diff --git a/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md b/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md
index c69efde2..12e741e1 100644
--- a/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md	
+++ b/claudedocs/[REF-2026-02-19] code-dedup-commonization-checklist.md	
@@ -297,6 +297,77 @@ Phase 3 (Phase 2 완료 후):
 | 2 | WP-4 + WP-5 | WP-4는 hooks/ + page.tsx, WP-5는 components/accounting/shared/ + 컴포넌트 내부. 파일 겹침 없음 |
 | 3 | WP-6 단독 | WP-4의 useDateRange 훅을 일부 파일에서 활용해야 하므로 Phase 2 이후 |
 
+---
+
+## WP-7: .toLocaleString() → formatNumber() 마이그레이션 ✅ 완료 (2026-02-19)
+
+**심각도**: 🟢 MEDIUM (코드 일관성)
+**난이도**: 낮음 | **파일 수**: 52파일, 183건 | **방법**: Node.js 자동 마이그레이션 스크립트
+
+### 수정 완료
+- [x] 52개 파일에서 183건 `.toLocaleString()` → `formatNumber()` 자동 치환
+- [x] `formatNumber` import 자동 추가
+- [x] 5개 파일 수동 import 수정 (double-quote import 패턴)
+
+### 검증
+- [x] `npx tsc --noEmit` 통과
+- [x] `src/` 내 잔여 `.toLocaleString()` = 0건 (amount.ts 내부 제외)
+
+---
+
+## WP-8: 인라인 formatDate → date.ts import 마이그레이션 ✅ 완료 (2026-02-19)
+
+**심각도**: 🟢 MEDIUM (코드 일관성)
+**난이도**: 낮음 | **파일 수**: 21파일, 32건 | **방법**: Node.js 자동 마이그레이션 스크립트
+
+### 수정 완료
+- [x] `.split('T')[0]` → `formatDate()` 변환 (21파일)
+- [x] `new Date().toISOString().slice(0, 10)` → `getTodayString()` 변환
+- [x] `dateVar.toISOString().slice(0, 10)` → `getLocalDateString(dateVar)` 변환
+- [x] 6개 파일 수동 import 수정 (JSDoc 삽입 버그)
+
+### 스킵 항목
+- `?.split('T')[0] || ''` — formatDate는 null일 때 '-' 반환 (falsy 의미 다름)
+- `.toLocaleDateString()` — 42건, 로케일 표시 형식으로 canonical과 비호환
+- `.toISOString().slice(0,10).replace(/-/g,'')` — YYYYMMDD 형식 (파일명용)
+
+### 검증
+- [x] `npx tsc --noEmit` 통과
+
+---
+
+## WP-9: useDeleteDialog 훅 채택 확대 ✅ 완료 (2026-02-20)
+
+**심각도**: 🟢 MEDIUM (코드 일관성)
+**난이도**: 중간 | **전체 후보**: ~56파일 | **기존 채택자**: 7파일
+
+### 완료된 작업 (9파일)
+- [x] `src/hooks/index.ts`에 useDeleteDialog export 추가
+- [x] `settings/RankManagement/index.tsx` 마이그레이션 (단건 삭제, number ID)
+- [x] `settings/TitleManagement/index.tsx` 마이그레이션 (단건 삭제, number ID)
+- [x] `settings/AccountManagement/AccountDetail.tsx` 마이그레이션 (상세→삭제→목록, number ID)
+- [x] `settings/PermissionManagement/PermissionDetailClient.tsx` 마이그레이션 (상세→삭제→목록, number ID)
+- [x] `accounting/DepositManagement/DepositDetail.tsx` 마이그레이션 (상세→삭제→목록)
+- [x] `accounting/WithdrawalManagement/WithdrawalDetail.tsx` 마이그레이션 (상세→삭제→목록)
+- [x] `hr/CardManagement/CardDetail.tsx` 마이그레이션 (상세→삭제→목록)
+- [x] `board/BoardDetail/index.tsx` 마이그레이션 (deletePost 클로저 캡처, 2-arg delete)
+- [x] `board/BoardManagement/BoardDetailClientV2.tsx` 마이그레이션 (deleteBoard + forceRefreshMenus)
+
+### 의도적 스킵 (마이그레이션 비적합)
+- `settings/AccountManagement/AccountDetailForm.tsx` — prop 기반 삭제 + isSaving 공유
+- `settings/PermissionManagement/PermissionDetail.tsx` — prop 기반 + IntegratedDetailTemplate 연동
+- `settings/PermissionManagement/index.tsx` — bulk+single 혼합 다이얼로그
+- `board/CommentSection/CommentItem.tsx` — void onDelete prop, 행동 변경됨
+- `hr/EmployeeManagement/index.tsx` — 780줄, 복잡한 useMemo, 위험도 높음
+- `hr/DepartmentManagement/index.tsx` — bulk+single 혼합 다이얼로그
+- `settings/PopupManagement/PopupDetailClientV2.tsx` — IntegratedDetailTemplate 내부 처리
+
+### 최종 채택 현황: 7(기존) + 9(신규) = 16파일
+### 검증
+- [x] `npx tsc --noEmit` 통과 (모든 수정 파일 tsc 에러 0건)
+
+---
+
 ### Phase 간 의존성 상세
 
 | 의존 관계 | 이유 |
diff --git a/claudedocs/_index.md b/claudedocs/_index.md
index da8480ed..5b5b183d 100644
--- a/claudedocs/_index.md
+++ b/claudedocs/_index.md
@@ -1,6 +1,6 @@
 # claudedocs 문서 맵
 
-> 프로젝트 기술 문서 인덱스 (Last Updated: 2026-02-12)
+> 프로젝트 기술 문서 인덱스 (Last Updated: 2026-02-19)
 
 ## 빠른 참조
 
@@ -214,6 +214,62 @@ export const remove = service.remove;
 - `toPaginationMeta` 자동 활용 (직접 import 불필요)
 - URL 빌딩 패턴 완전 일관화 (undefined/null/'' 자동 필터링, boolean/number 자동 변환)
 
+### KST 안전 날짜 유틸리티 — `toISOString` 사용 금지 (2026-02-19)
+
+**현황**: `new Date().toISOString().split('T')[0]` — 15개 파일 26곳에서 사용 중이었음
+
+**문제**: `toISOString()`은 **UTC 기준**으로 변환. 한국(KST, UTC+9)에서 오전 9시 이전에 실행하면 **전날 날짜** 반환
+```
+// 2026-02-19 08:30 KST → UTC는 2026-02-18 23:30
+new Date().toISOString().split('T')[0]  // "2026-02-18" ← 잘못됨
+```
+
+**결정**: KST 안전 유틸리티 함수로 전량 교체, 직접 `toISOString` 사용 금지
+
+**유틸리티** (`src/lib/utils/date.ts`):
+| 함수 | 용도 | 대체 대상 |
+|------|------|-----------|
+| `getTodayString()` | 오늘 날짜 문자열 | `new Date().toISOString().split('T')[0]` |
+| `getLocalDateString(date)` | 임의 Date 객체 문자열 | `someDate.toISOString().split('T')[0]` |
+
+**사용 규칙**:
+```typescript
+// ✅ 올바른 패턴
+import { getTodayString, getLocalDateString } from '@/lib/utils/date';
+const today = getTodayString();                    // "2026-02-19"
+const thirtyDaysAgo = getLocalDateString(pastDate); // "2026-01-20"
+
+// ❌ 금지 패턴
+const today = new Date().toISOString().split('T')[0];
+```
+
+**현재 상태**: `src/` 내 `toISOString().split` 사용 0건 (date.ts 내 구현부 제외)
+
+### `useDateRange` 훅 — 날짜 필터 보일러플레이트 제거 (2026-02-19)
+
+**현황**: 20+ 리스트 페이지에서 `useState('2025-01-01')` / `useState('2025-12-31')` 하드코딩
+
+**문제**: 연도가 바뀌면 수동으로 모든 파일 수정 필요 (2025→2026 전환 시 데이터 미표시 버그 발생)
+
+**결정**: `useDateRange` 훅으로 동적 날짜 범위 자동 계산
+
+**훅** (`src/hooks/useDateRange.ts`):
+```typescript
+import { useDateRange } from '@/hooks';
+
+// 프리셋
+const { startDate, endDate, setStartDate, setEndDate } = useDateRange('currentYear');  // 2026-01-01 ~ 2026-12-31
+const { startDate, endDate, setStartDate, setEndDate } = useDateRange('currentMonth'); // 2026-02-01 ~ 2026-02-28
+const { startDate, endDate, setStartDate, setEndDate } = useDateRange('today');        // 2026-02-19 ~ 2026-02-19
+```
+
+**적용 규칙**:
+- 리스트 페이지 날짜 필터 → `useDateRange` 필수 사용
+- 연간 조회 → `'currentYear'`, 월간 조회 → `'currentMonth'`
+- `useState('YYYY-MM-DD')` 하드코딩 금지
+
+**현재 상태**: `useState('2025` 패턴 0건 (전량 `useDateRange`로 전환 완료)
+
 ### Zod 스키마 검증 — 신규 폼 적용 규칙 (2026-02-11)
 
 **결정**: 기존 폼은 건드리지 않음. **신규 폼에만 Zod + zodResolver 적용**
diff --git a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ExpenseDonutChart.tsx b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ExpenseDonutChart.tsx
index 8451e859..6527ffe7 100644
--- a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ExpenseDonutChart.tsx
+++ b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ExpenseDonutChart.tsx
@@ -3,11 +3,12 @@
 import { PieChart, Pie, Cell, ResponsiveContainer, Tooltip, Legend } from 'recharts';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
 import type { ExpenseChartItem } from '../hooks/transformers';
+import { formatNumber } from '@/lib/utils/amount';
 
 function formatTooltipValue(value: number): string {
   if (value >= 100000000) return `${(value / 100000000).toFixed(1)}억원`;
-  if (value >= 10000) return `${Math.round(value / 10000).toLocaleString()}만원`;
-  return `${value.toLocaleString()}원`;
+  if (value >= 10000) return `${formatNumber(Math.round(value / 10000))}만원`;
+  return `${formatNumber(value)}원`;
 }
 
 export function ExpenseDonutChart({ data }: { data: ExpenseChartItem[] }) {
diff --git a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/OverviewSummaryChart.tsx b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/OverviewSummaryChart.tsx
index 70e7cdbf..8fb96bd3 100644
--- a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/OverviewSummaryChart.tsx
+++ b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/OverviewSummaryChart.tsx
@@ -3,11 +3,12 @@
 import { BarChart, Bar, XAxis, YAxis, CartesianGrid, ResponsiveContainer, Tooltip, Cell } from 'recharts';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
 import type { OverviewChartItem } from '../hooks/transformers';
+import { formatNumber } from '@/lib/utils/amount';
 
 function formatTooltipValue(value: number): string {
   if (value >= 100000000) return `${(value / 100000000).toFixed(1)}억원`;
-  if (value >= 10000) return `${Math.round(value / 10000).toLocaleString()}만원`;
-  return `${value.toLocaleString()}원`;
+  if (value >= 10000) return `${formatNumber(Math.round(value / 10000))}만원`;
+  return `${formatNumber(value)}원`;
 }
 
 export function OverviewSummaryChart({ data }: { data: OverviewChartItem[] }) {
diff --git a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ReceivableBarChart.tsx b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ReceivableBarChart.tsx
index 457f10ba..c318671b 100644
--- a/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ReceivableBarChart.tsx
+++ b/src/app/[locale]/(protected)/dashboard_type2/_components/charts/ReceivableBarChart.tsx
@@ -3,11 +3,12 @@
 import { BarChart, Bar, XAxis, YAxis, CartesianGrid, ResponsiveContainer, Tooltip, Legend } from 'recharts';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
 import type { ReceivableChartItem } from '../hooks/transformers';
+import { formatNumber } from '@/lib/utils/amount';
 
 function formatTooltipValue(value: number): string {
   if (value >= 100000000) return `${(value / 100000000).toFixed(1)}억원`;
-  if (value >= 10000) return `${Math.round(value / 10000).toLocaleString()}만원`;
-  return `${value.toLocaleString()}원`;
+  if (value >= 10000) return `${formatNumber(Math.round(value / 10000))}만원`;
+  return `${formatNumber(value)}원`;
 }
 
 export function ReceivableBarChart({ data }: { data: ReceivableChartItem[] }) {
diff --git a/src/app/[locale]/(protected)/dashboard_type2/_components/hooks/transformers.ts b/src/app/[locale]/(protected)/dashboard_type2/_components/hooks/transformers.ts
index 4acade83..836409bf 100644
--- a/src/app/[locale]/(protected)/dashboard_type2/_components/hooks/transformers.ts
+++ b/src/app/[locale]/(protected)/dashboard_type2/_components/hooks/transformers.ts
@@ -15,6 +15,7 @@ import type {
   WelfareData,
 } from '@/components/business/CEODashboard/types';
 import type { TodayIssueData } from '@/hooks/useCEODashboard';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ============================================
 // 금액 포맷 헬퍼
@@ -27,9 +28,9 @@ function formatAmount(amount: number): string {
     const value = (absAmount / 100000000).toFixed(1);
     return `${sign}${value}억`;
   } else if (absAmount >= 10000) {
-    return `${sign}${Math.round(absAmount / 10000).toLocaleString()}만`;
+    return `${sign}${formatNumber(Math.round(absAmount / 10000))}만`;
   }
-  return `${sign}${absAmount.toLocaleString()}원`;
+  return `${sign}${formatNumber(absAmount)}원`;
 }
 
 function formatAmountWon(amount: number): string {
@@ -39,13 +40,13 @@ function formatAmountWon(amount: number): string {
     const value = (absAmount / 100000000).toFixed(1);
     return `${sign}${value}억원`;
   } else if (absAmount >= 10000) {
-    return `${sign}${Math.round(absAmount / 10000).toLocaleString()}만원`;
+    return `${sign}${formatNumber(Math.round(absAmount / 10000))}만원`;
   }
-  return `${sign}${absAmount.toLocaleString()}원`;
+  return `${sign}${formatNumber(absAmount)}원`;
 }
 
 function formatCurrency(amount: number): string {
-  return amount.toLocaleString();
+  return formatNumber(amount);
 }
 
 // ============================================
diff --git a/src/app/[locale]/(protected)/dashboard_type3/_components/DashboardType3.tsx b/src/app/[locale]/(protected)/dashboard_type3/_components/DashboardType3.tsx
index 36ccae5d..7d34a450 100644
--- a/src/app/[locale]/(protected)/dashboard_type3/_components/DashboardType3.tsx
+++ b/src/app/[locale]/(protected)/dashboard_type3/_components/DashboardType3.tsx
@@ -7,6 +7,7 @@ import { PageHeader } from '@/components/organisms/PageHeader';
 import { DashboardSwitcher } from '@/components/business/DashboardSwitcher';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
 import { PieChart, Pie, Cell, BarChart, Bar, XAxis, YAxis, CartesianGrid, ResponsiveContainer, Tooltip } from 'recharts';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ============================================
 // Mock 데이터
@@ -102,7 +103,7 @@ function CashflowWidget() {
         <CartesianGrid strokeDasharray="3 3" vertical={false} />
         <XAxis dataKey="month" tick={{ fontSize: 11 }} />
         <YAxis tick={{ fontSize: 11 }} tickFormatter={(v: number) => `${v}만`} width={50} />
-        <Tooltip formatter={(v: number | string | undefined) => `${Number(v ?? 0).toLocaleString()}만원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
+        <Tooltip formatter={(v: number | string | undefined) => `${formatNumber(Number(v ?? 0))}만원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
         <Bar dataKey="입금" fill="#3b82f6" radius={[3, 3, 0, 0]} maxBarSize={20} />
         <Bar dataKey="출금" fill="#f97316" radius={[3, 3, 0, 0]} maxBarSize={20} />
       </BarChart>
@@ -119,7 +120,7 @@ function ExpenseWidget() {
           <Pie data={chartData} cx="50%" cy="50%" innerRadius={40} outerRadius={65} dataKey="value" nameKey="name">
             {chartData.map((entry, i) => <Cell key={i} fill={entry.color} />)}
           </Pie>
-          <Tooltip formatter={(v: number | string | undefined) => `${Number(v ?? 0).toLocaleString()}만원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
+          <Tooltip formatter={(v: number | string | undefined) => `${formatNumber(Number(v ?? 0))}만원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
         </PieChart>
       </ResponsiveContainer>
       <div className="flex-1 space-y-2">
@@ -129,7 +130,7 @@ function ExpenseWidget() {
               <div className="w-2.5 h-2.5 rounded-full" style={{ backgroundColor: item.color }} />
               <span>{item.name}</span>
             </div>
-            <span className="font-medium">{item.value.toLocaleString()}만</span>
+            <span className="font-medium">{formatNumber(item.value)}만</span>
           </div>
         ))}
       </div>
diff --git a/src/app/[locale]/(protected)/dashboard_type4/_components/DashboardType4.tsx b/src/app/[locale]/(protected)/dashboard_type4/_components/DashboardType4.tsx
index 3509f9f9..6090a717 100644
--- a/src/app/[locale]/(protected)/dashboard_type4/_components/DashboardType4.tsx
+++ b/src/app/[locale]/(protected)/dashboard_type4/_components/DashboardType4.tsx
@@ -7,6 +7,7 @@ import { PageHeader } from '@/components/organisms/PageHeader';
 import { DashboardSwitcher } from '@/components/business/DashboardSwitcher';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
 import { BarChart, Bar, XAxis, YAxis, CartesianGrid, ResponsiveContainer, Tooltip, Cell } from 'recharts';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ============================================
 // Mock 데이터
@@ -211,7 +212,7 @@ function Level2({ kpi, items, onSelect, onBack }: { kpi: KpiItem; items: DetailI
                 <CartesianGrid strokeDasharray="3 3" horizontal={false} />
                 <XAxis type="number" tick={{ fontSize: 11 }} />
                 <YAxis dataKey="name" type="category" tick={{ fontSize: 11 }} width={100} />
-                <Tooltip formatter={(v: number | string | undefined) => `${Number(v ?? 0).toLocaleString()}원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
+                <Tooltip formatter={(v: number | string | undefined) => `${formatNumber(Number(v ?? 0))}원`} contentStyle={{ fontSize: '12px', borderRadius: '8px' }} />
                 <Bar dataKey="value" fill={kpi.color} radius={[0, 4, 4, 0]} maxBarSize={22} />
               </BarChart>
             </ResponsiveContainer>
diff --git a/src/app/[locale]/(protected)/dev/editable-table/page.tsx b/src/app/[locale]/(protected)/dev/editable-table/page.tsx
index ae2bb57e..e445b695 100644
--- a/src/app/[locale]/(protected)/dev/editable-table/page.tsx
+++ b/src/app/[locale]/(protected)/dev/editable-table/page.tsx
@@ -15,6 +15,7 @@ import {
   TableHeader,
   TableRow,
 } from '@/components/ui/table';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 샘플 데이터 타입
 interface ProductItem {
@@ -227,7 +228,7 @@ export default function EditableTableSamplePage() {
             <div className="flex justify-between items-center">
               <span className="font-medium">총 합계</span>
               <span className="text-xl font-bold text-primary">
-                {totalAmount.toLocaleString()}원
+                {formatNumber(totalAmount)}원
               </span>
             </div>
           </CardContent>
diff --git a/src/app/[locale]/(protected)/quality/qms/components/documents/BendingInspectionDocument.tsx b/src/app/[locale]/(protected)/quality/qms/components/documents/BendingInspectionDocument.tsx
index db5d7b17..969cfc1a 100644
--- a/src/app/[locale]/(protected)/quality/qms/components/documents/BendingInspectionDocument.tsx
+++ b/src/app/[locale]/(protected)/quality/qms/components/documents/BendingInspectionDocument.tsx
@@ -9,6 +9,7 @@
 
 import React from 'react';
 import { DocumentHeader, QualityApprovalTable } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 절곡품 중간검사 성적서 데이터 타입
 export interface BendingInspectionData {
@@ -300,7 +301,7 @@ export const BendingInspectionDocument = ({ data = MOCK_BENDING_INSPECTION }: Be
               <td className="border border-gray-400 px-1 py-1 text-center">
                 ☐ 양호 ☐ 불량
               </td>
-              <td className="border border-gray-400 px-1 py-1 text-center">{item.length > 0 ? item.length.toLocaleString() : ''}</td>
+              <td className="border border-gray-400 px-1 py-1 text-center">{item.length > 0 ? formatNumber(item.length) : ''}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.conductance1}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.measured1}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.point}</td>
diff --git a/src/app/[locale]/(protected)/quality/qms/components/documents/ScreenInspectionDocument.tsx b/src/app/[locale]/(protected)/quality/qms/components/documents/ScreenInspectionDocument.tsx
index 3e99eaa7..78526b92 100644
--- a/src/app/[locale]/(protected)/quality/qms/components/documents/ScreenInspectionDocument.tsx
+++ b/src/app/[locale]/(protected)/quality/qms/components/documents/ScreenInspectionDocument.tsx
@@ -9,6 +9,7 @@
 
 import React from 'react';
 import { DocumentHeader, QualityApprovalTable } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 스크린 중간검사 성적서 데이터 타입
 export interface ScreenInspectionData {
@@ -259,8 +260,8 @@ export const ScreenInspectionDocument = ({ data = MOCK_SCREEN_INSPECTION }: Scre
               <td className="border border-gray-400 px-1 py-1 text-center">
                 ☐ 양호 ☐ 불량
               </td>
-              <td className="border border-gray-400 px-1 py-1 text-center font-medium">{item.height.standard.toLocaleString()}</td>
-              <td className="border border-gray-400 px-1 py-1 text-center font-medium">{item.width.standard.toLocaleString()}</td>
+              <td className="border border-gray-400 px-1 py-1 text-center font-medium">{formatNumber(item.height.standard)}</td>
+              <td className="border border-gray-400 px-1 py-1 text-center font-medium">{formatNumber(item.width.standard)}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.checkCount}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">
                 ☐ OK ☐ NG
diff --git a/src/app/[locale]/(protected)/quality/qms/components/documents/SlatInspectionDocument.tsx b/src/app/[locale]/(protected)/quality/qms/components/documents/SlatInspectionDocument.tsx
index b7798274..8b5b37e1 100644
--- a/src/app/[locale]/(protected)/quality/qms/components/documents/SlatInspectionDocument.tsx
+++ b/src/app/[locale]/(protected)/quality/qms/components/documents/SlatInspectionDocument.tsx
@@ -9,6 +9,7 @@
 
 import React from 'react';
 import { DocumentHeader, QualityApprovalTable } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 슬랫 중간검사 성적서 데이터 타입
 export interface SlatInspectionData {
@@ -241,7 +242,7 @@ export const SlatInspectionDocument = ({ data = MOCK_SLAT_INSPECTION }: SlatInsp
               <td className="border border-gray-400 px-1 py-1 text-center">{item.height1.standard} ± 1</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.height1.measured}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">{item.bandLength.conductance}</td>
-              <td className="border border-gray-400 px-1 py-1 text-center">{item.bandLength.measured > 0 ? item.bandLength.measured.toLocaleString() : ''}</td>
+              <td className="border border-gray-400 px-1 py-1 text-center">{item.bandLength.measured > 0 ? formatNumber(item.bandLength.measured) : ''}</td>
               <td className="border border-gray-400 px-1 py-1 text-center">
                 ☐ 적합 ☐ 부<br/>적합
               </td>
diff --git a/src/app/[locale]/(protected)/sales/client-management-sales-admin/page.tsx b/src/app/[locale]/(protected)/sales/client-management-sales-admin/page.tsx
index 5646adc2..c39022d6 100644
--- a/src/app/[locale]/(protected)/sales/client-management-sales-admin/page.tsx
+++ b/src/app/[locale]/(protected)/sales/client-management-sales-admin/page.tsx
@@ -262,12 +262,12 @@ export default function CustomerAccountManagementPage() {
   // 테이블 컬럼 정의 (Hooks 순서 보장을 위해 조건부 return 전에 정의)
   const tableColumns: TableColumn[] = useMemo(() => [
     { key: "rowNumber", label: "번호", className: "px-4" },
-    { key: "code", label: "코드", className: "px-4" },
-    { key: "clientType", label: "구분", className: "px-4" },
-    { key: "name", label: "거래처명", className: "px-4" },
-    { key: "representative", label: "대표자", className: "px-4" },
-    { key: "manager", label: "담당자", className: "px-4" },
-    { key: "phone", label: "전화번호", className: "px-4" },
+    { key: "code", label: "코드", className: "px-4", sortable: true },
+    { key: "clientType", label: "구분", className: "px-4", sortable: true },
+    { key: "name", label: "거래처명", className: "px-4", sortable: true },
+    { key: "representative", label: "대표자", className: "px-4", sortable: true },
+    { key: "manager", label: "담당자", className: "px-4", sortable: true },
+    { key: "phone", label: "전화번호", className: "px-4", sortable: true },
   ], []);
 
   // 핸들러 - 페이지 기반 네비게이션
diff --git a/src/app/[locale]/(protected)/sales/order-management-sales/[id]/edit/page.tsx b/src/app/[locale]/(protected)/sales/order-management-sales/[id]/edit/page.tsx
index 518d836d..e5fd0b19 100644
--- a/src/app/[locale]/(protected)/sales/order-management-sales/[id]/edit/page.tsx
+++ b/src/app/[locale]/(protected)/sales/order-management-sales/[id]/edit/page.tsx
@@ -38,7 +38,7 @@ import { toast } from "sonner";
 import { IntegratedDetailTemplate } from "@/components/templates/IntegratedDetailTemplate";
 import { orderSalesConfig } from "@/components/orders/orderSalesConfig";
 import { BadgeSm } from "@/components/atoms/BadgeSm";
-import { formatAmount } from "@/lib/utils/amount";
+import { formatAmount, formatNumber } from "@/lib/utils/amount";
 import {
   OrderItem,
   getOrderById,
@@ -57,7 +57,7 @@ function formatQuantity(quantity: number, unit?: string): string {
 
   if (countableUnits.includes(upperUnit)) {
     // 개수 단위는 정수로 반올림
-    return Math.round(quantity).toLocaleString();
+    return formatNumber(Math.round(quantity));
   }
 
   // 측정 단위는 소수점 4자리까지 반올림 후 불필요한 0 제거
diff --git a/src/app/[locale]/(protected)/sales/order-management-sales/[id]/page.tsx b/src/app/[locale]/(protected)/sales/order-management-sales/[id]/page.tsx
index ad4c1f57..8bc53653 100644
--- a/src/app/[locale]/(protected)/sales/order-management-sales/[id]/page.tsx
+++ b/src/app/[locale]/(protected)/sales/order-management-sales/[id]/page.tsx
@@ -44,7 +44,7 @@ import { toast } from "sonner";
 import { IntegratedDetailTemplate } from "@/components/templates/IntegratedDetailTemplate";
 import { orderSalesConfig } from "@/components/orders/orderSalesConfig";
 import { BadgeSm } from "@/components/atoms/BadgeSm";
-import { formatAmount } from "@/lib/utils/amount";
+import { formatAmount, formatNumber } from "@/lib/utils/amount";
 import {
   Dialog,
   DialogContent,
@@ -87,7 +87,7 @@ function formatQuantity(quantity: number, unit?: string): string {
 
   if (countableUnits.includes(upperUnit)) {
     // 개수 단위는 정수로 반올림
-    return Math.round(quantity).toLocaleString();
+    return formatNumber(Math.round(quantity));
   }
 
   // 측정 단위는 소수점 4자리까지 반올림 후 불필요한 0 제거
diff --git a/src/app/[locale]/(protected)/sales/order-management-sales/page.tsx b/src/app/[locale]/(protected)/sales/order-management-sales/page.tsx
index 9d2a8a05..2927336e 100644
--- a/src/app/[locale]/(protected)/sales/order-management-sales/page.tsx
+++ b/src/app/[locale]/(protected)/sales/order-management-sales/page.tsx
@@ -475,19 +475,19 @@ function OrderListContent() {
   // 테이블 컬럼 정의 (16개: 체크박스, 번호, 로트번호, 현장명, 출고예정일, 접수일, 수주처, 제품명, 수신자, 수신주소, 수신처, 배송, 담당자, 틀수, 상태, 비고)
   const tableColumns: TableColumn[] = useMemo(() => [
     { key: "rowNumber", label: "번호", className: "px-2 text-center" },
-    { key: "lotNumber", label: "로트번호", className: "px-2" },
-    { key: "siteName", label: "현장명", className: "px-2" },
-    { key: "expectedShipDate", label: "출고예정일", className: "px-2" },
-    { key: "orderDate", label: "수주일", className: "px-2" },
-    { key: "client", label: "수주처", className: "px-2" },
-    { key: "productName", label: "제품명", className: "px-2" },
-    { key: "receiver", label: "수신자", className: "px-2" },
-    { key: "receiverAddress", label: "수신주소", className: "px-2" },
-    { key: "receiverPlace", label: "수신처", className: "px-2" },
-    { key: "deliveryMethod", label: "배송", className: "px-2" },
-    { key: "manager", label: "담당자", className: "px-2" },
-    { key: "frameCount", label: "틀수", className: "px-2 text-center" },
-    { key: "status", label: "상태", className: "px-2" },
+    { key: "lotNumber", label: "로트번호", className: "px-2", sortable: true },
+    { key: "siteName", label: "현장명", className: "px-2", sortable: true },
+    { key: "expectedShipDate", label: "출고예정일", className: "px-2", sortable: true },
+    { key: "orderDate", label: "수주일", className: "px-2", sortable: true },
+    { key: "client", label: "수주처", className: "px-2", sortable: true },
+    { key: "productName", label: "제품명", className: "px-2", sortable: true },
+    { key: "receiver", label: "수신자", className: "px-2", sortable: true },
+    { key: "receiverAddress", label: "수신주소", className: "px-2", sortable: true },
+    { key: "receiverPlace", label: "수신처", className: "px-2", sortable: true },
+    { key: "deliveryMethod", label: "배송", className: "px-2", sortable: true },
+    { key: "manager", label: "담당자", className: "px-2", sortable: true },
+    { key: "frameCount", label: "틀수", className: "px-2 text-center", sortable: true },
+    { key: "status", label: "상태", className: "px-2", sortable: true },
     { key: "remarks", label: "비고", className: "px-2" },
   ], []);
 
diff --git a/src/app/[locale]/(protected)/sales/order-management-sales/production-orders/[id]/page.tsx b/src/app/[locale]/(protected)/sales/order-management-sales/production-orders/[id]/page.tsx
index 6f7fb13f..046bd585 100644
--- a/src/app/[locale]/(protected)/sales/order-management-sales/production-orders/[id]/page.tsx
+++ b/src/app/[locale]/(protected)/sales/order-management-sales/production-orders/[id]/page.tsx
@@ -46,6 +46,7 @@ import {
 import { ConfirmDialog } from "@/components/ui/confirm-dialog";
 import { toast } from "sonner";
 import { ServerErrorPage } from "@/components/common/ServerErrorPage";
+import { formatNumber } from '@/lib/utils/amount';
 
 // 생산지시 상태 타입
 type ProductionOrderStatus = "waiting" | "in_progress" | "completed";
@@ -590,7 +591,7 @@ export default function ProductionOrderDetailPage() {
                             </code>
                           </TableCell>
                           <TableCell className="text-right">
-                            {item.requiredQty > 0 ? item.requiredQty.toLocaleString() : "-"}
+                            {item.requiredQty > 0 ? formatNumber(item.requiredQty) : "-"}
                           </TableCell>
                           <TableCell className="text-center">{item.qty}</TableCell>
                         </TableRow>
diff --git a/src/components/accounting/BadDebtCollection/index.tsx b/src/components/accounting/BadDebtCollection/index.tsx
index 820a8f17..df0017f7 100644
--- a/src/components/accounting/BadDebtCollection/index.tsx
+++ b/src/components/accounting/BadDebtCollection/index.tsx
@@ -42,6 +42,7 @@ import {
   STATUS_BADGE_STYLES,
   SORT_OPTIONS,
 } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 import { deleteBadDebt, toggleBadDebt } from './actions';
 
