diff --git a/app/Services/TodayIssueObserverService.php b/app/Services/TodayIssueObserverService.php
index b3c6aa5..7ac892e 100644
--- a/app/Services/TodayIssueObserverService.php
+++ b/app/Services/TodayIssueObserverService.php
@@ -369,7 +369,12 @@ public function handleDepositDeleted(Deposit $deposit): void
     }
 
     /**
-     * 출금 등록 이슈 생성
+     * 출금 등록 이슈 생성 (일일 누계 방식)
+     *
+     * - 첫 번째 출금: "거래처명 출금 금액원"
+     * - 두 번째 이후: "첫번째거래처명 외 N건 출금 합계 금액원"
+     * - source_id=null로 일일 1건만 유지 (upsert)
+     * - FCM 푸시 미발송 (알림 설정 미구현)
      */
     public function handleWithdrawalCreated(Withdrawal $withdrawal): void
     {
@@ -379,36 +384,88 @@ public function handleWithdrawalCreated(Withdrawal $withdrawal): void
             'amount' => $withdrawal->amount,
         ]);
 
-        $clientName = $withdrawal->display_client_name ?: $withdrawal->merchant_name ?: __('message.today_issue.unknown_client');
-        $amount = number_format($withdrawal->amount ?? 0);
-
-        Log::info('TodayIssue: Creating withdrawal issue', [
-            'withdrawal_id' => $withdrawal->id,
-            'client' => $clientName,
-            'amount' => $amount,
-        ]);
-
-        $this->createIssueWithFcm(
-            tenantId: $withdrawal->tenant_id,
-            sourceType: TodayIssue::SOURCE_WITHDRAWAL,
-            sourceId: $withdrawal->id,
-            badge: TodayIssue::BADGE_WITHDRAWAL,
-            content: __('message.today_issue.withdrawal_registered', [
-                'client' => $clientName,
-                'amount' => $amount,
-            ]),
-            path: "/accounting/withdrawals/{$withdrawal->id}",
-            needsApproval: false,
-            expiresAt: Carbon::now()->addDays(7)
-        );
+        $this->upsertWithdrawalDailyIssue($withdrawal->tenant_id);
     }
 
     /**
-     * 출금 삭제 시 이슈 삭제
+     * 출금 삭제 시 일일 누계 이슈 갱신
      */
     public function handleWithdrawalDeleted(Withdrawal $withdrawal): void
     {
-        TodayIssue::removeBySource($withdrawal->tenant_id, TodayIssue::SOURCE_WITHDRAWAL, $withdrawal->id);
+        $this->upsertWithdrawalDailyIssue($withdrawal->tenant_id);
+    }
+
+    /**
+     * 출금 일일 누계 이슈 upsert
+     *
+     * 오늘 날짜의 출금 건수/합계를 집계하여 이슈 1건으로 관리
+     */
+    private function upsertWithdrawalDailyIssue(int $tenantId): void
+    {
+        // 기존 개별 출금 이슈 정리 (source_id가 있는 레거시 데이터)
+        TodayIssue::where('tenant_id', $tenantId)
+            ->where('source_type', TodayIssue::SOURCE_WITHDRAWAL)
+            ->whereNotNull('source_id')
+            ->delete();
+
+        // 오늘 날짜 출금 조회 (출금일 기준, soft delete 제외)
+        $todayWithdrawals = Withdrawal::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->whereDate('withdrawal_date', Carbon::today())
+            ->whereNull('deleted_at')
+            ->orderBy('created_at', 'asc')
+            ->get();
+
+        $count = $todayWithdrawals->count();
+        $totalAmount = $todayWithdrawals->sum('amount');
+
+        Log::info('TodayIssue: Withdrawal daily summary', [
+            'tenant_id' => $tenantId,
+            'count' => $count,
+            'total_amount' => $totalAmount,
+        ]);
+
+        // 출금이 없으면 이슈 삭제
+        if ($count === 0) {
+            TodayIssue::where('tenant_id', $tenantId)
+                ->where('source_type', TodayIssue::SOURCE_WITHDRAWAL)
+                ->whereNull('source_id')
+                ->delete();
+
+            return;
+        }
+
+        // 첫 번째 출금의 거래처명
+        $first = $todayWithdrawals->first();
+        $firstClientName = $first->display_client_name
+            ?: $first->merchant_name
+            ?: __('message.today_issue.unknown_client');
+
+        // 1건이면 단건 메시지, 2건 이상이면 누계 메시지
+        if ($count === 1) {
+            $content = __('message.today_issue.withdrawal_registered', [
+                'client' => $firstClientName,
+                'amount' => number_format($totalAmount),
+            ]);
+        } else {
+            $content = __('message.today_issue.withdrawal_daily_summary', [
+                'client' => $firstClientName,
+                'count' => $count - 1,
+                'amount' => number_format($totalAmount),
+            ]);
+        }
+
+        // source_id=null 로 일일 1건 upsert (FCM 미발송)
+        TodayIssue::createIssue(
+            tenantId: $tenantId,
+            sourceType: TodayIssue::SOURCE_WITHDRAWAL,
+            sourceId: null,
+            badge: TodayIssue::BADGE_WITHDRAWAL,
+            content: $content,
+            path: '/accounting/withdrawals',
+            needsApproval: false,
+            expiresAt: Carbon::now()->addDays(7)
+        );
     }
 
     /**
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 5a31536..2e03b3d 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -515,6 +515,7 @@
         'new_client' => ':name 등록',
         'deposit_registered' => ':client 입금 :amount원',
         'withdrawal_registered' => ':client 출금 :amount원',
+        'withdrawal_daily_summary' => ':client 외 :count건 출금 합계 :amount원',
 
         // 기안 상태 변경 알림
         'draft_approved' => ':title 결재가 승인되었습니다',