diff --git a/A00_Common/spreadsheet/spreadsheet.css b/A00_Common/spreadsheet/spreadsheet.css
index 067f5f1a..1949871e 100644
--- a/A00_Common/spreadsheet/spreadsheet.css
+++ b/A00_Common/spreadsheet/spreadsheet.css
@@ -7,8 +7,8 @@
   height: 100%;
   min-height: 0;
   font-size: 13px;
-  color: #1f2328;
-  background: #fff;
+  color: var(--color-text-body);
+  background: var(--color-surface-raised);
 }
 
 .ss-grid-host {
@@ -21,26 +21,26 @@
   flex: none;
   align-items: stretch;
   height: 26px;
-  border-bottom: 1px solid #d0d7de;
+  border-bottom: 1px solid var(--color-border);
 }
 
 .ss-addr {
   width: 96px;
   padding: 0 6px;
   border: none;
-  border-right: 1px solid #d0d7de;
+  border-right: 1px solid var(--color-border);
   font: inherit;
   outline: none;
 }
 
 .ss-addr:focus {
-  box-shadow: inset 0 0 0 2px #217346;
+  box-shadow: inset 0 0 0 2px var(--color-focus-ring);
 }
 
 .ss-fx {
   align-self: center;
   padding: 0 8px;
-  color: #6e7781;
+  color: var(--color-text-muted);
   font-style: italic;
   user-select: none;
 }
@@ -49,7 +49,7 @@
   flex: 1;
   padding: 4px 6px;
   border: none;
-  border-left: 1px solid #d0d7de;
+  border-left: 1px solid var(--color-border);
   font: inherit;
   line-height: 18px;
   white-space: pre;
@@ -59,7 +59,7 @@
 }
 
 .ss--readonly .ss-formula {
-  color: #57606a;
+  color: var(--color-text-secondary);
 }
 
 /* 칸 편집기 = 숨은 textarea — 쉴 때는 활성 칸 자리에 투명하게(한글 조합 창 자리) */
@@ -69,9 +69,9 @@
   box-sizing: border-box;
   margin: 0;
   padding: 1px 3px;
-  border: 2px solid #217346;
-  background: #fff;
-  color: #000;
+  border: 2px solid var(--color-focus-ring);
+  background: var(--color-surface-raised);
+  color: var(--color-text-body);
   font: inherit;
   line-height: 1.25;
   white-space: pre;
@@ -95,7 +95,7 @@
   position: absolute;
   z-index: 4;
   box-sizing: border-box;
-  border: 1px dashed #57606a;
+  border: 1px dashed var(--color-text-secondary);
   pointer-events: none;
 }
 
@@ -106,8 +106,8 @@
   z-index: 20;
   padding: 6px 10px;
   border-radius: 4px;
-  background: #24292f;
-  color: #fff;
+  background: var(--color-primary);
+  color: var(--color-primary-text);
 }
 
 /* 2단계 잇기 — 서식 붓 · 찾기 패널 · 메모 · 골라 붙여넣기 */
@@ -115,15 +115,15 @@
   flex: none;
   padding: 0 8px;
   border: none;
-  border-right: 1px solid #d0d7de;
+  border-right: 1px solid var(--color-border);
   background: none;
   font: inherit;
   cursor: pointer;
 }
 
 .ss-brush.is-on {
-  background: #dafbe1;
-  box-shadow: inset 0 0 0 2px #217346;
+  background: color-mix(in srgb, var(--color-focus-ring) 20%, var(--color-surface-raised));
+  box-shadow: inset 0 0 0 2px var(--color-focus-ring);
 }
 
 .ss--painting .ss-grid-host {
@@ -139,10 +139,10 @@
   flex-direction: column;
   gap: 4px;
   padding: 8px;
-  border: 1px solid #d0d7de;
+  border: 1px solid var(--color-border);
   border-radius: 6px;
-  background: #fff;
-  box-shadow: 0 4px 12px rgb(0 0 0 / 15%);
+  background: var(--color-surface-raised);
+  box-shadow: var(--shadow-lg);
 }
 
 .ss-find[hidden],
@@ -162,15 +162,15 @@
 .ss-find__input {
   width: 180px;
   padding: 2px 6px;
-  border: 1px solid #d0d7de;
+  border: 1px solid var(--color-border);
   font: inherit;
 }
 
