diff --git a/app/Http/Controllers/Finance/AccountLedgerController.php b/app/Http/Controllers/Finance/AccountLedgerController.php
index a288ea80..70582295 100644
--- a/app/Http/Controllers/Finance/AccountLedgerController.php
+++ b/app/Http/Controllers/Finance/AccountLedgerController.php
@@ -6,6 +6,7 @@
 use App\Models\Barobill\AccountCode;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Illuminate\Support\Collection;
 use Illuminate\Support\Facades\DB;
 
 class AccountLedgerController extends Controller
@@ -68,12 +69,16 @@ public function list(Request $request): JsonResponse
                 'tp.biz_no',
                 'jel.debit_amount',
                 'jel.credit_amount',
-                DB::raw("'journal' as source_type"),
+                DB::raw("COALESCE(je.source_type, 'journal') as source_type"),
                 'jel.journal_entry_id as source_id',
+                'je.source_key',
             ])
             ->orderBy('je.entry_date')
             ->get();
 
+        // 카드거래 상세 조회
+        $cardTxMap = $this->fetchCardTransactions($tenantId, $allLines);
+
         // 이월잔액 (일반전표만)
         $carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
 
@@ -100,16 +105,22 @@ public function list(Request $request): JsonResponse
 
             $runningBalance += $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
 
+            $cardTx = null;
+            if ($line->source_type === 'ecard_transaction' && $line->source_key) {
+                $cardTx = $cardTxMap[$line->source_key] ?? null;
+            }
+
             $monthlyData[$month]['items'][] = [
                 'date' => $line->date,
                 'description' => $line->description,
-                'trading_partner_name' => $line->trading_partner_name,
-                'biz_no' => $line->biz_no,
+                'trading_partner_name' => $cardTx ? ($cardTx['merchant_name'] ?: $line->trading_partner_name) : $line->trading_partner_name,
+                'biz_no' => $cardTx ? ($cardTx['merchant_biz_num'] ?: $line->biz_no) : $line->biz_no,
                 'debit_amount' => $debit,
                 'credit_amount' => $credit,
                 'balance' => $runningBalance,
                 'source_type' => $line->source_type,
                 'source_id' => (int) $line->source_id,
+                'card_tx' => $cardTx,
             ];
 
             $monthlyData[$month]['subtotal']['debit'] += $debit;
@@ -141,6 +152,82 @@ public function list(Request $request): JsonResponse
         ]);
     }
 
