diff --git a/resources/views/barobill/hometax/index.blade.php b/resources/views/barobill/hometax/index.blade.php
index e8d3c9b9..d4a2925c 100644
--- a/resources/views/barobill/hometax/index.blade.php
+++ b/resources/views/barobill/hometax/index.blade.php
@@ -1679,13 +1679,13 @@ className="px-4 py-2 text-sm font-medium text-white bg-violet-600 rounded-lg hov
         const partnerSearchRef = useRef(null);
         const partnerSearchTimerRef = useRef(null);
         const partnerSearchInputRef = useRef(null);
+        const partnerSearchBtnRef = useRef(null);
 
         // 검색 팝업 열기/닫기
         const openPartnerSearch = () => {
             setShowPartnerSearch(true);
             setPartnerSearchQuery('');
             setPartnerSearchResults(tradingPartners || []);
-            setTimeout(() => partnerSearchInputRef.current?.focus(), 50);
         };
         const closePartnerSearch = () => {
             setShowPartnerSearch(false);
@@ -1693,11 +1693,39 @@ className="px-4 py-2 text-sm font-medium text-white bg-violet-600 rounded-lg hov
             setPartnerSearchResults([]);
         };
 
-        // 검색 팝업 외부 클릭 감지
+        // 검색 팝업 위치 계산 + 포커스 + 외부 클릭
         useEffect(() => {
             if (!showPartnerSearch) return;
+            // 위치 계산
+            const positionPopup = () => {
+                if (!partnerSearchBtnRef.current || !partnerSearchRef.current) return;
+                const btnRect = partnerSearchBtnRef.current.getBoundingClientRect();
+                const popup = partnerSearchRef.current;
+                const popupW = 420, popupMaxH = 360, gap = 6;
+                // 가로: 버튼 오른쪽 끝 기준 정렬
+                let left = btnRect.right - popupW;
+                if (left < 8) left = 8;
+                if (left + popupW > window.innerWidth - 8) left = window.innerWidth - popupW - 8;
+                popup.style.left = left + 'px';
+                // 세로: 아래 공간 우선, 부족하면 위로
+                const spaceBelow = window.innerHeight - btnRect.bottom - gap;
+                const spaceAbove = btnRect.top - gap;
+                if (spaceBelow >= popupMaxH || spaceBelow >= spaceAbove) {
+                    popup.style.top = (btnRect.bottom + gap) + 'px';
+                    popup.style.bottom = 'auto';
+                } else {
+                    popup.style.top = 'auto';
+                    popup.style.bottom = (window.innerHeight - btnRect.top + gap) + 'px';
+                }
+            };
+            requestAnimationFrame(() => {
+                positionPopup();
+                partnerSearchInputRef.current?.focus();
+            });
+            // 외부 클릭
             const handleClickOutside = (e) => {
-                if (partnerSearchRef.current && !partnerSearchRef.current.contains(e.target)) {
+                if (partnerSearchRef.current && !partnerSearchRef.current.contains(e.target)
+                    && partnerSearchBtnRef.current && !partnerSearchBtnRef.current.contains(e.target)) {
                     closePartnerSearch();
                 }
             };
@@ -1847,7 +1875,7 @@ className="px-3 py-1.5 bg-violet-100 text-violet-700 rounded-lg text-xs font-med
                                 </div>
                                 {/* 등록번호 + 종사업장번호 */}
                                 <div className="grid grid-cols-2 gap-3">
-                                    <div className="relative">
+                                    <div>
                                         <label className="block text-xs text-stone-500 mb-1">등록번호 (사업자번호)</label>
                                         <div className="flex gap-1.5">
                                             <input
@@ -1858,6 +1886,7 @@ className="flex-1 px-3 py-2 border border-stone-300 rounded-lg text-sm focus:rin
                                                 placeholder="000-00-00000"
                                             />
                                             <button
+                                                ref={partnerSearchBtnRef}
                                                 type="button"
                                                 onClick={openPartnerSearch}
                                                 className="px-2.5 py-2 bg-violet-100 text-violet-700 rounded-lg hover:bg-violet-200 transition-colors shrink-0"
@@ -1866,68 +1895,6 @@ className="px-2.5 py-2 bg-violet-100 text-violet-700 rounded-lg hover:bg-violet-
                                                 <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M21 21l-6-6m2-5a7 7 0 11-14 0 7 7 0 0114 0z"/></svg>
                                             </button>
                                         </div>
-                                        {/* 거래처 검색 팝업 */}
-                                        {showPartnerSearch && (
-                                            <div ref={partnerSearchRef} className="absolute z-50 bottom-full left-0 mb-1 w-[420px] max-h-[400px] bg-white rounded-xl shadow-2xl border border-stone-200 overflow-hidden">
-                                                {/* 검색 헤더 */}
-                                                <div className="p-3 border-b border-stone-100 bg-stone-50">
-                                                    <div className="flex items-center gap-2">
