diff --git a/app/Http/Controllers/Api/V1/AccountSubjectController.php b/app/Http/Controllers/Api/V1/AccountSubjectController.php
index 20af5a2..4f8f094 100644
--- a/app/Http/Controllers/Api/V1/AccountSubjectController.php
+++ b/app/Http/Controllers/Api/V1/AccountSubjectController.php
@@ -5,6 +5,7 @@
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Http\Requests\V1\AccountSubject\UpdateAccountSubjectRequest;
 use App\Services\AccountCodeService;
 use Illuminate\Http\Request;
 
@@ -19,7 +20,10 @@ public function __construct(
      */
     public function index(Request $request)
     {
-        $params = $request->only(['search', 'category']);
+        $params = $request->only([
+            'search', 'category', 'sub_category',
+            'department_type', 'depth', 'is_active', 'selectable',
+        ]);
 
         $subjects = $this->service->index($params);
 
@@ -36,6 +40,16 @@ public function store(StoreAccountSubjectRequest $request)
         return ApiResponse::success($subject, __('message.created'), [], 201);
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, UpdateAccountSubjectRequest $request)
+    {
+        $subject = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($subject, __('message.updated'));
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -57,4 +71,17 @@ public function destroy(int $id)
 
         return ApiResponse::success(null, __('message.deleted'));
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (더존 표준)
+     */
+    public function seedDefaults()
+    {
+        $count = $this->service->seedDefaults();
+
+        return ApiResponse::success(
+            ['inserted_count' => $count],
+            __('message.created')
+        );
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/CardTransactionController.php b/app/Http/Controllers/Api/V1/CardTransactionController.php
index 25a457a..73a880a 100644
--- a/app/Http/Controllers/Api/V1/CardTransactionController.php
+++ b/app/Http/Controllers/Api/V1/CardTransactionController.php
@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
 use App\Services\CardTransactionService;
+use App\Services\JournalSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -14,7 +16,8 @@
 class CardTransactionController extends Controller
 {
     public function __construct(
-        protected CardTransactionService $service
+        protected CardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +151,105 @@ public function destroy(int $id): JsonResponse
             return $this->service->destroy($id);
         }, __('message.deleted'));
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "card_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey
+            );
+
+            if (! $data) {
+                return ['items' => []];
+            }
+
+            // 프론트엔드가 기대하는 items 형식으로 변환
+            $items = array_map(fn ($row) => [
+                'id' => $row['id'],
+                'supply_amount' => $row['debit_amount'],
+                'tax_amount' => 0,
+                'account_code' => $row['account_code'],
+                'deduction_type' => 'deductible',
+                'vendor_name' => $row['vendor_name'],
+                'description' => $row['memo'],
+                'memo' => '',
+            ], $data['rows']);
+
+            return ['items' => $items];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.supply_amount' => 'required|integer|min:0',
+                'items.*.tax_amount' => 'required|integer|min:0',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            // 카드 거래 정보 조회 (날짜용)
+            $transaction = $this->service->show($id);
+            if (! $transaction) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $transaction->used_at
+                ? $transaction->used_at->format('Y-m-d')
+                : ($transaction->withdrawal_date?->format('Y-m-d') ?? now()->format('Y-m-d'));
+
+            // items → journal rows 변환 (각 item을 차변 행으로)
+            $rows = [];
+            foreach ($validated['items'] as $item) {
+                $amount = ($item['supply_amount'] ?? 0) + ($item['tax_amount'] ?? 0);
+                $rows[] = [
+                    'side' => 'debit',
+                    'account_code' => $item['account_code'],
+                    'debit_amount' => $amount,
+                    'credit_amount' => 0,
+                    'vendor_name' => $item['vendor_name'] ?? '',
+                    'memo' => $item['description'] ?? $item['memo'] ?? '',
+                ];
+            }
+
+            // 대변 합계 행 (카드미지급금)
+            $totalAmount = array_sum(array_column($rows, 'debit_amount'));
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300', // 미지급금 (표준 코드)
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => $totalAmount,
+                'vendor_name' => $transaction->merchant_name ?? '',
+                'memo' => '카드결제',
+            ];
+
+            $sourceKey = "card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey,
+                $entryDate,
+                "카드거래 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/TaxInvoiceController.php b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
index 2fe8dcf..08dcdb2 100644
--- a/app/Http/Controllers/Api/V1/TaxInvoiceController.php
+++ b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
@@ -10,12 +10,17 @@
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
 use App\Http\Requests\V1\TaxInvoice\BulkIssueRequest;
+use App\Models\Tenants\JournalEntry;
+use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
     public function __construct(
-        private TaxInvoiceService $taxInvoiceService
+        private TaxInvoiceService $taxInvoiceService,
+        private JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +153,75 @@ public function summary(TaxInvoiceSummaryRequest $request)
             message: __('message.fetched')
         );
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 세금계산서 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+
+            return $data ?? ['rows' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 분개 저장/수정
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'rows' => 'required|array|min:1',
+                'rows.*.side' => 'required|in:debit,credit',
+                'rows.*.account_subject' => 'required|string|max:20',
+                'rows.*.debit_amount' => 'required|integer|min:0',
+                'rows.*.credit_amount' => 'required|integer|min:0',
+            ]);
+
+            // 세금계산서 정보 조회 (entry_date용)
+            $taxInvoice = $this->taxInvoiceService->show($id);
+
+            $rows = array_map(fn ($row) => [
+                'side' => $row['side'],
+                'account_code' => $row['account_subject'],
+                'debit_amount' => $row['debit_amount'],
+                'credit_amount' => $row['credit_amount'],
+            ], $validated['rows']);
+
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey,
+                $taxInvoice->issue_date?->format('Y-m-d') ?? now()->format('Y-m-d'),
+                "세금계산서 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 세금계산서 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
 }
diff --git a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
index 74316ab..25fde5b 100644
--- a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
+++ b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
@@ -17,6 +17,12 @@ public function rules(): array
             'code' => ['required', 'string', 'max:10'],
             'name' => ['required', 'string', 'max:100'],
             'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
         ];
     }
 
