diff --git a/backend-node/src/controllers/analyticsReportController.ts b/backend-node/src/controllers/analyticsReportController.ts
index d71eeb9a..33109dc2 100644
--- a/backend-node/src/controllers/analyticsReportController.ts
+++ b/backend-node/src/controllers/analyticsReportController.ts
@@ -218,37 +218,84 @@ export async function getPurchaseReportData(req: any, res: Response): Promise<vo
     if (!companyCode) { res.status(401).json({ success: false, message: "인증 정보가 없습니다" }); return; }
 
     const { startDate, endDate } = req.query;
-    const conditions: string[] = [];
     const params: any[] = [];
     let idx = 1;
 
+    // company_code 필터 파라미터 ($1 또는 없음)
     const cf = buildCompanyFilter(companyCode, "po", idx);
-    if (cf.condition) { conditions.push(cf.condition); params.push(...cf.params); idx = cf.nextIdx; }
+    let companyConditionDetail = "";
+    let companyConditionLegacy = "";
+    if (cf.condition) {
+      // purchase_detail 쪽: pd.company_code
+      companyConditionDetail = `pd.company_code = $${idx}`;
+      // purchase_order_mng 쪽: po.company_code
+      companyConditionLegacy = `po.company_code = $${idx}`;
+      // NOT EXISTS 내부에서도 동일 파라미터 재사용
+      params.push(...cf.params);
+      idx = cf.nextIdx;
+    }
 
-    const df = buildDateFilter(startDate, endDate, "COALESCE(po.order_date, po.created_date::date::text)", idx);
-    conditions.push(...df.conditions); params.push(...df.params); idx = df.nextIdx;
+    // 날짜 필터는 외부 쿼리에서 적용
+    const outerConditions: string[] = [];
+    const df = buildDateFilter(startDate, endDate, "date", idx);
+    outerConditions.push(...df.conditions);
+    params.push(...df.params);
+    idx = df.nextIdx;
 
-    const whereClause = buildWhereClause(conditions);
+    const outerWhereClause = buildWhereClause(outerConditions);
 
     const dataQuery = `
-      SELECT
-        COALESCE(po.order_date, po.created_date::date::text) as date,
-        po.purchase_no,
-        COALESCE(po.supplier_name, po.supplier_code, '미지정') as supplier,
-        COALESCE(po.item_name, po.item_code, '미지정') as item,
-        po.item_code,
-        COALESCE(po.manager, '미지정') as manager,
-        po.status,
-        CAST(COALESCE(NULLIF(po.order_qty, ''), '0') AS numeric) as "orderQty",
-        CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric) as "receiveQty",
-        CAST(COALESCE(NULLIF(po.unit_price, ''), '0') AS numeric) as "unitPrice",
-        CAST(COALESCE(NULLIF(po.amount, ''), '0') AS numeric) as "orderAmt",
-        CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric)
-          * CAST(COALESCE(NULLIF(po.unit_price, ''), '0') AS numeric) as "receiveAmt",
-        1 as "orderCnt",
-        po.company_code
-      FROM purchase_order_mng po
-      ${whereClause}
+      WITH combined AS (
+        -- 신규: purchase_detail 기반 (헤더는 purchase_order_mng LEFT JOIN)
+        SELECT
+          COALESCE(po.order_date, po.created_date::date::text, pd.created_date::date::text) as date,
+          COALESCE(po.purchase_no, pd.purchase_no) as purchase_no,
+          COALESCE(pd.supplier_name, pd.supplier_code, po.supplier_name, po.supplier_code, '미지정') as supplier,
+          COALESCE(NULLIF(pd.item_name, ''), po.item_name, NULLIF(pd.item_code, ''), po.item_code, '미지정') as item,
+          COALESCE(NULLIF(pd.item_code, ''), po.item_code) as item_code,
+          COALESCE(po.manager, '미지정') as manager,
+          COALESCE(po.status, '') as status,
+          CAST(COALESCE(NULLIF(pd.order_qty, ''), '0') AS numeric) as "orderQty",
+          CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric) as "receiveQty",
+          CAST(COALESCE(NULLIF(pd.unit_price, ''), '0') AS numeric) as "unitPrice",
+          CAST(COALESCE(NULLIF(pd.order_qty, ''), '0') AS numeric)
+            * CAST(COALESCE(NULLIF(pd.unit_price, ''), '0') AS numeric) as "orderAmt",
+          CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric)
+            * CAST(COALESCE(NULLIF(pd.unit_price, ''), '0') AS numeric) as "receiveAmt",
+          1 as "orderCnt",
+          pd.company_code
+        FROM purchase_detail pd
+        LEFT JOIN purchase_order_mng po
+          ON pd.purchase_no = po.purchase_no AND pd.company_code = po.company_code
+        ${companyConditionDetail ? `WHERE ${companyConditionDetail}` : ""}
+
+        UNION ALL
+
+        -- 레거시: purchase_detail에 없는 purchase_order_mng 데이터
+        SELECT
+          COALESCE(po.order_date, po.created_date::date::text) as date,
+          po.purchase_no,
+          COALESCE(po.supplier_name, po.supplier_code, '미지정') as supplier,
+          COALESCE(po.item_name, po.item_code, '미지정') as item,
+          po.item_code,
+          COALESCE(po.manager, '미지정') as manager,
+          po.status,
+          CAST(COALESCE(NULLIF(po.order_qty, ''), '0') AS numeric) as "orderQty",
+          CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric) as "receiveQty",
+          CAST(COALESCE(NULLIF(po.unit_price, ''), '0') AS numeric) as "unitPrice",
+          CAST(COALESCE(NULLIF(po.amount, ''), '0') AS numeric) as "orderAmt",
+          CAST(COALESCE(NULLIF(po.received_qty, ''), '0') AS numeric)
+            * CAST(COALESCE(NULLIF(po.unit_price, ''), '0') AS numeric) as "receiveAmt",
+          1 as "orderCnt",
+          po.company_code
+        FROM purchase_order_mng po
+        WHERE ${companyConditionLegacy ? `${companyConditionLegacy} AND ` : ""}NOT EXISTS (
+          SELECT 1 FROM purchase_detail pd
+          WHERE pd.purchase_no = po.purchase_no AND pd.company_code = po.company_code
+        )
+      )
+      SELECT * FROM combined
+      ${outerWhereClause}
       ORDER BY date DESC NULLS LAST
     `;
 
