diff --git a/B09_Estimation/B09_Estimation_CostSheet.py b/B09_Estimation/B09_Estimation_CostSheet.py
new file mode 100644
index 00000000..d6abd37b
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_CostSheet.py
@@ -0,0 +1,271 @@
+"""B09 원가계산서 화면 자료 — STmate 「제잡비 계산」(wM_KanJub) **일반형식** 서식 차례 (PLAN 12장).
+
+⚠ 화면만 닮는다 — **값은 우리 엔진**(`Engine_Cost.calculate_cost`)이 낸다. 여기는
+  ① 엔진 줄을 STmate 서식 차례·표기(나./ㄱ./1))로 늘어놓고
+  ② 기준 입력판 칸(번호·제목은 DFM `TWM_KANJUB` 그대로)의 선택지를 요율 데이터에서 뽑고
+  ③ 프로젝트 저장값을 `CostInput` 으로 옮기는 일만 한다. 계산을 두 벌로 짜지 않는다.
+⚠ 형식은 「일반」만 — 수공·실적일반·실적수공은 항목·밑수·요율이 달라(35번 문서) 차례로 세움.
+"""
+
+from __future__ import annotations
+
+from decimal import Decimal, InvalidOperation
+from typing import Any
+
+from B09_Estimation.B09_Estimation_Engine_Cost import CostInput, CostResult
+from B09_Estimation.B09_Estimation_Rates import RateDataset
+
+_ZERO = Decimal(0)
+
+#: 저장 자리 — `estimation` 구획 안 한 칸.
+SETTINGS_KEY = "cost_sheet"
+
+#: 기준 입력판 — DFM 번호·제목 그대로. 엔진이 받는 칸만 연다(나머지 번호는 형식이 서면 채움).
+#:   (칸 이름, DFM 제목, 요율 변수 경로, 한글 이름표)
+WORK_TYPE_FIELDS: tuple[tuple[str, str], ...] = (
+    ("work_type_indirect_labor", "2.공사의종류(주)"),
+    ("work_type_safety", "7.산업안전보건관리비"),
+    ("environment_work_type", "8.환 경 보 전 비"),
+    ("equipment_guarantee_work_type", " 9.건설기계대여금 지급수수료"),
+)
+AMOUNT_FIELDS: tuple[tuple[str, str], ...] = (
+    ("owner_supplied_material_krw", "6.관/사급내용 — 관급자재대(순자재대)"),
+    ("procurement_fee_krw", "6.관/사급내용 — 조달수수료"),
+    ("indirect_material_krw", "- 간 접 재 료 비"),
+    ("profit_adjustment_krw", "이윤 보정액"),
+)
+
+#: 공종 이름표 — 조달청 제비율 적용기준(현행 2026-04-13) 표기.
+WORK_TYPE_LABELS: dict[str, str] = {
+    "civil": "토목",
+    "landscape": "조경",
+    "industrial_facilities_civil": "산업설비(토목)",
+    "building": "건축공사",
+    "heavy_construction": "중건설공사",
+    "special_construction": "특수건설공사",
+    "civil_road": "토목 — 도로(교량·터널·활주로 등)",
+    "civil_plant": "토목 — 플랜트(발전소·쓰레기소각장 등)",
+    "civil_subway": "토목 — 지하철",
+    "civil_railway": "토목 — 철도",
+    "civil_water_and_sewer": "토목 — 상하수도",
+    "civil_port": "토목 — 항만",
+    "civil_port_with_silt_screen": "토목 — 항만(오탁방지막·준설토방지막 설치)",
+    "civil_dam": "토목 — 댐",
+    "civil_land_development": "토목 — 택지개발",
+    "civil_other": "토목 — 그 밖의 토목공사(하천 등)",
+    "building_housing_redevelopment": "건축 — 주택(재개발·재건축)",
+    "building_new_housing": "건축 — 주택(신축)",
+    "building_other": "건축 — 그 밖의 건축",
+    "civil_general": "일반건설 — 토목",
+    "industrial_facilities": "일반건설 — 산업설비",
+}
+#: 산업안전보건관리비 공종은 「토목공사」 표기(간접노무비 「토목」과 키가 같아 따로 둠).
+SAFETY_LABELS = {"civil": "토목공사"}
+
+
+def _unique(values: list[str]) -> list[str]:
+    return list(dict.fromkeys(values))
+
+
+def field_options(dataset: RateDataset) -> dict[str, list[dict[str, str]]]:
+    """기준 입력판 고르개 선택지 — **요율 데이터에 있는 공종만**(코드에 목록을 박지 않음)."""
+    variables = dataset.variables
+    sources = {
+        "work_type_indirect_labor": [
+            row["work_type"] for row in variables["rate_indirect_labor"]["brackets"]
+        ],
+        "work_type_safety": [row["work_type"] for row in variables["rate_safety_pct"]["brackets"]],
+        "environment_work_type": [
+            row["work_type"] for row in variables["rate_environment"]["all_work_types"]
+        ],
+        "equipment_guarantee_work_type": [
+            row["work_type"]
+            for row in variables["rate_equipment_payment_guarantee"]["general_construction"]
+        ],
+    }
+    options: dict[str, list[dict[str, str]]] = {}
+    for key, values in sources.items():
+        labels = {**WORK_TYPE_LABELS, **(SAFETY_LABELS if key == "work_type_safety" else {})}
+        options[key] = [{"value": v, "label": labels.get(v, v)} for v in _unique(values)]
+    return options
+
+
+def _decimal(value: Any) -> Decimal:
+    try:
+        number = Decimal(str(value))
+    except (InvalidOperation, ValueError):
+        return _ZERO
+    return number if number >= 0 else _ZERO
+
+
+def clean_settings(values: dict[str, Any], dataset: RateDataset) -> dict[str, Any]:
+    """저장할 값 — 데이터에 없는 공종·음수·빈칸은 버린다(버린 칸은 엔진 기본값이 섬)."""
+    options = field_options(dataset)
+    cleaned: dict[str, Any] = {}
+    for key, _ in WORK_TYPE_FIELDS:
+        value = str(values.get(key) or "")
+        if value in {option["value"] for option in options[key]}:
+            cleaned[key] = value
+    for key, _ in AMOUNT_FIELDS:
+        if values.get(key) not in (None, ""):
+            cleaned[key] = str(_decimal(values.get(key)))
+    try:
+        days = int(values.get("duration_days"))
+    except (TypeError, ValueError):
+        days = 0
+    if days > 0:
+        cleaned["duration_days"] = days
+    return cleaned
+
+
+def cost_input(
+    direct: dict[str, Decimal],
+    stored: dict[str, Any],
+    waste_krw: Decimal = _ZERO,
+    waste_separate_order: bool = False,
+) -> CostInput:
+    """내역서 직접비 + 저장값 → 엔진 입력. 저장 안 한 칸은 **엔진 기본값**."""
+    kwargs: dict[str, Any] = {key: stored[key] for key, _ in WORK_TYPE_FIELDS if stored.get(key)}
+    kwargs.update(
+        {key: _decimal(stored[key]) for key, _ in AMOUNT_FIELDS if stored.get(key) is not None}
+    )
+    if stored.get("duration_days"):
+        kwargs["duration_days"] = int(stored["duration_days"])
+    return CostInput(
+        direct_material_krw=direct["material"],
+        direct_labor_krw=direct["labor"],
+        direct_expense_krw=direct["expense"],
+        waste_disposal_krw=waste_krw,
+        waste_separate_order=waste_separate_order,
+        **kwargs,
+    )
+
+
+#: 경비 세목 — STmate 일반형식 서식 차례·표기. 키는 우리 엔진 줄.
