diff --git a/resources/views/finance/corporate-cards.blade.php b/resources/views/finance/corporate-cards.blade.php
index dce0ac44..e4539c3c 100644
--- a/resources/views/finance/corporate-cards.blade.php
+++ b/resources/views/finance/corporate-cards.blade.php
@@ -403,15 +403,71 @@ function CorporateCardsManagement() {
         return summaryData.cardUsages[normalized] || 0;
     };
 
-    // 선결제 차감된 카드별 사용금액 (비율 배분)
+    // 선결제 스마트 배분: 1단계 한도초과 우선 차감 → 2단계 잔여 비율 배분
+    const cardDeductions = (() => {
+        const totalRaw = summaryData?.billingUsage || 0;
+        const prepaid = summaryData?.prepaidAmount || 0;
+        if (totalRaw <= 0 || prepaid <= 0) return {};
+
+        const activeCards = cards
+            .filter(c => c.status === 'active')
+            .map(c => ({
+                key: c.cardNumber.replace(/-/g, ''),
+                raw: getRawCardUsage(c.cardNumber),
+                limit: c.cardType === 'credit' ? c.creditLimit : 0,
+            }))
+            .filter(c => c.raw > 0);
+
+        if (activeCards.length === 0) return {};
+
+        let remaining = Math.min(prepaid, totalRaw);
+        const result = {};
+        activeCards.forEach(c => result[c.key] = 0);
+
+        // 1단계: 한도 초과 카드에 초과분만큼 우선 차감
+        for (const card of activeCards) {
+            if (remaining <= 0) break;
+            if (card.limit > 0 && card.raw > card.limit) {
+                const excess = card.raw - card.limit;
+                const deduct = Math.min(excess, remaining);
+                result[card.key] += deduct;
+                remaining -= deduct;
+            }
+        }
+
+        // 2단계: 잔여 금액을 현재 사용액 비율로 배분
+        if (remaining > 0) {
+            const withCurrent = activeCards
+                .map(c => ({ ...c, current: c.raw - result[c.key] }))
+                .filter(c => c.current > 0);
+            const totalCurrent = withCurrent.reduce((sum, c) => sum + c.current, 0);
+
+            if (totalCurrent > 0) {
+                let distributed = 0;
+                for (let i = 0; i < withCurrent.length; i++) {
+                    const card = withCurrent[i];
+                    let deduct;
+                    if (i === withCurrent.length - 1) {
+                        deduct = remaining - distributed;
+                    } else {
+                        deduct = Math.round(remaining * (card.current / totalCurrent));
+                    }
+                    deduct = Math.min(deduct, card.current);
+                    result[card.key] += deduct;
+                    distributed += deduct;
+                }
+            }
+        }
+
+        return result;
+    })();
+
+    // 선결제 차감된 카드별 사용금액
     const getCardBillingUsage = (cardNumber) => {
         const raw = getRawCardUsage(cardNumber);
-        if (!raw || !summaryData) return 0;
-        const totalRaw = summaryData.billingUsage || 0;
-        const prepaid = summaryData.prepaidAmount || 0;
-        if (totalRaw <= 0 || prepaid <= 0) return raw;
-        const ratio = raw / totalRaw;
-        return Math.max(0, Math.round(raw - prepaid * ratio));
+        if (!raw) return 0;
+        const normalized = cardNumber.replace(/-/g, '');
+        return Math.max(0, raw - (cardDeductions[normalized] || 0));
     };
 
     // 선결제 차감 후 실제 사용금액