diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 2bd4a4f8..0fa17081 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -272,7 +272,13 @@ public function index(Request $request): JsonResponse
                 $prelimPeriod = substr($period, 0, -1) . 'P';
                 $stats['preliminaryVat'] = $this->calculatePeriodNetVat($tenantId, $prelimPeriod);
             } catch (\Throwable $e) {
-                \Log::warning('예정 세액 계산 실패: ' . $e->getMessage());
+                \Log::error('예정 세액 계산 실패', [
+                    'message' => $e->getMessage(),
+                    'file' => $e->getFile() . ':' . $e->getLine(),
+                    'trace' => array_slice(array_map(fn($t) => ($t['file'] ?? '') . ':' . ($t['line'] ?? '') . ' ' . ($t['function'] ?? ''), $e->getTrace()), 0, 5),
+                    'tenant_id' => $tenantId,
+                    'period' => $prelimPeriod ?? null,
+                ]);
                 $stats['preliminaryVat'] = null;
             }
         }