diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index 4e81b90d..0b7ea3a7 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -103,7 +103,10 @@
     const [isOpen, setIsOpen] = useState(false);
     const [search, setSearch] = useState('');
     const [highlightIndex, setHighlightIndex] = useState(-1);
+    const [dropdownStyle, setDropdownStyle] = useState({});
     const containerRef = useRef(null);
+    const triggerRef = useRef(null);
+    const dropdownRef = useRef(null);
     const listRef = useRef(null);
 
     const selectedItem = accountCodes.find(c => c.code === value);
@@ -119,7 +122,8 @@
 
     useEffect(() => {
         const handleClickOutside = (e) => {
-            if (containerRef.current && !containerRef.current.contains(e.target)) {
+            if (containerRef.current && !containerRef.current.contains(e.target) &&
+                (!dropdownRef.current || !dropdownRef.current.contains(e.target))) {
                 setIsOpen(false); setSearch(''); setHighlightIndex(-1);
             }
         };
@@ -127,6 +131,20 @@
         return () => document.removeEventListener('mousedown', handleClickOutside);
     }, []);
 
+    const calcDropdownPos = () => {
+        if (!triggerRef.current) return;
+        const rect = triggerRef.current.getBoundingClientRect();
+        const spaceBelow = window.innerHeight - rect.bottom;
+        const openUp = spaceBelow < 260;
+        setDropdownStyle({
+            position: 'fixed',
+            left: rect.left,
+            width: Math.max(rect.width, 224),
+            zIndex: 9999,
+            ...(openUp ? { bottom: window.innerHeight - rect.top + 4 } : { top: rect.bottom + 4 }),
+        });
+    };
+
     const handleSelect = (code) => {
         onChange(code.code, code.name);
         setIsOpen(false); setSearch(''); setHighlightIndex(-1);
@@ -155,7 +173,7 @@
 
     return (
         <div ref={containerRef} className="relative">
-            <div onClick={() => setIsOpen(!isOpen)}
+            <div ref={triggerRef} onClick={() => { if (!isOpen) calcDropdownPos(); setIsOpen(!isOpen); }}
                 className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-center justify-between gap-1 ${isOpen ? 'border-emerald-500 ring-2 ring-emerald-500' : 'border-stone-200'} bg-white`}>
                 <span className={displayText ? 'text-stone-900 truncate' : 'text-stone-400'}>{displayText || '계정과목 선택'}</span>
                 <div className="flex items-center gap-1 flex-shrink-0">
@@ -165,8 +183,8 @@ className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-
                     <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>
-            {isOpen && (
-                <div className="absolute z-50 mt-1 w-56 bg-white border border-stone-200 rounded-lg shadow-lg">
+            {isOpen && ReactDOM.createPortal(
+                <div ref={dropdownRef} style={dropdownStyle} className="bg-white border border-stone-200 rounded-lg shadow-lg">
                     <div className="p-2 border-b border-stone-100">
                         <input type="text" value={search} onChange={(e) => setSearch(e.target.value)} onKeyDown={handleKeyDown}
                             placeholder="코드 또는 이름 검색..." className="w-full px-2 py-1 text-xs border border-stone-200 rounded focus:ring-1 focus:ring-emerald-500 outline-none" autoFocus />
@@ -183,7 +201,8 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-
                         ))}
                         {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>,
+                document.body
             )}
         </div>
     );
@@ -456,7 +475,10 @@ className="px-4 py-2 text-sm font-medium text-white bg-emerald-600 rounded-lg ho
     const [isOpen, setIsOpen] = useState(false);
     const [search, setSearch] = useState('');
     const [highlightIndex, setHighlightIndex] = useState(-1);
+    const [dropdownStyle, setDropdownStyle] = useState({});
     const containerRef = useRef(null);
+    const triggerRef = useRef(null);
+    const dropdownRef = useRef(null);
     const listRef = useRef(null);
 
     const displayText = valueName || '';
@@ -470,7 +492,8 @@ className="px-4 py-2 text-sm font-medium text-white bg-emerald-600 rounded-lg ho
     useEffect(() => { setHighlightIndex(-1); }, [search]);
     useEffect(() => {
         const handleClickOutside = (e) => {
-            if (containerRef.current && !containerRef.current.contains(e.target)) {
+            if (containerRef.current && !containerRef.current.contains(e.target) &&
+                (!dropdownRef.current || !dropdownRef.current.contains(e.target))) {
                 setIsOpen(false); setSearch(''); setHighlightIndex(-1);
             }
         };
@@ -478,6 +501,20 @@ className="px-4 py-2 text-sm font-medium text-white bg-emerald-600 rounded-lg ho
         return () => document.removeEventListener('mousedown', handleClickOutside);
     }, []);
 
