diff --git a/app/Http/Controllers/Barobill/BarobillController.php b/app/Http/Controllers/Barobill/BarobillController.php
index acae8706..886d5fad 100644
--- a/app/Http/Controllers/Barobill/BarobillController.php
+++ b/app/Http/Controllers/Barobill/BarobillController.php
@@ -4,7 +4,9 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Barobill\BarobillMember;
+use App\Models\Finance\TradingPartner;
 use App\Models\Tenants\Tenant;
+use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
 use Illuminate\View\View;
@@ -141,6 +143,31 @@ public function usage(Request $request): View|Response
         return view('barobill.usage.index', compact('currentTenant', 'barobillMember', 'isHeadquarters'));
     }
 
+    /**
+     * 거래처 검색 (전자세금계산서 공급받는자 검색용)
+     */
+    public function searchTradingPartners(Request $request): JsonResponse
+    {
+        $tenantId = session('selected_tenant_id', 1);
+        $keyword = $request->input('keyword', '');
+
+        $query = TradingPartner::forTenant($tenantId)->active();
+
+        if ($keyword) {
+            $query->where(function ($q) use ($keyword) {
+                $q->where('name', 'like', "%{$keyword}%")
+                  ->orWhere('biz_no', 'like', "%{$keyword}%")
+                  ->orWhere('manager', 'like', "%{$keyword}%");
+            });
+        }
+
+        $partners = $query->orderBy('name')
+            ->limit(50)
+            ->get(['id', 'name', 'biz_no', 'contact', 'email', 'manager', 'manager_phone']);
+
+        return response()->json($partners);
+    }
+
     /**
      * 과금관리 페이지 (본사 전용)
      */
diff --git a/resources/views/barobill/tax-invoice/index.blade.php b/resources/views/barobill/tax-invoice/index.blade.php
index 0c0b21af..67af2ac9 100644
--- a/resources/views/barobill/tax-invoice/index.blade.php
+++ b/resources/views/barobill/tax-invoice/index.blade.php
@@ -193,16 +193,199 @@
     }
 </style>
 
+{{-- 거래처 검색 모달 --}}
+<div id="partner-search-modal" class="fixed inset-0 z-50 hidden">
+    <div class="fixed inset-0 bg-black/50" onclick="closePartnerModal()"></div>
+    <div class="fixed inset-0 flex items-center justify-center p-4">
+        <div class="bg-white rounded-lg shadow-xl w-full max-w-2xl max-h-[80vh] flex flex-col" onclick="event.stopPropagation()">
+            {{-- 모달 헤더 --}}
+            <div class="flex items-center justify-between px-6 py-4 border-b">
+                <h3 class="text-lg font-semibold text-gray-800">거래처 검색</h3>
+                <button type="button" onclick="closePartnerModal()" class="text-gray-400 hover:text-gray-600">
+                    <svg class="w-5 h-5" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M6 18L18 6M6 6l12 12"/>
+                    </svg>
+                </button>
+            </div>
+
+            {{-- 검색 입력 --}}
+            <div class="px-6 py-3 border-b bg-gray-50">
+                <div class="flex gap-2">
+                    <input type="text" id="partner-search-input"
+                           placeholder="상호명, 사업자번호, 담당자명으로 검색"
+                           class="flex-1 px-3 py-2 border border-gray-300 rounded-lg text-sm focus:ring-2 focus:ring-blue-500 focus:border-transparent"
+                           onkeydown="if(event.key==='Enter'){event.preventDefault();searchPartners();}">
+                    <button type="button" onclick="searchPartners()"
+                            class="px-4 py-2 bg-blue-600 text-white text-sm font-medium rounded-lg hover:bg-blue-700 transition-colors">
+                        검색
+                    </button>
+                </div>
+            </div>
+
+            {{-- 검색 결과 --}}
+            <div class="flex-1 overflow-y-auto px-6 py-3">
+                <div id="partner-search-loading" class="hidden text-center py-8">
+                    <svg class="animate-spin h-8 w-8 text-blue-500 mx-auto" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24">
+                        <circle class="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" stroke-width="4"></circle>