+    /**
+     * 카드거래 상세 일괄 조회 (source_key 기반)
+     */
+    private function fetchCardTransactions(int $tenantId, Collection $lines): array
+    {
+        $sourceKeys = $lines
+            ->filter(fn ($l) => $l->source_type === 'ecard_transaction' && $l->source_key)
+            ->pluck('source_key')
+            ->unique()
+            ->values()
+            ->all();
+
+        if (empty($sourceKeys)) {
+            return [];
+        }
+
+        // source_key = "card_num|use_dt|approval_num|approval_amount"
+        $conditions = [];
+        foreach ($sourceKeys as $key) {
+            $parts = explode('|', $key);
+            if (count($parts) === 4) {
+                $conditions[] = $parts;
+            }
+        }
+
+        if (empty($conditions)) {
+            return [];
+        }
+
+        $query = DB::table('barobill_card_transactions')
+            ->where('tenant_id', $tenantId);
+
+        $query->where(function ($q) use ($conditions) {
+            foreach ($conditions as $c) {
+                $q->orWhere(function ($sub) use ($c) {
+                    $sub->where('card_num', $c[0])
+                        ->where('use_dt', $c[1])
+                        ->where('approval_num', $c[2])
+                        ->whereRaw('CAST(approval_amount AS SIGNED) = ?', [(int) $c[3]]);
+                });
+            }
+        });
+
+        $txs = $query->get();
+
+        $map = [];
+        foreach ($txs as $tx) {
+            $uniqueKey = implode('|', [
+                $tx->card_num,
+                $tx->use_dt,
+                $tx->approval_num,
+                (int) $tx->approval_amount,
+            ]);
+
+            $supplyAmount = $tx->modified_supply_amount !== null
+                ? (int) $tx->modified_supply_amount
+                : (int) $tx->approval_amount - (int) $tx->tax;
+            $taxAmount = $tx->modified_tax !== null
+                ? (int) $tx->modified_tax
+                : (int) $tx->tax;
+
+            $map[$uniqueKey] = [
+                'card_num' => $tx->card_num,
+                'card_company_name' => $tx->card_company_name,
+                'merchant_name' => $tx->merchant_name,
+                'merchant_biz_num' => $tx->merchant_biz_num,
+                'deduction_type' => $tx->deduction_type,
+                'supply_amount' => $supplyAmount,
+                'tax_amount' => $taxAmount,
+                'approval_amount' => (int) $tx->approval_amount,
+            ];
+        }
+
+        return $map;
+    }
+
     /**
      * 이월잔액 계산 (일반전표만)
      */
diff --git a/resources/views/finance/account-ledger.blade.php b/resources/views/finance/account-ledger.blade.php
index fb445135..52ce34b9 100644
--- a/resources/views/finance/account-ledger.blade.php
+++ b/resources/views/finance/account-ledger.blade.php
@@ -42,6 +42,7 @@
 const Printer = createIcon('printer');
 const X = createIcon('x');
 const ExternalLink = createIcon('external-link');
+const CreditCard = createIcon('credit-card');
 
 // 숫자 포맷
 const fmt = (n) => {
@@ -122,6 +123,27 @@ function DetailModal({ detail, onClose }) {
                                 )}
                             </div>
 
+                            {/* 카드거래 정보 */}
+                            {detail.cardTx && (
+                                <div className="mb-4 p-3 bg-orange-50 border border-orange-200 rounded-lg">
+                                    <div className="flex items-center gap-2 mb-2">
+                                        <CreditCard className="w-4 h-4 text-orange-500" />
+                                        <span className="text-sm font-semibold text-orange-700">카드거래 정보</span>
+                                        <span className={`px-1.5 py-0.5 rounded text-[10px] font-medium ${detail.cardTx.deduction_type === 'non_deductible' ? 'bg-red-100 text-red-600' : 'bg-emerald-100 text-emerald-600'}`}>
+                                            {detail.cardTx.deduction_type === 'non_deductible' ? '불공제' : '공제'}
+                                        </span>
+                                    </div>
+                                    <div className="grid grid-cols-2 gap-x-6 gap-y-1 text-sm">
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>카드번호</span><span className="font-mono">{'····' + detail.cardTx.card_num.slice(-4)}</span></div>
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>카드사</span><span>{detail.cardTx.card_company_name}</span></div>
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>가맹점</span><span>{detail.cardTx.merchant_name}</span></div>
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>사업자번호</span><span className="font-mono">{detail.cardTx.merchant_biz_num || '-'}</span></div>
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>공급가액</span><span className="text-blue-700">{fmt(detail.cardTx.supply_amount)}</span></div>
+                                        <div className="flex"><span className="text-gray-500 shrink-0" style={{width: '80px'}}>세액</span><span className="text-red-600">{fmt(detail.cardTx.tax_amount)}</span></div>
+                                    </div>
+                                </div>
+                            )}
+
                             {/* 분개 라인 테이블 */}
                             <table className="w-full text-sm">
                                 <thead>
@@ -313,12 +335,12 @@ function AccountLedger() {
 
