diff --git a/app/Http/Controllers/Api/Admin/HR/AttendanceController.php b/app/Http/Controllers/Api/Admin/HR/AttendanceController.php
index b7d68c42..09dd9f31 100644
--- a/app/Http/Controllers/Api/Admin/HR/AttendanceController.php
+++ b/app/Http/Controllers/Api/Admin/HR/AttendanceController.php
@@ -334,7 +334,18 @@ public function update(Request $request, int $id): JsonResponse
     public function destroy(Request $request, int $id): JsonResponse|Response
     {
         try {
-            $result = $this->attendanceService->deleteAttendance($id);
+            $force = $request->boolean('force');
+
+            if ($force) {
+                if (! auth()->user()->isSuperAdmin()) {
+                    return response()->json(['success' => false, 'message' => '권한이 없습니다.'], 403);
+                }
+                $result = $this->attendanceService->forceDeleteAttendance($id);
+                $message = '근태가 영구 삭제되었습니다.';
+            } else {
+                $result = $this->attendanceService->deleteAttendance($id);
+                $message = '근태가 삭제되었습니다.';
+            }
 
             if (! $result) {
                 return response()->json([
@@ -354,7 +365,7 @@ public function destroy(Request $request, int $id): JsonResponse|Response
 
             return response()->json([
                 'success' => true,
-                'message' => '근태가 삭제되었습니다.',
+                'message' => $message,
             ]);
         } catch (\Throwable $e) {
             report($e);
diff --git a/app/Http/Controllers/Api/Admin/HR/LeaveController.php b/app/Http/Controllers/Api/Admin/HR/LeaveController.php
index b1e90ad3..6218469f 100644
--- a/app/Http/Controllers/Api/Admin/HR/LeaveController.php
+++ b/app/Http/Controllers/Api/Admin/HR/LeaveController.php
@@ -177,12 +177,27 @@ public function cancel(Request $request, int $id): JsonResponse
     }
 
     /**
-     * pending 상태 신청 삭제
+     * 신청 삭제 (일반: pending만 / 슈퍼관리자: 모든 상태, force 영구삭제)
      */
     public function destroy(Request $request, int $id): JsonResponse
     {
         try {
-            $leave = $this->leaveService->deletePendingLeave($id);
+            $force = $request->boolean('force');
+            $isSuperAdmin = auth()->user()->isSuperAdmin();
+
+            if ($force) {
+                if (! $isSuperAdmin) {
+                    return response()->json(['success' => false, 'message' => '권한이 없습니다.'], 403);
+                }
+                $leave = $this->leaveService->forceDeleteLeave($id);
+                $message = '신청이 영구 삭제되었습니다.';
+            } elseif ($isSuperAdmin) {
+                $leave = $this->leaveService->deleteLeave($id);
+                $message = '신청이 삭제되었습니다.';
+            } else {
+                $leave = $this->leaveService->deletePendingLeave($id);
+                $message = '신청이 삭제되었습니다.';
+            }
 
             if (! $leave) {
                 return response()->json([
@@ -193,7 +208,7 @@ public function destroy(Request $request, int $id): JsonResponse
 
             return response()->json([
                 'success' => true,
-                'message' => '신청이 삭제되었습니다.',
+                'message' => $message,
             ]);
         } catch (\Throwable $e) {
             report($e);
diff --git a/app/Services/HR/AttendanceService.php b/app/Services/HR/AttendanceService.php
index dc832eac..1aace6bf 100644
--- a/app/Services/HR/AttendanceService.php
+++ b/app/Services/HR/AttendanceService.php
@@ -288,6 +288,26 @@ public function deleteAttendance(int $id): bool
         return true;
     }
 
+    /**
+     * 근태 영구삭제 (슈퍼관리자 전용)
+     */
+    public function forceDeleteAttendance(int $id): bool
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $attendance = Attendance::withTrashed()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $attendance) {
+            return false;
+        }
+
+        $attendance->forceDelete();
+
+        return true;
+    }
+
     /**
      * 일괄 삭제
      */
diff --git a/app/Services/HR/LeaveService.php b/app/Services/HR/LeaveService.php
index 8ae5a7c0..d40299e5 100644
--- a/app/Services/HR/LeaveService.php
+++ b/app/Services/HR/LeaveService.php
@@ -275,6 +275,89 @@ public function deletePendingLeave(int $id): ?Leave
         });
     }
 
