diff --git a/B09_Estimation/B09_Estimation_UI_Builders.ts b/B09_Estimation/B09_Estimation_UI_Builders.ts
new file mode 100644
index 000000000..fb846bcde
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Builders.ts
@@ -0,0 +1,85 @@
+/* =============================================================================
+ * B09_Estimation_UI_Builders.ts
+ * B09 탭 표 짜기(PLAN 303-2) — 탭 → 표(`TabTable`) · 표 → 공용 표 옵션(DOM · 누름 없이).
+ *
+ *   화면(Shell) · 팝업 창(303-2) · 인쇄(302-4)가 같은 표 짜기를 씀 — 보는 값 = 찍는 값
+ *   초안 탭 = `DRAFT.builders`(draft 폴더가 넣음 · 없으면 빈 채로)
+ * ========================================================================== */
+
+import type { DataTableOptions } from "@ui/ui_template_data_table";
+import { buildDaegaBlocks, buildDaegaList } from "./B09_Estimation_UI_Tabs_Labor";
+import {
+  DRAFT,
+  TABS,
+  type TabBuild,
+  type TabContext,
+  type TabId,
+  type TabTable,
+} from "./B09_Estimation_UI_Tabs";
+import {
+  buildBasis,
+  buildCompare,
+  buildExpense,
+  buildLabor,
+  buildMachine,
+  buildMachineBlocks,
+  buildMaterial,
+} from "./B09_Estimation_UI_Tabs_Base";
+import { buildBill } from "./B09_Estimation_UI_Tabs_Bill";
+import type { BillTable } from "./B09_Estimation_UI_Tabs_Bill_Edit";
+import {
+  buildSumExpense,
+  buildSumLabor,
+  buildSumMachine,
+  buildSumMaterial,
+} from "./B09_Estimation_UI_Tabs_Summary";
+import { buildCost, buildTotal } from "./B09_Estimation_UI_Tabs_Total";
+import { buildSg, buildSgList } from "./B09_Estimation_UI_Tabs_Sangeun";
+
+const BUILDERS: Partial<Record<TabId, TabBuild>> = {
+  dg_list: buildDaegaList,
+  dg: buildDaegaBlocks,
+  bill: buildBill,
+  basis: buildBasis,
+  machine: buildMachine,
+  machine_blocks: buildMachineBlocks,
+  material: buildMaterial,
+  labor: buildLabor,
+  expense: buildExpense,
+  compare: buildCompare,
+  cost: buildCost,
+  total: buildTotal,
+  sum_material: buildSumMaterial,
+  sum_labor: buildSumLabor,
+  sum_expense: buildSumExpense,
+  sum_machine: buildSumMachine,
+  sg_list: buildSgList,
+  sg: buildSg,
+};
+
+/** 탭 짜기 — 없는 탭 = null(「다음 단계에서 채움」) · 글 = 안내만 */
+export function tabTableOf(tab: TabId, ctx: TabContext): TabTable | string | null {
+  const build = BUILDERS[tab] ?? DRAFT.builders[tab];
+  return build ? build(ctx) : null;
+}
+
+/** 표 → 공용 표 옵션(화면과 같은 값 · 꼴) — 누름 · 메뉴 · 풍선은 그리는 쪽 몫 */
+export function tableOptionsOf(spec: TabTable, tab?: TabId): DataTableOptions {
+  return {
+    columns: spec.columns,
+    rows: spec.rows,
+    total: spec.total ?? null,
+    frozen: spec.frozen ?? 0,
+    empty: "",
+    caption: TABS.find(([id]) => id === tab)?.[1],
+    editable: spec.editable,
+    // 243-1 고칠 수 있는 칸 = 모든 표 더블클릭 · Enter · F2 (설계내역서 키 = 레벨 키 몫)
+    editOnDouble: spec.editOnDouble ?? true,
+    keyEdit: !(spec as BillTable).menu,
+    onEdit: spec.onEdit,
+    rowClass: spec.rowClass,
+    cellClass: spec.cellClass,
+    level: spec.level,
+    mergeSame: spec.mergeSame,
+  };
+}
diff --git a/B09_Estimation/B09_Estimation_UI_Shell.ts b/B09_Estimation/B09_Estimation_UI_Shell.ts
