From e819635ea61265c90659b3405a658e4ffdd1cbfd Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 25 Feb 2026 19:39:52 +0900
Subject: [PATCH 001/166] =?UTF-8?q?feat:=20[equipment]=20=EC=84=A4?=
 =?UTF-8?q?=EB=B9=84=EA=B4=80=EB=A6=AC=20=ED=85=8C=EC=9D=B4=EB=B8=94=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=206?=
 =?UTF-8?q?=EA=B0=9C=20=EC=83=9D=EC=84=B1?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- equipments (설비 마스터)
- equipment_inspection_templates (점검항목 템플릿)
- equipment_inspections (월간 점검 헤더)
- equipment_inspection_details (일자별 점검 결과)
- equipment_repairs (수리이력)
- equipment_process (설비-공정 피봇)
---
 ...6_02_25_100000_create_equipments_table.php | 51 +++++++++++++++++++
 ...e_equipment_inspection_templates_table.php | 39 ++++++++++++++
 ...200_create_equipment_inspections_table.php | 38 ++++++++++++++
 ...ate_equipment_inspection_details_table.php | 38 ++++++++++++++
 ..._100400_create_equipment_repairs_table.php | 42 +++++++++++++++
 ..._100500_create_equipment_process_table.php | 36 +++++++++++++
 6 files changed, 244 insertions(+)
 create mode 100644 database/migrations/2026_02_25_100000_create_equipments_table.php
 create mode 100644 database/migrations/2026_02_25_100100_create_equipment_inspection_templates_table.php
 create mode 100644 database/migrations/2026_02_25_100200_create_equipment_inspections_table.php
 create mode 100644 database/migrations/2026_02_25_100300_create_equipment_inspection_details_table.php
 create mode 100644 database/migrations/2026_02_25_100400_create_equipment_repairs_table.php
 create mode 100644 database/migrations/2026_02_25_100500_create_equipment_process_table.php

diff --git a/database/migrations/2026_02_25_100000_create_equipments_table.php b/database/migrations/2026_02_25_100000_create_equipments_table.php
new file mode 100644
index 0000000..512bb9b
--- /dev/null
+++ b/database/migrations/2026_02_25_100000_create_equipments_table.php
@@ -0,0 +1,51 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('equipment_code', 20)->comment('설비코드 (KD-M-001 형식)');
+            $table->string('name', 100)->comment('설비명');
+            $table->string('equipment_type', 50)->nullable()->comment('설비유형 (포밍기/미싱기/샤링기/V컷팅기/절곡기/프레스/드릴)');
+            $table->string('specification', 255)->nullable()->comment('규격');
+            $table->string('manufacturer', 100)->nullable()->comment('제조사');
+            $table->string('model_name', 100)->nullable()->comment('모델명');
+            $table->string('serial_no', 100)->nullable()->comment('제조번호');
+            $table->string('location', 100)->nullable()->comment('위치 (1공장-1F, 2공장-절곡 등)');
+            $table->string('production_line', 50)->nullable()->comment('생산라인 (스라트/스크린/절곡)');
+            $table->date('purchase_date')->nullable()->comment('구입일');
+            $table->date('install_date')->nullable()->comment('설치일');
+            $table->decimal('purchase_price', 15, 2)->nullable()->comment('구입가격');
+            $table->integer('useful_life')->nullable()->comment('내용연수');
+            $table->string('status', 20)->default('active')->comment('상태: active/idle/disposed');
+            $table->date('disposed_date')->nullable()->comment('폐기일');
+            $table->foreignId('manager_id')->nullable()->comment('담당자 ID (users.id)');
+            $table->string('photo_path', 500)->nullable()->comment('설비사진 경로');
+            $table->text('memo')->nullable()->comment('비고');
+            $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+            $table->integer('sort_order')->default(0)->comment('정렬순서');
+            $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+            $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+            $table->foreignId('deleted_by')->nullable()->comment('삭제자 ID');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'equipment_code'], 'uq_equipment_code');
+            $table->index(['tenant_id', 'status'], 'idx_equipment_status');
+            $table->index(['tenant_id', 'production_line'], 'idx_equipment_line');
+            $table->index(['tenant_id', 'equipment_type'], 'idx_equipment_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipments');
+    }
+};
diff --git a/database/migrations/2026_02_25_100100_create_equipment_inspection_templates_table.php b/database/migrations/2026_02_25_100100_create_equipment_inspection_templates_table.php
new file mode 100644
index 0000000..c2ba3b5
--- /dev/null
+++ b/database/migrations/2026_02_25_100100_create_equipment_inspection_templates_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspection_templates', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->integer('item_no')->comment('항목번호 (1,2,3,4)');
+            $table->string('check_point', 50)->comment('점검개소 (겉모양, 스위치, 롤러 등)');
+            $table->string('check_item', 100)->comment('점검항목 (청결상태, 작동상태 등)');
+            $table->string('check_timing', 20)->nullable()->comment('시기: operating/stopped');
+            $table->string('check_frequency', 50)->nullable()->comment('주기 (1회/일)');
+            $table->text('check_method')->nullable()->comment('점검방법 및 기준');
+            $table->integer('sort_order')->default(0)->comment('정렬순서');
+            $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+            $table->timestamps();
+
+            $table->unique(['equipment_id', 'item_no'], 'uq_equipment_item_no');
+            $table->index('tenant_id', 'idx_insp_tmpl_tenant');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspection_templates');
+    }
+};
diff --git a/database/migrations/2026_02_25_100200_create_equipment_inspections_table.php b/database/migrations/2026_02_25_100200_create_equipment_inspections_table.php
new file mode 100644
index 0000000..f8637b8
--- /dev/null
+++ b/database/migrations/2026_02_25_100200_create_equipment_inspections_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspections', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->string('year_month', 7)->comment('점검년월 (2026-02)');
+            $table->string('overall_judgment', 10)->nullable()->comment('종합판정: OK/NG');
+            $table->foreignId('inspector_id')->nullable()->comment('점검자 ID (users.id)');
+            $table->text('repair_note')->nullable()->comment('수리내역');
+            $table->text('issue_note')->nullable()->comment('이상내용');
+            $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+            $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'equipment_id', 'year_month'], 'uq_inspection_month');
+            $table->index(['tenant_id', 'year_month'], 'idx_inspection_ym');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspections');
+    }
+};
diff --git a/database/migrations/2026_02_25_100300_create_equipment_inspection_details_table.php b/database/migrations/2026_02_25_100300_create_equipment_inspection_details_table.php
new file mode 100644
index 0000000..f92f40d
--- /dev/null
+++ b/database/migrations/2026_02_25_100300_create_equipment_inspection_details_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspection_details', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('inspection_id')->comment('점검 헤더 ID');
+            $table->unsignedBigInteger('template_item_id')->comment('점검항목 템플릿 ID');
+            $table->date('check_date')->comment('점검일');
+            $table->string('result', 10)->nullable()->comment('결과: good/bad/repaired');
+            $table->string('note', 500)->nullable()->comment('비고');
+            $table->timestamps();
+
+            $table->unique(['inspection_id', 'template_item_id', 'check_date'], 'uq_inspection_detail');
+
+            $table->foreign('inspection_id')
+                ->references('id')
+                ->on('equipment_inspections')
+                ->onDelete('cascade');
+
+            $table->foreign('template_item_id')
+                ->references('id')
+                ->on('equipment_inspection_templates')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspection_details');
+    }
+};
diff --git a/database/migrations/2026_02_25_100400_create_equipment_repairs_table.php b/database/migrations/2026_02_25_100400_create_equipment_repairs_table.php
new file mode 100644
index 0000000..5fac7d5
--- /dev/null
+++ b/database/migrations/2026_02_25_100400_create_equipment_repairs_table.php
@@ -0,0 +1,42 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_repairs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->date('repair_date')->comment('수리일');
+            $table->string('repair_type', 20)->comment('보전구분: internal/external');
+            $table->decimal('repair_hours', 5, 1)->nullable()->comment('수리시간');
+            $table->text('description')->nullable()->comment('수리내용');
+            $table->decimal('cost', 15, 2)->nullable()->comment('수리비용');
+            $table->string('vendor', 100)->nullable()->comment('외주업체');
+            $table->foreignId('repaired_by')->nullable()->comment('수리자 ID (users.id)');
+            $table->text('memo')->nullable()->comment('비고');
+            $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+            $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['tenant_id', 'repair_date'], 'idx_repair_date');
+            $table->index(['tenant_id', 'equipment_id'], 'idx_repair_equipment');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_repairs');
+    }
+};
diff --git a/database/migrations/2026_02_25_100500_create_equipment_process_table.php b/database/migrations/2026_02_25_100500_create_equipment_process_table.php
new file mode 100644
index 0000000..2f78ccb
--- /dev/null
+++ b/database/migrations/2026_02_25_100500_create_equipment_process_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_process', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->unsignedBigInteger('process_id')->comment('공정 ID');
+            $table->tinyInteger('is_primary')->default(0)->comment('주 설비 여부');
+            $table->timestamps();
+
+            $table->unique(['equipment_id', 'process_id'], 'uq_equipment_process');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+
+            $table->foreign('process_id')
+                ->references('id')
+                ->on('processes')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_process');
+    }
+};

From a6e547f40d723f5e3c394c0b723ee4efec2ed3dd Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 25 Feb 2026 20:14:41 +0900
Subject: [PATCH 002/166] =?UTF-8?q?feat:=20[equipment]=20files=20=ED=85=8C?=
 =?UTF-8?q?=EC=9D=B4=EB=B8=94=EC=97=90=20GCS=20=EC=BB=AC=EB=9F=BC=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- gcs_object_name, gcs_uri 컬럼 추가
- 설비 사진 멀티 업로드 기능 지원
---
 ..._110000_add_gcs_columns_to_files_table.php | 23 +++++++++++++++++++
 1 file changed, 23 insertions(+)
 create mode 100644 database/migrations/2026_02_25_110000_add_gcs_columns_to_files_table.php

diff --git a/database/migrations/2026_02_25_110000_add_gcs_columns_to_files_table.php b/database/migrations/2026_02_25_110000_add_gcs_columns_to_files_table.php
new file mode 100644
index 0000000..b9bc828
--- /dev/null
+++ b/database/migrations/2026_02_25_110000_add_gcs_columns_to_files_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->string('gcs_object_name', 500)->nullable()->after('file_type')->comment('GCS 객체 경로');
+            $table->string('gcs_uri', 600)->nullable()->after('gcs_object_name')->comment('gs://bucket/object URI');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->dropColumn(['gcs_object_name', 'gcs_uri']);
+        });
+    }
+};

From 0345ddcce349412588f476f45bf94613337c407f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 25 Feb 2026 21:14:48 +0900
Subject: [PATCH 003/166] =?UTF-8?q?fix:=20=EC=84=B8=EC=85=98=20=EB=A7=8C?=
 =?UTF-8?q?=EB=A3=8C=20=EC=98=88=EC=99=B8=EB=A5=BC=20=EC=8A=AC=EB=9E=99=20?=
 =?UTF-8?q?=EC=95=8C=EB=A6=BC=EC=97=90=EC=84=9C=20=EC=A0=9C=EC=99=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- '회원정보 정보 없음' AuthenticationException은 API Key 검증 통과 후 발생하므로 세션 만료 정상 케이스
- IP 기반 필터링(EXCEPTION_IGNORED_IPS) 대신 예외 자체를 무조건 제외하도록 단순화

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Exceptions/Handler.php | 20 ++++----------------
 1 file changed, 4 insertions(+), 16 deletions(-)

diff --git a/app/Exceptions/Handler.php b/app/Exceptions/Handler.php
index 83bdeef..03e127a 100644
--- a/app/Exceptions/Handler.php
+++ b/app/Exceptions/Handler.php
@@ -17,25 +17,13 @@
 class Handler extends ExceptionHandler
 {
     /**
-     * 특정 IP에서 발생하는 예외를 슬랙/로그에서 무시할지 확인
+     * 슬랙 알림에서 무시할 예외인지 확인
      */
     protected function shouldIgnoreException(Throwable $e): bool
     {
-        $ignoredIps = array_filter(
-            array_map('trim', explode(',', env('EXCEPTION_IGNORED_IPS', '')))
-        );
-
-        if (empty($ignoredIps)) {
-            return false;
-        }
-
-        $currentIp = request()?->ip();
-
-        // 무시할 IP 목록에 있고, '회원정보 정보 없음' 예외인 경우
-        if (in_array($currentIp, $ignoredIps, true)) {
-            if ($e instanceof AuthenticationException && $e->getMessage() === '회원정보 정보 없음') {
-                return true;
-            }
+        // 세션 만료로 인한 인증 실패는 슬랙 알림 제외 (API Key 검증 통과 후 발생하므로 정상 케이스)
+        if ($e instanceof AuthenticationException && $e->getMessage() === '회원정보 정보 없음') {
+            return true;
         }
 
         return false;

From 1a2350db7d794ddf49fe289e6260e3409dd1baac Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 26 Feb 2026 14:29:12 +0900
Subject: [PATCH 004/166] =?UTF-8?q?feat:=20[calendar]=20=EB=8B=AC=EB=A0=A5?=
 =?UTF-8?q?=20=EC=9D=BC=EC=A0=95=20=EA=B4=80=EB=A6=AC=20API=20=EA=B5=AC?=
 =?UTF-8?q?=ED=98=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- GET /api/v1/calendar-schedules — 연도별 일정 목록 조회
- GET /api/v1/calendar-schedules/stats — 통계 조회
- GET /api/v1/calendar-schedules/{id} — 단건 조회
- POST /api/v1/calendar-schedules — 등록
- PUT /api/v1/calendar-schedules/{id} — 수정
- DELETE /api/v1/calendar-schedules/{id} — 삭제
- POST /api/v1/calendar-schedules/bulk — 대량 등록
---
 .../Api/V1/CalendarScheduleController.php     | 133 +++++++++++++
 app/Models/Commons/Holiday.php                |  41 ++++
 app/Services/CalendarScheduleService.php      | 180 ++++++++++++++++++
 routes/api/v1/hr.php                          |  12 ++
 4 files changed, 366 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/CalendarScheduleController.php
 create mode 100644 app/Models/Commons/Holiday.php
 create mode 100644 app/Services/CalendarScheduleService.php

diff --git a/app/Http/Controllers/Api/V1/CalendarScheduleController.php b/app/Http/Controllers/Api/V1/CalendarScheduleController.php
new file mode 100644
index 0000000..2940683
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/CalendarScheduleController.php
@@ -0,0 +1,133 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\CalendarScheduleService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CalendarScheduleController extends Controller
+{
+    public function __construct(
+        private readonly CalendarScheduleService $service
+    ) {}
+
+    /**
+     * 일정 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $request->validate([
+            'year' => 'required|integer|min:2000|max:2100',
+            'type' => 'nullable|string',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->list(
+                (int) $request->input('year'),
+                $request->input('type')
+            ),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(Request $request): JsonResponse
+    {
+        $request->validate([
+            'year' => 'required|integer|min:2000|max:2100',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->stats((int) $request->input('year')),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:100',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'is_recurring' => 'boolean',
+            'memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->store($validated),
+            __('message.created')
+        );
+    }
+
+    /**
+     * 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:100',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'is_recurring' => 'boolean',
+            'memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $validated),
+            __('message.updated')
+        );
+    }
+
+    /**
+     * 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->delete($id),
+            __('message.deleted')
+        );
+    }
+
+    /**
+     * 대량 등록
+     */
+    public function bulkStore(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'schedules' => 'required|array|min:1',
+            'schedules.*.name' => 'required|string|max:100',
+            'schedules.*.start_date' => 'required|date',
+            'schedules.*.end_date' => 'required|date|after_or_equal:schedules.*.start_date',
+            'schedules.*.type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'schedules.*.is_recurring' => 'boolean',
+            'schedules.*.memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->bulkStore($validated['schedules']),
+            __('message.created')
+        );
+    }
+}
diff --git a/app/Models/Commons/Holiday.php b/app/Models/Commons/Holiday.php
new file mode 100644
index 0000000..216c8b7
--- /dev/null
+++ b/app/Models/Commons/Holiday.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Commons;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Holiday extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'holidays';
+
+    protected $fillable = [
+        'tenant_id',
+        'start_date',
+        'end_date',
+        'name',
+        'type',
+        'is_recurring',
+        'memo',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'is_recurring' => 'boolean',
+    ];
+
+    public function scopeForTenant($query, int $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+
+    public function scopeForYear($query, int $year)
+    {
+        return $query->whereYear('start_date', $year);
+    }
+}
diff --git a/app/Services/CalendarScheduleService.php b/app/Services/CalendarScheduleService.php
new file mode 100644
index 0000000..a07a033
--- /dev/null
+++ b/app/Services/CalendarScheduleService.php
@@ -0,0 +1,180 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Commons\Holiday;
+use Symfony\Component\HttpKernel\Exception\HttpException;
+
+class CalendarScheduleService extends Service
+{
+    /**
+     * 연도별 일정 목록 조회
+     */
+    public function list(int $year, ?string $type = null): array
+    {
+        $query = Holiday::forTenant($this->tenantId())
+            ->forYear($year)
+            ->orderBy('start_date');
+
+        if ($type) {
+            $query->where('type', $type);
+        }
+
+        return $query->get()->map(function ($h) {
+            return [
+                'id' => $h->id,
+                'name' => $h->name,
+                'type' => $h->type,
+                'start_date' => $h->start_date->format('Y-m-d'),
+                'end_date' => $h->end_date->format('Y-m-d'),
+                'days' => $h->start_date->diffInDays($h->end_date) + 1,
+                'is_recurring' => $h->is_recurring,
+                'memo' => $h->memo,
+                'created_at' => $h->created_at?->toIso8601String(),
+                'updated_at' => $h->updated_at?->toIso8601String(),
+            ];
+        })->all();
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(int $year): array
+    {
+        $tenantId = $this->tenantId();
+        $holidays = Holiday::forTenant($tenantId)->forYear($year)->get();
+
+        $totalDays = $holidays->sum(function ($h) {
+            return $h->start_date->diffInDays($h->end_date) + 1;
+        });
+
+        return [
+            'total_count' => $holidays->count(),
+            'total_holiday_days' => $totalDays,
+            'public_holiday_count' => $holidays->where('type', 'public_holiday')->count(),
+        ];
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id): array
+    {
+        $h = Holiday::forTenant($this->tenantId())->findOrFail($id);
+
+        return [
+            'id' => $h->id,
+            'name' => $h->name,
+            'type' => $h->type,
+            'start_date' => $h->start_date->format('Y-m-d'),
+            'end_date' => $h->end_date->format('Y-m-d'),
+            'days' => $h->start_date->diffInDays($h->end_date) + 1,
+            'is_recurring' => $h->is_recurring,
+            'memo' => $h->memo,
+            'created_at' => $h->created_at?->toIso8601String(),
+            'updated_at' => $h->updated_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 등록
+     */
+    public function store(array $data): array
+    {
+        $tenantId = $this->tenantId();
+
+        $exists = Holiday::forTenant($tenantId)
+            ->where('start_date', $data['start_date'])
+            ->where('end_date', $data['end_date'])
+            ->where('name', $data['name'])
+            ->exists();
+
+        if ($exists) {
+            throw new HttpException(422, __('error.duplicate'));
+        }
+
+        $holiday = Holiday::create([
+            'tenant_id' => $tenantId,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'name' => $data['name'],
+            'type' => $data['type'] ?? 'public_holiday',
+            'is_recurring' => $data['is_recurring'] ?? false,
+            'memo' => $data['memo'] ?? null,
+            'created_by' => $this->apiUserId(),
+        ]);
+
+        return $this->show($holiday->id);
+    }
+
+    /**
+     * 수정
+     */
+    public function update(int $id, array $data): array
+    {
+        $holiday = Holiday::forTenant($this->tenantId())->findOrFail($id);
+
+        $holiday->update([
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'name' => $data['name'],
+            'type' => $data['type'],
+            'is_recurring' => $data['is_recurring'] ?? false,
+            'memo' => $data['memo'] ?? null,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return $this->show($id);
+    }
+
+    /**
+     * 삭제
+     */
+    public function delete(int $id): void
+    {
+        $holiday = Holiday::forTenant($this->tenantId())->findOrFail($id);
+        $holiday->delete();
+    }
+
+    /**
+     * 대량 등록
+     */
+    public function bulkStore(array $schedules): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+        $count = 0;
+        $skipped = 0;
+
+        foreach ($schedules as $item) {
+            $exists = Holiday::forTenant($tenantId)
+                ->where('start_date', $item['start_date'])
+                ->where('end_date', $item['end_date'])
+                ->where('name', $item['name'])
+                ->exists();
+
+            if ($exists) {
+                $skipped++;
+
+                continue;
+            }
+
+            Holiday::create([
+                'tenant_id' => $tenantId,
+                'start_date' => $item['start_date'],
+                'end_date' => $item['end_date'],
+                'name' => $item['name'],
+                'type' => $item['type'] ?? 'public_holiday',
+                'is_recurring' => $item['is_recurring'] ?? false,
+                'memo' => $item['memo'] ?? null,
+                'created_by' => $userId,
+            ]);
+            $count++;
+        }
+
+        return [
+            'created' => $count,
+            'skipped' => $skipped,
+        ];
+    }
+}
diff --git a/routes/api/v1/hr.php b/routes/api/v1/hr.php
index 4bcf9cf..0353a7e 100644
--- a/routes/api/v1/hr.php
+++ b/routes/api/v1/hr.php
@@ -16,6 +16,7 @@
 use App\Http\Controllers\Api\V1\ApprovalFormController;
 use App\Http\Controllers\Api\V1\ApprovalLineController;
 use App\Http\Controllers\Api\V1\AttendanceController;
+use App\Http\Controllers\Api\V1\CalendarScheduleController;
 use App\Http\Controllers\Api\V1\Construction\ContractController;
 use App\Http\Controllers\Api\V1\Construction\HandoverReportController;
 use App\Http\Controllers\Api\V1\Construction\StructureReviewController;
@@ -213,3 +214,14 @@
         Route::delete('/{id}', [StructureReviewController::class, 'destroy'])->whereNumber('id')->name('v1.construction.structure-reviews.destroy');
     });
 });
+
+// Calendar Schedule API (달력 일정 관리)
+Route::prefix('calendar-schedules')->group(function () {
+    Route::get('', [CalendarScheduleController::class, 'index'])->name('v1.calendar-schedules.index');
+    Route::get('/stats', [CalendarScheduleController::class, 'stats'])->name('v1.calendar-schedules.stats');
+    Route::post('', [CalendarScheduleController::class, 'store'])->name('v1.calendar-schedules.store');
+    Route::post('/bulk', [CalendarScheduleController::class, 'bulkStore'])->name('v1.calendar-schedules.bulk');
+    Route::get('/{id}', [CalendarScheduleController::class, 'show'])->whereNumber('id')->name('v1.calendar-schedules.show');
+    Route::put('/{id}', [CalendarScheduleController::class, 'update'])->whereNumber('id')->name('v1.calendar-schedules.update');
+    Route::delete('/{id}', [CalendarScheduleController::class, 'destroy'])->whereNumber('id')->name('v1.calendar-schedules.destroy');
+});

From fcb377a40ce6f0fba7d266cdad506176e46280a6 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 26 Feb 2026 20:56:41 +0900
Subject: [PATCH 005/166] =?UTF-8?q?feat:=20[attendance]=20attendance=5Freq?=
 =?UTF-8?q?uests=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 근태 승인 워크플로우용 신청 테이블
- tenant_id, user_id, request_type, start_date, end_date, status 등
---
 ...00000_create_attendance_requests_table.php | 39 +++++++++++++++++++
 1 file changed, 39 insertions(+)
 create mode 100644 database/migrations/2026_02_26_100000_create_attendance_requests_table.php

diff --git a/database/migrations/2026_02_26_100000_create_attendance_requests_table.php b/database/migrations/2026_02_26_100000_create_attendance_requests_table.php
new file mode 100644
index 0000000..3a969c2
--- /dev/null
+++ b/database/migrations/2026_02_26_100000_create_attendance_requests_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('attendance_requests', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->unsignedBigInteger('user_id')->comment('신청자');
+            $table->enum('request_type', ['vacation', 'businessTrip', 'remote', 'fieldWork'])->comment('신청 유형');
+            $table->date('start_date');
+            $table->date('end_date');
+            $table->text('reason')->nullable()->comment('사유');
+            $table->enum('status', ['pending', 'approved', 'rejected'])->default('pending');
+            $table->unsignedBigInteger('approved_by')->nullable()->comment('승인자');
+            $table->timestamp('approved_at')->nullable();
+            $table->text('reject_reason')->nullable()->comment('반려 사유');
+            $table->json('json_details')->nullable()->comment('반차 구분 등 추가 정보');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->foreign('tenant_id')->references('id')->on('tenants')->cascadeOnDelete();
+            $table->foreign('user_id')->references('id')->on('users')->cascadeOnDelete();
+
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'user_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('attendance_requests');
+    }
+};

From ac7279606d8a4b11edbfc525f512858b24ec1123 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 26 Feb 2026 22:29:58 +0900
Subject: [PATCH 006/166] =?UTF-8?q?chore:=20=EC=9A=B4=EC=98=81=20=EB=B0=B0?=
 =?UTF-8?q?=ED=8F=AC=20=EC=8A=B9=EC=9D=B8=20=EB=8B=A8=EA=B3=84=20=EB=B9=84?=
 =?UTF-8?q?=ED=99=9C=EC=84=B1=ED=99=94=20(=EA=B0=9C=EB=B0=9C=20=EB=8B=A8?=
 =?UTF-8?q?=EA=B3=84)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Production Approval stage 주석처리
- 런칭 후 다시 활성화 예정
- 배포 흐름: main push → Stage → Production (승인 없이 자동)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 Jenkinsfile | 24 ++++++++++++------------
 1 file changed, 12 insertions(+), 12 deletions(-)

diff --git a/Jenkinsfile b/Jenkinsfile
index c0c7b43..3036f2a 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -53,18 +53,18 @@ pipeline {
             }
         }
 
-        // ── 운영 배포 승인 ──
-        stage('Production Approval') {
-            when { branch 'main' }
-            steps {
-                slackSend channel: '#product_deploy', color: '#FF9800', tokenCredentialId: 'slack-token',
-                    message: "🔔 *api* 운영 배포 승인 대기 중\n${env.GIT_COMMIT_MSG}\nStage API: https://stage-api.sam.it.kr\n<${env.BUILD_URL}input|승인하러 가기>"
-                timeout(time: 24, unit: 'HOURS') {
-                    input message: 'Stage 확인 후 운영 배포를 진행하시겠습니까?\nStage API: https://stage-api.sam.it.kr',
-                          ok: '운영 배포 진행'
-                }
-            }
-        }
+        // ── 운영 배포 승인 (런칭 후 활성화) ──
+        // stage('Production Approval') {
+        //     when { branch 'main' }
+        //     steps {
+        //         slackSend channel: '#product_deploy', color: '#FF9800', tokenCredentialId: 'slack-token',
+        //             message: "🔔 *api* 운영 배포 승인 대기 중\n${env.GIT_COMMIT_MSG}\nStage API: https://stage-api.sam.it.kr\n<${env.BUILD_URL}input|승인하러 가기>"
+        //         timeout(time: 24, unit: 'HOURS') {
+        //             input message: 'Stage 확인 후 운영 배포를 진행하시겠습니까?\nStage API: https://stage-api.sam.it.kr',
+        //                   ok: '운영 배포 진행'
+        //         }
+        //     }
+        // }
 
