diff --git a/app/Http/Controllers/ApprovalController.php b/app/Http/Controllers/ApprovalController.php
index 21ac1a42..4b75d2be 100644
--- a/app/Http/Controllers/ApprovalController.php
+++ b/app/Http/Controllers/ApprovalController.php
@@ -2,6 +2,8 @@
 
 namespace App\Http\Controllers;
 
+use App\Models\Finance\BankAccount;
+use App\Models\Finance\CorporateCard;
 use App\Services\ApprovalService;
 use Illuminate\Http\Request;
 use Illuminate\Http\Response;
@@ -36,8 +38,9 @@ public function create(Request $request): View|Response
 
         $forms = $this->service->getApprovalForms();
         $lines = $this->service->getApprovalLines();
+        [$cards, $accounts] = $this->getCardAndAccountData();
 
-        return view('approvals.create', compact('forms', 'lines'));
+        return view('approvals.create', compact('forms', 'lines', 'cards', 'accounts'));
     }
 
     /**
@@ -57,8 +60,9 @@ public function edit(Request $request, int $id): View|Response
 
         $forms = $this->service->getApprovalForms();
         $lines = $this->service->getApprovalLines();
+        [$cards, $accounts] = $this->getCardAndAccountData();
 
-        return view('approvals.edit', compact('approval', 'forms', 'lines'));
+        return view('approvals.edit', compact('approval', 'forms', 'lines', 'cards', 'accounts'));
     }
 
     /**
@@ -110,4 +114,22 @@ public function completed(Request $request): View|Response
 
         return view('approvals.completed');
     }
+
+    private function getCardAndAccountData(): array
+    {
+        $tenantId = session('selected_tenant_id');
+
+        $cards = CorporateCard::forTenant($tenantId)
+            ->active()
+            ->select('id', 'card_name', 'card_company', 'card_number', 'card_holder_name')
+            ->get();
+
+        $accounts = BankAccount::where('tenant_id', $tenantId)
+            ->active()
+            ->ordered()
+            ->select('id', 'bank_name', 'account_number', 'account_holder', 'is_primary')
+            ->get();
+
+        return [$cards, $accounts];
+    }
 }
diff --git a/resources/views/approvals/create.blade.php b/resources/views/approvals/create.blade.php
index e2e70d0c..428b58a8 100644
--- a/resources/views/approvals/create.blade.php
+++ b/resources/views/approvals/create.blade.php
@@ -82,7 +82,11 @@ class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-
             </div>
 
             {{-- 지출결의서 전용 폼 --}}
-            @include('approvals.partials._expense-form', ['initialData' => []])
+            @include('approvals.partials._expense-form', [
+                'initialData' => [],
+                'cards' => $cards ?? collect(),
+                'accounts' => $accounts ?? collect(),
+            ])
 
             {{-- 액션 버튼 --}}
             <div class="border-t pt-4 mt-4 flex gap-2 justify-end">
diff --git a/resources/views/approvals/edit.blade.php b/resources/views/approvals/edit.blade.php
index 5ed73930..b0146824 100644
--- a/resources/views/approvals/edit.blade.php
+++ b/resources/views/approvals/edit.blade.php
@@ -124,6 +124,8 @@ class="w-full px-3 py-2 border border-gray-300 rounded-lg text-sm focus:outline-
             @include('approvals.partials._expense-form', [
                 'initialData' => $approval->content ?? [],
                 'initialFiles' => $existingFiles,
+                'cards' => $cards ?? collect(),
+                'accounts' => $accounts ?? collect(),
             ])
 
