diff --git a/CLAUDE.md b/CLAUDE.md
index ca070ed4..e7fed7c5 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -17,6 +17,68 @@ sam_project:
 
 ---
 
+## Git Workflow
+**Priority**: 🔴
+
+### 브랜치 구조
+| 브랜치 | 역할 | 커밋 상태 |
+|--------|------|-----------|
+| `develop` | 평소 작업 브랜치 (자유롭게) | 지저분해도 OK |
+| `stage` | QA/테스트 환경 | 기능별 squash 정리 |
+| `main` | 배포용 (기본 브랜치) | 검증된 것만 |
+| `feature/*` | 큰 기능/실험적 작업 시 | 선택적 사용 |
+
+### "git 올려줘" 단축 명령어
+`git 올려줘` 입력 시 **develop에 push**:
+1. `git status` → 2. `git diff --stat` → 3. `git add -A` → 4. `git commit` (자동 메시지) → 5. `git push origin develop`
+
+- `snapshot.txt`, `.DS_Store` 파일은 항상 제외
+- develop에서 자유롭게 커밋 (커밋 메시지 정리 불필요)
+
+### main에 올리기 (기능별 squash merge)
+사용자가 "main에 올려줘" 또는 특정 기능을 main에 올리라고 지시할 때만 실행.
+**절대 자동으로 main에 push하지 않음.**
+
+```bash
+# 기능별로 squash merge
+git checkout main
+git merge --squash develop   # 또는 cherry-pick으로 특정 커밋만 선별
+git commit -m "feat: [기능명]"
+git push origin main
+git checkout develop
+```
+
+기능별로 나눠서 올리는 경우:
+```bash
+# 예: "대시보드랑 거래처 main에 올려줘"
+git checkout main
+git cherry-pick --no-commit <대시보드커밋1> <대시보드커밋2>
+git commit -m "feat: CEO 대시보드 캘린더 기능 구현"
+
+git cherry-pick --no-commit <거래처커밋1> <거래처커밋2>
+git commit -m "feat: 거래처 관리 개선"
+
+git push origin main
+git checkout develop
+```
+
+**핵심: main에는 기능 단위 커밋만 → 문제 시 `git revert`로 해당 기능만 롤백 가능**
+
+### feature 브랜치 사용 기준
+| 상황 | 방법 |
+|------|------|
+| 일반 작업 | develop에서 바로 |
+| 1주일+ 걸리는 큰 기능 | feature/* 따서 작업 |
+| 실험적 시도 | feature/* 따서 작업 |
+| 백엔드와 동시 수정 건 | 각자 feature/* 권장 |
+
+### 금지 사항
+- ❌ main에 직접 커밋/push
+- ❌ `git push --force` (main/develop)
+- ❌ 사용자 지시 없이 main에 merge
+
+---
+
 ## Client Component 사용 원칙
 **Priority**: 🔴
 
diff --git a/Jenkinsfile b/Jenkinsfile
index ef4607be..7780d3f9 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -8,13 +8,18 @@ pipeline {
 
     stages {
         stage('Checkout') {
-            steps { checkout scm }
+            steps {
+                slackSend channel: '#product_infra', color: '#439FE0',
+                    message: "🚀 *react* 빌드 시작 (`${env.BRANCH_NAME}`)\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                checkout scm
+            }
         }
 
         stage('Prepare Env') {
             steps {
                 script {
                     if (env.BRANCH_NAME == 'main') {
+                        // main: Stage 빌드 먼저 (승인 후 Production 재빌드)
                         sh "cp /var/lib/jenkins/env-files/react/.env.stage .env.local"
                     } else {
                         def envFile = "/var/lib/jenkins/env-files/react/.env.${env.BRANCH_NAME}"
@@ -39,14 +44,10 @@ pipeline {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
                         rsync -az --delete \
-                            --exclude='.git' \
-                            --exclude='.env*' \
-                            --exclude='ecosystem.config.*' \
+                            --exclude='.git' --exclude='.env*' --exclude='ecosystem.config.*' \
                             .next package.json next.config.ts public node_modules \
                             ${DEPLOY_USER}@114.203.209.83:/home/webservice/react/
-
                         scp .env.local ${DEPLOY_USER}@114.203.209.83:/home/webservice/react/.env.local
-
                         ssh ${DEPLOY_USER}@114.203.209.83 'cd /home/webservice/react && pm2 restart sam-react'
                     """
                 }
@@ -60,13 +61,10 @@ pipeline {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
                         ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/react-stage/releases/${RELEASE_ID}'
-
                         rsync -az --delete \
                             .next package.json next.config.ts public node_modules \
                             ${DEPLOY_USER}@211.117.60.189:/home/webservice/react-stage/releases/${RELEASE_ID}/
-
                         scp .env.local ${DEPLOY_USER}@211.117.60.189:/home/webservice/react-stage/releases/${RELEASE_ID}/.env.local
-
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             ln -sfn /home/webservice/react-stage/releases/${RELEASE_ID} /home/webservice/react-stage/current &&
                             cd /home/webservice && pm2 reload sam-front-stage 2>/dev/null || pm2 start react-stage/current/node_modules/.bin/next --name sam-front-stage -- start -p 3100 &&
@@ -104,13 +102,10 @@ pipeline {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
                         ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/react/releases/${RELEASE_ID}'
-
                         rsync -az --delete \
                             .next package.json next.config.ts public node_modules \
                             ${DEPLOY_USER}@211.117.60.189:/home/webservice/react/releases/${RELEASE_ID}/
-
                         scp .env.local ${DEPLOY_USER}@211.117.60.189:/home/webservice/react/releases/${RELEASE_ID}/.env.local
-
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             ln -sfn /home/webservice/react/releases/${RELEASE_ID} /home/webservice/react/current &&
                             cd /home/webservice && pm2 reload sam-front &&
@@ -123,7 +118,13 @@ pipeline {
     }
 
     post {
-        success { echo '✅ react 배포 완료 (' + env.BRANCH_NAME + ')' }
-        failure { echo '❌ react 배포 실패 (' + env.BRANCH_NAME + ')' }
+        success {
+            slackSend channel: '#product_infra', color: 'good', tokenCredentialId: 'slack-token',
+                message: "✅ *react* 배포 성공 (`${env.BRANCH_NAME}`)\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+        }
+        failure {
+            slackSend channel: '#product_infra', color: 'danger', tokenCredentialId: 'slack-token',
+                message: "❌ *react* 배포 실패 (`${env.BRANCH_NAME}`)\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+        }
     }
-}
+}
\ No newline at end of file
diff --git a/src/components/auth/SignupPage.tsx b/src/components/auth/SignupPage.tsx
index a7fc3465..17412831 100644
--- a/src/components/auth/SignupPage.tsx
+++ b/src/components/auth/SignupPage.tsx
@@ -25,6 +25,7 @@ import {
 } from "lucide-react";
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from "@/components/ui/select";
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { extractDigits } from '@/lib/formatters';
 
 export function SignupPage() {
   const router = useRouter();
@@ -64,7 +65,7 @@ export function SignupPage() {
   // 사업자등록번호 자동 포맷팅 (000-00-00000)
   const formatBusinessNumber = (value: string) => {
     // 숫자만 추출
-    const numbers = value.replace(/[^\d]/g, '');
+    const numbers = extractDigits(value);
 
     // 최대 10자리까지만
     const limited = numbers.slice(0, 10);
@@ -87,7 +88,7 @@ export function SignupPage() {
   // 핸드폰 번호 자동 포맷팅 (010-1111-1111 or 010-111-1111)
   const formatPhoneNumber = (value: string) => {
     // 숫자만 추출
-    const numbers = value.replace(/[^\d]/g, '');
+    const numbers = extractDigits(value);
 
     // 최대 11자리까지만
     const limited = numbers.slice(0, 11);
diff --git a/src/components/business/CEODashboard/components.tsx b/src/components/business/CEODashboard/components.tsx
index 924e9523..52c4d1c2 100644
--- a/src/components/business/CEODashboard/components.tsx
+++ b/src/components/business/CEODashboard/components.tsx
@@ -1,5 +1,6 @@
 'use client';
 
+import { useState } from 'react';
 import {
   Check,
   AlertTriangle,
@@ -7,6 +8,7 @@ import {
   AlertCircle,
   TrendingUp,
   TrendingDown,
+  ChevronDown,
   type LucideIcon,
 } from 'lucide-react';
 import { Card, CardContent } from '@/components/ui/card';
@@ -18,18 +20,18 @@ import type { CheckPoint, CheckPointType, AmountCard, HighlightColor } from './t
 // 섹션별 컬러 테마 타입
 export type SectionColorTheme = 'blue' | 'purple' | 'orange' | 'green' | 'red' | 'amber' | 'cyan' | 'pink' | 'emerald' | 'indigo';
 
-// 컬러 테마별 스타일
-export const SECTION_THEME_STYLES: Record<SectionColorTheme, { bg: string; border: string; iconBg: string; labelColor: string; accentColor: string }> = {
-  blue: { bg: '#eff6ff', border: '#bfdbfe', iconBg: '#3b82f6', labelColor: '#1d4ed8', accentColor: '#3b82f6' },
-  purple: { bg: '#faf5ff', border: '#e9d5ff', iconBg: '#a855f7', labelColor: '#7c3aed', accentColor: '#a855f7' },
-  orange: { bg: '#fff7ed', border: '#fed7aa', iconBg: '#f97316', labelColor: '#ea580c', accentColor: '#f97316' },
-  green: { bg: '#f0fdf4', border: '#bbf7d0', iconBg: '#22c55e', labelColor: '#16a34a', accentColor: '#22c55e' },
-  red: { bg: '#fef2f2', border: '#fecaca', iconBg: '#ef4444', labelColor: '#dc2626', accentColor: '#ef4444' },
-  amber: { bg: '#fffbeb', border: '#fde68a', iconBg: '#f59e0b', labelColor: '#d97706', accentColor: '#f59e0b' },
-  cyan: { bg: '#ecfeff', border: '#a5f3fc', iconBg: '#06b6d4', labelColor: '#0891b2', accentColor: '#06b6d4' },
-  pink: { bg: '#fdf2f8', border: '#fbcfe8', iconBg: '#ec4899', labelColor: '#db2777', accentColor: '#ec4899' },
-  emerald: { bg: '#ecfdf5', border: '#a7f3d0', iconBg: '#10b981', labelColor: '#059669', accentColor: '#10b981' },
-  indigo: { bg: '#eef2ff', border: '#c7d2fe', iconBg: '#6366f1', labelColor: '#4f46e5', accentColor: '#6366f1' },
+// 컬러 테마별 스타일 (다크모드 지원 Tailwind 클래스)
+export const SECTION_THEME_STYLES: Record<SectionColorTheme, { bgClass: string; borderClass: string; iconBg: string; labelClass: string; accentColor: string }> = {
+  blue: { bgClass: 'bg-blue-50 dark:bg-blue-900/30', borderClass: 'border-blue-200 dark:border-blue-800', iconBg: '#3b82f6', labelClass: 'text-blue-700 dark:text-blue-300', accentColor: '#3b82f6' },
+  purple: { bgClass: 'bg-purple-50 dark:bg-purple-900/30', borderClass: 'border-purple-200 dark:border-purple-800', iconBg: '#a855f7', labelClass: 'text-purple-700 dark:text-purple-300', accentColor: '#a855f7' },
+  orange: { bgClass: 'bg-orange-50 dark:bg-orange-900/30', borderClass: 'border-orange-200 dark:border-orange-800', iconBg: '#f97316', labelClass: 'text-orange-700 dark:text-orange-300', accentColor: '#f97316' },
+  green: { bgClass: 'bg-green-50 dark:bg-green-900/30', borderClass: 'border-green-200 dark:border-green-800', iconBg: '#22c55e', labelClass: 'text-green-700 dark:text-green-300', accentColor: '#22c55e' },
+  red: { bgClass: 'bg-red-50 dark:bg-red-900/30', borderClass: 'border-red-200 dark:border-red-800', iconBg: '#ef4444', labelClass: 'text-red-700 dark:text-red-300', accentColor: '#ef4444' },
+  amber: { bgClass: 'bg-amber-50 dark:bg-amber-900/30', borderClass: 'border-amber-200 dark:border-amber-800', iconBg: '#f59e0b', labelClass: 'text-amber-700 dark:text-amber-300', accentColor: '#f59e0b' },
+  cyan: { bgClass: 'bg-cyan-50 dark:bg-cyan-900/30', borderClass: 'border-cyan-200 dark:border-cyan-800', iconBg: '#06b6d4', labelClass: 'text-cyan-700 dark:text-cyan-300', accentColor: '#06b6d4' },
+  pink: { bgClass: 'bg-pink-50 dark:bg-pink-900/30', borderClass: 'border-pink-200 dark:border-pink-800', iconBg: '#ec4899', labelClass: 'text-pink-700 dark:text-pink-300', accentColor: '#ec4899' },
+  emerald: { bgClass: 'bg-emerald-50 dark:bg-emerald-900/30', borderClass: 'border-emerald-200 dark:border-emerald-800', iconBg: '#10b981', labelClass: 'text-emerald-700 dark:text-emerald-300', accentColor: '#10b981' },
+  indigo: { bgClass: 'bg-indigo-50 dark:bg-indigo-900/30', borderClass: 'border-indigo-200 dark:border-indigo-800', iconBg: '#6366f1', labelClass: 'text-indigo-700 dark:text-indigo-300', accentColor: '#6366f1' },
 };
 
 /**
@@ -249,31 +251,21 @@ export const AmountCardItem = ({
     return formatKoreanAmount(amount);
   };
 
-  // 테마 적용 시 스타일
-  const cardStyle = themeStyle && !card.isHighlighted ? {
-    backgroundColor: themeStyle.bg,
-    borderColor: themeStyle.border,
-  } : undefined;
-
   return (
     <Card
       className={cn(
-        'relative',
+        'relative border',
         onClick && 'cursor-pointer hover:shadow-lg transition-all hover:scale-[1.02]',
-        card.isHighlighted && 'border-red-300 bg-red-50',
-        !themeStyle && !card.isHighlighted && 'border',
+        card.isHighlighted && 'border-red-300 bg-red-50 dark:border-red-700 dark:bg-red-900/30',
+        themeStyle && !card.isHighlighted && cn(themeStyle.bgClass, themeStyle.borderClass),
         className
       )}
-      style={cardStyle}
     >
       {/* 건수 뱃지 (오른쪽 상단) */}
       {showCountBadge && card.subLabel && (
         <div
-          className="absolute top-3 right-3 px-2 py-0.5 rounded-full text-xs font-bold"
-          style={{
-            backgroundColor: themeStyle ? themeStyle.iconBg : '#ef4444',
-            color: '#ffffff'
-          }}
+          className="absolute top-3 right-3 px-2 py-0.5 rounded-full text-xs font-bold text-white"
+          style={{ backgroundColor: themeStyle ? themeStyle.iconBg : '#ef4444' }}
         >
           {card.subLabel}
         </div>
@@ -299,9 +291,8 @@ export const AmountCardItem = ({
           <p
             className={cn(
               "text-sm font-medium truncate",
-              card.isHighlighted ? 'text-red-600' : 'text-muted-foreground'
+              card.isHighlighted ? 'text-red-600' : themeStyle ? themeStyle.labelClass : 'text-muted-foreground'
             )}
-            style={themeStyle && !card.isHighlighted ? { color: themeStyle.labelColor } : undefined}
           >
             {card.label}
           </p>
@@ -309,7 +300,7 @@ export const AmountCardItem = ({
 
         {/* 금액 */}
         <p className={cn(
-          "text-2xl font-bold",
+          "text-2xl font-bold text-foreground",
           card.isHighlighted && 'text-red-600'
         )}>
           {formatCardAmount(card.amount)}
@@ -318,11 +309,12 @@ export const AmountCardItem = ({
         {/* 트렌드 표시 (pill 형태, 금액 아래에 배치) */}
         {showTrend && trendValue && (
           <div
-            className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit"
-            style={{
-              backgroundColor: trendDirection === 'up' ? '#dcfce7' : '#fee2e2',
-              color: trendDirection === 'up' ? '#16a34a' : '#dc2626'
-            }}
+            className={cn(
+              "flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit",
+              trendDirection === 'up'
+                ? 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300'
+                : 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300'
+            )}
           >
             {trendDirection === 'up' ? (
               <TrendingUp className="h-3 w-3 shrink-0" />
@@ -360,10 +352,12 @@ export const AmountCardItem = ({
             {card.subLabel && card.subAmount === undefined && !card.previousLabel && (
               subLabelAsBadge && themeStyle ? (
                 <span
-                  className="text-xs font-medium px-2 py-0.5 rounded-full border truncate w-fit max-w-full"
+                  className={cn(
+                    "text-xs font-medium px-2 py-0.5 rounded-full border truncate w-fit max-w-full",
+                    themeStyle.labelClass
+                  )}
                   style={{
                     backgroundColor: `${themeStyle.iconBg}15`,
-                    color: themeStyle.labelColor,
                     borderColor: `${themeStyle.iconBg}30`,
                   }}
                 >
@@ -431,4 +425,69 @@ export const IssueCardItem = ({
       </CardContent>
     </Card>
   );
-};
\ No newline at end of file
+};
+
+/**
+ * 접기/펼치기 가능한 대시보드 카드
+ * - 다크 헤더 + 흰색 바디 패턴의 공통 컴포넌트
+ * - 헤더 클릭 시 바디 토글
+ */
+interface CollapsibleDashboardCardProps {
+  icon: React.ReactNode;
+  title: string;
+  subtitle?: string;
+  rightElement?: React.ReactNode;
+  children: React.ReactNode;
+  defaultOpen?: boolean;
+  bodyClassName?: string;
+}
+
+export function CollapsibleDashboardCard({
+  icon,
+  title,
+  subtitle,
+  rightElement,
+  children,
+  defaultOpen = true,
+  bodyClassName,
+}: CollapsibleDashboardCardProps) {
+  const [isOpen, setIsOpen] = useState(defaultOpen);
+
+  return (
+    <div className="rounded-xl border border-border lg:overflow-hidden">
+      <div
+        className={cn(
+          'bg-slate-800 dark:bg-slate-700 px-6 py-4 sticky top-12 z-10 lg:static cursor-pointer select-none',
+          isOpen ? 'rounded-t-xl' : 'rounded-xl'
+        )}
+        onClick={() => setIsOpen(!isOpen)}
+      >
+        <div className="flex flex-col items-center gap-2 lg:flex-row lg:items-center lg:justify-between">
+          <div className="flex flex-col items-center gap-2 lg:flex-row lg:gap-3">
+            <div className="bg-white/10 p-2 rounded-lg">
+              {icon}
+            </div>
+            <div className="text-center lg:text-left">
+              <h3 className="text-lg font-semibold text-white">{title}</h3>
+              {subtitle && <p className="text-sm text-slate-300">{subtitle}</p>}
+            </div>
+          </div>
+          <div className="flex items-center gap-2">
+            {rightElement}
+            <ChevronDown
+              className={cn(
+                'h-4 w-4 text-white/70 transition-transform duration-200',
+                !isOpen && '-rotate-90'
+              )}
+            />
+          </div>
+        </div>
+      </div>
+      {isOpen && (
+        <div className={cn('bg-card text-card-foreground', bodyClassName ?? 'p-6')}>
+          {children}
+        </div>
+      )}
+    </div>
+  );
+}
\ No newline at end of file
diff --git a/src/components/business/CEODashboard/dialogs/DashboardSettingsDialog.tsx b/src/components/business/CEODashboard/dialogs/DashboardSettingsDialog.tsx
index 85ddff71..96d0b139 100644
--- a/src/components/business/CEODashboard/dialogs/DashboardSettingsDialog.tsx
+++ b/src/components/business/CEODashboard/dialogs/DashboardSettingsDialog.tsx
@@ -889,7 +889,7 @@ export function DashboardSettingsDialog({
           ))}
         </div>
 
-        <DialogFooter className="flex gap-3 p-4 border-t border-gray-200 sm:justify-center">
+        <DialogFooter className="flex flex-row gap-3 p-4 border-t border-gray-200 justify-center">
           <Button
             variant="outline"
             onClick={handleCancel}
diff --git a/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx b/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
index 048d462c..976d385c 100644
--- a/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
+++ b/src/components/business/CEODashboard/modals/ScheduleDetailModal.tsx
@@ -126,35 +126,30 @@ export function ScheduleDetailModal({
 
   return (
     <Dialog open={isOpen} onOpenChange={(open) => !open && handleCancel()}>
-      <DialogContent className="w-[95vw] max-w-[480px] sm:max-w-[480px] p-6">
+      <DialogContent className="w-[95vw] max-w-[480px] sm:max-w-[480px] p-4 sm:p-6 max-h-[90vh] overflow-y-auto">
         <DialogHeader className="pb-2">
           <DialogTitle className="text-lg font-bold">일정 상세</DialogTitle>
         </DialogHeader>
 
-        <div className="space-y-6 py-4">
+        <div className="space-y-4 py-2">
           {/* 제목 */}
-          <div className="flex items-center gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0">
-              제목
-            </label>
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">제목</label>
             <Input
               value={formData.title}
               onChange={(e) => handleFieldChange('title', e.target.value)}
               placeholder="제목"
-              className="flex-1"
             />
           </div>
 
           {/* 대상 (부서) */}
-          <div className="flex items-center gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0">
-              대상
-            </label>
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">대상</label>
             <Select
               value={formData.department}
               onValueChange={(value) => handleFieldChange('department', value)}
             >
-              <SelectTrigger className="flex-1">
+              <SelectTrigger>
                 <SelectValue placeholder="부서명" />
               </SelectTrigger>
               <SelectContent>
@@ -168,33 +163,31 @@ export function ScheduleDetailModal({
           </div>
 
           {/* 기간 */}
-          <div className="flex items-center gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0">
-              기간
-            </label>
-            <div className="flex-1 flex items-center gap-2">
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">기간</label>
+            <div className="flex flex-col gap-2">
               <DatePicker
                 value={formData.startDate}
                 onChange={(value) => handleFieldChange('startDate', value)}
                 size="sm"
-                className="flex-1"
-              />
-              <span className="text-gray-400 px-1">~</span>
-              <DatePicker
-                value={formData.endDate}
-                onChange={(value) => handleFieldChange('endDate', value)}
-                size="sm"
-                className="flex-1"
+                className="w-full"
               />
+              <div className="flex items-center gap-2">
+                <span className="text-gray-400 text-xs">~</span>
+                <DatePicker
+                  value={formData.endDate}
+                  onChange={(value) => handleFieldChange('endDate', value)}
+                  size="sm"
+                  className="w-full"
+                />
+              </div>
             </div>
           </div>
 
           {/* 시간 */}
-          <div className="flex items-start gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0 pt-2">
-              시간
-            </label>
-            <div className="flex-1 space-y-3">
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">시간</label>
+            <div className="space-y-3">
               {/* 종일 체크박스 */}
               <div className="flex items-center gap-2">
                 <Checkbox
@@ -215,15 +208,15 @@ export function ScheduleDetailModal({
                     value={formData.startTime}
                     onChange={(value) => handleFieldChange('startTime', value)}
                     placeholder="시작 시간"
-                    className="flex-1"
+                    className="flex-1 min-w-0"
                     minuteStep={5}
                   />
-                  <span className="text-gray-400 px-1">~</span>
+                  <span className="text-gray-400 shrink-0">~</span>
                   <TimePicker
                     value={formData.endTime}
                     onChange={(value) => handleFieldChange('endTime', value)}
                     placeholder="종료 시간"
-                    className="flex-1"
+                    className="flex-1 min-w-0"
                     minuteStep={5}
                   />
                 </div>
@@ -232,11 +225,9 @@ export function ScheduleDetailModal({
           </div>
 
           {/* 색상 */}
-          <div className="flex items-center gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0">
-              색상
-            </label>
-            <div className="flex gap-3">
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">색상</label>
+            <div className="flex gap-3 flex-wrap">
               {COLOR_OPTIONS.map((color) => (
                 <button
                   key={color.value}
@@ -254,20 +245,18 @@ export function ScheduleDetailModal({
           </div>
 
