diff --git a/app/Http/Controllers/Barobill/HometaxController.php b/app/Http/Controllers/Barobill/HometaxController.php
index 6ec35503..7d7293dd 100644
--- a/app/Http/Controllers/Barobill/HometaxController.php
+++ b/app/Http/Controllers/Barobill/HometaxController.php
@@ -9,6 +9,7 @@
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
+use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Facades\Log;
 use Illuminate\View\View;
 use Symfony\Component\HttpFoundation\StreamedResponse;
@@ -16,20 +17,19 @@
 /**
  * 바로빌 홈택스 매입/매출 조회 컨트롤러
  *
- * 홈택스에 신고된 세금계산서 및 현금영수증 내역을 조회합니다.
+ * 바로빌에서 발행/수신한 세금계산서 내역을 조회합니다.
  *
- * @see https://dev.barobill.co.kr/services/hometax
+ * @see https://dev.barobill.co.kr/docs/taxinvoice
  */
 class HometaxController extends Controller
 {
     /**
-     * 바로빌 SOAP 설정
+     * 바로빌 설정
      */
     private ?string $certKey = null;
     private ?string $corpNum = null;
     private bool $isTestMode = false;
-    private ?string $soapUrl = null;
-    private ?\SoapClient $soapClient = null;
+    private string $baseUrl = '';
 
     // 바로빌 파트너사 (본사) 테넌트 ID
     private const HEADQUARTERS_TENANT_ID = 1;
@@ -43,51 +43,18 @@ public function __construct()
             $this->certKey = $activeConfig->cert_key;
             $this->corpNum = $activeConfig->corp_num;
             $this->isTestMode = $activeConfig->environment === 'test';
-            // 홈택스 조회는 TI.asmx 사용 (세금계산서 서비스에 포함)
-            $baseUrl = $this->isTestMode
+            $this->baseUrl = $this->isTestMode
                 ? 'https://testws.baroservice.com'
                 : 'https://ws.baroservice.com';
-            $this->soapUrl = $baseUrl . '/TI.asmx?WSDL';
         } else {
             $this->isTestMode = config('services.barobill.test_mode', true);
             $this->certKey = $this->isTestMode
                 ? config('services.barobill.cert_key_test', '')
                 : config('services.barobill.cert_key_prod', '');
             $this->corpNum = config('services.barobill.corp_num', '');
-            $this->soapUrl = $this->isTestMode
-                ? 'https://testws.baroservice.com/TI.asmx?WSDL'
-                : 'https://ws.baroservice.com/TI.asmx?WSDL';
-        }
-
-        $this->initSoapClient();
-    }
-
-    /**
-     * SOAP 클라이언트 초기화
-     */
-    private function initSoapClient(): void
-    {
-        if (!empty($this->certKey) || $this->isTestMode) {
-            try {
-                $context = stream_context_create([
-                    'ssl' => [
-                        'verify_peer' => false,
-                        'verify_peer_name' => false,
-                        'allow_self_signed' => true
-                    ]
-                ]);
-
-                $this->soapClient = new \SoapClient($this->soapUrl, [
-                    'trace' => true,
-                    'encoding' => 'UTF-8',
-                    'exceptions' => true,
-                    'connection_timeout' => 30,
-                    'stream_context' => $context,
-                    'cache_wsdl' => WSDL_CACHE_NONE
-                ]);
-            } catch (\Throwable $e) {
-                Log::error('바로빌 홈택스 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
-            }
+            $this->baseUrl = $this->isTestMode
+                ? 'https://testws.baroservice.com'
+                : 'https://ws.baroservice.com';
         }
     }
 
@@ -111,7 +78,7 @@ public function index(Request $request): View|Response
             'certKey' => $this->certKey,
             'corpNum' => $this->corpNum,
             'isTestMode' => $this->isTestMode,
-            'hasSoapClient' => $this->soapClient !== null,
+            'hasSoapClient' => !empty($this->certKey) || $this->isTestMode,
             'currentTenant' => $currentTenant,
             'barobillMember' => $barobillMember,
         ]);
@@ -591,17 +558,10 @@ public function exportExcel(Request $request): StreamedResponse|JsonResponse
     }
 
