diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index fd6fea52..fc672a83 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -113,6 +113,7 @@ public function show(int $id): JsonResponse
                 'total_debit' => $entry->total_debit,
                 'total_credit' => $entry->total_credit,
                 'status' => $entry->status,
+                'source_type' => $entry->source_type,
                 'created_by_name' => $entry->created_by_name,
                 'attachment_note' => $entry->attachment_note,
                 'lines' => $entry->lines->map(function ($line) {
@@ -235,6 +236,17 @@ public function store(Request $request): JsonResponse
      */
     public function update(Request $request, int $id): JsonResponse
     {
+        $tenantId = session('selected_tenant_id', 1);
+        $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
+
+        // 출처 연결 전표는 수정 불가 (카드/은행/홈택스 등)
+        if ($entry->source_type && $entry->source_type !== 'manual') {
+            return response()->json([
+                'success' => false,
+                'message' => '카드/은행/홈택스 출처 전표는 직접 수정할 수 없습니다. 원본 거래에서 분개를 수정해주세요.',
+            ], 403);
+        }
+
         $request->validate([
             'entry_date' => 'required|date',
             'description' => 'nullable|string|max:500',
@@ -250,7 +262,6 @@ public function update(Request $request, int $id): JsonResponse
             'lines.*.description' => 'nullable|string|max:300',
         ]);
 
-        $tenantId = session('selected_tenant_id', 1);
         $lines = $request->lines;
 
         $totalDebit = collect($lines)->sum('debit_amount');
@@ -263,9 +274,7 @@ public function update(Request $request, int $id): JsonResponse
             ], 422);
         }
 
-        DB::transaction(function () use ($tenantId, $id, $request, $lines, $totalDebit, $totalCredit) {
-            $entry = JournalEntry::forTenant($tenantId)->findOrFail($id);
-
+        DB::transaction(function () use ($tenantId, $entry, $request, $lines, $totalDebit, $totalCredit) {
             $entry->update([
                 'entry_date' => $request->entry_date,
                 'description' => $request->description,
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index e8aefaf3..63d9cab4 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -58,6 +58,7 @@
 const Settings = createIcon('settings');
 const Calendar = createIcon('calendar');
 const CreditCard = createIcon('credit-card');
+const Lock = createIcon('lock');
 
 const CSRF_TOKEN = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
 
@@ -1325,8 +1326,12 @@ className={`px-2.5 py-1 text-xs rounded-full font-medium transition-colors ${vie
                                                     className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-full hover:bg-amber-200 transition-colors">
                                                     분개
                                                 </button>
-                                            ) : row.hasJournal ? (
-                                                <button onClick={() => row.type === 'bank' ? handleJournal(row.bankTx) : row.type === 'card' ? handleCardJournal(row.cardTx) : onEdit(row.journalId)}
+                                            ) : (row.type === 'bank' || row.type === 'card') && row.hasJournal ? (
+                                                <span className="p-1 text-stone-300" title="카드/은행 출처 전표는 원본에서 수정하세요">
+                                                    <Lock className="w-4 h-4" />
+                                                </span>
+                                            ) : row.type === 'manual' && row.hasJournal ? (
+                                                <button onClick={() => onEdit(row.journalId)}
                                                     className="p-1 text-stone-300 group-hover:text-emerald-500 hover:bg-emerald-50 rounded transition-colors" title="수정">
                                                     <Edit3 className="w-4 h-4" />
                                                 </button>
@@ -2604,7 +2609,18 @@ function App() {
         refreshJournalList();
     };
 
-    const handleEditEntry = (entryId) => {
+    const handleEditEntry = async (entryId) => {
+        // 출처 연결 전표인지 확인 (UI에서 이미 차단하지만 방어 코드)
+        try {
+            const res = await fetch(`/finance/journal-entries/${entryId}`);
+            const data = await res.json();
+            if (data.success && data.data.source_type && data.data.source_type !== 'manual') {
+                notify('카드/은행/홈택스 출처 전표는 원본에서 수정해주세요.', 'warning');
+                return;
+            }
+        } catch (e) {
+            // 조회 실패 시에도 모달 열기 허용 (서버에서 update 시 재검증)
+        }
         setEditEntryId(entryId);
         setShowManualModal(true);
     };