diff --git a/app/Services/OrderService.php b/app/Services/OrderService.php
index ea68977..0d4d2dd 100644
--- a/app/Services/OrderService.php
+++ b/app/Services/OrderService.php
@@ -5,6 +5,7 @@
 use App\Models\Orders\Order;
 use App\Models\Production\WorkOrder;
 use App\Models\Quote\Quote;
+use App\Models\Tenants\Sale;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
@@ -540,16 +541,42 @@ public function revertOrderConfirmation(int $orderId): array
             throw new BadRequestHttpException(__('error.order.cannot_revert_not_confirmed'));
         }
 
-        // 상태 변경
-        $previousStatus = $order->status_code;
-        $order->status_code = Order::STATUS_DRAFT;
-        $order->updated_by = $userId;
-        $order->save();
+        return DB::transaction(function () use ($order, $tenantId, $userId) {
+            $deletedSaleId = null;
 
-        return [
-            'order' => $order->load(['client:id,name', 'items']),
-            'previous_status' => $previousStatus,
-        ];
+            // 수주확정 시 생성된 매출이 있으면 삭제
+            if ($order->sale_id) {
+                $sale = Sale::where('tenant_id', $tenantId)
+                    ->where('id', $order->sale_id)
+                    ->first();
+
+                if ($sale) {
+                    // 수주확정 시 생성된 매출만 삭제 (draft 상태이고 order_confirm 타입)
+                    if ($sale->source_type === Sale::SOURCE_ORDER_CONFIRM
+                        && $sale->status === 'draft') {
+                        $deletedSaleId = $sale->id;
+                        $sale->deleted_by = $userId;
+                        $sale->save();
+                        $sale->delete();
+                    }
+                }
+
+                // 수주의 매출 연결 해지
+                $order->sale_id = null;
+            }
+
+            // 상태 변경
+            $previousStatus = $order->status_code;
+            $order->status_code = Order::STATUS_DRAFT;
+            $order->updated_by = $userId;
+            $order->save();
+
+            return [
+                'order' => $order->load(['client:id,name', 'items']),
+                'previous_status' => $previousStatus,
+                'deleted_sale_id' => $deletedSaleId,
+            ];
+        });
     }
 
     /**