@@ -26,6 +32,8 @@ public function messages(): array
             'code.required' => '계정과목 코드를 입력하세요.',
             'name.required' => '계정과목명을 입력하세요.',
             'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
         ];
     }
 }
diff --git a/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
new file mode 100644
index 0000000..5cc78d1
--- /dev/null
+++ b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['sometimes', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/AccountCode.php b/app/Models/Tenants/AccountCode.php
index 7eb465a..7ecb1b4 100644
--- a/app/Models/Tenants/AccountCode.php
+++ b/app/Models/Tenants/AccountCode.php
@@ -15,16 +15,22 @@ class AccountCode extends Model
         'code',
         'name',
         'category',
+        'sub_category',
+        'parent_code',
+        'depth',
+        'department_type',
+        'description',
         'sort_order',
         'is_active',
     ];
 
     protected $casts = [
+        'depth' => 'integer',
         'sort_order' => 'integer',
         'is_active' => 'boolean',
     ];
 
-    // Categories
+    // Categories (대분류)
     public const CATEGORY_ASSET = 'asset';
     public const CATEGORY_LIABILITY = 'liability';
     public const CATEGORY_CAPITAL = 'capital';
@@ -39,6 +45,36 @@ class AccountCode extends Model
         self::CATEGORY_EXPENSE => '비용',
     ];
 
