diff --git a/src/components/accounting/condolence-expenses/CondolenceExpenseForm.tsx b/src/components/accounting/condolence-expenses/CondolenceExpenseForm.tsx
index 09501add..fdf42e28 100644
--- a/src/components/accounting/condolence-expenses/CondolenceExpenseForm.tsx
+++ b/src/components/accounting/condolence-expenses/CondolenceExpenseForm.tsx
@@ -13,7 +13,7 @@ import { DatePicker } from '@/components/ui/date-picker';
 import { Textarea } from '@/components/ui/textarea';
 import { Label } from '@/components/ui/label';
 import { Button } from '@/components/ui/button';
-import { NumberInput } from '@/components/ui/number-input';
+import { CurrencyInput } from '@/components/ui/currency-input';
 import { Checkbox } from '@/components/ui/checkbox';
 import {
   Select,
@@ -253,11 +253,9 @@ export function CondolenceExpenseFormModal({
                 </div>
                 <div className="space-y-2">
                   <Label>금액</Label>
-                  <NumberInput
+                  <CurrencyInput
                     value={form.cash_amount}
-                    onChange={(v) => handleChange('cash_amount', v ?? 0)}
-                    min={0}
-                    useComma
+                    onChange={(v: number | undefined) => handleChange('cash_amount', v ?? 0)}
                   />
                 </div>
               </div>
@@ -286,11 +284,9 @@ export function CondolenceExpenseFormModal({
                 </div>
                 <div className="space-y-2">
                   <Label>금액</Label>
-                  <NumberInput
+                  <CurrencyInput
                     value={form.gift_amount}
-                    onChange={(v) => handleChange('gift_amount', v ?? 0)}
-                    min={0}
-                    useComma
+                    onChange={(v: number | undefined) => handleChange('gift_amount', v ?? 0)}
                   />
                 </div>
               </div>
diff --git a/src/components/accounting/condolence-expenses/CondolenceExpenseList.tsx b/src/components/accounting/condolence-expenses/CondolenceExpenseList.tsx
index 790f24f9..2508bd6e 100644
--- a/src/components/accounting/condolence-expenses/CondolenceExpenseList.tsx
+++ b/src/components/accounting/condolence-expenses/CondolenceExpenseList.tsx
@@ -3,37 +3,34 @@
 /**
  * 경조사비 관리 - 목록 페이지
  *
+ * UniversalListPage + clientSideFiltering 패턴 (품목관리와 동일)
  * - 통계카드 (총건수/총금액/부조금합계/선물합계)
- * - 필터: 연도 Select, 구분 Select, 검색 Input
- * - 테이블 13컬럼 + 하단 합계행
- * - 등록/수정 모달 (Dialog)
+ * - 필터: 연도 Select, 구분 filterConfig, 검색 (클라이언트 사이드)
+ * - 테이블 + 등록/수정 모달
  */
 
 import { useState, useEffect, useCallback, useMemo } from 'react';
+import { useRouter } from 'next/navigation';
 import {
   Heart,
   DollarSign,
   Banknote,
   Gift,
-  Plus,
-  Edit,
   Trash2,
   Loader2,
 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { BadgeSm } from '@/components/atoms/BadgeSm';
 import {
-  IntegratedListTemplateV2,
+  UniversalListPage,
+  type UniversalListConfig,
   type TableColumn,
   type FilterFieldConfig,
-  type FilterValues,
-} from '@/components/templates/IntegratedListTemplateV2';
-import { useColumnSettings } from '@/hooks/useColumnSettings';
-import { ColumnSettingsPopover } from '@/components/molecules/ColumnSettingsPopover';
+} from '@/components/templates/UniversalListPage';
 import { toast } from 'sonner';
 import { TableRow, TableCell } from '@/components/ui/table';
 import { Checkbox } from '@/components/ui/checkbox';
-import { MobileCard, InfoField } from '@/components/organisms/MobileCard';
+import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
 import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
 import { formatAmount } from '@/lib/utils/amount';
@@ -48,7 +45,6 @@ import {
   CATEGORY_OPTIONS,
   type CondolenceExpense,
   type CondolenceExpenseSummary,
-  type CondolenceCategory,
 } from './types';
 
