feat(WEB): 리스트 페이지 권한 시스템 통합 및 중복 권한 로직 제거

- PermissionContext 기능 확장 (권한 조회 액션 추가) - usePermission 훅 개선 - 회계 모듈 권한 통합: 매입/매출/입금/지출/채권/거래처/어음/일보/부실채권 - 인사 모듈 권한 통합: 근태/카드/급여 관리 - 전자결재 권한 통합: 기안함/결재함 - 게시판/품목/단가/팝업/구독 리스트 권한 적용 - UniversalListPage 권한 연동 - 각 컴포넌트 중복 권한 체크 코드 제거 (-828줄) - 권한 검증 QA 체크리스트 추가 Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>
2026-02-03 16:46:48 +09:00
parent e111f7b362
commit 17c16028b1
31 changed files with 1016 additions and 828 deletions
--- a/src/components/accounting/BadDebtCollection/index.tsx
+++ b/src/components/accounting/BadDebtCollection/index.tsx
@@ -15,8 +15,7 @@ export { BadDebtDetailClientV2 } from './BadDebtDetailClientV2';

 import { useState, useMemo, useCallback, useTransition } from 'react';
 import { useRouter } from 'next/navigation';
-import { AlertTriangle, Pencil, Trash2, Eye } from 'lucide-react';
-import { Button } from '@/components/ui/button';
+import { AlertTriangle } from 'lucide-react';
 import { Checkbox } from '@/components/ui/checkbox';
 import { Badge } from '@/components/ui/badge';
 import { Switch } from '@/components/ui/switch';
@@ -55,7 +54,6 @@ const tableColumns = [
  { key: 'managerName', label: '담당자', className: 'w-[100px]' },
  { key: 'status', label: '상태', className: 'text-center w-[100px]' },
  { key: 'setting', label: '설정', className: 'text-center w-[80px]' },
-  { key: 'actions', label: '작업', className: 'text-center w-[120px]' },
 ];

 // ===== Props 타입 정의 =====
@@ -103,13 +101,6 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
    [router]
  );

-  const handleEdit = useCallback(
-    (item: BadDebtRecord) => {
-      router.push(`/ko/accounting/bad-debt-collection/${item.id}?mode=edit`);
-    },
-    [router]
-  );
-
  // 설정 토글 핸들러 (API 호출)
  const handleSettingToggle = useCallback(
    (id: string, checked: boolean) => {
@@ -406,29 +397,6 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
              disabled={isPending}
            />
          </TableCell>
-          {/* 작업 */}
-          <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-            {handlers.isSelected && (
-              <div className="flex items-center justify-center gap-1">
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8"
-                  onClick={() => handleEdit(item)}
-                >
-                  <Pencil className="h-4 w-4" />
-                </Button>
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="h-4 w-4" />
-                </Button>
-              </div>
-            )}
-          </TableCell>
        </TableRow>
      ),

@@ -454,25 +422,6 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
            { label: '발생일', value: item.occurrenceDate },
            { label: '담당자', value: item.assignedManager?.name || '-' },
          ]}
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 w-full">
-                <Button variant="outline" className="flex-1" onClick={() => handleRowClick(item)}>
-                  <Eye className="w-4 h-4 mr-2" /> 상세
-                </Button>
-                <Button variant="outline" className="flex-1" onClick={() => handleEdit(item)}>
-                  <Pencil className="w-4 h-4 mr-2" /> 수정
-                </Button>
-                <Button
-                  variant="outline"
-                  className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      ),
    }),
@@ -484,7 +433,6 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
      sortOption,
      statsData,
      handleRowClick,
-      handleEdit,
      handleSettingToggle,
      isPending,
    ]
--- a/src/components/accounting/BillManagement/BillManagementClient.tsx
+++ b/src/components/accounting/BillManagement/BillManagementClient.tsx
@@ -15,8 +15,6 @@ import { useRouter } from 'next/navigation';
 import {
  FileText,
  Plus,
-  Pencil,
-  Trash2,
  Save,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -196,7 +194,6 @@ export function BillManagementClient({
    { key: 'maturityDate', label: '만기일' },
    { key: 'installmentCount', label: '차수', className: 'text-center' },
    { key: 'status', label: '상태', className: 'text-center' },
-    { key: 'actions', label: '작업', className: 'text-center w-[80px]' },
  ], []);

  // ===== 테이블 행 렌더링 =====
@@ -232,31 +229,9 @@ export function BillManagementClient({
            {getBillStatusLabel(item.billType, item.status)}
          </Badge>
        </TableCell>
-        <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-          {handlers.isSelected && (
-            <div className="flex items-center justify-center gap-1">
-              <Button
-                variant="ghost"
-                size="icon"
-                className="h-8 w-8 text-gray-600 hover:text-gray-700 hover:bg-gray-50"
-                onClick={() => router.push(`/ko/accounting/bills/${item.id}?mode=edit`)}
-              >
-                <Pencil className="h-4 w-4" />
-              </Button>
-              <Button
-                variant="ghost"
-                size="icon"
-                className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                onClick={() => handleDeleteClick(item.id)}
-              >
-                <Trash2 className="h-4 w-4" />
-              </Button>
-            </div>
-          )}
-        </TableCell>
      </TableRow>
    );
-  }, [handleRowClick, handleDeleteClick, router]);
+  }, [handleRowClick]);

  // ===== 모바일 카드 렌더링 =====
  const renderMobileCard = useCallback((
@@ -289,26 +264,10 @@ export function BillManagementClient({
            <InfoField label="만기일" value={item.maturityDate} />
          </div>
        }
-        actions={
-          handlers.isSelected ? (
-            <div className="flex gap-2 w-full">
-              <Button variant="outline" className="flex-1" onClick={() => router.push(`/ko/accounting/bills/${item.id}?mode=edit`)}>
-                <Pencil className="w-4 h-4 mr-2" /> 수정
-              </Button>
-              <Button
-                variant="outline"
-                className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                onClick={() => handleDeleteClick(item.id)}
-              >
-                <Trash2 className="w-4 h-4 mr-2" /> 삭제
-              </Button>
-            </div>
-          ) : undefined
-        }
        onCardClick={() => handleRowClick(item)}
      />
    );
-  }, [handleRowClick, handleDeleteClick, router]);
+  }, [handleRowClick]);

  // ===== 거래처 목록 (필터용) =====
  const vendorOptions = useMemo(() => {
--- a/src/components/accounting/DailyReport/index.tsx
+++ b/src/components/accounting/DailyReport/index.tsx
@@ -24,6 +24,7 @@ import { MATCH_STATUS_LABELS, MATCH_STATUS_COLORS } from './types';
 import { getNoteReceivables, getDailyAccounts, getDailyReportSummary, exportDailyReportExcel } from './actions';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { usePermission } from '@/hooks/usePermission';

