diff --git a/com.twin.app.shoptime/src/components/TItemCard/TItemCard.jsx b/com.twin.app.shoptime/src/components/TItemCard/TItemCard.jsx
index 3be99ce1..09f6e37e 100644
--- a/com.twin.app.shoptime/src/components/TItemCard/TItemCard.jsx
+++ b/com.twin.app.shoptime/src/components/TItemCard/TItemCard.jsx
@@ -13,7 +13,8 @@ import IcLiveShow from "../../../assets/images/tag/tag-liveshow.png";
 import usePriceInfo from "../../hooks/usePriceInfo";
 import { $L, removeSpecificTags } from "../../utils/helperMethods";
 import CustomImage from "../CustomImage/CustomImage";
-import css from "./TItemCard.module.less";
+import css1 from "./TItemCard.module.less";
+import css2 from "./TItemCard.v2.module.less";
 import { sendLogTotalRecommend } from "../../actions/logActions";
 
 const SpottableComponent = Spottable("div");
@@ -81,8 +82,10 @@ export default memo(function TItemCard({
   nowCategory,
   nowProductTitle,
   contentId,
+  version = 1,
   ...rest
 }) {
+  const css = version === 2 ? css2 : css1;
   const dispatch = useDispatch();
   const [defaultImage, setDefaultImage] = useState(null);
   const countryCode = useSelector((state) => state.common.httpHeader.cntry_cd);
diff --git a/com.twin.app.shoptime/src/components/TItemCard/TItemCard.v2.module.less b/com.twin.app.shoptime/src/components/TItemCard/TItemCard.v2.module.less
new file mode 100644
index 00000000..9d88e9bc
--- /dev/null
+++ b/com.twin.app.shoptime/src/components/TItemCard/TItemCard.v2.module.less
@@ -0,0 +1,140 @@
+@import "../../style/CommonStyle.module.less";
+@import "../../style/utils.module.less";
+
+// horizontal type for v2 (ShopNowItem.module.less 스타일 적용, TItemCard.jsx 클래스명 구조 유지)
+.horizontal {
+  width: 310px;
+  padding: 18px;
+  background: rgba(51, 51, 51, 0.95);
+  border-radius: 12px;
+  border: 1px solid transparent;
+  .flex(@display: flex, @justifyCenter: flex-start, @alignCenter: flex-start, @direction: column);
+  gap: 15px;
+  flex-shrink: 0;
+  transition: all 0.3s ease;
+
+  .imageWrap {
+    align-self: stretch;
+    height: 274px;
+    padding: 5px 4px;
+    position: relative;
+
+    > img {
+      width: 100%;
+      height: 100%;
+      object-fit: contain;
+    }
+
+    // discount rate
+    > span {
+      .position(@position: absolute, @right: 12px, @bottom: 12px);
+      .size(@w: 60px, @h: 60px);
+      border-radius: 60px;
+      background-color: @PRIMARY_COLOR_RED;
+      font-size: 26px;
+      font-weight: 600;
+      text-align: center;
+      line-height: 60px;
+      color: @COLOR_WHITE;
+    }
+
+    // sold out
+    .soldout {
+      .position(@position: absolute, @top: 0, @right: 0);
+      .flex();
+      .size(@w: 100%, @h: 100%);
+      background-color: rgba(26, 26, 26, 0.6);
+      font-weight: bold;
+      font-size: 24px;
+      color: @COLOR_WHITE;
+    }
+  }
+
+  .descWrap {
+    align-self: stretch;
+    .flex(@display: flex, @justifyCenter: center, @alignCenter: flex-start, @direction: column);
+    gap: 15px;
+
+    .logo {
+      width: 60px;
+      height: 60px;
+      > img {
+        width: 60px;
+        min-height: 60px;
+      }
+    }
+
+    .title {
+      align-self: stretch;
+
+      .productNameTitle {
+        align-self: stretch;
+        color: #EAEAEA;
+        font-size: 24px;
+        font-family: @baseFont;
+        font-weight: 700;
+        line-height: 31px;
+        word-wrap: break-word;
+        .elip(@clamp: 2);
+      }
+    }
+
+    .priceInfo {
+      align-self: stretch;