+    /**
+     * 휴가/신청 삭제 (슈퍼관리자 전용 — 모든 상태 허용)
+     */
+    public function deleteLeave(int $id): ?Leave
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $leave = Leave::query()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $leave) {
+            return null;
+        }
+
+        return DB::transaction(function () use ($leave, $tenantId) {
+            // 연결된 결재 취소 시도
+            if ($leave->approval_id) {
+                $approval = Approval::find($leave->approval_id);
+                if ($approval && in_array($approval->status, ['draft', 'pending'])) {
+                    try {
+                        app(ApprovalService::class)->cancel($approval->id);
+                    } catch (\Throwable $e) {
+                        report($e);
+                    }
+                }
+            }
+
+            // 승인된 연차 차감 복원
+            if ($leave->status === 'approved' && $leave->is_deductible) {
+                $balance = LeaveBalance::query()
+                    ->forTenant($tenantId)
+                    ->forUser($leave->user_id)
+                    ->forYear($leave->start_date->year)
+                    ->first();
+                $balance?->restoreLeave($leave->days);
+            }
+
+            $leave->update(['deleted_by' => auth()->id()]);
+            $leave->delete();
+
+            return $leave;
+        });
+    }
+
+    /**
+     * 휴가/신청 영구삭제 (슈퍼관리자 전용)
+     */
+    public function forceDeleteLeave(int $id): ?Leave
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $leave = Leave::withTrashed()
+            ->forTenant($tenantId)
+            ->find($id);
+
+        if (! $leave) {
+            return null;
+        }
+
+        return DB::transaction(function () use ($leave, $tenantId) {
+            // 승인된 연차 차감 복원 (아직 soft-deleted 아닌 경우)
+            if ($leave->status === 'approved' && $leave->is_deductible && ! $leave->trashed()) {
+                $balance = LeaveBalance::query()
+                    ->forTenant($tenantId)
+                    ->forUser($leave->user_id)
+                    ->forYear($leave->start_date->year)
+                    ->first();
+                $balance?->restoreLeave($leave->days);
+            }
+
+            // 연결된 결재 정리
+            if ($leave->approval_id) {
+                $approval = Approval::withTrashed()->find($leave->approval_id);
+                $approval?->forceDelete();
+            }
+
+            $leave->forceDelete();
+
+            return $leave;
+        });
+    }
+
     /**
      * 결재 승인에 의한 휴가/근태신청/사유서 자동 승인
      */
diff --git a/resources/views/hr/attendance-integrated/index.blade.php b/resources/views/hr/attendance-integrated/index.blade.php
index 06537fae..92f3d093 100644
--- a/resources/views/hr/attendance-integrated/index.blade.php
+++ b/resources/views/hr/attendance-integrated/index.blade.php
@@ -408,6 +408,52 @@ function deleteLeave(id) {
         if (data.success) {
             showToast(data.message, 'success');
             loadRequests();
+            if (tabLoaded.balance) loadBalance();
+        } else {
+            showToast(data.message || '삭제 실패', 'error');
+        }
+    });
+}
+
+function forceDeleteLeave(id) {
+    if (!confirm('영구 삭제하시겠습니까?\n이 작업은 되돌릴 수 없으며, 연결된 결재 기록도 함께 삭제됩니다.')) return;
+
+    fetch('/api/admin/hr/leaves/' + id + '?force=1', {
+        method: 'DELETE',
+        headers: {
+            'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+        },
+    })
+    .then(r => r.json())
+    .then(data => {
+        if (data.success) {
+            showToast(data.message, 'success');
+            loadRequests();
+            if (tabLoaded.balance) loadBalance();
+        } else {
+            showToast(data.message || '영구 삭제 실패', 'error');
+        }
+    });
+}
+
+function deleteAttendance(id, force) {
+    const msg = force
+        ? '영구 삭제하시겠습니까?\n이 작업은 되돌릴 수 없습니다.'
+        : '근태 기록을 삭제하시겠습니까?';
+    if (!confirm(msg)) return;
+
+    const url = '/api/admin/hr/attendances/' + id + (force ? '?force=1' : '');
+    fetch(url, {
+        method: 'DELETE',
+        headers: {
+            'X-CSRF-TOKEN': document.querySelector('meta[name="csrf-token"]').content,
+        },
+    })
+    .then(r => r.json())
+    .then(data => {
+        if (data.success) {
+            showToast(data.message, 'success');
+            loadAttendances();
         } else {
