diff --git a/eaccount/api/accounts.php b/eaccount/api/accounts.php
index cf172e00..880ce18a 100644
--- a/eaccount/api/accounts.php
+++ b/eaccount/api/accounts.php
@@ -143,7 +143,8 @@ try {
             'error' => $result['error'],
             'error_code' => $result['error_code'] ?? null
         ], JSON_UNESCAPED_UNICODE);
-} catch (Throwable $e) {
+    }
+} catch (Exception $e) {
     echo json_encode([
         'success' => false,
         'error' => '서버 오류: ' . $e->getMessage()
@@ -183,4 +184,4 @@ function getBankName($code) {
     ];
     return $banks[$code] ?? $code;
 }
-
+?>
diff --git a/eaccount/api/barobill_account_config.php b/eaccount/api/barobill_account_config.php
index 7af77cfd..0c99d436 100644
--- a/eaccount/api/barobill_account_config.php
+++ b/eaccount/api/barobill_account_config.php
@@ -183,7 +183,7 @@ if (!empty($barobillCertKey) || $isTestMode) {
             'stream_context' => $context,
             'cache_wsdl' => WSDL_CACHE_NONE // WSDL 캐시 비활성화
         ]);
-    } catch (Throwable $e) {
+    } catch (Exception $e) {
         $barobillInitError = $e->getMessage();
         error_log('바로빌 계좌 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
     }
@@ -200,79 +200,18 @@ function callBarobillAccountSOAP($method, $params = []) {
     global $barobillAccountSoapClient, $barobillCertKey, $barobillCorpNum, $isTestMode, $barobillInitError, $barobillAccountSoapUrl;
     
     if (!$barobillAccountSoapClient) {
-        // SOAP 클라이언트가 없으면 시뮬레이션 모드로 동작
-        error_log("바로빌 SOAP 클라이언트 없음 - 시뮬레이션 모드 동작: $method");
+        $errorMsg = $isTestMode 
+            ? '바로빌 계좌 SOAP 클라이언트가 초기화되지 않았습니다. (' . ($barobillInitError ?: '알 수 없는 오류') . ')'
+            : '바로빌 계좌 SOAP 클라이언트가 초기화되지 않았습니다. CERTKEY를 확인하세요. (' . ($barobillInitError ?: '알 수 없는 오류') . ')';
         
-        $mockData = new stdClass();
-        
-        if ($method === 'GetBankAccountEx') {
-            // 계좌 목록 모의 데이터
-            $account = new stdClass();
-            $account->BankAccountNum = '123-45-67890';
-            $account->BankCode = '003';
-            $account->BankName = '기업은행';
-            $account->AccountName = '모의계좌(시뮬레이션)';
-            $account->AccountType = '1';
-            $account->Currency = 'KRW';
-            $account->IssueDate = date('Ymd');
-            $account->Balance = 15000000;
-            $account->UseState = 1;
-            
-            $mockData->BankAccountEx = [$account]; // 배열 형태
-            // 일부 API 버전 호환성
-            $mockData->BankAccount = [$account]; 
-            
-            return [
-                'success' => true,
-                'data' => $mockData,
-                'debug' => ['mode' => 'simulation']
-            ];
-        } 
-        elseif ($method === 'GetPeriodBankAccountTransLog') {
-            // 거래 내역 모의 데이터
-            $logs = [];
-            for ($i = 0; $i < 5; $i++) {
-                $log = new stdClass();
-                $log->TransDT = date('YmdHis', strtotime("-$i hours")); // 최근 시간
-                $log->TransDate = date('Ymd', strtotime("-$i hours"));
-                $log->TransTime = date('His', strtotime("-$i hours"));
-                $log->BankAccountNum = $params['BankAccountNum'] ?? '123-45-67890';
-                $log->BankName = '기업은행';
-                $log->Deposit = ($i % 2 == 0) ? 100000 * ($i + 1) : 0;
-                $log->Withdraw = ($i % 2 != 0) ? 50000 * ($i + 1) : 0;
-                $log->Balance = 15000000 + ($i * 10000);
-                $log->TransRemark1 = "시뮬레이션 거래 " . ($i + 1);
-                $log->Cast = "테스터";
-                $log->Identity = (string)$i;
-                $log->TransType = "IT"; // 인터넷
-                $log->TransOffice = "영업점";
-                
-                $logs[] = $log;
-            }
-            
-            $list = new stdClass();
-            $list->BankAccountTransLog = $logs;
-            
-            $mockData->CurrentPage = 1;
-            $mockData->MaxPageNum = 1;
-            $mockData->CountPerPage = 10;
-            $mockData->MaxIndex = 5;
-            $mockData->BankAccountLogList = $list;
-            
-            return [
-                'success' => true,
-                'data' => $mockData,
-                'debug' => ['mode' => 'simulation']
-            ];
-        }
-        
-        // 그 외 메서드는 에러 반환하되 시뮬레이션 알림
         return [
             'success' => false,
-            'error' => '시뮬레이션 모드 지원하지 않는 메서드입니다: ' . $method,
+            'error' => $errorMsg,
             'error_detail' => [
+                'cert_key_file' => $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_cert_key.txt',
+                'soap_url' => $barobillAccountSoapUrl,
                 'init_error' => $barobillInitError,
-                'mode' => 'simulation_fallback'
+                'test_mode' => $isTestMode
             ]
         ];
     }
@@ -405,11 +344,17 @@ function callBarobillAccountSOAP($method, $params = []) {
             ]
         ];
         