diff --git a/backend-node/src/controllers/materialStatusController.ts b/backend-node/src/controllers/materialStatusController.ts
index 4b97fdb1..1c76246a 100644
--- a/backend-node/src/controllers/materialStatusController.ts
+++ b/backend-node/src/controllers/materialStatusController.ts
@@ -1,6 +1,6 @@
 /**
  * 자재현황 컨트롤러
- * - 생산계획(작업지시) 조회
+ * - 작업지시(work_instruction + work_instruction_detail) 조회
  * - 선택된 작업지시의 BOM 기반 자재소요량 + 재고 현황 조회
  * - 창고 목록 조회
  */
@@ -10,7 +10,7 @@ import { AuthenticatedRequest } from "../types/auth";
 import { pool } from "../database/db";
 import { logger } from "../utils/logger";
 
-// ─── 생산계획(작업지시) 조회 ───
+// ─── 작업지시 조회 (work_instruction + work_instruction_detail) ───
 
 export async function getWorkOrders(
   req: AuthenticatedRequest,
@@ -27,31 +27,31 @@ export async function getWorkOrders(
     if (companyCode === "*") {
       logger.info("최고 관리자 전체 작업지시 조회");
     } else {
-      conditions.push(`p.company_code = $${paramIndex}`);
+      conditions.push(`wi.company_code = $${paramIndex}`);
       params.push(companyCode);
       paramIndex++;
     }
 
     if (dateFrom) {
-      conditions.push(`p.plan_date >= $${paramIndex}::date`);
+      conditions.push(`wi.start_date::date >= $${paramIndex}::date`);
       params.push(dateFrom);
       paramIndex++;
     }
 
     if (dateTo) {
-      conditions.push(`p.plan_date <= $${paramIndex}::date`);
+      conditions.push(`wi.start_date::date <= $${paramIndex}::date`);
       params.push(dateTo);
       paramIndex++;
     }
 
     if (itemCode) {
-      conditions.push(`p.item_code ILIKE $${paramIndex}`);
+      conditions.push(`d.item_number ILIKE $${paramIndex}`);
       params.push(`%${itemCode}%`);
       paramIndex++;
     }
 
     if (itemName) {
-      conditions.push(`p.item_name ILIKE $${paramIndex}`);
+      conditions.push(`COALESCE(itm.item_name, '') ILIKE $${paramIndex}`);
       params.push(`%${itemName}%`);
       paramIndex++;
     }
@@ -60,22 +60,28 @@ export async function getWorkOrders(
       conditions.length > 0 ? `WHERE ${conditions.join(" AND ")}` : "";
 
     const query = `
-      SELECT 
-        p.id,
-        p.plan_no,
-        p.item_code,
-        p.item_name,
-        p.plan_qty,
-        p.completed_qty,
-        p.plan_date,
-        p.start_date,
-        p.end_date,
-        p.status,
-        p.work_order_no,
-        p.company_code
-      FROM production_plan_mng p
+      SELECT
+        d.id,
+        wi.work_instruction_no AS plan_no,
+        d.item_number AS item_code,
+        COALESCE(itm.item_name, '') AS item_name,
+        d.qty AS plan_qty,
+        wi.completed_qty,
+        wi.start_date AS plan_date,
+        wi.start_date,
+        wi.end_date,
+        wi.status,
+        wi.work_instruction_no AS work_order_no,
+        wi.company_code
+      FROM work_instruction wi
+      INNER JOIN work_instruction_detail d
+        ON d.work_instruction_no = wi.work_instruction_no AND d.company_code = wi.company_code
+      LEFT JOIN LATERAL (
+        SELECT item_name FROM item_info
+        WHERE item_number = d.item_number AND company_code = wi.company_code LIMIT 1
+      ) itm ON true
       ${whereClause}
-      ORDER BY p.plan_date DESC, p.created_date DESC
+      ORDER BY wi.start_date DESC, wi.created_date DESC
     `;
 
     const result = await pool.query(query, params);
@@ -108,14 +114,14 @@ export async function getMaterialStatus(
         .json({ success: false, message: "작업지시를 선택해주세요." });
     }
 
