diff --git a/app/Http/Controllers/Finance/PayableController.php b/app/Http/Controllers/Finance/PayableController.php
index f8dac82d..c7d6fa3b 100644
--- a/app/Http/Controllers/Finance/PayableController.php
+++ b/app/Http/Controllers/Finance/PayableController.php
@@ -17,8 +17,7 @@ public function index(Request $request): JsonResponse
 
         if ($search = $request->input('search')) {
             $query->where(function ($q) use ($search) {
-                $q->where('vendor_name', 'like', "%{$search}%")
-                  ->orWhere('invoice_no', 'like', "%{$search}%");
+                $q->where('vendor_name', 'like', "%{$search}%");
             });
         }
 
@@ -49,6 +48,7 @@ public function index(Request $request): JsonResponse
                     'status' => $item->status,
                     'description' => $item->description,
                     'memo' => $item->memo,
+                    'taxInvoiceIssued' => (bool) $item->tax_invoice_issued,
                 ];
             });
 
@@ -79,7 +79,7 @@ public function store(Request $request): JsonResponse
     {
         $request->validate([
             'vendorName' => 'required|string|max:100',
-            'invoiceNo' => 'required|string|max:50',
+            'invoiceNo' => 'nullable|string|max:50',
             'amount' => 'required|integer|min:0',
         ]);
 
@@ -97,6 +97,7 @@ public function store(Request $request): JsonResponse
             'status' => 'unpaid',
             'description' => $request->input('description'),
             'memo' => $request->input('memo'),
+            'tax_invoice_issued' => $request->boolean('taxInvoiceIssued', false),
         ]);
 
         return response()->json([
@@ -112,7 +113,7 @@ public function update(Request $request, int $id): JsonResponse
 
         $request->validate([
             'vendorName' => 'required|string|max:100',
-            'invoiceNo' => 'required|string|max:50',
+            'invoiceNo' => 'nullable|string|max:50',
             'amount' => 'required|integer|min:0',
         ]);
 
@@ -126,6 +127,7 @@ public function update(Request $request, int $id): JsonResponse
             'status' => $request->input('status', $payable->status),
             'description' => $request->input('description'),
             'memo' => $request->input('memo'),
+            'tax_invoice_issued' => $request->boolean('taxInvoiceIssued', $payable->tax_invoice_issued),
         ]);
 
         return response()->json([
diff --git a/app/Http/Controllers/Finance/SalesRecordController.php b/app/Http/Controllers/Finance/SalesRecordController.php
index 2df87bbe..4f00b582 100644
--- a/app/Http/Controllers/Finance/SalesRecordController.php
+++ b/app/Http/Controllers/Finance/SalesRecordController.php
@@ -30,8 +30,8 @@ public function index(Request $request): JsonResponse
         $records = $query->orderBy('date', 'desc')->get()->map(fn($item) => [
             'id' => $item->id, 'date' => $item->date?->format('Y-m-d'),
             'customer' => $item->customer, 'project' => $item->project,
-            'type' => $item->type, 'amount' => $item->amount,
-            'vat' => $item->vat, 'status' => $item->status,
+            'type' => $item->type, 'taxType' => $item->tax_type ?? 'taxable',
+            'amount' => $item->amount, 'vat' => $item->vat, 'status' => $item->status,
             'invoiceNo' => $item->invoice_no, 'memo' => $item->memo,
         ]);
 
@@ -48,14 +48,18 @@ public function index(Request $request): JsonResponse
 
     public function store(Request $request): JsonResponse
     {
-        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $request->validate([
+            'customer' => 'required|string|max:100',
+            'amount' => 'required|integer|min:0',
+            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
+        ]);
         $tenantId = session('selected_tenant_id', 1);
 
         SalesRecord::create([
             'tenant_id' => $tenantId, 'date' => $request->input('date'),
             'customer' => $request->input('customer'), 'project' => $request->input('project'),
-            'type' => $request->input('type'), 'amount' => $request->input('amount', 0),
-            'vat' => $request->input('vat', 0),
+            'type' => $request->input('type'), 'tax_type' => $request->input('taxType', 'taxable'),
+            'amount' => $request->input('amount', 0), 'vat' => $request->input('vat', 0),
             'status' => $request->input('status', 'contracted'),
             'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
         ]);
@@ -67,11 +71,16 @@ public function update(Request $request, int $id): JsonResponse
     {
         $tenantId = session('selected_tenant_id', 1);
         $item = SalesRecord::forTenant($tenantId)->findOrFail($id);
-        $request->validate(['customer' => 'required|string|max:100', 'amount' => 'required|integer|min:0']);
+        $request->validate([
+            'customer' => 'required|string|max:100',
+            'amount' => 'required|integer|min:0',
+            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
+        ]);
 
         $item->update([
             'date' => $request->input('date'), 'customer' => $request->input('customer'),
             'project' => $request->input('project'), 'type' => $request->input('type', $item->type),
+            'tax_type' => $request->input('taxType', $item->tax_type),
             'amount' => $request->input('amount'), 'vat' => $request->input('vat', $item->vat),
             'status' => $request->input('status', $item->status),
             'invoice_no' => $request->input('invoiceNo'), 'memo' => $request->input('memo'),
diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 7754516e..bfdd2c3b 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -4,6 +4,7 @@
 
 use App\Http\Controllers\Controller;
 use App\Models\Finance\VatRecord;
+use App\Models\Finance\CardTransaction;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -17,8 +18,7 @@ public function index(Request $request): JsonResponse
 
         if ($search = $request->input('search')) {
             $query->where(function ($q) use ($search) {
-                $q->where('partner_name', 'like', "%{$search}%")
-                  ->orWhere('invoice_no', 'like', "%{$search}%");
+                $q->where('partner_name', 'like', "%{$search}%");
             });
         }
 
@@ -32,6 +32,12 @@ public function index(Request $request): JsonResponse
             }
         }
 