-    } catch (Throwable $e) {
+    } catch (SoapFault $e) {
         return [
             'success' => false,
             'error' => 'SOAP 오류: ' . $e->getMessage(),
             'error_code' => $e->getCode()
         ];
+    } catch (Exception $e) {
+        return [
+            'success' => false,
+            'error' => 'API 호출 오류: ' . $e->getMessage()
+        ];
     }
 }
+?>
diff --git a/eaccount/api/transactions.php b/eaccount/api/transactions.php
index 53cf177a..14dbab7f 100644
--- a/eaccount/api/transactions.php
+++ b/eaccount/api/transactions.php
@@ -483,9 +483,10 @@ try {
         
         echo json_encode($response, JSON_UNESCAPED_UNICODE);
     }
-} catch (Throwable $e) {
+} catch (Exception $e) {
     echo json_encode([
         'success' => false,
         'error' => '서버 오류: ' . $e->getMessage()
     ], JSON_UNESCAPED_UNICODE);
 }
+?>
diff --git a/etax/api/barobill_config.php b/etax/api/barobill_config.php
index 9b3a3bb9..c52547f7 100644
--- a/etax/api/barobill_config.php
+++ b/etax/api/barobill_config.php
@@ -14,11 +14,17 @@
  * 3. 테스트 환경인 경우 apikey/barobill_test_mode.txt 파일에 "test" 또는 "true"를 저장하세요
  */
 
+
+// load .env file
+require_once __DIR__ . '/../../lib/DotEnv.php';
+(new DotEnv(__DIR__ . '/../../.env'))->load();
+
 // 인증서 키(CERTKEY) 파일 경로
-$certKeyFile = $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_cert_key.txt';
-$legacyApiKeyFile = $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_api_key.txt'; // 기존 호환성
-$corpNumFile = $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_corp_num.txt';
-$testModeFile = $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_test_mode.txt';
+$documentRoot = getenv('DOCUMENT_ROOT');
+$certKeyFile = $documentRoot . '/apikey/barobill_cert_key.txt';
+$legacyApiKeyFile = $documentRoot . '/apikey/barobill_api_key.txt'; // 기존 호환성
+$corpNumFile = $documentRoot . '/apikey/barobill_corp_num.txt';
+$testModeFile = $documentRoot . '/apikey/barobill_test_mode.txt';
 
