diff --git a/app/Http/Controllers/Barobill/EcardController.php b/app/Http/Controllers/Barobill/EcardController.php
new file mode 100644
index 00000000..3f1692ef
--- /dev/null
+++ b/app/Http/Controllers/Barobill/EcardController.php
@@ -0,0 +1,840 @@
+<?php
+
+namespace App\Http\Controllers\Barobill;
+
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\AccountCode;
+use App\Models\Barobill\BarobillConfig;
+use App\Models\Barobill\BarobillMember;
+use App\Models\Barobill\CardTransaction;
+use App\Models\Tenants\Tenant;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+use Illuminate\View\View;
+use Symfony\Component\HttpFoundation\StreamedResponse;
+
+/**
+ * 바로빌 카드 사용내역 조회 컨트롤러
+ */
+class EcardController extends Controller
+{
+    /**
+     * 바로빌 SOAP 설정
+     */
+    private ?string $certKey = null;
+    private ?string $corpNum = null;
+    private bool $isTestMode = false;
+    private ?string $soapUrl = null;
+    private ?\SoapClient $soapClient = null;
+
+    // 바로빌 파트너사 (본사) 테넌트 ID
+    private const HEADQUARTERS_TENANT_ID = 1;
+
+    public function __construct()
+    {
+        // DB에서 활성화된 바로빌 설정 조회
+        $activeConfig = BarobillConfig::where('is_active', true)->first();
+
+        if ($activeConfig) {
+            $this->certKey = $activeConfig->cert_key;
+            $this->corpNum = $activeConfig->corp_num;
+            $this->isTestMode = $activeConfig->environment === 'test';
+            // 카드 조회는 CARD.asmx 사용
+            $baseUrl = $this->isTestMode
+                ? 'https://testws.baroservice.com'
+                : 'https://ws.baroservice.com';
+            $this->soapUrl = $baseUrl . '/CARD.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/CARD.asmx?WSDL'
+                : 'https://ws.baroservice.com/CARD.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 카드 SOAP 클라이언트 생성 실패: ' . $e->getMessage());
+            }
+        }
+    }
+
+    /**
+     * 카드 사용내역 메인 페이지
+     */
+    public function index(Request $request): View|Response
+    {
+        if ($request->header('HX-Request')) {
+            return response('', 200)->header('HX-Redirect', route('barobill.ecard.index'));
+        }
+
+        // 현재 선택된 테넌트 정보
+        $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+        $currentTenant = Tenant::find($tenantId);
+
+        // 해당 테넌트의 바로빌 회원사 정보
+        $barobillMember = BarobillMember::where('tenant_id', $tenantId)->first();
+
+        return view('barobill.ecard.index', [
+            'certKey' => $this->certKey,
+            'corpNum' => $this->corpNum,
+            'isTestMode' => $this->isTestMode,
+            'hasSoapClient' => $this->soapClient !== null,
+            'currentTenant' => $currentTenant,
+            'barobillMember' => $barobillMember,
+        ]);
+    }
+
+    /**
+     * 등록된 카드 목록 조회 (GetCardEx)
+     */
+    public function cards(Request $request): JsonResponse
+    {
+        try {
+            $availOnly = $request->input('availOnly', 1);
+
+            // 현재 테넌트의 바로빌 회원 정보 조회
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $barobillMember = BarobillMember::where('tenant_id', $tenantId)->first();
+            $userId = $barobillMember?->barobill_id ?? '';
+
+            $result = $this->callSoap('GetCardEx', [
+                'AvailOnly' => (int)$availOnly
+            ]);
+
+            if (!$result['success']) {
+                return response()->json([
+                    'success' => false,
+                    'error' => $result['error'],
+                    'error_code' => $result['error_code'] ?? null
+                ]);
+            }
+
+            $cards = [];
+            $data = $result['data'];
+
+            // Card 또는 CardEx에서 카드 목록 추출
+            $cardList = [];
+            if (isset($data->Card)) {
+                $cardList = is_array($data->Card) ? $data->Card : [$data->Card];
+            } elseif (isset($data->CardEx)) {
+                $cardList = is_array($data->CardEx) ? $data->CardEx : [$data->CardEx];
+            }
+
+            foreach ($cardList as $card) {
+                if (!is_object($card)) continue;
+
+                $cardNum = $card->CardNum ?? '';
+                if (empty($cardNum) || (is_numeric($cardNum) && $cardNum < 0)) {
+                    continue;
+                }
+
+                $cards[] = [
+                    'cardNum' => $cardNum,
+                    'cardCompany' => $card->CardCompany ?? '',
+                    'cardBrand' => $this->getCardCompanyName($card->CardCompany ?? ''),
+                    'alias' => $card->Alias ?? '',
+                    'ownerName' => $card->OwnerName ?? '',
+                    'status' => isset($card->UseState) ? (int)$card->UseState : 1
+                ];
+            }
+
+            return response()->json([
+                'success' => true,
+                'cards' => $cards,
+                'count' => count($cards)
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('카드 목록 조회 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '서버 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 카드 사용내역 조회 (GetPeriodCardApprovalLog)
+     */
+    public function transactions(Request $request): JsonResponse
+    {
+        try {
+            $startDate = $request->input('startDate', date('Ymd'));
+            $endDate = $request->input('endDate', date('Ymd'));
+            $cardNum = str_replace('-', '', $request->input('cardNum', ''));
+            $page = (int)$request->input('page', 1);
+            $limit = (int)$request->input('limit', 50);
+
+            // 현재 테넌트의 바로빌 회원 정보 조회
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $barobillMember = BarobillMember::where('tenant_id', $tenantId)->first();
+            $userId = $barobillMember?->barobill_id ?? '';
+
+            // DB에서 저장된 계정과목 데이터 조회
+            $savedData = CardTransaction::getByDateRange($tenantId, $startDate, $endDate, $cardNum ?: null);
+
+            // 전체 카드 조회: 빈 값이면 모든 카드의 사용 내역 조회
+            if (empty($cardNum)) {
+                return $this->getAllCardsTransactions($userId, $startDate, $endDate, $page, $limit, $savedData);
+            }
+
+            // 단일 카드 조회
+            $result = $this->callSoap('GetPeriodCardApprovalLog', [
+                'ID' => $userId,
+                'CardNum' => $cardNum,
+                'StartDate' => $startDate,
+                'EndDate' => $endDate,
+                'CountPerPage' => $limit,
+                'CurrentPage' => $page,
+                'OrderDirection' => 2 // 2:내림차순
+            ]);
+
+            if (!$result['success']) {
+                return response()->json([
+                    'success' => false,
+                    'error' => $result['error'],
+                    'error_code' => $result['error_code'] ?? null
+                ]);
+            }
+
+            $resultData = $result['data'];
+
+            // 에러 코드 체크
+            $errorCode = $this->checkErrorCode($resultData);
+            if ($errorCode && !in_array($errorCode, [-25005, -25001])) {
+                return response()->json([
+                    'success' => false,
+                    'error' => $this->getErrorMessage($errorCode),
+                    'error_code' => $errorCode
+                ]);
+            }
+
+            // 데이터가 없는 경우
+            if ($errorCode && in_array($errorCode, [-25005, -25001])) {
+                return response()->json([
+                    'success' => true,
+                    'data' => [
+                        'logs' => [],
+                        'summary' => ['totalAmount' => 0, 'count' => 0, 'approvalCount' => 0, 'cancelCount' => 0],
+                        'pagination' => ['currentPage' => 1, 'maxPageNum' => 1]
+                    ]
+                ]);
+            }
+
+            // 데이터 파싱 (저장된 계정과목 병합)
+            $logs = $this->parseTransactionLogs($resultData, $savedData);
+
+            return response()->json([
+                'success' => true,
+                'data' => [
+                    'logs' => $logs['logs'],
+                    'pagination' => [
+                        'currentPage' => $resultData->CurrentPage ?? 1,
+                        'countPerPage' => $resultData->CountPerPage ?? 50,
+                        'maxPageNum' => $resultData->MaxPageNum ?? 1,