-    // 1) 선택된 작업지시의 품목코드 + 수량 조회
+    // 1) 선택된 작업지시 상세의 품목코드 + 수량 조회
     const planPlaceholders = planIds
       .map((_, i) => `$${i + 1}`)
       .join(",");
     let paramIndex = planIds.length + 1;
 
     const companyCondition =
-      companyCode === "*" ? "" : `AND p.company_code = $${paramIndex}`;
+      companyCode === "*" ? "" : `AND d.company_code = $${paramIndex}`;
     const planParams: any[] = [...planIds];
     if (companyCode !== "*") {
       planParams.push(companyCode);
@@ -123,9 +129,13 @@ export async function getMaterialStatus(
     }
 
     const planQuery = `
-      SELECT p.item_code, p.item_name, p.plan_qty
-      FROM production_plan_mng p
-      WHERE p.id IN (${planPlaceholders})
+      SELECT d.item_number AS item_code, COALESCE(itm.item_name, '') AS item_name, d.qty AS plan_qty
+      FROM work_instruction_detail d
+      LEFT JOIN LATERAL (
+        SELECT item_name FROM item_info
+        WHERE item_number = d.item_number AND company_code = d.company_code LIMIT 1
+      ) itm ON true
+      WHERE d.id IN (${planPlaceholders})
       ${companyCondition}
     `;
 
diff --git a/backend-node/src/controllers/receivingController.ts b/backend-node/src/controllers/receivingController.ts
index 79188f7f..3a1aeec4 100644
--- a/backend-node/src/controllers/receivingController.ts
+++ b/backend-node/src/controllers/receivingController.ts
@@ -12,7 +12,7 @@ import { AuthenticatedRequest } from "../types/auth";
 import { getPool } from "../database/db";
 import { logger } from "../utils/logger";
 
-// 입고 목록 조회
+// 입고 목록 조회 (헤더-디테일 JOIN, 레거시 호환)
 export async function getList(req: AuthenticatedRequest, res: Response) {
   try {
     const companyCode = req.user!.companyCode;
@@ -50,7 +50,7 @@ export async function getList(req: AuthenticatedRequest, res: Response) {
 
     if (search_keyword) {
       conditions.push(
-        `(im.inbound_number ILIKE $${paramIdx} OR im.item_name ILIKE $${paramIdx} OR im.item_number ILIKE $${paramIdx} OR im.supplier_name ILIKE $${paramIdx} OR im.reference_number ILIKE $${paramIdx})`
+        `(im.inbound_number ILIKE $${paramIdx} OR COALESCE(id.item_name, im.item_name) ILIKE $${paramIdx} OR COALESCE(id.item_number, im.item_number) ILIKE $${paramIdx} OR COALESCE(id.supplier_name, im.supplier_name) ILIKE $${paramIdx} OR COALESCE(id.reference_number, im.reference_number) ILIKE $${paramIdx})`
       );
       params.push(`%${search_keyword}%`);
       paramIdx++;
@@ -72,14 +72,37 @@ export async function getList(req: AuthenticatedRequest, res: Response) {
 
     const query = `
       SELECT
-        im.*,
+        im.id, im.company_code, im.inbound_number, im.inbound_type, im.inbound_date,
+        im.warehouse_code, im.location_code, im.inspector, im.manager,
+        im.inbound_status, im.memo AS header_memo, im.source_table, im.source_id,
+        im.created_date, im.created_by, im.updated_date, im.updated_by,
+        im.writer, im.status, im.prev_inbound_qty, im.remark,
+        COALESCE(id.reference_number, im.reference_number) AS reference_number,
+        COALESCE(id.supplier_code, im.supplier_code) AS supplier_code,
+        COALESCE(id.supplier_name, im.supplier_name) AS supplier_name,
+        COALESCE(id.item_number, im.item_number) AS item_number,
+        COALESCE(id.item_name, im.item_name) AS item_name,
+        COALESCE(id.spec, im.spec) AS spec,
+        COALESCE(id.material, im.material) AS material,
+        COALESCE(id.unit, im.unit) AS unit,
+        COALESCE(id.inbound_qty, im.inbound_qty) AS inbound_qty,
+        COALESCE(id.unit_price, im.unit_price) AS unit_price,
+        COALESCE(id.total_amount, im.total_amount) AS total_amount,
+        COALESCE(id.lot_number, im.lot_number) AS lot_number,
+        COALESCE(id.inspection_status, im.inspection_status) AS inspection_status,
+        COALESCE(id.memo, im.memo) AS memo,
+        id.id AS detail_id,
+        id.seq_no,
+        id.inbound_type AS detail_inbound_type,
         wh.warehouse_name
       FROM inbound_mng im
+      LEFT JOIN inbound_detail id
+        ON id.inbound_id = im.inbound_number AND id.company_code = im.company_code
       LEFT JOIN warehouse_info wh
         ON im.warehouse_code = wh.warehouse_code
         AND im.company_code = wh.company_code
       ${whereClause}
-      ORDER BY im.created_date DESC
+      ORDER BY im.created_date DESC, id.seq_no ASC
     `;
 
     const pool = getPool();
@@ -97,7 +120,7 @@ export async function getList(req: AuthenticatedRequest, res: Response) {
   }
 }
 
-// 입고 등록 (다건)
+// 입고 등록 (헤더 1건 + 디테일 N건)
 export async function create(req: AuthenticatedRequest, res: Response) {
   const pool = getPool();
   const client = await pool.connect();
@@ -111,41 +134,70 @@ export async function create(req: AuthenticatedRequest, res: Response) {
       return res.status(400).json({ success: false, message: "입고 품목이 없습니다." });
     }
 
