diff --git a/B09_Estimation/B09_Estimation_Sangeun_Text.py b/B09_Estimation/B09_Estimation_Sangeun_Text.py
new file mode 100644
index 000000000..6d40d7aac
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_Sangeun_Text.py
@@ -0,0 +1,264 @@
+"""B09 산근 한 항목 → 엑셀 단가산출근거 꼴 텍스트 수식 줄들(PLAN 155-5) — 서버 단독(③ · 순수 함수).
+
+꼴 = 엑셀 단가산출근거 탭 산출내역 한 칸 글:
+    머리 「이름 / 단위」 · 출처 「… 적용」 · 입력 「이름 : 값 단위」 ·
+    중간 「Q = 이름식 = 값」(작업량 Q = ROUND 2 — `Sangeun._env`) ·
+    줄 「보통인부 : 172,068 * 0.022 = 3,785.4」(단가 * 수량식 값 꼴[ / 배][ * 율 %] = 금액) ·
+    중기 = 노무비 · 재료비 · 경비 세 줄 · 하위 산근 = 「산근 n호표 단가 * 수량」 ·
+    % 덧줄 = 「이름 : 노무비의 n% = 밑수 * n % = 금액」 · 끝 = 「계 : 노무비 + 재료비 + 경비 = 합」.
+식 풀이 = 엔진 `master_text` 낮은 부품(render · _names · fmt) · 단가 = 인자 `price_of(key)`(B09 굳힌
+    단가 · 엔진 단가 글은 안 씀) · 단가 없음 = 「단가 없음」 글.
+끝수 = 엑셀 자리 — 줄 ROUNDDOWN 1 · 계 비목마다 ROUNDDOWN 0(`Sangeun._money` · `block_totals`).
+`price_of(key)` — 인력 · 자재 키 → 수 | None · 기계(EQ) · 하위 산근(SG:) → {labor, material, expense
+    [, sum, no]} | None.
+"""
+
+from __future__ import annotations
+
+from collections.abc import Callable
+from decimal import Decimal
+from typing import Any
+
+from B09_Estimation import B09_Estimation_Sangeun as sg
+from M01_MasterData import M01_MasterData_Store as m01
+
+mf = sg.mf
+mtx = m01.mtx
+PART_NAME = {"labor": "노무비", "material": "재료비", "expense": "경비"}
+_ERRORS = (mf.FormulaError, ArithmeticError, KeyError, TypeError, ValueError)
+NO_PRICE = "단가 없음"
+
+PriceOf = Callable[[str], Any]
+
+
+def _money(value: float | None) -> str:
+    return "빈칸" if value is None else f"{value:,.1f}"
+
+
+def _price(value: Any) -> str:
+    return NO_PRICE if value is None else mtx.fmt_price(Decimal(str(value)))
+
+
+def _qty_text(item: dict, env: dict, whole: Any, times: Decimal, rate: Decimal | None) -> str:
+    """수량식 값 꼴 — 덧셈 묶음이면 괄호 · 결과단위 배 「/ 배」 · 켜쌓기율 「* 율 %」."""
+    text = mtx._times(mtx.render(mf.parse(item["수량"]), env, whole), item, env, whole)
+    if times != 1:
+        text += f" / {mtx.fmt(times)}"
+    if rate is not None:
+        text += f" * {mtx.fmt(rate * 100)} %"
+    return text
+
+
+def _line(name: str, price: Any, qty_text: str, q: float) -> tuple[str, float | None]:
+    money = None if price is None else sg._money(float(price), q)
+    return f"{name} : {_price(price)} * {qty_text} = {_money(money)}", money
+
+
+def _head(row: dict, env: dict, whole: Any, times: Decimal) -> list[str]:
+    unit = str(row.get("결과단위") or "").removeprefix("원/")
+    if times != 1:
+        unit = unit.removeprefix(mtx.fmt(times))
+    out = [f"{row.get('이름') or row.get('키')} / {unit}"]
+    if row.get("출처"):
+        out.append(f"{row['출처']} 적용")
+    for spec in row.get("입력", []):
+        value = env.get(spec["이름"])
+        if value is None:
+            continue
+        shown = mtx.fmt(value) if isinstance(value, Decimal) else str(value)
+        tail = f" {spec['단위']}" if spec.get("단위") else ""
+        out.append(f"{spec['이름']} : {shown}{tail}")
+    name_of = mf_names(row, whole)
+    for step in row.get("중간", []):
+        value = env.get(step["이름"])
+        if value is None or isinstance(value, mf.Blank):
+            out.append(f"{step['이름']} = 값 없음")
+            continue
+        shown = mtx.fmt(value)
+        try:
+            named = mtx._names(step["식"], env, whole, name_of)
+        except _ERRORS:
+            named = shown
+        out.append(
+            f"{step['이름']} = {shown}" if named == shown else f"{step['이름']} = {named} = {shown}"
+        )
+    return out
+
+
+def mf_names(row: dict, whole: Any) -> dict:
+    """별칭 이름표(표 찾기 · 로직 부르기 → 짧은 이름) — 못 지으면 빈 표(값 꼴로 물러남)."""