+      .flex(@display: flex, @justifyCenter: flex-start, @alignCenter: center);
+      gap: 11px;
+      font-weight: 700;
+      font-size: 30px;
+      color: @PRIMARY_COLOR_RED;
+      font-family: @baseFont;
+      line-height: 35px;
+      word-wrap: break-word;
+
+      > span {
+        color: #808080;
+        font-size: 24px;
+        font-family: @baseFont;
+        font-weight: 400;
+        text-decoration: line-through;
+        line-height: 18px;
+        word-wrap: break-word;
+      }
+
+      > strong {
+        color: @PRIMARY_COLOR_RED;
+        font-size: 30px;
+        font-family: @baseFont;
+        font-weight: 700;
+        line-height: 35px;
+      }
+    }
+
+    .offerInfo {
+      align-self: stretch;
+      color: @PRIMARY_COLOR_RED;
+      font-size: 30px;
+      font-family: @baseFont;
+      font-weight: 700;
+      line-height: 35px;
+      word-wrap: break-word;
+    }
+  }
+
+  &:focus {
+    border-color: @PRIMARY_COLOR_RED;
+    outline: 4px @PRIMARY_COLOR_RED solid;
+    outline-offset: -4px;
+
+    &::after {
+      .focused(@boxShadow: 22px, @borderRadius: 12px);
+    }
+  }
+}
+
+// vertical type (v2에서는 사용하지 않음)
+.vertical {
+}
+
+// videoShow type (v2에서는 사용하지 않음)
+.videoShow {
+}
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerPanel.jsx b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerPanel.jsx
index 4d451d1b..276f8927 100644
--- a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerPanel.jsx
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerPanel.jsx
@@ -55,9 +55,10 @@ import PlayerOverlayQRCode from './PlayerOverlay/PlayerOverlayQRCode';
 import css from './PlayerPanel.module.less';
 import PlayerTabButton from './PlayerTabContents/TabButton/PlayerTabButton';
 import TabContainer from './PlayerTabContents/TabContainer';
-import LiveShowContainer from './PlayerTabContents/v2/LiveShowContainer';
-import ShopNowContainer from './PlayerTabContents/v2/ShopNowContainer';
-import ShopNowButton from './PlayerTabContents/v2/ShopNowButton';
+import TabContainerV2 from './PlayerTabContents/v2/TabContainer.v2';
+// import LiveShowContainer from './PlayerTabContents/v2/LiveShowContainer';
+// import ShopNowContainer from './PlayerTabContents/v2/ShopNowContainer';
+// import ShopNowButton from './PlayerTabContents/v2/ShopNowButton';
 
 const Container = SpotlightContainerDecorator(
   { enterTo: 'default-element', preserveld: true },
@@ -203,6 +204,7 @@ const PlayerPanel = ({ isTabActivated, panelInfo, isOnTop, spotlightId, ...props
   });
   const [isVODPaused, setIsVODPaused] = USE_STATE('isVODPaused', false);
   const [belowTabMode, setBelowTabMode] = USE_STATE('belowTabMode', 'liveShow');
+  const [tabIndexV2, setTabIndexV2] = USE_STATE('tabIndexV2', 1); // 0: ShopNow, 1: LiveChannel, 2: ShopNowButton
 
   const panels = USE_SELECTOR('panels', (state) => state.panels.panels);
   const chatData = USE_SELECTOR('chatData', (state) => state.play.chatData);
@@ -2076,7 +2078,7 @@ const PlayerPanel = ({ isTabActivated, panelInfo, isOnTop, spotlightId, ...props
           />
         )}
 
-        {shouldShowBelowTab && (
+        {/* {shouldShowBelowTab && (
           <>
             {belowTabMode === 'liveShow' && (
               <LiveShowContainer
@@ -2111,6 +2113,25 @@ const PlayerPanel = ({ isTabActivated, panelInfo, isOnTop, spotlightId, ...props
               />
             )}
           </>
+        )} */}
+
+        {shouldShowBelowTab && (
+          <TabContainerV2
+            panelInfo={panelInfo}