           {/* 내용 */}
-          <div className="flex items-start gap-6">
-            <label className="w-10 text-sm font-medium text-gray-700 shrink-0 pt-2">
-              내용
-            </label>
+          <div className="space-y-1.5">
+            <label className="text-sm font-medium text-gray-700">내용</label>
             <Textarea
               value={formData.content}
               onChange={(e) => handleFieldChange('content', e.target.value)}
               placeholder="내용"
-              className="flex-1 min-h-[120px] resize-none"
+              className="min-h-[100px] resize-none"
             />
           </div>
         </div>
 
-        <DialogFooter className="flex gap-2 pt-2">
+        <DialogFooter className="flex flex-row gap-2 pt-2">
           {isEditMode && onDelete && (
             <Button
               variant="outline"
diff --git a/src/components/business/CEODashboard/sections/CalendarSection.tsx b/src/components/business/CEODashboard/sections/CalendarSection.tsx
index 7894f599..e7a823b9 100644
--- a/src/components/business/CEODashboard/sections/CalendarSection.tsx
+++ b/src/components/business/CEODashboard/sections/CalendarSection.tsx
@@ -2,7 +2,6 @@
 
 import { useState, useMemo, useEffect } from 'react';
 import { useRouter } from 'next/navigation';
-import { Card, CardContent } from '@/components/ui/card';
 import { Button } from '@/components/ui/button';
 import { Badge } from '@/components/ui/badge';
 import {
@@ -12,11 +11,12 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
-import { Plus, ExternalLink } from 'lucide-react';
+import { Plus, ExternalLink, ChevronLeft, ChevronRight, CalendarDays } from 'lucide-react';
 import { ScheduleCalendar } from '@/components/common/ScheduleCalendar';
 import type { ScheduleEvent } from '@/components/common/ScheduleCalendar/types';
 import { getCalendarEventsForYear, type CalendarEvent } from '@/constants/calendarEvents';
 import { useCalendarScheduleStore } from '@/stores/useCalendarScheduleStore';
+import { CollapsibleDashboardCard } from '../components';
 import type {
   CalendarScheduleItem,
   CalendarViewType,
@@ -46,16 +46,16 @@ const SCHEDULE_TYPE_COLORS: Record<string, string> = {
 
 // 이슈 뱃지별 색상
 const ISSUE_BADGE_COLORS: Record<TodayIssueListBadgeType, string> = {
-  '수주등록': 'bg-blue-100 text-blue-700',
-  '추심이슈': 'bg-purple-100 text-purple-700',
-  '안전재고': 'bg-orange-100 text-orange-700',
-  '지출 승인대기': 'bg-green-100 text-green-700',
-  '세금 신고': 'bg-red-100 text-red-700',
-  '결재 요청': 'bg-yellow-100 text-yellow-700',
-  '신규거래처': 'bg-emerald-100 text-emerald-700',
-  '입금': 'bg-teal-100 text-teal-700',
-  '출금': 'bg-pink-100 text-pink-700',
-  '기타': 'bg-gray-100 text-gray-700',
+  '수주등록': 'bg-blue-100 text-blue-700 dark:bg-blue-900/40 dark:text-blue-300',
+  '추심이슈': 'bg-purple-100 text-purple-700 dark:bg-purple-900/40 dark:text-purple-300',
+  '안전재고': 'bg-orange-100 text-orange-700 dark:bg-orange-900/40 dark:text-orange-300',
+  '지출 승인대기': 'bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300',
+  '세금 신고': 'bg-red-100 text-red-700 dark:bg-red-900/40 dark:text-red-300',
+  '결재 요청': 'bg-yellow-100 text-yellow-700 dark:bg-yellow-900/40 dark:text-yellow-300',
+  '신규거래처': 'bg-emerald-100 text-emerald-700 dark:bg-emerald-900/40 dark:text-emerald-300',
+  '입금': 'bg-teal-100 text-teal-700 dark:bg-teal-900/40 dark:text-teal-300',
+  '출금': 'bg-pink-100 text-pink-700 dark:bg-pink-900/40 dark:text-pink-300',
+  '기타': 'bg-gray-100 text-gray-700 dark:bg-gray-800 dark:text-gray-300',
 };
 
 // 부서 필터 옵션
@@ -243,14 +243,117 @@ export function CalendarSection({
     setCurrentDate(date);
   };
 
+  // 모바일 리스트뷰: 현재 월의 모든 날짜와 이벤트
+  const monthDaysWithEvents = useMemo(() => {
+    const year = currentDate.getFullYear();
+    const month = currentDate.getMonth();
+    const daysInMonth = new Date(year, month + 1, 0).getDate();
+    const dayNames = ['일', '월', '화', '수', '목', '금', '토'];
+    const today = new Date();
+    today.setHours(0, 0, 0, 0);
+
+    const days: Array<{
+      date: Date;
+      dateStr: string;
+      label: string;
+      isToday: boolean;
+      isWeekend: boolean;
+      events: ScheduleEvent[];
+    }> = [];
+
+    for (let d = 1; d <= daysInMonth; d++) {
+      const date = new Date(year, month, d);
+      const mm = String(month + 1).padStart(2, '0');
+      const dd = String(d).padStart(2, '0');
+      const dateStr = `${year}-${mm}-${dd}`;
+      const dayOfWeek = date.getDay();
+
+      const dayEvents = calendarEvents.filter(
+        (ev) => ev.startDate <= dateStr && ev.endDate >= dateStr
+      );
+
+      days.push({
+        date,
+        dateStr,
+        label: `${d}일 ${dayNames[dayOfWeek]}요일`,
+        isToday: date.getTime() === today.getTime(),
+        isWeekend: dayOfWeek === 0 || dayOfWeek === 6,
+        events: dayEvents,
+      });
+    }
+    return days;
+  }, [currentDate, calendarEvents]);
+
+  const handleMobilePrevMonth = () => {
+    const prev = new Date(currentDate.getFullYear(), currentDate.getMonth() - 1, 1);
+    setCurrentDate(prev);
+  };
+
+  const handleMobileNextMonth = () => {
+    const next = new Date(currentDate.getFullYear(), currentDate.getMonth() + 1, 1);
+    setCurrentDate(next);
+  };
+
   return (
-    <Card>
-      <CardContent className="p-6">
-        {/* 섹션 헤더: 타이틀 + 필터들 */}
-        <div className="flex items-center justify-between mb-4">
-          <h3 className="text-lg font-semibold">캘린더</h3>
-          <div className="flex items-center gap-2">
-          {/* 부서 필터 */}
+    <CollapsibleDashboardCard
+      icon={<CalendarDays style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="캘린더"
+      subtitle="일정 관리"
+    >
+        {/* 모바일: 필터+월네비 */}
+        <div className="lg:hidden mb-3">
+          <div className="flex items-center gap-2 mb-3">
+            {/* 부서 필터 */}
+            <Select
+              value={deptFilter}
+              onValueChange={(value) => setDeptFilter(value as CalendarDeptFilterType)}
+            >
+              <SelectTrigger className="min-w-[80px] w-auto h-8">
+                <SelectValue />
+              </SelectTrigger>
+              <SelectContent>
+                {DEPT_FILTER_OPTIONS.map((option) => (
+                  <SelectItem key={option.value} value={option.value}>
+                    {option.label}
+                  </SelectItem>
+                ))}
+              </SelectContent>
+            </Select>
+
+            {/* 업무 필터 */}
+            <Select
+              value={taskFilter}
+              onValueChange={(value) => setTaskFilter(value as CalendarTaskFilterType)}
+            >
+              <SelectTrigger className="min-w-[80px] w-auto h-8">
+                <SelectValue />
+              </SelectTrigger>
+              <SelectContent>
+                {TASK_FILTER_OPTIONS.map((option) => (
+                  <SelectItem key={option.value} value={option.value}>
+                    {option.label}
+                  </SelectItem>
+                ))}
+              </SelectContent>
+            </Select>
+          </div>
+
+          {/* 월 네비게이션 */}
+          <div className="flex items-center justify-center gap-4">
+            <Button variant="outline" size="sm" className="h-8 px-2" onClick={handleMobilePrevMonth}>
+              <ChevronLeft className="h-4 w-4" />
+            </Button>
+            <span className="text-sm font-semibold text-foreground whitespace-nowrap">
+              {currentDate.getFullYear()}년 {currentDate.getMonth() + 1}월
+            </span>
+            <Button variant="outline" size="sm" className="h-8 px-2" onClick={handleMobileNextMonth}>
+              <ChevronRight className="h-4 w-4" />
+            </Button>
+          </div>
+        </div>
+
+        {/* 데스크탑: 필터 */}
+        <div className="hidden lg:flex items-center justify-end mb-4 gap-2">
           <Select
             value={deptFilter}
             onValueChange={(value) => setDeptFilter(value as CalendarDeptFilterType)}
@@ -267,7 +370,6 @@ export function CalendarSection({
             </SelectContent>
           </Select>
 
-          {/* 업무 필터 */}
           <Select
             value={taskFilter}
             onValueChange={(value) => setTaskFilter(value as CalendarTaskFilterType)}
@@ -283,10 +385,93 @@ export function CalendarSection({
               ))}
             </SelectContent>
           </Select>
+        </div>
+
+        {/* 모바일: 리스트뷰 */}
+        <div className="lg:hidden pt-3">
+
+          {/* 일별 리스트 */}
+          <div className="divide-y divide-border">
+            {monthDaysWithEvents.map((day) => {
+              const hasEvents = day.events.length > 0;
+              const isSelected = selectedDate && day.date.getTime() === selectedDate.getTime();
+              return (
+                <div
+                  key={day.dateStr}
+                  className={`px-3 py-2.5 cursor-pointer transition-colors ${
+                    isSelected ? 'bg-blue-50 dark:bg-blue-900/30' :
+                    day.isToday ? 'bg-amber-50 dark:bg-amber-900/30' : ''
+                  } ${!hasEvents && !day.isToday && !isSelected ? 'opacity-50' : ''}`}
+                  onClick={() => handleDateClick(day.date)}
+                >
+                  {/* 날짜 + 일정등록 버튼 */}
+                  <div className="flex items-center justify-between mb-1">
+                    <div className={`text-sm font-medium ${
+                      day.isWeekend ? 'text-red-500' : 'text-foreground'
+                    } ${day.isToday ? 'font-bold' : ''}`}>
+                      {day.label}
+                      {day.isToday && <span className="ml-1 text-amber-600 dark:text-amber-400 text-xs font-semibold">(오늘)</span>}
+                    </div>
+                    {isSelected && (
+                      <Button
+                        variant="outline"
+                        size="sm"
+                        className="h-6 text-xs gap-0.5 px-2"
+                        onClick={(e) => {
+                          e.stopPropagation();
+                          onScheduleEdit?.({
+                            id: '',
+                            title: '',
+                            startDate: day.dateStr,
+                            endDate: day.dateStr,
+                            type: 'schedule',
+                          });
+                        }}
+                      >
+                        <Plus className="h-3 w-3" />
+                        일정등록
+                      </Button>
+                    )}
+                  </div>
+
+                  {/* 이벤트 목록 (날짜 아래) */}
+                  {hasEvents ? (
+                    <div className="space-y-1 pl-1">
+                      {(isSelected ? day.events : day.events.slice(0, 3)).map((ev) => {
+                        const evData = ev.data as Record<string, unknown>;
+                        const evType = evData?._type as string;
+                        const colorMap: Record<string, string> = {
+                          holiday: 'bg-red-500',
+                          tax: 'bg-orange-500',
+                          schedule: 'bg-blue-500',
+                          order: 'bg-green-500',
+                          construction: 'bg-purple-500',
+                          issue: 'bg-red-400',
+                        };
+                        const dotColor = colorMap[evType] || 'bg-gray-400';
+                        const title = evData?.name as string || evData?.title as string || ev.title;
+                        const cleanTitle = title?.replace(/^[🔴🟠]\s*/, '') || '';
+                        return (
+                          <div key={ev.id} className="flex items-center gap-1.5 text-xs text-muted-foreground">
+                            <span className={`w-2 h-2 rounded-full shrink-0 ${dotColor}`} />
+                            <span className={isSelected ? '' : 'truncate'}>{cleanTitle}</span>
+                          </div>
+                        );
+                      })}
+                      {!isSelected && day.events.length > 3 && (
+                        <div className="text-xs text-muted-foreground pl-3.5">+{day.events.length - 3}건</div>
+                      )}
+                    </div>
+                  ) : null}
+
+                </div>
+              );
+            })}
           </div>
         </div>
 
-        <div className="grid grid-cols-1 lg:grid-cols-2 gap-6">
+        {/* 데스크탑: 기존 캘린더 + 상세 */}
+        <div className="hidden lg:grid lg:grid-cols-2 gap-6">
           {/* 캘린더 영역 */}
           <div>
             <ScheduleCalendar
@@ -297,25 +482,22 @@ export function CalendarSection({
               onEventClick={handleEventClick}
               onMonthChange={handleMonthChange}
               maxEventsPerDay={4}
-              weekStartsOn={1} // 월요일 시작 (기획서)
-              className="[&_.weekend]:bg-yellow-50"
+              weekStartsOn={1}
+              className="[&_.weekend]:bg-yellow-50 dark:[&_.weekend]:bg-yellow-900/20"
             />
           </div>
 
           {/* 선택된 날짜 일정 + 이슈 목록 */}
-          <div className="border rounded-lg p-4">
-            {/* 헤더: 날짜 + 일정등록 버튼 */}
+          <div className="border border-border rounded-lg p-4">
             <div className="flex items-center justify-between mb-2">
-              <h4 className="text-lg font-semibold">
+              <h4 className="text-lg font-semibold text-foreground">
                 {selectedDate ? formatSelectedDate(selectedDate) : '날짜를 선택하세요'}
               </h4>
-              {/* 일정등록 버튼 */}
               <Button
                 variant="outline"
                 size="sm"
                 className="h-7 text-xs gap-1"
                 onClick={() => {
-                  // 선택된 날짜 기준으로 새 일정 등록
                   const year = selectedDate?.getFullYear() || new Date().getFullYear();
                   const month = String((selectedDate?.getMonth() || new Date().getMonth()) + 1).padStart(2, '0');
                   const day = String(selectedDate?.getDate() || new Date().getDate()).padStart(2, '0');
@@ -334,7 +516,6 @@ export function CalendarSection({
               </Button>
             </div>
 
-            {/* 총 N건 */}
             <div className="text-sm text-muted-foreground mb-4">
               총 {totalItemCount}건
             </div>
@@ -345,7 +526,6 @@ export function CalendarSection({
               </div>
             ) : (
               <div className="space-y-3 max-h-[calc(100vh-400px)] overflow-y-auto pr-1">
-                {/* 공휴일/세금일정 목록 */}
                 {selectedDateItems.staticEvents.map((event) => {
                   const eventData = event.data as CalendarEvent & { _type: string };
                   const isHoliday = eventData.type === 'holiday';
@@ -354,13 +534,13 @@ export function CalendarSection({
                       key={event.id}
                       className={`p-3 rounded-lg ${
                         isHoliday
-                          ? 'bg-red-50 border border-red-200'
-                          : 'bg-orange-50 border border-orange-200'
+                          ? 'bg-red-50 border border-red-200 dark:bg-red-900/30 dark:border-red-800'
+                          : 'bg-orange-50 border border-orange-200 dark:bg-orange-900/30 dark:border-orange-800'
                       }`}
                     >
                       <div className="flex items-center gap-2">
                         <span className="text-lg">{isHoliday ? '🔴' : '🟠'}</span>
-                        <span className="font-medium">{eventData.name}</span>
+                        <span className="font-medium text-foreground">{eventData.name}</span>
                       </div>
                       <div className="text-xs text-muted-foreground mt-1">
                         {isHoliday ? '공휴일' : '세금 신고 마감일'}
@@ -369,36 +549,25 @@ export function CalendarSection({
                   );
                 })}
 
-                {/* 일정 목록 */}
                 {selectedDateItems.schedules.map((schedule) => (
                   <div
                     key={schedule.id}
-                    className="p-3 border rounded-lg hover:bg-gray-50 transition-colors cursor-pointer"
+                    className="p-3 border border-border rounded-lg hover:bg-muted/50 transition-colors cursor-pointer"
                     onClick={() => onScheduleClick?.(schedule)}
                   >
-                    {/* 제목 */}
-                    <div className="font-medium text-base mb-1">
-                      {schedule.title}
-                    </div>
-                    {/* 부서명 | 날짜 | 시간 */}
-                    <div className="text-sm text-muted-foreground">
-                      {formatScheduleDetail(schedule)}
-                    </div>
+                    <div className="font-medium text-base text-foreground mb-1">{schedule.title}</div>
+                    <div className="text-sm text-muted-foreground">{formatScheduleDetail(schedule)}</div>
                   </div>
                 ))}
 
-                {/* 이슈 목록 */}
                 {selectedDateItems.issues.map((issue) => (
                   <div
                     key={issue.id}
-                    className="p-3 border border-red-200 rounded-lg hover:bg-red-50 transition-colors cursor-pointer"
+                    className="p-3 border border-red-200 dark:border-red-800 rounded-lg hover:bg-red-50 dark:hover:bg-red-900/20 transition-colors cursor-pointer"
                     onClick={() => {
-                      if (issue.path) {
-                        router.push(`/ko${issue.path}`);
-                      }
+                      if (issue.path) router.push(`/ko${issue.path}`);
                     }}
                   >
-                    {/* 뱃지 + 제목 */}
                     <div className="flex items-start gap-2 mb-1">
                       <Badge
                         variant="secondary"
@@ -406,15 +575,12 @@ export function CalendarSection({
                       >
                         {issue.badge}
                       </Badge>
-                      <span className="font-medium text-sm flex-1">
-                        {issue.content}
-                      </span>
+                      <span className="font-medium text-sm text-foreground flex-1">{issue.content}</span>
                     </div>
-                    {/* 시간 + 상세보기 */}
                     <div className="flex items-center justify-between text-xs text-muted-foreground">
                       <span>{issue.time}</span>
                       {issue.path && (
-                        <span className="flex items-center gap-1 text-blue-600 hover:underline">
+                        <span className="flex items-center gap-1 text-blue-600 dark:text-blue-400 hover:underline">
                           상세보기
                           <ExternalLink className="h-3 w-3" />
                         </span>
@@ -426,7 +592,6 @@ export function CalendarSection({
             )}
           </div>
         </div>
-      </CardContent>
-    </Card>
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/CardManagementSection.tsx b/src/components/business/CEODashboard/sections/CardManagementSection.tsx
index 83e5a9ba..d108fc04 100644
--- a/src/components/business/CEODashboard/sections/CardManagementSection.tsx
+++ b/src/components/business/CEODashboard/sections/CardManagementSection.tsx
@@ -2,8 +2,7 @@
 
 import { useRouter } from 'next/navigation';
 import { CreditCard, Wallet, Receipt, AlertTriangle } from 'lucide-react';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem, type SectionColorTheme } from '../components';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { CardManagementData } from '../types';
 
 // 카드별 아이콘 매핑
@@ -27,45 +26,40 @@ export function CardManagementSection({ data, onCardClick }: CardManagementSecti
   };
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle
-          title="카드/가지급금 관리"
-          badge="warning"
-          icon={CreditCard}
-          colorTheme="blue"
-        />
+    <CollapsibleDashboardCard
+      icon={<CreditCard style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="카드/가지급금 관리"
+      subtitle="카드 및 가지급금 현황"
+    >
+      {data.warningBanner && (
+        <div className="bg-red-500 text-white text-sm font-medium px-4 py-2 rounded-lg mb-4 flex items-center gap-2">
+          <AlertTriangle className="h-4 w-4" />
+          {data.warningBanner}
+        </div>
+      )}
 
-        {data.warningBanner && (
-          <div className="bg-red-500 text-white text-sm font-medium px-4 py-2 rounded-lg mb-4 flex items-center gap-2">
-            <AlertTriangle className="h-4 w-4" />
-            {data.warningBanner}
-          </div>
-        )}
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card, idx) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={() => handleClick(card.id)}
+            icon={CARD_ICONS[idx] || CreditCard}
+            colorTheme={CARD_THEMES[idx] || 'blue'}
+            showTrend={!!card.previousLabel}
+            trendValue={card.previousLabel}
+            trendDirection="up"
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card, idx) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={() => handleClick(card.id)}
-              icon={CARD_ICONS[idx] || CreditCard}
-              colorTheme={CARD_THEMES[idx] || 'blue'}
-              showTrend={!!card.previousLabel}
-              trendValue={card.previousLabel}
-              trendDirection="up"
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/ConstructionSection.tsx b/src/components/business/CEODashboard/sections/ConstructionSection.tsx
index e07e45b2..060edb42 100644
--- a/src/components/business/CEODashboard/sections/ConstructionSection.tsx
+++ b/src/components/business/CEODashboard/sections/ConstructionSection.tsx
@@ -6,6 +6,7 @@ import {
   Building2,
 } from 'lucide-react';
 import { Badge } from '@/components/ui/badge';
+import { CollapsibleDashboardCard } from '../components';
 import type { ConstructionData } from '../types';
 
 interface ConstructionSectionProps {
@@ -14,75 +15,64 @@ interface ConstructionSectionProps {
 
 export function ConstructionSection({ data }: ConstructionSectionProps) {
   return (
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <HardHat style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">시공 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">이달 시공 진행 현황</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#3b82f6', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            {data.thisMonth}건
-          </Badge>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<HardHat style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="시공 현황"
+      subtitle="이달 시공 진행 현황"
+      rightElement={
+        <Badge
+          className="bg-blue-500 text-white border-none hover:opacity-90"
+        >
+          {data.thisMonth}건
+        </Badge>
+      }
+    >
         {/* 시공 요약 카드 */}
         <div className="grid grid-cols-1 sm:grid-cols-2 gap-4 mb-4">
-          <div className="rounded-lg border p-4" style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}>
+          <div className="rounded-lg border p-4 bg-blue-50 dark:bg-blue-900/30 border-blue-200 dark:border-blue-800">
             <div className="flex items-center gap-2 mb-2">
               <HardHat className="h-4 w-4 text-blue-500" />
-              <span className="text-sm font-medium text-blue-700">시공 진행 (7일 이내)</span>
+              <span className="text-sm font-medium text-blue-700 dark:text-blue-300">시공 진행 (7일 이내)</span>
             </div>
-            <span className="text-2xl font-bold text-gray-900">{data.thisMonth}건</span>
+            <span className="text-2xl font-bold text-foreground">{data.thisMonth}건</span>
           </div>
-          <div className="rounded-lg border p-4" style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}>
+          <div className="rounded-lg border p-4 bg-green-50 dark:bg-green-900/30 border-green-200 dark:border-green-800">
             <div className="flex items-center gap-2 mb-2">
               <Building2 className="h-4 w-4 text-green-500" />
-              <span className="text-sm font-medium text-green-700">시공 완료 (7일 이내)</span>
+              <span className="text-sm font-medium text-green-700 dark:text-green-300">시공 완료 (7일 이내)</span>
             </div>
-            <span className="text-2xl font-bold text-gray-900">{data.completed}건</span>
+            <span className="text-2xl font-bold text-foreground">{data.completed}건</span>
           </div>
         </div>
 
