diff --git a/adminfront/src/features/user-groups/routes/TenantUserGroupsTab.tsx b/adminfront/src/features/user-groups/routes/TenantUserGroupsTab.tsx
index 6addc8c2..048043ea 100644
--- a/adminfront/src/features/user-groups/routes/TenantUserGroupsTab.tsx
+++ b/adminfront/src/features/user-groups/routes/TenantUserGroupsTab.tsx
@@ -143,6 +143,9 @@ const MemberListDialog: React.FC<{
             <Users size={24} className="text-primary" />
             {node.name}{" "}
             {t("ui.admin.tenants.members.list_title", "구성원 관리")}
+            <span className="text-sm font-normal text-muted-foreground ml-1">
+              ({isDirectLoading ? "..." : directData?.total ?? 0})
+            </span>
           </DialogTitle>
           <DialogDescription>
             {t(
@@ -164,7 +167,7 @@ const MemberListDialog: React.FC<{
                 className="rounded-none border-b-2 border-transparent data-[state=active]:border-primary data-[state=active]:bg-transparent px-0 py-2"
               >
                 {t("ui.admin.tenants.members.direct", "소속 멤버")} (
-                {node.memberCount || 0})
+                {isDirectLoading ? "..." : directData?.total ?? 0})
               </TabsTrigger>
               <TabsTrigger
                 value="descendants"
diff --git a/backend/internal/handler/user_handler.go b/backend/internal/handler/user_handler.go
index 5faea3af..18a6ef62 100644
--- a/backend/internal/handler/user_handler.go
+++ b/backend/internal/handler/user_handler.go
@@ -374,7 +374,19 @@ func (h *UserHandler) CreateUser(c *fiber.Ctx) error {
 
 			// [Keto] Sync relations via Outbox
 			if h.KetoOutboxRepo != nil {
+				// 1. Role based relations
 				h.syncKetoRole(ctx, u.ID, role, "", "", tID)
+
+				// 2. Direct membership to the Tenant (for accurate counting)
+				if tID != nil && *tID != "" {
+					_ = h.KetoOutboxRepo.Create(ctx, &domain.KetoOutbox{
+						Namespace: "Tenant",
+						Object:    *tID,
+						Relation:  "members",
+						Subject:   "User:" + u.ID,
+						Action:    domain.KetoOutboxActionCreate,
+					})
+				}
 			}
 		}(localUser, role, localUser.TenantID)
 	}
@@ -528,7 +540,15 @@ func (h *UserHandler) BulkCreateUsers(c *fiber.Ctx) error {
 			identity, _ := h.KratosAdmin.GetIdentity(c.Context(), identityID)
 			if identity != nil {
 				localUser := h.mapToLocalUser(*identity)
+				
+				// [Fix] Override with current loop data to ensure accuracy
+				localUser.CompanyCode = compCode
+				if tItem.ID != "" {
+					localUser.TenantID = &tItem.ID
+				}
+
 				_ = h.UserRepo.Update(context.Background(), localUser)
+				
 				if h.KetoOutboxRepo != nil {
 					// 1. Sync Role based relationship
 					h.syncKetoRole(context.Background(), localUser.ID, role, "", "", localUser.TenantID)
@@ -792,11 +812,28 @@ func (h *UserHandler) BulkUpdateUsers(c *fiber.Ctx) error {
 		// Sync to local DB
 		if h.UserRepo != nil {
 			localUser := h.mapToLocalUser(*identity)
+			oldRole := extractTraitString(identity.Traits, "grade")
+			oldTenantID := extractTraitString(identity.Traits, "tenant_id")
+
 			if req.Role != nil { localUser.Role = *req.Role }
 			if req.Status != nil { localUser.Status = *req.Status }
 			if req.CompanyCode != nil { localUser.CompanyCode = *req.CompanyCode }
 			if req.Department != nil { localUser.Department = *req.Department }
+			
+			// Resolve TenantID if changing companyCode
+			if req.CompanyCode != nil && h.TenantService != nil {
+				if tenant, err := h.TenantService.GetTenantBySlug(c.Context(), *req.CompanyCode); err == nil && tenant != nil {
+					localUser.TenantID = &tenant.ID
+				}
+			}
+
 			_ = h.UserRepo.Update(c.Context(), localUser)
+
+			// [Keto Sync]
+			if h.KetoOutboxRepo != nil {
+				h.syncKetoRole(c.Context(), localUser.ID, 
+					localUser.Role, oldRole, oldTenantID, localUser.TenantID)
+			}
 		}
 
 		results = append(results, map[string]any{"id": id, "success": true})
@@ -1170,6 +1207,11 @@ func (h *UserHandler) mapToLocalUser(identity service.KratosIdentity) *domain.Us
 }
 