 // ===== Props 인터페이스 =====
 interface DailyReportProps {
@@ -32,6 +33,7 @@ interface DailyReportProps {
 }

 export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts = [] }: DailyReportProps) {
+  const { canExport } = usePermission();
  // ===== 상태 관리 =====
  const [selectedDate, setSelectedDate] = useState(() => format(new Date(), 'yyyy-MM-dd'));
  const [noteReceivables, setNoteReceivables] = useState<NoteReceivableItem[]>(initialNoteReceivables);
@@ -217,10 +219,12 @@ export function DailyReport({ initialNoteReceivables = [], initialDailyAccounts
                )}
                새로고침
              </Button>
-              <Button variant="outline" size="sm" onClick={handleExcelDownload}>
-                <Download className="mr-2 h-4 w-4" />
-                엑셀 다운로드
-              </Button>
+              {canExport && (
+                <Button variant="outline" size="sm" onClick={handleExcelDownload}>
+                  <Download className="mr-2 h-4 w-4" />
+                  엑셀 다운로드
+                </Button>
+              )}
            </div>
          </div>
        </CardContent>
--- a/src/components/accounting/DepositManagement/index.tsx
+++ b/src/components/accounting/DepositManagement/index.tsx
@@ -17,10 +17,8 @@ import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
 import {
  Banknote,
-  Pencil,
  Plus,
  Save,
-  Trash2,
  RefreshCw,
  Search,
 } from 'lucide-react';
@@ -83,7 +81,6 @@ const tableColumns = [
  { key: 'vendorName', label: '거래처' },
  { key: 'note', label: '적요' },
  { key: 'depositType', label: '입금유형', className: 'text-center' },
-  { key: 'actions', label: '작업', className: 'text-center w-[80px]' },
 ];

 // ===== 컴포넌트 Props =====
@@ -150,10 +147,6 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
    router.push(`/ko/accounting/deposits/${item.id}?mode=view`);
  }, [router]);

-  const handleEdit = useCallback((item: DepositRecord) => {
-    router.push(`/ko/accounting/deposits/${item.id}?mode=edit`);
-  }, [router]);
-
  // 새로고침 핸들러
  const handleRefresh = useCallback(async () => {
    setIsRefreshing(true);
@@ -451,7 +444,6 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
          <TableCell></TableCell>
          <TableCell></TableCell>
          <TableCell></TableCell>
-          <TableCell></TableCell>
        </TableRow>
      ),

@@ -495,28 +487,6 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
                {DEPOSIT_TYPE_LABELS[item.depositType]}
              </Badge>
            </TableCell>
-            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-              {handlers.isSelected && (
-                <div className="flex items-center justify-center gap-1">
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-gray-600 hover:text-gray-700 hover:bg-gray-50"
-                    onClick={() => handleEdit(item)}
-                  >
-                    <Pencil className="h-4 w-4" />
-                  </Button>
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                    onClick={() => handlers.onDelete?.(item)}
-                  >
-                    <Trash2 className="h-4 w-4" />
-                  </Button>
-                </div>
-              )}
-            </TableCell>
          </TableRow>
        );
      },
@@ -542,22 +512,6 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
            { label: '입금액', value: `${(item.depositAmount ?? 0).toLocaleString()}원` },
            { label: '거래처', value: item.vendorName || '-' },
          ]}
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 w-full">
-                <Button variant="outline" className="flex-1" onClick={() => handleEdit(item)}>
-                  <Pencil className="w-4 h-4 mr-2" /> 수정
-                </Button>
-                <Button
-                  variant="outline"
-                  className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      ),
    }),
@@ -575,7 +529,6 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
      isRefreshing,
      searchQuery,
      handleRowClick,
-      handleEdit,
      handleRefresh,
      handleSaveAccountSubject,
    ]
--- a/src/components/accounting/ExpectedExpenseManagement/index.tsx
+++ b/src/components/accounting/ExpectedExpenseManagement/index.tsx
@@ -20,7 +20,6 @@ import {
  Calendar as CalendarIcon,
  FileText,
  Plus,
-  Pencil,
  Trash2,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -573,7 +572,6 @@ export function ExpectedExpenseManagement({
    { key: 'vendorName', label: '거래처' },
    { key: 'bankAccount', label: '계좌' },
    { key: 'approvalStatus', label: '전자결재', className: 'text-center' },
-    { key: 'actions', label: '작업', className: 'w-[100px] text-center' },
  ], []);

  // ===== 전자결재 상태 Badge 스타일 =====
@@ -603,7 +601,7 @@ export function ExpectedExpenseManagement({
    if (item.rowType === 'monthHeader') {
      return (
        <TableRow key={item.id} className="bg-gray-100 hover:bg-gray-100">
-          <TableCell colSpan={9} className="py-2 font-semibold text-gray-700">
+          <TableCell colSpan={8} className="py-2 font-semibold text-gray-700">
            {item.monthLabel}
          </TableCell>
        </TableRow>
@@ -621,7 +619,7 @@ export function ExpectedExpenseManagement({
          <TableCell className="text-right font-bold text-blue-700">
            {item.subtotalAmount?.toLocaleString()}
          </TableCell>
-          <TableCell colSpan={4}></TableCell>
+          <TableCell colSpan={3}></TableCell>
        </TableRow>
      );
    }
@@ -637,7 +635,7 @@ export function ExpectedExpenseManagement({
          <TableCell className="text-right font-bold text-red-600">
            {item.subtotalAmount?.toLocaleString()}
          </TableCell>
-          <TableCell colSpan={4}></TableCell>
+          <TableCell colSpan={3}></TableCell>
        </TableRow>
      );
    }
@@ -653,7 +651,7 @@ export function ExpectedExpenseManagement({
          <TableCell className="text-right font-bold">
            {item.subtotalAmount?.toLocaleString()}
          </TableCell>
-          <TableCell colSpan={4}></TableCell>
+          <TableCell colSpan={3}></TableCell>
        </TableRow>
      );
    }
@@ -669,7 +667,7 @@ export function ExpectedExpenseManagement({
          <TableCell className="text-right font-bold text-orange-600">
            {item.subtotalAmount?.toLocaleString()}원
          </TableCell>
-          <TableCell colSpan={4}></TableCell>
+          <TableCell colSpan={3}></TableCell>
        </TableRow>
      );
    }
@@ -700,35 +698,9 @@ export function ExpectedExpenseManagement({
        <TableCell className="text-center">
          {getApprovalStatusBadge(item.approvalStatus)}
        </TableCell>
-        <TableCell className="text-center">
-          <div className="flex items-center justify-center gap-1">
-            <Button
-              variant="ghost"
-              size="icon"
-              className="h-7 w-7"
-              onClick={(e) => {
-                e.stopPropagation();
-                handleOpenEditDialog(item);
-              }}
-            >
-              <Pencil className="h-4 w-4 text-gray-500" />
-            </Button>
-            <Button
-              variant="ghost"
-              size="icon"
-              className="h-7 w-7"
-              onClick={(e) => {
-                e.stopPropagation();
-                handleDeleteClick(item.id);
-              }}
-            >
-              <Trash2 className="h-4 w-4 text-red-500" />
-            </Button>
-          </div>
-        </TableCell>
      </TableRow>
    );
-  }, [selectedItems, toggleSelection, handleOpenEditDialog, handleDeleteClick]);
+  }, [selectedItems, toggleSelection]);

