diff --git a/app/Http/Controllers/Barobill/EaccountController.php b/app/Http/Controllers/Barobill/EaccountController.php
index af358df9..45ca95b9 100644
--- a/app/Http/Controllers/Barobill/EaccountController.php
+++ b/app/Http/Controllers/Barobill/EaccountController.php
@@ -4,21 +4,21 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Barobill\AccountCode;
-use App\Models\Barobill\BarobillConfig;
-use App\Models\Barobill\BarobillMember;
 use App\Models\Barobill\BankSyncStatus;
 use App\Models\Barobill\BankTransaction;
 use App\Models\Barobill\BankTransactionOverride;
 use App\Models\Barobill\BankTransactionSplit;
+use App\Models\Barobill\BarobillConfig;
+use App\Models\Barobill\BarobillMember;
 use App\Models\Finance\TradingPartner;
 use App\Models\Tenants\Tenant;
+use Carbon\Carbon;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Log;
 use Illuminate\View\View;
-use Carbon\Carbon;
 use Symfony\Component\HttpFoundation\StreamedResponse;
 
 /**
@@ -30,9 +30,13 @@ class EaccountController extends Controller
      * 바로빌 SOAP 설정
      */
     private ?string $certKey = null;
+
     private ?string $corpNum = null;
+
     private bool $isTestMode = false;
+
     private ?string $soapUrl = null;
+
     private ?\SoapClient $soapClient = null;
 
     // 바로빌 파트너사 (본사) 테넌트 ID
@@ -51,7 +55,7 @@ public function __construct()
             $baseUrl = $this->isTestMode
                 ? 'https://testws.baroservice.com'
                 : 'https://ws.baroservice.com';
-            $this->soapUrl = $baseUrl . '/BANKACCOUNT.asmx?WSDL';
+            $this->soapUrl = $baseUrl.'/BANKACCOUNT.asmx?WSDL';
         } else {
             $this->isTestMode = config('services.barobill.test_mode', true);
             // 테스트 모드에 따라 적절한 CERT_KEY 선택
@@ -72,14 +76,14 @@ public function __construct()
      */
     private function initSoapClient(): void
     {
-        if (!empty($this->certKey) || $this->isTestMode) {
+        if (! empty($this->certKey) || $this->isTestMode) {
             try {
                 $context = stream_context_create([
                     'ssl' => [
                         'verify_peer' => false,
                         'verify_peer_name' => false,
-                        'allow_self_signed' => true
-                    ]
+                        'allow_self_signed' => true,
+                    ],
                 ]);
 
                 $this->soapClient = new \SoapClient($this->soapUrl, [
@@ -88,10 +92,10 @@ private function initSoapClient(): void
                     'exceptions' => true,
                     'connection_timeout' => 30,
                     'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE
+                    'cache_wsdl' => WSDL_CACHE_NONE,
                 ]);
             } catch (\Throwable $e) {
-                Log::error('바로빌 계좌 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
+                Log::error('바로빌 계좌 SOAP 클라이언트 생성 실패: '.$e->getMessage());
             }
         }
     }
@@ -148,14 +152,14 @@ private function applyMemberServerMode(BarobillMember $member): void
             $baseUrl = $config->base_url ?: ($memberTestMode
                 ? 'https://testws.baroservice.com'
                 : 'https://ws.baroservice.com');
-            $this->soapUrl = $baseUrl . '/BANKACCOUNT.asmx?WSDL';
+            $this->soapUrl = $baseUrl.'/BANKACCOUNT.asmx?WSDL';
 
             // SOAP 클라이언트 재초기화
             $this->initSoapClient();
 
             Log::info('[Eaccount] 서버 모드 적용', [
                 'targetEnv' => $targetEnv,
-                'certKey' => substr($this->certKey ?? '', 0, 10) . '...',
+                'certKey' => substr($this->certKey ?? '', 0, 10).'...',
                 'corpNum' => $this->corpNum,
                 'soapUrl' => $this->soapUrl,
             ]);
@@ -185,14 +189,14 @@ public function accounts(Request $request): JsonResponse
             $userId = $barobillMember?->barobill_id ?? '';
 
             $result = $this->callSoap('GetBankAccountEx', [
-                'AvailOnly' => (int)$availOnly
+                'AvailOnly' => (int) $availOnly,
             ]);
 
-            if (!$result['success']) {
+            if (! $result['success']) {
                 return response()->json([
                     'success' => false,
                     'error' => $result['error'],
-                    'error_code' => $result['error_code'] ?? null
+                    'error_code' => $result['error_code'] ?? null,
                 ]);
             }
 
@@ -208,7 +212,9 @@ public function accounts(Request $request): JsonResponse
             }
 
             foreach ($accountList as $acc) {
-                if (!is_object($acc)) continue;
+                if (! is_object($acc)) {
+                    continue;
+                }
 
                 $bankAccountNum = $acc->BankAccountNum ?? '';
                 if (empty($bankAccountNum) || (is_numeric($bankAccountNum) && $bankAccountNum < 0)) {
@@ -227,20 +233,21 @@ public function accounts(Request $request): JsonResponse
                     'currency' => $acc->Currency ?? 'KRW',
                     'issueDate' => $acc->IssueDate ?? '',
                     'balance' => $acc->Balance ?? 0,
-                    'status' => isset($acc->UseState) ? (int)$acc->UseState : 1
+                    'status' => isset($acc->UseState) ? (int) $acc->UseState : 1,
                 ];
             }
 
             return response()->json([
                 'success' => true,
                 'accounts' => $accounts,
-                'count' => count($accounts)
+                'count' => count($accounts),
             ]);
         } catch (\Throwable $e) {
-            Log::error('계좌 목록 조회 오류: ' . $e->getMessage());
+            Log::error('계좌 목록 조회 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '서버 오류: ' . $e->getMessage()
+                'error' => '서버 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -267,7 +274,7 @@ public function latestBalances(Request $request): JsonResponse
             foreach ($allTransactions as $tx) {
                 $accNum = $tx->bank_account_num;
 
-                if (!isset($accountBalances[$accNum])) {
+                if (! isset($accountBalances[$accNum])) {
                     $accountBalances[$accNum] = [
                         'bankAccountNum' => $accNum,
                         'bankName' => $tx->bank_name,
@@ -278,7 +285,7 @@ public function latestBalances(Request $request): JsonResponse
                 }
 
                 $prev = $accountBalances[$accNum]['balance'];
-                if (!$tx->is_manual && (float) $tx->balance != 0) {
+                if (! $tx->is_manual && (float) $tx->balance != 0) {
                     $accountBalances[$accNum]['balance'] = (float) $tx->balance;
                 } else {
                     $accountBalances[$accNum]['balance'] = $prev + (float) $tx->deposit - (float) $tx->withdraw;
@@ -292,13 +299,14 @@ public function latestBalances(Request $request): JsonResponse
             return response()->json([
                 'success' => true,
                 'balances' => $result,
-                'count' => count($result)
+                'count' => count($result),
             ]);
         } catch (\Throwable $e) {
-            Log::error('최신 잔액 조회 오류: ' . $e->getMessage());
+            Log::error('최신 잔액 조회 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => $e->getMessage()
+                'error' => $e->getMessage(),
             ]);
         }
     }
@@ -312,8 +320,8 @@ public function transactions(Request $request): JsonResponse
             $startDate = $request->input('startDate', date('Ymd'));
             $endDate = $request->input('endDate', date('Ymd'));
             $bankAccountNum = str_replace('-', '', $request->input('accountNum', ''));
-            $page = (int)$request->input('page', 1);
-            $limit = (int)$request->input('limit', 50);
+            $page = (int) $request->input('page', 1);
+            $limit = (int) $request->input('limit', 50);
 