+EXPENSE_ORDER: tuple[tuple[str, str], ...] = (
+    ("industrial_accident_insurance", "산재보험료"),
+    ("employment_insurance", "고용보험료"),
+    ("health_insurance", "건강보험료"),
+    ("long_term_care_insurance", "장기요양보험료"),
+    ("national_pension", "연금보험료"),
+    ("retirement_mutual_aid", "퇴직공제부금비"),
+    ("safety_management_cost", "산업안전보건관리비"),
+    ("other_expense", "기타 경비"),
+    ("performance_guarantee_fee", "공사이행 수수료"),
+    ("subcontract_payment_guarantee", "하도대금 수수료"),
+    ("environment_preservation", "환 경 보 전 비"),
+    ("equipment_payment_guarantee", "건설기계 대여금"),
+    ("asbestos_contribution", "석면분담금"),
+    ("wage_claim_contribution", "임금채권부담금"),
+    ("waste_disposal", "폐기물처리비"),
+)
+
+
+def _row(
+    mark: str, label: str, amount: Decimal, level: int, key: str, result: CostResult | None = None
+) -> dict[str, Any]:
+    line = result.line(key) if result is not None and result.has(key) else None
+    return {
+        "key": key,
+        "mark": mark,
+        "label": label,
+        "level": level,
+        "formula": line.formula_text if line else "",
+        "rate_percent": None
+        if line is None or line.rate_percent is None
+        else str(line.rate_percent),
+        "amount_krw": str(amount),
+        "note": line.note if line else "",
+        "total": level == 0,
+    }
+
+
+def sheet_rows(result: CostResult, data: CostInput) -> list[dict[str, Any]]:
+    """일반형식 서식 줄 — 나.순공사원가 … 바.총공사비. 엔진에 없는 줄은 안 세움."""
+    amount = result.amount
+    rows = [
+        _row(
+            "나.",
+            "순공사원가(ㄱ+ㄴ+ㄷ)",
+            amount("net_construction_cost"),
+            0,
+            "net_construction_cost",
+            result,
+        ),
+        _row("ㄱ.", "재 료 비", amount("material_cost"), 1, "material_cost", result),
+        _row("ㄴ.", "노 무 비", amount("labor_cost"), 1, "labor_cost", result),
+        _row("1)", "직접노무비", data.direct_labor_krw, 2, "direct_labor"),
+        _row("2)", "간접노무비", amount("indirect_labor_cost"), 2, "indirect_labor_cost", result),
+        _row("ㄷ.", "경 비", amount("expense"), 1, "expense", result),
+        _row("1)", "내역서경비", data.direct_expense_krw, 2, "direct_expense"),
+    ]
+    number = 2
+    for key, label in EXPENSE_ORDER:
+        if not result.has(key) or (key == "waste_disposal" and data.waste_separate_order):
+            continue
+        rows.append(_row(f"{number})", label, amount(key), 2, key, result))
+        if key == "safety_management_cost":
+            # STmate 도 두 비교 줄을 나란히 둠 — 작은 쪽 채택.
+            for sub in ("safety_management_cost_a", "safety_management_cost_b"):
+                if result.has(sub):
+                    rows.append(_row("", result.line(sub).name, amount(sub), 3, sub, result))
+        number += 1
+    overhead = amount("general_overhead")
+    rows.append(_row("5)", "일반관리비", overhead, 1, "general_overhead", result))
+    rows.append(
+        {
+            **_row("다.", "소 계", amount("net_construction_cost") + overhead, 0, "subtotal"),
+            "formula": "나.순공사원가 + 5)일반관리비",
+        }
+    )
+    if result.has("profit_adjustment"):
+        rows.append(
+            _row(
+                "",
+                "이윤(보정 전)",
+                amount("profit_before_adjustment"),
+                2,
+                "profit_before_adjustment",
+                result,
+            )
+        )
+        rows.append(
+            _row("", "이윤 보정액", amount("profit_adjustment"), 2, "profit_adjustment", result)
+        )
+    profit_row = _row("6)", "이윤", amount("profit"), 1, "profit", result)
+    if result.has("profit_before_adjustment"):
+        before = result.line("profit_before_adjustment")
+        profit_row.update(formula=before.formula_text, rate_percent=str(before.rate_percent))
+    rows.append(profit_row)
+    rows.append(_row("라.", "공급가액", amount("total_cost"), 0, "total_cost", result))
+    rows.append(_row("", "부가가치세", amount("vat"), 1, "vat", result))
+    rows.append(_row("마.", "도급공사비", amount("contract_amount"), 0, "contract_amount", result))
+    if result.has("owner_supplied_material_total"):
+        rows.append(
+            _row(
+                "",
+                "관급자재대",
+                amount("owner_supplied_material_total"),
+                1,
+                "owner_supplied_material_total",
+                result,
+            )
+        )
+    if data.waste_separate_order and result.has("waste_disposal"):
+        rows.append(
+            _row(
+                "", "폐기물처리비(분리발주)", amount("waste_disposal"), 1, "waste_disposal", result
+            )
+        )
+    rows.append(_row("바.", "총공사비", amount("grand_total"), 0, "grand_total", result))
+    return rows
+
+
+def status_line(result: CostResult, data: CostInput) -> dict[str, str]:
+    """아래 상태줄 — DFM `직재: / 직노: / 산경: / 이윤:` 차례."""
+    return {
+        "직재": str(data.direct_material_krw),
+        "직노": str(data.direct_labor_krw),
+        "산경": str(data.direct_expense_krw),
+        "이윤": str(result.amount("profit")),
+    }
diff --git a/B09_Estimation/B09_Estimation_RateTable.py b/B09_Estimation/B09_Estimation_RateTable.py
new file mode 100644
index 00000000..3ae2192b
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_RateTable.py
@@ -0,0 +1,235 @@
+"""B09 제비율 요율표 화면 자료 — STmate 「원가계산기준」(wM_KAN_RATE) 첫 탭 차례 (PLAN 12장).
+
+⚠ 요율 데이터(`rates_<연도>.json`)를 **읽어 보이기만** 한다 — 묶음 제목·산식 표기는 DFM
+  `TWM_KAN_RATE` 첫 탭(☞ 공사원가계산 제잡비율) 차례를 따르고, 값·구간은 우리 데이터 그대로.
+⚠ 수정은 아직 없음 — 엔진이 프로젝트 덮어쓰기 요율을 받는 칸이 서야 열 수 있음.
+"""
+
+from __future__ import annotations
+
+from decimal import Decimal
+from typing import Any
+
+from B09_Estimation.B09_Estimation_CostSheet import SAFETY_LABELS, WORK_TYPE_LABELS
+from B09_Estimation.B09_Estimation_Rates import RateDataset, _bracket_bounds, _duration_bounds
+
+_EOK = Decimal(100_000_000)
+
+
+def _won(amount: Decimal) -> str:
+    """원 → 「50억」·「5천만」 표기."""
+    if amount >= _EOK:
+        return f"{amount / _EOK:g}억"
+    return f"{amount / 10_000_000:g}천만"
+
+
+def amount_label(label: str) -> str:
+    """구간 키 → 사람 표기. 모르는 키는 그대로(지어내지 않음)."""
+    bounds = _bracket_bounds(label)
+    if bounds is None:
+        return label
+    low, high = bounds
+    if low == 0:
+        return f"{_won(high)} 미만"
+    if high == Decimal("Infinity"):
+        return f"{_won(low)} 이상" + (" " + label.split("_", 3)[-1] if label.count("_") > 2 else "")
+    return f"{_won(low)}~{_won(high)} 미만"
+
+
+def duration_label(label: str) -> str:
+    bounds = _duration_bounds(label)
+    if bounds is None:
+        return label
+    low, high = bounds
+    if low == 0:
+        return f"{high}일 이하"
+    if high >= 10**9:
+        return f"{low}일 이상"
+    return f"{low}~{high}일"
+
+
+def _type(value: str, safety: bool = False) -> str:
+    return {**WORK_TYPE_LABELS, **(SAFETY_LABELS if safety else {})}.get(value, value)
+
+
+def _pivot(rows: list[dict[str, Any]], row_keys: tuple[str, ...], col_key: str, safety=False):
+    """세로 줄을 (구간…) × 공종 표로 편다 — DFM 표 모양(행 구간 · 열 공종)."""