 // ===== 테이블 컬럼 정의 =====
@@ -324,25 +325,25 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
       computeStats: (): StatCard[] => [
         {
           label: '총 악성채권',
-          value: `${statsData.totalAmount.toLocaleString()}원`,
+          value: `${formatNumber(statsData.totalAmount)}원`,
           icon: AlertTriangle,
           iconColor: 'text-red-500',
         },
         {
           label: '추심중',
-          value: `${statsData.collectingAmount.toLocaleString()}원`,
+          value: `${formatNumber(statsData.collectingAmount)}원`,
           icon: AlertTriangle,
           iconColor: 'text-orange-500',
         },
         {
           label: '법적조치',
-          value: `${statsData.legalActionAmount.toLocaleString()}원`,
+          value: `${formatNumber(statsData.legalActionAmount)}원`,
           icon: AlertTriangle,
           iconColor: 'text-red-600',
         },
         {
           label: '회수완료',
-          value: `${statsData.recoveredAmount.toLocaleString()}원`,
+          value: `${formatNumber(statsData.recoveredAmount)}원`,
           icon: AlertTriangle,
           iconColor: 'text-green-500',
         },
@@ -375,7 +376,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
           <TableCell className="font-medium">{item.vendorName}</TableCell>
           {/* 채권금액 */}
           <TableCell className="text-right font-medium text-red-600">
-            {item.debtAmount.toLocaleString()}원
+            {formatNumber(item.debtAmount)}원
           </TableCell>
           {/* 발생일 */}
           <TableCell className="text-center">{item.occurrenceDate}</TableCell>
@@ -410,7 +411,7 @@ export function BadDebtCollection({ initialData, initialSummary }: BadDebtCollec
         <MobileCard
           key={item.id}
           title={item.vendorName}
-          subtitle={`채권금액: ${item.debtAmount.toLocaleString()}원`}
+          subtitle={`채권금액: ${formatNumber(item.debtAmount)}원`}
           badge={COLLECTION_STATUS_LABELS[item.status]}
           badgeVariant="outline"
           badgeClassName={STATUS_BADGE_STYLES[item.status]}
diff --git a/src/components/accounting/BankTransactionInquiry/TransactionFormModal.tsx b/src/components/accounting/BankTransactionInquiry/TransactionFormModal.tsx
index 338e5549..e0011f3e 100644
--- a/src/components/accounting/BankTransactionInquiry/TransactionFormModal.tsx
+++ b/src/components/accounting/BankTransactionInquiry/TransactionFormModal.tsx
@@ -2,6 +2,7 @@
 
 import { useState, useEffect, useCallback, useMemo } from 'react';
 import { format } from 'date-fns';
+import { formatNumber } from '@/lib/utils/amount';
 import { Loader2, RotateCcw } from 'lucide-react';
 import { toast } from 'sonner';
 import { Button } from '@/components/ui/button';
@@ -334,7 +335,7 @@ export function TransactionFormModal({
               <Input
                 type="text"
                 inputMode="numeric"
-                value={formData.amount ? formData.amount.toLocaleString() : ''}
+                value={formData.amount ? formatNumber(formData.amount) : ''}
                 onChange={(e) => {
                   const raw = e.target.value.replace(/[^0-9]/g, '');
                   handleChange('amount', raw ? parseInt(raw, 10) : 0);
@@ -344,7 +345,7 @@ export function TransactionFormModal({
             <div className="space-y-2">
               <Label className="font-medium text-gray-500">잔액 (자동계산)</Label>
               <Input
-                value={calculatedBalance.toLocaleString()}
+                value={formatNumber(calculatedBalance)}
                 disabled
                 className="bg-gray-50"
               />
diff --git a/src/components/accounting/BankTransactionInquiry/index.tsx b/src/components/accounting/BankTransactionInquiry/index.tsx
index 8e811171..9ef563ad 100644
--- a/src/components/accounting/BankTransactionInquiry/index.tsx
+++ b/src/components/accounting/BankTransactionInquiry/index.tsx
@@ -56,6 +56,7 @@ import {
 } from './actions';
 import { TransactionFormModal } from './TransactionFormModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 정의 (체크박스 제외 10개) =====
 const tableColumns = [
@@ -410,10 +411,10 @@ export function BankTransactionInquiry() {
             <TableCell />
             <TableCell colSpan={5} className="text-right font-bold">합계</TableCell>
             <TableCell className="text-right font-bold text-blue-600">
-              {tableTotals.totalDeposit.toLocaleString()}
+              {formatNumber(tableTotals.totalDeposit)}
             </TableCell>
             <TableCell className="text-right font-bold text-red-600">
-              {tableTotals.totalWithdrawal.toLocaleString()}
+              {formatNumber(tableTotals.totalWithdrawal)}
             </TableCell>
             <TableCell />
             <TableCell />
@@ -440,19 +441,19 @@ export function BankTransactionInquiry() {
       computeStats: (): StatCard[] => [
         {
           label: '입금',
-          value: `${summary.totalDeposit.toLocaleString()}원`,
+          value: `${formatNumber(summary.totalDeposit)}원`,
           icon: Building2,
           iconColor: 'text-blue-500',
         },
         {
           label: '출금',
-          value: `${summary.totalWithdrawal.toLocaleString()}원`,
+          value: `${formatNumber(summary.totalWithdrawal)}원`,
           icon: Building2,
           iconColor: 'text-red-500',
         },
         {
           label: '잔고',
-          value: `${summary.totalBalance.toLocaleString()}원`,
+          value: `${formatNumber(summary.totalBalance)}원`,
           icon: Building2,
           iconColor: 'text-green-500',
         },
@@ -542,15 +543,15 @@ export function BankTransactionInquiry() {
             </TableCell>
             {/* 입금 */}
             <TableCell className={`text-right font-medium text-blue-600 ${isCellModified(item, 'deposit_amount') ? 'bg-green-100 rounded' : ''}`}>
-              {item.depositAmount > 0 ? item.depositAmount.toLocaleString() : '-'}
+              {item.depositAmount > 0 ? formatNumber(item.depositAmount) : '-'}
             </TableCell>
             {/* 출금 */}
             <TableCell className={`text-right font-medium text-red-600 ${isCellModified(item, 'withdrawal_amount') ? 'bg-green-100 rounded' : ''}`}>
-              {item.withdrawalAmount > 0 ? item.withdrawalAmount.toLocaleString() : '-'}
+              {item.withdrawalAmount > 0 ? formatNumber(item.withdrawalAmount) : '-'}
             </TableCell>
             {/* 잔액 */}
             <TableCell className="text-right font-medium">
-              {item.balance.toLocaleString()}
+              {formatNumber(item.balance)}
             </TableCell>
             {/* 취급점 */}
             <TableCell className="text-center text-sm text-muted-foreground">
@@ -590,13 +591,13 @@ export function BankTransactionInquiry() {
               { label: '적요', value: item.note || '-' },
               {
                 label: '입금',
-                value: item.depositAmount > 0 ? `${item.depositAmount.toLocaleString()}원` : '-',
+                value: item.depositAmount > 0 ? `${formatNumber(item.depositAmount)}원` : '-',
               },
               {
                 label: '출금',
-                value: item.withdrawalAmount > 0 ? `${item.withdrawalAmount.toLocaleString()}원` : '-',
+                value: item.withdrawalAmount > 0 ? `${formatNumber(item.withdrawalAmount)}원` : '-',
               },
-              { label: '잔액', value: `${item.balance.toLocaleString()}원` },
+              { label: '잔액', value: `${formatNumber(item.balance)}원` },
               { label: '취급점', value: item.branch || '-' },
               { label: '예금주', value: item.depositorName || '-' },
             ]}
diff --git a/src/components/accounting/BillManagement/BillDetail.tsx b/src/components/accounting/BillManagement/BillDetail.tsx
index 4dc17028..6332a995 100644
--- a/src/components/accounting/BillManagement/BillDetail.tsx
+++ b/src/components/accounting/BillManagement/BillDetail.tsx
@@ -35,7 +35,7 @@ import {
 import { getBill, createBill, updateBill, deleteBill, getClients } from './actions';
 
 // ===== 새 훅 import =====
-import { useDetailData, useCRUDHandlers } from '@/hooks';
+import { useDetailData } from '@/hooks';
 
 // ===== Props =====
 interface BillDetailProps {
@@ -178,68 +178,44 @@ export function BillDetail({ billId, mode }: BillDetailProps) {
     return { valid: true };
   }, [formData]);
 
-  // ===== 타입 래퍼: 훅은 string | number를 받지만 actions는 string만 받음 =====
-  const updateBillWrapper = useCallback(
-    (id: string | number, data: Partial<BillRecord>) => updateBill(String(id), data),
-    []
-  );
+  // ===== 제출 상태 =====
+  const [isSubmitting, setIsSubmitting] = useState(false);
+  const [isDeleting, setIsDeleting] = useState(false);
 
-  const deleteBillWrapper = useCallback(
-    (id: string | number) => deleteBill(String(id)),
-    []
-  );
-
-  // ===== 새 훅: useCRUDHandlers로 CRUD 처리 =====
-  const {
-    handleCreate,
-    handleUpdate,
-    handleDelete: crudDelete,
-    isSubmitting,
-    isDeleting,
-  } = useCRUDHandlers<Partial<BillRecord>, Partial<BillRecord>>({
-    onCreate: createBill,
-    onUpdate: updateBillWrapper,
-    onDelete: deleteBillWrapper,
-    successRedirect: '/ko/accounting/bills',
-    successMessages: {
-      create: '어음이 등록되었습니다.',
-      update: '어음이 수정되었습니다.',
-      delete: '어음이 삭제되었습니다.',
-    },
-    // 수정 성공 시 view 모드로 이동
-    disableRedirect: !isNewMode,
-    onSuccess: (action) => {
-      if (action === 'update') {
-        router.push(`/ko/accounting/bills/${billId}?mode=view`);
-      }
-    },
-  });
-
-  // ===== 저장 핸들러 (유효성 검사 + CRUD 훅 사용) =====
+  // ===== 저장 핸들러 (결과만 반환, 토스트/리다이렉트는 IntegratedDetailTemplate에 위임) =====
   const handleSubmit = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
-    // 유효성 검사
     const validation = validateForm();
     if (!validation.valid) {
       toast.error(validation.error!);
       return { success: false, error: validation.error };
     }
 
-    const billData: Partial<BillRecord> = {
-      ...formData,
-      vendorName: clients.find(c => c.id === formData.vendorId)?.name || '',
-    };
+    setIsSubmitting(true);
+    try {
+      const billData: Partial<BillRecord> = {
+        ...formData,
+        vendorName: clients.find(c => c.id === formData.vendorId)?.name || '',
+      };
 
-    if (isNewMode) {
-      return handleCreate(billData);
-    } else {
-      return handleUpdate(billId, billData);
+      if (isNewMode) {
+        return await createBill(billData);
+      } else {
+        return await updateBill(String(billId), billData);
+      }
+    } finally {
+      setIsSubmitting(false);
     }
-  }, [formData, clients, isNewMode, billId, handleCreate, handleUpdate, validateForm]);
+  }, [formData, clients, isNewMode, billId, validateForm]);
 
-  // ===== 삭제 핸들러 =====
+  // ===== 삭제 핸들러 (결과만 반환, 토스트/리다이렉트는 IntegratedDetailTemplate에 위임) =====
   const handleDelete = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
-    return crudDelete(billId);
-  }, [billId, crudDelete]);
+    setIsDeleting(true);
+    try {
+      return await deleteBill(String(billId));
+    } finally {
+      setIsDeleting(false);
+    }
+  }, [billId]);
 
   // ===== 차수 관리 핸들러 =====
   const handleAddInstallment = useCallback(() => {
diff --git a/src/components/accounting/BillManagement/BillManagementClient.tsx b/src/components/accounting/BillManagement/BillManagementClient.tsx
index 1bb84af9..7b28fbc3 100644
--- a/src/components/accounting/BillManagement/BillManagementClient.tsx
+++ b/src/components/accounting/BillManagement/BillManagementClient.tsx
@@ -12,6 +12,7 @@
 
 import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
+import { formatNumber } from '@/lib/utils/amount';
 import { useDateRange } from '@/hooks';
 import {
   FileText,
@@ -95,7 +96,8 @@ export function BillManagementClient({
     onDelete: async (id) => {
       const result = await deleteBill(id);
       if (result.success) {
-        setData(prev => prev.filter(item => item.id !== id));
+        // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
+        await loadData(currentPage);
         setSelectedItems(prev => {
           const newSet = new Set(prev);
           newSet.delete(id);
@@ -174,14 +176,14 @@ export function BillManagementClient({
   // ===== 테이블 컬럼 =====
   const tableColumns: TableColumn[] = useMemo(() => [
     { key: 'no', label: '번호', className: 'text-center w-[60px]' },
-    { key: 'billNumber', label: '어음번호' },
-    { key: 'billType', label: '구분', className: 'text-center' },
-    { key: 'vendorName', label: '거래처' },
-    { key: 'amount', label: '금액', className: 'text-right' },
-    { key: 'issueDate', label: '발행일' },
-    { key: 'maturityDate', label: '만기일' },
-    { key: 'installmentCount', label: '차수', className: 'text-center' },
-    { key: 'status', label: '상태', className: 'text-center' },
+    { key: 'billNumber', label: '어음번호', sortable: true },
+    { key: 'billType', label: '구분', className: 'text-center', sortable: true },
+    { key: 'vendorName', label: '거래처', sortable: true },
+    { key: 'amount', label: '금액', className: 'text-right', sortable: true },
+    { key: 'issueDate', label: '발행일', sortable: true },
+    { key: 'maturityDate', label: '만기일', sortable: true },
+    { key: 'installmentCount', label: '차수', className: 'text-center', sortable: true },
+    { key: 'status', label: '상태', className: 'text-center', sortable: true },
   ], []);
 
   // ===== 테이블 행 렌더링 =====
@@ -208,7 +210,7 @@ export function BillManagementClient({
           </Badge>
         </TableCell>
         <TableCell>{item.vendorName}</TableCell>
-        <TableCell className="text-right font-medium">{item.amount.toLocaleString()}</TableCell>
+        <TableCell className="text-right font-medium">{formatNumber(item.amount)}</TableCell>
         <TableCell>{item.issueDate}</TableCell>
         <TableCell>{item.maturityDate}</TableCell>
         <TableCell className="text-center">{item.installmentCount || '-'}</TableCell>
@@ -247,7 +249,7 @@ export function BillManagementClient({
         infoGrid={
           <div className="grid grid-cols-2 gap-3">
             <InfoField label="거래처" value={item.vendorName} />
-            <InfoField label="금액" value={`${item.amount.toLocaleString()}원`} />
+            <InfoField label="금액" value={`${formatNumber(item.amount)}원`} />
             <InfoField label="발행일" value={item.issueDate} />
             <InfoField label="만기일" value={item.maturityDate} />
           </div>
diff --git a/src/components/accounting/BillManagement/index.tsx b/src/components/accounting/BillManagement/index.tsx
index 98f5419b..11c9ad62 100644
--- a/src/components/accounting/BillManagement/index.tsx
+++ b/src/components/accounting/BillManagement/index.tsx
@@ -14,6 +14,7 @@
 import { useState, useMemo, useCallback, useEffect, useRef } from 'react';
 import { useRouter } from 'next/navigation';
 import { toast } from 'sonner';
+import { formatNumber } from '@/lib/utils/amount';
 import { getBills, deleteBill, updateBillStatus } from './actions';
 import { useDateRange } from '@/hooks';
 import { createDeleteItemHandler, extractUniqueOptions } from '../shared';
@@ -397,7 +398,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
           {/* 거래처 */}
           <TableCell>{item.vendorName}</TableCell>
           {/* 금액 */}
-          <TableCell className="text-right font-medium">{item.amount.toLocaleString()}</TableCell>
+          <TableCell className="text-right font-medium">{formatNumber(item.amount)}</TableCell>
           {/* 발행일 */}
           <TableCell>{item.issueDate}</TableCell>
           {/* 만기일 */}
@@ -453,7 +454,7 @@ export function BillManagement({ initialVendorId, initialBillType }: BillManagem
           onToggle={handlers.onToggle}
           onClick={() => handleRowClick(item)}
           details={[
-            { label: '금액', value: `${item.amount.toLocaleString()}원` },
+            { label: '금액', value: `${formatNumber(item.amount)}원` },
             { label: '발행일', value: item.issueDate },
             { label: '만기일', value: item.maturityDate },
             { label: '상태', value: getBillStatusLabel(item.billType, item.status) },
diff --git a/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx b/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx
index 639e903c..c287fdbf 100644
--- a/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx
+++ b/src/components/accounting/CardTransactionInquiry/JournalEntryModal.tsx
@@ -3,6 +3,7 @@
 import { useState, useCallback } from 'react';
 import { toast } from 'sonner';
 import { Loader2, Minus, Plus } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Label } from '@/components/ui/label';
@@ -134,15 +135,15 @@ export function JournalEntryModal({ open, onOpenChange, transaction, onSuccess }
             <div className="grid grid-cols-3 gap-3">
               <div>
                 <Label className="text-xs text-muted-foreground">공급가액</Label>
-                <p className="text-sm font-medium mt-0.5">{transaction.supplyAmount.toLocaleString()}</p>
+                <p className="text-sm font-medium mt-0.5">{formatNumber(transaction.supplyAmount)}</p>
               </div>
               <div>
                 <Label className="text-xs text-muted-foreground">세액</Label>
-                <p className="text-sm font-medium mt-0.5">{transaction.taxAmount.toLocaleString()}</p>
+                <p className="text-sm font-medium mt-0.5">{formatNumber(transaction.taxAmount)}</p>
               </div>
               <div>
                 <Label className="text-xs text-muted-foreground">합계금액</Label>
-                <p className="text-sm font-medium mt-0.5">{transaction.totalAmount.toLocaleString()}</p>
+                <p className="text-sm font-medium mt-0.5">{formatNumber(transaction.totalAmount)}</p>
               </div>
             </div>
           </div>
@@ -269,7 +270,7 @@ export function JournalEntryModal({ open, onOpenChange, transaction, onSuccess }
           {/* 분개 합계 */}
           <div className="bg-muted/50 rounded-lg p-3 flex items-center justify-between">
             <span className="text-sm font-medium">분개 합계</span>
-            <span className="text-lg font-bold">{journalTotal.toLocaleString()}원</span>
+            <span className="text-lg font-bold">{formatNumber(journalTotal)}원</span>
           </div>
         </div>
 
diff --git a/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx b/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx
index 26b87a73..9ee00fe2 100644
--- a/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx
+++ b/src/components/accounting/CardTransactionInquiry/ManualInputModal.tsx
@@ -2,6 +2,7 @@
 
 import { useState, useEffect, useCallback } from 'react';
 import { toast } from 'sonner';
+import { formatNumber } from '@/lib/utils/amount';
 import { Loader2 } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Label } from '@/components/ui/label';
@@ -26,6 +27,7 @@ import { RadioGroup, RadioGroupItem } from '@/components/ui/radio-group';
 import type { ManualInputFormData } from './types';
 import { DEDUCTION_OPTIONS, ACCOUNT_SUBJECT_OPTIONS } from './types';
 import { getCardList, createCardTransaction } from './actions';
+import { getTodayString } from '@/lib/utils/date';
 
 interface ManualInputModalProps {
   open: boolean;
@@ -35,7 +37,7 @@ interface ManualInputModalProps {
 
 const initialFormData: ManualInputFormData = {
   cardId: '',
-  usedDate: new Date().toISOString().slice(0, 10),
+  usedDate: getTodayString(),
   usedTime: '',
   approvalNumber: '',
   approvalType: 'approved',
@@ -297,7 +299,7 @@ export function ManualInputModal({ open, onOpenChange, onSuccess }: ManualInputM
           {/* 합계 금액 */}
           <div className="bg-muted/50 rounded-lg p-3 flex items-center justify-between">
             <span className="text-sm font-medium">합계 금액 (공급가액 + 세액)</span>
-            <span className="text-lg font-bold">{totalAmount.toLocaleString()}원</span>
+            <span className="text-lg font-bold">{formatNumber(totalAmount)}원</span>
           </div>
         </div>
 
diff --git a/src/components/accounting/CardTransactionInquiry/actions.ts b/src/components/accounting/CardTransactionInquiry/actions.ts
index 92bf1ee9..6dca9d71 100644
--- a/src/components/accounting/CardTransactionInquiry/actions.ts
+++ b/src/components/accounting/CardTransactionInquiry/actions.ts
@@ -5,6 +5,7 @@ import { executeServerAction, type ActionResult } from '@/lib/api/execute-server
 import { executePaginatedAction } from '@/lib/api/execute-paginated-action';
 import { buildApiUrl } from '@/lib/api/query-params';
 import type { CardTransaction, ManualInputFormData, InlineEditData, JournalEntryItem } from './types';
+import { getLocalDateString } from '@/lib/utils/date';
 
 // ===== API 응답 타입 =====
 interface CardTransactionApiItem {
@@ -117,7 +118,7 @@ function generateMockData(): CardTransaction[] {
     const tax = Math.round(supply * 0.1);
     const d = new Date(now);
     d.setDate(d.getDate() - i);
-    const dateStr = d.toISOString().slice(0, 10);
+    const dateStr = getLocalDateString(d);
     const timeStr = `${String(9 + (i % 10)).padStart(2, '0')}:${String((i * 17) % 60).padStart(2, '0')}`;
 
     return {
diff --git a/src/components/accounting/CardTransactionInquiry/index.tsx b/src/components/accounting/CardTransactionInquiry/index.tsx
index 3cdb36ad..c1abe716 100644
--- a/src/components/accounting/CardTransactionInquiry/index.tsx
+++ b/src/components/accounting/CardTransactionInquiry/index.tsx
@@ -53,6 +53,7 @@ import {
 import { ManualInputModal } from './ManualInputModal';
 import { JournalEntryModal } from './JournalEntryModal';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 정의 (체크박스/No. 제외 15개) =====
 const tableColumns = [
@@ -425,13 +426,13 @@ export function CardTransactionInquiry() {
       computeStats: (): StatCard[] => [
         {
           label: '전월',
-          value: `${summary.previousMonthTotal.toLocaleString()}원`,
+          value: `${formatNumber(summary.previousMonthTotal)}원`,
           icon: CreditCard,
           iconColor: 'text-gray-500',
         },
         {
           label: '당월',
-          value: `${summary.currentMonthTotal.toLocaleString()}원`,
+          value: `${formatNumber(summary.currentMonthTotal)}원`,
           icon: CreditCard,
           iconColor: 'text-blue-500',
         },
@@ -521,7 +522,7 @@ export function CardTransactionInquiry() {
               />
             </TableCell>
             {/* 합계금액 */}
-            <TableCell className="text-sm text-right font-medium">{item.totalAmount.toLocaleString()}</TableCell>
+            <TableCell className="text-sm text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
             {/* 공급가액 (인라인 숫자 Input) */}
             <TableCell onClick={(e) => e.stopPropagation()}>
               <Input
@@ -609,9 +610,9 @@ export function CardTransactionInquiry() {
               { label: '카드명', value: item.cardName },
               { label: '가맹점', value: item.merchantName },
               { label: '내역', value: item.description || '-' },
-              { label: '합계금액', value: `${item.totalAmount.toLocaleString()}원` },
-              { label: '공급가액', value: `${item.supplyAmount.toLocaleString()}원` },
-              { label: '세액', value: `${item.taxAmount.toLocaleString()}원` },
+              { label: '합계금액', value: `${formatNumber(item.totalAmount)}원` },
+              { label: '공급가액', value: `${formatNumber(item.supplyAmount)}원` },
+              { label: '세액', value: `${formatNumber(item.taxAmount)}원` },
             ]}
           />
         );
@@ -662,7 +663,7 @@ export function CardTransactionInquiry() {
                       <TableCell className="text-sm">{item.cardName}</TableCell>
                       <TableCell className="text-sm">{item.businessNumber}</TableCell>
                       <TableCell className="text-sm">{item.merchantName}</TableCell>
-                      <TableCell className="text-sm text-right font-medium">{item.totalAmount.toLocaleString()}</TableCell>
+                      <TableCell className="text-sm text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
                       <TableCell className="text-sm text-muted-foreground">{item.hiddenAt || '-'}</TableCell>
                       <TableCell className="text-center">
                         <Button
diff --git a/src/components/accounting/DepositManagement/DepositDetail.tsx b/src/components/accounting/DepositManagement/DepositDetail.tsx
index 74391c42..d5bcae95 100644
--- a/src/components/accounting/DepositManagement/DepositDetail.tsx
+++ b/src/components/accounting/DepositManagement/DepositDetail.tsx
@@ -6,6 +6,7 @@ import {
   Banknote,
   List,
 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { DatePicker } from '@/components/ui/date-picker';
@@ -19,6 +20,7 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { toast } from 'sonner';
@@ -51,7 +53,6 @@ export function DepositDetail({ depositId, mode }: DepositDetailProps) {
   const [note, setNote] = useState('');
   const [vendorId, setVendorId] = useState('');
   const [depositType, setDepositType] = useState<DepositType>('unset');
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
   const [isLoading, setIsLoading] = useState(false);
   const [vendors, setVendors] = useState<{ id: string; name: string }[]>([]);
 
@@ -145,19 +146,12 @@ export function DepositDetail({ depositId, mode }: DepositDetailProps) {
     router.push(`/ko/accounting/deposits/${depositId}?mode=edit`);
   }, [router, depositId]);
 
-  // ===== 삭제 핸들러 =====
-  const handleDelete = useCallback(async () => {
-    setIsLoading(true);
-    const result = await deleteDeposit(depositId);
-    if (result.success) {
-      toast.success('입금 내역이 삭제되었습니다.');
-      setShowDeleteDialog(false);
-      router.push('/ko/accounting/deposits');
-    } else {
-      toast.error(result.error || '삭제에 실패했습니다.');
-    }
-    setIsLoading(false);
-  }, [depositId, router]);
+  // ===== 삭제 다이얼로그 =====
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => deleteDeposit(id),
+    onSuccess: () => router.push('/ko/accounting/deposits'),
+    entityName: '입금',
+  });
 
   return (
     <PageLayout>
@@ -180,8 +174,8 @@ export function DepositDetail({ depositId, mode }: DepositDetailProps) {
             <Button
               variant="outline"
               className="text-red-500 border-red-200 hover:bg-red-50"
-              onClick={() => setShowDeleteDialog(true)}
-              disabled={isLoading}
+              onClick={() => deleteDialog.single.open(depositId)}
+              disabled={deleteDialog.isPending}
             >
               삭제
             </Button>
@@ -252,7 +246,7 @@ export function DepositDetail({ depositId, mode }: DepositDetailProps) {
               <Label htmlFor="depositAmount">입금금액</Label>
               <Input
                 id="depositAmount"
-                value={depositAmount.toLocaleString()}
+                value={formatNumber(depositAmount)}
                 readOnly
                 disabled
                 className="bg-gray-50"
@@ -314,12 +308,12 @@ export function DepositDetail({ depositId, mode }: DepositDetailProps) {
 
       {/* ===== 삭제 확인 다이얼로그 ===== */}
       <DeleteConfirmDialog
-        open={showDeleteDialog}
-        onOpenChange={setShowDeleteDialog}
-        onConfirm={handleDelete}
+        open={deleteDialog.single.isOpen}
+        onOpenChange={deleteDialog.single.onOpenChange}
+        onConfirm={deleteDialog.single.confirm}
         title="입금 삭제"
         description="이 입금 내역을 삭제하시겠습니까? 삭제된 데이터는 복구할 수 없습니다."
-        loading={isLoading}
+        loading={deleteDialog.isPending}
       />
     </PageLayout>
   );
diff --git a/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx b/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx
index f76e0e53..f134ca6c 100644
--- a/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx
+++ b/src/components/accounting/DepositManagement/DepositDetailClientV2.tsx
@@ -66,7 +66,7 @@ export default function DepositDetailClientV2({
     loadDeposit();
   }, [depositId, initialMode]);
 
-  // ===== 저장/등록 핸들러 =====
+  // ===== 저장/등록 핸들러 (결과만 반환, 토스트/리다이렉트는 IntegratedDetailTemplate에 위임) =====
   const handleSubmit = useCallback(
     async (formData: Record<string, unknown>): Promise<{ success: boolean; error?: string }> => {
       const submitData = depositDetailConfig.transformSubmitData?.(formData) || formData;
@@ -81,32 +81,22 @@ export default function DepositDetailClientV2({
           ? await createDeposit(submitData as Partial<DepositRecord>)
           : await updateDeposit(depositId!, submitData as Partial<DepositRecord>);
 
-      if (result.success) {
-        toast.success(mode === 'create' ? '입금 내역이 등록되었습니다.' : '입금 내역이 수정되었습니다.');
-        router.push('/ko/accounting/deposits');
-        return { success: true };
-      } else {
-        toast.error(result.error || '저장에 실패했습니다.');
-        return { success: false, error: result.error };
-      }
+      return result.success
+        ? { success: true }
+        : { success: false, error: result.error };
     },
-    [mode, depositId, router]
+    [mode, depositId]
   );
 
-  // ===== 삭제 핸들러 =====
+  // ===== 삭제 핸들러 (결과만 반환, 토스트/리다이렉트는 IntegratedDetailTemplate에 위임) =====
   const handleDelete = useCallback(async (): Promise<{ success: boolean; error?: string }> => {
     if (!depositId) return { success: false, error: 'ID가 없습니다.' };
 
     const result = await deleteDeposit(depositId);
-    if (result.success) {
-      toast.success('입금 내역이 삭제되었습니다.');
-      router.push('/ko/accounting/deposits');
-      return { success: true };
-    } else {
-      toast.error(result.error || '삭제에 실패했습니다.');
-      return { success: false, error: result.error };
-    }
-  }, [depositId, router]);
+    return result.success
+      ? { success: true }
+      : { success: false, error: result.error };
+  }, [depositId]);
 
   // ===== 모드 변경 핸들러 =====
   const handleModeChange = useCallback(
diff --git a/src/components/accounting/DepositManagement/index.tsx b/src/components/accounting/DepositManagement/index.tsx
index 3f584695..6f904233 100644
--- a/src/components/accounting/DepositManagement/index.tsx
+++ b/src/components/accounting/DepositManagement/index.tsx
@@ -70,10 +70,10 @@ import {
   ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
 import { deleteDeposit, updateDepositTypes, getDeposits } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 import { toast } from 'sonner';
 import { useDateRange } from '@/hooks';
 import {
-  createDeleteItemHandler,
   extractUniqueOptions,
   createDateAmountSortFn,
   computeMonthlyTotal,
@@ -82,13 +82,13 @@ import {
 
 // ===== 테이블 컬럼 정의 =====
 const tableColumns = [
-  { key: 'depositDate', label: '입금일' },
-  { key: 'accountName', label: '입금계좌' },
-  { key: 'depositorName', label: '입금자명' },
-  { key: 'depositAmount', label: '입금금액', className: 'text-right' },
-  { key: 'vendorName', label: '거래처' },
-  { key: 'note', label: '적요' },
-  { key: 'depositType', label: '입금유형', className: 'text-center' },
+  { key: 'depositDate', label: '입금일', sortable: true },
+  { key: 'accountName', label: '입금계좌', sortable: true },
+  { key: 'depositorName', label: '입금자명', sortable: true },
+  { key: 'depositAmount', label: '입금금액', className: 'text-right', sortable: true },
+  { key: 'vendorName', label: '거래처', sortable: true },
+  { key: 'note', label: '적요', sortable: true },
+  { key: 'depositType', label: '입금유형', className: 'text-center', sortable: true },
 ];
 