+    try:
+        return mtx.mc.names(mtx.mc.aliases(row, whole))
+    except _ERRORS:
+        return {}
+
+
+def _material_key(whole: Any, item: dict, ref: Any, env: dict, n: int) -> tuple[str, str]:
+    """자재 줄 (대비표 키, 규격) — 자리표시 글(「MO:경유:전국평균」)은 그 요소의 실제 키로."""
+    _p, source, _w, extra = mf.mp.priced(whole, item, ref, env, n)
+    goods = (extra or {}).get("품목") or {}
+    key = str(
+        goods.get("키") or (source or "").split(".")[0] or (ref if isinstance(ref, str) else "")
+    )
+    if ":" in key:
+        try:
+            key = str(whole.get(key).get("키") or key)
+        except _ERRORS:
+            pass
+    return key, str(goods.get("규격") or "")
+
+
+def _logic_lines(whole, item, env, qty_text, q, price_of) -> list[tuple[str, dict]]:
+    """로직 부르기 줄 — 기계경비 = 중기 노 · 재 · 경 세 줄 · 그 밖 = 하위 산근 한 줄."""
+    node = mf.parse(item["요소"])
+    called = node[1] if node and node[0] == "logic" else None
+    try:
+        target = whole.logic(called) if called else None
+    except mf.FormulaError:
+        target = None
+    name = item.get("이름", "")
+    if target and any(s.get("이름") == "기계" for s in target.get("입력", [])):
+        keys = sg._captured(whole, node, env)
+        got = price_of(keys[0]) if keys else None
+        if not got:
+            return [(f"{name} : {NO_PRICE} * {qty_text}", dict.fromkeys(sg.PARTS))]
+        out = []
+        for part in sg.PARTS:
+            text, money = _line(f"{name} {PART_NAME[part]}", got.get(part), qty_text, q)
+            out.append((text, {part: money}))
+        return out
+    if not target:
+        return [(f"{name} : 하위 로직을 못 펼침", dict.fromkeys(sg.PARTS))]
+    given = {k: mf.evaluate(expr, env, whole, 1) for k, expr in node[2]}
+    got = price_of(sg.sangeun_key(called, sg._clean_given(given))) or {}
+    parts = {p: got.get(p) for p in sg.PARTS}
+    if any(v is None for v in parts.values()):
+        return [(f"{name} : {NO_PRICE} * {qty_text}", dict.fromkeys(sg.PARTS))]
+    amounts = {p: sg._money(float(v), q) for p, v in parts.items()}
+    head = f"산근 {got['no']}호표 " if got.get("no") else ""
+    unit = sum(float(v) for v in parts.values())
+    text = f"{name} : {head}{_price(unit)} * {qty_text} = {_money(sum(amounts.values()))}"
+    return [(text, amounts)]
+
+
+def _pct(extra: dict) -> str:
+    """% 덧줄 이름 — 식 「X * Y / 100」 의 X 가 이름이면 「X의 Y%」 · 그 밖 빈 글."""
+    try:
+        node = mf.parse(extra.get("식") or "")
+    except mf.FormulaError:
+        return ""
+    if not (node[0] == "bin" and node[1] == "/" and node[3] == ("num", Decimal(100))):
+        return ""
+    inner = node[2]
+    if inner[0] != "bin" or inner[1] != "*" or inner[3][0] != "num":
+        return ""
+    base = inner[2]
+    if base[0] == "name":
+        word = base[1]
+    elif base[0] == "field" and base[1] == ("name", "줄"):
+        word = base[2]
+    else:
+        return ""
+    return f"{word}의 {mtx.fmt(inner[3][1])}%"
+
+
+def _extra_lines(whole, row, env, amounts: list[dict]) -> list[tuple[str, dict]]:
+    """% 줄(덧줄) — 밑수 = 그때까지 B09 비목 합(`Sangeun._extras` 와 같음) · 금액 ROUNDDOWN 1."""