+    // 첫 번째 아이템에서 inbound_type 추출 (헤더용)
+    const inboundType = items[0].inbound_type || null;
+    const inboundNumber = inbound_number || items[0].inbound_number;
+
     await client.query("BEGIN");
 
-    const insertedRows: any[] = [];
+    // 1. 헤더 INSERT (inbound_mng) — 품목 컬럼은 NULL
+    const headerResult = await client.query(
+      `INSERT INTO inbound_mng (
+        id, company_code, inbound_number, inbound_type, inbound_date,
+        warehouse_code, location_code,
+        inbound_status, inspector, manager, memo,
+        created_date, created_by, writer, status
+      ) VALUES (
+        gen_random_uuid()::text, $1, $2, $3, $4::date,
+        $5, $6,
+        $7, $8, $9, $10,
+        NOW(), $11, $11, '입고'
+      ) RETURNING *`,
+      [
+        companyCode,
+        inboundNumber,
+        inboundType,
+        inbound_date || items[0].inbound_date,
+        warehouse_code || items[0].warehouse_code || null,
+        location_code || items[0].location_code || null,
+        items[0].inbound_status || "대기",
+        inspector || items[0].inspector || null,
+        manager || items[0].manager || null,
+        memo || items[0].memo || null,
+        userId,
+      ]
+    );
 
-    for (const item of items) {
-      const result = await client.query(
-        `INSERT INTO inbound_mng (
-          company_code, inbound_number, inbound_type, inbound_date,
-          reference_number, supplier_code, supplier_name,
+    const headerRow = headerResult.rows[0];
+    const insertedDetails: any[] = [];
+
+    // 2. 디테일 INSERT (inbound_detail) + 재고/발주 업데이트
+    for (let i = 0; i < items.length; i++) {
+      const item = items[i];
+      const seqNo = i + 1;
+
+      // 2a. inbound_detail INSERT
+      const detailResult = await client.query(
+        `INSERT INTO inbound_detail (
+          id, company_code, inbound_id, seq_no, inbound_type,
           item_number, item_name, spec, material, unit,
           inbound_qty, unit_price, total_amount,
-          lot_number, warehouse_code, location_code,
-          inbound_status, inspection_status,
-          inspector, manager, memo,
-          source_table, source_id,
+          lot_number, reference_number, supplier_code, supplier_name,
+          inspection_status, memo, item_id,
           created_date, created_by, writer, status
         ) VALUES (
-          $1, $2, $3, $4::date,
-          $5, $6, $7,
-          $8, $9, $10, $11, $12,
-          $13, $14, $15,
-          $16, $17, $18,
-          $19, $20,
-          $21, $22, $23,
-          $24, $25,
-          NOW(), $26, $26, '입고'
+          gen_random_uuid()::text, $1, $2, $3, $4,
+          $5, $6, $7, $8, $9,
+          $10, $11, $12,
+          $13, $14, $15, $16,
+          $17, $18, $19,
+          NOW(), $20, $20, '입고'
         ) RETURNING *`,
         [
           companyCode,
-          inbound_number || item.inbound_number,
-          item.inbound_type,
-          inbound_date || item.inbound_date,
-          item.reference_number || null,
-          item.supplier_code || null,
-          item.supplier_name || null,
+          inboundNumber,
+          seqNo,
+          item.inbound_type || inboundType,
           item.item_number || null,
           item.item_name || null,
           item.spec || null,
@@ -155,22 +207,19 @@ export async function create(req: AuthenticatedRequest, res: Response) {
           item.unit_price || 0,
           item.total_amount || 0,
           item.lot_number || null,
-          warehouse_code || item.warehouse_code || null,
-          location_code || item.location_code || null,
-          item.inbound_status || "대기",
+          item.reference_number || null,
+          item.supplier_code || null,
+          item.supplier_name || null,
           item.inspection_status || "대기",
-          inspector || item.inspector || null,
-          manager || item.manager || null,
-          memo || item.memo || null,
-          item.source_table || null,
-          item.source_id || null,
+          item.memo || null,
+          item.item_id || null,
           userId,
         ]
       );
 
-      insertedRows.push(result.rows[0]);
+      insertedDetails.push(detailResult.rows[0]);
 
-      // 재고 업데이트 (inventory_stock): 입고 수량 증가
+      // 2b. 재고 업데이트 (inventory_stock): 입고 수량 증가 — 기존 로직 유지
       const itemCode = item.item_number || null;
       const whCode = warehouse_code || item.warehouse_code || null;
       const locCode = location_code || item.location_code || null;
@@ -206,7 +255,7 @@ export async function create(req: AuthenticatedRequest, res: Response) {
         }
       }
 
-      // 구매입고인 경우 발주의 received_qty 업데이트
+      // 2c. 구매입고인 경우 발주의 received_qty 업데이트 — 기존 로직 유지
       if (item.inbound_type === "구매입고" && item.source_id && item.source_table === "purchase_order_mng") {
         await client.query(
           `UPDATE purchase_order_mng
@@ -229,29 +278,34 @@ export async function create(req: AuthenticatedRequest, res: Response) {
         );
       }
 
