diff --git a/app/Services/AccountLedgerService.php b/app/Services/AccountLedgerService.php
index 914b92fc..f1ebd5cd 100644
--- a/app/Services/AccountLedgerService.php
+++ b/app/Services/AccountLedgerService.php
@@ -7,7 +7,7 @@
 class AccountLedgerService extends Service
 {
     /**
-     * 계정별원장 조회
+     * 계정별원장 조회 (일반전표만 — 카드/홈택스 분개는 이미 일반전표에 포함)
      */
     public function index(array $params): array
     {
@@ -16,7 +16,6 @@ public function index(array $params): array
         $endDate = $params['end_date'];
         $accountCode = $params['account_code'];
 
-        // 계정과목 정보
         $account = DB::table('account_codes')
             ->where('tenant_id', $tenantId)
             ->where('code', $accountCode)
@@ -33,8 +32,7 @@ public function index(array $params): array
             ];
         }
 
-        // 일반전표 분개 라인
-        $journalLines = DB::table('journal_entry_lines as jel')
+        $allLines = DB::table('journal_entry_lines as jel')
             ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
             ->leftJoin('trading_partners as tp', function ($join) use ($tenantId) {
                 $join->on('tp.id', '=', 'jel.trading_partner_id')
@@ -53,34 +51,12 @@ public function index(array $params): array
                 'jel.credit_amount',
                 DB::raw("'journal' as source_type"),
                 'jel.journal_entry_id as source_id',
-            ]);
-
-        // 홈택스 세금계산서 분개
-        $hometaxLines = DB::table('hometax_invoice_journals as hij')
-            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
-            ->where('hij.tenant_id', $tenantId)
-            ->where('hij.account_code', $accountCode)
-            ->whereBetween('hij.write_date', [$startDate, $endDate])
-            ->whereNull('hi.deleted_at')
-            ->select([
-                'hij.write_date as date',
-                'hij.description',
-                'hij.trading_partner_name',
-                DB::raw("CASE WHEN hi.invoice_type = 'sales' THEN hi.invoicee_corp_num ELSE hi.invoicer_corp_num END as biz_no"),
-                'hij.debit_amount',
-                'hij.credit_amount',
-                DB::raw("'hometax' as source_type"),
-                'hij.hometax_invoice_id as source_id',
-            ]);
-
-        $allLines = $journalLines->unionAll($hometaxLines)
-            ->orderBy('date')
+            ])
+            ->orderBy('je.entry_date')
             ->get();
 
-        // 이월잔액
         $carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
 
-        // 월별 그룹핑 + 잔액 계산
         $isDebitNormal = in_array($account->category, ['asset', 'expense']);
         $runningBalance = $carryForward['balance'];
         $monthlyData = [];
@@ -121,7 +97,6 @@ public function index(array $params): array
             $grandCredit += $credit;
         }
 
-        // 누계
         $cumulativeDebit = 0;
         $cumulativeCredit = 0;
         foreach ($monthlyData as &$md) {
@@ -132,11 +107,7 @@ public function index(array $params): array
         unset($md);
 
         return [
-            'account' => [
-                'code' => $account->code,
-                'name' => $account->name,
-                'category' => $account->category,
-            ],
+            'account' => ['code' => $account->code, 'name' => $account->name, 'category' => $account->category],
             'period' => ['start_date' => $startDate, 'end_date' => $endDate],
             'carry_forward' => $carryForward,
             'monthly_data' => array_values($monthlyData),
@@ -146,7 +117,7 @@ public function index(array $params): array
 
     private function calculateCarryForward(int $tenantId, string $accountCode, string $startDate, string $category): array
     {
-        $journalSums = DB::table('journal_entry_lines as jel')
+        $sums = DB::table('journal_entry_lines as jel')
             ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
             ->where('jel.tenant_id', $tenantId)
             ->where('jel.account_code', $accountCode)
@@ -155,17 +126,8 @@ private function calculateCarryForward(int $tenantId, string $accountCode, strin
             ->selectRaw('COALESCE(SUM(jel.debit_amount), 0) as total_debit, COALESCE(SUM(jel.credit_amount), 0) as total_credit')
             ->first();
 
-        $hometaxSums = DB::table('hometax_invoice_journals as hij')
-            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
-            ->where('hij.tenant_id', $tenantId)
-            ->where('hij.account_code', $accountCode)
-            ->where('hij.write_date', '<', $startDate)
-            ->whereNull('hi.deleted_at')
-            ->selectRaw('COALESCE(SUM(hij.debit_amount), 0) as total_debit, COALESCE(SUM(hij.credit_amount), 0) as total_credit')
-            ->first();
-
-        $debit = (int) $journalSums->total_debit + (int) $hometaxSums->total_debit;
-        $credit = (int) $journalSums->total_credit + (int) $hometaxSums->total_credit;
+        $debit = (int) $sums->total_debit;
+        $credit = (int) $sums->total_credit;
         $isDebitNormal = in_array($category, ['asset', 'expense']);
         $balance = $isDebitNormal ? ($debit - $credit) : ($credit - $debit);