  // ===== 모바일 카드 렌더링 =====
  const renderMobileCard = useCallback((
--- a/src/components/accounting/PurchaseManagement/index.tsx
+++ b/src/components/accounting/PurchaseManagement/index.tsx
@@ -19,9 +19,7 @@ import { useRouter } from 'next/navigation';
 import { toast } from 'sonner';
 import {
  Receipt,
-  Pencil,
  Save,
-  Trash2,
  Search,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -76,7 +74,6 @@ const tableColumns = [
  { key: 'totalAmount', label: '합계금액', className: 'text-right' },
  { key: 'purchaseType', label: '매입유형', className: 'text-center' },
  { key: 'taxInvoice', label: '세금계산서 수취 확인', className: 'text-center' },
-  { key: 'actions', label: '작업', className: 'text-center w-[100px]' },
 ];

 export function PurchaseManagement() {
@@ -206,10 +203,6 @@ export function PurchaseManagement() {
    router.push(`/ko/accounting/purchase/${item.id}?mode=view`);
  }, [router]);

-  const handleEdit = useCallback((item: PurchaseRecord) => {
-    router.push(`/ko/accounting/purchase/${item.id}?mode=edit`);
-  }, [router]);
-
  // 토글 핸들러
  const handleTaxInvoiceToggle = useCallback(async (itemId: string, checked: boolean) => {
    setPurchaseData(prev => prev.map(item =>
@@ -418,7 +411,6 @@ export function PurchaseManagement() {
          <TableCell className="text-right font-bold">{tableTotals.totalAmount.toLocaleString()}</TableCell>
          <TableCell></TableCell>
          <TableCell></TableCell>
-          <TableCell></TableCell>
        </TableRow>
      ),

@@ -479,28 +471,6 @@ export function PurchaseManagement() {
                {item.taxInvoiceReceived && <span className="text-xs text-orange-500 font-medium">수취</span>}
              </div>
            </TableCell>
-            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-              {handlers.isSelected && (
-                <div className="flex items-center justify-center gap-1">
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-gray-600 hover:text-gray-700 hover:bg-gray-50"
-                    onClick={() => handleEdit(item)}
-                  >
-                    <Pencil className="h-4 w-4" />
-                  </Button>
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                    onClick={() => handlers.onDelete?.(item)}
-                  >
-                    <Trash2 className="h-4 w-4" />
-                  </Button>
-                </div>
-              )}
-            </TableCell>
          </TableRow>
        );
      },
@@ -527,22 +497,6 @@ export function PurchaseManagement() {
            { label: '공급가액', value: `${item.supplyAmount.toLocaleString()}원` },
            { label: '합계금액', value: `${item.totalAmount.toLocaleString()}원` },
          ]}
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 w-full">
-                <Button variant="outline" className="flex-1" onClick={() => handleEdit(item)}>
-                  <Pencil className="w-4 h-4 mr-2" /> 수정
-                </Button>
-                <Button
-                  variant="outline"
-                  className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      ),
    }),
@@ -557,7 +511,6 @@ export function PurchaseManagement() {
      tableTotals,
      searchQuery,
      handleRowClick,
-      handleEdit,
      handleTaxInvoiceToggle,
      handleSaveAccountSubject,
    ]
--- a/src/components/accounting/ReceivablesStatus/index.tsx
+++ b/src/components/accounting/ReceivablesStatus/index.tsx
@@ -32,6 +32,7 @@ import {
 import { getReceivablesList, getReceivablesSummary, updateOverdueStatus, updateMemos, exportReceivablesExcel } from './actions';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { usePermission } from '@/hooks/usePermission';

 // ===== Props 인터페이스 =====
 interface ReceivablesStatusProps {
@@ -63,6 +64,7 @@ const generateYearOptions = (): Array<{ value: number; label: string }> => {
 const categoryOrder: CategoryType[] = ['sales', 'deposit', 'bill', 'receivable'];

 export function ReceivablesStatus({ highlightVendorId, initialData, initialSummary }: ReceivablesStatusProps) {
+  const { canExport } = usePermission();
  // ===== Refs =====
  const highlightRowRef = useRef<HTMLTableRowElement>(null);

@@ -403,14 +405,16 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
                )}
                새로고침
              </Button>
-              <Button
-                variant="outline"
-                size="sm"
-                onClick={handleExcelDownload}
-              >
-                <Download className="mr-2 h-4 w-4" />
-                엑셀 다운로드
-              </Button>
+              {canExport && (
+                <Button
+                  variant="outline"
+                  size="sm"
+                  onClick={handleExcelDownload}
+                >
+                  <Download className="mr-2 h-4 w-4" />
+                  엑셀 다운로드
+                </Button>
+              )}
              <Button
                size="sm"
                onClick={handleSave}
--- a/src/components/accounting/SalesManagement/index.tsx
+++ b/src/components/accounting/SalesManagement/index.tsx
@@ -19,9 +19,7 @@ import { useRouter } from 'next/navigation';
 import { toast } from 'sonner';
 import {
  Receipt,
-  Pencil,
  Save,
-  Trash2,
  Search,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -78,7 +76,6 @@ const tableColumns = [
  { key: 'salesType', label: '매출유형', className: 'text-center' },
  { key: 'taxInvoice', label: '세금계산서 발행완료', className: 'text-center' },
  { key: 'transactionStatement', label: '거래명세서 발행완료', className: 'text-center' },
-  { key: 'actions', label: '작업', className: 'text-center w-[80px]' },
 ];

 // ===== Props 타입 =====
@@ -186,10 +183,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
    router.push(`/ko/accounting/sales/${item.id}?mode=view`);
  }, [router]);

-  const handleEdit = useCallback((item: SalesRecord) => {
-    router.push(`/ko/accounting/sales/${item.id}?mode=edit`);
-  }, [router]);
-
  const handleCreate = useCallback(() => {
    router.push('/ko/accounting/sales?mode=new');
  }, [router]);
@@ -424,7 +417,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
          <TableCell></TableCell>
          <TableCell></TableCell>
          <TableCell></TableCell>
-          <TableCell></TableCell>
        </TableRow>
      ),

@@ -479,28 +471,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
              {item.transactionStatementIssued && <span className="text-xs text-orange-500 font-medium">발행</span>}
            </div>
          </TableCell>
-          <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-            {handlers.isSelected && (
-              <div className="flex items-center justify-center gap-1">
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8 text-gray-600 hover:text-gray-700 hover:bg-gray-50"
-                  onClick={() => handleEdit(item)}
-                >
-                  <Pencil className="h-4 w-4" />
-                </Button>
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="h-4 w-4" />
-                </Button>
-              </div>
-            )}
-          </TableCell>
        </TableRow>
      ),

@@ -525,22 +495,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
            { label: '매출금액', value: `${item.totalAmount.toLocaleString()}원` },
            { label: '미수금액', value: item.outstandingAmount > 0 ? `${item.outstandingAmount.toLocaleString()}원` : '-' },
          ]}
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 w-full">
-                <Button variant="outline" className="flex-1" onClick={() => handleEdit(item)}>
-                  <Pencil className="w-4 h-4 mr-2" /> 수정
-                </Button>
-                <Button
-                  variant="outline"
-                  className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                  onClick={() => handlers.onDelete?.(item)}
-                >
-                  <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      ),
    }),
@@ -555,7 +509,6 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
      tableTotals,
      searchQuery,
      handleRowClick,
-      handleEdit,
      handleCreate,
      handleTaxInvoiceToggle,
      handleTransactionStatementToggle,
--- a/src/components/accounting/VendorLedger/index.tsx
+++ b/src/components/accounting/VendorLedger/index.tsx
@@ -29,6 +29,7 @@ import type { VendorLedgerItem, VendorLedgerSummary } from './types';
 import { getVendorLedgerList, getVendorLedgerSummary, exportVendorLedgerExcel } from './actions';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { usePermission } from '@/hooks/usePermission';