+    out: list[tuple[str, dict]] = []
+    for extra in row.get("덧줄", []):
+        part = sg.COST_PART.get(extra.get("비목"), "material")
+        sums = {
+            name: sg.total([a.get(p, 0.0) for a in amounts]) for name, p in sg.COST_PART.items()
+        }
+        label = _pct(extra)
+        head = f"{extra['이름']} : {label + ' = ' if label else ''}"
+        if any(v is None for v in sums.values()):
+            out.append((f"{head}밑수 빈칸", {part: None}))
+            amounts.append({part: None})
+            continue
+        env.update({k: Decimal(str(v)) for k, v in sums.items()})
+        try:
+            node = mf.parse(extra["식"])
+            value = float(mf.evaluate(node, env, whole, 0))
+            shown = mtx.render(node, env, whole)
+        except _ERRORS as e:
+            out.append((f"{head}계산 못 함 — {e}", {part: None}))
+            amounts.append({part: None})
+            continue
+        money = sg.rounddown(value, 1)
+        out.append((f"{head}{shown} = {_money(money)}", {part: money}))
+        amounts.append({part: money})
+    return out
+
+
+def render_sangeun_text(
+    whole: Any,
+    logic_id: str,
+    inputs: dict | None,
+    price_of: PriceOf,
+    *,
+    times: Any = 1,
+    rate: Any = None,
+    picks: dict | None = None,
+) -> list[str]:
+    """산근 한 항목(로직 + 입력값 + 단가) → 엑셀 꼴 글 줄들.
+
+    whole = 사본 단가 묶음(`item_prices.load_prices`) · inputs = 입력값(빈 칸 = 자동값) ·
+    price_of = B09 단가 조회 · times = 결과단위 배(「원/10㎡」 = 10) ·
+    rate = 켜쌓기율 %(100 · None = 없음) · picks = 고른 자재."""
+    try:
+        row = whole.logic(logic_id)
+    except mf.FormulaError as e:
+        return [f"{logic_id} : 로직 없음 — {e}"]
+    times = Decimal(str(times or 1))
+    scale = Decimal(str(rate)) / 100 if rate not in (None, 100) else None
+    try:
+        env = sg._env(whole, row, sg._clean_given(inputs))
+    except _ERRORS as e:
+        return [f"{row.get('이름') or logic_id} : 입력을 못 읽음 — {e}"]
+    out = _head(row, env, whole, times)
+    amounts: list[dict] = []
+    with mf.mp.choosing(picks):
+        for n, item in enumerate(row.get("호표", [])):
+            name = item.get("이름", "")
+            try:
+                raw = mf.evaluate(mf.parse(item["수량"]), env, whole, 0)
+                qty_text = _qty_text(item, env, whole, times, scale)
+            except mf.EmptyInput as e:
+                out.append(f"{name} : 수량 없음 — {e}")
+                amounts.append({sg.COST_PART.get(item.get("비목"), "material"): None})
+                continue
+            q = float(Decimal(str(raw)) / times * (scale or 1))
+            kind = item.get("종류")
+            if kind == "로직":
+                for text, money in _logic_lines(whole, item, env, qty_text, q, price_of):
+                    out.append(text)
+                    amounts.append(money)
+                continue
+            if kind == "인력":
+                key = mf.fill(item["요소"], env) if isinstance(item["요소"], str) else ""
+                text, money = _line(name, price_of(key), qty_text, q)
+                out.append(text)
+                amounts.append({"labor": money})
+                continue
+            ref = (
+                {k: mf.fill(v, env) if isinstance(v, str) else v for k, v in item["요소"].items()}
+                if isinstance(item["요소"], dict)
+                else mf.fill(item["요소"], env)
+            )
+            key, spec = _material_key(whole, item, ref, env, n)
+            price = price_of(key)
+            if q == 0 and price is None:
+                price = 0.0  # 안 쓰는 재료 줄 — 금액 0(`Sangeun._line` 과 같음)
+            label = f"{name}({spec})" if spec else name
+            text, money = _line(label, price, qty_text, q)
+            out.append(text)
+            amounts.append({sg.COST_PART.get(item.get("비목"), "material"): money})
+        for text, _money_part in _extra_lines(whole, row, env, amounts):
+            out.append(text)
+    sums = sg.block_totals([{**dict.fromkeys(sg.PARTS, 0.0), **a} for a in amounts])
+    parts = " + ".join(
+        f"{PART_NAME[p]} {'빈칸' if sums[p] is None else f'{sums[p]:,.0f}'}" for p in sg.PARTS
+    )
+    out.append(f"계 : {parts} = {'빈칸' if sums['sum'] is None else f'{sums["sum"]:,.0f}'}")
+    return out
diff --git a/resources/tester/test_155_5_sangeun_text.py b/resources/tester/test_155_5_sangeun_text.py
new file mode 100644
index 000000000..249676ff7
--- /dev/null
+++ b/resources/tester/test_155_5_sangeun_text.py
@@ -0,0 +1,122 @@
+"""155-5 산근 텍스트 수식 — 엑셀 단가산출근거 꼴 글 줄(`B09_Estimation_Sangeun_Text`).