 .ss-find__btn {
   padding: 2px 8px;
-  border: 1px solid #d0d7de;
+  border: 1px solid var(--color-border);
   border-radius: 4px;
-  background: #f6f8fa;
+  background: var(--color-surface);
   font: inherit;
   cursor: pointer;
 }
@@ -184,7 +184,7 @@
 
 .ss-find__status {
   font-size: 12px;
-  color: #57606a;
+  color: var(--color-text-secondary);
 }
 
 .ss-memo,
@@ -194,11 +194,11 @@
   min-width: 140px;
   max-width: 260px;
   padding: 4px 6px;
-  border: 1px solid #bf8700;
-  background: #fff8c5;
+  border: 1px solid var(--color-warning);
+  background: color-mix(in srgb, var(--color-warning) 15%, var(--color-surface-raised));
   font: inherit;
   white-space: pre-wrap;
-  box-shadow: 0 2px 6px rgb(0 0 0 / 15%);
+  box-shadow: var(--shadow-sm);
 }
 
 .ss-memo {
@@ -213,15 +213,15 @@
   display: flex;
   gap: 2px;
   padding: 4px;
-  border: 1px solid #d0d7de;
-  background: #fff;
-  box-shadow: 0 4px 12px rgb(0 0 0 / 15%);
+  border: 1px solid var(--color-border);
+  background: var(--color-surface-raised);
+  box-shadow: var(--shadow-lg);
 }
 
 .ss-pick > button {
   padding: 2px 8px;
-  border: 1px solid #d0d7de;
-  background: #f6f8fa;
+  border: 1px solid var(--color-border);
+  background: var(--color-surface);
   font: inherit;
   cursor: pointer;
 }
@@ -232,10 +232,10 @@
   z-index: 6;
   min-width: 200px;
   max-width: 360px;
-  border: 1px solid #d0d7de;
-  background: #fff;
+  border: 1px solid var(--color-border);
+  background: var(--color-surface-raised);
   font-size: 12px;
-  box-shadow: 0 4px 12px rgb(0 0 0 / 15%);
+  box-shadow: var(--shadow-lg);
 }
 
 .ss-hint[hidden] {
@@ -255,7 +255,7 @@
 }
 
 .ss-hint__item.is-on {
-  background: #ddf4ff;
+  background: color-mix(in srgb, var(--color-accent) 18%, var(--color-surface-raised));
 }
 
 /* 데이터 메뉴 — 패널 창 · 유효성 목록 ▼ */
@@ -266,10 +266,10 @@
   z-index: 21;
   max-height: calc(100% - 8px);
   overflow: auto;
-  border: 1px solid #d0d7de;
+  border: 1px solid var(--color-border);
   border-radius: 6px;
-  background: #fff;
-  box-shadow: 0 4px 12px rgb(0 0 0 / 15%);
+  background: var(--color-surface-raised);
+  box-shadow: var(--shadow-lg);
 }
 
 .ss-dialog[hidden],
@@ -283,7 +283,7 @@
   justify-content: space-between;
   gap: 8px;
   padding: 6px 8px;
-  border-bottom: 1px solid #d0d7de;
+  border-bottom: 1px solid var(--color-border);
   font-weight: bold;
 }
 
@@ -296,8 +296,8 @@
   z-index: 8;
   width: 16px;
   padding: 0;
-  border: 1px solid #8c959f;
-  background: #f6f8fa;
+  border: 1px solid var(--color-border);
+  background: var(--color-surface);
   font-size: 9px;
   cursor: pointer;
 }
diff --git a/A00_Common/spreadsheet/spreadsheet_stage3.css b/A00_Common/spreadsheet/spreadsheet_stage3.css
index 549d2588..453ab197 100644
--- a/A00_Common/spreadsheet/spreadsheet_stage3.css
+++ b/A00_Common/spreadsheet/spreadsheet_stage3.css
@@ -75,7 +75,7 @@
   background: var(--color-surface);
   border: 1px solid var(--color-border);
   border-radius: 4px;
-  box-shadow: 0 2px 8px rgba(0, 0, 0, 0.12);
+  box-shadow: var(--shadow-sm);
   max-height: 160px;
   overflow-y: auto;
 }