diff --git a/app/Http/Controllers/Finance/JournalEntryController.php b/app/Http/Controllers/Finance/JournalEntryController.php
index 3da24b19..be09a659 100644
--- a/app/Http/Controllers/Finance/JournalEntryController.php
+++ b/app/Http/Controllers/Finance/JournalEntryController.php
@@ -477,6 +477,7 @@ public function bankTransactions(Request $request): JsonResponse
                 $accountBalances[$accNum] = $newBal;
 
                 $logs[] = [
+                    'id' => $tx->id,
                     'uniqueKey' => $tx->unique_key,
                     'transDate' => $tx->trans_date,
                     'transTime' => $tx->trans_time,
@@ -761,6 +762,40 @@ public function deleteBankJournal(int $id): JsonResponse
         ]);
     }
 
+    /**
+     * 은행거래 레코드 삭제 — 관리자 이상만 가능
+     */
+    public function destroyBankTransaction(int $id): JsonResponse
+    {
+        $user = auth()->user();
+        if (! $user || ! $user->isAdmin()) {
+            return response()->json([
+                'success' => false,
+                'message' => '은행거래 삭제는 관리자만 가능합니다.',
+            ], 403);
+        }
+
+        $tenantId = session('selected_tenant_id', 1);
+        $tx = BankTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        // 연결된 분개 전표도 함께 삭제
+        $journal = JournalEntry::where('tenant_id', $tenantId)
+            ->where('source_type', 'bank_transaction')
+            ->where('source_key', $tx->unique_key)
+            ->first();
+
+        if ($journal) {
+            $journal->delete();
+        }
+
+        $tx->delete();
+
+        return response()->json([
+            'success' => true,
+            'message' => '은행거래 레코드가 삭제되었습니다.',
+        ]);
+    }
+
     /**
      * 조회기간 이전의 계좌별 잔액 계산
      * EaccountController::findBaseBalance() 패턴을 계좌별로 확장
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index ed088c88..09a4fe2a 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -1166,6 +1166,26 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
         }
     };
 
+    const handleDeleteBankTx = async (bankTxId, description) => {
+        if (!bankTxId) return;
+        if (!confirm(`"${description}" 은행거래 레코드를 삭제하시겠습니까?\n(연결된 분개 전표도 함께 삭제됩니다)`)) return;
+        try {
+            const res = await fetch(`/finance/journal-entries/bank-transaction/${bankTxId}`, {
+                method: 'DELETE',
+                headers: { 'X-CSRF-TOKEN': CSRF_TOKEN },
+            });
+            const data = await res.json();
+            if (data.success) {
+                notify('은행거래 레코드가 삭제되었습니다.', 'success');
+                fetchData();
+            } else {
+                notify(data.message || '삭제 실패', 'error');
+            }
+        } catch (err) {
+            notify('삭제 중 오류가 발생했습니다.', 'error');
+        }
+    };
+
     const handleJournal = (tx) => {
         setModalTransaction(tx);
         setShowJournalModal(true);
@@ -1409,8 +1429,21 @@ className={`px-2.5 py-1 text-xs rounded-full font-medium transition-colors ${vie
                                             {row.totalCredit > 0 ? formatCurrency(row.totalCredit) : ''}
                                         </td>
                                         <td className="px-3 py-2.5 text-center">
-                                            {(row.type === 'bank' || row.type === 'card') && !row.hasJournal ? (
-                                                <button onClick={() => row.type === 'card' ? handleCardJournal(row.cardTx) : handleJournal(row.bankTx)}
+                                            {row.type === 'bank' && !row.hasJournal ? (
+                                                <div className="flex items-center justify-center gap-0.5">
+                                                    <button onClick={() => handleJournal(row.bankTx)}
+                                                        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>
+                                                    {isAdmin && row.bankTx?.id && (
+                                                        <button onClick={() => handleDeleteBankTx(row.bankTx.id, row.description)}
+                                                            className="p-1 text-stone-300 group-hover:text-red-400 hover:bg-red-50 rounded transition-colors" title="레코드 삭제">
+                                                            <Trash2 className="w-3.5 h-3.5" />
+                                                        </button>
+                                                    )}
+                                                </div>
+                                            ) : row.type === 'card' && !row.hasJournal ? (
+                                                <button onClick={() => handleCardJournal(row.cardTx)}
                                                     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>
@@ -1424,9 +1457,9 @@ className="px-2.5 py-1 text-xs font-medium bg-amber-100 text-amber-700 rounded-f
                                                         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>
-                                                    {isAdmin && (
-                                                        <button onClick={() => handleDeleteEntry(row.journalId, row.description)}
-                                                            className="p-1 text-stone-300 group-hover:text-red-400 hover:bg-red-50 rounded transition-colors" title="삭제">
+                                                    {isAdmin && row.bankTx?.id && (
+                                                        <button onClick={() => handleDeleteBankTx(row.bankTx.id, row.description)}
+                                                            className="p-1 text-stone-300 group-hover:text-red-400 hover:bg-red-50 rounded transition-colors" title="레코드 삭제">
                                                             <Trash2 className="w-4 h-4" />
                                                         </button>
                                                     )}
diff --git a/routes/web.php b/routes/web.php
index 08052e11..2ad4d7ed 100644
--- a/routes/web.php
+++ b/routes/web.php
@@ -1233,6 +1233,7 @@
         Route::post('/store-from-bank', [\App\Http\Controllers\Finance\JournalEntryController::class, 'storeFromBank'])->name('store-from-bank');
         Route::get('/bank-journals', [\App\Http\Controllers\Finance\JournalEntryController::class, 'bankJournals'])->name('bank-journals');
         Route::delete('/bank-journal/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'deleteBankJournal'])->name('delete-bank-journal');
+        Route::delete('/bank-transaction/{id}', [\App\Http\Controllers\Finance\JournalEntryController::class, 'destroyBankTransaction'])->name('destroy-bank-transaction');
 
         // 카드거래 기반 분개
         Route::get('/card-transactions', [\App\Http\Controllers\Finance\JournalEntryController::class, 'cardTransactions'])->name('card-transactions');