+    // Sub-categories (중분류)
+    public const SUB_CATEGORIES = [
+        'current_asset' => '유동자산',
+        'fixed_asset' => '비유동자산',
+        'current_liability' => '유동부채',
+        'long_term_liability' => '비유동부채',
+        'capital' => '자본',
+        'sales_revenue' => '매출',
+        'other_revenue' => '영업외수익',
+        'cogs' => '매출원가',
+        'selling_admin' => '판매비와관리비',
+        'other_expense' => '영업외비용',
+    ];
+
+    // Department types (부문)
+    public const DEPT_COMMON = 'common';
+    public const DEPT_MANUFACTURING = 'manufacturing';
+    public const DEPT_ADMIN = 'admin';
+
+    public const DEPARTMENT_TYPES = [
+        self::DEPT_COMMON => '공통',
+        self::DEPT_MANUFACTURING => '제조',
+        self::DEPT_ADMIN => '관리',
+    ];
+
+    // Depth levels (계층)
+    public const DEPTH_MAJOR = 1;
+    public const DEPTH_MIDDLE = 2;
+    public const DEPTH_MINOR = 3;
+
     /**
      * 활성 계정과목만 조회
      */
@@ -46,4 +82,21 @@ public function scopeActive(Builder $query): Builder
     {
         return $query->where('is_active', true);
     }
+
+    /**
+     * 소분류(입력 가능 계정)만 조회
+     */
+    public function scopeSelectable(Builder $query): Builder
+    {
+        return $query->where('depth', self::DEPTH_MINOR);
+    }
+
+    /**
+     * 하위 계정과목 관계
+     */
+    public function children()
+    {
+        return $this->hasMany(self::class, 'parent_code', 'code')
+            ->where('tenant_id', $this->tenant_id);
+    }
 }
diff --git a/app/Models/Tenants/ExpenseAccount.php b/app/Models/Tenants/ExpenseAccount.php
index c9fe540..4351c35 100644
--- a/app/Models/Tenants/ExpenseAccount.php
+++ b/app/Models/Tenants/ExpenseAccount.php
@@ -35,6 +35,8 @@ class ExpenseAccount extends Model
         'payment_method',
         'card_no',
         'loan_id',
+        'journal_entry_id',
+        'journal_entry_line_id',
         'created_by',
         'updated_by',
         'deleted_by',
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
index 17cdd6f..6a0970a 100644
--- a/app/Models/Tenants/JournalEntry.php
+++ b/app/Models/Tenants/JournalEntry.php
@@ -39,6 +39,8 @@ class JournalEntry extends Model
     // Source type
     public const SOURCE_MANUAL = 'manual';
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+    public const SOURCE_TAX_INVOICE = 'tax_invoice';
+    public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
     // Entry type
     public const TYPE_GENERAL = 'general';
diff --git a/app/Services/AccountCodeService.php b/app/Services/AccountCodeService.php
index c6342db..5524b4a 100644
--- a/app/Services/AccountCodeService.php
+++ b/app/Services/AccountCodeService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntryLine;
+use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class AccountCodeService extends Service
@@ -27,12 +28,37 @@ public function index(array $params): array
             });
         }
 
-        // 분류 필터
+        // 분류 필터 (대분류)
         if (! empty($params['category'])) {
             $query->where('category', $params['category']);
         }
 
-        return $query->orderBy('sort_order')->orderBy('code')->get()->toArray();
+        // 중분류 필터
+        if (! empty($params['sub_category'])) {
+            $query->where('sub_category', $params['sub_category']);
+        }
+
+        // 부문 필터
+        if (! empty($params['department_type'])) {
+            $query->where('department_type', $params['department_type']);
+        }
+
+        // 계층 필터
+        if (! empty($params['depth'])) {
+            $query->where('depth', (int) $params['depth']);
+        }
+
+        // 활성 상태 필터
+        if (isset($params['is_active'])) {
+            $query->where('is_active', filter_var($params['is_active'], FILTER_VALIDATE_BOOLEAN));
+        }
+
+        // 선택 가능한 계정만 (소분류만 = Select용)
+        if (! empty($params['selectable'])) {
+            $query->selectable();
+        }
+
+        return $query->orderBy('code')->orderBy('sort_order')->get()->toArray();
     }
 