+                        'maxIndex' => $resultData->MaxIndex ?? 0
+                    ],
+                    'summary' => $logs['summary']
+                ]
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('카드 사용내역 조회 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '서버 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 전체 카드의 사용 내역 조회
+     */
+    private function getAllCardsTransactions(string $userId, string $startDate, string $endDate, int $page, int $limit, $savedData = null): JsonResponse
+    {
+        // 먼저 카드 목록 조회
+        $cardResult = $this->callSoap('GetCardEx', ['AvailOnly' => 1]);
+
+        if (!$cardResult['success']) {
+            return response()->json([
+                'success' => false,
+                'error' => $cardResult['error']
+            ]);
+        }
+
+        $cardList = [];
+        $data = $cardResult['data'];
+        if (isset($data->Card)) {
+            $cardList = is_array($data->Card) ? $data->Card : [$data->Card];
+        } elseif (isset($data->CardEx)) {
+            $cardList = is_array($data->CardEx) ? $data->CardEx : [$data->CardEx];
+        }
+
+        $allLogs = [];
+        $totalAmount = 0;
+        $approvalCount = 0;
+        $cancelCount = 0;
+
+        foreach ($cardList as $card) {
+            if (!is_object($card)) continue;
+
+            $cardNum = $card->CardNum ?? '';
+            if (empty($cardNum) || (is_numeric($cardNum) && $cardNum < 0)) continue;
+
+            $cardResult = $this->callSoap('GetPeriodCardApprovalLog', [
+                'ID' => $userId,
+                'CardNum' => $cardNum,
+                'StartDate' => $startDate,
+                'EndDate' => $endDate,
+                'CountPerPage' => 1000,
+                'CurrentPage' => 1,
+                'OrderDirection' => 2
+            ]);
+
+            if ($cardResult['success']) {
+                $cardData = $cardResult['data'];
+                $errorCode = $this->checkErrorCode($cardData);
+
+                if (!$errorCode || in_array($errorCode, [-25005, -25001])) {
+                    $parsed = $this->parseTransactionLogs($cardData, $savedData);
+                    foreach ($parsed['logs'] as $log) {
+                        $log['cardBrand'] = $this->getCardCompanyName($card->CardCompany ?? '');
+                        $allLogs[] = $log;
+                    }
+                    $totalAmount += $parsed['summary']['totalAmount'];
+                    $approvalCount += $parsed['summary']['approvalCount'];
+                    $cancelCount += $parsed['summary']['cancelCount'];
+                }
+            }
+        }
+
+        // 날짜/시간 기준 정렬 (최신순)
+        usort($allLogs, function ($a, $b) {
+            return strcmp($b['useDt'] ?? '', $a['useDt'] ?? '');
+        });
+
+        // 페이지네이션
+        $totalCount = count($allLogs);
+        $maxPageNum = (int)ceil($totalCount / $limit);
+        $startIndex = ($page - 1) * $limit;
+        $paginatedLogs = array_slice($allLogs, $startIndex, $limit);
+
+        return response()->json([
+            'success' => true,
+            'data' => [
+                'logs' => $paginatedLogs,
+                'pagination' => [
+                    'currentPage' => $page,
+                    'countPerPage' => $limit,
+                    'maxPageNum' => $maxPageNum,
+                    'maxIndex' => $totalCount
+                ],
+                'summary' => [
+                    'totalAmount' => $totalAmount,
+                    'count' => $totalCount,
+                    'approvalCount' => $approvalCount,
+                    'cancelCount' => $cancelCount
+                ]
+            ]
+        ]);
+    }
+
+    /**
+     * 거래 내역 파싱 (저장된 계정과목 병합)
+     */
+    private function parseTransactionLogs($resultData, $savedData = null): array
+    {
+        $logs = [];
+        $totalAmount = 0;
+        $approvalCount = 0;
+        $cancelCount = 0;
+
+        $rawLogs = [];
+        if (isset($resultData->CardApprovalLogList) && isset($resultData->CardApprovalLogList->CardApprovalLog)) {
+            $rawLogs = is_array($resultData->CardApprovalLogList->CardApprovalLog)
+                ? $resultData->CardApprovalLogList->CardApprovalLog
+                : [$resultData->CardApprovalLogList->CardApprovalLog];
+        }
+
+        foreach ($rawLogs as $log) {
+            $amount = floatval($log->ApprovalAmount ?? 0);
+            $approvalType = $log->ApprovalType ?? '1';
+
+            if ($approvalType === '1') {
+                $totalAmount += $amount;
+                $approvalCount++;
+            } else {
+                $cancelCount++;
+            }
+
+            // 사용일시 파싱
+            $useDT = $log->UseDT ?? '';
+            $useDate = '';
+            $useTime = '';
+            $dateTime = '';
+
+            if (!empty($useDT) && strlen($useDT) >= 8) {
+                $useDate = substr($useDT, 0, 8);
+                if (strlen($useDT) >= 14) {
+                    $useTime = substr($useDT, 8, 6);
+                    $dateTime = substr($useDT, 0, 4) . '-' . substr($useDT, 4, 2) . '-' . substr($useDT, 6, 2) . ' ' .
+                        substr($useDT, 8, 2) . ':' . substr($useDT, 10, 2) . ':' . substr($useDT, 12, 2);
+                } else {
+                    $dateTime = substr($useDT, 0, 4) . '-' . substr($useDT, 4, 2) . '-' . substr($useDT, 6, 2);
+                }
+            }
+
+            $cardNum = $log->CardNum ?? '';
+            $approvalNum = $log->ApprovalNum ?? '';
+
+            // 고유 키 생성하여 저장된 데이터와 매칭
+            $uniqueKey = implode('|', [$cardNum, $useDT, $approvalNum, (int) $amount]);
+            $savedItem = $savedData?->get($uniqueKey);
+
+            $logItem = [
+                'cardNum' => $cardNum,
+                'cardNumMasked' => $this->maskCardNumber($cardNum),
+                'cardCompany' => $log->CardCompany ?? '',
+                'cardBrand' => $this->getCardCompanyName($log->CardCompany ?? ''),
+                'useDt' => $useDT,
+                'useDate' => $useDate,
+                'useTime' => $useTime,
+                'useDateTime' => $dateTime,
+                'approvalNum' => $approvalNum,
+                'approvalType' => $approvalType,
+                'approvalTypeName' => $approvalType === '1' ? '승인' : '취소',
+                'approvalAmount' => $amount,
+                'approvalAmountFormatted' => number_format($amount),
+                'tax' => floatval($log->Tax ?? 0),
+                'taxFormatted' => number_format(floatval($log->Tax ?? 0)),
+                'serviceCharge' => floatval($log->ServiceCharge ?? 0),
+                'paymentPlan' => $log->PaymentPlan ?? '0',
+                'paymentPlanName' => $this->getPaymentPlanName($log->PaymentPlan ?? '0'),
+                'currencyCode' => $log->CurrencyCode ?? 'KRW',
+                'merchantName' => $log->UseStoreName ?? '',
+                'merchantBizNum' => $log->UseStoreCorpNum ?? '',
+                'merchantAddr' => $log->UseStoreAddr ?? '',
+                'merchantCeo' => $log->UseStoreCeo ?? '',
+                'merchantBizType' => $log->UseStoreBizType ?? '',
+                'merchantTel' => $log->UseStoreTel ?? '',
+                'memo' => $log->Memo ?? '',
+                'useKey' => $log->UseKey ?? '',
+                // 저장된 계정과목 정보 병합
+                'accountCode' => $savedItem?->account_code ?? '',
+                'accountName' => $savedItem?->account_name ?? '',
+                'isSaved' => $savedItem !== null,
+            ];
+
+            $logs[] = $logItem;
+        }
+
+        return [
+            'logs' => $logs,
+            'summary' => [
+                'totalAmount' => $totalAmount,
+                'count' => count($logs),
+                'approvalCount' => $approvalCount,
+                'cancelCount' => $cancelCount
+            ]
+        ];
+    }
+
+    /**
+     * 에러 코드 체크
+     */
+    private function checkErrorCode($data): ?int
+    {
+        if (isset($data->CurrentPage) && is_numeric($data->CurrentPage) && $data->CurrentPage < 0) {
+            return (int)$data->CurrentPage;
+        }
+        if (isset($data->CardNum) && is_numeric($data->CardNum) && $data->CardNum < 0) {
+            return (int)$data->CardNum;
+        }
+        return null;
+    }
+
