diff --git a/resources/views/barobill/eaccount/index.blade.php b/resources/views/barobill/eaccount/index.blade.php
index 138b83b5..40f6deed 100644
--- a/resources/views/barobill/eaccount/index.blade.php
+++ b/resources/views/barobill/eaccount/index.blade.php
@@ -159,7 +159,7 @@ className={`px-2.5 py-1 rounded text-xs font-medium transition-colors ${
     const AccountCodeSelect = ({ value, onChange, accountCodes }) => {
         const [isOpen, setIsOpen] = useState(false);
         const [search, setSearch] = useState('');
-        const [highlightIndex, setHighlightIndex] = useState(0);
+        const [highlightIndex, setHighlightIndex] = useState(-1);
         const containerRef = useRef(null);
         const listRef = useRef(null);
 
@@ -177,7 +177,7 @@ className={`px-2.5 py-1 rounded text-xs font-medium transition-colors ${
 
         // 검색어 변경 시 하이라이트 초기화
         useEffect(() => {
-            setHighlightIndex(0);
+            setHighlightIndex(-1);
         }, [search]);
 
         // 외부 클릭 시 닫기
@@ -186,7 +186,7 @@ className={`px-2.5 py-1 rounded text-xs font-medium transition-colors ${
                 if (containerRef.current && !containerRef.current.contains(e.target)) {
                     setIsOpen(false);
                     setSearch('');
-                    setHighlightIndex(0);
+                    setHighlightIndex(-1);
                 }
             };
             document.addEventListener('mousedown', handleClickOutside);
@@ -198,14 +198,14 @@ className={`px-2.5 py-1 rounded text-xs font-medium transition-colors ${
             onChange(code.code, selected?.name || '');
             setIsOpen(false);
             setSearch('');
-            setHighlightIndex(0);
+            setHighlightIndex(-1);
         };
 
         const handleClear = (e) => {
             e.stopPropagation();
             onChange('', '');
             setSearch('');
-            setHighlightIndex(0);
+            setHighlightIndex(-1);
         };
 
         // 키보드 네비게이션
@@ -214,26 +214,31 @@ className={`px-2.5 py-1 rounded text-xs font-medium transition-colors ${
 
             if (e.key === 'ArrowDown') {
                 e.preventDefault();
-                setHighlightIndex(prev => Math.min(prev + 1, maxIndex));
+                const newIndex = highlightIndex < maxIndex ? highlightIndex + 1 : 0;
+                setHighlightIndex(newIndex);
                 // 스크롤 따라가기
-                if (listRef.current) {
-                    const item = listRef.current.children[Math.min(highlightIndex + 1, maxIndex)];
-                    item?.scrollIntoView({ block: 'nearest' });
-                }
+                setTimeout(() => {
+                    if (listRef.current && listRef.current.children[newIndex]) {
+                        listRef.current.children[newIndex].scrollIntoView({ block: 'nearest' });
+                    }
+                }, 0);
             } else if (e.key === 'ArrowUp') {
                 e.preventDefault();
-                setHighlightIndex(prev => Math.max(prev - 1, 0));
-                if (listRef.current) {
-                    const item = listRef.current.children[Math.max(highlightIndex - 1, 0)];
-                    item?.scrollIntoView({ block: 'nearest' });
-                }
+                const newIndex = highlightIndex > 0 ? highlightIndex - 1 : maxIndex;
+                setHighlightIndex(newIndex);
+                setTimeout(() => {
+                    if (listRef.current && listRef.current.children[newIndex]) {
+                        listRef.current.children[newIndex].scrollIntoView({ block: 'nearest' });
+                    }
+                }, 0);
             } else if (e.key === 'Enter' && filteredCodes.length > 0) {
                 e.preventDefault();
-                handleSelect(filteredCodes[highlightIndex]);
+                const selectIndex = highlightIndex >= 0 ? highlightIndex : 0;
+                handleSelect(filteredCodes[selectIndex]);
             } else if (e.key === 'Escape') {
                 setIsOpen(false);
                 setSearch('');
-                setHighlightIndex(0);
+                setHighlightIndex(-1);
             }
         };