+            playListInfo={playListInfo}
+            shopNowInfo={shopNowInfo}
+            selectedIndex={selectedIndex}
+            setSelectedIndex={setSelectedIndex}
+            liveChannelInfos={liveChannelInfos || liveShowInfos}
+            videoVerticalVisible={videoVerticalVisible}
+            handleItemFocus={handleItemFocus}
+            prevChannelIndex={prevChannelIndex}
+            currentTime={currentTime}
+            spotlightId="tab-container-v2-spotlight-id"
+            tabIndex={tabIndexV2}
+            onShopNowButtonClick={() => setTabIndexV2(0)}
+            onLiveChannelButtonClick={() => setTabIndexV2(2)}
+          />
         )}
       </Container>
 
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.jsx b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.jsx
index 40f3195f..1bc418c0 100644
--- a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.jsx
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.jsx
@@ -142,9 +142,9 @@ export default function LiveChannelContents({
             dataSize={liveInfos.length}
             direction={direction}
             renderItem={renderItem}
-            itemWidth={version === 2 ? 280 : videoVerticalVisible ? 540 : 600}
-            itemHeight={version === 2 ? 78 : 236}
-            spacing={12}
+            itemWidth={version === 2 ? 470 : videoVerticalVisible ? 540 : 600}
+            itemHeight={version === 2 ? 155 : 236}
+            spacing={version === 2 ? 30 : 12}
             noScrollByWheel={false}
           />
         ) : (
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.v2.module.less b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.v2.module.less
index 7946b9d5..b59d08f1 100644
--- a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.v2.module.less
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/LiveChannelContents.v2.module.less
@@ -3,7 +3,7 @@
 
 .container {
   width: 100%;
-  height: 175px;
+  height: 155px;
 
   > div:nth-child(1) {
     .size(@w: 100%, @h: 100%);
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.jsx b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.jsx
index 885aa3c0..a2de1f68 100644
--- a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.jsx
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.jsx
@@ -22,7 +22,8 @@ import useScrollTo from "../../../../hooks/useScrollTo";
 import { LOG_CONTEXT_NAME, LOG_MENU, LOG_MESSAGE_ID, panel_names } from "../../../../utils/Config";
 import { scaleH } from "../../../../utils/helperMethods";
 import ListEmptyContents from "../TabContents/ListEmptyContents/ListEmptyContents";
-import css from "./ShopNowContents.module.less";
+import css1 from "./ShopNowContents.module.less";
+import cssV2 from "./ShopNowContents.v2.module.less";
 import { sendLogTotalRecommend } from "../../../../actions/logActions";
 
 
@@ -49,8 +50,11 @@ export default function ShopNowContents({
   tabIndex,
   handleItemFocus,
   panelInfo,
-  tabTitle
+  tabTitle,
+  version = 1,
+  direction = "vertical"
 }) {
+  const css = version === 2 ? cssV2 : css1;
   const { getScrollTo, scrollTop } = useScrollTo();
   const dispatch = useDispatch();
   const paenls = useSelector((state) => state.panels.panels[1]?.panelInfo); 
@@ -175,10 +179,11 @@ export default function ShopNowContents({
           onClick={handleItemClick}
           onFocus={handleFocus()}
           type={TYPES.horizontal}
+          version={version}
         />
       );
     },