-      // 구매입고인 경우 purchase_detail 기반 발주의 헤더 상태 업데이트
+      // 구매입고인 경우 purchase_detail 품목별 입고수량 업데이트
       if (item.inbound_type === "구매입고" && item.source_id && item.source_table === "purchase_detail") {
-        // 해당 디테일의 발주번호 조회
+        // 1. 해당 purchase_detail의 received_qty 누적 업데이트
+        await client.query(
+          `UPDATE purchase_detail SET
+            received_qty = CAST(
+              COALESCE(CAST(NULLIF(received_qty, '') AS numeric), 0) + $1 AS text
+            ),
+            updated_date = NOW()
+           WHERE id = $2 AND company_code = $3`,
+          [item.inbound_qty || 0, item.source_id, companyCode]
+        );
+
+        // 2. 발주 헤더 상태 업데이트
         const detailInfo = await client.query(
           `SELECT purchase_no FROM purchase_detail WHERE id = $1 AND company_code = $2`,
           [item.source_id, companyCode]
         );
         if (detailInfo.rows.length > 0) {
           const purchaseNo = detailInfo.rows[0].purchase_no;
-          // 해당 발주의 모든 디테일 잔량 확인
+          // 잔량 있는 디테일이 있는지 확인
           const unreceived = await client.query(
-            `SELECT pd.id
-             FROM purchase_detail pd
-             LEFT JOIN (
-               SELECT source_id, SUM(COALESCE(inbound_qty, 0)) AS total_received
-               FROM inbound_mng
-               WHERE source_table = 'purchase_detail' AND company_code = $1
-               GROUP BY source_id
-             ) r ON r.source_id = pd.id
-             WHERE pd.purchase_no = $2 AND pd.company_code = $1
-               AND COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(r.total_received, 0) > 0
+            `SELECT id FROM purchase_detail
+             WHERE purchase_no = $1 AND company_code = $2
+               AND COALESCE(CAST(NULLIF(order_qty, '') AS numeric), 0)
+                 - COALESCE(CAST(NULLIF(received_qty, '') AS numeric), 0) > 0
              LIMIT 1`,
-            [companyCode, purchaseNo]
+            [purchaseNo, companyCode]
           );
           const newStatus = unreceived.rows.length === 0 ? '입고완료' : '부분입고';
           await client.query(
@@ -268,14 +322,15 @@ export async function create(req: AuthenticatedRequest, res: Response) {
     logger.info("입고 등록 완료", {
       companyCode,
       userId,
-      count: insertedRows.length,
-      inbound_number,
+      headerCount: 1,
+      detailCount: insertedDetails.length,
+      inbound_number: inboundNumber,
     });
 
     return res.json({
       success: true,
-      data: insertedRows,
-      message: `${insertedRows.length}건 입고 등록 완료`,
+      data: { header: headerRow, details: insertedDetails },
+      message: `${insertedDetails.length}건 입고 등록 완료`,
     });
   } catch (error: any) {
     await client.query("ROLLBACK");
@@ -286,8 +341,11 @@ export async function create(req: AuthenticatedRequest, res: Response) {
   }
 }
 
-// 입고 수정
+// 입고 수정 (헤더 + 디테일 분리 업데이트)
 export async function update(req: AuthenticatedRequest, res: Response) {
+  const pool = getPool();
+  const client = await pool.connect();
+
   try {
     const companyCode = req.user!.companyCode;
     const userId = req.user!.userId;
@@ -297,71 +355,253 @@ export async function update(req: AuthenticatedRequest, res: Response) {
       lot_number, warehouse_code, location_code,
       inbound_status, inspection_status,
       inspector, manager: mgr, memo,
+      detail_id,
     } = req.body;
 
-    const pool = getPool();
-    const result = await pool.query(
+    await client.query("BEGIN");
+
+    // 헤더 업데이트 (inbound_mng) — 헤더 레벨 필드만
+    const headerResult = await client.query(
       `UPDATE inbound_mng SET
         inbound_date = COALESCE($1::date, inbound_date),
-        inbound_qty = COALESCE($2, inbound_qty),
-        unit_price = COALESCE($3, unit_price),
-        total_amount = COALESCE($4, total_amount),
-        lot_number = COALESCE($5, lot_number),
-        warehouse_code = COALESCE($6, warehouse_code),
-        location_code = COALESCE($7, location_code),
-        inbound_status = COALESCE($8, inbound_status),
-        inspection_status = COALESCE($9, inspection_status),
-        inspector = COALESCE($10, inspector),
-        manager = COALESCE($11, manager),
-        memo = COALESCE($12, memo),
+        warehouse_code = COALESCE($2, warehouse_code),
+        location_code = COALESCE($3, location_code),
+        inbound_status = COALESCE($4, inbound_status),
+        inspector = COALESCE($5, inspector),
+        manager = COALESCE($6, manager),
+        memo = COALESCE($7, memo),
         updated_date = NOW(),
-        updated_by = $13
-      WHERE id = $14 AND company_code = $15
+        updated_by = $8
+      WHERE id = $9 AND company_code = $10
       RETURNING *`,
       [
-        inbound_date, inbound_qty, unit_price, total_amount,
-        lot_number, warehouse_code, location_code,
-        inbound_status, inspection_status,
-        inspector, mgr, memo,
+        inbound_date, warehouse_code, location_code,
+        inbound_status, inspector, mgr, memo,
         userId, id, companyCode,
       ]
     );
 
