diff --git a/hwe/sammo/Event/Action/MergeInheritPointRank.php b/hwe/sammo/Event/Action/MergeInheritPointRank.php
new file mode 100644
index 00000000..a93d1e55
--- /dev/null
+++ b/hwe/sammo/Event/Action/MergeInheritPointRank.php
@@ -0,0 +1,66 @@
+<?php
+namespace sammo\Event\Action;
+
+use Ds\Map;
+use sammo\DB;
+use sammo\Enums\InheritanceKey;
+use sammo\Enums\RankColumn;
+use sammo\General;
+use sammo\InheritancePointManager;
+
+class MergeInheritPointRank extends \sammo\Event\Action
+{
+  public function __construct()
+  {
+  }
+
+  public function run(array $env)
+  {
+    $db = DB::db();
+
+    $generals = General::createGeneralObjListFromDB(null, null, 2);
+
+    $points = new Map();
+    $points->allocate(count($generals));
+    foreach($generals as $general){
+        $generalID = $general->getID();
+        $points[$generalID] = 0;
+    }
+
+    foreach(InheritanceKey::cases() as $key){
+        if($key === InheritanceKey::previous){
+            continue;
+        }
+        $subPoints = InheritancePointManager::getInstance()->getInheritancePointFromAll($generals, $key);
+        foreach($generals as $general){
+            $generalID = $general->getID();
+            $points[$generalID] += $subPoints[$generalID] ?? 0;
+        }
+    }
+
+    $pointsPairs = [];
+    foreach($points as $generalID => $point){
+        $pointsPairs[] = [
+            'nation_id' => $generals[$generalID]->getNationID(),
+            'general_id' => $generalID,
+            'type' => RankColumn::inherit_point_earned_by_merge->value,
+            'value' => $point,
+        ];
+    }
+    //XXX: multiple batch update가 제공되지 않으므로..
+    $db->delete('rank_data', '`type` = %s', RankColumn::inherit_point_earned_by_merge->value);
+    $db->insert('rank_data', $pointsPairs);
+
+    $db->query(
+        'UPDATE `rank_data` D SET `value` = (SELECT SUM(`value`) FROM `rank_data` S WHERE S.general_id = D.general_id AND S.`type` IN %ls) WHERE D.`type` = %s',
+        [RankColumn::inherit_point_earned_by_action->value, RankColumn::inherit_point_earned_by_merge->value],
+        RankColumn::inherit_point_earned->value
+    );
+
+    $db->query(
+        'UPDATE `rank_data` D SET `value` = (SELECT `value` FROM `rank_data` S WHERE S.general_id = D.general_id AND S.`type` = %s) WHERE D.`type` = %s',
+        RankColumn::inherit_point_spent_dynamic->value,
+        RankColumn::inherit_point_spent->value
+    );
+  }
+}
diff --git a/hwe/sammo/Event/Action/ProcessIncome.php b/hwe/sammo/Event/Action/ProcessIncome.php
new file mode 100644
index 00000000..f0ad251d
--- /dev/null
+++ b/hwe/sammo/Event/Action/ProcessIncome.php
@@ -0,0 +1,201 @@
+<?php
+
+namespace sammo\Event\Action;
+
+use RuntimeException;
+use sammo\ActionLogger;
+use sammo\DB;
+use sammo\Enums\ResourceType;
+use sammo\GameConst;
+use sammo\General;
+use sammo\KVStorage;
+use sammo\StringUtil;
+use sammo\Util;
+
+use function sammo\getBill;
+use function sammo\getGoldIncome;
+use function sammo\getOutcome;
+use function sammo\getRiceIncome;
+use function sammo\getWallIncome;
+use function sammo\pushAdminLog;
+use function sammo\tab2;
+
+class ProcessIncome extends \sammo\Event\Action
+{
+  public function __construct(public string $resource)
+  {