+    /**
+     * 에러 메시지 반환
+     */
+    private function getErrorMessage(int $errorCode): string
+    {
+        $messages = [
+            -10002 => '인증 실패 (-10002). CERTKEY가 올바르지 않거나 만료되었습니다.',
+            -24005 => '사용자 정보 불일치 (-24005). 사업자번호를 확인해주세요.',
+            -25001 => '등록된 카드가 없습니다 (-25001).',
+            -25005 => '조회된 데이터가 없습니다 (-25005).',
+            -25006 => '카드번호가 잘못되었습니다 (-25006).',
+            -25007 => '조회 기간이 잘못되었습니다 (-25007).',
+        ];
+        return $messages[$errorCode] ?? '바로빌 API 오류: ' . $errorCode;
+    }
+
+    /**
+     * 카드번호 마스킹
+     */
+    private function maskCardNumber(string $cardNum): string
+    {
+        if (strlen($cardNum) < 8) return $cardNum;
+        return substr($cardNum, 0, 4) . '-****-****-' . substr($cardNum, -4);
+    }
+
+    /**
+     * 카드사 코드 -> 카드사명 변환
+     */
+    private function getCardCompanyName(string $code): string
+    {
+        $companies = [
+            '01' => '비씨',
+            '02' => 'KB국민',
+            '03' => '하나(외환)',
+            '04' => '삼성',
+            '06' => '신한',
+            '07' => '현대',
+            '08' => '롯데',
+            '11' => 'NH농협',
+            '12' => '수협',
+            '13' => '씨티',
+            '14' => '우리',
+            '15' => '광주',
+            '16' => '전북',
+            '21' => '하나',
+            '22' => '제주',
+            '23' => 'SC제일',
+            '25' => 'KDB산업',
+            '26' => 'IBK기업',
+            '27' => '새마을금고',
+            '28' => '신협',
+            '29' => '저축은행',
+            '30' => '우체국',
+            '31' => '카카오뱅크',
+            '32' => 'K뱅크',
+            '33' => '토스뱅크'
+        ];
+        return $companies[$code] ?? $code;
+    }
+
+    /**
+     * 할부 이름 반환
+     */
+    private function getPaymentPlanName(string $plan): string
+    {
+        if (empty($plan) || $plan === '0' || $plan === '00') {
+            return '일시불';
+        }
+        return $plan . '개월';
+    }
+
+    /**
+     * 계정과목 목록 조회
+     */
+    public function accountCodes(): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+        $codes = AccountCode::getActiveByTenant($tenantId);
+
+        return response()->json([
+            'success' => true,
+            'data' => $codes->map(fn($c) => [
+                'id' => $c->id,
+                'code' => $c->code,
+                'name' => $c->name,
+                'category' => $c->category,
+            ])
+        ]);
+    }
+
+    /**
+     * 카드 사용내역 저장 (계정과목 포함)
+     */
+    public function save(Request $request): JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $transactions = $request->input('transactions', []);
+
+            if (empty($transactions)) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '저장할 데이터가 없습니다.'
+                ]);
+            }
+
+            $saved = 0;
+            $updated = 0;
+
+            DB::beginTransaction();
+
+            foreach ($transactions as $trans) {
+                $data = [
+                    'tenant_id' => $tenantId,
+                    'card_num' => $trans['cardNum'] ?? '',
+                    'card_company' => $trans['cardCompany'] ?? '',
+                    'card_company_name' => $trans['cardBrand'] ?? '',
+                    'use_dt' => $trans['useDt'] ?? '',
+                    'use_date' => $trans['useDate'] ?? '',
+                    'use_time' => $trans['useTime'] ?? '',
+                    'approval_num' => $trans['approvalNum'] ?? '',
+                    'approval_type' => $trans['approvalType'] ?? '',
+                    'approval_amount' => floatval($trans['approvalAmount'] ?? 0),
+                    'tax' => floatval($trans['tax'] ?? 0),
+                    'service_charge' => floatval($trans['serviceCharge'] ?? 0),
+                    'payment_plan' => $trans['paymentPlan'] ?? '',
+                    'currency_code' => $trans['currencyCode'] ?? 'KRW',
+                    'merchant_name' => $trans['merchantName'] ?? '',
+                    'merchant_biz_num' => $trans['merchantBizNum'] ?? '',
+                    'merchant_addr' => $trans['merchantAddr'] ?? '',
+                    'merchant_ceo' => $trans['merchantCeo'] ?? '',
+                    'merchant_biz_type' => $trans['merchantBizType'] ?? '',
+                    'merchant_tel' => $trans['merchantTel'] ?? '',
+                    'memo' => $trans['memo'] ?? '',
+                    'use_key' => $trans['useKey'] ?? '',
+                    'account_code' => $trans['accountCode'] ?? null,
+                    'account_name' => $trans['accountName'] ?? null,
+                ];
+
+                // Upsert: 있으면 업데이트, 없으면 생성
+                $existing = CardTransaction::where('tenant_id', $tenantId)
+                    ->where('card_num', $data['card_num'])
+                    ->where('use_dt', $data['use_dt'])
+                    ->where('approval_num', $data['approval_num'])
+                    ->where('approval_amount', $data['approval_amount'])
+                    ->first();
+
+                if ($existing) {
+                    // 계정과목만 업데이트
+                    $existing->update([
+                        'account_code' => $data['account_code'],
+                        'account_name' => $data['account_name'],
+                    ]);
+                    $updated++;
+                } else {
+                    CardTransaction::create($data);
+                    $saved++;
+                }
+            }
+
+            DB::commit();
+
+            return response()->json([
+                'success' => true,
+                'message' => "저장 완료: 신규 {$saved}건, 수정 {$updated}건",
+                'saved' => $saved,
+                'updated' => $updated
+            ]);
+        } catch (\Throwable $e) {
+            DB::rollBack();
+            Log::error('카드 사용내역 저장 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '저장 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * 엑셀 다운로드
+     */
+    public function exportExcel(Request $request): StreamedResponse|JsonResponse
+    {
+        try {
+            $tenantId = session('selected_tenant_id', self::HEADQUARTERS_TENANT_ID);
+            $startDate = $request->input('startDate', date('Ymd'));
+            $endDate = $request->input('endDate', date('Ymd'));
+            $cardNum = $request->input('cardNum', '');
+
+            // DB에서 저장된 데이터 조회
+            $query = CardTransaction::where('tenant_id', $tenantId)
+                ->whereBetween('use_date', [$startDate, $endDate])
+                ->orderBy('use_date', 'desc')
+                ->orderBy('use_time', 'desc');
+
+            if (!empty($cardNum)) {
+                $query->where('card_num', $cardNum);
+            }
+
+            $transactions = $query->get();
+
+            // 데이터가 없으면 안내
+            if ($transactions->isEmpty()) {
+                return response()->json([
+                    'success' => false,
+                    'error' => '저장된 데이터가 없습니다. 먼저 데이터를 조회하고 저장해주세요.'
+                ]);
+            }
+
+            $filename = "카드사용내역_{$startDate}_{$endDate}.csv";
+
+            return response()->streamDownload(function () use ($transactions) {
+                $handle = fopen('php://output', 'w');
+
+                // UTF-8 BOM for Excel
+                fprintf($handle, chr(0xEF) . chr(0xBB) . chr(0xBF));
+
+                // 헤더
+                fputcsv($handle, [
+                    '사용일시',
+                    '카드번호',
+                    '카드사',
+                    '가맹점명',
+                    '가맹점사업자번호',
+                    '승인금액',
+                    '부가세',
+                    '할부',
+                    '구분',
+                    '승인번호',
+                    '계정과목코드',
+                    '계정과목명'
+                ]);
+
+                // 데이터
+                foreach ($transactions as $trans) {
+                    $dateTime = '';
+                    if ($trans->use_date) {
+                        $dateTime = substr($trans->use_date, 0, 4) . '-' .
+                            substr($trans->use_date, 4, 2) . '-' .
+                            substr($trans->use_date, 6, 2);
+                        if ($trans->use_time) {
+                            $dateTime .= ' ' . substr($trans->use_time, 0, 2) . ':' .
+                                substr($trans->use_time, 2, 2) . ':' .