             showToast(data.message || '삭제 실패', 'error');
         }
diff --git a/resources/views/hr/attendances/partials/table.blade.php b/resources/views/hr/attendances/partials/table.blade.php
index 03b05cef..165c0f29 100644
--- a/resources/views/hr/attendances/partials/table.blade.php
+++ b/resources/views/hr/attendances/partials/table.blade.php
@@ -15,6 +15,9 @@
                 <th class="px-6 py-3 text-center text-sm font-semibold text-gray-600">퇴근</th>
                 <th class="px-6 py-3 text-left text-sm font-semibold text-gray-600">비고</th>
                 <th class="px-4 py-3 text-center text-sm font-semibold text-gray-600">GPS</th>
+                @if(auth()->user()->isSuperAdmin())
+                <th class="px-4 py-3 text-center text-sm font-semibold text-gray-600">관리</th>
+                @endif
             </tr>
         </thead>
         <tbody class="bg-white divide-y divide-gray-100">
@@ -92,10 +95,29 @@ class="text-emerald-600 hover:text-emerald-800" title="GPS 정보 보기">
                     </span>
                     @endif
                 </td>
+
+                @if(auth()->user()->isSuperAdmin())
+                <td class="px-4 py-4 whitespace-nowrap text-center">
+                    <div class="flex items-center justify-center gap-1">
+                        <button type="button" onclick="deleteAttendance({{ $attendance->id }}, false)"
+                                class="p-1 text-gray-400 hover:text-red-600 transition-colors" title="삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 7l-.867 12.142A2 2 0 0116.138 21H7.862a2 2 0 01-1.995-1.858L5 7m5 4v6m4-6v6m1-10V4a1 1 0 00-1-1h-4a1 1 0 00-1 1v3M4 7h16"/>
+                            </svg>
+                        </button>
+                        <button type="button" onclick="deleteAttendance({{ $attendance->id }}, true)"
+                                class="p-1 text-gray-400 hover:text-red-700 transition-colors" title="영구삭제">
+                            <svg class="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M12 9v2m0 4h.01m-6.938 4h13.856c1.54 0 2.502-1.667 1.732-2.5L13.732 4c-.77-.833-1.964-.833-2.732 0L4.082 16.5c-.77.833.192 2.5 1.732 2.5z"/>
+                            </svg>
+                        </button>
+                    </div>
+                </td>
+                @endif
             </tr>
             @empty
             <tr>
-                <td colspan="8" class="px-6 py-12 text-center">
+                <td colspan="{{ auth()->user()->isSuperAdmin() ? 9 : 8 }}" class="px-6 py-12 text-center">
                     <div class="flex flex-col items-center gap-2">
                         <svg class="w-12 h-12 text-gray-300" fill="none" stroke="currentColor" viewBox="0 0 24 24">
                             <path stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" d="M12 8v4l3 3m6-3a9 9 0 11-18 0 9 9 0 0118 0z"/>
diff --git a/resources/views/hr/leaves/partials/table.blade.php b/resources/views/hr/leaves/partials/table.blade.php
index 9e5f4c9e..b7a799a7 100644
--- a/resources/views/hr/leaves/partials/table.blade.php
+++ b/resources/views/hr/leaves/partials/table.blade.php
@@ -151,6 +151,19 @@ class="px-2.5 py-1 text-xs font-medium text-red-700 bg-red-50 hover:bg-red-100 r
                         @elseif(!$leave->approval_id && $leave->status !== 'pending' && $leave->status !== 'approved')
                             <span class="text-xs text-gray-400">-</span>
                         @endif
+
+                        @if(auth()->user()->isSuperAdmin())
+                            <button type="button" onclick="deleteLeave({{ $leave->id }})"
+                                    class="px-2.5 py-1 text-xs font-medium text-red-600 bg-red-50 hover:bg-red-100 rounded transition-colors"
+                                    title="삭제">
+                                삭제
+                            </button>
+                            <button type="button" onclick="forceDeleteLeave({{ $leave->id }})"
+                                    class="px-2.5 py-1 text-xs font-medium text-red-800 bg-red-100 hover:bg-red-200 rounded transition-colors"
+                                    title="영구삭제 (복구 불가)">
+                                영구삭제
+                            </button>
+                        @endif
                     </div>
                 </td>
             </tr>