 // ===== 테이블 컬럼 정의 =====
 const tableColumns = [
@@ -59,6 +60,7 @@ export function VendorLedger({
  initialPagination,
 }: VendorLedgerProps) {
  const router = useRouter();
+  const { canExport } = usePermission();

  // ===== 외부 상태 (UniversalListPage 외부에서 관리) =====
  const [data, setData] = useState<VendorLedgerItem[]>(initialData);
@@ -221,10 +223,12 @@ export function VendorLedger({

      // 헤더 액션 (엑셀 다운로드) - 함수로 변환
      headerActions: () => (
-        <Button variant="outline" size="sm" onClick={handleExcelDownload}>
-          <Download className="mr-2 h-4 w-4" />
-          엑셀 다운로드
-        </Button>
+        canExport ? (
+          <Button variant="outline" size="sm" onClick={handleExcelDownload}>
+            <Download className="mr-2 h-4 w-4" />
+            엑셀 다운로드
+          </Button>
+        ) : null
      ),

      // 테이블 푸터 (합계 행)
--- a/src/components/accounting/VendorManagement/index.tsx
+++ b/src/components/accounting/VendorManagement/index.tsx
@@ -14,11 +14,7 @@ import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
 import {
  Building2,
-  Pencil,
-  Trash2,
-  Eye,
 } from 'lucide-react';
-import { Button } from '@/components/ui/button';
 import { TableRow, TableCell } from '@/components/ui/table';
 import { Checkbox } from '@/components/ui/checkbox';
 import { Badge } from '@/components/ui/badge';
@@ -63,7 +59,6 @@ const tableColumns = [
  { key: 'transactionGrade', label: '거래등급', className: 'text-center w-[100px]' },
  { key: 'outstandingAmount', label: '미수금', className: 'text-right w-[120px]' },
  { key: 'badDebtStatus', label: '악성채권', className: 'text-center w-[90px]' },
-  { key: 'actions', label: '작업', className: 'text-center w-[150px]' },
 ];

 // ===== 컴포넌트 Props =====
@@ -94,13 +89,6 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
    [router]
  );

-  const handleEdit = useCallback(
-    (vendor: Vendor) => {
-      router.push(`/ko/accounting/vendors/${vendor.id}?mode=edit`);
-    },
-    [router]
-  );
-
  // ===== UniversalListPage Config =====
  const config: UniversalListConfig<Vendor> = useMemo(
    () => ({
@@ -363,29 +351,6 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
              </Badge>
            )}
          </TableCell>
-          {/* 작업 */}
-          <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-            {handlers.isSelected && (
-              <div className="flex items-center justify-center gap-1">
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8"
-                  onClick={() => handleEdit(vendor)}
-                >
-                  <Pencil className="h-4 w-4" />
-                </Button>
-                <Button
-                  variant="ghost"
-                  size="icon"
-                  className="h-8 w-8 text-red-500 hover:text-red-600 hover:bg-red-50"
-                  onClick={() => handlers.onDelete?.(vendor)}
-                >
-                  <Trash2 className="h-4 w-4" />
-                </Button>
-              </div>
-            )}
-          </TableCell>
        </TableRow>
      ),

@@ -413,29 +378,10 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
            },
            { label: '결제일', value: `매입 ${vendor.purchasePaymentDay}일 / 매출 ${vendor.salesPaymentDay}일` },
          ]}
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 w-full">
-                <Button variant="outline" className="flex-1" onClick={() => handleRowClick(vendor)}>
-                  <Eye className="w-4 h-4 mr-2" /> 상세
-                </Button>
-                <Button variant="outline" className="flex-1" onClick={() => handleEdit(vendor)}>
-                  <Pencil className="w-4 h-4 mr-2" /> 수정
-                </Button>
-                <Button
-                  variant="outline"
-                  className="flex-1 text-red-500 border-red-200 hover:bg-red-50 hover:text-red-600"
-                  onClick={() => handlers.onDelete?.(vendor)}
-                >
-                  <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      ),
    }),
-    [initialData, stats, handleRowClick, handleEdit, router]
+    [initialData, stats, handleRowClick, router]
  );

  return <UniversalListPage config={config} initialData={initialData} />;
--- a/src/components/approval/ApprovalBox/index.tsx
+++ b/src/components/approval/ApprovalBox/index.tsx
@@ -9,7 +9,6 @@ import {
  Clock,
  FileX,
  Files,
-  Edit,
 } from 'lucide-react';
 import { toast } from 'sonner';
 import {
@@ -75,6 +74,7 @@ import {
  APPROVAL_STATUS_COLORS,
 } from './types';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { usePermission } from '@/hooks/usePermission';

 // ===== 통계 타입 =====
 interface InboxSummary {
@@ -87,6 +87,7 @@ interface InboxSummary {
 export function ApprovalBox() {
  const router = useRouter();
  const [isPending, startTransition] = useTransition();
+  const { canApprove } = usePermission();

  // ===== 상태 관리 =====
  const [activeTab, setActiveTab] = useState<ApprovalTabType>('all');
@@ -402,13 +403,6 @@ export function ApprovalBox() {
    }
  }, [selectedDocument, router]);

-  const handleEditClick = useCallback(
-    (item: ApprovalRecord) => {
-      router.push(`/ko/approval/draft/new?id=${item.id}&mode=edit`);
-    },
-    [router]
-  );
-
  const handleModalCopy = useCallback(() => {
    toast.info('문서 복제 기능은 준비 중입니다.');
    setIsModalOpen(false);
@@ -508,7 +502,6 @@ export function ApprovalBox() {
        { key: 'approver', label: '결재자' },
        { key: 'draftDate', label: '기안일시' },
        { key: 'status', label: '상태', className: 'text-center' },
-        { key: 'actions', label: '작업', className: 'w-[80px] text-center' },
      ],

      tabs: tabs,
@@ -591,7 +584,7 @@ export function ApprovalBox() {

      headerActions: ({ selectedItems, onClearSelection }) => (
        <>
-          {selectedItems.size > 0 && (
+          {selectedItems.size > 0 && canApprove && (
            <div className="ml-auto flex gap-2">
              <Button
                variant="default"
@@ -676,18 +669,6 @@ export function ApprovalBox() {
                {APPROVAL_STATUS_LABELS[item.status]}
              </Badge>
            </TableCell>
-            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-              {isSelected && (
-                <Button
-                  variant="ghost"
-                  size="sm"
-                  onClick={() => handleEditClick(item)}
-                  title="기안함 수정 페이지로 이동"
-                >
-                  <Edit className="h-4 w-4" />
-                </Button>
-              )}
-            </TableCell>
          </TableRow>
        );
      },
@@ -720,7 +701,7 @@ export function ApprovalBox() {
              </div>
            }
            actions={
-              item.status === 'pending' && isSelected ? (
+              item.status === 'pending' && isSelected && canApprove ? (
                <div className="flex gap-2">
                  <Button
                    variant="default"
@@ -813,8 +794,8 @@ export function ApprovalBox() {
              mode="inbox"
              onEdit={handleModalEdit}
              onCopy={handleModalCopy}
-              onApprove={handleModalApprove}
-              onReject={handleModalReject}
+              onApprove={canApprove ? handleModalApprove : undefined}
+              onReject={canApprove ? handleModalReject : undefined}
            />
          )}
        </>
@@ -834,7 +815,6 @@ export function ApprovalBox() {
      filterOption,
      sortOption,
      handleDocumentClick,
-      handleEditClick,
      approveDialogOpen,
      pendingSelectedItems,
      handleApproveConfirm,
@@ -848,6 +828,7 @@ export function ApprovalBox() {
      handleModalCopy,
      handleModalApprove,
      handleModalReject,
+      canApprove,
    ]
  );