         {/* 시공 상세 카드 목록 */}
         <div className="space-y-3">
           {data.items.map((item) => (
-            <div key={item.id} className="border rounded-lg p-4 hover:bg-gray-50 transition-colors">
+            <div key={item.id} className="border border-border rounded-lg p-4 hover:bg-muted/50 transition-colors">
               <div className="flex items-center justify-between mb-2">
                 <div className="flex items-center gap-2">
-                  <span className="text-sm font-semibold text-gray-900">{item.siteName}</span>
+                  <span className="text-sm font-semibold text-foreground">{item.siteName}</span>
                   <Badge
                     variant="outline"
                     className={
                       item.status === '진행중'
-                        ? 'text-blue-600 border-blue-200 bg-blue-50'
+                        ? 'text-blue-600 border-blue-200 bg-blue-50 dark:text-blue-400 dark:border-blue-800 dark:bg-blue-900/30'
                         : item.status === '예정'
-                        ? 'text-gray-600 border-gray-200 bg-gray-50'
-                        : 'text-green-600 border-green-200 bg-green-50'
+                        ? 'text-muted-foreground border-border bg-muted/50'
+                        : 'text-green-600 border-green-200 bg-green-50 dark:text-green-400 dark:border-green-800 dark:bg-green-900/30'
                     }
                   >
                     {item.status}
                   </Badge>
                 </div>
-                <span className="text-sm text-gray-500">{item.client}</span>
+                <span className="text-sm text-muted-foreground">{item.client}</span>
               </div>
-              <div className="flex items-center gap-2 text-xs text-gray-500 mb-2">
+              <div className="flex items-center gap-2 text-xs text-muted-foreground mb-2">
                 <Calendar className="h-3 w-3" />
                 <span>{item.startDate} ~ {item.endDate}</span>
               </div>
               <div className="flex items-center gap-2">
-                <div className="flex-1 h-2 bg-gray-200 rounded-full overflow-hidden">
+                <div className="flex-1 h-2 bg-muted rounded-full overflow-hidden">
                   <div
                     className="h-full rounded-full"
                     style={{
@@ -91,12 +81,11 @@ export function ConstructionSection({ data }: ConstructionSectionProps) {
                     }}
                   />
                 </div>
-                <span className="text-xs font-medium text-gray-600 min-w-[36px] text-right">{item.progress}%</span>
+                <span className="text-xs font-medium text-muted-foreground min-w-[36px] text-right">{item.progress}%</span>
               </div>
             </div>
           ))}
         </div>
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx b/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
index 95aa0d66..e4a1171b 100644
--- a/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
+++ b/src/components/business/CEODashboard/sections/DailyAttendanceSection.tsx
@@ -19,6 +19,7 @@ import {
   SelectTrigger,
   SelectValue,
 } from '@/components/ui/select';
+import { CollapsibleDashboardCard } from '../components';
 import type { DailyAttendanceData } from '../types';
 
 interface DailyAttendanceSectionProps {
@@ -35,79 +36,69 @@ export function DailyAttendanceSection({ data }: DailyAttendanceSectionProps) {
 
   const statusBadgeClass = (status: string) => {
     switch (status) {
-      case '출근': return 'text-green-600 border-green-200 bg-green-50';
-      case '휴가': return 'text-blue-600 border-blue-200 bg-blue-50';
-      case '지각': return 'text-orange-600 border-orange-200 bg-orange-50';
-      case '결근': return 'text-red-600 border-red-200 bg-red-50';
-      default: return 'text-gray-600 border-gray-200 bg-gray-50';
+      case '출근': return 'text-green-600 border-green-200 bg-green-50 dark:text-green-400 dark:border-green-800 dark:bg-green-900/30';
+      case '휴가': return 'text-blue-600 border-blue-200 bg-blue-50 dark:text-blue-400 dark:border-blue-800 dark:bg-blue-900/30';
+      case '지각': return 'text-orange-600 border-orange-200 bg-orange-50 dark:text-orange-400 dark:border-orange-800 dark:bg-orange-900/30';
+      case '결근': return 'text-red-600 border-red-200 bg-red-50 dark:text-red-400 dark:border-red-800 dark:bg-red-900/30';
+      default: return 'text-muted-foreground border-border bg-muted/50';
     }
   };
 
   return (
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <Users style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">당일 근태 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">오늘의 출근 현황</p>
-            </div>
-          </div>
-          <Button
-            variant="ghost"
-            size="sm"
-            onClick={() => router.push('/ko/hr/attendance')}
-            className="text-white hover:bg-white/10 gap-1 text-xs"
-          >
-            근태관리
-            <ChevronRight className="h-3 w-3" />
-          </Button>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<Users style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="당일 근태 현황"
+      subtitle="오늘의 출근 현황"
+      rightElement={
+        <Button
+          variant="ghost"
+          size="sm"
+          onClick={(e) => { e.stopPropagation(); router.push('/ko/hr/attendance'); }}
+          className="text-white hover:bg-white/10 gap-1 text-xs"
+        >
+          근태관리
+          <ChevronRight className="h-3 w-3" />
+        </Button>
+      }
+    >
         {/* 요약 카드 4개 */}
         <div className="grid grid-cols-2 sm:grid-cols-4 gap-3 mb-6">
-          <div className="rounded-lg border p-3 text-center" style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}>
+          <div className="rounded-lg border p-3 text-center bg-green-50 dark:bg-green-900/30 border-green-200 dark:border-green-800">
             <div className="flex items-center justify-center gap-1 mb-1">
               <UserCheck className="h-3.5 w-3.5 text-green-500" />
-              <span className="text-xs font-medium text-green-600">출근</span>
+              <span className="text-xs font-medium text-green-600 dark:text-green-400">출근</span>
             </div>
-            <span className="text-xl font-bold text-gray-900">{data.present}명</span>
+            <span className="text-xl font-bold text-foreground">{data.present}명</span>
           </div>
-          <div className="rounded-lg border p-3 text-center" style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}>
+          <div className="rounded-lg border p-3 text-center bg-blue-50 dark:bg-blue-900/30 border-blue-200 dark:border-blue-800">
             <div className="flex items-center justify-center gap-1 mb-1">
               <Palmtree className="h-3.5 w-3.5 text-blue-500" />
-              <span className="text-xs font-medium text-blue-600">휴가</span>
+              <span className="text-xs font-medium text-blue-600 dark:text-blue-400">휴가</span>
             </div>
-            <span className="text-xl font-bold text-gray-900">{data.onLeave}명</span>
+            <span className="text-xl font-bold text-foreground">{data.onLeave}명</span>
           </div>
-          <div className="rounded-lg border p-3 text-center" style={{ backgroundColor: '#fff7ed', borderColor: '#fed7aa' }}>
+          <div className="rounded-lg border p-3 text-center bg-orange-50 dark:bg-orange-900/30 border-orange-200 dark:border-orange-800">
             <div className="flex items-center justify-center gap-1 mb-1">
               <Clock className="h-3.5 w-3.5 text-orange-500" />
-              <span className="text-xs font-medium text-orange-600">지각</span>
+              <span className="text-xs font-medium text-orange-600 dark:text-orange-400">지각</span>
             </div>
-            <span className="text-xl font-bold text-gray-900">{data.late}명</span>
+            <span className="text-xl font-bold text-foreground">{data.late}명</span>
           </div>
-          <div className="rounded-lg border p-3 text-center" style={{ backgroundColor: '#fef2f2', borderColor: '#fecaca' }}>
+          <div className="rounded-lg border p-3 text-center bg-red-50 dark:bg-red-900/30 border-red-200 dark:border-red-800">
             <div className="flex items-center justify-center gap-1 mb-1">
               <UserX className="h-3.5 w-3.5 text-red-500" />
-              <span className="text-xs font-medium text-red-600">결근</span>
+              <span className="text-xs font-medium text-red-600 dark:text-red-400">결근</span>
             </div>
-            <span className="text-xl font-bold text-gray-900">{data.absent}명</span>
+            <span className="text-xl font-bold text-foreground">{data.absent}명</span>
           </div>
         </div>
 
         {/* 테이블 */}
-        <div className="border rounded-lg overflow-hidden">
-          <div className="flex items-center justify-between p-4 bg-gray-50 border-b">
-            <h4 className="text-sm font-semibold text-gray-700">직원 근태 목록</h4>
+        <div className="border border-border rounded-lg overflow-hidden">
+          <div className="p-3 bg-muted/50 border-b border-border space-y-2">
+            <h4 className="text-sm font-semibold text-foreground">직원 근태 목록</h4>
             <Select value={statusFilter} onValueChange={setStatusFilter}>
-              <SelectTrigger className="w-[100px] h-8 text-xs">
+              <SelectTrigger className="w-full h-8 text-xs">
                 <SelectValue placeholder="상태" />
               </SelectTrigger>
               <SelectContent>
@@ -120,23 +111,23 @@ export function DailyAttendanceSection({ data }: DailyAttendanceSectionProps) {
             </Select>
           </div>
           <div className="overflow-x-auto">
-            <table className="w-full text-sm">
+            <table className="w-full text-sm min-w-[400px]">
               <thead>
-                <tr className="bg-gray-50 border-b">
-                  <th className="px-4 py-2 text-center text-gray-600 font-medium w-12">No</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">부서</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">직급</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">이름</th>
-                  <th className="px-4 py-2 text-center text-gray-600 font-medium">상태</th>
+                <tr className="bg-muted/50 border-b border-border">
+                  <th className="px-4 py-2 text-center text-muted-foreground font-medium w-12">No</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">부서</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">직급</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">이름</th>
+                  <th className="px-4 py-2 text-center text-muted-foreground font-medium">상태</th>
                 </tr>
               </thead>
               <tbody>
                 {filteredEmployees.map((emp, idx) => (
-                  <tr key={emp.id} className="border-b last:border-b-0 hover:bg-gray-50">
-                    <td className="px-4 py-2 text-center text-gray-500">{idx + 1}</td>
-                    <td className="px-4 py-2 text-gray-700">{emp.department}</td>
-                    <td className="px-4 py-2 text-gray-700">{emp.position}</td>
-                    <td className="px-4 py-2 text-gray-900 font-medium">{emp.name}</td>
+                  <tr key={emp.id} className="border-b border-border last:border-b-0 hover:bg-muted/50">
+                    <td className="px-4 py-2 text-center text-muted-foreground">{idx + 1}</td>
+                    <td className="px-4 py-2 text-muted-foreground">{emp.department}</td>
+                    <td className="px-4 py-2 text-muted-foreground">{emp.position}</td>
+                    <td className="px-4 py-2 text-foreground font-medium">{emp.name}</td>
                     <td className="px-4 py-2 text-center">
                       <Badge variant="outline" className={statusBadgeClass(emp.status)}>
                         {emp.status}
@@ -148,7 +139,6 @@ export function DailyAttendanceSection({ data }: DailyAttendanceSectionProps) {
             </table>
           </div>
         </div>
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/DailyProductionSection.tsx b/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
index b3caec2b..d4c75af8 100644
--- a/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
+++ b/src/components/business/CEODashboard/sections/DailyProductionSection.tsx
@@ -17,6 +17,7 @@ import {
 import { Badge } from '@/components/ui/badge';
 import { Tabs, TabsContent, TabsList, TabsTrigger } from '@/components/ui/tabs';
 import { formatKoreanAmount } from '@/lib/utils/amount';
+import { CollapsibleDashboardCard } from '../components';
 import type { DailyProductionData } from '../types';
 
 // 출고 현황 독립 섹션
@@ -26,41 +27,30 @@ interface ShipmentSectionProps {
 
 export function ShipmentSection({ data }: ShipmentSectionProps) {
   return (
-    <div className="rounded-xl border overflow-hidden">
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <Truck style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">출고 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">예상 출고 정보</p>
-            </div>
-          </div>
-        </div>
-      </div>
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<Truck style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="출고 현황"
+      subtitle="예상 출고 정보"
+    >
         <div className="grid grid-cols-1 sm:grid-cols-2 gap-4">
-          <div className="rounded-xl border p-4" style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}>
+          <div className="rounded-xl border p-4 bg-blue-50 dark:bg-blue-900/30 border-blue-200 dark:border-blue-800">
             <div className="flex items-center gap-2 mb-3">
               <Package className="h-4 w-4 text-blue-500" />
-              <span className="text-sm font-medium text-gray-700">예상 출고 (7일 이내)</span>
+              <span className="text-sm font-medium text-muted-foreground">예상 출고 (7일 이내)</span>
             </div>
-            <p className="text-xl font-bold text-gray-900 mb-1">{formatKoreanAmount(data.shipment.expectedAmount)}</p>
-            <p className="text-xs text-gray-500">{data.shipment.expectedCount}건</p>
+            <p className="text-xl font-bold text-foreground mb-1">{formatKoreanAmount(data.shipment.expectedAmount)}</p>
+            <p className="text-xs text-muted-foreground">{data.shipment.expectedCount}건</p>
           </div>
-          <div className="rounded-xl border p-4" style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}>
+          <div className="rounded-xl border p-4 bg-green-50 dark:bg-green-900/30 border-green-200 dark:border-green-800">
             <div className="flex items-center gap-2 mb-3">
               <Truck className="h-4 w-4 text-green-500" />
-              <span className="text-sm font-medium text-gray-700">예상 출고 (30일 이내)</span>
+              <span className="text-sm font-medium text-muted-foreground">예상 출고 (30일 이내)</span>
             </div>
-            <p className="text-xl font-bold text-gray-900 mb-1">{formatKoreanAmount(data.shipment.actualAmount)}</p>
-            <p className="text-xs text-gray-500">{data.shipment.actualCount}건</p>
+            <p className="text-xl font-bold text-foreground mb-1">{formatKoreanAmount(data.shipment.actualAmount)}</p>
+            <p className="text-xs text-muted-foreground">{data.shipment.actualCount}건</p>
           </div>
         </div>
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
   );
 }
 
@@ -80,29 +70,18 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
 
   return (
     <div className="space-y-6">
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <Factory style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">당일 생산 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">{data.date}</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#8b5cf6', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            실시간
-          </Badge>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<Factory style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="당일 생산 현황"
+      subtitle={data.date}
+      rightElement={
+        <Badge
+          className="bg-violet-500 text-white border-none hover:opacity-90"
+        >
+          실시간
+        </Badge>
+      }
+    >
         {/* 공정 탭 */}
         <Tabs value={activeTab} onValueChange={setActiveTab}>
           <TabsList className="mb-4">
@@ -116,133 +95,133 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
           {data.processes.map((process) => (
             <TabsContent key={process.processName} value={process.processName}>
               {/* 요약 카드: 전체 작업 / 할일 / 작업중 / 완료 */}
-              <div className="grid grid-cols-4 gap-3 mb-4">
-                <div className="flex items-center gap-2 rounded-lg border p-3">
-                  <ClipboardList className="h-4 w-4 text-gray-500" />
+              <div className="grid grid-cols-2 lg:grid-cols-4 gap-3 mb-4">
+                <div className="flex items-center gap-2 rounded-lg border border-border p-3">
+                  <ClipboardList className="h-4 w-4 text-muted-foreground shrink-0" />
                   <div>
-                    <p className="text-[11px] text-gray-500">전체 작업</p>
-                    <p className="text-sm font-bold text-gray-900">{process.totalWork}건</p>
+                    <p className="text-[11px] text-muted-foreground">전체 작업</p>
+                    <p className="text-sm font-bold text-foreground">{process.totalWork}건</p>
                   </div>
                 </div>
-                <div className="flex items-center gap-2 rounded-lg border p-3">
-                  <ListTodo className="h-4 w-4 text-orange-500" />
+                <div className="flex items-center gap-2 rounded-lg border border-border p-3">
+                  <ListTodo className="h-4 w-4 text-orange-500 shrink-0" />
                   <div>
-                    <p className="text-[11px] text-gray-500">할일</p>
-                    <p className="text-sm font-bold text-gray-900">{process.todo}건</p>
+                    <p className="text-[11px] text-muted-foreground">할일</p>
+                    <p className="text-sm font-bold text-foreground">{process.todo}건</p>
                   </div>
                 </div>
-                <div className="flex items-center gap-2 rounded-lg border p-3">
-                  <Play className="h-4 w-4 text-blue-500" />
+                <div className="flex items-center gap-2 rounded-lg border border-border p-3">
+                  <Play className="h-4 w-4 text-blue-500 shrink-0" />
                   <div>
-                    <p className="text-[11px] text-gray-500">작업중</p>
-                    <p className="text-sm font-bold text-gray-900">{process.inProgress}건</p>
+                    <p className="text-[11px] text-muted-foreground">작업중</p>
+                    <p className="text-sm font-bold text-foreground">{process.inProgress}건</p>
                   </div>
                 </div>
-                <div className="flex items-center gap-2 rounded-lg border p-3">
-                  <CheckCircle2 className="h-4 w-4 text-green-500" />
+                <div className="flex items-center gap-2 rounded-lg border border-border p-3">
+                  <CheckCircle2 className="h-4 w-4 text-green-500 shrink-0" />
                   <div>
-                    <p className="text-[11px] text-gray-500">완료</p>
-                    <p className="text-sm font-bold text-gray-900">{process.completed}건</p>
+                    <p className="text-[11px] text-muted-foreground">완료</p>
+                    <p className="text-sm font-bold text-foreground">{process.completed}건</p>
                   </div>
                 </div>
               </div>
 
-              {/* 4열 카드 레이아웃: 긴급 / 우선 / 일반 / 작업자 현황 */}
-              <div className="grid grid-cols-2 lg:grid-cols-4 gap-4">
+              {/* 4열 카드 레이아웃: 긴급 / 우선 / 일반 / 작업자 현황 - 모바일 가로스크롤 */}
+              <div className="-mx-6 px-6 flex gap-4 overflow-x-auto pb-2 lg:mx-0 lg:px-0 lg:grid lg:grid-cols-4 lg:overflow-visible lg:pb-0">
                 {/* 긴급 */}
-                <div className="border rounded-lg overflow-hidden">
-                  <div className="p-3 border-b" style={{ backgroundColor: '#fef2f2' }}>
+                <div className="min-w-[200px] shrink-0 lg:min-w-0 lg:shrink border border-border rounded-lg overflow-hidden">
+                  <div className="p-3 border-b border-border bg-red-50 dark:bg-red-900/30">
                     <div className="flex items-center justify-between">
                       <div className="flex items-center gap-1.5">
                         <AlertTriangle className="h-3.5 w-3.5 text-red-500" />
-                        <span className="text-xs font-semibold text-red-600">긴급</span>
+                        <span className="text-xs font-semibold text-red-600 dark:text-red-400">긴급</span>
                       </div>
-                      <span className="text-sm font-bold text-gray-900">{process.urgent}건</span>
+                      <span className="text-sm font-bold text-foreground">{process.urgent}건</span>
                     </div>
                   </div>
-                  <div className="p-2 space-y-2">
+                  <div className="p-2 space-y-2 max-h-[240px] overflow-y-auto">
                     {process.workItems
                       .filter((item) => item.status === '진행중')
                       .slice(0, process.urgent)
                       .map((item) => (
-                        <div key={item.id} className="border rounded p-2 hover:bg-gray-50 cursor-pointer transition-colors">
-                          <p className="text-xs font-medium text-gray-900 truncate">{item.client}</p>
-                          <p className="text-[11px] text-gray-500">{item.product}</p>
-                          <p className="text-[11px] text-gray-400">{item.quantity}건</p>
+                        <div key={item.id} className="border border-border rounded p-2 hover:bg-muted/50 cursor-pointer transition-colors">
+                          <p className="text-xs font-medium text-foreground truncate">{item.client}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.product}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.quantity}건</p>
                         </div>
                       ))}
                   </div>
                 </div>
 
                 {/* 우선 */}
-                <div className="border rounded-lg overflow-hidden">
-                  <div className="p-3 border-b" style={{ backgroundColor: '#fff7ed' }}>
+                <div className="min-w-[200px] shrink-0 lg:min-w-0 lg:shrink border border-border rounded-lg overflow-hidden">
+                  <div className="p-3 border-b border-border bg-orange-50 dark:bg-orange-900/30">
                     <div className="flex items-center justify-between">
                       <div className="flex items-center gap-1.5">
                         <Star className="h-3.5 w-3.5 text-orange-500" />
-                        <span className="text-xs font-semibold text-orange-600">우선</span>
+                        <span className="text-xs font-semibold text-orange-600 dark:text-orange-400">우선</span>
                       </div>
-                      <span className="text-sm font-bold text-gray-900">{process.subLine}건</span>
+                      <span className="text-sm font-bold text-foreground">{process.subLine}건</span>
                     </div>
                   </div>
-                  <div className="p-2 space-y-2">
+                  <div className="p-2 space-y-2 max-h-[240px] overflow-y-auto">
                     {process.workItems
                       .filter((item) => item.status === '대기')
                       .slice(0, process.subLine)
                       .map((item) => (
-                        <div key={item.id} className="border rounded p-2 hover:bg-gray-50 cursor-pointer transition-colors">
-                          <p className="text-xs font-medium text-gray-900 truncate">{item.client}</p>
-                          <p className="text-[11px] text-gray-500">{item.product}</p>
-                          <p className="text-[11px] text-gray-400">{item.quantity}건</p>
+                        <div key={item.id} className="border border-border rounded p-2 hover:bg-muted/50 cursor-pointer transition-colors">
+                          <p className="text-xs font-medium text-foreground truncate">{item.client}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.product}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.quantity}건</p>
                         </div>
                       ))}
                   </div>
                 </div>
 
                 {/* 일반 */}
-                <div className="border rounded-lg overflow-hidden">
-                  <div className="p-3 border-b" style={{ backgroundColor: '#eff6ff' }}>
+                <div className="min-w-[200px] shrink-0 lg:min-w-0 lg:shrink border border-border rounded-lg overflow-hidden">
+                  <div className="p-3 border-b border-border bg-blue-50 dark:bg-blue-900/30">
                     <div className="flex items-center justify-between">
                       <div className="flex items-center gap-1.5">
                         <Layers className="h-3.5 w-3.5 text-blue-500" />
-                        <span className="text-xs font-semibold text-blue-600">일반</span>
+                        <span className="text-xs font-semibold text-blue-600 dark:text-blue-400">일반</span>
                       </div>
-                      <span className="text-sm font-bold text-gray-900">{process.regular}건</span>
+                      <span className="text-sm font-bold text-foreground">{process.regular}건</span>
                     </div>
                   </div>
-                  <div className="p-2 space-y-2">
+                  <div className="p-2 space-y-2 max-h-[240px] overflow-y-auto">
                     {process.workItems
                       .slice(0, process.regular)
                       .map((item) => (
-                        <div key={item.id} className="border rounded p-2 hover:bg-gray-50 cursor-pointer transition-colors">
-                          <p className="text-xs font-medium text-gray-900 truncate">{item.client}</p>
-                          <p className="text-[11px] text-gray-500">{item.product}</p>
-                          <p className="text-[11px] text-gray-400">{item.quantity}건</p>
+                        <div key={item.id} className="border border-border rounded p-2 hover:bg-muted/50 cursor-pointer transition-colors">
+                          <p className="text-xs font-medium text-foreground truncate">{item.client}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.product}</p>
+                          <p className="text-[11px] text-muted-foreground">{item.quantity}건</p>
                         </div>
                       ))}
                   </div>
                 </div>
 
                 {/* 작업자 현황 */}
-                <div className="border rounded-lg overflow-hidden">
-                  <div className="p-3 border-b" style={{ backgroundColor: '#f0fdf4' }}>
+                <div className="min-w-[200px] shrink-0 lg:min-w-0 lg:shrink border border-border rounded-lg overflow-hidden">
+                  <div className="p-3 border-b border-border bg-green-50 dark:bg-green-900/30">
                     <div className="flex items-center justify-between">
                       <div className="flex items-center gap-1.5">
                         <Users className="h-3.5 w-3.5 text-green-500" />
-                        <span className="text-xs font-semibold text-green-600">작업자 현황</span>
+                        <span className="text-xs font-semibold text-green-600 dark:text-green-400">작업자 현황</span>
                       </div>
-                      <span className="text-sm font-bold text-gray-900">{process.workerCount}명</span>
+                      <span className="text-sm font-bold text-foreground">{process.workerCount}명</span>
                     </div>
                   </div>
-                  <div className="p-2 space-y-2">
+                  <div className="p-2 space-y-2 max-h-[240px] overflow-y-auto">
                     {process.workers.map((worker, idx) => (
-                      <div key={idx} className="border rounded p-2">
+                      <div key={idx} className="border border-border rounded p-2">
                         <div className="flex items-center justify-between mb-1">
-                          <span className="text-xs font-medium text-gray-900">{worker.name}</span>
-                          <span className="text-[11px] text-gray-500">{worker.completed}/{worker.assigned}건</span>
+                          <span className="text-xs font-medium text-foreground">{worker.name}</span>
+                          <span className="text-[11px] text-muted-foreground">{worker.completed}/{worker.assigned}건</span>
                         </div>
                         <div className="flex items-center gap-1.5">
-                          <div className="flex-1 h-1.5 bg-gray-200 rounded-full overflow-hidden">
+                          <div className="flex-1 h-1.5 bg-muted rounded-full overflow-hidden">
                             <div
                               className="h-full rounded-full"
                               style={{
@@ -251,7 +230,7 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
                               }}
                             />
                           </div>
-                          <span className="text-[10px] text-gray-500 min-w-[28px] text-right">{worker.rate}%</span>
+                          <span className="text-[10px] text-muted-foreground min-w-[28px] text-right">{worker.rate}%</span>
                         </div>
                       </div>
                     ))}
@@ -262,46 +241,34 @@ export function DailyProductionSection({ data, showShipment = true }: DailyProdu
           ))}
         </Tabs>
 