+                                substr($trans->use_time, 4, 2);
+                        }
+                    }
+
+                    fputcsv($handle, [
+                        $dateTime,
+                        $trans->card_num,
+                        $trans->card_company_name,
+                        $trans->merchant_name,
+                        $trans->merchant_biz_num,
+                        $trans->approval_amount,
+                        $trans->tax,
+                        $this->getPaymentPlanName($trans->payment_plan),
+                        $trans->approval_type === '1' ? '승인' : '취소',
+                        $trans->approval_num,
+                        $trans->account_code,
+                        $trans->account_name
+                    ]);
+                }
+
+                fclose($handle);
+            }, $filename, [
+                'Content-Type' => 'text/csv; charset=utf-8',
+                'Content-Disposition' => 'attachment; filename="' . $filename . '"',
+            ]);
+        } catch (\Throwable $e) {
+            Log::error('엑셀 다운로드 오류: ' . $e->getMessage());
+            return response()->json([
+                'success' => false,
+                'error' => '다운로드 오류: ' . $e->getMessage()
+            ]);
+        }
+    }
+
+    /**
+     * SOAP 호출
+     */
+    private function callSoap(string $method, array $params = []): array
+    {
+        if (!$this->soapClient) {
+            return [
+                'success' => false,
+                'error' => '바로빌 SOAP 클라이언트가 초기화되지 않았습니다.'
+            ];
+        }
+
+        if (empty($this->certKey) && !$this->isTestMode) {
+            return [
+                'success' => false,
+                'error' => 'CERTKEY가 설정되지 않았습니다.'
+            ];
+        }
+
+        if (empty($this->corpNum)) {
+            return [
+                'success' => false,
+                'error' => '사업자번호가 설정되지 않았습니다.'
+            ];
+        }
+
+        // CERTKEY와 CorpNum 자동 추가
+        if (!isset($params['CERTKEY'])) {
+            $params['CERTKEY'] = $this->certKey ?? '';
+        }
+        if (!isset($params['CorpNum'])) {
+            $params['CorpNum'] = $this->corpNum;
+        }
+
+        try {
+            Log::info("바로빌 카드 API 호출 - Method: {$method}, CorpNum: {$this->corpNum}");
+
+            $result = $this->soapClient->$method($params);
+            $resultProperty = $method . 'Result';
+
+            if (isset($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
+                    ];
+                }
+
+                return [
+                    'success' => true,
+                    'data' => $resultData
+                ];
+            }
+
+            return [
+                'success' => true,
+                'data' => $result
+            ];
+        } catch (\SoapFault $e) {
+            Log::error('바로빌 SOAP 오류: ' . $e->getMessage());
+            return [
+                'success' => false,
+                'error' => 'SOAP 오류: ' . $e->getMessage(),
+                'error_code' => $e->getCode()
+            ];
+        } catch (\Throwable $e) {
+            Log::error('바로빌 API 호출 오류: ' . $e->getMessage());
+            return [
+                'success' => false,
+                'error' => 'API 호출 오류: ' . $e->getMessage()
+            ];
+        }
+    }
+}
diff --git a/app/Models/Barobill/CardTransaction.php b/app/Models/Barobill/CardTransaction.php
new file mode 100644
index 00000000..bd4da981
--- /dev/null
+++ b/app/Models/Barobill/CardTransaction.php
@@ -0,0 +1,99 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use App\Models\Tenants\Tenant;
+
+/**
+ * 바로빌 카드 사용내역 모델
+ */
+class CardTransaction extends Model
+{
+    protected $table = 'barobill_card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_num',
+        'card_company',
+        'card_company_name',
+        'use_dt',
+        'use_date',
+        'use_time',
+        'approval_num',
+        'approval_type',
+        'approval_amount',
+        'tax',
+        'service_charge',
+        'payment_plan',
+        'currency_code',
+        'merchant_name',
+        'merchant_biz_num',
+        'merchant_addr',
+        'merchant_ceo',
+        'merchant_biz_type',
+        'merchant_tel',
+        'memo',
+        'use_key',
+        'account_code',
+        'account_name',
+    ];
+
+    protected $casts = [
+        'approval_amount' => 'decimal:2',
+        'tax' => 'decimal:2',
+        'service_charge' => 'decimal:2',
+    ];
+
+    /**
+     * 테넌트 관계
+     */
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    /**
+     * 거래 고유 키 생성 (매칭용)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return implode('|', [
+            $this->card_num,
+            $this->use_dt,
+            $this->approval_num,
+            (int) $this->approval_amount,
+        ]);
+    }
+
+    /**
+     * 바로빌 로그 데이터로부터 고유 키 생성 (정적 메서드)
+     */
+    public static function generateUniqueKey(array $log): string
+    {
+        return implode('|', [
+            $log['cardNum'] ?? '',
+            $log['useDt'] ?? '',
+            $log['approvalNum'] ?? '',
+            (int) ($log['approvalAmount'] ?? 0),
+        ]);
+    }
+
+    /**
+     * 테넌트별 거래 내역 조회 (기간별)
+     */
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $cardNum = null)
+    {
+        $query = self::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderBy('use_date', 'desc')
+            ->orderBy('use_time', 'desc');
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        return $query->get()->keyBy(fn($item) => $item->unique_key);
+    }
+}
diff --git a/database/migrations/2026_01_23_150000_create_barobill_card_transactions_table.php b/database/migrations/2026_01_23_150000_create_barobill_card_transactions_table.php
new file mode 100644
index 00000000..4993d4ac
--- /dev/null
+++ b/database/migrations/2026_01_23_150000_create_barobill_card_transactions_table.php
@@ -0,0 +1,61 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('barobill_card_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->onDelete('cascade');
+            $table->string('card_num', 50)->comment('카드번호');
+            $table->string('card_company', 10)->nullable()->comment('카드사 코드');
+            $table->string('card_company_name', 50)->nullable()->comment('카드사명');
+            $table->string('use_dt', 20)->comment('사용일시 원본 (YYYYMMDDHHMMSS)');
+            $table->string('use_date', 8)->comment('사용일 (YYYYMMDD)');
+            $table->string('use_time', 6)->nullable()->comment('사용시간 (HHMMSS)');
+            $table->string('approval_num', 50)->nullable()->comment('승인번호');
+            $table->string('approval_type', 10)->nullable()->comment('승인유형 (1=승인, 2=취소)');
+            $table->decimal('approval_amount', 18, 2)->default(0)->comment('승인금액');
+            $table->decimal('tax', 18, 2)->default(0)->comment('부가세');
+            $table->decimal('service_charge', 18, 2)->default(0)->comment('봉사료');
+            $table->string('payment_plan', 10)->nullable()->comment('할부개월수');
+            $table->string('currency_code', 10)->default('KRW')->comment('통화코드');
+            $table->string('merchant_name', 255)->nullable()->comment('가맹점명');
+            $table->string('merchant_biz_num', 20)->nullable()->comment('가맹점 사업자번호');
+            $table->string('merchant_addr', 255)->nullable()->comment('가맹점 주소');
+            $table->string('merchant_ceo', 100)->nullable()->comment('가맹점 대표자');
+            $table->string('merchant_biz_type', 100)->nullable()->comment('가맹점 업종');
+            $table->string('merchant_tel', 50)->nullable()->comment('가맹점 전화번호');
+            $table->string('memo', 255)->nullable()->comment('메모');
+            $table->string('use_key', 100)->nullable()->comment('사용키');
+            $table->string('account_code', 50)->nullable()->comment('계정과목 코드');
+            $table->string('account_name', 100)->nullable()->comment('계정과목 명');
+            $table->timestamps();
+
+            // 복합 유니크 인덱스: 같은 거래는 중복 저장 방지
+            $table->unique(
+                ['tenant_id', 'card_num', 'use_dt', 'approval_num', 'approval_amount'],
+                'bb_card_trans_unique'
+            );
+
+            // 조회용 인덱스
+            $table->index(['tenant_id', 'use_date'], 'bb_card_trans_tenant_date_idx');
+            $table->index(['tenant_id', 'card_num', 'use_date'], 'bb_card_trans_tenant_card_date_idx');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('barobill_card_transactions');
+    }
+};
diff --git a/database/seeders/MngMenuSeeder.php b/database/seeders/MngMenuSeeder.php
index fdd2aaaa..c34699f3 100644
--- a/database/seeders/MngMenuSeeder.php
+++ b/database/seeders/MngMenuSeeder.php
@@ -592,11 +592,11 @@ protected function seedMainMenus(): void
         ]);
         $this->createMenu([
             'parent_id' => $barobillGroup->id,
-            'name' => '카드사용내역',
-            'url' => '/barobill/card-usage',
+            'name' => '카드 사용내역',
+            'url' => '/barobill/ecard',
             'icon' => 'credit-card',
             'sort_order' => $barobillSubOrder++,
-            'options' => ['route_name' => 'barobill.card-usage.index', 'section' => 'main'],
+            'options' => ['route_name' => 'barobill.ecard.index', 'section' => 'main'],
         ]);
         $this->createMenu([
             'parent_id' => $barobillGroup->id,
diff --git a/resources/views/barobill/ecard/index.blade.php b/resources/views/barobill/ecard/index.blade.php
new file mode 100644
index 00000000..0b60fc0e
--- /dev/null
+++ b/resources/views/barobill/ecard/index.blade.php
@@ -0,0 +1,765 @@
+@extends('layouts.app')
+
+@section('title', '카드 사용내역')
+
+@section('content')
+<!-- 현재 테넌트 정보 카드 (React 외부) -->
+@if($currentTenant)
+<div class="rounded-xl shadow-lg p-5 mb-6" style="background: linear-gradient(to right, #7c3aed, #8b5cf6); color: white;">
