diff --git a/app/Http/Controllers/Finance/IncomeStatementController.php b/app/Http/Controllers/Finance/IncomeStatementController.php
index 06b8ec3e..2ba9d682 100644
--- a/app/Http/Controllers/Finance/IncomeStatementController.php
+++ b/app/Http/Controllers/Finance/IncomeStatementController.php
@@ -56,7 +56,9 @@ public function data(Request $request): JsonResponse
         $currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
         $previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
 
-        $accountCodes = AccountCode::where('tenant_id', $tenantId)
+        // BelongsToTenant 스코프 우회하여 정확한 테넌트 데이터만 조회
+        $accountCodes = AccountCode::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
             ->where('is_active', true)
             ->whereIn('category', ['revenue', 'expense'])
             ->orderBy('sort_order')
@@ -69,6 +71,10 @@ public function data(Request $request): JsonResponse
         $currentYear = (int) date('Y', strtotime($endDate));
         $fiscalYear = $this->getFiscalYear($tenantId, $currentYear);
 
+        // 디버그: revenue 계정 수 & sums 키 확인
+        $revenueAccounts = $accountCodes->where('category', 'revenue')->where('sub_category', 'sales_revenue');
+        $revenueSumsKeys = array_filter(array_keys($currentSums), fn ($k) => str_starts_with($k, '4'));
+
         return response()->json([
             'period' => [
                 'current' => [
@@ -84,7 +90,15 @@ public function data(Request $request): JsonResponse
             ],
             'unit' => $unit,
             'sections' => $sections,
-            '_debug_tenant_id' => $tenantId,
+            '_debug' => [
+                'tenant_id' => $tenantId,
+                'account_codes_count' => $accountCodes->count(),
+                'revenue_sales_count' => $revenueAccounts->count(),
+                'revenue_sales_codes' => $revenueAccounts->pluck('code')->toArray(),
+                'sums_4xx_keys' => $revenueSumsKeys,
+                'sums_40400' => $currentSums['40400'] ?? 'NOT_FOUND',
+                'sums_40100' => $currentSums['40100'] ?? 'NOT_FOUND',
+            ],
         ]);
     }