diff --git a/data.db b/data.db
index 8104a66..4c3c4c8 100644
Binary files a/data.db and b/data.db differ
diff --git a/templates/annual_summary.html b/templates/annual_summary.html
index 2f51337..dced093 100644
--- a/templates/annual_summary.html
+++ b/templates/annual_summary.html
@@ -142,6 +142,48 @@
         line-height: 1.18;
     }
 
+    body[data-view-mode="dual"] .summary-panel {
+        grid-template-columns: minmax(250px, 300px) minmax(0, 1fr);
+        gap: 12px;
+        min-height: calc(100vh - 150px);
+    }
+
+    body[data-view-mode="dual"] .summary-overview {
+        gap: 10px;
+    }
+
+    body[data-view-mode="dual"] .metric-grid {
+        grid-template-columns: 1fr;
+        gap: 8px;
+    }
+
+    body[data-view-mode="dual"] .summary-overview .stat-card {
+        min-height: 64px;
+        padding: 10px 11px;
+    }
+
+    body[data-view-mode="dual"] .summary-overview .stat-card .value {
+        font-size: 18px;
+    }
+
+    body[data-view-mode="dual"] .chart-stack {
+        grid-template-columns: repeat(2, minmax(0, 1fr));
+        gap: 12px;
+        align-items: stretch;
+        min-height: 100%;
+    }
+
+    body[data-view-mode="dual"] .chart-box {
+        padding: 12px 12px 14px;
+        min-height: 100%;
+    }
+
+    body[data-view-mode="dual"] .chart-svg,
+    body[data-view-mode="dual"] .expense-chart-svg {
+        aspect-ratio: 1560 / 620;
+        min-height: 360px;
+    }
+
     @media (max-width: 1000px) {
         .summary-layout,
         .summary-panel,
diff --git a/templates/base.html b/templates/base.html
index 40a1b98..dd84b87 100644
--- a/templates/base.html
+++ b/templates/base.html
@@ -20,6 +20,9 @@
             --page-gutter: clamp(14px, 1.8vw, 24px);
             --panel-pad: clamp(16px, 1.4vw, 20px);
             --page-frame-width: min(1520px, calc(100vw - (var(--page-gutter) * 2)));
+            --page-frame-width-dual: min(2560px, calc(100vw - (var(--page-gutter) * 2)));
+            --page-frame-width-single: min(1520px, calc(100vw - (var(--page-gutter) * 2)));
+            --status-widget-height: 34px;
         }
 
         * {
@@ -48,11 +51,28 @@
             padding: var(--page-gutter);
         }
 
+        body[data-view-mode="single"] {
+            --page-frame-width: var(--page-frame-width-single);
+        }
+
+        body[data-view-mode="dual"] {
+            --page-frame-width: var(--page-frame-width-dual);
+            --page-gutter: clamp(4px, 0.45vw, 10px);
+            --panel-pad: clamp(12px, 1vw, 16px);
+        }
+
         .page {
             width: min(100%, var(--page-frame-width));
             margin: 0 auto;
             display: grid;
             gap: var(--page-gutter);
+            min-height: calc(100vh - (var(--page-gutter) * 2));
+            align-content: start;
+        }
+
+        body[data-view-mode="dual"] .page {
+            width: calc(100vw - (var(--page-gutter) * 2));
+            max-width: none;
         }
 
         .page > * {
@@ -436,13 +456,81 @@
             border-radius: 999px;
             background: rgba(248, 250, 252, 0.92);
             box-shadow: none;
-            padding: 6px 10px;
+            min-height: var(--status-widget-height);
+            padding: 0 10px;
             display: inline-flex;
             align-items: center;
             gap: 8px;
             backdrop-filter: blur(6px);
         }
 
