diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 65c481b3..2bd4a4f8 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -268,8 +268,13 @@ public function index(Request $request): JsonResponse
 
         // 확정(C) 기간이면 대응하는 예정(P)의 netVat를 계산
         if ($period && str_ends_with($period, 'C')) {
-            $prelimPeriod = substr($period, 0, -1) . 'P';
-            $stats['preliminaryVat'] = $this->calculatePeriodNetVat($tenantId, $prelimPeriod);
+            try {
+                $prelimPeriod = substr($period, 0, -1) . 'P';
+                $stats['preliminaryVat'] = $this->calculatePeriodNetVat($tenantId, $prelimPeriod);
+            } catch (\Throwable $e) {
+                \Log::warning('예정 세액 계산 실패: ' . $e->getMessage());
+                $stats['preliminaryVat'] = null;
+            }
         }
 
         // 사용 중인 기간 목록