+    columns = list(dict.fromkeys(str(row[col_key]) for row in rows))
+    grid: dict[tuple[str, ...], dict[str, Any]] = {}
+    for row in rows:
+        grid.setdefault(tuple(str(row[k]) for k in row_keys), {})[str(row[col_key])] = row
+    return columns, grid
+
+
+def rate_sections(dataset: RateDataset) -> list[dict[str, Any]]:
+    """묶음 목록 `{title, formula, columns, rows}` — DFM 첫 탭 위→아래 차례."""
+    v = dataset.variables
+    sections: list[dict[str, Any]] = []
+
+    overhead = v["rate_overhead"]["civil_landscape_industrial"]
+    profit = {
+        row["estimated_price_bracket"]: row["rate_percent"] for row in v["rate_profit"]["brackets"]
+    }
+    sections.append(
+        {
+            "title": "일반관리비 · 이윤",
+            "formula": "일반관리비 (재+노+경) × 율 · 이윤 (노+경+일) × 율",
+            "columns": ["공사규모(추정가격)", "일반관리비(%)", "이윤(%)"],
+            "rows": [
+                [
+                    amount_label(row["estimated_price_bracket"]),
+                    row["rate_percent"],
+                    profit.get(row["estimated_price_bracket"], ""),
+                ]
+                for row in overhead
+            ],
+        }
+    )
+    for variable, title, formula in (
+        ("rate_indirect_labor", "간접노무비", "(직접노무비) × 율(%)"),
+        ("rate_other_expense", "기타경비", "(재료비+노무비) × 율(%)"),
+    ):
+        columns, grid = _pivot(
+            v[variable]["brackets"], ("direct_cost_bracket", "duration_bracket"), "work_type"
+        )
+        sections.append(
+            {
+                "title": title,
+                "formula": formula,
+                "columns": ["공사규모(직접공사비)", "공사기간", *(_type(c) for c in columns)],
+                "rows": [
+                    [
+                        amount_label(size),
+                        duration_label(days),
+                        *(cells[c]["rate_percent"] if c in cells else "" for c in columns),
+                    ]
+                    for (size, days), cells in grid.items()
+                ],
+            }
+        )
+    sections.append(
+        {
+            "title": "고용보험료",
+            "formula": "(노무비) × 율",
+            "columns": ["등급", "추정금액", "요율(%)"],
+            "rows": [
+                [row["grade"], amount_label(row["estimated_amount_bracket"]), row["rate_percent"]]
+                for row in v["rate_goyong"]["brackets"]
+            ],
+        }
+    )
+    columns, grid = _pivot(
+        v["rate_safety_pct"]["brackets"], ("target_amount_bracket",), "work_type"
+    )
+    sections.append(
+        {
+            "title": "산업안전보건관리비",
+            "formula": "(재료비+직접노무비+관급자재) × 율 + 기초액",
+            "columns": ["대상액", *(f"{_type(c, safety=True)}(%)" for c in columns), "기초액(원)"],
+            "rows": [
+                [
+                    amount_label(size),
+                    *(cells[c]["rate_percent"] if c in cells else "" for c in columns),
+                    next(
+                        (
+                            cells[c].get("base_amount_krw")
+                            for c in columns
+                            if cells.get(c, {}).get("base_amount_krw")
+                        ),
+                        "",
+                    ),
+                ]
+                for (size,), cells in grid.items()
+            ],
+        }
+    )
+    sections.append(
+        {
+            "title": "환 경 보 전 비",
+            "formula": "(재료비+직접노무비+산출경비) × 율",
+            "columns": ["구 분", "요율(%)"],
+            "rows": [
+                [_type(row["work_type"]), row["rate_percent"]]
+                for row in v["rate_environment"]["all_work_types"]
+            ],
+        }
+    )
+    sections.append(
+        {
+            "title": "공사이행보증수수료",
+            "formula": "[추가금액 + (직접공사비-기준금액) × 율] × 공기(년)",
+            "columns": ["공사규모(직접공사비)", "수수료 산식"],
+            "rows": [
+                [
+                    amount_label(row["direct_cost_bracket"]),
+                    str(row.get("formula", ""))
+                    .replace("direct_cost", "직공비")
+                    .replace("duration_years", "공기(년)"),
+                ]
+                for row in v["rate_performance_guarantee_fee"]["brackets"]
+            ],
+        }
+    )
+    sections.append(
+        {
+            "title": "건설하도급대금지급보증서발급수수료",
+            "formula": "(직접공사비) × 율",
+            "columns": ["공사규모", "요율(%)"],
+            "rows": [
+                [amount_label(row["estimated_price_bracket"]), row["rate_percent"]]
+                for row in v["rate_subcontract_payment_guarantee"]["brackets"]
+            ],
+        }
+    )
+    equipment = v["rate_equipment_payment_guarantee"]
+    sections.append(
+        {
+            "title": "건설기계대여대금 지급보증서 발급금액",
+            "formula": "(직접공사비) × 율",
+            "columns": ["구 분", "요율(%)"],
+            "rows": [
+                *(
+                    [_type(row["work_type"]), row["rate_percent"]]
+                    for row in equipment["general_construction"]
+                ),
+                *(
+                    ["전문건설 — " + row["work_type"], row["rate_percent"]]
+                    for row in equipment["specialty_construction"]
+                ),
+            ],
+        }
+    )
+    pension = next(
+        (
+            row["rate_percent"]
+            for row in v["rate_pension"]["annual_rates"]
+            if row["year"] == int(str(dataset.version_stamp.get("effective_date", "0"))[:4] or 0)
+        ),
+        "",
+    )
+    sections.append(
+        {
+            "title": "퇴직부금비 · 법 정 부 담 금 · 보험료",
+            "formula": "",
+            "columns": ["항목", "산식", "요율(%)"],
+            "rows": [
+                [
+                    "퇴직공제부금비",
+                    "(직접노무비) × 율",
+                    v["rate_retirement_mutual_aid"]["rate_percent"],
+                ],
+                ["석면분담금", "(노무비) × 율", v["rate_asbestos_contribution"]["rate_percent"]],
+                [
+                    "임금채권부담금",
+                    "(노무비) × 율",
+                    v["rate_wage_claim_contribution"]["rate_percent"],
+                ],
+                ["산재보험료", "(노무비) × 율", v["rate_sanjae"]["rate_percent"]],
+                ["건강보험료", "(직접노무비) × 율", v["rate_health"]["rate_percent"]],
+                ["장기요양보험료", "(건강보험료) × 율", v["rate_care"]["rate_percent"]],
+                ["연금보험료", "(직접노무비) × 율", pension],
+                ["부가가치세", "(공급가액) × 율", v["rate_vat"]["rate_percent"]],
+            ],
+        }
+    )
+    return sections
diff --git a/B09_Estimation/B09_Estimation_Router_CostSheet.py b/B09_Estimation/B09_Estimation_Router_CostSheet.py
new file mode 100644
index 00000000..c4cd62d6
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_Router_CostSheet.py
@@ -0,0 +1,158 @@
+"""B09 원가계산서 · 제비율 요율표 탭 API (PLAN 12장 · 랩탑 메인).
+
+⚠ 옛 `/estimation/cost`(수기 입력)는 그대로 둔다 — 새 탭은 **프로젝트 값**으로 선다:
+  직접비 = 예산내역서(`/estimation/bill`) 합계 · 기준 입력 = `estimation.cost_sheet` 저장값 ·
+  폐기물처리비 = B08 「임목폐기물 처리」 톤 × 수동 처리단가(분리발주 여부도 B08 산출 조건).
+⚠ 화면이 값을 만들지 않는다 — 서식 줄·금액·산식은 전부 여기서 낸다.