+        .view-mode-switch {
+            position: relative;
+            display: inline-flex;
+            align-items: center;
+            justify-content: center;
+            width: 80px;
+            height: var(--status-widget-height);
+            min-height: var(--status-widget-height);
+            border-radius: 999px;
+            border: 1px solid var(--line);
+            background: #eef2f6;
+            color: #1f2937;
+            font-size: 11px;
+            font-weight: 800;
+            letter-spacing: -0.01em;
+            box-shadow: none;
+            padding: 0;
+            overflow: hidden;
+            cursor: pointer;
+            transition: background-color 0.16s ease, border-color 0.16s ease;
+        }
+
+        .view-mode-switch:hover {
+            transform: none;
+            background: #e7ecf2;
+        }
+
+        .view-mode-switch .label {
+            position: absolute;
+            top: 50%;
+            left: 3px;
+            width: 36px;
+            transform: translateY(-50%);
+            text-align: center;
+            color: #ffffff;
+            z-index: 2;
+            pointer-events: none;
+            user-select: none;
+            transition: left 0.2s ease;
+        }
+
+        .view-mode-switch::before {
+            content: "";
+            position: absolute;
+            top: 3px;
+            left: 3px;
+            width: 36px;
+            height: calc(var(--status-widget-height) - 8px);
+            border-radius: 999px;
+            background: #111827;
+            box-shadow: 0 6px 12px rgba(15, 23, 42, 0.18);
+            transition: transform 0.2s ease;
+            z-index: 1;
+        }
+
+        .view-mode-switch[data-mode="dual"]::before {
+            transform: translateX(38px);
+        }
+
+        .view-mode-switch[data-mode="dual"] .label {
+            left: 41px;
+        }
+
+        .view-mode-switch[data-mode="single"]::before {
+            transform: translateX(0);
+        }
+
         .sync-status-head {
             display: inline-flex;
             align-items: center;
@@ -530,6 +618,9 @@
         <a href="/annual-summary" class="{% if request.url.path == '/annual-summary' %}active{% endif %}">연도별 수익/비용</a>
         <a href="/wehago-compare" class="{% if request.url.path == '/wehago-compare' %}active{% endif %}">전표비교</a>
         <div class="nav-spacer"></div>
+        <button type="button" class="view-mode-switch" id="viewModeSwitch" data-mode="dual" aria-label="화면 구성 전환">
+            <span class="label" id="viewModeSwitchLabel">듀얼</span>
+        </button>
         <aside
             class="sync-status"
             id="syncStatusWidget"
@@ -561,6 +652,49 @@
 </div>
 {% block script %}{% endblock %}
 <script>
+    (() => {
+        const body = document.body;
+        const switchButton = document.getElementById("viewModeSwitch");
+        const switchLabel = document.getElementById("viewModeSwitchLabel");
+        if (!body || !switchButton || !switchLabel) return;
+
+        const MODE_KEY = "intranet-view-mode";
+        const SOURCE_KEY = "intranet-view-mode-source";
+
+        const computeAutoMode = () => {
+            const width = window.innerWidth || 0;
+            const height = window.innerHeight || 1;
+            const ratio = width / Math.max(height, 1);
+            return (width >= 1450 || ratio >= 1.7) ? "dual" : "single";
+        };
+
+        const applyMode = (mode) => {
+            const normalized = mode === "single" ? "single" : "dual";
+            body.dataset.viewMode = normalized;
+            switchButton.dataset.mode = normalized;
+            switchButton.setAttribute("aria-pressed", normalized === "single" ? "true" : "false");
+            switchLabel.textContent = normalized === "single" ? "싱글" : "듀얼";
+        };
+
+        const savedMode = window.localStorage.getItem(MODE_KEY);
+        const savedSource = window.localStorage.getItem(SOURCE_KEY);
+        if ((savedMode === "single" || savedMode === "dual") && savedSource === "manual") {
+            applyMode(savedMode);
+        } else {
+            const autoMode = computeAutoMode();
+            applyMode(autoMode);
+            window.localStorage.setItem(MODE_KEY, autoMode);
+            window.localStorage.setItem(SOURCE_KEY, "auto");
+        }
+
+        switchButton.addEventListener("click", () => {
+            const nextMode = body.dataset.viewMode === "single" ? "dual" : "single";
+            applyMode(nextMode);
+            window.localStorage.setItem(MODE_KEY, nextMode);
+            window.localStorage.setItem(SOURCE_KEY, "manual");
+        });
+    })();
+
     (() => {
         const widget = document.getElementById("syncStatusWidget");
         if (!widget) return;
diff --git a/templates/dashboard.html b/templates/dashboard.html
index 59ee8ca..7fc3e68 100644
--- a/templates/dashboard.html
+++ b/templates/dashboard.html
@@ -182,6 +182,46 @@
         display: block;
     }
 
