diff --git a/M02_MasterTemplete/M02_MasterTemplete_Structure.ts b/M02_MasterTemplete/M02_MasterTemplete_Structure.ts
index 84b123e5..45fbc284 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_Structure.ts
+++ b/M02_MasterTemplete/M02_MasterTemplete_Structure.ts
@@ -153,7 +153,7 @@ export function createStructurePanel(opts: StructurePanelOptions): StructurePane
     try {
       const { createSpreadsheet } = await loadSpreadsheet();
       if (mine !== seq || !basisDoc) return;
-      basis = createSpreadsheet(basisHost, basisDoc, { readOnly: true });
+      basis = createSpreadsheet(basisHost, basisDoc, { readOnly: true, tabs: false });
     } catch (error) {
       if (mine === seq) basisHost.replaceChildren(note(fill(TEXT.noSheet, why(error))));
     }
diff --git a/M02_MasterTemplete/M02_MasterTemplete_UI_Main.ts b/M02_MasterTemplete/M02_MasterTemplete_UI_Main.ts
index 53f66bbd..56112e6c 100644
--- a/M02_MasterTemplete/M02_MasterTemplete_UI_Main.ts
+++ b/M02_MasterTemplete/M02_MasterTemplete_UI_Main.ts
@@ -186,6 +186,7 @@ export function createMain(isAdmin: boolean, onSaved?: () => void): MainHandle {
         const { createSpreadsheet } = await import("../A00_Common/spreadsheet/spreadsheet");
         editor = createSpreadsheet(host, doc as Parameters<typeof createSpreadsheet>[1], {
           readOnly,
+          tabs: false, // 산출근거 = 시트 하나 · 탭 줄 없음
           onChange: () => (dirty = !readOnly),
         });
       } catch {