diff --git a/app/Http/Controllers/Barobill/HometaxController.php b/app/Http/Controllers/Barobill/HometaxController.php
index e51de800..56f7597e 100644
--- a/app/Http/Controllers/Barobill/HometaxController.php
+++ b/app/Http/Controllers/Barobill/HometaxController.php
@@ -1677,13 +1677,22 @@ public function createJournalEntry(Request $request): JsonResponse
                 'message' => "전표 {$result->entry_no}가 생성되었습니다.",
                 'data' => $result->load('lines'),
             ]);
+        } catch (\Illuminate\Validation\ValidationException $e) {
+            $errors = $e->errors();
+            $firstError = collect($errors)->flatten()->first() ?? '입력 데이터가 올바르지 않습니다.';
+            Log::error('분개 생성 검증 오류', ['errors' => $errors]);
+            return response()->json([
+                'success' => false,
+                'error' => $firstError,
+                'errors' => $errors,
+            ], 422);
         } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
             return response()->json([
                 'success' => false,
                 'error' => '해당 세금계산서를 찾을 수 없습니다.',
             ], 404);
         } catch (\Throwable $e) {
-            Log::error('분개 생성 오류: ' . $e->getMessage());
+            Log::error('분개 생성 오류: ' . $e->getMessage(), ['trace' => $e->getTraceAsString()]);
             return response()->json([
                 'success' => false,
                 'error' => '분개 생성 오류: ' . $e->getMessage(),
diff --git a/resources/views/barobill/hometax/index.blade.php b/resources/views/barobill/hometax/index.blade.php
index 8211be5d..ca30cfda 100644
--- a/resources/views/barobill/hometax/index.blade.php
+++ b/resources/views/barobill/hometax/index.blade.php
@@ -791,12 +791,16 @@ className="px-2 py-1 bg-red-50 text-red-700 rounded text-xs hover:bg-red-100 tra
                 });
                 const data = await res.json();
                 if (data.success) {
-                    notify(data.message, 'success');
+                    notify(data.message || '전표가 생성되었습니다.', 'success');
                     setShowJournalModal(false);
+                    setJournalInvoice(null);
                 } else {
-                    notify(data.error || '분개 생성 실패', 'error');
+                    const errorMsg = data.error || '분개 생성 실패';
+                    console.error('분개 생성 실패:', data);
+                    notify(errorMsg, 'error');
                 }
             } catch (err) {
+                console.error('분개 생성 오류:', err);
                 notify('분개 생성 오류: ' + err.message, 'error');
             }
         };
@@ -1190,7 +1194,7 @@ className="ml-auto px-4 py-3 text-sm font-medium rounded-lg bg-violet-600 text-w
                         onRequestCollect={handleRequestCollect}
                         summary={currentInvoiceSummary}
                         onJournalEntry={(inv) => {
-                            setJournalInvoice(inv);
+                            setJournalInvoice({...inv, invoiceType: activeTab});
                             setShowJournalModal(true);
                         }}
                         onEditManual={(inv) => {
@@ -2064,7 +2068,26 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${
         const totalCredit = lines.reduce((sum, l) => sum + (parseFloat(l.credit_amount) || 0), 0);
         const isBalanced = Math.abs(totalDebit - totalCredit) < 1;
 
+        const toggleDcType = (idx) => {
+            setLines(prev => prev.map((l, i) => {
+                if (i !== idx) return l;
+                const newType = l.dc_type === 'debit' ? 'credit' : 'debit';
+                return {
+                    ...l,
+                    dc_type: newType,
+                    debit_amount: l.credit_amount,
+                    credit_amount: l.debit_amount,
+                };
+            }));
+        };
+
         const handleSubmit = async () => {
+            // 계정과목 검증
+            const emptyLine = lines.find(l => !l.account_code || !l.account_name);
+            if (emptyLine) {
+                notify('모든 분개 라인의 계정과목을 선택해주세요.', 'warning');
+                return;
+            }
             if (!isBalanced) {
                 notify('차변과 대변의 합계가 일치하지 않습니다.', 'warning');
                 return;
@@ -2117,9 +2140,14 @@ className={`px-3 py-1.5 text-xs cursor-pointer ${
                                     {lines.map((line, idx) => (
                                         <tr key={idx} className="border-b border-stone-100">
                                             <td className="px-3 py-2 text-center">
-                                                <span className={`px-2 py-0.5 rounded text-xs font-medium ${line.dc_type === 'debit' ? 'bg-blue-100 text-blue-700' : 'bg-red-100 text-red-700'}`}>
+                                                <button
+                                                    type="button"
+                                                    onClick={() => toggleDcType(idx)}
+                                                    className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity-80 transition-opacity ${line.dc_type === 'debit' ? 'bg-blue-100 text-blue-700' : 'bg-red-100 text-red-700'}`}
+                                                    title="클릭하여 차변/대변 전환"
+                                                >
                                                     {line.dc_type === 'debit' ? '차변' : '대변'}
-                                                </span>
+                                                </button>
                                             </td>
                                             <td className="px-3 py-2" colSpan="2">
                                                 <AccountCodeSelect