-    [shopNowInfo, videoVerticalVisible, panelInfo?.shptmBanrTpNm, priceInfoMap, tabTitle, tabIndex, playListInfo, dispatch]
+    [shopNowInfo, videoVerticalVisible, panelInfo?.shptmBanrTpNm, priceInfoMap, tabTitle, tabIndex, playListInfo, dispatch, version]
   );
 
   return (
@@ -189,11 +194,11 @@ export default function ShopNowContents({
             style={gridStyle}
             cbScrollTo={getScrollTo}
             dataSize={shopNowInfo.length}
-            direction="vertical"
+            direction={direction}
             renderItem={renderItem}
-            itemWidth={videoVerticalVisible ? 540 : 600}
-            itemHeight={236}
-            spacing={12}
+            itemWidth={version === 2 ? 310 : (videoVerticalVisible ? 540 : 600)}
+            itemHeight={version === 2 ? 420 : 236}
+            spacing={version === 2 ? 30 : 12}
             className={
               videoVerticalVisible ? css.verticalItemList : css.itemList
             }
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.v2.module.less b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.v2.module.less
new file mode 100644
index 00000000..2e44e0fa
--- /dev/null
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/ShopNowContents.v2.module.less
@@ -0,0 +1,52 @@
+@import "../../../../style/CommonStyle.module.less";
+@import "../../../../style/utils.module.less";
+
+.container {
+  width: 100%;
+  height: 420px;
+  overflow: hidden;
+
+  > div:nth-child(1) {
+    .size(@w: 100%, @h: 100%);
+  }
+}
+
+.itemList {
+  width: 100%;
+  overflow: hidden;
+
+  > div {
+    > div {
+      > div {
+        > div {
+          > div {
+            .size(@w: 310px, @h: 420px);
+            > div:nth-child(1) {
+              flex: 1 0 auto;
+            }
+          }
+        }
+      }
+    }
+  }
+}
+
+.verticalItemList {
+  width: 100%;
+  overflow: hidden;
+
+  > div {
+    > div {
+      > div {
+        > div {
+          > div {
+            .size(@w: 310px, @h: 420px);
+            > div:nth-child(1) {
+              flex: 1 0 auto;
+            }
+          }
+        }
+      }
+    }
+  }
+}
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.jsx b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.jsx
index a3d9c008..dd3d5b6c 100644
--- a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.jsx
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.jsx
@@ -7,13 +7,17 @@ import TItemCard, { TYPES } from "../../../../components/TItemCard/TItemCard";
 import TVirtualGridList from "../../../../components/TVirtualGridList/TVirtualGridList";
 import { LOG_MENU, panel_names } from "../../../../utils/Config";
 import { $L, scaleH } from "../../../../utils/helperMethods";
-import css from "./YouMayLikeContents.module.less";
+import css1 from "./YouMayLikeContents.module.less";
+import cssV2 from "./YouMayLikeContents.v2.module.less";
 
 export default function YouMayLikeContents({
   shopNowInfo,
   handleItemFocus,
   playListInfo,
+  version = 1,
+  direction = "vertical"
 }) {
+  const css = version === 2 ? cssV2 : css1;
   const dispatch = useDispatch();
   const [height, setHeight] = useState(scaleH(236));
   const youmaylikeInfos = useSelector((state) => state.main.youmaylikeInfos);
@@ -72,10 +76,11 @@ export default function YouMayLikeContents({
           onClick={handleItemClick}
           onFocus={handleFocus()}
           type={TYPES.horizontal}
+          version={version}
         />
       );
     },
-    [youmaylikeInfos]
+    [youmaylikeInfos, version, handleFocus, dispatch, playListInfo]
