 transition-opacity" onclick="closeDetailModal()"></div>
+    <div class="flex min-h-full items-center justify-center p-4">
+        <div id="detailModalContent" class="relative bg-white rounded-xl shadow-2xl w-full max-w-2xl">
+            <div class="p-6 text-center">
+                <svg class="w-8 h-8 animate-spin text-blue-600 mx-auto" 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 12h4z"></path>
+                </svg>
+                <p class="mt-2 text-gray-500">로딩 중...</p>
+            </div>
+        </div>
+    </div>
+</div>
+@endsection
+
+@push('scripts')
+<script>
+// 승인 처리
+function approveItem(id, name) {
+    showConfirm(
+        `<strong>${name}</strong>의 개발을 승인하시겠습니까?<br><small class="text-gray-500">승인 후 '검토' 상태로 변경됩니다.</small>`,
+        () => {
+            fetch(`/sales/development/approvals/${id}/approve`, {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}',
+                    'Accept': 'application/json',
+                    'HX-Request': 'true'
+                }
+            })
+            .then(response => response.json())
+            .then(data => {
+                if (data.success) {
+                    showToast(data.message, 'success');
+                    window.location.reload();
+                } else {
+                    showToast(data.message || '승인 처리에 실패했습니다.', 'error');
+                }
+            })
+            .catch(error => {
+                showToast('서버 오류가 발생했습니다.', 'error');
+                console.error(error);
+            });
+        },
+        { title: '개발 승인 확인', icon: 'question', confirmText: '승인' }
+    );
+}
+
+// 반려 모달 열기
+function openRejectModal(id, name) {
+    document.getElementById('rejectItemId').value = id;
+    document.getElementById('rejectItemName').textContent = name;
+    document.getElementById('rejectionReason').value = '';
+    document.getElementById('rejectModal').classList.remove('hidden');
+}
+
+// 반려 모달 닫기
+function closeRejectModal() {
+    document.getElementById('rejectModal').classList.add('hidden');
+}
+
+// 반려 제출
+function submitReject(event) {
+    event.preventDefault();
+
+    const id = document.getElementById('rejectItemId').value;
+    const reason = document.getElementById('rejectionReason').value;
+
+    fetch(`/sales/development/approvals/${id}/reject`, {
+        method: 'POST',
+        headers: {
+            'Content-Type': 'application/json',
+            'X-CSRF-TOKEN': '{{ csrf_token() }}',
+            'Accept': 'application/json',
+            'HX-Request': 'true'
+        },
+        body: JSON.stringify({ rejection_reason: reason })
+    })
+    .then(response => response.json())
+    .then(data => {
+        if (data.success) {
+            closeRejectModal();
+            showToast(data.message, 'success');
+            window.location.reload();
+        } else {
+            showToast(data.message || '반려 처리에 실패했습니다.', 'error');
+        }
+    })
+    .catch(error => {
+        showToast('서버 오류가 발생했습니다.', 'error');
+        console.error(error);
+    });
+}
+
+// 상태 변경
+function updateStatus(id, name) {
+    const select = document.getElementById(`status-select-${id}`);
+    const status = select.value;
+    const statusText = select.options[select.selectedIndex].text;
+
+    showConfirm(
+        `<strong>${name}</strong>의 상태를 '${statusText}'(으)로 변경하시겠습니까?`,
+        () => {
+            fetch(`/sales/development/approvals/${id}/status`, {
+                method: 'POST',
+                headers: {
+                    'Content-Type': 'application/json',
+                    'X-CSRF-TOKEN': '{{ csrf_token() }}',
+                    'Accept': 'application/json',
+                    'HX-Request': 'true'
+                },
+                body: JSON.stringify({ status: status })
+            })
+            .then(response => response.json())
+            .then(data => {
+                if (data.success) {
+                    showToast(data.message, 'success');
+                    window.location.reload();
+                } else {
+                    showToast(data.message || '상태 변경에 실패했습니다.', 'error');
+                }
+            })
+            .catch(error => {
+                showToast('서버 오류가 발생했습니다.', 'error');