         // ── main → 운영서버 Production 배포 ──
         stage('Deploy Production') {

From 0d1d056b13519917daaf034c8151d4ff1e3aace0 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 10:06:25 +0900
Subject: [PATCH 007/166] =?UTF-8?q?feat:=20[payroll]=20payrolls=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20long=5Fterm=5Fcare=20?=
 =?UTF-8?q?=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...1_add_long_term_care_to_payrolls_table.php | 22 +++++++++++++++++++
 1 file changed, 22 insertions(+)
 create mode 100644 database/migrations/2026_02_27_100001_add_long_term_care_to_payrolls_table.php

diff --git a/database/migrations/2026_02_27_100001_add_long_term_care_to_payrolls_table.php b/database/migrations/2026_02_27_100001_add_long_term_care_to_payrolls_table.php
new file mode 100644
index 0000000..ad98f2d
--- /dev/null
+++ b/database/migrations/2026_02_27_100001_add_long_term_care_to_payrolls_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('payrolls', function (Blueprint $table) {
+            $table->decimal('long_term_care', 12, 0)->default(0)->after('health_insurance');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('payrolls', function (Blueprint $table) {
+            $table->dropColumn('long_term_care');
+        });
+    }
+};

From f53f04de65638d29793ba927a1395c15469c289f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 27 Feb 2026 10:42:15 +0900
Subject: [PATCH 008/166] =?UTF-8?q?fix:=20[cicd]=20=EB=B0=B0=ED=8F=AC=20?=
 =?UTF-8?q?=EC=8B=9C=20storage/bootstrap=20=EA=B6=8C=ED=95=9C=20=EC=84=A4?=
 =?UTF-8?q?=EC=A0=95=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- mkdir 후 www-data:webservice 소유권 + 775 권한 설정
- Stage/Production 배포 모두 적용
- 원인: PHP-FPM(www-data)이 storage 쓰기 불가 → 500 에러
---
 Jenkinsfile | 4 ++++
 1 file changed, 4 insertions(+)

diff --git a/Jenkinsfile b/Jenkinsfile
index 3036f2a..f76fef7 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -37,6 +37,8 @@ pipeline {
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             cd /home/webservice/api-stage/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
+                            sudo chown -R www-data:webservice storage bootstrap/cache &&
+                            sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api-stage/shared/.env .env &&
                             ln -sfn /home/webservice/api-stage/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
@@ -81,6 +83,8 @@ pipeline {
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             cd /home/webservice/api/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
+                            sudo chown -R www-data:webservice storage bootstrap/cache &&
+                            sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api/shared/.env .env &&
                             ln -sfn /home/webservice/api/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&

From c94bef1dae7fcaf6a842c836ae4a7dd46d6d6d26 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 13:46:42 +0900
Subject: [PATCH 009/166] =?UTF-8?q?feat:=20[hr]=20=EC=82=AC=EC=97=85?=
 =?UTF-8?q?=EC=86=8C=EB=93=9D=EC=9E=90=EA=B4=80=EB=A6=AC=20worker=5Ftype?=
 =?UTF-8?q?=20=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- tenant_user_profiles 테이블에 worker_type 컬럼 추가 (employee/business_income)
- TenantUserProfile 모델 fillable에 worker_type 추가
---
 app/Models/Tenants/TenantUserProfile.php      |  1 +
 ...ker_type_to_tenant_user_profiles_table.php | 25 +++++++++++++++++++
 2 files changed, 26 insertions(+)
 create mode 100644 database/migrations/2026_02_27_000000_add_worker_type_to_tenant_user_profiles_table.php

diff --git a/app/Models/Tenants/TenantUserProfile.php b/app/Models/Tenants/TenantUserProfile.php
index 4d4763b..12f20c2 100644
--- a/app/Models/Tenants/TenantUserProfile.php
+++ b/app/Models/Tenants/TenantUserProfile.php
@@ -44,6 +44,7 @@ class TenantUserProfile extends Model
         'employee_status',
         'manager_user_id',
         'json_extra',
+        'worker_type',
         'profile_photo_path',
         'display_name',
     ];
diff --git a/database/migrations/2026_02_27_000000_add_worker_type_to_tenant_user_profiles_table.php b/database/migrations/2026_02_27_000000_add_worker_type_to_tenant_user_profiles_table.php
new file mode 100644
index 0000000..6f8a31e
--- /dev/null
+++ b/database/migrations/2026_02_27_000000_add_worker_type_to_tenant_user_profiles_table.php
@@ -0,0 +1,25 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('tenant_user_profiles', function (Blueprint $table) {
+            $table->string('worker_type', 20)->default('employee')->after('employee_status')
+                ->comment('근로자유형: employee(사원), business_income(사업소득자)');
+            $table->index(['tenant_id', 'worker_type'], 'idx_tenant_worker_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('tenant_user_profiles', function (Blueprint $table) {
+            $table->dropIndex('idx_tenant_worker_type');
+            $table->dropColumn('worker_type');
+        });
+    }
+};

From dd11f780b4c26f1256e86a306689546c3a7b1993 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 13:58:39 +0900
Subject: [PATCH 010/166] =?UTF-8?q?feat:=20[payroll]=20=EA=B7=BC=EB=A1=9C?=
 =?UTF-8?q?=EC=86=8C=EB=93=9D=EC=84=B8=20=EA=B0=84=EC=9D=B4=EC=84=B8?=
 =?UTF-8?q?=EC=95=A1=ED=91=9C=20DB=20=ED=85=8C=EC=9D=B4=EB=B8=94=20?=
 =?UTF-8?q?=EB=B0=8F=20=EC=8B=9C=EB=8D=94=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- income_tax_brackets 테이블 마이그레이션 생성
- 2024년 국세청 간이세액표 데이터 시더 (7,117건)
- salary_from/salary_to(천원), family_count(1~11), tax_amount(원)
---
 ...00000_create_income_tax_brackets_table.php | 28 +++++++++++
 database/seeders/IncomeTaxBracketSeeder.php   | 47 +++++++++++++++++++
 database/seeders/data/income_tax_2024.json    |  1 +
 3 files changed, 76 insertions(+)
 create mode 100644 database/migrations/2026_02_27_200000_create_income_tax_brackets_table.php
 create mode 100644 database/seeders/IncomeTaxBracketSeeder.php
 create mode 100644 database/seeders/data/income_tax_2024.json

diff --git a/database/migrations/2026_02_27_200000_create_income_tax_brackets_table.php b/database/migrations/2026_02_27_200000_create_income_tax_brackets_table.php
new file mode 100644
index 0000000..9ea4f84
--- /dev/null
+++ b/database/migrations/2026_02_27_200000_create_income_tax_brackets_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('income_tax_brackets', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedSmallInteger('tax_year')->comment('적용 연도 (예: 2024)');
+            $table->unsignedInteger('salary_from')->comment('구간 하한 (천원 단위)');
+            $table->unsignedInteger('salary_to')->comment('구간 상한 (천원 단위)');
+            $table->unsignedTinyInteger('family_count')->comment('공제대상가족수 (1~11)');
+            $table->unsignedInteger('tax_amount')->comment('세액 (원)');
+            $table->timestamps();
+
+            $table->index(['tax_year', 'salary_from', 'salary_to', 'family_count'], 'itb_lookup_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('income_tax_brackets');
+    }
+};
diff --git a/database/seeders/IncomeTaxBracketSeeder.php b/database/seeders/IncomeTaxBracketSeeder.php
new file mode 100644
index 0000000..6e1b42b
--- /dev/null
+++ b/database/seeders/IncomeTaxBracketSeeder.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class IncomeTaxBracketSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $taxYear = 2024;
+
+        // 기존 해당 연도 데이터 삭제 후 재생성
+        DB::table('income_tax_brackets')->where('tax_year', $taxYear)->delete();
+
+        // JSON 데이터 로드 (format: [[salary_from, salary_to, [tax1..tax11]], ...])
+        $jsonPath = database_path('seeders/data/income_tax_2024.json');
+        $data = json_decode(file_get_contents($jsonPath), true);
+
+        $records = [];
+        $now = now();
+
+        foreach ($data as $row) {
+            [$salaryFrom, $salaryTo, $taxes] = $row;
+
+            for ($fc = 1; $fc <= 11; $fc++) {
+                $records[] = [
+                    'tax_year' => $taxYear,
+                    'salary_from' => $salaryFrom,
+                    'salary_to' => $salaryTo,
+                    'family_count' => $fc,
+                    'tax_amount' => $taxes[$fc - 1],
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ];
+            }
+        }
+
+        // 500건씩 청크 삽입
+        foreach (array_chunk($records, 500) as $chunk) {
+            DB::table('income_tax_brackets')->insert($chunk);
+        }
+
+        $this->command->info("Income tax brackets seeded: {$taxYear}년 ".count($records).'건');
+    }
+}
diff --git a/database/seeders/data/income_tax_2024.json b/database/seeders/data/income_tax_2024.json
new file mode 100644
index 0000000..f9ba489
--- /dev/null
+++ b/database/seeders/data/income_tax_2024.json
@@ -0,0 +1 @@
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\ No newline at end of file

From 75408d925f897b10e17eaacb9ffe41927e04ccff Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 16:28:57 +0900
Subject: [PATCH 011/166] =?UTF-8?q?feat:=20[esign]=20esign=5Fcontracts=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20completion=5Ftemplate=5F?=
 =?UTF-8?q?name=20=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 완료 알림톡 템플릿명을 저장하기 위한 nullable string 컬럼
---
 ...completion_template_to_esign_contracts.php | 23 +++++++++++++++++++
 1 file changed, 23 insertions(+)
 create mode 100644 database/migrations/2026_02_27_120000_add_completion_template_to_esign_contracts.php

diff --git a/database/migrations/2026_02_27_120000_add_completion_template_to_esign_contracts.php b/database/migrations/2026_02_27_120000_add_completion_template_to_esign_contracts.php
new file mode 100644
index 0000000..14bae8b
--- /dev/null
+++ b/database/migrations/2026_02_27_120000_add_completion_template_to_esign_contracts.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('esign_contracts', function (Blueprint $table) {
+            $table->string('completion_template_name', 100)->nullable()->after('sms_fallback')
+                ->comment('완료 알림톡 템플릿명');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('esign_contracts', function (Blueprint $table) {
+            $table->dropColumn('completion_template_name');
+        });
+    }
+};

From ff8b37670e38d7ab7eda1be1c98b706c4393d8b8 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 20:21:59 +0900
Subject: [PATCH 012/166] =?UTF-8?q?feat:=20[hr]=20=EC=82=AC=EC=97=85?=
 =?UTF-8?q?=EC=86=8C=EB=93=9D=EC=9E=90=20=EC=9E=84=EA=B8=88=EB=8C=80?=
 =?UTF-8?q?=EC=9E=A5=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- business_income_payments 테이블 생성
- 소득세(3%)/지방소득세(0.3%) 고정세율 구조
- (tenant_id, user_id, pay_year, pay_month) 유니크 제약
---
 ..._create_business_income_payments_table.php | 44 +++++++++++++++++++
 1 file changed, 44 insertions(+)
 create mode 100644 database/migrations/2026_02_27_300000_create_business_income_payments_table.php

diff --git a/database/migrations/2026_02_27_300000_create_business_income_payments_table.php b/database/migrations/2026_02_27_300000_create_business_income_payments_table.php
new file mode 100644
index 0000000..0319293
--- /dev/null
+++ b/database/migrations/2026_02_27_300000_create_business_income_payments_table.php
@@ -0,0 +1,44 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('business_income_payments', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained('tenants')->comment('테넌트');
+            $table->foreignId('user_id')->constrained('users')->comment('사업소득자 사용자');
+            $table->unsignedSmallInteger('pay_year')->comment('급여 연도');
+            $table->unsignedTinyInteger('pay_month')->comment('급여 월 (1-12)');
+            $table->string('service_content', 200)->nullable()->comment('용역내용');
+            $table->decimal('gross_amount', 15, 0)->default(0)->comment('지급총액');
+            $table->decimal('income_tax', 15, 0)->default(0)->comment('소득세 (3%)');
+            $table->decimal('local_income_tax', 15, 0)->default(0)->comment('지방소득세 (0.3%)');
+            $table->decimal('total_deductions', 15, 0)->default(0)->comment('공제합계');
+            $table->decimal('net_amount', 15, 0)->default(0)->comment('실지급액');
+            $table->date('payment_date')->nullable()->comment('지급일자');
+            $table->text('note')->nullable()->comment('비고');
+            $table->string('status', 20)->default('draft')->comment('상태: draft/confirmed/paid');
+            $table->timestamp('confirmed_at')->nullable()->comment('확정일시');
+            $table->foreignId('confirmed_by')->nullable()->constrained('users')->comment('확정자');
+            $table->timestamp('paid_at')->nullable()->comment('지급일시');
+            $table->foreignId('created_by')->nullable()->constrained('users')->comment('생성자');
+            $table->foreignId('updated_by')->nullable()->constrained('users')->comment('수정자');
+            $table->foreignId('deleted_by')->nullable()->constrained('users')->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'user_id', 'pay_year', 'pay_month'], 'bip_tenant_user_period_unique');
+            $table->index(['tenant_id', 'pay_year', 'pay_month'], 'bip_tenant_period_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('business_income_payments');
+    }
+};

From 9e84fa04a6cbddb79f3eab3606650e05b465e286 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 27 Feb 2026 12:26:25 +0900
Subject: [PATCH 013/166] =?UTF-8?q?fix:=20[production]=20product=5Fcode=20?=
 =?UTF-8?q?=EC=A0=84=ED=8C=8C=20=EB=B2=84=EA=B7=B8=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- OrderService::createProductionOrder에 product_code/product_name 추가
- WorkOrderService::store 수주복사 경로에 product_code/product_name 추가
- order_nodes.options → work_order_items.options 전파 누락 해결
---
 app/Services/OrderService.php     | 2 ++
 app/Services/WorkOrderService.php | 2 ++
 2 files changed, 4 insertions(+)

diff --git a/app/Services/OrderService.php b/app/Services/OrderService.php
index 98b35d1..ab63e6f 100644
--- a/app/Services/OrderService.php
+++ b/app/Services/OrderService.php
@@ -1410,6 +1410,8 @@ public function createProductionOrder(int $orderId, array $data)
                     $woItemOptions = array_filter([
                         'floor' => $orderItem->floor_code,
                         'code' => $orderItem->symbol_code,
+                        'product_code' => ! empty($nodeOptions['product_code']) ? $nodeOptions['product_code'] : null,
+                        'product_name' => ! empty($nodeOptions['product_name']) ? $nodeOptions['product_name'] : null,
                         'width' => $woWidth,
                         'height' => $woHeight,
                         'cutting_info' => $nodeOptions['cutting_info'] ?? null,
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index 3311d68..13e519b 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -285,6 +285,8 @@ public function store(array $data)
                         $options = array_filter([
                             'floor' => $orderItem->floor_code,
                             'code' => $orderItem->symbol_code,
+                            'product_code' => ! empty($nodeOptions['product_code']) ? $nodeOptions['product_code'] : null,
+                            'product_name' => ! empty($nodeOptions['product_name']) ? $nodeOptions['product_name'] : null,
                             'width' => $nodeOptions['width'] ?? $nodeOptions['open_width'] ?? null,
                             'height' => $nodeOptions['height'] ?? $nodeOptions['open_height'] ?? null,
                             'cutting_info' => $nodeOptions['cutting_info'] ?? null,

From e6c02292d22d7438d4aa96a6ce9c941d743c1585 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 27 Feb 2026 15:59:02 +0900
Subject: [PATCH 014/166] =?UTF-8?q?feat:=20[quote/quality]=20Phase=202B=20?=
 =?UTF-8?q?=EA=B2=AC=EC=A0=81=20product=5Fcode=20=EC=9E=90=EB=8F=99?=
 =?UTF-8?q?=EC=B6=94=EC=B6=9C=20+=20inspections=20work=5Forder=5Fid=20FK?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- QuoteService: extractProductCodeFromInputs() 추가, store/update에서 자동 추출
- BackfillQuoteProductCodeCommand: 기존 quotes 25건 product_code 보정
- inspections 테이블에 work_order_id FK 마이그레이션 (nullable, nullOnDelete)
- Inspection↔WorkOrder 양방향 관계 추가
- InspectionService: store/show/index에 work_order_id 처리 + transformToFrontend
- InspectionStoreRequest: work_order_id 검증 규칙 추가
---
 .../BackfillQuoteProductCodeCommand.php       | 54 +++++++++++++++++++
 .../Inspection/InspectionStoreRequest.php     |  1 +
 app/Models/Production/WorkOrder.php           |  9 ++++
 app/Models/Qualitys/Inspection.php            | 11 ++++
 app/Services/InspectionService.php            | 13 +++--
 app/Services/Quote/QuoteService.php           | 20 ++++++-
 ...add_work_order_id_to_inspections_table.php | 34 ++++++++++++
 7 files changed, 135 insertions(+), 7 deletions(-)
 create mode 100644 app/Console/Commands/BackfillQuoteProductCodeCommand.php
 create mode 100644 database/migrations/2026_02_27_000001_add_work_order_id_to_inspections_table.php

diff --git a/app/Console/Commands/BackfillQuoteProductCodeCommand.php b/app/Console/Commands/BackfillQuoteProductCodeCommand.php
new file mode 100644
index 0000000..4550ca9
--- /dev/null
+++ b/app/Console/Commands/BackfillQuoteProductCodeCommand.php
@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Quote\Quote;
+use Illuminate\Console\Command;
+
+class BackfillQuoteProductCodeCommand extends Command
+{
+    protected $signature = 'data:backfill-quote-product-code {--dry-run : 실제 저장하지 않고 결과만 출력}';
+
+    protected $description = 'quotes.product_code가 비어있는 레코드에 calculation_inputs.items[0].productCode 값 보정';
+
+    public function handle(): int
+    {
+        $dryRun = $this->option('dry-run');
+
+        $quotes = Quote::whereNull('product_code')
+            ->whereNotNull('calculation_inputs')
+            ->get();
+
+        $this->info("대상: {$quotes->count()}건".($dryRun ? ' (dry-run)' : ''));
+
+        $updated = 0;
+        $skipped = 0;
+
+        foreach ($quotes as $quote) {
+            $inputs = $quote->calculation_inputs;
+            if (! is_array($inputs)) {
+                $inputs = json_decode($inputs, true);
+            }
+
+            $productCode = $inputs['items'][0]['productCode'] ?? null;
+
+            if (! $productCode) {
+                $skipped++;
+                $this->line("  SKIP #{$quote->id} ({$quote->quote_number}) — productCode 없음");
+
+                continue;
+            }
+
+            if (! $dryRun) {
+                $quote->update(['product_code' => $productCode]);
+            }
+
+            $updated++;
+            $this->line('  '.($dryRun ? 'WOULD ' : '')."UPDATE #{$quote->id} ({$quote->quote_number}) → {$productCode}");
+        }
+
+        $this->info("완료: 보정 {$updated}건, 스킵 {$skipped}건");
+
+        return self::SUCCESS;
+    }
+}
diff --git a/app/Http/Requests/Inspection/InspectionStoreRequest.php b/app/Http/Requests/Inspection/InspectionStoreRequest.php
index 56e38c1..9d92a4f 100644
--- a/app/Http/Requests/Inspection/InspectionStoreRequest.php
+++ b/app/Http/Requests/Inspection/InspectionStoreRequest.php
@@ -22,6 +22,7 @@ public function rules(): array
                 Inspection::TYPE_FQC,
             ])],
             'lot_no' => ['required', 'string', 'max:50'],
+            'work_order_id' => ['nullable', 'integer', 'exists:work_orders,id'],
             'item_name' => ['nullable', 'string', 'max:200'],
             'process_name' => ['nullable', 'string', 'max:100'],
             'quantity' => ['nullable', 'numeric', 'min:0'],
diff --git a/app/Models/Production/WorkOrder.php b/app/Models/Production/WorkOrder.php
index 4715845..0aff877 100644
--- a/app/Models/Production/WorkOrder.php
+++ b/app/Models/Production/WorkOrder.php
@@ -6,6 +6,7 @@
 use App\Models\Members\User;
 use App\Models\Orders\Order;
 use App\Models\Process;
+use App\Models\Qualitys\Inspection;
 use App\Models\Tenants\Department;
 use App\Models\Tenants\Shipment;
 use App\Traits\Auditable;
@@ -234,6 +235,14 @@ public function shipments(): HasMany
         return $this->hasMany(Shipment::class);
     }
 
+    /**
+     * 품질검사 (IQC/PQC/FQC)
+     */
+    public function inspections(): HasMany
+    {
+        return $this->hasMany(Inspection::class);
+    }
+
     /**
      * 생성자
      */
diff --git a/app/Models/Qualitys/Inspection.php b/app/Models/Qualitys/Inspection.php
index f6453b3..fd4b6a2 100644
--- a/app/Models/Qualitys/Inspection.php
+++ b/app/Models/Qualitys/Inspection.php
@@ -4,6 +4,7 @@
 
 use App\Models\Items\Item;
 use App\Models\Members\User;
+use App\Models\Production\WorkOrder;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Casts\Attribute;
@@ -23,6 +24,7 @@
  * @property string|null $inspection_date 검사일
  * @property int|null $item_id 품목 ID
  * @property string $lot_no LOT번호
+ * @property int|null $work_order_id 작업지시 ID (PQC/FQC용)
  * @property int|null $inspector_id 검사자 ID
  * @property array|null $meta 메타정보 (process_name, quantity, unit 등)
  * @property array|null $items 검사항목 배열
@@ -47,6 +49,7 @@ class Inspection extends Model
         'inspection_date',
         'item_id',
         'lot_no',
+        'work_order_id',
         'inspector_id',
         'meta',
         'items',
@@ -92,6 +95,14 @@ class Inspection extends Model
 
     // ===== Relationships =====
 
+    /**
+     * 작업지시 (PQC/FQC용)
+     */
+    public function workOrder()
+    {
+        return $this->belongsTo(WorkOrder::class);
+    }
+
     /**
      * 품목
      */
diff --git a/app/Services/InspectionService.php b/app/Services/InspectionService.php
index dcc5e38..2964758 100644
--- a/app/Services/InspectionService.php
+++ b/app/Services/InspectionService.php
@@ -33,7 +33,7 @@ public function index(array $params)
 
         $query = Inspection::query()
             ->where('tenant_id', $tenantId)
-            ->with(['inspector:id,name', 'item:id,item_name']);
+            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no']);
 
         // 검색어 (검사번호, LOT번호)
         if ($q !== '') {
@@ -126,7 +126,7 @@ public function show(int $id)
         $tenantId = $this->tenantId();
 
         $inspection = Inspection::where('tenant_id', $tenantId)
-            ->with(['inspector:id,name', 'item:id,item_name'])
+            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no'])
             ->find($id);
 
         if (! $inspection) {
@@ -183,6 +183,7 @@ public function store(array $data)
                 'inspection_type' => $data['inspection_type'],
                 'request_date' => $data['request_date'] ?? now()->toDateString(),
                 'lot_no' => $data['lot_no'],
+                'work_order_id' => $data['work_order_id'] ?? null,
                 'inspector_id' => $data['inspector_id'] ?? null,
                 'meta' => $meta,
                 'items' => $items,
@@ -200,7 +201,7 @@ public function store(array $data)
                 $inspection->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
@@ -277,7 +278,7 @@ public function update(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
@@ -360,7 +361,7 @@ public function complete(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
@@ -380,6 +381,8 @@ private function transformToFrontend(Inspection $inspection): array
             'inspection_date' => $inspection->inspection_date?->format('Y-m-d'),
             'item_name' => $inspection->item?->item_name ?? ($meta['item_name'] ?? null),
             'lot_no' => $inspection->lot_no,
+            'work_order_id' => $inspection->work_order_id,
+            'work_order_no' => $inspection->workOrder?->work_order_no,
             'process_name' => $meta['process_name'] ?? null,
             'quantity' => $meta['quantity'] ?? null,
             'unit' => $meta['unit'] ?? null,
diff --git a/app/Services/Quote/QuoteService.php b/app/Services/Quote/QuoteService.php
index 34e05e0..b42cc01 100644
--- a/app/Services/Quote/QuoteService.php
+++ b/app/Services/Quote/QuoteService.php
@@ -321,7 +321,7 @@ public function store(array $data): Quote
                 // 제품 정보
                 'product_category' => $data['product_category'] ?? Quote::CATEGORY_SCREEN,
                 'product_id' => $data['product_id'] ?? null,
-                'product_code' => $data['product_code'] ?? null,
+                'product_code' => $data['product_code'] ?? $this->extractProductCodeFromInputs($data),
                 'product_name' => $data['product_name'] ?? null,
                 // 규격 정보
                 'open_size_width' => $data['open_size_width'] ?? null,
@@ -418,7 +418,7 @@ public function update(int $id, array $data): Quote
                 // 제품 정보
                 'product_category' => $data['product_category'] ?? $quote->product_category,
                 'product_id' => $data['product_id'] ?? $quote->product_id,
-                'product_code' => $data['product_code'] ?? $quote->product_code,
+                'product_code' => $data['product_code'] ?? $this->extractProductCodeFromInputs($data) ?? $quote->product_code,
                 'product_name' => $data['product_name'] ?? $quote->product_name,
                 // 규격 정보
                 'open_size_width' => $data['open_size_width'] ?? $quote->open_size_width,
@@ -799,6 +799,22 @@ private function resolveLocationIndex(QuoteItem $quoteItem, array $productItems)
         return 0;
     }
 
+    /**
+     * calculation_inputs에서 첫 번째 개소의 productCode 추출
+     * 다중 개소 시 첫 번째를 대표값으로 사용
+     */
+    private function extractProductCodeFromInputs(array $data): ?string
+    {
+        $inputs = $data['calculation_inputs'] ?? null;
+        if (! $inputs || ! is_array($inputs)) {
+            return null;
+        }
+
+        $items = $inputs['items'] ?? [];
+
+        return $items[0]['productCode'] ?? null;
+    }
+
     /**
      * 수주번호 생성
      * 형식: ORD-YYMMDD-NNN (예: ORD-260105-001)
diff --git a/database/migrations/2026_02_27_000001_add_work_order_id_to_inspections_table.php b/database/migrations/2026_02_27_000001_add_work_order_id_to_inspections_table.php
new file mode 100644
index 0000000..f97f351
--- /dev/null
+++ b/database/migrations/2026_02_27_000001_add_work_order_id_to_inspections_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('inspections', function (Blueprint $table) {
+            $table->unsignedBigInteger('work_order_id')
+                ->nullable()
+                ->after('lot_no')
+                ->comment('작업지시 ID (PQC/FQC용)');
+
+            $table->foreign('work_order_id')
+                ->references('id')
+                ->on('work_orders')
+                ->nullOnDelete();
+
+            $table->index('work_order_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('inspections', function (Blueprint $table) {
+            $table->dropForeign(['work_order_id']);
+            $table->dropIndex(['work_order_id']);
+            $table->dropColumn('work_order_id');
+        });
+    }
+};