     /**
@@ -57,6 +83,11 @@ public function store(array $data): AccountCode
         $accountCode->code = $data['code'];
         $accountCode->name = $data['name'];
         $accountCode->category = $data['category'] ?? null;
+        $accountCode->sub_category = $data['sub_category'] ?? null;
+        $accountCode->parent_code = $data['parent_code'] ?? null;
+        $accountCode->depth = $data['depth'] ?? AccountCode::DEPTH_MINOR;
+        $accountCode->department_type = $data['department_type'] ?? AccountCode::DEPT_COMMON;
+        $accountCode->description = $data['description'] ?? null;
         $accountCode->sort_order = $data['sort_order'] ?? 0;
         $accountCode->is_active = true;
         $accountCode->save();
@@ -64,6 +95,36 @@ public function store(array $data): AccountCode
         return $accountCode;
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, array $data): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // 코드 변경 시 중복 체크
+        if (isset($data['code']) && $data['code'] !== $accountCode->code) {
+            $exists = AccountCode::query()
+                ->where('tenant_id', $tenantId)
+                ->where('code', $data['code'])
+                ->where('id', '!=', $id)
+                ->exists();
+
+            if ($exists) {
+                throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
+            }
+        }
+
+        $accountCode->fill($data);
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -106,4 +167,242 @@ public function destroy(int $id): bool
 
         return true;
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (초기 세팅)
+     */
+    public function seedDefaults(): int
+    {
+        $tenantId = $this->tenantId();
+
+        $defaults = $this->getDefaultAccountCodes();
+        $insertedCount = 0;
+
+        DB::transaction(function () use ($tenantId, $defaults, &$insertedCount) {
+            foreach ($defaults as $item) {
+                $exists = AccountCode::query()
+                    ->where('tenant_id', $tenantId)
+                    ->where('code', $item['code'])
+                    ->exists();
+
+                if (! $exists) {
+                    AccountCode::create(array_merge($item, ['tenant_id' => $tenantId]));
+                    $insertedCount++;
+                }
+            }
+        });
+
+        return $insertedCount;
+    }
+
+    /**
+     * 기본 계정과목표 데이터 (더존 Smart A 표준 기반)
+     *
+     * 코드 체계: 5자리 (10100~99900)
+     * - 10100~24000: 자산
+     * - 25000~31700: 부채
+     * - 33100~38700: 자본
+     * - 40100~41000: 매출
+     * - 50100~53700: 매출원가/제조경비 (제조부문)
+     * - 80100~84800: 판매비와관리비 (관리부문)
+     * - 90100~99900: 영업외수익/비용
+     *
+     * 계층: depth 1(대분류) → depth 2(중분류) → depth 3(소분류=더존 실제코드)
+     */
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ============================================================
+            // 자산 (Assets)
+            // ============================================================
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+
+            // -- 유동자산 --
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+
+            // -- 재고자산 --
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+
+            // -- 비유동자산 --
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+
+            // ============================================================
+            // 부채 (Liabilities)
+            // ============================================================
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+
+            // -- 유동부채 --
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+
+            // -- 비유동부채 --
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+
+            // ============================================================
+            // 자본 (Capital)
+            // ============================================================
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+
+            // -- 자본금 --
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+
+            // -- 잉여금 --
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+
+            // ============================================================
+            // 수익 (Revenue)
+            // ============================================================
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+
+            // -- 매출 --
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+
+            // -- 영업외수익 --
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+
+            // ============================================================
+            // 비용 (Expenses)
+            // ============================================================
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+
+            // -- 매출원가/제조원가 (제조부문) --
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+
+            // -- 판매비와관리비 (관리부문) --
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+
+            // -- 영업외비용 --
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
 }
diff --git a/app/Services/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
index 8056c0c..7fa3624 100644
--- a/app/Services/GeneralJournalEntryService.php
+++ b/app/Services/GeneralJournalEntryService.php
@@ -5,11 +5,13 @@
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntry;
 use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class GeneralJournalEntryService extends Service
 {
+    use SyncsExpenseAccounts;
     /**
      * 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
      * deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
@@ -326,6 +328,9 @@ public function store(array $data): JournalEntry
             // 분개 행 생성
             $this->createLines($entry, $data['rows'], $tenantId);
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -373,6 +378,9 @@ public function updateJournal(int $id, array $data): JournalEntry
 