+                console.error(error);
+            });
+        },
+        { title: '상태 변경 확인', icon: 'question', confirmText: '변경' }
+    );
+}
+
+// 상세 모달 열기
+function openDetailModal(id) {
+    document.getElementById('detailModal').classList.remove('hidden');
+    document.getElementById('detailModalContent').innerHTML = `
+        <div class="p-6 text-center">
+            <svg class="w-8 h-8 animate-spin text-blue-600 mx-auto" fill="none" viewBox="0 0 24 24">
+                <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
+                <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"></path>
+            </svg>
+            <p class="mt-2 text-gray-500">로딩 중...</p>
+        </div>
+    `;
+
+    fetch(`/sales/development/approvals/${id}/detail`, {
+        headers: {
+            'X-Requested-With': 'XMLHttpRequest',
+            'Accept': 'text/html'
+        }
+    })
+    .then(response => response.text())
+    .then(html => {
+        document.getElementById('detailModalContent').innerHTML = html;
+    })
+    .catch(error => {
+        document.getElementById('detailModalContent').innerHTML = `
+            <div class="p-6 text-center">
+                <p class="text-red-500">오류가 발생했습니다.</p>
+                <button onclick="closeDetailModal()" class="mt-4 px-4 py-2 bg-gray-600 text-white rounded-lg">닫기</button>
+            </div>
+        `;
+    });
+}
+
+// 상세 모달 닫기
+function closeDetailModal() {
+    document.getElementById('detailModal').classList.add('hidden');
+}
+
+// ESC 키로 모달 닫기
+document.addEventListener('keydown', function(e) {
+    if (e.key === 'Escape') {
+        closeRejectModal();
+        closeDetailModal();
+    }
+});
+</script>
+@endpush
diff --git a/resources/views/sales/development/partials/completed-list.blade.php b/resources/views/sales/development/partials/completed-list.blade.php
new file mode 100644
index 00000000..7de90bac
--- /dev/null
+++ b/resources/views/sales/development/partials/completed-list.blade.php
@@ -0,0 +1,94 @@
+{{-- 완료 목록 --}}
+<div class="bg-white rounded-lg shadow-sm overflow-hidden flex flex-col min-h-0">
+    <div class="bg-emerald-500 text-white px-4 py-3 flex items-center gap-2 flex-shrink-0">
+        <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>
+        <span class="font-semibold">완료</span>
+        <span class="ml-auto bg-emerald-600 px-2 py-0.5 rounded-full text-xs">{{ $completedItems->total() }}건</span>
+    </div>
+    <div class="overflow-y-auto flex-1">
+        <div class="divide-y divide-gray-200">
+            @forelse($completedItems as $item)
+            @php
+                $tenant = $item->tenant;
+                $companyName = $tenant?->company_name ?? '알 수 없음';
+            @endphp
+            <div class="p-4 hover:bg-emerald-50 transition" id="completed-row-{{ $item->id }}">
+                <div class="flex justify-between items-start mb-2">
+                    <div>
+                        <div class="font-medium text-gray-900 text-sm">{{ $companyName }}</div>
+                        <div class="text-xs text-gray-500">{{ $tenant?->business_number ?? '-' }}</div>
+                    </div>
+                </div>
+
+                {{-- 완료 정보 --}}
+                <div class="flex items-center justify-between mb-3">
+                    <div class="flex items-center gap-2">
+                        <span class="inline-flex items-center px-2 py-0.5 rounded-full text-xs font-medium bg-emerald-100 text-emerald-800">
+                            <svg class="w-3 h-3 mr-1" fill="currentColor" viewBox="0 0 20 20">
+                                <path fill-rule="evenodd" d="M16.707 5.293a1 1 0 010 1.414l-8 8a1 1 0 01-1.414 0l-4-4a1 1 0 011.414-1.414L8 12.586l7.293-7.293a1 1 0 011.414 0z" clip-rule="evenodd" />
+                            </svg>
+                            인계 완료
+                        </span>
+                    </div>
+                    <div class="text-xs text-gray-500">
+                        {{ $item->updated_at->format('Y-m-d') }}
+                    </div>
+                </div>
+
+                {{-- 7단계 프로그레스 바 (완료 상태) --}}
+                <div class="mb-3">
+                    <div class="flex items-center gap-0.5">
