diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 0fa17081..8a3d32bd 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -451,18 +451,19 @@ private function calculatePeriodNetVat(int $tenantId, string $period): int
             }
         }
 
-        // 수동입력 매출세액 (과세+영세)
-        $manualSalesVat = (int) VatRecord::forTenant($tenantId)
+        // 수동입력 세액 (면세 제외한 과세+영세만 합산, index와 동일하게 인메모리 필터링)
+        $manualRecords = VatRecord::forTenant($tenantId)
             ->where('period', $period)
+            ->get();
+
+        $manualSalesVat = (int) $manualRecords
             ->where('type', 'sales')
-            ->whereIn('tax_type', ['taxable', 'zero_rated'])
+            ->whereIn('tax_type', ['taxable', 'zero_rated', null])
             ->sum('vat_amount');
 
-        // 수동입력 매입세액 (과세+영세)
-        $manualPurchaseVat = (int) VatRecord::forTenant($tenantId)
-            ->where('period', $period)
+        $manualPurchaseVat = (int) $manualRecords
             ->where('type', 'purchase')
-            ->whereIn('tax_type', ['taxable', 'zero_rated'])
+            ->whereIn('tax_type', ['taxable', 'zero_rated', null])
             ->sum('vat_amount');
 
         $totalSalesVat = $salesVat + $manualSalesVat;