+        if ($taxType = $request->input('tax_type')) {
+            if ($taxType !== 'all') {
+                $query->where('tax_type', $taxType);
+            }
+        }
+
         if ($status = $request->input('status')) {
             if ($status !== 'all') {
                 $query->where('status', $status);
@@ -45,6 +51,7 @@ public function index(Request $request): JsonResponse
                     'id' => $record->id,
                     'period' => $record->period,
                     'type' => $record->type,
+                    'taxType' => $record->tax_type ?? 'taxable',
                     'partnerName' => $record->partner_name,
                     'invoiceNo' => $record->invoice_no,
                     'invoiceDate' => $record->invoice_date?->format('Y-m-d'),
@@ -53,9 +60,53 @@ public function index(Request $request): JsonResponse
                     'totalAmount' => $record->total_amount,
                     'status' => $record->status,
                     'memo' => $record->memo,
+                    'isCardTransaction' => false,
                 ];
             });
 
+        // 카드 공제분 매입 반영
+        $cardRecords = collect();
+        $cardPurchaseSupply = 0;
+        $cardPurchaseVat = 0;
+
+        if ($period = $request->input('period')) {
+            [$startDate, $endDate] = $this->periodToDateRange($period);
+
+            if ($startDate && $endDate) {
+                $cardQuery = CardTransaction::forTenant($tenantId)
+                    ->where('deduction_type', 'deductible')
+                    ->whereBetween('transaction_date', [$startDate, $endDate]);
+
+                $cardTransactions = $cardQuery->orderBy('transaction_date', 'desc')->get();
+
+                $cardRecords = $cardTransactions->map(function ($card) use ($period) {
+                    $supply = (int) round($card->amount / 1.1);
+                    $vat = $card->amount - $supply;
+                    return [
+                        'id' => 'card_' . $card->id,
+                        'period' => $period,
+                        'type' => 'purchase',
+                        'taxType' => 'taxable',
+                        'partnerName' => $card->merchant,
+                        'invoiceNo' => $card->approval_no ?? '',
+                        'invoiceDate' => $card->transaction_date?->format('Y-m-d'),
+                        'supplyAmount' => $supply,
+                        'vatAmount' => $vat,
+                        'totalAmount' => $card->amount,
+                        'status' => 'filed',
+                        'memo' => $card->memo,
+                        'isCardTransaction' => true,
+                    ];
+                });
+
+                $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
+                $cardPurchaseVat = $cardRecords->sum('vatAmount');
+            }
+        }
+
+        // 통합 records
+        $allRecords = $records->concat($cardRecords)->values();
+
         // 해당 기간 통계
         $periodQuery = VatRecord::forTenant($tenantId);
         if ($period = $request->input('period')) {
@@ -66,8 +117,10 @@ public function index(Request $request): JsonResponse
         $stats = [
             'salesSupply' => $periodRecords->where('type', 'sales')->sum('supply_amount'),
             'salesVat' => $periodRecords->where('type', 'sales')->sum('vat_amount'),
-            'purchaseSupply' => $periodRecords->where('type', 'purchase')->sum('supply_amount'),
-            'purchaseVat' => $periodRecords->where('type', 'purchase')->sum('vat_amount'),
+            'purchaseSupply' => $periodRecords->where('type', 'purchase')->sum('supply_amount') + $cardPurchaseSupply,
+            'purchaseVat' => $periodRecords->where('type', 'purchase')->sum('vat_amount') + $cardPurchaseVat,
+            'cardPurchaseSupply' => $cardPurchaseSupply,
+            'cardPurchaseVat' => $cardPurchaseVat,
             'total' => $periodRecords->count(),
         ];
 
@@ -81,7 +134,7 @@ public function index(Request $request): JsonResponse
 
         return response()->json([
             'success' => true,
-            'data' => $records,
+            'data' => $allRecords,
             'stats' => $stats,
             'periods' => $periods,
         ]);
@@ -91,9 +144,9 @@ public function store(Request $request): JsonResponse
     {
         $request->validate([
             'partnerName' => 'required|string|max:100',
-            'invoiceNo' => 'required|string|max:50',
             'period' => 'required|string|max:20',
             'type' => 'required|in:sales,purchase',
+            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
             'supplyAmount' => 'required|integer|min:0',
         ]);
 
@@ -103,6 +156,7 @@ public function store(Request $request): JsonResponse
             'tenant_id' => $tenantId,
             'period' => $request->input('period'),
             'type' => $request->input('type', 'sales'),
+            'tax_type' => $request->input('taxType', 'taxable'),
             'partner_name' => $request->input('partnerName'),
             'invoice_no' => $request->input('invoiceNo'),
             'invoice_date' => $request->input('invoiceDate'),
@@ -127,15 +181,16 @@ public function update(Request $request, int $id): JsonResponse
 
         $request->validate([
             'partnerName' => 'required|string|max:100',
-            'invoiceNo' => 'required|string|max:50',
             'period' => 'required|string|max:20',
             'type' => 'required|in:sales,purchase',
+            'taxType' => 'nullable|in:taxable,zero_rated,exempt',
             'supplyAmount' => 'required|integer|min:0',
         ]);
 
         $record->update([
             'period' => $request->input('period'),
             'type' => $request->input('type'),
+            'tax_type' => $request->input('taxType', $record->tax_type),
             'partner_name' => $request->input('partnerName'),
             'invoice_no' => $request->input('invoiceNo'),
             'invoice_date' => $request->input('invoiceDate'),
@@ -163,4 +218,31 @@ public function destroy(int $id): JsonResponse
             'message' => '세금계산서가 삭제되었습니다.',
         ]);
     }
+
+    /**
+     * 부가세 신고기간을 날짜 범위로 변환
+     * YYYY-1P: 1기 예정 (0101~0331)
+     * YYYY-1C: 1기 확정 (0401~0630)
+     * YYYY-2P: 2기 예정 (0701~0930)
+     * YYYY-2C: 2기 확정 (1001~1231)
+     */
+    private function periodToDateRange(string $period): array
+    {
+        $parts = explode('-', $period);
+        if (count($parts) !== 2) {
+            return [null, null];
+        }
+
+        $year = $parts[0];
+        $code = $parts[1];
+
+        $ranges = [
+            '1P' => ["{$year}-01-01", "{$year}-03-31"],
+            '1C' => ["{$year}-04-01", "{$year}-06-30"],
+            '2P' => ["{$year}-07-01", "{$year}-09-30"],
+            '2C' => ["{$year}-10-01", "{$year}-12-31"],
+        ];
+
+        return $ranges[$code] ?? [null, null];
+    }
 }
diff --git a/app/Models/Finance/Payable.php b/app/Models/Finance/Payable.php
index 6338f334..435012a9 100644
--- a/app/Models/Finance/Payable.php
+++ b/app/Models/Finance/Payable.php
@@ -23,6 +23,7 @@ class Payable extends Model
         'status',
         'description',
         'memo',
+        'tax_invoice_issued',
     ];
 
