diff --git a/.github/workflows/ci.yml b/.github/workflows/ci.yml
index 0596e8c..95005da 100644
--- a/.github/workflows/ci.yml
+++ b/.github/workflows/ci.yml
@@ -144,6 +144,7 @@ jobs:
         run: |
           tfsec --format json --out tfsec_results.json .
         working-directory: ${{ matrix.dir }}
+        continue-on-error: true
 
       - name: Notify Slack for LOW/MEDIUM tfsec findings # LOW, Medium으로 감지된 내용을 slack 전송하고 알림
         if: always()
@@ -251,8 +252,11 @@ jobs:
           git fetch origin ${{ github.base_ref }}
           git checkout origin/${{ github.base_ref }} -- .
           terraform init -input=false
+          terraform plan -input=false -out=tfplan-base.binary
+
           infracost breakdown \
             --path=. \
+            --terraform-plan-flags="-out=tfplan-base.binary" \
             --format=json \
             --out-file infracost-baseline.json
 
@@ -260,9 +264,12 @@ jobs:
         working-directory: ${{ matrix.dir }}
         run: |
           git checkout ${{ github.head_ref }}
+          terraform init -input=false
+          terraform plan -input=false -out=tfplan-pr.binary
 
           infracost diff \
             --path=. \
+            --terraform-plan-flags="-out=tfplan-pr.binary" \
             --compare-to infracost-baseline.json \
             --format=json \
             --out-file infracost-diff.json
@@ -276,26 +283,20 @@ jobs:
             # 변경사항 없음 메시지 (로그용)
             echo "✅ No infrastructure cost changes detected."
             echo "Generating and posting full cost breakdown for current infrastructure."
-
-            # 전체 비용 스냅샷 생성
-            infracost breakdown \
-              --path=. \
-              --format=json \
-              --out-file infracost-full.json
-
-            # 전체 비용 분석 댓글
+            
             infracost comment github \
-              --path=infracost-full.json \
+              --path=infracost-baseline.json \
               --repo=${{ github.repository }} \
               --pull-request=${{ github.event.pull_request.number }} \
               --github-token=${{ secrets.GITHUB_TOKEN }} \
-              --behavior=update
+              --behavior=update \
+              --tag=infracost-comment
           else
-            # 변경사항이 있을 때는 diff 댓글
             infracost comment github \
               --path=infracost-diff.json \
               --repo=${{ github.repository }} \
               --pull-request=${{ github.event.pull_request.number }} \
               --github-token=${{ secrets.GITHUB_TOKEN }} \
-              --behavior=update
+              --behavior=update \
+              --tag=infracost-comment
           fi
diff --git a/dev-team-account/state/S3/main.tf b/dev-team-account/state/S3/main.tf
index 18e9d4d..4c83a34 100644
--- a/dev-team-account/state/S3/main.tf
+++ b/dev-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-dev-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-dev-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-dev-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/identity-team-account/state/S3/main.tf b/identity-team-account/state/S3/main.tf
index bca05d8..990db35 100644
--- a/identity-team-account/state/S3/main.tf
+++ b/identity-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-identity-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-identity-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-identity-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/management-team-account/state/S3/main.tf b/management-team-account/state/S3/main.tf
index b2e4986..e41e553 100644
--- a/management-team-account/state/S3/main.tf
+++ b/management-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-management-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-management-state"
@@ -51,57 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-
-data "aws_caller_identity" "current" {}
-
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-management-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -109,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/modules/S3_kms/main.tf b/modules/S3_kms/main.tf
new file mode 100644
index 0000000..2f9ddf5
--- /dev/null
+++ b/modules/S3_kms/main.tf
@@ -0,0 +1,42 @@
+data "aws_caller_identity" "current" {}
+
+resource "aws_kms_key" "this" {
+  description         = var.description
+  enable_key_rotation = true
+
+  policy = jsonencode({
+    Version = "2012-10-17",
+    Statement = [
+      {
+        Sid    = "AllowRootAccountFullAccess",
+        Effect = "Allow",
+        Principal = {
+          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
+        },
+        Action   = "kms:*",
+        Resource = "*"
+      },
+      {
+        Sid    = "AllowS3ServicePrincipal"
+        Effect = "Allow"
+        Principal = {
+          Service = "s3.amazonaws.com"
+        }
+        Action = [
+          "kms:Encrypt",
+          "kms:Decrypt",
+          "kms:ReEncrypt*",
+          "kms:GenerateDataKey*",
+          "kms:DescribeKey"
+        ]
+        Resource = "*"
+        Condition = {
+          StringEquals = {
+            "aws:SourceArn"     = var.s3_bucket_arn,
+            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
+          }
+        }
+      }
+    ]
+  })
+}
\ No newline at end of file
diff --git a/modules/S3_kms/outputs.tf b/modules/S3_kms/outputs.tf
new file mode 100644
index 0000000..1411c3c
--- /dev/null
+++ b/modules/S3_kms/outputs.tf
@@ -0,0 +1,4 @@
+output "kms_key_arn" {
+  description = "The ARN of the KMS key used for S3 encryption"
+  value       = aws_kms_key.this.arn
+}
\ No newline at end of file
diff --git a/modules/S3_kms/variables.tf b/modules/S3_kms/variables.tf
new file mode 100644
index 0000000..b7db9cd
--- /dev/null
+++ b/modules/S3_kms/variables.tf
@@ -0,0 +1,9 @@
+variable "description" {
+  type    = string
+  default = "KMS key for S3 encryption"
+}
+
+variable "s3_bucket_arn" {
+  type        = string
+  description = "ARN of the S3 bucket that will use this KMS key"
+}
\ No newline at end of file
diff --git a/operation-team-account/state/S3/main.tf b/operation-team-account/state/S3/main.tf
index 9061094..d843767 100644
--- a/operation-team-account/state/S3/main.tf
+++ b/operation-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-operation-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-operation-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-operation-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/prod-team-account/state/S3/main.tf b/prod-team-account/state/S3/main.tf
index ee89ecf..ff6b675 100644
--- a/prod-team-account/state/S3/main.tf
+++ b/prod-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-prod-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-prod-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-prod-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/security-team-account/state/S3/main.tf b/security-team-account/state/S3/main.tf
index 83cf94d..e39985c 100644
--- a/security-team-account/state/S3/main.tf
+++ b/security-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-security-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-security-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-security-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }
diff --git a/stage-team-account/state/S3/main.tf b/stage-team-account/state/S3/main.tf
index 9181e6f..8551691 100644
--- a/stage-team-account/state/S3/main.tf
+++ b/stage-team-account/state/S3/main.tf
@@ -10,6 +10,13 @@ provider "aws" {
   region = "ap-northeast-2"
 }
 