+                        @foreach($hqStatuses as $statusKey => $statusLabel)
+                            @if($statusKey !== 'pending')
+                            <div class="group relative flex-1">
+                                <div class="h-2 rounded-full bg-emerald-500"></div>
+                                <div class="absolute bottom-full left-1/2 -translate-x-1/2 mb-1 px-2 py-1 bg-gray-800 text-white text-xs rounded opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap z-10 pointer-events-none">
+                                    {{ $statusLabel }}
+                                </div>
+                            </div>
+                            @endif
+                        @endforeach
+                    </div>
+                </div>
+
+                {{-- 담당자 정보 --}}
+                <div class="text-xs text-gray-500 mb-2">
+                    <span class="inline-flex items-center gap-1">
+                        <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M16 7a4 4 0 11-8 0 4 4 0 018 0zM12 14a7 7 0 00-7 7h14a7 7 0 00-7-7z" />
+                        </svg>
+                        영업: {{ $item->salesPartner?->user?->name ?? '-' }}
+                    </span>
+                    <span class="mx-2">|</span>
+                    <span class="inline-flex items-center gap-1">
+                        매니저: {{ $item->manager?->name ?? '-' }}
+                    </span>
+                </div>
+
+                {{-- 상세 버튼 --}}
+                <div class="flex items-center justify-end">
+                    <button type="button"
+                            onclick="openDetailModal({{ $item->id }})"
+                            class="px-2 py-1 bg-gray-400 hover:bg-gray-500 text-white text-xs font-medium rounded transition">
+                        상세
+                    </button>
+                </div>
+            </div>
+            @empty
+            <div class="p-8 text-center text-gray-500 text-sm">
+                <svg class="w-12 h-12 mx-auto text-gray-300 mb-2" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z" />
+                </svg>
+                완료된 항목이 없습니다.
+            </div>
+            @endforelse
+        </div>
+    </div>
+    @if($completedItems->hasPages())
+    <div class="px-4 py-2 border-t border-gray-200 flex-shrink-0 bg-gray-50">
+        {{ $completedItems->withQueryString()->links() }}
+    </div>
+    @endif
+</div>
diff --git a/resources/views/sales/development/partials/detail-modal.blade.php b/resources/views/sales/development/partials/detail-modal.blade.php
new file mode 100644
index 00000000..02cba335
--- /dev/null
+++ b/resources/views/sales/development/partials/detail-modal.blade.php
@@ -0,0 +1,161 @@
+{{-- 상세 정보 모달 --}}
+@php
+    $tenant = $management->tenant;
+    $companyName = $tenant?->company_name ?? '알 수 없음';
+    $currentHqStep = $hqStatusOrder[$management->hq_status ?? 'pending'] ?? 0;
+@endphp
+
+<div class="p-6">
+    {{-- 헤더 --}}
+    <div class="flex justify-between items-start mb-6">
+        <div>
+            <h3 class="text-xl font-bold text-gray-900">{{ $companyName }}</h3>
+            <p class="text-sm text-gray-500 mt-1">{{ $tenant?->business_number ?? '-' }}</p>
+        </div>
+        <button type="button" onclick="closeDetailModal()"
+                class="text-gray-400 hover:text-gray-600 transition">
+            <svg class="w-6 h-6" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12" />
+            </svg>
+        </button>
+    </div>
+
+    {{-- 현재 상태 --}}
+    <div class="mb-6">
+        <h4 class="text-sm font-semibold text-gray-700 mb-3">개발 진행 상태</h4>
+        <div class="bg-gray-50 rounded-lg p-4">
+            {{-- 7단계 프로그레스 바 --}}
+            <div class="mb-4">
+                <div class="flex items-center gap-1">
+                    @foreach($hqStatuses as $statusKey => $statusLabel)
+                        @php
+                            $stepNum = $hqStatusOrder[$statusKey];
+                            $isCompleted = $stepNum < $currentHqStep;
+                            $isCurrent = $stepNum === $currentHqStep;
+                        @endphp
+                        <div class="group relative flex-1">
