diff --git a/app/Http/Controllers/Api/Admin/ApprovalApiController.php b/app/Http/Controllers/Api/Admin/ApprovalApiController.php
index 91b783e6..cdb31ce9 100644
--- a/app/Http/Controllers/Api/Admin/ApprovalApiController.php
+++ b/app/Http/Controllers/Api/Admin/ApprovalApiController.php
@@ -200,9 +200,12 @@ public function forceDestroy(int $id): JsonResponse
                 'message' => '결재 문서가 영구삭제되었습니다.',
             ]);
         } catch (\Throwable $e) {
+            report($e);
+
             return response()->json([
                 'success' => false,
                 'message' => '영구삭제에 실패했습니다.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
             ], 500);
         }
     }
diff --git a/app/Services/ApprovalService.php b/app/Services/ApprovalService.php
index f9cabe36..eec5f6ba 100644
--- a/app/Services/ApprovalService.php
+++ b/app/Services/ApprovalService.php
@@ -231,16 +231,29 @@ public function forceDeleteApproval(int $id): bool
     {
         $approval = Approval::withTrashed()->with('form')->findOrFail($id);
 
-        // 연동 Leave 정리
-        $leave = \App\Models\HR\Leave::where('approval_id', $approval->id)->first();
-        if ($leave) {
-            $leave->update(['deleted_by' => auth()->id()]);
-            $leave->delete();
-        }
+        return DB::transaction(function () use ($approval) {
+            // 연동 Leave 정리
+            $leave = \App\Models\HR\Leave::where('approval_id', $approval->id)->first();
+            if ($leave) {
+                $leave->update(['deleted_by' => auth()->id()]);
+                $leave->delete();
+            }
 
-        $approval->steps()->withTrashed()->forceDelete();
+            // 첨부파일 정리 (files 테이블)
+            \App\Models\File::where('document_id', $approval->id)
+                ->where('document_type', 'approval')
+                ->update(['deleted_by' => auth()->id(), 'deleted_at' => now()]);
 
-        return $approval->forceDelete();
+            // 하위 문서 참조 해제
+            Approval::withTrashed()
+                ->where('parent_doc_id', $approval->id)
+                ->update(['parent_doc_id' => null]);
+
+            // 결재 단계 삭제
+            $approval->steps()->forceDelete();
+
+            return $approval->forceDelete();
+        });
     }
 
     // =========================================================================