             // 현재 테넌트의 바로빌 회원 정보 조회
             $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
@@ -335,7 +343,7 @@ public function transactions(Request $request): JsonResponse
             $manualQuery = BankTransaction::where('tenant_id', $tenantId)
                 ->where('is_manual', true)
                 ->whereBetween('trans_date', [$startDate, $endDate]);
-            if (!empty($bankAccountNum)) {
+            if (! empty($bankAccountNum)) {
                 $manualQuery->where('bank_account_num', $bankAccountNum);
             }
             $manualTransactions = $manualQuery->orderBy('trans_date', 'desc')
@@ -356,19 +364,20 @@ public function transactions(Request $request): JsonResponse
                 $manualLogs = $this->convertManualToLogs($manualTransactions);
                 $baseBalance = $this->findBaseBalance($tenantId, $startDate, $bankAccountNum);
                 $recalcLogs = $this->recalcManualBalances($manualLogs['logs'], $baseBalance);
+
                 return response()->json([
                     'success' => true,
                     'data' => [
                         'logs' => $recalcLogs,
                         'summary' => $manualLogs['summary'],
-                        'pagination' => ['currentPage' => 1, 'maxPageNum' => 1]
-                    ]
+                        'pagination' => ['currentPage' => 1, 'maxPageNum' => 1],
+                    ],
                 ]);
             }
 
             // 월별 청크 결과를 합쳐서 파싱
-            $fakeData = new \stdClass();
-            $fakeData->BankAccountLogList = new \stdClass();
+            $fakeData = new \stdClass;
+            $fakeData->BankAccountLogList = new \stdClass;
             $fakeData->BankAccountLogList->BankAccountTransLog = $fetched['logs'];
 
             $logs = $this->parseTransactionLogs($fakeData, '', $savedData, $tenantId);
@@ -380,8 +389,9 @@ public function transactions(Request $request): JsonResponse
 
             // 날짜/시간 기준 정렬 (최신순)
             usort($mergedLogs, function ($a, $b) {
-                $dtA = ($a['transDate'] ?? '') . ($a['transTime'] ?? '');
-                $dtB = ($b['transDate'] ?? '') . ($b['transTime'] ?? '');
+                $dtA = ($a['transDate'] ?? '').($a['transTime'] ?? '');
+                $dtB = ($b['transDate'] ?? '').($b['transTime'] ?? '');
+
                 return strcmp($dtB, $dtA);
             });
 
@@ -398,7 +408,7 @@ public function transactions(Request $request): JsonResponse
 
             // 클라이언트 사이드 페이지네이션
             $totalCount = count($mergedLogs);
-            $maxPageNum = (int)ceil($totalCount / $limit);
+            $maxPageNum = (int) ceil($totalCount / $limit);
             $startIndex = ($page - 1) * $limit;
             $paginatedLogs = array_slice($mergedLogs, $startIndex, $limit);
 
@@ -410,16 +420,17 @@ public function transactions(Request $request): JsonResponse
                         'currentPage' => $page,
                         'countPerPage' => $limit,
                         'maxPageNum' => $maxPageNum,
-                        'maxIndex' => $totalCount
+                        'maxIndex' => $totalCount,
                     ],
-                    'summary' => $mergedSummary
-                ]
+                    'summary' => $mergedSummary,
+                ],
             ]);
         } catch (\Throwable $e) {
-            Log::error('입출금내역 조회 오류: ' . $e->getMessage());
+            Log::error('입출금내역 조회 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '서버 오류: ' . $e->getMessage()
+                'error' => '서버 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -432,10 +443,10 @@ private function getAllAccountsTransactions(string $userId, string $startDate, s
         // 먼저 계좌 목록 조회
         $accountResult = $this->callSoap('GetBankAccountEx', ['AvailOnly' => 0]);
 
-        if (!$accountResult['success']) {
+        if (! $accountResult['success']) {
             return response()->json([
                 'success' => false,
-                'error' => $accountResult['error']
+                'error' => $accountResult['error'],
             ]);
         }
 
@@ -452,18 +463,22 @@ private function getAllAccountsTransactions(string $userId, string $startDate, s
         $totalWithdraw = 0;
 
         foreach ($accountList as $acc) {
-            if (!is_object($acc)) continue;
+            if (! is_object($acc)) {
+                continue;
+            }
 
             $accNum = $acc->BankAccountNum ?? '';
-            if (empty($accNum) || (is_numeric($accNum) && $accNum < 0)) continue;
+            if (empty($accNum) || (is_numeric($accNum) && $accNum < 0)) {
+                continue;
+            }
 
             // 기간을 월별로 분할하여 SOAP API 호출 (긴 기간 에러 방지)
             // 캐싱: 계좌별 bankName/bankCode 전달
             $fetched = $this->fetchAccountTransactions($userId, $accNum, $startDate, $endDate, $tenantId, $acc->BankName ?? '', $acc->BankCode ?? '');
 
-            if (!empty($fetched['logs'])) {
-                $fakeData = new \stdClass();
-                $fakeData->BankAccountLogList = new \stdClass();
+            if (! empty($fetched['logs'])) {
+                $fakeData = new \stdClass;
+                $fakeData->BankAccountLogList = new \stdClass;
                 $fakeData->BankAccountLogList->BankAccountTransLog = $fetched['logs'];
 
                 $parsed = $this->parseTransactionLogs($fakeData, $acc->BankName ?? '', $savedData, $tenantId);
@@ -487,8 +502,9 @@ private function getAllAccountsTransactions(string $userId, string $startDate, s
 
         // 날짜/시간 기준 정렬 (최신순)
         usort($allLogs, function ($a, $b) {
-            $dateA = ($a['transDate'] ?? '') . ($a['transTime'] ?? '');
-            $dateB = ($b['transDate'] ?? '') . ($b['transTime'] ?? '');
+            $dateA = ($a['transDate'] ?? '').($a['transTime'] ?? '');
+            $dateB = ($b['transDate'] ?? '').($b['transTime'] ?? '');
+
             return strcmp($dateB, $dateA);
         });
 
@@ -498,7 +514,7 @@ private function getAllAccountsTransactions(string $userId, string $startDate, s
 
         // 페이지네이션
         $totalCount = count($allLogs);
-        $maxPageNum = (int)ceil($totalCount / $limit);
+        $maxPageNum = (int) ceil($totalCount / $limit);
         $startIndex = ($page - 1) * $limit;
         $paginatedLogs = array_slice($allLogs, $startIndex, $limit);
 
@@ -510,14 +526,14 @@ private function getAllAccountsTransactions(string $userId, string $startDate, s
                     'currentPage' => $page,
                     'countPerPage' => $limit,
                     'maxPageNum' => $maxPageNum,
-                    'maxIndex' => $totalCount
+                    'maxIndex' => $totalCount,
                 ],
                 'summary' => [
                     'totalDeposit' => $totalDeposit,
                     'totalWithdraw' => $totalWithdraw,
-                    'count' => $totalCount
-                ]
-            ]
+                    'count' => $totalCount,
+                ],
+            ],
         ]);
     }
 
@@ -545,8 +561,9 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             $deposit = (int) floatval($log->Deposit ?? 0);
             $withdraw = (int) floatval($log->Withdraw ?? 0);
             $balance = (int) floatval($log->Balance ?? 0);
+            $summary = $log->TransRemark1 ?? $log->Summary ?? '';
 
-            $uniqueKey = implode('|', [$bankAccountNum, $transDT, $deposit, $withdraw, $balance]);
+            $uniqueKey = implode('|', [$bankAccountNum, $transDT, $deposit, $withdraw, $balance, $summary]);
             $uniqueKeys[] = $uniqueKey;
         }
 
@@ -567,11 +584,11 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             $transTime = '';
             $dateTime = '';
 
-            if (!empty($transDT) && strlen($transDT) >= 14) {
+            if (! empty($transDT) && strlen($transDT) >= 14) {
                 $transDate = substr($transDT, 0, 8);
                 $transTime = substr($transDT, 8, 6);
-                $dateTime = substr($transDT, 0, 4) . '-' . substr($transDT, 4, 2) . '-' . substr($transDT, 6, 2) . ' ' .
-                    substr($transDT, 8, 2) . ':' . substr($transDT, 10, 2) . ':' . substr($transDT, 12, 2);
+                $dateTime = substr($transDT, 0, 4).'-'.substr($transDT, 4, 2).'-'.substr($transDT, 6, 2).' '.
+                    substr($transDT, 8, 2).':'.substr($transDT, 10, 2).':'.substr($transDT, 12, 2);
             }
 