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
 
     {/* 출고 현황 (별도 카드) */}
     {showShipment && (
-      <div className="rounded-xl border overflow-hidden">
-        <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-          <div className="flex items-center justify-between">
-            <div className="flex items-center gap-3">
-              <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-                <Truck style={{ color: '#ffffff' }} className="h-5 w-5" />
-              </div>
-              <div>
-                <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">출고 현황</h3>
-                <p style={{ color: '#cbd5e1' }} className="text-sm">예상 출고 정보</p>
-              </div>
-            </div>
-          </div>
-        </div>
-        <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+      <CollapsibleDashboardCard
+        icon={<Truck style={{ color: '#ffffff' }} className="h-5 w-5" />}
+        title="출고 현황"
+        subtitle="예상 출고 정보"
+      >
           <div className="grid grid-cols-1 sm:grid-cols-2 gap-4">
-            <div className="rounded-xl border p-4" style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}>
+            <div className="rounded-xl border p-4 bg-blue-50 dark:bg-blue-900/30 border-blue-200 dark:border-blue-800">
               <div className="flex items-center gap-2 mb-3">
                 <Package className="h-4 w-4 text-blue-500" />
-                <span className="text-sm font-medium text-gray-700">예상 출고 (7일 이내)</span>
+                <span className="text-sm font-medium text-muted-foreground">예상 출고 (7일 이내)</span>
               </div>
-              <p className="text-xl font-bold text-gray-900 mb-1">{formatKoreanAmount(data.shipment.expectedAmount)}</p>
-              <p className="text-xs text-gray-500">{data.shipment.expectedCount}건</p>
+              <p className="text-xl font-bold text-foreground mb-1">{formatKoreanAmount(data.shipment.expectedAmount)}</p>
+              <p className="text-xs text-muted-foreground">{data.shipment.expectedCount}건</p>
             </div>
-            <div className="rounded-xl border p-4" style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}>
+            <div className="rounded-xl border p-4 bg-green-50 dark:bg-green-900/30 border-green-200 dark:border-green-800">
               <div className="flex items-center gap-2 mb-3">
                 <Truck className="h-4 w-4 text-green-500" />
-                <span className="text-sm font-medium text-gray-700">예상 출고 (30일 이내)</span>
+                <span className="text-sm font-medium text-muted-foreground">예상 출고 (30일 이내)</span>
               </div>
-              <p className="text-xl font-bold text-gray-900 mb-1">{formatKoreanAmount(data.shipment.actualAmount)}</p>
-              <p className="text-xs text-gray-500">{data.shipment.actualCount}건</p>
+              <p className="text-xl font-bold text-foreground mb-1">{formatKoreanAmount(data.shipment.actualAmount)}</p>
+              <p className="text-xs text-muted-foreground">{data.shipment.actualCount}건</p>
             </div>
           </div>
-        </div>
-      </div>
+      </CollapsibleDashboardCard>
     )}
     </div>
   );
diff --git a/src/components/business/CEODashboard/sections/DailyReportSection.tsx b/src/components/business/CEODashboard/sections/DailyReportSection.tsx
index f4ae711b..559d1be0 100644
--- a/src/components/business/CEODashboard/sections/DailyReportSection.tsx
+++ b/src/components/business/CEODashboard/sections/DailyReportSection.tsx
@@ -1,7 +1,7 @@
 'use client';
 
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem } from '../components';
+import { FileText } from 'lucide-react';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard } from '../components';
 import type { DailyReportData } from '../types';
 
 interface DailyReportSectionProps {
@@ -11,27 +11,24 @@ interface DailyReportSectionProps {
 
 export function DailyReportSection({ data, onClick }: DailyReportSectionProps) {
   return (
-    <Card>
-      <CardContent className="p-6">
-        <div className="flex items-center justify-between mb-4">
-          <SectionTitle title="일일 일보" badge="info" />
-          <span className="text-sm text-muted-foreground">{data.date}</span>
-        </div>
+    <CollapsibleDashboardCard
+      icon={<FileText style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="일일 일보"
+      subtitle={data.date}
+    >
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card) => (
+          <AmountCardItem key={card.id} card={card} onClick={onClick} />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card) => (
-            <AmountCardItem key={card.id} card={card} onClick={onClick} />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/DebtCollectionSection.tsx b/src/components/business/CEODashboard/sections/DebtCollectionSection.tsx
index 2635aaa0..2d6564dc 100644
--- a/src/components/business/CEODashboard/sections/DebtCollectionSection.tsx
+++ b/src/components/business/CEODashboard/sections/DebtCollectionSection.tsx
@@ -2,8 +2,7 @@
 
 import { useRouter } from 'next/navigation';
 import { Gavel, FileWarning, AlertCircle, Scale } from 'lucide-react';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem, type SectionColorTheme } from '../components';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { DebtCollectionData } from '../types';
 
 // 카드별 아이콘 매핑
@@ -24,39 +23,34 @@ export function DebtCollectionSection({ data }: DebtCollectionSectionProps) {
   };
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle
-          title="채권추심 현황"
-          badge="error"
-          icon={Gavel}
-          colorTheme="red"
-        />
+    <CollapsibleDashboardCard
+      icon={<Gavel style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="채권추심 현황"
+      subtitle="채권추심 관리 현황"
+    >
+      <div className="grid grid-cols-1 sm:grid-cols-2 md:grid-cols-4 gap-4 mb-4">
+        {data.cards.map((card, idx) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={data.detailButtonPath ? handleClick : undefined}
+            icon={CARD_ICONS[idx] || Gavel}
+            colorTheme={CARD_THEMES[idx] || 'red'}
+            showTrend={!!card.previousLabel}
+            trendValue={card.previousLabel}
+            trendDirection="down"
+            subLabelAsBadge
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-2 md:grid-cols-4 gap-4 mb-4">
-          {data.cards.map((card, idx) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={data.detailButtonPath ? handleClick : undefined}
-              icon={CARD_ICONS[idx] || Gavel}
-              colorTheme={CARD_THEMES[idx] || 'red'}
-              showTrend={!!card.previousLabel}
-              trendValue={card.previousLabel}
-              trendDirection="down"
-              subLabelAsBadge
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/EnhancedSections.tsx b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
index 60197bb2..20eb6e3c 100644
--- a/src/components/business/CEODashboard/sections/EnhancedSections.tsx
+++ b/src/components/business/CEODashboard/sections/EnhancedSections.tsx
@@ -21,11 +21,12 @@ import {
   ArrowDownRight,
   Banknote,
   CircleDollarSign,
+  LayoutGrid,
 } from 'lucide-react';
 import { useRouter } from 'next/navigation';
-import { Card, CardContent } from '@/components/ui/card';
 import { Badge } from '@/components/ui/badge';
 import { formatKoreanAmount } from '@/lib/utils/amount';
+import { CollapsibleDashboardCard } from '../components';
 import type { DailyReportData, MonthlyExpenseData, TodayIssueItem, TodayIssueSettings } from '../types';
 
 // ============================================================
@@ -46,10 +47,10 @@ interface EnhancedDailyReportSectionProps {
 }
 
 const CARD_STYLES = [
-  { bg: '#ecfdf5', border: '#a7f3d0', iconBg: '#10b981', labelColor: '#047857', Icon: FileText },
-  { bg: '#eff6ff', border: '#bfdbfe', iconBg: '#3b82f6', labelColor: '#1d4ed8', Icon: Receipt },
-  { bg: '#f5f3ff', border: '#ddd6fe', iconBg: '#8b5cf6', labelColor: '#6d28d9', Icon: Briefcase },
-  { bg: '#fff7ed', border: '#fed7aa', iconBg: '#f97316', labelColor: '#c2410c', Icon: Clock },
+  { bgClass: 'bg-emerald-50 dark:bg-emerald-900/30', borderClass: 'border-emerald-200 dark:border-emerald-800', iconBg: '#10b981', labelClass: 'text-emerald-700 dark:text-emerald-300', Icon: FileText },
+  { bgClass: 'bg-blue-50 dark:bg-blue-900/30', borderClass: 'border-blue-200 dark:border-blue-800', iconBg: '#3b82f6', labelClass: 'text-blue-700 dark:text-blue-300', Icon: Receipt },
+  { bgClass: 'bg-purple-50 dark:bg-purple-900/30', borderClass: 'border-purple-200 dark:border-purple-800', iconBg: '#8b5cf6', labelClass: 'text-purple-700 dark:text-purple-300', Icon: Briefcase },
+  { bgClass: 'bg-orange-50 dark:bg-orange-900/30', borderClass: 'border-orange-200 dark:border-orange-800', iconBg: '#f97316', labelClass: 'text-orange-700 dark:text-orange-300', Icon: Clock },
 ];
 
 export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyReportSectionProps) {
@@ -64,57 +65,39 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
   };
 
   return (
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div
-        style={{ backgroundColor: '#1e293b' }}
-        className="px-6 py-4"
-      >
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div
-              style={{ backgroundColor: 'rgba(255,255,255,0.1)' }}
-              className="p-2 rounded-lg"
-            >
-              <Wallet style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">자금현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">{data.date}</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#10b981', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            실시간
-          </Badge>
-        </div>
-      </div>
-
-      {/* 카드 내용 */}
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
-        <div className="grid grid-cols-1 xs:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+    <CollapsibleDashboardCard
+      icon={<Wallet style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="자금현황"
+      subtitle={data.date}
+      rightElement={
+        <Badge
+          style={{ backgroundColor: '#10b981', color: '#ffffff', border: 'none' }}
+          className="hover:opacity-90"
+        >
+          실시간
+        </Badge>
+      }
+    >
+        <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
           {data.cards.map((card, idx) => {
             const style = CARD_STYLES[idx] || CARD_STYLES[0];
             const CardIcon = style.Icon;
             return (
               <div
                 key={card.id}
-                style={{ backgroundColor: style.bg, borderColor: style.border }}
-                className="rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col"
+                className={`rounded-xl p-4 cursor-pointer transition-all hover:shadow-lg border min-h-[110px] flex flex-col ${style.bgClass} ${style.borderClass}`}
                 onClick={() => handleCardClick(card)}
               >
                 <div className="flex items-center gap-2 mb-3">
                   <div style={{ backgroundColor: style.iconBg }} className="p-1.5 rounded-lg">
-                    <CardIcon style={{ color: '#ffffff' }} className="h-4 w-4" />
+                    <CardIcon className="h-4 w-4 text-white" />
                   </div>
-                  <span style={{ color: style.labelColor }} className="text-sm font-medium">
+                  <span className={`text-sm font-medium ${style.labelClass}`}>
                     {card.label}
                   </span>
                 </div>
                 <div className="flex items-end gap-2">
-                  <span style={{ color: '#0f172a' }} className="text-2xl font-bold">
+                  <span className="text-2xl font-bold text-foreground">
                     {card.displayValue
                       ? card.displayValue
                       : card.currency === 'USD'
@@ -123,8 +106,7 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
                   </span>
                   {card.changeRate && (
                     <span
-                      style={{ color: card.changeDirection === 'up' ? '#ef4444' : '#3b82f6' }}
-                      className="flex items-center text-xs font-medium mb-1"
+                      className={`flex items-center text-xs font-medium mb-1 ${card.changeDirection === 'up' ? 'text-red-500 dark:text-red-400' : 'text-blue-500 dark:text-blue-400'}`}
                     >
                       {card.changeDirection === 'up'
                         ? <ArrowUpRight className="h-3 w-3" />
@@ -141,33 +123,27 @@ export function EnhancedDailyReportSection({ data, onClick }: EnhancedDailyRepor
         {/* 체크포인트 */}
         {data.checkPoints.length > 0 && (
           <div className="space-y-2">
-            <p style={{ color: '#64748b' }} className="text-xs font-medium uppercase tracking-wider mb-3">주요 알림</p>
+            <p className="text-xs font-medium uppercase tracking-wider mb-3 text-muted-foreground">주요 알림</p>
             {data.checkPoints.map((cp, idx) => (
               <div
                 key={cp.id}
-                style={{
-                  backgroundColor: idx === 0 ? '#fffbeb' : '#f8fafc',
-                  borderColor: idx === 0 ? '#fde68a' : '#e2e8f0'
-                }}
-                className="flex items-start gap-3 p-3 rounded-lg border"
+                className={`flex items-start gap-3 p-3 rounded-lg border ${idx === 0 ? 'bg-amber-50 border-amber-200 dark:bg-amber-900/30 dark:border-amber-800' : 'bg-slate-50 border-slate-200 dark:bg-slate-800 dark:border-slate-700'}`}
               >
                 <div
-                  style={{ backgroundColor: idx === 0 ? '#fef3c7' : '#f1f5f9' }}
-                  className="p-1 rounded-full shrink-0"
+                  className={`p-1 rounded-full shrink-0 ${idx === 0 ? 'bg-amber-100 dark:bg-amber-800' : 'bg-slate-100 dark:bg-slate-700'}`}
                 >
                   {idx === 0 ? (
-                    <AlertTriangle style={{ color: '#d97706' }} className="h-4 w-4" />
+                    <AlertTriangle className="h-4 w-4 text-amber-600 dark:text-amber-400" />
                   ) : (
-                    <CheckCircle2 style={{ color: '#16a34a' }} className="h-4 w-4" />
+                    <CheckCircle2 className="h-4 w-4 text-green-600 dark:text-green-400" />
                   )}
                 </div>
-                <p style={{ color: '#475569' }} className="text-sm flex-1">{cp.message}</p>
+                <p className="text-sm flex-1 text-muted-foreground">{cp.message}</p>
               </div>
             ))}
           </div>
         )}
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
   );
 }
 
@@ -189,21 +165,21 @@ const LABEL_TO_SETTING_KEY: Record<string, keyof TodayIssueSettings> = {
   '결재 요청': 'approvalRequest',
 };
 
-// 라벨별 스타일 매핑 (인라인 스타일용)
-const ITEM_STYLES: Record<string, { bg: string; border: string; iconBg: string; labelColor: string; Icon: React.ComponentType<{ style?: React.CSSProperties; className?: string }> }> = {
-  '수주': { bg: '#eff6ff', border: '#bfdbfe', iconBg: '#3b82f6', labelColor: '#1d4ed8', Icon: ShoppingCart },
-  '채권 추심': { bg: '#fef2f2', border: '#fecaca', iconBg: '#ef4444', labelColor: '#dc2626', Icon: AlertCircle },
-  '안전 재고': { bg: '#fff7ed', border: '#fed7aa', iconBg: '#f97316', labelColor: '#ea580c', Icon: Receipt },
-  '세금 신고': { bg: '#faf5ff', border: '#e9d5ff', iconBg: '#a855f7', labelColor: '#9333ea', Icon: FileText },
-  '신규 업체 등록': { bg: '#ecfdf5', border: '#a7f3d0', iconBg: '#10b981', labelColor: '#059669', Icon: Building2 },
-  '연차': { bg: '#ecfeff', border: '#a5f3fc', iconBg: '#06b6d4', labelColor: '#0891b2', Icon: Calendar },
-  '지각': { bg: '#fffbeb', border: '#fde68a', iconBg: '#f59e0b', labelColor: '#d97706', Icon: Clock },
-  '결근': { bg: '#fff1f2', border: '#fecdd3', iconBg: '#f43f5e', labelColor: '#e11d48', Icon: Users },
-  '발주': { bg: '#eef2ff', border: '#c7d2fe', iconBg: '#6366f1', labelColor: '#4f46e5', Icon: Briefcase },
-  '결재 요청': { bg: '#fdf2f8', border: '#fbcfe8', iconBg: '#ec4899', labelColor: '#db2777', Icon: CheckCircle2 },
+// 라벨별 스타일 매핑 (Tailwind 클래스 기반 - 다크모드 지원)
+const ITEM_STYLES: Record<string, { bgClass: string; borderClass: string; iconBg: string; labelClass: string; Icon: React.ComponentType<{ style?: React.CSSProperties; className?: string }> }> = {
+  '수주': { bgClass: 'bg-blue-50 dark:bg-blue-900/30', borderClass: 'border-blue-200 dark:border-blue-800', iconBg: '#3b82f6', labelClass: 'text-blue-700 dark:text-blue-300', Icon: ShoppingCart },
+  '채권 추심': { bgClass: 'bg-red-50 dark:bg-red-900/30', borderClass: 'border-red-200 dark:border-red-800', iconBg: '#ef4444', labelClass: 'text-red-700 dark:text-red-300', Icon: AlertCircle },
+  '안전 재고': { bgClass: 'bg-orange-50 dark:bg-orange-900/30', borderClass: 'border-orange-200 dark:border-orange-800', iconBg: '#f97316', labelClass: 'text-orange-700 dark:text-orange-300', Icon: Receipt },
+  '세금 신고': { bgClass: 'bg-purple-50 dark:bg-purple-900/30', borderClass: 'border-purple-200 dark:border-purple-800', iconBg: '#a855f7', labelClass: 'text-purple-700 dark:text-purple-300', Icon: FileText },
+  '신규 업체 등록': { bgClass: 'bg-emerald-50 dark:bg-emerald-900/30', borderClass: 'border-emerald-200 dark:border-emerald-800', iconBg: '#10b981', labelClass: 'text-emerald-700 dark:text-emerald-300', Icon: Building2 },
+  '연차': { bgClass: 'bg-cyan-50 dark:bg-cyan-900/30', borderClass: 'border-cyan-200 dark:border-cyan-800', iconBg: '#06b6d4', labelClass: 'text-cyan-700 dark:text-cyan-300', Icon: Calendar },
+  '지각': { bgClass: 'bg-amber-50 dark:bg-amber-900/30', borderClass: 'border-amber-200 dark:border-amber-800', iconBg: '#f59e0b', labelClass: 'text-amber-700 dark:text-amber-300', Icon: Clock },
+  '결근': { bgClass: 'bg-rose-50 dark:bg-rose-900/30', borderClass: 'border-rose-200 dark:border-rose-800', iconBg: '#f43f5e', labelClass: 'text-rose-700 dark:text-rose-300', Icon: Users },
+  '발주': { bgClass: 'bg-indigo-50 dark:bg-indigo-900/30', borderClass: 'border-indigo-200 dark:border-indigo-800', iconBg: '#6366f1', labelClass: 'text-indigo-700 dark:text-indigo-300', Icon: Briefcase },
+  '결재 요청': { bgClass: 'bg-pink-50 dark:bg-pink-900/30', borderClass: 'border-pink-200 dark:border-pink-800', iconBg: '#ec4899', labelClass: 'text-pink-700 dark:text-pink-300', Icon: CheckCircle2 },
 };
 
-const DEFAULT_STYLE = { bg: '#f8fafc', border: '#e2e8f0', iconBg: '#64748b', labelColor: '#475569', Icon: FileText };
+const DEFAULT_STYLE = { bgClass: 'bg-slate-50 dark:bg-slate-800', borderClass: 'border-slate-200 dark:border-slate-700', iconBg: '#64748b', labelClass: 'text-slate-600 dark:text-slate-400', Icon: FileText };
 
 interface EnhancedStatusBoardSectionProps {
   items: TodayIssueItem[];
@@ -226,64 +202,57 @@ export function EnhancedStatusBoardSection({ items, itemSettings }: EnhancedStat
     : items;
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        {/* 헤더 */}
-        <div className="flex items-center gap-3 mb-6">
-          <div style={{ backgroundColor: '#f59e0b' }} className="w-1.5 h-6 rounded-full" />
-          <h3 style={{ color: '#0f172a' }} className="text-lg font-semibold">현황판</h3>
-          <Badge
-            style={{ backgroundColor: '#fef3c7', color: '#b45309', borderColor: '#fde68a' }}
-          >
-            {filteredItems.length}개 항목
-          </Badge>
-        </div>
-
+    <CollapsibleDashboardCard
+      icon={<LayoutGrid style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="현황판"
+      subtitle="주요 현황 요약"
+      rightElement={
+        <Badge
+          style={{ backgroundColor: '#f59e0b', color: '#ffffff', border: 'none' }}
+        >
+          {filteredItems.length}개 항목
+        </Badge>
+      }
+    >
         {/* 카드 그리드 */}
-        <div className="grid grid-cols-2 md:grid-cols-3 lg:grid-cols-5 gap-3">
+        <div className="grid grid-cols-1 sm:grid-cols-2 md:grid-cols-3 lg:grid-cols-5 gap-3">
           {filteredItems.map((item) => {
             const isHighlighted = item.isHighlighted;
             const style = ITEM_STYLES[item.label] || DEFAULT_STYLE;
             const Icon = style.Icon;
 
-            // 긴급 항목은 빨간 배경
-            const bgColor = isHighlighted ? '#ef4444' : style.bg;
-            const borderColor = isHighlighted ? '#ef4444' : style.border;
-            const iconBgColor = isHighlighted ? 'rgba(255,255,255,0.2)' : style.iconBg;
-            const labelColor = isHighlighted ? '#ffffff' : style.labelColor;
-            const countColor = isHighlighted ? '#ffffff' : '#0f172a';
-
             return (
               <div
                 key={item.id}
-                style={{ backgroundColor: bgColor, borderColor: borderColor }}
-                className="relative p-4 rounded-xl border cursor-pointer transition-all hover:scale-[1.02] hover:shadow-md min-h-[130px] flex flex-col"
+                className={`relative p-4 rounded-xl border cursor-pointer transition-all hover:scale-[1.02] hover:shadow-md min-h-[130px] flex flex-col ${isHighlighted ? 'bg-red-500 border-red-500 dark:bg-red-600 dark:border-red-600' : `${style.bgClass} ${style.borderClass}`}`}
                 onClick={() => handleItemClick(item.path)}
               >
                 {/* 아이콘 + 라벨 */}
                 <div className="flex items-center gap-2 mb-3 min-w-0">
-                  <div style={{ backgroundColor: iconBgColor }} className="p-1.5 rounded-lg shrink-0">
-                    <Icon style={{ color: '#ffffff' }} className="h-4 w-4" />
+                  <div
+                    className="p-1.5 rounded-lg shrink-0"
+                    style={{ backgroundColor: isHighlighted ? 'rgba(255,255,255,0.2)' : style.iconBg }}
+                  >
+                    <Icon className="h-4 w-4 text-white" />
                   </div>
-                  <span style={{ color: labelColor }} className="text-sm font-medium truncate flex-1 min-w-0">
+                  <span className={`text-sm font-medium truncate flex-1 min-w-0 ${isHighlighted ? 'text-white' : style.labelClass}`}>
                     {item.label}
                   </span>
                 </div>
 
                 {/* 숫자 */}
-                <div style={{ color: countColor }} className="text-2xl font-bold">
+                <div className={`text-2xl font-bold ${isHighlighted ? 'text-white' : 'text-foreground'}`}>
                   {typeof item.count === 'number' ? `${item.count}건` : item.count}
                 </div>
 
                 {/* 부가 정보 (최근 항목 외 N건) - pill 뱃지 스타일 */}
                 {item.subLabel && (
                   <span
-                    style={{
-                      backgroundColor: isHighlighted ? 'rgba(255,255,255,0.2)' : `${style.iconBg}15`,
-                      color: isHighlighted ? '#ffffff' : style.labelColor,
-                      borderColor: isHighlighted ? 'rgba(255,255,255,0.3)' : `${style.iconBg}30`,
-                    }}
-                    className="text-xs font-medium mt-auto px-2 py-0.5 rounded-full border truncate w-fit max-w-full"
+                    className={`text-xs font-medium mt-auto px-2 py-0.5 rounded-full border truncate w-fit max-w-full ${isHighlighted ? 'bg-white/20 text-white border-white/30' : style.labelClass}`}
+                    style={!isHighlighted ? {
+                      backgroundColor: `${style.iconBg}15`,
+                      borderColor: `${style.iconBg}30`,
+                    } : undefined}
                   >
                     {item.subLabel}
                   </span>
@@ -292,8 +261,7 @@ export function EnhancedStatusBoardSection({ items, itemSettings }: EnhancedStat
             );
           })}
         </div>
-      </CardContent>
-    </Card>
+    </CollapsibleDashboardCard>
   );
 }
 