--- a/src/components/approval/DraftBox/index.tsx
+++ b/src/components/approval/DraftBox/index.tsx
@@ -7,7 +7,6 @@ import {
  Send,
  Trash2,
  Plus,
-  Pencil,
  Bell,
 } from 'lucide-react';
 import { toast } from 'sonner';
@@ -466,7 +465,6 @@ export function DraftBox() {
        { key: 'approvers', label: '결재자' },
        { key: 'draftDate', label: '기안일시' },
        { key: 'status', label: '상태', className: 'text-center' },
-        { key: 'actions', label: '작업', className: 'text-center' },
      ],

      // 검색창 (공통 컴포넌트에서 자동 생성)
@@ -644,28 +642,6 @@ export function DraftBox() {
                {DOCUMENT_STATUS_LABELS[item.status]}
              </Badge>
            </TableCell>
-            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-              {isSelected && item.status === 'draft' && (
-                <div className="flex items-center justify-center gap-1">
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-gray-600 hover:text-gray-700 hover:bg-gray-50"
-                    onClick={() => handleDocumentClick(item)}
-                  >
-                    <Pencil className="h-4 w-4" />
-                  </Button>
-                  <Button
-                    variant="ghost"
-                    size="icon"
-                    className="h-8 w-8 text-red-600 hover:text-red-700 hover:bg-red-50"
-                    onClick={() => handleDeleteSingle(item.id)}
-                  >
-                    <Trash2 className="h-4 w-4" />
-                  </Button>
-                </div>
-              )}
-            </TableCell>
          </TableRow>
        );
      },
@@ -698,26 +674,6 @@ export function DraftBox() {
                />
              </div>
            }
-            actions={
-              isSelected && item.status === 'draft' ? (
-                <div className="flex gap-2">
-                  <Button
-                    variant="outline"
-                    className="flex-1"
-                    onClick={() => handleDocumentClick(item)}
-                  >
-                    <Pencil className="w-4 h-4 mr-2" /> 수정
-                  </Button>
-                  <Button
-                    variant="outline"
-                    className="flex-1 text-red-600"
-                    onClick={() => handleDeleteSingle(item.id)}
-                  >
-                    <Trash2 className="w-4 h-4 mr-2" /> 삭제
-                  </Button>
-                </div>
-              ) : undefined
-            }
            onClick={() => handleDocumentClick(item)}
          />
        );
--- a/src/components/board/BoardManagement/index.tsx
+++ b/src/components/board/BoardManagement/index.tsx
@@ -3,9 +3,8 @@
 export { BoardDetailClientV2 } from './BoardDetailClientV2';

 import { useRouter } from 'next/navigation';
-import { ClipboardList, Edit, Trash2, Plus } from 'lucide-react';
+import { ClipboardList, Plus } from 'lucide-react';
 import { Badge } from '@/components/ui/badge';
-import { Button } from '@/components/ui/button';
 import { Checkbox } from '@/components/ui/checkbox';
 import { TableRow, TableCell } from '@/components/ui/table';
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
@@ -88,7 +87,6 @@ const createBoardManagementConfig = (router: ReturnType<typeof useRouter>): Univ
    { key: 'status', label: '상태', className: 'min-w-[80px]' },
    { key: 'authorName', label: '작성자', className: 'min-w-[100px]' },
    { key: 'createdAt', label: '등록일시', className: 'min-w-[120px]' },
-    { key: 'actions', label: '작업', className: 'w-[100px] text-right' },
  ],

  // 탭 설정 (클라이언트 사이드 계산)
@@ -160,18 +158,6 @@ const createBoardManagementConfig = (router: ReturnType<typeof useRouter>): Univ
        </TableCell>
        <TableCell>{item.authorName}</TableCell>
        <TableCell>{formatDate(item.createdAt)}</TableCell>
-        <TableCell className="text-right" onClick={(e) => e.stopPropagation()}>
-          {isSelected && (
-            <div className="flex items-center justify-end gap-1">
-              <Button variant="ghost" size="sm" onClick={() => onEdit?.()} title="수정">
-                <Edit className="w-4 h-4" />
-              </Button>
-              <Button variant="ghost" size="sm" onClick={() => onDelete?.()} title="삭제">
-                <Trash2 className="w-4 h-4 text-red-500" />
-              </Button>
-            </div>
-          )}
-        </TableCell>
      </TableRow>
    );
  },
@@ -209,36 +195,6 @@ const createBoardManagementConfig = (router: ReturnType<typeof useRouter>): Univ
            <InfoField label="등록일시" value={formatDate(item.createdAt)} />
          </div>
        }
-        actions={
-          isSelected ? (
-            <div className="flex gap-2 flex-wrap">
-              <Button
-                variant="default"
-                size="default"
-                className="flex-1 min-w-[100px] h-11"
-                onClick={(e) => {
-                  e.stopPropagation();
-                  onEdit?.();
-                }}
-              >
-                <Edit className="h-4 w-4 mr-2" />
-                수정
-              </Button>
-              <Button
-                variant="outline"
-                size="default"
-                className="flex-1 min-w-[100px] h-11 border-red-200 text-red-600 hover:border-red-300 bg-transparent"
-                onClick={(e) => {
-                  e.stopPropagation();
-                  onDelete?.();
-                }}
-              >
-                <Trash2 className="h-4 w-4 mr-2" />
-                삭제
-              </Button>
-            </div>
-          ) : undefined
-        }
      />
    );
  },
--- a/src/components/common/ParentMenuRedirect.tsx
+++ b/src/components/common/ParentMenuRedirect.tsx
@@ -41,7 +41,7 @@ export function ParentMenuRedirect({ parentPath, fallbackPath }: ParentMenuRedir
      const findParentMenu = (items: any[], targetPath: string): any | null => {
        for (const item of items) {
          // 경로가 일치하는지 확인 (locale prefix 제거 후 비교)
-          const itemPath = item.path?.replace(/^\/[a-z]{2}\//, '/') || '';
+          const itemPath = item.path?.replace(/^\/(ko|en|ja)\//, '/') || '';
          if (itemPath === targetPath || item.path === targetPath) {
            return item;
          }
@@ -59,7 +59,7 @@ export function ParentMenuRedirect({ parentPath, fallbackPath }: ParentMenuRedir
      if (parentMenu && parentMenu.children && parentMenu.children.length > 0) {
        // 첫 번째 자식 메뉴의 경로로 리다이렉트
        const firstChild = parentMenu.children[0];
-        const firstChildPath = firstChild.path?.replace(/^\/[a-z]{2}\//, '/') || fallbackPath;
+        const firstChildPath = firstChild.path?.replace(/^\/(ko|en|ja)\//, '/') || fallbackPath;
        router.replace(firstChildPath);
      } else {
        // 자식이 없으면 fallback으로 이동
--- a/src/components/common/PermissionGuard.tsx
+++ b/src/components/common/PermissionGuard.tsx
@@ -40,6 +40,7 @@ export function PermissionGuard({
    update: permission.canUpdate,
    delete: permission.canDelete,
    approve: permission.canApprove,
+    export: permission.canExport,
  };

