diff --git a/app/Http/Controllers/Finance/ReceivableController.php b/app/Http/Controllers/Finance/ReceivableController.php
index 4d9da6fa..99b5c363 100644
--- a/app/Http/Controllers/Finance/ReceivableController.php
+++ b/app/Http/Controllers/Finance/ReceivableController.php
@@ -3,6 +3,7 @@
 namespace App\Http\Controllers\Finance;
 
 use App\Http\Controllers\Controller;
+use App\Models\Barobill\HometaxInvoice;
 use App\Models\Barobill\HometaxInvoiceJournal;
 use App\Models\Finance\JournalEntryLine;
 use App\Models\Finance\Receivable;
@@ -195,8 +196,9 @@ public function ledger(Request $request): JsonResponse
 
         $items = collect();
 
-        // 1) 홈택스 분개에서 외상매출금(108) 조회
+        // 1) 홈택스 매출세금계산서에서 외상매출금 조회
         if ($source !== 'journal') {
+            // 1-a) 분개 완료된 건: hometax_invoice_journals에서 계정코드 108
             $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
                 ->where('account_code', '108')
                 ->where('invoice_type', 'sales');
@@ -211,6 +213,12 @@ public function ledger(Request $request): JsonResponse
                 $hometaxQuery->where('trading_partner_name', 'like', "%{$partner}%");
             }
 
+            $journaledInvoiceIds = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+                ->where('invoice_type', 'sales')
+                ->distinct()
+                ->pluck('hometax_invoice_id')
+                ->toArray();
+
             $hometaxItems = $hometaxQuery->get()->map(fn ($j) => [
                 'date' => $j->write_date?->format('Y-m-d'),
                 'source' => 'hometax',
@@ -223,6 +231,34 @@ public function ledger(Request $request): JsonResponse
             ]);
 
             $items = $items->merge($hometaxItems);
+
+            // 1-b) 미분개 매출세금계산서: total_amount를 차변(발생)으로 표시
+            $unjournaledQuery = HometaxInvoice::where('tenant_id', $tenantId)
+                ->where('invoice_type', 'sales')
+                ->whereNotIn('id', $journaledInvoiceIds);
+
+            if ($startDate) {
+                $unjournaledQuery->where('write_date', '>=', $startDate);
+            }
+            if ($endDate) {
+                $unjournaledQuery->where('write_date', '<=', $endDate);
+            }
+            if ($partner) {
+                $unjournaledQuery->where('invoicee_corp_name', 'like', "%{$partner}%");
+            }
+
+            $unjournaledItems = $unjournaledQuery->get()->map(fn ($inv) => [
+                'date' => $inv->write_date?->format('Y-m-d'),
+                'source' => 'hometax',
+                'sourceLabel' => '홈택스 매출 (미분개)',
+                'refNo' => $inv->nts_confirm_num,
+                'tradingPartnerName' => $inv->invoicee_corp_name,
+                'description' => '매출세금계산서 (미분개)',
+                'debitAmount' => (int) $inv->total_amount,
+                'creditAmount' => 0,
+            ]);
+
+            $items = $items->merge($unjournaledItems);
         }
 
         // 2) 일반전표에서 외상매출금(108) 조회
@@ -294,7 +330,8 @@ public function summary(Request $request): JsonResponse
 
         $items = collect();
 
-        // 1) 홈택스 분개에서 외상매출금(108)
+        // 1) 홈택스 매출세금계산서에서 외상매출금
+        // 1-a) 분개 완료된 건
         $hometaxQuery = HometaxInvoiceJournal::where('tenant_id', $tenantId)
             ->where('account_code', '108')
             ->where('invoice_type', 'sales');
@@ -306,6 +343,12 @@ public function summary(Request $request): JsonResponse
             $hometaxQuery->where('write_date', '<=', $endDate);
         }
 
+        $journaledInvoiceIds = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->where('invoice_type', 'sales')
+            ->distinct()
+            ->pluck('hometax_invoice_id')
+            ->toArray();
+
         $hometaxItems = $hometaxQuery->get()->map(fn ($j) => [
             'tradingPartnerName' => $j->trading_partner_name,
             'debitAmount' => $j->dc_type === 'debit' ? (int) $j->debit_amount : 0,
@@ -314,6 +357,26 @@ public function summary(Request $request): JsonResponse
         ]);
         $items = $items->merge($hometaxItems);
 
+        // 1-b) 미분개 매출세금계산서
+        $unjournaledQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', 'sales')
+            ->whereNotIn('id', $journaledInvoiceIds);
+
+        if ($startDate) {
+            $unjournaledQuery->where('write_date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $unjournaledQuery->where('write_date', '<=', $endDate);
+        }
+
+        $unjournaledItems = $unjournaledQuery->get()->map(fn ($inv) => [
+            'tradingPartnerName' => $inv->invoicee_corp_name,
+            'debitAmount' => (int) $inv->total_amount,
+            'creditAmount' => 0,
+            'date' => $inv->write_date?->format('Y-m-d'),
+        ]);
+        $items = $items->merge($unjournaledItems);
+
         // 2) 일반전표에서 외상매출금(108)
         $journalQuery = JournalEntryLine::where('journal_entry_lines.tenant_id', $tenantId)
             ->where('journal_entry_lines.account_code', '108')