   );
 
   return (
@@ -88,11 +93,11 @@ export default function YouMayLikeContents({
           <TVirtualGridList
             style={gridStyle}
             dataSize={youmaylikeInfos.length}
-            direction="vertical"
+            direction={direction}
             renderItem={renderItem}
-            itemWidth={600}
-            itemHeight={236}
-            spacing={12}
+            itemWidth={version === 2 ? 310 : 600}
+            itemHeight={version === 2 ? 420 : 236}
+            spacing={version === 2 ? 30 : 12}
             className={css.itemList}
             noScrollByWheel={false}
           />
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.v2.module.less b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.v2.module.less
new file mode 100644
index 00000000..ff5cc17b
--- /dev/null
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/TabContents/YouMayLikeContents.v2.module.less
@@ -0,0 +1,37 @@
+@import "../../../../style/CommonStyle.module.less";
+@import "../../../../style/utils.module.less";
+
+.title {
+  color: #EAEAEA;
+  font-size: 30px;
+  font-weight: 700;
+  margin-top: 40px;
+  margin-bottom: 20px;
+}
+
+.line {
+  .size(@w: 100%, @h: 1px);
+  opacity: 0.3;
+  background-color: #d9d9d9;
+  margin-bottom: 24px;
+}
+
+.itemList {
+  width: 100%;
+  overflow: hidden;
+
+  > div {
+    > div {
+      > div {
+        > div {
+          > div {
+            .size(@w: 310px, @h: 420px);
+            > div:nth-child(1) {
+              flex: 1 0 auto;
+            }
+          }
+        }
+      }
+    }
+  }
+}
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.jsx b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.jsx
new file mode 100644
index 00000000..c2889548
--- /dev/null
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.jsx
@@ -0,0 +1,156 @@
+import React, { useCallback, useEffect } from "react";
+
+import classNames from "classnames";
+
+import Spotlight from "@enact/spotlight";
+import Spottable from "@enact/spotlight/Spottable";
+import SpotlightContainerDecorator from "@enact/spotlight/SpotlightContainerDecorator";
+
+import { LOG_MENU } from "../../../../utils/Config";
+import css from "./TabContainer.v2.module.less";
+import LiveChannelContents from "../TabContents/LiveChannelContents";
+import ShopNowContents from "../TabContents/ShopNowContents";
+import YouMayLikeContents from "../TabContents/YouMayLikeContents";
+import ShopNowButton from "./ShopNowButton";
+import icon_arrow_dwon from "../../../../../assets/images/player/icon_tabcontainer_arrow_down.png";
+import icon_shop_now from "../../../../../assets/images/player/icon_tabcontainer_shopnow.png";
+
+const Container = SpotlightContainerDecorator(
+  { enterTo: "last-focused" },
+  "div"
+);
+
+const SpottableDiv = Spottable("div");
+
+export default function TabContainerV2({
+  panelInfo,
+  playListInfo,
+  shopNowInfo,
+  selectedIndex,
+  setSelectedIndex,
+  liveChannelInfos,
+  videoVerticalVisible,
+  handleItemFocus,
+  prevChannelIndex,
+  currentTime,
+  spotlightId,
+  tabIndex = 1, // tabIndex prop으로 제어 (0: ShopNow, 1: LiveChannel, 2: ShopNowButton)
+  onShopNowButtonClick,
+  onLiveChannelButtonClick,
+}) {
+  useEffect(() => {
+    let nowMenu;
+
+    if (tabIndex === 0) {
+      nowMenu = LOG_MENU.FULL_SHOP_NOW;
+    }
+
+    if (tabIndex === 1) {
+      const isLive = panelInfo?.shptmBanrTpNm === "LIVE";
+      nowMenu = isLive
+        ? LOG_MENU.FULL_LIVE_CHANNELS
+        : LOG_MENU.FULL_FEATURED_SHOWS;