  if (!actionMap[action]) {
--- a/src/components/hr/AttendanceManagement/index.tsx
+++ b/src/components/hr/AttendanceManagement/index.tsx
@@ -9,7 +9,6 @@ import {
  Calendar,
  Plus,
  FileText,
-  Edit,
  Search,
 } from 'lucide-react';
 import type { ExcelColumn } from '@/lib/utils/excel-download';
@@ -277,7 +276,6 @@ export function AttendanceManagement() {
    { key: 'breakTime', label: '휴게', className: 'min-w-[60px]' },
    { key: 'overtime', label: '연장근무', className: 'min-w-[80px]' },
    { key: 'reason', label: '사유', className: 'min-w-[80px]' },
-    { key: 'actions', label: '작업', className: 'w-[60px] text-center' },
  ], []);

  // 체크박스 토글
@@ -631,18 +629,6 @@ export function AttendanceManagement() {
              </Button>
            ) : '-'}
          </TableCell>
-          <TableCell className="text-center">
-            {isSelected && (
-              <Button
-                variant="ghost"
-                size="sm"
-                onClick={() => handleEditAttendance(item)}
-                title="수정"
-              >
-                <Edit className="w-4 h-4" />
-              </Button>
-            )}
-          </TableCell>
        </TableRow>
      );
    },
@@ -687,21 +673,6 @@ export function AttendanceManagement() {
              )}
            </div>
          }
-          actions={
-            isSelected ? (
-              <div className="flex gap-2 flex-wrap">
-                <Button
-                  variant="default"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11"
-                  onClick={(e) => { e.stopPropagation(); handleEditAttendance(item); }}
-                >
-                  <Edit className="h-4 w-4 mr-2" />
-                  수정
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      );
    },
--- a/src/components/hr/CardManagement/index.tsx
+++ b/src/components/hr/CardManagement/index.tsx
@@ -2,7 +2,7 @@

 import { useState, useMemo, useCallback, useEffect, useRef } from 'react';
 import { useRouter } from 'next/navigation';
-import { CreditCard, Edit, Trash2, Plus, Search, RefreshCw } from 'lucide-react';
+import { CreditCard, Plus, Search, RefreshCw } from 'lucide-react';
 import { Input } from '@/components/ui/input';
 import { Button } from '@/components/ui/button';
 import { Badge } from '@/components/ui/badge';
@@ -126,7 +126,6 @@ export function CardManagement({ initialData }: CardManagementProps) {
    { key: 'department', label: '부서', className: 'min-w-[100px]' },
    { key: 'userName', label: '사용자', className: 'min-w-[100px]' },
    { key: 'position', label: '직책', className: 'min-w-[100px]' },
-    { key: 'actions', label: '작업', className: 'w-[100px] text-right' },
  ], []);

  // 체크박스 토글
@@ -188,15 +187,6 @@ export function CardManagement({ initialData }: CardManagementProps) {
    router.push(`/ko/hr/card-management/${row.id}?mode=view`);
  }, [router]);

-  const handleEdit = useCallback((id: string) => {
-    router.push(`/ko/hr/card-management/${id}?mode=edit`);
-  }, [router]);
-
-  const openDeleteDialog = useCallback((card: Card) => {
-    setCardToDelete(card);
-    setDeleteDialogOpen(true);
-  }, []);
-
  // ===== UniversalListPage 설정 =====
  const cardManagementConfig: UniversalListConfig<Card> = useMemo(() => ({
    title: '카드관리',
@@ -286,28 +276,6 @@ export function CardManagement({ initialData }: CardManagementProps) {
          <TableCell>{item.user?.departmentName || '-'}</TableCell>
          <TableCell>{item.user?.employeeName || '-'}</TableCell>
          <TableCell>{item.user?.positionName || '-'}</TableCell>
-          <TableCell className="text-right" onClick={(e) => e.stopPropagation()}>
-            {isSelected && (
-              <div className="flex items-center justify-end gap-1">
-                <Button
-                  variant="ghost"
-                  size="sm"
-                  onClick={() => handleEdit(item.id)}
-                  title="수정"
-                >
-                  <Edit className="w-4 h-4" />
-                </Button>
-                <Button
-                  variant="ghost"
-                  size="sm"
-                  onClick={() => openDeleteDialog(item)}
-                  title="삭제"
-                >
-                  <Trash2 className="w-4 h-4 text-red-500" />
-                </Button>
-              </div>
-            )}
-          </TableCell>
        </TableRow>
      );
    },
@@ -346,30 +314,6 @@ export function CardManagement({ initialData }: CardManagementProps) {
              <InfoField label="직책" value={item.user?.positionName || '-'} />
            </div>
          }
-          actions={
-            isSelected ? (
-              <div className="flex gap-2 flex-wrap">
-                <Button
-                  variant="default"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11"
-                  onClick={(e) => { e.stopPropagation(); handleEdit(item.id); }}
-                >
-                  <Edit className="h-4 w-4 mr-2" />
-                  수정
-                </Button>
-                <Button
-                  variant="outline"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11 border-red-200 text-red-600 hover:border-red-300 bg-transparent"
-                  onClick={(e) => { e.stopPropagation(); openDeleteDialog(item); }}
-                >
-                  <Trash2 className="h-4 w-4 mr-2" />
-                  삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      );
    },
@@ -398,8 +342,6 @@ export function CardManagement({ initialData }: CardManagementProps) {
    activeTab,
    handleAddCard,
    handleRowClick,
-    handleEdit,
-    openDeleteDialog,
    deleteDialogOpen,
    cardToDelete,
    handleDeleteCard,
--- a/src/components/hr/SalaryManagement/index.tsx
+++ b/src/components/hr/SalaryManagement/index.tsx
@@ -28,6 +28,7 @@ import {
  type FilterFieldConfig,
  type FilterValues,
 } from '@/components/templates/UniversalListPage';
+import { usePermission } from '@/hooks/usePermission';
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
 import { SalaryDetailDialog } from './SalaryDetailDialog';
 import {
@@ -52,6 +53,7 @@ import {
 import { isNextRedirectError } from '@/lib/utils/redirect-error';

 export function SalaryManagement() {
+  const { canExport } = usePermission();
  // ===== 상태 관리 =====
  const [searchQuery, setSearchQuery] = useState('');
  const [sortOption, setSortOption] = useState<SortOption>('rank');
@@ -427,10 +429,12 @@ export function SalaryManagement() {
          </>
        )}