             {{-- 액션 버튼 --}}
diff --git a/resources/views/approvals/partials/_expense-form.blade.php b/resources/views/approvals/partials/_expense-form.blade.php
index 0bad50d7..d3f6d0c2 100644
--- a/resources/views/approvals/partials/_expense-form.blade.php
+++ b/resources/views/approvals/partials/_expense-form.blade.php
@@ -3,15 +3,20 @@
     Props:
         $initialData (array|null) - 기존 content JSON (edit 시)
         $initialFiles (array|null) - 기존 첨부파일 [{id, name, size, mime_type}] (edit 시)
+        $cards (Collection|null) - 법인카드 목록
+        $accounts (Collection|null) - 회사 계좌 목록
 --}}
 @php
     $initialData = $initialData ?? [];
     $initialFiles = $initialFiles ?? [];
+    $cards = $cards ?? collect();
+    $accounts = $accounts ?? collect();
     $userName = auth()->user()->name ?? '';
 @endphp
 
 <div id="expense-form-container" style="display: none;"
-     x-data="expenseForm({{ json_encode($initialData) }}, '{{ $userName }}', {{ json_encode($initialFiles) }})"
+     x-data="expenseForm({{ json_encode($initialData) }}, '{{ $userName }}', {{ json_encode($initialFiles) }}, {{ $cards->toJson() }}, {{ $accounts->toJson() }})"
+     x-init="initAutoSelect()"
      x-cloak>
 
     {{-- 지출형식 --}}
@@ -22,6 +27,7 @@
                 <label class="inline-flex items-center gap-1.5 cursor-pointer">
                     <input type="radio" name="expense_type" :value="opt.value"
                            x-model="formData.expense_type"
+                           @change="initAutoSelect()"
                            class="text-blue-600 focus:ring-blue-500">
                     <span class="text-sm text-gray-700" x-text="opt.label"></span>
                 </label>
@@ -29,6 +35,74 @@ class="text-blue-600 focus:ring-blue-500">
         </div>
     </div>
 
