diff --git a/app/Models/Barobill/CardTransactionSplit.php b/app/Models/Barobill/CardTransactionSplit.php
index 2169eee8..78d0b971 100644
--- a/app/Models/Barobill/CardTransactionSplit.php
+++ b/app/Models/Barobill/CardTransactionSplit.php
@@ -20,6 +20,7 @@ class CardTransactionSplit extends Model
         'split_amount',
         'account_code',
         'account_name',
+        'deduction_type',
         'evidence_name',
         'description',
         'memo',
@@ -100,6 +101,7 @@ public static function saveSplits(int $tenantId, string $uniqueKey, array $origi
                 'split_amount' => $split['amount'] ?? 0,
                 'account_code' => $split['accountCode'] ?? null,
                 'account_name' => $split['accountName'] ?? null,
+                'deduction_type' => $split['deductionType'] ?? null,
                 'evidence_name' => $split['evidenceName'] ?? null,
                 'description' => $split['description'] ?? null,
                 'memo' => $split['memo'] ?? null,
diff --git a/database/migrations/2026_01_23_191000_add_deduction_type_to_barobill_card_transaction_splits_table.php b/database/migrations/2026_01_23_191000_add_deduction_type_to_barobill_card_transaction_splits_table.php
new file mode 100644
index 00000000..45ace617
--- /dev/null
+++ b/database/migrations/2026_01_23_191000_add_deduction_type_to_barobill_card_transaction_splits_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     * 카드 거래 분개에 공제유형 필드 추가
+     */
+    public function up(): void
+    {
+        Schema::table('barobill_card_transaction_splits', function (Blueprint $table) {
+            $table->string('deduction_type', 20)->nullable()->after('account_name')->comment('공제유형: deductible/non_deductible');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('barobill_card_transaction_splits', function (Blueprint $table) {
+            $table->dropColumn('deduction_type');
+        });
+    }
+};
diff --git a/resources/views/barobill/ecard/index.blade.php b/resources/views/barobill/ecard/index.blade.php
index 318bc675..5a2f5dd6 100644
--- a/resources/views/barobill/ecard/index.blade.php
+++ b/resources/views/barobill/ecard/index.blade.php
@@ -284,12 +284,14 @@ className={`px-3 py-1.5 text-xs cursor-pointer hover:bg-purple-50 ${
 
         useEffect(() => {
             if (isOpen && log) {
+                const defaultDeductionType = log.deductionType || (log.merchantBizNum ? 'deductible' : 'non_deductible');
                 if (existingSplits && existingSplits.length > 0) {
                     // 기존 분개 로드
                     setSplits(existingSplits.map(s => ({
                         amount: parseFloat(s.split_amount || s.amount || 0),
                         accountCode: s.account_code || s.accountCode || '',
                         accountName: s.account_name || s.accountName || '',
+                        deductionType: s.deduction_type || s.deductionType || defaultDeductionType,
                         evidenceName: s.evidence_name || s.evidenceName || log.evidenceName || log.merchantName || '',
                         description: s.description || log.description || log.merchantBizType || log.memo || '',
                         memo: s.memo || ''
@@ -300,6 +302,7 @@ className={`px-3 py-1.5 text-xs cursor-pointer hover:bg-purple-50 ${
                         amount: log.approvalAmount || 0,
                         accountCode: log.accountCode || '',
                         accountName: log.accountName || '',
+                        deductionType: defaultDeductionType,
                         evidenceName: log.evidenceName || log.merchantName || '',
                         description: log.description || log.merchantBizType || log.memo || '',
                         memo: ''
@@ -316,10 +319,12 @@ className={`px-3 py-1.5 text-xs cursor-pointer hover:bg-purple-50 ${
 
         const addSplit = () => {
             const remaining = originalAmount - splitTotal;
+            const defaultDeductionType = log.deductionType || (log.merchantBizNum ? 'deductible' : 'non_deductible');
             setSplits([...splits, {
                 amount: remaining > 0 ? remaining : 0,
                 accountCode: '',
                 accountName: '',
+                deductionType: defaultDeductionType,
                 evidenceName: log.evidenceName || log.merchantName || '',
                 description: log.description || log.merchantBizType || log.memo || '',
                 memo: ''
@@ -400,6 +405,21 @@ className="w-full px-3 py-2 border border-stone-200 rounded-lg text-sm focus:rin
                                                 accountCodes={accountCodes}
                                             />
                                         </div>
+                                        <div>
+                                            <label className="block text-xs text-stone-500 mb-1">공제</label>
+                                            <select
+                                                value={split.deductionType || 'deductible'}
+                                                onChange={(e) => updateSplit(index, { deductionType: e.target.value })}
+                                                className={`w-full px-3 py-2 border border-stone-200 rounded-lg text-sm font-bold focus:ring-2 focus:ring-purple-500 outline-none ${
+                                                    split.deductionType === 'non_deductible'
+                                                        ? 'bg-red-500 text-white'
+                                                        : 'bg-green-100 text-green-700'
+                                                }`}
+                                            >
+                                                <option value="deductible">공제</option>
+                                                <option value="non_deductible">불공</option>
+                                            </select>
+                                        </div>
                                         <div>
                                             <label className="block text-xs text-stone-500 mb-1">증빙/판매자상호</label>
                                             <input