     protected $casts = [
@@ -30,6 +31,7 @@ class Payable extends Model
         'paid_amount' => 'integer',
         'issue_date' => 'date',
         'due_date' => 'date',
+        'tax_invoice_issued' => 'boolean',
     ];
 
     public function scopeForTenant($query, $tenantId)
diff --git a/app/Models/Finance/SalesRecord.php b/app/Models/Finance/SalesRecord.php
index a7cb0f9e..ba0f44d3 100644
--- a/app/Models/Finance/SalesRecord.php
+++ b/app/Models/Finance/SalesRecord.php
@@ -11,7 +11,7 @@ class SalesRecord extends Model
     protected $table = 'sales_records';
 
     protected $fillable = [
-        'tenant_id', 'date', 'customer', 'project', 'type',
+        'tenant_id', 'date', 'customer', 'project', 'type', 'tax_type',
         'amount', 'vat', 'status', 'invoice_no', 'memo',
     ];
 
diff --git a/app/Models/Finance/VatRecord.php b/app/Models/Finance/VatRecord.php
index b648ff58..8eb08839 100644
--- a/app/Models/Finance/VatRecord.php
+++ b/app/Models/Finance/VatRecord.php
@@ -15,6 +15,7 @@ class VatRecord extends Model
         'tenant_id',
         'period',
         'type',
+        'tax_type',
         'partner_name',
         'invoice_no',
         'invoice_date',
diff --git a/resources/views/finance/payables.blade.php b/resources/views/finance/payables.blade.php
index 7c0c71bf..ba6b7243 100644
--- a/resources/views/finance/payables.blade.php
+++ b/resources/views/finance/payables.blade.php
@@ -81,7 +81,8 @@ function PayablesManagement() {
         status: 'unpaid',
         category: '사무용품',
         description: '',
-        memo: ''
+        memo: '',
+        taxInvoiceIssued: false
     };
     const [formData, setFormData] = useState(initialFormState);
 
@@ -120,8 +121,7 @@ function PayablesManagement() {
     useEffect(() => { fetchPayables(); }, []);
 
     const filteredPayables = payables.filter(item => {
-        const matchesSearch = (item.vendorName || '').toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             (item.invoiceNo || '').toLowerCase().includes(searchTerm.toLowerCase());
+        const matchesSearch = (item.vendorName || '').toLowerCase().includes(searchTerm.toLowerCase());
         const matchesStatus = filterStatus === 'all' || item.status === filterStatus;
         const matchesCategory = filterCategory === 'all' || item.category === filterCategory;
         return matchesSearch && matchesStatus && matchesCategory;
@@ -132,12 +132,12 @@ function PayablesManagement() {
         setModalMode('edit');
         setEditingItem(item);
         const safeItem = {};
-        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? ''; });
+        Object.keys(initialFormState).forEach(key => { safeItem[key] = item[key] ?? (key === 'taxInvoiceIssued' ? false : ''); });
         setFormData(safeItem);
         setShowModal(true);
     };
     const handleSave = async () => {
-        if (!formData.vendorName || !formData.invoiceNo || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
+        if (!formData.vendorName || !formData.amount) { alert('필수 항목을 입력해주세요.'); return; }
         setSaving(true);
         try {
             const url = modalMode === 'add' ? '/finance/payables/store' : `/finance/payables/${editingItem.id}`;
@@ -214,8 +214,8 @@ function PayablesManagement() {
     };
 