-    if (result.rowCount === 0) {
+    if (headerResult.rowCount === 0) {
+      await client.query("ROLLBACK");
       return res.status(404).json({ success: false, message: "입고 데이터를 찾을 수 없습니다." });
     }
 
-    logger.info("입고 수정", { companyCode, userId, id });
+    // 디테일 업데이트 (inbound_detail) — detail_id가 있으면 디테일 레벨 필드 업데이트
+    let detailRow = null;
+    if (detail_id) {
+      const detailResult = await client.query(
+        `UPDATE inbound_detail SET
+          inbound_qty = COALESCE($1, inbound_qty),
+          unit_price = COALESCE($2, unit_price),
+          total_amount = COALESCE($3, total_amount),
+          lot_number = COALESCE($4, lot_number),
+          inspection_status = COALESCE($5, inspection_status),
+          memo = COALESCE($6, memo),
+          updated_date = NOW(),
+          updated_by = $7
+        WHERE id = $8 AND company_code = $9
+        RETURNING *`,
+        [
+          inbound_qty, unit_price, total_amount,
+          lot_number, inspection_status, memo,
+          userId, detail_id, companyCode,
+        ]
+      );
+      detailRow = detailResult.rows[0] || null;
+    } else {
+      // 레거시 데이터: detail_id 없이 inbound_mng 자체에 품목 정보 업데이트
+      await client.query(
+        `UPDATE inbound_mng SET
+          inbound_qty = COALESCE($1, inbound_qty),
+          unit_price = COALESCE($2, unit_price),
+          total_amount = COALESCE($3, total_amount),
+          lot_number = COALESCE($4, lot_number),
+          inspection_status = COALESCE($5, inspection_status)
+        WHERE id = $6 AND company_code = $7`,
+        [
+          inbound_qty, unit_price, total_amount,
+          lot_number, inspection_status,
+          id, companyCode,
+        ]
+      );
+    }
 
-    return res.json({ success: true, data: result.rows[0] });
+    await client.query("COMMIT");
+
+    logger.info("입고 수정", { companyCode, userId, id, detail_id });
+
+    return res.json({
+      success: true,
+      data: { header: headerResult.rows[0], detail: detailRow },
+    });
   } catch (error: any) {
+    await client.query("ROLLBACK");
     logger.error("입고 수정 실패", { error: error.message });
     return res.status(500).json({ success: false, message: error.message });
+  } finally {
+    client.release();
   }
 }
 
-// 입고 삭제
+// 입고 삭제 (헤더 + 디테일, 재고/발주 롤백 포함)
 export async function deleteReceiving(req: AuthenticatedRequest, res: Response) {
+  const pool = getPool();
+  const client = await pool.connect();
+
   try {
     const companyCode = req.user!.companyCode;
     const { id } = req.params;
-    const pool = getPool();
 
-    const result = await pool.query(
-      `DELETE FROM inbound_mng WHERE id = $1 AND company_code = $2 RETURNING id`,
+    await client.query("BEGIN");
+
+    // 헤더 정보 조회 (inbound_number, warehouse_code 등)
+    const headerResult = await client.query(
+      `SELECT * FROM inbound_mng WHERE id = $1 AND company_code = $2`,
       [id, companyCode]
     );
 
-    if (result.rowCount === 0) {
+    if (headerResult.rowCount === 0) {
+      await client.query("ROLLBACK");
       return res.status(404).json({ success: false, message: "데이터를 찾을 수 없습니다." });
     }
 
