diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index e695a65f..fe05971d 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -1674,16 +1674,25 @@ className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:rin
                             <div>
                                 <h4 className="text-sm font-semibold text-stone-700 mb-3">분개 내역</h4>
                                 <div className="overflow-x-auto">
-                                    <table className="w-full text-sm table-fixed">
+                                    <table className="w-full text-sm" style={{ tableLayout: 'fixed' }}>
+                                        <colgroup>
+                                            <col style={{ width: '70px' }} />
+                                            <col style={{ width: '160px' }} />
+                                            <col style={{ width: '160px' }} />
+                                            <col style={{ width: '110px' }} />
+                                            <col style={{ width: '110px' }} />
+                                            <col />
+                                            <col style={{ width: '40px' }} />
+                                        </colgroup>
                                         <thead>
                                             <tr className="bg-stone-50 border-b border-stone-200">
-                                                <th className="px-3 py-2 text-center font-medium text-stone-600 w-[70px]">구분</th>
-                                                <th className="px-3 py-2 text-left font-medium text-stone-600 w-[180px]">계정과목</th>
-                                                <th className="px-3 py-2 text-left font-medium text-stone-600 w-[160px]">거래처</th>
-                                                <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">차변</th>
-                                                <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">대변</th>
+                                                <th className="px-3 py-2 text-center font-medium text-stone-600">구분</th>
+                                                <th className="px-3 py-2 text-left font-medium text-stone-600">계정과목</th>
+                                                <th className="px-3 py-2 text-left font-medium text-stone-600">거래처</th>
+                                                <th className="px-3 py-2 text-right font-medium text-stone-600">차변</th>
+                                                <th className="px-3 py-2 text-right font-medium text-stone-600">대변</th>
                                                 <th className="px-3 py-2 text-left font-medium text-stone-600">적요</th>
-                                                <th className="px-3 py-2 text-center font-medium text-stone-600 w-[40px]"></th>
+                                                <th className="px-3 py-2 text-center font-medium text-stone-600"></th>
                                             </tr>
                                         </thead>
                                         <tbody>
@@ -1696,7 +1705,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                             {line.dc_type === 'debit' ? '차변' : '대변'}
                                                         </button>
                                                     </td>
-                                                    <td className="px-3 py-2">
+                                                    <td className="px-3 py-2 overflow-hidden">
                                                         <AccountCodeSelect value={line.account_code} accountCodes={accountCodes}
                                                             triggerId={`m-account-${index}`}
                                                             onTab={() => document.getElementById(`m-partner-${index}`)?.focus()}
@@ -1706,7 +1715,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                                 setLines(updated);
                                                             }} />
                                                     </td>
-                                                    <td className="px-3 py-2">
+                                                    <td className="px-3 py-2 overflow-hidden">
                                                         <TradingPartnerSelect value={line.trading_partner_id} valueName={line.trading_partner_name}
                                                             tradingPartners={tradingPartners}
                                                             triggerId={`m-partner-${index}`}
@@ -1736,7 +1745,7 @@ className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none fo
                                                             placeholder={line.dc_type === 'credit' ? '금액' : ''}
                                                             className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none font-medium ${line.dc_type === 'credit' ? 'border-stone-200 focus:ring-2 focus:ring-red-500 text-red-700' : 'bg-stone-100 border-stone-100 text-stone-300'}`} />
                                                     </td>
-                                                    <td className="px-3 py-2">
+                                                    <td className="px-3 py-2 overflow-hidden">
                                                         <input type="text" id={`m-desc-${index}`} value={line.description || ''}
                                                             onChange={(e) => updateLine(index, 'description', e.target.value)}
                                                             onKeyDown={(e) => { if (e.key === 'Tab' && !e.shiftKey) { e.preventDefault(); const next = document.getElementById(`m-account-${index + 1}`); if (next) next.focus(); } }}
@@ -2096,16 +2105,25 @@ className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:rin
                         <div>
                             <h4 className="text-sm font-semibold text-stone-700 mb-3">분개 내역</h4>
                             <div className="overflow-x-auto">
-                                <table className="w-full text-sm table-fixed">
+                                <table className="w-full text-sm" style={{ tableLayout: 'fixed' }}>
+                                    <colgroup>
+                                        <col style={{ width: '70px' }} />
+                                        <col style={{ width: '160px' }} />
+                                        <col style={{ width: '160px' }} />
+                                        <col style={{ width: '110px' }} />
+                                        <col style={{ width: '110px' }} />
+                                        <col />
+                                        <col style={{ width: '40px' }} />
+                                    </colgroup>
                                     <thead>
                                         <tr className="bg-stone-50 border-b border-stone-200">
-                                            <th className="px-3 py-2 text-center font-medium text-stone-600 w-[70px]">구분</th>
-                                            <th className="px-3 py-2 text-left font-medium text-stone-600 w-[180px]">계정과목</th>
-                                            <th className="px-3 py-2 text-left font-medium text-stone-600 w-[160px]">거래처</th>
-                                            <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">차변</th>
-                                            <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">대변</th>
+                                            <th className="px-3 py-2 text-center font-medium text-stone-600">구분</th>