+    <div class="flex flex-col lg:flex-row lg:items-center lg:justify-between gap-4">
+        <div class="flex items-center gap-4">
+            <div class="p-3 rounded-xl" style="background: rgba(255,255,255,0.2);">
+                <svg class="w-7 h-7" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                    <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z" />
+                </svg>
+            </div>
+            <div>
+                <div class="flex items-center gap-2 mb-1">
+                    <span class="px-2 py-0.5 rounded-full text-xs font-bold" style="background: rgba(255,255,255,0.2);">T-ID: {{ $currentTenant->id }}</span>
+                    @if($currentTenant->id == 1)
+                    <span class="px-2 py-0.5 rounded-full text-xs font-bold" style="background: #facc15; color: #713f12;">파트너사</span>
+                    @endif
+                </div>
+                <h2 class="text-xl font-bold">{{ $currentTenant->company_name }}</h2>
+            </div>
+        </div>
+        @if($barobillMember)
+        <div class="grid grid-cols-2 lg:grid-cols-4 gap-3 text-sm">
+            <div class="rounded-lg p-2" style="background: rgba(255,255,255,0.1);">
+                <p class="text-xs" style="color: rgba(255,255,255,0.6);">사업자번호</p>
+                <p class="font-medium">{{ $barobillMember->biz_no }}</p>
+            </div>
+            <div class="rounded-lg p-2" style="background: rgba(255,255,255,0.1);">
+                <p class="text-xs" style="color: rgba(255,255,255,0.6);">대표자</p>
+                <p class="font-medium">{{ $barobillMember->ceo_name ?? '-' }}</p>
+            </div>
+            <div class="rounded-lg p-2" style="background: rgba(255,255,255,0.1);">
+                <p class="text-xs" style="color: rgba(255,255,255,0.6);">담당자</p>
+                <p class="font-medium">{{ $barobillMember->manager_name ?? '-' }}</p>
+            </div>
+            <div class="rounded-lg p-2" style="background: rgba(255,255,255,0.1);">
+                <p class="text-xs" style="color: rgba(255,255,255,0.6);">바로빌 ID</p>
+                <p class="font-medium">{{ $barobillMember->barobill_id }}</p>
+            </div>
+        </div>
+        @else
+        <div class="flex items-center gap-2" style="color: #fef08a;">
+            <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 1.732-3L13.732 4c-.77-1.333-2.694-1.333-3.464 0L3.34 16c-.77 1.333.192 3 1.732 3z" />
+            </svg>
+            <span class="text-sm">바로빌 회원사 미연동</span>
+        </div>
+        @endif
+    </div>
+</div>
+@endif
+
+<div id="ecard-root"></div>
+@endsection
+
+@push('scripts')
+<script src="https://unpkg.com/react@18/umd/react.production.min.js" crossorigin></script>
+<script src="https://unpkg.com/react-dom@18/umd/react-dom.production.min.js" crossorigin></script>
+<script src="https://unpkg.com/@babel/standalone/babel.min.js"></script>
+
+<script type="text/babel">
+    const { useState, useEffect, useRef, useCallback } = React;
+
+    // API Routes
+    const API = {
+        cards: '{{ route("barobill.ecard.cards") }}',
+        transactions: '{{ route("barobill.ecard.transactions") }}',
+        accountCodes: '{{ route("barobill.ecard.account-codes") }}',
+        save: '{{ route("barobill.ecard.save") }}',
+        export: '{{ route("barobill.ecard.export") }}',
+    };
+
+    const CSRF_TOKEN = '{{ csrf_token() }}';
+
+    // 날짜 유틸리티 함수
+    const getMonthDates = (offset = 0) => {
+        const now = new Date();
+        const year = now.getFullYear();
+        const month = now.getMonth() + offset;
+        const firstDay = new Date(year, month, 1);
+        const lastDay = new Date(year, month + 1, 0);
+        return {
+            from: firstDay.toISOString().split('T')[0],
+            to: lastDay.toISOString().split('T')[0]
+        };
+    };
+
+    // Toast 알림 (전역 showToast 사용)
+    const notify = (message, type = 'info') => {
+        if (typeof window.showToast === 'function') {
+            window.showToast(message, type);
+        } else {
+            alert(message);
+        }
+    };
+
+    // StatCard Component
+    const StatCard = ({ title, value, subtext, icon, color = 'purple' }) => {
+        const colorClasses = {
+            purple: 'bg-purple-50 text-purple-600',
+            green: 'bg-green-50 text-green-600',
+            red: 'bg-red-50 text-red-600',
+            stone: 'bg-stone-50 text-stone-600'
+        };
+        return (
+            <div className="bg-white rounded-xl p-6 shadow-sm border border-stone-100 hover:shadow-md transition-shadow">
+                <div className="flex items-start justify-between mb-4">
+                    <h3 className="text-sm font-medium text-stone-500">{title}</h3>
+                    <div className={`p-2 rounded-lg ${colorClasses[color] || colorClasses.purple}`}>
+                        {icon}
+                    </div>
+                </div>
+                <div className="text-2xl font-bold text-stone-900 mb-1">{value}</div>
+                {subtext && <div className="text-xs text-stone-400">{subtext}</div>}
+            </div>
+        );
+    };
+
+    // CardSelector Component
+    const CardSelector = ({ cards, selectedCard, onSelect }) => (
+        <div className="flex flex-wrap gap-2">
+            <button
+                onClick={() => onSelect('')}
+                className={`px-4 py-2 rounded-lg text-sm font-medium transition-colors ${
+                    selectedCard === ''
+                        ? 'bg-purple-600 text-white'
+                        : 'bg-white border border-stone-200 text-stone-700 hover:bg-stone-50'
+                }`}
+            >
+                전체 카드
+            </button>
+            {cards.map(card => (
+                <button
+                    key={card.cardNum}
+                    onClick={() => onSelect(card.cardNum)}
+                    className={`px-4 py-2 rounded-lg text-sm font-medium transition-colors ${
+                        selectedCard === card.cardNum
+                            ? 'bg-purple-600 text-white'
+                            : 'bg-white border border-stone-200 text-stone-700 hover:bg-stone-50'
+                    }`}
+                >
+                    {card.cardBrand} {card.cardNum ? '****' + card.cardNum.slice(-4) : ''}
+                    {card.alias && ` (${card.alias})`}
+                </button>
+            ))}
+        </div>
+    );
+
+    // AccountCodeSelect Component (검색 가능한 드롭다운)
+    const AccountCodeSelect = ({ value, onChange, accountCodes }) => {
+        const [isOpen, setIsOpen] = useState(false);
+        const [search, setSearch] = useState('');
+        const containerRef = useRef(null);
+
+        // 선택된 값의 표시 텍스트
+        const selectedItem = accountCodes.find(c => c.code === value);
+        const displayText = selectedItem ? `${selectedItem.code} ${selectedItem.name}` : '';
+
+        // 검색 필터링
+        const filteredCodes = accountCodes.filter(code => {
+            if (!search) return true;
+            const searchLower = search.toLowerCase();
+            return code.code.toLowerCase().includes(searchLower) ||
+                   code.name.toLowerCase().includes(searchLower);
+        });
+
+        // 외부 클릭 시 닫기
+        useEffect(() => {
+            const handleClickOutside = (e) => {
+                if (containerRef.current && !containerRef.current.contains(e.target)) {
+                    setIsOpen(false);
+                    setSearch('');
+                }
+            };
+            document.addEventListener('mousedown', handleClickOutside);
+            return () => document.removeEventListener('mousedown', handleClickOutside);
+        }, []);
+
+        const handleSelect = (code) => {
+            const selected = accountCodes.find(c => c.code === code.code);
+            onChange(code.code, selected?.name || '');
+            setIsOpen(false);
+            setSearch('');
+        };
+
+        const handleClear = (e) => {
+            e.stopPropagation();
+            onChange('', '');
+            setSearch('');
+        };
+
+        return (
+            <div ref={containerRef} className="relative">
+                {/* 선택 버튼 */}
+                <div
+                    onClick={() => setIsOpen(!isOpen)}
+                    className={`w-full px-2 py-1 text-xs border rounded cursor-pointer flex items-center justify-between gap-1 ${
+                        isOpen ? 'border-purple-500 ring-2 ring-purple-500' : 'border-stone-200'
+                    } bg-white`}
+                >
+                    <span className={displayText ? 'text-stone-900' : 'text-stone-400'}>
+                        {displayText || '선택'}
+                    </span>
+                    <div className="flex items-center gap-1">
+                        {value && (
+                            <button
+                                onClick={handleClear}
+                                className="text-stone-400 hover:text-stone-600"
+                            >
+                                <svg className="w-3 h-3" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12" />
+                                </svg>
+                            </button>
+                        )}
+                        <svg className={`w-3 h-3 text-stone-400 transition-transform ${isOpen ? 'rotate-180' : ''}`} fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                            <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M19 9l-7 7-7-7" />
+                        </svg>
+                    </div>
+                </div>
+
+                {/* 드롭다운 */}
+                {isOpen && (
+                    <div className="absolute z-50 mt-1 w-48 bg-white border border-stone-200 rounded-lg shadow-lg">
+                        {/* 검색 입력 */}