+    if (ResourceType::tryFrom($resource) === null) {
+      throw new RuntimeException('잘못된 자원 타입');
+    }
+  }
+
+  private function processGoldIncome(array $env)
+  {
+    $db = DB::db();
+
+    [$year, $month] = [$env['year'], $env['month']];
+    $adminLog = [];
+
+
+    $nationList = $db->query('SELECT name,nation,capital,gold,level,rate_tmp,bill,type from nation');
+    $cityListByNation = Util::arrayGroupBy($db->query('SELECT * FROM city'), 'nation');
+    $generalRawListByNation = Util::arrayGroupBy($db->query('SELECT no,name,nation,gold,officer_level,dedication,city FROM general WHERE npc != 5'), 'nation');
+
+    //국가별 처리
+    foreach ($nationList as $nation) {
+      $nationID = $nation['nation'];
+
+      $generalRawList = $generalRawListByNation[$nationID];
+      $income = getGoldIncome($nationID, $nation['level'], $nation['rate_tmp'], $nation['capital'], $nation['type'], $cityListByNation[$nationID] ?? []);
+      $originoutcome = getOutcome(100, $generalRawList);
+      $outcome = Util::round($nation['bill'] / 100 * $originoutcome);
+
+      // 실제 지급량 계산
+      $nation['gold'] += $income;
+      // 기본량도 안될경우
+      if ($nation['gold'] < GameConst::$basegold) {
+        $realoutcome = 0;
+        // 실지급률
+        $ratio = 0;
+        //기본량은 넘지만 요구량이 안될경우
+      } elseif ($nation['gold'] - GameConst::$basegold < $outcome) {
+        $realoutcome = $nation['gold'] - GameConst::$basegold;
+        $nation['gold'] = GameConst::$basegold;
+        // 실지급률
+        $ratio = $realoutcome / $originoutcome;
+      } else {
+        $realoutcome = $outcome;
+        $nation['gold'] -= $realoutcome;
+        // 실지급률
+        $ratio = $realoutcome / $originoutcome;
+      }
+      $nation['gold'] = Util::valueFit($nation['gold'], GameConst::$basegold);
+      $adminLog[] = StringUtil::padStringAlignRight((string)$nation['name'], 12, " ")
+        . " // 세금 : " . StringUtil::padStringAlignRight((string)$income, 6, " ")
+        . " // 세출 : " . StringUtil::padStringAlignRight((string)$originoutcome, 6, " ")
+        . " // 실제 : " . tab2((string)$realoutcome, 6, " ")
+        . " // 지급률 : " . tab2((string)round($ratio * 100, 2), 5, " ")
+        . " % // 결과금 : " . tab2((string)$nation['gold'], 6, " ");
+
+      $incomeText = number_format($income);
+      $incomeLog = "이번 수입은 금 <C>$incomeText</>입니다.";
+      $nationStor = KVStorage::getStorage($db, $nationID, 'nation_env');
+      $nationStor->prev_income_gold = $income;
+
+      $db->update('nation', [
+        'gold' => $nation['gold']
+      ], 'nation=%i', $nationID);
+
+      // 각 장수들에게 지급
+      foreach ($generalRawList as $rawGeneral) {
+        $generalObj = new General($rawGeneral, null, null, null, $year, $month, false);
+        $gold = Util::round(getBill($generalObj->getVar('dedication')) * $ratio);
+        $generalObj->increaseVar('gold', $gold);
+
+        $logger = $generalObj->getLogger();
+        if ($generalObj->getVar('officer_level') > 4) {
+          $logger->pushGeneralActionLog($incomeLog, $logger::PLAIN);
+        }
+
+        $goldText = number_format($gold);
+        $logger->pushGeneralActionLog("봉급으로 금 <C>$goldText</>을 받았습니다.", $logger::PLAIN);
+        $generalObj->applyDB($db);
+      }
+    }
