diff --git a/tksupport/api/controllers/vacationDashboardController.js b/tksupport/api/controllers/vacationDashboardController.js
index de9eb22..6b231f7 100644
--- a/tksupport/api/controllers/vacationDashboardController.js
+++ b/tksupport/api/controllers/vacationDashboardController.js
@@ -51,11 +51,12 @@ const vacationDashboardController = {
   async getYearlyOverview(req, res) {
     try {
       const year = parseInt(req.query.year) || new Date().getFullYear();
-      const [users, balances] = await Promise.all([
+      const [users, balances, companyDeductions] = await Promise.all([
         vacationDashboardModel.getYearlyOverview(year),
-        vacationDashboardModel.getBalances(year)
+        vacationDashboardModel.getBalances(year),
+        vacationDashboardModel.getCompanyDeductions(year)
       ]);
-      res.json({ success: true, data: { users, balances } });
+      res.json({ success: true, data: { users, balances, companyDeductions } });
     } catch (error) {
       console.error('연간 총괄 조회 오류:', error);
       res.status(500).json({ success: false, error: '서버 오류가 발생했습니다' });
diff --git a/tksupport/api/models/vacationDashboardModel.js b/tksupport/api/models/vacationDashboardModel.js
index 41559a9..059853c 100644
--- a/tksupport/api/models/vacationDashboardModel.js
+++ b/tksupport/api/models/vacationDashboardModel.js
@@ -56,7 +56,7 @@ const vacationDashboardModel = {
     const db = getPool();
     const [rows] = await db.query(`
       SELECT
-        su.user_id, su.name, su.username,
+        su.user_id, su.name, su.username, su.hire_date,
         COALESCE(d.department_id, 0) as department_id,
         COALESCE(d.department_name, '미배정') as department_name,
         MONTH(vr.start_date) as month,
@@ -104,11 +104,24 @@ const vacationDashboardModel = {
     return rows;
   },
 
+  // View 1: 전사 휴가 차감 내역
+  async getCompanyDeductions(year) {
+    const db = getPool();
+    const [rows] = await db.query(`
+      SELECT holiday_date, holiday_name, MONTH(holiday_date) as month
+      FROM company_holidays
+      WHERE YEAR(holiday_date) = ?
+        AND holiday_type = 'ANNUAL_DEDUCT'
+        AND deduction_applied_at IS NOT NULL
+    `, [year]);
+    return rows;
+  },
+
   // View 2: 공휴일 표시용
   async getHolidays(year, month) {
     const db = getPool();
     const [rows] = await db.query(`
-      SELECT holiday_date, holiday_name
+      SELECT holiday_date, holiday_name, holiday_type, deduction_applied_at
       FROM company_holidays
       WHERE YEAR(holiday_date) = ? AND MONTH(holiday_date) = ?
     `, [year, month]);
diff --git a/tksupport/web/vacation-dashboard.html b/tksupport/web/vacation-dashboard.html
index 050e2ab..c10c97d 100644
--- a/tksupport/web/vacation-dashboard.html
+++ b/tksupport/web/vacation-dashboard.html
@@ -212,18 +212,36 @@
     }
 
     function renderYearlyTable(data) {
-        const { users: rows, balances: balRows } = data;
+        const { users: rows, balances: balRows, companyDeductions: deductions } = data;
         const balMap = {};
         balRows.forEach(b => { balMap[b.user_id] = { granted: parseFloat(b.granted || 0), used: parseFloat(b.used || 0) }; });
 
+        // 전사 차감 월별 목록 (holiday_date 포함)
+        const deductionsByMonth = {};
+        (deductions || []).forEach(d => {
+            if (!deductionsByMonth[d.month]) deductionsByMonth[d.month] = [];
+            deductionsByMonth[d.month].push(d.holiday_date);
+        });
+
         // 직원별 월 데이터 병합
         const empMap = {};
         rows.forEach(r => {
             if (!empMap[r.user_id]) {
-                empMap[r.user_id] = { user_id: r.user_id, name: r.name, username: r.username, department_id: r.department_id, department_name: r.department_name, months: {} };
+                empMap[r.user_id] = { user_id: r.user_id, name: r.name, username: r.username, hire_date: r.hire_date, department_id: r.department_id, department_name: r.department_name, months: {} };
             }
             if (r.month !== null) empMap[r.user_id].months[r.month] = parseFloat(r.total_days);
         });
+
+        // 전사 차감분 합산 (hire_date <= holiday_date 조건)
+        Object.values(empMap).forEach(emp => {
+            Object.entries(deductionsByMonth).forEach(([m, dates]) => {
+                dates.forEach(hDate => {
+                    if (emp.hire_date && emp.hire_date.substring(0, 10) <= hDate.substring(0, 10)) {
+                        emp.months[m] = (emp.months[m] || 0) + 1;
+                    }
+                });
+            });
+        });
         const employees = Object.values(empMap);
 
         // 부서 필터
@@ -245,12 +263,15 @@
         }
 
         let html = '';
+        let deptIdx = 0;
         Object.entries(deptGroups).forEach(([deptId, group]) => {
             group.employees.forEach((emp, idx) => {
                 const bal = balMap[emp.user_id] || { granted: 0, used: 0 };
                 const remaining = bal.granted - bal.used;
                 const remainClass = remaining <= 3 ? 'text-orange-600 font-bold' : 'text-gray-800';
-                html += '<tr class="border-b border-gray-100">';
+                const zebraClass = idx % 2 === 1 ? ' bg-gray-50' : '';
+                const deptBorder = idx === 0 && deptIdx > 0 ? ' border-t-2 border-gray-300' : ' border-b border-gray-100';
+                html += `<tr class="${deptBorder}${zebraClass}">`;
                 if (idx === 0) {
                     html += `<td class="font-medium text-gray-700 align-top" rowspan="${group.employees.length}">${escapeHtml(group.name)}</td>`;
                 }
@@ -269,6 +290,7 @@
                 html += `<td class="text-center ${remainClass}">${remaining % 1 === 0 ? remaining : remaining.toFixed(1)}</td>`;
                 html += '</tr>';
             });
+            deptIdx++;
         });
         tbody.innerHTML = html;
     }
@@ -308,9 +330,14 @@
         const container = document.getElementById('calendarContainer');
         const daysInMonth = new Date(year, month, 0).getDate();
         const holidaySet = {};
+        const deductionSet = {};
         holidays.forEach(h => {
             const d = new Date(h.holiday_date).getDate();
-            holidaySet[d] = h.holiday_name;
+            if (h.holiday_type === 'ANNUAL_DEDUCT' && h.deduction_applied_at) {
+                deductionSet[d] = h.holiday_name;
+            } else {
+                holidaySet[d] = h.holiday_name;
+            }
         });
 
         // user_id별 그룹핑
@@ -358,9 +385,13 @@
                 const isHoliday = holidaySet[d];
                 const vacType = dayVacation[d];
 
+                const isDeduction = deductionSet[d];
                 if (vacType) {
                     const tc = TYPE_COLOR[vacType] || DEFAULT_TYPE;
                     html += `<div class="cal-cell ${tc.bg} ${tc.text} font-medium" title="${d}일">${tc.label}</div>`;
+                } else if (isDeduction) {
+                    const tc = TYPE_COLOR.PAID;
+                    html += `<div class="cal-cell ${tc.bg} ${tc.text} font-medium" title="${isDeduction}">${tc.label}</div>`;
                 } else if (isWeekend || isHoliday) {
                     html += `<div class="cal-cell weekend" title="${isHoliday || (dow === 0 ? '일' : '토')}">${d}</div>`;
                 } else {