+    {{-- 법인카드 선택 패널 --}}
+    <div x-show="formData.expense_type === 'corporate_card'" x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0 -translate-y-2" x-transition:enter-end="opacity-100 translate-y-0" class="mb-4">
+        <div class="border border-blue-200 bg-blue-50/50 rounded-lg p-4">
+            <label class="block text-xs font-medium text-gray-600 mb-3">법인카드 선택</label>
+            <template x-if="cards.length === 0">
+                <div class="text-sm text-gray-500 text-center py-4">
+                    등록된 법인카드가 없습니다.
+                    <a href="/finance/corporate-cards" class="text-blue-600 hover:underline ml-1">카드 관리</a>
+                </div>
+            </template>
+            <div class="flex flex-wrap gap-3" x-show="cards.length > 0">
+                <template x-for="card in cards" :key="card.id">
+                    <div @click="selectCard(card)"
+                         :class="formData.selected_card?.id === card.id ? 'border-blue-500 bg-blue-50 ring-2 ring-blue-200' : 'border-gray-200 bg-white hover:border-gray-300'"
+                         class="relative border rounded-lg p-3 cursor-pointer transition-all"
+                         style="flex: 0 0 auto; min-width: 180px; max-width: 220px;">
+                        {{-- 체크 아이콘 --}}
+                        <div x-show="formData.selected_card?.id === card.id" class="absolute top-2 right-2">
+                            <svg class="w-5 h-5 text-blue-600" fill="currentColor" viewBox="0 0 20 20">
+                                <path fill-rule="evenodd" d="M10 18a8 8 0 100-16 8 8 0 000 16zm3.707-9.293a1 1 0 00-1.414-1.414L9 10.586 7.707 9.293a1 1 0 00-1.414 1.414l2 2a1 1 0 001.414 0l4-4z" clip-rule="evenodd"/>
+                            </svg>
+                        </div>
+                        <div class="text-xs text-gray-500" x-text="card.card_company"></div>
+                        <div class="text-sm font-medium text-gray-800 mt-0.5" x-text="card.card_name"></div>
+                        <div class="text-xs text-gray-500 mt-1 font-mono" x-text="'**** ' + card.card_number.slice(-4)"></div>
+                        <div class="text-xs text-gray-400 mt-0.5" x-text="card.card_holder_name"></div>
+                    </div>
+                </template>
+            </div>
+        </div>
+    </div>
+
+    {{-- 송금 계좌 선택 패널 --}}
+    <div x-show="formData.expense_type === 'transfer'" x-transition:enter="transition ease-out duration-200" x-transition:enter-start="opacity-0 -translate-y-2" x-transition:enter-end="opacity-100 translate-y-0" class="mb-4">
+        <div class="border border-green-200 bg-green-50/50 rounded-lg p-4">
+            <label class="block text-xs font-medium text-gray-600 mb-3">출금 계좌 선택</label>
+            <template x-if="accounts.length === 0">
+                <div class="text-sm text-gray-500 text-center py-4">
+                    등록된 계좌가 없습니다.
+                    <a href="/finance/bank-accounts" class="text-blue-600 hover:underline ml-1">계좌 관리</a>
+                </div>
+            </template>
+            <div class="flex flex-wrap gap-3" x-show="accounts.length > 0">
+                <template x-for="account in accounts" :key="account.id">
+                    <div @click="selectAccount(account)"
+                         :class="formData.selected_account?.id === account.id ? 'border-blue-500 bg-blue-50 ring-2 ring-blue-200' : 'border-gray-200 bg-white hover:border-gray-300'"
+                         class="relative border rounded-lg p-3 cursor-pointer transition-all"
+                         style="flex: 0 0 auto; min-width: 180px; max-width: 220px;">
+                        {{-- 체크 아이콘 --}}
+                        <div x-show="formData.selected_account?.id === account.id" class="absolute top-2 right-2">
+                            <svg class="w-5 h-5 text-blue-600" fill="currentColor" viewBox="0 0 20 20">
+                                <path fill-rule="evenodd" d="M10 18a8 8 0 100-16 8 8 0 000 16zm3.707-9.293a1 1 0 00-1.414-1.414L9 10.586 7.707 9.293a1 1 0 00-1.414 1.414l2 2a1 1 0 001.414 0l4-4z" clip-rule="evenodd"/>
+                            </svg>
+                        </div>
+                        <div class="flex items-center gap-1">
+                            <span class="text-sm font-medium text-gray-800" x-text="account.bank_name"></span>
+                            <template x-if="account.is_primary">
+                                <span class="text-amber-500 text-xs" title="대표계좌">★</span>
+                            </template>
+                        </div>
+                        <div class="text-xs text-gray-600 mt-1 font-mono" x-text="account.account_number"></div>
+                        <div class="text-xs text-gray-400 mt-0.5" x-text="account.account_holder"></div>
+                    </div>
+                </template>
+            </div>
+        </div>
+    </div>
+
     {{-- 세금계산서 --}}
     <div class="mb-4">
         <label class="block text-sm font-medium text-gray-700 mb-2">세금계산서</label>
@@ -207,7 +281,7 @@ class="border-2 border-dashed rounded-lg p-4 text-center transition-colors curso
 </div>
 
 <script>
-function expenseForm(initialData, authUserName, initialFiles) {
+function expenseForm(initialData, authUserName, initialFiles, cardsData, accountsData) {
     let _keyCounter = 0;
 
     function makeItem(data) {
@@ -240,6 +314,9 @@ function makeItem(data) {
             { value: 'normal', label: '일반' },
             { value: 'deferred', label: '이월발행' },
         ],
+        cards: cardsData || [],
+        accounts: accountsData || [],
+
         formData: {
             expense_type: initialData?.expense_type || 'corporate_card',
             tax_invoice: initialData?.tax_invoice || 'normal',
@@ -248,6 +325,8 @@ function makeItem(data) {
             writer_name: initialData?.writer_name || authUserName,
             items: items,
             attachment_memo: initialData?.attachment_memo || '',
+            selected_card: initialData?.selected_card || null,
+            selected_account: initialData?.selected_account || null,
         },
 
         // 파일 업로드 상태
@@ -271,6 +350,32 @@ function makeItem(data) {
             }
         },
 