+    const calcDropdownPos = () => {
+        if (!triggerRef.current) return;
+        const rect = triggerRef.current.getBoundingClientRect();
+        const spaceBelow = window.innerHeight - rect.bottom;
+        const openUp = spaceBelow < 280;
+        setDropdownStyle({
+            position: 'fixed',
+            left: rect.left,
+            width: Math.max(rect.width, 224),
+            zIndex: 9999,
+            ...(openUp ? { bottom: window.innerHeight - rect.top + 4 } : { top: rect.bottom + 4 }),
+        });
+    };
+
     const handleSelect = (partner) => {
         onChange(partner.id, partner.name);
         setIsOpen(false); setSearch(''); setHighlightIndex(-1);
@@ -506,7 +543,7 @@ className="px-4 py-2 text-sm font-medium text-white bg-emerald-600 rounded-lg ho
 
     return (
         <div ref={containerRef} className="relative">
-            <div onClick={() => setIsOpen(!isOpen)}
+            <div ref={triggerRef} onClick={() => { if (!isOpen) calcDropdownPos(); setIsOpen(!isOpen); }}
                 className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-center justify-between gap-1 ${isOpen ? 'border-emerald-500 ring-2 ring-emerald-500' : 'border-stone-200'} bg-white`}>
                 <span className={displayText ? 'text-stone-900 truncate' : 'text-stone-400'}>{displayText || '거래처 선택'}</span>
                 <div className="flex items-center gap-1 flex-shrink-0">
@@ -516,8 +553,8 @@ className={`w-full px-2 py-1.5 text-xs border rounded cursor-pointer flex items-
                     <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>
-            {isOpen && (
-                <div className="absolute z-50 mt-1 w-56 bg-white border border-stone-200 rounded-lg shadow-lg">
+            {isOpen && ReactDOM.createPortal(
+                <div ref={dropdownRef} style={dropdownStyle} className="bg-white border border-stone-200 rounded-lg shadow-lg">
                     <div className="p-2 border-b border-stone-100">
                         <input type="text" value={search} onChange={(e) => setSearch(e.target.value)} onKeyDown={handleKeyDown}
                             placeholder="거래처명 또는 사업자번호 검색..." className="w-full px-2 py-1 text-xs border border-stone-200 rounded focus:ring-1 focus:ring-emerald-500 outline-none" autoFocus />
@@ -539,7 +576,8 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${index === highlightIndex ? 'bg-
                             </div>
                         ))}
                     </div>
-                </div>
+                </div>,
+                document.body
             )}
         </div>
     );
@@ -962,9 +1000,9 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
 
     return (
         <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50">
-            <div className="bg-white rounded-2xl shadow-2xl w-full max-w-6xl mx-4 max-h-[90vh] overflow-hidden">
+            <div className="bg-white rounded-2xl shadow-2xl w-full max-w-6xl mx-4 min-h-[80vh] max-h-[95vh] flex flex-col overflow-hidden">
                 {/* 헤더 */}
-                <div className="px-6 py-4 border-b border-stone-100 flex items-center justify-between">
+                <div className="px-6 py-4 border-b border-stone-100 flex items-center justify-between flex-shrink-0">
                     <h3 className="text-lg font-bold text-stone-900">
                         {isEditMode ? `전표 수정 (${existingEntryNo})` : '수동 전표 생성'}
                     </h3>
@@ -973,7 +1011,7 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
                     </button>
                 </div>
 
-                <div className="px-6 py-5 overflow-y-auto max-h-[68vh] space-y-5">
+                <div className="px-6 py-5 overflow-y-auto flex-1 space-y-5">
                     {loadingEntry ? (
                         <div className="flex items-center justify-center py-8">
                             <div className="animate-spin rounded-full h-6 w-6 border-2 border-emerald-600 border-t-transparent"></div>
@@ -1116,7 +1154,7 @@ className={`p-1 rounded ${lines.length <= 2 ? 'text-stone-200 cursor-not-allowed
                 </div>
 
                 {/* 하단 버튼 */}
-                <div className="px-6 py-4 border-t border-stone-100 flex justify-between">
+                <div className="px-6 py-4 border-t border-stone-100 flex justify-between flex-shrink-0">
                     <div>
                         {isEditMode && (
                             <button onClick={handleDelete} disabled={saving}
@@ -1339,9 +1377,9 @@ className={`px-6 py-2 text-sm font-medium rounded-lg flex items-center gap-1 tra
 
     return (
         <div className="fixed inset-0 bg-black/50 flex items-center justify-center z-50">
-            <div className="bg-white rounded-2xl shadow-2xl w-full max-w-6xl mx-4 max-h-[90vh] overflow-hidden">
+            <div className="bg-white rounded-2xl shadow-2xl w-full max-w-6xl mx-4 min-h-[80vh] max-h-[95vh] flex flex-col overflow-hidden">
                 {/* 헤더 */}
-                <div className="px-6 py-4 border-b border-stone-100 flex items-center justify-between">
+                <div className="px-6 py-4 border-b border-stone-100 flex items-center justify-between flex-shrink-0">
                     <h3 className="text-lg font-bold text-stone-900">
                         {isEditMode ? '분개 수정' : '분개 생성'}
                     </h3>
@@ -1350,7 +1388,7 @@ className={`px-6 py-2 text-sm font-medium rounded-lg flex items-center gap-1 tra
                     </button>
                 </div>
 
-                <div className="px-6 py-5 overflow-y-auto max-h-[68vh] space-y-5">
+                <div className="px-6 py-5 overflow-y-auto flex-1 space-y-5">
                     {/* 거래 정보 카드 */}
                     <div className={`rounded-xl p-4 ${isDeposit ? 'bg-blue-50 border border-blue-100' : 'bg-red-50 border border-red-100'}`}>
                         <h4 className="text-sm font-semibold text-stone-700 mb-3">거래 정보</h4>
@@ -1515,7 +1553,7 @@ className={`p-1 rounded ${lines.length <= 2 ? 'text-stone-200 cursor-not-allowed
                 </div>
 
                 {/* 하단 버튼 */}
-                <div className="px-6 py-4 border-t border-stone-100 flex justify-between">
+                <div className="px-6 py-4 border-t border-stone-100 flex justify-between flex-shrink-0">
                     <div>
                         {isEditMode && (
                             <button onClick={handleDelete} disabled={saving}