From f970b6bf4b649532f7a17d77ecae1deaaed53008 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 27 Feb 2026 16:36:32 +0900
Subject: [PATCH 015/166] =?UTF-8?q?feat:=20[inspection]=20Phase=203=20?=
 =?UTF-8?q?=EC=A0=88=EA=B3=A1=20=EA=B2=80=EC=82=AC=20=EB=8F=99=EC=A0=81=20?=
 =?UTF-8?q?=EA=B5=AC=ED=98=84=20=E2=80=94=20inspection-config=20API=20+=20?=
 =?UTF-8?q?=ED=8A=B8=EB=9E=9C=EC=9E=AD=EC=85=98=20=EB=B3=B4=EA=B0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- inspection-config API 신규: GET /work-orders/{id}/inspection-config
  - 공정 자동 판별 (resolveInspectionProcessType)
  - bending_info 기반 구성품 목록 + gap_points 반환
  - BENDING_GAP_PROFILES 상수 (6개 구성품 간격 기준치)
- createInspectionDocument 트랜잭션 보강
  - DB::transaction() + lockForUpdate() 적용
  - 동시 생성 race condition 방지

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/WorkOrderController.php            |  10 +
 app/Services/WorkOrderService.php             | 318 ++++++++++++++----
 routes/api/v1/production.php                  |   1 +
 3 files changed, 263 insertions(+), 66 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/WorkOrderController.php b/app/Http/Controllers/Api/V1/WorkOrderController.php
index a093065..61828a4 100644
--- a/app/Http/Controllers/Api/V1/WorkOrderController.php
+++ b/app/Http/Controllers/Api/V1/WorkOrderController.php
@@ -230,6 +230,16 @@ public function inspectionReport(int $id)
         }, __('message.work_order.fetched'));
     }
 
+    /**
+     * 작업지시 검사 설정 조회 (공정 자동 판별 + 구성품 목록)
+     */
+    public function inspectionConfig(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getInspectionConfig($id);
+        }, __('message.work_order.fetched'));
+    }
+
     /**
      * 작업지시의 검사용 문서 템플릿 조회
      */
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index 13e519b..d727b5c 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -5,6 +5,7 @@
 use App\Models\Documents\Document;
 use App\Models\Documents\DocumentTemplate;
 use App\Models\Orders\Order;
+use App\Models\Process;
 use App\Models\Production\WorkOrder;
 use App\Models\Production\WorkOrderAssignee;
 use App\Models\Production\WorkOrderBendingDetail;
@@ -1949,6 +1950,186 @@ public function getInspectionData(int $workOrderId, array $params = []): array
         ];
     }
 
+    // ──────────────────────────────────────────────────────────────
+    // 검사 설정 (inspection-config)
+    // ──────────────────────────────────────────────────────────────
+
+    /**
+     * 절곡 검사 기준 간격 프로파일 (단면 치수 공학 사양)
+     * 향후 DB 테이블 또는 테넌트 설정으로 이관 가능
+     */
+    private const BENDING_GAP_PROFILES = [
+        'guide_rail_wall' => [
+            'name' => '가이드레일 벽면',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '30'],
+                ['point' => '(2)', 'design_value' => '78'],
+                ['point' => '(3)', 'design_value' => '25'],
+                ['point' => '(4)', 'design_value' => '45'],
+            ],
+        ],
+        'guide_rail_side' => [
+            'name' => '가이드레일 측면',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '28'],
+                ['point' => '(2)', 'design_value' => '75'],
+                ['point' => '(3)', 'design_value' => '42'],
+                ['point' => '(4)', 'design_value' => '38'],
+                ['point' => '(5)', 'design_value' => '32'],
+            ],
+        ],
+        'bottom_bar' => [
+            'name' => '하단마감재',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '60'],
+            ],
+        ],
+        'case_box' => [
+            'name' => '케이스',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '550'],
+                ['point' => '(2)', 'design_value' => '50'],
+                ['point' => '(3)', 'design_value' => '385'],
+                ['point' => '(4)', 'design_value' => '50'],
+                ['point' => '(5)', 'design_value' => '410'],
+            ],
+        ],
+        'smoke_w50' => [
+            'name' => '연기차단재 W50',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '50'],
+                ['point' => '(2)', 'design_value' => '12'],
+            ],
+        ],
+        'smoke_w80' => [
+            'name' => '연기차단재 W80',
+            'gap_points' => [
+                ['point' => '(1)', 'design_value' => '80'],
+                ['point' => '(2)', 'design_value' => '12'],
+            ],
+        ],
+    ];
+
+    /**
+     * 작업지시의 검사 설정 조회 (공정 자동 판별 + 구성품 목록)
+     *
+     * 절곡 공정: bending_info 기반으로 검사 대상 구성품 + 간격 기준치 반환
+     * 기타 공정: items 빈 배열 (스크린/슬랫은 별도 구성품 없음)
+     */
+    public function getInspectionConfig(int $workOrderId): array
+    {
+        $workOrder = WorkOrder::where('tenant_id', $this->tenantId())
+            ->with(['process', 'items' => fn ($q) => $q->orderBy('sort_order')])
+            ->findOrFail($workOrderId);
+
+        $process = $workOrder->process;
+        $processType = $this->resolveInspectionProcessType($process);
+
+        $firstItem = $workOrder->items->first();
+        $productCode = $firstItem?->options['product_code'] ?? null;
+        $templateId = $process?->document_template_id;
+
+        $items = [];
+        if ($processType === 'bending') {
+            $items = $this->buildBendingInspectionItems($firstItem);
+        }
+
+        return [
+            'work_order_id' => $workOrder->id,
+            'process_type' => $processType,
+            'product_code' => $productCode,
+            'template_id' => $templateId,
+            'items' => $items,
+        ];
+    }
+
+    /**
+     * 공정명 → 검사 공정 타입 변환
+     */
+    private function resolveInspectionProcessType(?Process $process): string
+    {
+        if (! $process) {
+            return 'unknown';
+        }
+
+        return match ($process->process_name) {
+            '스크린' => 'screen',
+            '슬랫' => 'slat',
+            '절곡' => 'bending',
+            default => strtolower($process->process_code ?? 'unknown'),
+        };
+    }
+
+    /**
+     * 절곡 bending_info에서 검사 대상 구성품 + 간격 기준치 빌드
+     */
+    private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
+    {
+        if (! $firstItem) {
+            return [];
+        }
+
+        $bendingInfo = $firstItem->options['bending_info'] ?? null;
+        $items = [];
+
+        // 가이드레일 벽면 (벽면형 또는 혼합형)
+        $guideRail = $bendingInfo['guideRail'] ?? null;
+        $hasWall = ! $bendingInfo || ($guideRail && ($guideRail['wall'] ?? false));
+        $hasSide = $guideRail && ($guideRail['side'] ?? false);
+
+        if ($hasWall) {
+            $profile = self::BENDING_GAP_PROFILES['guide_rail_wall'];
+            $items[] = [
+                'id' => 'guide_rail_wall',
+                'name' => $profile['name'],
+                'gap_points' => $profile['gap_points'],
+            ];
+        }
+
+        if ($hasSide) {
+            $profile = self::BENDING_GAP_PROFILES['guide_rail_side'];
+            $items[] = [
+                'id' => 'guide_rail_side',
+                'name' => $profile['name'],
+                'gap_points' => $profile['gap_points'],
+            ];
+        }
+
+        // 하단마감재 (항상 포함)
+        $profile = self::BENDING_GAP_PROFILES['bottom_bar'];
+        $items[] = [
+            'id' => 'bottom_bar',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 케이스 (항상 포함)
+        $profile = self::BENDING_GAP_PROFILES['case_box'];
+        $items[] = [
+            'id' => 'case_box',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 연기차단재 W50 (항상 포함)
+        $profile = self::BENDING_GAP_PROFILES['smoke_w50'];
+        $items[] = [
+            'id' => 'smoke_w50',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 연기차단재 W80 (항상 포함)
+        $profile = self::BENDING_GAP_PROFILES['smoke_w80'];
+        $items[] = [
+            'id' => 'smoke_w80',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        return $items;
+    }
+
     // ──────────────────────────────────────────────────────────────
     // 검사 문서 템플릿 연동
     // ──────────────────────────────────────────────────────────────
@@ -2096,80 +2277,85 @@ public function createInspectionDocument(int $workOrderId, array $inspectionData
             throw new BadRequestHttpException(__('error.work_order.no_inspection_template'));
         }
 
-        $documentService = app(DocumentService::class);
+        return DB::transaction(function () use ($workOrder, $workOrderId, $tenantId, $templateId, $inspectionData) {
+            // 동시 생성 방지: 동일 작업지시에 대한 락
+            $workOrder->lockForUpdate();
 
-        // 기존 DRAFT/REJECTED 문서가 있으면 update
-        $existingDocument = Document::query()
-            ->where('tenant_id', $tenantId)
-            ->where('template_id', $templateId)
-            ->where('linkable_type', 'work_order')
-            ->where('linkable_id', $workOrderId)
-            ->whereIn('status', [Document::STATUS_DRAFT, Document::STATUS_REJECTED])
-            ->latest()
-            ->first();
+            $documentService = app(DocumentService::class);
 
-        // ★ 원본 기반 동기화: work_order_items.options.inspection_data에서 전체 수집
-        $rawItems = [];
-        foreach ($workOrder->items as $item) {
-            $inspData = $item->getInspectionData();
-            if ($inspData) {
-                $rawItems[] = $inspData;
+            // 기존 DRAFT/REJECTED 문서가 있으면 update
+            $existingDocument = Document::query()
+                ->where('tenant_id', $tenantId)
+                ->where('template_id', $templateId)
+                ->where('linkable_type', 'work_order')
+                ->where('linkable_id', $workOrderId)
+                ->whereIn('status', [Document::STATUS_DRAFT, Document::STATUS_REJECTED])
+                ->latest()
+                ->first();
+
+            // ★ 원본 기반 동기화: work_order_items.options.inspection_data에서 전체 수집
+            $rawItems = [];
+            foreach ($workOrder->items as $item) {
+                $inspData = $item->getInspectionData();
+                if ($inspData) {
+                    $rawItems[] = $inspData;
+                }
             }
-        }
 
-        $documentDataRecords = $this->transformInspectionDataToDocumentRecords($rawItems, $templateId);
+            $documentDataRecords = $this->transformInspectionDataToDocumentRecords($rawItems, $templateId);
 
-        // 기존 문서의 기본필드(bf_*) 보존
-        if ($existingDocument) {
-            $existingBasicFields = $existingDocument->data()
-                ->whereNull('section_id')
-                ->where('field_key', 'LIKE', 'bf_%')
-                ->get()
-                ->map(fn ($d) => [
-                    'section_id' => null,
-                    'column_id' => null,
-                    'row_index' => $d->row_index,
-                    'field_key' => $d->field_key,
-                    'field_value' => $d->field_value,
-                ])
-                ->toArray();
+            // 기존 문서의 기본필드(bf_*) 보존
+            if ($existingDocument) {
+                $existingBasicFields = $existingDocument->data()
+                    ->whereNull('section_id')
+                    ->where('field_key', 'LIKE', 'bf_%')
+                    ->get()
+                    ->map(fn ($d) => [
+                        'section_id' => null,
+                        'column_id' => null,
+                        'row_index' => $d->row_index,
+                        'field_key' => $d->field_key,
+                        'field_value' => $d->field_value,
+                    ])
+                    ->toArray();
 
-            $document = $documentService->update($existingDocument->id, [
-                'title' => $inspectionData['title'] ?? $existingDocument->title,
-                'data' => array_merge($existingBasicFields, $documentDataRecords),
-            ]);
+                $document = $documentService->update($existingDocument->id, [
+                    'title' => $inspectionData['title'] ?? $existingDocument->title,
+                    'data' => array_merge($existingBasicFields, $documentDataRecords),
+                ]);
 
-            $action = 'inspection_document_updated';
-        } else {
-            $documentData = [
-                'template_id' => $templateId,
-                'title' => $inspectionData['title'] ?? "중간검사성적서 - {$workOrder->work_order_no}",
-                'linkable_type' => 'work_order',
-                'linkable_id' => $workOrderId,
-                'data' => $documentDataRecords,
-                'approvers' => $inspectionData['approvers'] ?? [],
+                $action = 'inspection_document_updated';
+            } else {
+                $documentData = [
+                    'template_id' => $templateId,
+                    'title' => $inspectionData['title'] ?? "중간검사성적서 - {$workOrder->work_order_no}",
+                    'linkable_type' => 'work_order',
+                    'linkable_id' => $workOrderId,
+                    'data' => $documentDataRecords,
+                    'approvers' => $inspectionData['approvers'] ?? [],
+                ];
+
+                $document = $documentService->create($documentData);
+                $action = 'inspection_document_created';
+            }
+
+            // 감사 로그
+            $this->auditLogger->log(
+                $tenantId,
+                self::AUDIT_TARGET,
+                $workOrderId,
+                $action,
+                null,
+                ['document_id' => $document->id, 'document_no' => $document->document_no]
+            );
+
+            return [
+                'document_id' => $document->id,
+                'document_no' => $document->document_no,
+                'status' => $document->status,
+                'is_new' => $action === 'inspection_document_created',
             ];
-
-            $document = $documentService->create($documentData);
-            $action = 'inspection_document_created';
-        }
-
-        // 감사 로그
-        $this->auditLogger->log(
-            $tenantId,
-            self::AUDIT_TARGET,
-            $workOrderId,
-            $action,
-            null,
-            ['document_id' => $document->id, 'document_no' => $document->document_no]
-        );
-
-        return [
-            'document_id' => $document->id,
-            'document_no' => $document->document_no,
-            'status' => $document->status,
-            'is_new' => $action === 'inspection_document_created',
-        ];
+        });
     }
 
     /**
diff --git a/routes/api/v1/production.php b/routes/api/v1/production.php
index 0700bfa..5fac326 100644
--- a/routes/api/v1/production.php
+++ b/routes/api/v1/production.php
@@ -82,6 +82,7 @@
 
     // 중간검사 관리
     Route::post('/{id}/items/{itemId}/inspection', [WorkOrderController::class, 'storeItemInspection'])->whereNumber('id')->whereNumber('itemId')->name('v1.work-orders.items.inspection');  // 품목 검사 저장
+    Route::get('/{id}/inspection-config', [WorkOrderController::class, 'inspectionConfig'])->whereNumber('id')->name('v1.work-orders.inspection-config');                                    // 검사 설정 (공정 판별 + 구성품)
     Route::get('/{id}/inspection-data', [WorkOrderController::class, 'inspectionData'])->whereNumber('id')->name('v1.work-orders.inspection-data');                                          // 검사 데이터 조회
     Route::get('/{id}/inspection-report', [WorkOrderController::class, 'inspectionReport'])->whereNumber('id')->name('v1.work-orders.inspection-report');                                    // 검사 성적서 조회
     Route::get('/{id}/inspection-template', [WorkOrderController::class, 'inspectionTemplate'])->whereNumber('id')->name('v1.work-orders.inspection-template');                              // 검사 문서 템플릿 조회

From afc1aa72a83208088229bac7986a001ba91826f1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 27 Feb 2026 17:36:28 +0900
Subject: [PATCH 016/166] =?UTF-8?q?feat:=20[inspection]=20=EC=A0=88?=
 =?UTF-8?q?=EA=B3=A1=20=EA=B2=80=EC=82=AC=20=EB=A7=88=EA=B0=90=EC=9C=A0?=
 =?UTF-8?q?=ED=98=95(S1/S2/S3)=20=ED=94=84=EB=A1=9C=ED=8C=8C=EC=9D=BC=20?=
 =?UTF-8?q?=EB=B6=84=EB=A6=AC=20=E2=80=94=205130=20=EB=A0=88=EA=B1=B0?=
 =?UTF-8?q?=EC=8B=9C=20=EA=B8=B0=EC=A4=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- BENDING_GAP_PROFILES를 S1/S2/S3 + common 계층 구조로 재구성
  - S1(KSS01): 벽면 4pt, 측면 6pt, 하단 1pt
  - S2(KSS02): 벽면 3pt, 측면 5pt, 하단 1pt
  - S3(KWE01/KSE01+SUS): 벽면 5pt, 측면 7pt, 하단 2pt
- resolveFinishingType() 신규: product_code → 마감유형 자동 판별
- buildBendingInspectionItems()에 마감유형별 프로파일 적용
- getInspectionConfig() 응답에 finishing_type 필드 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/WorkOrderService.php | 207 ++++++++++++++++++++++--------
 1 file changed, 157 insertions(+), 50 deletions(-)

diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index d727b5c..77d6a73 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -1955,57 +1955,124 @@ public function getInspectionData(int $workOrderId, array $params = []): array
     // ──────────────────────────────────────────────────────────────
 
     /**
-     * 절곡 검사 기준 간격 프로파일 (단면 치수 공학 사양)
+     * 절곡 검사 기준 간격 프로파일 (5130 레거시 기준 S1/S2/S3 마감유형별)
+     *
+     * S1: KSS01 계열 (KQTS01 포함)
+     * S2: KSS02 계열 (EGI 마감 포함)
+     * S3: KWE01/KSE01 + SUS 별도마감
+     *
      * 향후 DB 테이블 또는 테넌트 설정으로 이관 가능
      */
     private const BENDING_GAP_PROFILES = [
-        'guide_rail_wall' => [
-            'name' => '가이드레일 벽면',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '30'],
-                ['point' => '(2)', 'design_value' => '78'],
-                ['point' => '(3)', 'design_value' => '25'],
-                ['point' => '(4)', 'design_value' => '45'],
+        'S1' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '40'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '35'],
+                    ['point' => '(5)', 'design_value' => '95'],
+                    ['point' => '(6)', 'design_value' => '90'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                ],
             ],
         ],
-        'guide_rail_side' => [
-            'name' => '가이드레일 측면',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '28'],
-                ['point' => '(2)', 'design_value' => '75'],
-                ['point' => '(3)', 'design_value' => '42'],
-                ['point' => '(4)', 'design_value' => '38'],
-                ['point' => '(5)', 'design_value' => '32'],
+        'S2' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '35'],
+                    ['point' => '(5)', 'design_value' => '95'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                ],
             ],
         ],
-        'bottom_bar' => [
-            'name' => '하단마감재',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '60'],
+        'S3' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형·별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '40'],
+                    ['point' => '(5)', 'design_value' => '34'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형·별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '80'],
+                    ['point' => '(4)', 'design_value' => '45'],
+                    ['point' => '(5)', 'design_value' => '40'],
+                    ['point' => '(6)', 'design_value' => '34'],
+                    ['point' => '(7)', 'design_value' => '74'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재(별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                    ['point' => '(2)', 'design_value' => '64'],
+                ],
             ],
         ],
-        'case_box' => [
-            'name' => '케이스',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '550'],
-                ['point' => '(2)', 'design_value' => '50'],
-                ['point' => '(3)', 'design_value' => '385'],
-                ['point' => '(4)', 'design_value' => '50'],
-                ['point' => '(5)', 'design_value' => '410'],
+        'common' => [
+            'case_box' => [
+                'name' => '케이스',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '550'],
+                    ['point' => '(2)', 'design_value' => '50'],
+                    ['point' => '(3)', 'design_value' => '385'],
+                    ['point' => '(4)', 'design_value' => '50'],
+                    ['point' => '(5)', 'design_value' => '410'],
+                ],
             ],
-        ],
-        'smoke_w50' => [
-            'name' => '연기차단재 W50',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '50'],
-                ['point' => '(2)', 'design_value' => '12'],
+            'smoke_w50' => [
+                'name' => '연기차단재 W50',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '50'],
+                    ['point' => '(2)', 'design_value' => '12'],
+                ],
             ],
-        ],
-        'smoke_w80' => [
-            'name' => '연기차단재 W80',
-            'gap_points' => [
-                ['point' => '(1)', 'design_value' => '80'],
-                ['point' => '(2)', 'design_value' => '12'],
+            'smoke_w80' => [
+                'name' => '연기차단재 W80',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '80'],
+                    ['point' => '(2)', 'design_value' => '12'],
+                ],
             ],
         ],
     ];
@@ -2030,7 +2097,9 @@ public function getInspectionConfig(int $workOrderId): array
         $templateId = $process?->document_template_id;
 
         $items = [];
+        $finishingType = null;
         if ($processType === 'bending') {
+            $finishingType = $this->resolveFinishingType($productCode);
             $items = $this->buildBendingInspectionItems($firstItem);
         }
 
@@ -2038,6 +2107,7 @@ public function getInspectionConfig(int $workOrderId): array
             'work_order_id' => $workOrder->id,
             'process_type' => $processType,
             'product_code' => $productCode,
+            'finishing_type' => $finishingType,
             'template_id' => $templateId,
             'items' => $items,
         ];
@@ -2060,8 +2130,40 @@ private function resolveInspectionProcessType(?Process $process): string
         };
     }
 
+    /**
+     * 제품코드에서 마감유형(S1/S2/S3) 결정 (5130 레거시 기준)
+     *
+     * KSS01, KQTS01 → S1
+     * KSS02 (및 EGI 마감) → S2
+     * KWE01/KSE01 + SUS → S3
+     */
+    private function resolveFinishingType(?string $productCode): string
+    {
+        if (! $productCode) {
+            return 'S1';
+        }
+
+        // FG-{model}-{type}-{material} 형식에서 모델코드와 재질 추출
+        $parts = explode('-', $productCode);
+        $modelCode = $parts[1] ?? '';
+        $material = $parts[3] ?? '';
+
+        // SUS 재질 + KWE/KSE 모델 → S3 (별도마감)
+        if (stripos($material, 'SUS') !== false && (str_starts_with($modelCode, 'KWE') || str_starts_with($modelCode, 'KSE'))) {
+            return 'S3';
+        }
+
+        return match (true) {
+            str_starts_with($modelCode, 'KSS01'), str_starts_with($modelCode, 'KQTS') => 'S1',
+            str_starts_with($modelCode, 'KSS02') => 'S2',
+            str_starts_with($modelCode, 'KWE'), str_starts_with($modelCode, 'KSE') => 'S2', // EGI마감 = S2
+            default => 'S2', // 기본값: S2 (5130 기준 EGI와 동일)
+        };
+    }
+
     /**
      * 절곡 bending_info에서 검사 대상 구성품 + 간격 기준치 빌드
+     * 마감유형(S1/S2/S3)에 따라 gap_points가 달라짐
      */
     private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
     {
@@ -2069,6 +2171,11 @@ private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
             return [];
         }
 
+        $productCode = $firstItem->options['product_code'] ?? null;
+        $finishingType = $this->resolveFinishingType($productCode);
+        $typeProfiles = self::BENDING_GAP_PROFILES[$finishingType] ?? self::BENDING_GAP_PROFILES['S1'];
+        $commonProfiles = self::BENDING_GAP_PROFILES['common'];
+
         $bendingInfo = $firstItem->options['bending_info'] ?? null;
         $items = [];
 
@@ -2078,7 +2185,7 @@ private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
         $hasSide = $guideRail && ($guideRail['side'] ?? false);
 
         if ($hasWall) {
-            $profile = self::BENDING_GAP_PROFILES['guide_rail_wall'];
+            $profile = $typeProfiles['guide_rail_wall'];
             $items[] = [
                 'id' => 'guide_rail_wall',
                 'name' => $profile['name'],
@@ -2087,7 +2194,7 @@ private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
         }
 
         if ($hasSide) {
-            $profile = self::BENDING_GAP_PROFILES['guide_rail_side'];
+            $profile = $typeProfiles['guide_rail_side'];
             $items[] = [
                 'id' => 'guide_rail_side',
                 'name' => $profile['name'],
@@ -2095,32 +2202,32 @@ private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
             ];
         }
 
-        // 하단마감재 (항상 포함)
-        $profile = self::BENDING_GAP_PROFILES['bottom_bar'];
+        // 하단마감재 (항상 포함, 마감유형별 gap_points 다름)
+        $profile = $typeProfiles['bottom_bar'];
         $items[] = [
             'id' => 'bottom_bar',
             'name' => $profile['name'],
             'gap_points' => $profile['gap_points'],
         ];
 
-        // 케이스 (항상 포함)
-        $profile = self::BENDING_GAP_PROFILES['case_box'];
+        // 케이스 (항상 포함, 공통)
+        $profile = $commonProfiles['case_box'];
         $items[] = [
             'id' => 'case_box',
             'name' => $profile['name'],
             'gap_points' => $profile['gap_points'],
         ];
 
-        // 연기차단재 W50 (항상 포함)
-        $profile = self::BENDING_GAP_PROFILES['smoke_w50'];
+        // 연기차단재 W50 (항상 포함, 공통)
+        $profile = $commonProfiles['smoke_w50'];
         $items[] = [
             'id' => 'smoke_w50',
             'name' => $profile['name'],
             'gap_points' => $profile['gap_points'],
         ];
 
-        // 연기차단재 W80 (항상 포함)
-        $profile = self::BENDING_GAP_PROFILES['smoke_w80'];
+        // 연기차단재 W80 (항상 포함, 공통)
+        $profile = $commonProfiles['smoke_w80'];
         $items[] = [
             'id' => 'smoke_w80',
             'name' => $profile['name'],

From c32d68f0699e31ebca9f8b8e12bbd9287065af31 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 23:17:03 +0900
Subject: [PATCH 017/166] =?UTF-8?q?feat:=20[approval]=20=EA=B2=B0=EC=9E=AC?=
 =?UTF-8?q?=EA=B4=80=EB=A6=AC=20Phase=201=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- approvals 테이블: line_id, body, is_urgent, department_id 컬럼 추가
- approval_steps 테이블: approver_name, approver_department, approver_position 스냅샷 컬럼 추가
---
 ..._100001_add_columns_to_approvals_table.php | 37 +++++++++++++++++++
 ...02_add_columns_to_approval_steps_table.php | 33 +++++++++++++++++
 2 files changed, 70 insertions(+)
 create mode 100644 database/migrations/2026_02_27_100001_add_columns_to_approvals_table.php
 create mode 100644 database/migrations/2026_02_27_100002_add_columns_to_approval_steps_table.php

diff --git a/database/migrations/2026_02_27_100001_add_columns_to_approvals_table.php b/database/migrations/2026_02_27_100001_add_columns_to_approvals_table.php
new file mode 100644
index 0000000..8fc2dca
--- /dev/null
+++ b/database/migrations/2026_02_27_100001_add_columns_to_approvals_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->foreignId('line_id')->nullable()->after('form_id')
+                ->constrained('approval_lines')->nullOnDelete()
+                ->comment('결재선 템플릿 ID');
+            $table->longText('body')->nullable()->after('content')
+                ->comment('본문 내용');
+            $table->boolean('is_urgent')->default(false)->after('status')
+                ->comment('긴급 여부');
+            $table->unsignedBigInteger('department_id')->nullable()->after('drafter_id')
+                ->comment('기안 부서 ID');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropForeign(['line_id']);
+            $table->dropColumn(['line_id', 'body', 'is_urgent', 'department_id']);
+        });
+    }
+};
diff --git a/database/migrations/2026_02_27_100002_add_columns_to_approval_steps_table.php b/database/migrations/2026_02_27_100002_add_columns_to_approval_steps_table.php
new file mode 100644
index 0000000..99e0fa8
--- /dev/null
+++ b/database/migrations/2026_02_27_100002_add_columns_to_approval_steps_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->string('approver_name', 50)->nullable()->after('approver_id')
+                ->comment('결재자명 스냅샷');
+            $table->string('approver_department', 100)->nullable()->after('approver_name')
+                ->comment('결재자 부서 스냅샷');
+            $table->string('approver_position', 50)->nullable()->after('approver_department')
+                ->comment('결재자 직급 스냅샷');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->dropColumn(['approver_name', 'approver_department', 'approver_position']);
+        });
+    }
+};