 // 연도 옵션 (당해 ~ 5년 전)
@@ -60,12 +56,14 @@ function getYearOptions() {
   }));
 }
 
-const TABLE_COLUMNS: TableColumn[] = [
+const BASE_PATH = '/accounting/condolence-expenses';
+
+const tableColumns: TableColumn[] = [
   { key: 'no', label: '번호', className: 'text-center w-[50px]' },
-  { key: 'event_date', label: '경조사일자', className: 'px-2 w-[100px]' },
-  { key: 'expense_date', label: '지출일자', className: 'px-2 w-[100px]' },
-  { key: 'partner_name', label: '거래처명', className: 'px-2' },
-  { key: 'description', label: '내역', className: 'px-2' },
+  { key: 'event_date', label: '경조사일자', className: 'px-2 w-[100px]', sortable: true, copyable: true },
+  { key: 'expense_date', label: '지출일자', className: 'px-2 w-[100px]', copyable: true },
+  { key: 'partner_name', label: '거래처명', className: 'px-2', sortable: true, copyable: true },
+  { key: 'description', label: '내역', className: 'px-2', copyable: true },
   { key: 'category', label: '구분', className: 'px-2 text-center w-[70px]' },
   { key: 'has_cash', label: '부조금', className: 'px-2 text-center w-[60px]' },
   { key: 'cash_method', label: '지출방법', className: 'px-2 w-[80px]' },
@@ -75,33 +73,28 @@ const TABLE_COLUMNS: TableColumn[] = [
   { key: 'gift_amount', label: '선물금액', className: 'px-2 text-right w-[100px]' },
   { key: 'total_amount', label: '총금액', className: 'px-2 text-right w-[100px]' },
   { key: 'memo', label: '비고', className: 'px-2' },
-  { key: 'actions', label: '작업', className: 'text-center w-[60px]' },
 ];
 
 export function CondolenceExpenseList() {
-  // 필터 상태
+  const router = useRouter();
+
+  // 연도 필터
   const [year, setYear] = useState<string>(String(new Date().getFullYear()));
-  const [searchTerm, setSearchTerm] = useState('');
-  const [selectedItems, setSelectedItems] = useState<Set<string>>(new Set());
-  const [currentPage, setCurrentPage] = useState(1);
-  const itemsPerPage = 50;
 
   // 필터 (filterConfig)
-  const [filterCategory, setFilterCategory] = useState('all');
+  const [filterValues, setFilterValues] = useState<Record<string, string | string[]>>({
+    category: 'all',
+  });
 
-  const filterConfig: FilterFieldConfig[] = useMemo(() => [
+  const filterConfig: FilterFieldConfig[] = [
     {
       key: 'category',
       label: '구분',
-      type: 'single' as const,
+      type: 'single',
       options: CATEGORY_OPTIONS.map((o) => ({ value: o.value, label: o.label })),
       allOptionLabel: '전체 구분',
     },
-  ], []);
-
-  const filterValues: FilterValues = useMemo(() => ({
-    category: filterCategory,
-  }), [filterCategory]);
+  ];
 
   // 모달 상태
   const [isFormOpen, setIsFormOpen] = useState(false);
@@ -116,44 +109,29 @@ export function CondolenceExpenseList() {
   const [data, setData] = useState<CondolenceExpense[]>([]);
   const [summaryData, setSummaryData] = useState<CondolenceExpenseSummary | null>(null);
   const [isLoading, setIsLoading] = useState(true);
-  const [totalCount, setTotalCount] = useState(0);
 
-  // 컬럼 설정
-  const {
-    visibleColumns,
-    allColumnsWithVisibility,
-    columnWidths,
-    setColumnWidth,
-    toggleColumnVisibility,
-    resetSettings,
-    hasHiddenColumns,
-  } = useColumnSettings({
-    pageId: 'condolence-expenses',
-    columns: TABLE_COLUMNS,
-    alwaysVisibleKeys: ['no', 'partner_name', 'total_amount', 'actions'],
-  });
+  // 선택
+  const [selectedItems, setSelectedItems] = useState<Set<string>>(new Set());
 
