Index: arms/css/jspreadsheet/custom_sheet.css
===================================================================
diff -u -r3096f5f361574ce27c5edee9dec47284cbc0db56 -r32184bfc1018b3bed5a5911aff47a0dee1d8a768
--- arms/css/jspreadsheet/custom_sheet.css	(.../custom_sheet.css)	(revision 3096f5f361574ce27c5edee9dec47284cbc0db56)
+++ arms/css/jspreadsheet/custom_sheet.css	(.../custom_sheet.css)	(revision 32184bfc1018b3bed5a5911aff47a0dee1d8a768)
@@ -16,6 +16,18 @@
     --jexcel_border_color: #ccc;
     --jexcel_border_color_highlighted: #000;
     --active_color: #007aff;
+
+    /*
+        dark theme 설정
+        313131 의 alpha 값 활용
+    */
+    --dark_toolbar_background: #313131;
+    --dark_toolbar_color: #FFF;
+    --dark_jexcel_header_background: #313131;
+    /*--dark_jexcel_row_col_header_color: #646463;*/
+    --dark_jexcel_row_col_header_color: #EEE;
+
+    --dark_border_color: #313131;
 }
 
 .jexcel tbody tr:nth-child(even) td{
@@ -43,6 +55,56 @@
     line-height: 15px !important; /* 행간 설정 */
 }
 
+.cell-header {
+    font-size: 13px !important;
+}
+.cell-content {
+    font-size: 12px;
+    line-height: 15px !important; /* 행간 설정 */
+}
+
 .jexcel_toolbar i.jexcel_toolbar_item {
     line-height: 16px !important;
+}
+.jexcel > tbody > tr > td.readonly {
+    color: rgba(51,51,51,0.9);
+}
+
+/*
+ * DarkTheme 을 위한 설정
+ */
+/* toolbar setting */
+.jexcel_container.dark-theme .jexcel_toolbar {
+    background: var(--dark_toolbar_background);
+    border-bottom: 1px solid var(--dark_toolbar_background);
+    border-top: 1px solid var(--dark_toolbar_background);
+}
+.jexcel_container.dark-theme .tb-default-color, .jexcel_toolbar_item {
+    color: var(--dark_toolbar_color);
+}
+.jexcel_container.dark-theme .jexcel {
+    border: none !important;
+}
+
+/* header row, column */
+.jexcel_container.dark-theme .jexcel thead tr td,
+.jexcel_container.dark-theme .jexcel_row{
+    background-color: var(--dark_jexcel_header_background) !important;
+    color: var(--dark_jexcel_row_col_header_color) !important;
+    border-bottom: 1px solid #787878 !important;
+}
+
+/* cell */
+.jexcel_container.dark-theme .jexcel tbody tr td {
+    border-top: none !important;
+    border-right: 1px solid var(--dark_border_color) !important;
+    border-bottom: 1px solid var(--dark_border_color) !important;
+    border-left: none !important;;
+    padding: 5px !important;
+}
+
+/* pagination */
+.jexcel_container.dark-theme .jexcel_pagination div div {
+    background-color: var(--dark_jexcel_header_background) !important;
+    color: var(--dark_jexcel_row_col_header_color) !important;
 }
\ No newline at end of file
Index: arms/js/common/jspreadsheet/modalTabFunction.js
===================================================================
diff -u -r9b82e83fe2c2e3da87b0b48c0d5b24c52abd025d -r32184bfc1018b3bed5a5911aff47a0dee1d8a768
--- arms/js/common/jspreadsheet/modalTabFunction.js	(.../modalTabFunction.js)	(revision 9b82e83fe2c2e3da87b0b48c0d5b24c52abd025d)
+++ arms/js/common/jspreadsheet/modalTabFunction.js	(.../modalTabFunction.js)	(revision 32184bfc1018b3bed5a5911aff47a0dee1d8a768)
@@ -141,6 +141,17 @@
 		$("#modal_excel .jexcel_content").css("max-height",jexcel_content_height);
 		$("#modal_excel .jexcel_content").css("width","100%");
 	}
+
+	function excelEventListener() {
+		// Theme 변경
+		$("#toggle-excel-theme").on("click", function() {
+			if($(".jexcel_container").hasClass("dark-theme")) {
+				$(".jexcel_container").removeClass("dark-theme");
+			} else {
+				$(".jexcel_container").addClass("dark-theme");
+			}
+		});
+	}
 	return {
 		setExcelData, getExcelData,
 		setColumns, getColumns,