diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index c8cb9d2c..3da24b19 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -333,10 +333,18 @@ public function update(Request $request, int $id): JsonResponse
     }
 
     /**
-     * 전표 삭제 (soft delete)
+     * 전표 삭제 (soft delete) — 관리자 이상만 가능
      */
     public function destroy(int $id): JsonResponse
     {
+        $user = auth()->user();
+        if (! $user || ! $user->isAdmin()) {
+            return response()->json([
+                'success' => false,
+                'message' => '전표 삭제는 관리자만 가능합니다.',
+            ], 403);
+        }
+
         $tenantId = session('selected_tenant_id', 1);
         $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
         $entry->delete();
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index 353f8d02..6812b5ab 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -16,6 +16,9 @@
 @push('scripts')
 @include('partials.react-cdn')
 <script src="https://unpkg.com/lucide@0.469.0?v={{ time() }}"></script>
+<script>
+    window.__IS_ADMIN = {{ auth()->user()->isAdmin() ? 'true' : 'false' }};
+</script>
 @verbatim
 <script type="text/babel">
 const { useState, useRef, useEffect, useCallback } = React;
@@ -1141,6 +1144,28 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
     const allJournaledCount = (journalStats.journaledCount || 0) + (cardJournalStats.journaledCount || 0);
     const allUnjournaledCount = (journalStats.unjournaledCount || 0) + (cardJournalStats.unjournaledCount || 0);
 
+    const isAdmin = window.__IS_ADMIN === true;
+
+    const handleDeleteEntry = async (journalId, description) => {
+        if (!journalId) return;
+        if (!confirm(`"${description}" 전표를 삭제하시겠습니까?`)) return;
+        try {
+            const res = await fetch(`/finance/journal-entries/${journalId}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': CSRF_TOKEN },
+            });
+            const data = await res.json();
+            if (data.success) {
+                notify('전표가 삭제되었습니다.', 'success');
+                fetchData();
+            } else {
+                notify(data.message || '삭제 실패', 'error');
+            }
+        } catch (err) {
+            notify('삭제 중 오류가 발생했습니다.', 'error');
+        }
+    };
+
     const handleJournal = (tx) => {
         setModalTransaction(tx);
         setShowJournalModal(true);
@@ -1392,15 +1417,31 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
                                                     <Lock className="w-4 h-4" />
                                                 </span>
                                             ) : row.type === 'bank' && row.hasJournal ? (
-                                                <button onClick={() => onEdit(row.journalId)}
-                                                    className="p-1 text-stone-300 group-hover:text-emerald-500 hover:bg-emerald-50 rounded transition-colors" title="수정">
-                                                    <Edit3 className="w-4 h-4" />
-                                                </button>
+                                                <div className="flex items-center justify-center gap-0.5">
+                                                    <button onClick={() => onEdit(row.journalId)}
+                                                        className="p-1 text-stone-300 group-hover:text-emerald-500 hover:bg-emerald-50 rounded transition-colors" title="수정">
+                                                        <Edit3 className="w-4 h-4" />
+                                                    </button>
+                                                    {isAdmin && (
+                                                        <button onClick={() => handleDeleteEntry(row.journalId, row.description)}
+                                                            className="p-1 text-stone-300 group-hover:text-red-400 hover:bg-red-50 rounded transition-colors" title="삭제">
+                                                            <Trash2 className="w-4 h-4" />
+                                                        </button>
+                                                    )}
+                                                </div>
                                             ) : row.type === 'manual' && row.hasJournal ? (
-                                                <button onClick={() => onEdit(row.journalId)}
-                                                    className="p-1 text-stone-300 group-hover:text-emerald-500 hover:bg-emerald-50 rounded transition-colors" title="수정">
-                                                    <Edit3 className="w-4 h-4" />
-                                                </button>
+                                                <div className="flex items-center justify-center gap-0.5">
+                                                    <button onClick={() => onEdit(row.journalId)}
+                                                        className="p-1 text-stone-300 group-hover:text-emerald-500 hover:bg-emerald-50 rounded transition-colors" title="수정">
+                                                        <Edit3 className="w-4 h-4" />
+                                                    </button>
+                                                    {isAdmin && (
+                                                        <button onClick={() => handleDeleteEntry(row.journalId, row.description)}
+                                                            className="p-1 text-stone-300 group-hover:text-red-400 hover:bg-red-50 rounded transition-colors" title="삭제">
+                                                            <Trash2 className="w-4 h-4" />
+                                                        </button>
+                                                    )}
+                                                </div>
                                             ) : null}
                                         </td>
                                     </tr>