-        <Button variant="outline" onClick={() => toast.info('엑셀 다운로드 기능은 준비 중입니다.')}>
-          <Download className="h-4 w-4 mr-2" />
-          엑셀 다운로드
-        </Button>
+        {canExport && (
+          <Button variant="outline" onClick={() => toast.info('엑셀 다운로드 기능은 준비 중입니다.')}>
+            <Download className="h-4 w-4 mr-2" />
+            엑셀 다운로드
+          </Button>
+        )}
      </div>
    ),

--- a/src/components/items/ItemListClient.tsx
+++ b/src/components/items/ItemListClient.tsx
@@ -13,12 +13,11 @@ import { useRouter } from 'next/navigation';
 import type { ItemMaster } from '@/types/item';
 import { ITEM_TYPE_LABELS } from '@/types/item';
 import { useCommonCodes } from '@/hooks/useCommonCodes';
-import { Button } from '@/components/ui/button';
 import { Badge } from '@/components/ui/badge';
 import { Checkbox } from '@/components/ui/checkbox';
 import { TableRow, TableCell } from '@/components/ui/table';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
-import { Search, Plus, Edit, Trash2, Package, FileDown, Upload } from 'lucide-react';
+import { Plus, Package, FileDown, Upload } from 'lucide-react';
 import { downloadExcelTemplate, parseExcelFile, type ExcelColumn, type TemplateColumn } from '@/lib/utils/excel-download';
 import { useItemList } from '@/hooks/useItemList';
 import { handleApiError } from '@/lib/api/error-handler';
@@ -418,7 +417,6 @@ export default function ItemListClient() {
      { key: 'specification', label: '규격', className: 'min-w-[100px]' },
      { key: 'unit', label: '단위', className: 'min-w-[60px]' },
      { key: 'isActive', label: '품목상태', className: 'min-w-[80px]' },
-      { key: 'actions', label: '작업', className: 'w-[120px] text-right' },
    ],

    // 클라이언트 사이드 필터링 (외부 useItemList 훅 사용)
@@ -485,8 +483,8 @@ export default function ItemListClient() {
      handlers: SelectionHandlers & RowClickHandlers<ItemMaster>
    ) => {
      return (
-        <TableRow key={item.id} className="hover:bg-muted/50">
-          <TableCell className="text-center">
+        <TableRow key={item.id} className="hover:bg-muted/50 cursor-pointer" onClick={() => handleView(item.itemCode, item.itemType, item.id)}>
+          <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
            <Checkbox
              checked={handlers.isSelected}
              onCheckedChange={handlers.onToggle}
@@ -524,34 +522,6 @@ export default function ItemListClient() {
              {item.isActive ? '활성' : '비활성'}
            </Badge>
          </TableCell>
-          <TableCell className="text-right">
-            <div className="flex items-center justify-end gap-1">
-              <Button
-                variant="ghost"
-                size="sm"
-                onClick={(e) => { e.stopPropagation(); handleView(item.itemCode, item.itemType, item.id); }}
-                title="상세 보기"
-              >
-                <Search className="w-4 h-4" />
-              </Button>
-              <Button
-                variant="ghost"
-                size="sm"
-                onClick={(e) => { e.stopPropagation(); handleEdit(item.itemCode, item.itemType, item.id); }}
-                title="수정"
-              >
-                <Edit className="w-4 h-4" />
-              </Button>
-              <Button
-                variant="ghost"
-                size="sm"
-                onClick={(e) => { e.stopPropagation(); openDeleteDialog(item.id, item.itemCode, item.itemType); }}
-                title="삭제"
-              >
-                <Trash2 className="w-4 h-4 text-red-500" />
-              </Button>
-            </div>
-          </TableCell>
        </TableRow>
      );
    },
@@ -599,39 +569,6 @@ export default function ItemListClient() {
              )}
            </div>
          }
-          actions={
-            handlers.isSelected ? (
-              <div className="flex gap-2 flex-wrap">
-                <Button
-                  variant="default"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11"
-                  onClick={(e) => { e.stopPropagation(); handleView(item.itemCode, item.itemType, item.id); }}
-                >
-                  <Search className="h-4 w-4 mr-2" />
-                  상세
-                </Button>
-                <Button
-                  variant="default"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11"
-                  onClick={(e) => { e.stopPropagation(); handleEdit(item.itemCode, item.itemType, item.id); }}
-                >
-                  <Edit className="h-4 w-4 mr-2" />
-                  수정
-                </Button>
-                <Button
-                  variant="outline"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11 border-red-200 text-red-600 hover:border-red-300 bg-[rgba(255,255,255,0)]"
-                  onClick={(e) => { e.stopPropagation(); openDeleteDialog(item.id, item.itemCode, item.itemType); }}
-                >
-                  <Trash2 className="h-4 w-4 mr-2" />
-                  삭제
-                </Button>
-              </div>
-            ) : undefined
-          }
        />
      );
    },
--- a/src/components/pricing/PricingListClient.tsx
+++ b/src/components/pricing/PricingListClient.tsx
@@ -13,9 +13,6 @@ import {
  Package,
  AlertCircle,
  CheckCircle2,
-  Plus,
-  Edit,
-  History,
  RefreshCw,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
@@ -213,7 +210,6 @@ export function PricingListClient({
    { key: 'marginRate', label: '마진율', className: 'min-w-[80px] text-right', hideOnMobile: true },
    { key: 'effectiveDate', label: '적용일', className: 'min-w-[100px]', hideOnMobile: true },
    { key: 'status', label: '상태', className: 'min-w-[80px]' },
-    { key: 'actions', label: '작업', className: 'w-[120px] text-right' },
  ];

  // 테이블 행 렌더링
@@ -284,41 +280,6 @@ export function PricingListClient({
            : '-'}
        </TableCell>
        <TableCell>{renderStatusBadge(item)}</TableCell>
-        <TableCell className="text-right">
-          <div className="flex items-center justify-end gap-1">
-            {item.status === 'not_registered' ? (
-              <Button
-                variant="ghost"
-                size="sm"
-                onClick={(e) => { e.stopPropagation(); handleRegister(item); }}
-                title="단가 등록"
-              >
-                <Plus className="w-4 h-4" />
-              </Button>
-            ) : (
-              <>
-                <Button
-                  variant="ghost"
-                  size="sm"
-                  onClick={(e) => { e.stopPropagation(); handleEdit(item); }}
-                  title="수정"
-                >
-                  <Edit className="w-4 h-4" />
-                </Button>
-                {item.currentRevision > 0 && (
-                  <Button
-                    variant="ghost"
-                    size="sm"
-                    onClick={(e) => { e.stopPropagation(); handleHistory(item); }}
-                    title="이력"
-                  >
-                    <History className="w-4 h-4" />
-                  </Button>
-                )}
-              </>
-            )}
-          </div>
-        </TableCell>
      </TableRow>
    );
  };
@@ -363,46 +324,6 @@ export function PricingListClient({
            />
          </div>
        }
-        actions={
-          isSelected ? (
-            <div className="flex gap-2 flex-wrap">
-              {item.status === 'not_registered' ? (
-                <Button
-                  variant="default"
-                  size="default"
-                  className="flex-1 min-w-[100px] h-11"
-                  onClick={(e) => { e.stopPropagation(); handleRegister(item); }}
-                >
-                  <Plus className="h-4 w-4 mr-2" />
-                  등록
-                </Button>
-              ) : (
-                <>
-                  <Button
-                    variant="default"
-                    size="default"
-                    className="flex-1 min-w-[100px] h-11"
-                    onClick={(e) => { e.stopPropagation(); handleEdit(item); }}
-                  >
-                    <Edit className="h-4 w-4 mr-2" />
-                    수정
-                  </Button>
-                  {item.currentRevision > 0 && (
-                    <Button
-                      variant="outline"
-                      size="default"
-                      className="flex-1 min-w-[100px] h-11"
-                      onClick={(e) => { e.stopPropagation(); handleHistory(item); }}
-                    >
-                      <History className="h-4 w-4 mr-2" />
-                      이력
-                    </Button>
-                  )}
-                </>
-              )}
-            </div>
-          ) : undefined
-        }
      />
    );
  };
--- a/src/components/settings/PopupManagement/PopupList.tsx
+++ b/src/components/settings/PopupManagement/PopupList.tsx
@@ -11,8 +11,7 @@