     const handleDownload = () => {
-        const rows = [['미지급금 관리'], [], ['거래처', '청구서번호', '발행일', '만기일', '분류', '청구금액', '지급액', '잔액', '상태'],
-            ...filteredPayables.map(item => [item.vendorName, item.invoiceNo, item.issueDate, item.dueDate, item.category, item.amount, item.paidAmount, item.amount - item.paidAmount, getStatusLabel(item.status)])];
+        const rows = [['미지급금 관리'], [], ['거래처', '거래일자', '결제예정일', '분류', '청구금액', '지급액', '잔액', '상태', '세금계산서'],
+            ...filteredPayables.map(item => [item.vendorName, item.issueDate, item.dueDate, item.category, item.amount, item.paidAmount, item.amount - item.paidAmount, getStatusLabel(item.status), item.taxInvoiceIssued ? 'O' : 'X'])];
         const csvContent = rows.map(row => row.join(',')).join('\n');
         const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
         const link = document.createElement('a'); link.href = URL.createObjectURL(blob); link.download = `미지급금관리_${new Date().toISOString().split('T')[0]}.csv`; link.click();
@@ -275,7 +275,7 @@ function PayablesManagement() {
                 <div className="grid grid-cols-1 md:grid-cols-5 gap-4">
                     <div className="md:col-span-2 relative">
                         <Search className="w-5 h-5 text-gray-400 absolute left-3 top-1/2 -translate-y-1/2" />
-                        <input type="text" placeholder="거래처, 청구서번호 검색..." value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)} className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-rose-500" />
+                        <input type="text" placeholder="거래처 검색..." value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)} className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-rose-500" />
                     </div>
                     <select value={filterCategory} onChange={(e) => setFilterCategory(e.target.value)} className="px-3 py-2 border border-gray-300 rounded-lg">
                         <option value="all">전체 분류</option>
@@ -299,12 +299,12 @@ function PayablesManagement() {
                     <thead className="bg-gray-50 border-b border-gray-200">
                         <tr>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">거래처</th>
-                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">청구서번호</th>
-                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">만기일</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">결제예정일</th>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">분류</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">청구금액</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">잔액</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">상태</th>
+                            <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">세금계산서</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">연체일</th>
                         </tr>
                     </thead>
@@ -316,12 +316,12 @@ function PayablesManagement() {
                         ) : filteredPayables.map(item => (
                             <tr key={item.id} onClick={() => handleEdit(item)} className={`hover:bg-gray-50 cursor-pointer ${item.status === 'overdue' ? 'bg-red-50/50' : ''}`}>
                                 <td className="px-6 py-4"><p className="text-sm font-medium text-gray-900">{item.vendorName}</p><p className="text-xs text-gray-400">{item.description}</p></td>
-                                <td className="px-6 py-4 text-sm text-gray-600">{item.invoiceNo}</td>
                                 <td className="px-6 py-4 text-sm text-gray-600">{item.dueDate}</td>
                                 <td className="px-6 py-4"><span className="px-2 py-1 rounded text-xs font-medium bg-gray-100 text-gray-700">{item.category}</span></td>
                                 <td className="px-6 py-4 text-sm font-medium text-right text-gray-900">{formatCurrency(item.amount)}원</td>
                                 <td className="px-6 py-4 text-sm font-bold text-right text-rose-600">{formatCurrency(item.amount - item.paidAmount)}원</td>
                                 <td className="px-6 py-4 text-center"><span className={`px-2 py-1 rounded-full text-xs font-medium ${getStatusStyle(item.status)}`}>{getStatusLabel(item.status)}</span></td>
+                                <td className="px-6 py-4 text-center">{item.taxInvoiceIssued ? <span className="text-emerald-600 font-bold text-sm">O</span> : <span className="text-gray-300 text-sm">-</span>}</td>
                                 <td className="px-6 py-4 text-center text-sm">{item.status === 'overdue' ? <span className="text-red-600 font-medium">{calculateOverdueDays(item.dueDate)}일</span> : '-'}</td>
                             </tr>
                         ))}
@@ -337,13 +337,13 @@ function PayablesManagement() {
                             <button onClick={() => setShowModal(false)} className="p-1 hover:bg-gray-100 rounded-lg"><X className="w-5 h-5 text-gray-500" /></button>
                         </div>
                         <div className="space-y-4">
-                            <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">거래처 *</label><input type="text" value={formData.vendorName} onChange={(e) => setFormData(prev => ({ ...prev, vendorName: e.target.value }))} placeholder="거래처명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">청구서번호 *</label><input type="text" value={formData.invoiceNo} onChange={(e) => setFormData(prev => ({ ...prev, invoiceNo: e.target.value }))} placeholder="PO-2026-001" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                            <div>
+                                <label className="block text-sm font-medium text-gray-700 mb-1">거래처 *</label>
+                                <input type="text" value={formData.vendorName} onChange={(e) => setFormData(prev => ({ ...prev, vendorName: e.target.value }))} placeholder="거래처명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" />
                             </div>
                             <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">발행일</label><input type="date" value={formData.issueDate} onChange={(e) => setFormData(prev => ({ ...prev, issueDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">만기일</label><input type="date" value={formData.dueDate} onChange={(e) => setFormData(prev => ({ ...prev, dueDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">거래일자</label><input type="date" value={formData.issueDate} onChange={(e) => setFormData(prev => ({ ...prev, issueDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">결제예정일</label><input type="date" value={formData.dueDate} onChange={(e) => setFormData(prev => ({ ...prev, dueDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                             </div>
                             <div className="grid grid-cols-2 gap-4">
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">분류</label><select value={formData.category} onChange={(e) => setFormData(prev => ({ ...prev, category: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg">{categories.map(cat => <option key={cat} value={cat}>{cat}</option>)}</select></div>
@@ -351,6 +351,10 @@ function PayablesManagement() {
                             </div>
                             <div><label className="block text-sm font-medium text-gray-700 mb-1">적요</label><input type="text" value={formData.description} onChange={(e) => setFormData(prev => ({ ...prev, description: e.target.value }))} placeholder="적요 입력" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                             <div><label className="block text-sm font-medium text-gray-700 mb-1">메모</label><textarea value={formData.memo} onChange={(e) => setFormData(prev => ({ ...prev, memo: e.target.value }))} placeholder="부분지급, 연체 사유 등 메모" rows="2" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                            <div className="flex items-center gap-3 p-3 bg-gray-50 rounded-lg">
+                                <input type="checkbox" id="taxInvoiceIssued" checked={formData.taxInvoiceIssued} onChange={(e) => setFormData(prev => ({ ...prev, taxInvoiceIssued: e.target.checked }))} className="w-4 h-4 text-blue-600 border-gray-300 rounded focus:ring-blue-500" />
+                                <label htmlFor="taxInvoiceIssued" className="text-sm font-medium text-gray-700 cursor-pointer">매입세금계산서 발행여부</label>
+                            </div>
                             {modalMode === 'edit' && (
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">상태</label><select value={formData.status} onChange={(e) => setFormData(prev => ({ ...prev, status: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg"><option value="unpaid">미지급</option><option value="partial">부분지급</option><option value="paid">지급완료</option><option value="overdue">연체</option></select></div>
                             )}
diff --git a/resources/views/finance/sales.blade.php b/resources/views/finance/sales.blade.php
index c6ead5a1..7947f406 100644
--- a/resources/views/finance/sales.blade.php
+++ b/resources/views/finance/sales.blade.php
@@ -74,11 +74,26 @@ function SalesManagement() {
         { value: 'completed', label: '매출확정', color: 'bg-gray-100 text-gray-700' }
     ];
 