From b04d407fdbe3b517d2b816d2a789e77e5bdd2784 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 27 Feb 2026 23:41:34 +0900
Subject: [PATCH 018/166] =?UTF-8?q?feat:=20[approval]=20Phase=202=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- approval_steps: parallel_group, acted_by, approval_type 컬럼 추가
- approvals: recall_reason, parent_doc_id 컬럼 추가
- approval_delegations 테이블 생성 (위임/대결)
---
 ...phase2_columns_to_approval_steps_table.php | 27 +++++++++++++++
 ..._add_phase2_columns_to_approvals_table.php | 25 ++++++++++++++
 ...0005_create_approval_delegations_table.php | 34 +++++++++++++++++++
 3 files changed, 86 insertions(+)
 create mode 100644 database/migrations/2026_02_27_100003_add_phase2_columns_to_approval_steps_table.php
 create mode 100644 database/migrations/2026_02_27_100004_add_phase2_columns_to_approvals_table.php
 create mode 100644 database/migrations/2026_02_27_100005_create_approval_delegations_table.php

diff --git a/database/migrations/2026_02_27_100003_add_phase2_columns_to_approval_steps_table.php b/database/migrations/2026_02_27_100003_add_phase2_columns_to_approval_steps_table.php
new file mode 100644
index 0000000..39db709
--- /dev/null
+++ b/database/migrations/2026_02_27_100003_add_phase2_columns_to_approval_steps_table.php
@@ -0,0 +1,27 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->integer('parallel_group')->nullable()->after('step_type')
+                ->comment('병렬 그룹 번호');
+            $table->foreignId('acted_by')->nullable()->after('approver_id')
+                ->comment('실제 처리자 (대결)');
+            $table->string('approval_type', 20)->default('normal')->after('status')
+                ->comment('결재 유형: normal/pre_decided/delegated');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->dropColumn(['parallel_group', 'acted_by', 'approval_type']);
+        });
+    }
+};
diff --git a/database/migrations/2026_02_27_100004_add_phase2_columns_to_approvals_table.php b/database/migrations/2026_02_27_100004_add_phase2_columns_to_approvals_table.php
new file mode 100644
index 0000000..7996a30
--- /dev/null
+++ b/database/migrations/2026_02_27_100004_add_phase2_columns_to_approvals_table.php
@@ -0,0 +1,25 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->text('recall_reason')->nullable()->after('completed_at')
+                ->comment('회수 사유');
+            $table->foreignId('parent_doc_id')->nullable()->after('recall_reason')
+                ->comment('재기안 원본 문서');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropColumn(['recall_reason', 'parent_doc_id']);
+        });
+    }
+};
diff --git a/database/migrations/2026_02_27_100005_create_approval_delegations_table.php b/database/migrations/2026_02_27_100005_create_approval_delegations_table.php
new file mode 100644
index 0000000..4ccaf73
--- /dev/null
+++ b/database/migrations/2026_02_27_100005_create_approval_delegations_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('approval_delegations', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->onDelete('cascade');
+            $table->foreignId('delegator_id')->constrained('users')->comment('위임자');
+            $table->foreignId('delegate_id')->constrained('users')->comment('대리인');
+            $table->date('start_date')->comment('시작일');
+            $table->date('end_date')->comment('종료일');
+            $table->json('form_ids')->nullable()->comment('위임 대상 양식 (NULL=전체)');
+            $table->boolean('notify_delegator')->default(true)->comment('대결 시 보고');
+            $table->boolean('is_active')->default(true);
+            $table->string('reason', 200)->nullable()->comment('위임 사유');
+            $table->foreignId('created_by')->nullable()->constrained('users');
+            $table->softDeletes();
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'delegator_id', 'is_active']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('approval_delegations');
+    }
+};

From 79da7a6da7b58867fe9c98fb508c2ef63ff9582d Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 12:37:26 +0900
Subject: [PATCH 019/166] =?UTF-8?q?feat:=20[equipment]=20=EB=8B=A4?=
 =?UTF-8?q?=EC=A4=91=20=EC=A0=90=EA=B2=80=EC=A3=BC=EA=B8=B0=20+=20?=
 =?UTF-8?q?=EB=B6=80=20=EB=8B=B4=EB=8B=B9=EC=9E=90=20DB=20=EC=8A=A4?=
 =?UTF-8?q?=ED=82=A4=EB=A7=88=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- equipments: sub_manager_id 컬럼 추가
- equipment_inspection_templates: inspection_cycle 컬럼 + 유니크 변경
- equipment_inspections: inspection_cycle 컬럼 + 유니크 변경
---
 ...00_add_sub_manager_to_equipments_table.php | 23 +++++++
 ...dd_inspection_cycle_to_templates_table.php | 67 +++++++++++++++++++
 ..._inspection_cycle_to_inspections_table.php | 43 ++++++++++++
 3 files changed, 133 insertions(+)
 create mode 100644 database/migrations/2026_02_28_100000_add_sub_manager_to_equipments_table.php
 create mode 100644 database/migrations/2026_02_28_100100_add_inspection_cycle_to_templates_table.php
 create mode 100644 database/migrations/2026_02_28_100200_add_inspection_cycle_to_inspections_table.php

diff --git a/database/migrations/2026_02_28_100000_add_sub_manager_to_equipments_table.php b/database/migrations/2026_02_28_100000_add_sub_manager_to_equipments_table.php
new file mode 100644
index 0000000..c1c195f
--- /dev/null
+++ b/database/migrations/2026_02_28_100000_add_sub_manager_to_equipments_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('equipments', function (Blueprint $table) {
+            $table->foreignId('sub_manager_id')->nullable()->after('manager_id')
+                ->comment('부 담당자 ID (users.id)');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('equipments', function (Blueprint $table) {
+            $table->dropColumn('sub_manager_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_02_28_100100_add_inspection_cycle_to_templates_table.php b/database/migrations/2026_02_28_100100_add_inspection_cycle_to_templates_table.php
new file mode 100644
index 0000000..5750d5f
--- /dev/null
+++ b/database/migrations/2026_02_28_100100_add_inspection_cycle_to_templates_table.php
@@ -0,0 +1,67 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 컬럼 추가 (이미 존재하면 건너뜀)
+        if (! Schema::hasColumn('equipment_inspection_templates', 'inspection_cycle')) {
+            Schema::table('equipment_inspection_templates', function (Blueprint $table) {
+                $table->string('inspection_cycle', 20)->default('daily')->after('equipment_id')
+                    ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+            });
+        }
+
+        // FK 삭제 → 유니크 변경 → FK 재생성 (개별 statement)
+        $this->dropFkIfExists('equipment_inspection_templates', 'equipment_inspection_templates_equipment_id_foreign');
+        $this->dropUniqueIfExists('equipment_inspection_templates', 'uq_equipment_item_no');
+
+        Schema::table('equipment_inspection_templates', function (Blueprint $table) {
+            $table->unique(['equipment_id', 'inspection_cycle', 'item_no'], 'uq_equipment_cycle_item_no');
+            $table->index('inspection_cycle', 'idx_insp_tmpl_cycle');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        $this->dropFkIfExists('equipment_inspection_templates', 'equipment_inspection_templates_equipment_id_foreign');
+
+        Schema::table('equipment_inspection_templates', function (Blueprint $table) {
+            $table->dropIndex('idx_insp_tmpl_cycle');
+            $table->dropUnique('uq_equipment_cycle_item_no');
+            $table->unique(['equipment_id', 'item_no'], 'uq_equipment_item_no');
+            $table->dropColumn('inspection_cycle');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    private function dropFkIfExists(string $table, string $fkName): void
+    {
+        $fks = DB::select("SELECT CONSTRAINT_NAME FROM information_schema.TABLE_CONSTRAINTS WHERE TABLE_SCHEMA = DATABASE() AND TABLE_NAME = ? AND CONSTRAINT_TYPE = 'FOREIGN KEY' AND CONSTRAINT_NAME = ?", [$table, $fkName]);
+        if (count($fks) > 0) {
+            DB::statement("ALTER TABLE `{$table}` DROP FOREIGN KEY `{$fkName}`");
+        }
+    }
+
+    private function dropUniqueIfExists(string $table, string $indexName): void
+    {
+        $indexes = DB::select("SHOW INDEX FROM `{$table}` WHERE Key_name = ?", [$indexName]);
+        if (count($indexes) > 0) {
+            DB::statement("ALTER TABLE `{$table}` DROP INDEX `{$indexName}`");
+        }
+    }
+};
diff --git a/database/migrations/2026_02_28_100200_add_inspection_cycle_to_inspections_table.php b/database/migrations/2026_02_28_100200_add_inspection_cycle_to_inspections_table.php
new file mode 100644
index 0000000..0de3fe6
--- /dev/null
+++ b/database/migrations/2026_02_28_100200_add_inspection_cycle_to_inspections_table.php
@@ -0,0 +1,43 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('equipment_inspections', function (Blueprint $table) {
+            $table->string('inspection_cycle', 20)->default('daily')->after('equipment_id')
+                ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+        });
+
+        // 기존 레코드를 daily로 설정
+        DB::statement("UPDATE equipment_inspections SET inspection_cycle = 'daily' WHERE inspection_cycle = '' OR inspection_cycle IS NULL");
+
+        Schema::table('equipment_inspections', function (Blueprint $table) {
+            // 기존 유니크/인덱스 삭제
+            $table->dropUnique('uq_inspection_month');
+            $table->dropIndex('idx_inspection_ym');
+
+            // cycle 포함 유니크/인덱스 추가
+            $table->unique(['tenant_id', 'equipment_id', 'inspection_cycle', 'year_month'], 'uq_inspection_cycle_period');
+            $table->index(['tenant_id', 'inspection_cycle', 'year_month'], 'idx_inspection_cycle_period');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('equipment_inspections', function (Blueprint $table) {
+            $table->dropIndex('idx_inspection_cycle_period');
+            $table->dropUnique('uq_inspection_cycle_period');
+
+            $table->unique(['tenant_id', 'equipment_id', 'year_month'], 'uq_inspection_month');
+            $table->index(['tenant_id', 'year_month'], 'idx_inspection_ym');
+
+            $table->dropColumn('inspection_cycle');
+        });
+    }
+};

From e40555ad37dd3f95f974330d0bb9745a4e816201 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 15:54:34 +0900
Subject: [PATCH 020/166] =?UTF-8?q?feat:=20[leaves]=20=ED=9C=B4=EA=B0=80-?=
 =?UTF-8?q?=EA=B2=B0=EC=9E=AC=20=EC=97=B0=EB=8F=99=EC=9D=84=20=EC=9C=84?=
 =?UTF-8?q?=ED=95=9C=20DB=20=EB=B3=80=EA=B2=BD?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- leaves 테이블에 approval_id 컬럼 추가 (마이그레이션)
- 휴가신청 결재 양식(approval_forms) 등록 (마이그레이션)
- Leave 모델 fillable에 approval_id 추가
---
 app/Models/Tenants/Leave.php                  |  1 +
 ...200000_add_approval_id_to_leaves_table.php | 24 +++++++++++
 ...2_28_200100_insert_leave_approval_form.php | 40 +++++++++++++++++++
 3 files changed, 65 insertions(+)
 create mode 100644 database/migrations/2026_02_28_200000_add_approval_id_to_leaves_table.php
 create mode 100644 database/migrations/2026_02_28_200100_insert_leave_approval_form.php

diff --git a/app/Models/Tenants/Leave.php b/app/Models/Tenants/Leave.php
index dc5a9af..eee6d93 100644
--- a/app/Models/Tenants/Leave.php
+++ b/app/Models/Tenants/Leave.php
@@ -53,6 +53,7 @@ class Leave extends Model
         'status',
         'approved_by',
         'approved_at',
+        'approval_id',
         'reject_reason',
         'created_by',
         'updated_by',
diff --git a/database/migrations/2026_02_28_200000_add_approval_id_to_leaves_table.php b/database/migrations/2026_02_28_200000_add_approval_id_to_leaves_table.php
new file mode 100644
index 0000000..fe80767
--- /dev/null
+++ b/database/migrations/2026_02_28_200000_add_approval_id_to_leaves_table.php
@@ -0,0 +1,24 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('leaves', function (Blueprint $table) {
+            $table->unsignedBigInteger('approval_id')->nullable()->after('status')->comment('연결된 결재 문서 ID');
+            $table->index('approval_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('leaves', function (Blueprint $table) {
+            $table->dropIndex(['approval_id']);
+            $table->dropColumn('approval_id');
+        });
+    }
+};
diff --git a/database/migrations/2026_02_28_200100_insert_leave_approval_form.php b/database/migrations/2026_02_28_200100_insert_leave_approval_form.php
new file mode 100644
index 0000000..9829591
--- /dev/null
+++ b/database/migrations/2026_02_28_200100_insert_leave_approval_form.php
@@ -0,0 +1,40 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // tenant_id=1 에 휴가신청 결재 양식 등록 (이미 존재하면 무시)
+        DB::table('approval_forms')->insertOrIgnore([
+            'tenant_id' => 1,
+            'name' => '휴가신청',
+            'code' => 'leave',
+            'category' => 'request',
+            'template' => json_encode([
+                'fields' => [
+                    ['name' => 'user_name', 'type' => 'text', 'label' => '신청자'],
+                    ['name' => 'leave_type', 'type' => 'text', 'label' => '휴가유형'],
+                    ['name' => 'period', 'type' => 'text', 'label' => '기간'],
+                    ['name' => 'days', 'type' => 'number', 'label' => '일수'],
+                    ['name' => 'reason', 'type' => 'text', 'label' => '사유'],
+                    ['name' => 'remaining_days', 'type' => 'text', 'label' => '잔여연차'],
+                ],
+            ], JSON_UNESCAPED_UNICODE),
+            'is_active' => true,
+            'created_by' => 1,
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')
+            ->where('tenant_id', 1)
+            ->where('code', 'leave')
+            ->delete();
+    }
+};

From 73949b1282ed34bc423aac74f0bb3467159c8146 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 19:31:46 +0900
Subject: [PATCH 021/166] =?UTF-8?q?feat:=20[document]=20=EB=B8=94=EB=A1=9D?=
 =?UTF-8?q?=20=EB=B9=8C=EB=8D=94=20=EC=A7=80=EC=9B=90=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- document_templates: builder_type, schema, page_config 컬럼 추가
- documents: data JSON, rendered_html, pdf_path 컬럼 추가
---
 ...dd_block_builder_to_document_templates.php | 33 +++++++++++++++++++
 ..._28_100001_add_block_data_to_documents.php | 33 +++++++++++++++++++
 2 files changed, 66 insertions(+)
 create mode 100644 database/migrations/2026_02_28_100000_add_block_builder_to_document_templates.php
 create mode 100644 database/migrations/2026_02_28_100001_add_block_data_to_documents.php

diff --git a/database/migrations/2026_02_28_100000_add_block_builder_to_document_templates.php b/database/migrations/2026_02_28_100000_add_block_builder_to_document_templates.php
new file mode 100644
index 0000000..d742fbc
--- /dev/null
+++ b/database/migrations/2026_02_28_100000_add_block_builder_to_document_templates.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('document_templates', function (Blueprint $table) {
+            $table->string('builder_type', 20)->default('legacy')->after('category')
+                ->comment('빌더 유형 (legacy: 기존 EAV, block: 블록 빌더)');
+            $table->json('schema')->nullable()->after('footer_judgement_options')
+                ->comment('블록 빌더 JSON 스키마');
+            $table->json('page_config')->nullable()->after('schema')
+                ->comment('페이지 설정 (용지 크기, 방향, 여백 등)');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('document_templates', function (Blueprint $table) {
+            $table->dropColumn(['builder_type', 'schema', 'page_config']);
+        });
+    }
+};
diff --git a/database/migrations/2026_02_28_100001_add_block_data_to_documents.php b/database/migrations/2026_02_28_100001_add_block_data_to_documents.php
new file mode 100644
index 0000000..7d3668f
--- /dev/null
+++ b/database/migrations/2026_02_28_100001_add_block_data_to_documents.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('documents', function (Blueprint $table) {
+            $table->json('data')->nullable()->after('status')
+                ->comment('블록 빌더 문서 데이터 (JSON)');
+            $table->longText('rendered_html')->nullable()->after('data')
+                ->comment('렌더링된 HTML (PDF 생성용 캐시)');
+            $table->string('pdf_path', 500)->nullable()->after('rendered_html')
+                ->comment('생성된 PDF 파일 경로');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('documents', function (Blueprint $table) {
+            $table->dropColumn(['data', 'rendered_html', 'pdf_path']);
+        });
+    }
+};

From 397d50de1f9f6f7cd3de243ce5487cb142a2ccf4 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 20:02:33 +0900
Subject: [PATCH 022/166] =?UTF-8?q?feat:=20[interview]=20=EC=9D=B8?=
 =?UTF-8?q?=ED=84=B0=EB=B7=B0=20=EC=8B=9C=EB=82=98=EB=A6=AC=EC=98=A4=20?=
 =?UTF-8?q?=EA=B3=A0=EB=8F=84=ED=99=94=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- interview_projects 테이블 신규 (회사별 프로젝트)
- interview_attachments 테이블 신규 (첨부파일 + AI 분석)
- interview_knowledge 테이블 신규 (AI 추출 지식)
- interview_categories에 project_id, domain 컬럼 추가
- interview_questions에 ai_hint, expected_format, depends_on, domain 추가
- interview_answers에 answer_data, attachments JSON 추가
- interview_sessions에 project_id, session_type, voice_recording_id 추가
---
 ...100000_create_interview_projects_table.php | 39 ++++++++++++
 ...001_create_interview_attachments_table.php | 38 ++++++++++++
 ...00002_create_interview_knowledge_table.php | 46 ++++++++++++++
 ...t_domain_to_interview_categories_table.php | 28 +++++++++
 ...rview_questions_answers_sessions_table.php | 62 +++++++++++++++++++
 5 files changed, 213 insertions(+)
 create mode 100644 database/migrations/2026_02_28_100000_create_interview_projects_table.php
 create mode 100644 database/migrations/2026_02_28_100001_create_interview_attachments_table.php
 create mode 100644 database/migrations/2026_02_28_100002_create_interview_knowledge_table.php
 create mode 100644 database/migrations/2026_02_28_100003_add_project_domain_to_interview_categories_table.php
 create mode 100644 database/migrations/2026_02_28_100004_add_fields_to_interview_questions_answers_sessions_table.php

diff --git a/database/migrations/2026_02_28_100000_create_interview_projects_table.php b/database/migrations/2026_02_28_100000_create_interview_projects_table.php
new file mode 100644
index 0000000..5e604ea
--- /dev/null
+++ b/database/migrations/2026_02_28_100000_create_interview_projects_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('interview_projects', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('company_name', 200)->comment('대상 회사명');
+            $table->string('company_type', 100)->nullable()->comment('업종 (방화셔터, 블라인드 등)');
+            $table->string('contact_person', 100)->nullable()->comment('담당자');
+            $table->string('contact_info', 200)->nullable()->comment('연락처');
+            $table->enum('status', ['draft', 'interviewing', 'analyzing', 'code_generated', 'deployed'])
+                ->default('draft')->comment('상태');
+            $table->unsignedBigInteger('target_tenant_id')->nullable()->comment('생성될 테넌트 ID');
+            $table->json('product_categories')->nullable()->comment('제품 카테고리 목록');
+            $table->text('summary')->nullable()->comment('AI 생성 요약');
+            $table->unsignedTinyInteger('progress_percent')->default(0)->comment('전체 진행률');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('등록자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id', 'idx_interview_projects_tenant');
+            $table->index('status', 'idx_interview_projects_status');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('interview_projects');
+    }
+};
diff --git a/database/migrations/2026_02_28_100001_create_interview_attachments_table.php b/database/migrations/2026_02_28_100001_create_interview_attachments_table.php
new file mode 100644
index 0000000..0772652
--- /dev/null
+++ b/database/migrations/2026_02_28_100001_create_interview_attachments_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('interview_attachments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('interview_project_id')->comment('인터뷰 프로젝트 ID');
+            $table->enum('file_type', ['excel_template', 'pdf_quote', 'sample_bom', 'price_list', 'photo', 'voice', 'other'])
+                ->default('other')->comment('파일 유형');
+            $table->string('file_name', 255)->comment('파일명');
+            $table->string('file_path', 500)->comment('저장 경로');
+            $table->unsignedInteger('file_size')->default(0)->comment('파일 크기 (bytes)');
+            $table->string('mime_type', 100)->nullable()->comment('MIME 타입');
+            $table->json('ai_analysis')->nullable()->comment('AI 분석 결과');
+            $table->enum('ai_analysis_status', ['pending', 'processing', 'completed', 'failed'])
+                ->default('pending')->comment('AI 분석 상태');
+            $table->text('description')->nullable()->comment('설명');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('등록자');
+            $table->timestamps();
+
+            $table->index('tenant_id', 'idx_interview_attachments_tenant');
+            $table->index('interview_project_id', 'idx_interview_attachments_project');
+            $table->index('file_type', 'idx_interview_attachments_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('interview_attachments');
+    }
+};
diff --git a/database/migrations/2026_02_28_100002_create_interview_knowledge_table.php b/database/migrations/2026_02_28_100002_create_interview_knowledge_table.php
new file mode 100644
index 0000000..47529b7
--- /dev/null
+++ b/database/migrations/2026_02_28_100002_create_interview_knowledge_table.php
@@ -0,0 +1,46 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('interview_knowledge', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('interview_project_id')->comment('인터뷰 프로젝트 ID');
+            $table->enum('domain', [
+                'product_classification', 'bom_structure', 'dimension_formula',
+                'component_config', 'pricing_structure', 'quantity_formula',
+                'conditional_logic', 'quote_format',
+            ])->comment('도메인 영역');
+            $table->enum('knowledge_type', ['fact', 'rule', 'formula', 'mapping', 'range', 'table'])
+                ->comment('지식 유형');
+            $table->string('title', 300)->comment('제목');
+            $table->json('content')->comment('구조화된 지식 데이터');
+            $table->enum('source_type', ['interview_answer', 'voice_recording', 'document', 'manual'])
+                ->comment('출처 유형');
+            $table->unsignedBigInteger('source_id')->nullable()->comment('출처 레코드 ID');
+            $table->decimal('confidence', 3, 2)->default(0.00)->comment('AI 신뢰도 (0.00~1.00)');
+            $table->boolean('is_verified')->default(false)->comment('사용자 검증 여부');
+            $table->unsignedBigInteger('verified_by')->nullable()->comment('검증자');
+            $table->timestamp('verified_at')->nullable()->comment('검증 일시');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('등록자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id', 'idx_interview_knowledge_tenant');
+            $table->index('interview_project_id', 'idx_interview_knowledge_project');
+            $table->index('domain', 'idx_interview_knowledge_domain');
+            $table->index('is_verified', 'idx_interview_knowledge_verified');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('interview_knowledge');
+    }
+};
diff --git a/database/migrations/2026_02_28_100003_add_project_domain_to_interview_categories_table.php b/database/migrations/2026_02_28_100003_add_project_domain_to_interview_categories_table.php
new file mode 100644
index 0000000..8ea37ac
--- /dev/null
+++ b/database/migrations/2026_02_28_100003_add_project_domain_to_interview_categories_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('interview_categories', function (Blueprint $table) {
+            $table->unsignedBigInteger('interview_project_id')->nullable()
+                ->after('tenant_id')->comment('프로젝트 연결');
+            $table->string('domain', 50)->nullable()
+                ->after('description')->comment('도메인 영역 태그');
+
+            $table->index('interview_project_id', 'idx_interview_categories_project');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('interview_categories', function (Blueprint $table) {
+            $table->dropIndex('idx_interview_categories_project');
+            $table->dropColumn(['interview_project_id', 'domain']);
+        });
+    }
+};
diff --git a/database/migrations/2026_02_28_100004_add_fields_to_interview_questions_answers_sessions_table.php b/database/migrations/2026_02_28_100004_add_fields_to_interview_questions_answers_sessions_table.php
new file mode 100644
index 0000000..e10a663
--- /dev/null
+++ b/database/migrations/2026_02_28_100004_add_fields_to_interview_questions_answers_sessions_table.php
@@ -0,0 +1,62 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // interview_questions 확장
+        Schema::table('interview_questions', function (Blueprint $table) {
+            $table->text('ai_hint')->nullable()->after('options')->comment('AI 분석 힌트/가이드');
+            $table->string('expected_format', 100)->nullable()->after('ai_hint')->comment('예상 답변 형식 (mm, 원/kg 등)');
+            $table->json('depends_on')->nullable()->after('expected_format')->comment('조건부 표시 조건');
+            $table->string('domain', 50)->nullable()->after('depends_on')->comment('도메인 영역');
+        });
+
+        // question_type 컬럼 확장 (varchar(20) → varchar(50))
+        Schema::table('interview_questions', function (Blueprint $table) {
+            $table->string('question_type', 50)->default('checkbox')
+                ->comment('질문유형: checkbox|text|number|select|multi_select|file_upload|formula_input|table_input|bom_tree|price_table|dimension_diagram')
+                ->change();
+        });
+
+        // interview_answers 확장
+        Schema::table('interview_answers', function (Blueprint $table) {
+            $table->json('answer_data')->nullable()->after('answer_text')->comment('구조화 답변 (테이블, 수식, BOM 등)');
+            $table->json('attachments')->nullable()->after('answer_data')->comment('첨부 파일 경로 목록');
+        });
+
+        // interview_sessions 확장
+        Schema::table('interview_sessions', function (Blueprint $table) {
+            $table->unsignedBigInteger('interview_project_id')->nullable()
+                ->after('tenant_id')->comment('프로젝트 ID');
+            $table->string('session_type', 20)->default('checklist')
+                ->after('status')->comment('세션 유형: checklist|structured|voice|review');
+            $table->unsignedBigInteger('voice_recording_id')->nullable()
+                ->after('session_type')->comment('음성 녹음 ID');
+
+            $table->index('interview_project_id', 'idx_interview_sessions_project');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('interview_sessions', function (Blueprint $table) {
+            $table->dropIndex('idx_interview_sessions_project');
+            $table->dropColumn(['interview_project_id', 'session_type', 'voice_recording_id']);
+        });
+
+        Schema::table('interview_answers', function (Blueprint $table) {
+            $table->dropColumn(['answer_data', 'attachments']);
+        });
+
+        Schema::table('interview_questions', function (Blueprint $table) {
+            $table->string('question_type', 20)->default('checkbox')
+                ->comment('질문유형: checkbox/text')->change();
+            $table->dropColumn(['ai_hint', 'expected_format', 'depends_on', 'domain']);
+        });
+    }
+};

