diff --git a/app/Http/Controllers/Finance/IncomeStatementController.php b/app/Http/Controllers/Finance/IncomeStatementController.php
index 32d8b4f4..50f89316 100644
--- a/app/Http/Controllers/Finance/IncomeStatementController.php
+++ b/app/Http/Controllers/Finance/IncomeStatementController.php
@@ -11,16 +11,18 @@
 class IncomeStatementController extends Controller
 {
     // 손익계산서 항목 구조 (한국 일반기업회계기준)
+    // sub_categories: DB account_codes.sub_category 값 매핑 (배열 = 복수 sub_category 합산)
+    // tax_codes: 특정 계정코드를 별도 항목으로 분리 (법인세/소득세)
     private const PL_STRUCTURE = [
-        ['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'sales'],
-        ['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'cost_of_sales'],
+        ['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['sales_revenue']],
+        ['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['cogs', 'construction_cost']],
         ['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
-        ['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'sga'],
+        ['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['selling_admin']],
         ['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
-        ['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_category' => 'non_operating'],
-        ['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'non_operating'],
+        ['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['other_revenue']],
+        ['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['other_expense'], 'exclude_codes' => ['99800', '99900']],
         ['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
-        ['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'sub_category' => 'tax'],
+        ['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'tax_codes' => ['99800', '99900']],
         ['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
     ];
 
@@ -78,8 +80,23 @@ public function data(Request $request): JsonResponse
 
             if ($item['type'] === 'sum') {
                 $relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
-                    return $ac->category === $item['category']
-                        && $ac->sub_category === ($item['sub_category'] ?? null);
+                    // tax_codes: 특정 계정코드만 포함 (법인세/소득세)
+                    if (! empty($item['tax_codes'])) {
+                        return in_array($ac->code, $item['tax_codes']);
+                    }
+
+                    // sub_categories 배열로 매칭
+                    $subCategories = $item['sub_categories'] ?? [];
+                    if ($ac->category !== $item['category'] || ! in_array($ac->sub_category, $subCategories)) {
+                        return false;
+                    }
+
+                    // exclude_codes: 특정 계정코드 제외 (영업외비용에서 법인세 제외)
+                    if (! empty($item['exclude_codes']) && in_array($ac->code, $item['exclude_codes'])) {
+                        return false;
+                    }
+
+                    return true;
                 });
 
                 $currentTotal = 0;