diff --git a/app/Http/Controllers/Api/V1/EntertainmentController.php b/app/Http/Controllers/Api/V1/EntertainmentController.php
index a010bee..a5e6e1f 100644
--- a/app/Http/Controllers/Api/V1/EntertainmentController.php
+++ b/app/Http/Controllers/Api/V1/EntertainmentController.php
@@ -33,4 +33,18 @@ public function summary(Request $request): JsonResponse
             return $this->entertainmentService->getSummary($limitType, $companyType, $year, $quarter);
         }, __('message.fetched'));
     }
+
+    /**
+     * 접대비 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $companyType = $request->query('company_type', 'medium');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter);
+        }, __('message.fetched'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/LoanController.php b/app/Http/Controllers/Api/V1/LoanController.php
index fe27b67..34ff161 100644
--- a/app/Http/Controllers/Api/V1/LoanController.php
+++ b/app/Http/Controllers/Api/V1/LoanController.php
@@ -11,6 +11,7 @@
 use App\Http\Requests\Loan\LoanUpdateRequest;
 use App\Services\LoanService;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class LoanController extends Controller
 {
@@ -42,9 +43,12 @@ public function summary(LoanIndexRequest $request): JsonResponse
     /**
      * 가지급금 대시보드
      */
-    public function dashboard(): JsonResponse
+    public function dashboard(Request $request): JsonResponse
     {
-        $result = $this->loanService->dashboard();
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        $result = $this->loanService->dashboard($startDate, $endDate);
 
         return ApiResponse::success($result, __('message.fetched'));
     }
diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index b47da70..e1f0892 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -217,6 +217,332 @@ private function getMissingReceiptRisk(int $tenantId, string $startDate, string
         ];
     }
 