@@ -311,40 +279,36 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
   const totalAmount = data.cards.reduce((sum, card) => sum + (Number(card?.amount) || 0), 0);
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        {/* 헤더 */}
-        <div className="flex items-center gap-3 mb-6">
-          <div style={{ backgroundColor: '#f97316' }} className="w-1.5 h-6 rounded-full" />
-          <h3 style={{ color: '#0f172a' }} className="text-lg font-semibold">당월 예상 지출 내역</h3>
-          <Badge
-            style={{ backgroundColor: '#ffedd5', color: '#c2410c', borderColor: '#fed7aa' }}
-          >
-            전월 대비 +15%
-          </Badge>
-        </div>
-
+    <CollapsibleDashboardCard
+      icon={<Receipt className="h-5 w-5 text-white" />}
+      title="당월 예상 지출 내역"
+      subtitle="이달 예상 지출 정보"
+      rightElement={
+        <Badge className="bg-orange-500 text-white border-none hover:opacity-90">
+          전월 대비 +15%
+        </Badge>
+      }
+    >
         {/* 카드 그리드 */}
-        <div className="grid grid-cols-1 xs:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
+        <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
           {/* 카드 1: 매입 */}
           <div
-            style={{ backgroundColor: '#f5f3ff', borderColor: '#ddd6fe' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col bg-purple-50 border-purple-200 dark:bg-purple-900/30 dark:border-purple-800"
             onClick={() => onCardClick?.(data.cards[0]?.id || 'me1')}
           >
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#8b5cf6' }} className="p-1.5 rounded-lg">
-                <Receipt style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <Receipt className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#6d28d9' }} className="text-sm font-medium">
+              <span className="text-sm font-medium text-purple-700 dark:text-purple-300">
                 {data.cards[0]?.label || '매입'}
               </span>
             </div>
-            <div style={{ color: '#0f172a' }} className="text-2xl font-bold">
+            <div className="text-2xl font-bold text-foreground">
               {formatKoreanAmount(data.cards[0]?.amount || 0)}
             </div>
             {data.cards[0]?.previousLabel && (
-              <div style={{ backgroundColor: '#dcfce7', color: '#16a34a' }} className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit">
+              <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300">
                 <TrendingUp className="h-3 w-3" />
                 {data.cards[0].previousLabel}
               </div>
@@ -353,23 +317,22 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
 
           {/* 카드 2: 카드 */}
           <div
-            style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col bg-blue-50 border-blue-200 dark:bg-blue-900/30 dark:border-blue-800"
             onClick={() => onCardClick?.(data.cards[1]?.id || 'me2')}
           >
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#3b82f6' }} className="p-1.5 rounded-lg">
-                <CreditCard style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <CreditCard className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#1d4ed8' }} className="text-sm font-medium">
+              <span className="text-sm font-medium text-blue-700 dark:text-blue-300">
                 {data.cards[1]?.label || '카드'}
               </span>
             </div>
-            <div style={{ color: '#0f172a' }} className="text-2xl font-bold">
+            <div className="text-2xl font-bold text-foreground">
               {formatKoreanAmount(data.cards[1]?.amount || 0)}
             </div>
             {data.cards[1]?.previousLabel && (
-              <div style={{ backgroundColor: '#dcfce7', color: '#16a34a' }} className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit">
+              <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300">
                 <TrendingUp className="h-3 w-3" />
                 {data.cards[1].previousLabel}
               </div>
@@ -378,47 +341,45 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
 
           {/* 카드 3: 발행어음 */}
           <div
-            style={{ backgroundColor: '#fffbeb', borderColor: '#fde68a' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col bg-amber-50 border-amber-200 dark:bg-amber-900/30 dark:border-amber-800"
             onClick={() => onCardClick?.(data.cards[2]?.id || 'me3')}
           >
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#f59e0b' }} className="p-1.5 rounded-lg">
-                <Banknote style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <Banknote className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#b45309' }} className="text-sm font-medium">
+              <span className="text-sm font-medium text-amber-700 dark:text-amber-300">
                 {data.cards[2]?.label || '발행어음'}
               </span>
             </div>
-            <div style={{ color: '#0f172a' }} className="text-2xl font-bold">
+            <div className="text-2xl font-bold text-foreground">
               {formatKoreanAmount(data.cards[2]?.amount || 0)}
             </div>
             {data.cards[2]?.previousLabel && (
-              <div style={{ backgroundColor: '#dcfce7', color: '#16a34a' }} className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit">
+              <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-green-100 text-green-700 dark:bg-green-900/40 dark:text-green-300">
                 <TrendingUp className="h-3 w-3" />
                 {data.cards[2].previousLabel}
               </div>
             )}
           </div>
 
-          {/* 카드 4: 총 예상 지출 합계 (강조 - 인라인 스타일) */}
+          {/* 카드 4: 총 예상 지출 합계 (강조) */}
           <div
-            style={{ backgroundColor: '#f43f5e', borderColor: '#f43f5e' }}
-            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col"
+            className="rounded-xl p-4 cursor-pointer transition-all hover:scale-[1.02] hover:shadow-lg border min-h-[130px] flex flex-col bg-rose-500 border-rose-500 dark:bg-rose-600 dark:border-rose-600"
             onClick={() => onCardClick?.(data.cards[3]?.id || 'me4')}
           >
             <div className="flex items-center gap-2 mb-2">
-              <div style={{ backgroundColor: 'rgba(255,255,255,0.2)' }} className="p-1.5 rounded-lg">
-                <CircleDollarSign style={{ color: '#ffffff' }} className="h-4 w-4" />
+              <div className="p-1.5 rounded-lg bg-white/20">
+                <CircleDollarSign className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#ffe4e6' }} className="text-sm font-medium">
+              <span className="text-sm font-medium text-rose-100">
                 총 예상 지출 합계
               </span>
             </div>
-            <div style={{ color: '#ffffff' }} className="text-2xl font-bold">
+            <div className="text-2xl font-bold text-white">
               {formatKoreanAmount(totalAmount)}
             </div>
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.2)', color: '#ffffff' }} className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit">
+            <div className="flex items-center gap-1 px-2 py-1 rounded-full text-xs font-semibold mt-auto w-fit bg-white/20 text-white">
               <TrendingUp className="h-3 w-3" />
               전월 대비 +10.5%
             </div>
@@ -429,33 +390,31 @@ export function EnhancedMonthlyExpenseSection({ data, onCardClick }: EnhancedMon
         {data.checkPoints.length > 0 && (
           <div className="grid grid-cols-1 md:grid-cols-3 gap-3">
             {data.checkPoints.map((cp, idx) => {
-              const colors = [
-                { bg: '#fef2f2', border: '#fecaca', iconColor: '#ef4444' },
-                { bg: '#fffbeb', border: '#fde68a', iconColor: '#f59e0b' },
-                { bg: '#f0fdf4', border: '#bbf7d0', iconColor: '#22c55e' },
+              const colorClasses = [
+                { bg: 'bg-red-50 dark:bg-red-900/30', border: 'border-red-200 dark:border-red-800', icon: 'text-red-500 dark:text-red-400' },
+                { bg: 'bg-amber-50 dark:bg-amber-900/30', border: 'border-amber-200 dark:border-amber-800', icon: 'text-amber-500 dark:text-amber-400' },
+                { bg: 'bg-green-50 dark:bg-green-900/30', border: 'border-green-200 dark:border-green-800', icon: 'text-green-500 dark:text-green-400' },
               ];
-              const color = colors[idx] || colors[2];
+              const color = colorClasses[idx] || colorClasses[2];
 
               return (
                 <div
                   key={cp.id}
-                  style={{ backgroundColor: color.bg, borderColor: color.border }}
-                  className="p-3 rounded-lg border flex items-start gap-2"
+                  className={`p-3 rounded-lg border flex items-start gap-2 ${color.bg} ${color.border}`}
                 >
                   {idx === 0 ? (
-                    <AlertTriangle style={{ color: color.iconColor }} className="h-4 w-4 mt-0.5 shrink-0" />
+                    <AlertTriangle className={`h-4 w-4 mt-0.5 shrink-0 ${color.icon}`} />
                   ) : idx === 1 ? (
-                    <AlertCircle style={{ color: color.iconColor }} className="h-4 w-4 mt-0.5 shrink-0" />
+                    <AlertCircle className={`h-4 w-4 mt-0.5 shrink-0 ${color.icon}`} />
                   ) : (
-                    <CheckCircle2 style={{ color: color.iconColor }} className="h-4 w-4 mt-0.5 shrink-0" />
+                    <CheckCircle2 className={`h-4 w-4 mt-0.5 shrink-0 ${color.icon}`} />
                   )}
-                  <p style={{ color: '#475569' }} className="text-sm">{cp.message}</p>
+                  <p className="text-sm text-muted-foreground">{cp.message}</p>
                 </div>
               );
             })}
           </div>
         )}
-      </CardContent>
-    </Card>
+    </CollapsibleDashboardCard>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/EntertainmentSection.tsx b/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
index b6d91de2..f7e29fba 100644
--- a/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
+++ b/src/components/business/CEODashboard/sections/EntertainmentSection.tsx
@@ -1,8 +1,7 @@
 'use client';
 
 import { Wine, Utensils, Users, CreditCard } from 'lucide-react';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem, type SectionColorTheme } from '../components';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { EntertainmentData } from '../types';
 
 // 카드별 아이콘 매핑
@@ -16,38 +15,33 @@ interface EntertainmentSectionProps {
 
 export function EntertainmentSection({ data, onCardClick }: EntertainmentSectionProps) {
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle
-          title="접대비 현황"
-          badge="warning"
-          icon={Wine}
-          colorTheme="pink"
-        />
+    <CollapsibleDashboardCard
+      icon={<Wine style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="접대비 현황"
+      subtitle="접대비 사용 현황"
+    >
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card, idx) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={() => onCardClick?.(card.id)}
+            icon={CARD_ICONS[idx] || Wine}
+            colorTheme={CARD_THEMES[idx] || 'pink'}
+            showTrend={!!card.previousLabel}
+            trendValue={card.previousLabel}
+            trendDirection="up"
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card, idx) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={() => onCardClick?.(card.id)}
-              icon={CARD_ICONS[idx] || Wine}
-              colorTheme={CARD_THEMES[idx] || 'pink'}
-              showTrend={!!card.previousLabel}
-              trendValue={card.previousLabel}
-              trendDirection="up"
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/MonthlyExpenseSection.tsx b/src/components/business/CEODashboard/sections/MonthlyExpenseSection.tsx
index aecbb70f..95a69246 100644
--- a/src/components/business/CEODashboard/sections/MonthlyExpenseSection.tsx
+++ b/src/components/business/CEODashboard/sections/MonthlyExpenseSection.tsx
@@ -1,7 +1,7 @@
 'use client';
 
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem } from '../components';
+import { Receipt } from 'lucide-react';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard } from '../components';
 import type { MonthlyExpenseData } from '../types';
 
 interface MonthlyExpenseSectionProps {
@@ -11,28 +11,28 @@ interface MonthlyExpenseSectionProps {
 
 export function MonthlyExpenseSection({ data, onCardClick }: MonthlyExpenseSectionProps) {
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle title="당월 예상 지출 내역" badge="warning" />
+    <CollapsibleDashboardCard
+      icon={<Receipt style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="당월 예상 지출 내역"
+      subtitle="이달 예상 지출 정보"
+    >
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={onCardClick ? () => onCardClick(card.id) : undefined}
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={onCardClick ? () => onCardClick(card.id) : undefined}
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/PurchaseStatusSection.tsx b/src/components/business/CEODashboard/sections/PurchaseStatusSection.tsx
index 971e6269..e15fccf7 100644
--- a/src/components/business/CEODashboard/sections/PurchaseStatusSection.tsx
+++ b/src/components/business/CEODashboard/sections/PurchaseStatusSection.tsx
@@ -32,6 +32,7 @@ import {
   Legend,
 } from 'recharts';
 import { formatKoreanAmount } from '@/lib/utils/amount';
+import { CollapsibleDashboardCard } from '../components';
 import type { PurchaseStatusData } from '../types';
 
 interface PurchaseStatusSectionProps {
@@ -61,79 +62,56 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
 
   return (
     <div className="space-y-6">
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <ShoppingCart style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">매입 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">당월 매입 실적</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#f59e0b', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            당월
-          </Badge>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<ShoppingCart className="h-5 w-5 text-white" />}
+      title="매입 현황"
+      subtitle="당월 매입 실적"
+      rightElement={
+        <Badge className="bg-amber-500 text-white border-none hover:opacity-90">
+          당월
+        </Badge>
+      }
+    >
         {/* 통계카드 3개 - 가로 배치 */}
         <div className="grid grid-cols-1 sm:grid-cols-3 gap-4 mb-6">
           {/* 누적 매입 */}
-          <div
-            style={{ backgroundColor: '#fff7ed', borderColor: '#fed7aa' }}
-            className="rounded-xl p-4 border"
-          >
+          <div className="rounded-xl p-4 border bg-orange-50 border-orange-200 dark:bg-orange-900/30 dark:border-orange-800">
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#f59e0b' }} className="p-1.5 rounded-lg">
-                <DollarSign style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <DollarSign className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#b45309' }} className="text-sm font-medium">누적 매입</span>
+              <span className="text-sm font-medium text-amber-700 dark:text-amber-300">누적 매입</span>
             </div>
-            <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+            <span className="text-xl font-bold text-foreground">
               {formatKoreanAmount(data.cumulativePurchase)}
             </span>
           </div>
 
           {/* 미결제 금액 */}
-          <div
-            style={{ backgroundColor: '#fef2f2', borderColor: '#fecaca' }}
-            className="rounded-xl p-4 border"
-          >
+          <div className="rounded-xl p-4 border bg-red-50 border-red-200 dark:bg-red-900/30 dark:border-red-800">
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#ef4444' }} className="p-1.5 rounded-lg">
-                <AlertCircle style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <AlertCircle className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#dc2626' }} className="text-sm font-medium">미결제 금액</span>
+              <span className="text-sm font-medium text-red-700 dark:text-red-300">미결제 금액</span>
             </div>
-            <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+            <span className="text-xl font-bold text-foreground">
               {formatKoreanAmount(data.unpaidAmount)}
             </span>
           </div>
 
           {/* 전년 동기 대비 */}
           <div
-            style={{
-              backgroundColor: data.yoyChange >= 0 ? '#fef2f2' : '#eff6ff',
-              borderColor: data.yoyChange >= 0 ? '#fecaca' : '#bfdbfe',
-            }}
-            className="rounded-xl p-4 border"
+            className={`rounded-xl p-4 border ${data.yoyChange >= 0 ? 'bg-red-50 border-red-200 dark:bg-red-900/30 dark:border-red-800' : 'bg-blue-50 border-blue-200 dark:bg-blue-900/30 dark:border-blue-800'}`}
           >
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: data.yoyChange >= 0 ? '#ef4444' : '#3b82f6' }} className="p-1.5 rounded-lg">
-                <TrendingDown style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <TrendingDown className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: data.yoyChange >= 0 ? '#dc2626' : '#1d4ed8' }} className="text-sm font-medium">전년 동기 대비</span>
+              <span className={`text-sm font-medium ${data.yoyChange >= 0 ? 'text-red-700 dark:text-red-300' : 'text-blue-700 dark:text-blue-300'}`}>전년 동기 대비</span>
             </div>
             <div className="flex items-center gap-1">
-              <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+              <span className="text-xl font-bold text-foreground">
                 {data.yoyChange >= 0 ? '+' : ''}{data.yoyChange}%
               </span>
               {data.yoyChange >= 0
@@ -146,8 +124,8 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
         {/* 차트 2열 */}
         <div className="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
           {/* 월별 매입 추이 */}
-          <div className="border rounded-lg p-4">
-            <h4 className="text-sm font-semibold text-gray-700 mb-3">월별 매입 추이</h4>
+          <div className="border border-border rounded-lg p-4">
+            <h4 className="text-sm font-semibold text-foreground mb-3">월별 매입 추이</h4>
             <ResponsiveContainer width="100%" height={200}>
               <BarChart data={data.monthlyTrend}>
                 <CartesianGrid strokeDasharray="3 3" stroke="#f1f5f9" />
@@ -162,16 +140,16 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
           </div>
 
           {/* 자재 유형별 비율 (Donut) */}
-          <div className="border rounded-lg p-4">
-            <h4 className="text-sm font-semibold text-gray-700 mb-3">자재 유형별 비율</h4>
-            <ResponsiveContainer width="100%" height={200}>
+          <div className="border border-border rounded-lg p-4">
+            <h4 className="text-sm font-semibold text-foreground mb-3">자재 유형별 비율</h4>
+            <ResponsiveContainer width="100%" height={220}>
               <PieChart>
                 <Pie
                   data={data.materialRatio.map((r) => ({ name: r.name, value: r.value, percentage: r.percentage, color: r.color }) as Record<string, unknown>)}
                   cx="50%"
-                  cy="50%"
-                  innerRadius={50}
-                  outerRadius={80}
+                  cy="40%"
+                  innerRadius={40}
+                  outerRadius={65}
                   dataKey="value"
                   nameKey="name"
                 >
@@ -180,72 +158,67 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
                   ))}
                 </Pie>
                 <Tooltip formatter={(value: number | undefined) => [formatKoreanAmount(value ?? 0), '금액']} />
-                <Legend formatter={(value: string) => {
-                  const item = data.materialRatio.find((r) => r.name === value);
-                  return `${value} ${item?.percentage ?? 0}%`;
-                }} />
+                <Legend
+                  verticalAlign="bottom"
+                  wrapperStyle={{ fontSize: '12px', paddingTop: '8px' }}
+                  formatter={(value: string) => {
+                    const item = data.materialRatio.find((r) => r.name === value);
+                    return `${value} ${item?.percentage ?? 0}%`;
+                  }}
+                />
               </PieChart>
             </ResponsiveContainer>
           </div>
         </div>
 
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
 
     {/* 당월 매입 내역 (별도 카드) */}
-    <div className="rounded-xl border overflow-hidden">
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center gap-3">
-          <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-            <ShoppingCart style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">당월 매입 내역</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">당월 매입 거래 상세</p>
-            </div>
-          </div>
-        </div>
-        <div className="flex items-center justify-between p-4 bg-gray-50 border-b">
-          <div className="text-sm text-gray-500">총 {filteredItems.length}건</div>
-          <div className="flex gap-2">
-            <MultiSelectCombobox
-              options={suppliers.map((s) => ({ value: s, label: s }))}
-              value={supplierFilter}
-              onChange={setSupplierFilter}
-              placeholder="전체 공급처"
-              className="w-[160px] h-8 text-xs"
-            />
-            <Select value={sortOrder} onValueChange={setSortOrder}>
-              <SelectTrigger className="w-[120px] h-8 text-xs">
-                <SelectValue placeholder="정렬" />
-              </SelectTrigger>
-              <SelectContent>
-                <SelectItem value="date-desc">최신순</SelectItem>
-                <SelectItem value="date-asc">오래된순</SelectItem>
-                <SelectItem value="amount-desc">금액 높은순</SelectItem>
-                <SelectItem value="amount-asc">금액 낮은순</SelectItem>
-              </SelectContent>
-            </Select>
-          </div>
+    <CollapsibleDashboardCard
+      icon={<ShoppingCart className="h-5 w-5 text-white" />}
+      title="당월 매입 내역"
+      subtitle="당월 매입 거래 상세"
+      bodyClassName="p-0"
+    >
+        <div className="p-3 bg-muted/50 border-b border-border space-y-2">
+          <div className="text-sm text-muted-foreground">총 {filteredItems.length}건</div>
+          <MultiSelectCombobox
+            options={suppliers.map((s) => ({ value: s, label: s }))}
+            value={supplierFilter}
+            onChange={setSupplierFilter}
+            placeholder="전체 공급처"
+            className="w-full h-8 text-xs"
+          />
+          <Select value={sortOrder} onValueChange={setSortOrder}>
+            <SelectTrigger className="w-full h-8 text-xs">
+              <SelectValue placeholder="정렬" />
+            </SelectTrigger>
+            <SelectContent>
+              <SelectItem value="date-desc">최신순</SelectItem>
+              <SelectItem value="date-asc">오래된순</SelectItem>
+              <SelectItem value="amount-desc">금액 높은순</SelectItem>
+              <SelectItem value="amount-asc">금액 낮은순</SelectItem>
+            </SelectContent>
+          </Select>
         </div>
         <div className="overflow-x-auto">
-          <table className="w-full text-sm">
+          <table className="w-full text-sm min-w-[500px]">
             <thead>
-              <tr className="bg-gray-50 border-b">
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">날짜</th>
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">공급처</th>
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">품목</th>
-                <th className="px-4 py-2 text-right text-gray-600 font-medium">금액</th>
-                <th className="px-4 py-2 text-center text-gray-600 font-medium">상태</th>
+              <tr className="bg-muted/50 border-b border-border">
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">날짜</th>
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">공급처</th>
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">품목</th>
+                <th className="px-4 py-2 text-right text-muted-foreground font-medium">금액</th>
+                <th className="px-4 py-2 text-center text-muted-foreground font-medium">상태</th>
               </tr>
             </thead>
             <tbody>
               {filteredItems.map((item, idx) => (
-                <tr key={idx} className="border-b last:border-b-0 hover:bg-gray-50">
-                  <td className="px-4 py-2 text-gray-700">{item.date}</td>
-                  <td className="px-4 py-2 text-gray-700">{item.supplier}</td>
-                  <td className="px-4 py-2 text-gray-700">{item.item}</td>
-                  <td className="px-4 py-2 text-right text-gray-900 font-medium">
+                <tr key={idx} className="border-b border-border last:border-b-0 hover:bg-muted/30">
+                  <td className="px-4 py-2 text-muted-foreground">{item.date}</td>
+                  <td className="px-4 py-2 text-muted-foreground">{item.supplier}</td>
+                  <td className="px-4 py-2 text-muted-foreground">{item.item}</td>
+                  <td className="px-4 py-2 text-right text-foreground font-medium">
                     {item.amount.toLocaleString()}원
                   </td>
                   <td className="px-4 py-2 text-center">
@@ -253,10 +226,10 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
                       variant="outline"
                       className={
                         item.status === '결제완료'
-                          ? 'text-green-600 border-green-200 bg-green-50'
+                          ? 'text-green-600 border-green-200 bg-green-50 dark:text-green-400 dark:border-green-800 dark:bg-green-900/30'
                           : item.status === '미결제'
-                          ? 'text-red-600 border-red-200 bg-red-50'
-                          : 'text-orange-600 border-orange-200 bg-orange-50'
+                          ? 'text-red-600 border-red-200 bg-red-50 dark:text-red-400 dark:border-red-800 dark:bg-red-900/30'
+                          : 'text-orange-600 border-orange-200 bg-orange-50 dark:text-orange-400 dark:border-orange-800 dark:bg-orange-900/30'
                       }
                     >
                       {item.status}
@@ -266,9 +239,9 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
               ))}
             </tbody>
             <tfoot>
-              <tr className="bg-gray-100 font-semibold">
-                <td className="px-4 py-2 text-gray-700" colSpan={3}>합계</td>
-                <td className="px-4 py-2 text-right text-gray-900">
+              <tr className="bg-muted font-semibold">
+                <td className="px-4 py-2 text-muted-foreground" colSpan={3}>합계</td>
+                <td className="px-4 py-2 text-right text-foreground">
                   {filteredItems.reduce((sum, item) => sum + item.amount, 0).toLocaleString()}원
                 </td>
                 <td />
@@ -276,7 +249,7 @@ export function PurchaseStatusSection({ data }: PurchaseStatusSectionProps) {
             </tfoot>
           </table>
         </div>
-      </div>
+    </CollapsibleDashboardCard>
     </div>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/ReceivableSection.tsx b/src/components/business/CEODashboard/sections/ReceivableSection.tsx
index d7eb27a9..0bc73907 100644
--- a/src/components/business/CEODashboard/sections/ReceivableSection.tsx
+++ b/src/components/business/CEODashboard/sections/ReceivableSection.tsx
@@ -1,9 +1,9 @@
 'use client';
 
 import { useRouter } from 'next/navigation';
-import { Banknote, Clock, AlertTriangle, CircleDollarSign } from 'lucide-react';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem, type SectionColorTheme } from '../components';
+import { Banknote, Clock, AlertTriangle, CircleDollarSign, ChevronRight } from 'lucide-react';
+import { Button } from '@/components/ui/button';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { ReceivableData } from '../types';
 
