diff --git a/app/Services/Handlers/TypeSHandler.php b/app/Services/Handlers/TypeSHandler.php
index 52f2292..9493fb9 100644
--- a/app/Services/Handlers/TypeSHandler.php
+++ b/app/Services/Handlers/TypeSHandler.php
@@ -39,17 +39,26 @@ class TypeSHandler
     public function handle(string $articleNumber, array $rawData, array $payload): int
     {
         CLI::write(CLI::color('🟢 Type S 처리 시작 :: ' . $articleNumber, 'green'));
-        
+
+        // CI 트랜잭션 strict 모드에서는 이전 실패 상태가 누적될 수 있으므로 시작 전에 초기화
+        if (method_exists($this->db, 'resetTransStatus')) {
+            $this->db->resetTransStatus();
+        }
+
         $this->db->transBegin();
         
         try {
             // 1. Receipt 데이터 저장
             $receiptData = $this->parameterMapper->mapReceipt($articleNumber, $rawData, $payload);
-            
+            write_custom_log("Result Insert 데이터: " . json_encode($receiptData, JSON_UNESCAPED_UNICODE), 'INFO', 'service');
             if (!$this->receiptModel->insert($receiptData)) {
+                $lastQuery = (string)$this->receiptModel->getLastQuery();
+                $errors = json_encode($this->receiptModel->errors());
+                write_custom_log("Receipt Insert 실패 | SQL: $lastQuery | Errors: $errors", 'ERROR', 'service');
                 throw new Exception("Receipt Insert 실패: " . json_encode($this->receiptModel->errors()));
             }
             $rcptSq = $this->receiptModel->getInsertID();
+            
             $receiptInsertSql = (string)$this->receiptModel->getLastQuery(); // Receipt SQL 캡처
             CLI::write(CLI::color("✅ Receipt 저장 성공 (ID: $rcptSq)", 'blue'));
             
@@ -71,7 +80,16 @@ class TypeSHandler
             // 3. 트랜잭션 커밋
             $this->db->transComplete();
             if ($this->db->transStatus() === false) {
-                write_custom_log("Type S DB 트랜잭션 최종 실패", 'ERROR', 'service');
+                $dbError = $this->db->error();
+                $errorJson = json_encode($dbError, JSON_UNESCAPED_UNICODE);
+                $receiptLastQuery = (string)$this->receiptModel->getLastQuery();
+                $resultLastQuery = (string)$this->resultModel->getLastQuery();
+
+                write_custom_log(
+                    "Type S DB 트랜잭션 최종 실패 | DB Error: {$errorJson} | ReceiptLastQuery: {$receiptLastQuery} | ResultLastQuery: {$resultLastQuery}",
+                    'ERROR',
+                    'service'
+                );
                 throw new Exception("Type S DB 트랜잭션 최종 실패");
             }