+    /**
+     * 접대비 상세 정보 조회 (모달용)
+     *
+     * @param  string|null  $companyType  법인 유형 (large|medium|small, 기본: medium)
+     * @param  int|null  $year  연도 (기본: 현재 연도)
+     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
+     */
+    public function getDetail(
+        ?string $companyType = 'medium',
+        ?int $year = null,
+        ?int $quarter = null
+    ): array {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $companyType = $companyType ?? 'medium';
+        $quarter = $quarter ?? $now->quarter;
+
+        // 연간 기간 범위
+        $annualStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
+        $annualEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
+
+        // 분기 기간 범위
+        $quarterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
+        $quarterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
+
+        // 기본한도 계산 (중소기업: 3,600만, 일반법인: 1,200만)
+        $baseLimit = $companyType === 'large' ? 12000000 : 36000000;
+
+        // 수입금액 조회 (sales 테이블)
+        $revenue = $this->getAnnualRevenue($tenantId, $year);
+
+        // 수입금액별 추가한도 계산
+        $revenueAdditional = $this->calculateRevenueAdditionalLimit($revenue);
+
+        // 연간 총 한도
+        $annualLimit = $baseLimit + $revenueAdditional;
+        $quarterlyLimit = $annualLimit / 4;
+
+        // 연간/분기 사용액 조회
+        $annualUsed = $this->getUsedAmount($tenantId, $annualStartDate, $annualEndDate);
+        $quarterlyUsed = $this->getUsedAmount($tenantId, $quarterStartDate, $quarterEndDate);
+
+        // 잔여/초과 계산
+        $annualRemaining = max(0, $annualLimit - $annualUsed);
+        $annualExceeded = max(0, $annualUsed - $annualLimit);
+
+        // 1. 요약 데이터
+        $summary = [
+            'annual_limit' => (int) $annualLimit,
+            'annual_remaining' => (int) $annualRemaining,
+            'annual_used' => (int) $annualUsed,
+            'annual_exceeded' => (int) $annualExceeded,
+        ];
+
+        // 2. 리스크 검토 카드 (기존 getSummary의 리스크 쿼리 재활용)
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $annualStartDate, $annualEndDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $annualStartDate, $annualEndDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $annualStartDate, $annualEndDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $annualStartDate, $annualEndDate);
+
+        $riskReview = [
+            ['label' => '주말/심야', 'amount' => (int) $weekendLateNight['total'], 'count' => $weekendLateNight['count']],
+            ['label' => '기피업종', 'amount' => (int) $prohibitedBiz['total'], 'count' => $prohibitedBiz['count']],
+            ['label' => '고액 결제', 'amount' => (int) $highAmount['total'], 'count' => $highAmount['count']],
+            ['label' => '증빙 미비', 'amount' => (int) $missingReceipt['total'], 'count' => $missingReceipt['count']],
+        ];
+
+        // 3. 월별 사용 추이
+        $monthlyUsage = $this->getMonthlyUsageTrend($tenantId, $year);
+
+        // 4. 사용자별 분포
+        $userDistribution = $this->getUserDistribution($tenantId, $annualStartDate, $annualEndDate);
+
+        // 5. 거래 내역
+        $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate);
+
+        // 6. 손금한도 계산 정보
+        $calculation = [
+            'company_type' => $companyType,
+            'base_limit' => (int) $baseLimit,
+            'revenue' => (int) $revenue,
+            'revenue_additional' => (int) $revenueAdditional,
+            'annual_limit' => (int) $annualLimit,
+        ];
+
+        // 7. 분기별 현황
+        $quarterly = $this->getQuarterlyStatus($tenantId, $year, $quarterlyLimit);
+
+        return [
+            'summary' => $summary,
+            'risk_review' => $riskReview,
+            'monthly_usage' => $monthlyUsage,
+            'user_distribution' => $userDistribution,
+            'transactions' => $transactions,
+            'calculation' => $calculation,
+            'quarterly' => $quarterly,
+        ];
+    }
+
+    /**
+     * 접대비 사용액 조회
+     */
+    private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
+    {
+        return DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount') ?: 0;
+    }
+
+    /**
+     * 연간 수입금액(매출) 조회
+     */
+    private function getAnnualRevenue(int $tenantId, int $year): float
+    {
+        return DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+    }
+
+    /**
+     * 수입금액별 추가한도 계산 (세법 기준)
+     * 100억 이하: 수입금액 × 0.2%
+     * 100억 초과 ~ 500억 이하: 2,000만 + (수입금액 - 100억) × 0.1%
+     * 500억 초과: 6,000만 + (수입금액 - 500억) × 0.03%
+     */
+    private function calculateRevenueAdditionalLimit(float $revenue): float
+    {
+        $b10 = 10000000000; // 100억
+        $b50 = 50000000000; // 500억
+
+        if ($revenue <= $b10) {
+            return $revenue * 0.002;
+        } elseif ($revenue <= $b50) {
+            return 20000000 + ($revenue - $b10) * 0.001;
+        } else {
+            return 60000000 + ($revenue - $b50) * 0.0003;
+        }
+    }
+
+    /**
+     * 월별 사용 추이 조회
+     */
+    private function getMonthlyUsageTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('expense_accounts')
