diff --git a/src/components/__tests__/BudgetProgressCard.test.tsx b/src/components/__tests__/BudgetProgressCard.test.tsx
index ea8e004..dbe76aa 100644
--- a/src/components/__tests__/BudgetProgressCard.test.tsx
+++ b/src/components/__tests__/BudgetProgressCard.test.tsx
@@ -13,14 +13,25 @@ vi.mock("@/utils/logger", () => ({
   },
 }));
 
-// Mock BudgetTabContent component
+// Mock BudgetTabContent component interfaces
+interface MockBudgetTabContentProps {
+  data: {
+    targetAmount: number;
+    spentAmount: number;
+    remainingAmount: number;
+  };
+  formatCurrency?: (amount: number) => string;
+  calculatePercentage?: (spent: number, target: number) => number;
+  onSaveBudget?: (amount: number, categories: Record<string, number>) => void;
+}
+
 vi.mock("../BudgetTabContent", () => ({
   default: ({
     data,
     formatCurrency,
     calculatePercentage,
     onSaveBudget,
-  }: any) => (
+  }: MockBudgetTabContentProps) => (
     <div data-testid="budget-tab-content">
       <div data-testid="target-amount">{data.targetAmount}</div>
       <div data-testid="spent-amount">{data.spentAmount}</div>
@@ -184,7 +195,10 @@ describe("BudgetProgressCard", () => {
 
     it("선택된 탭이 null일 때 monthly로 설정한다", () => {
       render(
-        <BudgetProgressCard {...defaultProps} selectedTab={null as any} />
+        <BudgetProgressCard
+          {...defaultProps}
+          selectedTab={null as unknown as string}
+        />
       );
 
       expect(mockSetSelectedTab).toHaveBeenCalledWith("monthly");
@@ -394,9 +408,15 @@ describe("BudgetProgressCard", () => {
     it("undefined 함수들을 처리한다", () => {
       const propsWithUndefined = {
         ...defaultProps,
-        formatCurrency: undefined as any,
-        calculatePercentage: undefined as any,
-        onSaveBudget: undefined as any,
+        formatCurrency: undefined as unknown as
+          | ((amount: number) => string)
+          | undefined,
+        calculatePercentage: undefined as unknown as
+          | ((spent: number, target: number) => number)
+          | undefined,
+        onSaveBudget: undefined as unknown as
+          | ((amount: number, categories: Record<string, number>) => void)
+          | undefined,
       };
 
       // 컴포넌트가 크래시하지 않아야 함
diff --git a/src/components/__tests__/ExpenseForm.test.tsx b/src/components/__tests__/ExpenseForm.test.tsx
index b1febba..e83397a 100644
--- a/src/components/__tests__/ExpenseForm.test.tsx
+++ b/src/components/__tests__/ExpenseForm.test.tsx
@@ -3,8 +3,13 @@ import { describe, expect, it, vi, beforeEach } from "vitest";
 import ExpenseForm from "../expenses/ExpenseForm";
 
 // Mock child components with proper props handling
+interface MockExpenseFormFieldsProps {
+  form: unknown;
+  isSubmitting: boolean;
+}
+
 vi.mock("../expenses/ExpenseFormFields", () => ({
-  default: ({ form, isSubmitting }: any) => (
+  default: ({ form, isSubmitting }: MockExpenseFormFieldsProps) => (
     <div data-testid="expense-form-fields">
       <span data-testid="fields-submitting-state">
         {isSubmitting.toString()}
@@ -16,8 +21,13 @@ vi.mock("../expenses/ExpenseFormFields", () => ({
   ),
 }));
 
+interface MockExpenseSubmitActionsProps {
+  onCancel: () => void;
+  isSubmitting: boolean;
+}
+
 vi.mock("../expenses/ExpenseSubmitActions", () => ({
-  default: ({ onCancel, isSubmitting }: any) => (
+  default: ({ onCancel, isSubmitting }: MockExpenseSubmitActionsProps) => (
     <div data-testid="expense-submit-actions">
       <button
         type="button"
diff --git a/src/components/__tests__/Header.test.tsx b/src/components/__tests__/Header.test.tsx
index bb5b3da..91e0ce7 100644
--- a/src/components/__tests__/Header.test.tsx
+++ b/src/components/__tests__/Header.test.tsx
@@ -35,22 +35,40 @@ vi.mock("../notification/NotificationPopover", () => ({
   default: () => <div data-testid="notification-popover">알림</div>,
 }));
 