+"""
+
+from __future__ import annotations
+
+import json
+import logging
+import math
+from decimal import Decimal
+from typing import Any
+from uuid import UUID
+
+from fastapi import APIRouter
+from fastapi.responses import JSONResponse
+
+from B09_Estimation.B09_Estimation_CostSheet import (
+    AMOUNT_FIELDS,
+    SETTINGS_KEY,
+    WORK_TYPE_FIELDS,
+    clean_settings,
+    cost_input,
+    field_options,
+    sheet_rows,
+    status_line,
+)
+from B09_Estimation.B09_Estimation_Engine_Cost import calculate_cost
+from B09_Estimation.B09_Estimation_Rates import RateLookupError, load_rate_dataset
+from B09_Estimation.B09_Estimation_RateTable import rate_sections
+from B09_Estimation.B09_Estimation_Rounding import OutputPlace, round_at
+
+logger = logging.getLogger(__name__)
+router = APIRouter(prefix="/api/projects", tags=["B09 Estimation — Cost Sheet"])
+
+TREE_WASTE_ITEM = "임목폐기물 처리"
+
+
+async def _root(project_id: UUID) -> str | None:
+    from B09_Estimation.B09_Estimation_Router import _project_root_of
+
+    return await _project_root_of(project_id)
+
+
+def _waste(bill: dict[str, Any], quantity: dict[str, Any]) -> tuple[Decimal, bool, str]:
+    """(금액, 분리발주, 사유) — 톤은 내역서 제외 줄에서, 단가는 B08 수동 입력에서."""
+    tons = next(
+        (
+            Decimal(str(row.get("quantity") or 0))
+            for row in bill.get("excluded") or []
+            if row.get("name") == TREE_WASTE_ITEM
+        ),
+        Decimal(0),
+    )
+    price = quantity.get("tree_waste_unit_price_krw_per_ton")
+    separate = bool(quantity.get("waste_separate_order"))
+    if tons <= 0:
+        return Decimal(0), separate, "임목폐기물 톤이 아직 안 섬(수량산출 산출 조건)"
+    if not price:
+        return Decimal(0), separate, f"임목폐기물 {tons:,.2f}톤 — 처리단가 없음(수동 입력 전)"
+    amount = Decimal(math.floor(tons * Decimal(str(price))))
+    return amount, separate, f"임목폐기물 {tons:,.2f}톤 × {price:,.0f}원 — ⚠ 수동 단가(미확정)"
+
+
+@router.get("/{project_id}/estimation/cost-sheet")
+async def get_cost_sheet(project_id: UUID) -> JSONResponse:
+    """원가계산서(일반형식) 한 장 — 서식 줄 · 기준 입력 선택지 · 상태줄."""
+    from B09_Estimation.B09_Estimation_Router import get_bill
+    from common_util.common_util_project_settings import estimation_settings, quantity_settings
+
+    root = await _root(project_id)
+    if root is None:
+        return JSONResponse(
+            status_code=404,
+            content={"status": "error", "message": "프로젝트 저장 폴더를 찾지 못했습니다."},
+        )
+    response = await get_bill(project_id)
+    bill = json.loads(bytes(response.body).decode("utf-8"))
+    if response.status_code != 200 or "summary" not in bill:
+        # 내역서가 안 서면 원가계산서도 못 섬 — 사유를 그대로 넘긴다.
+        return JSONResponse(status_code=response.status_code or 502, content=bill)
+    summary = bill["summary"]
+    place = OutputPlace.RESOURCE_SUMMARY
+    direct = {
+        part: round_at(Decimal(str(summary.get(f"direct_{part}_krw") or 0)), place)
+        for part in ("material", "labor", "expense")
+    }
+    stored = dict(estimation_settings(root).get(SETTINGS_KEY) or {})
+    waste, separate, waste_note = _waste(bill, quantity_settings(root))
+    data = cost_input(direct, stored, waste, separate)
+    try:
+        dataset = load_rate_dataset(data.rate_file_name)
+        result = calculate_cost(data)
+    except RateLookupError as error:
+        return JSONResponse(status_code=422, content={"status": "error", "message": str(error)})
+    return JSONResponse(
+        content={
+            "status": "success",
+            "form": "일반",
+            "rows": sheet_rows(result, data),
+            "status_line": status_line(result, data),
+            "settings": {
+                **{key: getattr(data, key) for key, _ in WORK_TYPE_FIELDS},
+                **{key: str(getattr(data, key)) for key, _ in AMOUNT_FIELDS},
+                "duration_days": data.duration_days,
+            },
+            "stored": stored,
+            "fields": {
+                "work_types": [{"key": k, "label": label} for k, label in WORK_TYPE_FIELDS],
+                "amounts": [{"key": k, "label": label} for k, label in AMOUNT_FIELDS],
+                "options": field_options(dataset),
+            },
+            "waste_note": waste_note,
+            "bill_missing_count": len(summary.get("missing") or []),
+            "bill_unconfirmed_count": int(summary.get("unconfirmed_count") or 0),
+            "rate_version": result.rate_version,
+            "notes": result.notes,
+        }
+    )
+
+
+@router.put("/{project_id}/estimation/cost-sheet")
+async def put_cost_sheet(project_id: UUID, body: dict[str, Any]) -> JSONResponse:
+    """기준 입력 저장 — `estimation.cost_sheet` 한 칸만 통째로 갈아 끼움."""
+    from common_util.common_util_project_settings import save_section
+
+    root = await _root(project_id)
+    if root is None:
+        return JSONResponse(
+            status_code=404,
+            content={"status": "error", "message": "프로젝트 저장 폴더를 찾지 못했습니다."},
+        )
+    cleaned = clean_settings(body, load_rate_dataset())
+    try:
+        save_section(root, "estimation", {SETTINGS_KEY: cleaned}, replace_keys=(SETTINGS_KEY,))
+    except Exception:
+        logger.exception("B09 원가계산서 기준 저장 실패: project_id=%s", project_id)
+        return JSONResponse(
+            status_code=500,
+            content={"status": "error", "message": "원가계산서 기준을 저장하지 못했습니다."},
+        )
+    return JSONResponse(content={"status": "success", "stored": cleaned})
+
+
+@router.get("/{project_id}/estimation/rate-table")
+async def get_rate_table(project_id: UUID) -> JSONResponse:
+    """제비율 요율표 — 지금 판의 요율 데이터를 DFM 첫 탭 묶음 차례로(보기 전용)."""
+    dataset = load_rate_dataset()
+    return JSONResponse(
+        content={
+            "status": "success",
+            "rate_version": dataset.version_stamp,
+            "sections": rate_sections(dataset),
+        }
+    )
diff --git a/B09_Estimation/B09_Estimation_UI_Shell_Types.ts b/B09_Estimation/B09_Estimation_UI_Shell_Types.ts
new file mode 100644
index 00000000..c2d67b50
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Shell_Types.ts
@@ -0,0 +1,33 @@
+/* =============================================================================
+ * B09_Estimation_UI_Shell_Types.ts
+ * B09 원가계산 화면 틀 ↔ 탭 파일 계약 (PLAN 12장 · 2026-09-14 브레인 판정)
+ *
+ *   - 탭마다 파일 하나: `B09_Estimation_UI_Tab_<이름>.ts` 가 `B09Tab` 하나를 내보냄.
+ *   - 틀(`B09_Estimation_UI_Shell.ts`)은 **등록 한 줄씩**만 가짐. 등록 권한 = 랩탑_서브.
+ *   - 틀은 탭을 고를 때마다 `body`·`panel` 을 비우고 `render(ctx, arg)` 를 부름.
+ *     탭의 자료·상태는 탭 파일이 스스로 들고 있음(다시 그릴 때 다시 받을지도 탭이 정함).
+ *   - [재계산]·[확정]·[저장] 같은 단추는 탭이 자기 `panel`·`body` 에 둠 — 틀에 훅 없음.
+ *   - ⚠ 화면이 값을 만들지 않음 — 표시·입력만. 계산은 서버.