+    }
+
+    if (nowMenu) {
+      handleItemFocus(nowMenu);
+    }
+  }, [handleItemFocus, panelInfo?.shptmBanrTpNm, tabIndex]);
+
+  const _handleItemFocus = useCallback(
+    (nowMenu) => {
+      if (handleItemFocus) {
+        handleItemFocus(nowMenu);
+      }
+    },
+    [handleItemFocus]
+  );
+
+  const onSpotlightIndicatorUpButton = useCallback(
+    (e) => {
+      if (videoVerticalVisible) {
+        e.stopPropagation();
+        e.preventDefault();
+        Spotlight.focus("spotlightId-video-contaienr");
+      }
+    },
+    [videoVerticalVisible]
+  );
+
+  return (
+    <Container
+      className={classNames(
+        css.tabContainer,
+        videoVerticalVisible && css.vertical,
+        css[`tabIndex${tabIndex}`]
+      )}
+      spotlightId={spotlightId}
+    >
+      {tabIndex === 0 && (
+        <>
+          <div className={css.shopNowHeader}>
+            <div className={css.shopNowIconWrapper}>
+              <img src={icon_shop_now} alt="shop now icon" className={css.shopNowIcon} />
+            </div>
+            <div className={css.shopNowHeaderText}>SHOP NOW</div>
+          </div>
+          <ShopNowContents
+            shopNowInfo={shopNowInfo}
+            playListInfo={playListInfo && playListInfo[selectedIndex]}
+            videoVerticalVisible={videoVerticalVisible}
+            panelInfo={panelInfo}
+            tabIndex={tabIndex}
+            handleItemFocus={_handleItemFocus}
+            version={2}
+            direction="horizontal"
+          />
+        </>
+      )}
+
+      {tabIndex === 1 && (
+        <>
+          <SpottableDiv
+            className={css.liveChannelButton}
+            onClick={onLiveChannelButtonClick}
+            spotlightId="below-tab-live-channel-button"
+          >
+            <span className={css.buttonText}>LIVE CHANNEL</span>
+            <div className={css.arrowIcon}>
+              <img src={icon_arrow_dwon} alt="arrow down" />
+            </div>
+          </SpottableDiv>
+
+          {panelInfo?.shptmBanrTpNm === "LIVE" && playListInfo && (
+            <LiveChannelContents
+              selectedIndex={selectedIndex}
+              setSelectedIndex={setSelectedIndex}
+              videoVerticalVisible={videoVerticalVisible}
+              currentVideoShowId={playListInfo[selectedIndex]?.showId}
+              liveInfos={playListInfo}
+              tabIndex={tabIndex}
+              handleItemFocus={_handleItemFocus}
+              panelInfo={panelInfo}
+              currentTime={currentTime}
+              version={2}
+              direction="horizontal"
+            />
+          )}
+        </>
+      )}
+
+      {tabIndex === 2 && (
+        <ShopNowButton onClick={onShopNowButtonClick} />
+      )}
+
+      {shopNowInfo && shopNowInfo.length < 3 && tabIndex === 0 && (
+        <YouMayLikeContents
+          shopNowInfo={shopNowInfo}
+          handleItemFocus={_handleItemFocus}
+          playListInfo={playListInfo && playListInfo[selectedIndex]}
+          version={2}
+          direction="horizontal"
+        />
+      )}
+    </Container>
+  );
+}
diff --git a/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.module.less b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.module.less
new file mode 100644
index 00000000..370f0430
--- /dev/null
+++ b/com.twin.app.shoptime/src/views/PlayerPanel/PlayerTabContents/v2/TabContainer.v2.module.less
@@ -0,0 +1,140 @@
+@import "../../../../style/CommonStyle.module.less";
