diff --git a/3Week_Mission/mutbooks/src/main/resources/templates/adm/layout/layout.html b/3Week_Mission/mutbooks/src/main/resources/templates/adm/layout/layout.html
new file mode 100644
index 0000000..29d52af
--- /dev/null
+++ b/3Week_Mission/mutbooks/src/main/resources/templates/adm/layout/layout.html
@@ -0,0 +1,85 @@
+<!DOCTYPE html>
+<html>
+
+<head>
+    <meta charset="UTF-8">
+    <meta name="viewport"
+          content="width=device-width, user-scalable=no, initial-scale=1.0, maximum-scale=1.0, minimum-scale=1.0">
+    <meta http-equiv="X-UA-Compatible" content="ie=edge">
+
+    <title layout:title-pattern="$LAYOUT_TITLE | $CONTENT_TITLE" th:text="|${@appConfig.siteName} 관리자|"></title>
+
+    <!-- 제이쿼리 -->
+    <script src="https://cdnjs.cloudflare.com/ajax/libs/jquery/3.6.1/jquery.min.js"></script>
+
+    <!-- toastr -->
+    <script src="https://cdnjs.cloudflare.com/ajax/libs/toastr.js/latest/toastr.min.js"></script>
+    <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/toastr.js/latest/toastr.min.css">
+
+    <!-- jdenticon -->
+    <script src="https://cdn.jsdelivr.net/npm/jdenticon@3.2.0/dist/jdenticon.min.js" async
+            integrity="sha384-yBhgDqxM50qJV5JPdayci8wCfooqvhFYbIKhv0hTtLvfeeyJMJCscRfFNKIxt43M"
+            crossorigin="anonymous">
+    </script>
+
+    <!-- 폰트어썸 -->
+    <link rel="stylesheet" href="https://cdnjs.cloudflare.com/ajax/libs/font-awesome/6.2.0/css/all.min.css">
+
+    <!-- 테일윈드 -->
+    <script src="https://cdn.tailwindcss.com"></script>
+</head>
+
+<body class="min-h-screen flex flex-col pt-[35px]">
+
+<!-- 데이지 UI -->
+<link href="https://cdn.jsdelivr.net/npm/daisyui@2.31.0/dist/full.css" rel="stylesheet" type="text/css"/>
+
+<!-- common.css -->
+<link href="/resource/common/common.css" rel="stylesheet" type="text/css"/>
+
+<header class="fixed z-40 top-0 left-0 w-full bg-white border-b-[1px] border-b-[color:#efefef] h-[35px]">
+    <div class="container mx-auto h-full flex items-center px-2">
+        <a href="/adm/home/main" class="logo flex font-bold mr-auto">
+            <span class="text-[#1E9EFE]">MUT</span>
+            <span class="ml-[2px] hidden sm:block">Books</span>
+            <span class="ml-[2px] hidden sm:block">Admin</span>
+        </a>
+
+        <div class="flex gap-4">
+            <a href="/" class="inline-flex">
+                <i class="fa-solid fa-house"></i>
+                <span class="ml-[2px] hidden sm:block">
+                    홈
+                </span>
+            </a>
+
+            <a href="/adm/rebate/makeData" class="inline-flex">
+                <i class="fa-solid fa-code-merge"></i>
+                <span class="ml-[2px] hidden sm:block">
+                    정산
+                </span>
+            </a>
+        </div>
+    </div>
+</header>
+
+<div class="flex-grow flex flex-col">
+    <main layout:fragment="main" class="flex-grow flex flex-col"></main>
+</div>
+
+<script src="/resource/common/common.js"></script>
+
+<script th:inline="javascript">
+    const params = /*[[ ${param} ]]*/ null;
+
+    if (params.msg) {
+        successModal(params.msg);
+    }
+
+    if (params.errorMsg) {
+        errorModal(params.errorMsg);
+    }
+</script>
+
+</body>
+</html>
\ No newline at end of file
diff --git a/3Week_Mission/mutbooks/src/main/resources/templates/layout/layout.html b/3Week_Mission/mutbooks/src/main/resources/templates/layout/layout.html
index d068c19..14cdaac 100644
--- a/3Week_Mission/mutbooks/src/main/resources/templates/layout/layout.html
+++ b/3Week_Mission/mutbooks/src/main/resources/templates/layout/layout.html
@@ -89,7 +89,7 @@
         </a>
 
         <div class="flex gap-4">
-            <a href="/adm/home/main" class="inline-flex" sec:authorize="hasAuthority('ADMIN')">
+            <a href="/adm/home/main" class="inline-flex">
                 <i class="fa-solid fa-gauge-high"></i>
                 <span class="ml-[2px] hidden sm:block">
                     관리자 홈
