diff --git a/.env.sample b/.env.sample
index 783920b6..3f12797e 100644
--- a/.env.sample
+++ b/.env.sample
@@ -3,7 +3,7 @@
 # ==========================================
 
 # --- General System ---
-APP_ENV=dev
+APP_ENV=dev # 애플리케이션 실행 환경 (deve, production)
 TZ=Asia/Seoul
 
 # --- Infrastructure Ports ---
@@ -23,7 +23,6 @@ DB_NAME=baron_sso
 COOKIE_SECRET=super-secret-key-must-be-32-bytes!
 REDIS_ADDR=redis:6379
 
-# --- Frontend Configuration ---
 # Descope Project ID (Required for Auth)
 DESCOPE_PROJECT_ID=P2t...your_descope_project_id
 DESCOPE_MANAGEMENT_KEY=your_descope_management_key_here
@@ -34,10 +33,15 @@ NAVER_CLOUD_SECRET_KEY=ncp_iam_...
 NAVER_CLOUD_SERVICE_ID=ncp:sms:kr:...:...
 NAVER_SENDER_PHONE_NUMBER=...
 
-# --- AWS SES Configuration ---
+ # --- AWS SES (이메일 발송용) ---
 AWS_REGION=ap-northeast-2
 AWS_ACCESS_KEY_ID=...
 AWS_SECRET_ACCESS_KEY=...
 AWS_SES_SENDER=no-reply@baron.co.kr
 
-ADMIN_PASSWORD=admin
\ No newline at end of file
+# --- 관리자 page pw ---
+ADMIN_PASSWORD=admin
+
+# --- URLs for Proxy/Handoff ---
+FRONTEND_URL=https://ssologin.hmac.kr # 프론트엔드 접속 주소 (이메일/SMS 링크 생성 시 사용)
+BACKEND_URL=https://ssologin.hmac.kr # 프론트엔드에서 참조할 백엔드 API 주소
\ No newline at end of file