+    body[data-view-mode="dual"] .dashboard-layout {
+        grid-template-columns: minmax(250px, 300px) minmax(0, 1fr);
+        gap: 12px;
+        min-height: calc(100vh - 150px);
+    }
+
+    body[data-view-mode="dual"] .dashboard-status-grid {
+        grid-template-columns: 1fr;
+        gap: 8px;
+    }
+
+    body[data-view-mode="dual"] .dashboard-status-grid .stat-card {
+        min-height: 64px;
+        padding: 10px 11px;
+    }
+
+    body[data-view-mode="dual"] .dashboard-status-grid .stat-card .value {
+        font-size: clamp(16px, 1.15vw, 24px);
+    }
+
+    body[data-view-mode="dual"] .dashboard-chart-stack {
+        grid-template-columns: repeat(2, minmax(0, 1fr));
+        grid-template-rows: minmax(0, 1fr);
+        gap: 12px;
+        min-height: 100%;
+    }
+
+    body[data-view-mode="dual"] .chart-panel {
+        gap: 8px;
+    }
+
+    body[data-view-mode="dual"] .chart-shell {
+        padding: 10px 12px 12px;
+        min-height: 100%;
+    }
+
+    body[data-view-mode="dual"] .chart-svg {
+        min-height: 320px;
+    }
+
     @media (max-width: 1200px) {
         .dashboard-layout {
             grid-template-columns: 1fr;
diff --git a/templates/projects.html b/templates/projects.html
index ac71431..464d82a 100644
--- a/templates/projects.html
+++ b/templates/projects.html
@@ -123,10 +123,10 @@
         color: #363b44;
         font-size: 13px;
         font-weight: 700;
-        background: rgba(255, 255, 255, 0.9);
-        border: 1px solid var(--line);
-        border-radius: 10px;
-        padding: 6px 10px;
+        background: transparent;
+        border: 0;
+        border-radius: 0;
+        padding: 0;
         line-height: 1.3;
     }
 
@@ -2298,6 +2298,34 @@
         font-size: 12px;
     }
 
+    body[data-view-mode="dual"] .overview-row {
+        grid-template-columns: minmax(260px, 300px) minmax(0, 1fr);
+        gap: 12px;
+    }
+
+    body[data-view-mode="dual"] .metric-grid {
+        grid-template-columns: 1fr;
+        gap: 8px;
+    }
+
+    body[data-view-mode="dual"] .metric-note-grid {
+        gap: 10px;
+    }
+
+    body[data-view-mode="dual"] .chart-stage {
+        padding: 12px;
+    }
+
+    body[data-view-mode="dual"] .chart-svg {
+        min-height: 300px;
+    }
+
+    body[data-view-mode="dual"] .analysis-shell,
+    body[data-view-mode="dual"] .analysis-main,
+    body[data-view-mode="dual"] .analysis-content {
+        gap: 12px;
+    }
+
     @media (max-width: 1180px) {
         .overview-row,
         .analysis-toolbar,
diff --git a/templates/wehago_compare.html b/templates/wehago_compare.html
index d75e0a7..6a666fd 100644
--- a/templates/wehago_compare.html
+++ b/templates/wehago_compare.html
@@ -648,6 +648,40 @@
         font-size: 13px;
     }
 
