diff --git a/app/Http/Controllers/Finance/SettlementController.php b/app/Http/Controllers/Finance/SettlementController.php
index 061dc8e7..ff6fac9b 100644
--- a/app/Http/Controllers/Finance/SettlementController.php
+++ b/app/Http/Controllers/Finance/SettlementController.php
@@ -269,13 +269,12 @@ public function customerTab(Request $request): View
      */
     public function subscriptionTab(Request $request): View
     {
-        // subscription_fee > 0인 계약상품이 있는 관리건 조회
+        // 인계(handover) 완료된 업체 = 구독 업체
         $query = SalesTenantManagement::with([
             'tenant', 'tenantProspect', 'salesPartner.user',
             'manager', 'contractProducts.product', 'contractProducts.category',
         ])
-        ->contracted()
-        ->whereHas('contractProducts', fn($q) => $q->where('subscription_fee', '>', 0));
+        ->where('hq_status', 'handover');
 
         // 검색 필터
         if ($search = $request->input('search')) {
@@ -285,13 +284,6 @@ public function subscriptionTab(Request $request): View
             });
         }
 
-        // 상태 필터
-        if ($status = $request->input('status')) {
-            if ($status !== 'all') {
-                $query->where('status', $status);
-            }
-        }
-
         $managements = $query->orderBy('contracted_at', 'desc')->get();
 
         // 통계 계산
diff --git a/resources/views/finance/settlement/partials/subscription-tab.blade.php b/resources/views/finance/settlement/partials/subscription-tab.blade.php
index a464105b..121f5e86 100644
--- a/resources/views/finance/settlement/partials/subscription-tab.blade.php
+++ b/resources/views/finance/settlement/partials/subscription-tab.blade.php
@@ -32,15 +32,6 @@ class="flex flex-wrap items-end gap-3">
                        value="{{ request('search') }}"
                        class="w-full rounded-lg border-gray-300 text-sm focus:border-teal-500 focus:ring-teal-500">
             </div>
-            <div class="w-[calc(50%-6px)] sm:w-auto sm:min-w-[100px]">
-                <label class="block text-xs font-medium text-gray-500 mb-1">상태</label>
-                <select name="status" class="w-full rounded-lg border-gray-300 text-sm focus:border-teal-500 focus:ring-teal-500">
-                    <option value="all">전체</option>
-                    <option value="contracted" {{ request('status') == 'contracted' ? 'selected' : '' }}>계약완료</option>
-                    <option value="onboarding" {{ request('status') == 'onboarding' ? 'selected' : '' }}>온보딩</option>
-                    <option value="active" {{ request('status') == 'active' ? 'selected' : '' }}>활성</option>
-                </select>
-            </div>
             <div class="flex items-end gap-1 w-full sm:w-auto">
                 <button type="submit" class="flex-1 sm:flex-none px-4 py-2 bg-teal-600 hover:bg-teal-700 text-white text-sm rounded-lg transition-colors">
                     조회