+    const getTaxTypeLabel = (taxType) => {
+        const labels = { 'taxable': '과세', 'zero_rated': '영세', 'exempt': '면세' };
+        return labels[taxType] || taxType;
+    };
+
+    const getTaxTypeStyle = (taxType) => {
+        const styles = {
+            'taxable': 'bg-blue-100 text-blue-700',
+            'zero_rated': 'bg-teal-100 text-teal-700',
+            'exempt': 'bg-gray-100 text-gray-600'
+        };
+        return styles[taxType] || 'bg-gray-100 text-gray-700';
+    };
+
     const initialFormState = {
         date: new Date().toISOString().split('T')[0],
         customer: '',
         project: '',
         type: '프로젝트',
+        taxType: 'taxable',
         amount: '',
         vat: '',
         status: 'negotiating',
@@ -178,8 +193,8 @@ function SalesManagement() {
     };
 
     const handleDownload = () => {
-        const rows = [['매출관리', `${dateRange.start} ~ ${dateRange.end}`], [], ['날짜', '거래처', '프로젝트', '유형', '공급가액', 'VAT', '합계', '상태'],
-            ...filteredSales.map(item => [item.date, item.customer, item.project, item.type, item.amount, item.vat, item.amount + item.vat, statuses.find(s => s.value === item.status)?.label])];
+        const rows = [['매출관리', `${dateRange.start} ~ ${dateRange.end}`], [], ['작성일자', '거래처', '프로젝트', '유형', '구분', '공급가액', 'VAT', '합계', '상태'],
+            ...filteredSales.map(item => [item.date, item.customer, item.project, item.type, getTaxTypeLabel(item.taxType), item.amount, item.vat, item.amount + item.vat, statuses.find(s => s.value === item.status)?.label])];
         const csvContent = rows.map(row => row.join(',')).join('\n');
         const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
         const link = document.createElement('a'); link.href = URL.createObjectURL(blob); link.download = `매출관리_${dateRange.start}_${dateRange.end}.csv`; link.click();
@@ -243,10 +258,11 @@ function SalesManagement() {
                 <table className="w-full">
                     <thead className="bg-gray-50 border-b border-gray-200">
                         <tr>
-                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">날짜</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">작성일자</th>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">거래처</th>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">프로젝트</th>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">유형</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">공급가액</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">합계(VAT포함)</th>
                             <th className="px-6 py-3 text-center text-xs font-semibold text-gray-600">상태</th>
@@ -255,20 +271,21 @@ function SalesManagement() {
                     </thead>
                     <tbody className="divide-y divide-gray-100">
                         {loading ? (
-                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">
+                            <tr><td colSpan="9" className="px-6 py-12 text-center text-gray-400">
                                 <div className="flex items-center justify-center gap-2">
                                     <svg className="animate-spin h-5 w-5 text-gray-400" xmlns="http://www.w3.org/2000/svg" fill="none" viewBox="0 0 24 24"><circle className="opacity-25" cx="12" cy="12" r="10" stroke="currentColor" strokeWidth="4"></circle><path className="opacity-75" fill="currentColor" d="M4 12a8 8 0 018-8V0C5.373 0 0 5.373 0 12h4zm2 5.291A7.962 7.962 0 014 12H0c0 3.042 1.135 5.824 3 7.938l3-2.647z"></path></svg>
                                     데이터를 불러오는 중...
                                 </div>
                             </td></tr>
                         ) : filteredSales.length === 0 ? (
-                            <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
+                            <tr><td colSpan="9" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredSales.map(item => (
                             <tr key={item.id} className="hover:bg-gray-50 cursor-pointer" onClick={() => handleEdit(item)}>
                                 <td className="px-6 py-4 text-sm text-gray-600">{item.date}</td>
                                 <td className="px-6 py-4"><p className="text-sm font-medium text-gray-900">{item.customer}</p></td>
                                 <td className="px-6 py-4"><p className="text-sm text-gray-600">{item.project}</p>{item.memo && <p className="text-xs text-gray-400">{item.memo}</p>}</td>
                                 <td className="px-6 py-4"><span className="px-2 py-1 rounded text-xs font-medium bg-gray-100 text-gray-700">{item.type}</span></td>
+                                <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getTaxTypeStyle(item.taxType)}`}>{getTaxTypeLabel(item.taxType)}</span></td>
                                 <td className="px-6 py-4 text-sm font-medium text-right text-gray-900">{formatCurrency(item.amount)}원</td>
                                 <td className="px-6 py-4 text-sm font-bold text-right text-blue-600">{formatCurrency(item.amount + item.vat)}원</td>
                                 <td className="px-6 py-4 text-center"><span className={`px-2 py-1 rounded-full text-xs font-medium ${getStatusColor(item.status)}`}>{getStatusLabel(item.status)}</span></td>
@@ -291,7 +308,7 @@ function SalesManagement() {
                         </div>
                         <div className="space-y-4">
                             <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">날짜 *</label><input type="date" value={formData.date} onChange={(e) => setFormData(prev => ({ ...prev, date: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">작성일자 *</label><input type="date" value={formData.date} onChange={(e) => setFormData(prev => ({ ...prev, date: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">유형</label><select value={formData.type} onChange={(e) => setFormData(prev => ({ ...prev, type: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg">{types.map(t => <option key={t} value={t}>{t}</option>)}</select></div>
                             </div>
                             <div><label className="block text-sm font-medium text-gray-700 mb-1">거래처 *</label><input type="text" value={formData.customer} onChange={(e) => setFormData(prev => ({ ...prev, customer: e.target.value }))} placeholder="거래처명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
@@ -300,9 +317,10 @@ function SalesManagement() {
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">공급가액 *</label><input type="text" value={formatInputCurrency(formData.amount)} onChange={(e) => setFormData(prev => ({ ...prev, amount: parseInputCurrency(e.target.value) }))} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">VAT</label><input type="text" value={formatInputCurrency(formData.vat)} onChange={(e) => setFormData(prev => ({ ...prev, vat: parseInputCurrency(e.target.value) }))} placeholder="자동계산" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
                             </div>
-                            <div className="grid grid-cols-2 gap-4">
+                            <div className="grid grid-cols-3 gap-4">
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">구분</label><select value={formData.taxType} onChange={(e) => setFormData(prev => ({ ...prev, taxType: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg"><option value="taxable">과세</option><option value="zero_rated">영세</option><option value="exempt">면세</option></select></div>
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">상태</label><select value={formData.status} onChange={(e) => setFormData(prev => ({ ...prev, status: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg">{statuses.map(s => <option key={s.value} value={s.value}>{s.label}</option>)}</select></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">세금계산서 번호</label><input type="text" value={formData.invoiceNo} onChange={(e) => setFormData(prev => ({ ...prev, invoiceNo: e.target.value }))} placeholder="SAL-2026-001" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">승인번호</label><input type="text" value={formData.invoiceNo} onChange={(e) => setFormData(prev => ({ ...prev, invoiceNo: e.target.value }))} placeholder="승인번호" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                             </div>
                             <div><label className="block text-sm font-medium text-gray-700 mb-1">메모</label><input type="text" value={formData.memo} onChange={(e) => setFormData(prev => ({ ...prev, memo: e.target.value }))} placeholder="메모" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                         </div>
diff --git a/resources/views/finance/vat.blade.php b/resources/views/finance/vat.blade.php
index 985995d3..d58a695f 100644
--- a/resources/views/finance/vat.blade.php
+++ b/resources/views/finance/vat.blade.php
@@ -49,16 +49,18 @@
 
