diff --git a/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx b/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
index bfb15412..ffded344 100644
--- a/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
+++ b/src/components/accounting/GeneralJournalEntry/ManualJournalEntryModal.tsx
@@ -78,6 +78,7 @@ export function ManualJournalEntryModal({
   const [journalDate, setJournalDate] = useState(() => getTodayString());
   const [journalNumber, setJournalNumber] = useState('자동생성');
   const [description, setDescription] = useState('');
+  const [receiptNo, setReceiptNo] = useState('');
 
   // 분개 행
   const [rows, setRows] = useState<JournalEntryRow[]>([createEmptyRow()]);
@@ -93,6 +94,7 @@ export function ManualJournalEntryModal({
     setJournalDate(getTodayString());
     setJournalNumber('자동생성');
     setDescription('');
+    setReceiptNo('');
     setRows([createEmptyRow()]);
 
     getVendorList().then((vendorsRes) => {
@@ -172,6 +174,7 @@ export function ManualJournalEntryModal({
       const result = await createManualJournal({
         journalDate,
         description,
+        receiptNo: receiptNo || undefined,
         rows,
       });
       if (result.success) {
@@ -186,7 +189,7 @@ export function ManualJournalEntryModal({
     } finally {
       setIsSubmitting(false);
     }
-  }, [journalDate, description, rows, totals, onOpenChange, onSuccess]);
+  }, [journalDate, description, receiptNo, rows, totals, onOpenChange, onSuccess]);
 
   return (
     <Dialog open={open} onOpenChange={onOpenChange}>
@@ -197,7 +200,7 @@ export function ManualJournalEntryModal({
         </DialogHeader>
 
         {/* 거래 정보 */}
-        <div className="grid grid-cols-1 sm:grid-cols-3 gap-3 p-3 bg-muted/50 rounded-lg">
+        <div className="grid grid-cols-1 sm:grid-cols-4 gap-3 p-3 bg-muted/50 rounded-lg">
           <div>
             <Label className="text-sm font-medium">
               전표일자 <span className="text-red-500">*</span>
@@ -222,6 +225,12 @@ export function ManualJournalEntryModal({
             onChange={setDescription}
             placeholder="적요 입력"
           />
+          <FormField
+            label="증빙번호"
+            value={receiptNo}
+            onChange={setReceiptNo}
+            placeholder="영수증/승인번호"
+          />
         </div>
 
         {/* 분개 내역 헤더 */}
diff --git a/src/components/accounting/GeneralJournalEntry/actions.ts b/src/components/accounting/GeneralJournalEntry/actions.ts
index 5e486062..92ad2353 100644
--- a/src/components/accounting/GeneralJournalEntry/actions.ts
+++ b/src/components/accounting/GeneralJournalEntry/actions.ts
@@ -62,6 +62,7 @@ export async function getJournalSummary(params: {
 export async function createManualJournal(data: {
   journalDate: string;
   description: string;
+  receiptNo?: string;
   rows: JournalEntryRow[];
 }): Promise<ActionResult> {
   return executeServerAction({
@@ -70,6 +71,7 @@ export async function createManualJournal(data: {
     body: {
       journal_date: data.journalDate,
       description: data.description,
+      receipt_no: data.receiptNo || null,
       rows: data.rows.map((r) => ({
         side: r.side,
         account_subject_id: r.accountSubjectId,
diff --git a/src/components/material/ReceivingManagement/ReceivingDetail.tsx b/src/components/material/ReceivingManagement/ReceivingDetail.tsx
index 32523ebd..e8f51812 100644
--- a/src/components/material/ReceivingManagement/ReceivingDetail.tsx
+++ b/src/components/material/ReceivingManagement/ReceivingDetail.tsx
@@ -224,9 +224,7 @@ export function ReceivingDetail({ id, mode = 'view' }: Props) {
           if (templateCheck.success) {
             setHasInspectionTemplate(templateCheck.hasTemplate);
           }
-          if (templateCheck.attachments && templateCheck.attachments.length > 0) {
-            setInspectionAttachments(templateCheck.attachments);
-          }
+          setInspectionAttachments(templateCheck.attachments ?? []);
         } else {
           setHasInspectionTemplate(false);
         }