+                        <div className="p-2 border-b border-stone-100">
+                            <input
+                                type="text"
+                                value={search}
+                                onChange={(e) => setSearch(e.target.value)}
+                                placeholder="코드 또는 이름 검색..."
+                                className="w-full px-2 py-1 text-xs border border-stone-200 rounded focus:ring-1 focus:ring-purple-500 outline-none"
+                                autoFocus
+                            />
+                        </div>
+                        {/* 옵션 목록 */}
+                        <div className="max-h-48 overflow-y-auto">
+                            {filteredCodes.length === 0 ? (
+                                <div className="px-3 py-2 text-xs text-stone-400 text-center">
+                                    검색 결과 없음
+                                </div>
+                            ) : (
+                                filteredCodes.slice(0, 50).map(code => (
+                                    <div
+                                        key={code.code}
+                                        onClick={() => handleSelect(code)}
+                                        className={`px-3 py-1.5 text-xs cursor-pointer hover:bg-purple-50 ${
+                                            value === code.code ? 'bg-purple-100 text-purple-700' : 'text-stone-700'
+                                        }`}
+                                    >
+                                        <span className="font-mono text-purple-600">{code.code}</span>
+                                        <span className="ml-1">{code.name}</span>
+                                    </div>
+                                ))
+                            )}
+                            {filteredCodes.length > 50 && (
+                                <div className="px-3 py-1 text-xs text-stone-400 text-center border-t">
+                                    +{filteredCodes.length - 50}개 더 있음
+                                </div>
+                            )}
+                        </div>
+                    </div>
+                )}
+            </div>
+        );
+    };
+
+    // TransactionTable Component
+    const TransactionTable = ({
+        logs,
+        loading,
+        dateFrom,
+        dateTo,
+        onDateFromChange,
+        onDateToChange,
+        onThisMonth,
+        onLastMonth,
+        totalCount,
+        accountCodes,
+        onAccountCodeChange,
+        onSave,
+        onExport,
+        saving,
+        hasChanges
+    }) => {
+        const formatCurrency = (val) => new Intl.NumberFormat('ko-KR').format(val || 0) + '원';
+
+        if (loading) {
+            return (
+                <div className="flex items-center justify-center py-20">
+                    <div className="animate-spin rounded-full h-8 w-8 border-b-2 border-purple-600"></div>
+                </div>
+            );
+        }
+
+        return (
+            <div className="bg-white rounded-xl shadow-sm border border-stone-100 overflow-hidden">
+                <div className="p-6 border-b border-stone-100">
+                    <div className="flex flex-col lg:flex-row lg:items-center lg:justify-between gap-4">
+                        <h2 className="text-lg font-bold text-stone-900">카드 사용내역</h2>
+                        {/* 기간 조회 필터 */}
+                        <div className="flex flex-wrap items-center gap-3">
+                            <div className="flex items-center gap-2">
+                                <label className="text-sm text-stone-500">기간</label>
+                                <input
+                                    type="date"
+                                    value={dateFrom}
+                                    onChange={(e) => onDateFromChange(e.target.value)}
+                                    className="rounded-lg border border-stone-200 px-3 py-1.5 text-sm focus:ring-2 focus:ring-purple-500 outline-none"
+                                />
+                                <span className="text-stone-400">~</span>
+                                <input
+                                    type="date"
+                                    value={dateTo}
+                                    onChange={(e) => onDateToChange(e.target.value)}
+                                    className="rounded-lg border border-stone-200 px-3 py-1.5 text-sm focus:ring-2 focus:ring-purple-500 outline-none"
+                                />
+                            </div>
+                            <div className="flex items-center gap-2">
+                                <button
+                                    onClick={onThisMonth}
+                                    className="px-3 py-1.5 text-sm bg-purple-50 text-purple-600 rounded-lg hover:bg-purple-100 transition-colors font-medium"
+                                >
+                                    이번 달
+                                </button>
+                                <button
+                                    onClick={onLastMonth}
+                                    className="px-3 py-1.5 text-sm bg-stone-100 text-stone-600 rounded-lg hover:bg-stone-200 transition-colors font-medium"
+                                >
+                                    지난달
+                                </button>
+                            </div>
+                            <span className="text-sm text-stone-500 ml-2">
+                                조회: <span className="font-semibold text-stone-700">{logs.length}</span>건
+                                {totalCount !== logs.length && (
+                                    <span className="text-stone-400"> / 전체 {totalCount}건</span>
+                                )}
+                            </span>
+                        </div>
+                    </div>
+                    {/* 저장/엑셀 버튼 */}
+                    <div className="flex items-center gap-2 mt-4">
+                        <button
+                            onClick={onSave}
+                            disabled={saving || logs.length === 0}
+                            className={`flex items-center gap-2 px-4 py-2 rounded-lg text-sm font-medium transition-colors ${
+                                hasChanges
+                                    ? 'bg-purple-600 text-white hover:bg-purple-700'
+                                    : 'bg-purple-100 text-purple-700 hover:bg-purple-200'
+                            } disabled:opacity-50 disabled:cursor-not-allowed`}
+                        >
+                            {saving ? (
+                                <svg className="animate-spin w-4 h-4" fill="none" viewBox="0 0 24 24">
+                                    <circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle>
+                                    <path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4z"></path>
+                                </svg>
+                            ) : (
+                                <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                    <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M8 7H5a2 2 0 00-2 2v9a2 2 0 002 2h14a2 2 0 002-2V9a2 2 0 00-2-2h-3m-1 4l-3 3m0 0l-3-3m3 3V4" />
+                                </svg>
+                            )}
+                            {hasChanges ? '변경사항 저장' : '저장'}
+                        </button>
+                        <button
+                            onClick={onExport}
+                            disabled={logs.length === 0}
+                            className="flex items-center gap-2 px-4 py-2 bg-blue-100 text-blue-700 rounded-lg text-sm font-medium hover:bg-blue-200 transition-colors disabled:opacity-50 disabled:cursor-not-allowed"
+                        >
+                            <svg className="w-4 h-4" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                                <path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M12 10v6m0 0l-3-3m3 3l3-3m2 8H7a2 2 0 01-2-2V5a2 2 0 012-2h5.586a1 1 0 01.707.293l5.414 5.414a1 1 0 01.293.707V19a2 2 0 01-2 2z" />
+                            </svg>
+                            엑셀 다운로드
+                        </button>
+                    </div>
+                </div>
+                <div className="overflow-x-auto" style={ {maxHeight: '500px', overflowY: 'auto'} }>
+                    <table className="w-full text-left text-sm text-stone-600">
+                        <thead className="bg-stone-50 text-xs uppercase font-medium text-stone-500 sticky top-0">
+                            <tr>
+                                <th className="px-4 py-4 bg-stone-50">사용일시</th>
+                                <th className="px-4 py-4 bg-stone-50">카드정보</th>
+                                <th className="px-4 py-4 bg-stone-50">가맹점</th>
+                                <th className="px-4 py-4 text-right bg-stone-50">금액</th>
+                                <th className="px-4 py-4 text-right bg-stone-50">부가세</th>
+                                <th className="px-4 py-4 bg-stone-50">할부</th>
+                                <th className="px-4 py-4 bg-stone-50">구분</th>
+                                <th className="px-4 py-4 bg-stone-50">승인번호</th>
+                                <th className="px-4 py-4 bg-stone-50 min-w-[150px]">계정과목</th>
+                            </tr>
+                        </thead>
+                        <tbody className="divide-y divide-stone-100">
+                            {logs.length === 0 ? (
+                                <tr>
+                                    <td colSpan="9" className="px-6 py-8 text-center text-stone-400">
+                                        해당 기간에 조회된 카드 사용내역이 없습니다.