+
+- 엑셀 6호표 뒷채움: 「보통인부 : 165,545 * 0.018 = 2,979.8」 · 중기 노 · 재 · 경 세 줄 ·
+  「계 : 노무비 6,878 + 재료비 538 + 경비 912 = 8,328」(줄 ROUNDDOWN 1 · 계 ROUNDDOWN 0)
+- 엑셀 7호표 막자갈채집: 작업량 Q = ROUND 2 중간 줄 · 「55,700 * 1 / 21.59 * 2 = 5,159.7」
+- 단가 없음 = 「단가 없음」 글 · 계 그 비목 빈칸 · 글 속 금액 = 산근 풀이(`Sangeun.Solver`) 줄 값
+"""
+
+import copy
+import sys
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[2]
+if str(ROOT) not in sys.path:
+    sys.path.insert(0, str(ROOT))
+
+from B09_Estimation import B09_Estimation_Sangeun as sg  # noqa: E402
+from B09_Estimation import B09_Estimation_Sangeun_Text as st  # noqa: E402
+from M02_MasterTemplete import M02_Item_Prices as item_prices  # noqa: E402
+
+BASE = "GF000218"  # 기초다짐 및 뒷채움(기계) — 보통인부 + 굴착기 0.2㎥ 로직 줄
+GIVEN = {"규격": 150, "지역": "전국평균", "보정작업": "해당 없음"}
+EXCEL_EQ = {"labor": 55700, "material": 7695, "expense": 13041}  # 중기목록표 굴삭기 0.2㎥
+
+
+def _whole(edit=None):
+    """사본 단가 묶음 — `edit(로직 줄)` 로 GF000218 을 엑셀 견본 꼴로 바꿈(수량 · 중간 · 덧줄)."""