From f2d36c3616eaad88c370fc4820013dfa2a192903 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 21:23:19 +0900
Subject: [PATCH 023/166] =?UTF-8?q?feat:=20[interview]=20=EC=B9=B4?=
 =?UTF-8?q?=ED=85=8C=EA=B3=A0=EB=A6=AC=20=EA=B3=84=EC=B8=B5=20=EA=B5=AC?=
 =?UTF-8?q?=EC=A1=B0=20parent=5Fid=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- interview_categories 테이블에 parent_id 컬럼 추가
- self-referencing FK, nullOnDelete
---
 ...arent_id_to_interview_categories_table.php | 26 +++++++++++++++++++
 1 file changed, 26 insertions(+)
 create mode 100644 database/migrations/2026_02_28_100005_add_parent_id_to_interview_categories_table.php

diff --git a/database/migrations/2026_02_28_100005_add_parent_id_to_interview_categories_table.php b/database/migrations/2026_02_28_100005_add_parent_id_to_interview_categories_table.php
new file mode 100644
index 0000000..8b926b8
--- /dev/null
+++ b/database/migrations/2026_02_28_100005_add_parent_id_to_interview_categories_table.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('interview_categories', function (Blueprint $table) {
+            $table->unsignedBigInteger('parent_id')->nullable()->after('interview_project_id')->comment('부모 카테고리 ID (대분류→중분류)');
+            $table->index('parent_id', 'idx_interview_categories_parent');
+            $table->foreign('parent_id')->references('id')->on('interview_categories')->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('interview_categories', function (Blueprint $table) {
+            $table->dropForeign(['parent_id']);
+            $table->dropIndex('idx_interview_categories_parent');
+            $table->dropColumn('parent_id');
+        });
+    }
+};

From 587bdf5d8065cb486e0657bc6ed56ec8337a55cf Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 28 Feb 2026 22:05:59 +0900
Subject: [PATCH 024/166] =?UTF-8?q?feat:=20[interview]=20=EB=A7=88?=
 =?UTF-8?q?=EC=8A=A4=ED=84=B0=20=EC=A7=88=EB=AC=B8=20=EB=8D=B0=EC=9D=B4?=
 =?UTF-8?q?=ED=84=B0=20=EC=8B=9C=EB=93=9C=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 8개 도메인, 16개 템플릿, 80개 마스터 질문 INSERT
- idempotent 처리: 이미 도메인 카테고리 존재 시 스킵
- Jenkins 자동 배포로 운영서버 데이터 반영 목적
---
 ...100006_seed_interview_master_questions.php | 277 ++++++++++++++++++
 1 file changed, 277 insertions(+)
 create mode 100644 database/migrations/2026_02_28_100006_seed_interview_master_questions.php

diff --git a/database/migrations/2026_02_28_100006_seed_interview_master_questions.php b/database/migrations/2026_02_28_100006_seed_interview_master_questions.php
new file mode 100644
index 0000000..d002c21
--- /dev/null
+++ b/database/migrations/2026_02_28_100006_seed_interview_master_questions.php
@@ -0,0 +1,277 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 이미 마스터 도메인 카테고리가 있으면 스킵 (중복 방지)
+        $existing = DB::table('interview_categories')
+            ->whereNull('interview_project_id')
+            ->whereNotNull('domain')
+            ->count();
+
+        if ($existing > 0) {
+            return;
+        }
+
+        DB::unprepared("
+            SET @tenant_id = 1;
+            SET @user_id = 1;
+            SET @now = NOW();
+
+            -- 대분류: 제조업-방화셔터
+            SET @root_manufacturing = (
+                SELECT id FROM interview_categories
+                WHERE name = '제조업-방화셔터' AND parent_id IS NULL AND interview_project_id IS NULL AND deleted_at IS NULL
+                LIMIT 1
+            );
+
+            -- 루트가 없으면 생성
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            SELECT @tenant_id, NULL, NULL, '제조업-방화셔터', '방화셔터 제조업 인터뷰', NULL, 1, 1, @user_id, @user_id, @now, @now
+            FROM DUAL WHERE @root_manufacturing IS NULL;
+
+            SET @root_manufacturing = COALESCE(@root_manufacturing, LAST_INSERT_ID());
+
+            -- Domain 1: 제품 분류 체계
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '제품 분류 체계', '제품 카테고리, 모델 코드, 분류 기준 파악', 'product_classification', 3, 1, @user_id, @user_id, @now, @now);
+            SET @cat_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_1, '제품 카테고리 구조', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_1_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_1_1, '귀사의 주요 제품군을 모두 나열해주세요', 'text', NULL, '쉼표 구분으로 제품군 나열', NULL, NULL, 'product_classification', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '각 제품군의 하위 모델명과 코드 체계를 알려주세요', 'table_input', '{\"columns\":[\"모델코드\",\"모델명\",\"비고\"]}', '코드-이름 매핑 테이블', NULL, NULL, 'product_classification', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '제품을 분류하는 기준은 무엇인가요? (소재, 용도, 크기 등)', 'multi_select', '{\"choices\":[\"소재별\",\"용도별\",\"크기별\",\"설치방식별\",\"인증여부별\"]}', NULL, NULL, NULL, 'product_classification', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '인증(인정) 제품과 비인증 제품의 구분이 있나요?', 'select', '{\"choices\":[\"있음\",\"없음\"]}', NULL, NULL, NULL, 'product_classification', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '인증 제품의 경우 구성이 고정되나요?', 'checkbox', NULL, NULL, NULL, '{\"question_index\":3,\"value\":\"있음\"}', 'product_classification', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '카테고리별 제품 수는 대략 몇 개인가요?', 'number', NULL, NULL, '개', NULL, 'product_classification', 0, 6, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '제품 코드 명명 규칙을 설명해주세요 (예: KSS01의 의미)', 'text', NULL, '코드 체계의 각 자릿수 의미', NULL, NULL, 'product_classification', 0, 7, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_1, '기존 시스템(ERP/엑셀)에서 사용하는 제품 분류 방식을 캡처하여 업로드해주세요', 'file_upload', NULL, NULL, NULL, NULL, 'product_classification', 0, 8, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_1, '설치 유형별 분류', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_1_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_1_2, '설치 유형(벽면형, 측면형, 혼합형 등)에 따라 견적이 달라지나요?', 'select', '{\"choices\":[\"예, 크게 달라짐\",\"약간 달라짐\",\"달라지지 않음\"]}', NULL, NULL, NULL, 'product_classification', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_2, '각 설치 유형별로 어떤 부품이 달라지나요?', 'table_input', '{\"columns\":[\"설치유형\",\"추가부품\",\"제외부품\",\"비고\"]}', NULL, NULL, NULL, 'product_classification', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_1_2, '설치 유형에 따른 추가 비용 항목이 있나요?', 'text', NULL, NULL, NULL, NULL, 'product_classification', 0, 3, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 2: BOM 구조
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, 'BOM 구조', '완제품-부품 관계, 부품 카테고리, BOM 레벨', 'bom_structure', 4, 1, @user_id, @user_id, @now, @now);
+            SET @cat_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_2, '완제품-부품 관계', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_2_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_2_1, '대표 제품 1개의 완제품→부품 구성을 트리로 그려주세요', 'bom_tree', NULL, '최상위 제품부터 하위 부품까지 트리 구조', NULL, NULL, 'bom_structure', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_1, '모든 제품에 공통으로 들어가는 부품은 무엇인가요?', 'multi_select', '{\"choices\":[\"가이드레일\",\"케이스\",\"모터\",\"제어기\",\"브라켓\",\"볼트/너트\"]}', '직접 입력 가능', NULL, NULL, 'bom_structure', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_1, '제품별로 선택적(옵션)인 부품은 무엇인가요?', 'table_input', '{\"columns\":[\"제품명\",\"옵션부품\",\"적용조건\"]}', NULL, NULL, NULL, 'bom_structure', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_1, 'BOM이 현재 엑셀로 관리되고 있나요? 파일을 업로드해주세요', 'file_upload', NULL, NULL, NULL, NULL, 'bom_structure', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_1, '하위 부품의 단계(레벨)는 최대 몇 단계인가요?', 'number', NULL, NULL, '단계', NULL, 'bom_structure', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_1, '부품 수량이 고정인 것과 계산이 필요한 것을 구분해주세요', 'table_input', '{\"columns\":[\"부품명\",\"고정/계산\",\"고정수량 또는 계산식\"]}', NULL, NULL, NULL, 'bom_structure', 0, 6, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_2, '부품 카테고리', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_2_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_2_2, '부품을 카테고리로 분류하면 어떻게 나눠지나요? (본체, 절곡품, 전동부, 부자재 등)', 'text', NULL, '부품 분류 체계', NULL, NULL, 'bom_structure', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_2, '각 카테고리에 속하는 부품 목록을 정리해주세요', 'table_input', '{\"columns\":[\"카테고리\",\"부품명\",\"규격\"]}', NULL, NULL, NULL, 'bom_structure', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_2, '외주 구매 부품과 자체 제작 부품의 구분이 있나요?', 'select', '{\"choices\":[\"있음\",\"없음\"]}', NULL, NULL, NULL, 'bom_structure', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_2_2, '부자재(볼트, 너트, 패킹 등)는 별도 관리하나요?', 'checkbox', NULL, NULL, NULL, NULL, 'bom_structure', 0, 4, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 3: 치수/변수 계산
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '치수/변수 계산', '오픈 사이즈→제작 사이즈 변환, 파생 변수 계산', 'dimension_formula', 5, 1, @user_id, @user_id, @now, @now);
+            SET @cat_3 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_3, '오픈 사이즈 → 제작 사이즈', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_3_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_3_1, '고객이 입력하는 기본 치수 항목은 무엇인가요? (폭, 높이, 깊이 등)', 'multi_select', '{\"choices\":[\"폭(W)\",\"높이(H)\",\"깊이(D)\",\"두께(T)\",\"지름(Ø)\"]}', NULL, NULL, NULL, 'dimension_formula', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '오픈 사이즈에서 제작 사이즈로 변환할 때 더하는 마진값은?', 'formula_input', NULL, '예: W1 = W0 + 120, H1 = H0 + 50', 'mm', NULL, 'dimension_formula', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '제품 카테고리별로 마진값이 다른가요?', 'table_input', '{\"columns\":[\"제품카테고리\",\"W 마진(mm)\",\"H 마진(mm)\",\"비고\"]}', NULL, NULL, NULL, 'dimension_formula', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '면적(㎡) 계산 공식을 알려주세요', 'formula_input', NULL, '예: area = W1 * H1 / 1000000', '㎡', NULL, 'dimension_formula', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '중량(kg) 계산 공식을 알려주세요', 'formula_input', NULL, '예: weight = area * 단위중량(kg/㎡)', 'kg', NULL, 'dimension_formula', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '기타 파생 변수가 있나요? (예: 분할 개수, 절곡 길이 등)', 'table_input', '{\"columns\":[\"변수명\",\"계산식\",\"단위\",\"비고\"]}', NULL, NULL, NULL, 'dimension_formula', 0, 6, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_1, '치수 계산에 사용하는 엑셀 수식을 캡처해주세요', 'file_upload', NULL, NULL, NULL, NULL, 'dimension_formula', 0, 7, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_3, '변수 의존 관계', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_3_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_3_2, '변수 간 의존 관계를 설명해주세요 (A는 B와 C로 계산)', 'text', NULL, '계산 순서와 변수 의존성', NULL, NULL, 'dimension_formula', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_2, '계산 순서가 중요한 변수가 있나요?', 'text', NULL, NULL, NULL, NULL, 'dimension_formula', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_3_2, '단위는 mm, m, kg 중 어떤 것을 기본으로 사용하나요?', 'select', '{\"choices\":[\"mm\",\"m\",\"cm\",\"혼용\"]}', NULL, NULL, NULL, 'dimension_formula', 0, 3, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 4: 부품 구성 상세
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '부품 구성 상세', '주요 부품별 규격, 선택 기준, 특수 구성', 'component_config', 6, 1, @user_id, @user_id, @now, @now);
+            SET @cat_4 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_4, '주요 부품별 상세', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_4_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_4_1, '가이드레일의 표준 길이 규격은? (예: 1219, 2438, 3305mm)', 'table_input', '{\"columns\":[\"규격코드\",\"길이(mm)\",\"비고\"]}', NULL, NULL, NULL, 'component_config', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '가이드레일 길이 조합 규칙은? (어떤 길이를 몇 개 사용?)', 'text', NULL, '높이에 따른 가이드레일 조합 로직', NULL, NULL, 'component_config', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '케이스(하우징) 크기별 규격과 부속품 차이를 설명해주세요', 'table_input', '{\"columns\":[\"케이스규격\",\"적용조건\",\"부속품\"]}', NULL, NULL, NULL, 'component_config', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '모터 용량 종류와 선택 기준은? (무게별? 면적별?)', 'table_input', '{\"columns\":[\"모터용량\",\"적용범위(최소)\",\"적용범위(최대)\",\"단위\"]}', '무게/면적 범위별 모터 매핑', NULL, NULL, 'component_config', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '모터 전압 옵션은? (380V, 220V 등)', 'multi_select', '{\"choices\":[\"380V\",\"220V\",\"110V\",\"DC 24V\"]}', NULL, NULL, NULL, 'component_config', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '제어기 종류와 선택 기준은? (노출형/매립형 등)', 'table_input', '{\"columns\":[\"제어기유형\",\"적용조건\",\"비고\"]}', NULL, NULL, NULL, 'component_config', 0, 6, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '절곡품(판재 가공) 목록과 각각의 치수 결정 방식은?', 'table_input', '{\"columns\":[\"절곡품명\",\"치수결정방식\",\"재질\",\"두께(mm)\"]}', NULL, NULL, NULL, 'component_config', 0, 7, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_1, '부자재(볼트, 너트, 패킹 등) 목록과 수량 결정 방식은?', 'table_input', '{\"columns\":[\"부자재명\",\"규격\",\"수량결정방식\",\"기본수량\"]}', NULL, NULL, NULL, 'component_config', 0, 8, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_4, '특수 구성', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_4_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_4_2, '연기차단재 등 특수 부품이 있나요? 적용 조건은?', 'text', NULL, NULL, NULL, NULL, 'component_config', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_2, '보강재(샤프트, 파이프, 앵글 등) 사용 조건은?', 'table_input', '{\"columns\":[\"보강재명\",\"규격\",\"적용조건\",\"수량\"]}', NULL, NULL, NULL, 'component_config', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_4_2, '고객 요청에 따라 추가/제외되는 옵션 부품은?', 'table_input', '{\"columns\":[\"옵션부품\",\"추가/제외\",\"추가비용\",\"비고\"]}', NULL, NULL, NULL, 'component_config', 0, 3, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 5: 단가 체계
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '단가 체계', '단가 관리 방식, 계산 방식, 마진/LOSS율', 'pricing_structure', 7, 1, @user_id, @user_id, @now, @now);
+            SET @cat_5 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_5, '단가 관리 방식', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_5_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_5_1, '부품별 단가를 어디서 관리하나요? (엑셀, ERP, 구두 등)', 'select', '{\"choices\":[\"엑셀\",\"ERP 시스템\",\"구두/경험\",\"기타\"]}', NULL, NULL, NULL, 'pricing_structure', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, '단가표 파일을 업로드해주세요', 'file_upload', NULL, NULL, NULL, NULL, 'pricing_structure', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, '단가 변경 주기는? (월/분기/연 등)', 'select', '{\"choices\":[\"수시\",\"월 단위\",\"분기 단위\",\"반기 단위\",\"연 단위\"]}', NULL, NULL, NULL, 'pricing_structure', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, '단가에 포함되는 항목은? (재료비만? 가공비 포함?)', 'multi_select', '{\"choices\":[\"재료비\",\"가공비\",\"운송비\",\"설치비\",\"마진\"]}', NULL, NULL, NULL, 'pricing_structure', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, '고객별/거래처별 차등 단가가 있나요?', 'select', '{\"choices\":[\"있음 (등급별)\",\"있음 (거래처별)\",\"없음 (일괄 동일)\"]}', NULL, NULL, NULL, 'pricing_structure', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, 'LOSS율(손실률)을 적용하나요? 적용 방식은?', 'formula_input', NULL, '예: 실제수량 = 계산수량 × (1 + LOSS율)', '%', NULL, 'pricing_structure', 0, 6, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_1, '마진율 설정 방식은? (일괄? 품목별?)', 'select', '{\"choices\":[\"일괄 마진율\",\"품목별 마진율\",\"카테고리별 마진율\",\"고객별 마진율\"]}', NULL, NULL, NULL, 'pricing_structure', 0, 7, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_5, '단가 계산 방식', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_5_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_5_2, '면적 기반 단가 품목은? (원/㎡)', 'table_input', '{\"columns\":[\"품목명\",\"단가(원/㎡)\",\"비고\"]}', NULL, '원/㎡', NULL, 'pricing_structure', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_2, '중량 기반 단가 품목은? (원/kg)', 'table_input', '{\"columns\":[\"품목명\",\"단가(원/kg)\",\"비고\"]}', NULL, '원/kg', NULL, 'pricing_structure', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_2, '수량 기반 단가 품목은? (원/EA)', 'table_input', '{\"columns\":[\"품목명\",\"단가(원/EA)\",\"비고\"]}', NULL, '원/EA', NULL, 'pricing_structure', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_2, '길이 기반 단가 품목은? (원/m)', 'table_input', '{\"columns\":[\"품목명\",\"단가(원/m)\",\"비고\"]}', NULL, '원/m', NULL, 'pricing_structure', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_5_2, '기타 특수 단가 계산 방식이 있나요?', 'text', NULL, NULL, NULL, NULL, 'pricing_structure', 0, 5, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 6: 수량 수식
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '수량 수식', '부품별 수량 결정 규칙, 계산식, 검증', 'quantity_formula', 8, 1, @user_id, @user_id, @now, @now);
+            SET @cat_6 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_6, '수량 결정 규칙', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_6_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_6_1, '고정 수량 부품 목록 (항상 1개, 2개 등)', 'table_input', '{\"columns\":[\"부품명\",\"고정수량\",\"비고\"]}', NULL, NULL, NULL, 'quantity_formula', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_1, '치수 기반 수량 계산 부품과 수식', 'formula_input', NULL, '예: 슬랫수량 = CEIL(H1 / 슬랫피치)', NULL, NULL, 'quantity_formula', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_1, '면적 기반 수량 계산 부품과 수식', 'formula_input', NULL, '예: 스크린수량 = area / 기준면적', NULL, NULL, 'quantity_formula', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_1, '중량 기반 수량 계산 부품과 수식', 'formula_input', NULL, NULL, NULL, NULL, 'quantity_formula', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_1, '올림/내림/반올림 규칙이 있는 계산은?', 'table_input', '{\"columns\":[\"계산항목\",\"올림/내림/반올림\",\"소수점자릿수\"]}', NULL, NULL, NULL, 'quantity_formula', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_1, '여유 수량(LOSS) 적용 품목과 비율은?', 'table_input', '{\"columns\":[\"품목명\",\"LOSS율(%)\",\"비고\"]}', NULL, NULL, NULL, 'quantity_formula', 0, 6, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_6, '수식 검증', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_6_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_6_2, '실제 견적서에서 수량 계산 예시를 보여주세요 (W=3000, H=2500일 때)', 'table_input', '{\"columns\":[\"부품명\",\"수식\",\"계산결과\",\"단위\"]}', NULL, NULL, NULL, 'quantity_formula', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_2, '수식에 사용하는 함수가 있나요? (SUM, CEIL, ROUND 등)', 'multi_select', '{\"choices\":[\"CEIL (올림)\",\"FLOOR (내림)\",\"ROUND (반올림)\",\"MAX\",\"MIN\",\"IF 조건문\",\"SUM\"]}', NULL, NULL, NULL, 'quantity_formula', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_6_2, '조건에 따라 수식이 달라지는 경우가 있나요?', 'text', NULL, '예: 폭이 3000 초과이면 분할 계산', NULL, NULL, 'quantity_formula', 0, 3, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 7: 조건부 로직
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '조건부 로직', '범위/매핑 기반 부품 자동 선택 규칙', 'conditional_logic', 9, 1, @user_id, @user_id, @now, @now);
+            SET @cat_7 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_7, '범위 기반 선택', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_7_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_7_1, '무게 범위별 모터 용량 선택표를 작성해주세요', 'price_table', '{\"columns\":[\"범위 시작(kg)\",\"범위 끝(kg)\",\"모터용량\",\"비고\"]}', NULL, NULL, NULL, 'conditional_logic', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_7_1, '크기 범위별 부품 자동 선택 규칙이 있나요?', 'table_input', '{\"columns\":[\"조건(변수)\",\"범위\",\"선택부품\",\"비고\"]}', NULL, NULL, NULL, 'conditional_logic', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_7_1, '브라켓 크기 결정 기준은?', 'table_input', '{\"columns\":[\"조건\",\"범위\",\"브라켓 규격\"]}', NULL, NULL, NULL, 'conditional_logic', 0, 3, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_7, '매핑 기반 선택', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_7_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_7_2, '제품 모델 → 기본 부품 세트 매핑표', 'table_input', '{\"columns\":[\"제품모델\",\"기본부품1\",\"기본부품2\",\"기본부품3\"]}', NULL, NULL, NULL, 'conditional_logic', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_7_2, '설치 유형 → 추가 부품 매핑표', 'table_input', '{\"columns\":[\"설치유형\",\"추가부품\",\"수량\",\"비고\"]}', NULL, NULL, NULL, 'conditional_logic', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_7_2, '제어기 유형 → 부속품 매핑표', 'table_input', '{\"columns\":[\"제어기유형\",\"부속품1\",\"부속품2\",\"부속품3\"]}', NULL, NULL, NULL, 'conditional_logic', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_7_2, '기타 조건부 자동 선택 규칙', 'text', NULL, '위 항목에 해당하지 않는 조건-결과 매핑', NULL, NULL, 'conditional_logic', 0, 4, 1, @user_id, @user_id, @now, @now);
+
+            -- Domain 8: 견적서 양식
+            INSERT INTO interview_categories (tenant_id, interview_project_id, parent_id, name, description, domain, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, NULL, @root_manufacturing, '견적서 양식', '출력 양식, 항목 그룹, 소계/합계 구조', 'quote_format', 10, 1, @user_id, @user_id, @now, @now);
+            SET @cat_8 = LAST_INSERT_ID();
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_8, '출력 양식', 1, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_8_1 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_8_1, '현재 사용 중인 견적서 양식을 업로드해주세요', 'file_upload', NULL, NULL, NULL, NULL, 'quote_format', 1, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '견적서에 표시되는 항목 그룹은? (재료비, 노무비, 설치비 등)', 'multi_select', '{\"choices\":[\"재료비\",\"노무비\",\"경비\",\"설치비\",\"운반비\",\"이윤\",\"부가세\"]}', NULL, NULL, NULL, 'quote_format', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '소계/합계 계산 구조를 설명해주세요', 'text', NULL, '항목 그룹별 소계와 최종 합계의 관계', NULL, NULL, 'quote_format', 0, 3, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '할인 적용 방식은? (일괄? 항목별?)', 'select', '{\"choices\":[\"일괄 할인\",\"항목별 할인\",\"할인 없음\",\"협의 할인\"]}', NULL, NULL, NULL, 'quote_format', 0, 4, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '부가세 표시 방식은? (별도? 포함?)', 'select', '{\"choices\":[\"별도 표시\",\"포함 표시\",\"선택 가능\"]}', NULL, NULL, NULL, 'quote_format', 0, 5, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '견적서에 표시하지 않는 내부 관리 항목은?', 'text', NULL, NULL, NULL, NULL, 'quote_format', 0, 6, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_1, '견적 번호 체계를 알려주세요', 'text', NULL, '예: Q-2026-001 형식', NULL, NULL, 'quote_format', 0, 7, 1, @user_id, @user_id, @now, @now);
+
+            INSERT INTO interview_templates (tenant_id, interview_category_id, name, sort_order, is_active, created_by, updated_by, created_at, updated_at)
+            VALUES (@tenant_id, @cat_8, '특수 요구사항', 2, 1, @user_id, @user_id, @now, @now);
+            SET @tpl_8_2 = LAST_INSERT_ID();
+
+            INSERT INTO interview_questions (tenant_id, interview_template_id, question_text, question_type, options, ai_hint, expected_format, depends_on, domain, is_required, sort_order, is_active, created_by, updated_by, created_at, updated_at) VALUES
+            (@tenant_id, @tpl_8_2, '산출내역서(세부 내역)를 별도로 제공하나요?', 'checkbox', NULL, NULL, NULL, NULL, 'quote_format', 0, 1, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_2, '위치별(층/부호) 개별 산출이 필요한가요?', 'checkbox', NULL, NULL, NULL, NULL, 'quote_format', 0, 2, 1, @user_id, @user_id, @now, @now),
+            (@tenant_id, @tpl_8_2, '일괄 산출(여러 위치 합산)을 사용하나요?', 'checkbox', NULL, NULL, NULL, NULL, 'quote_format', 0, 3, 1, @user_id, @user_id, @now, @now);
+        ");
+    }
+
+    public function down(): void
+    {
+        // 마스터 데이터 삭제 (프로젝트 복제 데이터는 유지)
+        $masterCategoryIds = DB::table('interview_categories')
+            ->whereNull('interview_project_id')
+            ->whereNotNull('domain')
+            ->pluck('id');
+
+        if ($masterCategoryIds->isEmpty()) {
+            return;
+        }
+
+        $templateIds = DB::table('interview_templates')
+            ->whereIn('interview_category_id', $masterCategoryIds)
+            ->pluck('id');
+
+        DB::table('interview_questions')->whereIn('interview_template_id', $templateIds)->delete();
+        DB::table('interview_templates')->whereIn('id', $templateIds)->delete();
+        DB::table('interview_categories')->whereIn('id', $masterCategoryIds)->delete();
+    }
+};

From 3ca161e9e2be089fb800b7ba32177659b91fbad5 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Mon, 2 Mar 2026 15:50:05 +0900
Subject: [PATCH 025/166] =?UTF-8?q?feat:=20[roadmap]=20=EC=A4=91=EC=9E=A5?=
 =?UTF-8?q?=EA=B8=B0=20=EA=B3=84=ED=9A=8D=20=ED=85=8C=EC=9D=B4=EB=B8=94=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- admin_roadmap_plans: 계획 테이블 (제목, 카테고리, 상태, Phase, 진행률 등)
- admin_roadmap_milestones: 마일스톤 테이블 (plan_id FK, 상태, 예정일 등)
---
 ..._02_000000_create_admin_roadmap_tables.php | 68 +++++++++++++++++++
 1 file changed, 68 insertions(+)
 create mode 100644 database/migrations/2026_03_02_000000_create_admin_roadmap_tables.php

diff --git a/database/migrations/2026_03_02_000000_create_admin_roadmap_tables.php b/database/migrations/2026_03_02_000000_create_admin_roadmap_tables.php
new file mode 100644
index 0000000..c786e5d
--- /dev/null
+++ b/database/migrations/2026_03_02_000000_create_admin_roadmap_tables.php
@@ -0,0 +1,68 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('admin_roadmap_plans', function (Blueprint $table) {
+            $table->id();
+            $table->string('title', 200);
+            $table->text('description')->nullable();
+            $table->longText('content')->nullable();
+            $table->string('category', 30)->default('general');
+            $table->string('status', 20)->default('planned');
+            $table->string('priority', 10)->default('medium');
+            $table->string('phase', 30)->default('phase_1');
+            $table->date('start_date')->nullable();
+            $table->date('end_date')->nullable();
+            $table->tinyInteger('progress')->unsigned()->default(0);
+            $table->string('color', 7)->default('#3B82F6');
+            $table->integer('sort_order')->default(0);
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->unsignedBigInteger('updated_by')->nullable();
+            $table->unsignedBigInteger('deleted_by')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('category');
+            $table->index('status');
+            $table->index('phase');
+            $table->index('priority');
+        });
+
+        Schema::create('admin_roadmap_milestones', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('plan_id');
+            $table->string('title', 255);
+            $table->text('description')->nullable();
+            $table->string('status', 20)->default('pending');
+            $table->date('due_date')->nullable();
+            $table->timestamp('completed_at')->nullable();
+            $table->unsignedBigInteger('assignee_id')->nullable();
+            $table->integer('sort_order')->default(0);
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->unsignedBigInteger('updated_by')->nullable();
+            $table->unsignedBigInteger('deleted_by')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->foreign('plan_id')
+                ->references('id')
+                ->on('admin_roadmap_plans')
+                ->cascadeOnDelete();
+
+            $table->index('status');
+            $table->index('due_date');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('admin_roadmap_milestones');
+        Schema::dropIfExists('admin_roadmap_plans');
+    }
+};