 // ===== 컴포넌트 Props =====
@@ -221,7 +221,15 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
             totalCount: initialData.length,
           };
         },
-        deleteItem: createDeleteItemHandler(deleteDeposit, setDepositData, '입금 내역이 삭제되었습니다.'),
+        deleteItem: async (id: string) => {
+          const result = await deleteDeposit(id);
+          if (result.success) {
+            toast.success('입금 내역이 삭제되었습니다.');
+            // 서버에서 재조회 (로컬 필터링 대신 - 페이지네이션 정합성 보장)
+            await handleRefresh();
+          }
+          return { success: result.success, error: result.error };
+        },
       },
 
       // 테이블 컬럼
@@ -354,8 +362,8 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
 
       // Stats 카드
       computeStats: (): StatCard[] => [
-        { label: '총 입금', value: `${stats.totalDeposit.toLocaleString()}원`, icon: Banknote, iconColor: 'text-blue-500' },
-        { label: '당월 입금', value: `${stats.monthlyDeposit.toLocaleString()}원`, icon: Banknote, iconColor: 'text-green-500' },
+        { label: '총 입금', value: `${formatNumber(stats.totalDeposit)}원`, icon: Banknote, iconColor: 'text-blue-500' },
+        { label: '당월 입금', value: `${formatNumber(stats.monthlyDeposit)}원`, icon: Banknote, iconColor: 'text-green-500' },
         { label: '거래처 미설정', value: `${stats.vendorUnsetCount}건`, icon: Banknote, iconColor: 'text-orange-500' },
         { label: '입금유형 미설정', value: `${stats.depositTypeUnsetCount}건`, icon: Banknote, iconColor: 'text-red-500' },
       ],
@@ -414,7 +422,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
           <TableCell className="font-bold">합계</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
@@ -448,7 +456,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
             <TableCell>{item.depositDate}</TableCell>
             <TableCell>{item.accountName}</TableCell>
             <TableCell>{item.depositorName}</TableCell>
-            <TableCell className="text-right font-medium">{(item.depositAmount ?? 0).toLocaleString()}</TableCell>
+            <TableCell className="text-right font-medium">{formatNumber(item.depositAmount ?? 0)}</TableCell>
             <TableCell className={isVendorUnset ? 'text-red-500 font-medium' : ''}>
               {item.vendorName || '미설정'}
             </TableCell>
@@ -483,7 +491,7 @@ export function DepositManagement({ initialData, initialPagination }: DepositMan
           onClick={() => handleRowClick(item)}
           details={[
             { label: '입금일', value: item.depositDate },
-            { label: '입금액', value: `${(item.depositAmount ?? 0).toLocaleString()}원` },
+            { label: '입금액', value: `${formatNumber(item.depositAmount ?? 0)}원` },
             { label: '거래처', value: item.vendorName || '-' },
           ]}
         />
diff --git a/src/components/accounting/ExpectedExpenseManagement/index.tsx b/src/components/accounting/ExpectedExpenseManagement/index.tsx
index 075f28f7..71bed70d 100644
--- a/src/components/accounting/ExpectedExpenseManagement/index.tsx
+++ b/src/components/accounting/ExpectedExpenseManagement/index.tsx
@@ -91,6 +91,7 @@ import {
   ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
 import { extractUniqueOptions } from '../shared';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 행 타입 (데이터 + 그룹 헤더 + 소계) =====
 type RowType = 'data' | 'monthHeader' | 'monthSubtotal' | 'totalExpense' | 'expectedBalance' | 'finalBalance';
@@ -610,7 +611,7 @@ export function ExpectedExpenseManagement({
             {item.monthLabel} 소계
           </TableCell>
           <TableCell className="text-right font-bold text-blue-700">
-            {item.subtotalAmount?.toLocaleString()}
+            {formatNumber(item.subtotalAmount)}
           </TableCell>
           <TableCell colSpan={3}></TableCell>
         </TableRow>
@@ -626,7 +627,7 @@ export function ExpectedExpenseManagement({
             지출 합계
           </TableCell>
           <TableCell className="text-right font-bold text-red-600">
-            {item.subtotalAmount?.toLocaleString()}
+            {formatNumber(item.subtotalAmount)}
           </TableCell>
           <TableCell colSpan={3}></TableCell>
         </TableRow>
@@ -642,7 +643,7 @@ export function ExpectedExpenseManagement({
             예상 잔액
           </TableCell>
           <TableCell className="text-right font-bold">
-            {item.subtotalAmount?.toLocaleString()}
+            {formatNumber(item.subtotalAmount)}
           </TableCell>
           <TableCell colSpan={3}></TableCell>
         </TableRow>
@@ -658,7 +659,7 @@ export function ExpectedExpenseManagement({
             최종 잔액
           </TableCell>
           <TableCell className="text-right font-bold text-orange-600">
-            {item.subtotalAmount?.toLocaleString()}원
+            {formatNumber(item.subtotalAmount)}원
           </TableCell>
           <TableCell colSpan={3}></TableCell>
         </TableRow>
@@ -684,7 +685,7 @@ export function ExpectedExpenseManagement({
         <TableCell>{item.expectedPaymentDate}</TableCell>
         <TableCell>{item.accountSubject}</TableCell>
         <TableCell className="text-right font-medium text-red-600">
-          {item.amount.toLocaleString()}
+          {formatNumber(item.amount)}
         </TableCell>
         <TableCell>{item.vendorName}</TableCell>
         <TableCell>{item.bankAccount}</TableCell>
@@ -717,7 +718,7 @@ export function ExpectedExpenseManagement({
         return (
           <div className="bg-blue-50 p-3 rounded-lg flex justify-between">
             <span className="font-semibold text-blue-700">{item.monthLabel} 소계</span>
-            <span className="font-bold text-blue-700">{item.subtotalAmount?.toLocaleString()}원</span>
+            <span className="font-bold text-blue-700">{formatNumber(item.subtotalAmount)}원</span>
           </div>
         );
       }
@@ -725,7 +726,7 @@ export function ExpectedExpenseManagement({
         return (
           <div className="bg-gray-100 p-3 rounded-lg flex justify-between">
             <span className="font-bold">지출 합계</span>
-            <span className="font-bold text-red-600">{item.subtotalAmount?.toLocaleString()}원</span>
+            <span className="font-bold text-red-600">{formatNumber(item.subtotalAmount)}원</span>
           </div>
         );
       }
@@ -733,7 +734,7 @@ export function ExpectedExpenseManagement({
         return (
           <div className="bg-gray-100 p-3 rounded-lg flex justify-between">
             <span className="font-bold">예상 잔액</span>
-            <span className="font-bold">{item.subtotalAmount?.toLocaleString()}원</span>
+            <span className="font-bold">{formatNumber(item.subtotalAmount)}원</span>
           </div>
         );
       }
@@ -741,7 +742,7 @@ export function ExpectedExpenseManagement({
         return (
           <div className="bg-orange-50 p-3 rounded-lg flex justify-between">
             <span className="font-bold">최종 잔액</span>
-            <span className="font-bold text-orange-600">{item.subtotalAmount?.toLocaleString()}원</span>
+            <span className="font-bold text-orange-600">{formatNumber(item.subtotalAmount)}원</span>
           </div>
         );
       }
@@ -771,7 +772,7 @@ export function ExpectedExpenseManagement({
         infoGrid={
           <div className="grid grid-cols-2 gap-3">
             <InfoField label="예상 지급일" value={item.expectedPaymentDate} />
-            <InfoField label="지출금액" value={`${item.amount.toLocaleString()}원`} />
+            <InfoField label="지출금액" value={`${formatNumber(item.amount)}원`} />
             <InfoField label="거래처" value={item.vendorName} />
             <InfoField label="계좌" value={item.bankAccount} />
           </div>
@@ -961,8 +962,8 @@ export function ExpectedExpenseManagement({
         const expectedBalance = 10000000;
 
         return [
-          { label: '지출 합계', value: `${totalExpense.toLocaleString()}원`, icon: Receipt, iconColor: 'text-red-500' },
-          { label: '예상 잔액', value: `${expectedBalance.toLocaleString()}원`, icon: Receipt, iconColor: 'text-blue-500' },
+          { label: '지출 합계', value: `${formatNumber(totalExpense)}원`, icon: Receipt, iconColor: 'text-red-500' },
+          { label: '예상 잔액', value: `${formatNumber(expectedBalance)}원`, icon: Receipt, iconColor: 'text-blue-500' },
         ];
       },
 
@@ -1041,7 +1042,7 @@ export function ExpectedExpenseManagement({
                       <span className="text-sm font-medium">{item.vendorName}</span>
                       <span className="text-xs text-gray-500">{item.accountSubject} • {item.expectedPaymentDate}</span>
                     </div>
-                    <span className="font-semibold text-red-600">{item.amount.toLocaleString()}원</span>
+                    <span className="font-semibold text-red-600">{formatNumber(item.amount)}원</span>
                   </div>
                 ))}
               </div>
@@ -1050,7 +1051,7 @@ export function ExpectedExpenseManagement({
             {/* 합계 */}
             <div className="flex items-center justify-between p-3 bg-gray-100 rounded-lg">
               <span className="text-sm font-medium text-gray-700">합계</span>
-              <span className="font-bold text-lg">{selectedItemsSummary.totalAmount.toLocaleString()}원</span>
+              <span className="font-bold text-lg">{formatNumber(selectedItemsSummary.totalAmount)}원</span>
             </div>
 
             {/* 예상 지급일 선택 */}
@@ -1272,13 +1273,13 @@ export function ExpectedExpenseManagement({
                   <span className="text-sm font-medium">{item.vendorName}</span>
                   <span className="text-xs text-gray-500">{item.accountSubject} • {item.expectedPaymentDate}</span>
                 </div>
-                <span className="font-semibold text-red-600">{item.amount.toLocaleString()}원</span>
+                <span className="font-semibold text-red-600">{formatNumber(item.amount)}원</span>
               </div>
             ))}
           </div>
           <div className="flex items-center justify-between p-3 bg-gray-100 rounded-lg">
             <span className="text-sm font-medium text-gray-700">합계</span>
-            <span className="font-bold text-lg text-red-600">{selectedItemsSummary.totalAmount.toLocaleString()}원</span>
+            <span className="font-bold text-lg text-red-600">{formatNumber(selectedItemsSummary.totalAmount)}원</span>
           </div>
           <AlertDialogFooter className="mt-4">
             <AlertDialogCancel>취소</AlertDialogCancel>
diff --git a/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx b/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx
index b3a9fa5a..fb9b6755 100644
--- a/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/JournalEditModal.tsx
@@ -13,6 +13,7 @@
 import { useState, useCallback, useEffect, useMemo } from 'react';
 import { toast } from 'sonner';
 import { Plus, Trash2 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Label } from '@/components/ui/label';
@@ -290,7 +291,7 @@ export function JournalEditModal({
             </div>
             <div>
               <Label className="text-xs text-muted-foreground">금액</Label>
-              <div className="font-medium">{record.amount.toLocaleString()}원</div>
+              <div className="font-medium">{formatNumber(record.amount)}원</div>
             </div>
             <div>
               <Label className="text-xs text-muted-foreground">적요</Label>
@@ -451,17 +452,17 @@ export function JournalEditModal({
                       합계
                     </TableCell>
                     <TableCell className="text-right text-sm font-bold">
-                      {totals.debitTotal.toLocaleString()}
+                      {formatNumber(totals.debitTotal)}
                     </TableCell>
                     <TableCell className="text-right text-sm font-bold">
-                      {totals.creditTotal.toLocaleString()}
+                      {formatNumber(totals.creditTotal)}
                     </TableCell>
                     <TableCell colSpan={2} className="text-center text-sm">
                       {totals.isBalanced ? (
                         <span className="text-green-600 font-medium">대차 균형</span>
                       ) : (
                         <span className="text-red-500 font-medium">
-                          차이: {totals.difference.toLocaleString()}원
+                          차이: {formatNumber(totals.difference)}원
                         </span>
                       )}
                     </TableCell>
diff --git a/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx b/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
index 92375363..af3cfa46 100644
--- a/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
@@ -12,6 +12,7 @@
 import { useState, useCallback, useEffect, useMemo } from 'react';
 import { toast } from 'sonner';
 import { Plus, Trash2, Loader2 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Label } from '@/components/ui/label';
@@ -44,6 +45,7 @@ import {
 import { createManualJournal, getAccountSubjects, getVendorList } from './actions';
 import type { JournalEntryRow, JournalSide, AccountSubject, VendorOption } from './types';
 import { JOURNAL_SIDE_OPTIONS } from './types';
+import { getTodayString } from '@/lib/utils/date';
 
 interface ManualJournalEntryModalProps {
   open: boolean;
@@ -71,7 +73,7 @@ export function ManualJournalEntryModal({
   onSuccess,
 }: ManualJournalEntryModalProps) {
   // 거래 정보
-  const [journalDate, setJournalDate] = useState(() => new Date().toISOString().slice(0, 10));
+  const [journalDate, setJournalDate] = useState(() => getTodayString());
   const [journalNumber, setJournalNumber] = useState('자동생성');
   const [description, setDescription] = useState('');
 
@@ -87,7 +89,7 @@ export function ManualJournalEntryModal({
   useEffect(() => {
     if (!open) return;
     // 초기화
-    setJournalDate(new Date().toISOString().slice(0, 10));
+    setJournalDate(getTodayString());
     setJournalNumber('자동생성');
     setDescription('');
     setRows([createEmptyRow()]);
@@ -361,10 +363,10 @@ export function ManualJournalEntryModal({
                   합계
                 </TableCell>
                 <TableCell className="text-right text-sm font-bold">
-                  {totals.debitTotal.toLocaleString()}
+                  {formatNumber(totals.debitTotal)}
                 </TableCell>
                 <TableCell className="text-right text-sm font-bold">
-                  {totals.creditTotal.toLocaleString()}
+                  {formatNumber(totals.creditTotal)}
                 </TableCell>
                 <TableCell colSpan={2} />
               </TableRow>
@@ -375,8 +377,8 @@ export function ManualJournalEntryModal({
         {/* 차대변 불일치 경고 */}
         {totals.debitTotal !== totals.creditTotal && totals.debitTotal > 0 && (
           <p className="text-xs text-red-500">
-            차변 합계({totals.debitTotal.toLocaleString()})와 대변 합계(
-            {totals.creditTotal.toLocaleString()})가 일치하지 않습니다.
+            차변 합계({formatNumber(totals.debitTotal)})와 대변 합계(
+            {formatNumber(totals.creditTotal)})가 일치하지 않습니다.
           </p>
         )}
 
diff --git a/src/components/accounting/GeneralJournalEntry/index.tsx b/src/components/accounting/GeneralJournalEntry/index.tsx
index 671e587f..074e55f6 100644
--- a/src/components/accounting/GeneralJournalEntry/index.tsx
+++ b/src/components/accounting/GeneralJournalEntry/index.tsx
@@ -37,6 +37,7 @@ import {
   JOURNAL_DIVISION_LABELS,
   getPeriodDates,
 } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 (기획서 기준 10개) =====
 const tableColumns = [
@@ -232,8 +233,8 @@ export function GeneralJournalEntry() {
       // ===== 통계 카드 5개 =====
       computeStats: (): StatCard[] => [
         { label: '전체', value: `${summary.totalCount}건`, icon: FileText, iconColor: 'text-gray-500' },
-        { label: '입금', value: `${summary.depositAmount.toLocaleString()}원`, icon: FileText, iconColor: 'text-blue-500' },
-        { label: '출금', value: `${summary.withdrawalAmount.toLocaleString()}원`, icon: FileText, iconColor: 'text-red-500' },
+        { label: '입금', value: `${formatNumber(summary.depositAmount)}원`, icon: FileText, iconColor: 'text-blue-500' },
+        { label: '출금', value: `${formatNumber(summary.withdrawalAmount)}원`, icon: FileText, iconColor: 'text-red-500' },
         { label: '분개완료', value: `${summary.journalCompleteCount}건`, icon: FileText, iconColor: 'text-green-500' },
         { label: '미분개', value: `${summary.journalIncompleteCount}건`, icon: FileText, iconColor: 'text-orange-500' },
       ],
@@ -268,12 +269,12 @@ export function GeneralJournalEntry() {
             </span>
           </TableCell>
           <TableCell className="text-right text-sm text-blue-600 w-[100px]">
-            {item.depositAmount ? item.depositAmount.toLocaleString() : '-'}
+            {item.depositAmount ? formatNumber(item.depositAmount) : '-'}
           </TableCell>
           <TableCell className="text-right text-sm text-red-600 w-[100px]">
-            {item.withdrawalAmount ? item.withdrawalAmount.toLocaleString() : '-'}
+            {item.withdrawalAmount ? formatNumber(item.withdrawalAmount) : '-'}
           </TableCell>
-          <TableCell className="text-right text-sm w-[100px]">{item.balance.toLocaleString()}</TableCell>
+          <TableCell className="text-right text-sm w-[100px]">{formatNumber(item.balance)}</TableCell>
           <TableCell className="text-center text-sm w-[70px]">
             <Badge variant="outline" className="text-xs">
               {JOURNAL_DIVISION_LABELS[item.division] || item.division}
@@ -281,10 +282,10 @@ export function GeneralJournalEntry() {
           </TableCell>
           <TableCell className="text-sm w-[100px]">{item.journalDescription || '-'}</TableCell>
           <TableCell className="text-right text-sm w-[90px]">
-            {item.debitAmount ? item.debitAmount.toLocaleString() : '-'}
+            {item.debitAmount ? formatNumber(item.debitAmount) : '-'}
           </TableCell>
           <TableCell className="text-right text-sm w-[90px]">
-            {item.creditAmount ? item.creditAmount.toLocaleString() : '-'}
+            {item.creditAmount ? formatNumber(item.creditAmount) : '-'}
           </TableCell>
           <TableCell className="text-center w-[70px]">
             <Button
@@ -319,11 +320,11 @@ export function GeneralJournalEntry() {
           onToggle={() => {}}
           onClick={() => setJournalEditTarget(item)}
           details={[
-            { label: '입금', value: `${(item.depositAmount || 0).toLocaleString()}원` },
-            { label: '출금', value: `${(item.withdrawalAmount || 0).toLocaleString()}원` },
-            { label: '잔액', value: `${item.balance.toLocaleString()}원` },
-            { label: '차변', value: `${(item.debitAmount || 0).toLocaleString()}원` },
-            { label: '대변', value: `${(item.creditAmount || 0).toLocaleString()}원` },
+            { label: '입금', value: `${formatNumber(item.depositAmount || 0)}원` },
+            { label: '출금', value: `${formatNumber(item.withdrawalAmount || 0)}원` },
+            { label: '잔액', value: `${formatNumber(item.balance)}원` },
+            { label: '차변', value: `${formatNumber(item.debitAmount || 0)}원` },
+            { label: '대변', value: `${formatNumber(item.creditAmount || 0)}원` },
           ]}
         />
       ),
@@ -334,19 +335,19 @@ export function GeneralJournalEntry() {
           <TableRow className="bg-muted/50 font-medium">
             <TableCell colSpan={2} className="text-right font-bold">합계</TableCell>
             <TableCell className="text-right font-bold text-blue-600">
-              {tableTotals.depositTotal.toLocaleString()}
+              {formatNumber(tableTotals.depositTotal)}
             </TableCell>
             <TableCell className="text-right font-bold text-red-600">
-              {tableTotals.withdrawalTotal.toLocaleString()}
+              {formatNumber(tableTotals.withdrawalTotal)}
             </TableCell>
             <TableCell />
             <TableCell />
             <TableCell />
             <TableCell className="text-right font-bold">
-              {tableTotals.debitTotal.toLocaleString()}
+              {formatNumber(tableTotals.debitTotal)}
             </TableCell>
             <TableCell className="text-right font-bold">
-              {tableTotals.creditTotal.toLocaleString()}
+              {formatNumber(tableTotals.creditTotal)}
             </TableCell>
             <TableCell />
           </TableRow>
diff --git a/src/components/accounting/GeneralJournalEntry/types.ts b/src/components/accounting/GeneralJournalEntry/types.ts
index 43cfeb9a..d272b4dd 100644
--- a/src/components/accounting/GeneralJournalEntry/types.ts
+++ b/src/components/accounting/GeneralJournalEntry/types.ts
@@ -2,6 +2,8 @@
  * 일반전표입력 - 타입 및 상수 정의
  */
 
+import { getLocalDateString } from '@/lib/utils/date';
+
 // ===== 전표 구분 =====
 export type JournalDivision = 'deposit' | 'withdrawal' | 'transfer' | 'manual';
 
@@ -228,7 +230,7 @@ export function transformAccountSubjectApi(apiData: AccountSubjectApiData): Acco
 // ===== 기간 버튼 → 날짜 변환 =====
 export function getPeriodDates(period: PeriodButtonValue): { start: string; end: string } {
   const today = new Date();
-  const formatDate = (d: Date) => d.toISOString().slice(0, 10);
+  const formatDate = (d: Date) => getLocalDateString(d);
 
   switch (period) {
     case 'this_month': {
diff --git a/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx b/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx
index f992c99e..94f3e75a 100644
--- a/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx
+++ b/src/components/accounting/PurchaseManagement/PurchaseDetail.tsx
@@ -43,6 +43,7 @@ import {
 import { getClients } from '../VendorManagement/actions';
 import { toast } from 'sonner';
 import { formatNumber as formatAmount } from '@/lib/utils/amount';
+import { formatDate } from '@/lib/utils/date';
 
 interface PurchaseDetailProps {
   purchaseId: string;
@@ -297,7 +298,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                   <div className="space-y-2">
                     <Label>예상비용</Label>
                     <Input
-                      value={`${sourceDocument.expectedCost.toLocaleString()}원`}
+                      value={`${formatAmount(sourceDocument.expectedCost)}원`}
                       readOnly
                       disabled
                       className="bg-gray-50"
@@ -576,7 +577,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
             sourceDocument.type === 'proposal'
               ? {
                   documentNo: sourceDocument.documentNo,
-                  createdAt: createdAt.split('T')[0],
+                  createdAt: formatDate(createdAt),
                   vendor: vendorName,
                   vendorPaymentDate: purchaseDate,
                   title: sourceDocument.title,
@@ -591,7 +592,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                       position: '팀장',
                       department: '경영지원팀',
                       status: 'approved',
-                      approvedAt: createdAt.split('T')[0],
+                      approvedAt: formatDate(createdAt),
                     },
                     {
                       id: 'approver-2',
@@ -599,7 +600,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                       position: '부장',
                       department: '경영지원팀',
                       status: 'approved',
-                      approvedAt: createdAt.split('T')[0],
+                      approvedAt: formatDate(createdAt),
                     },
                   ],
                   drafter: {
@@ -612,7 +613,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                 } as ProposalDocumentData
               : {
                   documentNo: sourceDocument.documentNo,
-                  createdAt: createdAt.split('T')[0],
+                  createdAt: formatDate(createdAt),
                   requestDate: purchaseDate,
                   paymentDate: purchaseDate,
                   items: items.map((item, idx) => ({
@@ -634,7 +635,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                       position: '팀장',
                       department: '경영지원팀',
                       status: 'approved',
-                      approvedAt: createdAt.split('T')[0],
+                      approvedAt: formatDate(createdAt),
                     },
                     {
                       id: 'approver-2',
@@ -642,7 +643,7 @@ export function PurchaseDetail({ purchaseId, mode }: PurchaseDetailProps) {
                       position: '부장',
                       department: '경영지원팀',
                       status: 'approved',
-                      approvedAt: createdAt.split('T')[0],
+                      approvedAt: formatDate(createdAt),
                     },
                   ],
                   drafter: {
diff --git a/src/components/accounting/PurchaseManagement/PurchaseDetailModal.tsx b/src/components/accounting/PurchaseManagement/PurchaseDetailModal.tsx
index 53317453..d40ea352 100644
--- a/src/components/accounting/PurchaseManagement/PurchaseDetailModal.tsx
+++ b/src/components/accounting/PurchaseManagement/PurchaseDetailModal.tsx
@@ -32,6 +32,7 @@ import {
   TableRow,
 } from '@/components/ui/table';
 import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card';
+import { formatNumber } from '@/lib/utils/amount';
 import { FileText, Plus, X, ExternalLink } from 'lucide-react';
 import type { PurchaseRecord, PurchaseItem, PurchaseType } from './types';
 import { PURCHASE_TYPE_LABELS } from './types';
@@ -187,7 +188,7 @@ export function PurchaseDetailModal({
                   </Badge>
                   <span className="font-medium">{data.sourceDocument.documentNo}</span>
                   <span className="text-muted-foreground">
-                    예상 비용: {data.sourceDocument.expectedCost.toLocaleString()}원
+                    예상 비용: {formatNumber(data.sourceDocument.expectedCost)}원
                   </span>
                   <Button variant="ghost" size="sm" className="ml-auto">
                     <ExternalLink className="h-4 w-4 mr-1" />
@@ -322,10 +323,10 @@ export function PurchaseDetailModal({
                         />
                       </TableCell>
                       <TableCell className="text-right font-medium">
-                        {item.supplyPrice.toLocaleString()}
+                        {formatNumber(item.supplyPrice)}
                       </TableCell>
                       <TableCell className="text-right">
-                        {item.vat.toLocaleString()}
+                        {formatNumber(item.vat)}
                       </TableCell>
                       <TableCell>
                         <Input
@@ -350,10 +351,10 @@ export function PurchaseDetailModal({
                   {/* 합계 행 */}
                   <TableRow className="bg-muted/50 font-medium">
                     <TableCell colSpan={4} className="text-right">합계</TableCell>
-                    <TableCell className="text-right">{totalSupplyPrice.toLocaleString()}</TableCell>
-                    <TableCell className="text-right">{totalVat.toLocaleString()}</TableCell>
+                    <TableCell className="text-right">{formatNumber(totalSupplyPrice)}</TableCell>
+                    <TableCell className="text-right">{formatNumber(totalVat)}</TableCell>
                     <TableCell colSpan={2} className="text-right font-bold">
-                      총액: {totalAmount.toLocaleString()}원
+                      총액: {formatNumber(totalAmount)}원
                     </TableCell>
                   </TableRow>
                 </TableBody>
diff --git a/src/components/accounting/PurchaseManagement/index.tsx b/src/components/accounting/PurchaseManagement/index.tsx
index 74bb6a38..54fefb30 100644
--- a/src/components/accounting/PurchaseManagement/index.tsx
+++ b/src/components/accounting/PurchaseManagement/index.tsx
@@ -63,6 +63,7 @@ import {
   ACCOUNT_SUBJECT_SELECTOR_OPTIONS,
 } from './types';
 import { getPurchases, togglePurchaseTaxInvoice, deletePurchase } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 정의 =====
 const tableColumns = [
@@ -392,8 +393,8 @@ export function PurchaseManagement() {
 
       // Stats 카드
       computeStats: (): StatCard[] => [
-        { label: '총 매입', value: `${stats.totalPurchaseAmount.toLocaleString()}원`, icon: Receipt, iconColor: 'text-blue-500' },
-        { label: '당월 매입', value: `${stats.monthlyAmount.toLocaleString()}원`, icon: Receipt, iconColor: 'text-green-500' },
+        { label: '총 매입', value: `${formatNumber(stats.totalPurchaseAmount)}원`, icon: Receipt, iconColor: 'text-blue-500' },
+        { label: '당월 매입', value: `${formatNumber(stats.monthlyAmount)}원`, icon: Receipt, iconColor: 'text-green-500' },
         { label: '매입유형 미설정', value: `${stats.unsetTypeCount}건`, icon: Receipt, iconColor: 'text-orange-500' },
         { label: '세금계산서 수취 미확인', value: `${stats.taxInvoicePendingCount}건`, icon: Receipt, iconColor: 'text-red-500' },
       ],
@@ -407,9 +408,9 @@ export function PurchaseManagement() {
           <TableCell></TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalSupplyAmount.toLocaleString()}</TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalVat.toLocaleString()}</TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalSupplyAmount)}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalVat)}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
         </TableRow>
@@ -451,9 +452,9 @@ export function PurchaseManagement() {
                 <span className="text-gray-400 text-xs">-</span>
               )}
             </TableCell>
-            <TableCell className="text-right">{item.supplyAmount.toLocaleString()}</TableCell>
-            <TableCell className="text-right">{item.vat.toLocaleString()}</TableCell>
-            <TableCell className="text-right font-medium">{item.totalAmount.toLocaleString()}</TableCell>
+            <TableCell className="text-right">{formatNumber(item.supplyAmount)}</TableCell>
+            <TableCell className="text-right">{formatNumber(item.vat)}</TableCell>
+            <TableCell className="text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
             <TableCell className="text-center">
               <Badge
                 variant="outline"
@@ -495,8 +496,8 @@ export function PurchaseManagement() {
           details={[
             { label: '매입일', value: item.purchaseDate },
             { label: '연결문서', value: item.sourceDocument ? (item.sourceDocument.type === 'proposal' ? '품의서' : '지출결의서') : '-' },
-            { label: '공급가액', value: `${item.supplyAmount.toLocaleString()}원` },
-            { label: '합계금액', value: `${item.totalAmount.toLocaleString()}원` },
+            { label: '공급가액', value: `${formatNumber(item.supplyAmount)}원` },
+            { label: '합계금액', value: `${formatNumber(item.totalAmount)}원` },
           ]}
         />
       ),
diff --git a/src/components/accounting/ReceivablesStatus/index.tsx b/src/components/accounting/ReceivablesStatus/index.tsx
index f78598f1..da18fbba 100644
--- a/src/components/accounting/ReceivablesStatus/index.tsx
+++ b/src/components/accounting/ReceivablesStatus/index.tsx
@@ -2,6 +2,7 @@
 
 import { useState, useMemo, useCallback, useEffect, useRef, useTransition } from 'react';
 import { Download, FileText, Save, Loader2, RefreshCw, ChevronDown, ChevronUp } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Switch } from '@/components/ui/switch';
 import { Input } from '@/components/ui/input';
@@ -307,7 +308,7 @@ export function ReceivablesStatus({ highlightVendorId, initialData, initialSumma
   // ===== 금액 포맷 =====
   const formatAmount = (amount: number) => {
     if (amount === 0) return '';
-    return amount.toLocaleString();
+    return formatNumber(amount);
   };
 
   // ===== 합계 계산 (동적 월) =====
diff --git a/src/components/accounting/SalesManagement/index.tsx b/src/components/accounting/SalesManagement/index.tsx
index 6308629a..4aa67f1b 100644
--- a/src/components/accounting/SalesManagement/index.tsx
+++ b/src/components/accounting/SalesManagement/index.tsx
@@ -71,6 +71,7 @@ import {
   computeMonthlyTotal,
   type SortDirection,
 } from '../shared';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 테이블 컬럼 정의 =====
 const tableColumns = [
@@ -108,13 +109,13 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
   const [isLoading, setIsLoading] = useState(false);
   const [searchQuery, setSearchQuery] = useState('');
 
-  // 통합 필터 상태 (filterConfig 사용)
-  const [filterValues, setFilterValues] = useState<Record<string, string | string[]>>({
+  // 필터 초기값 (filterConfig 기반 - ULP가 내부 state로 관리)
+  const initialFilterValues: Record<string, string | string[]> = {
     vendor: 'all',
     salesType: 'all',
     issuance: 'all',
     sort: 'latest',
-  });
+  };
 
   // 계정과목명 저장 다이얼로그
   const [selectedAccountSubject, setSelectedAccountSubject] = useState<string>('unset');
@@ -167,19 +168,7 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
     },
   ], [vendorOptions]);
 
-  // ===== 필터 핸들러 =====
-  const handleFilterChange = useCallback((key: string, value: string | string[]) => {
-    setFilterValues(prev => ({ ...prev, [key]: value }));
-  }, []);
-
-  const handleFilterReset = useCallback(() => {
-    setFilterValues({
-      vendor: 'all',
-      salesType: 'all',
-      issuance: 'all',
-      sort: 'latest',
-    });
-  }, []);
+  // 참고: 필터 변경/리셋은 UniversalListPage가 filterConfig 기반으로 내부 처리
 