 // CERTKEY 읽기 (인증서 키)
 // 우선순위: barobill_cert_key.txt > barobill_api_key.txt (기존 호환성)
@@ -72,7 +78,7 @@ if (!empty($barobillCertKey) || $isTestMode) {
             'connection_timeout' => 30
         ]);
     } catch (Throwable $e) {
-        // SOAP 클라이언트 생성 실패 시 null 유지 (Class not found 등 포함)
+        // SOAP 클라이언트 생성 실패 시 null 유지 (Class not found 등 Fatal Error 포함)
         error_log('바로빌 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
     }
 }
@@ -92,7 +98,7 @@ function callBarobillSOAP($method, $params = []) {
             'success' => false,
             'error' => '바로빌 SOAP 클라이언트가 초기화되지 않았습니다. CERTKEY를 확인하세요.',
             'error_detail' => [
-                'cert_key_file' => $_SERVER['DOCUMENT_ROOT'] . '/apikey/barobill_cert_key.txt',
+                'cert_key_file' => getenv('DOCUMENT_ROOT') . '/apikey/barobill_cert_key.txt',
                 'soap_url' => $isTestMode ? 'https://testws.baroservice.com/TI.asmx?WSDL' : 'https://ws.baroservice.com/TI.asmx?WSDL'
             ]
         ];
@@ -220,10 +226,10 @@ function callBarobillSOAP($method, $params = []) {
                 'soap_response' => $barobillSoapClient ? $barobillSoapClient->__getLastResponse() : null
             ]
         ];
-    } catch (Exception $e) {
+    } catch (Throwable $e) {
         return [
             'success' => false,
-            'error' => 'API 호출 오류: ' . $e->getMessage(),
+            'error' => 'API 호출 오류 (치명적): ' . $e->getMessage(),
             'error_detail' => [
                 'exception_type' => get_class($e),
                 'soap_request' => $barobillSoapClient ? $barobillSoapClient->__getLastRequest() : null,
@@ -408,5 +414,5 @@ function sendToNTS($mgtKey) {
     return callBarobillSOAP('SendToNTS', $params);
 }
 
-
+?>
 
diff --git a/etax/api/debug_test.php b/etax/api/debug_test.php
new file mode 100644
index 00000000..5c7efc39
--- /dev/null
+++ b/etax/api/debug_test.php
@@ -0,0 +1,34 @@
+<?php
+ini_set('display_errors', 1);
+error_reporting(E_ALL);
+
+header('Content-Type: text/plain');
+
+echo "Current Dir: " . __DIR__ . "\n";
+echo "DotEnv Path: " . __DIR__ . '/../../lib/DotEnv.php' . "\n";
+echo "Env File Path: " . __DIR__ . '/../../.env' . "\n";
+
+if (file_exists(__DIR__ . '/../../lib/DotEnv.php')) {
+    echo "DotEnv file exists.\n";
+    require_once __DIR__ . '/../../lib/DotEnv.php';
+    echo "DotEnv loaded.\n";
+} else {
+    echo "DotEnv file NOT found.\n";
+}
+
+if (file_exists(__DIR__ . '/../../.env')) {
+    echo ".env file exists.\n";
+    try {
+        (new DotEnv(__DIR__ . '/../../.env'))->load();
+        echo ".env loaded.\n";
+    } catch (Exception $e) {
+        echo "Error loading .env: " . $e->getMessage() . "\n";
+    }
+} else {
+    echo ".env file NOT found.\n";
+}
+
+$root = getenv('DOCUMENT_ROOT');
+echo "DOCUMENT_ROOT from getenv: " . var_export($root, true) . "\n";
+echo "DOCUMENT_ROOT from \$_ENV: " . var_export($_ENV['DOCUMENT_ROOT'] ?? 'unset', true) . "\n";
+echo "DOCUMENT_ROOT from \$_SERVER: " . var_export($_SERVER['DOCUMENT_ROOT'] ?? 'unset', true) . "\n";
diff --git a/etax/api/invoices.php b/etax/api/invoices.php
index 13868139..89eeabe4 100644
--- a/etax/api/invoices.php
+++ b/etax/api/invoices.php
@@ -165,15 +165,6 @@ $response = [
     "count" => count($invoices)
 ];
 