 func (h *UserHandler) syncKetoRole(ctx context.Context, userID, newRole, oldRole, oldTenantID string, newTenantID *string) {
+	if h.KetoOutboxRepo == nil {
+		return
+	}
+
+	// 1. Handle Role Changes
 	// Remove old roles
 	if oldRole == domain.RoleSuperAdmin {
 		_ = h.KetoOutboxRepo.Create(ctx, &domain.KetoOutbox{
@@ -1207,6 +1249,35 @@ func (h *UserHandler) syncKetoRole(ctx context.Context, userID, newRole, oldRole
 			Action:    domain.KetoOutboxActionCreate,
 		})
 	}
+
+	// 2. Handle Tenant Membership (for count)
+	newTID := ""
+	if newTenantID != nil {
+		newTID = *newTenantID
+	}
+
+	if oldTenantID != newTID {
+		// Remove from old tenant
+		if oldTenantID != "" {
+			_ = h.KetoOutboxRepo.Create(ctx, &domain.KetoOutbox{
+				Namespace: "Tenant",
+				Object:    oldTenantID,
+				Relation:  "members",
+				Subject:   "User:" + userID,
+				Action:    domain.KetoOutboxActionDelete,
+			})
+		}
+		// Add to new tenant
+		if newTID != "" {
+			_ = h.KetoOutboxRepo.Create(ctx, &domain.KetoOutbox{
+				Namespace: "Tenant",
+				Object:    newTID,
+				Relation:  "members",
+				Subject:   "User:" + userID,
+				Action:    domain.KetoOutboxActionCreate,
+			})
+		}
+	}
 }
 
 func extractTraitString(traits map[string]interface{}, key string) string {
diff --git a/backend/internal/repository/user_repository.go b/backend/internal/repository/user_repository.go
index 998596d7..9a8483e5 100644
--- a/backend/internal/repository/user_repository.go
+++ b/backend/internal/repository/user_repository.go
@@ -116,32 +116,17 @@ func (r *userRepository) CountByCompanyCodes(ctx context.Context, codes []string
 		return make(map[string]int64), nil
 	}
 
-	// 1. Resolve IDs for these codes to support dual counting (slug or ID)
-	var tenants []domain.Tenant
-	_ = r.db.WithContext(ctx).Where("slug IN ?", codes).Find(&tenants).Error
-
-	idToSlug := make(map[string]string)
-	slugToNormalized := make(map[string]string)
-
-	for _, code := range codes {
-		slugToNormalized[strings.ToLower(strings.TrimSpace(code))] = code
-	}
-	for _, t := range tenants {
-		idToSlug[t.ID] = t.Slug
-	}
-
 	type result struct {
 		CompanyCode string
-		TenantID    string
 		Count       int64
 	}
 	var results []result
 
-	// Use a more comprehensive aggregation
+	// Search by company_code directly. Normalize inputs.
 	err := r.db.WithContext(ctx).Model(&domain.User{}).
-		Select("company_code, tenant_id, count(*) as count").
-		Where("company_code IN ? OR tenant_id IN (SELECT id FROM tenants WHERE slug IN ?)", codes, codes).
-		Group("company_code, tenant_id").
+		Select("LOWER(company_code) as company_code, count(*) as count").
+		Where("LOWER(company_code) IN ?", lowerStrings(codes)).
+		Group("LOWER(company_code)").
 		Scan(&results).Error
 	if err != nil {
 		return nil, err
@@ -149,22 +134,28 @@ func (r *userRepository) CountByCompanyCodes(ctx context.Context, codes []string
 
 	counts := make(map[string]int64)
 	for _, res := range results {
-		var slug string
-		if res.CompanyCode != "" {
-			slug = res.CompanyCode
-		} else if res.TenantID != "" {
-			slug = idToSlug[res.TenantID]
-		}
+		counts[res.CompanyCode] = res.Count
+	}
 
-		if slug != "" {
-			normalizedSlug := strings.ToLower(strings.TrimSpace(slug))
-			counts[normalizedSlug] += res.Count
+	// Ensure all requested codes are present in results
+	for _, code := range codes {
+		lower := strings.ToLower(strings.TrimSpace(code))
+		if _, ok := counts[lower]; !ok {
+			counts[lower] = 0
 		}
 	}
 
 	return counts, nil
 }
 
+func lowerStrings(arr []string) []string {
+	res := make([]string, len(arr))
+	for i, s := range arr {
+		res[i] = strings.ToLower(strings.TrimSpace(s))
+	}
+	return res
+}
+
 func (r *userRepository) List(ctx context.Context, offset, limit int, search string, companyCode string) ([]domain.User, int64, error) {
 	var users []domain.User
 	var total int64