   // ===== API 데이터 로드 =====
   const loadData = useCallback(async (page: number = 1) => {
@@ -328,30 +317,21 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
         );
       },
 
-      // 커스텀 필터 함수 (filterConfig 사용)
+      // 커스텀 필터 함수 (filterConfig 기반 - ULP의 filters state에서 값 전달)
+      // 검색은 searchFilter에서 처리하므로 여기서는 필터만 처리
       customFilterFn: (items, fv) => {
         if (!items || items.length === 0) return items;
         return items.filter((item) => {
-          // 검색어 필터
-          if (searchQuery) {
-            const search = searchQuery.toLowerCase();
-            const matchesSearch =
-              item.salesNo.toLowerCase().includes(search) ||
-              item.vendorName.toLowerCase().includes(search) ||
-              item.note.toLowerCase().includes(search);
-            if (!matchesSearch) return false;
-          }
-
           const vendorVal = fv.vendor as string;
           const salesTypeVal = fv.salesType as string;
           const issuanceVal = fv.issuance as string;
 
           // 거래처 필터
-          if (vendorVal !== 'all' && item.vendorName !== vendorVal) {
+          if (vendorVal && vendorVal !== 'all' && item.vendorName !== vendorVal) {
             return false;
           }
           // 매출유형 필터
-          if (salesTypeVal !== 'all' && item.salesType !== salesTypeVal) {
+          if (salesTypeVal && salesTypeVal !== 'all' && item.salesType !== salesTypeVal) {
             return false;
           }
           // 발행여부 필터
@@ -412,15 +392,15 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
 
       // Stats 카드
       computeStats: (): StatCard[] => [
-        { label: '총 매출', value: `${stats.totalSalesAmount.toLocaleString()}원`, icon: Receipt, iconColor: 'text-blue-500' },
-        { label: '당월 매출', value: `${stats.monthlyAmount.toLocaleString()}원`, icon: Receipt, iconColor: 'text-green-500' },
+        { label: '총 매출', value: `${formatNumber(stats.totalSalesAmount)}원`, icon: Receipt, iconColor: 'text-blue-500' },
+        { label: '당월 매출', value: `${formatNumber(stats.monthlyAmount)}원`, icon: Receipt, iconColor: 'text-green-500' },
         { label: '세금계산서 발행대기', value: `${stats.taxInvoicePendingCount}건`, icon: Receipt, iconColor: 'text-orange-500' },
         { label: '거래명세서 발행대기', value: `${stats.transactionStatementPendingCount}건`, icon: Receipt, iconColor: 'text-orange-500' },
       ],
 
       // 필터 설정 (filterConfig 사용 - PC 인라인, 모바일 바텀시트)
       filterConfig,
-      initialFilters: filterValues,
+      initialFilters: initialFilterValues,
       filterTitle: '매출 필터',
 
       // 테이블 하단 합계 행
@@ -431,9 +411,9 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           <TableCell className="font-bold">합계</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalSupplyAmount.toLocaleString()}</TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalVat.toLocaleString()}</TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalSupplyAmount)}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalVat)}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
@@ -465,9 +445,9 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           <TableCell className="text-sm font-medium">{item.salesNo}</TableCell>
           <TableCell>{item.salesDate}</TableCell>
           <TableCell>{item.vendorName}</TableCell>
-          <TableCell className="text-right">{item.totalSupplyAmount.toLocaleString()}</TableCell>
-          <TableCell className="text-right">{item.totalVat.toLocaleString()}</TableCell>
-          <TableCell className="text-right font-medium">{item.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right">{formatNumber(item.totalSupplyAmount)}</TableCell>
+          <TableCell className="text-right">{formatNumber(item.totalVat)}</TableCell>
+          <TableCell className="text-right font-medium">{formatNumber(item.totalAmount)}</TableCell>
           <TableCell className="text-center">
             <Badge variant="outline">{SALES_TYPE_LABELS[item.salesType]}</Badge>
           </TableCell>
@@ -512,8 +492,8 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
           onClick={() => handleRowClick(item)}
           details={[
             { label: '매출일', value: item.salesDate },
-            { label: '매출금액', value: `${item.totalAmount.toLocaleString()}원` },
-            { label: '미수금액', value: item.outstandingAmount > 0 ? `${item.outstandingAmount.toLocaleString()}원` : '-' },
+            { label: '매출금액', value: `${formatNumber(item.totalAmount)}원` },
+            { label: '미수금액', value: item.outstandingAmount > 0 ? `${formatNumber(item.outstandingAmount)}원` : '-' },
           ]}
         />
       ),
@@ -525,10 +505,8 @@ export function SalesManagement({ initialData, initialPagination }: SalesManagem
       endDate,
       stats,
       filterConfig,
-      filterValues,
       selectedAccountSubject,
       tableTotals,
-      searchQuery,
       handleRowClick,
       handleCreate,
       handleTaxInvoiceToggle,
diff --git a/src/components/accounting/TaxInvoiceIssuance/TaxInvoiceItemTable.tsx b/src/components/accounting/TaxInvoiceIssuance/TaxInvoiceItemTable.tsx
index e56b571a..c5ec6248 100644
--- a/src/components/accounting/TaxInvoiceIssuance/TaxInvoiceItemTable.tsx
+++ b/src/components/accounting/TaxInvoiceIssuance/TaxInvoiceItemTable.tsx
@@ -1,6 +1,7 @@
 'use client';
 
 import { useCallback } from 'react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import {
@@ -65,9 +66,7 @@ export function TaxInvoiceItemTable({ items, onItemsChange }: TaxInvoiceItemTabl
     [items, onItemsChange]
   );
 
-  const formatNumber = (num: number) => {
-    return num.toLocaleString('ko-KR');
-  };
+  // formatNumber imported from @/lib/utils/amount
 
   // 합계 계산
   const totals = items.reduce(
diff --git a/src/components/accounting/TaxInvoiceManagement/CardHistoryModal.tsx b/src/components/accounting/TaxInvoiceManagement/CardHistoryModal.tsx
index d5ad5307..8bdefaa2 100644
--- a/src/components/accounting/TaxInvoiceManagement/CardHistoryModal.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/CardHistoryModal.tsx
@@ -12,6 +12,7 @@
 
 import { useState, useCallback } from 'react';
 import { toast } from 'sonner';
+import { formatNumber } from '@/lib/utils/amount';
 import { Search } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
@@ -150,7 +151,7 @@ export function CardHistoryModal({
                     </TableCell>
                     <TableCell className="text-sm">{item.merchantName}</TableCell>
                     <TableCell className="text-right text-sm font-medium">
-                      {item.amount.toLocaleString()}원
+                      {formatNumber(item.amount)}원
                     </TableCell>
                     <TableCell className="text-center text-sm text-muted-foreground">
                       {item.approvalNumber}
diff --git a/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx b/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx
index 690a1432..e9d94fe2 100644
--- a/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/JournalEntryModal.tsx
@@ -11,6 +11,7 @@
 
 import { useState, useCallback, useEffect, useMemo } from 'react';
 import { toast } from 'sonner';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { Label } from '@/components/ui/label';
@@ -238,11 +239,11 @@ export function JournalEntryModal({
             </div>
             <div>
               <Label className="text-xs text-muted-foreground">공급가액</Label>
-              <div className="font-medium">{invoice.supplyAmount.toLocaleString()}원</div>
+              <div className="font-medium">{formatNumber(invoice.supplyAmount)}원</div>
             </div>
             <div>
               <Label className="text-xs text-muted-foreground">세액</Label>
-              <div className="font-medium">{invoice.taxAmount.toLocaleString()}원</div>
+              <div className="font-medium">{formatNumber(invoice.taxAmount)}원</div>
             </div>
           </div>
           </div>
@@ -348,10 +349,10 @@ export function JournalEntryModal({
                       합계
                     </TableCell>
                     <TableCell className="text-right text-sm font-bold">
-                      {totals.debitTotal.toLocaleString()}
+                      {formatNumber(totals.debitTotal)}
                     </TableCell>
                     <TableCell className="text-right text-sm font-bold">
-                      {totals.creditTotal.toLocaleString()}
+                      {formatNumber(totals.creditTotal)}
                     </TableCell>
                   </TableRow>
                 </TableFooter>
@@ -363,8 +364,8 @@ export function JournalEntryModal({
           {/* 차대변 불일치 경고 */}
           {totals.debitTotal !== totals.creditTotal && (
             <p className="text-xs text-red-500">
-              차변 합계({totals.debitTotal.toLocaleString()})와 대변 합계(
-              {totals.creditTotal.toLocaleString()})가 일치하지 않습니다.
+              차변 합계({formatNumber(totals.debitTotal)})와 대변 합계(
+              {formatNumber(totals.creditTotal)})가 일치하지 않습니다.
             </p>
           )}
 
diff --git a/src/components/accounting/TaxInvoiceManagement/index.tsx b/src/components/accounting/TaxInvoiceManagement/index.tsx
index c6cf53fd..1bdfe2ca 100644
--- a/src/components/accounting/TaxInvoiceManagement/index.tsx
+++ b/src/components/accounting/TaxInvoiceManagement/index.tsx
@@ -60,6 +60,7 @@ import {
   INVOICE_STATUS_MAP,
   INVOICE_SOURCE_LABELS,
 } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 분기 옵션 =====
 const QUARTER_BUTTONS = [
@@ -338,11 +339,11 @@ export function TaxInvoiceManagement() {
           {/* 요약 카드 5개 */}
           <StatCards
             stats={[
-              { label: '매출 공급가액', value: `${summary.salesSupplyAmount.toLocaleString()}원` },
-              { label: '매출 세액', value: `${summary.salesTaxAmount.toLocaleString()}원` },
-              { label: '매입 과세 공급가액', value: `${summary.purchaseSupplyAmount.toLocaleString()}원` },
+              { label: '매출 공급가액', value: `${formatNumber(summary.salesSupplyAmount)}원` },
+              { label: '매출 세액', value: `${formatNumber(summary.salesTaxAmount)}원` },
+              { label: '매입 과세 공급가액', value: `${formatNumber(summary.purchaseSupplyAmount)}원` },
               { label: '매입 면세 공급가액', value: '0원' },
-              { label: '매입 세액', value: `${summary.purchaseTaxAmount.toLocaleString()}원` },
+              { label: '매입 세액', value: `${formatNumber(summary.purchaseTaxAmount)}원` },
             ]}
           />
 
@@ -397,9 +398,9 @@ export function TaxInvoiceManagement() {
             </Badge>
           </TableCell>
           <TableCell className="text-sm">{item.itemName || '-'}</TableCell>
-          <TableCell className="text-right text-sm">{item.supplyAmount.toLocaleString()}</TableCell>
-          <TableCell className="text-right text-sm">{item.taxAmount.toLocaleString()}</TableCell>
-          <TableCell className="text-right text-sm font-medium">{item.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right text-sm">{formatNumber(item.supplyAmount)}</TableCell>
+          <TableCell className="text-right text-sm">{formatNumber(item.taxAmount)}</TableCell>
+          <TableCell className="text-right text-sm font-medium">{formatNumber(item.totalAmount)}</TableCell>
           <TableCell className="text-center text-sm">
             {RECEIPT_TYPE_LABELS[item.receiptType]}
           </TableCell>
@@ -444,9 +445,9 @@ export function TaxInvoiceManagement() {
           onClick={() => setJournalTarget(item)}
           details={[
             { label: '작성일자', value: item.writeDate },
-            { label: '공급가액', value: `${item.supplyAmount.toLocaleString()}원` },
-            { label: '세액', value: `${item.taxAmount.toLocaleString()}원` },
-            { label: '합계', value: `${item.totalAmount.toLocaleString()}원` },
+            { label: '공급가액', value: `${formatNumber(item.supplyAmount)}원` },
+            { label: '세액', value: `${formatNumber(item.taxAmount)}원` },
+            { label: '합계', value: `${formatNumber(item.totalAmount)}원` },
             { label: '과세여부', value: TAX_TYPE_LABELS[item.taxType] },
             { label: '소스', value: INVOICE_SOURCE_LABELS[item.source] },
           ]}
@@ -479,18 +480,18 @@ export function TaxInvoiceManagement() {
             <div className="flex items-center justify-center gap-4 text-center">
               <div>
                 <div className="text-xs text-muted-foreground mb-1">매출 합계 (공급가액 + 세액)</div>
-                <div className="text-xl font-bold">{summary.salesTotalAmount.toLocaleString()}원</div>
+                <div className="text-xl font-bold">{formatNumber(summary.salesTotalAmount)}원</div>
               </div>
               <div className="text-2xl font-bold text-muted-foreground">⊖</div>
               <div>
                 <div className="text-xs text-muted-foreground mb-1">매입 합계 (공급가액 + 세액)</div>
-                <div className="text-xl font-bold">{summary.purchaseTotalAmount.toLocaleString()}원</div>
+                <div className="text-xl font-bold">{formatNumber(summary.purchaseTotalAmount)}원</div>
               </div>
               <div className="text-2xl font-bold text-muted-foreground">=</div>
               <div>
                 <div className="text-xs text-muted-foreground mb-1">예상 부가세</div>
                 <div className={`text-xl font-bold ${periodDifference >= 0 ? 'text-blue-700' : 'text-red-700'}`}>
-                  {periodDifference.toLocaleString()}원
+                  {formatNumber(periodDifference)}원
                 </div>
               </div>
             </div>
diff --git a/src/components/accounting/VendorLedger/VendorLedgerDetail.tsx b/src/components/accounting/VendorLedger/VendorLedgerDetail.tsx
index 2f160951..a3a32045 100644
--- a/src/components/accounting/VendorLedger/VendorLedgerDetail.tsx
+++ b/src/components/accounting/VendorLedger/VendorLedgerDetail.tsx
@@ -25,6 +25,7 @@ import { vendorLedgerConfig } from './vendorLedgerConfig';
 import { DateRangeSelector } from '@/components/molecules/DateRangeSelector';
 import type { VendorLedgerDetail as VendorLedgerDetailType, TransactionEntry, VendorLedgerSummary } from './types';
 import { getVendorLedgerDetail, exportVendorLedgerDetailPdf } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 
@@ -119,7 +120,7 @@ export function VendorLedgerDetail({
   // ===== 금액 포맷 =====
   const formatAmount = (amount: number, isParenthesis?: boolean) => {
     if (amount === 0) return '';
-    const formatted = amount.toLocaleString();
+    const formatted = formatNumber(amount);
     return isParenthesis ? `(${formatted})` : formatted;
   };
 
@@ -247,20 +248,20 @@ export function VendorLedgerDetail({
             <div className="grid grid-cols-4 gap-4 text-center">
               <div>
                 <div className="text-sm text-gray-500">이월잔액</div>
-                <div className="font-medium">{summary.carryoverBalance.toLocaleString()}원</div>
+                <div className="font-medium">{formatNumber(summary.carryoverBalance)}원</div>
               </div>
               <div>
                 <div className="text-sm text-gray-500">매출</div>
-                <div className="font-medium text-green-600">{summary.totalSales.toLocaleString()}원</div>
+                <div className="font-medium text-green-600">{formatNumber(summary.totalSales)}원</div>
               </div>
               <div>
                 <div className="text-sm text-gray-500">수금</div>
-                <div className="font-medium text-blue-600">{summary.totalCollection.toLocaleString()}원</div>
+                <div className="font-medium text-blue-600">{formatNumber(summary.totalCollection)}원</div>
               </div>
               <div>
                 <div className="text-sm text-gray-500">잔액</div>
                 <div className={`font-medium ${summary.balance < 0 ? 'text-red-600' : ''}`}>
-                  {summary.balance.toLocaleString()}원
+                  {formatNumber(summary.balance)}원
                 </div>
               </div>
             </div>
diff --git a/src/components/accounting/VendorLedger/index.tsx b/src/components/accounting/VendorLedger/index.tsx
index a69edc44..069b1d04 100644
--- a/src/components/accounting/VendorLedger/index.tsx
+++ b/src/components/accounting/VendorLedger/index.tsx
@@ -27,6 +27,7 @@ import {
 } from '@/components/templates/UniversalListPage';
 import type { VendorLedgerItem, VendorLedgerSummary } from './types';
 import { getVendorLedgerList, getVendorLedgerSummary, exportVendorLedgerExcel } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 import { toast } from 'sonner';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { usePermission } from '@/hooks/usePermission';
@@ -167,7 +168,7 @@ export function VendorLedger({
   // ===== 금액 포맷 =====
   const formatAmount = (amount: number) => {
     if (amount === 0) return '';
-    return amount.toLocaleString();
+    return formatNumber(amount);
   };
 
   // ===== UniversalListPage Config =====
@@ -249,25 +250,25 @@ export function VendorLedger({
       computeStats: (): StatCard[] => [
         {
           label: '전기 이월',
-          value: `${summary.carryoverBalance.toLocaleString()}원`,
+          value: `${formatNumber(summary.carryoverBalance)}원`,
           icon: FileText,
           iconColor: 'text-blue-500',
         },
         {
           label: '매출',
-          value: `${summary.totalSales.toLocaleString()}원`,
+          value: `${formatNumber(summary.totalSales)}원`,
           icon: FileText,
           iconColor: 'text-green-500',
         },
         {
           label: '수금',
-          value: `${summary.totalCollection.toLocaleString()}원`,
+          value: `${formatNumber(summary.totalCollection)}원`,
           icon: FileText,
           iconColor: 'text-orange-500',
         },
         {
           label: '잔액',
-          value: `${summary.balance.toLocaleString()}원`,
+          value: `${formatNumber(summary.balance)}원`,
           icon: FileText,
           iconColor: 'text-red-500',
         },
diff --git a/src/components/accounting/VendorManagement/VendorDetail.tsx b/src/components/accounting/VendorManagement/VendorDetail.tsx
index c064e9a0..b840d6e0 100644
--- a/src/components/accounting/VendorManagement/VendorDetail.tsx
+++ b/src/components/accounting/VendorManagement/VendorDetail.tsx
@@ -47,6 +47,7 @@ import {
   PAYMENT_DAY_OPTIONS,
   BANK_OPTIONS,
 } from './types';
+import { getLocalDateString } from '@/lib/utils/date';
 
 interface VendorDetailProps {
   mode: 'view' | 'edit' | 'new';
@@ -185,7 +186,7 @@ export function VendorDetail({ mode, vendorId, openModal }: VendorDetailProps) {
   const handleAddMemo = useCallback(() => {
     if (!newMemo.trim()) return;
     const now = new Date();
-    const dateStr = now.toISOString().slice(0, 10);
+    const dateStr = getLocalDateString(now);
     const timeStr = now.toTimeString().slice(0, 5);
     const memo: VendorMemo = {
       id: String(Date.now()),
diff --git a/src/components/accounting/VendorManagement/VendorDetailClient.tsx b/src/components/accounting/VendorManagement/VendorDetailClient.tsx
index 325c20ec..9a05facd 100644
--- a/src/components/accounting/VendorManagement/VendorDetailClient.tsx
+++ b/src/components/accounting/VendorManagement/VendorDetailClient.tsx
@@ -2,6 +2,7 @@
 
 import { useState, useCallback, useEffect } from 'react';
 import { useRouter } from 'next/navigation';
+import { formatNumber } from '@/lib/utils/amount';
 import { Plus, X } from 'lucide-react';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
@@ -29,6 +30,7 @@ import {
   PAYMENT_DAY_OPTIONS,
   BANK_OPTIONS,
 } from './types';
+import { getLocalDateString } from '@/lib/utils/date';
 
 interface VendorDetailClientProps {
   mode: 'view' | 'edit' | 'new';
@@ -136,7 +138,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
   const handleAddMemo = useCallback(() => {
     if (!newMemo.trim()) return;
     const now = new Date();
-    const dateStr = now.toISOString().slice(0, 10);
+    const dateStr = getLocalDateString(now);
     const timeStr = now.toTimeString().slice(0, 5);
     const memo: VendorMemo = {
       id: String(Date.now()),
@@ -465,7 +467,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
                 <Label className="text-sm font-medium text-gray-700">미수금</Label>
                 <Input
                   type="text"
-                  value={formData.outstandingAmount?.toLocaleString() + '원'}
+                  value={formatNumber(formData.outstandingAmount) + '원'}
                   disabled
                   className="bg-gray-50"
                 />
@@ -475,7 +477,7 @@ export function VendorDetailClient({ mode, vendorId, initialData }: VendorDetail
                 <Label className="text-sm font-medium text-gray-700">악성채권 금액</Label>
                 <Input
                   type="text"
-                  value={formData.badDebtAmount ? formData.badDebtAmount.toLocaleString() + '원' : '-'}
+                  value={formData.badDebtAmount ? formatNumber(formData.badDebtAmount) + '원' : '-'}
                   disabled
                   className="bg-gray-50"
                 />
diff --git a/src/components/accounting/VendorManagement/VendorManagementClient.tsx b/src/components/accounting/VendorManagement/VendorManagementClient.tsx
index 295be279..5d529522 100644
--- a/src/components/accounting/VendorManagement/VendorManagementClient.tsx
+++ b/src/components/accounting/VendorManagement/VendorManagementClient.tsx
@@ -11,6 +11,7 @@
 
 import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
+import { formatNumber } from '@/lib/utils/amount';
 import {
   Building2,
   Pencil,
@@ -208,14 +209,14 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
   // ===== 테이블 컬럼 =====
   const tableColumns: TableColumn[] = useMemo(() => [
     { key: 'no', label: '번호', className: 'text-center w-[60px]' },
-    { key: 'category', label: '구분', className: 'text-center w-[100px]' },
-    { key: 'vendorName', label: '거래처명' },
-    { key: 'purchasePaymentDay', label: '매입 결제일', className: 'text-center w-[100px]' },
-    { key: 'salesPaymentDay', label: '매출 결제일', className: 'text-center w-[100px]' },
-    { key: 'creditRating', label: '신용등급', className: 'text-center w-[90px]' },
-    { key: 'transactionGrade', label: '거래등급', className: 'text-center w-[100px]' },
-    { key: 'outstandingAmount', label: '미수금', className: 'text-right w-[120px]' },
-    { key: 'badDebtStatus', label: '악성채권', className: 'text-center w-[90px]' },
+    { key: 'category', label: '구분', className: 'text-center w-[100px]', sortable: true },
+    { key: 'vendorName', label: '거래처명', sortable: true },
+    { key: 'purchasePaymentDay', label: '매입 결제일', className: 'text-center w-[100px]', sortable: true },
+    { key: 'salesPaymentDay', label: '매출 결제일', className: 'text-center w-[100px]', sortable: true },
+    { key: 'creditRating', label: '신용등급', className: 'text-center w-[90px]', sortable: true },
+    { key: 'transactionGrade', label: '거래등급', className: 'text-center w-[100px]', sortable: true },
+    { key: 'outstandingAmount', label: '미수금', className: 'text-right w-[120px]', sortable: true },
+    { key: 'badDebtStatus', label: '악성채권', className: 'text-center w-[90px]', sortable: true },
     { key: 'actions', label: '작업', className: 'text-center w-[150px]' },
   ], []);
 
@@ -264,7 +265,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
         {/* 미수금 */}
         <TableCell className="text-right">
           {item.outstandingAmount > 0 ? (
-            <span className="text-red-600 font-medium">{item.outstandingAmount.toLocaleString()}원</span>
+            <span className="text-red-600 font-medium">{formatNumber(item.outstandingAmount)}원</span>
           ) : (
             <span className="text-gray-500">-</span>
           )}
@@ -335,7 +336,7 @@ export function VendorManagementClient({ initialData, initialTotal }: VendorMana
             <InfoField label="거래등급" value={TRANSACTION_GRADE_LABELS[item.transactionGrade]} />
             <InfoField
               label="미수금"
-              value={item.outstandingAmount > 0 ? `${item.outstandingAmount.toLocaleString()}원` : '-'}
+              value={item.outstandingAmount > 0 ? `${formatNumber(item.outstandingAmount)}원` : '-'}
               className={item.outstandingAmount > 0 ? 'text-red-600' : ''}
             />
             <InfoField label="결제일" value={`매입 ${item.purchasePaymentDay}일 / 매출 ${item.salesPaymentDay}일`} />
diff --git a/src/components/accounting/VendorManagement/index.tsx b/src/components/accounting/VendorManagement/index.tsx
index 55bcae31..0d409733 100644
--- a/src/components/accounting/VendorManagement/index.tsx
+++ b/src/components/accounting/VendorManagement/index.tsx
@@ -12,6 +12,7 @@
 
 import { useState, useMemo, useCallback } from 'react';
 import { useRouter } from 'next/navigation';
+import { formatNumber } from '@/lib/utils/amount';
 import {
   Building2,
 } from 'lucide-react';
@@ -336,7 +337,7 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
           {/* 미수금 */}
           <TableCell className="text-right">
             {vendor.outstandingAmount > 0 ? (
-              <span className="text-red-600 font-medium">{vendor.outstandingAmount.toLocaleString()}원</span>
+              <span className="text-red-600 font-medium">{formatNumber(vendor.outstandingAmount)}원</span>
             ) : (
               <span className="text-gray-500">-</span>
             )}
@@ -374,7 +375,7 @@ export function VendorManagement({ initialData, initialTotal }: VendorManagement
             { label: '거래등급', value: TRANSACTION_GRADE_LABELS[vendor.transactionGrade] },
             {
               label: '미수금',
-              value: vendor.outstandingAmount > 0 ? `${vendor.outstandingAmount.toLocaleString()}원` : '-',
+              value: vendor.outstandingAmount > 0 ? `${formatNumber(vendor.outstandingAmount)}원` : '-',
             },
             { label: '결제일', value: `매입 ${vendor.purchasePaymentDay}일 / 매출 ${vendor.salesPaymentDay}일` },
           ]}
diff --git a/src/components/accounting/WithdrawalManagement/WithdrawalDetail.tsx b/src/components/accounting/WithdrawalManagement/WithdrawalDetail.tsx
index 5ed9801c..18870f44 100644
--- a/src/components/accounting/WithdrawalManagement/WithdrawalDetail.tsx
+++ b/src/components/accounting/WithdrawalManagement/WithdrawalDetail.tsx
@@ -6,6 +6,7 @@ import {
   Banknote,
   List,
 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import { Button } from '@/components/ui/button';
 import { Input } from '@/components/ui/input';
 import { DatePicker } from '@/components/ui/date-picker';
@@ -19,6 +20,7 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { toast } from 'sonner';
@@ -51,7 +53,6 @@ export function WithdrawalDetail({ withdrawalId, mode }: WithdrawalDetailProps)
   const [note, setNote] = useState('');
   const [vendorId, setVendorId] = useState('');
   const [withdrawalType, setWithdrawalType] = useState<WithdrawalType>('unset');
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
   const [isLoading, setIsLoading] = useState(false);
   const [vendors, setVendors] = useState<{ id: string; name: string }[]>([]);
 
@@ -145,19 +146,12 @@ export function WithdrawalDetail({ withdrawalId, mode }: WithdrawalDetailProps)
     router.push(`/ko/accounting/withdrawals/${withdrawalId}?mode=edit`);
   }, [router, withdrawalId]);
 
-  // ===== 삭제 핸들러 =====
-  const handleDelete = useCallback(async () => {
-    setIsLoading(true);
-    const result = await deleteWithdrawal(withdrawalId);
-    if (result.success) {
-      toast.success('출금 내역이 삭제되었습니다.');
-      setShowDeleteDialog(false);
-      router.push('/ko/accounting/withdrawals');
-    } else {
-      toast.error(result.error || '삭제에 실패했습니다.');
-    }
-    setIsLoading(false);
-  }, [withdrawalId, router]);
+  // ===== 삭제 다이얼로그 =====
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => deleteWithdrawal(id),
+    onSuccess: () => router.push('/ko/accounting/withdrawals'),
+    entityName: '출금',
+  });
 
   return (
     <PageLayout>
@@ -180,8 +174,8 @@ export function WithdrawalDetail({ withdrawalId, mode }: WithdrawalDetailProps)
             <Button
               variant="outline"
               className="text-red-500 border-red-200 hover:bg-red-50"
-              onClick={() => setShowDeleteDialog(true)}
-              disabled={isLoading}
+              onClick={() => deleteDialog.single.open(withdrawalId)}
+              disabled={deleteDialog.isPending}
             >
               삭제
             </Button>
@@ -252,7 +246,7 @@ export function WithdrawalDetail({ withdrawalId, mode }: WithdrawalDetailProps)
               <Label htmlFor="withdrawalAmount">출금금액</Label>
               <Input
                 id="withdrawalAmount"
-                value={withdrawalAmount.toLocaleString()}
+                value={formatNumber(withdrawalAmount)}
                 readOnly
                 disabled
                 className="bg-gray-50"
@@ -314,12 +308,12 @@ export function WithdrawalDetail({ withdrawalId, mode }: WithdrawalDetailProps)
 
       {/* ===== 삭제 확인 다이얼로그 ===== */}
       <DeleteConfirmDialog
-        open={showDeleteDialog}
-        onOpenChange={setShowDeleteDialog}
-        onConfirm={handleDelete}
+        open={deleteDialog.single.isOpen}
+        onOpenChange={deleteDialog.single.onOpenChange}
+        onConfirm={deleteDialog.single.confirm}
         title="출금 삭제"
         description="이 출금 내역을 삭제하시겠습니까? 삭제된 데이터는 복구할 수 없습니다."
-        loading={isLoading}
+        loading={deleteDialog.isPending}
       />
     </PageLayout>
   );
diff --git a/src/components/accounting/WithdrawalManagement/index.tsx b/src/components/accounting/WithdrawalManagement/index.tsx
index 90f87ec4..61effab7 100644
--- a/src/components/accounting/WithdrawalManagement/index.tsx
+++ b/src/components/accounting/WithdrawalManagement/index.tsx
@@ -69,6 +69,7 @@ import {
   ACCOUNT_SUBJECT_OPTIONS,
 } from './types';
 import { deleteWithdrawal, updateWithdrawalTypes, getWithdrawals } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 import { toast } from 'sonner';
 import { useDateRange } from '@/hooks';
 import {
@@ -432,7 +433,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
           <TableCell className="font-bold">합계</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
-          <TableCell className="text-right font-bold">{tableTotals.totalAmount.toLocaleString()}</TableCell>
+          <TableCell className="text-right font-bold">{formatNumber(tableTotals.totalAmount)}</TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
           <TableCell></TableCell>
@@ -441,8 +442,8 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
 