+                            <div class="h-3 rounded-full transition-all {{ $isCompleted ? 'bg-purple-500' : ($isCurrent ? 'bg-purple-300' : 'bg-gray-200') }}"></div>
+                            <div class="absolute bottom-full left-1/2 -translate-x-1/2 mb-1 px-2 py-1 bg-gray-800 text-white text-xs rounded opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap z-10 pointer-events-none">
+                                {{ $statusLabel }}
+                            </div>
+                        </div>
+                    @endforeach
+                </div>
+                <div class="flex justify-between mt-1 text-xs text-gray-500">
+                    <span>대기</span>
+                    <span>인계</span>
+                </div>
+            </div>
+            <div class="text-center">
+                <span class="inline-flex items-center px-3 py-1 rounded-full text-sm font-medium
+                    @if($management->hq_status === 'handover') bg-emerald-100 text-emerald-800
+                    @elseif($management->hq_status === 'pending') bg-yellow-100 text-yellow-800
+                    @else bg-purple-100 text-purple-800 @endif">
+                    {{ $management->hq_status_label }}
+                </span>
+            </div>
+        </div>
+    </div>
+
+    {{-- 진행률 정보 --}}
+    <div class="grid grid-cols-2 gap-4 mb-6">
+        <div class="bg-blue-50 rounded-lg p-4">
+            <div class="text-xs text-blue-600 mb-1">영업 진행률</div>
+            <div class="flex items-center gap-2">
+                <div class="flex-1 bg-blue-200 rounded-full h-2">
+                    <div class="bg-blue-500 h-2 rounded-full" style="width: {{ $management->sales_progress }}%"></div>
+                </div>
+                <span class="text-sm font-bold text-blue-700">{{ $management->sales_progress }}%</span>
+            </div>
+            <div class="text-xs text-blue-600 mt-2">
+                담당: {{ $management->salesPartner?->user?->name ?? '-' }}
+            </div>
+        </div>
+        <div class="bg-green-50 rounded-lg p-4">
+            <div class="text-xs text-green-600 mb-1">매니저 진행률</div>
+            <div class="flex items-center gap-2">
+                <div class="flex-1 bg-green-200 rounded-full h-2">
+                    <div class="bg-green-500 h-2 rounded-full" style="width: {{ $management->manager_progress }}%"></div>
+                </div>
+                <span class="text-sm font-bold text-green-700">{{ $management->manager_progress }}%</span>
+            </div>
+            <div class="text-xs text-green-600 mt-2">
+                담당: {{ $management->manager?->name ?? '-' }}
+            </div>
+        </div>
+    </div>
+
+    {{-- 테넌트 정보 --}}
+    <div class="mb-6">
+        <h4 class="text-sm font-semibold text-gray-700 mb-3">고객 정보</h4>
+        <div class="bg-gray-50 rounded-lg p-4">
+            <dl class="grid grid-cols-2 gap-3 text-sm">
+                <div>
+                    <dt class="text-gray-500">업체명</dt>
+                    <dd class="font-medium text-gray-900">{{ $tenant?->company_name ?? '-' }}</dd>
+                </div>
+                <div>
+                    <dt class="text-gray-500">사업자번호</dt>
+                    <dd class="font-medium text-gray-900">{{ $tenant?->business_number ?? '-' }}</dd>
+                </div>
+                <div>
+                    <dt class="text-gray-500">대표자</dt>
+                    <dd class="font-medium text-gray-900">{{ $tenant?->representative_name ?? '-' }}</dd>
+                </div>
+                <div>
+                    <dt class="text-gray-500">연락처</dt>
+                    <dd class="font-medium text-gray-900">{{ $tenant?->phone ?? '-' }}</dd>
+                </div>
+                <div class="col-span-2">
+                    <dt class="text-gray-500">주소</dt>
+                    <dd class="font-medium text-gray-900">{{ $tenant?->address ?? '-' }}</dd>
+                </div>
+            </dl>
+        </div>
+    </div>
+
+    {{-- 계약 상품 정보 --}}
+    @if($management->contractProducts->count() > 0)
+    <div class="mb-6">
+        <h4 class="text-sm font-semibold text-gray-700 mb-3">계약 상품</h4>
+        <div class="bg-gray-50 rounded-lg overflow-hidden">