+interface MockAvatarProps {
+  children?: React.ReactNode;
+  className?: string;
+}
+
+interface MockAvatarImageProps {
+  src?: string;
+  alt?: string;
+}
+
+interface MockAvatarFallbackProps {
+  children?: React.ReactNode;
+}
+
 vi.mock("@/components/ui/avatar", () => ({
-  Avatar: ({ children, className }: any) => (
+  Avatar: ({ children, className }: MockAvatarProps) => (
     <div data-testid="avatar" className={className}>
       {children}
     </div>
   ),
-  AvatarImage: ({ src, alt }: any) => (
+  AvatarImage: ({ src, alt }: MockAvatarImageProps) => (
     <img data-testid="avatar-image" src={src} alt={alt} />
   ),
-  AvatarFallback: ({ children }: any) => (
+  AvatarFallback: ({ children }: MockAvatarFallbackProps) => (
     <div data-testid="avatar-fallback">{children}</div>
   ),
 }));
 
+interface MockSkeletonProps {
+  className?: string;
+}
+
 vi.mock("@/components/ui/skeleton", () => ({
-  Skeleton: ({ className }: any) => (
+  Skeleton: ({ className }: MockSkeletonProps) => (
     <div data-testid="skeleton" className={className}>
       Loading...
     </div>
@@ -78,7 +96,7 @@ describe("Header", () => {
           }
         }, 0);
       }
-    } as any;
+    } as unknown as typeof Image;
   });
 
   describe("기본 렌더링", () => {
diff --git a/src/components/__tests__/LoginForm.test.tsx b/src/components/__tests__/LoginForm.test.tsx
index b025665..5b5ee16 100644
--- a/src/components/__tests__/LoginForm.test.tsx
+++ b/src/components/__tests__/LoginForm.test.tsx
@@ -8,7 +8,15 @@ vi.mock("react-router-dom", async () => {
   const actual = await vi.importActual("react-router-dom");
   return {
     ...actual,
-    Link: ({ to, children, className }: any) => (
+    Link: ({
+      to,
+      children,
+      className,
+    }: {
+      to: string;
+      children?: React.ReactNode;
+      className?: string;
+    }) => (
       <a href={to} className={className} data-testid="forgot-password-link">
         {children}
       </a>
diff --git a/src/contexts/budget/budgetUtils.ts b/src/contexts/budget/budgetUtils.ts
index b8d1c14..a369d73 100644
--- a/src/contexts/budget/budgetUtils.ts
+++ b/src/contexts/budget/budgetUtils.ts
@@ -26,7 +26,7 @@ export const DEFAULT_CATEGORY_BUDGETS = {};
 
 // 안전한 스토리지 처리 (수출)
 export const safeStorage = {
-  setItem: (key: string, value: any) => {
+  setItem: (key: string, value: unknown) => {
     try {
       localStorage.setItem(key, JSON.stringify(value));
       return true;
@@ -35,7 +35,10 @@ export const safeStorage = {
       return false;
     }
   },
-  getItem: (key: string, defaultValue: any = null) => {
+  getItem: <T = unknown>(
+    key: string,
+    defaultValue: T | null = null
+  ): T | null => {
     try {
       const item = localStorage.getItem(key);
       return item ? JSON.parse(item) : defaultValue;
diff --git a/src/contexts/budget/utils/__tests__/budgetCalculation.test.ts b/src/contexts/budget/utils/__tests__/budgetCalculation.test.ts
index 982909b..e83624d 100644
--- a/src/contexts/budget/utils/__tests__/budgetCalculation.test.ts
+++ b/src/contexts/budget/utils/__tests__/budgetCalculation.test.ts
@@ -152,7 +152,7 @@ describe("budgetCalculation", () => {
     describe("edge cases and error handling", () => {
       it("handles null/undefined previous budget data", () => {
         const result = calculateUpdatedBudgetData(
-          null as any,
+          null as unknown as BudgetData,
           "monthly",
           300000
         );
@@ -227,10 +227,14 @@ describe("budgetCalculation", () => {
 
       it("handles missing spent amounts in previous data", () => {
         const incompleteBudgetData = {
-          daily: { targetAmount: 10000 } as any,
-          weekly: { targetAmount: 70000, spentAmount: undefined } as any,
-          monthly: { targetAmount: 300000, spentAmount: null } as any,
-        };
+          daily: { targetAmount: 10000 } as Partial<BudgetData["daily"]>,
+          weekly: { targetAmount: 70000, spentAmount: undefined } as Partial<
+            BudgetData["weekly"]
+          >,
+          monthly: { targetAmount: 300000, spentAmount: null } as Partial<
+            BudgetData["monthly"]
+          >,
+        } as BudgetData;
 
         const result = calculateUpdatedBudgetData(
           incompleteBudgetData,
diff --git a/src/contexts/budget/utils/storageUtils.ts b/src/contexts/budget/utils/storageUtils.ts
index 54499fc..a89f9c8 100644
--- a/src/contexts/budget/utils/storageUtils.ts
+++ b/src/contexts/budget/utils/storageUtils.ts
@@ -31,7 +31,7 @@ export const safelyLoadBudgetData = (
 