             $entry->save();
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -389,6 +397,9 @@ public function destroyJournal(int $id): bool
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // expense_accounts 정리 (복리후생비/접대비 → CEO 대시보드)
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+
             // lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
             JournalEntryLine::query()
                 ->where('journal_entry_id', $entry->id)
@@ -503,6 +514,9 @@ private function resolveVendorName(?int $vendorId): string
         return $vendor ? $vendor->name : '';
     }
 
+    // syncExpenseAccounts, cleanupExpenseAccounts, getExpenseAccountType
+    // → SyncsExpenseAccounts 트레이트로 이관
+
     /**
      * 원본 거래 정보 조회 (입금/출금)
      */
diff --git a/app/Services/JournalSyncService.php b/app/Services/JournalSyncService.php
new file mode 100644
index 0000000..f42cd5a
--- /dev/null
+++ b/app/Services/JournalSyncService.php
@@ -0,0 +1,214 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntry;
+use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 세금계산서/카드거래 등 외부 소스의 분개 통합 관리 서비스
+ *
+ * journal_entries + journal_entry_lines에 저장하고
+ * 복리후생비/접대비는 expense_accounts에 동기화 (CEO 대시보드)
+ */
+class JournalSyncService extends Service
+{
+    use SyncsExpenseAccounts;
+
+    /**
+     * 소스에 대한 분개 저장 (생성 또는 교체)
+     *
+     * @param  string  $sourceType  JournalEntry::SOURCE_TAX_INVOICE 등
+     * @param  string  $sourceKey   'tax_invoice_123' 등
+     * @param  string  $entryDate   전표일자 (Y-m-d)
+     * @param  string|null  $description  적요
+     * @param  array  $rows  분개 행 [{side, account_code, account_name?, debit_amount, credit_amount, vendor_id?, vendor_name?, memo?}]
+     */
+    public function saveForSource(
+        string $sourceType,
+        string $sourceKey,
+        string $entryDate,
+        ?string $description,
+        array $rows,
+    ): JournalEntry {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $entryDate, $description, $rows, $tenantId) {
+            // 기존 전표가 있으면 삭제 후 재생성 (교체 방식)
+            $existing = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if ($existing) {
+                $this->cleanupExpenseAccounts($tenantId, $existing->id);
+                JournalEntryLine::where('journal_entry_id', $existing->id)->delete();
+                $existing->forceDelete();
+            }
+
+            // 합계 계산
+            $totalDebit = 0;
+            $totalCredit = 0;
+            foreach ($rows as $row) {
+                $totalDebit += (int) ($row['debit_amount'] ?? 0);
+                $totalCredit += (int) ($row['credit_amount'] ?? 0);
+            }
+
+            // 전표번호 생성
+            $entryNo = $this->generateEntryNo($tenantId, $entryDate);
+
+            // 전표 생성
+            $entry = new JournalEntry;
+            $entry->tenant_id = $tenantId;
+            $entry->entry_no = $entryNo;
+            $entry->entry_date = $entryDate;
+            $entry->entry_type = JournalEntry::TYPE_GENERAL;
+            $entry->description = $description;
+            $entry->total_debit = $totalDebit;
+            $entry->total_credit = $totalCredit;
+            $entry->status = JournalEntry::STATUS_CONFIRMED;
+            $entry->source_type = $sourceType;
+            $entry->source_key = $sourceKey;
+            $entry->save();
+
+            // 분개 행 생성
+            foreach ($rows as $index => $row) {
+                $accountCode = $row['account_code'] ?? '';
+                $accountName = $row['account_name'] ?? $this->resolveAccountName($tenantId, $accountCode);
+
+                $line = new JournalEntryLine;
+                $line->tenant_id = $tenantId;
+                $line->journal_entry_id = $entry->id;
+                $line->line_no = $index + 1;
+                $line->dc_type = $row['side'];
+                $line->account_code = $accountCode;
+                $line->account_name = $accountName;
+                $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
+                $line->trading_partner_name = $row['vendor_name'] ?? '';
+                $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
+                $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
+                $line->description = $row['memo'] ?? null;
+                $line->save();
+            }
+
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
+            return $entry->load('lines');
+        });
+    }
+
+    /**
+     * 소스에 대한 분개 조회
+     */
+    public function getForSource(string $sourceType, string $sourceKey): ?array
+    {
+        $tenantId = $this->tenantId();
+
+        $entry = JournalEntry::query()
+            ->where('tenant_id', $tenantId)
+            ->where('source_type', $sourceType)
+            ->where('source_key', $sourceKey)
+            ->whereNull('deleted_at')
+            ->with('lines')
+            ->first();
+
+        if (! $entry) {
+            return null;
+        }
+
+        return [
+            'id' => $entry->id,
+            'entry_no' => $entry->entry_no,
+            'entry_date' => $entry->entry_date->format('Y-m-d'),
+            'description' => $entry->description,
