diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 72e27dd4..4712cccf 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -195,12 +195,12 @@ public function index(Request $request): JsonResponse
             ->concat($manualRecords)
             ->values();
 
-        // 홈택스 매출 (과세 + 영세만, 면세 제외)
+        // 홈택스 매출 전자세금계산서 (과세 + 영세만, 면세 제외)
         $hometaxSalesTaxable = $hometaxSalesRecords->whereIn('taxType', ['taxable', 'zero_rated']);
         $hometaxSalesSupply = $hometaxSalesTaxable->sum('supplyAmount');
         $hometaxSalesVat = $hometaxSalesTaxable->sum('vatAmount');
 
-        // 홈택스 매입 세금계산서 (과세 + 영세만, 면세 제외)
+        // 홈택스 매입 전자세금계산서 (과세 + 영세만, 면세 제외)
         $hometaxPurchaseTaxable = $hometaxPurchaseRecords->whereIn('taxType', ['taxable', 'zero_rated']);
         $hometaxPurchaseSupply = $hometaxPurchaseTaxable->sum('supplyAmount');
         $hometaxPurchaseVat = $hometaxPurchaseTaxable->sum('vatAmount');
@@ -208,23 +208,42 @@ public function index(Request $request): JsonResponse
         // 홈택스 면세 계산서 (매입 + 매출 모두)
         $exemptSalesSupply = $hometaxSalesRecords->where('taxType', 'exempt')->sum('supplyAmount');
         $exemptPurchaseSupply = $hometaxPurchaseRecords->where('taxType', 'exempt')->sum('supplyAmount');
-        $exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply;
 
+        // 카드 매입
         $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
         $cardPurchaseVat = $cardRecords->sum('vatAmount');
-        $manualSalesSupply = $manualRecords->where('type', 'sales')->sum('supplyAmount');
-        $manualSalesVat = $manualRecords->where('type', 'sales')->sum('vatAmount');
-        $manualPurchaseSupply = $manualRecords->where('type', 'purchase')->sum('supplyAmount');
-        $manualPurchaseVat = $manualRecords->where('type', 'purchase')->sum('vatAmount');
+
+        // 수동입력 매출 종이세금계산서 (과세+영세)
+        $manualSalesTaxable = $manualRecords->where('type', 'sales')->whereIn('taxType', ['taxable', 'zero_rated']);
+        $manualSalesSupply = $manualSalesTaxable->sum('supplyAmount');
+        $manualSalesVat = $manualSalesTaxable->sum('vatAmount');
+
+        // 수동입력 매입 종이세금계산서 (과세+영세)
+        $manualPurchaseTaxable = $manualRecords->where('type', 'purchase')->whereIn('taxType', ['taxable', 'zero_rated']);
+        $manualPurchaseSupply = $manualPurchaseTaxable->sum('supplyAmount');
+        $manualPurchaseVat = $manualPurchaseTaxable->sum('vatAmount');
+
+        // 수동입력 면세 계산서
+        $manualExemptSalesSupply = $manualRecords->where('type', 'sales')->where('taxType', 'exempt')->sum('supplyAmount');
+        $manualExemptPurchaseSupply = $manualRecords->where('type', 'purchase')->where('taxType', 'exempt')->sum('supplyAmount');
+
+        // 면세 계산서 합계 (홈택스 + 수동)
+        $exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply + $manualExemptSalesSupply + $manualExemptPurchaseSupply;
 
         $stats = [
             'salesSupply' => $hometaxSalesSupply + $manualSalesSupply,
             'salesVat' => $hometaxSalesVat + $manualSalesVat,
             'purchaseSupply' => $hometaxPurchaseSupply + $cardPurchaseSupply + $manualPurchaseSupply,
             'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
+            'hometaxSalesSupply' => $hometaxSalesSupply,
+            'hometaxSalesVat' => $hometaxSalesVat,
+            'manualSalesSupply' => $manualSalesSupply,
+            'manualSalesVat' => $manualSalesVat,
             'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
             'hometaxPurchaseVat' => $hometaxPurchaseVat,
-            'exemptSupply' => $exemptSupply,  // 면세 계산서 공급가액
+            'manualPurchaseSupply' => $manualPurchaseSupply,
+            'manualPurchaseVat' => $manualPurchaseVat,
+            'exemptSupply' => $exemptSupply,
             'cardPurchaseSupply' => $cardPurchaseSupply,
             'cardPurchaseVat' => $cardPurchaseVat,
             'total' => $allRecords->count(),
diff --git a/resources/views/finance/vat.blade.php b/resources/views/finance/vat.blade.php
index e0fe7c7c..c83d143b 100644
--- a/resources/views/finance/vat.blade.php
+++ b/resources/views/finance/vat.blade.php
@@ -50,7 +50,7 @@
 