+                                            <th className="px-3 py-2 text-left font-medium text-stone-600">계정과목</th>
+                                            <th className="px-3 py-2 text-left font-medium text-stone-600">거래처</th>
+                                            <th className="px-3 py-2 text-right font-medium text-stone-600">차변</th>
+                                            <th className="px-3 py-2 text-right font-medium text-stone-600">대변</th>
                                             <th className="px-3 py-2 text-left font-medium text-stone-600">적요</th>
-                                            <th className="px-3 py-2 text-center font-medium text-stone-600 w-[40px]"></th>
+                                            <th className="px-3 py-2 text-center font-medium text-stone-600"></th>
                                         </tr>
                                     </thead>
                                     <tbody>
@@ -2118,7 +2136,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                         {line.dc_type === 'debit' ? '차변' : '대변'}
                                                     </button>
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <AccountCodeSelect value={line.account_code} accountCodes={accountCodes}
                                                         triggerId={`c-account-${index}`}
                                                         onTab={() => document.getElementById(`c-partner-${index}`)?.focus()}
@@ -2128,7 +2146,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                             setLines(updated);
                                                         }} />
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <TradingPartnerSelect value={line.trading_partner_id} valueName={line.trading_partner_name}
                                                         tradingPartners={tradingPartners}
                                                         triggerId={`c-partner-${index}`}
@@ -2158,7 +2176,7 @@ className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none fo
                                                         placeholder={line.dc_type === 'credit' ? '금액' : ''}
                                                         className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none font-medium ${line.dc_type === 'credit' ? 'border-stone-200 focus:ring-2 focus:ring-red-500 text-red-700' : 'bg-stone-100 border-stone-100 text-stone-300'}`} />
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <input type="text" id={`c-desc-${index}`} value={line.description || ''}
                                                         onChange={(e) => updateLine(index, 'description', e.target.value)}
                                                         onKeyDown={(e) => { if (e.key === 'Tab' && !e.shiftKey) { e.preventDefault(); const next = document.getElementById(`c-account-${index + 1}`); if (next) next.focus(); } }}
@@ -2503,16 +2521,25 @@ className="w-full px-3 py-2 text-sm border border-stone-200 rounded-lg focus:rin
                         <div>
                             <h4 className="text-sm font-semibold text-stone-700 mb-3">분개 내역</h4>
                             <div className="overflow-x-auto">
-                                <table className="w-full text-sm table-fixed">
+                                <table className="w-full text-sm" style={{ tableLayout: 'fixed' }}>
+                                    <colgroup>
+                                        <col style={{ width: '70px' }} />
+                                        <col style={{ width: '160px' }} />
+                                        <col style={{ width: '160px' }} />
+                                        <col style={{ width: '110px' }} />
+                                        <col style={{ width: '110px' }} />
+                                        <col />
+                                        <col style={{ width: '40px' }} />
+                                    </colgroup>
                                     <thead>
                                         <tr className="bg-stone-50 border-b border-stone-200">
-                                            <th className="px-3 py-2 text-center font-medium text-stone-600 w-[70px]">구분</th>
-                                            <th className="px-3 py-2 text-left font-medium text-stone-600 w-[180px]">계정과목</th>
-                                            <th className="px-3 py-2 text-left font-medium text-stone-600 w-[160px]">거래처</th>
-                                            <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">차변</th>
-                                            <th className="px-3 py-2 text-right font-medium text-stone-600 w-[120px]">대변</th>
+                                            <th className="px-3 py-2 text-center font-medium text-stone-600">구분</th>
+                                            <th className="px-3 py-2 text-left font-medium text-stone-600">계정과목</th>
+                                            <th className="px-3 py-2 text-left font-medium text-stone-600">거래처</th>
+                                            <th className="px-3 py-2 text-right font-medium text-stone-600">차변</th>
+                                            <th className="px-3 py-2 text-right font-medium text-stone-600">대변</th>
                                             <th className="px-3 py-2 text-left font-medium text-stone-600">적요</th>
-                                            <th className="px-3 py-2 text-center font-medium text-stone-600 w-[40px]"></th>
+                                            <th className="px-3 py-2 text-center font-medium text-stone-600"></th>
                                         </tr>
                                     </thead>
                                     <tbody>
@@ -2525,7 +2552,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                         {line.dc_type === 'debit' ? '차변' : '대변'}
                                                     </button>
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <AccountCodeSelect
                                                         value={line.account_code}
                                                         accountCodes={accountCodes}
@@ -2538,7 +2565,7 @@ className={`px-2 py-0.5 rounded text-xs font-medium cursor-pointer hover:opacity
                                                         }}
                                                     />
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <TradingPartnerSelect
                                                         value={line.trading_partner_id}
                                                         valueName={line.trading_partner_name}
@@ -2573,7 +2600,7 @@ className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none fo
                                                         className={`w-full px-2 py-1.5 text-xs text-right border rounded outline-none font-medium ${line.dc_type === 'credit' ? 'border-stone-200 focus:ring-2 focus:ring-red-500 text-red-700' : 'bg-stone-100 border-stone-100 text-stone-300'}`}
                                                     />
                                                 </td>
-                                                <td className="px-3 py-2">
+                                                <td className="px-3 py-2 overflow-hidden">
                                                     <input type="text" id={`b-desc-${index}`} value={line.description || ''}
                                                         onChange={(e) => updateLine(index, 'description', e.target.value)}
                                                         onKeyDown={(e) => { if (e.key === 'Tab' && !e.shiftKey) { e.preventDefault(); const next = document.getElementById(`b-account-${index + 1}`); if (next) next.focus(); } }}