+    body[data-view-mode="dual"] .voucher-page:has(#pairRecommendPanel.active) {
+        grid-template-columns: minmax(0, 1fr) minmax(0, 1fr);
+        align-items: start;
+        column-gap: 12px;
+    }
+
+    body[data-view-mode="dual"] .voucher-page:has(#pairRecommendPanel.active) > .voucher-topbar {
+        grid-column: 1 / -1;
+    }
+
+    body[data-view-mode="dual"] .voucher-page:has(#pairRecommendPanel.active) > .panel-shell:not(#pairRecommendPanel) {
+        grid-column: 1;
+        min-width: 0;
+    }
+
+    body[data-view-mode="dual"] .voucher-page:has(#pairRecommendPanel.active) > #pairRecommendPanel.active {
+        grid-column: 2;
+        grid-row: 2;
+        display: grid;
+        grid-template-rows: auto auto minmax(0, 1fr);
+        position: sticky;
+        top: 10px;
+        max-height: calc(100vh - 90px);
+        min-width: 0;
+    }
+
+    body[data-view-mode="dual"] #pairRecommendPanel.active .table-wrap {
+        max-height: calc(100vh - 230px);
+    }
+
+    body[data-view-mode="dual"] .detail-panel .table-wrap {
+        max-height: clamp(300px, 44vh, 520px);
+    }
+
     @media (max-width: 720px) {
         .voucher-topbar,
         .panel-header,
@@ -1736,6 +1770,8 @@
         const panels = Array.from(document.querySelectorAll('.detail-panel'));
         cards.forEach((card) => {
             card.addEventListener('click', () => {
+                // 상태 탭 전환 시 추천/개별 추천 패널은 즉시 닫는다.
+                closeRecommendationPanel();
                 const targetId = card.dataset.target;
                 const statusKey = card.dataset.status;
                 const panel = targetId ? document.getElementById(targetId) : null;
diff --git a/wehago_compare.py b/wehago_compare.py
index aff70a3..4c5fb4b 100644
--- a/wehago_compare.py
+++ b/wehago_compare.py
@@ -145,7 +145,9 @@ _DASHBOARD_CACHE_TTL_SEC = 20
 _SUGGEST_CACHE: dict[str, dict[str, Any]] = {}
 _SUGGEST_CACHE_TTL_SEC = 20
 _STATUS_ROWS_CACHE: dict[str, dict[str, Any]] = {}
-_STATUS_ROWS_CACHE_TTL_SEC = 20
+_STATUS_ROWS_CACHE_TTL_SEC = 300
+_PAIR_RECOMMEND_CACHE: dict[str, dict[str, Any]] = {}
+_PAIR_RECOMMEND_CACHE_TTL_SEC = 120
 _STATUS_CACHE_WARMING: set[str] = set()
 _STATUS_CACHE_WARMING_LOCK = threading.Lock()
 
@@ -1000,6 +1002,7 @@ def refresh_wehago_compare_data(engine: Any, source_root: Path | None = None) ->
     _DASHBOARD_CACHE.clear()
     _SUGGEST_CACHE.clear()
     _STATUS_ROWS_CACHE.clear()
+    _PAIR_RECOMMEND_CACHE.clear()
     return {
         "scanned_files": summary.scanned_files,
         "imported_files": summary.imported_files,
@@ -2189,6 +2192,7 @@ def save_recheck_review_rows(engine: Any, rows: list[dict[str, Any]]) -> int:
     _DASHBOARD_CACHE.clear()
     _SUGGEST_CACHE.clear()
     _STATUS_ROWS_CACHE.clear()
+    _PAIR_RECOMMEND_CACHE.clear()
     return len(normalized_rows)
 
 
@@ -2308,6 +2312,7 @@ def save_manual_pair_matches(
     _DASHBOARD_CACHE.clear()
     _SUGGEST_CACHE.clear()
     _STATUS_ROWS_CACHE.clear()
+    _PAIR_RECOMMEND_CACHE.clear()
     return len(rows_to_save)
 
 
@@ -2384,6 +2389,7 @@ def undo_last_action(engine: Any) -> dict[str, Any]:
     _DASHBOARD_CACHE.clear()
     _SUGGEST_CACHE.clear()
     _STATUS_ROWS_CACHE.clear()
+    _PAIR_RECOMMEND_CACHE.clear()
     return {"undone": True, "action_type": action_type, "affected": affected}
 
 
@@ -2416,6 +2422,14 @@ def _jaccard_similarity(left: Any, right: Any) -> float:
     return (inter / union) if union else 0.0
 
 
+def _jaccard_similarity_tokens(left_tokens: set[str], right_tokens: set[str]) -> float:
+    if not left_tokens or not right_tokens:
+        return 0.0
+    inter = len(left_tokens & right_tokens)
+    union = len(left_tokens | right_tokens)
+    return (inter / union) if union else 0.0
+
+
 def _numeric_amount_for_side(row: dict[str, Any], side: str) -> float:
     if side == "debit":
         return parse_amount(row.get("ledger_debit") if "ledger_debit" in row else row.get("voucher_debit"))
@@ -2561,62 +2575,41 @@ def _collect_status_rows_for_workbench(
 ) -> dict[str, list[dict[str, Any]]]:
     if start_year is None or end_year is None:
         return {"ledger_only": [], "voucher_only": []}
-    if engine is not None:
-        init_wehago_compare_db(engine)
-    reviewed_keys: set[str] = set()
-    manual_pair_matches: list[dict[str, Any]] = []
-    if engine is not None:
-        with engine.begin() as conn:
-            reviewed_keys = get_saved_recheck_review_keys(conn, start_year, end_year)
-            manual_pair_matches = get_saved_manual_pair_matches(conn, start_year, end_year)
-
     result: dict[str, list[dict[str, Any]]] = {"ledger_only": [], "voucher_only": []}
     ledger_voucher_filter = normalize_text(ledger_voucher_no)
     ledger_reason_filter = normalize_text(ledger_review_reason)
     voucher_voucher_filter = normalize_text(voucher_voucher_no)
     voucher_reason_filter = normalize_text(voucher_review_reason)
 