       // Stats 카드
       computeStats: (): StatCard[] => [
-        { label: '총 출금', value: `${stats.totalWithdrawal.toLocaleString()}원`, icon: Banknote, iconColor: 'text-blue-500' },
-        { label: '당월 출금', value: `${stats.monthlyWithdrawal.toLocaleString()}원`, icon: Banknote, iconColor: 'text-green-500' },
+        { label: '총 출금', value: `${formatNumber(stats.totalWithdrawal)}원`, icon: Banknote, iconColor: 'text-blue-500' },
+        { label: '당월 출금', value: `${formatNumber(stats.monthlyWithdrawal)}원`, icon: Banknote, iconColor: 'text-green-500' },
         { label: '거래처 미설정', value: `${stats.vendorUnsetCount}건`, icon: Banknote, iconColor: 'text-orange-500' },
         { label: '출금유형 미설정', value: `${stats.withdrawalTypeUnsetCount}건`, icon: Banknote, iconColor: 'text-red-500' },
       ],
@@ -479,7 +480,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
             {/* 수취인명 */}
             <TableCell>{item.recipientName}</TableCell>
             {/* 출금금액 */}
-            <TableCell className="text-right font-medium">{(item.withdrawalAmount ?? 0).toLocaleString()}</TableCell>
+            <TableCell className="text-right font-medium">{formatNumber(item.withdrawalAmount ?? 0)}</TableCell>
             {/* 거래처 */}
             <TableCell className={isVendorUnset ? 'text-red-500 font-medium' : ''}>
               {item.vendorName || '미설정'}
@@ -517,7 +518,7 @@ export function WithdrawalManagement({ initialData, initialPagination }: Withdra
           onClick={() => handleRowClick(item)}
           details={[
             { label: '출금일', value: item.withdrawalDate || '-' },
-            { label: '출금액', value: `${(item.withdrawalAmount ?? 0).toLocaleString()}원` },
+            { label: '출금액', value: `${formatNumber(item.withdrawalAmount ?? 0)}원` },
             { label: '거래처', value: item.vendorName || '-' },
             { label: '적요', value: item.note || '-' },
           ]}
diff --git a/src/components/accounting/WithdrawalManagement/withdrawalDetailConfig.ts b/src/components/accounting/WithdrawalManagement/withdrawalDetailConfig.ts
index f7077833..42a89b5b 100644
--- a/src/components/accounting/WithdrawalManagement/withdrawalDetailConfig.ts
+++ b/src/components/accounting/WithdrawalManagement/withdrawalDetailConfig.ts
@@ -1,4 +1,5 @@
 import { Banknote } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import type { DetailConfig, FieldDefinition } from '@/components/templates/IntegratedDetailTemplate/types';
 import type { WithdrawalRecord } from './types';
 import { WITHDRAWAL_TYPE_SELECTOR_OPTIONS } from './types';
@@ -117,7 +118,7 @@ export const withdrawalDetailConfig: DetailConfig = {
       withdrawalDate: record.withdrawalDate || '',
       bankAccountId: record.bankAccountId || '',
       recipientName: record.recipientName || '',
-      withdrawalAmount: record.withdrawalAmount ? record.withdrawalAmount.toLocaleString() : '0',
+      withdrawalAmount: record.withdrawalAmount ? formatNumber(record.withdrawalAmount) : '0',
       note: record.note || '',
       vendorId: record.vendorId || '',
       withdrawalType: record.withdrawalType || 'unset',
diff --git a/src/components/approval/DraftBox/actions.ts b/src/components/approval/DraftBox/actions.ts
index fd6193ef..1a5db2b9 100644
--- a/src/components/approval/DraftBox/actions.ts
+++ b/src/components/approval/DraftBox/actions.ts
@@ -17,6 +17,7 @@ import { executeServerAction, type ActionResult } from '@/lib/api/execute-server
 import { buildApiUrl } from '@/lib/api/query-params';
 import type { PaginatedApiResponse } from '@/lib/api/types';
 import type { DraftRecord, DocumentStatus, Approver } from './types';
+import { formatDate } from '@/lib/utils/date';
 
 // ============================================
 // API 응답 타입 정의
@@ -141,7 +142,7 @@ function transformApiToFrontend(data: ApprovalApiData): DraftRecord {
     documentType: data.form?.name || '',
     documentTypeCode: data.form?.code || 'proposal',
     title: data.title,
-    draftDate: data.created_at.split('T')[0],
+    draftDate: formatDate(data.created_at),
     drafter: data.drafter?.name || '',
     drafterPosition: getPositionLabel(drafterProfile?.position_key),
     drafterDepartment: drafterProfile?.department?.name || '',
diff --git a/src/components/board/BoardDetail/index.tsx b/src/components/board/BoardDetail/index.tsx
index eba637f2..70e93a57 100644
--- a/src/components/board/BoardDetail/index.tsx
+++ b/src/components/board/BoardDetail/index.tsx
@@ -29,7 +29,7 @@ import {
   CardHeader,
 } from '@/components/ui/card';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
-import { toast } from 'sonner';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { CommentSection } from '../CommentSection';
 import { deletePost } from '../actions';
 import type { Post, Comment } from '../types';
@@ -46,8 +46,6 @@ interface BoardDetailProps {
 export function BoardDetail({ post, comments: initialComments, currentUserId }: BoardDetailProps) {
   const router = useRouter();
   const sidebarCollapsed = useMenuStore((state) => state.sidebarCollapsed);
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
-  const [isDeleting, setIsDeleting] = useState(false);
   const [comments, setComments] = useState<Comment[]>(initialComments);
 
   const isMyPost = post.authorId === currentUserId;
@@ -61,25 +59,11 @@ export function BoardDetail({ post, comments: initialComments, currentUserId }:
     router.push(`/ko/board/${post.boardCode}/${post.id}?mode=edit`);
   }, [router, post.boardCode, post.id]);
 
-  const handleConfirmDelete = useCallback(async () => {
-    setIsDeleting(true);
-    try {
-      const result = await deletePost(post.boardCode, post.id);
-      if (result.success) {
-        toast.success('게시글이 삭제되었습니다.');
-        router.push('/ko/board');
-      } else {
-        toast.error(result.error || '게시글 삭제에 실패했습니다.');
-      }
-    } catch (error) {
-      if (isNextRedirectError(error)) throw error;
-      console.error('게시글 삭제 오류:', error);
-      toast.error('게시글 삭제에 실패했습니다.');
-    } finally {
-      setIsDeleting(false);
-      setShowDeleteDialog(false);
-    }
-  }, [post.boardCode, post.id, router]);
+  const deleteDialog = useDeleteDialog({
+    onDelete: async () => deletePost(post.boardCode, post.id),
+    onSuccess: () => router.push('/ko/board'),
+    entityName: '게시글',
+  });
 
   // ===== 댓글 핸들러 =====
   // TODO: 댓글 API 연동 (별도 작업)
@@ -211,7 +195,7 @@ export function BoardDetail({ post, comments: initialComments, currentUserId }:
           <div className="flex items-center gap-1 md:gap-2">
             <Button
               variant="outline"
-              onClick={() => setShowDeleteDialog(true)}
+              onClick={() => deleteDialog.single.open(post.id)}
               size="sm"
               className="text-destructive hover:bg-destructive hover:text-destructive-foreground md:size-default"
             >
@@ -228,12 +212,12 @@ export function BoardDetail({ post, comments: initialComments, currentUserId }:
 
       {/* 삭제 확인 다이얼로그 */}
       <DeleteConfirmDialog
-        open={showDeleteDialog}
-        onOpenChange={setShowDeleteDialog}
-        onConfirm={handleConfirmDelete}
+        open={deleteDialog.single.isOpen}
+        onOpenChange={deleteDialog.single.onOpenChange}
+        onConfirm={deleteDialog.single.confirm}
         title="게시글 삭제"
         description="정말 삭제하시겠습니까? 이 작업은 되돌릴 수 없습니다."
-        loading={isDeleting}
+        loading={deleteDialog.isPending}
       />
     </PageLayout>
   );
diff --git a/src/components/board/BoardList/index.tsx b/src/components/board/BoardList/index.tsx
index c1c8eea7..bd5a453e 100644
--- a/src/components/board/BoardList/index.tsx
+++ b/src/components/board/BoardList/index.tsx
@@ -224,10 +224,10 @@ export function BoardList() {
 
       columns: [
         { key: 'no', label: 'No.', className: 'w-[60px] text-center' },
-        { key: 'title', label: '제목', className: 'min-w-[300px]' },
-        { key: 'author', label: '작성자', className: 'w-[120px]' },
-        { key: 'createdAt', label: '등록일', className: 'w-[120px]' },
-        { key: 'viewCount', label: '조회수', className: 'w-[80px] text-center' },
+        { key: 'title', label: '제목', className: 'min-w-[300px]', sortable: true },
+        { key: 'author', label: '작성자', className: 'w-[120px]', sortable: true },
+        { key: 'createdAt', label: '등록일', className: 'w-[120px]', sortable: true },
+        { key: 'viewCount', label: '조회수', className: 'w-[80px] text-center', sortable: true },
         { key: 'actions', label: '작업', className: 'w-[100px] text-center' },
       ],
 
diff --git a/src/components/board/BoardManagement/BoardDetailClientV2.tsx b/src/components/board/BoardManagement/BoardDetailClientV2.tsx
index 58477541..f490f2c4 100644
--- a/src/components/board/BoardManagement/BoardDetailClientV2.tsx
+++ b/src/components/board/BoardManagement/BoardDetailClientV2.tsx
@@ -19,6 +19,7 @@ import { DetailPageSkeleton } from '@/components/ui/skeleton';
 import { ErrorCard } from '@/components/ui/error-card';
 import { Button } from '@/components/ui/button';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { toast } from 'sonner';
 import { usePermission } from '@/hooks/usePermission';
 
@@ -58,8 +59,6 @@ export function BoardDetailClientV2({ boardId, initialMode }: BoardDetailClientV
   const [isLoading, setIsLoading] = useState(!isNewMode);
   const [error, setError] = useState<string | null>(null);
   const [isSubmitting, setIsSubmitting] = useState(false);
-  const [deleteDialogOpen, setDeleteDialogOpen] = useState(false);
-  const [isDeleting, setIsDeleting] = useState(false);
 
   // 데이터 로드
   useEffect(() => {
@@ -161,36 +160,17 @@ export function BoardDetailClientV2({ boardId, initialMode }: BoardDetailClientV
   };
 
   // 삭제 핸들러
-  const handleDelete = () => {
-    setDeleteDialogOpen(true);
-  };
-
-  const confirmDelete = async () => {
-    if (!boardData) return;
-
-    setIsDeleting(true);
-
-    try {
-      const result = await deleteBoard(boardData.id);
-
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => {
+      const result = await deleteBoard(id);
       if (result.success) {
         await forceRefreshMenus();
-        toast.success('게시판이 삭제되었습니다.');
-        router.push(BASE_PATH);
-      } else {
-        setError(result.error || '삭제에 실패했습니다.');
-        toast.error(result.error || '삭제에 실패했습니다.');
-        setDeleteDialogOpen(false);
       }
-    } catch (err) {
-      console.error('게시판 삭제 실패:', err);
-      setError('게시판 삭제 중 오류가 발생했습니다.');
-      toast.error('게시판 삭제 중 오류가 발생했습니다.');
-      setDeleteDialogOpen(false);
-    } finally {
-      setIsDeleting(false);
-    }
-  };
+      return result;
+    },
+    onSuccess: () => router.push(BASE_PATH),
+    entityName: '게시판',
+  });
 
   // 수정 모드 전환
   const handleEdit = () => {
@@ -271,13 +251,13 @@ export function BoardDetailClientV2({ boardId, initialMode }: BoardDetailClientV
         <BoardDetail
           board={boardData}
           onEdit={canUpdate ? handleEdit : undefined}
-          onDelete={canDelete ? handleDelete : undefined}
+          onDelete={canDelete ? () => deleteDialog.single.open(boardData!.id) : undefined}
         />
 
         <DeleteConfirmDialog
-          open={deleteDialogOpen}
-          onOpenChange={setDeleteDialogOpen}
-          onConfirm={confirmDelete}
+          open={deleteDialog.single.isOpen}
+          onOpenChange={deleteDialog.single.onOpenChange}
+          onConfirm={deleteDialog.single.confirm}
           title="게시판 삭제"
           description={
             <>
@@ -288,7 +268,7 @@ export function BoardDetailClientV2({ boardId, initialMode }: BoardDetailClientV
               </span>
             </>
           }
-          loading={isDeleting}
+          loading={deleteDialog.isPending}
         />
       </>
     );
diff --git a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
index a380864b..c37e6867 100644
--- a/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
+++ b/src/components/business/CEODashboard/modalConfigs/cardManagementConfigTransformers.ts
@@ -17,6 +17,7 @@ import type {
   LoanDashboardApiResponse,
   TaxSimulationApiResponse,
 } from '@/lib/api/dashboard/types';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ============================================
 // 유틸리티 함수
@@ -34,7 +35,7 @@ function formatKoreanCurrency(value: number): string {
     const thousands = value / 10000;
     return `${thousands.toFixed(0)}만원`;
   }
-  return `${value.toLocaleString()}원`;
+  return `${formatNumber(value)}원`;
 }
 
 /**
diff --git a/src/components/business/MainDashboard.tsx b/src/components/business/MainDashboard.tsx
index 4dcd296d..1a7aa7dc 100644
--- a/src/components/business/MainDashboard.tsx
+++ b/src/components/business/MainDashboard.tsx
@@ -47,6 +47,7 @@ import {
   FileCheck
 } from "lucide-react";
 import { BarChart, Bar, XAxis, YAxis, CartesianGrid, Tooltip, ResponsiveContainer, LineChart, Line, Area, AreaChart } from "recharts";
+import { formatNumber } from '@/lib/utils/amount';
 
 /**
  * MainDashboard - 통합 대시보드
@@ -961,7 +962,7 @@ export function MainDashboard() {
               </CardHeader>
               <CardContent className="space-y-3">
                 <div className="text-2xl font-bold text-foreground">
-                  {ceoData.dailySales.today.toLocaleString()}원
+                  {formatNumber(ceoData.dailySales.today)}원
                 </div>
                 <div className="space-y-1">
                   <div className="flex items-center space-x-2 text-sm">
@@ -1428,7 +1429,7 @@ export function MainDashboard() {
                           <p className="text-sm text-muted-foreground">{receivable.days}일 경과</p>
                         </div>
                         <div className="text-right">
-                          <p className="font-bold text-red-600 dark:text-red-400">{receivable.amount.toLocaleString()}원</p>
+                          <p className="font-bold text-red-600 dark:text-red-400">{formatNumber(receivable.amount)}원</p>
                           <Badge className={`${receivable.days > 30 ? 'bg-red-500' : 'bg-yellow-500'} text-white text-xs`}>
                             {receivable.days > 30 ? '위험' : '주의'}
                           </Badge>
@@ -1693,11 +1694,11 @@ export function MainDashboard() {
                         <div className="flex justify-between items-center">
                           <div className="text-sm">
                             <span className="text-muted-foreground">이번달: </span>
-                            <span className="font-bold text-blue-600">{material.thisMonth.toLocaleString()}</span>
+                            <span className="font-bold text-blue-600">{formatNumber(material.thisMonth)}</span>
                           </div>
                           <div className="text-sm">
                             <span className="text-muted-foreground">전월: </span>
-                            <span className="font-bold">{material.lastMonth.toLocaleString()}</span>
+                            <span className="font-bold">{formatNumber(material.lastMonth)}</span>
                           </div>
                           <div className={`text-sm font-bold ${
                               material.thisMonth > material.lastMonth ? 'text-red-600' : 'text-green-600'
@@ -1735,13 +1736,13 @@ export function MainDashboard() {
                   <div className="p-3 bg-muted/50 dark:bg-muted/20 rounded-lg">
                     <div className="flex justify-between items-center">
                       <span className="text-sm text-muted-foreground">월 생산량</span>
-                      <span className="font-bold text-foreground">{ceoData.materialEfficiency.productionOutput.toLocaleString()}ea</span>
+                      <span className="font-bold text-foreground">{formatNumber(ceoData.materialEfficiency.productionOutput)}ea</span>
                     </div>
                   </div>
                   <div className="p-3 bg-muted/50 dark:bg-muted/20 rounded-lg">
                     <div className="flex justify-between items-center">
                       <span className="text-sm text-muted-foreground">자재 소모량</span>
-                      <span className="font-bold text-foreground">{ceoData.materialEfficiency.materialConsumption.toLocaleString()}kg</span>
+                      <span className="font-bold text-foreground">{formatNumber(ceoData.materialEfficiency.materialConsumption)}kg</span>
                     </div>
                   </div>
                 </div>
@@ -2626,7 +2627,7 @@ export function MainDashboard() {
                         </div>
                         <div>
                           <p className="font-medium text-foreground">{customer.name}</p>
-                          <p className="text-sm text-muted-foreground">{customer.amount.toLocaleString()}원</p>
+                          <p className="text-sm text-muted-foreground">{formatNumber(customer.amount)}원</p>
                         </div>
                       </div>
                       <div className="text-right">
diff --git a/src/components/business/construction/estimates/actions.ts b/src/components/business/construction/estimates/actions.ts
index afcc149e..f0225a42 100644
--- a/src/components/business/construction/estimates/actions.ts
+++ b/src/components/business/construction/estimates/actions.ts
@@ -17,6 +17,7 @@ import type {
 } from './types';
 import { getEmptyPriceAdjustmentData } from './types';
 import { apiClient } from '@/lib/api';
+import { formatDate } from '@/lib/utils/date';
 
 /**
  * 건설 프로젝트 - 견적관리 Server Actions
@@ -252,7 +253,7 @@ function transformQuoteToEstimate(apiData: ApiQuote): Estimate {
   // 완료 상태인 경우 updated_at을 완료일로 사용
   // (상태가 완료로 변경될 때 updated_at이 갱신되므로)
   const completedDate = status === 'completed' && apiData.updated_at
-    ? apiData.updated_at.split('T')[0] // ISO 형식에서 날짜만 추출
+    ? formatDate(apiData.updated_at) // ISO 형식에서 날짜만 추출
     : null;
 
   return {
diff --git a/src/components/business/construction/labor-management/LaborManagementClient.tsx b/src/components/business/construction/labor-management/LaborManagementClient.tsx
index 412aad8d..1141a6ae 100644
--- a/src/components/business/construction/labor-management/LaborManagementClient.tsx
+++ b/src/components/business/construction/labor-management/LaborManagementClient.tsx
@@ -30,6 +30,7 @@ import {
 import type { Labor, LaborStats, LaborCategory, LaborStatus } from './types';
 import { CATEGORY_OPTIONS, STATUS_OPTIONS, SORT_OPTIONS, DEFAULT_PAGE_SIZE } from './constants';
 import { getLaborList, deleteLabor, deleteLaborBulk, getLaborStats } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 테이블 컬럼 정의
 const tableColumns = [
@@ -90,7 +91,7 @@ export default function LaborManagementClient({
   // 가격 포맷
   const formatPrice = useCallback((price: number | null) => {
     if (price === null || price === 0) return '-';
-    return price.toLocaleString();
+    return formatNumber(price);
   }, []);
 
   // M 값 포맷
diff --git a/src/components/business/construction/order-management/actions.ts b/src/components/business/construction/order-management/actions.ts
index d804de66..3cacedce 100644
--- a/src/components/business/construction/order-management/actions.ts
+++ b/src/components/business/construction/order-management/actions.ts
@@ -4,6 +4,7 @@ import type { Order, OrderStats, OrderDetail, OrderDetailFormData, OrderStatus,
 import { apiClient } from '@/lib/api';
 import type { CommonCode } from '@/lib/api/common-codes';
 import { toCommonCodeOptions } from '@/lib/api/common-codes';
+import { formatDate } from '@/lib/utils/date';
 
 // ========================================
 // 타입 변환 함수
@@ -141,8 +142,8 @@ function transformOrder(apiOrder: ApiOrder): Order {
     // 달력 표시용 기간: received_at ~ delivery_date
     // received_at이 없으면 delivery_date를 시작일로 사용 (단일 날짜 이벤트)
     // delivery_date도 없으면 created_at을 사용
-    periodStart: apiOrder.received_at || apiOrder.delivery_date || apiOrder.created_at.split('T')[0],
-    periodEnd: apiOrder.delivery_date || apiOrder.received_at || apiOrder.created_at.split('T')[0],
+    periodStart: apiOrder.received_at || apiOrder.delivery_date || formatDate(apiOrder.created_at),
+    periodEnd: apiOrder.delivery_date || apiOrder.received_at || formatDate(apiOrder.created_at),
     createdAt: apiOrder.created_at,
     updatedAt: apiOrder.updated_at,
   };
diff --git a/src/components/business/construction/partners/PartnerForm.tsx b/src/components/business/construction/partners/PartnerForm.tsx
index d725003c..afac7c47 100644
--- a/src/components/business/construction/partners/PartnerForm.tsx
+++ b/src/components/business/construction/partners/PartnerForm.tsx
@@ -35,6 +35,8 @@ import {
   partnerToFormData,
 } from './types';
 import { createPartner, updatePartner, deletePartner } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
+import { getLocalDateString } from '@/lib/utils/date';
 
 // 목업 문서 목록 (상세 모드에서 다운로드 버튼 테스트용)
 const MOCK_DOCUMENTS: PartnerDocument[] = [
@@ -163,7 +165,7 @@ export default function PartnerForm({ mode, partnerId, initialData }: PartnerFor
   const handleAddMemo = useCallback(() => {
     if (!newMemo.trim()) return;
     const now = new Date();
-    const dateStr = now.toISOString().slice(0, 10);
+    const dateStr = getLocalDateString(now);
     const timeStr = now.toTimeString().slice(0, 5);
     const memo: PartnerMemo = {
       id: String(Date.now()),
@@ -498,7 +500,7 @@ export default function PartnerForm({ mode, partnerId, initialData }: PartnerFor
                 <Label className="text-sm font-medium text-gray-700">미수금</Label>
                 <Input
                   type="text"
-                  value={formData.outstandingAmount?.toLocaleString() + '원'}
+                  value={formatNumber(formData.outstandingAmount) + '원'}
                   disabled
                   className="bg-gray-50"
                 />
diff --git a/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx b/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
index 1b69a0df..25172ad5 100644
--- a/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
+++ b/src/components/business/construction/progress-billing/tables/ProgressBillingItemTable.tsx
@@ -23,6 +23,7 @@ import {
 } from '@/components/ui/table';
 import type { ProgressBillingItem } from '../types';
 import { MOCK_BILLING_NAMES } from '../types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface ProgressBillingItemTableProps {
   items: ProgressBillingItem[];
@@ -142,7 +143,7 @@ export function ProgressBillingItemTable({
                         className="min-w-[50px]"
                       />
                     ) : (
-                      item.width.toLocaleString()
+                      formatNumber(item.width)
                     )}
                   </TableCell>
                   <TableCell>
@@ -153,7 +154,7 @@ export function ProgressBillingItemTable({
                         className="min-w-[50px]"
                       />
                     ) : (
-                      item.height.toLocaleString()
+                      formatNumber(item.height)
                     )}
                   </TableCell>
                   <TableCell>{item.workTeamLeader}</TableCell>
@@ -169,10 +170,10 @@ export function ProgressBillingItemTable({
                         allowDecimal
                       />
                     ) : (
-                      item.quantity.toLocaleString()
+                      formatNumber(item.quantity)
                     )}
                   </TableCell>
-                  <TableCell>{item.currentBilling.toLocaleString()}</TableCell>
+                  <TableCell>{formatNumber(item.currentBilling)}</TableCell>
                   <TableCell>{item.status}</TableCell>
                 </TableRow>
               ))}
diff --git a/src/components/clients/ClientDetail.tsx b/src/components/clients/ClientDetail.tsx
index 1302b7f6..3449cb76 100644
--- a/src/components/clients/ClientDetail.tsx
+++ b/src/components/clients/ClientDetail.tsx
@@ -28,6 +28,7 @@ import { Client } from "../../hooks/useClientList";
 import { PageLayout } from "../organisms/PageLayout";
 import { PageHeader } from "../organisms/PageHeader";
 import { useMenuStore } from "@/stores/menuStore";
+import { formatNumber } from "@/lib/utils/amount";
 
 interface ClientDetailProps {
   client: Client;
@@ -70,8 +71,7 @@ export function ClientDetail({
   // 금액 포맷
   const formatCurrency = (amount: string) => {
     if (!amount) return "-";
-    const num = Number(amount);
-    return `₩${num.toLocaleString()}`;
+    return `₩${formatNumber(Number(amount))}`;
   };
 
   return (
diff --git a/src/components/customer-center/EventManagement/types.ts b/src/components/customer-center/EventManagement/types.ts
index 3443a5c4..86621107 100644
--- a/src/components/customer-center/EventManagement/types.ts
+++ b/src/components/customer-center/EventManagement/types.ts
@@ -2,6 +2,8 @@
  * 이벤트 타입 정의
  */
 
+import { formatDate } from '@/lib/utils/date';
+
 // API 타입 re-export
 export type { PostApiData, PostPaginationResponse } from '../shared/types';
 
@@ -14,7 +16,7 @@ export function transformPostToEvent(post: import('../shared/types').PostApiData
   const endDateField = post.custom_field_values?.find(f => f.field_key === 'end_date');
 
   // 기본값으로 created_at 사용
-  const createdDate = post.created_at.split('T')[0];
+  const createdDate = formatDate(post.created_at);
 
   return {
     id: String(post.id),
diff --git a/src/components/customer-center/NoticeManagement/types.ts b/src/components/customer-center/NoticeManagement/types.ts
index f82a0d12..ac19f20d 100644
--- a/src/components/customer-center/NoticeManagement/types.ts
+++ b/src/components/customer-center/NoticeManagement/types.ts
@@ -2,6 +2,8 @@
  * 공지사항 타입 정의
  */
 
+import { formatDate } from '@/lib/utils/date';
+
 // API 타입 re-export
 export type { PostApiData, PostPaginationResponse } from '../shared/types';
 
@@ -32,7 +34,7 @@ export function transformPostToNotice(post: import('../shared/types').PostApiDat
     title: post.title,
     content: post.content,
     author: post.author?.name || '관리자',
-    createdAt: post.created_at.split('T')[0],
+    createdAt: formatDate(post.created_at),
     viewCount: post.views,
     attachments: post.files?.map(file => ({
       id: String(file.id),
diff --git a/src/components/document-system/viewer/DocumentViewer.tsx b/src/components/document-system/viewer/DocumentViewer.tsx
index e33e740f..1ebc5757 100644
--- a/src/components/document-system/viewer/DocumentViewer.tsx
+++ b/src/components/document-system/viewer/DocumentViewer.tsx
@@ -20,6 +20,7 @@ import {
   DocumentFeatures,
   PdfMeta,
 } from '../types';
+import { getTodayString } from '@/lib/utils/date';
 
 /**
  * 문서 뷰어 (Shell)
@@ -263,7 +264,7 @@ export function DocumentViewer({
           title,
           orientation: 'portrait',
           documentNumber: pdfMeta?.documentNumber || '',
-          createdDate: pdfMeta?.createdDate || new Date().toISOString().slice(0, 10),
+          createdDate: pdfMeta?.createdDate || getTodayString(),
           showHeaderFooter: pdfMeta?.showHeaderFooter !== false,
         }),
       });
diff --git a/src/components/hr/CardManagement/CardDetail.tsx b/src/components/hr/CardManagement/CardDetail.tsx
index bb515590..759de542 100644
--- a/src/components/hr/CardManagement/CardDetail.tsx
+++ b/src/components/hr/CardManagement/CardDetail.tsx
@@ -19,10 +19,12 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { ContentSkeleton } from '@/components/ui/skeleton';
 import { toast } from 'sonner';
+import { formatAmountWon as formatCurrency } from '@/lib/utils/amount';
 import type { Card as CardType, CardFormData, CardStatus } from './types';
 import {
   CARD_COMPANIES,
@@ -40,10 +42,6 @@ import {
   getApprovalFormUrl,
 } from './actions';
 
-function formatCurrency(value: number): string {
-  return value.toLocaleString('ko-KR') + '원';
-}
-
 function formatExpiryDate(value: string): string {
   if (value && value.length === 4) {
     return `${value.slice(0, 2)}/${value.slice(2)}`;
@@ -71,7 +69,6 @@ export function CardDetail({ card, mode: initialMode, isLoading }: CardDetailPro
   const router = useRouter();
   const searchParams = useSearchParams();
   const [mode, setMode] = useState(initialMode);
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
   const [isSaving, setIsSaving] = useState(false);
   const [isLoadingApproval, setIsLoadingApproval] = useState(false);
   const [employees, setEmployees] = useState<Array<{ id: string; label: string }>>([]);
@@ -154,16 +151,11 @@ export function CardDetail({ card, mode: initialMode, isLoading }: CardDetailPro
     }
   };
 
-  const handleConfirmDelete = async () => {
-    if (!card?.id) return;
-    const result = await deleteCard(card.id);
-    if (result.success) {
-      toast.success('카드가 삭제되었습니다.');
-      router.push('/ko/hr/card-management');
-    } else {
-      toast.error(result.error || '카드 삭제에 실패했습니다.');
-    }
-  };
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => deleteCard(id),
+    onSuccess: () => router.push('/ko/hr/card-management'),
+    entityName: '카드',
+  });
 
   const handleCancel = () => {
     if (isCreateMode) {
@@ -352,7 +344,7 @@ export function CardDetail({ card, mode: initialMode, isLoading }: CardDetailPro
 
           {/* 하단 버튼 */}
           <div className="flex items-center justify-end gap-2">
-            <Button variant="outline" onClick={() => setShowDeleteDialog(true)} className="text-destructive hover:bg-destructive hover:text-destructive-foreground">
+            <Button variant="outline" onClick={() => deleteDialog.single.open(card!.id)} className="text-destructive hover:bg-destructive hover:text-destructive-foreground">
               <Trash2 className="w-4 h-4 mr-2" />
               삭제
             </Button>
@@ -364,8 +356,8 @@ export function CardDetail({ card, mode: initialMode, isLoading }: CardDetailPro
         </div>
 
         <DeleteConfirmDialog
-          open={showDeleteDialog}
-          onOpenChange={setShowDeleteDialog}
+          open={deleteDialog.single.isOpen}
+          onOpenChange={deleteDialog.single.onOpenChange}
           description={
             <>
               카드를 정말 삭제하시겠습니까?
@@ -375,7 +367,8 @@ export function CardDetail({ card, mode: initialMode, isLoading }: CardDetailPro
               </span>
             </>
           }
-          onConfirm={handleConfirmDelete}
+          onConfirm={deleteDialog.single.confirm}
+          loading={deleteDialog.isPending}
         />
       </PageLayout>
     );
diff --git a/src/components/hr/CardManagement/index.tsx b/src/components/hr/CardManagement/index.tsx
index 9e662746..273e21a0 100644
--- a/src/components/hr/CardManagement/index.tsx
+++ b/src/components/hr/CardManagement/index.tsx
@@ -41,12 +41,9 @@ import {
   CARD_STATUS_COLORS,
   getCardCompanyLabel,
 } from './types';
+import { formatAmountWon as formatCurrency } from '@/lib/utils/amount';
 import { getCards, getCardStats } from './actions';
 