             // 적요 파싱 (TransRemark1만 적요로, TransRemark2는 상대계좌예금주명으로 분리)
@@ -582,7 +599,7 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             $bankAccountNum = $log->BankAccountNum ?? '';
 
             // 고유 키 생성하여 저장된 데이터와 매칭 (숫자는 정수로 변환하여 형식 통일)
-            $uniqueKey = implode('|', [$bankAccountNum, $transDT, (int) $deposit, (int) $withdraw, (int) $balance]);
+            $uniqueKey = implode('|', [$bankAccountNum, $transDT, (int) $deposit, (int) $withdraw, (int) $balance, $summary]);
             $savedItem = $savedData?->get($uniqueKey);
             $override = $overrides->get($uniqueKey);
 
@@ -631,8 +648,8 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
             'summary' => [
                 'totalDeposit' => $totalDeposit,
                 'totalWithdraw' => $totalWithdraw,
-                'count' => count($logs)
-            ]
+                'count' => count($logs),
+            ],
         ];
     }
 
@@ -642,11 +659,12 @@ private function parseTransactionLogs($resultData, string $defaultBankName = '',
     private function checkErrorCode($data): ?int
     {
         if (isset($data->CurrentPage) && is_numeric($data->CurrentPage) && $data->CurrentPage < 0) {
-            return (int)$data->CurrentPage;
+            return (int) $data->CurrentPage;
         }
         if (isset($data->BankAccountNum) && is_numeric($data->BankAccountNum) && $data->BankAccountNum < 0) {
-            return (int)$data->BankAccountNum;
+            return (int) $data->BankAccountNum;
         }
+
         return null;
     }
 
@@ -664,7 +682,8 @@ private function getErrorMessage(int $errorCode): string
             -25006 => '계좌번호가 잘못되었습니다 (-25006).',
             -25007 => '조회 기간이 잘못되었습니다 (-25007).',
         ];
-        return $messages[$errorCode] ?? '바로빌 API 오류: ' . $errorCode;
+
+        return $messages[$errorCode] ?? '바로빌 API 오류: '.$errorCode;
     }
 
     /**
@@ -729,7 +748,7 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
                     ->first();
 
                 if ($syncStatus) {
-                    if (!$isCurrentMonth) {
+                    if (! $isCurrentMonth) {
                         $useCache = true; // 과거 월: 항상 캐시
                     } elseif ($syncStatus->synced_at->diffInMinutes(now()) < 10) {
                         $useCache = true; // 현재 월: 10분 이내면 캐시
@@ -744,6 +763,7 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
                     $allRawLogs[] = $this->convertDbToRawLog($record);
                 }
                 Log::debug("바로빌 캐시 사용 ({$chunk['start']}~{$chunk['end']}): {$cachedRecords->count()}건");
+
                 continue;
             }
 
@@ -756,10 +776,10 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
                 'TransDirection' => 1,
                 'CountPerPage' => 1000,
                 'CurrentPage' => 1,
-                'OrderDirection' => 2
+                'OrderDirection' => 2,
             ]);
 
-            if (!$result['success']) {
+            if (! $result['success']) {
                 continue;
             }
 
@@ -767,8 +787,9 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
             $errorCode = $this->checkErrorCode($chunkData);
 
             // 데이터 없음(-25005, -25001)은 건너뜀, 기타 에러도 건너뜀 (다른 월은 성공할 수 있음)
-            if ($errorCode && !in_array($errorCode, [-25005, -25001])) {
+            if ($errorCode && ! in_array($errorCode, [-25005, -25001])) {
                 Log::debug("바로빌 API 기간 분할 - 에러 발생 ({$chunk['start']}~{$chunk['end']}): {$errorCode}");
+
                 continue;
             }
 
@@ -777,6 +798,7 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
                 if ($tenantId > 0) {
                     $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
                 }
+
                 continue;
             }
 
@@ -792,10 +814,10 @@ private function fetchAccountTransactions(string $userId, string $accNum, string
             }
 
             // 캐시 저장 (tenantId가 전달된 경우에만)
-            if ($tenantId > 0 && !empty($rawLogs)) {
+            if ($tenantId > 0 && ! empty($rawLogs)) {
                 $this->cacheApiTransactions($tenantId, $accNum, $bankName, $bankCode, $rawLogs);
                 $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
-                Log::debug("바로빌 API 캐시 저장 ({$chunk['start']}~{$chunk['end']}): " . count($rawLogs) . "건");
+                Log::debug("바로빌 API 캐시 저장 ({$chunk['start']}~{$chunk['end']}): ".count($rawLogs).'건');
             } elseif ($tenantId > 0) {
                 $this->updateSyncStatus($tenantId, $accNum, $yearMonth);
             }
@@ -861,7 +883,7 @@ private function cacheApiTransactions(int $tenantId, string $accNum, string $ban
      */
     private function convertDbToRawLog(BankTransaction $record): \stdClass
     {
-        $log = new \stdClass();
+        $log = new \stdClass;
         $log->BankAccountNum = $record->bank_account_num;
         $log->TransDT = $record->trans_dt;
         $log->Deposit = $record->deposit;
@@ -926,8 +948,9 @@ private function getBankName(string $code): string
             '088' => '신한은행',
             '089' => 'K뱅크',
             '090' => '카카오뱅크',
-            '092' => '토스뱅크'
+            '092' => '토스뱅크',
         ];
+
         return $banks[$code] ?? $code;
     }
 
@@ -943,7 +966,7 @@ public function searchClients(Request $request): JsonResponse
             if (empty($keyword)) {
                 return response()->json([
                     'success' => true,
-                    'data' => []
+                    'data' => [],
                 ]);
             }
 
@@ -953,7 +976,7 @@ public function searchClients(Request $request): JsonResponse
             if (is_numeric($keyword)) {
                 $query->where(function ($q) use ($keyword) {
                     $q->where('id', $keyword)
-                      ->orWhere('name', 'like', "%{$keyword}%");
+                        ->orWhere('name', 'like', "%{$keyword}%");
                 });
             } else {
                 $query->where('name', 'like', "%{$keyword}%");
@@ -966,16 +989,17 @@ public function searchClients(Request $request): JsonResponse
 
             return response()->json([
                 'success' => true,
-                'data' => $clients->map(fn($c) => [
+                'data' => $clients->map(fn ($c) => [
                     'code' => (string) $c->id,
                     'name' => $c->name,
-                ])
+                ]),
             ]);
         } catch (\Throwable $e) {
-            Log::error('거래처 검색 오류: ' . $e->getMessage());
+            Log::error('거래처 검색 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '검색 오류: ' . $e->getMessage()
+                'error' => '검색 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -989,12 +1013,12 @@ public function accountCodes(): JsonResponse
 
         return response()->json([
             'success' => true,
-            'data' => $codes->map(fn($c) => [
+            'data' => $codes->map(fn ($c) => [
                 'id' => $c->id,
                 'code' => $c->code,
                 'name' => $c->name,
                 'category' => $c->category,
-            ])
+            ]),
         ]);
     }
 
@@ -1007,7 +1031,7 @@ public function accountCodesAll(): JsonResponse
 
         return response()->json([
             'success' => true,
-            'data' => $codes
+            'data' => $codes,
         ]);
     }
 
@@ -1029,7 +1053,7 @@ public function accountCodeStore(Request $request): JsonResponse
             if ($exists) {
                 return response()->json([
                     'success' => false,
-                    'error' => '이미 존재하는 계정과목 코드입니다.'
+                    'error' => '이미 존재하는 계정과목 코드입니다.',
                 ], 422);
             }
 