   // 데이터 로드
   const loadData = useCallback(async () => {
     try {
       setIsLoading(true);
+      const categoryFilter = filterValues.category as string;
       const [listResult, summaryResult] = await Promise.all([
         getCondolenceExpenses({
           year: year ? Number(year) : undefined,
-          category: filterCategory !== 'all' ? filterCategory : undefined,
-          search: searchTerm || undefined,
-          per_page: itemsPerPage,
-          page: currentPage,
+          category: categoryFilter !== 'all' ? categoryFilter : undefined,
+          per_page: 200,
         }),
         getCondolenceExpenseSummary({
           year: year ? Number(year) : undefined,
-          category: filterCategory !== 'all' ? filterCategory : undefined,
+          category: categoryFilter !== 'all' ? categoryFilter : undefined,
         }),
       ]);
 
       if (listResult.success) {
         setData(listResult.data);
-        setTotalCount(listResult.pagination?.total ?? 0);
       } else {
         toast.error(listResult.error || '목록 조회 실패');
       }
@@ -166,7 +144,7 @@ export function CondolenceExpenseList() {
     } finally {
       setIsLoading(false);
     }
-  }, [year, filterCategory, searchTerm, currentPage]);
+  }, [year, filterValues]);
 
   useEffect(() => { loadData(); }, [loadData]);
 
@@ -181,13 +159,6 @@ export function CondolenceExpenseList() {
     ];
   }, [summaryData]);
 
-  // 하단 합계
-  const totals = useMemo(() => ({
-    cash: data.reduce((sum, d) => sum + (d.cash_amount || 0), 0),
-    gift: data.reduce((sum, d) => sum + (d.gift_amount || 0), 0),
-    total: data.reduce((sum, d) => sum + (d.total_amount || 0), 0),
-  }), [data]);
-
   // 핸들러
   const handleCreate = () => { setEditingItem(null); setIsFormOpen(true); };
   const handleEdit = (item: CondolenceExpense) => { setEditingItem(item); setIsFormOpen(true); };
@@ -219,34 +190,39 @@ export function CondolenceExpenseList() {
     loadData();
   };
 
-  // 선택
-  const toggleSelection = useCallback((id: string) => {
-    setSelectedItems(prev => {
-      const next = new Set(prev);
-      next.has(id) ? next.delete(id) : next.add(id);
-      return next;
-    });
-  }, []);
+  // 선택 핸들러
+  const toggleSelection = (id: string) => {
+    const next = new Set(selectedItems);
+    next.has(id) ? next.delete(id) : next.add(id);
+    setSelectedItems(next);
+  };
 
-  const toggleSelectAll = useCallback(() => {
-    setSelectedItems(prev =>
-      prev.size === data.length ? new Set() : new Set(data.map(d => String(d.id)))
-    );
-  }, [data]);
+  const toggleSelectAll = () => {
+    if (selectedItems.size === data.length && data.length > 0) {
+      setSelectedItems(new Set());
+    } else {
+      setSelectedItems(new Set(data.map((d) => String(d.id))));
+    }
+  };
 
   // 테이블 행
-  const renderTableRow = useCallback((
+  const renderTableRow = (
     item: CondolenceExpense,
     _index: number,
     globalIndex: number,
+    handlers: { isSelected: boolean; onToggle: () => void }
   ) => {
+    const { isSelected, onToggle } = handlers;
     const badge = CATEGORY_BADGE[item.category];
     return (
       <TableRow
         key={item.id}
-        className="cursor-pointer hover:bg-muted/50"
+        className={`cursor-pointer hover:bg-muted/50 ${isSelected ? 'bg-blue-50' : ''}`}
         onClick={() => handleEdit(item)}
       >
+        <TableCell onClick={(e) => e.stopPropagation()} className="text-center">
+          <Checkbox checked={isSelected} onCheckedChange={onToggle} />
+        </TableCell>
         <TableCell className="text-center">{globalIndex}</TableCell>
         <TableCell>{item.event_date || '-'}</TableCell>
         <TableCell>{item.expense_date || '-'}</TableCell>
@@ -263,59 +239,138 @@ export function CondolenceExpenseList() {
         <TableCell className="text-right">{item.has_gift ? formatAmount(item.gift_amount) : '-'}</TableCell>
         <TableCell className="text-right font-bold">{formatAmount(item.total_amount)}</TableCell>
         <TableCell className="max-w-[100px] truncate">{item.memo || '-'}</TableCell>
-        <TableCell className="text-center" onClick={(e) => e.stopPropagation()}>
-          <Button
-            variant="ghost"
-            size="icon"
-            className="h-7 w-7 text-red-500 hover:text-red-700"
-            onClick={() => handleDelete(item.id)}
-          >
-            <Trash2 className="h-4 w-4" />
-          </Button>
-        </TableCell>
       </TableRow>
     );
-  }, []);
+  };
 