 // 카드별 아이콘 매핑 (미수금 합계, 30일 이내, 30~90일, 90일 초과)
@@ -24,46 +24,46 @@ export function ReceivableSection({ data }: ReceivableSectionProps) {
   };
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle
-          title="미수금 현황"
-          badge="warning"
-          icon={Banknote}
-          colorTheme="amber"
-          actionButton={
-            data.detailButtonLabel
-              ? {
-                  label: data.detailButtonLabel,
-                  onClick: handleDetailClick,
-                }
-              : undefined
-          }
-        />
+    <CollapsibleDashboardCard
+      icon={<Banknote style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="미수금 현황"
+      subtitle="미수금 관리 현황"
+      rightElement={
+        data.detailButtonLabel ? (
+          <Button
+            variant="ghost"
+            size="sm"
+            onClick={(e) => { e.stopPropagation(); handleDetailClick(); }}
+            className="text-white hover:bg-white/10 gap-1 text-xs"
+          >
+            {data.detailButtonLabel}
+            <ChevronRight className="h-3 w-3" />
+          </Button>
+        ) : undefined
+      }
+    >
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card, idx) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={handleDetailClick}
+            icon={CARD_ICONS[idx] || Banknote}
+            colorTheme={CARD_THEMES[idx] || 'amber'}
+            showTrend={!!card.previousLabel}
+            trendValue={card.previousLabel}
+            trendDirection={idx === 3 ? 'down' : 'up'}
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card, idx) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={handleDetailClick}
-              icon={CARD_ICONS[idx] || Banknote}
-              colorTheme={CARD_THEMES[idx] || 'amber'}
-              showTrend={!!card.previousLabel}
-              trendValue={card.previousLabel}
-              trendDirection={idx === 3 ? 'down' : 'up'}
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/SalesStatusSection.tsx b/src/components/business/CEODashboard/sections/SalesStatusSection.tsx
index 46260e7b..f55ab179 100644
--- a/src/components/business/CEODashboard/sections/SalesStatusSection.tsx
+++ b/src/components/business/CEODashboard/sections/SalesStatusSection.tsx
@@ -30,6 +30,7 @@ import {
   ResponsiveContainer,
 } from 'recharts';
 import { formatKoreanAmount } from '@/lib/utils/amount';
+import { CollapsibleDashboardCard } from '../components';
 import type { SalesStatusData } from '../types';
 
 interface SalesStatusSectionProps {
@@ -59,81 +60,58 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
 
   return (
     <div className="space-y-6">
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <BarChart3 style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">매출 현황</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">당월 매출 실적</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#3b82f6', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            당월
-          </Badge>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<BarChart3 className="h-5 w-5 text-white" />}
+      title="매출 현황"
+      subtitle="당월 매출 실적"
+      rightElement={
+        <Badge className="bg-blue-500 text-white border-none hover:opacity-90">
+          당월
+        </Badge>
+      }
+    >
         {/* 통계카드 4개 */}
         <div className="grid grid-cols-1 sm:grid-cols-2 lg:grid-cols-4 gap-4 mb-6">
           {/* 누적 매출 */}
-          <div
-            style={{ backgroundColor: '#eff6ff', borderColor: '#bfdbfe' }}
-            className="rounded-xl p-4 border"
-          >
+          <div className="rounded-xl p-4 border bg-blue-50 border-blue-200 dark:bg-blue-900/30 dark:border-blue-800">
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#3b82f6' }} className="p-1.5 rounded-lg">
-                <DollarSign style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <DollarSign className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#1d4ed8' }} className="text-sm font-medium">누적 매출</span>
+              <span className="text-sm font-medium text-blue-700 dark:text-blue-300">누적 매출</span>
             </div>
-            <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+            <span className="text-xl font-bold text-foreground">
               {formatKoreanAmount(data.cumulativeSales)}
             </span>
           </div>
 
           {/* 달성률 */}
-          <div
-            style={{ backgroundColor: '#f0fdf4', borderColor: '#bbf7d0' }}
-            className="rounded-xl p-4 border"
-          >
+          <div className="rounded-xl p-4 border bg-green-50 border-green-200 dark:bg-green-900/30 dark:border-green-800">
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#22c55e' }} className="p-1.5 rounded-lg">
-                <Target style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <Target className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#15803d' }} className="text-sm font-medium">달성률</span>
+              <span className="text-sm font-medium text-green-700 dark:text-green-300">달성률</span>
             </div>
-            <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+            <span className="text-xl font-bold text-foreground">
               {data.achievementRate}%
             </span>
           </div>
 
           {/* 전년 동기 대비 */}
           <div
-            style={{
-              backgroundColor: data.yoyChange >= 0 ? '#fef2f2' : '#eff6ff',
-              borderColor: data.yoyChange >= 0 ? '#fecaca' : '#bfdbfe',
-            }}
-            className="rounded-xl p-4 border"
+            className={`rounded-xl p-4 border ${data.yoyChange >= 0 ? 'bg-red-50 border-red-200 dark:bg-red-900/30 dark:border-red-800' : 'bg-blue-50 border-blue-200 dark:bg-blue-900/30 dark:border-blue-800'}`}
           >
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: data.yoyChange >= 0 ? '#ef4444' : '#3b82f6' }} className="p-1.5 rounded-lg">
                 {data.yoyChange >= 0
-                  ? <TrendingUp style={{ color: '#ffffff' }} className="h-4 w-4" />
-                  : <TrendingDown style={{ color: '#ffffff' }} className="h-4 w-4" />}
+                  ? <TrendingUp className="h-4 w-4 text-white" />
+                  : <TrendingDown className="h-4 w-4 text-white" />}
               </div>
-              <span style={{ color: data.yoyChange >= 0 ? '#dc2626' : '#1d4ed8' }} className="text-sm font-medium">전년 동기 대비</span>
+              <span className={`text-sm font-medium ${data.yoyChange >= 0 ? 'text-red-700 dark:text-red-300' : 'text-blue-700 dark:text-blue-300'}`}>전년 동기 대비</span>
             </div>
             <div className="flex items-center gap-1">
-              <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+              <span className="text-xl font-bold text-foreground">
                 {data.yoyChange >= 0 ? '+' : ''}{data.yoyChange}%
               </span>
               {data.yoyChange >= 0
@@ -143,17 +121,14 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
           </div>
 
           {/* 당월 매출 */}
-          <div
-            style={{ backgroundColor: '#faf5ff', borderColor: '#e9d5ff' }}
-            className="rounded-xl p-4 border"
-          >
+          <div className="rounded-xl p-4 border bg-purple-50 border-purple-200 dark:bg-purple-900/30 dark:border-purple-800">
             <div className="flex items-center gap-2 mb-2">
               <div style={{ backgroundColor: '#a855f7' }} className="p-1.5 rounded-lg">
-                <Calendar style={{ color: '#ffffff' }} className="h-4 w-4" />
+                <Calendar className="h-4 w-4 text-white" />
               </div>
-              <span style={{ color: '#7e22ce' }} className="text-sm font-medium">당월 매출</span>
+              <span className="text-sm font-medium text-purple-700 dark:text-purple-300">당월 매출</span>
             </div>
-            <span style={{ color: '#0f172a' }} className="text-xl font-bold">
+            <span className="text-xl font-bold text-foreground">
               {formatKoreanAmount(data.monthlySales)}
             </span>
           </div>
@@ -162,8 +137,8 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
         {/* 차트 2열 */}
         <div className="grid grid-cols-1 lg:grid-cols-2 gap-6 mb-6">
           {/* 월별 매출 추이 */}
-          <div className="border rounded-lg p-4">
-            <h4 className="text-sm font-semibold text-gray-700 mb-3">월별 매출 추이</h4>
+          <div className="border border-border rounded-lg p-4">
+            <h4 className="text-sm font-semibold text-foreground mb-3">월별 매출 추이</h4>
             <ResponsiveContainer width="100%" height={200}>
               <BarChart data={data.monthlyTrend}>
                 <CartesianGrid strokeDasharray="3 3" stroke="#f1f5f9" />
@@ -178,8 +153,8 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
           </div>
 
           {/* 거래처별 매출 (수평 Bar) */}
-          <div className="border rounded-lg p-4">
-            <h4 className="text-sm font-semibold text-gray-700 mb-3">거래처별 매출</h4>
+          <div className="border border-border rounded-lg p-4">
+            <h4 className="text-sm font-semibold text-foreground mb-3">거래처별 매출</h4>
             <ResponsiveContainer width="100%" height={200}>
               <BarChart data={data.clientSales} layout="vertical">
                 <CartesianGrid strokeDasharray="3 3" stroke="#f1f5f9" />
@@ -194,63 +169,54 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
           </div>
         </div>
 
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
 
     {/* 당월 매출 내역 (별도 카드) */}
-    <div className="rounded-xl border overflow-hidden">
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center gap-3">
-          <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-            <BarChart3 style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">당월 매출 내역</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">당월 매출 거래 상세</p>
-            </div>
-          </div>
-        </div>
-        <div className="flex items-center justify-between p-4 bg-gray-50 border-b">
-          <div className="text-sm text-gray-500">총 {filteredItems.length}건</div>
-          <div className="flex gap-2">
-            <MultiSelectCombobox
-              options={clients.map((c) => ({ value: c, label: c }))}
-              value={clientFilter}
-              onChange={setClientFilter}
-              placeholder="전체 거래처"
-              className="w-[160px] h-8 text-xs"
-            />
-            <Select value={sortOrder} onValueChange={setSortOrder}>
-              <SelectTrigger className="w-[120px] h-8 text-xs">
-                <SelectValue placeholder="정렬" />
-              </SelectTrigger>
-              <SelectContent>
-                <SelectItem value="date-desc">최신순</SelectItem>
-                <SelectItem value="date-asc">오래된순</SelectItem>
-                <SelectItem value="amount-desc">금액 높은순</SelectItem>
-                <SelectItem value="amount-asc">금액 낮은순</SelectItem>
-              </SelectContent>
-            </Select>
-          </div>
+    <CollapsibleDashboardCard
+      icon={<BarChart3 className="h-5 w-5 text-white" />}
+      title="당월 매출 내역"
+      subtitle="당월 매출 거래 상세"
+      bodyClassName="p-0"
+    >
+        <div className="p-3 bg-muted/50 border-b border-border space-y-2">
+          <div className="text-sm text-muted-foreground">총 {filteredItems.length}건</div>
+          <MultiSelectCombobox
+            options={clients.map((c) => ({ value: c, label: c }))}
+            value={clientFilter}
+            onChange={setClientFilter}
+            placeholder="전체 거래처"
+            className="w-full h-8 text-xs"
+          />
+          <Select value={sortOrder} onValueChange={setSortOrder}>
+            <SelectTrigger className="w-full h-8 text-xs">
+              <SelectValue placeholder="정렬" />
+            </SelectTrigger>
+            <SelectContent>
+              <SelectItem value="date-desc">최신순</SelectItem>
+              <SelectItem value="date-asc">오래된순</SelectItem>
+              <SelectItem value="amount-desc">금액 높은순</SelectItem>
+              <SelectItem value="amount-asc">금액 낮은순</SelectItem>
+            </SelectContent>
+          </Select>
         </div>
         <div className="overflow-x-auto">
-          <table className="w-full text-sm">
+          <table className="w-full text-sm min-w-[500px]">
             <thead>
-              <tr className="bg-gray-50 border-b">
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">날짜</th>
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">거래처</th>
-                <th className="px-4 py-2 text-left text-gray-600 font-medium">품목</th>
-                <th className="px-4 py-2 text-right text-gray-600 font-medium">금액</th>
-                <th className="px-4 py-2 text-center text-gray-600 font-medium">상태</th>
+              <tr className="bg-muted/50 border-b border-border">
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">날짜</th>
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">거래처</th>
+                <th className="px-4 py-2 text-left text-muted-foreground font-medium">품목</th>
+                <th className="px-4 py-2 text-right text-muted-foreground font-medium">금액</th>
+                <th className="px-4 py-2 text-center text-muted-foreground font-medium">상태</th>
               </tr>
             </thead>
             <tbody>
               {filteredItems.map((item, idx) => (
-                <tr key={idx} className="border-b last:border-b-0 hover:bg-gray-50">
-                  <td className="px-4 py-2 text-gray-700">{item.date}</td>
-                  <td className="px-4 py-2 text-gray-700">{item.client}</td>
-                  <td className="px-4 py-2 text-gray-700">{item.item}</td>
-                  <td className="px-4 py-2 text-right text-gray-900 font-medium">
+                <tr key={idx} className="border-b border-border last:border-b-0 hover:bg-muted/30">
+                  <td className="px-4 py-2 text-muted-foreground">{item.date}</td>
+                  <td className="px-4 py-2 text-muted-foreground">{item.client}</td>
+                  <td className="px-4 py-2 text-muted-foreground">{item.item}</td>
+                  <td className="px-4 py-2 text-right text-foreground font-medium">
                     {item.amount.toLocaleString()}원
                   </td>
                   <td className="px-4 py-2 text-center">
@@ -258,10 +224,10 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
                       variant="outline"
                       className={
                         item.status === '입금완료'
-                          ? 'text-green-600 border-green-200 bg-green-50'
+                          ? 'text-green-600 border-green-200 bg-green-50 dark:text-green-400 dark:border-green-800 dark:bg-green-900/30'
                           : item.status === '미입금'
-                          ? 'text-red-600 border-red-200 bg-red-50'
-                          : 'text-orange-600 border-orange-200 bg-orange-50'
+                          ? 'text-red-600 border-red-200 bg-red-50 dark:text-red-400 dark:border-red-800 dark:bg-red-900/30'
+                          : 'text-orange-600 border-orange-200 bg-orange-50 dark:text-orange-400 dark:border-orange-800 dark:bg-orange-900/30'
                       }
                     >
                       {item.status}
@@ -271,9 +237,9 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
               ))}
             </tbody>
             <tfoot>
-              <tr className="bg-gray-100 font-semibold">
-                <td className="px-4 py-2 text-gray-700" colSpan={3}>합계</td>
-                <td className="px-4 py-2 text-right text-gray-900">
+              <tr className="bg-muted font-semibold">
+                <td className="px-4 py-2 text-muted-foreground" colSpan={3}>합계</td>
+                <td className="px-4 py-2 text-right text-foreground">
                   {filteredItems.reduce((sum, item) => sum + item.amount, 0).toLocaleString()}원
                 </td>
                 <td />
@@ -281,7 +247,7 @@ export function SalesStatusSection({ data }: SalesStatusSectionProps) {
             </tfoot>
           </table>
         </div>
-      </div>
+    </CollapsibleDashboardCard>
     </div>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/StatusBoardSection.tsx b/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
index 29261702..44acfb0e 100644
--- a/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
+++ b/src/components/business/CEODashboard/sections/StatusBoardSection.tsx
@@ -1,8 +1,8 @@
 'use client';
 
 import { useRouter } from 'next/navigation';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, IssueCardItem } from '../components';
+import { LayoutGrid } from 'lucide-react';
+import { IssueCardItem, CollapsibleDashboardCard } from '../components';
 import type { TodayIssueItem, TodayIssueSettings } from '../types';
 
 // 라벨 → 설정키 매핑
@@ -39,22 +39,13 @@ export function StatusBoardSection({ items, itemSettings }: StatusBoardSectionPr
       })
     : items;
 
-  // 아이템 개수에 따른 동적 그리드 클래스 (xs: 344px Galaxy Fold 지원)
-  const getGridColsClass = () => {
-    const count = filteredItems.length;
-    if (count <= 1) return 'grid-cols-1';
-    if (count === 2) return 'grid-cols-1 xs:grid-cols-2';
-    if (count === 3) return 'grid-cols-1 xs:grid-cols-2 md:grid-cols-3';
-    // 4개 이상: 최대 4열, 넘치면 아래로
-    return 'grid-cols-1 xs:grid-cols-2 md:grid-cols-4';
-  };
-
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle title="현황판" badge="warning" />
-
-        <div className={`grid ${getGridColsClass()} gap-3`}>
+    <CollapsibleDashboardCard
+      icon={<LayoutGrid style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="현황판"
+      subtitle="주요 현황 요약"
+    >
+        <div className="grid grid-cols-1 sm:grid-cols-2 md:grid-cols-4 gap-3">
           {filteredItems.map((item) => (
             <IssueCardItem
               key={item.id}
@@ -66,7 +57,6 @@ export function StatusBoardSection({ items, itemSettings }: StatusBoardSectionPr
             />
           ))}
         </div>
-      </CardContent>
-    </Card>
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/TodayIssueSection.tsx b/src/components/business/CEODashboard/sections/TodayIssueSection.tsx
index f19db36e..89490dd3 100644
--- a/src/components/business/CEODashboard/sections/TodayIssueSection.tsx
+++ b/src/components/business/CEODashboard/sections/TodayIssueSection.tsx
@@ -2,7 +2,6 @@
 
 import { useState, useMemo, useCallback, useRef, useLayoutEffect } from 'react';
 import { useRouter } from 'next/navigation';
-import { Card, CardContent } from '@/components/ui/card';
 import { Button } from '@/components/ui/button';
 import { Badge } from '@/components/ui/badge';
 import { Tabs, TabsList, TabsTrigger } from '@/components/ui/tabs';
@@ -31,6 +30,7 @@ import {
   Loader2,
   type LucideIcon,
 } from 'lucide-react';
+import { CollapsibleDashboardCard } from '../components';
 import { usePastIssue } from '@/hooks/useCEODashboard';
 import type { TodayIssueListItem, TodayIssueNotificationType } from '../types';
 
@@ -44,16 +44,16 @@ interface BadgeStyle {
 
 // notification_type 코드 기반 스타일 매핑 (API 고정값 사용)
 const NOTIFICATION_STYLES: Record<TodayIssueNotificationType, BadgeStyle> = {
-  sales_order: { bg: 'bg-blue-50', text: 'text-blue-700', iconBg: 'bg-blue-500', Icon: ShoppingCart },
-  bad_debt: { bg: 'bg-purple-50', text: 'text-purple-700', iconBg: 'bg-purple-500', Icon: AlertCircle },
-  safety_stock: { bg: 'bg-orange-50', text: 'text-orange-700', iconBg: 'bg-orange-500', Icon: Package },
-  expected_expense: { bg: 'bg-green-50', text: 'text-green-700', iconBg: 'bg-green-500', Icon: Receipt },
-  vat_report: { bg: 'bg-red-50', text: 'text-red-700', iconBg: 'bg-red-500', Icon: FileText },
-  approval_request: { bg: 'bg-amber-50', text: 'text-amber-700', iconBg: 'bg-amber-500', Icon: CheckCircle2 },
-  new_vendor: { bg: 'bg-emerald-50', text: 'text-emerald-700', iconBg: 'bg-emerald-500', Icon: Building2 },
-  deposit: { bg: 'bg-cyan-50', text: 'text-cyan-700', iconBg: 'bg-cyan-500', Icon: TrendingUp },
-  withdrawal: { bg: 'bg-pink-50', text: 'text-pink-700', iconBg: 'bg-pink-500', Icon: TrendingDown },
-  other: { bg: 'bg-gray-50', text: 'text-gray-700', iconBg: 'bg-gray-500', Icon: Info },
+  sales_order: { bg: 'bg-blue-50 dark:bg-blue-900/30', text: 'text-blue-700 dark:text-blue-300', iconBg: 'bg-blue-500', Icon: ShoppingCart },
+  bad_debt: { bg: 'bg-purple-50 dark:bg-purple-900/30', text: 'text-purple-700 dark:text-purple-300', iconBg: 'bg-purple-500', Icon: AlertCircle },
+  safety_stock: { bg: 'bg-orange-50 dark:bg-orange-900/30', text: 'text-orange-700 dark:text-orange-300', iconBg: 'bg-orange-500', Icon: Package },
+  expected_expense: { bg: 'bg-green-50 dark:bg-green-900/30', text: 'text-green-700 dark:text-green-300', iconBg: 'bg-green-500', Icon: Receipt },
+  vat_report: { bg: 'bg-red-50 dark:bg-red-900/30', text: 'text-red-700 dark:text-red-300', iconBg: 'bg-red-500', Icon: FileText },
+  approval_request: { bg: 'bg-amber-50 dark:bg-amber-900/30', text: 'text-amber-700 dark:text-amber-300', iconBg: 'bg-amber-500', Icon: CheckCircle2 },
+  new_vendor: { bg: 'bg-emerald-50 dark:bg-emerald-900/30', text: 'text-emerald-700 dark:text-emerald-300', iconBg: 'bg-emerald-500', Icon: Building2 },
+  deposit: { bg: 'bg-cyan-50 dark:bg-cyan-900/30', text: 'text-cyan-700 dark:text-cyan-300', iconBg: 'bg-cyan-500', Icon: TrendingUp },
+  withdrawal: { bg: 'bg-pink-50 dark:bg-pink-900/30', text: 'text-pink-700 dark:text-pink-300', iconBg: 'bg-pink-500', Icon: TrendingDown },
+  other: { bg: 'bg-muted/50', text: 'text-muted-foreground', iconBg: 'bg-gray-500', Icon: Info },
 };
 
 // 신용등급 색상 매핑 (A=녹색, B=노랑, C=주황, D=빨강)
@@ -277,11 +277,13 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
   };
 
   return (
-    <Card>
-      <CardContent className="p-6">
-        {/* 헤더 */}
+    <CollapsibleDashboardCard
+      icon={<AlertCircle style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="오늘의 이슈"
+      subtitle="주요 알림 및 이슈 현황"
+    >
+        {/* 필터/탭 영역 */}
         <div className="flex items-center gap-3 mb-4 flex-wrap">
-          <h2 className="text-lg font-semibold text-gray-900 shrink-0">오늘의 이슈</h2>
 
           {/* 탭 */}
           <Tabs value={activeTab} onValueChange={handleTabChange} className="shrink-0">
@@ -293,11 +295,11 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
 
           {/* 날짜 네비게이션 (이전 이슈 탭일 때만) */}
           {activeTab === 'past' && (
-            <div className="flex items-center gap-1 shrink-0">
+            <div className="flex items-center gap-1 min-w-0">
               <Button
                 variant="outline"
                 size="sm"
-                className="h-8 px-2"
+                className="h-8 px-1.5 shrink-0"
                 onClick={handlePrevDate}
               >
                 <ChevronLeft className="h-4 w-4" />
@@ -308,14 +310,14 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
                 onChange={handleDatePickerChange}
                 size="sm"
                 displayFormat="yyyy년 MM월 dd일"
-                className="w-[170px]"
+                className="min-w-0 flex-1"
                 align="start"
                 sideOffset={4}
               />
               <Button
                 variant="outline"
                 size="sm"
-                className="h-8 px-2"
+                className="h-8 px-1.5 shrink-0"
                 onClick={handleNextDate}
                 disabled={isNextDisabled}
               >
@@ -326,7 +328,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
 