+ * ========================================================================== */
+
+export interface B09TabContext {
+  /** 지금 프로젝트 — 없으면 탭이 「프로젝트를 고르세요」 식으로 비워 둠. */
+  projectId: string | null;
+  /** 탭 본문 자리 — 고를 때마다 비워서 줌. */
+  body: HTMLElement;
+  /** 좌측 칸 자리 — 고를 때마다 비워서 줌. 안 쓰면 비워 둠. */
+  panel: HTMLElement;
+  /** 페이지 뿌리 — 근거 토글(`createProvenanceToggle`) 따위가 씀. */
+  root: HTMLElement;
+  /** 다른 탭으로 들어가기 — 내역 줄 → 일위대가 호표 → 단가산출근거처럼. `arg` 는 받는 탭이 읽음. */
+  open: (key: string, arg?: string) => void;
+}
+
+export interface B09Tab {
+  /** 탭 id — 틀 안에서 유일(`cost_sheet` · `boq` · `unit_price` · `price_basis` …). */
+  key: string;
+  /** 탭 제목 — 언어 바뀜을 따르게 함수로. */
+  label: () => string;
+  /** 고를 때마다 불림. `arg` = 다른 탭이 `open(key, arg)` 로 넘긴 값(없으면 undefined). */
+  render: (ctx: B09TabContext, arg?: string) => void;
+}
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_CostSheet.ts b/B09_Estimation/B09_Estimation_UI_Tab_CostSheet.ts
new file mode 100644
index 00000000..d28d2c6f
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_CostSheet.ts
@@ -0,0 +1,347 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_CostSheet.ts
+ * 원가계산서 탭 — STmate 「제잡비 계산」(wM_KanJub) 일반형식을 본뜸 (PLAN 12장 · 랩탑 메인).
+ *
+ *   - 좌측 = 기준 입력판: 번호·제목은 DFM `TWM_KANJUB` 그대로. 엔진이 받는 칸만 엶.
+ *   - 본문 = 서식(점선 라벨 + 오른쪽 금액) · 아래 형식 탭(일반형식만 켜짐) · 상태줄(직재·직노·산경·이윤).
+ *   - ⚠ 값은 서버(`/estimation/cost-sheet`)가 냄 — 여기는 그리기·입력만(지침 5장).
+ *   - 입력은 캐시(모듈 안)에만 쌓이고 [저장]에서 정본으로 감 · 자동저장 없음.
+ * ========================================================================== */
+
+import { ui_locales, currentLanguageIndex } from "@ui/ui_template_locale";
+import { createButton, showToast } from "@ui/ui_template_elements";
+import { API_BASE_URL } from "@config/config_frontend";
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+
+function L(key: keyof typeof ui_locales): string {
+  return ui_locales[key][currentLanguageIndex];
+}
+
+interface SheetRow {
+  key: string;
+  mark: string;
+  label: string;
+  level: number;
+  formula: string;
+  rate_percent: string | null;
+  amount_krw: string;
+  note: string;
+  total: boolean;
+}
+
+interface FieldOption {
+  value: string;
+  label: string;
+}
+
+interface CostSheetDto {
+  status: string;
+  message?: string;
+  rows: SheetRow[];
+  status_line: Record<string, string>;
+  settings: Record<string, string | number>;
+  fields: {
+    work_types: { key: string; label: string }[];
+    amounts: { key: string; label: string }[];
+    options: Record<string, FieldOption[]>;
+  };
+  waste_note: string;
+  bill_missing_count: number;
+  bill_unconfirmed_count: number;
+  rate_version: { dataset_id: string; effective_date: string };
+  notes: string[];
+}
+
+/** DFM 기준 입력판 첫 칸 「제잡비계산형식」 선택지 그대로. 지금은 「일반 형식」만 엶. */
+const FORMS = [
+  "일반 형식",
+  "토지개발공사 형식",
+  "인천상수도 형식",
+  "수자원공사 형식",
+  "지역난방공사 형식",
+  "고용개선지원(서울)",
+];
+/** DFM 본문 아래 탭 이름 그대로. */
+const FORM_TABS = ["일반형식", "수공형식", "실적일반", "실적수공"];
+
+const STYLE_ID = "b09-cost-sheet-styles";
+function injectStyles(): void {
+  if (document.getElementById(STYLE_ID)) return;
+  const style = document.createElement("style");
+  style.id = STYLE_ID;
+  style.textContent = `
+.b09cs { display: flex; flex-direction: column; gap: 8px; height: 100%; min-height: 0; }
+.b09cs__head { display: flex; flex-wrap: wrap; gap: 8px; align-items: baseline; }
+.b09cs__title { font-weight: 600; }
+.b09cs__meta { font-size: 12px; color: var(--color-text-secondary); }
+.b09cs__warn { font-size: 12px; color: var(--color-warning-text, #8a5a00); }
+.b09cs__sheet { flex: 1; overflow: auto; min-height: 0; border: 1px solid var(--color-border); padding: 8px 12px; }
+.b09cs__line { display: flex; align-items: baseline; gap: 6px; font-size: 13px; line-height: 1.9; }
+.b09cs__mark { flex: 0 0 2.4em; text-align: right; }
+.b09cs__label { flex: 1; min-width: 0; display: flex; gap: 4px; overflow: hidden; white-space: nowrap; }
+.b09cs__label::after { content: ""; flex: 1; border-bottom: 1px dotted var(--color-border); margin-bottom: 4px; }
+.b09cs__formula { color: var(--color-text-secondary); font-size: 12px; overflow: hidden; text-overflow: ellipsis; }
+.b09cs__amount { flex: 0 0 11em; text-align: right; font-variant-numeric: tabular-nums; }
+.b09cs__line--total { font-weight: 600; }
+.b09cs__line--total .b09cs__amount { flex-basis: 12.5em; }
+.b09cs__tabs { display: flex; gap: 2px; border-top: 1px solid var(--color-border); padding-top: 4px; }
+.b09cs__tab { font-size: 12px; padding: 2px 10px; border: 1px solid var(--color-border); border-top: none; background: none; }
+.b09cs__tab[aria-selected="true"] { font-weight: 600; background: var(--color-surface, #fff); }
+.b09cs__status { display: flex; gap: 16px; font-size: 12px; font-variant-numeric: tabular-nums; }
+.b09cs__panel { display: flex; flex-direction: column; gap: 6px; }
+.b09cs__field { display: flex; flex-direction: column; gap: 2px; font-size: 12px; }
+.b09cs__field select, .b09cs__field input { width: 100%; }
+.b09cs__group { font-size: 12px; font-weight: 600; margin-top: 6px; }
+.b09cs__buttons { display: flex; gap: 6px; flex-wrap: wrap; margin-top: 8px; }
+`;
+  document.head.append(style);
+}
+
+function won(value: string): string {
+  const n = Number(value);
+  return Number.isFinite(n) ? n.toLocaleString("ko-KR") : value;
+}
+
+function el<K extends keyof HTMLElementTagNameMap>(
+  tag: K,
+  className = "",
+  text = "",
+): HTMLElementTagNameMap[K] {
+  const node = document.createElement(tag);
+  if (className) node.className = className;
+  if (text) node.textContent = text;
+  return node;
+}
+
+/** 프로젝트별 입력 캐시 — 탭을 다시 골라도 [저장] 전 값이 남음. */
+const drafts = new Map<string, Record<string, string>>();
+
+async function fetchSheet(projectId: string): Promise<CostSheetDto> {
+  const response = await fetch(
+    `${API_BASE_URL}/projects/${encodeURIComponent(projectId)}/estimation/cost-sheet`,
+    { credentials: "include" },
+  );
+  const body = (await response.json()) as CostSheetDto;
+  if (!response.ok) throw new Error(body.message ?? `HTTP ${response.status}`);
+  return body;
+}
+
+async function saveSheet(projectId: string, values: Record<string, string>): Promise<void> {
+  const response = await fetch(
+    `${API_BASE_URL}/projects/${encodeURIComponent(projectId)}/estimation/cost-sheet`,
+    {
+      method: "PUT",
+      credentials: "include",
+      headers: { "Content-Type": "application/json" },
+      body: JSON.stringify(values),
+    },
+  );
+  if (!response.ok) throw new Error(`HTTP ${response.status}`);
+}
+
+function selectField(
+  label: string,
+  value: string,
+  options: { value: string; label: string; disabled?: boolean }[],
+  onChange: (value: string) => void,
+): HTMLElement {
+  const wrap = el("label", "b09cs__field");
+  wrap.append(el("span", "", label));
+  const select = el("select");
+  for (const option of options) {
+    const node = el("option", "", option.label);
+    node.value = option.value;
+    node.disabled = Boolean(option.disabled);
+    select.append(node);
+  }
+  select.value = value;
+  select.addEventListener("change", () => onChange(select.value));
+  wrap.append(select);
+  return wrap;
+}
+
+function numberField(label: string, value: string, onInput: (value: string) => void): HTMLElement {
+  const wrap = el("label", "b09cs__field");
+  wrap.append(el("span", "", label));
+  const input = el("input");
+  input.type = "number";
+  input.min = "0";
+  input.value = value;
+  input.addEventListener("input", () => onInput(input.value));
+  wrap.append(input);
+  return wrap;
+}
+
+function drawPanel(ctx: B09TabContext, sheet: CostSheetDto, reload: () => void): void {
+  const projectId = ctx.projectId as string;
+  const draft =
+    drafts.get(projectId) ??