+        selectCard(card) {
+            this.formData.selected_card = {
+                id: card.id,
+                card_name: card.card_name,
+                card_company: card.card_company,
+                card_number_last4: card.card_number.slice(-4),
+                card_holder_name: card.card_holder_name,
+            };
+        },
+
+        selectAccount(account) {
+            this.formData.selected_account = {
+                id: account.id,
+                bank_name: account.bank_name,
+                account_number: account.account_number,
+                account_holder: account.account_holder,
+            };
+        },
+
+        initAutoSelect() {
+            if (this.formData.expense_type === 'transfer' && !this.formData.selected_account) {
+                const primary = this.accounts.find(a => a.is_primary);
+                if (primary) this.selectAccount(primary);
+            }
+        },
+
         formatMoney(value) {
             const num = parseInt(value) || 0;
             return num === 0 ? '0' : num.toLocaleString('ko-KR');
@@ -390,6 +495,8 @@ function makeItem(data) {
                 })),
                 total_amount: this.totalAmount,
                 attachment_memo: this.formData.attachment_memo,
+                selected_card: this.formData.expense_type === 'corporate_card' ? this.formData.selected_card : null,
+                selected_account: this.formData.expense_type === 'transfer' ? this.formData.selected_account : null,
             };
         },
 
diff --git a/resources/views/approvals/partials/_expense-show.blade.php b/resources/views/approvals/partials/_expense-show.blade.php
index 11c3afd7..e7ccf5e2 100644
--- a/resources/views/approvals/partials/_expense-show.blade.php
+++ b/resources/views/approvals/partials/_expense-show.blade.php
@@ -41,6 +41,42 @@
         </div>
     </div>
 
+    {{-- 선택된 법인카드 --}}
+    @if(($content['expense_type'] ?? '') === 'corporate_card' && !empty($content['selected_card']))
+        @php $card = $content['selected_card']; @endphp
+        <div class="flex items-center gap-3 p-3 bg-blue-50 border border-blue-200 rounded-lg">
+            <svg class="w-5 h-5 text-blue-500 shrink-0" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M3 10h18M7 15h1m4 0h1m-7 4h12a3 3 0 003-3V8a3 3 0 00-3-3H6a3 3 0 00-3 3v8a3 3 0 003 3z"/>
+            </svg>
+            <div>
+                <span class="text-xs text-gray-500">결제 카드</span>
+                <div class="text-sm font-medium text-gray-800">
+                    {{ $card['card_company'] ?? '' }} {{ $card['card_name'] ?? '' }}
+                    <span class="text-gray-500 font-mono">**** {{ $card['card_number_last4'] ?? '' }}</span>
+                    <span class="text-gray-400 ml-1">({{ $card['card_holder_name'] ?? '' }})</span>
+                </div>
+            </div>
+        </div>
+    @endif
+
+    {{-- 선택된 출금 계좌 --}}
+    @if(($content['expense_type'] ?? '') === 'transfer' && !empty($content['selected_account']))
+        @php $account = $content['selected_account']; @endphp
+        <div class="flex items-center gap-3 p-3 bg-green-50 border border-green-200 rounded-lg">
+            <svg class="w-5 h-5 text-green-500 shrink-0" fill="none" stroke="currentColor" viewBox="0 0 24 24">
+                <path stroke-linecap="round" stroke-linejoin="round" stroke-width="2" d="M19 21V5a2 2 0 00-2-2H7a2 2 0 00-2 2v16m14 0h2m-2 0h-5m-9 0H3m2 0h5M9 7h1m-1 4h1m4-4h1m-1 4h1m-5 10v-5a1 1 0 011-1h2a1 1 0 011 1v5m-4 0h4"/>
+            </svg>
+            <div>
+                <span class="text-xs text-gray-500">출금 계좌</span>
+                <div class="text-sm font-medium text-gray-800">
+                    {{ $account['bank_name'] ?? '' }}
+                    <span class="text-gray-600 font-mono">{{ $account['account_number'] ?? '' }}</span>
+                    <span class="text-gray-400 ml-1">({{ $account['account_holder'] ?? '' }})</span>
+                </div>
+            </div>
+        </div>
+    @endif
+
     @if(!empty($content['subject']))
         <div>
             <span class="text-xs text-gray-500">제목</span>