+            <table class="min-w-full divide-y divide-gray-200">
+                <thead class="bg-gray-100">
+                    <tr>
+                        <th class="px-4 py-2 text-left text-xs font-medium text-gray-500 uppercase">상품명</th>
+                        <th class="px-4 py-2 text-right text-xs font-medium text-gray-500 uppercase">가입비</th>
+                        <th class="px-4 py-2 text-right text-xs font-medium text-gray-500 uppercase">월 구독료</th>
+                    </tr>
+                </thead>
+                <tbody class="bg-white divide-y divide-gray-200">
+                    @foreach($management->contractProducts as $cp)
+                    <tr>
+                        <td class="px-4 py-2 text-sm text-gray-900">{{ $cp->product?->name ?? '-' }}</td>
+                        <td class="px-4 py-2 text-sm text-gray-900 text-right">{{ number_format($cp->registration_fee ?? 0) }}원</td>
+                        <td class="px-4 py-2 text-sm text-gray-900 text-right">{{ number_format($cp->subscription_fee ?? 0) }}원</td>
+                    </tr>
+                    @endforeach
+                </tbody>
+            </table>
+        </div>
+    </div>
+    @endif
+
+    {{-- 메모 --}}
+    @if($management->notes)
+    <div class="mb-6">
+        <h4 class="text-sm font-semibold text-gray-700 mb-3">메모</h4>
+        <div class="bg-gray-50 rounded-lg p-4">
+            <p class="text-sm text-gray-700 whitespace-pre-line">{{ $management->notes }}</p>
+        </div>
+    </div>
+    @endif
+
+    {{-- 닫기 버튼 --}}
+    <div class="flex justify-end">
+        <button type="button" onclick="closeDetailModal()"
+                class="px-4 py-2 bg-gray-600 hover:bg-gray-700 text-white rounded-lg transition">
+            닫기
+        </button>
+    </div>
+</div>
diff --git a/resources/views/sales/development/partials/pending-list.blade.php b/resources/views/sales/development/partials/pending-list.blade.php
new file mode 100644
index 00000000..29c6ab3c
--- /dev/null
+++ b/resources/views/sales/development/partials/pending-list.blade.php
@@ -0,0 +1,92 @@
+{{-- 승인 대기 목록 --}}
+<div class="bg-white rounded-lg shadow-sm overflow-hidden flex flex-col min-h-0">
+    <div class="bg-yellow-500 text-white px-4 py-3 flex items-center gap-2 flex-shrink-0">
+        <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="M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z" />
+        </svg>
+        <span class="font-semibold">승인 대기</span>
+        <span class="ml-auto bg-yellow-600 px-2 py-0.5 rounded-full text-xs">{{ $pendingItems->total() }}건</span>
+    </div>
+    <div class="overflow-y-auto flex-1">
+        <div class="divide-y divide-gray-200">
+            @forelse($pendingItems as $item)
+            @php
+                $tenant = $item->tenant;
+                $companyName = $tenant?->company_name ?? '알 수 없음';
+            @endphp
+            <div class="p-4 hover:bg-yellow-50 transition" id="pending-row-{{ $item->id }}">
+                <div class="flex justify-between items-start mb-2">
+                    <div>
+                        <div class="font-medium text-gray-900 text-sm">{{ $companyName }}</div>
+                        <div class="text-xs text-gray-500">{{ $tenant?->business_number ?? '-' }}</div>
+                    </div>
+                    <div class="text-xs text-gray-400">{{ $item->updated_at->format('m/d') }}</div>
+                </div>
+
+                {{-- 진행률 표시 --}}
+                <div class="grid grid-cols-2 gap-2 mb-3">
+                    <div class="flex items-center gap-1">
+                        <span class="text-xs text-blue-600 w-6">영업</span>
+                        <div class="flex-1 bg-gray-200 rounded-full h-1.5">
+                            <div class="bg-blue-500 h-1.5 rounded-full" style="width: {{ $item->sales_progress }}%"></div>
+                        </div>
+                        <span class="text-xs text-gray-500 w-8 text-right">{{ $item->sales_progress }}%</span>
+                    </div>
+                    <div class="flex items-center gap-1">
+                        <span class="text-xs text-green-600 w-6">매니</span>
+                        <div class="flex-1 bg-gray-200 rounded-full h-1.5">