-function formatCurrency(value: number): string {
-  return value.toLocaleString('ko-KR') + '원';
-}
-
 export function CardManagement() {
   const router = useRouter();
   const itemsPerPage = 20;
diff --git a/src/components/hr/EmployeeManagement/EmployeeDetail.tsx b/src/components/hr/EmployeeManagement/EmployeeDetail.tsx
index 0837b61b..22d2da23 100644
--- a/src/components/hr/EmployeeManagement/EmployeeDetail.tsx
+++ b/src/components/hr/EmployeeManagement/EmployeeDetail.tsx
@@ -23,6 +23,7 @@ import {
   USER_ROLE_LABELS,
   USER_ACCOUNT_STATUS_LABELS,
 } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface EmployeeDetailProps {
   employee: Employee;
@@ -87,7 +88,7 @@ export function EmployeeDetail({ employee, onEdit, onDelete }: EmployeeDetailPro
               {employee.salary && (
                 <div>
                   <dt className="text-sm font-medium text-muted-foreground">연봉</dt>
-                  <dd className="text-sm mt-1">{employee.salary.toLocaleString()}원</dd>
+                  <dd className="text-sm mt-1">{formatNumber(employee.salary)}원</dd>
                 </div>
               )}
               {employee.bankAccount && (
diff --git a/src/components/hr/EmployeeManagement/index.tsx b/src/components/hr/EmployeeManagement/index.tsx
index fdce2064..bd621516 100644
--- a/src/components/hr/EmployeeManagement/index.tsx
+++ b/src/components/hr/EmployeeManagement/index.tsx
@@ -255,17 +255,17 @@ export function EmployeeManagement() {
   // 테이블 컬럼 정의
   const tableColumns = useMemo(() => [
     { key: 'rowNumber', label: '번호', className: 'w-[60px] text-center' },
-    { key: 'employeeCode', label: '사원코드', className: 'min-w-[100px]' },
-    { key: 'department', label: '부서', className: 'min-w-[100px]' },
-    { key: 'position', label: '직책', className: 'min-w-[100px]' },
-    { key: 'name', label: '이름', className: 'min-w-[80px]' },
-    { key: 'rank', label: '직급', className: 'min-w-[80px]' },
-    { key: 'phone', label: '휴대폰', className: 'min-w-[120px]' },
-    { key: 'email', label: '이메일', className: 'min-w-[150px]' },
-    { key: 'hireDate', label: '입사일', className: 'min-w-[100px]' },
-    { key: 'status', label: '상태', className: 'min-w-[80px]' },
-    { key: 'userId', label: '사용자아이디', className: 'min-w-[100px]' },
-    { key: 'userRole', label: '권한', className: 'min-w-[80px]' },
+    { key: 'employeeCode', label: '사원코드', className: 'min-w-[100px]', sortable: true },
+    { key: 'department', label: '부서', className: 'min-w-[100px]', sortable: true },
+    { key: 'position', label: '직책', className: 'min-w-[100px]', sortable: true },
+    { key: 'name', label: '이름', className: 'min-w-[80px]', sortable: true },
+    { key: 'rank', label: '직급', className: 'min-w-[80px]', sortable: true },
+    { key: 'phone', label: '휴대폰', className: 'min-w-[120px]', sortable: true },
+    { key: 'email', label: '이메일', className: 'min-w-[150px]', sortable: true },
+    { key: 'hireDate', label: '입사일', className: 'min-w-[100px]', sortable: true },
+    { key: 'status', label: '상태', className: 'min-w-[80px]', sortable: true },
+    { key: 'userId', label: '사용자아이디', className: 'min-w-[100px]', sortable: true },
+    { key: 'userRole', label: '권한', className: 'min-w-[80px]', sortable: true },
     { key: 'actions', label: '작업', className: 'w-[100px] text-right' },
   ], []);
 
diff --git a/src/components/hr/VacationManagement/index.tsx b/src/components/hr/VacationManagement/index.tsx
index 4e569ea9..1cb27f2e 100644
--- a/src/components/hr/VacationManagement/index.tsx
+++ b/src/components/hr/VacationManagement/index.tsx
@@ -62,6 +62,7 @@ import {
 } from './types';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { toast } from 'sonner';
+import { formatDate } from '@/lib/utils/date';
 
 // ===== Mock 데이터 생성 (request 탭용 - 신청 현황은 leaves API 사용 예정) =====
 
@@ -188,7 +189,7 @@ export function VacationManagement() {
           position: item.jobTitle || '-',  // job_title_label → 직책
           rank: item.rank || '-',          // json_extra.rank → 직급
           vacationType: item.grantType as VacationType,
-          grantDate: item.grantDate.split('T')[0],
+          grantDate: formatDate(item.grantDate),
           grantDays: item.grantDays,
           reason: item.reason || undefined,
           createdAt: item.createdAt,
@@ -235,7 +236,7 @@ export function VacationManagement() {
             endDate: item.endDate,
             vacationDays: item.days,
             status: item.status as RequestStatus,
-            requestDate: item.createdAt.split('T')[0],
+            requestDate: formatDate(item.createdAt),
             createdAt: item.createdAt,
             updatedAt: item.updatedAt,
           };
diff --git a/src/components/material/ReceivingManagement/actions.ts b/src/components/material/ReceivingManagement/actions.ts
index 5bd1b57e..a995e713 100644
--- a/src/components/material/ReceivingManagement/actions.ts
+++ b/src/components/material/ReceivingManagement/actions.ts
@@ -22,7 +22,7 @@ import { buildApiUrl } from '@/lib/api/query-params';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { executeServerAction } from '@/lib/api/execute-server-action';
 import { executePaginatedAction } from '@/lib/api/execute-paginated-action';
-import { getTodayString } from '@/lib/utils/date';
+import { getTodayString, formatDate } from '@/lib/utils/date';
 
 import type {
   ReceivingItem,
@@ -414,7 +414,7 @@ function transformApiToListItem(data: ReceivingApiData): ReceivingItem {
     // 수량 (입고수량)
     receivingQty: data.receiving_qty ? parseFloat(String(data.receiving_qty)) : undefined,
     // 입고변경일: updated_at 매핑
-    receivingDate: data.updated_at ? data.updated_at.split('T')[0] : data.receiving_date,
+    receivingDate: data.updated_at ? formatDate(data.updated_at) : data.receiving_date,
     // 작성자
     createdBy: data.creator?.name,
     // 상태
diff --git a/src/components/orders/OrderSalesDetailEdit.tsx b/src/components/orders/OrderSalesDetailEdit.tsx
index 2e55b7b7..13bc2100 100644
--- a/src/components/orders/OrderSalesDetailEdit.tsx
+++ b/src/components/orders/OrderSalesDetailEdit.tsx
@@ -39,7 +39,7 @@ import { toast } from "sonner";
 import { IntegratedDetailTemplate } from "@/components/templates/IntegratedDetailTemplate";
 import { orderSalesConfig } from "./orderSalesConfig";
 import { BadgeSm } from "@/components/atoms/BadgeSm";
-import { formatAmount } from "@/lib/utils/amount";
+import { formatAmount, formatNumber } from "@/lib/utils/amount";
 import {
   OrderItem,
   getOrderById,
@@ -196,7 +196,7 @@ export function OrderSalesDetailEdit({ orderId }: OrderSalesDetailEditProps) {
     const upperUnit = (unit || "").toUpperCase();
 
     if (countableUnits.includes(upperUnit)) {
-      return Math.round(quantity).toLocaleString();
+      return formatNumber(Math.round(quantity));
     }
 
     const rounded = Math.round(quantity * 10000) / 10000;
diff --git a/src/components/orders/actions.ts b/src/components/orders/actions.ts
index 671e6259..1ac3d8a7 100644
--- a/src/components/orders/actions.ts
+++ b/src/components/orders/actions.ts
@@ -3,6 +3,7 @@
 import { executeServerAction } from '@/lib/api/execute-server-action';
 import { buildApiUrl } from '@/lib/api/query-params';
 import type { PaginatedApiResponse } from '@/lib/api/types';
+import { formatDate } from '@/lib/utils/date';
 
 // ============================================================================
 // API 타입 정의
@@ -517,7 +518,7 @@ function transformApiToFrontend(apiData: ApiOrder): Order {
     lotNumber: apiData.order_no,
     quoteNumber: apiData.quote?.quote_number || '',
     quoteId: apiData.quote_id ?? undefined,
-    orderDate: apiData.received_at || apiData.created_at.split('T')[0],
+    orderDate: apiData.received_at || formatDate(apiData.created_at),
     client: apiData.client_name || apiData.client?.name || '',
     clientId: apiData.client_id ?? undefined,
     siteName: apiData.site_name || '',
diff --git a/src/components/orders/documents/ContractDocument.tsx b/src/components/orders/documents/ContractDocument.tsx
index 4ac2670d..a2647b3d 100644
--- a/src/components/orders/documents/ContractDocument.tsx
+++ b/src/components/orders/documents/ContractDocument.tsx
@@ -7,7 +7,7 @@
  * - DocumentHeader: simple 레이아웃 (결재란 없음)
  */
 
-import { formatAmount } from "@/lib/utils/amount";
+import { formatAmount, formatNumber } from "@/lib/utils/amount";
 import { OrderItem } from "../actions";
 import { DocumentHeader } from "@/components/document-system";
 
@@ -15,7 +15,7 @@ import { DocumentHeader } from "@/components/document-system";
  * 수량 포맷 함수 (정수로 표시)
  */
 function formatQuantity(quantity: number): string {
-  return Math.round(quantity).toLocaleString();
+  return formatNumber(Math.round(quantity));
 }
 
 // 제품 정보 타입
diff --git a/src/components/orders/documents/PurchaseOrderDocument.tsx b/src/components/orders/documents/PurchaseOrderDocument.tsx
index 56b5288a..765c2cb8 100644
--- a/src/components/orders/documents/PurchaseOrderDocument.tsx
+++ b/src/components/orders/documents/PurchaseOrderDocument.tsx
@@ -7,6 +7,7 @@
 
 import { getTodayString } from "@/lib/utils/date";
 import { OrderItem } from "../actions";
+import { formatNumber } from '@/lib/utils/amount';
 
 /**
  * 수량 포맷 함수
@@ -18,7 +19,7 @@ function formatQuantity(quantity: number, unit?: string): string {
   const upperUnit = (unit || "").toUpperCase();
 
   if (countableUnits.includes(upperUnit)) {
-    return Math.round(quantity).toLocaleString();
+    return formatNumber(Math.round(quantity));
   }
 
   const rounded = Math.round(quantity * 10000) / 10000;
diff --git a/src/components/orders/documents/SalesOrderDocument.tsx b/src/components/orders/documents/SalesOrderDocument.tsx
index 317ab590..b1d70b10 100644
--- a/src/components/orders/documents/SalesOrderDocument.tsx
+++ b/src/components/orders/documents/SalesOrderDocument.tsx
@@ -12,6 +12,7 @@ import { getTodayString } from "@/lib/utils/date";
 import { OrderItem } from "../actions";
 import { ProductInfo } from "./OrderDocumentModal";
 import { ConstructionApprovalTable } from "@/components/document-system";
+import { formatNumber } from '@/lib/utils/amount';
 
 interface SalesOrderDocumentProps {
   documentNumber?: string;
@@ -270,10 +271,10 @@ export function SalesOrderDocument({
                   <td className={tdCenter}>{row.no}</td>
                   <td className={tdCenter}>{row.type}</td>
                   <td className={tdCenter}>{row.code}</td>
-                  <td className={tdCenter}>{row.openW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.openH.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeH.toLocaleString()}</td>
+                  <td className={tdCenter}>{formatNumber(row.openW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.openH)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeH)}</td>
                   <td className={tdCenter}>{row.guideRail}</td>
                   <td className={tdCenter}>{row.shaft}</td>
                   <td className={tdCenter}>{row.caseInch}</td>
@@ -319,10 +320,10 @@ export function SalesOrderDocument({
                 <tr key={row.no} className="border-b border-gray-300">
                   <td className={tdCenter}>{row.no}</td>
                   <td className={tdCenter}>{row.code}</td>
-                  <td className={tdCenter}>{row.openW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.openH.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeH.toLocaleString()}</td>
+                  <td className={tdCenter}>{formatNumber(row.openW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.openH)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeH)}</td>
                   <td className={tdCenter}>{row.guideRail}</td>
                   <td className={tdCenter}>{row.shaft}</td>
                   <td className={tdCenter}>{row.jointBar}</td>
diff --git a/src/components/orders/documents/TransactionDocument.tsx b/src/components/orders/documents/TransactionDocument.tsx
index e717b899..f10c9392 100644
--- a/src/components/orders/documents/TransactionDocument.tsx
+++ b/src/components/orders/documents/TransactionDocument.tsx
@@ -7,7 +7,7 @@
  * - DocumentHeader: simple 레이아웃 (결재란 없음)
  */
 
-import { formatAmount } from "@/lib/utils/amount";
+import { formatAmount, formatNumber } from "@/lib/utils/amount";
 import { OrderItem } from "../actions";
 import { DocumentHeader } from "@/components/document-system";
 
@@ -21,7 +21,7 @@ function formatQuantity(quantity: number, unit?: string): string {
   const upperUnit = (unit || "").toUpperCase();
 
   if (countableUnits.includes(upperUnit)) {
-    return Math.round(quantity).toLocaleString();
+    return formatNumber(Math.round(quantity));
   }
 
   const rounded = Math.round(quantity * 10000) / 10000;
diff --git a/src/components/organisms/DataTable.tsx b/src/components/organisms/DataTable.tsx
index 08bad834..30b7033b 100644
--- a/src/components/organisms/DataTable.tsx
+++ b/src/components/organisms/DataTable.tsx
@@ -10,6 +10,7 @@ import { IconWithBadge } from "@/components/molecules/IconWithBadge";
 import { TableActions, TableAction } from "@/components/molecules/TableActions";
 import { Badge } from "@/components/ui/badge";
 import { cn } from "@/lib/utils";
+import { formatNumber } from '@/lib/utils/amount';
 
 // 셀 타입 정의
 export type CellType =
@@ -97,7 +98,7 @@ function renderCell<T>(column: Column<T>, value: any, row: T, index?: number): R
   // 타입별 렌더링
   switch (column.type) {
     case "number":
-      return <span className="font-mono">{formattedValue?.toLocaleString()}</span>;
+      return <span className="font-mono">{formatNumber(formattedValue)}</span>;
 
     case "currency":
       const locale = column.currencyConfig?.locale || "ko-KR";
diff --git a/src/components/outbound/ShipmentManagement/documents/ShipmentOrderDocument.tsx b/src/components/outbound/ShipmentManagement/documents/ShipmentOrderDocument.tsx
index 763c571b..8d9c9161 100644
--- a/src/components/outbound/ShipmentManagement/documents/ShipmentOrderDocument.tsx
+++ b/src/components/outbound/ShipmentManagement/documents/ShipmentOrderDocument.tsx
@@ -10,6 +10,7 @@ import { useState } from 'react';
 import type { ShipmentDetail } from '../types';
 import { DELIVERY_METHOD_LABELS } from '../types';
 import { ConstructionApprovalTable } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface ShipmentOrderDocumentProps {
   title: string;
@@ -271,10 +272,10 @@ export function ShipmentOrderDocument({ title, data, showDispatchInfo = false, s
                   <td className={tdCenter}>{row.no}</td>
                   <td className={tdCenter}>{row.type}</td>
                   <td className={tdCenter}>{row.code}</td>
-                  <td className={tdCenter}>{row.openW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.openH.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeH.toLocaleString()}</td>
+                  <td className={tdCenter}>{formatNumber(row.openW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.openH)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeH)}</td>
                   <td className={tdCenter}>{row.guideRail}</td>
                   <td className={tdCenter}>{row.shaft}</td>
                   <td className={tdCenter}>{row.caseInch}</td>
@@ -320,10 +321,10 @@ export function ShipmentOrderDocument({ title, data, showDispatchInfo = false, s
                 <tr key={row.no} className="border-b border-gray-300">
                   <td className={tdCenter}>{row.no}</td>
                   <td className={tdCenter}>{row.code}</td>
-                  <td className={tdCenter}>{row.openW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.openH.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeW.toLocaleString()}</td>
-                  <td className={tdCenter}>{row.madeH.toLocaleString()}</td>
+                  <td className={tdCenter}>{formatNumber(row.openW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.openH)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeW)}</td>
+                  <td className={tdCenter}>{formatNumber(row.madeH)}</td>
                   <td className={tdCenter}>{row.guideRail}</td>
                   <td className={tdCenter}>{row.shaft}</td>
                   <td className={tdCenter}>{row.jointBar}</td>
diff --git a/src/components/pricing-distribution/PriceDistributionDetail.tsx b/src/components/pricing-distribution/PriceDistributionDetail.tsx
index 525ed13f..bed7ed4a 100644
--- a/src/components/pricing-distribution/PriceDistributionDetail.tsx
+++ b/src/components/pricing-distribution/PriceDistributionDetail.tsx
@@ -19,6 +19,7 @@ import { DatePicker } from '@/components/ui/date-picker';
 import { Label } from '@/components/ui/label';
 import { Badge } from '@/components/ui/badge';
 import { getPresetStyle } from '@/lib/utils/status-config';
+import { formatNumber } from '@/lib/utils/amount';
 import { Checkbox } from '@/components/ui/checkbox';
 import {
   Select,
@@ -212,8 +213,7 @@ export function PriceDistributionDetail({ id, mode: propMode }: Props) {
 
   // 금액 포맷
   const formatPrice = (price?: number) => {
-    if (price === undefined || price === null) return '-';
-    return price.toLocaleString();
+    return formatNumber(price);
   };
 
   if (isLoading) {
diff --git a/src/components/pricing-distribution/PriceDistributionDocumentModal.tsx b/src/components/pricing-distribution/PriceDistributionDocumentModal.tsx
index bd2d0c2f..6d8a68bc 100644
--- a/src/components/pricing-distribution/PriceDistributionDocumentModal.tsx
+++ b/src/components/pricing-distribution/PriceDistributionDocumentModal.tsx
@@ -11,6 +11,7 @@
 import { DocumentViewer } from '@/components/document-system/viewer/DocumentViewer';
 import { DocumentHeader } from '@/components/document-system/components/DocumentHeader';
 import { ConstructionApprovalTable } from '@/components/document-system/components/ConstructionApprovalTable';
+import { formatNumber } from '@/lib/utils/amount';
 import type { PriceDistributionDetail } from './types';
 
 interface Props {
@@ -132,7 +133,7 @@ export function PriceDistributionDocumentModal({ open, onOpenChange, detail }: P
                   <td className="border border-gray-300 px-3 py-2 text-center">-</td>
                   <td className="border border-gray-300 px-3 py-2 text-center">{item.unit}</td>
                   <td className="border border-gray-300 px-3 py-2 text-right font-mono">
-                    {item.salesPrice.toLocaleString()}
+                    {formatNumber(item.salesPrice)}
                   </td>
                 </tr>
               ))}
diff --git a/src/components/pricing/PricingFinalizeDialog.tsx b/src/components/pricing/PricingFinalizeDialog.tsx
index dcbbd7df..967444ff 100644
--- a/src/components/pricing/PricingFinalizeDialog.tsx
+++ b/src/components/pricing/PricingFinalizeDialog.tsx
@@ -14,6 +14,7 @@ import {
 } from '@/components/ui/dialog';
 import { Button } from '@/components/ui/button';
 import { Lock, CheckCircle2 } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface PricingFinalizeDialogProps {
   open: boolean;
@@ -56,13 +57,13 @@ export function PricingFinalizeDialog({
             <div className="flex justify-between">
               <span className="text-muted-foreground">매입단가:</span>
               <span className="font-semibold">
-                {purchasePrice?.toLocaleString() || '-'}원
+                {formatNumber(purchasePrice)}원
               </span>
             </div>
             <div className="flex justify-between">
               <span className="text-muted-foreground">판매단가:</span>
               <span className="font-semibold">
-                {salesPrice?.toLocaleString() || '-'}원
+                {formatNumber(salesPrice)}원
               </span>
             </div>
             <div className="flex justify-between">
diff --git a/src/components/pricing/PricingFormClient.tsx b/src/components/pricing/PricingFormClient.tsx
index 394da55c..3f420176 100644
--- a/src/components/pricing/PricingFormClient.tsx
+++ b/src/components/pricing/PricingFormClient.tsx
@@ -14,6 +14,7 @@
 import { useState, useEffect, useCallback, useMemo } from 'react';
 import { useRouter } from 'next/navigation';
 import { getTodayString } from '@/lib/utils/date';
+import { formatNumber } from '@/lib/utils/amount';
 import {
   DollarSign,
   Package,
@@ -547,29 +548,29 @@ export function PricingFormClient({
               <div className="space-y-1 text-sm">
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">입고가:</span>
-                  <span>{(purchasePrice || 0).toLocaleString()}원</span>
+                  <span>{formatNumber(purchasePrice || 0)}원</span>
                 </div>
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">가공비:</span>
-                  <span>{(processingCost || 0).toLocaleString()}원</span>
+                  <span>{formatNumber(processingCost || 0)}원</span>
                 </div>
                 <Separator className="my-2" />
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">소계:</span>
-                  <span>{((purchasePrice || 0) + (processingCost || 0)).toLocaleString()}원</span>
+                  <span>{formatNumber((purchasePrice || 0) + (processingCost || 0))}원</span>
                 </div>
                 {loss > 0 && (
                   <div className="flex justify-between text-orange-600">
                     <span>LOSS ({loss}%):</span>
                     <span>
-                      +{(((purchasePrice || 0) + (processingCost || 0)) * (loss / 100)).toLocaleString()}원
+                      +{formatNumber(((purchasePrice || 0) + (processingCost || 0)) * (loss / 100))}원
                     </span>
                   </div>
                 )}
                 <Separator className="my-2" />
                 <div className="flex justify-between font-semibold text-base">
                   <span className="text-blue-900">LOSS 적용 원가:</span>
-                  <span className="text-blue-600">{costWithLoss.toLocaleString()}원</span>
+                  <span className="text-blue-600">{formatNumber(costWithLoss)}원</span>
                 </div>
               </div>
             </div>
@@ -679,17 +680,17 @@ export function PricingFormClient({
               <div className="space-y-1 text-sm">
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">LOSS 적용 원가:</span>
-                  <span>{costWithLoss.toLocaleString()}원</span>
+                  <span>{formatNumber(costWithLoss)}원</span>
                 </div>
                 <div className="flex justify-between">
                   <span className="text-muted-foreground">판매단가:</span>
-                  <span>{salesPrice.toLocaleString()}원</span>
+                  <span>{formatNumber(salesPrice)}원</span>
                 </div>
                 <Separator className="my-2" />
                 <div className="flex justify-between font-semibold text-base">
                   <span className="text-green-900">마진:</span>
                   <span className="text-green-600">
-                    {marginAmount.toLocaleString()}원 ({marginRate.toFixed(1)}%)
+                    {formatNumber(marginAmount)}원 ({marginRate.toFixed(1)}%)
                   </span>
                 </div>
               </div>
diff --git a/src/components/pricing/PricingHistoryDialog.tsx b/src/components/pricing/PricingHistoryDialog.tsx
index a11ce919..56493bd7 100644
--- a/src/components/pricing/PricingHistoryDialog.tsx
+++ b/src/components/pricing/PricingHistoryDialog.tsx
@@ -15,6 +15,7 @@ import { Badge } from '@/components/ui/badge';
 import { getPresetStyle } from '@/lib/utils/status-config';
 import { Separator } from '@/components/ui/separator';
 import { History } from 'lucide-react';
+import { formatNumber } from '@/lib/utils/amount';
 import type { PricingData } from './types';
 
 interface PricingHistoryDialogProps {
@@ -66,19 +67,19 @@ export function PricingHistoryDialog({
                 <div>
                   <span className="text-muted-foreground">매입단가:</span>
                   <div className="font-semibold">
-                    {pricingData.purchasePrice?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.purchasePrice)}원
                   </div>
                 </div>
                 <div>
                   <span className="text-muted-foreground">가공비:</span>
                   <div className="font-semibold">
-                    {pricingData.processingCost?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.processingCost)}원
                   </div>
                 </div>
                 <div>
                   <span className="text-muted-foreground">판매단가:</span>
                   <div className="font-semibold">
-                    {pricingData.salesPrice?.toLocaleString() || '-'}원
+                    {formatNumber(pricingData.salesPrice)}원
                   </div>
                 </div>
                 <div>
@@ -118,19 +119,19 @@ export function PricingHistoryDialog({
                   <div>
                     <span className="text-muted-foreground">매입단가:</span>
                     <div>
-                      {revision.previousData?.purchasePrice?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.purchasePrice)}원
                     </div>
                   </div>
                   <div>
                     <span className="text-muted-foreground">가공비:</span>
                     <div>
-                      {revision.previousData?.processingCost?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.processingCost)}원
                     </div>
                   </div>
                   <div>
                     <span className="text-muted-foreground">판매단가:</span>
                     <div>
-                      {revision.previousData?.salesPrice?.toLocaleString() || '-'}원
+                      {formatNumber(revision.previousData?.salesPrice)}원
                     </div>
                   </div>
                   <div>
diff --git a/src/components/pricing/PricingListClient.tsx b/src/components/pricing/PricingListClient.tsx
index 13070d2e..cc1de3cf 100644
--- a/src/components/pricing/PricingListClient.tsx
+++ b/src/components/pricing/PricingListClient.tsx
@@ -31,6 +31,7 @@ import {
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
 import type { PricingListItem, ItemType } from './types';
 import { ITEM_TYPE_LABELS, ITEM_TYPE_COLORS } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface PricingListClientProps {
   initialData: PricingListItem[];
@@ -100,8 +101,8 @@ export function PricingListClient({
 
   // 금액 포맷팅
   const formatPrice = (price?: number) => {
-    if (price === undefined || price === null) return '-';
-    return `${price.toLocaleString()}원`;
+    if (price == null) return '-';
+    return `${formatNumber(price)}원`;
   };
 
   // 품목 유형 Badge 렌더링
diff --git a/src/components/production/WorkOrders/documents/ScreenInspectionContent.tsx b/src/components/production/WorkOrders/documents/ScreenInspectionContent.tsx
index 1b2525f3..d3d08fce 100644
--- a/src/components/production/WorkOrders/documents/ScreenInspectionContent.tsx
+++ b/src/components/production/WorkOrders/documents/ScreenInspectionContent.tsx
@@ -31,6 +31,7 @@ import {
   JudgmentCell,
   calculateOverallResult,
 } from './inspection-shared';
+import { formatNumber } from '@/lib/utils/amount';
 
 export type { InspectionContentRef };
 
@@ -108,7 +109,7 @@ export const ScreenInspectionContent = forwardRef<InspectionContentRef, ScreenIn
   const formatNumberWithComma = (value: string): string => {
     const num = value.replace(/[^\d]/g, '');
     if (!num) return '';
-    return Number(num).toLocaleString();
+    return formatNumber(Number(num));
   };
 
   const handleInputChange = useCallback((rowId: number, field: 'lengthMeasured' | 'widthMeasured', value: string) => {
diff --git a/src/components/production/WorkOrders/documents/ScreenWorkLogContent.tsx b/src/components/production/WorkOrders/documents/ScreenWorkLogContent.tsx
index 7ec098ac..4dba5a84 100644
--- a/src/components/production/WorkOrders/documents/ScreenWorkLogContent.tsx
+++ b/src/components/production/WorkOrders/documents/ScreenWorkLogContent.tsx
@@ -23,6 +23,7 @@
 
 import type { WorkOrder, WorkOrderItem } from '../types';
 import { SectionHeader, ConstructionApprovalTable } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ===== 절단 계산 로직 (기존 시스템 calculateCutSize 이식) =====
 
@@ -122,7 +123,7 @@ export function ScreenWorkLogContent({ data: order, materialLots = [] }: ScreenW
   const items = order.items || [];
 
   // 숫자 천단위 콤마 포맷
-  const fmt = (v?: number) => v != null ? v.toLocaleString() : '-';
+  const fmt = (v?: number) => v != null ? formatNumber(v) : '-';
 
   // floorCode에서 부호 추출: "1층/FSS-01" → "FSS-01"
   const getSymbolCode = (floorCode?: string) => {
diff --git a/src/components/production/WorkOrders/documents/SlatWorkLogContent.tsx b/src/components/production/WorkOrders/documents/SlatWorkLogContent.tsx
index 9b2833fd..b2ff7a5d 100644
--- a/src/components/production/WorkOrders/documents/SlatWorkLogContent.tsx
+++ b/src/components/production/WorkOrders/documents/SlatWorkLogContent.tsx
@@ -14,6 +14,7 @@
 
 import type { WorkOrder } from '../types';
 import { SectionHeader } from '@/components/document-system';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface MaterialInputLot {
   lot_no: string;
@@ -47,7 +48,7 @@ export function SlatWorkLogContent({ data: order, materialLots = [] }: SlatWorkL
   const items = order.items || [];
 
   // 숫자 천단위 콤마 포맷
-  const fmt = (v?: number) => v != null ? v.toLocaleString() : '-';
+  const fmt = (v?: number) => v != null ? formatNumber(v) : '-';
 
   // floorCode에서 부호 추출: "1층/FSS-01" → "FSS-01"
   const getSymbolCode = (floorCode?: string) => {
diff --git a/src/components/production/WorkOrders/documents/TemplateInspectionContent.tsx b/src/components/production/WorkOrders/documents/TemplateInspectionContent.tsx
index 26135c70..e3c98ae6 100644
--- a/src/components/production/WorkOrders/documents/TemplateInspectionContent.tsx
+++ b/src/components/production/WorkOrders/documents/TemplateInspectionContent.tsx
@@ -34,6 +34,7 @@ import {
   getOrderInfo,
   INPUT_CLASS,
 } from './inspection-shared';
+import { formatNumber } from '@/lib/utils/amount';
 
 export type { InspectionContentRef };
 
@@ -85,7 +86,7 @@ function resolveReferenceValue(
 
 function formatStandard(item: InspectionTemplateSectionItem, workItem?: WorkItemData): string {
   const refVal = resolveReferenceValue(item, workItem);
-  if (refVal !== null) return refVal.toLocaleString();
+  if (refVal !== null) return formatNumber(refVal);
   const sc = item.standard_criteria;
   if (!sc) return item.standard || '-';
   if (typeof sc === 'object') {
diff --git a/src/components/production/WorkOrders/types.ts b/src/components/production/WorkOrders/types.ts
index 270422a3..e5ac5ef5 100644
--- a/src/components/production/WorkOrders/types.ts
+++ b/src/components/production/WorkOrders/types.ts
@@ -2,6 +2,8 @@
  * 작업지시 관리 타입 정의
  */
 
+import { formatDate } from '@/lib/utils/date';
+
 // 공정 정보 (API 관계)
 export interface ProcessInfo {
   id: number;
@@ -439,14 +441,14 @@ export function transformApiToFrontend(api: WorkOrderApi): WorkOrder {
     dueDate: api.scheduled_date || '-',
     assignee: assigneeName,
     assignees: assignees.length > 0 ? assignees : undefined,
-    orderDate: api.created_at.split('T')[0],
+    orderDate: formatDate(api.created_at),
     scheduledDate: api.scheduled_date || '',
     shipmentDate: api.scheduled_date || '-',
     isAssigned: api.assignee_id !== null || assignees.length > 0,
     isStarted: ['in_progress', 'completed', 'shipped'].includes(api.status),
     priority: priorityValue,
     priorityLabel: getPriorityLabel(priorityValue),
-    salesOrderDate: api.sales_order?.received_at?.split('T')[0] || api.sales_order?.created_at?.split('T')[0] || api.created_at.split('T')[0],
+    salesOrderDate: api.sales_order?.received_at?.split('T')[0] || api.sales_order?.created_at?.split('T')[0] || formatDate(api.created_at),
     salesOrderWriter: api.sales_order?.writer?.name || '-',
     clientContact: api.sales_order?.client_contact || '-',
     shutterCount: api.sales_order?.root_nodes_count || null,
@@ -472,7 +474,7 @@ export function transformApiToFrontend(api: WorkOrderApi): WorkOrder {
       status: issue.is_resolved ? 'resolved' : 'pending',
       type: issue.priority === 'high' ? '긴급' : '일반',
       description: issue.title + (issue.description ? ` - ${issue.description}` : ''),
-      createdAt: issue.created_at.split('T')[0],
+      createdAt: formatDate(issue.created_at),
     })),
     note: api.memo || undefined,
   };
diff --git a/src/components/production/WorkResults/WorkResultList.tsx b/src/components/production/WorkResults/WorkResultList.tsx
index 460620e5..7a743391 100644
--- a/src/components/production/WorkResults/WorkResultList.tsx
+++ b/src/components/production/WorkResults/WorkResultList.tsx
@@ -36,6 +36,7 @@ import { toast } from 'sonner';
 import { getWorkResults, getWorkResultStats } from './actions';
 import type { WorkResult, WorkResultStats } from './types';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 페이지당 항목 수
 const ITEMS_PER_PAGE = 20;
@@ -129,19 +130,19 @@ export function WorkResultList() {
     () => [
       {
         label: '총 생산수량',
-        value: `${statsData.totalProduction.toLocaleString()}개`,
+        value: `${formatNumber(statsData.totalProduction)}개`,
         icon: Package,
         iconColor: 'text-gray-600',
       },
       {
         label: '양품수량',
-        value: `${statsData.totalGood.toLocaleString()}개`,
+        value: `${formatNumber(statsData.totalGood)}개`,
         icon: CheckCircle2,
         iconColor: 'text-green-600',
       },
       {
         label: '불량수량',
-        value: `${statsData.totalDefect.toLocaleString()}개`,
+        value: `${formatNumber(statsData.totalDefect)}개`,
         icon: XCircle,
         iconColor: 'text-red-600',
       },
diff --git a/src/components/production/WorkerScreen/InspectionInputModal.tsx b/src/components/production/WorkerScreen/InspectionInputModal.tsx
index a9c93570..1e6ac898 100644
--- a/src/components/production/WorkerScreen/InspectionInputModal.tsx
+++ b/src/components/production/WorkerScreen/InspectionInputModal.tsx
@@ -23,6 +23,7 @@ import { Input } from '@/components/ui/input';
 import { Textarea } from '@/components/ui/textarea';
 import { cn } from '@/lib/utils';
 import type { InspectionTemplateData, InspectionTemplateSectionItem } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 // 중간검사 공정 타입
 export type InspectionProcessType =
@@ -278,7 +279,7 @@ function resolveRefValue(
 
 function formatDimension(val: number | undefined): string {
   if (val === undefined || val === null) return '-';
-  return val.toLocaleString();
+  return formatNumber(val);
 }
 
