diff --git a/app/Http/Controllers/Finance/AccountLedgerController.php b/app/Http/Controllers/Finance/AccountLedgerController.php
index a3e9513b..32ec071f 100644
--- a/app/Http/Controllers/Finance/AccountLedgerController.php
+++ b/app/Http/Controllers/Finance/AccountLedgerController.php
@@ -76,21 +76,44 @@ public function list(Request $request): JsonResponse
             ->orderBy('je.entry_date')
             ->get();
 
-        // 분리 전표가 있는 원본 카드 전표 제외 (중복 방지)
-        $splitBaseKeys = $allLines
-            ->filter(fn ($l) => $l->source_type === 'ecard_transaction' && $l->source_key && str_contains($l->source_key, '|split:'))
-            ->map(fn ($l) => explode('|split:', $l->source_key)[0])
-            ->unique()
-            ->all();
+        // 유효하지 않은 분리 전표 + 원본 전표 중복 제거
+        $ecardSplitLines = $allLines->filter(
+            fn ($l) => $l->source_type === 'ecard_transaction' && $l->source_key && str_contains($l->source_key, '|split:')
+        );
 
-        if (! empty($splitBaseKeys)) {
-            $allLines = $allLines->filter(function ($l) use ($splitBaseKeys) {
+        if ($ecardSplitLines->isNotEmpty()) {
+            // 현재 유효한 split ID 조회
+            $splitBaseKeys = $ecardSplitLines
+                ->map(fn ($l) => explode('|split:', $l->source_key)[0])
+                ->unique()
+                ->all();
+
+            $validSplitIds = DB::table('barobill_card_transaction_splits')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('original_unique_key', $splitBaseKeys)
+                ->pluck('id')
+                ->all();
+
+            $validSplitSuffixes = array_map(fn ($id) => '|split:'.$id, $validSplitIds);
+
+            $allLines = $allLines->filter(function ($l) use ($splitBaseKeys, $validSplitSuffixes) {
                 if ($l->source_type !== 'ecard_transaction' || ! $l->source_key) {
                     return true;
                 }
 
-                // 분리 전표가 존재하면 원본(non-split) 전표는 제외
-                return str_contains($l->source_key, '|split:') || ! in_array($l->source_key, $splitBaseKeys);
+                if (str_contains($l->source_key, '|split:')) {
+                    // 분리 전표: 현재 유효한 split ID만 유지
+                    foreach ($validSplitSuffixes as $suffix) {
+                        if (str_ends_with($l->source_key, $suffix)) {
+                            return true;
+                        }
+                    }
+
+                    return false;
+                }
+
+                // 원본(non-split) 전표: 분리 전표가 존재하면 제외
+                return ! in_array($l->source_key, $splitBaseKeys);
             })->values();
         }
 
diff --git a/app/Models/Barobill/CardTransactionSplit.php b/app/Models/Barobill/CardTransactionSplit.php
index e7e731cc..46863c26 100644
--- a/app/Models/Barobill/CardTransactionSplit.php
+++ b/app/Models/Barobill/CardTransactionSplit.php
@@ -92,7 +92,20 @@ public static function getByUniqueKey(int $tenantId, string $uniqueKey): \Illumi
      */
     public static function saveSplits(int $tenantId, string $uniqueKey, array $originalData, array $splits): void
     {
-        // 기존 분개 삭제
+        // 기존 split의 분개 전표도 삭제 (재분리 시 이전 분개 잔존 방지)
+        $oldSplitIds = self::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->pluck('id');
+
+        if ($oldSplitIds->isNotEmpty()) {
+            $oldSourceKeys = $oldSplitIds->map(fn ($id) => $uniqueKey.'|split:'.$id)->all();
+            \App\Models\Finance\JournalEntry::where('tenant_id', $tenantId)
+                ->where('source_type', 'ecard_transaction')
+                ->whereIn('source_key', $oldSourceKeys)
+                ->delete();
+        }
+
+        // 기존 분리 삭제
         self::where('tenant_id', $tenantId)
             ->where('original_unique_key', $uniqueKey)
             ->delete();