-    logger.info("입고 삭제", { companyCode, id });
+    const header = headerResult.rows[0];
+    const inboundNumber = header.inbound_number;
+
+    // 디테일 조회 (재고/발주 롤백용)
+    const detailResult = await client.query(
+      `SELECT * FROM inbound_detail WHERE inbound_id = $1 AND company_code = $2`,
+      [inboundNumber, companyCode]
+    );
+
+    // 디테일이 있으면 디테일 기반으로 롤백, 없으면 헤더(레거시) 기반으로 롤백
+    const rollbackItems = detailResult.rows.length > 0
+      ? detailResult.rows.map((d: any) => ({
+          item_number: d.item_number,
+          inbound_qty: d.inbound_qty,
+          inbound_type: d.inbound_type || header.inbound_type,
+          source_table: header.source_table,
+          source_id: header.source_id,
+        }))
+      : [{
+          item_number: header.item_number,
+          inbound_qty: header.inbound_qty,
+          inbound_type: header.inbound_type,
+          source_table: header.source_table,
+          source_id: header.source_id,
+        }];
+
+    const whCode = header.warehouse_code || null;
+    const locCode = header.location_code || null;
+
+    for (const item of rollbackItems) {
+      const itemCode = item.item_number || null;
+      const inQty = Number(item.inbound_qty) || 0;
+
+      // 재고 롤백: 입고 수량만큼 차감
+      if (itemCode && inQty > 0) {
+        await client.query(
+          `UPDATE inventory_stock
+           SET current_qty = CAST(
+             GREATEST(COALESCE(CAST(NULLIF(current_qty, '') AS numeric), 0) - $1, 0) AS text
+           ),
+           updated_date = NOW()
+           WHERE company_code = $2 AND item_code = $3
+             AND COALESCE(warehouse_code, '') = COALESCE($4, '')
+             AND COALESCE(location_code, '') = COALESCE($5, '')`,
+          [inQty, companyCode, itemCode, whCode || '', locCode || '']
+        );
+      }
+
+      // 구매입고 발주 롤백: purchase_order_mng 기반
+      if (item.inbound_type === "구매입고" && item.source_id && item.source_table === "purchase_order_mng") {
+        await client.query(
+          `UPDATE purchase_order_mng
+           SET received_qty = CAST(
+             GREATEST(COALESCE(CAST(NULLIF(received_qty, '') AS numeric), 0) - $1, 0) AS text
+           ),
+           remain_qty = CAST(
+             COALESCE(CAST(NULLIF(order_qty, '') AS numeric), 0)
+             - GREATEST(COALESCE(CAST(NULLIF(received_qty, '') AS numeric), 0) - $1, 0) AS text
+           ),
+           status = CASE
+             WHEN GREATEST(COALESCE(CAST(NULLIF(received_qty, '') AS numeric), 0) - $1, 0) <= 0
+             THEN '발주확정'
+             ELSE '부분입고'
+           END,
+           updated_date = NOW()
+           WHERE id = $2 AND company_code = $3`,
+          [inQty, item.source_id, companyCode]
+        );
+      }
+
+      // 구매입고 발주 롤백: purchase_detail 기반
+      if (item.inbound_type === "구매입고" && item.source_id && item.source_table === "purchase_detail") {
+        const detailInfo = await client.query(
+          `SELECT purchase_no FROM purchase_detail WHERE id = $1 AND company_code = $2`,
+          [item.source_id, companyCode]
+        );
+        if (detailInfo.rows.length > 0) {
+          const purchaseNo = detailInfo.rows[0].purchase_no;
+          // 삭제 후 재계산을 위해 현재 입고 건 제외한 미입고 확인
+          const unreceived = await client.query(
+            `SELECT pd.id
+             FROM purchase_detail pd
+             LEFT JOIN (
+               SELECT source_id, SUM(COALESCE(inbound_qty, 0)) AS total_received
+               FROM inbound_mng
+               WHERE source_table = 'purchase_detail' AND company_code = $1
+                 AND inbound_number != $3
+               GROUP BY source_id
+             ) r ON r.source_id = pd.id
+             WHERE pd.purchase_no = $2 AND pd.company_code = $1
+               AND COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(r.total_received, 0) > 0
+             LIMIT 1`,
+            [companyCode, purchaseNo, inboundNumber]
+          );
+          // 잔량 있으면 부분입고, 전량 미입고면 발주확정
+          const hasAnyReceived = await client.query(
+            `SELECT 1 FROM inbound_mng
+             WHERE source_table = 'purchase_detail' AND company_code = $1
+               AND inbound_number != $2
+             LIMIT 1`,
+            [companyCode, inboundNumber]
+          );
+          const newStatus = hasAnyReceived.rows.length > 0
+            ? (unreceived.rows.length === 0 ? '입고완료' : '부분입고')
+            : '발주확정';
+          await client.query(
+            `UPDATE purchase_order_mng SET status = $1, updated_date = NOW()
+             WHERE purchase_no = $2 AND company_code = $3`,
+            [newStatus, purchaseNo, companyCode]
+          );
+        }
+      }
+    }
+
+    // 디테일 삭제
+    await client.query(
+      `DELETE FROM inbound_detail WHERE inbound_id = $1 AND company_code = $2`,
+      [inboundNumber, companyCode]
+    );
+
+    // 헤더 삭제
+    await client.query(
+      `DELETE FROM inbound_mng WHERE id = $1 AND company_code = $2`,
+      [id, companyCode]
+    );
+
+    await client.query("COMMIT");
+
+    logger.info("입고 삭제", { companyCode, id, inboundNumber });
 
     return res.json({ success: true, message: "삭제 완료" });
   } catch (error: any) {
+    await client.query("ROLLBACK");
     logger.error("입고 삭제 실패", { error: error.message });
     return res.status(500).json({ success: false, message: error.message });
+  } finally {
+    client.release();
   }
 }
 
@@ -387,14 +627,8 @@ export async function getPurchaseOrders(req: AuthenticatedRequest, res: Response
     }
 