 // ===== 항목별 입력 유형 판별 =====
@@ -337,7 +338,7 @@ function DynamicInspectionForm({
             if (isNumericItem(item)) {
               const numValue = formValues[fieldKey] as number | null | undefined;
 
-              const designLabel = designValue !== undefined ? designValue.toLocaleString() : '';
+              const designLabel = designValue !== undefined ? formatNumber(designValue) : '';
               const toleranceLabel = item.tolerance
                 ? ` (${designLabel ? designLabel + ' ' : ''}${formatToleranceLabel(item.tolerance)})`
                 : designLabel ? ` (${designLabel})` : '';
@@ -381,8 +382,8 @@ function DynamicInspectionForm({
             const hasStandard = designValue !== undefined || item.standard;
             const standardDisplay = designValue !== undefined
               ? (item.tolerance
-                ? `${designValue.toLocaleString()} ${formatToleranceLabel(item.tolerance)}`
-                : String(designValue.toLocaleString()))
+                ? `${formatNumber(designValue)} ${formatToleranceLabel(item.tolerance)}`
+                : String(formatNumber(designValue)))
               : item.standard;
 
             return (
diff --git a/src/components/production/WorkerScreen/MaterialInputModal.tsx b/src/components/production/WorkerScreen/MaterialInputModal.tsx
index 5163a080..7757e592 100644
--- a/src/components/production/WorkerScreen/MaterialInputModal.tsx
+++ b/src/components/production/WorkerScreen/MaterialInputModal.tsx
@@ -31,6 +31,7 @@ import { isNextRedirectError } from '@/lib/utils/redirect-error';
 import { getMaterialsForWorkOrder, registerMaterialInput, getMaterialsForItem, registerMaterialInputForItem, type MaterialForInput, type MaterialForItemInput } from './actions';
 import type { WorkOrder } from '../ProductionDashboard/types';
 import type { MaterialInput } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface MaterialInputModalProps {
   open: boolean;
@@ -55,7 +56,7 @@ interface MaterialGroup {
   lots: MaterialForInput[];
 }
 
-const fmtQty = (v: number) => parseFloat(String(v)).toLocaleString();
+const fmtQty = (v: number) => formatNumber(parseFloat(String(v)));
 
 export function MaterialInputModal({
   open,
diff --git a/src/components/production/WorkerScreen/WorkItemCard.tsx b/src/components/production/WorkerScreen/WorkItemCard.tsx
index 7019af1d..02a3c8be 100644
--- a/src/components/production/WorkerScreen/WorkItemCard.tsx
+++ b/src/components/production/WorkerScreen/WorkItemCard.tsx
@@ -32,6 +32,7 @@ import type {
   WorkStepData,
   MaterialListItem,
 } from './types';
+import { formatNumber } from '@/lib/utils/amount';
 
 interface WorkItemCardProps {
   item: WorkItemData;
@@ -91,7 +92,7 @@ export const WorkItemCard = memo(function WorkItemCard({
           <div className="flex items-center gap-1.5 text-sm text-gray-700">
             <span className="text-gray-500">제작 사이즈</span>
             <span className="font-medium">
-              {item.width.toLocaleString()} X {item.height.toLocaleString()} mm
+              {formatNumber(item.width)} X {formatNumber(item.height)} mm
             </span>
             <span className="font-medium text-gray-900">{item.quantity}개</span>
           </div>
@@ -205,7 +206,7 @@ export const WorkItemCard = memo(function WorkItemCard({
                       <TableRow key={mat.id}>
                         <TableCell className="text-center text-xs">{mat.lotNo}</TableCell>
                         <TableCell className="text-center text-xs">{mat.itemName}</TableCell>
-                        <TableCell className="text-center text-xs">{parseFloat(String(mat.quantity)).toLocaleString()}</TableCell>
+                        <TableCell className="text-center text-xs">{formatNumber(parseFloat(String(mat.quantity)))}</TableCell>
                         <TableCell className="text-center text-xs">{mat.unit}</TableCell>
                         <TableCell className="text-center">
                           <div className="flex items-center justify-center gap-1">
@@ -246,7 +247,7 @@ function ScreenCuttingInfo({ width, sheets }: { width: number; sheets: number })
     <div className="p-4 bg-gray-50 rounded-lg border border-gray-100">
       <p className="text-xs text-gray-400 mb-1.5">절단정보</p>
       <p className="text-base font-semibold text-gray-900">
-        폭 {width.toLocaleString()}mm X {sheets}장
+        폭 {formatNumber(width)}mm X {sheets}장
       </p>
     </div>
   );
@@ -265,7 +266,7 @@ function SlatExtraInfo({
   return (
     <div className="flex gap-2">
       <Badge variant="outline" className="text-xs px-2.5 py-1 border-gray-300">
-        길이 {length.toLocaleString()}mm
+        길이 {formatNumber(length)}mm
       </Badge>
       <Badge variant="outline" className="text-xs px-2.5 py-1 border-gray-300">
         슬랫 매수 {slatCount}장
@@ -317,7 +318,7 @@ function BendingExtraInfo({ info }: { info: BendingInfo }) {
               <div key={i} className="flex gap-2 text-xs">
                 <span className="text-gray-500 w-14">{i === 0 ? '길이별 수량' : ''}</span>
                 <span className="text-gray-900 font-medium">
-                  {lq.length.toLocaleString()}mm X {lq.quantity}개
+                  {formatNumber(lq.length)}mm X {lq.quantity}개
                 </span>
               </div>
             ))}
diff --git a/src/components/quality/InspectionManagement/documents/InspectionReportModal.tsx b/src/components/quality/InspectionManagement/documents/InspectionReportModal.tsx
index b154290d..e7e90cb3 100644
--- a/src/components/quality/InspectionManagement/documents/InspectionReportModal.tsx
+++ b/src/components/quality/InspectionManagement/documents/InspectionReportModal.tsx
@@ -26,6 +26,7 @@ import type {
 } from '../types';
 import type { FqcDocument, FqcTemplate } from '../fqcActions';
 import { buildReportDocumentDataForItem } from '../mockData';
+import { formatDate } from '@/lib/utils/date';
 
 interface InspectionReportModalProps {
   open: boolean;
@@ -215,7 +216,7 @@ export function InspectionReportModal({
 
   // PDF 메타 정보
   const pdfMeta = useFqcMode && fqcDocument
-    ? { documentNumber: fqcDocument.documentNo, createdDate: fqcDocument.createdAt.split('T')[0] }
+    ? { documentNumber: fqcDocument.documentNo, createdDate: formatDate(fqcDocument.createdAt) }
     : legacyCurrentData
       ? { documentNumber: legacyCurrentData.documentNumber, createdDate: legacyCurrentData.createdDate }
       : undefined;
@@ -246,7 +247,7 @@ export function InspectionReportModal({
             template={fqcTemplate}
             documentData={fqcDocument.data}
             documentNo={fqcDocument.documentNo}
-            createdDate={fqcDocument.createdAt.split('T')[0]}
+            createdDate={formatDate(fqcDocument.createdAt)}
             readonly={true}
           />
         ) : (
diff --git a/src/components/quotes/DiscountModal.tsx b/src/components/quotes/DiscountModal.tsx
index 4b618025..caae6405 100644
--- a/src/components/quotes/DiscountModal.tsx
+++ b/src/components/quotes/DiscountModal.tsx
@@ -12,6 +12,7 @@
 
 import { useState, useEffect, useCallback } from "react";
 import { Percent } from "lucide-react";
+import { formatNumber } from "@/lib/utils/amount";
 
 import {
   Dialog,
@@ -159,7 +160,7 @@ export function DiscountModal({
           <div className="space-y-2">
             <Label>공급가액</Label>
             <Input
-              value={supplyAmount.toLocaleString()}
+              value={formatNumber(supplyAmount)}
               disabled
               className="bg-gray-50 text-right font-medium"
             />
@@ -189,7 +190,7 @@ export function DiscountModal({
               <Input
                 type="text"
                 placeholder="0"
-                value={discountAmount ? parseInt(discountAmount).toLocaleString() : ""}
+                value={discountAmount ? formatNumber(parseInt(discountAmount)) : ""}
                 onChange={(e) => handleDiscountAmountChange(e.target.value.replace(/,/g, ""))}
                 className="pr-8 text-right"
               />
@@ -203,7 +204,7 @@ export function DiscountModal({
           <div className="space-y-2">
             <Label>할인 후 공급가액</Label>
             <Input
-              value={discountedAmount.toLocaleString()}
+              value={formatNumber(discountedAmount)}
               disabled
               className="bg-gray-50 text-right font-bold text-blue-600"
             />
diff --git a/src/components/quotes/FormulaViewModal.tsx b/src/components/quotes/FormulaViewModal.tsx
index f589cae2..3ed3feb4 100644
--- a/src/components/quotes/FormulaViewModal.tsx
+++ b/src/components/quotes/FormulaViewModal.tsx
@@ -8,6 +8,7 @@
 
 import { Calculator, ChevronDown, ChevronRight } from "lucide-react";
 import { useState } from "react";
+import { formatNumber } from "@/lib/utils/amount";
 import {
   Dialog,
   DialogContent,
@@ -131,11 +132,11 @@ function LocationDetail({ location }: { location: LocationItem }) {
         </div>
         <div className="text-right">
           <span className="text-sm text-gray-600">1개당 </span>
-          <span className="font-bold text-blue-600">{bom.grand_total.toLocaleString()}원</span>
+          <span className="font-bold text-blue-600">{formatNumber(bom.grand_total)}원</span>
           <span className="mx-2">×</span>
           <span className="text-sm">{location.quantity}개 =</span>
           <span className="font-bold text-green-600 text-lg ml-2">
-            {(bom.grand_total * location.quantity).toLocaleString()}원
+            {formatNumber(bom.grand_total * location.quantity)}원
           </span>
         </div>
       </div>
@@ -212,7 +213,7 @@ function FormulaTable({ formulas, stepName }: { formulas: FormulaItem[]; stepNam
             <tr key={i} className="border-b hover:bg-gray-50">
               <td className="p-2 border font-mono font-bold text-blue-600">{f.var}</td>
               <td className="p-2 border text-gray-600">{f.desc}</td>
-              <td className="p-2 border text-right font-mono">{typeof f.value === 'number' ? f.value.toLocaleString() : f.value}</td>
+              <td className="p-2 border text-right font-mono">{typeof f.value === 'number' ? formatNumber(f.value) : f.value}</td>
               <td className="p-2 border text-gray-500">{f.unit}</td>
             </tr>
           ))}
@@ -243,7 +244,7 @@ function FormulaTable({ formulas, stepName }: { formulas: FormulaItem[]; stepNam
               <td className="p-2 border font-mono text-purple-600">{f.formula}</td>
               <td className="p-2 border font-mono text-gray-600">{f.calculation}</td>
               <td className="p-2 border text-right">
-                <span className="font-mono font-bold">{typeof f.result === 'number' ? f.result.toLocaleString() : f.result}</span>
+                <span className="font-mono font-bold">{typeof f.result === 'number' ? formatNumber(f.result) : f.result}</span>
                 <span className="text-gray-500 text-xs ml-1">{f.unit}</span>
               </td>
             </tr>
@@ -273,9 +274,9 @@ function FormulaTable({ formulas, stepName }: { formulas: FormulaItem[]; stepNam
               <td className="p-2 border font-medium">{f.item}</td>
               <td className="p-2 border font-mono text-purple-600 text-xs">{f.qty_formula}</td>
               <td className="p-2 border text-right font-mono">{f.qty_result}</td>
-              <td className="p-2 border text-right font-mono">{f.unit_price?.toLocaleString()}</td>
+              <td className="p-2 border text-right font-mono">{formatNumber(f.unit_price)}</td>
               <td className="p-2 border font-mono text-gray-600 text-xs">{f.price_calc}</td>
-              <td className="p-2 border text-right font-mono font-bold">{f.total?.toLocaleString()}</td>
+              <td className="p-2 border text-right font-mono font-bold">{formatNumber(f.total)}</td>
             </tr>
           ))}
         </tbody>
@@ -299,7 +300,7 @@ function FormulaTable({ formulas, stepName }: { formulas: FormulaItem[]; stepNam
             <tr key={i} className="border-b hover:bg-gray-50">
               <td className="p-2 border font-medium">{f.category}</td>
               <td className="p-2 border text-gray-600 text-xs">{f.formula}</td>
-              <td className="p-2 border text-right font-mono font-bold">{f.result?.toLocaleString()}원</td>
+              <td className="p-2 border text-right font-mono font-bold">{typeof f.result === 'number' ? formatNumber(f.result) : f.result}원</td>
             </tr>
           ))}
         </tbody>
diff --git a/src/components/quotes/PurchaseOrderDocument.tsx b/src/components/quotes/PurchaseOrderDocument.tsx
index 30f63f7b..a670356d 100644
--- a/src/components/quotes/PurchaseOrderDocument.tsx
+++ b/src/components/quotes/PurchaseOrderDocument.tsx
@@ -8,6 +8,7 @@
 import { QuoteFormData } from "./types";
 import type { CompanyFormData } from "@/components/settings/CompanyInfoManagement/types";
 import { DocumentHeader, LotApprovalTable } from "@/components/document-system";
+import { formatNumber } from '@/lib/utils/amount';
 
 interface PurchaseOrderDocumentProps {
   quote: QuoteFormData;
@@ -232,7 +233,7 @@ export function PurchaseOrderDocument({ quote, companyInfo }: PurchaseOrderDocum
                 <td style={{ textAlign: 'center' }}>{item.no}</td>
                 <td>{item.name}</td>
                 <td>{item.spec}</td>
-                <td style={{ textAlign: 'right' }}>{item.length > 0 ? item.length.toLocaleString() : ''}</td>
+                <td style={{ textAlign: 'right' }}>{item.length > 0 ? formatNumber(item.length) : ''}</td>
                 <td style={{ textAlign: 'center', fontWeight: '600' }}>{item.quantity}</td>
                 <td>{item.note}</td>
               </tr>
diff --git a/src/components/quotes/QuoteDocument.tsx b/src/components/quotes/QuoteDocument.tsx
index e46e01a8..312b24bb 100644
--- a/src/components/quotes/QuoteDocument.tsx
+++ b/src/components/quotes/QuoteDocument.tsx
@@ -9,6 +9,7 @@
 import { QuoteFormData } from "./types";
 import type { CompanyFormData } from "@/components/settings/CompanyInfoManagement/types";
 import { DocumentHeader, SignatureSection } from "@/components/document-system";
+import { formatNumber } from "@/lib/utils/amount";
 
 interface QuoteDocumentProps {
   quote: QuoteFormData;
@@ -18,7 +19,7 @@ interface QuoteDocumentProps {
 export function QuoteDocument({ quote, companyInfo }: QuoteDocumentProps) {
   const formatAmount = (amount: number | undefined) => {
     if (amount === undefined || amount === null) return '0';
-    return amount.toLocaleString('ko-KR');
+    return formatNumber(amount);
   };
 
   const formatDate = (dateStr: string) => {
diff --git a/src/components/quotes/QuoteFooterBar.tsx b/src/components/quotes/QuoteFooterBar.tsx
index f7c1f1f9..1a97e410 100644
--- a/src/components/quotes/QuoteFooterBar.tsx
+++ b/src/components/quotes/QuoteFooterBar.tsx
@@ -11,6 +11,7 @@
 import { Save, Check, ArrowLeft, Loader2, FileText, Pencil, ClipboardList, Percent, Calculator } from "lucide-react";
 
 import { Button } from "../ui/button";
+import { formatNumber } from "@/lib/utils/amount";
 
 // =============================================================================
 // Props
@@ -92,7 +93,7 @@ export function QuoteFooterBar({
           <div>
             <p className="text-xs md:text-sm text-gray-600">예상 전체 견적금액</p>
             <p className="text-lg md:text-3xl font-bold text-blue-600">
-              {totalAmount.toLocaleString()}
+              {formatNumber(totalAmount)}
               <span className="text-sm md:text-lg font-normal text-gray-500 ml-1">원</span>
             </p>
           </div>
diff --git a/src/components/quotes/QuoteManagementClient.tsx b/src/components/quotes/QuoteManagementClient.tsx
index e48ad60c..49ec1b4a 100644
--- a/src/components/quotes/QuoteManagementClient.tsx
+++ b/src/components/quotes/QuoteManagementClient.tsx
@@ -226,15 +226,15 @@ export function QuoteManagementClient({
       // 테이블 컬럼
       columns: [
         { key: 'rowNumber', label: '번호', className: 'w-[60px] text-center' },
-        { key: 'quoteNumber', label: '견적번호', className: 'min-w-[120px]' },
-        { key: 'registrationDate', label: '접수일', className: 'w-[100px]' },
-        { key: 'status', label: '상태', className: 'w-[80px]' },
-        { key: 'productCategory', label: '제품분류', className: 'w-[100px]' },
-        { key: 'quantity', label: '수량', className: 'w-[60px] text-center' },
-        { key: 'amount', label: '금액', className: 'w-[120px] text-right' },
-        { key: 'client', label: '발주처', className: 'min-w-[100px]' },
-        { key: 'site', label: '현장명', className: 'min-w-[120px]' },
-        { key: 'manager', label: '담당자', className: 'w-[80px]' },
+        { key: 'quoteNumber', label: '견적번호', className: 'min-w-[120px]', sortable: true },
+        { key: 'registrationDate', label: '접수일', className: 'w-[100px]', sortable: true },
+        { key: 'status', label: '상태', className: 'w-[80px]', sortable: true },
+        { key: 'productCategory', label: '제품분류', className: 'w-[100px]', sortable: true },
+        { key: 'quantity', label: '수량', className: 'w-[60px] text-center', sortable: true },
+        { key: 'amount', label: '금액', className: 'w-[120px] text-right', sortable: true },
+        { key: 'client', label: '발주처', className: 'min-w-[100px]', sortable: true },
+        { key: 'site', label: '현장명', className: 'min-w-[120px]', sortable: true },
+        { key: 'manager', label: '담당자', className: 'w-[80px]', sortable: true },
         { key: 'remarks', label: '비고', className: 'min-w-[150px]' },
         { key: 'actions', label: '작업', className: 'w-[100px]' },
       ],
diff --git a/src/components/quotes/QuotePreviewContent.tsx b/src/components/quotes/QuotePreviewContent.tsx
index 3d399121..b9ae7c20 100644
--- a/src/components/quotes/QuotePreviewContent.tsx
+++ b/src/components/quotes/QuotePreviewContent.tsx
@@ -10,6 +10,7 @@
 
 import React from 'react';
 import type { QuoteFormDataV2 } from './QuoteRegistration';
+import { formatNumber } from '@/lib/utils/amount';
 import type { BomCalculationResultItem } from './types';
 
 // 양식 타입
@@ -212,10 +213,10 @@ export function QuotePreviewContent({
                 <td className="border-r border-gray-300 px-2 py-1 text-center">{loc.quantity}</td>
                 <td className="border-r border-gray-300 px-2 py-1 text-center">SET</td>
                 <td className="border-r border-gray-300 px-2 py-1 text-right">
-                  {(loc.unitPrice || 0).toLocaleString()}
+                  {formatNumber(loc.unitPrice || 0)}
                 </td>
                 <td className="px-2 py-1 text-right">
-                  {(loc.totalPrice || 0).toLocaleString()}
+                  {formatNumber(loc.totalPrice || 0)}
                 </td>
               </tr>
             ))}
@@ -231,7 +232,7 @@ export function QuotePreviewContent({
               </td>
               <td className="border-r border-gray-300 px-2 py-1"></td>
               <td className="border-r border-gray-300 px-2 py-1"></td>
-              <td className="px-2 py-1 text-right">{subtotal.toLocaleString()}</td>
+              <td className="px-2 py-1 text-right">{formatNumber(subtotal)}</td>
             </tr>
 
             {/* 할인율 */}
@@ -250,7 +251,7 @@ export function QuotePreviewContent({
                 할인금액
               </td>
               <td className="px-2 py-1 text-right">
-                {hasDiscount ? `-${discountAmount.toLocaleString()}` : '0'}
+                {hasDiscount ? `-${formatNumber(discountAmount)}` : '0'}
               </td>
             </tr>
 
@@ -259,7 +260,7 @@ export function QuotePreviewContent({
               <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50">
                 할인 후 금액
               </td>
-              <td className="px-2 py-1 text-right">{afterDiscount.toLocaleString()}</td>
+              <td className="px-2 py-1 text-right">{formatNumber(afterDiscount)}</td>
             </tr>
 
             {/* 부가세 포함일 때 추가 행들 */}
@@ -269,13 +270,13 @@ export function QuotePreviewContent({
                   <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50">
                     부가가치세 합계
                   </td>
-                  <td className="px-2 py-1 text-right">{vat.toLocaleString()}</td>
+                  <td className="px-2 py-1 text-right">{formatNumber(vat)}</td>
                 </tr>
                 <tr>
                   <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50 font-semibold">
                     총 견적금액
                   </td>
-                  <td className="px-2 py-1 text-right font-semibold">{grandTotal.toLocaleString()}</td>
+                  <td className="px-2 py-1 text-right font-semibold">{formatNumber(grandTotal)}</td>
                 </tr>
               </>
             )}
@@ -289,7 +290,7 @@ export function QuotePreviewContent({
           합계금액 ({vatIncluded ? '부가세 포함' : '부가세 별도'})
         </span>
         <span className="text-xl font-bold">
-          ₩ {grandTotal.toLocaleString()}
+          ₩ {formatNumber(grandTotal)}
         </span>
       </div>
 
@@ -346,10 +347,10 @@ export function QuotePreviewContent({
                             {item.unit || 'EA'}
                           </td>
                           <td className="border-r border-gray-300 px-2 py-1 text-right">
-                            {item.unit_price.toLocaleString()}
+                            {formatNumber(item.unit_price)}
                           </td>
                           <td className="px-2 py-1 text-right">
-                            {item.total_price.toLocaleString()}
+                            {formatNumber(item.total_price)}
                           </td>
                         </tr>
                       ))
@@ -372,10 +373,10 @@ export function QuotePreviewContent({
                       </td>
                       <td className="border-r border-gray-300 px-2 py-1"></td>
                       <td className="border-r border-gray-300 px-2 py-1 text-right">
-                        {(loc.bomResult?.grand_total || 0).toLocaleString()}
+                        {formatNumber(loc.bomResult?.grand_total || 0)}
                       </td>
                       <td className="px-2 py-1 text-right font-semibold">
-                        {(locationSubtotal * loc.quantity).toLocaleString()}
+                        {formatNumber(locationSubtotal * loc.quantity)}
                       </td>
                     </tr>
                   </React.Fragment>
@@ -388,7 +389,7 @@ export function QuotePreviewContent({
                   총 합계
                 </td>
                 <td className="px-2 py-2 text-right font-bold text-lg">
-                  {subtotal.toLocaleString()}
+                  {formatNumber(subtotal)}
                 </td>
               </tr>
             </tbody>
diff --git a/src/components/quotes/QuoteRegistration.tsx b/src/components/quotes/QuoteRegistration.tsx
index 84d19d0b..701f3d53 100644
--- a/src/components/quotes/QuoteRegistration.tsx
+++ b/src/components/quotes/QuoteRegistration.tsx
@@ -53,6 +53,7 @@ import { useDevFill } from "@/components/dev/useDevFill";
 import type { Vendor } from "../accounting/VendorManagement";
 import type { BomMaterial, CalculationResults, BomCalculationResultItem } from "./types";
 import { getLocalDateString, getDateAfterDays } from "@/lib/utils/date";
+import { formatNumber } from "@/lib/utils/amount";
 
 // =============================================================================
 // 타입 정의
@@ -322,7 +323,7 @@ export function QuoteRegistration({
   // 할인 적용 핸들러
   const handleApplyDiscount = useCallback((rate: number, amount: number) => {
     setFormData(prev => ({ ...prev, discountRate: rate, discountAmount: amount }));
-    toast.success(`할인이 적용되었습니다. (${rate.toFixed(1)}%, ${amount.toLocaleString()}원)`);
+    toast.success(`할인이 적용되었습니다. (${rate.toFixed(1)}%, ${formatNumber(amount)}원)`);
   }, []);
 
   // 개소별 합계
diff --git a/src/components/quotes/QuoteSummaryPanel.tsx b/src/components/quotes/QuoteSummaryPanel.tsx
index 22271695..9cb36844 100644
--- a/src/components/quotes/QuoteSummaryPanel.tsx
+++ b/src/components/quotes/QuoteSummaryPanel.tsx
@@ -12,6 +12,7 @@ import { useMemo } from "react";
 import { Coins } from "lucide-react";
 
 import { Card, CardContent, CardHeader, CardTitle } from "../ui/card";
+import { formatNumber } from "@/lib/utils/amount";
 
 import type { LocationItem } from "./QuoteRegistration";
 
@@ -175,11 +176,11 @@ export function QuoteSummaryPanel({
                     <div className="text-right">
                       <p className="text-xs text-gray-500">상세소계</p>
                       <p className="font-bold text-blue-600">
-                        {loc.totalPrice.toLocaleString()}
+                        {formatNumber(loc.totalPrice)}
                       </p>
                       {loc.unitPrice > 0 && (
                         <p className="text-xs text-gray-400">
-                          수량 적용: {(loc.unitPrice * loc.quantity).toLocaleString()}
+                          수량 적용: {formatNumber(loc.unitPrice * loc.quantity)}
                         </p>
                       )}
                     </div>
@@ -221,7 +222,7 @@ export function QuoteSummaryPanel({
                       <div className="flex items-center gap-2">
                         <span className="text-xs text-gray-500">({category.count}개)</span>
                         <span className="font-bold text-blue-600">
-                          {category.amount.toLocaleString()}
+                          {formatNumber(category.amount)}
                         </span>
                       </div>
                     </div>
@@ -232,11 +233,11 @@ export function QuoteSummaryPanel({
                           <div>
                             <span className="text-sm text-gray-700">{item.name}</span>
                             <p className="text-xs text-gray-400">
-                              수량: {item.quantity} × 단가: {item.unitPrice.toLocaleString()}
+                              수량: {item.quantity} × 단가: {formatNumber(item.unitPrice)}
                             </p>
                           </div>
                           <span className="text-sm font-medium text-blue-600">
-                            {item.totalPrice.toLocaleString()}
+                            {formatNumber(item.totalPrice)}
                           </span>
                         </div>
                       ))}
@@ -258,7 +259,7 @@ export function QuoteSummaryPanel({
             <div>
               <p className="text-sm text-gray-400">예상 견적금액</p>
               <p className="text-4xl font-bold text-blue-400">
-                {totalAmount.toLocaleString()}
+                {formatNumber(totalAmount)}
                 <span className="text-xl ml-1">원</span>
               </p>
             </div>
diff --git a/src/components/quotes/QuoteTransactionModal.tsx b/src/components/quotes/QuoteTransactionModal.tsx
index 6ab8bd6c..c3640d87 100644
--- a/src/components/quotes/QuoteTransactionModal.tsx
+++ b/src/components/quotes/QuoteTransactionModal.tsx
@@ -13,6 +13,7 @@
 
 import { DocumentViewer } from '@/components/document-system';
 import { getTodayString } from '@/lib/utils/date';
+import { formatNumber } from '@/lib/utils/amount';
 import type { QuoteFormDataV2 } from './QuoteRegistration';
 
 interface QuoteTransactionModalProps {
@@ -222,10 +223,10 @@ export function QuoteTransactionModal({
                     <td className="border-r border-gray-300 px-2 py-1 text-center">{loc.quantity || 1}</td>
                     <td className="border-r border-gray-300 px-2 py-1 text-center">SET</td>
                     <td className="border-r border-gray-300 px-2 py-1 text-right">
-                      {(loc.unitPrice || 0).toLocaleString()}
+                      {formatNumber(loc.unitPrice || 0)}
                     </td>
                     <td className="px-2 py-1 text-right">
-                      {(loc.totalPrice || 0).toLocaleString()}
+                      {formatNumber(loc.totalPrice || 0)}
                     </td>
                   </tr>
                 ))
@@ -248,7 +249,7 @@ export function QuoteTransactionModal({
                 </td>
                 <td className="border-r border-gray-300 px-2 py-1"></td>
                 <td className="border-r border-gray-300 px-2 py-1"></td>
-                <td className="px-2 py-1 text-right">{subtotal.toLocaleString()}</td>
+                <td className="px-2 py-1 text-right">{formatNumber(subtotal)}</td>
               </tr>
 
               {/* 할인율 */}
@@ -267,7 +268,7 @@ export function QuoteTransactionModal({
                   할인금액
                 </td>
                 <td className="px-2 py-1 text-right">
-                  {hasDiscount ? discountAmount.toLocaleString() : '0'}
+                  {hasDiscount ? formatNumber(discountAmount) : '0'}
                 </td>
               </tr>
 
@@ -276,7 +277,7 @@ export function QuoteTransactionModal({
                 <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50">
                   할인 후 금액
                 </td>
-                <td className="px-2 py-1 text-right">{afterDiscount.toLocaleString()}</td>
+                <td className="px-2 py-1 text-right">{formatNumber(afterDiscount)}</td>
               </tr>
 
               {/* 부가세 포함일 때 추가 행들 */}
@@ -286,13 +287,13 @@ export function QuoteTransactionModal({
                     <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50">
                       부가가치세 합계
                     </td>
-                    <td className="px-2 py-1 text-right">{vat.toLocaleString()}</td>
+                    <td className="px-2 py-1 text-right">{formatNumber(vat)}</td>
                   </tr>
                   <tr>
                     <td colSpan={9} className="border-r border-gray-300 px-2 py-1 text-center bg-gray-50 font-semibold">
                       총 금액
                     </td>
-                    <td className="px-2 py-1 text-right font-semibold">{grandTotal.toLocaleString()}</td>
+                    <td className="px-2 py-1 text-right font-semibold">{formatNumber(grandTotal)}</td>
                   </tr>
                 </>
               )}
@@ -306,7 +307,7 @@ export function QuoteTransactionModal({
             합계금액 ({vatIncluded ? '부가세 포함' : '부가세 별도'})
           </span>
           <span className="text-xl font-bold">
-            ₩ {grandTotal.toLocaleString()}
+            ₩ {formatNumber(grandTotal)}
           </span>
         </div>
 
diff --git a/src/components/settings/AccountManagement/AccountDetail.tsx b/src/components/settings/AccountManagement/AccountDetail.tsx
index 8ef47595..78757d54 100644
--- a/src/components/settings/AccountManagement/AccountDetail.tsx
+++ b/src/components/settings/AccountManagement/AccountDetail.tsx
@@ -17,6 +17,7 @@ import {
   SelectValue,
 } from '@/components/ui/select';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { toast } from 'sonner';
@@ -39,7 +40,11 @@ export function AccountDetail({ account, mode: initialMode }: AccountDetailProps
   const router = useRouter();
   const searchParams = useSearchParams();
   const [mode, setMode] = useState(initialMode);
-  const [showDeleteDialog, setShowDeleteDialog] = useState(false);
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => deleteBankAccount(Number(id)),
+    onSuccess: () => router.push('/ko/settings/accounts'),
+    entityName: '계좌',
+  });
 