+                        <path class="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path>
+                    </svg>
+                    <p class="text-sm text-gray-500 mt-2">검색 중...</p>
+                </div>
+
+                <div id="partner-search-empty" class="text-center py-8">
+                    <svg class="w-12 h-12 text-gray-300 mx-auto" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" d="M21 21l-6-6m2-5a7 7 0 11-14 0 7 7 0 0114 0z"/>
+                    </svg>
+                    <p class="text-sm text-gray-500 mt-2">상호명, 사업자번호 또는 담당자명으로 검색하세요</p>
+                </div>
+
+                <div id="partner-search-no-result" class="hidden text-center py-8">
+                    <svg class="w-12 h-12 text-gray-300 mx-auto" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                        <path stroke-linecap="round" stroke-linejoin="round" stroke-width="1.5" d="M9.172 16.172a4 4 0 015.656 0M9 10h.01M15 10h.01M12 2a10 10 0 100 20 10 10 0 000-20z"/>
+                    </svg>
+                    <p class="text-sm text-gray-500 mt-2">검색 결과가 없습니다</p>
+                </div>
+
+                <table id="partner-search-results" class="hidden w-full text-sm">
+                    <thead class="bg-gray-50 sticky top-0">
+                        <tr>
+                            <th class="px-3 py-2 text-left font-medium text-gray-600 border-b">상호명</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-600 border-b">사업자번호</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-600 border-b">담당자</th>
+                            <th class="px-3 py-2 text-left font-medium text-gray-600 border-b">이메일</th>
+                            <th class="px-3 py-2 text-center font-medium text-gray-600 border-b w-16">선택</th>
+                        </tr>
+                    </thead>
+                    <tbody id="partner-search-tbody"></tbody>
+                </table>
+            </div>
+
+            {{-- 모달 푸터 --}}
+            <div class="px-6 py-3 border-t bg-gray-50 text-right">
+                <button type="button" onclick="closePartnerModal()"
+                        class="px-4 py-2 text-sm font-medium text-gray-700 bg-white border border-gray-300 rounded-lg hover:bg-gray-50 transition-colors">
+                    닫기
+                </button>
+            </div>
+        </div>
+    </div>
+</div>
+
 @push('scripts')
 <script>
 function searchBuyer() {
-    const businessNumber = document.querySelector('input[name="buyer_business_number"]').value;
-    if (!businessNumber) {
-        alert('사업자등록번호를 입력해주세요.');
-        return;
+    openPartnerModal();
+}
+
+function openPartnerModal() {
+    const modal = document.getElementById('partner-search-modal');
+    modal.classList.remove('hidden');
+    document.body.style.overflow = 'hidden';
+
+    setTimeout(() => {
+        document.getElementById('partner-search-input').focus();
+    }, 100);
+
+    // 사업자번호가 이미 입력되어 있으면 자동 검색
+    const bizNo = document.querySelector('input[name="buyer_business_number"]').value.trim();
+    if (bizNo) {
+        document.getElementById('partner-search-input').value = bizNo;
+        searchPartners();
     }
-    // TODO: 사업자 정보 검색 API 호출
-    alert('사업자 검색 기능은 추후 구현 예정입니다.');
+}
+
+function closePartnerModal() {
+    const modal = document.getElementById('partner-search-modal');
+    modal.classList.add('hidden');
+    document.body.style.overflow = '';
+}
+
+async function searchPartners() {
+    const keyword = document.getElementById('partner-search-input').value.trim();
+
+    const loading = document.getElementById('partner-search-loading');
+    const empty = document.getElementById('partner-search-empty');
+    const noResult = document.getElementById('partner-search-no-result');
+    const resultsTable = document.getElementById('partner-search-results');
+    const tbody = document.getElementById('partner-search-tbody');
+
+    // 상태 초기화
+    empty.classList.add('hidden');
+    noResult.classList.add('hidden');
+    resultsTable.classList.add('hidden');
+    loading.classList.remove('hidden');
