diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 0f286819..9fc3335c 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -848,39 +848,23 @@ public function generateJournalEntry(Request $request): JsonResponse
             ];
         }
 
-        // 2~N. 공제항목: 양수→대변, 음수→차변 (환급으로 예수금 감소)
+        // 2~N. 공제항목: 모두 대변 처리 (음수 공제는 마이너스 대변)
         foreach ($deductionItems as [$amount, $partnerName, $desc]) {
             if ($amount == 0) {
                 continue;
             }
 
-            if ($amount > 0) {
-                // 양수: 대변 207 예수금 (원천징수)
-                $lines[] = [
-                    'dc_type' => 'credit',
-                    'account_code' => '207',
-                    'account_name' => $accountCodes['207'],
-                    'trading_partner_id' => $partners[$partnerName],
-                    'trading_partner_name' => $partnerName,
-                    'debit_amount' => 0,
-                    'credit_amount' => $amount,
-                    'description' => $desc,
-                    'line_no' => $lineNo++,
-                ];
-            } else {
-                // 음수: 차변 207 예수금 (환급)
-                $lines[] = [
-                    'dc_type' => 'debit',
-                    'account_code' => '207',
-                    'account_name' => $accountCodes['207'],
-                    'trading_partner_id' => $partners[$partnerName],
-                    'trading_partner_name' => $partnerName,
-                    'debit_amount' => abs($amount),
-                    'credit_amount' => 0,
-                    'description' => "{$desc} (환급)",
-                    'line_no' => $lineNo++,
-                ];
-            }
+            $lines[] = [
+                'dc_type' => 'credit',
+                'account_code' => '207',
+                'account_name' => $accountCodes['207'],
+                'trading_partner_id' => $partners[$partnerName],
+                'trading_partner_name' => $partnerName,
+                'debit_amount' => 0,
+                'credit_amount' => $amount,
+                'description' => $amount < 0 ? "{$desc} (환급)" : $desc,
+                'line_no' => $lineNo++,
+            ];
         }
 
         // 최종: 대변 205 미지급비용 / 임직원 — 실수령액 (DB 값)