index 1b331e139..c84584803 100644
--- a/B09_Estimation/B09_Estimation_UI_Shell.ts
+++ b/B09_Estimation/B09_Estimation_UI_Shell.ts
@@ -32,36 +32,17 @@ import { computeLabor, daegaPrice } from "./B09_Estimation_Calc_Labor";
 import { computeTotal } from "./B09_Estimation_Calc_Total";
 import { createTabBars } from "./B09_Estimation_UI_TabBar";
 import { createCheckPanel } from "./B09_Estimation_UI_Check";
-import { buildDaegaBlocks, buildDaegaList } from "./B09_Estimation_UI_Tabs_Labor";
+import { tableOptionsOf, tabTableOf } from "./B09_Estimation_UI_Builders";
 import {
   DRAFT,
   rowIndex,
   TABS,
   type Link,
-  type TabBuild,
   type TabContext,
   type TabId,
 } from "./B09_Estimation_UI_Tabs";
-import {
-  buildBasis,
-  buildCompare,
-  buildExpense,
-  buildLabor,
-  buildMachine,
-  buildMachineBlocks,
-  buildMaterial,
-} from "./B09_Estimation_UI_Tabs_Base";
-import { buildBill } from "./B09_Estimation_UI_Tabs_Bill";
 import { attachRowMenu, openMenuAt, type BillTable } from "./B09_Estimation_UI_Tabs_Bill_Edit";
 import { jumpRange, jumpTo, levelBar, pickedClass } from "./B09_Estimation_UI_Tabs_Bill_Level";
-import {
-  buildSumExpense,
-  buildSumLabor,
-  buildSumMachine,
-  buildSumMaterial,
-} from "./B09_Estimation_UI_Tabs_Summary";
-import { buildCost, buildTotal } from "./B09_Estimation_UI_Tabs_Total";
-import { buildSg, buildSgList } from "./B09_Estimation_UI_Tabs_Sangeun";
 import {
   isGroupTab,
   lineHint,
@@ -79,27 +60,6 @@ function L(key: keyof typeof ui_locales): string {
 
 const LATER: Record<string, string> = {};
 
-const BUILDERS: Partial<Record<TabId, TabBuild>> = {
-  dg_list: buildDaegaList,
-  dg: buildDaegaBlocks,
-  bill: buildBill,
-  basis: buildBasis,
-  machine: buildMachine,
-  machine_blocks: buildMachineBlocks,
-  material: buildMaterial,
-  labor: buildLabor,
-  expense: buildExpense,
-  compare: buildCompare,
-  cost: buildCost,
-  total: buildTotal,
-  sum_material: buildSumMaterial,
-  sum_labor: buildSumLabor,
-  sum_expense: buildSumExpense,
-  sum_machine: buildSumMachine,
-  sg_list: buildSgList,
-  sg: buildSg,
-};
-
 async function request<T>(path: string, init: RequestInit = {}): Promise<T> {
   const response = await fetch(`${API_BASE_URL}${path}`, {
     credentials: "include",
@@ -198,10 +158,9 @@ export function renderB09Estimation(root: HTMLElement): void {
     bars.setTools([]); // 보기 단추 · 열 수는 묶음 탭만 다시 채움(202-1)
     if (!projectId) return void panel.replaceChildren(note("프로젝트를 먼저 고르세요."));
     if (!payload) return void panel.replaceChildren(note("원가 자료를 불러오는 중…"));
-    const build = BUILDERS[tab] ?? DRAFT.builders[tab];
-    if (!build) return void panel.replaceChildren(note(LATER[tab] ?? "다음 단계에서 채움"));
     const ctx: TabContext = { sheets, payload, user, setUser };
-    const spec = build(ctx);
+    const spec = tabTableOf(tab, ctx);
+    if (!spec) return void panel.replaceChildren(note(LATER[tab] ?? "다음 단계에서 채움"));
     if (typeof spec === "string") return void panel.replaceChildren(note(spec));
     const goto = (link: Link | null): void => {