+    Object.fromEntries(Object.entries(sheet.settings).map(([k, v]) => [k, String(v)]));
+  drafts.set(projectId, draft);
+  const box = el("div", "b09cs__panel");
+  box.append(el("div", "b09cs__group", "기준 입력"));
+  box.append(
+    selectField(
+      "제잡비계산형식 :",
+      FORMS[0],
+      FORMS.map((name, i) => ({
+        value: name,
+        label: i ? `${name} (준비 중)` : name,
+        disabled: i > 0,
+      })),
+      () => undefined,
+    ),
+  );
+  const workType = (key: string) => sheet.fields.work_types.find((f) => f.key === key);
+  const typeSelect = (key: string) => {
+    const field = workType(key);
+    if (!field) return;
+    box.append(
+      selectField(field.label + " :", draft[key] ?? "", sheet.fields.options[key] ?? [], (v) => {
+        draft[key] = v;
+      }),
+    );
+  };
+  typeSelect("work_type_indirect_labor");
+  box.append(
+    numberField("3.공사의기간(일) :", draft.duration_days ?? "", (v) => {
+      draft.duration_days = v;
+    }),
+  );
+  for (const field of sheet.fields.amounts.slice(0, 2)) {
+    box.append(
+      numberField(field.label + " :", draft[field.key] ?? "", (v) => (draft[field.key] = v)),
+    );
+  }
+  typeSelect("work_type_safety");
+  typeSelect("environment_work_type");
+  typeSelect("equipment_guarantee_work_type");
+  box.append(el("div", "b09cs__group", "계산/인쇄 설정"));
+  for (const field of sheet.fields.amounts.slice(2)) {
+    box.append(
+      numberField(field.label + " :", draft[field.key] ?? "", (v) => (draft[field.key] = v)),
+    );
+  }
+
+  const buttons = el("div", "b09cs__buttons");
+  buttons.append(
+    createButton({
+      label: "제비율표",
+      variant: "outlined",
+      onClick: () => ctx.open("rate_table"),
+    }),
+    createButton({
+      label: "다시 계산",
+      variant: "outlined",
+      onClick: () => {
+        drafts.delete(projectId);
+        reload();
+      },
+    }),
+    createButton({
+      label: "저장",
+      onClick: async () => {
+        try {
+          await saveSheet(projectId, draft);
+          drafts.delete(projectId);
+          showToast("원가계산서 기준 저장", "success");
+          reload();
+        } catch (error) {
+          showToast(error instanceof Error ? error.message : "저장 못 함", "error");
+        }
+      },
+    }),
+  );
+  box.append(buttons);
+  ctx.panel.append(box);
+}
+
+function drawBody(ctx: B09TabContext, sheet: CostSheetDto): void {
+  const wrap = el("div", "b09cs");
+  const head = el("div", "b09cs__head");
+  head.append(
+    el("span", "b09cs__title", "제잡비 계산 — 일반형식"),
+    el(
+      "span",
+      "b09cs__meta",
+      `요율 판 ${sheet.rate_version.effective_date} · 직접비는 설계내역서 합계`,
+    ),
+  );
+  if (sheet.bill_missing_count || sheet.bill_unconfirmed_count) {
+    head.append(
+      el(
+        "span",
+        "b09cs__warn",
+        `⚠ 내역서 단가 없는 줄 ${sheet.bill_missing_count} · 미확정 ${sheet.bill_unconfirmed_count}건 — 직접비가 덜 섬`,
+      ),
+    );
+  }
+  if (sheet.waste_note) head.append(el("span", "b09cs__meta", `폐기물처리비: ${sheet.waste_note}`));
+  wrap.append(head);
+
+  const body = el("div", "b09cs__sheet");
+  for (const row of sheet.rows) {
+    const line = el("div", `b09cs__line${row.total ? " b09cs__line--total" : ""}`);
+    line.style.paddingLeft = `${row.level * 1.2}em`;
+    line.append(el("span", "b09cs__mark", row.mark));
+    const label = el("span", "b09cs__label");
+    label.append(el("span", "", row.label));
+    if (row.formula) label.append(el("span", "b09cs__formula", `<${row.formula}>`));
+    label.title = [row.formula, row.note].filter(Boolean).join(" · ");
+    line.append(label, el("span", "b09cs__amount", won(row.amount_krw)));
+    body.append(line);
+  }
+  wrap.append(body);
+
+  const tabs = el("div", "b09cs__tabs");
+  FORM_TABS.forEach((name, i) => {
+    const tab = el("button", "b09cs__tab", name);
+    tab.setAttribute("aria-selected", String(i === 0));
+    tab.disabled = i > 0;
+    if (i > 0) tab.title = "준비 중 — 일반형식부터 세움";
+    tabs.append(tab);
+  });
+  wrap.append(tabs);
+
+  const status = el("div", "b09cs__status");
+  for (const [name, value] of Object.entries(sheet.status_line)) {
+    status.append(el("span", "", `${name}: ${won(value)}`));
+  }
+  wrap.append(status);
+  for (const note of sheet.notes) wrap.append(el("div", "b09cs__meta", note));
+  ctx.body.append(wrap);
+}
+
+function render(ctx: B09TabContext): void {
+  injectStyles();
+  if (!ctx.projectId) {
+    ctx.body.append(el("div", "b09cs__meta", "프로젝트를 고르세요"));
+    return;
+  }
+  const load = (): void => {
+    ctx.body.replaceChildren(el("div", "b09cs__meta", "원가계산서 계산 중…"));
+    ctx.panel.replaceChildren();
+    fetchSheet(ctx.projectId as string)
+      .then((sheet) => {
+        ctx.body.replaceChildren();
+        drawPanel(ctx, sheet, load);
+        drawBody(ctx, sheet);
+      })
+      .catch((error: unknown) => {
+        ctx.body.replaceChildren(
+          el(
+            "div",
+            "b09cs__warn",
+            `원가계산서를 세우지 못함 — ${error instanceof Error ? error.message : ""}`,
+          ),
+        );
+      });
+  };
+  load();
+}
+
+export const costSheetTab: B09Tab = {
+  key: "cost_sheet",
+  label: () => L("B09_Estimation_Tab_CostSheet"),
+  render,
+};
diff --git a/B09_Estimation/B09_Estimation_UI_Tab_RateTable.ts b/B09_Estimation/B09_Estimation_UI_Tab_RateTable.ts
new file mode 100644
index 00000000..22bf6fb8
--- /dev/null
+++ b/B09_Estimation/B09_Estimation_UI_Tab_RateTable.ts
@@ -0,0 +1,182 @@
+/* =============================================================================
+ * B09_Estimation_UI_Tab_RateTable.ts
+ * 제비율 요율표 탭 — STmate 「원가계산기준」(wM_KAN_RATE)을 본뜸 (PLAN 12장 · 랩탑 메인).
+ *
+ *   - 좌측 = 도구줄 자리: `수정기준선택 ☞` [기본제비율] · `수 정` (지금은 잠김 — 덮어쓰기 칸 전).
+ *   - 본문 = 첫 탭 「☞ 공사원가계산 제잡비율」 묶음 차례 · 아래 탭 넷(첫 탭만 켜짐).
