diff --git a/app/Http/Controllers/Finance/VatRecordController.php b/app/Http/Controllers/Finance/VatRecordController.php
index 321c3ae5..1835766f 100644
--- a/app/Http/Controllers/Finance/VatRecordController.php
+++ b/app/Http/Controllers/Finance/VatRecordController.php
@@ -229,11 +229,6 @@ public function index(Request $request): JsonResponse
         $cardPurchaseSupply = $cardRecords->sum('supplyAmount');
         $cardPurchaseVat = $cardRecords->sum('vatAmount');
 
-        // 수동입력 매출 종이세금계산서 (과세+영세)
-        $manualSalesTaxable = $manualRecords->where('type', 'sales')->whereIn('taxType', ['taxable', 'zero_rated']);
-        $manualSalesSupply = $manualSalesTaxable->sum('supplyAmount');
-        $manualSalesVat = $manualSalesTaxable->sum('vatAmount');
-
         // 수동입력 매입 종이세금계산서 (과세+영세)
         $manualPurchaseTaxable = $manualRecords->where('type', 'purchase')->whereIn('taxType', ['taxable', 'zero_rated']);
         $manualPurchaseSupply = $manualPurchaseTaxable->sum('supplyAmount');
@@ -247,14 +242,12 @@ public function index(Request $request): JsonResponse
         $exemptSupply = $exemptSalesSupply + $exemptPurchaseSupply + $manualExemptSalesSupply + $manualExemptPurchaseSupply;
 
         $stats = [
-            'salesSupply' => $hometaxSalesSupply + $manualSalesSupply,
-            'salesVat' => $hometaxSalesVat + $manualSalesVat,
+            'salesSupply' => $hometaxSalesSupply,
+            'salesVat' => $hometaxSalesVat,
             'purchaseSupply' => $hometaxPurchaseSupply + $cardPurchaseSupply + $manualPurchaseSupply,
             'purchaseVat' => $hometaxPurchaseVat + $cardPurchaseVat + $manualPurchaseVat,
             'hometaxSalesSupply' => $hometaxSalesSupply,
             'hometaxSalesVat' => $hometaxSalesVat,
-            'manualSalesSupply' => $manualSalesSupply,
-            'manualSalesVat' => $manualSalesVat,
             'hometaxPurchaseSupply' => $hometaxPurchaseSupply,
             'hometaxPurchaseVat' => $hometaxPurchaseVat,
             'manualPurchaseSupply' => $manualPurchaseSupply,
diff --git a/resources/views/finance/vat.blade.php b/resources/views/finance/vat.blade.php
index be559fe8..21c3f0ec 100644
--- a/resources/views/finance/vat.blade.php
+++ b/resources/views/finance/vat.blade.php
@@ -51,7 +51,7 @@
 
 function VatManagement() {
     const [vatRecords, setVatRecords] = useState([]);
-    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxSalesSupply: 0, hometaxSalesVat: 0, manualSalesSupply: 0, manualSalesVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, manualPurchaseSupply: 0, manualPurchaseVat: 0, exemptSupply: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
+    const [stats, setStats] = useState({ salesSupply: 0, salesVat: 0, purchaseSupply: 0, purchaseVat: 0, hometaxSalesSupply: 0, hometaxSalesVat: 0, hometaxPurchaseSupply: 0, hometaxPurchaseVat: 0, manualPurchaseSupply: 0, manualPurchaseVat: 0, exemptSupply: 0, cardPurchaseSupply: 0, cardPurchaseVat: 0, total: 0 });
     const [periods, setPeriods] = useState([]);
     const [loading, setLoading] = useState(true);
     const [saving, setSaving] = useState(false);
@@ -173,8 +173,6 @@ function VatManagement() {
     const purchaseSupply = stats.purchaseSupply || 0;
     const hometaxSalesSupply = stats.hometaxSalesSupply || 0;
     const hometaxSalesVat = stats.hometaxSalesVat || 0;
-    const manualSalesSupply = stats.manualSalesSupply || 0;
-    const manualSalesVat = stats.manualSalesVat || 0;
     const hometaxPurchaseSupply = stats.hometaxPurchaseSupply || 0;
     const hometaxPurchaseVat = stats.hometaxPurchaseVat || 0;
     const manualPurchaseSupply = stats.manualPurchaseSupply || 0;
@@ -387,11 +385,6 @@ function VatManagement() {
                             <td className="px-6 py-3 text-sm text-right">{formatCurrency(hometaxSalesSupply)}원</td>
                             <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(hometaxSalesVat)}원</td>
                         </tr>
-                        <tr className="border-b border-gray-100 bg-emerald-50/30">
-                            <td className="px-6 py-3 text-sm">매출(종이세금계산서)</td>
-                            <td className="px-6 py-3 text-sm text-right">{formatCurrency(manualSalesSupply)}원</td>
-                            <td className="px-6 py-3 text-sm text-right text-emerald-600 font-medium">{formatCurrency(manualSalesVat)}원</td>
-                        </tr>
                         <tr className="border-b border-gray-100">
                             <td className="px-6 py-3 text-sm">매입(전자세금계산서)</td>
                             <td className="px-6 py-3 text-sm text-right">{formatCurrency(hometaxPurchaseSupply)}원</td>
@@ -458,7 +451,6 @@ function VatManagement() {
                     <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="electronic_sales">매출(전자세금계산서)</option>
-                        <option value="paper_sales">매출(종이세금계산서)</option>
                         <option value="electronic_purchase">매입(전자세금계산서)</option>
                         <option value="paper_purchase">매입(종이세금계산서)</option>
                         <option value="exempt_purchase">매입(계산서)</option>