       if (link) show(link.tab, link.key);
@@ -209,23 +168,10 @@ export function renderB09Estimation(root: HTMLElement): void {
     // extra = 줄 class 곁값(181-2 표 보기 호표 구간)
     const makeTable = (extra?: (index: number) => string | null): DataTable => {
       const made = createDataTable({
-        columns: spec.columns,
-        rows: spec.rows,
-        total: spec.total ?? null,
-        frozen: spec.frozen ?? 0,
-        empty: "",
-        caption: TABS.find(([id]) => id === tab)?.[1],
-        editable: spec.editable,
-        // 243-1 고칠 수 있는 칸 = 모든 표 더블클릭 · Enter · F2 (설계내역서 키 = 레벨 키 몫)
-        editOnDouble: spec.editOnDouble ?? true,
-        keyEdit: !(spec as BillTable).menu,
-        onEdit: spec.onEdit,
+        ...tableOptionsOf(spec, tab),
         rowClass: extra
           ? (i) => [spec.rowClass?.(i), extra(i)].filter(Boolean).join(" ") || null
           : spec.rowClass,
-        cellClass: spec.cellClass,
-        level: spec.level,
-        mergeSame: spec.mergeSame,
         onCellClick: (i, key) => {
           if (spec.onCell) spec.onCell(i, key);
           if (spec.link && !spec.editable?.(i, key)) goto(spec.link(i, key));
diff --git a/resources/tester/test_145_1_b09_sangeun.py b/resources/tester/test_145_1_b09_sangeun.py
index 3c1af96ab..087203723 100644
--- a/resources/tester/test_145_1_b09_sangeun.py
+++ b/resources/tester/test_145_1_b09_sangeun.py
@@ -178,7 +178,8 @@ def test_작업량_Q는_소수_둘():
 
 def test_화면_탭_둘_서버_산근_그대로():
     shell = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Shell.ts").read_text("utf-8")
-    assert "sg_list: buildSgList," in shell and "sg: buildSg," in shell
+    builders = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Builders.ts").read_text("utf-8")
+    assert "sg_list: buildSgList," in builders and "sg: buildSg," in builders  # 303-2 표 짜기
     assert 'const SERVER_ONLY = ["sg", "sg_list", "sg_gaps", "sg_notes"] as const;' in shell
     assert "gaps: [...base.gaps, ...(server.sg_gaps || [])" in shell  # 뒤에 대가(145-2) gaps 이음
     tabs = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Tabs_Sangeun.ts").read_text("utf-8")
diff --git a/resources/tester/test_183_3_b09_applied_pick.py b/resources/tester/test_183_3_b09_applied_pick.py
index 3e4f90e27..533f89669 100644
--- a/resources/tester/test_183_3_b09_applied_pick.py
+++ b/resources/tester/test_183_3_b09_applied_pick.py
@@ -101,12 +101,14 @@ def test_배선_수기_적용_칸_출처_돌림_없앰():
     assert 'editable: (_i, key) => key === "p:견적",' in compare
     assert "nextPick" not in base and 'key === "applied_from"' not in compare
     assert 'key === `p:${rows[i]?.applied_from}` ? "is-picked"' in compare
-    assert 'key === "applied" && rows[i] ? chooseApplied(rows[i]) : null' in compare  # 257-3 메뉴 둘 공용
+    assert (
+        'key === "applied" && rows[i] ? chooseApplied(rows[i]) : null' in compare
+    )  # 257-3 메뉴 둘 공용
     assert "delete cell.applied" in compare
     shell = _src("B09_Estimation/B09_Estimation_UI_Shell.ts")
-    assert (
-        "cellClass: spec.cellClass," in shell and "openMenuAt(box.left, box.bottom, items)" in shell