-$jsonOutput = json_encode($response, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE);
-
-if ($jsonOutput === false) {
-    // JSON 인코딩 실패 시 에러 반환
-    echo json_encode([
-        "success" => false,
-        "error" => "JSON Encoding Error: " . json_last_error_msg()
-    ]);
-} else {
-    echo $jsonOutput;
-}
+echo json_encode($response, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE);
+?>
 
diff --git a/etax/api/invoices_data.json b/etax/api/invoices_data.json
index d8219b71..7afa988f 100644
--- a/etax/api/invoices_data.json
+++ b/etax/api/invoices_data.json
@@ -315,112 +315,85 @@
             "barobillInvoiceId": "1"
         },
         {
-            "id": "inv_1765865468",
-            "issueKey": "BARO-2025-4062",
+            "id": "inv_1765869643",
+            "issueKey": "BARO-2025-8437",
+            "supplierBizno": "664-86-03713",
+            "supplierName": "(주)코드브릿지엑스",
+            "recipientBizno": "843-22-01859",
+            "recipientName": "조은지게차",
+            "supplyDate": "2025-11-24",
+            "items": [
+                {
+                    "name": "샤워기",
+                    "qty": 68,
+                    "unitPrice": 82775,
+                    "vatType": "vat",
+                    "supplyAmt": 5628700,
+                    "vat": 562870,
+                    "total": 6191570
+                },
+                {
+                    "name": "수도꼭지",
+                    "qty": 67,
+                    "unitPrice": 188668,
+                    "vatType": "vat",
+                    "supplyAmt": 12640756,
+                    "vat": 1264075,
+                    "total": 13904831
+                },
+                {
+                    "name": "방수재",
+                    "qty": 16,
+                    "unitPrice": 470138,
+                    "vatType": "vat",
+                    "supplyAmt": 7522208,
+                    "vat": 752220,
+                    "total": 8274428
+                }
+            ],
+            "totalSupplyAmt": 25791664,
+            "totalVat": 2579165,
+            "total": 28370829,
+            "status": "issued",
+            "memo": "시공 납품",
+            "createdAt": "2025-12-16T16:20:43",
+            "barobillInvoiceId": "BB-6941084b4185e"
+        },
+        {
+            "id": "inv_1765869648",
+            "issueKey": "BARO-2025-0676",
             "supplierBizno": "664-86-03713",
             "supplierName": "(주)코드브릿지엑스",
             "recipientBizno": "107-81-78114",
             "recipientName": "(주)이상네트웍스",
-            "supplyDate": "2025-12-14",
+            "supplyDate": "2025-12-10",
             "items": [
                 {
-                    "name": "콘센트",
-                    "qty": 45,
-                    "unitPrice": 98238,
+                    "name": "배관자재",
+                    "qty": 52,
+                    "unitPrice": 64100,
                     "vatType": "vat",
-                    "supplyAmt": 4420710,
-                    "vat": 442071,
-                    "total": 4862781
+                    "supplyAmt": 3333200,
+                    "vat": 333320,
+                    "total": 3666520
                 },
                 {
-                    "name": "시멘트 50kg",
-                    "qty": 61,
-                    "unitPrice": 86282,
+                    "name": "수도꼭지",
+                    "qty": 100,
+                    "unitPrice": 487879,
                     "vatType": "vat",
