diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 9c65c7cc..72e27dd4 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -195,10 +195,21 @@ public function index(Request $request): JsonResponse
             ->concat($manualRecords)
             ->values();
 
-        $hometaxSalesSupply = $hometaxSalesRecords->sum('supplyAmount');
-        $hometaxSalesVat = $hometaxSalesRecords->sum('vatAmount');
-        $hometaxPurchaseSupply = $hometaxPurchaseRecords->sum('supplyAmount');
-        $hometaxPurchaseVat = $hometaxPurchaseRecords->sum('vatAmount');
+        // 홈택스 매출 (과세 + 영세만, 면세 제외)
+        $hometaxSalesTaxable = $hometaxSalesRecords->whereIn('taxType', ['taxable', 'zero_rated']);
+        $hometaxSalesSupply = $hometaxSalesTaxable->sum('supplyAmount');
+        $hometaxSalesVat = $hometaxSalesTaxable->sum('vatAmount');
+
+        // 홈택스 매입 세금계산서 (과세 + 영세만, 면세 제외)
+        $hometaxPurchaseTaxable = $hometaxPurchaseRecords->whereIn('taxType', ['taxable', 'zero_rated']);
+        $hometaxPurchaseSupply = $hometaxPurchaseTaxable->sum('supplyAmount');
+        $hometaxPurchaseVat = $hometaxPurchaseTaxable->sum('vatAmount');
+
+        // 홈택스 면세 계산서 (매입 + 매출 모두)
+        $exemptSalesSupply = $hometaxSalesRecords->where('taxType', 'exempt')->sum('supplyAmount');
+        $exemptPurchaseSupply = $hometaxPurchaseRecords->where('taxType', 'exempt')->sum('supplyAmount');
+        $exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply;
+
         $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
         $cardPurchaseVat = $cardRecords->sum('vatAmount');
         $manualSalesSupply = $manualRecords->where('type', 'sales')->sum('supplyAmount');
@@ -213,6 +224,7 @@ public function index(Request $request): JsonResponse
             'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
             'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
             'hometaxPurchaseVat' => $hometaxPurchaseVat,
+            'exemptSupply' => $exemptSupply,  // 면세 계산서 공급가액
             'cardPurchaseSupply' => $cardPurchaseSupply,
             'cardPurchaseVat' => $cardPurchaseVat,
             'total' => $allRecords->count(),
diff --git a/resources/views/finance/vat.blade.php b/resources/views/finance/vat.blade.php
index 117801fa..fd3e3420 100644
--- a/resources/views/finance/vat.blade.php
+++ b/resources/views/finance/vat.blade.php
@@ -49,7 +49,7 @@
 
 function VatManagement() {
     const [vatRecords, setVatRecords] = useState([]);
-    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
+    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, exemptSupply: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
     const [periods, setPeriods] = useState([]);
     const [loading, setLoading] = useState(true);
     const [saving, setSaving] = useState(false);
@@ -170,6 +170,7 @@ function VatManagement() {
     const purchaseSupply = stats.purchaseSupply || 0;
     const hometaxPurchaseSupply = stats.hometaxPurchaseSupply || 0;
     const hometaxPurchaseVat = stats.hometaxPurchaseVat || 0;
+    const exemptSupply = stats.exemptSupply || 0;
     const cardPurchaseSupply = stats.cardPurchaseSupply || 0;
     const cardPurchaseVat = stats.cardPurchaseVat || 0;
     const netVat = salesVat - purchaseVat;
@@ -363,7 +364,7 @@ function VatManagement() {
                     </thead>
                     <tbody>
                         <tr className="border-b border-gray-100">
-                            <td className="px-6 py-3 text-sm">매출</td>
+                            <td className="px-6 py-3 text-sm">매출(세금계산서)</td>
                             <td className="px-6 py-3 text-sm text-right">{formatCurrency(salesSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(salesVat)}원</td>
                         </tr>
@@ -372,6 +373,11 @@ function VatManagement() {
                             <td className="px-6 py-3 text-sm text-right">{formatCurrency(hometaxPurchaseSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-pink-600 font-medium">({formatCurrency(hometaxPurchaseVat)}원)</td>
                         </tr>
+                        <tr className="border-b border-gray-100 bg-gray-50/50">
+                            <td className="px-6 py-3 text-sm text-gray-600">계산서(면세)</td>
+                            <td className="px-6 py-3 text-sm text-right text-gray-600">{formatCurrency(exemptSupply)}원</td>
+                            <td className="px-6 py-3 text-sm text-right text-gray-400">-</td>
+                        </tr>
                         <tr className="border-b border-gray-100 bg-purple-50/50">
                             <td className="px-6 py-3 text-sm text-purple-700">매입(카드)</td>
                             <td className="px-6 py-3 text-sm text-right text-purple-600">{formatCurrency(cardPurchaseSupply)}원</td>