 function VatManagement() {
     const [vatRecords, setVatRecords] = useState([]);
-    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, exemptSupply: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
+    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxSalesSupply: 0, hometaxSalesVat: 0, manualSalesSupply: 0, manualSalesVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, manualPurchaseSupply: 0, manualPurchaseVat: 0, exemptSupply: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
     const [periods, setPeriods] = useState([]);
     const [loading, setLoading] = useState(true);
     const [saving, setSaving] = useState(false);
@@ -157,8 +157,10 @@ function VatManagement() {
         if (!matchesSearch || !matchesTaxType) return false;
 
         if (filterType === 'all') return true;
-        if (filterType === 'hometax_sales') return item.type === 'sales' && item.taxType !== 'exempt';
-        if (filterType === 'hometax_purchase') return item.source === 'hometax' && item.type === 'purchase' && item.taxType !== 'exempt';
+        if (filterType === 'electronic_sales') return item.source === 'hometax' && item.type === 'sales' && item.taxType !== 'exempt';
+        if (filterType === 'paper_sales') return item.source === 'manual' && item.type === 'sales' && item.taxType !== 'exempt';
+        if (filterType === 'electronic_purchase') return item.source === 'hometax' && item.type === 'purchase' && item.taxType !== 'exempt';
+        if (filterType === 'paper_purchase') return item.source === 'manual' && item.type === 'purchase' && item.taxType !== 'exempt';
         if (filterType === 'exempt_purchase') return item.taxType === 'exempt';
         if (filterType === 'purchase_card') return item.source === 'card';
         return true;
@@ -168,8 +170,14 @@ function VatManagement() {
     const purchaseVat = stats.purchaseVat || 0;
     const salesSupply = stats.salesSupply || 0;
     const purchaseSupply = stats.purchaseSupply || 0;
+    const hometaxSalesSupply = stats.hometaxSalesSupply || 0;
+    const hometaxSalesVat = stats.hometaxSalesVat || 0;
+    const manualSalesSupply = stats.manualSalesSupply || 0;
+    const manualSalesVat = stats.manualSalesVat || 0;
     const hometaxPurchaseSupply = stats.hometaxPurchaseSupply || 0;
     const hometaxPurchaseVat = stats.hometaxPurchaseVat || 0;
+    const manualPurchaseSupply = stats.manualPurchaseSupply || 0;
+    const manualPurchaseVat = stats.manualPurchaseVat || 0;
     const exemptSupply = stats.exemptSupply || 0;
     const cardPurchaseSupply = stats.cardPurchaseSupply || 0;
     const cardPurchaseVat = stats.cardPurchaseVat || 0;
@@ -246,11 +254,11 @@ function VatManagement() {
     };
 