+                            <div class="bg-green-500 h-1.5 rounded-full" style="width: {{ $item->manager_progress }}%"></div>
+                        </div>
+                        <span class="text-xs text-gray-500 w-8 text-right">{{ $item->manager_progress }}%</span>
+                    </div>
+                </div>
+
+                {{-- 담당자 정보 --}}
+                <div class="text-xs text-gray-500 mb-3">
+                    <span class="inline-flex items-center gap-1">
+                        <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M16 7a4 4 0 11-8 0 4 4 0 018 0zM12 14a7 7 0 00-7 7h14a7 7 0 00-7-7z" />
+                        </svg>
+                        영업: {{ $item->salesPartner?->user?->name ?? '-' }}
+                    </span>
+                    <span class="mx-2">|</span>
+                    <span class="inline-flex items-center gap-1">
+                        매니저: {{ $item->manager?->name ?? '-' }}
+                    </span>
+                </div>
+
+                {{-- 버튼 --}}
+                <div class="flex items-center justify-end gap-1">
+                    <button type="button"
+                            onclick="approveItem({{ $item->id }}, '{{ addslashes($companyName) }}')"
+                            class="px-2 py-1 bg-emerald-500 hover:bg-emerald-600 text-white text-xs font-medium rounded transition">
+                        승인
+                    </button>
+                    <button type="button"
+                            onclick="openRejectModal({{ $item->id }}, '{{ addslashes($companyName) }}')"
+                            class="px-2 py-1 bg-red-500 hover:bg-red-600 text-white text-xs font-medium rounded transition">
+                        반려
+                    </button>
+                    <button type="button"
+                            onclick="openDetailModal({{ $item->id }})"
+                            class="px-2 py-1 bg-gray-400 hover:bg-gray-500 text-white text-xs font-medium rounded transition">
+                        상세
+                    </button>
+                </div>
+            </div>
+            @empty
+            <div class="p-8 text-center text-gray-500 text-sm">
+                <svg class="w-12 h-12 mx-auto text-gray-300 mb-2" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z" />
+                </svg>
+                승인 대기 중인 항목이 없습니다.
+            </div>
+            @endforelse
+        </div>
+    </div>
+    @if($pendingItems->hasPages())
+    <div class="px-4 py-2 border-t border-gray-200 flex-shrink-0 bg-gray-50">
+        {{ $pendingItems->withQueryString()->links() }}
+    </div>
+    @endif
+</div>
diff --git a/resources/views/sales/development/partials/progress-list.blade.php b/resources/views/sales/development/partials/progress-list.blade.php
new file mode 100644
index 00000000..a8de2507
--- /dev/null
+++ b/resources/views/sales/development/partials/progress-list.blade.php
@@ -0,0 +1,106 @@
+{{-- 개발 진행 중 목록 --}}
+<div class="bg-white rounded-lg shadow-sm overflow-hidden flex flex-col min-h-0">
+    <div class="bg-purple-500 text-white px-4 py-3 flex items-center gap-2 flex-shrink-0">
+        <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 20l4-16m4 4l4 4-4 4M6 16l-4-4 4-4" />
+        </svg>
+        <span class="font-semibold">개발 진행중</span>
+        <span class="ml-auto bg-purple-600 px-2 py-0.5 rounded-full text-xs">{{ $progressItems->total() }}건</span>
+    </div>
+    <div class="overflow-y-auto flex-1">
+        <div class="divide-y divide-gray-200">
+            @forelse($progressItems as $item)
+            @php
+                $tenant = $item->tenant;
+                $companyName = $tenant?->company_name ?? '알 수 없음';
+                $currentHqStep = $hqStatusOrder[$item->hq_status ?? 'pending'] ?? 0;
+            @endphp
+            <div class="p-4 hover:bg-purple-50 transition" id="progress-row-{{ $item->id }}">
+                <div class="flex justify-between items-start mb-2">
+                    <div>
+                        <div class="font-medium text-gray-900 text-sm">{{ $companyName }}</div>
+                        <div class="text-xs text-gray-500">{{ $tenant?->business_number ?? '-' }}</div>