-    for year in range(start_year, end_year + 1):
-        bundle = discover_compare_result_bundle(year)
-        if not bundle:
-            continue
-        parsed = parse_compare_result_bundle(
-            str(bundle["ledger_result"]),
-            bundle["ledger_result"].stat().st_mtime,
-            str(bundle["voucher_result"]),
-            bundle["voucher_result"].stat().st_mtime,
-            year,
-        )
-        parsed = apply_saved_recheck_reviews(parsed, reviewed_keys)
-        parsed = apply_saved_manual_pair_matches(parsed, manual_pair_matches)
-        for row in parsed["ledger_only"]["rows"]:
-            if _filter_status_row(
-                row,
-                ledger_voucher_filter,
-                "",
-                "",
-                "",
-                "",
-                "",
-                "",
-                "",
-                ledger_reason_filter,
-            ):
-                result["ledger_only"].append(row)
-        for row in parsed["voucher_only"]["rows"]:
-            if _filter_status_row(
-                row,
-                voucher_voucher_filter,
-                "",
-                "",
-                "",
-                "",
-                "",
-                "",
-                "",
-                voucher_reason_filter,
-            ):
-                result["voucher_only"].append(row)
+    rows_by_status = _get_cached_status_rows_by_range(engine, start_year, end_year)
+    for row in rows_by_status["ledger_only"]:
+        if _filter_status_row(
+            row,
+            ledger_voucher_filter,
+            "",
+            "",
+            "",
+            "",
+            "",
+            "",
+            "",
+            ledger_reason_filter,
+        ):
+            result["ledger_only"].append(row)
+    for row in rows_by_status["voucher_only"]:
+        if _filter_status_row(
+            row,
+            voucher_voucher_filter,
+            "",
+            "",
+            "",
+            "",
+            "",
+            "",
+            "",
+            voucher_reason_filter,
+        ):
+            result["voucher_only"].append(row)
     return result
 
 
@@ -2630,6 +2623,23 @@ def recommend_pair_matches(
     voucher_review_reason: str = "",
     limit: int = 300,
 ) -> dict[str, Any]:
+    safe_limit = max(min(int(limit or 300), 1000), 1)
+    cache_key = "|".join(
+        [
+            str(start_year),
+            str(end_year),
+            normalize_text(ledger_voucher_no),
+            normalize_text(ledger_review_reason),
+            normalize_text(voucher_voucher_no),
+            normalize_text(voucher_review_reason),
+            str(safe_limit),
+        ]
+    )
+    now = time.time()
+    cached = _PAIR_RECOMMEND_CACHE.get(cache_key)
+    if cached and (now - float(cached.get("ts", 0))) <= _PAIR_RECOMMEND_CACHE_TTL_SEC:
+        return cached["payload"]
+
     dataset = _collect_status_rows_for_workbench(
         engine,
         start_year,
@@ -2642,7 +2652,10 @@ def recommend_pair_matches(
     ledger_rows = dataset["ledger_only"]
     voucher_rows = dataset["voucher_only"]
     if not ledger_rows or not voucher_rows:
-        return {"pairs": [], "stats": {"ledger_rows": len(ledger_rows), "voucher_rows": len(voucher_rows), "recommended": 0, "auto_eligible": 0}}
+        payload = {"pairs": [], "stats": {"ledger_rows": len(ledger_rows), "voucher_rows": len(voucher_rows), "recommended": 0, "auto_eligible": 0}}
+        _PAIR_RECOMMEND_CACHE.clear()
+        _PAIR_RECOMMEND_CACHE[cache_key] = {"ts": now, "payload": payload}
+        return payload
 
     amount_index: dict[float, list[dict[str, Any]]] = {}
     for voucher_row in voucher_rows:
@@ -2655,6 +2668,19 @@ def recommend_pair_matches(
                 continue
             amount_index.setdefault(amount, []).append(voucher_row)
 