     const getTypeLabel = (type, isCard = false, source = 'manual') => {
-        if (source === 'hometax' && type === 'sales') return '매출';
-        if (source === 'hometax' && type === 'purchase') return '매입';
-        if (source === 'card' || isCard) return '매입(카드)';
+        if (source === 'hometax' && type === 'sales') return '매출(전자)';
+        if (source === 'hometax' && type === 'purchase') return '매입(전자)';
+        if (source === 'card' || isCard) return '매입(신용카드)';
         if (source === 'manual') {
-            return type === 'sales' ? '매출(수동)' : '매입(수동)';
+            return type === 'sales' ? '매출(종이)' : '매입(종이)';
         }
         const labels = { 'sales': '매출', 'purchase': '매입' };
         return labels[type] || type;
@@ -288,6 +296,8 @@ function VatManagement() {
         if (source === 'card' || isCard) return 'bg-purple-100 text-purple-700';
         if (source === 'hometax' && type === 'sales') return 'bg-emerald-100 text-emerald-700';
         if (source === 'hometax' && type === 'purchase') return 'bg-pink-100 text-pink-700';
+        if (source === 'manual' && type === 'sales') return 'bg-emerald-50 text-emerald-600 border border-emerald-200';
+        if (source === 'manual' && type === 'purchase') return 'bg-pink-50 text-pink-600 border border-pink-200';
         const styles = {
             'sales': 'bg-emerald-50 text-emerald-600',
             'purchase': 'bg-pink-50 text-pink-600'
@@ -364,22 +374,32 @@ function VatManagement() {
                     </thead>
                     <tbody>
                         <tr className="border-b border-gray-100">
-                            <td className="px-6 py-3 text-sm">매출(세금계산서)</td>
-                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(salesSupply)}원</td>
-                            <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(salesVat)}원</td>
+                            <td className="px-6 py-3 text-sm">매출(전자세금계산서)</td>
+                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(hometaxSalesSupply)}원</td>
+                            <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(hometaxSalesVat)}원</td>
+                        </tr>
+                        <tr className="border-b border-gray-100 bg-emerald-50/30">
+                            <td className="px-6 py-3 text-sm">매출(종이세금계산서)</td>
+                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(manualSalesSupply)}원</td>
+                            <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(manualSalesVat)}원</td>
                         </tr>
                         <tr className="border-b border-gray-100">
-                            <td className="px-6 py-3 text-sm">매입(세금계산서)</td>
+                            <td className="px-6 py-3 text-sm">매입(전자세금계산서)</td>
                             <td className="px-6 py-3 text-sm text-right">{formatCurrency(hometaxPurchaseSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-pink-600 font-medium">({formatCurrency(hometaxPurchaseVat)}원)</td>
                         </tr>
+                        <tr className="border-b border-gray-100 bg-pink-50/30">
+                            <td className="px-6 py-3 text-sm">매입(종이세금계산서)</td>
+                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(manualPurchaseSupply)}원</td>
+                            <td className="px-6 py-3 text-sm text-right text-pink-600 font-medium">({formatCurrency(manualPurchaseVat)}원)</td>
+                        </tr>
                         <tr className="border-b border-gray-100 bg-gray-50/50">
                             <td className="px-6 py-3 text-sm text-gray-600">매입(계산서)</td>
                             <td className="px-6 py-3 text-sm text-right text-gray-600">{formatCurrency(exemptSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-gray-400">-</td>
                         </tr>
                         <tr className="border-b border-gray-100 bg-purple-50/50">
-                            <td className="px-6 py-3 text-sm text-purple-700">매입(카드)</td>
+                            <td className="px-6 py-3 text-sm text-purple-700">매입(신용카드)</td>
                             <td className="px-6 py-3 text-sm text-right text-purple-600">{formatCurrency(cardPurchaseSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-purple-600 font-medium">({formatCurrency(cardPurchaseVat)}원)</td>
                         </tr>
@@ -400,10 +420,12 @@ function VatManagement() {
                     </div>
                     <select value={filterType} onChange={(e) => setFilterType(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
                         <option value="all">전체 유형</option>
-                        <option value="hometax_sales">매출(세금계산서)</option>
-                        <option value="hometax_purchase">매입(세금계산서)</option>
+                        <option value="electronic_sales">매출(전자세금계산서)</option>
+                        <option value="paper_sales">매출(종이세금계산서)</option>
+                        <option value="electronic_purchase">매입(전자세금계산서)</option>
+                        <option value="paper_purchase">매입(종이세금계산서)</option>
                         <option value="exempt_purchase">매입(계산서)</option>
-                        <option value="purchase_card">매입(카드)</option>
+                        <option value="purchase_card">매입(신용카드)</option>
                     </select>
                     <select value={filterTaxType} onChange={(e) => setFilterTaxType(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
                         <option value="all">전체 세금구분</option>