+@import "../../../../style/utils.module.less";
+
+.tabContainer {
+  .position(@position: fixed, @bottom: 0, @left: 0);
+  .flex(@display: flex, @justifyCenter: flex-start, @alignCenter: flex-start, @direction: column);
+  overflow: hidden;
+  z-index: 5;
+
+  // tabIndex = 0: ShopNow 스타일 (ShopNowContainer 참고)
+  &.tabIndex0 {
+    .size(@w: 100%, @h: 675px);
+    padding: 60px;
+    background: linear-gradient(270deg, rgba(0, 0, 0, 0.80) 0%, rgba(0, 0, 0, 0.62) 30%, rgba(0, 0, 0, 0) 65%),
+                linear-gradient(0deg, rgba(0, 0, 0, 0.53) 0%, rgba(20.56, 4.68, 32.71, 0.53) 60%, rgba(199, 32, 84, 0) 98%),
+                linear-gradient(180deg, rgba(0, 0, 0, 0) 0%, black 45%, black 100%),
+                rgba(0, 0, 0, 0.56);
+    border-top: 1px solid rgba(234, 234, 234, 0.8);
+    gap: 40px;
+  }
+
+  // tabIndex = 1: LiveShow 스타일 (LiveShowContainer 참고)
+  &.tabIndex1 {
+    .size(@w: 100%, @h: 365px);
+    padding: 60px;
+    background: linear-gradient(
+      to top,
+      rgba(0, 0, 0, 0.95) 0%,
+      rgba(0, 0, 0, 0.85) 40%,
+      rgba(0, 0, 0, 0.6) 70%,
+      rgba(0, 0, 0, 0) 100%
+    );
+    border-top: 1px solid rgba(234, 234, 234, 0.3);
+    gap: 20px;
+
+    &::before {
+      content: "";
+      .position(@position: absolute, @top: 0, @left: 0);
+      .size(@w: 100%, @h: 100%);
+      background: linear-gradient(
+        90deg,
+        rgba(30, 30, 30, 0.4) 0%,
+        rgba(50, 50, 50, 0.25) 30%,
+        transparent 50%,
+        rgba(50, 50, 50, 0.25) 70%,
+        rgba(30, 30, 30, 0.4) 100%
+      );
+      pointer-events: none;
+      z-index: -1;
+    }
+  }
+
+  // tabIndex = 2: ShopNowButton만 (특별한 컨테이너 스타일 없음)
+  &.tabIndex2 {
+    background: transparent;
+    border: none;
+  }
+
+  &.vertical {
+    // vertical 모드일 때 추가 스타일 (필요시)
+  }
+}
+
+// SHOP NOW 헤더 스타일 (ShopNowContainer 참고)
+.shopNowHeader {
+  width: 300px;
+  height: 70px;
+  padding: 20px 0;
+  overflow: hidden;
+  border-radius: 100px;
+  .flex(@display: flex, @justifyCenter: flex-start, @alignCenter: center);
+  gap: 15px;
+}
+
+.shopNowIconWrapper {
+  .size(@w: 40px, @h: 40px);
+  .position(@position: relative);
+  background: white;
+  border-radius: 100px;
+  .flex(@display: flex, @justifyCenter: center, @alignCenter: center);
+}
+
+.shopNowIcon {
+  .size(@w: 20.67px, @h: 20.67px);
+  object-fit: contain;
+}
+
+.shopNowHeaderText {
+  color: #EAEAEA;
+  font-size: 24px;
+  font-family: @baseFont;
+  font-weight: 700;
+  line-height: 31px;
+  word-wrap: break-word;
+}
+
+// LIVE CHANNEL 버튼 스타일 (LiveShowContainer 참고)
+.liveChannelButton {
+  .size(@w: 300px, @h: 70px);
+  padding: 20px 30px;
+  border-radius: 100px;
+  border: 1px solid rgba(234, 234, 234, 0.5);
+  overflow: hidden;
+  .flex(@display: flex, @justifyCenter: space-between, @alignCenter: center);
+  background: rgba(0, 0, 0, 0.3);
+  backdrop-filter: blur(5px);
+  cursor: pointer;
+  transition: all 0.3s ease;
+
+  .buttonText {
+    color: @COLOR_WHITE;
+    font-size: 24px;
+    font-family: @baseFont;
+    font-weight: 600;
+    line-height: 35px;
+  }
+
+  .arrowIcon {
+    .size(@w: 26.25px, @h: 15.63px);
+    img {
+      width: 100%;
+      height: 100%;
+      object-fit: contain;
+    }
+  }
+
+  &:hover {
+    background: rgba(0, 0, 0, 0.5);
+    border-color: rgba(234, 234, 234, 0.7);
+  }
+
+  &:focus {
+    background: rgba(199, 8, 80, 0.2);
+    border-color: @PRIMARY_COLOR_RED;
+
+    &::after {
+      .focused(@boxShadow: 22px, @borderRadius: 100px);
+    }
+  }
+}