     /**
-     * SOAP 호출 (인코딩 오류 시 Raw XML 파싱으로 fallback)
+     * HTTP를 통한 SOAP 호출 (SoapClient 대신 직접 HTTP 요청)
      */
     private function callSoap(string $method, array $params = []): array
     {
-        if (!$this->soapClient) {
-            return [
-                'success' => false,
-                'error' => '바로빌 홈택스 SOAP 클라이언트가 초기화되지 않았습니다.'
-            ];
-        }
-
         if (empty($this->certKey) && !$this->isTestMode) {
             return [
                 'success' => false,
@@ -625,48 +585,38 @@ private function callSoap(string $method, array $params = []): array
         }
 
         try {
-            Log::info("바로빌 홈택스 API 호출 - Method: {$method}, CorpNum: {$this->corpNum}");
+            Log::info("바로빌 API 호출 (HTTP) - Method: {$method}, CorpNum: {$this->corpNum}");
 
-            $result = $this->soapClient->$method($params);
-            $resultProperty = $method . 'Result';
+            // SOAP 요청 XML 생성
+            $soapXml = $this->buildSoapRequest($method, $params);
 
-            if (isset($result->$resultProperty)) {
-                $resultData = $result->$resultProperty;
-
-                // 에러 코드 체크
-                if (is_numeric($resultData) && $resultData < 0) {
-                    return [
-                        'success' => false,
-                        'error' => $this->getErrorMessage((int)$resultData),
-                        'error_code' => (int)$resultData
-                    ];
-                }
+            // HTTP 요청
+            $response = Http::withOptions([
+                'verify' => false,
+            ])
+            ->withHeaders([
+                'Content-Type' => 'text/xml; charset=utf-8',
+                'SOAPAction' => 'https://www.baroservice.com/' . $method,
+            ])
+            ->withBody($soapXml, 'text/xml')
+            ->timeout(30)
+            ->post($this->baseUrl . '/TI.asmx');
 
+            if (!$response->successful()) {
                 return [
-                    'success' => true,
-                    'data' => $resultData
+                    'success' => false,
+                    'error' => 'HTTP 오류: ' . $response->status()
                 ];
             }
 
-            return [
-                'success' => true,
-                'data' => $result
-            ];
-        } catch (\SoapFault $e) {
-            // SOAP 인코딩 오류 시 Raw XML 파싱 시도
-            if (str_contains($e->getMessage(), 'Encoding')) {
-                Log::warning('SOAP 인코딩 오류 - Raw XML 파싱 시도: ' . $e->getMessage());
-                return $this->parseRawXmlResponse($method);
-            }
+            $xmlResponse = $response->body();
+            Log::debug("SOAP 응답 길이: " . strlen($xmlResponse));
+
+            // XML 응답 파싱
+            return $this->parseSoapResponse($xmlResponse, $method);
 
-            Log::error('바로빌 홈택스 SOAP 오류: ' . $e->getMessage());
-            return [
-                'success' => false,
-                'error' => 'SOAP 오류: ' . $e->getMessage(),
-                'error_code' => $e->getCode()
-            ];
         } catch (\Throwable $e) {
-            Log::error('바로빌 홈택스 API 호출 오류: ' . $e->getMessage());
+            Log::error('바로빌 API 호출 오류: ' . $e->getMessage());
             return [
                 'success' => false,
                 'error' => 'API 호출 오류: ' . $e->getMessage()
@@ -675,24 +625,33 @@ private function callSoap(string $method, array $params = []): array
     }
 
     /**
-     * Raw XML 응답 파싱 (SOAP 인코딩 오류 시 fallback)
+     * SOAP 요청 XML 생성
      */
-    private function parseRawXmlResponse(string $method): array
+    private function buildSoapRequest(string $method, array $params): string
+    {
+        $paramsXml = '';
+        foreach ($params as $key => $value) {
+            $paramsXml .= "<{$key}>" . htmlspecialchars((string)$value, ENT_XML1, 'UTF-8') . "</{$key}>";
+        }
+
+        return '<?xml version="1.0" encoding="utf-8"?>
+<soap:Envelope xmlns:soap="http://schemas.xmlsoap.org/soap/envelope/" xmlns:bar="https://www.baroservice.com/">
+  <soap:Body>
+    <bar:' . $method . '>
+      ' . $paramsXml . '
+    </bar:' . $method . '>
+  </soap:Body>
+</soap:Envelope>';
+    }
+
+    /**
+     * SOAP 응답 XML 파싱
+     */
+    private function parseSoapResponse(string $xmlResponse, string $method): array
     {
         try {
-            $rawResponse = $this->soapClient->__getLastResponse();
-
-            if (empty($rawResponse)) {
-                return [
-                    'success' => false,
-                    'error' => 'Raw XML 응답이 비어있습니다.'
-                ];
-            }
-
-            Log::debug('Raw XML Response length: ' . strlen($rawResponse));
-
             // XML 파싱
-            $xml = simplexml_load_string($rawResponse, 'SimpleXMLElement', LIBXML_NOCDATA);
+            $xml = simplexml_load_string($xmlResponse, 'SimpleXMLElement', LIBXML_NOCDATA);
             if ($xml === false) {
                 return [
                     'success' => false,
@@ -700,37 +659,55 @@ private function parseRawXmlResponse(string $method): array
                 ];
             }
 