+    files = copy.deepcopy(item_prices.to_json(item_prices.collect([BASE])))
+    if edit:
+        for data in files.values():
+            for row in data.get("줄") or []:
+                if isinstance(row, dict) and row.get("키") == BASE:
+                    edit(row)
+    return item_prices.load_prices(files)
+
+
+def _excel(qty_labor: str, qty_eq: str, mids=(), extras=()):
+    def edit(row):
+        labor, eq = row["호표"][0], row["호표"][1]
+        row["호표"] = [{**labor, "수량": qty_labor}, {**eq, "수량": qty_eq}]
+        row["중간"] = [{"이름": n, "식": f} for n, f in mids]
+        row["덧줄"] = list(extras)
+
+    return edit
+
+
+def _prices(labor):
+    return lambda key: EXCEL_EQ if key.startswith("EQ") else labor.get(key)
+
+
+def test_엑셀_6호표_뒷채움_같은_글():
+    whole = _whole(_excel("0.018", "0.07"))
+    got = st.render_sangeun_text(whole, BASE, GIVEN, _prices({"LB000002": 165545}))
+    assert got[:3] == ["기초다짐 및 뒷채움(기계) / ㎥", "산림품셈 13-3-2 적용", "규격 : 150 mm"]
+    assert got[-5:] == [
+        "보통인부 : 165,545 * 0.018 = 2,979.8",
+        "굴착기(무한궤도) 0.2㎥ 노무비 : 55,700 * 0.07 = 3,899.0",
+        "굴착기(무한궤도) 0.2㎥ 재료비 : 7,695 * 0.07 = 538.6",
+        "굴착기(무한궤도) 0.2㎥ 경비 : 13,041 * 0.07 = 912.8",
+        "계 : 노무비 6,878 + 재료비 538 + 경비 912 = 8,328",
+    ]
+
+
+def test_엑셀_7호표_작업량_Q_중간_줄():
+    whole = _whole(_excel("0", "1 / Q * 2", mids=[("Q", "21.594")]))
+    got = st.render_sangeun_text(whole, BASE, GIVEN, _prices({"LB000002": 165545}))
+    assert "Q = 21.594 = 21.59" in got  # ROUND(식, 2) 뒤 쓰임
+    assert "굴착기(무한궤도) 0.2㎥ 노무비 : 55,700 * 1 / 21.59 * 2 = 5,159.7" in got
+
+
+def test_배_켜쌓기율_꼬리_단가_없음():
+    whole = _whole(_excel("0.018", "0.07"))
+    got = st.render_sangeun_text(whole, BASE, GIVEN, _prices({}), times=10, rate=90)
+    assert "보통인부 : 단가 없음 * 0.018 / 10 * 90 % = 빈칸" in got
+    assert got[-1] == "계 : 노무비 빈칸 + 재료비 48 + 경비 82 = 빈칸"
+
+
+def _solver_prices(whole, code, given):
+    """산근 풀이와 같은 단가 — 키마다 같은 수(노무 · 자재 1,000 · 중기 엑셀 값)."""
+    sheets = {"labor": [], "machine": [], "compare": []}
+    asked = []
+
+    def price_of(key):
+        asked.append(key)
+        return EXCEL_EQ if key.startswith("EQ") else 1000.0
+
+    st.render_sangeun_text(whole, code, given, price_of)
+    for key in dict.fromkeys(asked):
+        if key.startswith("EQ"):
+            sheets["machine"].append({"key": key, **EXCEL_EQ})
+        elif key.startswith("LB"):
+            sheets["labor"].append({"key": key, "price": 1000.0})
+        else:
+            sheets["compare"].append({"key": key, "applied": 1000.0})
+    return sheets, price_of
+
+
+def test_글_속_금액은_산근_풀이_값과_같음():
+    for code, given in ((BASE, GIVEN), ("GF000288", {})):  # 중기 · 노무 · % 덧줄 · 배 1,000
+        whole = item_prices.load_prices(item_prices.to_json(item_prices.collect([code])))
+        sheets, price_of = _solver_prices(whole, code, given)
+        block = sg.Solver(sheets).add(whole, {"code": code, "given": given}, "s1")
+        times = sg._unit(code)[1]  # 결과단위 배(「원/1,000㎡」) — 산근 풀이와 같은 1 단위
+        got = st.render_sangeun_text(whole, code, given, price_of, times=times)
+        parts = " + ".join(f"{st.PART_NAME[p]} {block[p]:,.0f}" for p in sg.PARTS)
+        assert got[-1] == f"계 : {parts} = {block['sum']:,.0f}", code
+
+
+def test_자재_자리표시_키는_실제_키로():
+    """「MO:휘발유:{지역}」 자리표시 = 대비표 키(MO…)로 물음 — 산근 풀이 흠(H4 · 155 데스크탑 보조가
+    고침)과 달리 단가가 나옴 · Q 중간 줄 · 「줄.'이름'」 % 덧줄."""
+    whole = item_prices.load_prices(item_prices.to_json(item_prices.collect(["GF000062"])))
+    asked = []
+
+    def price_of(key):
+        asked.append(key)
+        return 1000.0
+
+    got = st.render_sangeun_text(whole, "GF000062", {}, price_of)
+    assert not [k for k in asked if ":" in k] and any(k.startswith("MO") for k in asked)
+    assert "Q = 아키야윈치임업용윈치집재.수집량 = 8" in got and "일수 = 1 / Q = 0.125" in got
+    assert "휘발유(아키아윈치(휘발유)) : 1,000 * 6.5 * 0.125 = 812.5" in got