 // 안전한 스토리지 접근
 export const safeStorage = {
-  get: (key: string, defaultValue: any = null): any => {
+  get: <T = unknown>(key: string, defaultValue: T | null = null): T | null => {
     try {
       const value = localStorage.getItem(key);
       if (value === null) {
@@ -44,7 +44,7 @@ export const safeStorage = {
     }
   },
 
-  set: (key: string, value: any): boolean => {
+  set: (key: string, value: unknown): boolean => {
     try {
       localStorage.setItem(key, JSON.stringify(value));
       return true;
diff --git a/src/hooks/auth/useClerkAuth.tsx b/src/hooks/auth/useClerkAuth.tsx
index d62f8f8..d295a2e 100644
--- a/src/hooks/auth/useClerkAuth.tsx
+++ b/src/hooks/auth/useClerkAuth.tsx
@@ -92,7 +92,7 @@ export const useUser = () => {
  * Mock SignIn 컴포넌트
  * Clerk이 비활성화된 경우 사용되는 대체 컴포넌트
  */
-const MockSignIn: React.FC<any> = (_props) => {
+const MockSignIn: React.FC<Record<string, unknown>> = (_props) => {
   return (
     <div className="flex min-h-screen items-center justify-center bg-background">
       <div className="w-full max-w-md p-6 bg-card rounded-lg shadow-lg">
@@ -128,7 +128,7 @@ const MockSignIn: React.FC<any> = (_props) => {
  * Mock SignUp 컴포넌트
  * Clerk이 비활성화된 경우 사용되는 대체 컴포넌트
  */
-const MockSignUp: React.FC<any> = (_props) => {
+const MockSignUp: React.FC<Record<string, unknown>> = (_props) => {
   return (
     <div className="flex min-h-screen items-center justify-center bg-background">
       <div className="w-full max-w-md p-6 bg-card rounded-lg shadow-lg">
@@ -164,7 +164,7 @@ const MockSignUp: React.FC<any> = (_props) => {
  * 안전한 SignIn 컴포넌트
  * Clerk이 비활성화된 경우 Mock 컴포넌트를 반환
  */
-export const SignIn: React.FC<any> = (props) => {
+export const SignIn: React.FC<Record<string, unknown>> = (props) => {
   if (isClerkDisabled()) {
     logger.debug("SignIn: Clerk 비활성화됨, Mock 컴포넌트 반환");
     return <MockSignIn {...props} />;
@@ -183,7 +183,7 @@ export const SignIn: React.FC<any> = (props) => {
  * 안전한 SignUp 컴포넌트
  * Clerk이 비활성화된 경우 Mock 컴포넌트를 반환
  */
-export const SignUp: React.FC<any> = (props) => {
+export const SignUp: React.FC<Record<string, unknown>> = (props) => {
   if (isClerkDisabled()) {
     logger.debug("SignUp: Clerk 비활성화됨, Mock 컴포넌트 반환");
     return <MockSignUp {...props} />;
diff --git a/src/hooks/query/useSupabaseProfiles.ts b/src/hooks/query/useSupabaseProfiles.ts
index 2941e63..be76f5d 100644
--- a/src/hooks/query/useSupabaseProfiles.ts
+++ b/src/hooks/query/useSupabaseProfiles.ts
@@ -38,7 +38,7 @@ export interface UserProfile {
   updatedAt: string;
   lastLoginAt?: string;
   isActive: boolean;
-  preferences: Record<string, any>;
+  preferences: Record<string, unknown>;
 }
 
 /**
@@ -51,7 +51,7 @@ export interface UpdateProfileInput {
   email?: string;
   phone?: string;
   profileImageUrl?: string;
-  preferences?: Record<string, any>;
+  preferences?: Record<string, unknown>;
 }
 