 import { useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
-import { Megaphone, Pencil, Trash2 } from 'lucide-react';
-import { Button } from '@/components/ui/button';
+import { Megaphone } from 'lucide-react';
 import { Checkbox } from '@/components/ui/checkbox';
 import { TableCell, TableRow } from '@/components/ui/table';
 import { Badge } from '@/components/ui/badge';
@@ -41,13 +40,6 @@ export function PopupList({ initialData }: PopupListProps) {
    [router]
  );

-  const handleEdit = useCallback(
-    (id: string) => {
-      router.push(`/ko/settings/popup-management/${id}?mode=edit`);
-    },
-    [router]
-  );
-
  const handleCreate = useCallback(() => {
    router.push('/ko/settings/popup-management?mode=new');
  }, [router]);
@@ -85,7 +77,6 @@ export function PopupList({ initialData }: PopupListProps) {
        { key: 'author', label: '작성자', className: 'w-[100px] text-center' },
        { key: 'createdAt', label: '등록일', className: 'w-[110px] text-center' },
        { key: 'period', label: '기간', className: 'w-[180px] text-center' },
-        { key: 'actions', label: '작업', className: 'w-[180px] text-center' },
      ],

      // 클라이언트 사이드 필터링
@@ -148,29 +139,6 @@ export function PopupList({ initialData }: PopupListProps) {
            <TableCell className="text-center">
              {item.startDate}~{item.endDate}
            </TableCell>
-            <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-              {handlers.isSelected && (
-                <div className="flex items-center justify-center gap-1">
-                  <Button
-                    variant="ghost"
-                    size="sm"
-                    onClick={() => handleEdit(item.id)}
-                    title="수정"
-                  >
-                    <Pencil className="h-4 w-4" />
-                  </Button>
-                  <Button
-                    variant="ghost"
-                    size="sm"
-                    onClick={() => handlers.onDelete?.(item)}
-                    title="삭제"
-                    className="text-destructive hover:text-destructive"
-                  >
-                    <Trash2 className="h-4 w-4" />
-                  </Button>
-                </div>
-              )}
-            </TableCell>
          </TableRow>
        );
      },
@@ -213,21 +181,6 @@ export function PopupList({ initialData }: PopupListProps) {
                  <div className="text-sm text-muted-foreground">
                    기간: {item.startDate} ~ {item.endDate}
                  </div>
-                  {handlers.isSelected && (
-                    <div className="flex gap-2 pt-2" onClick={(e) => e.stopPropagation()}>
-                      <Button variant="outline" size="sm" onClick={() => handleEdit(item.id)}>
-                        수정
-                      </Button>
-                      <Button
-                        variant="outline"
-                        size="sm"
-                        className="text-destructive"
-                        onClick={() => handlers.onDelete?.(item)}
-                      >
-                        삭제
-                      </Button>
-                    </div>
-                  )}
                </div>
              </div>
            </CardContent>
@@ -235,7 +188,7 @@ export function PopupList({ initialData }: PopupListProps) {
        );
      },
    }),
-    [handleRowClick, handleEdit, handleCreate]
+    [handleRowClick, handleCreate]
  );

  return <UniversalListPage config={config} initialData={initialData} />;
--- a/src/components/settings/SubscriptionManagement/SubscriptionClient.tsx
+++ b/src/components/settings/SubscriptionManagement/SubscriptionClient.tsx
@@ -10,6 +10,7 @@ import { ConfirmDialog } from '@/components/ui/confirm-dialog';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { toast } from 'sonner';
+import { usePermission } from '@/hooks/usePermission';
 import { cancelSubscription, requestDataExport } from './actions';
 import type { SubscriptionInfo } from './types';
 import { PLAN_LABELS, SUBSCRIPTION_STATUS_LABELS } from './types';
@@ -36,6 +37,7 @@ const formatCurrency = (amount: number): string => {
 };

 export function SubscriptionClient({ initialData }: SubscriptionClientProps) {
+  const { canExport } = usePermission();
  const [subscription, setSubscription] = useState<SubscriptionInfo>(initialData);
  const [showCancelDialog, setShowCancelDialog] = useState(false);
  const [isExporting, setIsExporting] = useState(false);
@@ -101,14 +103,16 @@ export function SubscriptionClient({ initialData }: SubscriptionClientProps) {
          icon={CreditCard}
          actions={
            <div className="flex items-center gap-2">
-              <Button
-                variant="outline"
-                onClick={handleExportData}
-                disabled={isExporting}
-              >
-                <Download className="w-4 h-4 mr-2" />
-                {isExporting ? '처리 중...' : '자료 내보내기'}
-              </Button>
+              {canExport && (
+                <Button
+                  variant="outline"
+                  onClick={handleExportData}
+                  disabled={isExporting}
+                >
+                  <Download className="w-4 h-4 mr-2" />
+                  {isExporting ? '처리 중...' : '자료 내보내기'}
+                </Button>
+              )}
              <Button
                variant="outline"
                className="border-red-200 text-red-600 hover:bg-red-50 hover:border-red-300"
--- a/src/components/templates/UniversalListPage/index.tsx
+++ b/src/components/templates/UniversalListPage/index.tsx
@@ -44,7 +44,7 @@ export function UniversalListPage<T>({
  const router = useRouter();
  const params = useParams();
  const locale = (params.locale as string) || 'ko';
-  const { canCreate: permCanCreate, canDelete: permCanDelete } = usePermission();
+  const { canCreate: permCanCreate, canDelete: permCanDelete, canExport } = usePermission();

  // ===== 상태 관리 =====
  // 원본 데이터 (클라이언트 사이드 필터링용)
@@ -679,7 +679,7 @@ export function UniversalListPage<T>({

  // 엑셀 다운로드 버튼 렌더링
  const renderExcelDownloadButton = useMemo(() => {
-    if (!config.excelDownload || config.excelDownload.enabled === false) {
+    if (!config.excelDownload || config.excelDownload.enabled === false || !canExport) {
      return null;
    }