diff --git a/app/Models/Tenants/Sale.php b/app/Models/Tenants/Sale.php
index ac1ecd36..d6c01dcd 100644
--- a/app/Models/Tenants/Sale.php
+++ b/app/Models/Tenants/Sale.php
@@ -180,16 +180,18 @@ public static function createFromOrder(Order $order, string $saleNumber): self
      */
     public static function createFromShipment(Shipment $shipment, string $saleNumber): self
     {
+        $order = $shipment->order;
+
         return new self([
             'tenant_id' => $shipment->tenant_id,
             'order_id' => $shipment->order_id,
             'shipment_id' => $shipment->id,
             'sale_number' => $saleNumber,
             'sale_date' => $shipment->shipped_date ?? now()->toDateString(),
-            'client_id' => $shipment->order?->client_id,
-            'supply_amount' => $shipment->total_amount / 1.1, // 세전 역산
-            'tax_amount' => $shipment->total_amount - ($shipment->total_amount / 1.1),
-            'total_amount' => $shipment->total_amount,
+            'client_id' => $order?->client_id,
+            'supply_amount' => $order?->supply_amount ?? 0,
+            'tax_amount' => $order?->tax_amount ?? 0,
+            'total_amount' => $order?->total_amount ?? 0,
             'description' => "출하 {$shipment->shipment_no} 매출",
             'status' => 'draft',
             'source_type' => self::SOURCE_SHIPMENT_COMPLETE,
diff --git a/app/Services/PricingService.php b/app/Services/PricingService.php
index 16d022df..914d7052 100644
--- a/app/Services/PricingService.php
+++ b/app/Services/PricingService.php
@@ -188,10 +188,13 @@ public function update(int $id, array $data): Price
             $data['updated_by'] = $userId;
             $price->update($data);
 
-            // 판매단가 재계산 (관련 필드가 변경된 경우)
+            // 판매단가 재계산 (관련 필드가 변경된 경우, 계산 가능할 때만)
             if ($this->shouldRecalculateSalesPrice($data)) {
-                $price->sales_price = $price->calculateSalesPrice();
-                $price->save();
+                $calculated = $price->calculateSalesPrice();
+                if ($calculated !== null) {
+                    $price->sales_price = $calculated;
+                    $price->save();
+                }
             }
 
             $price->refresh();