 /**
@@ -328,7 +328,7 @@ export function useUpdateProfilePreferencesMutation() {
 
   return useMutation({
     mutationFn: async (
-      preferences: Record<string, any>
+      preferences: Record<string, unknown>
     ): Promise<UserProfile> => {
       if (!userId) {
         throw new Error("사용자가 인증되지 않았습니다");
diff --git a/src/hooks/query/useSyncQueries.ts b/src/hooks/query/useSyncQueries.ts
index 7d46292..9182e8e 100644
--- a/src/hooks/query/useSyncQueries.ts
+++ b/src/hooks/query/useSyncQueries.ts
@@ -90,7 +90,7 @@ export const useManualSyncMutation = () => {
   const { addNotification } = useNotifications();
 
   return useMutation({
-    mutationFn: async (): Promise<any> => {
+    mutationFn: async (): Promise<void> => {
       if (!user?.id) {
         throw new Error("사용자 인증이 필요합니다.");
       }
@@ -145,7 +145,7 @@ export const useManualSyncMutation = () => {
     },
 
     // 에러 시 처리
-    onError: (error: any) => {
+    onError: (error: Error) => {
       const friendlyMessage = handleQueryError(error, "동기화");
       syncLogger.error("수동 동기화 뮤테이션 실패:", friendlyMessage);
 
@@ -172,7 +172,7 @@ export const useBackgroundSyncMutation = () => {
   const { user } = useAuthStore();
 
   return useMutation({
-    mutationFn: async (): Promise<any> => {
+    mutationFn: async (): Promise<void> => {
       if (!user?.id) {
         throw new Error("사용자 인증이 필요합니다.");
       }
@@ -208,7 +208,7 @@ export const useBackgroundSyncMutation = () => {
     },
 
     // 에러 시 조용히 로그만 남김
-    onError: (error: any) => {
+    onError: (error: Error) => {
       syncLogger.warn(
         "백그라운드 동기화 실패 (조용히 처리됨):",
         error?.message
diff --git a/src/hooks/transactions/useTransactionsEvents.ts b/src/hooks/transactions/useTransactionsEvents.ts
index cf917bd..24f9ae7 100644
--- a/src/hooks/transactions/useTransactionsEvents.ts
+++ b/src/hooks/transactions/useTransactionsEvents.ts
@@ -23,7 +23,7 @@ export const useTransactionsEvents = (
 
     // 이벤트 핸들러 - 부하 조절(throttle) 적용
     const handleEvent = (name: string, delay = 200) => {
-      return (e?: any) => {
+      return (e?: Event) => {
         // 이미 처리 중인 경우 건너뜀
         if (isProcessingRef.current) {
           return;
diff --git a/src/hooks/transactions/useTransactionsLoader.ts b/src/hooks/transactions/useTransactionsLoader.ts
index 1c89e15..a3168b1 100644
--- a/src/hooks/transactions/useTransactionsLoader.ts
+++ b/src/hooks/transactions/useTransactionsLoader.ts
@@ -8,7 +8,7 @@ import { loadTransactionsFromStorage } from "./storageUtils";
  * 로컬 스토리지에서 트랜잭션 데이터를 로드합니다.
  */
 export const useTransactionsLoader = (
-  setTransactions: (transactions: any[]) => void,
+  setTransactions: (transactions: unknown[]) => void,
   setTotalBudget: (budget: number) => void,
   setIsLoading: (isLoading: boolean) => void,
   setError: (error: string | null) => void
diff --git a/src/hooks/useNotifications.ts b/src/hooks/useNotifications.ts
index 31f28e1..1c561b8 100644
--- a/src/hooks/useNotifications.ts
+++ b/src/hooks/useNotifications.ts
@@ -14,7 +14,7 @@ export const useNotifications = () => {
         const parsedNotifications = JSON.parse(savedNotifications);
         // 시간 문자열을 Date 객체로 변환
         const formattedNotifications = parsedNotifications.map(
-          (notification: any) => ({
+          (notification: { timestamp: string; [key: string]: unknown }) => ({
             ...notification,
             timestamp: new Date(notification.timestamp),
           })
diff --git a/src/lib/query/cacheStrategies.ts b/src/lib/query/cacheStrategies.ts
index 9fb5073..83f3f30 100644
--- a/src/lib/query/cacheStrategies.ts
+++ b/src/lib/query/cacheStrategies.ts
@@ -237,7 +237,7 @@ export const offlineStrategies = {
   cacheForOffline: async () => {
     // 중요한 데이터를 localStorage에 백업
     const queries = queryClient.getQueryCache().getAll();
-    const offlineData: Record<string, any> = {};
+    const offlineData: Record<string, unknown> = {};
 
     queries.forEach((query) => {
       if (query.state.data) {
@@ -273,7 +273,10 @@ export const offlineStrategies = {
       let restoredCount = 0;
 