+    voucher_tokens_by_key: dict[str, tuple[set[str], set[str], set[str], str, str]] = {}
+    for voucher_row in voucher_rows:
+        voucher_key = clean(voucher_row.get("voucher_row_key"))
+        if not voucher_key:
+            continue
+        voucher_tokens_by_key[voucher_key] = (
+            _tokenize_for_similarity(voucher_row.get("voucher_account_name")),
+            _tokenize_for_similarity(voucher_row.get("voucher_vendor")),
+            _tokenize_for_similarity(voucher_row.get("voucher_desc")),
+            clean(voucher_row.get("voucher_account_code")),
+            clean(voucher_row.get("voucher_account_name")),
+        )
+
     edge_candidates: list[dict[str, Any]] = []
     for ledger_row in ledger_rows:
         candidate_amounts = {
@@ -2673,23 +2699,149 @@ def recommend_pair_matches(
                     voucher_candidates.append(voucher_row)
         if not voucher_candidates:
             continue
-        scored_candidates: list[tuple[dict[str, Any], dict[str, Any]]] = []
+
+        ledger_key = clean(ledger_row.get("ledger_row_key"))
+        ledger_account_code = clean(ledger_row.get("ledger_account_code"))
+        ledger_account_tokens = _tokenize_for_similarity(ledger_row.get("ledger_account_name"))
+        ledger_vendor_tokens = _tokenize_for_similarity(ledger_row.get("ledger_vendor"))
+        ledger_desc_tokens = _tokenize_for_similarity(ledger_row.get("ledger_desc"))
+        side = _determine_primary_side(ledger_row)
+        if side == "debit":
+            ledger_amount = parse_amount(ledger_row.get("ledger_debit"))
+        elif side == "credit":
+            ledger_amount = parse_amount(ledger_row.get("ledger_credit"))
+        else:
+            ledger_amount = max(parse_amount(ledger_row.get("ledger_debit")), parse_amount(ledger_row.get("ledger_credit")))
+
+        top_row: dict[str, Any] | None = None
+        top_score: dict[str, Any] | None = None
+        second_best_score = -999.0
         for voucher_row in voucher_candidates:
-            score_result = _score_pair_match(ledger_row, voucher_row)
+            voucher_key = clean(voucher_row.get("voucher_row_key"))
+            token_payload = voucher_tokens_by_key.get(voucher_key)
+            if not token_payload:
+                continue
+            voucher_account_tokens, voucher_vendor_tokens, voucher_desc_tokens, voucher_code, voucher_account_name = token_payload
+
+            score = 0.0
+            reasons: list[str] = []
+            hard_pass = True
+
+            if side == "debit":
+                voucher_amount = parse_amount(voucher_row.get("voucher_debit"))
+            elif side == "credit":
+                voucher_amount = parse_amount(voucher_row.get("voucher_credit"))
+            else:
+                voucher_amount = max(parse_amount(voucher_row.get("voucher_debit")), parse_amount(voucher_row.get("voucher_credit")))
+
+            amount_gap = abs(ledger_amount - voucher_amount)
+            if amount_gap < 0.5 and ledger_amount > 0:
+                score += 50
+                reasons.append("금액 일치")
+            elif amount_gap < 5 and ledger_amount > 0:
+                score += 35
+                reasons.append("금액 근접")
+            elif amount_gap < 100 and ledger_amount > 0:
+                score += 10
+                reasons.append("금액 유사")
+            else:
+                hard_pass = False
+
+            account_sim = _jaccard_similarity_tokens(ledger_account_tokens, voucher_account_tokens)
+            if ledger_account_code and voucher_code and ledger_account_code == voucher_code:
+                score += 22
+                reasons.append("계정코드 일치")
+            elif ledger_account_code and voucher_code and ledger_account_code[:4] == voucher_code[:4]:
+                score += 10
+                reasons.append("계정코드 대분류 일치")
+            else:
+                if account_sim >= 0.8:
+                    score += 16
+                    reasons.append("계정명 유사도 높음")
+                elif account_sim >= 0.55:
+                    score += 8
+                    reasons.append("계정명 유사")
+                else:
+                    hard_pass = False
+
+            vendor_sim = _jaccard_similarity_tokens(ledger_vendor_tokens, voucher_vendor_tokens)
+            if vendor_sim >= 0.9:
+                score += 16
+                reasons.append("거래처 일치")
+            elif vendor_sim >= 0.65:
+                score += 10