-                                                        <svg className="w-4 h-4 text-stone-400 shrink-0" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M21 21l-6-6m2-5a7 7 0 11-14 0 7 7 0 0114 0z"/></svg>
-                                                        <input
-                                                            ref={partnerSearchInputRef}
-                                                            type="text"
-                                                            value={partnerSearchQuery}
-                                                            onChange={(e) => handlePartnerSearchChange(e.target.value)}
-                                                            onKeyDown={(e) => {
-                                                                if (e.key === 'Escape') closePartnerSearch();
-                                                                if (e.key === 'Enter' && partnerSearchResults.length > 0) {
-                                                                    e.preventDefault();
-                                                                    handlePartnerSearchSelect(partnerSearchResults[0]);
-                                                                }
-                                                            }}
-                                                            className="flex-1 text-sm bg-transparent outline-none placeholder-stone-400"
-                                                            placeholder="거래처명, 사업자번호, 대표자명으로 검색..."
-                                                        />
-                                                        {partnerSearchLoading && (
-                                                            <svg className="w-4 h-4 animate-spin text-violet-500 shrink-0" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"/><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"/></svg>
-                                                        )}
-                                                        <button onClick={closePartnerSearch} className="p-0.5 text-stone-400 hover:text-stone-600 shrink-0">
-                                                            <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12"/></svg>
-                                                        </button>
-                                                    </div>
-                                                </div>
-                                                {/* 검색 결과 */}
-                                                <div className="overflow-y-auto max-h-[320px]">
-                                                    {partnerSearchResults.length === 0 ? (
-                                                        <div className="px-4 py-8 text-center text-sm text-stone-400">
-                                                            {partnerSearchQuery ? '검색 결과가 없습니다' : '등록된 거래처가 없습니다'}
-                                                        </div>
-                                                    ) : (
-                                                        partnerSearchResults.slice(0, 50).map((p) => (
-                                                            <button
-                                                                key={p.id}
-                                                                type="button"
-                                                                onClick={() => handlePartnerSearchSelect(p)}
-                                                                className="w-full text-left px-4 py-2.5 hover:bg-violet-50 transition-colors border-b border-stone-50 last:border-b-0"
-                                                            >
-                                                                <div className="flex items-center justify-between">
-                                                                    <span className="text-sm font-medium text-stone-800">{p.name}</span>
-                                                                    <span className="text-xs text-stone-400 font-mono">{p.biz_no || '-'}</span>
-                                                                </div>
-                                                                {(p.ceo || p.type || p.category) && (
-                                                                    <div className="flex items-center gap-2 mt-0.5">
-                                                                        {p.ceo && <span className="text-xs text-stone-500">{p.ceo}</span>}
-                                                                        {(p.type || p.category) && (
-                                                                            <span className="text-xs text-stone-400">{[p.type, p.category].filter(Boolean).join(' / ')}</span>
-                                                                        )}
-                                                                    </div>
-                                                                )}
-                                                            </button>
-                                                        ))
-                                                    )}
-                                                </div>
-                                            </div>
-                                        )}
                                     </div>