-            // 네임스페이스 처리
-            $namespaces = $xml->getNamespaces(true);
-            $soapBody = $xml->children($namespaces['soap'] ?? 'http://schemas.xmlsoap.org/soap/envelope/');
+            // 네임스페이스 등록
+            $xml->registerXPathNamespace('soap', 'http://schemas.xmlsoap.org/soap/envelope/');
+            $xml->registerXPathNamespace('bar', 'https://www.baroservice.com/');
 
-            if (!isset($soapBody->Body)) {
-                return [
-                    'success' => false,
-                    'error' => 'SOAP Body를 찾을 수 없습니다.'
-                ];
+            // 결과 노드 찾기
+            $resultNodes = $xml->xpath("//bar:{$method}Response/bar:{$method}Result");
+
+            if (empty($resultNodes)) {
+                // 네임스페이스 없이 다시 시도
+                $resultNodes = $xml->xpath("//*[local-name()='{$method}Response']/*[local-name()='{$method}Result']");
             }
 
-            $body = $soapBody->Body->children($namespaces[''] ?? 'https://www.baroservice.com/');
-            $resultNode = $body->{$method . 'Response'}->{$method . 'Result'} ?? null;
-
-            if ($resultNode === null) {
+            if (empty($resultNodes)) {
+                Log::warning("응답에서 {$method}Result를 찾을 수 없음");
                 return [
                     'success' => false,
                     'error' => '응답 결과를 찾을 수 없습니다.'
                 ];
             }
 
-            // XML을 stdClass로 변환
+            $resultNode = $resultNodes[0];
+
+            // 단순 숫자 응답인 경우 (에러 코드)
+            $textContent = trim((string)$resultNode);
+            if (is_numeric($textContent) && $resultNode->count() === 0) {
+                $code = (int)$textContent;
+                if ($code < 0) {
+                    return [
+                        'success' => false,
+                        'error' => $this->getErrorMessage($code),
+                        'error_code' => $code
+                    ];
+                }
+                return [
+                    'success' => true,
+                    'data' => $code
+                ];
+            }
+
+            // 복잡한 객체 응답 파싱
             $resultData = $this->xmlToObject($resultNode);
 
             return [
                 'success' => true,
-                'data' => $resultData,
-                'parsed_from_raw' => true
+                'data' => $resultData
             ];
+
         } catch (\Throwable $e) {
-            Log::error('Raw XML 파싱 오류: ' . $e->getMessage());
+            Log::error('SOAP 응답 파싱 오류: ' . $e->getMessage());
             return [
                 'success' => false,
                 'error' => 'XML 파싱 오류: ' . $e->getMessage()
@@ -751,15 +728,24 @@ private function xmlToObject(\SimpleXMLElement $xml): object
         }
 
         // 자식 요소 처리
-        foreach ($xml->children() as $name => $child) {
-            $childCount = $xml->$name->count();
+        $children = $xml->children();
+        $childNames = [];
 
-            if ($childCount > 1) {
+        foreach ($children as $name => $child) {
+            $childNames[$name] = ($childNames[$name] ?? 0) + 1;
+        }
+
+        foreach ($children as $name => $child) {
+            if ($childNames[$name] > 1) {
                 // 여러 개의 동일 이름 요소 → 배열
                 if (!isset($result->$name)) {
                     $result->$name = [];
                 }
-                $result->$name[] = $this->xmlToObject($child);
+                if ($child->count() > 0) {
+                    $result->{$name}[] = $this->xmlToObject($child);
+                } else {
+                    $result->{$name}[] = (string)$child;
+                }
             } else if ($child->count() > 0) {
                 // 자식이 있는 요소 → 재귀 호출
                 $result->$name = $this->xmlToObject($child);