diff --git a/app/modules/expense/templates/expense/index.html b/app/modules/expense/templates/expense/index.html
index 2c759b7..18ce68a 100644
--- a/app/modules/expense/templates/expense/index.html
+++ b/app/modules/expense/templates/expense/index.html
@@ -84,24 +84,18 @@
       <table class="erp-table" id="ex-table">
         <thead>
           <tr>
-            <th style="width: 28px;"></th>
             <th style="width: 110px;">사용일</th>
             <th style="width: 90px;">분류</th>
             <th style="width: 100px;">수단</th>
             <th>가맹점</th>
             <th style="width: 120px; text-align: right;">금액</th>
-            <th style="width: 100px;">상태</th>
-            <th style="width: 220px; text-align: right;">동작</th>
+            <th style="width: 90px;">상태</th>
+            <th style="width: 280px; text-align: right;">동작</th>
           </tr>
         </thead>
         <tbody id="ex-tbody">
           {% for it in items %}
           <tr data-id="{{ it.id }}" data-status="{{ it.status }}">
-            <td>
-              {% if supports_workflow %}
-              <button class="erp-btn erp-btn-ghost erp-btn-sm js-toggle" title="첨부/상세">▸</button>
-              {% endif %}
-            </td>
             <td>{{ it.spent_at }}</td>
             <td>{{ it.category }}</td>
             <td>{{ it.method }}</td>
@@ -127,6 +121,14 @@
               {% endif %}
             </td>
             <td style="text-align: right;" class="js-actions">
+              {% if it.status in ('작성중', '반려') and supports_workflow %}
+                <label class="erp-btn erp-btn-outline erp-btn-sm" title="영수증 첨부">
+                  📎영수증<input type="file" class="js-upload" data-kind="receipt" hidden />
+                </label>
+                <label class="erp-btn erp-btn-outline erp-btn-sm" title="기타파일 첨부">
+                  📎기타<input type="file" class="js-upload" data-kind="other" hidden />
+                </label>
+              {% endif %}
               {% if it.status in ('작성중', '반려') %}
                 <button class="erp-btn erp-btn-ghost erp-btn-sm js-edit">수정</button>
                 <button class="erp-btn erp-btn-ghost erp-btn-sm js-delete">삭제</button>
@@ -139,24 +141,9 @@
             </td>
           </tr>
           {% if supports_workflow %}
-          <tr class="ex-detail" data-detail-for="{{ it.id }}" hidden>
-            <td colspan="8">
+          <tr class="ex-detail" data-detail-for="{{ it.id }}">
+            <td colspan="7">
               <div class="ex-detail-box">
-                <div class="ex-attach-head">
-                  <strong>첨부파일</strong>
-                  {% if it.status in ('작성중', '반려') %}
-                  <div class="ex-upload">
-                    <label class="erp-btn erp-btn-outline erp-btn-sm">
-                      영수증 추가
-                      <input type="file" class="js-upload" data-kind="receipt" hidden />
-                    </label>
-                    <label class="erp-btn erp-btn-outline erp-btn-sm">
-                      기타파일 추가
-                      <input type="file" class="js-upload" data-kind="other" hidden />
-                    </label>
-                  </div>
-                  {% endif %}
-                </div>
                 <ul class="ex-attach-list" data-list="{{ it.id }}">
                   <li class="erp-muted">불러오는 중…</li>
                 </ul>
@@ -170,7 +157,7 @@
           </tr>
           {% endif %}
           {% else %}
-          <tr id="ex-empty"><td colspan="8" class="erp-empty">등록된 경비가 없습니다.</td></tr>
+          <tr id="ex-empty"><td colspan="7" class="erp-empty">등록된 경비가 없습니다.</td></tr>
           {% endfor %}
         </tbody>
       </table>
@@ -183,16 +170,10 @@
   .erp-page-actions {
     display: flex; gap: var(--sp-8); margin-bottom: var(--sp-16); flex-wrap: wrap;
   }
-  .ex-detail-box {
-    background: var(--color-ghost-gray);
-    padding: var(--sp-12) var(--sp-16);
-    border-radius: 8px;
-  }
-  .ex-attach-head {
-    display: flex; align-items: center; justify-content: space-between; gap: var(--sp-8);
-    margin-bottom: 8px;
-  }
-  .ex-upload { display: flex; gap: 6px; }
+  /* detail 행은 메인 행 바로 아래 — 위쪽 보더만 살짝, 좌측 들여쓰기 */
+  tr.ex-detail > td { padding: 6px var(--sp-16) var(--sp-12) 110px; background: var(--color-canvas-white); }
+  tr.ex-detail + tr[data-id] > td { border-top: 1px solid var(--color-subtle-ash); }
+  .ex-detail-box { background: transparent; padding: 0; }
   .ex-attach-list { list-style: none; margin: 0; padding: 0; display: flex; flex-direction: column; gap: 4px; }
   .ex-attach-list li {
     display: flex; align-items: center; gap: 8px; padding: 6px 8px;
@@ -310,23 +291,13 @@
   tbody.addEventListener("click", async (e) => {
     const btn = e.target.closest("button");
     if (!btn) return;
-    const tr = btn.closest("tr[data-id]");
-    if (!tr) return;
-    const id = tr.dataset.id;
+    // 메인 행 또는 detail 행 모두 처리
+    const mainTr = btn.closest("tr[data-id]");
+    const detailTr = btn.closest("tr.ex-detail");
+    const id = mainTr ? mainTr.dataset.id : (detailTr ? detailTr.dataset.detailFor : null);
+    if (!id) return;
 
-    if (btn.classList.contains("js-toggle")) {
-      const detail = tbody.querySelector(`tr.ex-detail[data-detail-for="${id}"]`);
-      if (!detail) return;
-      const opening = detail.hasAttribute("hidden");
-      if (opening) {
-        detail.removeAttribute("hidden");
-        btn.textContent = "▾";
-        loadAttachments(id);
-      } else {
-        detail.setAttribute("hidden", "");
-        btn.textContent = "▸";
-      }
-    } else if (btn.classList.contains("js-edit")) {
+    if (btn.classList.contains("js-edit")) {
       const res = await fetch(`/expense/api/items`);
       if (!res.ok) return;
       const { items } = await res.json();
@@ -353,13 +324,13 @@
     }
   });
 
-  // 첨부 업로드
+  // 첨부 업로드 (메인 행 동작셀 input)
   tbody.addEventListener("change", async (e) => {
     const input = e.target.closest("input.js-upload");
     if (!input || !input.files.length) return;
-    const tr = input.closest("tr.ex-detail");
-    if (!tr) return;
-    const itemId = tr.dataset.detailFor;
+    const mainTr = input.closest("tr[data-id]");
+    if (!mainTr) return;
+    const itemId = mainTr.dataset.id;
     const fd = new FormData();
     fd.append("file", input.files[0]);
     fd.append("kind", input.dataset.kind || "other");
@@ -375,6 +346,13 @@
     }
   });
 
+  // 페이지 로드 시 모든 detail 행의 첨부 자동 로드
+  if (supportsWorkflow) {
+    tbody.querySelectorAll("tr.ex-detail[data-detail-for]").forEach((tr) => {
+      loadAttachments(tr.dataset.detailFor);
+    });
+  }
+
   if (!form.spent_at.value) {
     const d = new Date();
     form.spent_at.value = `${d.getFullYear()}-${String(d.getMonth()+1).padStart(2,"0")}-${String(d.getDate()).padStart(2,"0")}`;