-                    "supplyAmt": 5263202,
-                    "vat": 526320,
-                    "total": 5789522
+                    "supplyAmt": 48787900,
+                    "vat": 4878790,
+                    "total": 53666690
                 }
             ],
-            "totalSupplyAmt": 9683912,
-            "totalVat": 968391,
-            "total": 10652303,
-            "status": "issued",
-            "memo": "정기 납품",
-            "createdAt": "2025-12-16T15:11:08",
-            "barobillInvoiceId": "BB-6940f7fcadeae"
-        },
-        {
-            "id": "inv_1765865497",
-            "issueKey": "BARO-2025-7108",
-            "supplierBizno": "664-86-03713",
-            "supplierName": "(주)코드브릿지엑스",
-            "recipientBizno": "311-46-00378",
-            "recipientName": "김인태",
-            "supplyDate": "2025-12-16",
-            "items": [
-                {
-                    "name": "스위치",
-                    "qty": 7,
-                    "unitPrice": 306056,
-                    "vatType": "vat",
-                    "supplyAmt": 2142392,
-                    "vat": 214239,
-                    "total": 2356631
-                },
-                {
-                    "name": "욕조",
-                    "qty": 5,
-                    "unitPrice": 498181,
-                    "vatType": "vat",
-                    "supplyAmt": 2490905,
-                    "vat": 249090,
-                    "total": 2739995
-                }
-            ],
-            "totalSupplyAmt": 4633297,
-            "totalVat": 463329,
-            "total": 5096626,
+            "totalSupplyAmt": 52121100,
+            "totalVat": 5212110,
+            "total": 57333210,
             "status": "issued",
             "memo": "보수 납품",
-            "createdAt": "2025-12-16T15:11:37",
-            "barobillInvoiceId": "BB-6940f819ddf22"
-        },
-        {
-            "id": "inv_1765866226",
-            "issueKey": "BARO-2025-4774",
-            "supplierBizno": "664-86-03713",
-            "supplierName": "(주)코드브릿지엑스",
-            "recipientBizno": "311-46-00378",
-            "recipientName": "김인태",
-            "supplyDate": "2025-12-16",
-            "items": [
-                {
-                    "name": "욕조",
-                    "qty": 68,
-                    "unitPrice": 360769,
-                    "vatType": "vat",
-                    "supplyAmt": 24532292,
-                    "vat": 2453229,
-                    "total": 26985521
-                },
-                {
-                    "name": "샤워기",
-                    "qty": 62,
-                    "unitPrice": 410116,
-                    "vatType": "vat",
-                    "supplyAmt": 25427192,
-                    "vat": 2542719,
-                    "total": 27969911
-                }
-            ],
-            "totalSupplyAmt": 49959484,
-            "totalVat": 4995948,
-            "total": 54955432,
-            "status": "issued",
-            "memo": "추가 납품",
-            "createdAt": "2025-12-16T15:23:46",
-            "barobillInvoiceId": "BB-6940faf28199d"
+            "createdAt": "2025-12-16T16:20:48",
+            "barobillInvoiceId": "BB-69410850c94ef"
         }
     ]
 }
\ No newline at end of file
diff --git a/etax/api/issue.php b/etax/api/issue.php
index 13bd4319..e576dc70 100644
--- a/etax/api/issue.php
+++ b/etax/api/issue.php
@@ -3,12 +3,10 @@ header('Content-Type: application/json');
 header('Access-Control-Allow-Origin: *');
 