@@ -1047,12 +1071,12 @@ public function accountCodeStore(Request $request): JsonResponse
             return response()->json([
                 'success' => true,
                 'message' => '계정과목이 추가되었습니다.',
-                'data' => $accountCode
+                'data' => $accountCode,
             ]);
         } catch (\Throwable $e) {
             return response()->json([
                 'success' => false,
-                'error' => '추가 실패: ' . $e->getMessage()
+                'error' => '추가 실패: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -1065,10 +1089,10 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
         try {
             $accountCode = AccountCode::find($id);
 
-            if (!$accountCode) {
+            if (! $accountCode) {
                 return response()->json([
                     'success' => false,
-                    'error' => '계정과목을 찾을 수 없습니다.'
+                    'error' => '계정과목을 찾을 수 없습니다.',
                 ], 404);
             }
 
@@ -1088,7 +1112,7 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
                 if ($exists) {
                     return response()->json([
                         'success' => false,
-                        'error' => '이미 존재하는 계정과목 코드입니다.'
+                        'error' => '이미 존재하는 계정과목 코드입니다.',
                     ], 422);
                 }
             }
@@ -1098,12 +1122,12 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
             return response()->json([
                 'success' => true,
                 'message' => '계정과목이 수정되었습니다.',
-                'data' => $accountCode
+                'data' => $accountCode,
             ]);
         } catch (\Throwable $e) {
             return response()->json([
                 'success' => false,
-                'error' => '수정 실패: ' . $e->getMessage()
+                'error' => '수정 실패: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -1116,10 +1140,10 @@ public function accountCodeDestroy(int $id): JsonResponse
         try {
             $accountCode = AccountCode::find($id);
 
-            if (!$accountCode) {
+            if (! $accountCode) {
                 return response()->json([
                     'success' => false,
-                    'error' => '계정과목을 찾을 수 없습니다.'
+                    'error' => '계정과목을 찾을 수 없습니다.',
                 ], 404);
             }
 
@@ -1127,12 +1151,12 @@ public function accountCodeDestroy(int $id): JsonResponse
 
             return response()->json([
                 'success' => true,
-                'message' => '계정과목이 삭제되었습니다.'
+                'message' => '계정과목이 삭제되었습니다.',
             ]);
         } catch (\Throwable $e) {
             return response()->json([
                 'success' => false,
-                'error' => '삭제 실패: ' . $e->getMessage()
+                'error' => '삭제 실패: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -1154,7 +1178,7 @@ public function save(Request $request): JsonResponse
             if (empty($transactions)) {
                 return response()->json([
                     'success' => false,
-                    'error' => '저장할 데이터가 없습니다.'
+                    'error' => '저장할 데이터가 없습니다.',
                 ]);
             }
 
@@ -1162,7 +1186,7 @@ public function save(Request $request): JsonResponse
             $manualCount = 0;
             $apiCount = 0;
             foreach ($transactions as $t) {
-                if (!empty($t['isManual'])) {
+                if (! empty($t['isManual'])) {
                     $manualCount++;
                     Log::info('[Eaccount Save] 수동 거래 감지', [
                         'dbId' => $t['dbId'] ?? 'MISSING',
@@ -1184,7 +1208,7 @@ public function save(Request $request): JsonResponse
             foreach ($transactions as $trans) {
                 // 수동 입력 거래: dbId로 직접 찾아서 비-키 필드만 업데이트
                 // balance는 화면에서 재계산된 값이므로 composite key 매칭 불가
-                if (!empty($trans['isManual']) && !empty($trans['dbId'])) {
+                if (! empty($trans['isManual']) && ! empty($trans['dbId'])) {
                     $affectedRows = DB::table('barobill_bank_transactions')
                         ->where('id', $trans['dbId'])
                         ->where('tenant_id', $tenantId)
@@ -1205,11 +1229,12 @@ public function save(Request $request): JsonResponse
                         'affected_rows' => $affectedRows,
                     ]);
                     $updated++;
+
                     continue;
                 }
 
                 // 거래일시 생성
-                $transDt = ($trans['transDate'] ?? '') . ($trans['transTime'] ?? '');
+                $transDt = ($trans['transDate'] ?? '').($trans['transTime'] ?? '');
 
                 $data = [
                     'tenant_id' => $tenantId,
@@ -1239,11 +1264,12 @@ public function save(Request $request): JsonResponse
                     (int) $data['deposit'],
                     (int) $data['withdraw'],
                     (int) $data['balance'],
+                    $data['summary'],
                 ]);
                 $savedUniqueKeys[] = $uniqueKey;
 
                 // 순수 Query Builder로 Upsert (Eloquent 모델 우회)
-                // balance 포함하여 매칭 → DB unique 제약조건과 동일한 5개 컬럼으로 정확히 식별
+                // balance + summary 포함하여 매칭 → 같은 금액·시간이라도 적요가 다르면 별도 거래로 식별
                 $existingIds = DB::table('barobill_bank_transactions')
                     ->where('tenant_id', $tenantId)
                     ->where('bank_account_num', $data['bank_account_num'])
@@ -1251,6 +1277,7 @@ public function save(Request $request): JsonResponse
                     ->where('deposit', $data['deposit'])
                     ->where('withdraw', $data['withdraw'])
                     ->where('balance', $data['balance'])
+                    ->where('summary', $data['summary'])
                     ->orderByDesc('id')
                     ->pluck('id');
 
@@ -1288,14 +1315,14 @@ public function save(Request $request): JsonResponse
 
             // 오버라이드 동기화: 메인 테이블에 저장된 값이 최신이므로
             // override의 modified_cast를 제거하여 충돌 방지
-            if (!empty($savedUniqueKeys)) {
+            if (! empty($savedUniqueKeys)) {
                 $overrides = BankTransactionOverride::forTenant($tenantId)
                     ->whereIn('unique_key', $savedUniqueKeys)
                     ->get();
 
                 foreach ($overrides as $override) {
                     if ($override->modified_cast !== null) {
-                        if (!empty($override->modified_summary)) {
+                        if (! empty($override->modified_summary)) {
                             // summary 오버라이드는 유지, cast 오버라이드만 제거
                             $override->update(['modified_cast' => null]);
                         } else {
@@ -1312,14 +1339,15 @@ public function save(Request $request): JsonResponse
                 'success' => true,
                 'message' => "저장 완료: 신규 {$saved}건, 수정 {$updated}건",
                 'saved' => $saved,
-                'updated' => $updated
+                'updated' => $updated,
             ]);
         } catch (\Throwable $e) {
             DB::rollBack();
-            Log::error('입출금 내역 저장 오류: ' . $e->getMessage());
+            Log::error('입출금 내역 저장 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '저장 오류: ' . $e->getMessage()
+                'error' => '저장 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1341,7 +1369,7 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
                 ->orderBy('trans_date', 'desc')
                 ->orderBy('trans_time', 'desc');
 
-            if (!empty($accountNum)) {
+            if (! empty($accountNum)) {
                 $query->where('bank_account_num', $accountNum);
             }
 
@@ -1351,7 +1379,7 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
             if ($transactions->isEmpty()) {
                 return response()->json([
                     'success' => false,
-                    'error' => '저장된 데이터가 없습니다. 먼저 데이터를 조회하고 저장해주세요.'
+                    'error' => '저장된 데이터가 없습니다. 먼저 데이터를 조회하고 저장해주세요.',
                 ]);
             }
 
@@ -1361,7 +1389,7 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
                 $handle = fopen('php://output', 'w');
 
                 // UTF-8 BOM for Excel
-                fprintf($handle, chr(0xEF) . chr(0xBB) . chr(0xBF));
+                fprintf($handle, chr(0xEF).chr(0xBB).chr(0xBF));
 
                 // 헤더
                 fputcsv($handle, [
@@ -1375,19 +1403,19 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
                     '취급점',
                     '상대계좌예금주명',
                     '계정과목코드',
-                    '계정과목명'
+                    '계정과목명',
                 ]);
 
