diff --git a/database/migrations/2026_02_09_100000_create_hometax_invoice_journals_table.php b/database/migrations/2026_02_09_100000_create_hometax_invoice_journals_table.php
new file mode 100644
index 0000000..7309be6
--- /dev/null
+++ b/database/migrations/2026_02_09_100000_create_hometax_invoice_journals_table.php
@@ -0,0 +1,43 @@
+<?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::create('hometax_invoice_journals', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('hometax_invoice_id')->comment('홈택스 세금계산서 ID');
+            $table->string('nts_confirm_num', 50)->comment('국세청승인번호');
+
+            $table->enum('dc_type', ['debit', 'credit'])->comment('차변/대변');
+            $table->string('account_code', 20)->comment('계정과목 코드');
+            $table->string('account_name', 100)->comment('계정과목명');
+            $table->bigInteger('debit_amount')->default(0)->comment('차변금액');
+            $table->bigInteger('credit_amount')->default(0)->comment('대변금액');
+            $table->string('description', 500)->nullable()->comment('적요');
+            $table->integer('sort_order')->default(0)->comment('정렬순서');
+
+            $table->string('invoice_type', 20)->comment('매출/매입 (sales/purchase)');
+            $table->date('write_date')->nullable()->comment('작성일자');
+            $table->bigInteger('supply_amount')->default(0)->comment('공급가액');
+            $table->bigInteger('tax_amount')->default(0)->comment('세액');
+            $table->bigInteger('total_amount')->default(0)->comment('합계금액');
+            $table->string('trading_partner_name', 200)->nullable()->comment('거래처명');
+
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'hometax_invoice_id'], 'idx_hij_tenant_invoice');
+            $table->index(['tenant_id', 'write_date'], 'idx_hij_tenant_write_date');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('hometax_invoice_journals');
+    }
+};