+            ->select(DB::raw('MONTH(expense_date) as month'), DB::raw('SUM(amount) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereYear('expense_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(expense_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => $i,
+                'label' => $i . '월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 사용자별 분포 조회
+     */
+    private function getUserDistribution(int $tenantId, string $startDate, string $endDate): array
+    {
+        $colors = ['#60A5FA', '#34D399', '#FBBF24', '#F87171', '#A78BFA', '#FB923C'];
+
+        $distribution = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->select('u.name as user_name', DB::raw('SUM(ea.amount) as amount'))
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->groupBy('ea.created_by', 'u.name')
+            ->orderByDesc('amount')
+            ->limit(5)
+            ->get();
+
+        $total = $distribution->sum('amount');
+        $result = [];
+        $idx = 0;
+
+        foreach ($distribution as $item) {
+            $result[] = [
+                'user_name' => $item->user_name ?? '사용자',
+                'amount' => (int) $item->amount,
+                'percentage' => $total > 0 ? round(($item->amount / $total) * 100, 1) : 0,
+                'color' => $colors[$idx % count($colors)],
+            ];
+            $idx++;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 내역 조회
+     */
+    private function getTransactions(int $tenantId, string $startDate, string $endDate): array
+    {
+        $transactions = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->select([
+                'ea.id',
+                'ea.card_no',
+                'u.name as user_name',
+                'ea.expense_date',
+                'ea.vendor_name',
+                'ea.amount',
+                'ea.receipt_no',
+                'bct.use_time',
+                'bct.merchant_biz_type',
+            ])
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->orderByDesc('ea.expense_date')
+            ->limit(100)
+            ->get();
+
+        $result = [];
+        foreach ($transactions as $t) {
+            $riskType = $this->detectTransactionRiskType($t);
+
+            $result[] = [
+                'id' => $t->id,
+                'card_name' => $t->card_no ? '카드 *' . substr($t->card_no, -4) : '카드명',
+                'user_name' => $t->user_name ?? '사용자',
+                'expense_date' => Carbon::parse($t->expense_date)->format('Y-m-d H:i'),
+                'vendor_name' => $t->vendor_name ?? '가맹점명',
+                'amount' => (int) $t->amount,
+                'risk_type' => $riskType,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 건별 리스크 유형 감지
+     */
+    private function detectTransactionRiskType(object $transaction): string
+    {
+        // 기피업종
+        if ($transaction->merchant_biz_type && in_array($transaction->merchant_biz_type, self::PROHIBITED_MCC_CODES)) {
+            return '기피업종';
+        }
+
+        // 고액 결제
+        if ($transaction->amount > self::HIGH_AMOUNT_THRESHOLD) {
+            return '고액 결제';
+        }
+
+        // 증빙 미비
+        if (empty($transaction->receipt_no)) {
+            return '증빙 미비';
+        }
+
+        // 주말/심야 감지
+        $expenseDate = Carbon::parse($transaction->expense_date);
+        if ($expenseDate->isWeekend()) {
+            return '주말/심야';
+        }
+        if ($transaction->use_time) {
+            $hour = (int) substr($transaction->use_time, 0, 2);
+            if ($hour >= self::LATE_NIGHT_START || $hour < self::LATE_NIGHT_END) {
+                return '주말/심야';
+            }
+        }
+
+        return '정상';
+    }
+
+    /**
+     * 분기별 현황 조회
+     */
+    private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLimit): array
+    {
+        $result = [];
+        $previousRemaining = 0;
+
+        for ($q = 1; $q <= 4; $q++) {
+            $startDate = Carbon::create($year, ($q - 1) * 3 + 1, 1)->format('Y-m-d');
+            $endDate = Carbon::create($year, $q * 3, 1)->endOfMonth()->format('Y-m-d');
+
+            $used = $this->getUsedAmount($tenantId, $startDate, $endDate);
+            $carryover = $previousRemaining > 0 ? $previousRemaining : 0;
+            $totalLimit = $quarterlyLimit + $carryover;
+            $remaining = max(0, $totalLimit - $used);
+            $exceeded = max(0, $used - $totalLimit);
+
+            $result[] = [
+                'quarter' => $q,
+                'limit' => (int) $quarterlyLimit,
+                'carryover' => (int) $carryover,
+                'used' => (int) $used,
+                'remaining' => (int) $remaining,
+                'exceeded' => (int) $exceeded,
+            ];
+
+            $previousRemaining = $remaining;
+        }
+
+        return $result;
+    }
+
     /**
      * 리스크 감지 체크포인트 생성
      */
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 69d6fe5..1fac7b5 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -382,31 +382,54 @@ public function calculateInterest(int $year, ?int $userId = null): array
      *     loans: array
      * }
      */
-    public function dashboard(): array
+    public function dashboard(?string $startDate = null, ?string $endDate = null): array
     {
         $tenantId = $this->tenantId();
         $currentYear = now()->year;
 