                 // 데이터
                 foreach ($transactions as $trans) {
                     $dateTime = '';
                     if ($trans->trans_date) {
-                        $dateTime = substr($trans->trans_date, 0, 4) . '-' .
-                            substr($trans->trans_date, 4, 2) . '-' .
+                        $dateTime = substr($trans->trans_date, 0, 4).'-'.
+                            substr($trans->trans_date, 4, 2).'-'.
                             substr($trans->trans_date, 6, 2);
                         if ($trans->trans_time) {
-                            $dateTime .= ' ' . substr($trans->trans_time, 0, 2) . ':' .
-                                substr($trans->trans_time, 2, 2) . ':' .
+                            $dateTime .= ' '.substr($trans->trans_time, 0, 2).':'.
+                                substr($trans->trans_time, 2, 2).':'.
                                 substr($trans->trans_time, 4, 2);
                         }
                     }
@@ -1403,20 +1431,21 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
                         $trans->trans_office,
                         $trans->cast,
                         $trans->account_code,
-                        $trans->account_name
+                        $trans->account_name,
                     ]);
                 }
 
                 fclose($handle);
             }, $filename, [
                 'Content-Type' => 'text/csv; charset=utf-8',
-                'Content-Disposition' => 'attachment; filename="' . $filename . '"',
+                'Content-Disposition' => 'attachment; filename="'.$filename.'"',
             ]);
         } catch (\Throwable $e) {
-            Log::error('엑셀 다운로드 오류: ' . $e->getMessage());
+            Log::error('엑셀 다운로드 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '다운로드 오류: ' . $e->getMessage()
+                'error' => '다운로드 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1446,7 +1475,7 @@ public function saveOverride(Request $request): JsonResponse
                 return response()->json([
                     'success' => true,
                     'message' => '오버라이드가 삭제되었습니다.',
-                    'deleted' => true
+                    'deleted' => true,
                 ]);
             }
 
@@ -1457,13 +1486,14 @@ public function saveOverride(Request $request): JsonResponse
                     'id' => $result->id,
                     'modifiedSummary' => $result->modified_summary,
                     'modifiedCast' => $result->modified_cast,
-                ]
+                ],
             ]);
         } catch (\Throwable $e) {
-            Log::error('오버라이드 저장 오류: ' . $e->getMessage());
+            Log::error('오버라이드 저장 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '저장 오류: ' . $e->getMessage()
+                'error' => '저장 오류: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -1494,7 +1524,7 @@ public function storeManual(Request $request): JsonResponse
             ]);
 
             $transTime = $validated['trans_time'] ?? '000000';
-            $transDt = $validated['trans_date'] . $transTime;
+            $transDt = $validated['trans_date'].$transTime;
 
             $transaction = BankTransaction::create([
                 'tenant_id' => $tenantId,
@@ -1519,19 +1549,20 @@ public function storeManual(Request $request): JsonResponse
             return response()->json([
                 'success' => true,
                 'message' => '수동 거래가 등록되었습니다.',
-                'data' => ['id' => $transaction->id]
+                'data' => ['id' => $transaction->id],
             ]);
         } catch (\Illuminate\Validation\ValidationException $e) {
             return response()->json([
                 'success' => false,
                 'error' => '입력 데이터가 올바르지 않습니다.',
-                'errors' => $e->errors()
+                'errors' => $e->errors(),
             ], 422);
         } catch (\Throwable $e) {
-            Log::error('수동 거래 등록 오류: ' . $e->getMessage());
+            Log::error('수동 거래 등록 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '등록 오류: ' . $e->getMessage()
+                'error' => '등록 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1567,7 +1598,7 @@ public function updateManual(Request $request, int $id): JsonResponse
             ]);
 
             $transTime = $validated['trans_time'] ?? '000000';
-            $transDt = $validated['trans_date'] . $transTime;
+            $transDt = $validated['trans_date'].$transTime;
 
             // 수동 거래 수정: unique key 컬럼(deposit/withdraw/balance)은 제외
             // balance는 화면에서 재계산(recalcManualBalances)되므로 DB값 유지 필수
@@ -1591,19 +1622,20 @@ public function updateManual(Request $request, int $id): JsonResponse
         } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
             return response()->json([
                 'success' => false,
-                'error' => '해당 거래를 찾을 수 없거나 수동 입력 건이 아닙니다.'
+                'error' => '해당 거래를 찾을 수 없거나 수동 입력 건이 아닙니다.',
             ], 404);
         } catch (\Illuminate\Validation\ValidationException $e) {
             return response()->json([
                 'success' => false,
                 'error' => '입력 데이터가 올바르지 않습니다.',
-                'errors' => $e->errors()
+                'errors' => $e->errors(),
             ], 422);
         } catch (\Throwable $e) {
-            Log::error('수동 거래 수정 오류: ' . $e->getMessage());
+            Log::error('수동 거래 수정 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '수정 오류: ' . $e->getMessage()
+                'error' => '수정 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1630,13 +1662,14 @@ public function destroyManual(int $id): JsonResponse
         } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
             return response()->json([
                 'success' => false,
-                'error' => '해당 거래를 찾을 수 없거나 수동 입력 건이 아닙니다.'
+                'error' => '해당 거래를 찾을 수 없거나 수동 입력 건이 아닙니다.',
             ], 404);
         } catch (\Throwable $e) {
-            Log::error('수동 거래 삭제 오류: ' . $e->getMessage());
+            Log::error('수동 거래 삭제 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '삭제 오류: ' . $e->getMessage()
+                'error' => '삭제 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1655,13 +1688,14 @@ public function splits(Request $request): JsonResponse
 
             return response()->json([
                 'success' => true,
-                'data' => $splits
+                'data' => $splits,
             ]);
         } catch (\Throwable $e) {
-            Log::error('계좌 분개 내역 조회 오류: ' . $e->getMessage());
+            Log::error('계좌 분개 내역 조회 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '조회 오류: ' . $e->getMessage()
+                'error' => '조회 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1680,7 +1714,7 @@ public function saveSplits(Request $request): JsonResponse
             if (empty($uniqueKey)) {
                 return response()->json([
                     'success' => false,
-                    'error' => '고유키가 없습니다.'
+                    'error' => '고유키가 없습니다.',
                 ]);
             }
 
@@ -1693,7 +1727,7 @@ public function saveSplits(Request $request): JsonResponse
             if (abs($originalAmount - $splitTotal) > 0.01) {
                 return response()->json([
                     'success' => false,
-                    'error' => "분개 금액 합계({$splitTotal})가 원본 금액({$originalAmount})과 일치하지 않습니다."
+                    'error' => "분개 금액 합계({$splitTotal})가 원본 금액({$originalAmount})과 일치하지 않습니다.",
                 ]);
             }
 
@@ -1706,14 +1740,15 @@ public function saveSplits(Request $request): JsonResponse
             return response()->json([
                 'success' => true,
                 'message' => '분개가 저장되었습니다.',
-                'splitCount' => count($splits)
+                'splitCount' => count($splits),
             ]);
         } catch (\Throwable $e) {
             DB::rollBack();
-            Log::error('계좌 분개 저장 오류: ' . $e->getMessage());
+            Log::error('계좌 분개 저장 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '저장 오류: ' . $e->getMessage()
+                'error' => '저장 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1730,7 +1765,7 @@ public function deleteSplits(Request $request): JsonResponse
             if (empty($uniqueKey)) {
                 return response()->json([
                     'success' => false,
-                    'error' => '고유키가 없습니다.'
+                    'error' => '고유키가 없습니다.',
                 ]);
             }
 
