diff --git a/app/Http/Controllers/Api/Admin/HR/PayrollController.php b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
index 2ad457f6..8494eb3b 100644
--- a/app/Http/Controllers/Api/Admin/HR/PayrollController.php
+++ b/app/Http/Controllers/Api/Admin/HR/PayrollController.php
@@ -749,11 +749,11 @@ public function generateJournalEntry(Request $request): JsonResponse
             ], 422);
         }
 
-        // 기타공제(deductions JSON) 항목별 합산
+        // 기타공제(deductions JSON) 항목별 합산 (이름 정규화)
         $extraDeductionsByName = [];
         foreach ($payrolls as $p) {
             foreach ($p->deductions ?? [] as $d) {
-                $name = $d['name'] ?? '기타공제';
+                $name = trim(preg_replace('/\s+/', ' ', $d['name'] ?? '기타공제'));
                 $amount = (int) ($d['amount'] ?? 0);
                 if ($amount != 0) {
                     $extraDeductionsByName[$name] = ($extraDeductionsByName[$name] ?? 0) + $amount;
@@ -855,22 +855,38 @@ public function generateJournalEntry(Request $request): JsonResponse
         }
 
         // 2~N. 공제항목: 모두 대변 처리 (음수 공제는 마이너스 대변)
+        // 동일 description + partner 병합을 위해 key 기반 합산
+        $creditLines = [];
         foreach ($deductionItems as [$amount, $partnerName, $desc]) {
             if ($amount == 0) {
                 continue;
             }
 
-            $lines[] = [
-                'dc_type' => 'credit',
-                'account_code' => '207',
-                'account_name' => $accountCodes['207'],
-                'trading_partner_id' => $partners[$partnerName],
-                'trading_partner_name' => $partnerName,
-                'debit_amount' => 0,
-                'credit_amount' => $amount,
-                'description' => $amount < 0 ? "{$desc} (환급)" : $desc,
-                'line_no' => $lineNo++,
-            ];
+            $description = $amount < 0 ? "{$desc} (환급)" : $desc;
+            $mergeKey = "{$partnerName}|{$description}";
+
+            if (isset($creditLines[$mergeKey])) {
+                $creditLines[$mergeKey]['credit_amount'] += $amount;
+            } else {
+                $creditLines[$mergeKey] = [
+                    'dc_type' => 'credit',
+                    'account_code' => '207',
+                    'account_name' => $accountCodes['207'],
+                    'trading_partner_id' => $partners[$partnerName],
+                    'trading_partner_name' => $partnerName,
+                    'debit_amount' => 0,
+                    'credit_amount' => $amount,
+                    'description' => $description,
+                ];
+            }
+        }
+
+        foreach ($creditLines as $creditLine) {
+            if ($creditLine['credit_amount'] == 0) {
+                continue;
+            }
+            $creditLine['line_no'] = $lineNo++;
+            $lines[] = $creditLine;
         }
 
         // 최종: 대변 205 미지급비용 / 임직원 — 실수령액 (DB 값)