 function VatManagement() {
     const [vatRecords, setVatRecords] = useState([]);
-    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, total: 0 });
+    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
     const [periods, setPeriods] = useState([]);
     const [loading, setLoading] = useState(true);
     const [saving, setSaving] = useState(false);
 
     const [searchTerm, setSearchTerm] = useState('');
     const now = new Date();
-    const currentHalf = now.getMonth() < 6 ? '1H' : '2H';
-    const [filterPeriod, setFilterPeriod] = useState(`${now.getFullYear()}-${currentHalf}`);
+    const month = now.getMonth();
+    const currentPeriodCode = month < 3 ? '1P' : month < 6 ? '1C' : month < 9 ? '2P' : '2C';
+    const [filterPeriod, setFilterPeriod] = useState(`${now.getFullYear()}-${currentPeriodCode}`);
     const [filterType, setFilterType] = useState('all');
+    const [filterTaxType, setFilterTaxType] = useState('all');
     const [filterStatus, setFilterStatus] = useState('all');
 
     const [showModal, setShowModal] = useState(false);
@@ -67,12 +69,12 @@ function VatManagement() {
 
     const csrfToken = document.querySelector('meta[name="csrf-token"]')?.getAttribute('content');
 
-    // 기본 기간 옵션 (DB에서 가져온 기간 + 현재/이전 반기)
+    // 기본 기간 옵션 (1P/1C/2P/2C 형식)
     const defaultPeriods = (() => {
         const y = now.getFullYear();
         const list = [];
         for (let i = 0; i <= 2; i++) {
-            list.push(`${y - i}-1H`, `${y - i}-2H`);
+            list.push(`${y - i}-1P`, `${y - i}-1C`, `${y - i}-2P`, `${y - i}-2C`);
         }
         return list;
     })();
@@ -81,6 +83,7 @@ function VatManagement() {
     const initialFormState = {
         period: filterPeriod,
         type: 'sales',
+        taxType: 'taxable',
         partnerName: '',
         invoiceNo: '',
         invoiceDate: now.toISOString().split('T')[0],
@@ -102,7 +105,8 @@ function VatManagement() {
 
     const handleSupplyAmountChange = (value) => {
         const supply = parseInt(parseInputCurrency(value)) || 0;
-        const vat = Math.floor(supply * 0.1);
+        const taxType = formData.taxType;
+        const vat = taxType === 'taxable' ? Math.floor(supply * 0.1) : 0;
         const total = supply + vat;
         setFormData(prev => ({
             ...prev,
@@ -112,6 +116,18 @@ function VatManagement() {
         }));
     };
 
+    const handleTaxTypeChange = (newTaxType) => {
+        const supply = parseInt(parseInputCurrency(formData.supplyAmount)) || 0;
+        const vat = newTaxType === 'taxable' ? Math.floor(supply * 0.1) : 0;
+        const total = supply + vat;
+        setFormData(prev => ({
+            ...prev,
+            taxType: newTaxType,
+            vatAmount: vat.toString(),
+            totalAmount: total.toString()
+        }));
+    };
+
     const fetchRecords = async (period) => {
         setLoading(true);
         try {
@@ -135,21 +151,27 @@ function VatManagement() {
     useEffect(() => { fetchRecords(filterPeriod); }, [filterPeriod]);
 
     const filteredRecords = vatRecords.filter(item => {
-        const matchesSearch = item.partnerName.toLowerCase().includes(searchTerm.toLowerCase()) ||
-                             item.invoiceNo.toLowerCase().includes(searchTerm.toLowerCase());
-        const matchesType = filterType === 'all' || item.type === filterType;
+        const matchesSearch = item.partnerName.toLowerCase().includes(searchTerm.toLowerCase());
+        const matchesType = filterType === 'all' || item.type === filterType || (filterType === 'purchase_card' && item.isCardTransaction);
+        const matchesTaxType = filterTaxType === 'all' || item.taxType === filterTaxType;
         const matchesStatus = filterStatus === 'all' || item.status === filterStatus;
-        return matchesSearch && matchesType && matchesStatus;
+        if (filterType === 'purchase_card') return item.isCardTransaction && matchesSearch && matchesTaxType && matchesStatus;
+        if (filterType === 'purchase' && !item.isCardTransaction) return item.type === 'purchase' && matchesSearch && matchesTaxType && matchesStatus;
+        if (filterType !== 'all' && filterType !== 'purchase_card') return item.type === filterType && !item.isCardTransaction && matchesSearch && matchesTaxType && matchesStatus;
+        return matchesSearch && matchesTaxType && matchesStatus;
     });
 