+            'total_debit' => $entry->total_debit,
+            'total_credit' => $entry->total_credit,
+            'rows' => $entry->lines->map(function ($line) {
+                return [
+                    'id' => $line->id,
+                    'side' => $line->dc_type,
+                    'account_code' => $line->account_code,
+                    'account_name' => $line->account_name,
+                    'vendor_id' => $line->trading_partner_id,
+                    'vendor_name' => $line->trading_partner_name ?? '',
+                    'debit_amount' => (int) $line->debit_amount,
+                    'credit_amount' => (int) $line->credit_amount,
+                    'memo' => $line->description ?? '',
+                ];
+            })->toArray(),
+        ];
+    }
+
+    /**
+     * 소스에 대한 분개 삭제
+     */
+    public function deleteForSource(string $sourceType, string $sourceKey): bool
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $tenantId) {
+            $entry = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if (! $entry) {
+                return false;
+            }
+
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+            JournalEntryLine::where('journal_entry_id', $entry->id)->delete();
+            $entry->delete(); // soft delete
+
+            return true;
+        });
+    }
+
+    /**
+     * 전표번호 생성: JE-YYYYMMDD-NNN
+     */
+    private function generateEntryNo(int $tenantId, string $date): string
+    {
+        $dateStr = str_replace('-', '', substr($date, 0, 10));
+        $prefix = "JE-{$dateStr}-";
+
+        $lastEntry = DB::table('journal_entries')
+            ->where('tenant_id', $tenantId)
+            ->where('entry_no', 'like', "{$prefix}%")
+            ->lockForUpdate()
+            ->orderBy('entry_no', 'desc')
+            ->first(['entry_no']);
+
+        if ($lastEntry) {
+            $lastSeq = (int) substr($lastEntry->entry_no, -3);
+            $nextSeq = $lastSeq + 1;
+        } else {
+            $nextSeq = 1;
+        }
+
+        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * 계정과목 코드 → 이름 조회
+     */
+    private function resolveAccountName(int $tenantId, string $code): string
+    {
+        if (empty($code)) {
+            return '';
+        }
+
+        $account = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $code)
+            ->first(['name']);
+
+        return $account ? $account->name : $code;
+    }
+}
diff --git a/app/Traits/SyncsExpenseAccounts.php b/app/Traits/SyncsExpenseAccounts.php
new file mode 100644
index 0000000..4216994
--- /dev/null
+++ b/app/Traits/SyncsExpenseAccounts.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Traits;
+
+use App\Models\Tenants\ExpenseAccount;
+use App\Models\Tenants\JournalEntry;
+
+/**
+ * 전표 저장/수정/삭제 시 expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+ *
+ * 사용처: GeneralJournalEntryService, JournalSyncService
+ */
+trait SyncsExpenseAccounts
+{
+    /**
+     * 계정과목명 → expense_accounts account_type 매핑
+     */
+    private static array $expenseAccountMap = [
+        '복리후생비' => ExpenseAccount::TYPE_WELFARE,
+        '접대비' => ExpenseAccount::TYPE_ENTERTAINMENT,
+    ];
+
+    /**
+     * 전표 저장/수정 후 expense_accounts 동기화
+     * 복리후생비/접대비 계정과목이 포함된 lines → expense_accounts에 반영
+     */
+    protected function syncExpenseAccounts(JournalEntry $entry): void
+    {
+        $tenantId = $entry->tenant_id;
+
+        // 1. 기존 이 전표에서 생성된 expense_accounts 삭제
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entry->id)
+            ->forceDelete();
+
+        // 2. 현재 lines 중 복리후생비/접대비 해당하는 것만 insert
+        $lines = $entry->lines()->get();
+
+        foreach ($lines as $line) {
+            $accountType = $this->getExpenseAccountType($line->account_name);
+            if (! $accountType) {
+                continue;
+            }
+
+            // 차변(debit)이 대변보다 큰 경우만 비용 발생으로 처리
+            $amount = $line->debit_amount - $line->credit_amount;
+            if ($amount <= 0) {
+                continue;
+            }
+
+            // source_type에 따라 payment_method 결정
+            $paymentMethod = match ($entry->source_type) {
+                JournalEntry::SOURCE_CARD_TRANSACTION => ExpenseAccount::PAYMENT_CARD,
+                default => ExpenseAccount::PAYMENT_TRANSFER,
+            };
+
+            ExpenseAccount::create([
+                'tenant_id' => $tenantId,
+                'account_type' => $accountType,
+                'sub_type' => null,
+                'expense_date' => $entry->entry_date,
+                'amount' => $amount,
+                'description' => $line->description ?? $entry->description,
+                'receipt_no' => null,
+                'vendor_id' => $line->trading_partner_id,
+                'vendor_name' => $line->trading_partner_name,
+                'payment_method' => $paymentMethod,
+                'card_no' => null,
+                'journal_entry_id' => $entry->id,
+                'journal_entry_line_id' => $line->id,
+            ]);
+        }
+    }
+
+    /**
+     * 전표 삭제 시 expense_accounts 정리
+     */
+    protected function cleanupExpenseAccounts(int $tenantId, int $entryId): void