+                                    </td>
+                                </tr>
+                            ) : (
+                                logs.map((log, index) => (
+                                    <tr key={index} className={`hover:bg-stone-50 transition-colors ${log.isSaved ? 'bg-purple-50/30' : ''}`}>
+                                        <td className="px-4 py-3 whitespace-nowrap">
+                                            <div className="font-medium text-stone-900">{log.useDateTime || '-'}</div>
+                                        </td>
+                                        <td className="px-4 py-3">
+                                            <div className="font-medium text-stone-900">{log.cardBrand}</div>
+                                            <div className="text-xs text-stone-400 font-mono">
+                                                {log.cardNumMasked || '-'}
+                                            </div>
+                                        </td>
+                                        <td className="px-4 py-3">
+                                            <div className="font-medium text-stone-900">{log.merchantName || '-'}</div>
+                                            {log.merchantBizNum && (
+                                                <div className="text-xs text-stone-400">{log.merchantBizNum}</div>
+                                            )}
+                                        </td>
+                                        <td className="px-4 py-3 text-right font-medium">
+                                            <span className={log.approvalType === '1' ? 'text-purple-600' : 'text-red-600'}>
+                                                {log.approvalAmountFormatted}원
+                                            </span>
+                                        </td>
+                                        <td className="px-4 py-3 text-right text-stone-500">
+                                            {log.taxFormatted}원
+                                        </td>
+                                        <td className="px-4 py-3 text-center">
+                                            <span className={`px-2 py-1 rounded text-xs ${
+                                                log.paymentPlanName === '일시불'
+                                                    ? 'bg-stone-100 text-stone-600'
+                                                    : 'bg-amber-100 text-amber-700'
+                                            }`}>
+                                                {log.paymentPlanName}
+                                            </span>
+                                        </td>
+                                        <td className="px-4 py-3 text-center">
+                                            <span className={`px-2 py-1 rounded text-xs font-medium ${
+                                                log.approvalType === '1'
+                                                    ? 'bg-green-100 text-green-700'
+                                                    : 'bg-red-100 text-red-700'
+                                            }`}>
+                                                {log.approvalTypeName}
+                                            </span>
+                                        </td>
+                                        <td className="px-4 py-3 text-stone-500 font-mono text-xs">
+                                            {log.approvalNum || '-'}
+                                        </td>
+                                        <td className="px-4 py-3">
+                                            <AccountCodeSelect
+                                                value={log.accountCode}
+                                                onChange={(code, name) => onAccountCodeChange(index, code, name)}
+                                                accountCodes={accountCodes}
+                                            />
+                                            {log.accountName && (
+                                                <div className="text-xs text-purple-600 mt-1">{log.accountName}</div>
+                                            )}
+                                        </td>
+                                    </tr>
+                                ))
+                            )}
+                        </tbody>
+                    </table>
+                </div>
+            </div>
+        );
+    };
+
+    // Main App Component
+    const App = () => {
+        const [loading, setLoading] = useState(true);
+        const [saving, setSaving] = useState(false);
+        const [cards, setCards] = useState([]);
+        const [selectedCard, setSelectedCard] = useState('');
+        const [logs, setLogs] = useState([]);
+        const [summary, setSummary] = useState({});
+        const [pagination, setPagination] = useState({});
+        const [error, setError] = useState(null);
+        const [accountCodes, setAccountCodes] = useState([]);
+        const [hasChanges, setHasChanges] = useState(false);
+
+        // 날짜 필터 상태 (기본: 현재 월)
+        const currentMonth = getMonthDates(0);
+        const [dateFrom, setDateFrom] = useState(currentMonth.from);
+        const [dateTo, setDateTo] = useState(currentMonth.to);
+
+        // 초기 로드
+        useEffect(() => {
+            loadCards();
+            loadAccountCodes();
+        }, []);
+
+        // 날짜 또는 카드 변경 시 거래내역 로드
+        useEffect(() => {
+            if (dateFrom && dateTo) {
+                loadTransactions();
+            }
+        }, [dateFrom, dateTo, selectedCard]);
+
+        const loadCards = async () => {
+            try {
+                const response = await fetch(API.cards);
+                const data = await response.json();
+                if (data.success) {
+                    setCards(data.cards || []);
+                }
+            } catch (err) {
+                console.error('카드 목록 로드 오류:', err);
+            }
+        };
+
+        const loadAccountCodes = async () => {
+            try {
+                const response = await fetch(API.accountCodes);
+                const data = await response.json();
+                if (data.success) {
+                    setAccountCodes(data.data || []);
+                }
+            } catch (err) {
+                console.error('계정과목 목록 로드 오류:', err);
+            }
+        };
+
+        const loadTransactions = async (page = 1) => {
+            setLoading(true);
+            setError(null);
+            setHasChanges(false);
+
+            try {
+                const params = new URLSearchParams({
+                    startDate: dateFrom.replace(/-/g, ''),
+                    endDate: dateTo.replace(/-/g, ''),
+                    cardNum: selectedCard,
+                    page: page,
+                    limit: 50
+                });
+
+                const response = await fetch(`${API.transactions}?${params}`);
+                const data = await response.json();
+
+                if (data.success) {
+                    setLogs(data.data?.logs || []);
+                    setPagination(data.data?.pagination || {});
+                    setSummary(data.data?.summary || {});
+                } else {
+                    setError(data.error || '조회 실패');
+                    setLogs([]);
+                }
+            } catch (err) {
+                setError('서버 통신 오류: ' + err.message);
+                setLogs([]);
+            } finally {
+                setLoading(false);
+            }
+        };
+
+        // 계정과목 변경 핸들러
+        const handleAccountCodeChange = useCallback((index, code, name) => {
+            setLogs(prevLogs => {
+                const newLogs = [...prevLogs];
+                newLogs[index] = {
+                    ...newLogs[index],
+                    accountCode: code,
+                    accountName: name
+                };
+                return newLogs;
+            });
+            setHasChanges(true);
+        }, []);
+
+        // 저장 핸들러
+        const handleSave = async () => {
+            if (logs.length === 0) return;
+
+            setSaving(true);
+            try {
+                const response = await fetch(API.save, {
+                    method: 'POST',
+                    headers: {
+                        'Content-Type': 'application/json',
+                        'X-CSRF-TOKEN': CSRF_TOKEN,
+                        'Accept': 'application/json'
+                    },
+                    body: JSON.stringify({ transactions: logs })
+                });
+
+                const data = await response.json();
+                if (data.success) {
+                    notify(data.message, 'success');
+                    setHasChanges(false);
+                    // 저장 후 다시 로드하여 isSaved 상태 갱신
+                    loadTransactions();
+                } else {
+                    notify(data.error || '저장 실패', 'error');
+                }
+            } catch (err) {
+                notify('저장 오류: ' + err.message, 'error');
+            } finally {