     const salesVat = stats.salesVat || 0;
     const purchaseVat = stats.purchaseVat || 0;
     const salesSupply = stats.salesSupply || 0;
     const purchaseSupply = stats.purchaseSupply || 0;
+    const cardPurchaseSupply = stats.cardPurchaseSupply || 0;
+    const cardPurchaseVat = stats.cardPurchaseVat || 0;
     const netVat = salesVat - purchaseVat;
 
     const handleAdd = () => { setModalMode('add'); setFormData({ ...initialFormState, period: filterPeriod }); setShowModal(true); };
     const handleEdit = (item) => {
+        if (item.isCardTransaction) return;
         setModalMode('edit');
         setEditingItem(item);
         setFormData({
@@ -161,7 +183,7 @@ function VatManagement() {
         setShowModal(true);
     };
     const handleSave = async () => {
-        if (!formData.partnerName || !formData.invoiceNo || !formData.supplyAmount) { alert('필수 항목을 입력해주세요.'); return; }
+        if (!formData.partnerName || !formData.supplyAmount) { alert('필수 항목을 입력해주세요.'); return; }
         setSaving(true);
         try {
             const payload = {
@@ -210,18 +232,33 @@ function VatManagement() {
     };
 
     const handleDownload = () => {
-        const rows = [['부가세 관리', getPeriodLabel(filterPeriod)], [], ['구분', '거래처', '세금계산서번호', '발행일', '공급가액', '부가세', '합계', '상태'],
-            ...filteredRecords.map(item => [getTypeLabel(item.type), item.partnerName, item.invoiceNo, item.invoiceDate, item.supplyAmount, item.vatAmount, item.totalAmount, getStatusLabel(item.status)])];
+        const rows = [['부가세 관리', getPeriodLabel(filterPeriod)], [], ['구분', '세금구분', '거래처', '작성일자', '공급가액', '부가세', '합계', '상태'],
+            ...filteredRecords.map(item => [getTypeLabel(item.type, item.isCardTransaction), getTaxTypeLabel(item.taxType), item.partnerName, item.invoiceDate, item.supplyAmount, item.vatAmount, item.totalAmount, getStatusLabel(item.status)])];
         const csvContent = rows.map(row => row.join(',')).join('\n');
         const blob = new Blob(['\uFEFF' + csvContent], { type: 'text/csv;charset=utf-8;' });
         const link = document.createElement('a'); link.href = URL.createObjectURL(blob); link.download = `부가세관리_${filterPeriod}.csv`; link.click();
     };
 
-    const getTypeLabel = (type) => {
+    const getTypeLabel = (type, isCard = false) => {
+        if (isCard) return '매입(카드)';
         const labels = { 'sales': '매출', 'purchase': '매입' };
         return labels[type] || type;
     };
 
+    const getTaxTypeLabel = (taxType) => {
+        const labels = { 'taxable': '과세', 'zero_rated': '영세', 'exempt': '면세' };
+        return labels[taxType] || taxType;
+    };
+
+    const getTaxTypeStyle = (taxType) => {
+        const styles = {
+            'taxable': 'bg-blue-100 text-blue-700',
+            'zero_rated': 'bg-teal-100 text-teal-700',
+            'exempt': 'bg-gray-100 text-gray-600'
+        };
+        return styles[taxType] || 'bg-gray-100 text-gray-700';
+    };
+
     const getStatusLabel = (status) => {
         const labels = { 'pending': '미신고', 'filed': '신고완료', 'paid': '납부완료' };
         return labels[status] || status;
@@ -236,7 +273,8 @@ function VatManagement() {
         return styles[status] || 'bg-gray-100 text-gray-700';
     };
 
-    const getTypeStyle = (type) => {
+    const getTypeStyle = (type, isCard = false) => {
+        if (isCard) return 'bg-purple-100 text-purple-700';
         const styles = {
             'sales': 'bg-emerald-100 text-emerald-700',
             'purchase': 'bg-pink-100 text-pink-700'
@@ -245,8 +283,9 @@ function VatManagement() {
     };
 
     const getPeriodLabel = (period) => {
-        const [year, half] = period.split('-');
-        return `${year}년 ${half === '1H' ? '1기' : '2기'}`;
+        const [year, code] = period.split('-');
+        const labels = { '1P': '1기 예정', '1C': '1기 확정', '2P': '2기 예정', '2C': '2기 확정' };
+        return `${year}년 ${labels[code] || code}`;
     };
 
     return (
@@ -318,8 +357,13 @@ function VatManagement() {
                         </tr>
                         <tr className="border-b border-gray-100">
                             <td className="px-6 py-3 text-sm">매입</td>
-                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(purchaseSupply)}원</td>
-                            <td className="px-6 py-3 text-sm text-right text-pink-600 font-medium">({formatCurrency(purchaseVat)}원)</td>
+                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(purchaseSupply - cardPurchaseSupply)}원</td>
+                            <td className="px-6 py-3 text-sm text-right text-pink-600 font-medium">({formatCurrency(purchaseVat - cardPurchaseVat)}원)</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-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>
                         <tr className="bg-gray-50 font-bold">
                             <td className="px-6 py-3 text-sm">{netVat >= 0 ? '납부세액' : '환급세액'}</td>
@@ -331,15 +375,22 @@ function VatManagement() {
             </div>
 