+    {
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entryId)
+            ->forceDelete();
+    }
+
+    /**
+     * 계정과목명에서 비용 유형 판별
+     */
+    private function getExpenseAccountType(string $accountName): ?string
+    {
+        foreach (self::$expenseAccountMap as $keyword => $type) {
+            if (str_contains($accountName, $keyword)) {
+                return $type;
+            }
+        }
+
+        return null;
+    }
+}
diff --git a/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
new file mode 100644
index 0000000..5a5c0a6
--- /dev/null
+++ b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->unsignedBigInteger('journal_entry_id')->nullable()->after('loan_id');
+            $table->unsignedBigInteger('journal_entry_line_id')->nullable()->after('journal_entry_id');
+
+            $table->index(['tenant_id', 'journal_entry_id']);
+            $table->index(['journal_entry_line_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->dropIndex(['tenant_id', 'journal_entry_id']);
+            $table->dropIndex(['journal_entry_line_id']);
+            $table->dropColumn(['journal_entry_id', 'journal_entry_line_id']);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_enhance_account_codes_table.php b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
new file mode 100644
index 0000000..f7a689b
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
@@ -0,0 +1,54 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 계정과목 마스터 확장
+     *
+     * - sub_category: 중분류 (유동자산, 판관비, 매출원가 등)
+     * - parent_code: 상위 계정과목 코드 (계층 구조)
+     * - depth: 계층 깊이 (1=대, 2=중, 3=소)
+     * - department_type: 부문 (common=공통, manufacturing=제조, admin=관리)
+     * - description: 계정과목 설명
+     */
+    public function up(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->string('sub_category', 50)->nullable()->after('category')
+                ->comment('중분류 (current_asset, fixed_asset, selling_admin, cogs 등)');
+            $table->string('parent_code', 10)->nullable()->after('sub_category')
+                ->comment('상위 계정과목 코드 (계층 구조)');
+            $table->tinyInteger('depth')->default(3)->after('parent_code')
+                ->comment('계층 깊이 (1=대분류, 2=중분류, 3=소분류)');
+            $table->string('department_type', 20)->default('common')->after('depth')
+                ->comment('부문 (common=공통, manufacturing=제조, admin=관리)');
+            $table->string('description', 500)->nullable()->after('department_type')
+                ->comment('계정과목 설명');
+
+            $table->index(['tenant_id', 'category'], 'account_codes_tenant_category_idx');
+            $table->index(['tenant_id', 'parent_code'], 'account_codes_tenant_parent_idx');
+            $table->index(['tenant_id', 'depth'], 'account_codes_tenant_depth_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->dropIndex('account_codes_tenant_category_idx');
+            $table->dropIndex('account_codes_tenant_parent_idx');
+            $table->dropIndex('account_codes_tenant_depth_idx');
+
+            $table->dropColumn([
+                'sub_category',
+                'parent_code',
+                'depth',
+                'department_type',
+                'description',
+            ]);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..4b2745c
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
@@ -0,0 +1,218 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 모든 기존 테넌트에 더존 Smart A 표준 계정과목 128건 자동 시드
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getDefaultAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            // 이미 등록된 코드 조회
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                // 500건 단위 청크 insert
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        // 시드 데이터만 롤백 (수동 추가 데이터는 보호)
+        $defaultCodes = array_column($this->getDefaultAccountCodes(), 'code');
+
+        DB::table('account_codes')
+            ->whereIn('code', $defaultCodes)
+            ->delete();
+    }
+
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // 자산 (Assets)
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+            // 부채 (Liabilities)
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+            // 자본 (Capital)
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+            // 수익 (Revenue)
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+            // 비용 (Expenses)
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
+};
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 64924f9..2b996bd 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -163,6 +163,8 @@
     Route::get('/{id}', [CardTransactionController::class, 'show'])->whereNumber('id')->name('v1.card-transactions.show');
     Route::put('/{id}', [CardTransactionController::class, 'update'])->whereNumber('id')->name('v1.card-transactions.update');
     Route::delete('/{id}', [CardTransactionController::class, 'destroy'])->whereNumber('id')->name('v1.card-transactions.destroy');
+    Route::get('/{id}/journal-entries', [CardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [CardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.store');
 });
 