                                     <div>
                                         <label className="block text-xs text-stone-500 mb-1">종사업장번호</label>
@@ -2114,6 +2081,76 @@ className="px-6 py-2 bg-violet-600 text-white rounded-lg text-sm font-medium hov
                         onClose={() => setShowCardPicker(false)}
                     />
                 )}
+
+                {/* 거래처 검색 팝업 (Portal → body에 렌더링) */}
+                {showPartnerSearch && ReactDOM.createPortal(
+                    <div ref={partnerSearchRef} className="fixed z-[9999] w-[420px] bg-white rounded-xl shadow-2xl border border-stone-200 overflow-hidden">
+                        {/* 검색 헤더 */}
+                        <div className="p-3 border-b border-stone-100 bg-stone-50">
+                            <div className="flex items-center gap-2">
+                                <svg className="w-4 h-4 text-stone-400 shrink-0" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M21 21l-6-6m2-5a7 7 0 11-14 0 7 7 0 0114 0z"/></svg>
+                                <input
+                                    ref={partnerSearchInputRef}
+                                    type="text"
+                                    value={partnerSearchQuery}
+                                    onChange={(e) => handlePartnerSearchChange(e.target.value)}
+                                    onKeyDown={(e) => {
+                                        if (e.key === 'Escape') closePartnerSearch();
+                                        if (e.key === 'Enter' && partnerSearchResults.length > 0) {
+                                            e.preventDefault();
+                                            handlePartnerSearchSelect(partnerSearchResults[0]);
+                                        }
+                                    }}
+                                    className="flex-1 text-sm bg-transparent outline-none placeholder-stone-400"
+                                    placeholder="거래처명, 사업자번호, 대표자명으로 검색..."
+                                />
+                                {partnerSearchLoading && (
+                                    <svg className="w-4 h-4 animate-spin text-violet-500 shrink-0" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"/><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"/></svg>
+                                )}
+                                <button onClick={closePartnerSearch} className="p-0.5 text-stone-400 hover:text-stone-600 shrink-0">
+                                    <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12"/></svg>
+                                </button>
+                            </div>
+                        </div>
+                        {/* 검색 결과 */}
+                        <div className="overflow-y-auto max-h-[300px]">
+                            {partnerSearchResults.length === 0 ? (
+                                <div className="px-4 py-8 text-center text-sm text-stone-400">
+                                    {partnerSearchQuery ? '검색 결과가 없습니다' : '등록된 거래처가 없습니다'}
+                                </div>
+                            ) : (
+                                partnerSearchResults.slice(0, 50).map((p) => (
+                                    <button
+                                        key={p.id}
+                                        type="button"
+                                        onClick={() => handlePartnerSearchSelect(p)}
+                                        className="w-full text-left px-4 py-2.5 hover:bg-violet-50 transition-colors border-b border-stone-50 last:border-b-0"
+                                    >
+                                        <div className="flex items-center justify-between">
+                                            <span className="text-sm font-medium text-stone-800">{p.name}</span>
+                                            <span className="text-xs text-stone-400 font-mono">{p.biz_no || '-'}</span>
+                                        </div>
+                                        {(p.ceo || p.type || p.category) && (
+                                            <div className="flex items-center gap-2 mt-0.5">
+                                                {p.ceo && <span className="text-xs text-stone-500">{p.ceo}</span>}
+                                                {(p.type || p.category) && (
+                                                    <span className="text-xs text-stone-400">{[p.type, p.category].filter(Boolean).join(' / ')}</span>
+                                                )}
+                                            </div>
+                                        )}
+                                    </button>
+                                ))
+                            )}
+                        </div>
+                        {/* 결과 수 표시 */}
+                        {partnerSearchResults.length > 0 && (
+                            <div className="px-3 py-1.5 border-t border-stone-100 bg-stone-50 text-xs text-stone-400 text-right">
+                                {partnerSearchResults.length}건
+                            </div>
+                        )}
+                    </div>,
+                    document.body
+                )}
             </div>
         );
     };