+ *   - ⚠ 요율은 서버(`/estimation/rate-table`)가 요율 데이터에서 그대로 냄 — 보기 전용.
+ * ========================================================================== */
+
+import { ui_locales, currentLanguageIndex } from "@ui/ui_template_locale";
+import { createButton } from "@ui/ui_template_elements";
+import { API_BASE_URL } from "@config/config_frontend";
+import type { B09Tab, B09TabContext } from "./B09_Estimation_UI_Shell_Types";
+
+function L(key: keyof typeof ui_locales): string {
+  return ui_locales[key][currentLanguageIndex];
+}
+
+interface RateSection {
+  title: string;
+  formula: string;
+  columns: string[];
+  rows: (string | number)[][];
+}
+
+interface RateTableDto {
+  status: string;
+  message?: string;
+  rate_version: { dataset_id: string; effective_date: string; sha256: string };
+  sections: RateSection[];
+}
+
+/** DFM 아래 탭 — 화면에 보이는 묶음 제목 그대로. */
+const RATE_TABS = [
+  "☞ 공사원가계산 제잡비율",
+  "표준시장단가 제잡비율",
+  "☞ 행정자치부 적용 제잡비율",
+  "☞ 실적공사비 적용시 제경비율 조정계수",
+];
+
+const STYLE_ID = "b09-rate-table-styles";
+function injectStyles(): void {
+  if (document.getElementById(STYLE_ID)) return;
+  const style = document.createElement("style");
+  style.id = STYLE_ID;
+  style.textContent = `
+.b09rt { display: flex; flex-direction: column; gap: 8px; height: 100%; min-height: 0; }
+.b09rt__meta { font-size: 12px; color: var(--color-text-secondary); }
+.b09rt__scroll { flex: 1; overflow: auto; min-height: 0; display: flex; flex-direction: column; gap: 12px; }
+.b09rt__section { border: 1px solid var(--color-border); padding: 6px 8px; }
+.b09rt__title { font-weight: 600; font-size: 13px; }
+.b09rt__formula { font-size: 12px; color: var(--color-text-secondary); margin-left: 6px; font-weight: normal; }
+.b09rt__table { border-collapse: collapse; font-size: 12px; margin-top: 4px; }
+.b09rt__table th, .b09rt__table td { border: 1px solid var(--color-border); padding: 2px 8px; }
+.b09rt__table td { text-align: right; font-variant-numeric: tabular-nums; }
+.b09rt__table td:first-child, .b09rt__table td.b09rt__text { text-align: left; }
+.b09rt__tabs { display: flex; gap: 2px; border-top: 1px solid var(--color-border); padding-top: 4px; }
+.b09rt__tab { font-size: 12px; padding: 2px 10px; border: 1px solid var(--color-border); border-top: none; background: none; }
+.b09rt__tab[aria-selected="true"] { font-weight: 600; }
+.b09rt__panel { display: flex; flex-direction: column; gap: 6px; font-size: 12px; }
+`;
+  document.head.append(style);
+}
+
+function el<K extends keyof HTMLElementTagNameMap>(
+  tag: K,
+  className = "",
+  text = "",
+): HTMLElementTagNameMap[K] {
+  const node = document.createElement(tag);
+  if (className) node.className = className;
+  if (text) node.textContent = text;
+  return node;
+}
+
+async function fetchRates(projectId: string): Promise<RateTableDto> {
+  const response = await fetch(
+    `${API_BASE_URL}/projects/${encodeURIComponent(projectId)}/estimation/rate-table`,
+    { credentials: "include" },
+  );
+  const body = (await response.json()) as RateTableDto;
+  if (!response.ok) throw new Error(body.message ?? `HTTP ${response.status}`);
+  return body;
+}
+
+function drawPanel(ctx: B09TabContext): void {
+  const box = el("div", "b09rt__panel");
+  const pick = el("label", "b09rt__panel");
+  pick.append(el("span", "", "수정기준선택 ☞"));
+  const select = el("select");
+  for (const [i, name] of ["기본제비율", "표준시장", "행자부기준"].entries()) {
+    const option = el("option", "", i ? `${name} (준비 중)` : name);
+    option.disabled = i > 0;
+    select.append(option);
+  }
+  pick.append(select);
+  const edit = createButton({ label: "수 정", variant: "outlined", disabled: true });
+  edit.title = "요율 수정은 원가계산이 프로젝트 요율을 받는 칸이 선 뒤에 열림";
+  box.append(
+    pick,
+    edit,
+    el("span", "b09rt__meta", "요율은 조달청 제비율 판 그대로 — 지금은 보기 전용"),
+    createButton({
+      label: "원가계산서",
+      variant: "outlined",
+      onClick: () => ctx.open("cost_sheet"),
+    }),
+  );
+  ctx.panel.append(box);
+}
+
+function drawBody(ctx: B09TabContext, data: RateTableDto): void {
+  const wrap = el("div", "b09rt");
+  wrap.append(
+    el(
+      "div",
+      "b09rt__meta",
+      `원가계산기준 — 요율 판 ${data.rate_version.effective_date} (${data.rate_version.dataset_id})`,
+    ),
+  );
+  const scroll = el("div", "b09rt__scroll");
+  for (const section of data.sections) {
+    const box = el("div", "b09rt__section");
+    const title = el("div", "b09rt__title", section.title);
+    if (section.formula) title.append(el("span", "b09rt__formula", section.formula));
+    box.append(title);
+    const table = el("table", "b09rt__table");
+    const head = el("tr");
+    for (const column of section.columns) head.append(el("th", "", column));
+    table.append(head);
+    for (const row of section.rows) {
+      const tr = el("tr");
+      for (const cell of row) {
+        tr.append(el("td", typeof cell === "number" ? "" : "b09rt__text", String(cell)));
+      }
+      table.append(tr);
+    }
+    box.append(table);
+    scroll.append(box);
+  }
+  wrap.append(scroll);
+  const tabs = el("div", "b09rt__tabs");
+  RATE_TABS.forEach((name, i) => {
+    const tab = el("button", "b09rt__tab", name);
+    tab.setAttribute("aria-selected", String(i === 0));
+    tab.disabled = i > 0;
+    if (i > 0) tab.title = "준비 중";
+    tabs.append(tab);
+  });
+  wrap.append(tabs);
+  ctx.body.append(wrap);
+}
+
+function render(ctx: B09TabContext): void {
+  injectStyles();
+  if (!ctx.projectId) {
+    ctx.body.append(el("div", "b09rt__meta", "프로젝트를 고르세요"));
+    return;
+  }
+  drawPanel(ctx);
+  ctx.body.append(el("div", "b09rt__meta", "요율표 받는 중…"));
+  fetchRates(ctx.projectId)
+    .then((data) => {
+      ctx.body.replaceChildren();
+      drawBody(ctx, data);
+    })
+    .catch((error: unknown) => {
+      ctx.body.replaceChildren(
+        el(
+          "div",
+          "b09rt__meta",
+          `요율표를 받지 못함 — ${error instanceof Error ? error.message : ""}`,
+        ),
+      );
+    });
+}
+
+export const rateTableTab: B09Tab = {
+  key: "rate_table",
+  label: () => L("B09_Estimation_Tab_RateTable"),
+  render,
+};
diff --git a/main.py b/main.py
index 98f805d1..3f0792d6 100644
--- a/main.py
+++ b/main.py
@@ -65,6 +65,7 @@ from B08_Quantity.B08_Quantity_Router_Earthwork import router as b08_earthwork_r
 from B08_Quantity.B08_Quantity_Router_Material import router as b08_material_router
 from B08_Quantity.B08_Quantity_Router_StructureSheet import router as b08_structure_sheet_router
 from B09_Estimation.B09_Estimation_Router import router as b09_estimation_router
+from B09_Estimation.B09_Estimation_Router_CostSheet import router as b09_cost_sheet_router
 from common_util.common_util_audit import note_api_call, record_call_burst
 from common_util.common_util_auth import (
     require_company,
@@ -636,6 +637,7 @@ app.include_router(b08_earthwork_router, dependencies=protected_with_company)
 app.include_router(b08_material_router, dependencies=protected_with_company)
 app.include_router(b08_structure_sheet_router, dependencies=protected_with_company)
 app.include_router(b09_estimation_router, dependencies=protected_with_company)
+app.include_router(b09_cost_sheet_router, dependencies=protected_with_company)
 # 개발 전용 잠금 해제 — 다른 라우터와 **같은 보호**를 받는다(로그인·회사·프로젝트 접근).
 # 그 위에 서버가 환경까지 한 번 더 본다.
 app.include_router(dev_unlock_router, dependencies=protected_with_company)
diff --git a/resources/tester/test_b09_cost_sheet_layout.py b/resources/tester/test_b09_cost_sheet_layout.py
new file mode 100644
index 00000000..d3e947d2
--- /dev/null
+++ b/resources/tester/test_b09_cost_sheet_layout.py
@@ -0,0 +1,115 @@
+"""원가계산서 탭(일반형식) — STmate 서식 차례로 우리 엔진 줄을 늘어놓는가 (PLAN 12장).