           {/* 필터 */}
           <Select value={filter} onValueChange={setFilter}>
-            <SelectTrigger className="w-44 h-9 ml-auto">
+            <SelectTrigger className="w-44 h-9">
               <SelectValue placeholder="전체" />
             </SelectTrigger>
             <SelectContent>
@@ -334,7 +336,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
                 <SelectItem key={option.value} value={option.value}>
                   <div className="flex items-center justify-between w-full gap-3">
                     <span>{option.label}</span>
-                    <span className="bg-gray-100 text-gray-600 text-xs px-2 py-0.5 rounded-full font-medium">
+                    <span className="bg-muted text-muted-foreground text-xs px-2 py-0.5 rounded-full font-medium">
                       {option.count}
                     </span>
                   </div>
@@ -348,11 +350,11 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
         <div ref={gridRef} className="grid grid-cols-1 sm:grid-cols-2 xl:grid-cols-3 gap-3 max-h-[400px] overflow-y-auto pr-1">
           {activeTab === 'past' && pastLoading ? (
             <div className="col-span-full flex items-center justify-center py-8">
-              <Loader2 className="h-5 w-5 animate-spin text-gray-400 mr-2" />
-              <span className="text-sm text-gray-500">데이터를 불러오는 중...</span>
+              <Loader2 className="h-5 w-5 animate-spin text-muted-foreground mr-2" />
+              <span className="text-sm text-muted-foreground">데이터를 불러오는 중...</span>
             </div>
           ) : filteredItems.length === 0 ? (
-            <div className="col-span-full text-center py-8 text-gray-500">
+            <div className="col-span-full text-center py-8 text-muted-foreground">
               {activeTab === 'past'
                 ? `${formatDateDisplay(pastDate)}에 이슈가 없습니다.`
                 : '표시할 이슈가 없습니다.'}
@@ -368,7 +370,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
               return (
               <div
                 key={item.id}
-                className={`flex items-center gap-2 p-3 border rounded-lg hover:shadow-md transition-all cursor-pointer ${badgeStyle.bg} border-transparent hover:border-gray-200`}
+                className={`flex items-center gap-2 p-3 border rounded-lg hover:shadow-md transition-all cursor-pointer ${badgeStyle.bg} border-transparent hover:border-border`}
                 onClick={() => handleItemClick(item)}
               >
                 {/* 아이콘 + 뱃지 */}
@@ -382,7 +384,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
                 </div>
 
                 {/* 내용 */}
-                <span className="text-sm text-gray-800 truncate flex-1 min-w-0">
+                <span className="text-sm text-foreground truncate flex-1 min-w-0">
                   {item.content}
                 </span>
 
@@ -404,7 +406,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
                 )}
 
                 {/* 시간 */}
-                <span className="text-xs text-gray-500 whitespace-nowrap shrink-0">
+                <span className="text-xs text-muted-foreground whitespace-nowrap shrink-0">
                   {item.time}
                 </span>
 
@@ -434,7 +436,7 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
                     <Button
                       size="sm"
                       variant="outline"
-                      className="h-6 px-2 text-xs text-gray-600 hover:text-green-600 hover:border-green-600 hover:bg-green-50"
+                      className="h-6 px-2 text-xs text-muted-foreground hover:text-green-600 hover:border-green-600 hover:bg-green-50"
                       onClick={() => handleDismiss(item)}
                     >
                       확인
@@ -447,7 +449,6 @@ export function TodayIssueSection({ items }: TodayIssueSectionProps) {
             })
           )}
         </div>
-      </CardContent>
-    </Card>
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/UnshippedSection.tsx b/src/components/business/CEODashboard/sections/UnshippedSection.tsx
index 5973ce4f..01591190 100644
--- a/src/components/business/CEODashboard/sections/UnshippedSection.tsx
+++ b/src/components/business/CEODashboard/sections/UnshippedSection.tsx
@@ -11,6 +11,7 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import { MultiSelectCombobox } from '@/components/ui/multi-select-combobox';
+import { CollapsibleDashboardCard } from '../components';
 import type { UnshippedData } from '../types';
 
 interface UnshippedSectionProps {
@@ -31,81 +32,68 @@ export function UnshippedSection({ data }: UnshippedSectionProps) {
     });
 
   return (
-    <div className="rounded-xl border overflow-hidden">
-      {/* 다크 헤더 */}
-      <div style={{ backgroundColor: '#1e293b' }} className="px-6 py-4">
-        <div className="flex items-center justify-between">
-          <div className="flex items-center gap-3">
-            <div style={{ backgroundColor: 'rgba(255,255,255,0.1)' }} className="p-2 rounded-lg">
-              <PackageX style={{ color: '#ffffff' }} className="h-5 w-5" />
-            </div>
-            <div>
-              <h3 style={{ color: '#ffffff' }} className="text-lg font-semibold">미출고 내역</h3>
-              <p style={{ color: '#cbd5e1' }} className="text-sm">납기일 기준 미출고 현황</p>
-            </div>
-          </div>
-          <Badge
-            style={{ backgroundColor: '#ef4444', color: '#ffffff', border: 'none' }}
-            className="hover:opacity-90"
-          >
-            {data.items.length}건
-          </Badge>
-        </div>
-      </div>
-
-      <div style={{ backgroundColor: '#ffffff' }} className="p-6">
+    <CollapsibleDashboardCard
+      icon={<PackageX style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="미출고 내역"
+      subtitle="납기일 기준 미출고 현황"
+      rightElement={
+        <Badge
+          className="bg-red-500 text-white border-none hover:opacity-90"
+        >
+          {data.items.length}건
+        </Badge>
+      }
+    >
         {/* 미출고 테이블 */}
-        <div className="border rounded-lg overflow-hidden">
-          <div className="flex items-center justify-between p-4 bg-gray-50 border-b">
-            <h4 className="text-sm font-semibold text-gray-700">미출고 목록</h4>
-            <div className="flex gap-2">
-              <MultiSelectCombobox
-                options={clients.map((c) => ({ value: c, label: c }))}
-                value={clientFilter}
-                onChange={setClientFilter}
-                placeholder="전체 거래처"
-                className="w-[160px] h-8 text-xs"
-              />
-              <Select value={sortOrder} onValueChange={setSortOrder}>
-                <SelectTrigger className="w-[140px] h-8 text-xs">
-                  <SelectValue placeholder="정렬" />
-                </SelectTrigger>
-                <SelectContent>
-                  <SelectItem value="due-asc">납기일 가까운순</SelectItem>
-                  <SelectItem value="due-desc">납기일 먼순</SelectItem>
-                </SelectContent>
-              </Select>
-            </div>
+        <div className="border border-border rounded-lg overflow-hidden">
+          <div className="p-3 bg-muted/50 border-b border-border space-y-2">
+            <h4 className="text-sm font-semibold text-foreground">미출고 목록</h4>
+            <MultiSelectCombobox
+              options={clients.map((c) => ({ value: c, label: c }))}
+              value={clientFilter}
+              onChange={setClientFilter}
+              placeholder="전체 거래처"
+              className="w-full h-8 text-xs"
+            />
+            <Select value={sortOrder} onValueChange={setSortOrder}>
+              <SelectTrigger className="w-full h-8 text-xs">
+                <SelectValue placeholder="정렬" />
+              </SelectTrigger>
+              <SelectContent>
+                <SelectItem value="due-asc">납기일 가까운순</SelectItem>
+                <SelectItem value="due-desc">납기일 먼순</SelectItem>
+              </SelectContent>
+            </Select>
           </div>
           <div className="overflow-x-auto">
-            <table className="w-full text-sm">
+            <table className="w-full text-sm min-w-[550px]">
               <thead>
-                <tr className="bg-gray-50 border-b">
-                  <th className="px-4 py-2 text-center text-gray-600 font-medium w-12">No</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">포트번호</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">현장명</th>
-                  <th className="px-4 py-2 text-left text-gray-600 font-medium">수주처</th>
-                  <th className="px-4 py-2 text-center text-gray-600 font-medium">납기일</th>
-                  <th className="px-4 py-2 text-center text-gray-600 font-medium">남은일</th>
+                <tr className="bg-muted/50 border-b border-border">
+                  <th className="px-4 py-2 text-center text-muted-foreground font-medium w-12">No</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">포트번호</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">현장명</th>
+                  <th className="px-4 py-2 text-left text-muted-foreground font-medium">수주처</th>
+                  <th className="px-4 py-2 text-center text-muted-foreground font-medium">납기일</th>
+                  <th className="px-4 py-2 text-center text-muted-foreground font-medium">남은일</th>
                 </tr>
               </thead>
               <tbody>
                 {filteredItems.map((item, idx) => (
-                  <tr key={item.id} className="border-b last:border-b-0 hover:bg-gray-50">
-                    <td className="px-4 py-2 text-center text-gray-500">{idx + 1}</td>
-                    <td className="px-4 py-2 text-gray-700">{item.portNo}</td>
-                    <td className="px-4 py-2 text-gray-700">{item.siteName}</td>
-                    <td className="px-4 py-2 text-gray-700">{item.orderClient}</td>
-                    <td className="px-4 py-2 text-center text-gray-700">{item.dueDate}</td>
+                  <tr key={item.id} className="border-b border-border last:border-b-0 hover:bg-muted/50">
+                    <td className="px-4 py-2 text-center text-muted-foreground">{idx + 1}</td>
+                    <td className="px-4 py-2 text-muted-foreground">{item.portNo}</td>
+                    <td className="px-4 py-2 text-muted-foreground">{item.siteName}</td>
+                    <td className="px-4 py-2 text-muted-foreground">{item.orderClient}</td>
+                    <td className="px-4 py-2 text-center text-muted-foreground">{item.dueDate}</td>
                     <td className="px-4 py-2 text-center">
                       <Badge
                         variant="outline"
                         className={
                           item.daysLeft <= 3
-                            ? 'text-red-600 border-red-200 bg-red-50'
+                            ? 'text-red-600 border-red-200 bg-red-50 dark:text-red-400 dark:border-red-800 dark:bg-red-900/30'
                             : item.daysLeft <= 7
-                            ? 'text-orange-600 border-orange-200 bg-orange-50'
-                            : 'text-gray-600 border-gray-200 bg-gray-50'
+                            ? 'text-orange-600 border-orange-200 bg-orange-50 dark:text-orange-400 dark:border-orange-800 dark:bg-orange-900/30'
+                            : 'text-muted-foreground border-border bg-muted/50'
                         }
                       >
                         D-{item.daysLeft}
@@ -117,7 +105,6 @@ export function UnshippedSection({ data }: UnshippedSectionProps) {
             </table>
           </div>
         </div>
-      </div>
-    </div>
+    </CollapsibleDashboardCard>
   );
 }
diff --git a/src/components/business/CEODashboard/sections/VatSection.tsx b/src/components/business/CEODashboard/sections/VatSection.tsx
index 9a04370b..eb5c45ab 100644
--- a/src/components/business/CEODashboard/sections/VatSection.tsx
+++ b/src/components/business/CEODashboard/sections/VatSection.tsx
@@ -1,7 +1,7 @@
 'use client';
 
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem } from '../components';
+import { Calculator } from 'lucide-react';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard } from '../components';
 import type { VatData } from '../types';
 
 interface VatSectionProps {
@@ -11,28 +11,28 @@ interface VatSectionProps {
 
 export function VatSection({ data, onClick }: VatSectionProps) {
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle title="부가세 현황" badge="warning" />
+    <CollapsibleDashboardCard
+      icon={<Calculator style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="부가세 현황"
+      subtitle="부가세 납부 정보"
+    >
+      <div className="grid grid-cols-1 sm:grid-cols-2 md:grid-cols-4 gap-4 mb-4">
+        {data.cards.map((card) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={onClick}
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-2 md:grid-cols-4 gap-4 mb-4">
-          {data.cards.map((card) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={onClick}
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/business/CEODashboard/sections/WelfareSection.tsx b/src/components/business/CEODashboard/sections/WelfareSection.tsx
index f94a6af4..d9e3f733 100644
--- a/src/components/business/CEODashboard/sections/WelfareSection.tsx
+++ b/src/components/business/CEODashboard/sections/WelfareSection.tsx
@@ -1,8 +1,7 @@
 'use client';
 
 import { Heart, Gift, Coffee, Smile } from 'lucide-react';
-import { Card, CardContent } from '@/components/ui/card';
-import { SectionTitle, AmountCardItem, CheckPointItem, type SectionColorTheme } from '../components';
+import { AmountCardItem, CheckPointItem, CollapsibleDashboardCard, type SectionColorTheme } from '../components';
 import type { WelfareData } from '../types';
 
 // 카드별 아이콘 매핑
@@ -16,38 +15,33 @@ interface WelfareSectionProps {
 
 export function WelfareSection({ data, onCardClick }: WelfareSectionProps) {
   return (
-    <Card>
-      <CardContent className="p-6">
-        <SectionTitle
-          title="복리후생비 현황"
-          badge="info"
-          icon={Heart}
-          colorTheme="emerald"
-        />
+    <CollapsibleDashboardCard
+      icon={<Heart style={{ color: '#ffffff' }} className="h-5 w-5" />}
+      title="복리후생비 현황"
+      subtitle="복리후생비 사용 현황"
+    >
+      <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
+        {data.cards.map((card, idx) => (
+          <AmountCardItem
+            key={card.id}
+            card={card}
+            onClick={onCardClick ? () => onCardClick(card.id) : undefined}
+            icon={CARD_ICONS[idx] || Heart}
+            colorTheme={CARD_THEMES[idx] || 'emerald'}
+            showTrend={!!card.previousLabel}
+            trendValue={card.previousLabel}
+            trendDirection="up"
+          />
+        ))}
+      </div>
 
-        <div className="grid grid-cols-1 xs:grid-cols-2 md:grid-cols-4 gap-3 xs:gap-4 mb-4">
-          {data.cards.map((card, idx) => (
-            <AmountCardItem
-              key={card.id}
-              card={card}
-              onClick={onCardClick ? () => onCardClick(card.id) : undefined}
-              icon={CARD_ICONS[idx] || Heart}
-              colorTheme={CARD_THEMES[idx] || 'emerald'}
-              showTrend={!!card.previousLabel}
-              trendValue={card.previousLabel}
-              trendDirection="up"
-            />
+      {data.checkPoints.length > 0 && (
+        <div className="border-t pt-4 space-y-1">
+          {data.checkPoints.map((cp) => (
+            <CheckPointItem key={cp.id} checkpoint={cp} />
           ))}
         </div>
-
-        {data.checkPoints.length > 0 && (
-          <div className="border-t pt-4 space-y-1">
-            {data.checkPoints.map((cp) => (
-              <CheckPointItem key={cp.id} checkpoint={cp} />
-            ))}
-          </div>
-        )}
-      </CardContent>
-    </Card>
+      )}
+    </CollapsibleDashboardCard>
   );
-}
\ No newline at end of file
+}
diff --git a/src/components/hr/EmployeeManagement/EmployeeForm.tsx b/src/components/hr/EmployeeManagement/EmployeeForm.tsx
index 295c5529..97c03d17 100644
--- a/src/components/hr/EmployeeManagement/EmployeeForm.tsx
+++ b/src/components/hr/EmployeeManagement/EmployeeForm.tsx
@@ -46,6 +46,7 @@ import {
 } from './types';
 import { getPositions, getDepartments, uploadProfileImage, type PositionItem, type DepartmentItem } from './actions';
 import { getProfileImageUrl } from './utils';
+import { extractDigits } from '@/lib/formatters';
 
 // 부서 트리 구조 타입
 interface DepartmentTreeNode extends DepartmentItem {
@@ -272,7 +273,7 @@ export function EmployeeForm({
 
   // 휴대폰 번호 자동 하이픈 포맷팅
   const formatPhoneNumber = (value: string): string => {
-    const numbers = value.replace(/[^0-9]/g, '');
+    const numbers = extractDigits(value);
     if (numbers.length <= 3) return numbers;
     if (numbers.length <= 7) return `${numbers.slice(0, 3)}-${numbers.slice(3)}`;
     return `${numbers.slice(0, 3)}-${numbers.slice(3, 7)}-${numbers.slice(7, 11)}`;
@@ -280,7 +281,7 @@ export function EmployeeForm({
 
   // 주민등록번호 자동 하이픈 포맷팅
   const formatResidentNumber = (value: string): string => {
-    const numbers = value.replace(/[^0-9]/g, '');
+    const numbers = extractDigits(value);
     if (numbers.length <= 6) return numbers;
     return `${numbers.slice(0, 6)}-${numbers.slice(6, 13)}`;
   };
diff --git a/src/components/settings/CompanyInfoManagement/AddCompanyDialog.tsx b/src/components/settings/CompanyInfoManagement/AddCompanyDialog.tsx
index f1fb59fb..163b3714 100644
--- a/src/components/settings/CompanyInfoManagement/AddCompanyDialog.tsx
+++ b/src/components/settings/CompanyInfoManagement/AddCompanyDialog.tsx
@@ -20,6 +20,7 @@ import {
   AlertDialogHeader,
   AlertDialogTitle,
 } from '@/components/ui/alert-dialog';
+import { extractDigits } from '@/lib/formatters';
 
 interface AddCompanyDialogProps {
   open: boolean;
@@ -36,7 +37,7 @@ export function AddCompanyDialog({ open, onOpenChange }: AddCompanyDialogProps)
 
   // 숫자만 입력 가능 (10자리 제한)
   const handleBusinessNumberChange = (value: string) => {
-    const numbersOnly = value.replace(/[^0-9]/g, '');
+    const numbersOnly = extractDigits(value);
     if (numbersOnly.length <= 10) {
       setBusinessNumber(numbersOnly);
     }
diff --git a/src/components/settings/PaymentHistoryManagement/utils.ts b/src/components/settings/PaymentHistoryManagement/utils.ts
index 12590b68..fdf80687 100644
--- a/src/components/settings/PaymentHistoryManagement/utils.ts
+++ b/src/components/settings/PaymentHistoryManagement/utils.ts
@@ -1,6 +1,6 @@
 import type { PaymentApiData, PaymentHistory, PaymentStatus } from './types';
 import { PAYMENT_METHOD_LABELS } from './types';
-import { formatDate } from '@/lib/utils/date';
+import { formatDate, toDateString } from '@/lib/utils/date';
 
 // ===== API → Frontend 변환 =====
 export function transformApiToFrontend(apiData: PaymentApiData): PaymentHistory {
@@ -11,12 +11,12 @@ export function transformApiToFrontend(apiData: PaymentApiData): PaymentHistory
   const paymentMethodLabel = PAYMENT_METHOD_LABELS[apiData.payment_method] || apiData.payment_method;
 
   // 구독 기간
-  const periodStart = subscription?.started_at?.split('T')[0] || '';
-  const periodEnd = subscription?.ended_at?.split('T')[0] || '';
+  const periodStart = toDateString(subscription?.started_at);
+  const periodEnd = toDateString(subscription?.ended_at);
 
   return {
     id: String(apiData.id),
-    paymentDate: apiData.paid_at?.split('T')[0] || formatDate(apiData.created_at),
+    paymentDate: toDateString(apiData.paid_at) || formatDate(apiData.created_at),
     subscriptionName: plan?.name || '구독',
     paymentMethod: paymentMethodLabel,
     subscriptionPeriod: {
diff --git a/src/components/settings/PopupManagement/utils.ts b/src/components/settings/PopupManagement/utils.ts
index 18eab644..1c1a1ae0 100644
--- a/src/components/settings/PopupManagement/utils.ts
+++ b/src/components/settings/PopupManagement/utils.ts
@@ -3,6 +3,7 @@
  */
 
 import type { Popup, PopupFormData, PopupTarget, PopupStatus } from './types';
+import { toDateString } from '@/lib/utils/date';
 
 // ============================================
 // API 응답 타입 정의
@@ -55,9 +56,9 @@ export function transformApiToFrontend(apiData: PopupApiData): Popup {
     status: apiData.status as PopupStatus,
     author: apiData.creator?.name || '관리자',
     authorId: apiData.created_by ? String(apiData.created_by) : '',
-    createdAt: apiData.created_at?.split('T')[0] || '',
-    startDate: apiData.started_at?.split('T')[0] || '',
-    endDate: apiData.ended_at?.split('T')[0] || '',
+    createdAt: toDateString(apiData.created_at),
+    startDate: toDateString(apiData.started_at),
+    endDate: toDateString(apiData.ended_at),
   };
 }
 
diff --git a/src/lib/formatters.ts b/src/lib/formatters.ts
index 7980e228..54d801c8 100644
--- a/src/lib/formatters.ts
+++ b/src/lib/formatters.ts
@@ -165,6 +165,14 @@ export function parseNumber(formatted: string): number {
   return isNaN(num) ? 0 : num;
 }
 
+/**
+ * 숫자만 추출 (범용)
+ * 전화번호, 사업자번호 등 포맷팅 전처리에 사용
+ */
+export function extractDigits(value: string): string {
+  return value.replace(/\D/g, '');
+}
+
 /**
  * Leading zero 제거 (01 → 1)
  */
@@ -188,34 +196,3 @@ export function removeLeadingZeros(value: string): string {
   return value.replace(/^0+/, '') || '0';
 }
 
-/**
- * 숫자만 추출 (음수, 소수점 허용 옵션)
- */
-export function extractNumbers(value: string, options?: {
-  allowNegative?: boolean;
-  allowDecimal?: boolean;
-}): string {
-  const { allowNegative = false, allowDecimal = false } = options || {};
-
-  let pattern = '\\d';
-  if (allowNegative) pattern = '-?' + pattern;
-  if (allowDecimal) pattern = pattern + '|\\.';
-
-  const regex = new RegExp(`[^${allowNegative ? '-' : ''}${allowDecimal ? '.' : ''}\\d]`, 'g');
-  let result = value.replace(regex, '');
-
-  // 중복 마이너스 제거 (첫 번째만 유지)
-  if (allowNegative && result.includes('-')) {
-    const isNegative = result.startsWith('-');
-    result = result.replace(/-/g, '');
-    if (isNegative) result = '-' + result;
-  }
-
-  // 중복 소수점 제거 (첫 번째만 유지)
-  if (allowDecimal && result.includes('.')) {
-    const parts = result.split('.');
-    result = parts[0] + (parts.length > 1 ? '.' + parts.slice(1).join('') : '');
-  }
-
-  return result;
-}
\ No newline at end of file
diff --git a/src/lib/utils/date.ts b/src/lib/utils/date.ts
index c76fe152..490fda11 100644
--- a/src/lib/utils/date.ts
+++ b/src/lib/utils/date.ts
@@ -58,6 +58,17 @@ export function formatDateForInput(dateStr: string | null | undefined): string {
   return getLocalDateString(date);
 }
 