       Object.entries(parsedData).forEach(
-        ([keyString, value]: [string, any]) => {
+        ([keyString, value]: [
+          string,
+          { data: unknown; timestamp: number },
+        ]) => {
           try {
             const queryKey = JSON.parse(keyString);
             const { data, timestamp } = value;
diff --git a/src/lib/query/queryClient.ts b/src/lib/query/queryClient.ts
index f147c07..abb2cba 100644
--- a/src/lib/query/queryClient.ts
+++ b/src/lib/query/queryClient.ts
@@ -41,7 +41,7 @@ export const queryClient = new QueryClient({
       refetchIntervalInBackground: false,
 
       // 재시도 설정 (지수 백오프 사용)
-      retry: (failureCount, error: any) => {
+      retry: (failureCount, error: Error) => {
         // 네트워크 에러나 서버 에러인 경우에만 재시도
         if (error?.code === "NETWORK_ERROR" || error?.status >= 500) {
           return failureCount < 3;
@@ -55,7 +55,7 @@ export const queryClient = new QueryClient({
     },
     mutations: {
       // 뮤테이션 실패 시 재시도 (네트워크 에러인 경우만)
-      retry: (failureCount, error: any) => {
+      retry: (failureCount, error: Error) => {
         if (error?.code === "NETWORK_ERROR") {
           return failureCount < 2;
         }
@@ -84,7 +84,7 @@ export const queryKeys = {
   transactions: {
     all: () => ["transactions"] as const,
     lists: () => [...queryKeys.transactions.all(), "list"] as const,
-    list: (filters?: Record<string, any>) =>
+    list: (filters?: Record<string, unknown>) =>
       [...queryKeys.transactions.lists(), filters] as const,
     details: () => [...queryKeys.transactions.all(), "detail"] as const,
     detail: (id: string) => [...queryKeys.transactions.details(), id] as const,
@@ -140,7 +140,7 @@ export const queryConfigs = {
 /**
  * 에러 핸들링 유틸리티
  */
-export const handleQueryError = (error: any, context?: string) => {
+export const handleQueryError = (error: Error, context?: string) => {
   const errorMessage = error?.message || "알 수 없는 오류가 발생했습니다.";
   const errorCode = error?.code || "UNKNOWN_ERROR";
 
diff --git a/src/lib/sentry.ts b/src/lib/sentry.ts
index 23c37f0..6fe208c 100644
--- a/src/lib/sentry.ts
+++ b/src/lib/sentry.ts
@@ -263,7 +263,7 @@ export const initWebVitals = () => {
 // 사용자 이벤트 추적 (확장된 이벤트 추적)
 export const trackEvent = (
   eventName: string,
-  properties?: Record<string, any>
+  properties?: Record<string, unknown>
 ) => {
   if (!SENTRY_DSN) {
     return;
@@ -363,7 +363,7 @@ export const trackPageView = (pageName: string, url: string) => {
 export const measurePerformance = (
   name: string,
   startTime: number,
-  metadata?: Record<string, any>
+  metadata?: Record<string, unknown>
 ) => {
   if (!SENTRY_DSN) {
     return;
@@ -436,7 +436,7 @@ export const measureComponentRender = (
 
   return {
     start: performance.now(),
-    end: function (props?: Record<string, any>) {
+    end: function (props?: Record<string, unknown>) {
       const _duration = performance.now() - this.start;
 
       measurePerformance(`component_render_${componentName}`, this.start, {
diff --git a/src/lib/supabase/client.ts b/src/lib/supabase/client.ts
index e40b5a5..88b8bbc 100644
--- a/src/lib/supabase/client.ts
+++ b/src/lib/supabase/client.ts
@@ -37,7 +37,7 @@ export interface Database {
           updated_at: string;
           last_login_at: string | null;
           is_active: boolean;
-          preferences: Record<string, any>;
+          preferences: Record<string, unknown>;
         };
         Insert: {
           id?: string;
@@ -53,7 +53,7 @@ export interface Database {
           updated_at?: string;
           last_login_at?: string | null;
           is_active?: boolean;
-          preferences?: Record<string, any>;
+          preferences?: Record<string, unknown>;
         };
         Update: {
           id?: string;
@@ -69,7 +69,7 @@ export interface Database {
           updated_at?: string;
           last_login_at?: string | null;
           is_active?: boolean;
-          preferences?: Record<string, any>;
+          preferences?: Record<string, unknown>;
         };
       };
       transactions: {
@@ -404,7 +404,7 @@ export function isSupabaseEnabled(): boolean {
  */
 export function createRealtimeSubscription<
   T extends keyof Database["public"]["Tables"],
->(table: T, callback: (payload: any) => void, filter?: string) {
+>(table: T, callback: (payload: unknown) => void, filter?: string) {
   const client = getSupabaseClient();
 