     const baseQuery = `
-      WITH detail_received AS (
-        SELECT source_id, SUM(COALESCE(inbound_qty, 0)) AS total_received
-        FROM inbound_mng
-        WHERE source_table = 'purchase_detail' AND company_code = $1
-        GROUP BY source_id
-      ),
-      combined AS (
-        -- 디테일 기반 발주 데이터 (신규 헤더-디테일 구조, 헤더 없는 디테일도 포함)
+      WITH combined AS (
+        -- 디테일 기반 발주 데이터 (purchase_detail.received_qty로 잔량 계산)
         SELECT
           pd.id,
           COALESCE(po.purchase_no, pd.purchase_no) AS purchase_no,
@@ -406,8 +640,8 @@ export async function getPurchaseOrders(req: AuthenticatedRequest, res: Response
           COALESCE(NULLIF(pd.spec, ''), ii.size) AS spec,
           COALESCE(NULLIF(pd.material, ''), ii.material) AS material,
           COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) AS order_qty,
-          COALESCE(dr.total_received, 0) AS received_qty,
-          COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(dr.total_received, 0) AS remain_qty,
+          COALESCE(CAST(NULLIF(pd.received_qty, '') AS numeric), 0) AS received_qty,
+          COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(CAST(NULLIF(pd.received_qty, '') AS numeric), 0) AS remain_qty,
           COALESCE(CAST(NULLIF(pd.unit_price, '') AS numeric), 0) AS unit_price,
           COALESCE(po.status, '') AS status,
           COALESCE(pd.due_date, po.due_date) AS due_date,
@@ -416,9 +650,8 @@ export async function getPurchaseOrders(req: AuthenticatedRequest, res: Response
         LEFT JOIN purchase_order_mng po
           ON pd.purchase_no = po.purchase_no AND pd.company_code = po.company_code
         LEFT JOIN item_info ii ON pd.item_id = ii.id
-        LEFT JOIN detail_received dr ON dr.source_id = pd.id
         WHERE pd.company_code = $1
-          AND COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(dr.total_received, 0) > 0
+          AND COALESCE(CAST(NULLIF(pd.order_qty, '') AS numeric), 0) - COALESCE(CAST(NULLIF(pd.received_qty, '') AS numeric), 0) > 0
           AND COALESCE(pd.approval_status, '') NOT IN ('반려')
           AND COALESCE(po.status, '') NOT IN ('입고완료', '취소')
           ${keywordConditionDetail}
diff --git a/frontend/app/(main)/COMPANY_29/logistics/material-status/page.tsx b/frontend/app/(main)/COMPANY_29/logistics/material-status/page.tsx
index 2d3616dc..6a921ead 100644
--- a/frontend/app/(main)/COMPANY_29/logistics/material-status/page.tsx
+++ b/frontend/app/(main)/COMPANY_29/logistics/material-status/page.tsx
@@ -81,8 +81,8 @@ export default function MaterialStatusPage() {
 
   const [workOrders, setWorkOrders] = useState<WorkOrder[]>([]);
   const [workOrdersLoading, setWorkOrdersLoading] = useState(false);
-  const [checkedWoIds, setCheckedWoIds] = useState<number[]>([]);
-  const [selectedWoId, setSelectedWoId] = useState<number | null>(null);
+  const [checkedWoIds, setCheckedWoIds] = useState<string[]>([]);
+  const [selectedWoId, setSelectedWoId] = useState<string | null>(null);
 
   const [warehouses, setWarehouses] = useState<WarehouseData[]>([]);
   const [warehouse, setWarehouse] = useState("");
@@ -137,13 +137,13 @@ export default function MaterialStatusPage() {
     [workOrders]
   );
 
-  const handleCheckWo = useCallback((id: number, checked: boolean) => {
+  const handleCheckWo = useCallback((id: string, checked: boolean) => {
     setCheckedWoIds((prev) =>
       checked ? [...prev, id] : prev.filter((i) => i !== id)
     );
   }, []);
 
-  const handleSelectWo = useCallback((id: number) => {
+  const handleSelectWo = useCallback((id: string) => {
     setSelectedWoId((prev) => (prev === id ? null : id));
   }, []);
 
diff --git a/frontend/app/(main)/COMPANY_7/logistics/material-status/page.tsx b/frontend/app/(main)/COMPANY_7/logistics/material-status/page.tsx
index 2d3616dc..6a921ead 100644
--- a/frontend/app/(main)/COMPANY_7/logistics/material-status/page.tsx
+++ b/frontend/app/(main)/COMPANY_7/logistics/material-status/page.tsx
@@ -81,8 +81,8 @@ export default function MaterialStatusPage() {
 
   const [workOrders, setWorkOrders] = useState<WorkOrder[]>([]);
   const [workOrdersLoading, setWorkOrdersLoading] = useState(false);
-  const [checkedWoIds, setCheckedWoIds] = useState<number[]>([]);
-  const [selectedWoId, setSelectedWoId] = useState<number | null>(null);
+  const [checkedWoIds, setCheckedWoIds] = useState<string[]>([]);
+  const [selectedWoId, setSelectedWoId] = useState<string | null>(null);
 
   const [warehouses, setWarehouses] = useState<WarehouseData[]>([]);
   const [warehouse, setWarehouse] = useState("");
@@ -137,13 +137,13 @@ export default function MaterialStatusPage() {
     [workOrders]
   );
 
-  const handleCheckWo = useCallback((id: number, checked: boolean) => {
+  const handleCheckWo = useCallback((id: string, checked: boolean) => {
     setCheckedWoIds((prev) =>
       checked ? [...prev, id] : prev.filter((i) => i !== id)
     );
   }, []);
 
-  const handleSelectWo = useCallback((id: number) => {
+  const handleSelectWo = useCallback((id: string) => {
     setSelectedWoId((prev) => (prev === id ? null : id));
   }, []);
 
diff --git a/frontend/lib/api/materialStatus.ts b/frontend/lib/api/materialStatus.ts
index 910340c7..698b333c 100644
--- a/frontend/lib/api/materialStatus.ts
+++ b/frontend/lib/api/materialStatus.ts
@@ -5,7 +5,7 @@
 import { apiClient } from "./client";
 
 export interface WorkOrder {
-  id: number;
+  id: string;
   plan_no: string;
   item_code: string;
   item_name: string;
@@ -69,7 +69,7 @@ export async function getWorkOrders(params: {
 }
 
 export async function getMaterialStatus(params: {
-  planIds: number[];
+  planIds: string[];
   warehouseCode?: string;
 }): Promise<ApiResponse<MaterialData[]>> {
   try {