   // URL에서 mode 파라미터 확인
   useEffect(() => {
@@ -99,21 +104,6 @@ export function AccountDetail({ account, mode: initialMode }: AccountDetailProps
     }
   };
 
-  const handleDelete = () => {
-    setShowDeleteDialog(true);
-  };
-
-  const handleConfirmDelete = async () => {
-    if (!account?.id) return;
-    const result = await deleteBankAccount(account.id);
-    if (result.success) {
-      toast.success('계좌가 삭제되었습니다.');
-      router.push('/ko/settings/accounts');
-    } else {
-      toast.error(result.error || '계좌 삭제에 실패했습니다.');
-    }
-  };
-
   const handleCancel = () => {
     if (isCreateMode) {
       router.push('/ko/settings/accounts');
@@ -202,7 +192,7 @@ export function AccountDetail({ account, mode: initialMode }: AccountDetailProps
               목록으로
             </Button>
             <div className="flex items-center gap-2">
-              <Button variant="outline" onClick={handleDelete} className="text-destructive hover:bg-destructive hover:text-destructive-foreground">
+              <Button variant="outline" onClick={() => account?.id && deleteDialog.single.open(String(account.id))} className="text-destructive hover:bg-destructive hover:text-destructive-foreground">
                 <Trash2 className="w-4 h-4 mr-2" />
                 삭제
               </Button>
@@ -216,8 +206,8 @@ export function AccountDetail({ account, mode: initialMode }: AccountDetailProps
 
         {/* 삭제 확인 다이얼로그 */}
         <DeleteConfirmDialog
-          open={showDeleteDialog}
-          onOpenChange={setShowDeleteDialog}
+          open={deleteDialog.single.isOpen}
+          onOpenChange={deleteDialog.single.onOpenChange}
           description={
             <>
               계좌를 정말 삭제하시겠습니까?
@@ -227,7 +217,8 @@ export function AccountDetail({ account, mode: initialMode }: AccountDetailProps
               </span>
             </>
           }
-          onConfirm={handleConfirmDelete}
+          onConfirm={deleteDialog.single.confirm}
+          loading={deleteDialog.isPending}
         />
       </PageLayout>
     );
diff --git a/src/components/settings/PaymentHistoryManagement/PaymentHistoryClient.tsx b/src/components/settings/PaymentHistoryManagement/PaymentHistoryClient.tsx
index b4ca9b93..b86c14af 100644
--- a/src/components/settings/PaymentHistoryManagement/PaymentHistoryClient.tsx
+++ b/src/components/settings/PaymentHistoryManagement/PaymentHistoryClient.tsx
@@ -29,6 +29,7 @@ import {
 } from '@/components/templates/UniversalListPage';
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
 import { getPayments } from './actions';
+import { formatNumber } from '@/lib/utils/amount';
 import type { PaymentHistory, SortOption } from './types';
 import { isNextRedirectError } from '@/lib/utils/redirect-error';
 
@@ -147,7 +148,7 @@ export function PaymentHistoryClient({
             </TableCell>
             {/* 금액 */}
             <TableCell className="text-right font-medium">
-              {item.amount.toLocaleString()}원
+              {formatNumber(item.amount)}원
             </TableCell>
             {/* 거래명세서 */}
             <TableCell className="text-center">
@@ -190,7 +191,7 @@ export function PaymentHistoryClient({
                 <InfoField label="결제일" value={item.paymentDate} />
                 <InfoField label="구독명" value={item.subscriptionName} />
                 <InfoField label="결제 수단" value={item.paymentMethod} />
-                <InfoField label="금액" value={`${item.amount.toLocaleString()}원`} />
+                <InfoField label="금액" value={`${formatNumber(item.amount)}원`} />
                 <div className="col-span-2">
                   <InfoField
                     label="구독 기간"
diff --git a/src/components/settings/PaymentHistoryManagement/index.tsx b/src/components/settings/PaymentHistoryManagement/index.tsx
index cd53a3ae..bf6e9e70 100644
--- a/src/components/settings/PaymentHistoryManagement/index.tsx
+++ b/src/components/settings/PaymentHistoryManagement/index.tsx
@@ -18,6 +18,7 @@ import {
   type TableColumn,
 } from '@/components/templates/UniversalListPage';
 import { ListMobileCard, InfoField } from '@/components/organisms/MobileCard';
+import { formatNumber } from '@/lib/utils/amount';
 import type { PaymentHistory, SortOption } from './types';
 
 interface PaymentHistoryManagementProps {
@@ -121,7 +122,7 @@ export function PaymentHistoryManagement({
         </TableCell>
         {/* 금액 */}
         <TableCell className="text-right font-medium">
-          {item.amount.toLocaleString()}
+          {formatNumber(item.amount)}
         </TableCell>
         {/* 거래명세서 */}
         <TableCell className="text-center">
@@ -159,7 +160,7 @@ export function PaymentHistoryManagement({
             <InfoField label="결제일" value={item.paymentDate} />
             <InfoField label="구독명" value={item.subscriptionName} />
             <InfoField label="결제 수단" value={item.paymentMethod} />
-            <InfoField label="금액" value={`${item.amount.toLocaleString()}원`} />
+            <InfoField label="금액" value={`${formatNumber(item.amount)}원`} />
             <div className="col-span-2">
               <InfoField
                 label="구독 기간"
diff --git a/src/components/settings/PaymentHistoryManagement/utils.ts b/src/components/settings/PaymentHistoryManagement/utils.ts
index 17eb4d27..12590b68 100644
--- a/src/components/settings/PaymentHistoryManagement/utils.ts
+++ b/src/components/settings/PaymentHistoryManagement/utils.ts
@@ -1,5 +1,6 @@
 import type { PaymentApiData, PaymentHistory, PaymentStatus } from './types';
 import { PAYMENT_METHOD_LABELS } from './types';
+import { formatDate } from '@/lib/utils/date';
 
 // ===== API → Frontend 변환 =====
 export function transformApiToFrontend(apiData: PaymentApiData): PaymentHistory {
@@ -15,7 +16,7 @@ export function transformApiToFrontend(apiData: PaymentApiData): PaymentHistory
 
   return {
     id: String(apiData.id),
-    paymentDate: apiData.paid_at?.split('T')[0] || apiData.created_at.split('T')[0],
+    paymentDate: apiData.paid_at?.split('T')[0] || formatDate(apiData.created_at),
     subscriptionName: plan?.name || '구독',
     paymentMethod: paymentMethodLabel,
     subscriptionPeriod: {
diff --git a/src/components/settings/PermissionManagement/PermissionDetailClient.tsx b/src/components/settings/PermissionManagement/PermissionDetailClient.tsx
index 218d4ce2..c6d422ef 100644
--- a/src/components/settings/PermissionManagement/PermissionDetailClient.tsx
+++ b/src/components/settings/PermissionManagement/PermissionDetailClient.tsx
@@ -32,6 +32,7 @@ import {
   TableRow,
 } from '@/components/ui/table';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { PageHeader } from '@/components/organisms/PageHeader';
 import { PageLayout } from '@/components/organisms/PageLayout';
 import { ServerErrorPage } from '@/components/common/ServerErrorPage';
@@ -144,10 +145,8 @@ export function PermissionDetailClient({ permissionId, isNew = false, mode = 'vi
 
   // UI 상태
   const [expandedMenus, setExpandedMenus] = useState<Set<number>>(new Set());
-  const [deleteDialogOpen, setDeleteDialogOpen] = useState(false);
   const [isLoading, setIsLoading] = useState(true);
   const [isSaving, setIsSaving] = useState(false);
-  const [isDeleting, setIsDeleting] = useState(false);
   const [isTogglingPermission, setIsTogglingPermission] = useState(false);
 
   // 데이터 로드
@@ -373,28 +372,11 @@ export function PermissionDetailClient({ permissionId, isNew = false, mode = 'vi
   };
 
   // 삭제
-  const handleDelete = () => setDeleteDialogOpen(true);
-
-  const confirmDelete = async () => {
-    if (!role) return;
-
-    setIsDeleting(true);
-    try {
-      const result = await deleteRole(role.id);
-      if (result.success) {
-        toast.success('역할이 삭제되었습니다.');
-        handleBack();
-      } else {
-        toast.error(result.error || '역할 삭제 실패');
-      }
-    } catch (error) {
-      if (isNextRedirectError(error)) throw error;
-      toast.error(error instanceof Error ? error.message : '삭제 중 오류 발생');
-    } finally {
-      setIsDeleting(false);
-      setDeleteDialogOpen(false);
-    }
-  };
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => deleteRole(Number(id)),
+    onSuccess: handleBack,
+    entityName: '역할',
+  });
 
   // 메뉴의 권한 상태 가져오기
   const getMenuPermission = (menuId: number, permType: string): boolean => {
@@ -664,7 +646,7 @@ export function PermissionDetailClient({ permissionId, isNew = false, mode = 'vi
               </Button>
               <Button
                 variant="outline"
-                onClick={handleDelete}
+                onClick={() => role && deleteDialog.single.open(String(role.id))}
                 size="sm"
                 className="text-destructive hover:bg-destructive hover:text-destructive-foreground md:size-default"
               >
@@ -679,9 +661,9 @@ export function PermissionDetailClient({ permissionId, isNew = false, mode = 'vi
       {/* 삭제 확인 다이얼로그 */}
       {!isNew && role && (
         <DeleteConfirmDialog
-          open={deleteDialogOpen}
-          onOpenChange={setDeleteDialogOpen}
-          onConfirm={confirmDelete}
+          open={deleteDialog.single.isOpen}
+          onOpenChange={deleteDialog.single.onOpenChange}
+          onConfirm={deleteDialog.single.confirm}
           title="역할 삭제"
           description={
             <>
@@ -692,7 +674,7 @@ export function PermissionDetailClient({ permissionId, isNew = false, mode = 'vi
               </span>
             </>
           }
-          loading={isDeleting}
+          loading={deleteDialog.isPending}
         />
       )}
     </PageLayout>
diff --git a/src/components/settings/RankManagement/index.tsx b/src/components/settings/RankManagement/index.tsx
index 07040b41..90365ba9 100644
--- a/src/components/settings/RankManagement/index.tsx
+++ b/src/components/settings/RankManagement/index.tsx
@@ -10,6 +10,7 @@ import { Input } from '@/components/ui/input';
 import { Card, CardContent } from '@/components/ui/card';
 import { RankDialog } from './RankDialog';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { toast } from 'sonner';
 import type { Rank } from './types';
 import {
@@ -36,8 +37,17 @@ export function RankManagement() {
   const [selectedRank, setSelectedRank] = useState<Rank | undefined>();
 
   // 삭제 확인 다이얼로그
-  const [deleteDialogOpen, setDeleteDialogOpen] = useState(false);
-  const [rankToDelete, setRankToDelete] = useState<Rank | null>(null);
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => {
+      const numId = Number(id);
+      const result = await deleteRank(numId);
+      if (result.success) {
+        setRanks(prev => prev.filter(r => r.id !== numId));
+      }
+      return result;
+    },
+    entityName: '직급',
+  });
 
   // 드래그 상태
   const [draggedItem, setDraggedItem] = useState<number | null>(null);
@@ -96,36 +106,6 @@ export function RankManagement() {
     setDialogOpen(true);
   };
 
-  // 직급 삭제 확인
-  const handleDelete = (rank: Rank) => {
-    setRankToDelete(rank);
-    setDeleteDialogOpen(true);
-  };
-
-  // 삭제 실행
-  const confirmDelete = async () => {
-    if (!rankToDelete || isSubmitting) return;
-
-    try {
-      setIsSubmitting(true);
-      const result = await deleteRank(rankToDelete.id);
-      if (result.success) {
-        setRanks(prev => prev.filter(r => r.id !== rankToDelete.id));
-        toast.success('직급이 삭제되었습니다.');
-      } else {
-        toast.error(result.error || '직급 삭제에 실패했습니다.');
-      }
-    } catch (error) {
-      if (isNextRedirectError(error)) throw error;
-      console.error('직급 삭제 실패:', error);
-      toast.error('직급 삭제에 실패했습니다.');
-    } finally {
-      setIsSubmitting(false);
-      setDeleteDialogOpen(false);
-      setRankToDelete(null);
-    }
-  };
-
   // 다이얼로그 제출
   const handleDialogSubmit = async (name: string) => {
     if (dialogMode === 'edit' && selectedRank) {
@@ -292,9 +272,9 @@ export function RankManagement() {
                       <Button
                         variant="ghost"
                         size="sm"
-                        onClick={() => handleDelete(rank)}
+                        onClick={() => deleteDialog.single.open(String(rank.id))}
                         className="h-8 w-8 p-0 text-destructive hover:text-destructive"
-                        disabled={isSubmitting}
+                        disabled={deleteDialog.isPending}
                       >
                         <Trash2 className="h-4 w-4" />
                         <span className="sr-only">삭제</span>
@@ -331,20 +311,20 @@ export function RankManagement() {
 
       {/* 삭제 확인 다이얼로그 */}
       <DeleteConfirmDialog
-        open={deleteDialogOpen}
-        onOpenChange={setDeleteDialogOpen}
-        onConfirm={confirmDelete}
+        open={deleteDialog.single.isOpen}
+        onOpenChange={deleteDialog.single.onOpenChange}
+        onConfirm={deleteDialog.single.confirm}
         title="직급 삭제"
         description={
           <>
-            &quot;{rankToDelete?.name}&quot; 직급을 삭제하시겠습니까?
+            &quot;{ranks.find(r => String(r.id) === deleteDialog.single.targetId)?.name}&quot; 직급을 삭제하시겠습니까?
             <br />
             <span className="text-destructive">
               이 직급을 사용 중인 사원이 있으면 해당 사원의 직급이 초기화됩니다.
             </span>
           </>
         }
-        loading={isSubmitting}
+        loading={deleteDialog.isPending}
       />
     </PageLayout>
   );
diff --git a/src/components/settings/SubscriptionManagement/SubscriptionManagement.tsx b/src/components/settings/SubscriptionManagement/SubscriptionManagement.tsx
index 4187abb1..971aa4b1 100644
--- a/src/components/settings/SubscriptionManagement/SubscriptionManagement.tsx
+++ b/src/components/settings/SubscriptionManagement/SubscriptionManagement.tsx
@@ -12,7 +12,7 @@ import { PageHeader } from '@/components/organisms/PageHeader';
 import type { SubscriptionInfo } from './types';
 import { PLAN_LABELS } from './types';
 import { requestDataExport, cancelSubscription } from './actions';
-import { formatAmountWon as formatCurrency } from '@/lib/utils/amount';
+import { formatAmountWon as formatCurrency, formatNumber } from '@/lib/utils/amount';
 
 // ===== 기본 저장공간 (10GB) =====
 const DEFAULT_STORAGE_LIMIT = 10 * 1024 * 1024 * 1024; // 10GB in bytes
@@ -208,7 +208,7 @@ export function SubscriptionManagement({ initialData }: SubscriptionManagementPr
                     <Progress value={apiProgress} className="h-2" />
                   </div>
                   <div className="text-sm text-blue-600 min-w-[100px] text-right">
-                    {apiCallsUsed.toLocaleString()} / {apiCallsLimit.toLocaleString()}
+                    {formatNumber(apiCallsUsed)} / {formatNumber(apiCallsLimit)}
                   </div>
                 </div>
               </div>
diff --git a/src/components/settings/TitleManagement/index.tsx b/src/components/settings/TitleManagement/index.tsx
index a83e8f3a..973bdc26 100644
--- a/src/components/settings/TitleManagement/index.tsx
+++ b/src/components/settings/TitleManagement/index.tsx
@@ -10,6 +10,7 @@ import { Input } from '@/components/ui/input';
 import { Card, CardContent } from '@/components/ui/card';
 import { TitleDialog } from './TitleDialog';
 import { DeleteConfirmDialog } from '@/components/ui/confirm-dialog';
+import { useDeleteDialog } from '@/hooks/useDeleteDialog';
 import { toast } from 'sonner';
 import type { Title } from './types';
 import {
@@ -36,8 +37,17 @@ export function TitleManagement() {
   const [selectedTitle, setSelectedTitle] = useState<Title | undefined>();
 
   // 삭제 확인 다이얼로그
-  const [deleteDialogOpen, setDeleteDialogOpen] = useState(false);
-  const [titleToDelete, setTitleToDelete] = useState<Title | null>(null);
+  const deleteDialog = useDeleteDialog({
+    onDelete: async (id) => {
+      const numId = Number(id);
+      const result = await deleteTitle(numId);
+      if (result.success) {
+        setTitles(prev => prev.filter(t => t.id !== numId));
+      }
+      return result;
+    },
+    entityName: '직책',
+  });
 
   // 드래그 상태
   const [draggedItem, setDraggedItem] = useState<number | null>(null);
@@ -96,36 +106,6 @@ export function TitleManagement() {
     setDialogOpen(true);
   };
 
-  // 직책 삭제 확인
-  const handleDelete = (title: Title) => {
-    setTitleToDelete(title);
-    setDeleteDialogOpen(true);
-  };
-
-  // 삭제 실행
-  const confirmDelete = async () => {
-    if (!titleToDelete || isSubmitting) return;
-
-    try {
-      setIsSubmitting(true);
-      const result = await deleteTitle(titleToDelete.id);
-      if (result.success) {
-        setTitles(prev => prev.filter(t => t.id !== titleToDelete.id));
-        toast.success('직책이 삭제되었습니다.');
-      } else {
-        toast.error(result.error || '직책 삭제에 실패했습니다.');
-      }
-    } catch (error) {
-      if (isNextRedirectError(error)) throw error;
-      console.error('직책 삭제 실패:', error);
-      toast.error('직책 삭제에 실패했습니다.');
-    } finally {
-      setIsSubmitting(false);
-      setDeleteDialogOpen(false);
-      setTitleToDelete(null);
-    }
-  };
-
   // 다이얼로그 제출
   const handleDialogSubmit = async (name: string) => {
     if (dialogMode === 'edit' && selectedTitle) {
@@ -292,9 +272,9 @@ export function TitleManagement() {
                       <Button
                         variant="ghost"
                         size="sm"
-                        onClick={() => handleDelete(title)}
+                        onClick={() => deleteDialog.single.open(String(title.id))}
                         className="h-8 w-8 p-0 text-destructive hover:text-destructive"
-                        disabled={isSubmitting}
+                        disabled={deleteDialog.isPending}
                       >
                         <Trash2 className="h-4 w-4" />
                         <span className="sr-only">삭제</span>
@@ -331,20 +311,20 @@ export function TitleManagement() {
 
       {/* 삭제 확인 다이얼로그 */}
       <DeleteConfirmDialog
-        open={deleteDialogOpen}
-        onOpenChange={setDeleteDialogOpen}
-        onConfirm={confirmDelete}
+        open={deleteDialog.single.isOpen}
+        onOpenChange={deleteDialog.single.onOpenChange}
+        onConfirm={deleteDialog.single.confirm}
         title="직책 삭제"
         description={
           <>
-            &quot;{titleToDelete?.name}&quot; 직책을 삭제하시겠습니까?
+            &quot;{titles.find(t => String(t.id) === deleteDialog.single.targetId)?.name}&quot; 직책을 삭제하시겠습니까?
             <br />
             <span className="text-destructive">
               이 직책을 사용 중인 사원이 있으면 해당 사원의 직책이 초기화됩니다.
             </span>
           </>
         }
-        loading={isSubmitting}
+        loading={deleteDialog.isPending}
       />
     </PageLayout>
   );
diff --git a/src/components/templates/IntegratedListTemplateV2.tsx b/src/components/templates/IntegratedListTemplateV2.tsx
index 3020c702..e5406062 100644
--- a/src/components/templates/IntegratedListTemplateV2.tsx
+++ b/src/components/templates/IntegratedListTemplateV2.tsx
@@ -26,6 +26,7 @@ import { ScreenVersionHistory } from "@/components/organisms/ScreenVersionHistor
 import { TabChip } from "@/components/atoms/TabChip";
 import { MultiSelectCombobox } from "@/components/ui/multi-select-combobox";
 import { MobileFilter, FilterFieldConfig, FilterValues } from "@/components/molecules/MobileFilter";
+import { formatNumber } from '@/lib/utils/amount';
 
 /**
  * 기본 통합 목록_버젼2
@@ -904,13 +905,13 @@ export function IntegratedListTemplateV2<T = any>({
                               </Button>
                             )}
                             <span className="text-xs text-muted-foreground">
-                              {loadedCount.toLocaleString()} / {totalDataCount.toLocaleString()}
+                              {formatNumber(loadedCount)} / {formatNumber(totalDataCount)}
                             </span>
                           </div>
                         </>
                       ) : (
                         <div className="text-center py-4 text-sm text-muted-foreground">
-                          모든 항목을 불러왔습니다 ({totalDataCount.toLocaleString()}개)
+                          모든 항목을 불러왔습니다 ({formatNumber(totalDataCount)}개)
                         </div>
                       )}
                     </div>
diff --git a/src/components/templates/UniversalListPage/index.tsx b/src/components/templates/UniversalListPage/index.tsx
index 5574bbb8..d1d08265 100644
--- a/src/components/templates/UniversalListPage/index.tsx
+++ b/src/components/templates/UniversalListPage/index.tsx
@@ -120,13 +120,35 @@ export function UniversalListPage<T>({
 
   const filteredData = useMemo(() => {
     if (!config.clientSideFiltering) {
-      // 서버 사이드 모드: searchFilter가 정의되어 있으면 클라이언트 사이드 검색 적용 (백엔드 검색 미지원 대비)
+      // 서버 사이드 모드
+      let serverData = rawData;
+
+      // searchFilter가 정의되어 있으면 클라이언트 사이드 검색 적용 (백엔드 검색 미지원 대비)
       if (debouncedSearchValue && config.searchFilter) {
-        return rawData.filter((item) =>
+        serverData = rawData.filter((item) =>
           config.searchFilter!(item, debouncedSearchValue)
         );
       }
-      return rawData;
+
+      // 서버 사이드에서도 컬럼 정렬 지원 (onSortChange 미정의 시 클라이언트 사이드 정렬)
+      if (sortBy && !config.onSortChange) {
+        serverData = [...serverData].sort((a, b) => {
+          const aValue = (a as Record<string, unknown>)[sortBy];
+          const bValue = (b as Record<string, unknown>)[sortBy];
+          if (aValue == null && bValue == null) return 0;
+          if (aValue == null) return sortOrder === 'asc' ? 1 : -1;
+          if (bValue == null) return sortOrder === 'asc' ? -1 : 1;
+          if (typeof aValue === 'number' && typeof bValue === 'number') {
+            return sortOrder === 'asc' ? aValue - bValue : bValue - aValue;
+          }
+          const aStr = String(aValue);
+          const bStr = String(bValue);
+          const comparison = aStr.localeCompare(bStr, 'ko');
+          return sortOrder === 'asc' ? comparison : -comparison;
+        });
+      }
+
+      return serverData;
     }
 
     let filtered = [...rawData];
@@ -194,7 +216,7 @@ export function UniversalListPage<T>({
     }
 
     return filtered;
-  }, [rawData, activeTab, debouncedSearchValue, filters, sortBy, sortOrder, config.clientSideFiltering, config.tabFilter, config.searchFilter, config.customFilterFn, config.customSortFn, config.dateRangeSelector]);
+  }, [rawData, activeTab, debouncedSearchValue, filters, sortBy, sortOrder, config.clientSideFiltering, config.onSortChange, config.tabFilter, config.searchFilter, config.customFilterFn, config.customSortFn, config.dateRangeSelector]);
 
   // 페이지네이션 (클라이언트 사이드 + 서버 사이드 검색 시)
   const paginatedData = useMemo(() => {
@@ -221,7 +243,8 @@ export function UniversalListPage<T>({
     : (isServerSearchFiltered ? (Math.ceil(filteredData.length / itemsPerPage) || 1) : serverTotalPages);
 
   // 표시할 데이터
-  const displayData = (config.clientSideFiltering || isServerSearchFiltered) ? paginatedData : rawData;
+  // 서버 사이드 모드에서도 filteredData 사용 (클라이언트 사이드 정렬 반영)
+  const displayData = (config.clientSideFiltering || isServerSearchFiltered) ? paginatedData : filteredData;
 
   // ===== 탭 카운트 계산 (클라이언트 사이드) =====
   const computedTabs = useMemo(() => {
@@ -720,21 +743,33 @@ export function UniversalListPage<T>({
 
   // ===== 정렬 핸들러 =====
   const handleSort = useCallback((key: string) => {
+    let newSortBy: string | undefined;
+    let newSortOrder: 'asc' | 'desc' = 'asc';
+
     if (sortBy === key) {
       // 같은 컬럼 클릭: asc → desc → 정렬 해제
       if (sortOrder === 'asc') {
-        setSortOrder('desc');
+        newSortBy = key;
+        newSortOrder = 'desc';
       } else {
-        setSortBy(undefined);
-        setSortOrder('asc');
+        newSortBy = undefined;
+        newSortOrder = 'asc';
       }
     } else {
       // 다른 컬럼 클릭: 해당 컬럼으로 asc 정렬
-      setSortBy(key);
-      setSortOrder('asc');
+      newSortBy = key;
+      newSortOrder = 'asc';
     }
+
+    setSortBy(newSortBy);
+    setSortOrder(newSortOrder);
     setCurrentPage(1);
-  }, [sortBy, sortOrder]);
+
+    // 서버 사이드 정렬: 부모 컴포넌트에 콜백 전달
+    if (!config.clientSideFiltering && config.onSortChange) {
+      config.onSortChange(newSortBy, newSortOrder);
+    }
+  }, [sortBy, sortOrder, config.clientSideFiltering, config.onSortChange]);
 
   // ===== 탭 핸들러 =====
   const handleTabChange = useCallback((value: string) => {
@@ -922,10 +957,10 @@ export function UniversalListPage<T>({
         }
         // 테이블 컬럼 (탭별 다른 컬럼 지원)
         tableColumns={effectiveColumns}
-        // 정렬 설정 (클라이언트 사이드 필터링 시에만 활성화)
-        sortBy={config.clientSideFiltering ? sortBy : undefined}
-        sortOrder={config.clientSideFiltering ? sortOrder : undefined}
-        onSort={config.clientSideFiltering ? handleSort : undefined}
+        // 정렬 설정 (모든 페이지에서 활성화)
+        sortBy={sortBy}
+        sortOrder={sortOrder}
+        onSort={handleSort}
         // 커스텀 테이블 헤더 (동적 컬럼용)
         renderCustomTableHeader={
           config.renderCustomTableHeader
diff --git a/src/components/templates/UniversalListPage/types.ts b/src/components/templates/UniversalListPage/types.ts
index 64374705..d4b1c709 100644
--- a/src/components/templates/UniversalListPage/types.ts
+++ b/src/components/templates/UniversalListPage/types.ts
@@ -375,6 +375,8 @@ export interface UniversalListConfig<T> {
   customFilterFn?: (items: T[], filterValues: Record<string, string | string[]>) => T[];
   /** 커스텀 정렬 함수 */
   customSortFn?: (items: T[], filterValues: Record<string, string | string[]>) => T[];
+  /** 서버 사이드 정렬 콜백 (clientSideFiltering: false일 때 컬럼 헤더 클릭 시 호출) */
+  onSortChange?: (sortBy: string | undefined, sortOrder: 'asc' | 'desc') => void;
 
   // ===== 테이블 헤더 액션 =====
   /** 테이블 헤더 우측 추가 액션 (총건, 필터 해제 버튼, 일괄 액션 등)
diff --git a/src/hooks/index.ts b/src/hooks/index.ts
index 89d920b8..af8c00f5 100644
--- a/src/hooks/index.ts
+++ b/src/hooks/index.ts
@@ -58,3 +58,4 @@ export { useFCM } from './useFCM';
 export { useMenuPolling } from './useMenuPolling';
 export { useCEODashboard } from './useCEODashboard';
 export { useCardManagementModals } from './useCardManagementModals';
+export { useDeleteDialog } from './useDeleteDialog';
diff --git a/src/hooks/useItemList.ts b/src/hooks/useItemList.ts
index 80a07fe9..b0173385 100644
--- a/src/hooks/useItemList.ts
+++ b/src/hooks/useItemList.ts
@@ -268,14 +268,13 @@ export function useItemList(): UseItemListResult {
         setTabColumns(initData.tabColumns);
       }
 
-      // 2. 품목 목록 API 호출 + 전체 통계 병렬 조회
-      const [result, stats] = await Promise.all([
-        fetchItems(currentFilters.current),
-        fetchTotalStats(),
-      ]);
+      // 2. 품목 목록 먼저 로드 (테이블 렌더링 우선)
+      const result = await fetchItems(currentFilters.current);
       setItems(result.items);
       setPagination(result.pagination);
-      setTotalStats(stats);
+
+      // 3. 전체 통계는 백그라운드로 로드 (테이블 렌더링을 블로킹하지 않음)
+      fetchTotalStats().then(stats => setTotalStats(stats));
     } catch (err) {
       console.error('품목 목록 로드 실패:', err);
 
diff --git a/src/lib/api/dashboard/transformers.ts b/src/lib/api/dashboard/transformers.ts
index 24f418d1..7d8ecfd9 100644
--- a/src/lib/api/dashboard/transformers.ts
+++ b/src/lib/api/dashboard/transformers.ts
@@ -43,6 +43,7 @@ import type {
   WelfareData,
   HighlightColor,
 } from '@/components/business/CEODashboard/types';
+import { formatNumber } from '@/lib/utils/amount';
 
 // ============================================
 // 헬퍼 함수
@@ -90,9 +91,9 @@ function formatAmount(amount: number): string {
   if (absAmount >= 100000000) {
     return `${(amount / 100000000).toFixed(1)}억원`;
   } else if (absAmount >= 10000) {
-    return `${Math.round(amount / 10000).toLocaleString()}만원`;
+    return `${formatNumber(Math.round(amount / 10000))}만원`;
   }
-  return `${amount.toLocaleString()}원`;
+  return `${formatNumber(amount)}원`;
 }
 
 /**
@@ -974,7 +975,7 @@ export function transformWelfareDetailResponse(api: WelfareDetailApiResponse): D
   const calculationCards = calculation.type === 'fixed'
     ? {
         title: '복리후생비 계산',
-        subtitle: `직원당 정액 금액/월 ${(calculation.fixed_amount_per_month ?? 200000).toLocaleString()}원`,
+        subtitle: `직원당 정액 금액/월 ${formatNumber(calculation.fixed_amount_per_month ?? 200000)}원`,
         cards: [
           { label: '직원 수', value: calculation.employee_count, unit: '명' },
           { label: '연간 직원당 월급 금액', value: calculation.annual_amount_per_employee ?? 0, unit: '원', operator: '×' as const },
diff --git a/src/lib/utils/excel-download.ts b/src/lib/utils/excel-download.ts
index ec569d65..6bb58966 100644
--- a/src/lib/utils/excel-download.ts
+++ b/src/lib/utils/excel-download.ts
@@ -22,6 +22,8 @@
  * ```
  */
 
+import { getTodayString } from '@/lib/utils/date';
+
 // xlsx는 ~400KB로 무거워서, 실제 사용 시점에 동적 로드
 async function loadXLSX() {
   const XLSX = await import('xlsx');
@@ -304,7 +306,7 @@ export async function downloadExcelTemplate({
           return col.options[0];
         }
         if (col.type === 'date') {
-          return new Date().toISOString().slice(0, 10);
+          return getTodayString();
         }
         if (col.type === 'number') {
           return 0;