From abe04607e43abd4b025a12e2d2a0e78a636603c9 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Mon, 2 Mar 2026 17:43:36 +0900
Subject: [PATCH 026/166] =?UTF-8?q?feat:=20[rd]=20AI=20=EA=B2=AC=EC=A0=81?=
 =?UTF-8?q?=20=EC=97=94=EC=A7=84=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EC=83=9D?=
 =?UTF-8?q?=EC=84=B1=20+=20=EB=AA=A8=EB=93=88=20=EC=B9=B4=ED=83=88?=
 =?UTF-8?q?=EB=A1=9C=EA=B7=B8=20=EC=8B=9C=EB=8D=94?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ai_quotation_modules: SAM 모듈 카탈로그 (18개 모듈)
- ai_quotations: AI 견적 요청/결과
- ai_quotation_items: AI 추천 모듈 목록
- AiQuotationModuleSeeder: customer-pricing 기반 초기 데이터
---
 ...3_02_100000_create_ai_quotation_tables.php |  89 ++++++
 database/seeders/AiQuotationModuleSeeder.php  | 281 ++++++++++++++++++
 2 files changed, 370 insertions(+)
 create mode 100644 database/migrations/2026_03_02_100000_create_ai_quotation_tables.php
 create mode 100644 database/seeders/AiQuotationModuleSeeder.php

diff --git a/database/migrations/2026_03_02_100000_create_ai_quotation_tables.php b/database/migrations/2026_03_02_100000_create_ai_quotation_tables.php
new file mode 100644
index 0000000..ab6f80f
--- /dev/null
+++ b/database/migrations/2026_03_02_100000_create_ai_quotation_tables.php
@@ -0,0 +1,89 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // SAM 모듈 카탈로그
+        Schema::create('ai_quotation_modules', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('module_code', 50);
+            $table->string('module_name', 100);
+            $table->enum('category', ['basic', 'individual', 'addon']);
+            $table->text('description')->nullable();
+            $table->json('keywords')->nullable();
+            $table->decimal('dev_cost', 12, 0)->default(0);
+            $table->decimal('monthly_fee', 10, 0)->default(0);
+            $table->boolean('is_active')->default(true);
+            $table->integer('sort_order')->default(0);
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'module_code'], 'uk_tenant_module');
+            $table->index('tenant_id');
+            $table->index('category');
+        });
+
+        // AI 견적 요청/결과
+        Schema::create('ai_quotations', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('title', 200);
+            $table->enum('input_type', ['text', 'voice', 'document'])->default('text');
+            $table->longText('input_text')->nullable();
+            $table->string('input_file_path', 500)->nullable();
+            $table->string('ai_provider', 20)->default('gemini');
+            $table->string('ai_model', 50)->nullable();
+            $table->json('analysis_result')->nullable();
+            $table->json('quotation_result')->nullable();
+            $table->string('status', 20)->default('pending');
+            $table->unsignedBigInteger('linked_quote_id')->nullable();
+            $table->decimal('total_dev_cost', 12, 0)->default(0);
+            $table->decimal('total_monthly_fee', 10, 0)->default(0);
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index('status');
+            $table->index('created_by');
+        });
+
+        // AI 추천 모듈 목록
+        Schema::create('ai_quotation_items', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('ai_quotation_id');
+            $table->unsignedBigInteger('module_id')->nullable();
+            $table->string('module_code', 50);
+            $table->string('module_name', 100);
+            $table->boolean('is_required')->default(false);
+            $table->text('reason')->nullable();
+            $table->decimal('dev_cost', 12, 0)->default(0);
+            $table->decimal('monthly_fee', 10, 0)->default(0);
+            $table->integer('sort_order')->default(0);
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->foreign('ai_quotation_id')
+                ->references('id')
+                ->on('ai_quotations')
+                ->cascadeOnDelete();
+
+            $table->index('ai_quotation_id');
+            $table->index('module_id');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('ai_quotation_items');
+        Schema::dropIfExists('ai_quotations');
+        Schema::dropIfExists('ai_quotation_modules');
+    }
+};
diff --git a/database/seeders/AiQuotationModuleSeeder.php b/database/seeders/AiQuotationModuleSeeder.php
new file mode 100644
index 0000000..d321f2d
--- /dev/null
+++ b/database/seeders/AiQuotationModuleSeeder.php
@@ -0,0 +1,281 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class AiQuotationModuleSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = 1;
+
+        $modules = [
+            [
+                'module_code' => 'BASIC_PKG',
+                'module_name' => '기본 패키지 (인사+근태+급여+게시판)',
+                'category' => 'basic',
+                'description' => '인사관리, 근태관리, 급여관리, 게시판/공지사항을 포함하는 기본 패키지. 모든 기업에 필수적인 기본 관리 모듈을 통합 제공합니다.',
+                'keywords' => json_encode([
+                    'keywords' => ['기본', '인사', '근태', '급여', '게시판', '공지사항', '직원관리'],
+                    'pain_points' => ['직원 관리 시스템 없음', '출퇴근 기록 수기', '급여 엑셀 관리'],
+                    'business_needs' => ['직원 기본 관리', '출퇴근 관리', '급여 자동화', '사내 공지'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 5000000,
+                'monthly_fee' => 200000,
+                'sort_order' => 1,
+            ],
+            [
+                'module_code' => 'HR',
+                'module_name' => '인사관리',
+                'category' => 'individual',
+                'description' => '직원 정보, 조직도, 부서 관리, 입퇴사 처리, 인사발령 관리',
+                'keywords' => json_encode([
+                    'keywords' => ['직원', '사원', '인사', '조직도', '부서', '입퇴사', '인력', '인사발령'],
+                    'pain_points' => ['엑셀로 직원 관리', '입퇴사 관리가 번거로움', '조직도 없음'],
+                    'business_needs' => ['직원 정보 통합', '조직 구조 관리', '인력 현황 파악'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 2000000,
+                'monthly_fee' => 80000,
+                'sort_order' => 10,
+            ],
+            [
+                'module_code' => 'ATTENDANCE',
+                'module_name' => '근태관리',
+                'category' => 'individual',
+                'description' => '출퇴근 기록, 연차/휴가 관리, 초과근무, 근태 통계',
+                'keywords' => json_encode([
+                    'keywords' => ['출퇴근', '근태', '연차', '휴가', '초과근무', '야근', '출근부'],
+                    'pain_points' => ['수기 출퇴근 기록', '연차 잔여 파악 어려움', '초과근무 관리 부재'],
+                    'business_needs' => ['자동 출퇴근 기록', '연차 관리', '근태 현황 파악'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 1500000,
+                'monthly_fee' => 60000,
+                'sort_order' => 11,
+            ],
+            [
+                'module_code' => 'PAYROLL',
+                'module_name' => '급여관리',
+                'category' => 'individual',
+                'description' => '급여 계산, 4대보험, 원천징수, 급여명세서, 퇴직금 산출',
+                'keywords' => json_encode([
+                    'keywords' => ['급여', '월급', '4대보험', '원천징수', '급여명세서', '퇴직금', '세금'],
+                    'pain_points' => ['엑셀 급여 계산', '4대보험 수동 계산', '급여명세서 수동 발급'],
+                    'business_needs' => ['급여 자동 계산', '세금/보험 자동 처리', '급여명세서 자동 발급'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 2500000,
+                'monthly_fee' => 100000,
+                'sort_order' => 12,
+            ],
+            [
+                'module_code' => 'BOARD',
+                'module_name' => '게시판/공지사항',
+                'category' => 'individual',
+                'description' => '사내 공지사항, 자유게시판, 부서별 게시판, 파일 첨부',
+                'keywords' => json_encode([
+                    'keywords' => ['게시판', '공지사항', '사내공지', '알림', '커뮤니케이션'],
+                    'pain_points' => ['공지 전달 어려움', '사내 소통 부재'],
+                    'business_needs' => ['사내 공지 시스템', '부서간 소통'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 500000,
+                'monthly_fee' => 20000,
+                'sort_order' => 13,
+            ],
+            [
+                'module_code' => 'SALES',
+                'module_name' => '영업관리 (CRM+견적+수주)',
+                'category' => 'individual',
+                'description' => '고객관리(CRM), 견적서 작성/관리, 수주 관리, 영업 현황 대시보드',
+                'keywords' => json_encode([
+                    'keywords' => ['영업', 'CRM', '고객', '견적', '수주', '거래처', '매출', '영업사원'],
+                    'pain_points' => ['견적서 수동 작성', '고객 이력 관리 안 됨', '영업 현황 파악 어려움'],
+                    'business_needs' => ['고객 DB 관리', '견적 자동화', '수주 관리', '영업 실적 분석'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 5000000,
+                'monthly_fee' => 150000,
+                'sort_order' => 20,
+            ],
+            [
+                'module_code' => 'PURCHASE',
+                'module_name' => '구매/자재관리',
+                'category' => 'individual',
+                'description' => '발주, 입고, 자재관리, 재고현황, 거래처 관리',
+                'keywords' => json_encode([
+                    'keywords' => ['구매', '자재', '발주', '입고', '재고', '거래처', '원자재', '부품'],
+                    'pain_points' => ['재고 파악 불가', '발주 관리 수동', '자재 이력 추적 안 됨'],
+                    'business_needs' => ['실시간 재고 관리', '자동 발주', '자재 이력 추적'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 3000000,
+                'monthly_fee' => 100000,
+                'sort_order' => 30,
+            ],
+            [
+                'module_code' => 'PRODUCTION',
+                'module_name' => '생산관리 (MES)',
+                'category' => 'individual',
+                'description' => '작업지시, 공정관리, LOT 추적, 생산실적, 불량관리',
+                'keywords' => json_encode([
+                    'keywords' => ['생산', '제조', '작업지시', '공정', 'LOT', '불량', 'MES', '작업일보'],
+                    'pain_points' => ['생산 현황 수기 기록', '불량 추적 불가', '납기 관리 어려움', '작업일보 종이'],
+                    'business_needs' => ['실시간 생산현황', '불량률 관리', '작업지시 자동화', 'LOT 추적'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 8000000,
+                'monthly_fee' => 250000,
+                'sort_order' => 40,
+            ],
+            [
+                'module_code' => 'QUALITY',
+                'module_name' => '품질관리',
+                'category' => 'individual',
+                'description' => '수입검사, 공정검사, 출하검사, 불량분석, 검사성적서',
+                'keywords' => json_encode([
+                    'keywords' => ['품질', '검사', '불량', '수입검사', '출하검사', '품질인증', 'ISO'],
+                    'pain_points' => ['검사 기록 수기', '불량 원인 분석 어려움', '검사성적서 수동 발행'],
+                    'business_needs' => ['검사 이력 관리', '불량 분석 자동화', '검사성적서 자동 발행'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 4000000,
+                'monthly_fee' => 120000,
+                'sort_order' => 41,
+            ],
+            [
+                'module_code' => 'FINANCE',
+                'module_name' => '재무/회계관리',
+                'category' => 'individual',
+                'description' => '매출/매입 관리, 세금계산서, 미수금/미지급금, 재무제표',
+                'keywords' => json_encode([
+                    'keywords' => ['재무', '회계', '매출', '매입', '세금계산서', '미수금', '미지급금', '장부'],
+                    'pain_points' => ['엑셀 장부 관리', '세금계산서 수동 발행', '미수금 추적 어려움'],
+                    'business_needs' => ['자동 장부 관리', '세금계산서 자동 발행', '미수금 알림'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 5000000,
+                'monthly_fee' => 150000,
+                'sort_order' => 50,
+            ],
+            [
+                'module_code' => 'LOGISTICS',
+                'module_name' => '물류/출하관리',
+                'category' => 'individual',
+                'description' => '출하 계획, 배송 관리, 운송장 발행, 출하 이력',
+                'keywords' => json_encode([
+                    'keywords' => ['물류', '출하', '배송', '운송', '택배', '납품', '출고'],
+                    'pain_points' => ['출하 현황 파악 어려움', '배송 추적 불가'],
+                    'business_needs' => ['출하 계획 관리', '배송 추적', '납품서 자동 발행'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 3000000,
+                'monthly_fee' => 100000,
+                'sort_order' => 31,
+            ],
+            [
+                'module_code' => 'APPROVAL',
+                'module_name' => '전자결재',
+                'category' => 'individual',
+                'description' => '결재 라인 설정, 기안/승인/반려, 결재 양식 관리',
+                'keywords' => json_encode([
+                    'keywords' => ['결재', '기안', '승인', '품의서', '지출결의', '전자결재', '워크플로우'],
+                    'pain_points' => ['종이 결재', '결재 지연', '결재 이력 관리 안 됨'],
+                    'business_needs' => ['전자결재 도입', '결재 프로세스 자동화', '모바일 결재'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 3000000,
+                'monthly_fee' => 80000,
+                'sort_order' => 60,
+            ],
+            [
+                'module_code' => 'DOCUMENT',
+                'module_name' => '문서관리 (전자서명)',
+                'category' => 'individual',
+                'description' => '문서 생성/관리, 전자서명, 문서 버전 관리, 계약서 관리',
+                'keywords' => json_encode([
+                    'keywords' => ['문서', '계약서', '전자서명', '서명', '파일관리', '문서보관'],
+                    'pain_points' => ['종이 계약서', '문서 분실', '서명을 위한 방문'],
+                    'business_needs' => ['전자서명', '문서 중앙관리', '계약서 자동 생성'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 2000000,
+                'monthly_fee' => 60000,
+                'sort_order' => 61,
+            ],
+            [
+                'module_code' => 'EQUIPMENT',
+                'module_name' => '설비관리',
+                'category' => 'individual',
+                'description' => '설비 대장, 점검/보전 관리, 고장 이력, 예방보전',
+                'keywords' => json_encode([
+                    'keywords' => ['설비', '기계', '점검', '보전', '고장', '수리', '유지보수'],
+                    'pain_points' => ['설비 이력 관리 안 됨', '고장 대응 늦음', '점검 일정 수동 관리'],
+                    'business_needs' => ['설비 대장 관리', '점검 일정 자동화', '고장 이력 추적'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 3000000,
+                'monthly_fee' => 100000,
+                'sort_order' => 42,
+            ],
+            [
+                'module_code' => 'INTEGRATED',
+                'module_name' => '통합 패키지',
+                'category' => 'basic',
+                'description' => '모든 개별 모듈을 포함하는 통합 패키지. 개별 구매 대비 할인 적용.',
+                'keywords' => json_encode([
+                    'keywords' => ['통합', '전사', 'ERP', '올인원', '풀패키지'],
+                    'pain_points' => ['전체 업무 디지털화 필요', '시스템 분산으로 인한 비효율'],
+                    'business_needs' => ['전사 통합 관리', '데이터 일원화', '부서간 연계'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 30000000,
+                'monthly_fee' => 800000,
+                'sort_order' => 2,
+            ],
+            [
+                'module_code' => 'AI_TOKEN',
+                'module_name' => 'AI 토큰 추가',
+                'category' => 'addon',
+                'description' => 'AI 기능 사용을 위한 추가 토큰. 기본 월 100만 토큰 포함, 초과분 별도.',
+                'keywords' => json_encode([
+                    'keywords' => ['AI', '인공지능', '자동화', '챗봇', '음성인식'],
+                    'pain_points' => [],
+                    'business_needs' => ['AI 분석', '자동화 강화'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 0,
+                'monthly_fee' => 0,
+                'sort_order' => 90,
+            ],
+            [
+                'module_code' => 'STORAGE',
+                'module_name' => '파일 저장공간 추가',
+                'category' => 'addon',
+                'description' => '기본 10GB 포함, 추가 저장공간. 문서, 이미지, 첨부파일 등.',
+                'keywords' => json_encode([
+                    'keywords' => ['저장공간', '파일', '클라우드', '백업', '스토리지'],
+                    'pain_points' => [],
+                    'business_needs' => ['대용량 파일 저장', '클라우드 백업'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 0,
+                'monthly_fee' => 0,
+                'sort_order' => 91,
+            ],
+            [
+                'module_code' => 'CUSTOM_DEV',
+                'module_name' => '커스텀 개발',
+                'category' => 'addon',
+                'description' => '고객 맞춤형 기능 개발. 별도 협의 필요.',
+                'keywords' => json_encode([
+                    'keywords' => ['맞춤', '커스텀', '추가개발', '특수기능'],
+                    'pain_points' => [],
+                    'business_needs' => ['업종별 특수 기능', '기존 시스템 연동'],
+                ], JSON_UNESCAPED_UNICODE),
+                'dev_cost' => 0,
+                'monthly_fee' => 0,
+                'sort_order' => 92,
+            ],
+        ];
+
+        foreach ($modules as $module) {
+            DB::table('ai_quotation_modules')->updateOrInsert(
+                ['tenant_id' => $tenantId, 'module_code' => $module['module_code']],
+                array_merge($module, [
+                    'tenant_id' => $tenantId,
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ])
+            );
+        }
+    }
+}

From f79d00877778b62af7e9c156654165f0da7c3f54 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Tue, 3 Mar 2026 08:09:08 +0900
Subject: [PATCH 027/166] =?UTF-8?q?chore:=20[ai]=20Gemini=20=EB=AA=A8?=
 =?UTF-8?q?=EB=8D=B8=20gemini-2.0-flash=20=E2=86=92=20gemini-2.5-flash=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- config/services.php fallback 기본값 변경
- AiReportService fallback 기본값 변경
---
 app/Services/AiReportService.php | 2 +-
 config/services.php              | 2 +-
 2 files changed, 2 insertions(+), 2 deletions(-)

diff --git a/app/Services/AiReportService.php b/app/Services/AiReportService.php
index 8a65a0e..cc87567 100644
--- a/app/Services/AiReportService.php
+++ b/app/Services/AiReportService.php
@@ -323,7 +323,7 @@ private function getReceivableData(int $tenantId, Carbon $reportDate): array
     private function callGeminiApi(array $inputData): array
     {
         $apiKey = config('services.gemini.api_key');
-        $model = config('services.gemini.model', 'gemini-2.0-flash');
+        $model = config('services.gemini.model', 'gemini-2.5-flash');
         $baseUrl = config('services.gemini.base_url');
 
         if (empty($apiKey)) {
diff --git a/config/services.php b/config/services.php
index 3865719..6a99ace 100644
--- a/config/services.php
+++ b/config/services.php
@@ -43,7 +43,7 @@
     */
     'gemini' => [
         'api_key' => env('GEMINI_API_KEY'),
-        'model' => env('GEMINI_MODEL', 'gemini-2.0-flash'),
+        'model' => env('GEMINI_MODEL', 'gemini-2.5-flash'),
         'base_url' => env('GEMINI_BASE_URL', 'https://generativelanguage.googleapis.com/v1beta'),
     ],
 

From 7e309e4057e11d9dc7a214d9fc548e0bfe9d354a Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 3 Mar 2026 09:51:07 +0900
Subject: [PATCH 028/166] =?UTF-8?q?fix:=20[deploy]=20=EB=B0=B0=ED=8F=AC=20?=
 =?UTF-8?q?=EC=8B=9C=20.env=20=EA=B6=8C=ED=95=9C=20640=20=EB=B3=B4?=
 =?UTF-8?q?=EC=9E=A5=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Stage/Production 배포 스크립트에 chmod 640 추가
- vi 편집으로 인한 .env 권한 변경(600) 방지
- 2026-03-03 장애 재발 방지 (PHP-FPM이 .env 읽기 실패 → 500)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 Jenkinsfile | 2 ++
 1 file changed, 2 insertions(+)

diff --git a/Jenkinsfile b/Jenkinsfile
index f76fef7..0a5af7b 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -40,6 +40,7 @@ pipeline {
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
                             sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api-stage/shared/.env .env &&
+                            sudo chmod 640 /home/webservice/api-stage/shared/.env &&
                             ln -sfn /home/webservice/api-stage/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
                             php artisan config:cache &&
@@ -86,6 +87,7 @@ pipeline {
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
                             sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api/shared/.env .env &&
+                            sudo chmod 640 /home/webservice/api/shared/.env &&
                             ln -sfn /home/webservice/api/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
                             php artisan config:cache &&

From b3c7d08b2cd4e971be9eec9a540fdfd6f68ea264 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Tue, 3 Mar 2026 14:20:33 +0900
Subject: [PATCH 029/166] =?UTF-8?q?feat:=20[hr]=20=EC=82=AC=EC=97=85?=
 =?UTF-8?q?=EC=86=8C=EB=93=9D=EC=9E=90=20=EC=9E=84=EA=B8=88=EB=8C=80?=
 =?UTF-8?q?=EC=9E=A5=20display=5Fname/business=5Freg=5Fnumber=20=EC=BB=AC?=
 =?UTF-8?q?=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- user_id nullable 변경 (직접 입력 대상자 지원)
- display_name, business_reg_number 컬럼 추가
- 기존 데이터 earner 프로필에서 자동 채움
---
 ...splay_name_to_business_income_payments.php | 47 +++++++++++++++++++
 1 file changed, 47 insertions(+)
 create mode 100644 database/migrations/2026_03_03_100000_add_display_name_to_business_income_payments.php

diff --git a/database/migrations/2026_03_03_100000_add_display_name_to_business_income_payments.php b/database/migrations/2026_03_03_100000_add_display_name_to_business_income_payments.php
new file mode 100644
index 0000000..eacc9cb
--- /dev/null
+++ b/database/migrations/2026_03_03_100000_add_display_name_to_business_income_payments.php
@@ -0,0 +1,47 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('business_income_payments', function (Blueprint $table) {
+            $table->unsignedBigInteger('user_id')->nullable()->change();
+            $table->string('display_name', 100)->nullable()->after('user_id')->comment('상호/성명 (표시용)');
+            $table->string('business_reg_number', 20)->nullable()->after('display_name')->comment('사업자등록번호');
+        });
+
+        // 기존 데이터에 display_name/business_reg_number 채우기
+        DB::statement("
+            UPDATE business_income_payments bip
+            JOIN tenant_user_profiles tup ON tup.user_id = bip.user_id
+                AND tup.tenant_id = bip.tenant_id AND tup.worker_type = 'business_income'
+            SET bip.display_name = COALESCE(
+                JSON_UNQUOTE(JSON_EXTRACT(tup.json_extra, '$.business_name')),
+                (SELECT name FROM users WHERE id = bip.user_id)
+            ),
+            bip.business_reg_number = JSON_UNQUOTE(JSON_EXTRACT(tup.json_extra, '$.business_registration_number'))
+            WHERE bip.display_name IS NULL
+        ");
+
+        // earner 프로필 없는 경우 users 테이블에서 이름만이라도 채우기
+        DB::statement("
+            UPDATE business_income_payments bip
+            JOIN users u ON u.id = bip.user_id
+            SET bip.display_name = u.name
+            WHERE bip.display_name IS NULL AND bip.user_id IS NOT NULL
+        ");
+    }
+
+    public function down(): void
+    {
+        Schema::table('business_income_payments', function (Blueprint $table) {
+            $table->dropColumn(['display_name', 'business_reg_number']);
+            $table->unsignedBigInteger('user_id')->nullable(false)->change();
+        });
+    }
+};

From da1142af628a32f7a378da60d3ebfcc68d857375 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Tue, 3 Mar 2026 15:57:19 +0900
Subject: [PATCH 030/166] =?UTF-8?q?feat:=20[ai-quotation]=20=EC=A0=9C?=
 =?UTF-8?q?=EC=A1=B0=20=EA=B2=AC=EC=A0=81=EC=84=9C=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ai_quotations: quote_mode, quote_number, product_category 컬럼 추가
- ai_quotation_items: specification, unit, quantity, unit_price, total_price, item_category, floor_code 컬럼 추가
- ai_quote_price_tables 테이블 신규 생성
---
 ...dd_manufacture_fields_to_ai_quotations.php | 79 +++++++++++++++++++
 1 file changed, 79 insertions(+)
 create mode 100644 database/migrations/2026_03_03_200000_add_manufacture_fields_to_ai_quotations.php

diff --git a/database/migrations/2026_03_03_200000_add_manufacture_fields_to_ai_quotations.php b/database/migrations/2026_03_03_200000_add_manufacture_fields_to_ai_quotations.php
new file mode 100644
index 0000000..b190bce
--- /dev/null
+++ b/database/migrations/2026_03_03_200000_add_manufacture_fields_to_ai_quotations.php
@@ -0,0 +1,79 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // ai_quotations 테이블: 제조 견적 필드 추가
+        Schema::table('ai_quotations', function (Blueprint $table) {
+            $table->string('quote_mode', 20)->default('module')->after('tenant_id')
+                ->comment('견적 모드: module(모듈추천), manufacture(제조견적)');
+            $table->string('quote_number', 50)->nullable()->after('quote_mode')
+                ->comment('견적번호: AQ-SC-260303-01');
+            $table->string('product_category', 50)->nullable()->after('quote_number')
+                ->comment('제품 카테고리: SCREEN, STEEL');
+
+            $table->index('quote_mode');
+            $table->index('quote_number');
+        });
+
+        // ai_quotation_items 테이블: 제조 견적 품목 필드 추가
+        Schema::table('ai_quotation_items', function (Blueprint $table) {
+            $table->string('specification', 200)->nullable()->after('module_name')
+                ->comment('규격: 3000×2500');
+            $table->string('unit', 20)->nullable()->after('specification')
+                ->comment('단위: SET, EA, ㎡');
+            $table->decimal('quantity', 10, 2)->default(1)->after('unit')
+                ->comment('수량');
+            $table->decimal('unit_price', 15, 2)->default(0)->after('quantity')
+                ->comment('단가');
+            $table->decimal('total_price', 15, 2)->default(0)->after('unit_price')
+                ->comment('금액 (수량×단가)');
+            $table->string('item_category', 50)->nullable()->after('total_price')
+                ->comment('품목 분류: material, labor, install, etc.');
+            $table->string('floor_code', 50)->nullable()->after('item_category')
+                ->comment('위치 코드: B1-A01, 1F-C01');
+        });
+
+        // ai_quote_price_tables: AI 견적용 단가표 (신규)
+        Schema::create('ai_quote_price_tables', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('product_category', 50)->comment('SCREEN, STEEL');
+            $table->string('price_type', 50)->comment('area_based, weight_based, fixed');
+            $table->decimal('min_value', 12, 4)->default(0)->comment('면적/중량 최소');
+            $table->decimal('max_value', 12, 4)->default(0)->comment('면적/중량 최대');
+            $table->decimal('unit_price', 15, 2)->default(0)->comment('해당 구간 단가');
+            $table->decimal('labor_rate', 5, 2)->default(0)->comment('노무비율 (%)');
+            $table->decimal('install_rate', 5, 2)->default(0)->comment('설치비율 (%)');
+            $table->boolean('is_active')->default(true);
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->index('tenant_id');
+            $table->index(['product_category', 'price_type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('ai_quote_price_tables');
+
+        Schema::table('ai_quotation_items', function (Blueprint $table) {
+            $table->dropColumn([
+                'specification', 'unit', 'quantity', 'unit_price',
+                'total_price', 'item_category', 'floor_code',
+            ]);
+        });
+
+        Schema::table('ai_quotations', function (Blueprint $table) {
+            $table->dropIndex(['quote_mode']);
+            $table->dropIndex(['quote_number']);
+            $table->dropColumn(['quote_mode', 'quote_number', 'product_category']);
+        });
+    }
+};