-        // 1. Summary 데이터
-        $summaryData = $this->summary();
+        // 날짜 필터 조건 클로저
+        $applyDateFilter = function ($query) use ($startDate, $endDate) {
+            if ($startDate) {
+                $query->where('loan_date', '>=', $startDate);
+            }
+            if ($endDate) {
+                $query->where('loan_date', '<=', $endDate);
+            }
+            return $query;
+        };
 
-        // 2. 인정이자 계산 (현재 연도 기준)
+        // 1. Summary 데이터 (날짜 필터 적용)
+        $summaryQuery = Loan::query()->where('tenant_id', $tenantId);
+        $applyDateFilter($summaryQuery);
+
+        $stats = $summaryQuery->selectRaw('
+            COUNT(*) as total_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
+            SUM(amount) as total_amount,
+            SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
+        ', [Loan::STATUS_OUTSTANDING])
+            ->first();
+
+        // 2. 인정이자 계산 (현재 연도 기준, 날짜 필터 무관)
         $interestData = $this->calculateInterest($currentYear);
         $recognizedInterest = $interestData['summary']['total_recognized_interest'] ?? 0;
 
-        // 3. 카테고리별 집계 (D1.7)
-        $categoryBreakdown = $this->getCategoryBreakdown($tenantId);
+        // 3. 카테고리별 집계 (날짜 필터 적용)
+        $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
 
-        // 4. 가지급금 목록 (최근 10건, 미정산 우선)
-        $loans = Loan::query()
+        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용)
+        $loansQuery = Loan::query()
             ->where('tenant_id', $tenantId)
-            ->with(['user:id,name,email', 'withdrawal'])
+            ->with(['user:id,name,email', 'withdrawal']);
+        $applyDateFilter($loansQuery);
+
+        $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [
                 Loan::STATUS_OUTSTANDING,
                 Loan::STATUS_PARTIAL,
             ])
             ->orderByDesc('loan_date')
-            ->limit(10)
+            ->limit(50)
             ->get()
             ->map(function ($loan) {
                 return [
@@ -423,9 +446,9 @@ public function dashboard(): array
 
         return [
             'summary' => [
-                'total_outstanding' => (float) $summaryData['total_outstanding'],
+                'total_outstanding' => (float) ($stats->total_outstanding ?? 0),
                 'recognized_interest' => (float) $recognizedInterest,
-                'outstanding_count' => (int) $summaryData['outstanding_count'],
+                'outstanding_count' => (int) ($stats->outstanding_count ?? 0),
             ],
             'category_breakdown' => $categoryBreakdown,
             'loans' => $loans,
@@ -437,7 +460,7 @@ public function dashboard(): array
      *
      * @return array<string, array{outstanding_amount: float, total_count: int, unverified_count: int}>
      */
-    private function getCategoryBreakdown(int $tenantId): array
+    private function getCategoryBreakdown(int $tenantId, ?string $startDate = null, ?string $endDate = null): array
     {
         // 기본값: 4개 카테고리 모두 0으로 초기화
         $breakdown = [];
@@ -449,9 +472,18 @@ private function getCategoryBreakdown(int $tenantId): array
             ];
         }
 
-        // 카테고리별 집계 (summary와 동일하게 전체 대상)
-        $stats = Loan::query()
-            ->where('tenant_id', $tenantId)
+        // 카테고리별 집계 (summary와 동일하게 전체 대상, 날짜 필터 적용)
+        $query = Loan::query()
+            ->where('tenant_id', $tenantId);
+
+        if ($startDate) {
+            $query->where('loan_date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('loan_date', '<=', $endDate);
+        }
+
+        $stats = $query
             ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as outstanding_amount')
             ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
             ->groupBy('category')
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index bc28827..d9627a6 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -206,6 +206,7 @@
 
 // Entertainment API (CEO 대시보드 접대비 현황)
 Route::get('/entertainment/summary', [EntertainmentController::class, 'summary'])->name('v1.entertainment.summary');
+Route::get('/entertainment/detail', [EntertainmentController::class, 'detail'])->name('v1.entertainment.detail');
 
 // Welfare API (CEO 대시보드 복리후생비 현황)
 Route::get('/welfare/summary', [WelfareController::class, 'summary'])->name('v1.welfare.summary');