diff --git a/src/main/resources/templates/thymeleaf/sample/egovSampleList.html b/src/main/resources/templates/thymeleaf/sample/egovSampleList.html
index 26441cb..613a29a 100644
--- a/src/main/resources/templates/thymeleaf/sample/egovSampleList.html
+++ b/src/main/resources/templates/thymeleaf/sample/egovSampleList.html
@@ -95,7 +95,7 @@ <h2 class="heading-large" th:text="#{list.sample}"></h2>
 				</thead>
 				<tbody>
 					<tr th:each="result, iterStat : ${resultList}">
-						<td class="text-center" th:text="${paginationInfo.totalRecordCount + 1 - ((sampleVO.pageIndex - 1) * sampleVO.pageSize + iterStat.count)}"></td>
+						<td class="text-center" th:text="${paginationInfo.totalRecordCount + 1 - ((sampleVO.pageIndex - 1) * sampleVO.recordCountPerPage + iterStat.count)}"></td>
 						<td class="text-center">
 							<a href="#" th:onclick="sampleDetail([[${result.id}]])" th:text="${result.id}"></a>
 						</td>
diff --git a/src/test/java/egovframework/example/sample/web/EgovSampleControllerTestSelectListRowNumberTest.java b/src/test/java/egovframework/example/sample/web/EgovSampleControllerTestSelectListRowNumberTest.java
new file mode 100644
index 0000000..87bc6b7
--- /dev/null
+++ b/src/test/java/egovframework/example/sample/web/EgovSampleControllerTestSelectListRowNumberTest.java
@@ -0,0 +1,93 @@
+package egovframework.example.sample.web;
+
+import static org.assertj.core.api.Assertions.assertThat;
+import static org.springframework.test.web.servlet.request.MockMvcRequestBuilders.get;
+import static org.springframework.test.web.servlet.result.MockMvcResultMatchers.status;
+
+import java.util.HashMap;
+import java.util.Map;
+import java.util.regex.Matcher;
+import java.util.regex.Pattern;
+
+import org.egovframe.rte.fdl.property.impl.EgovPropertyServiceImpl;
+import org.egovframe.rte.ptl.mvc.tags.ui.pagination.PaginationInfo;
+import org.junit.jupiter.api.DisplayName;
+import org.junit.jupiter.api.Test;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.test.autoconfigure.web.servlet.AutoConfigureMockMvc;
+import org.springframework.boot.test.context.SpringBootTest;
+import org.springframework.boot.test.context.TestConfiguration;
+import org.springframework.context.annotation.Bean;
+import org.springframework.test.web.servlet.MockMvc;
+import org.springframework.test.web.servlet.MvcResult;
+
+/**
+ * [게시판][EgovSampleController.selectList] 목록 행 번호 단위 테스트
+ *
+ * 페이지당 건수(pageUnit)와 페이지 링크 묶음 크기(pageSize)를 다른 값으로 두고
+ * 행 번호가 페이지당 건수를 따라가는지 확인한다.
+ *
+ * @author wantaek
+ * @since 2026-09-09
+ */
+@SpringBootTest
+@AutoConfigureMockMvc
+class EgovSampleControllerTestSelectListRowNumberTest {
+
+	private static final int PAGE_INDEX = 2;
+
+	/** 목록 No 칸. 이름·설명 칸에는 숫자만 들어가는 값이 없어 이 칸만 잡힌다. */
+	private static final Pattern ROW_NUMBER = Pattern.compile("<td class=\"text-center\">(\\d+)</td>");
+
+	@Autowired
+	private MockMvc mockMvc;
+
+	/**
+	 * 두 값이 같으면 행 번호 식이 어느 쪽을 쓰든 결과가 같아 검증이 되지 않으므로
+	 * pageUnit 과 pageSize 를 다르게 준다.
+	 */
+	@TestConfiguration
+	static class EgovConfigPropertiesTestConfig {
+
+		@Bean(destroyMethod = "destroy")
+		EgovPropertyServiceImpl propertiesService() {
+			final Map<String, String> properties = new HashMap<>();
+			properties.put("pageUnit", "10");
+			properties.put("pageSize", "5");
+
+			final EgovPropertyServiceImpl egovPropertyServiceImpl = new EgovPropertyServiceImpl();
+			egovPropertyServiceImpl.setProperties(properties);
+			return egovPropertyServiceImpl;
+		}
+
+	}
+
+	@Test
+	@DisplayName("행 번호는 페이지 링크 묶음 크기가 아니라 페이지당 건수만큼 페이지마다 건너뛴다")
+	void test_행번호_페이지당건수() throws Exception {
+		// given
+		final MvcResult mvcResult = mockMvc
+				.perform(get("/egovSampleList.do").param("pageIndex", String.valueOf(PAGE_INDEX)))
+				.andExpect(status().isOk())
+				.andReturn();
+
+		final PaginationInfo paginationInfo = (PaginationInfo) mvcResult.getModelAndView().getModel()
+				.get("paginationInfo");
+
+		assertThat(paginationInfo.getRecordCountPerPage()).isNotEqualTo(paginationInfo.getPageSize());
+		assertThat(paginationInfo.getTotalRecordCount()).isGreaterThan(paginationInfo.getRecordCountPerPage());
+
+		// when
+		final String content = mvcResult.getResponse().getContentAsString();
+
+		// then
+		// 목록은 내림차순이므로 2페이지 첫 행 = 총건수 + 1 - ((2 - 1) * 페이지당건수 + 1)
+		final int expected = paginationInfo.getTotalRecordCount() + 1
+				- ((PAGE_INDEX - 1) * paginationInfo.getRecordCountPerPage() + 1);
+
+		final Matcher matcher = ROW_NUMBER.matcher(content);
+		assertThat(matcher.find()).isTrue();
+		assertThat(Integer.parseInt(matcher.group(1))).isEqualTo(expected);
+	}
+
+}