   const subscription = client.channel(`${table}_changes`).on(
diff --git a/src/lib/supabase/types.ts b/src/lib/supabase/types.ts
index cddd9db..e9e5d75 100644
--- a/src/lib/supabase/types.ts
+++ b/src/lib/supabase/types.ts
@@ -38,7 +38,7 @@ export interface SupabaseUserProfile {
   updated_at: string;
   last_login_at?: string;
   is_active: boolean;
-  preferences: Record<string, any>;
+  preferences: Record<string, unknown>;
 }
 
 /**
@@ -99,7 +99,8 @@ export function fromSupabaseTransaction(
     date: supabaseTransaction.date,
     category: supabaseTransaction.category,
     type: supabaseTransaction.type,
-    paymentMethod: supabaseTransaction.payment_method as any,
+    paymentMethod:
+      supabaseTransaction.payment_method as Transaction["paymentMethod"],
     notes: supabaseTransaction.notes,
     serverTimestamp: supabaseTransaction.updated_at,
   };
diff --git a/src/types/utils.ts b/src/types/utils.ts
index 01d63e3..dd36c55 100644
--- a/src/types/utils.ts
+++ b/src/types/utils.ts
@@ -210,21 +210,15 @@ export type DeepMutable<T> = {
  * 함수 타입에서 매개변수 타입 추출
  * @template T 함수 타입
  */
-export type FunctionParams<T extends (...args: any[]) => any> = T extends (
-  ...args: infer P
-) => any
-  ? P
-  : never;
+export type FunctionParams<T extends (...args: unknown[]) => unknown> =
+  T extends (...args: infer P) => unknown ? P : never;
 
 /**
  * 함수 타입에서 반환 타입 추출 (개선된 버전)
  * @template T 함수 타입
  */
-export type FunctionReturn<T extends (...args: any[]) => any> = T extends (
-  ...args: any[]
-) => infer R
-  ? R
-  : never;
+export type FunctionReturn<T extends (...args: unknown[]) => unknown> =
+  T extends (...args: unknown[]) => infer R ? R : never;
 
 /**
  * 배열 타입에서 원소 타입 추출
@@ -279,7 +273,12 @@ export const deepEqual = (a: unknown, b: unknown): boolean => {
     if (!keysB.includes(key)) {
       return false;
     }
-    if (!deepEqual((a as any)[key], (b as any)[key])) {
+    if (
+      !deepEqual(
+        (a as Record<string, unknown>)[key],
+        (b as Record<string, unknown>)[key]
+      )
+    ) {
       return false;
     }
   }
@@ -489,7 +488,7 @@ export type DeepKeyof<T> = {
  * @template U 유니온 타입
  */
 export type UnionToIntersection<U> = (
-  U extends any ? (k: U) => void : never
+  U extends unknown ? (k: U) => void : never
 ) extends (k: infer I) => void
   ? I
   : never;
diff --git a/src/utils/sync/budget/downloadBudget.ts b/src/utils/sync/budget/downloadBudget.ts
index 40c7b7e..bb80b28 100644
--- a/src/utils/sync/budget/downloadBudget.ts
+++ b/src/utils/sync/budget/downloadBudget.ts
@@ -116,7 +116,7 @@ async function fetchCategoryBudgetData(userId: string) {
  * 예산 데이터 처리 및 로컬 저장
  */
 async function processBudgetData(
-  budgetData: Record<string, any>,
+  budgetData: Record<string, unknown>,
   localBudgetDataStr: string | null
 ) {
   syncLogger.info("서버에서 예산 데이터 수신:", budgetData);
@@ -226,7 +226,7 @@ async function processBudgetData(
  * 카테고리 예산 데이터 처리 및 로컬 저장
  */
 async function processCategoryBudgetData(
-  categoryData: Record<string, any>[],
+  categoryData: Record<string, unknown>[],
   localCategoryBudgetsStr: string | null
 ) {
   syncLogger.info(`${categoryData.length}개의 카테고리 예산 수신`);