diff --git a/backend/app/trade/service/trade_service.py b/backend/app/trade/service/trade_service.py
index 7745bcf..ec38f2a 100644
--- a/backend/app/trade/service/trade_service.py
+++ b/backend/app/trade/service/trade_service.py
@@ -48,6 +48,9 @@ async def execute(
 
         # 1. 활성화된 모든 코인 조회
         active_coins = await self.coin_service.get_all_active()
+        
+        # 2. 거래 전 잔고 기록
+        await self._record_balance()
 
         if not active_coins:
             reason = "거래 가능한 활성화된 코인이 없습니다."
@@ -67,28 +70,10 @@ async def execute(
             executed_trades.append(no_action_trade)
             return executed_trades
 
-        # 2. 현재 KRW 잔고 조회
+        # 3. 현재 KRW 잔고 조회
         krw_balance = self.upbit_client.get_krw_balance()
 
-        if krw_balance == 0:
-            reason = f"KRW 잔고가 없습니다. 매수 불가 (잔고: {krw_balance:,.0f}원)"
-
-            # NO_ACTION 상태로 기록
-            trade = Trade(
-                coin_id=None,
-                trade_type=None,
-                price=Decimal("0"),
-                amount=Decimal("0"),
-                risk_level=RiskLevel.NONE.value,
-                status=TradeStatus.NO_ACTION,
-                ai_reason=None,
-                execution_reason=reason,
-            )
-            no_action_trade = await self.trade_repository.create(trade)
-            executed_trades.append(no_action_trade)
-            return executed_trades
-
-        # 3. 각 코인에 대해 AI 분석 및 거래 실행
+        # 4. 각 코인에 대해 AI 분석 및 거래 실행
         for coin in active_coins:
             try:
                 coin_trade: Optional[Trade] = await self._process_coin_trade(
@@ -113,9 +98,6 @@ async def execute(
                 )
                 continue
 
-        # 4. 거래 후 최종 잔고 기록
-        await self._record_balance()
-
         return executed_trades
 
     async def _process_coin_trade(
diff --git a/backend/tests/app/trade/service/test_trade_service.py b/backend/tests/app/trade/service/test_trade_service.py
index 20321c3..4ec64a6 100644
--- a/backend/tests/app/trade/service/test_trade_service.py
+++ b/backend/tests/app/trade/service/test_trade_service.py
@@ -23,11 +23,12 @@ class TestExecute:
     """execute() 메서드 테스트"""
 
     async def test_execute_no_active_coins(
-        self, trade_service, mock_coin_service, mock_trade_repository
+        self, trade_service, mock_coin_service, mock_trade_repository, mock_upbit_client, mock_balance_repository
     ):
         """활성 코인이 없는 경우 NO_ACTION 상태로 기록"""
         # Given: 활성 코인이 없음
         mock_coin_service.get_all_active.return_value = []
+        mock_upbit_client.get_krw_balance.return_value = 100000
 
         mock_trade = Trade(
             coin_id=None,
@@ -56,22 +57,29 @@ async def test_execute_zero_krw_balance(
         mock_coin_service,
         mock_upbit_client,
         mock_trade_repository,
+        mock_balance_repository,
+        mock_ai_client,
         sample_coin,
+        sample_ai_result_buy,
     ):
-        """KRW 잔고가 0인 경우 NO_ACTION 상태로 기록"""
-        # Given: 활성 코인은 있지만 KRW 잔고가 0
+        """KRW 잔고가 0인 경우 AI가 BUY 결정해도 NO_ACTION 상태로 기록"""
+        # Given: 활성 코인은 있지만 KRW 잔고가 0, AI는 BUY 결정
         mock_coin_service.get_all_active.return_value = [sample_coin]
         mock_upbit_client.get_krw_balance.return_value = 0
+        mock_upbit_client.get_coin_balance.return_value = 0
+        mock_upbit_client.get_ohlcv_raw.return_value = MagicMock()
+        mock_upbit_client.get_current_price.return_value = 50000000
+        mock_ai_client.get_bitcoin_trading_decision.return_value = sample_ai_result_buy
 
         mock_trade = Trade(
-            coin_id=None,
-            trade_type=None,
-            price=Decimal("0"),
+            coin_id=sample_coin.id,
+            trade_type=TradeType.BUY.value,
+            price=Decimal("50000000"),
             amount=Decimal("0"),
-            risk_level=RiskLevel.NONE.value,
+            risk_level=sample_ai_result_buy.risk_level.value,
             status=TradeStatus.NO_ACTION,
-            ai_reason=None,
-            execution_reason="KRW 잔고가 없습니다. 매수 불가 (잔고: 0원)",
+            ai_reason=sample_ai_result_buy.reason,
+            execution_reason="KRW 잔고가 5000원 미만입니다. 매수 불가 (가용 금액: 0원)",
         )
         mock_trade_repository.create.return_value = mock_trade
 
@@ -81,7 +89,7 @@ async def test_execute_zero_krw_balance(
         # Then: NO_ACTION 거래 기록 생성
         assert len(result) == 1
         assert result[0].status == TradeStatus.NO_ACTION
-        assert "KRW 잔고가 없습니다" in result[0].execution_reason
+        assert "매수 불가" in result[0].execution_reason
         mock_trade_repository.create.assert_called_once()
 
     async def test_execute_success_with_buy(