+                    </div>
+                    <div class="text-xs text-gray-400">{{ $item->updated_at->format('m/d') }}</div>
+                </div>
+
+                {{-- 7단계 프로그레스 바 --}}
+                <div class="mb-3">
+                    <div class="flex items-center gap-0.5">
+                        @foreach($hqStatuses as $statusKey => $statusLabel)
+                            @if($statusKey !== 'pending')
+                            @php
+                                $stepNum = $hqStatusOrder[$statusKey];
+                                $isCompleted = $stepNum < $currentHqStep;
+                                $isCurrent = $stepNum === $currentHqStep;
+                            @endphp
+                            <div class="group relative flex-1">
+                                <div class="h-2 rounded-full transition-all {{ $isCompleted ? 'bg-purple-500' : ($isCurrent ? 'bg-purple-300' : 'bg-gray-200') }}"></div>
+                                <div class="absolute bottom-full left-1/2 -translate-x-1/2 mb-1 px-2 py-1 bg-gray-800 text-white text-xs rounded opacity-0 group-hover:opacity-100 transition-opacity whitespace-nowrap z-10 pointer-events-none">
+                                    {{ $statusLabel }}
+                                </div>
+                            </div>
+                            @endif
+                        @endforeach
+                    </div>
+                    <div class="text-xs text-purple-600 font-medium mt-1 text-center">{{ $item->hq_status_label }}</div>
+                </div>
+
+                {{-- 상태 변경 드롭다운 --}}
+                <div class="flex items-center gap-2 mb-3">
+                    <select id="status-select-{{ $item->id }}"
+                            class="flex-1 text-xs border border-gray-300 rounded px-2 py-1 focus:outline-none focus:ring-1 focus:ring-purple-500">
+                        @foreach($hqStatuses as $statusKey => $statusLabel)
+                            @if($statusKey !== 'pending')
+                            <option value="{{ $statusKey }}" {{ $item->hq_status === $statusKey ? 'selected' : '' }}>
+                                {{ $statusLabel }}
+                            </option>
+                            @endif
+                        @endforeach
+                    </select>
+                    <button type="button"
+                            onclick="updateStatus({{ $item->id }}, '{{ addslashes($companyName) }}')"
+                            class="px-2 py-1 bg-purple-500 hover:bg-purple-600 text-white text-xs font-medium rounded transition">
+                        변경
+                    </button>
+                </div>
+
+                {{-- 담당자 정보 --}}
+                <div class="text-xs text-gray-500 mb-2">
+                    <span class="inline-flex items-center gap-1">
+                        <svg class="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                            <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M16 7a4 4 0 11-8 0 4 4 0 018 0zM12 14a7 7 0 00-7 7h14a7 7 0 00-7-7z" />
+                        </svg>
+                        영업: {{ $item->salesPartner?->user?->name ?? '-' }}
+                    </span>
+                    <span class="mx-2">|</span>
+                    <span class="inline-flex items-center gap-1">
+                        매니저: {{ $item->manager?->name ?? '-' }}
+                    </span>
+                </div>
+
+                {{-- 상세 버튼 --}}
+                <div class="flex items-center justify-end">
+                    <button type="button"
+                            onclick="openDetailModal({{ $item->id }})"
+                            class="px-2 py-1 bg-gray-400 hover:bg-gray-500 text-white text-xs font-medium rounded transition">
+                        상세
+                    </button>
+                </div>
+            </div>
+            @empty
+            <div class="p-8 text-center text-gray-500 text-sm">
+                <svg class="w-12 h-12 mx-auto text-gray-300 mb-2" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M10 20l4-16m4 4l4 4-4 4M6 16l-4-4 4-4" />
+                </svg>
+                개발 진행 중인 항목이 없습니다.