+                reasons.append("거래처 유사")
+            elif vendor_sim >= 0.4:
+                score += 4
+                reasons.append("거래처 일부 유사")
+            else:
+                score -= 8
+
+            desc_sim = _jaccard_similarity_tokens(ledger_desc_tokens, voucher_desc_tokens)
+            if desc_sim >= 0.85:
+                score += 10
+                reasons.append("적요 매우 유사")
+            elif desc_sim >= 0.6:
+                score += 6
+                reasons.append("적요 유사")
+            elif desc_sim >= 0.35:
+                score += 2
+
+            ledger_date = _parse_iso_date(ledger_row.get("ledger_date"))
+            proof_date = _parse_iso_date(voucher_row.get("proof_date"))
+            if ledger_date and proof_date:
+                day_gap = abs((ledger_date - proof_date).days)
+                if day_gap <= 3:
+                    score += 8
+                    reasons.append("일자 근접")
+                elif day_gap <= 10:
+                    score += 4
+                elif day_gap <= 45:
+                    score += 1
+                else:
+                    score -= 6
+
+            confidence = "low"
+            if score >= 88:
+                confidence = "high"
+            elif score >= 72:
+                confidence = "medium"
+
+            score_result = {
+                "score": round(score, 2),
+                "confidence_level": confidence,
+                "reason": ", ".join(reasons[:4]),
+                "auto_eligible": bool(
+                    hard_pass
+                    and score >= 88
+                    and amount_gap < 0.5
+                    and (
+                        (ledger_account_code and voucher_code and ledger_account_code == voucher_code)
+                        or account_sim >= 0.8
+                    )
+                    and vendor_sim >= 0.65
+                ),
+                "hard_pass": hard_pass,
+                "vendor_similarity": round(vendor_sim, 4),
+                "account_similarity": round(account_sim, 4),
+                "amount_gap": round(amount_gap, 2),
+            }
             if not score_result["hard_pass"] or score_result["score"] < 72:
                 continue
-            scored_candidates.append((voucher_row, score_result))
-        if not scored_candidates:
+            if top_score is None or score_result["score"] > float(top_score["score"]):
+                second_best_score = float(top_score["score"]) if top_score else second_best_score
+                top_row = voucher_row
+                top_score = score_result
+            elif score_result["score"] > second_best_score:
+                second_best_score = score_result["score"]
+        if top_row is None or top_score is None:
             continue
-        scored_candidates.sort(key=lambda item: item[1]["score"], reverse=True)
-        top_candidate, top_score = scored_candidates[0]
-        second_score = scored_candidates[1][1]["score"] if len(scored_candidates) > 1 else -999
-        if top_score["score"] - second_score < 6:
+        if top_score["score"] - second_best_score < 6:
             continue
         edge_candidates.append(
             {
                 "ledger_row": ledger_row,
-                "voucher_row": top_candidate,
+                "voucher_row": top_row,
                 "score": top_score["score"],
                 "confidence_level": top_score["confidence_level"],
                 "reason": top_score["reason"],
@@ -2730,10 +2882,10 @@ def recommend_pair_matches(
                 "voucher_row": edge["voucher_row"],
             }
         )
-        if len(picked) >= max(min(int(limit or 300), 1000), 1):
+        if len(picked) >= safe_limit:
             break
 
-    return {
+    payload = {
         "pairs": picked,
         "stats": {
             "ledger_rows": len(ledger_rows),
@@ -2743,6 +2895,9 @@ def recommend_pair_matches(
             "high_confidence": sum(1 for row in picked if row["confidence_level"] == "high"),
         },
     }
+    _PAIR_RECOMMEND_CACHE.clear()
+    _PAIR_RECOMMEND_CACHE[cache_key] = {"ts": now, "payload": payload}
+    return payload
 
 
 def save_recommended_pair_matches(
@@ -3260,6 +3415,7 @@ def get_status_field_suggestions(
                 }
             )
         _SUGGEST_CACHE.clear()
+        _PAIR_RECOMMEND_CACHE.clear()
         _SUGGEST_CACHE[cache_key] = {"ts": now, "rows": all_rows}
 
     safe_offset = max(int(offset or 0), 0)