diff --git a/app/Http/Controllers/Finance/AccountLedgerController.php b/app/Http/Controllers/Finance/AccountLedgerController.php
index bbbd0595..a3e9513b 100644
--- a/app/Http/Controllers/Finance/AccountLedgerController.php
+++ b/app/Http/Controllers/Finance/AccountLedgerController.php
@@ -76,6 +76,24 @@ 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:', $l->source_key)[0])
+            ->unique()
+            ->all();
+
+        if (! empty($splitBaseKeys)) {
+            $allLines = $allLines->filter(function ($l) use ($splitBaseKeys) {
+                if ($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);
+            })->values();
+        }
+
         // 카드거래 상세 조회
         $cardTxMap = $this->fetchCardTransactions($tenantId, $allLines);