-    )
+    builders = _src("B09_Estimation/B09_Estimation_UI_Builders.ts")  # 303-2 옵션 짜기
+    assert "cellClass: spec.cellClass," in builders and "...tableOptionsOf(spec, tab)," in shell
+    assert "openMenuAt(box.left, box.bottom, items)" in shell
     edit = _src("B09_Estimation/B09_Estimation_UI_Tabs_Bill_Edit.ts")
     assert "export function openMenuAt(" in edit and "const ctxMenu = sharedMenu();" in edit
     css = _src("B09_Estimation/B09_Estimation_UI_Page.css")
diff --git a/resources/tester/test_201_1_table_level_merge.py b/resources/tester/test_201_1_table_level_merge.py
index c2e564442..efe891570 100644
--- a/resources/tester/test_201_1_table_level_merge.py
+++ b/resources/tester/test_201_1_table_level_merge.py
@@ -120,7 +120,7 @@ APPLIED = [
     ("B09_Estimation/B09_Estimation_UI_Tabs_Total.ts", 'mergeSame: ["group", "part"]'),
     ("B09_Estimation/B09_Estimation_UI_Tabs_Total.ts", 'mergeSame: ["part"]'),
     ("B09_Estimation/B09_Estimation_UI_Tabs_Bill.ts", 'group: (i) => rows[i]?.kind !== "item"'),
-    ("B09_Estimation/B09_Estimation_UI_Shell.ts", "mergeSame: spec.mergeSame"),
+    ("B09_Estimation/B09_Estimation_UI_Builders.ts", "mergeSame: spec.mergeSame"),
 ]
 
 
diff --git a/resources/tester/test_235_1_b09_bill_tree.py b/resources/tester/test_235_1_b09_bill_tree.py
index 46b549af0..72f567665 100644
--- a/resources/tester/test_235_1_b09_bill_tree.py
+++ b/resources/tester/test_235_1_b09_bill_tree.py
@@ -345,7 +345,8 @@ def test_고른_줄_상자_테두리_테마_토큰():
 
 def test_Shell_배선():
     shell = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Shell.ts").read_text("utf-8")
-    assert "editOnDouble: spec.editOnDouble ?? true," in shell  # 243-1 기본 = 더블클릭
+    builders = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Builders.ts").read_text("utf-8")
+    assert "editOnDouble: spec.editOnDouble ?? true," in builders  # 243-1 기본 = 더블클릭
     assert "levelBar(table.root, bill, (i) => table.edit(i))" in shell
     for name in [
         "ui_template/ui_template_data_table.ts",
diff --git a/resources/tester/test_243_1_double_click_tables.py b/resources/tester/test_243_1_double_click_tables.py
index a261089b1..e8e03aadd 100644
--- a/resources/tester/test_243_1_double_click_tables.py
+++ b/resources/tester/test_243_1_double_click_tables.py
@@ -114,8 +114,10 @@ def test_B09_표_만드는_길_한_곳_더블클릭_기본():
     ]
     assert calls == ["B09_Estimation_UI_Shell.ts"]
     shell = (ROOT / "B09_Estimation" / calls[0]).read_text("utf-8")
-    assert "editOnDouble: spec.editOnDouble ?? true," in shell
-    assert "keyEdit: !(spec as BillTable).menu," in shell  # 설계내역서 Enter · F2 = 레벨 키 몫
+    assert "...tableOptionsOf(spec, tab)," in shell  # 303-2 옵션 짜기 = Builders 한 곳
+    builders = (ROOT / "B09_Estimation" / "B09_Estimation_UI_Builders.ts").read_text("utf-8")
+    assert "editOnDouble: spec.editOnDouble ?? true," in builders
+    assert "keyEdit: !(spec as BillTable).menu," in builders  # 설계내역서 Enter · F2 = 레벨 키 몫
 
 
 def test_B08_고칠_칸_있는_표_모두_editOnDouble():