diff --git a/A00_Common/spreadsheet/spreadsheet_numfmt.ts b/A00_Common/spreadsheet/spreadsheet_numfmt.ts
index b2c277f2..66215037 100644
--- a/A00_Common/spreadsheet/spreadsheet_numfmt.ts
+++ b/A00_Common/spreadsheet/spreadsheet_numfmt.ts
@@ -185,7 +185,11 @@ function renderNumericSection(toks: Tok[], magnitude: Frac): string {
   const rawFracStr = fracDigitToks.length > 0 ? allDigits.slice(-fracDigitToks.length) : "";
 
   let intStr = rawIntStr;
-  if (intDigitToks.length > intStr.length) {
+  // 정수부가 온통 `?`(회계 형식 0 구역의 `"-"??` 자리맞춤 버릇)뿐이고 값이 정말 0 이면
+  // 자리마다 빈칸(엑셀은 `?` 를 「있으면 숫자 · 없으면 빈칸」으로 봄 — `0` 처럼 0 을 안 채움).
+  if (intDigitToks.length > 0 && rawIntStr === "0" && intDigitToks.every((t) => t.ch === "?")) {
+    intStr = " ".repeat(intDigitToks.length);
+  } else if (intDigitToks.length > intStr.length) {
     const need = intDigitToks.length - intStr.length;
     let pad = "";
     for (let i = 0; i < need; i++) pad += intDigitToks[i].ch === "0" ? "0" : "";
diff --git a/resources/tester/spreadsheet/spreadsheet_b_test_entry.ts b/resources/tester/spreadsheet/spreadsheet_b_test_entry.ts
index 6d739c64..cbdc8ca3 100644
--- a/resources/tester/spreadsheet/spreadsheet_b_test_entry.ts
+++ b/resources/tester/spreadsheet/spreadsheet_b_test_entry.ts
@@ -441,6 +441,16 @@ ok(
   fmt(frac(2n), '_-[$€-2]* #,##0.00_-;-[$€-2]* #,##0.00_-;_-[$€-2]* "-"??_-') === " €2.00 ",
   fmt(frac(2n), '_-[$€-2]* #,##0.00_-;-[$€-2]* #,##0.00_-;_-[$€-2]* "-"??_-'),
 );
+ok(
+  "회계형 0 구역 '-'?? 는 자리만(0 안 보임)",
+  fmt(frac(0n), '_-[$-412]* #,##0.00_-;-[$-412]* #,##0.00_-;_-[$-412]* "-"??_-') === " -   ",
+  JSON.stringify(fmt(frac(0n), '_-[$-412]* #,##0.00_-;-[$-412]* #,##0.00_-;_-[$-412]* "-"??_-')),
+);
+ok(
+  "통화 로캘 태그만([$-412] · 기호 없음)은 통화 기호를 안 보임",
+  !fmt(frac(2n), "[$-412]#,##0.00").includes("₩") && fmt(frac(2n), "[$-412]#,##0.00") === "2.00",
+  fmt(frac(2n), "[$-412]#,##0.00"),
+);
 ok("따옴표 접두·접미", fmt(frac(800n), '"φ"###') === "φ800", fmt(frac(800n), '"φ"###'));
 ok(
   "음수 회계형",