diff --git a/app/Http/Controllers/Barobill/HometaxController.php b/app/Http/Controllers/Barobill/HometaxController.php
index 800e83f9..f0514b59 100644
--- a/app/Http/Controllers/Barobill/HometaxController.php
+++ b/app/Http/Controllers/Barobill/HometaxController.php
@@ -1423,7 +1423,7 @@ public function manualStore(Request $request): JsonResponse
                 'invoicee_corp_name' => 'nullable|string|max:200',
                 'invoicee_corp_num' => 'nullable|string|max:20',
                 'supply_amount' => 'required|numeric|min:0',
-                'tax_amount' => 'required|numeric|min:0',
+                'tax_amount' => 'nullable|numeric|min:0',
                 'item_name' => 'nullable|string|max:200',
                 'remark' => 'nullable|string|max:500',
                 'tax_type' => 'nullable|integer|in:1,2,3',
@@ -1436,7 +1436,6 @@ public function manualStore(Request $request): JsonResponse
                 'supply_amount.required' => '공급가액은 필수입니다.',
                 'supply_amount.numeric' => '공급가액은 숫자여야 합니다.',
                 'supply_amount.min' => '공급가액은 0 이상이어야 합니다.',
-                'tax_amount.required' => '세액은 필수입니다.',
                 'tax_amount.numeric' => '세액은 숫자여야 합니다.',
                 'tax_amount.min' => '세액은 0 이상이어야 합니다.',
             ]);
@@ -1455,7 +1454,8 @@ public function manualStore(Request $request): JsonResponse
             }
             $ntsConfirmNum = sprintf('MAN-%s-%03d', $dateStr, $seq);
 
-            $totalAmount = (float)$validated['supply_amount'] + (float)$validated['tax_amount'];
+            $taxAmount = (float)($validated['tax_amount'] ?? 0);
+            $totalAmount = (float)$validated['supply_amount'] + $taxAmount;
 
             $invoice = HometaxInvoice::create([
                 'tenant_id' => $tenantId,
@@ -1468,7 +1468,7 @@ public function manualStore(Request $request): JsonResponse
                 'invoicee_corp_name' => $validated['invoicee_corp_name'] ?? '',
                 'invoicee_corp_num' => $validated['invoicee_corp_num'] ?? '',
                 'supply_amount' => $validated['supply_amount'],
-                'tax_amount' => $validated['tax_amount'],
+                'tax_amount' => $taxAmount,
                 'total_amount' => $totalAmount,
                 'item_name' => $validated['item_name'] ?? '',
                 'remark' => $validated['remark'] ?? '',