+
+    $logger = new ActionLogger(0, 0, $year, $month);
+    $logger->pushGlobalHistoryLog('<W><b>【지급】</b></>봄이 되어 봉록에 따라 자금이 지급됩니다.');
+    $logger->flush();
+
+    pushAdminLog($adminLog);
+  }
+
+  private function processRiceIncome(array $env)
+  {
+    $db = DB::db();
+
+    [$year, $month] = [$env['year'], $env['month']];
+    $adminLog = [];
+
+    $nationList = $db->query('SELECT name,level,nation,capital,rice,rate_tmp,bill,type from nation');
+    $cityListByNation = Util::arrayGroupBy($db->query('SELECT * FROM city'), 'nation');
+    $generalRawListByNation = Util::arrayGroupBy($db->query('SELECT no,name,nation,rice,officer_level,dedication,city FROM general WHERE npc != 5'), 'nation');
+
+    //국가별 처리
+    foreach ($nationList as $nation) {
+      $nationID = $nation['nation'];
+
+      $generalRawList = $generalRawListByNation[$nationID];
+      $income = getRiceIncome($nation['nation'], $nation['level'], $nation['rate_tmp'], $nation['capital'], $nation['type'], $cityListByNation[$nationID] ?? []);
+      $income += getWallIncome($nation['nation'], $nation['level'], $nation['rate_tmp'], $nation['capital'], $nation['type'], $cityListByNation[$nationID] ?? []);
+      $originoutcome = getOutcome(100, $generalRawList);
+      $outcome = Util::round($nation['bill'] / 100 * $originoutcome);
+
+      // 실제 지급량 계산
+      $nation['rice'] += $income;
+      // 기본량도 안될경우
+      if ($nation['rice'] < GameConst::$baserice) {
+        $realoutcome = 0;
+        // 실지급률
+        $ratio = 0;
+        //기본량은 넘지만 요구량이 안될경우
+      } elseif ($nation['rice'] - GameConst::$baserice < $outcome) {
+        $realoutcome = $nation['rice'] - GameConst::$baserice;
+        $nation['rice'] = GameConst::$baserice;
+        // 실지급률
+        $ratio = $realoutcome / $originoutcome;
+      } else {
+        $realoutcome = $outcome;
+        $nation['rice'] -= $realoutcome;
+        // 실지급률
+        $ratio = $realoutcome / $originoutcome;
+      }
+      $nation['rice'] = Util::valueFit($nation['rice'], GameConst::$baserice);
+      $adminLog[] = StringUtil::padStringAlignRight($nation['name'], 12, " ")
+        . " // 세곡 : " . StringUtil::padStringAlignRight((string)$income, 6, " ")
+        . " // 세출 : " . StringUtil::padStringAlignRight((string)$originoutcome, 6, " ")
+        . " // 실제 : " . tab2((string)$realoutcome, 6, " ")
+        . " // 지급률 : " . tab2((string)round($ratio * 100, 2), 5, " ")
+        . " % // 결과곡 : " . tab2((string)$nation['rice'], 6, " ");
+
+      $incomeText = number_format($income);
+      $incomeLog = "이번 수입은 쌀 <C>$incomeText</>입니다.";
+      $nationStor = KVStorage::getStorage($db, $nationID, 'nation_env');
+      $nationStor->prev_income_rice = $income;
+
+      $db->update('nation', [
+        'rice' => $nation['rice']
+      ], 'nation=%i', $nationID);
+
+      // 각 장수들에게 지급
+      foreach ($generalRawList as $rawGeneral) {
+        $generalObj = new General($rawGeneral, null, null, null, $year, $month, false);
+        $rice = Util::round(getBill($generalObj->getVar('dedication')) * $ratio);
+        $generalObj->increaseVar('rice', $rice);
+
+        $logger = $generalObj->getLogger();
+        if ($generalObj->getVar('officer_level') > 4) {
