diff --git a/app/Http/Controllers/Barobill/EtaxController.php b/app/Http/Controllers/Barobill/EtaxController.php
index 96fcab38..7caf145e 100644
--- a/app/Http/Controllers/Barobill/EtaxController.php
+++ b/app/Http/Controllers/Barobill/EtaxController.php
@@ -357,12 +357,12 @@ private function issueTaxInvoice(array $invoiceData): array
         $taxType = $vat == 0 ? 2 : 1;
 
         $taxInvoice = [
-            'IssueDirection' => 1,
-            'TaxInvoiceType' => 1,
-            'ModifyCode' => '',
-            'TaxType' => $taxType,
-            'TaxCalcType' => 1,
-            'PurposeType' => 2,
+            'IssueDirection' => 1, // 1: 정발행
+            'TaxInvoiceType' => 1, // 1: 세금계산서
+            'ModifyCode' => '', // 수정사유코드 (신규발행시 빈값)
+            'TaxType' => $taxType, // 1: 과세, 2: 영세, 3: 면세
+            'TaxCalcType' => 1, // 1: 소계합계
+            'PurposeType' => 2, // 2: 청구
             'WriteDate' => date('Ymd', strtotime($invoiceData['supplyDate'] ?? date('Y-m-d'))),
             'AmountTotal' => number_format($supplyAmt, 0, '', ''),
             'TaxTotal' => number_format($vat, 0, '', ''),
@@ -372,33 +372,55 @@ private function issueTaxInvoice(array $invoiceData): array
             'Note' => '0',
             'Credit' => number_format($total, 0, '', ''),
             'Remark1' => $invoiceData['memo'] ?? '',
+            'Remark2' => '',
+            'Remark3' => '',
+            'Kwon' => '',
+            'Ho' => '',
+            'SerialNum' => '',
             'InvoicerParty' => [
                 'MgtNum' => $mgtKey,
                 'CorpNum' => $this->corpNum,
+                'TaxRegID' => '', // 종사업장번호
                 'CorpName' => $invoiceData['supplierName'] ?? '',
                 'CEOName' => $invoiceData['supplierCeo'] ?? '',
                 'Addr' => $invoiceData['supplierAddr'] ?? '',
+                'BizType' => '', // 업태
+                'BizClass' => '', // 종목
+                'ContactID' => $invoiceData['supplierContactId'] ?? 'cbx0913', // 바로빌 담당자 ID (필수)
                 'ContactName' => $invoiceData['supplierContact'] ?? '',
+                'TEL' => $invoiceData['supplierTel'] ?? '',
+                'HP' => '',
                 'Email' => $invoiceData['supplierEmail'] ?? '',
             ],
             'InvoiceeParty' => [
+                'MgtNum' => '',
                 'CorpNum' => str_replace('-', '', $invoiceData['recipientBizno'] ?? ''),
+                'TaxRegID' => '',
                 'CorpName' => $invoiceData['recipientName'] ?? '',
                 'CEOName' => $invoiceData['recipientCeo'] ?? '',
                 'Addr' => $invoiceData['recipientAddr'] ?? '',
+                'BizType' => '',
+                'BizClass' => '',
+                'ContactID' => '',
                 'ContactName' => $invoiceData['recipientContact'] ?? '',
+                'TEL' => $invoiceData['recipientTel'] ?? '',
+                'HP' => '',
                 'Email' => $invoiceData['recipientEmail'] ?? '',
             ],
+            'BrokerParty' => [], // 위수탁 거래시에만 사용
             'TaxInvoiceTradeLineItems' => ['TaxInvoiceTradeLineItem' => []],
         ];
 
         foreach ($invoiceData['items'] ?? [] as $item) {
             $taxInvoice['TaxInvoiceTradeLineItems']['TaxInvoiceTradeLineItem'][] = [
-                'Name' => $item['name'] ?? '',
-                'ChargeableUnit' => $item['qty'] ?? '1',
-                'UnitPrice' => number_format(floatval($item['unitPrice'] ?? 0), 0, '', ''),
-                'Amount' => number_format(floatval($item['supplyAmt'] ?? 0), 0, '', ''),
-                'Tax' => number_format(floatval($item['vat'] ?? 0), 0, '', ''),
+                'PurchaseExpiry' => '', // 공제기한
+                'Name' => $item['name'] ?? '', // 품명
+                'Information' => $item['spec'] ?? '', // 규격
+                'ChargeableUnit' => $item['qty'] ?? '1', // 수량
+                'UnitPrice' => number_format(floatval($item['unitPrice'] ?? 0), 0, '', ''), // 단가
+                'Amount' => number_format(floatval($item['supplyAmt'] ?? 0), 0, '', ''), // 공급가액
+                'Tax' => number_format(floatval($item['vat'] ?? 0), 0, '', ''), // 부가세
+                'Description' => $item['description'] ?? '', // 비고
             ];
         }