 // Bank Transaction API (은행 거래 조회)
@@ -287,6 +289,10 @@
     Route::post('/{id}/cancel', [TaxInvoiceController::class, 'cancel'])->whereNumber('id')->name('v1.tax-invoices.cancel');
     Route::get('/{id}/check-status', [TaxInvoiceController::class, 'checkStatus'])->whereNumber('id')->name('v1.tax-invoices.check-status');
     Route::post('/bulk-issue', [TaxInvoiceController::class, 'bulkIssue'])->name('v1.tax-invoices.bulk-issue');
+    Route::get('/{id}/journal-entries', [TaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.store');
+    Route::put('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.update');
+    Route::delete('/{id}/journal-entries', [TaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.destroy');
 });
 
 // Bad Debt API (악성채권 추심관리)
@@ -320,6 +326,8 @@
 Route::prefix('account-subjects')->group(function () {
     Route::get('', [AccountSubjectController::class, 'index'])->name('v1.account-subjects.index');
     Route::post('', [AccountSubjectController::class, 'store'])->name('v1.account-subjects.store');
+    Route::post('/seed-defaults', [AccountSubjectController::class, 'seedDefaults'])->name('v1.account-subjects.seed-defaults');
+    Route::put('/{id}', [AccountSubjectController::class, 'update'])->whereNumber('id')->name('v1.account-subjects.update');
     Route::patch('/{id}/status', [AccountSubjectController::class, 'toggleStatus'])->whereNumber('id')->name('v1.account-subjects.toggle-status');
     Route::delete('/{id}', [AccountSubjectController::class, 'destroy'])->whereNumber('id')->name('v1.account-subjects.destroy');
 });