+
+    try {
+        const params = new URLSearchParams({ keyword });
+        const response = await fetch(`{{ route('barobill.tax-invoice.search-partners') }}?${params}`);
+        const data = await response.json();
+
+        loading.classList.add('hidden');
+
+        if (data.length === 0) {
+            noResult.classList.remove('hidden');
+            return;
+        }
+
+        tbody.innerHTML = '';
+        data.forEach(partner => {
+            const tr = document.createElement('tr');
+            tr.className = 'hover:bg-blue-50 border-b border-gray-100 cursor-pointer';
+            tr.onclick = () => selectPartner(partner);
+            tr.innerHTML = `
+                <td class="px-3 py-2 font-medium text-gray-800">${escapeHtml(partner.name)}</td>
+                <td class="px-3 py-2 text-gray-600">${escapeHtml(formatBizNo(partner.biz_no || ''))}</td>
+                <td class="px-3 py-2 text-gray-600">${escapeHtml(partner.manager || '-')}</td>
+                <td class="px-3 py-2 text-gray-600">${escapeHtml(partner.email || '-')}</td>
+                <td class="px-3 py-2 text-center">
+                    <button type="button" class="px-2 py-1 bg-blue-500 text-white text-xs rounded hover:bg-blue-600 transition-colors"
+                            onclick="event.stopPropagation(); selectPartner(${escapeAttr(JSON.stringify(partner))})">
+                        선택
+                    </button>
+                </td>
+            `;
+            tbody.appendChild(tr);
+        });
+
+        resultsTable.classList.remove('hidden');
+    } catch (error) {
+        loading.classList.add('hidden');
+        empty.classList.remove('hidden');
+        console.error('거래처 검색 오류:', error);
+    }
+}
+
+function selectPartner(partner) {
+    // 사업자번호 포맷팅 (000-00-00000)
+    const bizNo = formatBizNo(partner.biz_no || '');
+
+    document.querySelector('input[name="buyer_business_number"]').value = bizNo;
+    document.querySelector('input[name="buyer_company_name"]').value = partner.name || '';
+    document.querySelector('input[name="buyer_contact_name"]').value = partner.manager || '';
+    document.querySelector('input[name="buyer_contact_phone"]').value = partner.manager_phone || partner.contact || '';
+    document.querySelector('input[name="buyer_email"]').value = partner.email || '';
+
+    closePartnerModal();
+}
+
+function formatBizNo(bizNo) {
+    if (!bizNo) return '';
+    const digits = bizNo.replace(/[^0-9]/g, '');
+    if (digits.length === 10) {
+        return digits.slice(0, 3) + '-' + digits.slice(3, 5) + '-' + digits.slice(5);
+    }
+    return bizNo;
+}
+
+function escapeHtml(str) {
+    if (!str) return '';
+    const div = document.createElement('div');
+    div.textContent = str;
+    return div.innerHTML;
+}
+
+function escapeAttr(str) {
+    return str.replace(/&/g, '&amp;').replace(/'/g, '&#39;').replace(/"/g, '&quot;').replace(/</g, '&lt;').replace(/>/g, '&gt;');
 }
 </script>
 @endpush
diff --git a/routes/web.php b/routes/web.php
index de79167b..e1bf729f 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -428,6 +428,7 @@
         Route::get('/settings', [\App\Http\Controllers\Barobill\BarobillController::class, 'settings'])->name('settings.index');
         Route::get('/members', [\App\Http\Controllers\Barobill\BarobillController::class, 'members'])->name('members.index');
         Route::get('/tax-invoice', [\App\Http\Controllers\Barobill\BarobillController::class, 'taxInvoice'])->name('tax-invoice.index');
+        Route::get('/tax-invoice/search-partners', [\App\Http\Controllers\Barobill\BarobillController::class, 'searchTradingPartners'])->name('tax-invoice.search-partners');
         Route::get('/bank-account', [\App\Http\Controllers\Barobill\BarobillController::class, 'bankAccount'])->name('bank-account.index');
         Route::get('/card-usage', [\App\Http\Controllers\Barobill\BarobillController::class, 'cardUsage'])->name('card-usage.index');
         // Route::get('/hometax', ...) - 아래 hometax 그룹으로 이동됨