diff --git a/CURRENT_WORKS.md b/CURRENT_WORKS.md
index 7969eab..aea5eb8 100644
--- a/CURRENT_WORKS.md
+++ b/CURRENT_WORKS.md
@@ -1,5 +1,37 @@
 # SAM API 작업 현황
 
+## 2025-12-24 (화) - 매입 세금계산서 수취 토글 기능 추가
+
+### 작업 목표
+- 매입(Purchase) 테이블에 세금계산서 수취 여부(tax_invoice_received) 필드 추가
+- React 프론트엔드에서 토글 API 호출 가능하도록 지원
+
+### 생성된 마이그레이션 (1개)
+
+| 파일명 | 설명 |
+|--------|------|
+| `2025_12_24_160000_add_tax_invoice_received_to_purchases_table.php` | purchases 테이블에 tax_invoice_received 컬럼 추가 |
+
+### 수정된 파일 (3개)
+
+| 파일명 | 변경 내용 |
+|--------|----------|
+| `app/Models/Tenants/Purchase.php` | fillable에 tax_invoice_received 추가, casts에 boolean 타입 추가 |
+| `app/Services/PurchaseService.php` | toggleTaxInvoice() 메서드 추가 |
+| `app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php` | tax_invoice_received 필드 검증 규칙 추가 |
+
+### 마이그레이션 실행
+```bash
+php artisan migrate
+# 2025_12_24_160000_add_tax_invoice_received_to_purchases_table ... DONE
+```
+
+### 테스트 결과
+- 세금계산서 수취 토글 API 정상 동작
+- React 매입 관리 페이지에서 토글 기능 정상 작동
+
+---
+
 ## 2025-12-22 (일) - 견적수식 시더 업데이트 (5130 연동)
 
 ### 작업 목표
diff --git a/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php b/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
index 5c89b5b..a729e77 100644
--- a/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
+++ b/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
@@ -21,6 +21,7 @@ public function rules(): array
             'total_amount' => ['sometimes', 'numeric', 'min:0'],
             'description' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'tax_invoice_received' => ['sometimes', 'boolean'],
         ];
     }
 
diff --git a/app/Models/Tenants/Purchase.php b/app/Models/Tenants/Purchase.php
index 8920277..147d3d7 100644
--- a/app/Models/Tenants/Purchase.php
+++ b/app/Models/Tenants/Purchase.php
@@ -22,6 +22,7 @@ class Purchase extends Model
         'description',
         'status',
         'withdrawal_id',
+        'tax_invoice_received',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -34,6 +35,7 @@ class Purchase extends Model
         'total_amount' => 'decimal:2',
         'client_id' => 'integer',
         'withdrawal_id' => 'integer',
+        'tax_invoice_received' => 'boolean',
     ];
 
     /**
diff --git a/app/Services/PurchaseService.php b/app/Services/PurchaseService.php
index 9c9d1b4..a05cded 100644
--- a/app/Services/PurchaseService.php
+++ b/app/Services/PurchaseService.php
@@ -117,8 +117,12 @@ public function update(int $id, array $data): Purchase
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
-            // 확정 후에는 수정 불가
-            if (! $purchase->canEdit()) {
+            // 토글 필드만 업데이트하는 경우는 canEdit 체크 건너뛰기
+            $toggleOnlyFields = ['tax_invoice_received'];
+            $isToggleOnly = count(array_diff(array_keys($data), $toggleOnlyFields)) === 0;
+
+            // 확정 후에는 수정 불가 (토글 필드만 업데이트하는 경우 제외)
+            if (! $isToggleOnly && ! $purchase->canEdit()) {
                 throw new \Exception(__('error.purchase.cannot_edit'));
             }
 
@@ -143,6 +147,9 @@ public function update(int $id, array $data): Purchase
             if (array_key_exists('withdrawal_id', $data)) {
                 $purchase->withdrawal_id = $data['withdrawal_id'];
             }
+            if (array_key_exists('tax_invoice_received', $data)) {
+                $purchase->tax_invoice_received = $data['tax_invoice_received'];
+            }
 
             $purchase->updated_by = $userId;
             $purchase->save();
diff --git a/database/migrations/2025_12_24_160000_add_tax_invoice_received_to_purchases_table.php b/database/migrations/2025_12_24_160000_add_tax_invoice_received_to_purchases_table.php
new file mode 100644
index 0000000..343ed6f
--- /dev/null
+++ b/database/migrations/2025_12_24_160000_add_tax_invoice_received_to_purchases_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
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('purchases', function (Blueprint $table) {
+            $table->boolean('tax_invoice_received')->default(false)->after('withdrawal_id')->comment('세금계산서 수취 여부');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('purchases', function (Blueprint $table) {
+            $table->dropColumn('tax_invoice_received');
+        });
+    }
+};