   // 모바일 카드
-  const renderMobileCard = useCallback((
+  const renderMobileCard = (
     item: CondolenceExpense,
     _index: number,
     globalIndex: number,
+    handlers: { isSelected: boolean; onToggle: () => void }
   ) => {
+    const { isSelected, onToggle } = handlers;
     const badge = CATEGORY_BADGE[item.category];
     return (
-      <MobileCard
+      <ListMobileCard
         key={item.id}
-        title={item.partner_name}
-        subtitle={item.description || '-'}
+        id={String(item.id)}
+        isSelected={isSelected}
+        onToggleSelection={onToggle}
+        onCardClick={() => handleEdit(item)}
         headerBadges={
           <BadgeSm className={badge.className}>{badge.label}</BadgeSm>
         }
+        title={item.partner_name}
+        statusBadge={
+          <span className="text-sm font-bold text-blue-700">{formatAmount(item.total_amount)}</span>
+        }
         infoGrid={
           <div className="grid grid-cols-2 gap-x-4 gap-y-3">
             <InfoField label="경조사일" value={item.event_date || '-'} />
-            <InfoField label="총금액" value={formatAmount(item.total_amount)} valueClassName="font-bold text-blue-700" />
+            <InfoField label="내역" value={item.description || '-'} />
             <InfoField label="부조금" value={item.has_cash ? formatAmount(item.cash_amount) : '-'} />
             <InfoField label="선물" value={item.has_gift ? `${item.gift_type} ${formatAmount(item.gift_amount)}` : '-'} />
           </div>
         }
-        onClick={() => handleEdit(item)}
       />
     );
-  }, []);
+  };
 
-  // 합계 표시 (tableHeaderActions에 인라인)
-  const summaryText = useMemo(() => {
-    if (data.length === 0) return null;
-    return (
-      <div className="flex items-center gap-3 text-sm text-muted-foreground">
-        <span>부조금 <strong className="text-foreground">{formatAmount(totals.cash)}</strong></span>
-        <span>선물 <strong className="text-foreground">{formatAmount(totals.gift)}</strong></span>
-        <span>합계 <strong className="text-blue-700">{formatAmount(totals.total)}</strong></span>
-      </div>
-    );
-  }, [data.length, totals]);
+  // UniversalListPage config
+  const config: UniversalListConfig<CondolenceExpense> = {
+    title: '경조사비 관리',
+    description: '거래처/임직원 경조사비 관리',
+    icon: Heart,
+    basePath: BASE_PATH,
+    idField: 'id',
+
+    actions: {
+      getList: async () => ({
+        success: true,
+        data,
+        totalCount: data.length,
+      }),
+      deleteItem: async (id) => {
+        const result = await deleteCondolenceExpense(id);
+        if (result.success) loadData();
+        return result;
+      },
+    },
+
+    columns: tableColumns,
+
+    computeStats: () => stats,
+
+    searchPlaceholder: '거래처명, 내역, 비고 검색...',
+
+    // 연도 Select
+    dateRangeSelector: {
+      enabled: true,
+      hideDateInputs: true,
+      showPresets: false,
+      extraActions: (
+        <Select value={year} onValueChange={(v) => { setYear(v); }}>
+          <SelectTrigger className="w-[120px]">
+            <SelectValue />
+          </SelectTrigger>
+          <SelectContent>
+            {getYearOptions().map((o) => (
+              <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>
+            ))}
+          </SelectContent>
+        </Select>
+      ),
+    },
+
+    itemsPerPage: 50,
+
+    // 클라이언트 사이드 필터링 (검색 깜빡임 없음)
+    clientSideFiltering: true,
+
+    searchFilter: (item, searchValue) => {
+      const q = searchValue.toLowerCase();
+      return (
+        (item.partner_name || '').toLowerCase().includes(q) ||
+        (item.description || '').toLowerCase().includes(q) ||
+        (item.memo || '').toLowerCase().includes(q)
+      );
+    },
+
+    // 구분 필터
+    filterConfig,
+    initialFilters: filterValues,
+    filterTitle: '경조사비 필터',
+
+    customFilterFn: (items, fv) => {
+      const cat = fv.category as string;
+      if (!cat || cat === 'all') return items;
+      return items.filter((item) => item.category === cat);
+    },
+
+    // 등록 버튼
+    headerActions: () => (
+      <Button onClick={handleCreate}>
+        <Heart className="w-4 h-4 mr-2" />
+        등록
+      </Button>
+    ),
+
+    renderTableRow,
+    renderMobileCard,
+
+    renderDialogs: () => (
+      <DeleteConfirmDialog
+        open={isDeleteDialogOpen}
+        onOpenChange={setIsDeleteDialogOpen}
+        onConfirm={handleConfirmDelete}
+        title="경조사비 삭제"
+        description="이 경조사비 항목을 삭제하시겠습니까?"
+        loading={isDeleting}
+      />
+    ),
+  };
 
