diff --git a/src/components/accounting/IncomeStatement/MonthlyView.tsx b/src/components/accounting/IncomeStatement/MonthlyView.tsx
index ef1eaff4..5d74d5f5 100644
--- a/src/components/accounting/IncomeStatement/MonthlyView.tsx
+++ b/src/components/accounting/IncomeStatement/MonthlyView.tsx
@@ -90,7 +90,7 @@ function SingleMonthView({
           <TableBody>
             {sections.map((section) => {
               const isHighlight = HIGHLIGHT_CODES.includes(section.code);
-              const highlightClass = isHighlight ? 'bg-green-50' : '';
+              const highlightClass = isHighlight ? 'bg-green-50 hover:bg-green-50' : 'hover:bg-transparent';
 
               // 계산 항목 또는 세부과목 없는 항목
               if (section.items.length === 0) {
@@ -136,7 +136,7 @@ function SingleMonthSectionRows({
 }) {
   return (
     <>
-      <TableRow>
+      <TableRow className="hover:bg-transparent">
         <TableCell className="text-xs md:text-sm font-semibold">
           {section.code}. {section.name}
         </TableCell>
@@ -146,7 +146,7 @@ function SingleMonthSectionRows({
       {section.items.map((item, idx) => {
         const isLast = idx === lastIdx;
         return (
-          <TableRow key={item.code}>
+          <TableRow key={item.code} className="hover:bg-transparent">
             <TableCell className="text-xs md:text-sm pl-8 text-muted-foreground">
               {item.name}
             </TableCell>
@@ -221,17 +221,17 @@ function AllMonthsView({
         <div style={{ minWidth: `${200 + months.length * 120}px` }}>
           <Table>
             <TableHeader>
-              <TableRow>
+              <TableRow className="bg-green-700 hover:bg-green-700">
                 <TableHead
-                  className="font-semibold text-xs md:text-sm sticky left-0 z-20 bg-background min-w-[200px]"
+                  className="font-semibold text-xs md:text-sm text-white sticky left-0 z-20 bg-green-700 min-w-[200px]"
                   style={{ boxShadow: '2px 0 4px -2px rgba(0,0,0,0.1)' }}
                 >
-                  과목
+                  과 목
                 </TableHead>
                 {months.map((m) => (
                   <TableHead
                     key={m.month}
-                    className="font-semibold text-right text-xs md:text-sm min-w-[110px] whitespace-nowrap"
+                    className="font-semibold text-right text-xs md:text-sm text-white min-w-[110px] whitespace-nowrap"
                   >
                     {m.label}
                   </TableHead>
@@ -247,7 +247,7 @@ function AllMonthsView({
                 return (
                   <TableRow
                     key={`${row.sectionCode}-${row.code}`}
-                    className={`${highlightClass} ${sectionBg}`.trim() || undefined}
+                    className={`hover:bg-transparent ${highlightClass} ${sectionBg}`.trim()}
                   >
                     <TableCell
                       className={`text-xs md:text-sm sticky left-0 z-10 bg-inherit ${
diff --git a/src/components/accounting/IncomeStatement/PeriodView.tsx b/src/components/accounting/IncomeStatement/PeriodView.tsx
index fbb7aafa..a5d5f116 100644
--- a/src/components/accounting/IncomeStatement/PeriodView.tsx
+++ b/src/components/accounting/IncomeStatement/PeriodView.tsx
@@ -121,7 +121,7 @@ function SectionRows({
   hasItems,
   showPrevious,
 }: SectionRowsProps) {
-  const highlightClass = isHighlight ? 'bg-green-50' : '';
+  const highlightClass = isHighlight ? 'bg-green-50 hover:bg-green-50' : 'hover:bg-transparent';
 
   // 계산 항목 (III, V, VIII, X 등) — 소계열에만 금액 표시
   if (!hasItems && isHighlight) {
@@ -175,7 +175,7 @@ function SectionRows({
   return (
     <>
       {/* 섹션 헤더 — 금액 표시 안 함 */}
-      <TableRow>
+      <TableRow className="hover:bg-transparent">
         <TableCell className="text-xs md:text-sm font-semibold">
           {code}. {name}
         </TableCell>
@@ -192,7 +192,7 @@ function SectionRows({
       {items.map((item, idx) => {
         const isLast = idx === lastIdx;
         return (
-          <TableRow key={item.code}>
+          <TableRow key={item.code} className="hover:bg-transparent">
             <TableCell className="text-xs md:text-sm pl-8 text-muted-foreground">
               {item.name}
             </TableCell>