diff --git a/barobill/etax/index.php b/barobill/etax/index.php
index d676202..16a953f 100644
--- a/barobill/etax/index.php
+++ b/barobill/etax/index.php
@@ -64,11 +64,7 @@ $mngUrl = (strpos($currentHost, 'sam.kr') !== false)
                         <div className="flex justify-between items-center h-16">
                             {/* Logo Section */}
                             <div className="flex items-center gap-3 cursor-pointer" onClick={() => window.location.href='../../index.php'}>
-                                <div className="w-10 h-10 bg-slate-100 rounded-xl flex items-center justify-center">
-                                    <svg className="w-6 h-6 text-red-500" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2.5" strokeLinecap="round" strokeLinejoin="round">
-                                        <path d="M12 19V5M5 12l7-7 7 7"/>
-                                    </svg>
-                                </div>
+                                <img src="../../img/favicon-32x32.png" alt="SAM" className="w-10 h-10 rounded-xl" />
                                 <div className="flex flex-col">
                                     <span className="text-lg font-bold text-slate-800 leading-tight">SAM</span>
                                     <span className="text-xs text-slate-500 leading-tight">Smart Automation Management</span>
diff --git a/index.php b/index.php
index 3627334..6df5c0f 100644
--- a/index.php
+++ b/index.php
@@ -165,11 +165,7 @@ $mngUrl = (strpos($currentHost, 'sam.kr') !== false)
         <div class="max-w-7xl mx-auto px-4 sm:px-6 lg:px-8">
             <div class="flex justify-between items-center h-16">
                 <div class="flex items-center gap-3 cursor-pointer" onclick="filterAssets('All')">
-                    <div class="w-10 h-10 bg-slate-100 rounded-xl flex items-center justify-center">
-                        <svg class="w-6 h-6 text-red-500" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2.5" stroke-linecap="round" stroke-linejoin="round">
-                            <path d="M12 19V5M5 12l7-7 7 7"/>
-                        </svg>
-                    </div>
+                    <img src="img/favicon-32x32.png" alt="SAM" class="w-10 h-10 rounded-xl">
                     <div class="flex flex-col">
                         <span class="text-lg font-bold text-slate-800 leading-tight">SAM</span>
                         <span class="text-xs text-slate-500 leading-tight">Smart Automation Management</span>
diff --git a/lib/meta_common.php b/lib/meta_common.php
index b24c201..aeead2e 100644
--- a/lib/meta_common.php
+++ b/lib/meta_common.php
@@ -12,14 +12,10 @@ if ($depth > 0) {
     $salesBasePath = str_repeat('../', $depth);
 }
 
-// 로고 HTML 컴포넌트 (SAM 스타일)
+// 로고 HTML 컴포넌트 (SAM 스타일 - favicon 이미지 사용)
 $samLogoHtml = '
 <a href="' . $salesBasePath . 'index.php" class="flex items-center gap-3 cursor-pointer">
-    <div class="w-10 h-10 bg-slate-100 rounded-xl flex items-center justify-center">
-        <svg class="w-6 h-6 text-red-500" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2.5" stroke-linecap="round" stroke-linejoin="round">
-            <path d="M12 19V5M5 12l7-7 7 7"/>
-        </svg>
-    </div>
+    <img src="' . $salesBasePath . 'img/favicon-32x32.png" alt="SAM" class="w-10 h-10 rounded-xl">
     <div class="flex flex-col">
         <span class="text-lg font-bold text-slate-800 leading-tight">SAM</span>
         <span class="text-xs text-slate-500 leading-tight">Smart Automation Management</span>
diff --git a/salesmanagement/index.php b/salesmanagement/index.php
index a255d71..997425f 100644
--- a/salesmanagement/index.php
+++ b/salesmanagement/index.php
@@ -168,11 +168,7 @@
                     <div className="max-w-7xl mx-auto px-4 sm:px-6 lg:px-8 h-16 flex items-center justify-between">
                         <div className="flex items-center gap-6">
                             <a href="../index.php" className="flex items-center gap-3 cursor-pointer">
-                                <div className="w-10 h-10 bg-slate-100 rounded-xl flex items-center justify-center">
-                                    <svg className="w-6 h-6 text-red-500" viewBox="0 0 24 24" fill="none" stroke="currentColor" strokeWidth="2.5" strokeLinecap="round" strokeLinejoin="round">
-                                        <path d="M12 19V5M5 12l7-7 7 7"/>
-                                    </svg>
-                                </div>
+                                <img src="../img/favicon-32x32.png" alt="SAM" className="w-10 h-10 rounded-xl" />
                                 <div className="flex flex-col">
                                     <span className="text-lg font-bold text-slate-800 leading-tight">SAM</span>
                                     <span className="text-xs text-slate-500 leading-tight">영업관리</span>