   if (isLoading) {
     return (
@@ -330,88 +385,20 @@ export function CondolenceExpenseList() {
 
   return (
     <>
-      <IntegratedListTemplateV2<CondolenceExpense>
-        // 헤더
-        title="경조사비 관리"
-        description="거래처/임직원 경조사비 관리"
-        icon={Heart}
-
-        // 연도 선택 (dateRangeSelector 대신 extraActions 사용)
-        dateRangeSelector={{
-          enabled: true,
-          hideDateInputs: true,
-          showPresets: false,
-          extraActions: (
-            <Select value={year} onValueChange={(v) => { setYear(v); setCurrentPage(1); }}>
-              <SelectTrigger className="w-[120px]">
-                <SelectValue />
-              </SelectTrigger>
-              <SelectContent>
-                {getYearOptions().map((o) => (
-                  <SelectItem key={o.value} value={o.value}>{o.label}</SelectItem>
-                ))}
-              </SelectContent>
-            </Select>
-          ),
+      <UniversalListPage<CondolenceExpense>
+        config={config}
+        initialData={data}
+        initialTotalCount={data.length}
+        externalSelection={{
+          selectedItems,
+          onToggleSelection: toggleSelection,
+          onToggleSelectAll: toggleSelectAll,
+          setSelectedItems,
+          getItemId: (item) => String(item.id),
         }}
-
-        // 검색
-        searchValue={searchTerm}
-        onSearchChange={(q) => { setSearchTerm(q); setCurrentPage(1); }}
-        searchPlaceholder="거래처명, 내역, 비고 검색..."
-
-        // 등록 버튼
-        createButton={{ label: '등록', onClick: handleCreate }}
-
-        // 통계
-        stats={stats}
-
-        // 필터
-        filterConfig={filterConfig}
-        filterValues={filterValues}
-        onFilterChange={(key, value) => {
-          if (key === 'category') { setFilterCategory(value as string); setCurrentPage(1); }
+        onFilterChange={(newFilters) => {
+          setFilterValues(newFilters);
         }}
-        onFilterReset={() => { setFilterCategory('all'); setCurrentPage(1); }}
-        filterTitle="경조사비 필터"
-
-        // 테이블 + 컬럼 설정
-        tableColumns={visibleColumns}
-        columnSettings={{
-          columnWidths,
-          onColumnResize: setColumnWidth,
-          settingsPopover: (
-            <ColumnSettingsPopover
-              columns={allColumnsWithVisibility}
-              onToggle={toggleColumnVisibility}
-              onReset={resetSettings}
-              hasHiddenColumns={hasHiddenColumns}
-            />
-          ),
-        }}
-
-        // 데이터
-        data={data}
-        selectedItems={selectedItems}
-        onToggleSelection={toggleSelection}
-        onToggleSelectAll={toggleSelectAll}
-        getItemId={(item) => String(item.id)}
-
-        // 렌더링
-        renderTableRow={renderTableRow}
-        renderMobileCard={renderMobileCard}
-        tableHeaderActions={summaryText}
-
-        // 페이지네이션
-        pagination={{
-          currentPage,
-          totalPages: Math.ceil(totalCount / itemsPerPage),
-          totalItems: totalCount,
-          itemsPerPage,
-          onPageChange: setCurrentPage,
-        }}
-
-        isLoading={isLoading}
       />
 
       {/* 등록/수정 모달 */}
@@ -421,16 +408,6 @@ export function CondolenceExpenseList() {
         editItem={editingItem}
         onSuccess={handleFormSuccess}
       />
-
-      {/* 삭제 확인 */}
-      <DeleteConfirmDialog
-        open={isDeleteDialogOpen}
-        onOpenChange={setIsDeleteDialogOpen}
-        onConfirm={handleConfirmDelete}
-        title="경조사비 삭제"
-        description="이 경조사비 항목을 삭제하시겠습니까?"
-        loading={isDeleting}
-      />
     </>
   );
 }