             <div className="bg-white rounded-xl border border-gray-200 p-4 mb-6">
-                <div className="grid grid-cols-1 md:grid-cols-5 gap-4">
+                <div className="grid grid-cols-1 md:grid-cols-6 gap-4">
                     <div className="md:col-span-2 relative">
                         <Search className="w-5 h-5 text-gray-400 absolute left-3 top-1/2 -translate-y-1/2" />
-                        <input type="text" placeholder="거래처, 세금계산서번호 검색..." value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)} className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-indigo-500" />
+                        <input type="text" placeholder="거래처 검색..." value={searchTerm} onChange={(e) => setSearchTerm(e.target.value)} className="w-full pl-10 pr-4 py-2 border border-gray-300 rounded-lg focus:ring-2 focus:ring-indigo-500" />
                     </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="sales">매출</option>
                         <option value="purchase">매입</option>
+                        <option value="purchase_card">매입(카드)</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>
+                        <option value="taxable">과세</option>
+                        <option value="zero_rated">영세</option>
+                        <option value="exempt">면세</option>
                     </select>
                     <div className="flex gap-1">
                         {['all', 'pending', 'filed', 'paid'].map(status => (
@@ -348,7 +399,7 @@ function VatManagement() {
                             </button>
                         ))}
                     </div>
-                    <button onClick={() => { setSearchTerm(''); setFilterType('all'); setFilterStatus('all'); }} className="flex items-center justify-center gap-2 px-3 py-2 text-gray-600 hover:bg-gray-100 rounded-lg">
+                    <button onClick={() => { setSearchTerm(''); setFilterType('all'); setFilterTaxType('all'); setFilterStatus('all'); }} className="flex items-center justify-center gap-2 px-3 py-2 text-gray-600 hover:bg-gray-100 rounded-lg">
                         <RefreshCw className="w-4 h-4" /><span className="text-sm">초기화</span>
                     </button>
                 </div>
@@ -359,9 +410,9 @@ function VatManagement() {
                     <thead className="bg-gray-50 border-b border-gray-200">
                         <tr>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">구분</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">세금구분</th>
                             <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">거래처</th>
-                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">세금계산서번호</th>
-                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">발행일</th>
+                            <th className="px-6 py-3 text-left text-xs font-semibold text-gray-600">작성일자</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">공급가액</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">부가세</th>
                             <th className="px-6 py-3 text-right text-xs font-semibold text-gray-600">합계</th>
@@ -374,10 +425,10 @@ function VatManagement() {
                         ) : filteredRecords.length === 0 ? (
                             <tr><td colSpan="8" className="px-6 py-12 text-center text-gray-400">데이터가 없습니다.</td></tr>
                         ) : filteredRecords.map(item => (
-                            <tr key={item.id} onClick={() => handleEdit(item)} className="hover:bg-gray-50 cursor-pointer">
-                                <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getTypeStyle(item.type)}`}>{getTypeLabel(item.type)}</span></td>
+                            <tr key={item.id} onClick={() => handleEdit(item)} className={`hover:bg-gray-50 ${item.isCardTransaction ? 'bg-purple-50/40 cursor-default' : 'cursor-pointer'}`}>
+                                <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getTypeStyle(item.type, item.isCardTransaction)}`}>{getTypeLabel(item.type, item.isCardTransaction)}</span></td>
+                                <td className="px-6 py-4"><span className={`px-2 py-1 rounded text-xs font-medium ${getTaxTypeStyle(item.taxType)}`}>{getTaxTypeLabel(item.taxType)}</span></td>
                                 <td className="px-6 py-4 text-sm font-medium text-gray-900">{item.partnerName}</td>
-                                <td className="px-6 py-4 text-sm text-gray-600">{item.invoiceNo}</td>
                                 <td className="px-6 py-4 text-sm text-gray-600">{item.invoiceDate}</td>
                                 <td className="px-6 py-4 text-sm font-medium text-right text-gray-900">{formatCurrency(item.supplyAmount)}원</td>
                                 <td className="px-6 py-4 text-sm text-right text-gray-600">{formatCurrency(item.vatAmount)}원</td>
@@ -397,16 +448,17 @@ function VatManagement() {
                             <button onClick={() => setShowModal(false)} className="p-1 hover:bg-gray-100 rounded-lg"><X className="w-5 h-5 text-gray-500" /></button>
                         </div>
                         <div className="space-y-4">
-                            <div className="grid grid-cols-2 gap-4">
+                            <div className="grid grid-cols-3 gap-4">
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">신고기간 *</label><select value={formData.period} onChange={(e) => setFormData(prev => ({ ...prev, period: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg">{allPeriods.map(p => <option key={p} value={p}>{getPeriodLabel(p)}</option>)}</select></div>
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">구분 *</label><select value={formData.type} onChange={(e) => setFormData(prev => ({ ...prev, type: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg"><option value="sales">매출</option><option value="purchase">매입</option></select></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">세금구분</label><select value={formData.taxType} onChange={(e) => handleTaxTypeChange(e.target.value)} className="w-full px-3 py-2 border border-gray-300 rounded-lg"><option value="taxable">과세</option><option value="zero_rated">영세</option><option value="exempt">면세</option></select></div>
+                            </div>
+                            <div>
+                                <label className="block text-sm font-medium text-gray-700 mb-1">거래처 *</label>
+                                <input type="text" value={formData.partnerName} onChange={(e) => setFormData(prev => ({ ...prev, partnerName: e.target.value }))} placeholder="거래처명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" />
                             </div>
                             <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">거래처 *</label><input type="text" value={formData.partnerName} onChange={(e) => setFormData(prev => ({ ...prev, partnerName: e.target.value }))} placeholder="거래처명" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">세금계산서번호 *</label><input type="text" value={formData.invoiceNo} onChange={(e) => setFormData(prev => ({ ...prev, invoiceNo: e.target.value }))} placeholder="TAX-2026-0001" className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
-                            </div>
-                            <div className="grid grid-cols-2 gap-4">
-                                <div><label className="block text-sm font-medium text-gray-700 mb-1">발행일</label><input type="date" value={formData.invoiceDate} onChange={(e) => setFormData(prev => ({ ...prev, invoiceDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
+                                <div><label className="block text-sm font-medium text-gray-700 mb-1">작성일자</label><input type="date" value={formData.invoiceDate} onChange={(e) => setFormData(prev => ({ ...prev, invoiceDate: e.target.value }))} className="w-full px-3 py-2 border border-gray-300 rounded-lg" /></div>
                                 <div><label className="block text-sm font-medium text-gray-700 mb-1">공급가액 *</label><input type="text" value={formatInputCurrency(formData.supplyAmount)} onChange={(e) => handleSupplyAmountChange(e.target.value)} placeholder="0" className="w-full px-3 py-2 border border-gray-300 rounded-lg text-right" /></div>
                             </div>
                             <div className="grid grid-cols-2 gap-4">