diff --git a/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php b/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
index 56594ee..56904de 100644
--- a/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
+++ b/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
@@ -29,6 +29,8 @@ public function rules(): array
             'lot_no' => ['nullable', 'string', 'max:50'],
             'status' => ['nullable', 'string', 'in:order_completed,shipping,inspection_pending,receiving_pending'],
             'remark' => ['nullable', 'string', 'max:1000'],
+            'manufacturer' => ['nullable', 'string', 'max:100'],
+            'material_no' => ['nullable', 'string', 'max:50'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php b/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
index 61e2de9..4273062 100644
--- a/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
+++ b/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
@@ -31,6 +31,8 @@ public function rules(): array
             'inspection_status' => ['nullable', 'string', 'max:10'],
             'inspection_date' => ['nullable', 'date'],
             'inspection_result' => ['nullable', 'string', 'max:20'],
+            'manufacturer' => ['nullable', 'string', 'max:100'],
+            'material_no' => ['nullable', 'string', 'max:50'],
         ];
     }
 
diff --git a/app/Services/ReceivingService.php b/app/Services/ReceivingService.php
index ed005c6..6ecf6ff 100644
--- a/app/Services/ReceivingService.php
+++ b/app/Services/ReceivingService.php
@@ -199,7 +199,7 @@ public function store(array $data): Receiving
             $receiving->due_date = $data['due_date'] ?? null;
             $receiving->receiving_qty = $data['receiving_qty'] ?? null;
             $receiving->receiving_date = $data['receiving_date'] ?? null;
-            $receiving->lot_no = $data['lot_no'] ?? null;
+            $receiving->lot_no = $data['lot_no'] ?? $this->generateLotNo();
             $receiving->status = $data['status'] ?? 'receiving_pending';
             $receiving->remark = $data['remark'] ?? null;
 
diff --git a/app/Services/StockService.php b/app/Services/StockService.php
index e3569cf..d980a30 100644
--- a/app/Services/StockService.php
+++ b/app/Services/StockService.php
@@ -525,18 +525,41 @@ public function getOrCreateStock(int $itemId, ?Receiving $receiving = null): Sto
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        $stock = Stock::where('tenant_id', $tenantId)
+        $item = Item::where('tenant_id', $tenantId)
+            ->findOrFail($itemId);
+
+        // 1차: item_id로 조회 (SoftDeletes 포함)
+        $stock = Stock::withTrashed()
+            ->where('tenant_id', $tenantId)
             ->where('item_id', $itemId)
             ->first();
 
+        // 2차: item_code로 조회 (unique key 기준, item_id가 다를 수 있음)
+        if (! $stock) {
+            $stock = Stock::withTrashed()
+                ->where('tenant_id', $tenantId)
+                ->where('item_code', $item->code)
+                ->first();
+
+            // item_id가 변경된 경우 업데이트
+            if ($stock && $stock->item_id !== $itemId) {
+                $stock->item_id = $itemId;
+            }
+        }
+
         if ($stock) {
+            if ($stock->trashed()) {
+                $stock->restore();
+                $stock->status = 'out';
+            }
+            $stock->item_name = $item->name;
+            $stock->updated_by = $userId;
+            $stock->save();
+
             return $stock;
         }
 
         // Stock이 없으면 새로 생성
-        $item = Item::where('tenant_id', $tenantId)
-            ->findOrFail($itemId);
-
         $stock = new Stock;
         $stock->tenant_id = $tenantId;
         $stock->item_id = $itemId;