@@ -1739,13 +1774,14 @@ public function deleteSplits(Request $request): JsonResponse
             return response()->json([
                 'success' => true,
                 'message' => '분개가 삭제되었습니다.',
-                'deleted' => $deleted
+                'deleted' => $deleted,
             ]);
         } catch (\Throwable $e) {
-            Log::error('계좌 분개 삭제 오류: ' . $e->getMessage());
+            Log::error('계좌 분개 삭제 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'error' => '삭제 오류: ' . $e->getMessage()
+                'error' => '삭제 오류: '.$e->getMessage(),
             ]);
         }
     }
@@ -1764,17 +1800,19 @@ private function findBaseBalance(int $tenantId, string $startDate, ?string $bank
         // 조회기간 이전의 모든 거래를 시간순(ASC)으로 조회
         $prevTransactions = BankTransaction::where('tenant_id', $tenantId)
             ->where('trans_date', '<', $startDate)
-            ->when($bankAccountNum, fn($q) => $q->where('bank_account_num', $bankAccountNum))
+            ->when($bankAccountNum, fn ($q) => $q->where('bank_account_num', $bankAccountNum))
             ->orderBy('trans_date', 'asc')
             ->orderBy('trans_time', 'asc')
             ->get();
 
-        if ($prevTransactions->isEmpty()) return null;
+        if ($prevTransactions->isEmpty()) {
+            return null;
+        }
 
         // 시간순으로 순회하며 잔액 추적
         $balance = null;
         foreach ($prevTransactions as $tx) {
-            if (!$tx->is_manual && (float) $tx->balance != 0) {
+            if (! $tx->is_manual && (float) $tx->balance != 0) {
                 // API 데이터: 바로빌이 제공한 정확한 잔액 사용
                 $balance = (float) $tx->balance;
             } else {
@@ -1805,7 +1843,7 @@ private function mergeWithDedup(array $apiLogs, array $manualLogs): array
         foreach ($manualLogs as $mLog) {
             $key = implode('|', [
                 $mLog['bankAccountNum'] ?? '',
-                ($mLog['transDate'] ?? '') . ($mLog['transTime'] ?? ''),
+                ($mLog['transDate'] ?? '').($mLog['transTime'] ?? ''),
                 (int) ($mLog['deposit'] ?? 0),
                 (int) ($mLog['withdraw'] ?? 0),
             ]);
@@ -1819,13 +1857,14 @@ private function mergeWithDedup(array $apiLogs, array $manualLogs): array
         foreach ($apiLogs as $aLog) {
             $key = implode('|', [
                 $aLog['bankAccountNum'] ?? '',
-                ($aLog['transDate'] ?? '') . ($aLog['transTime'] ?? ''),
+                ($aLog['transDate'] ?? '').($aLog['transTime'] ?? ''),
                 (int) ($aLog['deposit'] ?? 0),
                 (int) ($aLog['withdraw'] ?? 0),
             ]);
             if (isset($manualKeys[$key])) {
                 $removedDeposit += (float) ($aLog['deposit'] ?? 0);
                 $removedWithdraw += (float) ($aLog['withdraw'] ?? 0);
+
                 continue; // 수동 거래가 우선, API 거래 스킵
             }
             $dedupedApiLogs[] = $aLog;
@@ -1848,14 +1887,16 @@ private function mergeWithDedup(array $apiLogs, array $manualLogs): array
 
     private function recalcManualBalances(array $logs, ?float $baseBalance = null): array
     {
-        if (empty($logs)) return $logs;
+        if (empty($logs)) {
+            return $logs;
+        }
 
         // 시간순(ASC)으로 뒤집어서 순차 처리
         $logs = array_reverse($logs);
 
         $prevBalance = $baseBalance;
         foreach ($logs as &$log) {
-            if (!empty($log['isManual'])) {
+            if (! empty($log['isManual'])) {
                 $deposit = (float) ($log['deposit'] ?? 0);
                 $withdraw = (float) ($log['withdraw'] ?? 0);
                 $newBalance = ($prevBalance !== null ? $prevBalance : 0) + $deposit - $withdraw;
@@ -1879,14 +1920,14 @@ private function convertManualToLogs($manualTransactions): array
         $totalDeposit = 0;
         $totalWithdraw = 0;
 
-        if (!$manualTransactions || $manualTransactions->isEmpty()) {
+        if (! $manualTransactions || $manualTransactions->isEmpty()) {
             return [
                 'logs' => [],
                 'summary' => [
                     'totalDeposit' => 0,
                     'totalWithdraw' => 0,
                     'count' => 0,
-                ]
+                ],
             ];
         }
 
@@ -1899,19 +1940,21 @@ private function convertManualToLogs($manualTransactions): array
 
             $transDt = $t->trans_dt ?? '';
             $dateTime = '';
-            if (!empty($transDt) && strlen($transDt) >= 8) {
-                $dateTime = substr($transDt, 0, 4) . '-' . substr($transDt, 4, 2) . '-' . substr($transDt, 6, 2);
+            if (! empty($transDt) && strlen($transDt) >= 8) {
+                $dateTime = substr($transDt, 0, 4).'-'.substr($transDt, 4, 2).'-'.substr($transDt, 6, 2);
                 if (strlen($transDt) >= 14) {
-                    $dateTime .= ' ' . substr($transDt, 8, 2) . ':' . substr($transDt, 10, 2) . ':' . substr($transDt, 12, 2);
+                    $dateTime .= ' '.substr($transDt, 8, 2).':'.substr($transDt, 10, 2).':'.substr($transDt, 12, 2);
                 }
             }
 
+            $summary = $t->summary ?? '';
             $uniqueKey = implode('|', [
                 $t->bank_account_num,
                 $transDt,
                 (int) $deposit,
                 (int) $withdraw,
                 (int) $balance,
+                $summary,
             ]);
 
             $logs[] = [
@@ -1926,8 +1969,8 @@ private function convertManualToLogs($manualTransactions): array
                 'withdrawFormatted' => number_format($withdraw),
                 'balance' => $balance,
                 'balanceFormatted' => number_format($balance),
-                'summary' => $t->summary ?? '',
-                'originalSummary' => $t->summary ?? '',
+                'summary' => $summary,
+                'originalSummary' => $summary,
                 'cast' => $t->cast ?? '',
                 'originalCast' => $t->cast ?? '',
                 'memo' => $t->memo ?? '',
@@ -1950,7 +1993,7 @@ private function convertManualToLogs($manualTransactions): array
                 'totalDeposit' => $totalDeposit,
                 'totalWithdraw' => $totalWithdraw,
                 'count' => count($logs),
-            ]
+            ],
         ];
     }
 
@@ -1959,32 +2002,32 @@ private function convertManualToLogs($manualTransactions): array
      */
     private function callSoap(string $method, array $params = []): array
     {
-        if (!$this->soapClient) {
+        if (! $this->soapClient) {
             return [
                 'success' => false,
-                'error' => '바로빌 SOAP 클라이언트가 초기화되지 않았습니다.'
+                'error' => '바로빌 SOAP 클라이언트가 초기화되지 않았습니다.',
             ];
         }
 
-        if (empty($this->certKey) && !$this->isTestMode) {
+        if (empty($this->certKey) && ! $this->isTestMode) {
             return [
                 'success' => false,
-                'error' => 'CERTKEY가 설정되지 않았습니다.'
+                'error' => 'CERTKEY가 설정되지 않았습니다.',
             ];
         }
 
         if (empty($this->corpNum)) {
             return [
                 'success' => false,
-                'error' => '사업자번호가 설정되지 않았습니다.'
+                'error' => '사업자번호가 설정되지 않았습니다.',
             ];
         }
 
         // CERTKEY와 CorpNum 자동 추가
-        if (!isset($params['CERTKEY'])) {
+        if (! isset($params['CERTKEY'])) {
             $params['CERTKEY'] = $this->certKey ?? '';
         }
-        if (!isset($params['CorpNum'])) {
+        if (! isset($params['CorpNum'])) {
             $params['CorpNum'] = $this->corpNum;
         }
 
@@ -1992,7 +2035,7 @@ private function callSoap(string $method, array $params = []): array
             Log::info("바로빌 계좌 API 호출 - Method: {$method}, CorpNum: {$this->corpNum}");
 