+
+⚠ 금액을 박지 않는다 — 차례·표기·자리(경비 안/총원가 밖)와 「줄 = 엔진 값」만 잰다.
+"""
+
+from __future__ import annotations
+
+import sys
+from decimal import Decimal
+from pathlib import Path
+
+ROOT = Path(__file__).resolve().parents[2]
+sys.path.insert(0, str(ROOT))
+
+from B09_Estimation.B09_Estimation_CostSheet import (  # noqa: E402
+    clean_settings,
+    cost_input,
+    field_options,
+    sheet_rows,
+)
+from B09_Estimation.B09_Estimation_Engine_Cost import calculate_cost  # noqa: E402
+from B09_Estimation.B09_Estimation_Rates import load_rate_dataset  # noqa: E402
+from B09_Estimation.B09_Estimation_RateTable import amount_label, rate_sections  # noqa: E402
+
+DIRECT = {
+    "material": Decimal(30_000_000),
+    "labor": Decimal(40_000_000),
+    "expense": Decimal(10_000_000),
+}
+
+
+def _sheet(waste: Decimal = Decimal(0), separate: bool = False, stored: dict | None = None):
+    data = cost_input(DIRECT, stored or {}, waste, separate)
+    return sheet_rows(calculate_cost(data), data), calculate_cost(data)
+
+
+def test_큰_묶음이_STmate_차례로_선다() -> None:
+    rows, _ = _sheet()
+    marks = [
+        row["mark"]
+        for row in rows
+        if row["mark"] in ("나.", "ㄱ.", "ㄴ.", "ㄷ.", "다.", "라.", "마.", "바.")
+    ]
+    assert marks == ["나.", "ㄱ.", "ㄴ.", "ㄷ.", "다.", "라.", "마.", "바."]
+
+
+def test_줄_금액은_엔진_값_그대로() -> None:
+    rows, result = _sheet()
+    by_key = {row["key"]: row for row in rows}
+    for key in ("net_construction_cost", "general_overhead", "profit", "total_cost", "grand_total"):
+        assert Decimal(by_key[key]["amount_krw"]) == result.amount(key)
+    assert Decimal(by_key["subtotal"]["amount_krw"]) == result.amount(
+        "net_construction_cost"
+    ) + result.amount("general_overhead")
+
+
+def test_경비_세목은_2번부터_차례로_번호() -> None:
+    rows, _ = _sheet()
+    expense = [row for row in rows if row["level"] == 2 and row["mark"].endswith(")")]
+    numbers = [
+        int(row["mark"][:-1])
+        for row in expense
+        if row["key"] not in ("direct_labor", "indirect_labor_cost")
+    ]
+    assert numbers[0] == 1 and numbers[1:] == list(range(2, len(numbers) + 1))
+
+
+def test_폐기물은_기본_경비_안_분리발주면_도급공사비_뒤() -> None:
+    rows, _ = _sheet(Decimal(1_000_000))
+    keys = [row["key"] for row in rows]
+    assert keys.index("waste_disposal") < keys.index("general_overhead")
+    rows, _ = _sheet(Decimal(1_000_000), separate=True)
+    keys = [row["key"] for row in rows]
+    assert keys.index("waste_disposal") > keys.index("contract_amount")
+
+
+def test_저장값은_데이터에_있는_공종만_받는다() -> None:
+    dataset = load_rate_dataset()
+    cleaned = clean_settings(
+        {
+            "work_type_safety": "civil",
+            "environment_work_type": "moon_base",
+            "duration_days": "200",
+            "owner_supplied_material_krw": "-5",
+            "profit_adjustment_krw": "",
+        },
+        dataset,
+    )
+    assert cleaned == {
+        "work_type_safety": "civil",
+        "duration_days": 200,
+        "owner_supplied_material_krw": "0",
+    }
+    assert {o["value"] for o in field_options(dataset)["work_type_indirect_labor"]} == {
+        "civil",
+        "landscape",
+        "industrial_facilities_civil",
+    }
+
+
+def test_저장한_기간이_간접노무비_구간을_바꾼다() -> None:
+    short = {r["key"]: r for r in _sheet(stored={"duration_days": 100})[0]}
+    long = {r["key"]: r for r in _sheet(stored={"duration_days": 800})[0]}
+    assert (
+        short["indirect_labor_cost"]["rate_percent"] != long["indirect_labor_cost"]["rate_percent"]
+    )
+
+
+def test_요율표_구간_표기와_묶음() -> None:
+    assert amount_label("lt_5_billion") == "50억 미만"
+    assert amount_label("5_to_30_billion") == "50억~300억 미만"
+    titles = [section["title"] for section in rate_sections(load_rate_dataset())]
+    assert titles[0] == "일반관리비 · 이윤" and "산업안전보건관리비" in titles
+    for section in rate_sections(load_rate_dataset()):
+        assert all(len(row) == len(section["columns"]) for row in section["rows"]), section["title"]
diff --git a/ui_template/ui_template_locale.ts b/ui_template/ui_template_locale.ts
index 0dcfca77..6d822373 100644
--- a/ui_template/ui_template_locale.ts
+++ b/ui_template/ui_template_locale.ts
@@ -17,6 +17,8 @@
  * 이 파일의 export 시그니처는 분할 이전과 동일하므로 소비처 import 수정은 불필요하다.
  * ========================================================================== */
 
+// b4 = B09 원가계산서·제비율(랩탑 메인 벌). 다른 벌과 줄이 겹치지 않게 맨 앞에 둠.
+import { ui_locales_b4 } from "./ui_template_locale_b4";
 import { ui_locales_common } from "./ui_template_locale_common";
 import { ui_locales_a } from "./ui_template_locale_a";
 import { ui_locales_b1 } from "./ui_template_locale_b1";
@@ -49,6 +51,7 @@ export function t(key: keyof typeof ui_locales): string {
 
 /** 분할된 사전 4종을 합성한 단일 사전. 키는 파일 간 중복되지 않는다. */
 export const ui_locales = {
+  ...ui_locales_b4,
   ...ui_locales_common,
   ...ui_locales_a,
   ...ui_locales_b1,
diff --git a/ui_template/ui_template_locale_b4.ts b/ui_template/ui_template_locale_b4.ts
new file mode 100644
index 00000000..d0d3d7d6
--- /dev/null
+++ b/ui_template/ui_template_locale_b4.ts
@@ -0,0 +1,11 @@
+/* =============================================================================
+ * ui_template_locale_b4.ts
+ * B09 원가계산서·제비율 요율표 탭 사전 (랩탑 메인 벌 · 2026-09-14 브레인 배정)
+ *
+ * b2 가 700줄을 넘어 벌을 나눔 — b3 은 랩탑_서브(내역서·일위대가·단가산출근거) 벌.
+ * 형식: 키 → [한국어, 영어].
+ * ========================================================================== */
+
+export const ui_locales_b4 = {
+  B09_Estimation_Tab_RateTable: ["제비율 요율표", "Overhead Rate Table"],
+} as const;