From 83a774572ad8c69f379cd3032fc4b818b19b20f7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 3 Mar 2026 18:48:15 +0900
Subject: [PATCH 031/166] =?UTF-8?q?feat:=20[today-issue]=20=EB=82=A0?=
 =?UTF-8?q?=EC=A7=9C=20=EA=B8=B0=EB=B0=98=20=EC=9D=B4=EC=A0=84=20=EC=9D=B4?=
 =?UTF-8?q?=EC=8A=88=20=EC=A1=B0=ED=9A=8C=20=EA=B8=B0=EB=8A=A5=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- TodayIssueController에 date 파라미터(YYYY-MM-DD) 추가
- TodayIssueService.summary()에 날짜 기반 필터링 로직 구현
- 이전 이슈 조회 시 만료(active) 필터 무시하여 과거 데이터 조회 가능

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/TodayIssueController.php           |  5 ++--
 app/Services/TodayIssueService.php            | 24 ++++++++++++++-----
 package-lock.json                             |  2 +-
 3 files changed, 22 insertions(+), 9 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/TodayIssueController.php b/app/Http/Controllers/Api/V1/TodayIssueController.php
index e25eff5..c510953 100644
--- a/app/Http/Controllers/Api/V1/TodayIssueController.php
+++ b/app/Http/Controllers/Api/V1/TodayIssueController.php
@@ -20,9 +20,10 @@ public function __construct(
     public function summary(Request $request): JsonResponse
     {
         $limit = (int) $request->input('limit', 30);
+        $date = $request->input('date'); // YYYY-MM-DD (이전 이슈 조회용)
 
-        return ApiResponse::handle(function () use ($limit) {
-            return $this->todayIssueService->summary($limit);
+        return ApiResponse::handle(function () use ($limit, $date) {
+            return $this->todayIssueService->summary($limit, null, $date);
         }, __('message.fetched'));
     }
 
diff --git a/app/Services/TodayIssueService.php b/app/Services/TodayIssueService.php
index 6a801fd..93f5139 100644
--- a/app/Services/TodayIssueService.php
+++ b/app/Services/TodayIssueService.php
@@ -17,30 +17,42 @@ class TodayIssueService extends Service
      *
      * @param  int  $limit  조회할 최대 항목 수 (기본 30)
      * @param  string|null  $badge  뱃지 필터 (null이면 전체)
+     * @param  string|null  $date  조회 날짜 (YYYY-MM-DD, null이면 오늘)
      */
-    public function summary(int $limit = 30, ?string $badge = null): array
+    public function summary(int $limit = 30, ?string $badge = null, ?string $date = null): array
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
+        // date 파라미터가 있으면 해당 날짜, 없으면 오늘
+        $targetDate = $date ? Carbon::parse($date) : today();
+
         $query = TodayIssue::query()
             ->where('tenant_id', $tenantId)
             ->forUser($userId) // 본인 대상 또는 전체 브로드캐스트
-            ->active() // 만료되지 않은 이슈만
-            ->today() // 오늘 날짜 이슈만
+            ->whereDate('created_at', $targetDate)
             ->orderByDesc('created_at');
 
+        // 이전 이슈 조회 시에는 만료 필터 무시 (과거 데이터도 조회 가능)
+        if (! $date) {
+            $query->active(); // 오늘 이슈만 만료 필터 적용
+        }
+
         // 뱃지 필터
         if ($badge !== null && $badge !== 'all') {
             $query->byBadge($badge);
         }
 
-        // 전체 개수 (필터 적용 전, 오늘 날짜만)
+        // 전체 개수 (필터 적용 전)
         $totalQuery = TodayIssue::query()
             ->where('tenant_id', $tenantId)
             ->forUser($userId)
-            ->active()
-            ->today();
+            ->whereDate('created_at', $targetDate);
+
+        if (! $date) {
+            $totalQuery->active();
+        }
+
         $totalCount = $totalQuery->count();
 
         // 결과 조회
diff --git a/package-lock.json b/package-lock.json
index 6898565..bb18a55 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -1,5 +1,5 @@
 {
-    "name": "api",
+    "name": "sam-api",
     "lockfileVersion": 3,
     "requires": true,
     "packages": {

From b7465becab78ab513aecbb49f299a43057c35b41 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 3 Mar 2026 20:02:07 +0900
Subject: [PATCH 032/166] =?UTF-8?q?feat:=20[approval]=20=EA=B2=B0=EC=9E=AC?=
 =?UTF-8?q?=20=EC=88=98=EC=8B=A0=ED=95=A8=20=EB=82=A0=EC=A7=9C=20=EB=B2=94?=
 =?UTF-8?q?=EC=9C=84=20=ED=95=84=ED=84=B0=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- InboxIndexRequest에 start_date/end_date 검증 룰 추가
- ApprovalService.inbox()에 created_at 날짜 범위 필터 구현

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Requests/Approval/InboxIndexRequest.php | 2 ++
 app/Services/ApprovalService.php                 | 8 ++++++++
 2 files changed, 10 insertions(+)

diff --git a/app/Http/Requests/Approval/InboxIndexRequest.php b/app/Http/Requests/Approval/InboxIndexRequest.php
index b6d7ac0..702bb65 100644
--- a/app/Http/Requests/Approval/InboxIndexRequest.php
+++ b/app/Http/Requests/Approval/InboxIndexRequest.php
@@ -22,6 +22,8 @@ public function rules(): array
             'sort_dir' => 'nullable|string|in:asc,desc',
             'per_page' => 'nullable|integer|min:1',
             'page' => 'nullable|integer|min:1',
+            'start_date' => 'nullable|date_format:Y-m-d',
+            'end_date' => 'nullable|date_format:Y-m-d|after_or_equal:start_date',
         ];
     }
 }
diff --git a/app/Services/ApprovalService.php b/app/Services/ApprovalService.php
index 7516427..4e4ce2a 100644
--- a/app/Services/ApprovalService.php
+++ b/app/Services/ApprovalService.php
@@ -446,6 +446,14 @@ public function inbox(array $params): LengthAwarePaginator
             }
         }
 
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->whereDate('created_at', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->whereDate('created_at', '<=', $params['end_date']);
+        }
+
         // 정렬
         $sortBy = $params['sort_by'] ?? 'created_at';
         $sortDir = $params['sort_dir'] ?? 'desc';

From ad27090bfcd6c57e27d2bb3a27be710c7958c6ae Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 3 Mar 2026 21:06:09 +0900
Subject: [PATCH 033/166] =?UTF-8?q?feat:=20[daily-report]=20=EC=9E=90?=
 =?UTF-8?q?=EA=B8=88=ED=98=84=ED=99=A9=20=EC=B9=B4=EB=93=9C=EC=9A=A9=20?=
 =?UTF-8?q?=ED=95=84=EB=93=9C=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 미수금 잔액(receivable_balance) 계산 로직 구현
- 미지급금 잔액(payable_balance) 계산 로직 구현
- 당월 예상 지출(monthly_expense_total) 계산 로직 구현
- summary API 응답에 자금현황 3개 필드 포함

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/DailyReportService.php | 73 +++++++++++++++++++++++++++++
 1 file changed, 73 insertions(+)

diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index fbabb97..5762d17 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -5,6 +5,9 @@
 use App\Models\Tenants\BankAccount;
 use App\Models\Tenants\Bill;
 use App\Models\Tenants\Deposit;
+use App\Models\Tenants\ExpectedExpense;
+use App\Models\Tenants\Purchase;
+use App\Models\Tenants\Sale;
 use App\Models\Tenants\Withdrawal;
 use Carbon\Carbon;
 
@@ -155,6 +158,11 @@ public function summary(array $params): array
             : null;
         $operatingStability = $this->getOperatingStability($operatingMonths);
 
+        // 기획서 D1.7 자금현황 카드용 필드
+        $receivableBalance = $this->calculateReceivableBalance($tenantId, $date);
+        $payableBalance = $this->calculatePayableBalance($tenantId);
+        $monthlyExpenseTotal = $this->calculateMonthlyExpenseTotal($tenantId, $date);
+
         return [
             'date' => $date->format('Y-m-d'),
             'day_of_week' => $date->locale('ko')->dayName,
@@ -167,9 +175,74 @@ public function summary(array $params): array
             'monthly_operating_expense' => $monthlyOperatingExpense,
             'operating_months' => $operatingMonths,
             'operating_stability' => $operatingStability,
+            // 자금현황 카드용
+            'receivable_balance' => $receivableBalance,
+            'payable_balance' => $payableBalance,
+            'monthly_expense_total' => $monthlyExpenseTotal,
         ];
     }
 
+    /**
+     * 미수금 잔액 계산
+     * = 전체 매출 - 전체 입금 - 전체 수취어음 (기준일까지)
+     * ReceivablesService.getTotalCarryForwardBalance() 동일 로직
+     */
+    private function calculateReceivableBalance(int $tenantId, Carbon $date): float
+    {
+        $endDate = $date->format('Y-m-d');
+
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $endDate)
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('deposit_date', '<=', $endDate)
+            ->sum('amount');
+
+        $totalBills = Bill::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->where('issue_date', '<=', $endDate)
+            ->sum('amount');
+
+        return (float) ($totalSales - $totalDeposits - $totalBills);
+    }
+
+    /**
+     * 미지급금 잔액 계산
+     * = 미지급 상태(pending, partial, overdue)인 ExpectedExpense 합계
+     */
+    private function calculatePayableBalance(int $tenantId): float
+    {
+        return (float) ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereIn('payment_status', ['pending', 'partial', 'overdue'])
+            ->sum('amount');
+    }
+
+    /**
+     * 당월 예상 지출 합계 계산
+     * = 당월 매입(Purchase) + 당월 예상지출(ExpectedExpense)
+     */
+    private function calculateMonthlyExpenseTotal(int $tenantId, Carbon $date): float
+    {
+        $startOfMonth = $date->copy()->startOfMonth()->format('Y-m-d');
+        $endOfMonth = $date->copy()->endOfMonth()->format('Y-m-d');
+
+        // 당월 매입 합계
+        $purchaseTotal = Purchase::where('tenant_id', $tenantId)
+            ->whereBetween('purchase_date', [$startOfMonth, $endOfMonth])
+            ->sum('total_amount');
+
+        // 당월 예상 지출 합계 (매입 외: 카드, 어음, 급여, 임대료 등)
+        $expectedExpenseTotal = ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereBetween('expected_payment_date', [$startOfMonth, $endOfMonth])
+            ->sum('amount');
+
+        return (float) ($purchaseTotal + $expectedExpenseTotal);
+    }
+
     /**
      * 직전 3개월 평균 월 운영비 계산
      *

From 42443349dcd889a1c7c26ac254e9cb89c7e385c2 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 3 Mar 2026 21:53:30 +0900
Subject: [PATCH 034/166] =?UTF-8?q?feat:=20[stock,client,status-board]=20?=
 =?UTF-8?q?=EB=82=A0=EC=A7=9C=20=ED=95=84=ED=84=B0=20=EB=B0=8F=20=EC=A1=B0?=
 =?UTF-8?q?=EA=B1=B4=20=EB=B3=B4=EC=99=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- StockController/StockService: 입출고 이력 기반 날짜 범위 필터 추가
- ClientService: 등록일 기간 필터(start_date/end_date) 추가
- StatusBoardService: 부실채권 현황에 is_active 조건 추가 (목록 페이지 일치)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Controllers/Api/V1/StockController.php |  2 ++
 app/Services/ClientService.php                  | 10 ++++++++++
 app/Services/StatusBoardService.php             |  1 +
 app/Services/StockService.php                   | 14 ++++++++++++++
 4 files changed, 27 insertions(+)

diff --git a/app/Http/Controllers/Api/V1/StockController.php b/app/Http/Controllers/Api/V1/StockController.php
index fe9e03e..d2aebc8 100644
--- a/app/Http/Controllers/Api/V1/StockController.php
+++ b/app/Http/Controllers/Api/V1/StockController.php
@@ -29,6 +29,8 @@ public function index(Request $request): JsonResponse
             'sort_dir',
             'per_page',
             'page',
+            'start_date',
+            'end_date',
         ]);
 
         $stocks = $this->service->index($params);
diff --git a/app/Services/ClientService.php b/app/Services/ClientService.php
index b3af238..197ee8a 100644
--- a/app/Services/ClientService.php
+++ b/app/Services/ClientService.php
@@ -22,6 +22,8 @@ public function index(array $params)
         $q = trim((string) ($params['q'] ?? ''));
         $onlyActive = $params['only_active'] ?? null;
         $clientType = $params['client_type'] ?? null;
+        $startDate = $params['start_date'] ?? null;
+        $endDate = $params['end_date'] ?? null;
 
         $query = Client::query()->where('tenant_id', $tenantId);
 
@@ -43,6 +45,14 @@ public function index(array $params)
             $query->whereIn('client_type', $types);
         }
 
+        // 등록일 기간 필터
+        if ($startDate) {
+            $query->whereDate('created_at', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->whereDate('created_at', '<=', $endDate);
+        }
+
         $query->orderBy('client_code')->orderBy('id');
 
         $paginator = $query->paginate($size, ['*'], 'page', $page);
diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index a924e34..b38dca5 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -70,6 +70,7 @@ private function getBadDebtStatus(int $tenantId): array
         $count = BadDebt::query()
             ->where('tenant_id', $tenantId)
             ->where('status', BadDebt::STATUS_COLLECTING) // 추심 진행 중
+            ->where('is_active', true) // 활성 채권만 (목록 페이지와 일치)
             ->count();
 
         return [
diff --git a/app/Services/StockService.php b/app/Services/StockService.php
index d980a30..9cd1475 100644
--- a/app/Services/StockService.php
+++ b/app/Services/StockService.php
@@ -88,6 +88,20 @@ public function index(array $params): LengthAwarePaginator
             });
         }
 
+        // 날짜 범위 필터 (해당 기간에 입출고 이력이 있는 품목만)
+        if (! empty($params['start_date']) || ! empty($params['end_date'])) {
+            $query->whereHas('stock', function ($stockQuery) use ($params) {
+                $stockQuery->whereHas('transactions', function ($txQuery) use ($params) {
+                    if (! empty($params['start_date'])) {
+                        $txQuery->whereDate('created_at', '>=', $params['start_date']);
+                    }
+                    if (! empty($params['end_date'])) {
+                        $txQuery->whereDate('created_at', '<=', $params['end_date']);
+                    }
+                });
+            });
+        }
+
         // 정렬
         $sortBy = $params['sort_by'] ?? 'code';
         $sortDir = $params['sort_dir'] ?? 'asc';

From 23c6cf69190cc4e0fed512a884018472c6d82b57 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Tue, 3 Mar 2026 23:50:04 +0900
Subject: [PATCH 035/166] =?UTF-8?q?feat:=20[hr]=20Leave=20=EB=AA=A8?=
 =?UTF-8?q?=EB=8D=B8=20=ED=99=95=EC=9E=A5=20+=20=EA=B2=B0=EC=9E=AC?=
 =?UTF-8?q?=EC=96=91=EC=8B=9D=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Leave 타입 6개 추가: business_trip, remote, field_work, early_leave, late_reason, absent_reason
- 그룹 상수 추가: VACATION_TYPES, ATTENDANCE_REQUEST_TYPES, REASON_REPORT_TYPES
- FORM_CODE_MAP: 유형 → 결재양식코드 매핑 상수
- ATTENDANCE_STATUS_MAP: 유형 → 근태상태 매핑 상수
- 결재양식 2개 추가: attendance_request(근태신청), reason_report(사유서)
---
 app/Models/Tenants/Leave.php                  | 57 ++++++++++++++++++
 ...00100_insert_attendance_approval_forms.php | 59 +++++++++++++++++++
 2 files changed, 116 insertions(+)
 create mode 100644 database/migrations/2026_03_03_100100_insert_attendance_approval_forms.php

diff --git a/app/Models/Tenants/Leave.php b/app/Models/Tenants/Leave.php
index eee6d93..604306b 100644
--- a/app/Models/Tenants/Leave.php
+++ b/app/Models/Tenants/Leave.php
@@ -82,6 +82,18 @@ class Leave extends Model
 
     public const TYPE_PARENTAL = 'parental';     // 육아
 
+    public const TYPE_BUSINESS_TRIP = 'business_trip';  // 출장
+
+    public const TYPE_REMOTE = 'remote';                // 재택근무
+
+    public const TYPE_FIELD_WORK = 'field_work';        // 외근
+
+    public const TYPE_EARLY_LEAVE = 'early_leave';      // 조퇴
+
+    public const TYPE_LATE_REASON = 'late_reason';      // 지각사유서
+
+    public const TYPE_ABSENT_REASON = 'absent_reason';  // 결근사유서
+
     public const STATUS_PENDING = 'pending';
 
     public const STATUS_APPROVED = 'approved';
@@ -98,6 +110,45 @@ class Leave extends Model
         self::TYPE_FAMILY,
         self::TYPE_MATERNITY,
         self::TYPE_PARENTAL,
+        self::TYPE_BUSINESS_TRIP,
+        self::TYPE_REMOTE,
+        self::TYPE_FIELD_WORK,
+        self::TYPE_EARLY_LEAVE,
+        self::TYPE_LATE_REASON,
+        self::TYPE_ABSENT_REASON,
+    ];
+
+    // 그룹 상수
+    public const VACATION_TYPES = [
+        self::TYPE_ANNUAL, self::TYPE_HALF_AM, self::TYPE_HALF_PM,
+        self::TYPE_SICK, self::TYPE_FAMILY, self::TYPE_MATERNITY, self::TYPE_PARENTAL,
+    ];
+
+    public const ATTENDANCE_REQUEST_TYPES = [
+        self::TYPE_BUSINESS_TRIP, self::TYPE_REMOTE, self::TYPE_FIELD_WORK, self::TYPE_EARLY_LEAVE,
+    ];
+
+    public const REASON_REPORT_TYPES = [
+        self::TYPE_LATE_REASON, self::TYPE_ABSENT_REASON,
+    ];
+
+    // 유형 → 결재양식코드 매핑
+    public const FORM_CODE_MAP = [
+        'annual' => 'leave', 'half_am' => 'leave', 'half_pm' => 'leave',
+        'sick' => 'leave', 'family' => 'leave', 'maternity' => 'leave', 'parental' => 'leave',
+        'business_trip' => 'attendance_request', 'remote' => 'attendance_request',
+        'field_work' => 'attendance_request', 'early_leave' => 'attendance_request',
+        'late_reason' => 'reason_report', 'absent_reason' => 'reason_report',
+    ];
+
+    // 유형 → 근태상태 매핑 (승인 시 Attendance에 반영할 상태)
+    public const ATTENDANCE_STATUS_MAP = [
+        'annual' => 'vacation', 'half_am' => 'vacation', 'half_pm' => 'vacation',
+        'sick' => 'vacation', 'family' => 'vacation', 'maternity' => 'vacation', 'parental' => 'vacation',
+        'business_trip' => 'businessTrip', 'remote' => 'remote', 'field_work' => 'fieldWork',
+        'early_leave' => null,
+        'late_reason' => null,
+        'absent_reason' => null,
     ];
 
     public const STATUSES = [
@@ -253,6 +304,12 @@ public function getLeaveTypeLabelAttribute(): string
             self::TYPE_FAMILY => '경조사',
             self::TYPE_MATERNITY => '출산휴가',
             self::TYPE_PARENTAL => '육아휴직',
+            self::TYPE_BUSINESS_TRIP => '출장',
+            self::TYPE_REMOTE => '재택근무',
+            self::TYPE_FIELD_WORK => '외근',
+            self::TYPE_EARLY_LEAVE => '조퇴',
+            self::TYPE_LATE_REASON => '지각사유서',
+            self::TYPE_ABSENT_REASON => '결근사유서',
             default => $this->leave_type,
         };
     }
diff --git a/database/migrations/2026_03_03_100100_insert_attendance_approval_forms.php b/database/migrations/2026_03_03_100100_insert_attendance_approval_forms.php
new file mode 100644
index 0000000..db3cc7f
--- /dev/null
+++ b/database/migrations/2026_03_03_100100_insert_attendance_approval_forms.php
@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 근태신청 결재 양식 (출장/재택/외근/조퇴)
+        DB::table('approval_forms')->insertOrIgnore([
+            'tenant_id' => 1,
+            'name' => '근태신청',
+            'code' => 'attendance_request',
+            'category' => 'request',
+            'template' => json_encode([
+                'fields' => [
+                    ['name' => 'user_name', 'type' => 'text', 'label' => '신청자'],
+                    ['name' => 'request_type', 'type' => 'text', 'label' => '신청유형'],
+                    ['name' => 'period', 'type' => 'text', 'label' => '기간'],
+                    ['name' => 'days', 'type' => 'number', 'label' => '일수'],
+                    ['name' => 'reason', 'type' => 'text', 'label' => '사유'],
+                ],
+            ], JSON_UNESCAPED_UNICODE),
+            'is_active' => true,
+            'created_by' => 1,
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+
+        // 사유서 결재 양식 (지각사유서/결근사유서)
+        DB::table('approval_forms')->insertOrIgnore([
+            'tenant_id' => 1,
+            'name' => '사유서',
+            'code' => 'reason_report',
+            'category' => 'request',
+            'template' => json_encode([
+                'fields' => [
+                    ['name' => 'user_name', 'type' => 'text', 'label' => '신청자'],
+                    ['name' => 'report_type', 'type' => 'text', 'label' => '사유서유형'],
+                    ['name' => 'target_date', 'type' => 'date', 'label' => '대상일'],
+                    ['name' => 'reason', 'type' => 'text', 'label' => '사유'],
+                ],
+            ], JSON_UNESCAPED_UNICODE),
+            'is_active' => true,
+            'created_by' => 1,
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')
+            ->where('tenant_id', 1)
+            ->whereIn('code', ['attendance_request', 'reason_report'])
+            ->delete();
+    }
+};

From e9fd75fa741414acd8c6359be1a7d617aed11413 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 08:33:32 +0900
Subject: [PATCH 036/166] =?UTF-8?q?feat:=20[inspection]=20=EC=BA=98?=
 =?UTF-8?q?=EB=A6=B0=EB=8D=94=20=EC=8A=A4=EC=BC=80=EC=A4=84=20=EC=A1=B0?=
 =?UTF-8?q?=ED=9A=8C=20API=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- GET /api/v1/inspections/calendar 엔드포인트 추가
- year, month, inspector, status 파라미터 지원
- React 프론트엔드 CalendarItemApi 형식에 맞춰 응답
---
 .../Api/V1/InspectionController.php           | 10 +++
 app/Services/InspectionService.php            | 73 +++++++++++++++++++
 routes/api/v1/production.php                  |  1 +
 3 files changed, 84 insertions(+)

diff --git a/app/Http/Controllers/Api/V1/InspectionController.php b/app/Http/Controllers/Api/V1/InspectionController.php
index 2edc728..d543d12 100644
--- a/app/Http/Controllers/Api/V1/InspectionController.php
+++ b/app/Http/Controllers/Api/V1/InspectionController.php
@@ -34,6 +34,16 @@ public function stats(Request $request)
         }, __('message.inspection.fetched'));
     }
 
+    /**
+     * 캘린더 스케줄 조회
+     */
+    public function calendar(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->calendar($request->all());
+        }, __('message.inspection.fetched'));
+    }
+
     /**
      * 단건 조회
      */
diff --git a/app/Services/InspectionService.php b/app/Services/InspectionService.php
index 2964758..3f142c7 100644
--- a/app/Services/InspectionService.php
+++ b/app/Services/InspectionService.php
@@ -365,6 +365,79 @@ public function complete(int $id, array $data)
         });
     }
 
+    /**
+     * 캘린더 스케줄 조회
+     */
+    public function calendar(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $year = (int) ($params['year'] ?? now()->year);
+        $month = (int) ($params['month'] ?? now()->month);
+
+        // 해당 월의 시작일/종료일
+        $startDate = sprintf('%04d-%02d-01', $year, $month);
+        $endDate = date('Y-m-t', strtotime($startDate));
+
+        $query = Inspection::query()
+            ->where('tenant_id', $tenantId)
+            ->where(function ($q) use ($startDate, $endDate) {
+                $q->whereBetween('request_date', [$startDate, $endDate])
+                    ->orWhereBetween('inspection_date', [$startDate, $endDate]);
+            })
+            ->with(['inspector:id,name', 'item:id,item_name']);
+
+        // 검사자 필터
+        if (! empty($params['inspector'])) {
+            $query->whereHas('inspector', function ($q) use ($params) {
+                $q->where('name', $params['inspector']);
+            });
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $status = $params['status'] === 'reception' ? self::mapStatusFromFrontend('reception') : $params['status'];
+            $query->where('status', $status);
+        }
+
+        return $query->orderBy('request_date')
+            ->get()
+            ->map(fn (Inspection $item) => [
+                'id' => $item->id,
+                'start_date' => $item->request_date?->format('Y-m-d'),
+                'end_date' => $item->inspection_date?->format('Y-m-d') ?? $item->request_date?->format('Y-m-d'),
+                'inspector' => $item->inspector?->name ?? '',
+                'site_name' => $item->item?->item_name ?? ($item->meta['process_name'] ?? $item->inspection_no),
+                'status' => self::mapStatusToFrontend($item->status),
+            ])
+            ->values()
+            ->toArray();
+    }
+
+    /**
+     * 상태를 프론트엔드 형식으로 매핑
+     */
+    private static function mapStatusToFrontend(string $status): string
+    {
+        return match ($status) {
+            Inspection::STATUS_WAITING => 'reception',
+            Inspection::STATUS_IN_PROGRESS => 'in_progress',
+            Inspection::STATUS_COMPLETED => 'completed',
+            default => $status,
+        };
+    }
+
+    /**
+     * 프론트엔드 상태를 DB 상태로 매핑
+     */
+    private static function mapStatusFromFrontend(string $status): string
+    {
+        return match ($status) {
+            'reception' => Inspection::STATUS_WAITING,
+            default => $status,
+        };
+    }
+
     /**
      * DB 데이터를 프론트엔드 형식으로 변환
      */
diff --git a/routes/api/v1/production.php b/routes/api/v1/production.php
index 5fac326..d7600d9 100644
--- a/routes/api/v1/production.php
+++ b/routes/api/v1/production.php
@@ -114,6 +114,7 @@
 Route::prefix('inspections')->group(function () {
     Route::get('', [InspectionController::class, 'index'])->name('v1.inspections.index');                                              // 목록
     Route::get('/stats', [InspectionController::class, 'stats'])->name('v1.inspections.stats');                                        // 통계
+    Route::get('/calendar', [InspectionController::class, 'calendar'])->name('v1.inspections.calendar');                               // 캘린더
     Route::post('', [InspectionController::class, 'store'])->name('v1.inspections.store');                                             // 생성
     Route::get('/{id}', [InspectionController::class, 'show'])->whereNumber('id')->name('v1.inspections.show');                        // 상세
     Route::put('/{id}', [InspectionController::class, 'update'])->whereNumber('id')->name('v1.inspections.update');                    // 수정