+            </div>
+            @endforelse
+        </div>
+    </div>
+    @if($progressItems->hasPages())
+    <div class="px-4 py-2 border-t border-gray-200 flex-shrink-0 bg-gray-50">
+        {{ $progressItems->withQueryString()->links() }}
+    </div>
+    @endif
+</div>
diff --git a/resources/views/sales/development/partials/reject-modal.blade.php b/resources/views/sales/development/partials/reject-modal.blade.php
new file mode 100644
index 00000000..bc00c64d
--- /dev/null
+++ b/resources/views/sales/development/partials/reject-modal.blade.php
@@ -0,0 +1,32 @@
+{{-- 반려 사유 모달 --}}
+<div id="rejectModal" class="hidden fixed inset-0 z-50 overflow-y-auto">
+    <div class="fixed inset-0 bg-black bg-opacity-50 transition-opacity"></div>
+    <div class="flex min-h-full items-center justify-center p-4">
+        <div class="relative bg-white rounded-xl shadow-2xl w-full max-w-md p-6">
+            <h3 class="text-lg font-semibold text-gray-900 mb-4">반려 사유 입력</h3>
+            <p class="text-sm text-gray-600 mb-4">
+                <span id="rejectItemName" class="font-medium text-red-600"></span>의 개발 승인을 반려합니다.
+            </p>
+            <form id="rejectForm" onsubmit="submitReject(event)">
+                <input type="hidden" id="rejectItemId" name="item_id">
+                <div class="mb-4">
+                    <label class="block text-sm font-medium text-gray-700 mb-1">반려 사유 <span class="text-red-500">*</span></label>
+                    <textarea name="rejection_reason" id="rejectionReason" rows="4" required
+                              class="w-full px-3 py-2 border border-gray-300 rounded-lg focus:outline-none focus:ring-2 focus:ring-red-500"
+                              placeholder="반려 사유를 입력하세요..."></textarea>
+                    <p class="mt-1 text-xs text-gray-500">반려 사유는 고객의 메모에 기록됩니다.</p>
+                </div>
+                <div class="flex justify-end gap-3">
+                    <button type="button" onclick="closeRejectModal()"
+                            class="px-4 py-2 border border-gray-300 rounded-lg text-gray-700 hover:bg-gray-50 transition">
+                        취소
+                    </button>
+                    <button type="submit"
+                            class="px-4 py-2 bg-red-600 hover:bg-red-700 text-white rounded-lg transition">
+                        반려 처리
+                    </button>
+                </div>
+            </form>
+        </div>
+    </div>
+</div>
diff --git a/routes/web.php b/routes/web.php
index c6f3d3c2..9e943993 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -887,6 +887,20 @@
     Route::post('managers/approvals/{id}/approve', [\App\Http\Controllers\Sales\SalesManagerController::class, 'approveFromList'])->name('managers.approvals.approve');
     Route::post('managers/approvals/{id}/reject', [\App\Http\Controllers\Sales\SalesManagerController::class, 'rejectFromList'])->name('managers.approvals.reject');
 
+    // 개발 승인 관리 (본사 관리자 전용)
+    Route::prefix('development')->name('development.')->group(function () {
+        Route::get('/approvals', [\App\Http\Controllers\Sales\SalesDevelopmentApprovalController::class, 'index'])
+            ->name('approvals.index');
+        Route::post('/approvals/{id}/approve', [\App\Http\Controllers\Sales\SalesDevelopmentApprovalController::class, 'approve'])
+            ->name('approvals.approve');
+        Route::post('/approvals/{id}/reject', [\App\Http\Controllers\Sales\SalesDevelopmentApprovalController::class, 'reject'])
+            ->name('approvals.reject');
+        Route::post('/approvals/{id}/status', [\App\Http\Controllers\Sales\SalesDevelopmentApprovalController::class, 'updateStatus'])
+            ->name('approvals.status');
+        Route::get('/approvals/{id}/detail', [\App\Http\Controllers\Sales\SalesDevelopmentApprovalController::class, 'detail'])
+            ->name('approvals.detail');
+    });
+
     // 영업 담당자 관리
     Route::resource('managers', \App\Http\Controllers\Sales\SalesManagerController::class);
     Route::get('managers/{id}/modal-show', [\App\Http\Controllers\Sales\SalesManagerController::class, 'modalShow'])->name('managers.modal-show');