     // 전표 드릴다운 (모달)
     const drillDown = (item) => {
-        if (item.source_type === 'journal') {
+        if (item.source_type === 'journal' || item.source_type === 'ecard_transaction' || item.source_type === 'bank_transaction') {
             fetch('/finance/journal-entries/' + item.source_id)
                 .then(r => r.json())
                 .then(res => {
                     if (res.success && res.data) {
-                        setDetail({ type: 'journal', data: res.data, sourceId: item.source_id });
+                        setDetail({ type: 'journal', data: res.data, sourceId: item.source_id, cardTx: item.card_tx || null });
                     }
                 })
                 .catch(() => {});
@@ -446,9 +468,22 @@ className="flex items-center gap-1 px-4 py-1.5 bg-indigo-600 text-white text-sm
                                         <tr key={mi + '-' + idx} className={rowHover} onClick={() => drillDown(item)}>
                                             <td className={cellBorder + ' px-3 py-1.5 text-center text-gray-600'}>{item.date}</td>
                                             <td className={cellBorder + ' px-3 py-1.5'}>
-                                                {item.description}
-                                                {item.source_type === 'hometax' && (
-                                                    <span className="ml-1 text-xs text-orange-500">[홈택스]</span>
+                                                <div className="flex items-center gap-1">
+                                                    {item.card_tx && <CreditCard className="w-3.5 h-3.5 text-orange-500 flex-shrink-0" />}
+                                                    <span>{item.description}</span>
+                                                    {item.source_type === 'hometax' && (
+                                                        <span className="ml-1 text-xs text-orange-500">[홈택스]</span>
+                                                    )}
+                                                    {item.card_tx && (
+                                                        <span className={`ml-1 px-1.5 py-0.5 rounded text-[10px] font-medium flex-shrink-0 ${item.card_tx.deduction_type === 'non_deductible' ? 'bg-red-100 text-red-600' : 'bg-emerald-100 text-emerald-600'}`}>
+                                                            {item.card_tx.deduction_type === 'non_deductible' ? '불공제' : '공제'}
+                                                        </span>
+                                                    )}
+                                                </div>
+                                                {item.card_tx && (
+                                                    <div className="text-[11px] text-gray-400 mt-0.5">
+                                                        {item.card_tx.card_company_name} {'····' + item.card_tx.card_num.slice(-4)}
+                                                    </div>
                                                 )}
                                             </td>
                                             <td className={cellBorder + ' px-3 py-1.5 text-gray-600'}>{item.trading_partner_name}</td>
diff --git a/resources/views/finance/journal-entries.blade.php b/resources/views/finance/journal-entries.blade.php
index c6e724c1..e986a554 100644
--- a/resources/views/finance/journal-entries.blade.php
+++ b/resources/views/finance/journal-entries.blade.php
@@ -1395,12 +1395,23 @@ className={`px-2.5 py-1 text-xs rounded-full font-medium transition-colors ${vie
                                                     </span>
                                                 )}
                                             </div>
+                                            {row.type === 'card' && row.cardTx && (
+                                                <div className="text-[11px] text-stone-400 mt-0.5 ml-[22px]">
+                                                    {row.cardTx.cardCompanyName} {'····' + row.cardTx.cardNum.slice(-4)}
+                                                    {row.cardTx.merchantBizNum && <span className="ml-2 font-mono">{row.cardTx.merchantBizNum}</span>}
+                                                </div>
+                                            )}
                                         </td>
                                         <td className="px-3 py-2.5 text-right font-medium text-blue-600 text-sm">
                                             {row.deposit > 0 ? formatCurrency(row.deposit) : ''}
                                         </td>
                                         <td className="px-3 py-2.5 text-right font-medium text-red-600 text-sm">
                                             {row.withdraw > 0 ? formatCurrency(row.withdraw) : ''}
+                                            {row.type === 'card' && row.cardTx && row.withdraw > 0 && (
+                                                <div className="text-[10px] text-stone-400 font-normal mt-0.5">
+                                                    공급 {formatCurrency(row.cardTx.supplyAmount)} / 세액 {formatCurrency(row.cardTx.taxAmount)}
+                                                </div>
+                                            )}
                                         </td>
                                         <td className="px-3 py-2.5 text-right text-stone-500 text-sm">
                                             {row.balance !== null ? formatCurrency(row.balance) : ''}