+                setSaving(false);
+            }
+        };
+
+        // 엑셀 다운로드 핸들러
+        const handleExport = () => {
+            const params = new URLSearchParams({
+                startDate: dateFrom.replace(/-/g, ''),
+                endDate: dateTo.replace(/-/g, ''),
+                cardNum: selectedCard
+            });
+            window.location.href = `${API.export}?${params}`;
+        };
+
+        // 이번 달 버튼
+        const handleThisMonth = () => {
+            const dates = getMonthDates(0);
+            setDateFrom(dates.from);
+            setDateTo(dates.to);
+        };
+
+        // 지난달 버튼
+        const handleLastMonth = () => {
+            const dates = getMonthDates(-1);
+            setDateFrom(dates.from);
+            setDateTo(dates.to);
+        };
+
+        const formatCurrency = (val) => new Intl.NumberFormat('ko-KR').format(val || 0) + '원';
+
+        return (
+            <div className="space-y-8">
+                {/* Page Header */}
+                <div className="flex items-center justify-between">
+                    <div>
+                        <h1 className="text-2xl font-bold text-stone-900">카드 사용내역</h1>
+                        <p className="text-stone-500 mt-1">바로빌 API를 통한 카드 사용내역 조회 및 계정과목 관리</p>
+                    </div>
+                    <div className="flex items-center gap-2">
+                        @if($isTestMode)
+                        <span className="px-3 py-1 bg-amber-100 text-amber-700 rounded-full text-xs font-medium">테스트 모드</span>
+                        @endif
+                        @if($hasSoapClient)
+                        <span className="px-3 py-1 bg-green-100 text-green-700 rounded-full text-xs font-medium">SOAP 연결됨</span>
+                        @else
+                        <span className="px-3 py-1 bg-red-100 text-red-700 rounded-full text-xs font-medium">SOAP 미연결</span>
+                        @endif
+                    </div>
+                </div>
+
+                {/* Dashboard */}
+                <div className="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-6">
+                    <StatCard
+                        title="총 사용금액"
+                        value={formatCurrency(summary.totalAmount)}
+                        subtext="조회기간 합계"
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z"/></svg>}
+                        color="purple"
+                    />
+                    <StatCard
+                        title="승인건수"
+                        value={`${(summary.approvalCount || 0).toLocaleString()}건`}
+                        subtext="조회기간 합계"
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M5 13l4 4L19 7"/></svg>}
+                        color="green"
+                    />
+                    <StatCard
+                        title="취소건수"
+                        value={`${(summary.cancelCount || 0).toLocaleString()}건`}
+                        subtext="조회기간 합계"
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M6 18L18 6M6 6l12 12"/></svg>}
+                        color="red"
+                    />
+                    <StatCard
+                        title="등록된 카드"
+                        value={`${cards.length}개`}
+                        subtext="사용 가능한 카드"
+                        icon={<svg className="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24"><path strokeLinecap="round" strokeLinejoin="round" strokeWidth="2" d="M9 5H7a2 2 0 00-2 2v10a2 2 0 002 2h8a2 2 0 002-2V7a2 2 0 00-2-2h-2M9 5a2 2 0 002 2h2a2 2 0 002-2M9 5a2 2 0 012-2h2a2 2 0 012 2"/></svg>}
+                        color="stone"
+                    />
+                </div>
+
+                {/* Card Filter */}
+                {cards.length > 0 && (
+                    <div className="bg-white rounded-xl shadow-sm border border-stone-100 p-6">
+                        <h2 className="text-sm font-medium text-stone-700 mb-3">카드 선택</h2>
+                        <CardSelector
+                            cards={cards}
+                            selectedCard={selectedCard}
+                            onSelect={setSelectedCard}
+                        />
+                    </div>
+                )}
+
+                {/* Error Display */}
+                {error && (
+                    <div className="bg-red-50 border border-red-200 text-red-600 p-4 rounded-xl">
+                        <div className="flex items-start gap-3">
+                            <div className="text-xl">⚠️</div>
+                            <div className="flex-1">
+                                <p className="font-semibold mb-2">{error}</p>
+                                {error.includes('-25') && (
+                                    <div className="mt-3 p-3 bg-white rounded border border-red-200 text-sm">
+                                        <p className="font-medium mb-2">해결 방법:</p>
+                                        <ol className="list-decimal list-inside space-y-1 text-stone-700">
+                                            <li>바로빌 사이트(<a href="https://www.barobill.co.kr" target="_blank" className="text-blue-600 hover:underline">https://www.barobill.co.kr</a>)에 로그인</li>
+                                            <li>카드 관리 메뉴에서 해당 카드 확인</li>
+                                            <li>카드 인증 정보가 만료되지 않았는지 확인</li>
+                                            <li>필요시 카드 재등록</li>
+                                        </ol>
+                                    </div>
+                                )}
+                            </div>
+                        </div>
+                    </div>
+                )}
+
+                {/* Transaction Table */}
+                {!error && (
+                    <TransactionTable
+                        logs={logs}
+                        loading={loading}
+                        dateFrom={dateFrom}
+                        dateTo={dateTo}
+                        onDateFromChange={setDateFrom}
+                        onDateToChange={setDateTo}
+                        onThisMonth={handleThisMonth}
+                        onLastMonth={handleLastMonth}
+                        totalCount={summary.count || logs.length}
+                        accountCodes={accountCodes}
+                        onAccountCodeChange={handleAccountCodeChange}
+                        onSave={handleSave}
+                        onExport={handleExport}
+                        saving={saving}
+                        hasChanges={hasChanges}
+                    />
+                )}
+
+                {/* Pagination */}
+                {!error && pagination.maxPageNum > 1 && (
+                    <div className="flex justify-center gap-2">
+                        <button
+                            onClick={() => loadTransactions(Math.max(1, pagination.currentPage - 1))}
+                            disabled={pagination.currentPage === 1}
+                            className="px-3 py-1 rounded bg-white border disabled:opacity-50"
+                        >
+                            이전
+                        </button>
+                        <span className="px-3 py-1">
+                            {pagination.currentPage} / {pagination.maxPageNum}
+                        </span>
+                        <button
+                            onClick={() => loadTransactions(Math.min(pagination.maxPageNum, pagination.currentPage + 1))}
+                            disabled={pagination.currentPage === pagination.maxPageNum}
+                            className="px-3 py-1 rounded bg-white border disabled:opacity-50"
+                        >
+                            다음
+                        </button>
+                    </div>
+                )}
+            </div>
+        );
+    };
+
+    const root = ReactDOM.createRoot(document.getElementById('ecard-root'));
+    root.render(<App />);
+</script>
+@endpush
diff --git a/routes/web.php b/routes/web.php
index db3211cb..8b04165b 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -300,6 +300,16 @@
             Route::post('/save', [\App\Http\Controllers\Barobill\EaccountController::class, 'save'])->name('save');
             Route::get('/export', [\App\Http\Controllers\Barobill\EaccountController::class, 'exportExcel'])->name('export');
         });
+
+        // 카드 사용내역 (React 페이지)
+        Route::prefix('ecard')->name('ecard.')->group(function () {
+            Route::get('/', [\App\Http\Controllers\Barobill\EcardController::class, 'index'])->name('index');
+            Route::get('/cards', [\App\Http\Controllers\Barobill\EcardController::class, 'cards'])->name('cards');
+            Route::get('/transactions', [\App\Http\Controllers\Barobill\EcardController::class, 'transactions'])->name('transactions');
+            Route::get('/account-codes', [\App\Http\Controllers\Barobill\EcardController::class, 'accountCodes'])->name('account-codes');
+            Route::post('/save', [\App\Http\Controllers\Barobill\EcardController::class, 'save'])->name('save');
+            Route::get('/export', [\App\Http\Controllers\Barobill\EcardController::class, 'exportExcel'])->name('export');
+        });
     });
 
     /*