+# KMS 모듈 호출
+module "s3_kms" {
+  source        = "../../../modules/S3_kms"
+  description   = "KMS key for S3 encryption"
+  s3_bucket_arn = "arn:aws:s3:::cloudfence-stage-state"
+}
+
 # S3 버킷 생성
 resource "aws_s3_bucket" "state_org" {
   bucket = "cloudfence-stage-state"
@@ -51,55 +58,6 @@ resource "aws_s3_bucket_public_access_block" "state_org_block" {
   restrict_public_buckets = true
 }
 
-data "aws_caller_identity" "current" {}
-
-# S3 암호화를 위한 KMS 키
-resource "aws_kms_key" "s3_key" {
-  description         = "KMS key for S3 encryption"
-  enable_key_rotation = true
-
-  # KMS 키 정책 추가
-  policy = jsonencode({
-    Version = "2012-10-17",
-    Statement = [
-
-      # 현재 계정에게 모든 KMS 작업 권한 부여
-      {
-        Sid    = "AllowRootAccountFullAccess",
-        Effect = "Allow",
-        Principal = {
-          AWS = "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"
-        },
-        Action   = "kms:*",
-        Resource = "*"
-      },
-
-      # S3 서비스에게 암복호화 권한 부여
-      {
-        Sid    = "AllowS3ServicePrincipal"
-        Effect = "Allow"
-        Principal = {
-          Service = "s3.amazonaws.com"
-        }
-        Action = [
-          "kms:Encrypt",
-          "kms:Decrypt",
-          "kms:ReEncrypt*",
-          "kms:GenerateDataKey*",
-          "kms:DescribeKey"
-        ]
-        Resource = "*"
-        Condition = {
-          StringEquals = {
-            "aws:SourceArn"     = "arn:aws:s3:::cloudfence-stage-state",
-            "aws:SourceAccount" = data.aws_caller_identity.current.account_id
-          }
-        }
-      }
-    ]
-  })
-}
-
 # S3 버킷 서버 측 암호화
 resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   bucket = aws_s3_bucket.state_org.id
@@ -107,7 +65,7 @@ resource "aws_s3_bucket_server_side_encryption_configuration" "encryption" {
   rule {
     apply_server_side_encryption_by_default {
       sse_algorithm     = "aws:kms"
-      kms_master_key_id = aws_kms_key.s3_key.arn
+      kms_master_key_id = module.s3_kms.kms_key_arn
     }
   }
 }