+          $logger->pushGeneralActionLog($incomeLog, $logger::PLAIN);
+        }
+        $riceText = number_format($rice);
+        $logger->pushGeneralActionLog("봉급으로 쌀 <C>$riceText</>을 받았습니다.", $logger::PLAIN);
+        $generalObj->applyDB($db);
+      }
+    }
+
+    $logger = new ActionLogger(0, 0, $year, $month);
+    $logger->pushGlobalHistoryLog('<W><b>【지급】</b></>가을이 되어 봉록에 따라 군량이 지급됩니다.');
+    $logger->flush();
+
+    pushAdminLog($adminLog);
+  }
+
+  public function run(array $env)
+  {
+    if ($this->resource === ResourceType::gold->value) {
+      $this->processGoldIncome($env);
+    } else {
+      $this->processRiceIncome($env);
+    }
+  }
+}
diff --git a/hwe/sammo/Event/Action/ProcessSemiAnnual.php b/hwe/sammo/Event/Action/ProcessSemiAnnual.php
new file mode 100644
index 00000000..e83a76d4
--- /dev/null
+++ b/hwe/sammo/Event/Action/ProcessSemiAnnual.php
@@ -0,0 +1,104 @@
+<?php
+
+namespace sammo\Event\Action;
+
+use RuntimeException;
+use sammo\DB;
+use sammo\Enums\ResourceType;
+use sammo\GameConst;
+use sammo\KVStorage;
+
+use function sammo\buildNationTypeClass;
+use function sammo\popIncrease;
+use function sammo\pushGlobalHistoryLog;
+
+class ProcessSemiAnnual extends \sammo\Event\Action
+{
+  public function __construct(public string $resource)
+  {
+    if(ResourceType::tryFrom($resource) === null){
+      throw new RuntimeException('잘못된 자원 타입');
+    }
+  }
+
+  public function popIncrease()
+  {
+    $db = DB::db();
+
+    $nationList = $db->queryAllLists('SELECT nation,rate_tmp,type FROM nation');
+
+    // 인구 및 민심
+
+    $db->update('city', [
+      'trust' => 50,
+      'agri' => $db->sqleval('agri * 0.99'),
+      'comm' => $db->sqleval('comm * 0.99'),
+      'secu' => $db->sqleval('secu * 0.99'),
+      'def' => $db->sqleval('def * 0.99'),
+      'wall' => $db->sqleval('wall * 0.99'),
+    ], 'nation=0');
+
+    foreach ($nationList as [$nationID, $taxRate, $nationType]) {
+      $nationTypeObj = buildNationTypeClass($nationType);
+
+
+      $popRatio = (30 - $taxRate) / 200;  // 20일때 5% 5일때 12.5% 50일때 -10%
+      $popRatio = $nationTypeObj->onCalcNationalIncome('pop', $popRatio);
+
+      $updateVar = [];
+      if ($popRatio >= 0) {
+        $updateVar['pop'] = $db->sqleval('least(pop_max, %i + pop * (1 + %d * (1 + secu / secu_max / 10)))', GameConst::$basePopIncreaseAmount, $popRatio);
+      } else {
+        $updateVar['pop'] = $db->sqleval('least(pop_max, %i + pop * (1 + %d * (1 - secu / secu_max / 10)))', GameConst::$basePopIncreaseAmount, $popRatio);
+      }
+
+      $genericRatio = (20 - $taxRate) / 200; // 20일때 0% 0일때 10% 100일때 -40%
+      foreach (['agri', 'comm', 'secu', 'def', 'wall'] as $key) {
+        $updateVar[$key] = $db->sqleval('least(%b, %b * (1 + %d))', $key . '_max', $key, $genericRatio);
+      }
+
+      $trustDiff = 20 - $taxRate;
+      $updateVar['trust'] = $db->sqleval('greatest(0, least(100, trust + %i))', $trustDiff);
+
+      $db->update('city', $updateVar, 'nation = %i AND supply = 1', $nationID);
+    }
+  }
+
+  public function run(array $env)
+  {
+    $db = DB::db();
+
+
+    $resource = $this->resource;
+
+    // 내정 1% 감소
+    $db->update('city', [
+      'dead' => 0,
+      'agri' => $db->sqleval('agri * 0.99'),