             $result = $this->soapClient->$method($params);
-            $resultProperty = $method . 'Result';
+            $resultProperty = $method.'Result';
 
             if (isset($result->$resultProperty)) {
                 $resultData = $result->$resultProperty;
@@ -2001,33 +2044,35 @@ private function callSoap(string $method, array $params = []): array
                 if (is_numeric($resultData) && $resultData < 0) {
                     return [
                         'success' => false,
-                        'error' => $this->getErrorMessage((int)$resultData),
-                        'error_code' => (int)$resultData
+                        'error' => $this->getErrorMessage((int) $resultData),
+                        'error_code' => (int) $resultData,
                     ];
                 }
 
                 return [
                     'success' => true,
-                    'data' => $resultData
+                    'data' => $resultData,
                 ];
             }
 
             return [
                 'success' => true,
-                'data' => $result
+                'data' => $result,
             ];
         } catch (\SoapFault $e) {
-            Log::error('바로빌 SOAP 오류: ' . $e->getMessage());
+            Log::error('바로빌 SOAP 오류: '.$e->getMessage());
+
             return [
                 'success' => false,
-                'error' => 'SOAP 오류: ' . $e->getMessage(),
-                'error_code' => $e->getCode()
+                'error' => 'SOAP 오류: '.$e->getMessage(),
+                'error_code' => $e->getCode(),
             ];
         } catch (\Throwable $e) {
-            Log::error('바로빌 API 호출 오류: ' . $e->getMessage());
+            Log::error('바로빌 API 호출 오류: '.$e->getMessage());
+
             return [
                 'success' => false,
-                'error' => 'API 호출 오류: ' . $e->getMessage()
+                'error' => 'API 호출 오류: '.$e->getMessage(),
             ];
         }
     }
diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index b30a5451..26cdfffc 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -3,11 +3,11 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
+use App\Models\Barobill\AccountCode;
 use App\Models\Barobill\BankTransaction;
 use App\Models\Finance\JournalEntry;
 use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\TradingPartner;
-use App\Models\Barobill\AccountCode;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\DB;
@@ -224,7 +224,7 @@ public function store(Request $request): JsonResponse
 
         return response()->json([
             'success' => false,
-            'message' => '전표 저장 실패: ' . $lastError->getMessage(),
+            'message' => '전표 저장 실패: '.$lastError->getMessage(),
         ], 500);
     }
 
@@ -399,7 +399,7 @@ public function bankTransactions(Request $request): JsonResponse
             $accountNum = $request->input('accountNum', '');
 
             // barobill_bank_transactions 테이블에서 직접 조회 (중복 제거)
-            $normalizedAccNum = !empty($accountNum) ? str_replace('-', '', $accountNum) : null;
+            $normalizedAccNum = ! empty($accountNum) ? str_replace('-', '', $accountNum) : null;
 
             $dedupQuery = BankTransaction::where('tenant_id', $tenantId)
                 ->whereBetween('trans_date', [$startDate, $endDate]);
@@ -462,16 +462,29 @@ public function bankTransactions(Request $request): JsonResponse
             $journaledKeys = JournalEntry::getJournaledSourceKeys($tenantId, 'bank_transaction', $uniqueKeys);
             $journaledKeysMap = array_flip($journaledKeys);
 
-            // 분개된 전표 ID도 조회
+            // 분개된 전표 ID도 조회 (레거시 키 포함)
             $journalMap = [];
-            if (!empty($journaledKeys)) {
+            if (! empty($journaledKeys)) {
+                // 새 키 + 레거시 키 모두 검색
+                $allSearchKeys = $journaledKeys;
+                $legacyMap = [];
+                foreach ($journaledKeys as $key) {
+                    $parts = explode('|', $key);
+                    if (count($parts) === 6) {
+                        $legacyKey = implode('|', array_slice($parts, 0, 5));
+                        $allSearchKeys[] = $legacyKey;
+                        $legacyMap[$legacyKey] = $key;
+                    }
+                }
+
                 $journals = JournalEntry::where('tenant_id', $tenantId)
                     ->where('source_type', 'bank_transaction')
-                    ->whereIn('source_key', $journaledKeys)
+                    ->whereIn('source_key', array_unique($allSearchKeys))
                     ->select('id', 'source_key', 'entry_no')
                     ->get();
                 foreach ($journals as $j) {
-                    $journalMap[$j->source_key] = ['id' => $j->id, 'entry_no' => $j->entry_no];
+                    $mappedKey = $legacyMap[$j->source_key] ?? $j->source_key;
+                    $journalMap[$mappedKey] = ['id' => $j->id, 'entry_no' => $j->entry_no];
                 }
             }
 
@@ -514,10 +527,11 @@ public function bankTransactions(Request $request): JsonResponse
                 ],
             ]);
         } catch (\Throwable $e) {
-            Log::error('은행거래 목록 조회 오류: ' . $e->getMessage());
+            Log::error('은행거래 목록 조회 오류: '.$e->getMessage());
+
             return response()->json([
                 'success' => false,
-                'message' => '은행거래 목록 조회 실패: ' . $e->getMessage(),
+                'message' => '은행거래 목록 조회 실패: '.$e->getMessage(),
             ], 500);
         }
     }
@@ -560,7 +574,7 @@ public function storeFromBank(Request $request): JsonResponse
         if ($existing) {
             return response()->json([
                 'success' => false,
-                'message' => '이미 분개가 완료된 거래입니다. (전표번호: ' . $existing->entry_no . ')',
+                'message' => '이미 분개가 완료된 거래입니다. (전표번호: '.$existing->entry_no.')',
             ], 422);
         }
 
@@ -621,11 +635,11 @@ public function storeFromBank(Request $request): JsonResponse
             }
         }
 
-        Log::error('은행거래 분개 저장 오류: ' . $lastError->getMessage());
+        Log::error('은행거래 분개 저장 오류: '.$lastError->getMessage());
 
         return response()->json([
             'success' => false,
-            'message' => '분개 저장 실패: ' . $lastError->getMessage(),
+            'message' => '분개 저장 실패: '.$lastError->getMessage(),
         ], 500);
     }
 
@@ -637,17 +651,24 @@ public function bankJournals(Request $request): JsonResponse
         $tenantId = session('selected_tenant_id', 1);
         $sourceKey = $request->get('source_key');
 
-        if (!$sourceKey) {
+        if (! $sourceKey) {
             return response()->json(['success' => false, 'message' => 'source_key가 필요합니다.'], 422);
         }
 
+        // 레거시(summary 미포함) 형식과 신규(summary 포함) 형식 모두 매칭
+        $keys = [$sourceKey];
+        $parts = explode('|', $sourceKey);
+        if (count($parts) === 6) {
+            $keys[] = implode('|', array_slice($parts, 0, 5));
+        }
+
         $entry = JournalEntry::forTenant($tenantId)
             ->where('source_type', 'bank_transaction')
-            ->where('source_key', $sourceKey)
+            ->whereIn('source_key', $keys)
             ->with('lines')
             ->first();
 
-        if (!$entry) {
+        if (! $entry) {
             return response()->json(['success' => true, 'data' => null]);
         }
 
@@ -729,7 +750,7 @@ private function getPreviousBalances(int $tenantId, string $startDate, ?string $
         $balances = [];
         foreach ($transactions as $tx) {
             $accNum = $tx->bank_account_num;
-            if (!$tx->is_manual && (float) $tx->balance != 0) {
+            if (! $tx->is_manual && (float) $tx->balance != 0) {
                 // API 데이터: 바로빌이 제공한 잔액을 앵커로 사용
                 $balances[$accNum] = (float) $tx->balance;
             } else {
@@ -797,7 +818,7 @@ public function accountCodeStore(Request $request): JsonResponse
     public function accountCodeUpdate(Request $request, int $id): JsonResponse
     {
         $accountCode = AccountCode::find($id);
-        if (!$accountCode) {
+        if (! $accountCode) {
             return response()->json(['success' => false, 'error' => '계정과목을 찾을 수 없습니다.'], 404);
         }
 