+/**
+ * ISO 문자열에서 날짜 부분(YYYY-MM-DD)만 추출
+ * null/undefined 시 빈 문자열 반환 (폼 데이터 변환용)
+ * @example toDateString("2025-01-06T00:00:00.000Z") // "2025-01-06"
+ * @example toDateString(null) // ""
+ */
+export function toDateString(isoString: string | null | undefined): string {
+  if (!isoString) return '';
+  return isoString.split('T')[0];
+}
+
 /**
  * 날짜 표시용 포맷 (YYYY-MM-DD)
  * @example formatDate("2025-01-06T00:00:00.000Z") // "2025-01-06"
diff --git a/src/lib/utils/validation/common.ts b/src/lib/utils/validation/common.ts
new file mode 100644
index 00000000..2081ab88
--- /dev/null
+++ b/src/lib/utils/validation/common.ts
@@ -0,0 +1,110 @@
+/**
+ * 공통 Zod 검증 스키마
+ *
+ * 품목명, 품목유형, 날짜, 숫자, BOM 등 여러 스키마에서 공유하는 기본 블록
+ */
+
+import { z } from 'zod';
+
+// ===== 내부 전용 스키마 =====
+
+/**
+ * 품목 코드 검증
+ * 형식: {업체코드}-{품목유형}-{일련번호}
+ * 예: KD-FG-001
+ *
+ * 현재 사용하지 않음 (품목 코드 자동 생성)
+ */
+export const _itemCodeSchema = z.string()
+  .min(1, '품목 코드를 입력해주세요')
+  .regex(
+    /^[A-Z0-9]+-[A-Z]{2}-\d+$/,
+    '품목 코드 형식이 올바르지 않습니다 (예: KD-FG-001)'
+  );
+
+// ===== 공통 필드 스키마 =====
+
+/**
+ * 품목명 검증
+ */
+export const itemNameSchema = z.preprocess(
+  (val) => val === undefined || val === null ? "" : val,
+  z.string().min(1, '품목명을 입력해주세요').max(200, '품목명은 200자 이내로 입력해주세요')
+);
+
+/**
+ * 품목 유형 검증
+ */
+export const itemTypeSchema = z.enum(['FG', 'PT', 'SM', 'RM', 'CS'], {
+  message: '품목 유형을 선택해주세요',
+});
+
+/**
+ * 단위 검증
+ *
+ * 현재 사용하지 않음 (materialUnitSchema로 대체)
+ */
+export const _unitSchema = z.string()
+  .min(1, '단위를 입력해주세요')
+  .max(20, '단위는 20자 이내로 입력해주세요');
+
+/**
+ * 양수 검증 (가격, 수량 등)
+ * undefined나 빈 문자열은 검증하지 않음
+ */
+export const positiveNumberSchema = z.union([
+  z.number().positive('0보다 큰 값을 입력해주세요'),
+  z.string().transform((val) => parseFloat(val)).pipe(z.number().positive('0보다 큰 값을 입력해주세요')),
+  z.undefined(),
+  z.null(),
+  z.literal('')
+]).optional();
+
+/**
+ * 날짜 검증 (YYYY-MM-DD)
+ * 빈 문자열이나 undefined는 검증하지 않음
+ */
+export const dateSchema = z.preprocess(
+  (val) => {
+    if (val === undefined || val === null || val === '') return undefined;
+    return val;
+  },
+  z.string()
+    .regex(/^\d{4}-\d{2}-\d{2}$/, '날짜 형식이 올바르지 않습니다 (YYYY-MM-DD)')
+    .optional()
+);
+
+// ===== BOM 라인 스키마 =====
+
+/**
+ * 절곡품 전개도 상세 스키마
+ */
+export const bendingDetailSchema = z.object({
+  id: z.string(),
+  no: z.number().int().positive(),
+  input: z.number(),
+  elongation: z.number().default(-1),
+  calculated: z.number(),
+  sum: z.number(),
+  shaded: z.boolean().default(false),
+  aAngle: z.number().optional(),
+});
+
+/**
+ * BOM 라인 스키마
+ */
+export const bomLineSchema = z.object({
+  id: z.string(),
+  childItemCode: z.string().min(1, '하위 품목 코드를 입력해주세요'),
+  childItemName: z.string().min(1, '하위 품목명을 입력해주세요'),
+  quantity: z.number().positive('수량은 0보다 커야 합니다'),
+  unit: z.string().min(1, '단위를 입력해주세요'),
+  unitPrice: positiveNumberSchema,
+  quantityFormula: z.string().optional(),
+  note: z.string().max(500).optional(),
+
+  // 절곡품 관련
+  isBending: z.boolean().optional(),
+  bendingDiagram: z.string().url().optional(),
+  bendingDetails: z.array(bendingDetailSchema).optional(),
+});
diff --git a/src/lib/utils/validation/form-schemas.ts b/src/lib/utils/validation/form-schemas.ts
new file mode 100644
index 00000000..25cd6988
--- /dev/null
+++ b/src/lib/utils/validation/form-schemas.ts
@@ -0,0 +1,191 @@
+/**
+ * 폼 데이터 Zod 검증 스키마
+ *
+ * 품목 생성/수정/필터용 스키마
+ */
+
+import { z } from 'zod';
+import { itemTypeSchema, bendingDetailSchema } from './common';
+import {
+  productSchema,
+  productSchemaBase,
+  partSchemaBase,
+  materialSchemaBase,
+  materialSchema,
+  consumableSchemaBase,
+  consumableSchema,
+} from './item-schemas';
+
+// ===== 폼 데이터 스키마 (생성/수정용) =====
+
+/**
+ * 품목 생성 폼 스키마
+ * (id, createdAt, updatedAt 제외)
+ *
+ * discriminatedUnion은 omit()을 지원하지 않으므로,
+ * 각 스키마에 대해 개별적으로 omit을 적용합니다.
+ */
+// partSchemaBase를 omit한 후 itemType merge - refinement는 마지막에 적용
+const partSchemaForForm = partSchemaBase
+  .omit({ createdAt: true, updatedAt: true })
+  .merge(z.object({ itemType: z.literal('PT') }))
+  .superRefine((data, ctx) => {
+    // 1단계: 부품 유형 필수
+    if (!data.partType || data.partType === '') {
+      ctx.addIssue({
+        code: z.ZodIssueCode.custom,
+        message: '부품 유형을 선택해주세요',
+        path: ['partType'],
+      });
+      return; // 부품 유형이 없으면 더 이상 검증하지 않음
+    }
+
+    // 2단계: 부품 유형이 있을 때만 품목명 필수
+    if (!data.category1 || data.category1 === '') {
+      ctx.addIssue({
+        code: z.ZodIssueCode.custom,
+        message: '품목명을 선택해주세요',
+        path: ['category1'],
+      });
+      return; // 품목명이 없으면 더 이상 검증하지 않음 (설치유형 등 체크 안 함)
+    }
+
+    // 3단계: 조립 부품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
+    if (data.partType === 'ASSEMBLY') {
+      if (!data.installationType) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '설치 유형을 선택해주세요',
+          path: ['installationType'],
+        });
+      }
+      if (!data.sideSpecWidth) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '측면 규격 (가로)를 입력해주세요',
+          path: ['sideSpecWidth'],
+        });
+      }
+      if (!data.sideSpecHeight) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '측면 규격 (세로)를 입력해주세요',
+          path: ['sideSpecHeight'],
+        });
+      }
+      if (!data.assemblyLength) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '길이를 선택해주세요',
+          path: ['assemblyLength'],
+        });
+      }
+    }
+
+    // 절곡품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
+    if (data.partType === 'BENDING') {
+      // 단계별 검증: 종류(category2) → 재질(material) → 폭 합계 → 모양&길이
+      if (!data.category2 || data.category2 === '') {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '종류를 선택해주세요',
+          path: ['category2'],
+        });
+        return; // 종류가 없으면 재질, 폭 합계, 모양&길이 체크 안 함
+      }
+      if (!data.material) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '재질을 선택해주세요',
+          path: ['material'],
+        });
+        return; // 재질이 없으면 폭 합계, 모양&길이 체크 안 함
+      }
+      if (!data.length) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '폭 합계를 입력해주세요',
+          path: ['length'],
+        });
+        return; // 폭 합계가 없으면 모양&길이 체크 안 함
+      }
+      if (!data.bendingLength) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '모양&길이를 선택해주세요',
+          path: ['bendingLength'],
+        });
+      }
+    }
+
+    // 구매 부품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
+    if (data.partType === 'PURCHASED') {
+      if (data.category1 === 'electric_opener') {
+        if (!data.electricOpenerPower) {
+          ctx.addIssue({
+            code: z.ZodIssueCode.custom,
+            message: '전원을 선택해주세요',
+            path: ['electricOpenerPower'],
+          });
+        }
+        if (!data.electricOpenerCapacity) {
+          ctx.addIssue({
+            code: z.ZodIssueCode.custom,
+            message: '용량을 선택해주세요',
+            path: ['electricOpenerCapacity'],
+          });
+        }
+      }
+      if (data.category1 === 'motor' && !data.motorVoltage) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '전압을 선택해주세요',
+          path: ['motorVoltage'],
+        });
+      }
+      if (data.category1 === 'chain' && !data.chainSpec) {
+        ctx.addIssue({
+          code: z.ZodIssueCode.custom,
+          message: '체인 규격을 선택해주세요',
+          path: ['chainSpec'],
+        });
+      }
+    }
+  });
+
+export const createItemFormSchema = z.discriminatedUnion('itemType', [
+  productSchema.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('FG') }),
+  partSchemaForForm, // itemType이 이미 merge되어 있음
+  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('SM') }),
+  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('RM') }),
+  consumableSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('CS') }),
+]);
+
+/**
+ * 품목 수정 폼 스키마
+ * (모든 필드 선택적)
+ *
+ * discriminatedUnion은 partial()도 지원하지 않으므로,
+ * 각 스키마에 대해 개별적으로 처리합니다.
+ */
+export const updateItemFormSchema = z.discriminatedUnion('itemType', [
+  productSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('FG') }),
+  partSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('PT') }),
+  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('SM') }),
+  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('RM') }),
+  consumableSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('CS') }),
+]);
+
+// ===== 필터 스키마 =====
+
+/**
+ * 품목 목록 필터 스키마
+ */
+export const itemFilterSchema = z.object({
+  itemType: itemTypeSchema.optional(),
+  search: z.string().optional(),
+  category1: z.string().optional(),
+  category2: z.string().optional(),
+  category3: z.string().optional(),
+  isActive: z.boolean().optional(),
+});
diff --git a/src/lib/utils/validation/index.ts b/src/lib/utils/validation/index.ts
new file mode 100644
index 00000000..e8527bfa
--- /dev/null
+++ b/src/lib/utils/validation/index.ts
@@ -0,0 +1,31 @@
+/**
+ * Zod 검증 스키마 barrel export
+ *
+ * 기존 `@/lib/utils/validation` 경로 호환성 유지
+ */
+
+// common
+export { bendingDetailSchema, bomLineSchema } from './common';
+
+// item-schemas
+export {
+  productSchema,
+  partSchema,
+  materialSchema,
+  consumableSchema,
+  itemMasterSchema,
+} from './item-schemas';
+
+// form-schemas
+export { createItemFormSchema, updateItemFormSchema, itemFilterSchema } from './form-schemas';
+
+// utils
+export { getSchemaByItemType, formatZodError } from './utils';
+export type {
+  ItemMasterFormData,
+  CreateItemFormData,
+  UpdateItemFormData,
+  ItemFilterFormData,
+  BOMLineFormData,
+  BendingDetailFormData,
+} from './utils';
diff --git a/src/lib/utils/validation.ts b/src/lib/utils/validation/item-schemas.ts
similarity index 52%
rename from src/lib/utils/validation.ts
rename to src/lib/utils/validation/item-schemas.ts
index b8efc0e3..0d910b59 100644
--- a/src/lib/utils/validation.ts
+++ b/src/lib/utils/validation/item-schemas.ts
@@ -1,119 +1,25 @@
 /**
- * Zod 검증 스키마
+ * 품목유형별 Zod 검증 스키마
  *
- * react-hook-form과 함께 사용하는 폼 검증
+ * FG(제품), PT(부품), SM/RM(원자재/부자재), CS(소모품) 스키마 정의
  */
 
 import { z } from 'zod';
-import type { ItemType } from '@/types/item';
-
-// ===== 공통 스키마 =====
-
-/**
- * 품목 코드 검증
- * 형식: {업체코드}-{품목유형}-{일련번호}
- * 예: KD-FG-001
- *
- * 현재 사용하지 않음 (품목 코드 자동 생성)
- */
-const _itemCodeSchema = z.string()
-  .min(1, '품목 코드를 입력해주세요')
-  .regex(
-    /^[A-Z0-9]+-[A-Z]{2}-\d+$/,
-    '품목 코드 형식이 올바르지 않습니다 (예: KD-FG-001)'
-  );
-
-/**
- * 품목명 검증
- */
-const itemNameSchema = z.preprocess(
-  (val) => val === undefined || val === null ? "" : val,
-  z.string().min(1, '품목명을 입력해주세요').max(200, '품목명은 200자 이내로 입력해주세요')
-);
-
-/**
- * 품목 유형 검증
- */
-const itemTypeSchema = z.enum(['FG', 'PT', 'SM', 'RM', 'CS'], {
-  message: '품목 유형을 선택해주세요',
-});
-
-/**
- * 단위 검증
- *
- * 현재 사용하지 않음 (materialUnitSchema로 대체)
- */
-const _unitSchema = z.string()
-  .min(1, '단위를 입력해주세요')
-  .max(20, '단위는 20자 이내로 입력해주세요');
-
-/**
- * 양수 검증 (가격, 수량 등)
- * undefined나 빈 문자열은 검증하지 않음
- */
-const positiveNumberSchema = z.union([
-  z.number().positive('0보다 큰 값을 입력해주세요'),
-  z.string().transform((val) => parseFloat(val)).pipe(z.number().positive('0보다 큰 값을 입력해주세요')),
-  z.undefined(),
-  z.null(),
-  z.literal('')
-]).optional();
-
-/**
- * 날짜 검증 (YYYY-MM-DD)
- * 빈 문자열이나 undefined는 검증하지 않음
- */
-const dateSchema = z.preprocess(
-  (val) => {
-    if (val === undefined || val === null || val === '') return undefined;
-    return val;
-  },
-  z.string()
-    .regex(/^\d{4}-\d{2}-\d{2}$/, '날짜 형식이 올바르지 않습니다 (YYYY-MM-DD)')
-    .optional()
-);
-
-// ===== BOM 라인 스키마 =====
-
-/**
- * 절곡품 전개도 상세 스키마
- */
-export const bendingDetailSchema = z.object({
-  id: z.string(),
-  no: z.number().int().positive(),
-  input: z.number(),
-  elongation: z.number().default(-1),
-  calculated: z.number(),
-  sum: z.number(),
-  shaded: z.boolean().default(false),
-  aAngle: z.number().optional(),
-});
-
-/**
- * BOM 라인 스키마
- */
-export const bomLineSchema = z.object({
-  id: z.string(),
-  childItemCode: z.string().min(1, '하위 품목 코드를 입력해주세요'),
-  childItemName: z.string().min(1, '하위 품목명을 입력해주세요'),
-  quantity: z.number().positive('수량은 0보다 커야 합니다'),
-  unit: z.string().min(1, '단위를 입력해주세요'),
-  unitPrice: positiveNumberSchema,
-  quantityFormula: z.string().optional(),
-  note: z.string().max(500).optional(),
-
-  // 절곡품 관련
-  isBending: z.boolean().optional(),
-  bendingDiagram: z.string().url().optional(),
-  bendingDetails: z.array(bendingDetailSchema).optional(),
-});
+import {
+  itemNameSchema,
+  itemTypeSchema,
+  dateSchema,
+  positiveNumberSchema,
+  bomLineSchema,
+  bendingDetailSchema,
+} from './common';
 
 // ===== 품목 마스터 기본 스키마 =====
 
 /**
  * 품목 마스터 공통 필드
  */
-const itemMasterBaseSchema = z.object({
+export const itemMasterBaseSchema = z.object({
   // 공통 필수 필드
   itemCode: z.string().optional(), // 자동생성되므로 선택 사항
   itemName: itemNameSchema,
@@ -185,7 +91,7 @@ const productFieldsSchema = z.object({
  * 제품(FG) 전체 스키마 (refinement 없이)
  * 제품에는 가격 정보가 없으므로 제거
  */
-const productSchemaBase = itemMasterBaseSchema
+export const productSchemaBase = itemMasterBaseSchema
   .omit({
     purchasePrice: true,
     salesPrice: true,
@@ -268,7 +174,7 @@ const partFieldsSchema = z.object({
  * 부품(PT) 전체 스키마 (refinement 없이)
  * 부품은 itemName을 사용하지 않으므로 선택 사항으로 변경
  */
-const partSchemaBase = itemMasterBaseSchema
+export const partSchemaBase = itemMasterBaseSchema
   .extend({
     itemName: z.string().max(200).optional(), // 부품은 itemName 선택 사항
   })
@@ -422,7 +328,7 @@ const materialUnitSchema = z.preprocess(
  * 원자재/부자재 Base 스키마 (refinement 없음, 필드만 정의)
  * specification, unit을 필수로 정의 (z.object로 완전히 새로 정의)
  */
-const materialSchemaBase = z.object({
+export const materialSchemaBase = z.object({
   // 공통 필수 필드
   itemCode: z.string().optional(),
   itemName: itemNameSchema,
@@ -479,7 +385,7 @@ export const materialSchema = materialSchemaBase;
  * 소모품 Base 스키마
  * specification, unit을 필수로 오버라이드
  */
-const consumableSchemaBase = itemMasterBaseSchema
+export const consumableSchemaBase = itemMasterBaseSchema
   .extend({
     specification: materialSpecificationSchema, // optional → 필수로 변경
     unit: materialUnitSchema, // optional → 필수로 변경
@@ -505,221 +411,3 @@ export const itemMasterSchema = z.discriminatedUnion('itemType', [
   materialSchema.extend({ itemType: z.literal('RM') }),
   consumableSchema.extend({ itemType: z.literal('CS') }),
 ]);
-
-// ===== 폼 데이터 스키마 (생성/수정용) =====
-
-/**
- * 품목 생성 폼 스키마
- * (id, createdAt, updatedAt 제외)
- *
- * discriminatedUnion은 omit()을 지원하지 않으므로,
- * 각 스키마에 대해 개별적으로 omit을 적용합니다.
- */
-// partSchemaBase를 omit한 후 itemType merge - refinement는 마지막에 적용
-const partSchemaForForm = partSchemaBase
-  .omit({ createdAt: true, updatedAt: true })
-  .merge(z.object({ itemType: z.literal('PT') }))
-  .superRefine((data, ctx) => {
-    // 1단계: 부품 유형 필수
-    if (!data.partType || data.partType === '') {
-      ctx.addIssue({
-        code: z.ZodIssueCode.custom,
-        message: '부품 유형을 선택해주세요',
-        path: ['partType'],
-      });
-      return; // 부품 유형이 없으면 더 이상 검증하지 않음
-    }
-
-    // 2단계: 부품 유형이 있을 때만 품목명 필수
-    if (!data.category1 || data.category1 === '') {
-      ctx.addIssue({
-        code: z.ZodIssueCode.custom,
-        message: '품목명을 선택해주세요',
-        path: ['category1'],
-      });
-      return; // 품목명이 없으면 더 이상 검증하지 않음 (설치유형 등 체크 안 함)
-    }
-
-    // 3단계: 조립 부품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
-    if (data.partType === 'ASSEMBLY') {
-      if (!data.installationType) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '설치 유형을 선택해주세요',
-          path: ['installationType'],
-        });
-      }
-      if (!data.sideSpecWidth) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '측면 규격 (가로)를 입력해주세요',
-          path: ['sideSpecWidth'],
-        });
-      }
-      if (!data.sideSpecHeight) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '측면 규격 (세로)를 입력해주세요',
-          path: ['sideSpecHeight'],
-        });
-      }
-      if (!data.assemblyLength) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '길이를 선택해주세요',
-          path: ['assemblyLength'],
-        });
-      }
-    }
-
-    // 절곡품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
-    if (data.partType === 'BENDING') {
-      // 단계별 검증: 종류(category2) → 재질(material) → 폭 합계 → 모양&길이
-      if (!data.category2 || data.category2 === '') {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '종류를 선택해주세요',
-          path: ['category2'],
-        });
-        return; // 종류가 없으면 재질, 폭 합계, 모양&길이 체크 안 함
-      }
-      if (!data.material) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '재질을 선택해주세요',
-          path: ['material'],
-        });
-        return; // 재질이 없으면 폭 합계, 모양&길이 체크 안 함
-      }
-      if (!data.length) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '폭 합계를 입력해주세요',
-          path: ['length'],
-        });
-        return; // 폭 합계가 없으면 모양&길이 체크 안 함
-      }
-      if (!data.bendingLength) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '모양&길이를 선택해주세요',
-          path: ['bendingLength'],
-        });
-      }
-    }
-
-    // 구매 부품 전용 필드 (partType과 category1이 모두 있을 때만 실행됨)
-    if (data.partType === 'PURCHASED') {
-      if (data.category1 === 'electric_opener') {
-        if (!data.electricOpenerPower) {
-          ctx.addIssue({
-            code: z.ZodIssueCode.custom,
-            message: '전원을 선택해주세요',
-            path: ['electricOpenerPower'],
-          });
-        }
-        if (!data.electricOpenerCapacity) {
-          ctx.addIssue({
-            code: z.ZodIssueCode.custom,
-            message: '용량을 선택해주세요',
-            path: ['electricOpenerCapacity'],
-          });
-        }
-      }
-      if (data.category1 === 'motor' && !data.motorVoltage) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '전압을 선택해주세요',
-          path: ['motorVoltage'],
-        });
-      }
-      if (data.category1 === 'chain' && !data.chainSpec) {
-        ctx.addIssue({
-          code: z.ZodIssueCode.custom,
-          message: '체인 규격을 선택해주세요',
-          path: ['chainSpec'],
-        });
-      }
-    }
-  });
-
-export const createItemFormSchema = z.discriminatedUnion('itemType', [
-  productSchema.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('FG') }),
-  partSchemaForForm, // itemType이 이미 merge되어 있음
-  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('SM') }),
-  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('RM') }),
-  consumableSchemaBase.omit({ createdAt: true, updatedAt: true }).extend({ itemType: z.literal('CS') }),
-]);
-
-/**
- * 품목 수정 폼 스키마
- * (모든 필드 선택적)
- *
- * discriminatedUnion은 partial()도 지원하지 않으므로,
- * 각 스키마에 대해 개별적으로 처리합니다.
- */
-export const updateItemFormSchema = z.discriminatedUnion('itemType', [
-  productSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('FG') }),
-  partSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('PT') }),
-  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('SM') }),
-  materialSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('RM') }),
-  consumableSchemaBase.omit({ createdAt: true, updatedAt: true }).partial().extend({ itemType: z.literal('CS') }),
-]);
-
-// ===== 필터 스키마 =====
-
-/**
- * 품목 목록 필터 스키마
- */
-export const itemFilterSchema = z.object({
-  itemType: itemTypeSchema.optional(),
-  search: z.string().optional(),
-  category1: z.string().optional(),
-  category2: z.string().optional(),
-  category3: z.string().optional(),
-  isActive: z.boolean().optional(),
-});
-
-// ===== 타입 추출 =====
-
-export type ItemMasterFormData = z.infer<typeof itemMasterSchema>;
-export type CreateItemFormData = z.infer<typeof createItemFormSchema>;
-export type UpdateItemFormData = z.infer<typeof updateItemFormSchema>;
-export type ItemFilterFormData = z.infer<typeof itemFilterSchema>;
-export type BOMLineFormData = z.infer<typeof bomLineSchema>;
-export type BendingDetailFormData = z.infer<typeof bendingDetailSchema>;
-
-// ===== 유틸리티 함수 =====
-
-/**
- * 품목 유형에 따른 스키마 선택
- */
-export function getSchemaByItemType(itemType: ItemType) {
-  switch (itemType) {
-    case 'FG':
-      return productSchema;
-    case 'PT':
-      return partSchema;
-    case 'SM':
-    case 'RM':
-      return materialSchema;
-    case 'CS':
-      return consumableSchema;
-    default:
-      return itemMasterBaseSchema;
-  }
-}
-
-/**
- * 에러 메시지 한글화
- */
-export function formatZodError(error: z.ZodError): Record<string, string> {
-  const formatted: Record<string, string> = {};
-
-  error.issues.forEach((err) => {
-    const path = err.path.join('.');
-    formatted[path] = err.message;
-  });
-
-  return formatted;
-}
\ No newline at end of file
diff --git a/src/lib/utils/validation/utils.ts b/src/lib/utils/validation/utils.ts
new file mode 100644
index 00000000..f343358c
--- /dev/null
+++ b/src/lib/utils/validation/utils.ts
@@ -0,0 +1,64 @@
+/**
+ * 검증 유틸리티 함수 및 타입 추출
+ */
+
+import { z } from 'zod';
+import type { ItemType } from '@/types/item';
+import { bendingDetailSchema, bomLineSchema } from './common';
+import {
+  productSchema,
+  partSchema,
+  materialSchema,
+  consumableSchema,
+  itemMasterSchema,
+  itemMasterBaseSchema,
+} from './item-schemas';
+import {
+  createItemFormSchema,
+  updateItemFormSchema,
+  itemFilterSchema,
+} from './form-schemas';
+
+// ===== 타입 추출 =====
+
+export type ItemMasterFormData = z.infer<typeof itemMasterSchema>;
+export type CreateItemFormData = z.infer<typeof createItemFormSchema>;
+export type UpdateItemFormData = z.infer<typeof updateItemFormSchema>;
+export type ItemFilterFormData = z.infer<typeof itemFilterSchema>;
+export type BOMLineFormData = z.infer<typeof bomLineSchema>;
+export type BendingDetailFormData = z.infer<typeof bendingDetailSchema>;
+
+// ===== 유틸리티 함수 =====
+
+/**
+ * 품목 유형에 따른 스키마 선택
+ */
+export function getSchemaByItemType(itemType: ItemType) {
+  switch (itemType) {
+    case 'FG':
+      return productSchema;
+    case 'PT':
+      return partSchema;
+    case 'SM':
+    case 'RM':
+      return materialSchema;
+    case 'CS':
+      return consumableSchema;
+    default:
+      return itemMasterBaseSchema;
+  }
+}
+
+/**
+ * 에러 메시지 한글화
+ */
+export function formatZodError(error: z.ZodError): Record<string, string> {
+  const formatted: Record<string, string> = {};
+
+  error.issues.forEach((err) => {
+    const path = err.path.join('.');
+    formatted[path] = err.message;
+  });
+
+  return formatted;
+}