+      'comm' => $db->sqleval('comm * 0.99'),
+      'secu' => $db->sqleval('secu * 0.99'),
+      'def' => $db->sqleval('def * 0.99'),
+      'wall' => $db->sqleval('wall * 0.99'),
+    ], true);
+
+    //인구 증가
+    popIncrease();
+
+    // > 10000 유지비 3%, > 1000 유지비 1%
+    // 유지비 1%
+    $db->update('general', [
+      $resource => $db->sqleval('IF(%b > 10000, %b * 0.97, %b * 0.99)', $resource, $resource, $resource)
+    ], '%b > 1000', $resource);
+
+    // > 100000 유지비 5%, > 100000 유지비 3%, > 1000 유지비 1%
+    $db->update('nation', [
+      $resource => $db->sqleval('IF(%b > 100000, %b * 0.95, IF(%b > 10000, %b * 0.97, %b * 0.99))', $resource, $resource, $resource, $resource, $resource)
+    ], '%b > 1000', $resource);
+
+    [$year, $month] = [$env['year'], $env['month']];
+    if($month == 1){
+      pushGlobalHistoryLog(["<R>★</>{$year}년 {$month}월: <S>모두들 즐거운 게임 하고 계신가요? ^^ <Y>매너 있는 플레이</> 부탁드리고, <M>지나친 훼접</>은 삼가주세요~</>"], $year, $month);
+    }
+
+  }
+}
diff --git a/hwe/sammo/Event/Action/UpdateCitySupply.php b/hwe/sammo/Event/Action/UpdateCitySupply.php
new file mode 100644
index 00000000..5365ea09
--- /dev/null
+++ b/hwe/sammo/Event/Action/UpdateCitySupply.php
@@ -0,0 +1,79 @@
+<?php
+namespace sammo\Event\Action;
+
+use sammo\CityConst;
+use sammo\DB;
+use sammo\Util;
+
+class UpdateCitySupply extends \sammo\Event\Action{
+  public function run(array $env)
+  {
+    $db = DB::db();
+
+    $cities = [];
+    foreach ($db->query('SELECT city, nation FROM city WHERE nation != 0') as $city) {
+        $newCity = new \stdClass();
+        $newCity->id = Util::toInt($city['city']);
+        $newCity->nation = Util::toInt($city['nation']);
+        $newCity->supply = false;
+
+        $cities[$newCity->id] = $newCity;
+    }
+
+    $queue = new \SplQueue();
+    foreach ($db->queryAllLists('SELECT capital, nation FROM nation WHERE `level` > 0') as list($capitalID, $nationID)) {
+        if (!key_exists($capitalID, $cities)) {
+            continue;
+        }
+        $city = $cities[$capitalID];
+        if ($nationID != $city->nation) {
+            continue;
+        }
+        $city->supply = true;
+        $queue->enqueue($city);
+    }
+
+    while (!$queue->isEmpty()) {
+        $cityLink = $queue->dequeue();
+        $city = CityConst::byID($cityLink->id);
+
+        foreach (array_keys($city->path) as $connCityID) {
+            if (!key_exists($connCityID, $cities)) {
+                continue;
+            }
+            $connCity = $cities[$connCityID];
+            if ($connCity->nation != $cityLink->nation) {
+                continue;
+            }
+            if ($connCity->supply) {
+                continue;
+            }
+            $connCity->supply = true;
+            $queue->enqueue($connCity);
+        }
+    }
+
+    $db->update('city', [
+        'supply' => 1
+    ], 'nation=0');
+
+    $db->update('city', [
+        'supply' => 0
+    ], 'nation!=0');
+
+    $supply = [];
+
+    foreach ($cities as $city) {
+        if ($city->supply) {
+            $supply[] = $city->id;
+        }
+    }
+
+    if ($supply) {
+        $db->update('city', [
+            'supply' => 1
+        ], 'city IN %li', $supply);
+    }
+  }
+
+}
\ No newline at end of file