 // 바로빌 API 설정 로드
-try {
-    require_once(__DIR__ . '/barobill_config.php');
-
-    // POST 데이터 읽기
-    $input = json_decode(file_get_contents('php://input'), true);
+require_once(__DIR__ . '/barobill_config.php');
 
+// POST 데이터 읽기
+$input = json_decode(file_get_contents('php://input'), true);
 
 if (!$input) {
     http_response_code(400);
@@ -145,7 +143,6 @@ if ($useRealAPI) {
     }
 } else {
     // 시뮬레이션 모드 (API 키가 없을 때)
-// 시뮬레이션 모드 코드 (변경 없음)
     $issueKey = "BARO-" . date('Y') . "-" . str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT);
     
     $newInvoice = [
@@ -224,24 +221,6 @@ if ($useRealAPI) {
     usleep(500000); // 0.5초 지연 시뮬레이션
 }
 
-$jsonOutput = json_encode($response, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE);
-
-if ($jsonOutput === false) {
-    throw new Exception("JSON Encoding Error: " . json_last_error_msg());
-}
-
-echo $jsonOutput;
-
-} catch (Throwable $e) {
-    error_log("API Error: " . $e->getMessage() . "\n" . $e->getTraceAsString());
-    http_response_code(500);
-    echo json_encode([
-        "success" => false,
-        "error" => "Internal Server Error: " . $e->getMessage(),
-        "debug" => [
-            "file" => $e->getFile(),
-            "line" => $e->getLine()
-        ]
-    ], JSON_UNESCAPED_UNICODE);
-}
+echo json_encode($response, JSON_PRETTY_PRINT | JSON_UNESCAPED_UNICODE);
+?>
 
diff --git a/etax/barobill_api_info.php b/etax/barobill_api_info.php
index 21149a91..762f2ad6 100644
--- a/etax/barobill_api_info.php
+++ b/etax/barobill_api_info.php
@@ -1,5 +1,7 @@
 <?php
-require_once($_SERVER['DOCUMENT_ROOT'] . "/session.php");
+require_once __DIR__ . '/../lib/DotEnv.php';
+(new DotEnv(__DIR__ . '/../.env'))->load();
+require_once(getenv('DOCUMENT_ROOT') . "/session.php");
 ?>
 <!DOCTYPE html>
 <html lang="ko">
diff --git a/lib/DotEnv.php b/lib/DotEnv.php
new file mode 100644
index 00000000..06e377d9
--- /dev/null
+++ b/lib/DotEnv.php
@@ -0,0 +1,43 @@
+<?php
+
+class DotEnv
+{
+    /**
+     * The directory where the .env file is located.
+     *
+     * @var string
+     */
+    protected $path;
+
+    public function __construct(string $path)
+    {
+        if (!file_exists($path)) {
+            throw new \InvalidArgumentException(sprintf('%s does not exist', $path));
+        }
+        $this->path = $path;
+    }
+
+    public function load(): void
+    {
+        if (!is_readable($this->path)) {
+            throw new \RuntimeException(sprintf('%s file is not readable', $this->path));
+        }
+
+        $lines = file($this->path, FILE_IGNORE_NEW_LINES | FILE_SKIP_EMPTY_LINES);
+        foreach ($lines as $line) {
+            if (strpos(trim($line), '#') === 0) {
+                continue;
+            }
+
+            list($name, $value) = explode('=', $line, 2);
+            $name = trim($name);
+            $value = trim($value);
+
+            if (!array_key_exists($name, $_SERVER) && !array_key_exists($name, $_ENV)) {
+                putenv(sprintf('%s=%s', $name, $value));
+                $_ENV[$name] = $value;
+                $_SERVER[$name] = $value;
+            }
+        }
+    }
+}
diff --git a/test_soap_account.php b/test_soap_account.php
new file mode 100644
index 00000000..5e46d2e7
--- /dev/null
+++ b/test_soap_account.php
@@ -0,0 +1,36 @@
+<?php
+ini_set('display_errors', 1);
+error_reporting(E_ALL);
+
+$_SERVER['DOCUMENT_ROOT'] = 'c:/Users/light/sam/5130';
+
+require_once 'c:/Users/light/sam/5130/eaccount/api/barobill_account_config.php';
+
+echo "1. SoapClient Check:\n";
+if (class_exists('SoapClient')) {
+    echo "SoaptClient is available.\n";
+} else {
+    echo "SoapClient is NOT available.\n";
+}
+
+echo "\n2. Global Client Check:\n";
+global $barobillAccountSoapClient;
+if ($barobillAccountSoapClient) {
+    echo "Global \$barobillAccountSoapClient is initialized.\n";
+} else {
+    echo "Global \$barobillAccountSoapClient is NULL.\n";
+    global $barobillInitError;
+    echo "Init Error: $barobillInitError\n";
+}
+
+echo "\n3. Call GetBankAccountEx:\n";
+$result = callBarobillAccountSOAP('GetBankAccountEx', ['AvailOnly' => 0]);
+
+echo "Result Success: " . ($result['success'] ? 'Yes' : 'No') . "\n";
+if (!$result['success']) {
+    echo "Error: " . $result['error'] . "\n";
+} else {
+    echo "Data Type: " . gettype($result['data']) . "\n";
+    print_r($result['data']);
+}
+?>