diff --git a/resources/views/finance/vat.blade.php b/resources/views/finance/vat.blade.php
index adf8296a..16fec516 100644
--- a/resources/views/finance/vat.blade.php
+++ b/resources/views/finance/vat.blade.php
@@ -157,10 +157,10 @@ function VatManagement() {
         if (!matchesSearch || !matchesTaxType || !matchesStatus) return false;
 
         if (filterType === 'all') return true;
-        if (filterType === 'hometax_sales') return item.source === 'hometax' && item.type === 'sales';
-        if (filterType === 'hometax_purchase') return item.source === 'hometax' && item.type === 'purchase';
+        if (filterType === 'hometax_sales') return item.type === 'sales' && item.taxType !== 'exempt';
+        if (filterType === 'hometax_purchase') return item.source === 'hometax' && item.type === 'purchase' && item.taxType !== 'exempt';
+        if (filterType === 'exempt_purchase') return item.taxType === 'exempt';
         if (filterType === 'purchase_card') return item.source === 'card';
-        if (filterType === 'manual') return item.source === 'manual';
         return true;
     });
 
@@ -400,10 +400,10 @@ function VatManagement() {
                     </div>
                     <select value={filterType} onChange={(e) => setFilterType(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
                         <option value="all">전체 유형</option>
-                        <option value="hometax_sales">매출(홈택스)</option>
-                        <option value="hometax_purchase">매입(홈택스)</option>
+                        <option value="hometax_sales">매출(세금계산서)</option>
+                        <option value="hometax_purchase">매입(세금계산서)</option>
+                        <option value="exempt_purchase">매입(계산서)</option>
                         <option value="purchase_card">매입(카드)</option>
-                        <option value="manual">수동 입력</option>
                     </select>
                     <select value={filterTaxType} onChange={(e) => setFilterTaxType(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
                         <option value="all">전체 세금구분</option>