@@ -829,7 +850,7 @@ public function accountCodeUpdate(Request $request, int $id): JsonResponse
     public function accountCodeDestroy(int $id): JsonResponse
     {
         $accountCode = AccountCode::find($id);
-        if (!$accountCode) {
+        if (! $accountCode) {
             return response()->json(['success' => false, 'error' => '계정과목을 찾을 수 없습니다.'], 404);
         }
 
diff --git a/app/Models/Barobill/BankTransaction.php b/app/Models/Barobill/BankTransaction.php
index c9833a5e..242491d3 100644
--- a/app/Models/Barobill/BankTransaction.php
+++ b/app/Models/Barobill/BankTransaction.php
@@ -2,9 +2,9 @@
 
 namespace App\Models\Barobill;
 
+use App\Models\Tenants\Tenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use App\Models\Tenants\Tenant;
 
 /**
  * 바로빌 계좌 입출금 내역 모델
@@ -61,6 +61,7 @@ public function getUniqueKeyAttribute(): string
             (int) $this->deposit,
             (int) $this->withdraw,
             (int) $this->balance,
+            $this->summary ?? '',
         ]);
     }
 
@@ -70,7 +71,7 @@ public function getUniqueKeyAttribute(): string
     public static function generateUniqueKey(array $log): string
     {
         // trans_dt 생성: transDate + transTime
-        $transDt = ($log['transDate'] ?? '') . ($log['transTime'] ?? '');
+        $transDt = ($log['transDate'] ?? '').($log['transTime'] ?? '');
 
         return implode('|', [
             $log['bankAccountNum'] ?? '',
@@ -78,6 +79,7 @@ public static function generateUniqueKey(array $log): string
             $log['deposit'] ?? 0,
             $log['withdraw'] ?? 0,
             $log['balance'] ?? 0,
+            $log['summary'] ?? '',
         ]);
     }
 
@@ -110,6 +112,6 @@ public static function getByDateRange(int $tenantId, string $startDate, string $
             $query->where('bank_account_num', $accountNum);
         }
 
-        return $query->get()->keyBy(fn($item) => $item->unique_key);
+        return $query->get()->keyBy(fn ($item) => $item->unique_key);
     }
 }
diff --git a/app/Models/Barobill/BankTransactionOverride.php b/app/Models/Barobill/BankTransactionOverride.php
index f370f4d3..2dd49a01 100644
--- a/app/Models/Barobill/BankTransactionOverride.php
+++ b/app/Models/Barobill/BankTransactionOverride.php
@@ -37,6 +37,8 @@ public function scopeByUniqueKey($query, string $uniqueKey)
 
     /**
      * 여러 고유키에 대한 오버라이드 조회
+     * 레거시(summary 미포함) 형식과 신규(summary 포함) 형식 모두 매칭
+     *
      * @return Collection<string, self> key가 unique_key인 컬렉션
      */
     public static function getByUniqueKeys(int $tenantId, array $uniqueKeys): Collection
@@ -45,10 +47,26 @@ public static function getByUniqueKeys(int $tenantId, array $uniqueKeys): Collec
             return collect();
         }
 
-        return static::forTenant($tenantId)
-            ->whereIn('unique_key', $uniqueKeys)
-            ->get()
-            ->keyBy('unique_key');
+        // 레거시 키도 함께 검색
+        $allKeys = $uniqueKeys;
+        $legacyToNewMap = [];
+        foreach ($uniqueKeys as $key) {
+            $parts = explode('|', $key);
+            if (count($parts) === 6) {
+                $legacyKey = implode('|', array_slice($parts, 0, 5));
+                $allKeys[] = $legacyKey;
+                $legacyToNewMap[$legacyKey] = $key;
+            }
+        }
+
+        $results = static::forTenant($tenantId)
+            ->whereIn('unique_key', array_unique($allKeys))
+            ->get();
+
+        // 레거시 키로 매칭된 것을 새 키로 리맵하여 keyBy
+        return $results->keyBy(function ($item) use ($legacyToNewMap) {
+            return $legacyToNewMap[$item->unique_key] ?? $item->unique_key;
+        });
     }
 
     /**
@@ -63,6 +81,7 @@ public static function saveOverride(
         // 둘 다 null이거나 빈 문자열이면 기존 레코드 삭제
         if (empty($modifiedSummary) && empty($modifiedCast)) {
             static::forTenant($tenantId)->byUniqueKey($uniqueKey)->delete();
+
             return null;
         }
 
diff --git a/app/Models/Finance/JournalEntry.php b/app/Models/Finance/JournalEntry.php
index c6367de9..d60bffc6 100644
--- a/app/Models/Finance/JournalEntry.php
+++ b/app/Models/Finance/JournalEntry.php
@@ -45,6 +45,7 @@ public function scopeForTenant($query, $tenantId)
 
     /**
      * 분개 완료된 source_key 일괄 조회
+     * 레거시(summary 미포함) 형식과 신규(summary 포함) 형식 모두 매칭
      */
     public static function getJournaledSourceKeys(int $tenantId, string $sourceType, array $sourceKeys): array
     {
@@ -52,21 +53,52 @@ public static function getJournaledSourceKeys(int $tenantId, string $sourceType,
             return [];
         }
 
-        return static::where('tenant_id', $tenantId)
+        // 레거시 키도 함께 검색 (새 키에서 마지막 |summary 부분 제거)
+        $allKeys = $sourceKeys;
+        $legacyToNewMap = [];
+        foreach ($sourceKeys as $key) {
+            $parts = explode('|', $key);
+            if (count($parts) === 6) {
+                $legacyKey = implode('|', array_slice($parts, 0, 5));
+                $allKeys[] = $legacyKey;
+                $legacyToNewMap[$legacyKey] = $key;
+            }
+        }
+
+        $found = static::where('tenant_id', $tenantId)
             ->where('source_type', $sourceType)
-            ->whereIn('source_key', $sourceKeys)
+            ->whereIn('source_key', array_unique($allKeys))
             ->pluck('source_key')
             ->toArray();
+
+        // 레거시 키로 매칭된 것을 새 키 형식으로 변환하여 반환
+        $result = [];
+        foreach ($found as $key) {
+            if (in_array($key, $sourceKeys)) {
+                $result[] = $key;
+            } elseif (isset($legacyToNewMap[$key])) {
+                $result[] = $legacyToNewMap[$key];
+            }
+        }
+
+        return array_unique($result);
     }
 
     /**
      * source_key로 분개 전표 조회 (ID 포함)
+     * 레거시(summary 미포함) 형식과 신규(summary 포함) 형식 모두 매칭
      */
     public static function getJournalBySourceKey(int $tenantId, string $sourceType, string $sourceKey)
     {
+        $keys = [$sourceKey];
+        $parts = explode('|', $sourceKey);
+        if (count($parts) === 6) {
+            $keys[] = implode('|', array_slice($parts, 0, 5));
+        }
+
         return static::where('tenant_id', $tenantId)
             ->where('source_type', $sourceType)
-            ->where('source_key', $sourceKey)
+            ->whereIn('source_key', $keys)
             ->first();
     }
 
@@ -81,7 +113,7 @@ public static function generateEntryNo($tenantId, $date)
         // withTrashed: soft-deleted 레코드도 포함하여 채번 (DB unique 제약 충돌 방지)
         $last = static::withTrashed()
             ->where('tenant_id', $tenantId)
-            ->where('entry_no', 'like', $prefix . '%')
+            ->where('entry_no', 'like', $prefix.'%')
             ->lockForUpdate()
             ->orderByDesc('entry_no')
             ->value('entry_no');
@@ -92,6 +124,6 @@ public static function generateEntryNo($tenantId, $date)
             $seq = 1;
         }
 
-        return $prefix . str_pad($seq, 3, '0', STR_PAD_LEFT);
+        return $prefix.str_pad($seq, 3, '0', STR_PAD_LEFT);
     }
 }