diff --git a/app/Http/Controllers/Barobill/EcardController.php b/app/Http/Controllers/Barobill/EcardController.php
index b4915ca5..7d064b74 100644
--- a/app/Http/Controllers/Barobill/EcardController.php
+++ b/app/Http/Controllers/Barobill/EcardController.php
@@ -1934,11 +1934,6 @@ public function storeJournal(Request $request): JsonResponse
                         ]);
                     }
 
-                    // 동일 uniqueKey의 구버전 splits 자동 삭제
-                    CardTransactionSplit::where('tenant_id', $tenantId)
-                        ->where('original_unique_key', $request->source_key)
-                        ->delete();
-
                     return $entry;
                 });
 
diff --git a/resources/views/barobill/ecard/index.blade.php b/resources/views/barobill/ecard/index.blade.php
index 85ffeca1..395cc2a6 100644
--- a/resources/views/barobill/ecard/index.blade.php
+++ b/resources/views/barobill/ecard/index.blade.php
@@ -703,6 +703,58 @@ className={`px-3 py-1.5 text-sm cursor-pointer ${index === highlightIndex ? 'bg-
 
         // 기본 분개 라인
         const getDefaultLines = () => {
+            // splits 데이터가 있으면 분리 항목 기반으로 라인 생성
+            const splits = log._splits || [];
+            if (splits.length > 0) {
+                const debitLines = [];
+                let totalDebitSum = 0;
+
+                splits.forEach(split => {
+                    const splitSupply = Math.round(parseFloat(split.split_supply_amount ?? split.supplyAmount ?? split.split_amount ?? split.amount ?? 0));
+                    const splitTax = Math.round(parseFloat(split.split_tax ?? split.tax ?? 0));
+                    const splitDeductionType = split.deduction_type || split.deductionType || 'non_deductible';
+                    const splitAccountCode = split.account_code || split.accountCode || '826';
+                    const splitAccountName = split.account_name || split.accountName || '잡비';
+
+                    if (splitDeductionType === 'deductible') {
+                        // 공제: 비용 계정 = 공급가액, 부가세대급금 = 세액
+                        debitLines.push({
+                            dc_type: 'debit', account_code: splitAccountCode, account_name: splitAccountName,
+                            debit_amount: splitSupply, credit_amount: 0,
+                            trading_partner_id: null, trading_partner_name: '', description: split.memo || ''
+                        });
+                        totalDebitSum += splitSupply;
+                        if (splitTax > 0) {
+                            debitLines.push({
+                                dc_type: 'debit', account_code: '135', account_name: '부가세대급금',
+                                debit_amount: splitTax, credit_amount: 0,
+                                trading_partner_id: null, trading_partner_name: '', description: ''
+                            });
+                            totalDebitSum += splitTax;
+                        }
+                    } else {
+                        // 불공제: 비용 계정 = 공급가액 + 세액
+                        const combined = splitSupply + splitTax;
+                        debitLines.push({
+                            dc_type: 'debit', account_code: splitAccountCode, account_name: splitAccountName,
+                            debit_amount: combined, credit_amount: 0,
+                            trading_partner_id: null, trading_partner_name: '', description: split.memo || ''
+                        });
+                        totalDebitSum += combined;
+                    }
+                });
+
+                // 대변: 미지급비용 = 전체 합계
+                debitLines.push({
+                    dc_type: 'credit', account_code: '205', account_name: '미지급비용',
+                    debit_amount: 0, credit_amount: totalDebitSum,
+                    trading_partner_id: null, trading_partner_name: '', description: ''
+                });
+
+                return debitLines;
+            }
+
+            // splits가 없으면 기존 로직 (원본 금액 기반)
             const expenseCode = log.accountCode || '826';
             const expenseName = log.accountName || '잡비';
 
@@ -863,6 +915,16 @@ className={`px-3 py-1.5 text-sm cursor-pointer ${index === highlightIndex ? 'bg-
                                 <div><span className="text-stone-500">공급가액: </span><span className="font-medium">{formatCurrency(supplyAmount)}</span></div>
                                 <div><span className="text-stone-500">세액: </span><span className="font-medium">{formatCurrency(taxAmount)}</span></div>
                             </div>
+                            {(log._splits || []).length > 0 && (
+                                <div className="mt-3 flex items-center gap-2">
+                                    <span className="inline-flex items-center px-2.5 py-1 bg-amber-100 text-amber-700 rounded-lg text-xs font-bold">
+                                        분리 데이터 기반 ({log._splits.length}건)
+                                    </span>
+                                    {isEditMode && (
+                                        <span className="text-xs text-stone-400">저장된 분개가 있어 참고용으로 표시됩니다</span>
+                                    )}
+                                </div>
+                            )}
                         </div>
 
                         {loadingJournal ? (
@@ -1515,7 +1577,7 @@ className="p-1.5 text-amber-500 hover:bg-amber-100 rounded-lg transition-colors"
                                                         if (jInfo) {
                                                             return (
                                                                 <button
-                                                                    onClick={() => onOpenJournalModal(log, uniqueKey, true)}
+                                                                    onClick={() => onOpenJournalModal(log, uniqueKey, true, logSplits)}
                                                                     className="px-1.5 py-0.5 bg-emerald-100 text-emerald-700 rounded text-[10px] font-bold hover:bg-emerald-200 transition-colors"
                                                                     title={`전표: ${jInfo.entry_no}`}
                                                                 >
@@ -1525,7 +1587,7 @@ className="px-1.5 py-0.5 bg-emerald-100 text-emerald-700 rounded text-[10px] fon
                                                         } else {
                                                             return (
                                                                 <button
-                                                                    onClick={() => onOpenJournalModal(log, uniqueKey, false)}
+                                                                    onClick={() => onOpenJournalModal(log, uniqueKey, false, logSplits)}
                                                                     className="p-1.5 text-purple-500 hover:bg-purple-100 rounded-lg transition-colors"
                                                                     title="분개 추가"
                                                                 >
@@ -2033,12 +2095,13 @@ className="px-3 py-1 bg-green-500 text-white text-xs rounded-lg hover:bg-green-6
         };
 
         // 복식부기 분개 모달 열기
-        const handleOpenJournalModal = (log, uniqueKey, hasJournal) => {
+        const handleOpenJournalModal = (log, uniqueKey, hasJournal, logSplits) => {
             const logWithJournalInfo = {
                 ...log,
                 uniqueKey,
                 _hasJournal: hasJournal,
                 _journalData: null,
+                _splits: logSplits || [],
             };
             setJournalModalLog(logWithJournalInfo);
             setJournalModalOpen(true);
@@ -2063,7 +2126,7 @@ className="px-3 py-1 bg-green-500 text-white text-xs rounded-lg hover:bg-green-6
                     setJournalModalOpen(false);
                     setJournalModalLog(null);
                     loadJournalStatuses();
-                    loadSplits(); // splits 자동 삭제 반영
+                    loadSplits(); // splits 상태 갱신
                 } else {
                     notify(data.message || '분개 저장 실패', 'error');
                 }