From 4f3467c3b0fd6efb5190f4d178acc001d7b92737 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 09:03:55 +0900
Subject: [PATCH 037/166] =?UTF-8?q?feat:=20[barobill]=20=EB=B0=94=EB=A1=9C?=
 =?UTF-8?q?=EB=B9=8C=20=EC=97=B0=EB=8F=99=20API=20=EC=97=94=EB=93=9C?=
 =?UTF-8?q?=ED=8F=AC=EC=9D=B8=ED=8A=B8=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- GET /api/v1/barobill/status — 연동 현황 조회
- POST /api/v1/barobill/login — 로그인 정보 등록
- POST /api/v1/barobill/signup — 회원가입 정보 등록
- GET /api/v1/barobill/bank-service-url — 은행 서비스 URL
- GET /api/v1/barobill/account-link-url — 계좌 연동 URL
- GET /api/v1/barobill/card-link-url — 카드 연동 URL
- GET /api/v1/barobill/certificate-url — 공인인증서 URL
---
 .../Controllers/Api/V1/BarobillController.php | 144 ++++++++++++++++++
 routes/api/v1/finance.php                     |  12 ++
 2 files changed, 156 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/BarobillController.php

diff --git a/app/Http/Controllers/Api/V1/BarobillController.php b/app/Http/Controllers/Api/V1/BarobillController.php
new file mode 100644
index 0000000..9e90b91
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/BarobillController.php
@@ -0,0 +1,144 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\BarobillService;
+use Illuminate\Http\Request;
+
+class BarobillController extends Controller
+{
+    public function __construct(
+        private BarobillService $barobillService
+    ) {}
+
+    /**
+     * 연동 현황 조회
+     */
+    public function status()
+    {
+        return ApiResponse::handle(function () {
+            $setting = $this->barobillService->getSetting();
+
+            return [
+                'bank_service_count' => 0,
+                'account_link_count' => 0,
+                'member' => $setting ? [
+                    'barobill_id' => $setting->barobill_id,
+                    'biz_no' => $setting->corp_num,
+                    'status' => $setting->isVerified() ? 'active' : 'inactive',
+                    'server_mode' => config('services.barobill.test_mode', true) ? 'test' : 'production',
+                ] : null,
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 로그인 정보 등록
+     */
+    public function login(Request $request)
+    {
+        $data = $request->validate([
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'barobill_id' => $data['barobill_id'],
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 바로빌 회원가입 정보 등록
+     */
+    public function signup(Request $request)
+    {
+        $data = $request->validate([
+            'business_number' => 'required|string|size:10',
+            'company_name' => 'required|string',
+            'ceo_name' => 'required|string',
+            'business_type' => 'nullable|string',
+            'business_category' => 'nullable|string',
+            'address' => 'nullable|string',
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+            'manager_name' => 'nullable|string',
+            'manager_phone' => 'nullable|string',
+            'manager_email' => 'nullable|email',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'corp_num' => $data['business_number'],
+                'corp_name' => $data['company_name'],
+                'ceo_name' => $data['ceo_name'],
+                'biz_type' => $data['business_type'] ?? null,
+                'biz_class' => $data['business_category'] ?? null,
+                'addr' => $data['address'] ?? null,
+                'barobill_id' => $data['barobill_id'],
+                'contact_name' => $data['manager_name'] ?? null,
+                'contact_tel' => $data['manager_phone'] ?? null,
+                'contact_id' => $data['manager_email'] ?? null,
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 은행 빠른조회 서비스 URL 조회
+     */
+    public function bankServiceUrl(Request $request)
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Bank/BankAccountService'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 연동 등록 URL 조회
+     */
+    public function accountLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Bank/AccountLink'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 연동 등록 URL 조회
+     */
+    public function cardLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Card/CardLink'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공인인증서 등록 URL 조회
+     */
+    public function certificateUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Certificate/Register'];
+        }, __('message.fetched'));
+    }
+}
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 2d03aca..feb56bf 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -15,6 +15,7 @@
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillController;
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BillController;
 use App\Http\Controllers\Api\V1\CalendarController;
@@ -254,6 +255,17 @@
     Route::post('/test-connection', [BarobillSettingController::class, 'testConnection'])->name('v1.barobill-settings.test-connection');
 });
 
+// Barobill Integration API (바로빌 연동)
+Route::prefix('barobill')->group(function () {
+    Route::get('/status', [BarobillController::class, 'status'])->name('v1.barobill.status');
+    Route::post('/login', [BarobillController::class, 'login'])->name('v1.barobill.login');
+    Route::post('/signup', [BarobillController::class, 'signup'])->name('v1.barobill.signup');
+    Route::get('/bank-service-url', [BarobillController::class, 'bankServiceUrl'])->name('v1.barobill.bank-service-url');
+    Route::get('/account-link-url', [BarobillController::class, 'accountLinkUrl'])->name('v1.barobill.account-link-url');
+    Route::get('/card-link-url', [BarobillController::class, 'cardLinkUrl'])->name('v1.barobill.card-link-url');
+    Route::get('/certificate-url', [BarobillController::class, 'certificateUrl'])->name('v1.barobill.certificate-url');
+});
+
 // Tax Invoice API (세금계산서)
 Route::prefix('tax-invoices')->group(function () {
     Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');

From 1deeafc4de481130b7738dee991d4e3871818aa0 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 10:42:53 +0900
Subject: [PATCH 038/166] =?UTF-8?q?feat:=20[expense,loan]=20=EB=8C=80?=
 =?UTF-8?q?=EC=8B=9C=EB=B3=B4=EB=93=9C=20=EC=83=81=EC=84=B8=20=ED=95=84?=
 =?UTF-8?q?=ED=84=B0=20=EB=B0=8F=20=EA=B0=80=EC=A7=80=EA=B8=89=EA=B8=88=20?=
 =?UTF-8?q?=EC=B9=B4=ED=85=8C=EA=B3=A0=EB=A6=AC=20=EB=B6=84=EB=A5=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ExpectedExpenseController/Service: dashboardDetail에 start_date/end_date/search 파라미터 추가
- Loan 모델: category 상수 및 라벨 정의 (카드/경조사/상품권/접대비)
- LoanService: dashboard에 category_breakdown 집계 추가
- 마이그레이션: loans 테이블 category 컬럼 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/ExpectedExpenseController.php      |  7 ++-
 app/Models/Tenants/Loan.php                   | 40 +++++++++++++
 app/Services/ExpectedExpenseService.php       | 60 ++++++++++++-------
 app/Services/LoanService.php                  | 56 ++++++++++++++++-
 ..._04_100000_add_category_to_loans_table.php | 32 ++++++++++
 5 files changed, 167 insertions(+), 28 deletions(-)
 create mode 100644 database/migrations/2026_03_04_100000_add_category_to_loans_table.php

diff --git a/app/Http/Controllers/Api/V1/ExpectedExpenseController.php b/app/Http/Controllers/Api/V1/ExpectedExpenseController.php
index 14e6c6c..e51b431 100644
--- a/app/Http/Controllers/Api/V1/ExpectedExpenseController.php
+++ b/app/Http/Controllers/Api/V1/ExpectedExpenseController.php
@@ -128,13 +128,16 @@ public function summary(Request $request)
     /**
      * 대시보드 상세 조회 (CEO 대시보드 당월 예상 지출내역 모달용)
      *
-     * @param  Request  $request  transaction_type 쿼리 파라미터 (purchase, card, bill, null=전체)
+     * @param  Request  $request  transaction_type (purchase, card, bill, null=전체), start_date, end_date, search
      */
     public function dashboardDetail(Request $request)
     {
         $transactionType = $request->query('transaction_type');
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+        $search = $request->query('search');
 
-        $data = $this->service->dashboardDetail($transactionType);
+        $data = $this->service->dashboardDetail($transactionType, $startDate, $endDate, $search);
 
         return ApiResponse::success($data, __('message.fetched'));
     }
diff --git a/app/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index 542a3ad..7cf7eac 100644
--- a/app/Models/Tenants/Loan.php
+++ b/app/Models/Tenants/Loan.php
@@ -36,6 +36,37 @@ class Loan extends Model
         self::STATUS_PARTIAL,
     ];
 
+    /**
+     * 카테고리 상수 (D1.7 기획서)
+     */
+    public const CATEGORY_CARD = 'card';                       // 카드
+
+    public const CATEGORY_CONGRATULATORY = 'congratulatory';   // 경조사
+
+    public const CATEGORY_GIFT_CERTIFICATE = 'gift_certificate'; // 상품권
+
+    public const CATEGORY_ENTERTAINMENT = 'entertainment';     // 접대비
+
+    /**
+     * 카테고리 목록
+     */
+    public const CATEGORIES = [
+        self::CATEGORY_CARD,
+        self::CATEGORY_CONGRATULATORY,
+        self::CATEGORY_GIFT_CERTIFICATE,
+        self::CATEGORY_ENTERTAINMENT,
+    ];
+
+    /**
+     * 카테고리 라벨 매핑
+     */
+    public const CATEGORY_LABELS = [
+        self::CATEGORY_CARD => '카드',
+        self::CATEGORY_CONGRATULATORY => '경조사',
+        self::CATEGORY_GIFT_CERTIFICATE => '상품권',
+        self::CATEGORY_ENTERTAINMENT => '접대비',
+    ];
+
     /**
      * 인정이자율 (연도별)
      */
@@ -71,6 +102,7 @@ class Loan extends Model
         'settlement_date',
         'settlement_amount',
         'status',
+        'category',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -137,6 +169,14 @@ public function getStatusLabelAttribute(): string
         };
     }
 
+    /**
+     * 카테고리 라벨
+     */
+    public function getCategoryLabelAttribute(): string
+    {
+        return self::CATEGORY_LABELS[$this->category] ?? $this->category ?? '카드';
+    }
+
     /**
      * 미정산 잔액
      */
diff --git a/app/Services/ExpectedExpenseService.php b/app/Services/ExpectedExpenseService.php
index da717d0..4998ddc 100644
--- a/app/Services/ExpectedExpenseService.php
+++ b/app/Services/ExpectedExpenseService.php
@@ -304,34 +304,41 @@ public function summary(array $params): array
      * 대시보드 상세 조회 (CEO 대시보드 당월 예상 지출내역 모달용)
      *
      * @param  string|null  $transactionType  거래유형 필터 (purchase, card, bill, null=전체)
-     * @return array{
-     *     summary: array{
-     *         total_amount: float,
-     *         previous_month_amount: float,
-     *         change_rate: float,
-     *         remaining_balance: float,
-     *         item_count: int
-     *     },
-     *     monthly_trend: array,
-     *     vendor_distribution: array,
-     *     items: array,
-     *     footer_summary: array
-     * }
+     * @param  string|null  $startDate  조회 시작일 (null이면 당월 1일)
+     * @param  string|null  $endDate    조회 종료일 (null이면 당월 말일)
+     * @param  string|null  $search     검색어 (거래처명, 적요)
      */
-    public function dashboardDetail(?string $transactionType = null): array
-    {
+    public function dashboardDetail(
+        ?string $transactionType = null,
+        ?string $startDate = null,
+        ?string $endDate = null,
+        ?string $search = null
+    ): array {
         $tenantId = $this->tenantId();
-        $currentMonthStart = now()->startOfMonth()->toDateString();
-        $currentMonthEnd = now()->endOfMonth()->toDateString();
-        $previousMonthStart = now()->subMonth()->startOfMonth()->toDateString();
-        $previousMonthEnd = now()->subMonth()->endOfMonth()->toDateString();
 
-        // 기본 쿼리 빌더 (transaction_type 필터 적용)
-        $baseQuery = function () use ($tenantId, $transactionType) {
+        // 날짜 범위: 파라미터 우선, 없으면 당월 기본값
+        $currentMonthStart = $startDate ?? now()->startOfMonth()->toDateString();
+        $currentMonthEnd = $endDate ?? now()->endOfMonth()->toDateString();
+
+        // 전월 대비: 조회 기간과 동일한 길이의 이전 기간 계산
+        $startCarbon = \Carbon\Carbon::parse($currentMonthStart);
+        $endCarbon = \Carbon\Carbon::parse($currentMonthEnd);
+        $daysDiff = $startCarbon->diffInDays($endCarbon) + 1;
+        $previousMonthStart = $startCarbon->copy()->subDays($daysDiff)->toDateString();
+        $previousMonthEnd = $startCarbon->copy()->subDay()->toDateString();
+
+        // 기본 쿼리 빌더 (transaction_type + search 필터 적용)
+        $baseQuery = function () use ($tenantId, $transactionType, $search) {
             $query = ExpectedExpense::query()->where('tenant_id', $tenantId);
             if ($transactionType) {
                 $query->where('transaction_type', $transactionType);
             }
+            if ($search) {
+                $query->where(function ($q) use ($search) {
+                    $q->where('client_name', 'like', "%{$search}%")
+                        ->orWhere('description', 'like', "%{$search}%");
+                });
+            }
 
             return $query;
         };
@@ -361,10 +368,10 @@ public function dashboardDetail(?string $transactionType = null): array
         // 2. 월별 추이 (최근 7개월)
         $monthlyTrend = $this->getMonthlyTrend($tenantId, $transactionType);
 
-        // 3. 거래처별 분포 (당월, 상위 5개)
+        // 3. 거래처별 분포 (조회 기간, 상위 5개)
         $vendorDistribution = $this->getVendorDistribution($tenantId, $transactionType, $currentMonthStart, $currentMonthEnd);
 
-        // 4. 지출예상 목록 (당월, 지급일 순)
+        // 4. 지출예상 목록 (조회 기간, 지급일 순)
         $itemsQuery = ExpectedExpense::query()
             ->select([
                 'expected_expenses.id',
@@ -385,6 +392,13 @@ public function dashboardDetail(?string $transactionType = null): array
             $itemsQuery->where('expected_expenses.transaction_type', $transactionType);
         }
 
+        if ($search) {
+            $itemsQuery->where(function ($q) use ($search) {
+                $q->where('expected_expenses.client_name', 'like', "%{$search}%")
+                    ->orWhere('expected_expenses.description', 'like', "%{$search}%");
+            });
+        }
+
         $items = $itemsQuery
             ->orderBy('expected_expenses.expected_payment_date', 'asc')
             ->get()
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 036ae41..56b905a 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -365,7 +365,8 @@ public function calculateInterest(int $year, ?int $userId = null): array
     /**
      * 가지급금 대시보드 데이터
      *
-     * CEO 대시보드 카드/가지급금 관리 섹션(cm2) 모달용 데이터 제공
+     * CEO 대시보드 카드/가지급금 관리 섹션 데이터 제공
+     * D1.7: category_breakdown 추가 (카드/경조사/상품권/접대비 분류)
      *
      * @return array{
      *     summary: array{
@@ -373,6 +374,11 @@ public function calculateInterest(int $year, ?int $userId = null): array
      *         recognized_interest: float,
      *         outstanding_count: int
      *     },
+     *     category_breakdown: array<string, array{
+     *         outstanding_amount: float,
+     *         total_count: int,
+     *         unverified_count: int
+     *     }>,
      *     loans: array
      * }
      */
@@ -388,7 +394,10 @@ public function dashboard(): array
         $interestData = $this->calculateInterest($currentYear);
         $recognizedInterest = $interestData['summary']['total_recognized_interest'] ?? 0;
 
-        // 3. 가지급금 목록 (최근 10건, 미정산 우선)
+        // 3. 카테고리별 집계 (D1.7)
+        $categoryBreakdown = $this->getCategoryBreakdown($tenantId);
+
+        // 4. 가지급금 목록 (최근 10건, 미정산 우선)
         $loans = Loan::query()
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'withdrawal'])
@@ -404,7 +413,7 @@ public function dashboard(): array
                     'id' => $loan->id,
                     'loan_date' => $loan->loan_date->format('Y-m-d'),
                     'user_name' => $loan->user?->name ?? '미지정',
-                    'category' => $loan->withdrawal_id ? '카드' : '계좌',
+                    'category' => $loan->category_label,
                     'amount' => (float) $loan->amount,
                     'status' => $loan->status,
                     'content' => $loan->purpose ?? '',
@@ -418,10 +427,51 @@ public function dashboard(): array
                 'recognized_interest' => (float) $recognizedInterest,
                 'outstanding_count' => (int) $summaryData['outstanding_count'],
             ],
+            'category_breakdown' => $categoryBreakdown,
             'loans' => $loans,
         ];
     }
 
+    /**
+     * 카테고리별 가지급금 집계
+     *
+     * @return array<string, array{outstanding_amount: float, total_count: int, unverified_count: int}>
+     */
+    private function getCategoryBreakdown(int $tenantId): array
+    {
+        // 기본값: 4개 카테고리 모두 0으로 초기화
+        $breakdown = [];
+        foreach (Loan::CATEGORIES as $category) {
+            $breakdown[$category] = [
+                'outstanding_amount' => 0.0,
+                'total_count' => 0,
+                'unverified_count' => 0,
+            ];
+        }
+
+        // 카테고리별 미정산 집계
+        $stats = Loan::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('status', [Loan::STATUS_OUTSTANDING, Loan::STATUS_PARTIAL])
+            ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as outstanding_amount')
+            ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
+            ->groupBy('category')
+            ->get();
+
+        foreach ($stats as $stat) {
+            $cat = $stat->category ?? Loan::CATEGORY_CARD;
+            if (isset($breakdown[$cat])) {
+                $breakdown[$cat] = [
+                    'outstanding_amount' => (float) $stat->outstanding_amount,
+                    'total_count' => (int) $stat->total_count,
+                    'unverified_count' => (int) $stat->unverified_count,
+                ];
+            }
+        }
+
+        return $breakdown;
+    }
+
     /**
      * 세금 시뮬레이션 데이터
      *
diff --git a/database/migrations/2026_03_04_100000_add_category_to_loans_table.php b/database/migrations/2026_03_04_100000_add_category_to_loans_table.php
new file mode 100644
index 0000000..70c279c
--- /dev/null
+++ b/database/migrations/2026_03_04_100000_add_category_to_loans_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 가지급금 카테고리 컬럼 추가
+     * D1.7 기획서: 카드/경조사/상품권/접대비 4개 카테고리 분류
+     */
+    public function up(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->string('category', 30)
+                ->default('card')
+                ->after('status')
+                ->comment('카테고리: card, congratulatory, gift_certificate, entertainment');
+
+            $table->index(['tenant_id', 'category'], 'idx_tenant_category');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->dropIndex('idx_tenant_category');
+            $table->dropColumn('category');
+        });
+    }
+};
\ No newline at end of file

From da04b84bb5c8823ba28a3bebaf88e368a8cf0964 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 11:06:01 +0900
Subject: [PATCH 039/166] =?UTF-8?q?fix:=20[models]=20User=20=EB=AA=A8?=
 =?UTF-8?q?=EB=8D=B8=20import=20=EB=88=84=EB=9D=BD/=EC=98=A4=EB=A5=98=20?=
 =?UTF-8?q?=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Loan.php: User import 누락 → App\Models\Members\User 추가
- TodayIssue.php: App\Models\Users\User → App\Models\Members\User 수정
- Tenants 네임스페이스에서 User::class가 App\Models\Tenants\User로 잘못 해석되는 문제 해결
---
 app/Models/Tenants/Loan.php       | 1 +
 app/Models/Tenants/TodayIssue.php | 2 +-
 2 files changed, 2 insertions(+), 1 deletion(-)

diff --git a/app/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index 7cf7eac..d2a88db 100644
--- a/app/Models/Tenants/Loan.php
+++ b/app/Models/Tenants/Loan.php
@@ -2,6 +2,7 @@
 
 namespace App\Models\Tenants;
 
+use App\Models\Members\User;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
diff --git a/app/Models/Tenants/TodayIssue.php b/app/Models/Tenants/TodayIssue.php
index 9a208f2..97547d5 100644
--- a/app/Models/Tenants/TodayIssue.php
+++ b/app/Models/Tenants/TodayIssue.php
@@ -2,7 +2,7 @@
 
 namespace App\Models\Tenants;
 
-use App\Models\Users\User;
+use App\Models\Members\User;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Factories\HasFactory;

From 76192fc177447c68245c40c97e0a5259521300c7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 11:10:01 +0900
Subject: [PATCH 040/166] =?UTF-8?q?fix:=20[cards]=20cards/stats=20?=
 =?UTF-8?q?=E2=86=92=20card-transactions/dashboard=20=EB=A6=AC=EB=8B=A4?=
 =?UTF-8?q?=EC=9D=B4=EB=A0=89=ED=8A=B8=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 routes/api/v1/finance.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index feb56bf..bc28827 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -51,6 +51,7 @@
     Route::put('/{id}', [CardController::class, 'update'])->whereNumber('id')->name('v1.cards.update');
     Route::delete('/{id}', [CardController::class, 'destroy'])->whereNumber('id')->name('v1.cards.destroy');
     Route::patch('/{id}/toggle', [CardController::class, 'toggle'])->whereNumber('id')->name('v1.cards.toggle');
+    Route::get('/stats', fn () => redirect()->route('v1.card-transactions.dashboard', request()->query()));
 });
 
 // BankAccount API (계좌 관리)

From 7cf70dbcaa00e407fc63b5c98bb32703a15fa77c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 11:29:08 +0900
Subject: [PATCH 041/166] =?UTF-8?q?fix:=20[address]=20=EC=A3=BC=EC=86=8C?=
 =?UTF-8?q?=20=ED=95=84=EB=93=9C=20255=EC=9E=90=20=E2=86=92=20500=EC=9E=90?=
 =?UTF-8?q?=20=ED=99=95=EC=9E=A5?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- DB 마이그레이션: clients, tenants, site_briefings, sites 테이블 address 컬럼 varchar(500)
- FormRequest 8개 파일 max:255 → max:500 변경
---
 .../Requests/Client/ClientStoreRequest.php    |  2 +-
 .../Requests/Client/ClientUpdateRequest.php   |  2 +-
 .../SiteBriefing/StoreSiteBriefingRequest.php |  2 +-
 .../UpdateSiteBriefingRequest.php             |  2 +-
 .../Requests/Tenant/TenantStoreRequest.php    |  2 +-
 .../Requests/Tenant/TenantUpdateRequest.php   |  2 +-
 .../Requests/V1/Site/StoreSiteRequest.php     |  2 +-
 .../Requests/V1/Site/UpdateSiteRequest.php    |  2 +-
 ...4_112800_extend_address_columns_to_500.php | 34 +++++++++++++++++++
 9 files changed, 42 insertions(+), 8 deletions(-)
 create mode 100644 database/migrations/2026_03_04_112800_extend_address_columns_to_500.php

diff --git a/app/Http/Requests/Client/ClientStoreRequest.php b/app/Http/Requests/Client/ClientStoreRequest.php
index 09aa304..5802183 100644
--- a/app/Http/Requests/Client/ClientStoreRequest.php
+++ b/app/Http/Requests/Client/ClientStoreRequest.php
@@ -65,7 +65,7 @@ public function rules(): array
             'mobile' => 'nullable|string|max:20',
             'fax' => 'nullable|string|max:20',
             'email' => 'nullable|email|max:100',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             // 담당자 정보
             'manager_name' => 'nullable|string|max:50',
             'manager_tel' => 'nullable|string|max:20',
diff --git a/app/Http/Requests/Client/ClientUpdateRequest.php b/app/Http/Requests/Client/ClientUpdateRequest.php
index 98c90ed..9c7d2a8 100644
--- a/app/Http/Requests/Client/ClientUpdateRequest.php
+++ b/app/Http/Requests/Client/ClientUpdateRequest.php
@@ -65,7 +65,7 @@ public function rules(): array
             'mobile' => 'nullable|string|max:20',
             'fax' => 'nullable|string|max:20',
             'email' => 'nullable|email|max:100',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             // 담당자 정보
             'manager_name' => 'nullable|string|max:50',
             'manager_tel' => 'nullable|string|max:20',
diff --git a/app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php b/app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php
index f5985af..a94bf0c 100644
--- a/app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php
+++ b/app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php
@@ -29,7 +29,7 @@ public function rules(): array
             'briefing_time' => 'nullable|string|max:10',
             'briefing_type' => ['nullable', 'string', Rule::in(SiteBriefing::TYPES)],
             'location' => 'nullable|string|max:200',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
 
             // 상태 정보
             'status' => ['nullable', 'string', Rule::in(SiteBriefing::STATUSES)],
diff --git a/app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php b/app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php
index 0e26378..6e6a0a8 100644
--- a/app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php
+++ b/app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php
@@ -29,7 +29,7 @@ public function rules(): array
             'briefing_time' => 'nullable|string|max:10',
             'briefing_type' => ['nullable', 'string', Rule::in(SiteBriefing::TYPES)],
             'location' => 'nullable|string|max:200',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
 
             // 상태 정보
             'status' => ['nullable', 'string', Rule::in(SiteBriefing::STATUSES)],
diff --git a/app/Http/Requests/Tenant/TenantStoreRequest.php b/app/Http/Requests/Tenant/TenantStoreRequest.php
index c3a98c4..7fb8a9b 100644
--- a/app/Http/Requests/Tenant/TenantStoreRequest.php
+++ b/app/Http/Requests/Tenant/TenantStoreRequest.php
@@ -17,7 +17,7 @@ public function rules(): array
             'company_name' => 'required|string|max:100',
             'email' => 'nullable|email|max:100',
             'phone' => 'nullable|string|max:20',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             'business_num' => 'nullable|string|max:20',
             'ceo_name' => 'nullable|string|max:100',
         ];
diff --git a/app/Http/Requests/Tenant/TenantUpdateRequest.php b/app/Http/Requests/Tenant/TenantUpdateRequest.php
index 2893181..8503165 100644
--- a/app/Http/Requests/Tenant/TenantUpdateRequest.php
+++ b/app/Http/Requests/Tenant/TenantUpdateRequest.php
@@ -18,7 +18,7 @@ public function rules(): array
             'company_name' => 'sometimes|string|max:100',
             'email' => 'nullable|email|max:100',
             'phone' => 'nullable|string|max:20',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             'business_num' => 'nullable|string|max:20',
             'ceo_name' => 'nullable|string|max:100',
             'logo' => 'nullable|string|max:255',
diff --git a/app/Http/Requests/V1/Site/StoreSiteRequest.php b/app/Http/Requests/V1/Site/StoreSiteRequest.php
index 2d51326..fd1cd30 100644
--- a/app/Http/Requests/V1/Site/StoreSiteRequest.php
+++ b/app/Http/Requests/V1/Site/StoreSiteRequest.php
@@ -15,7 +15,7 @@ public function rules(): array
     {
         return [
             'name' => ['required', 'string', 'max:100'],
-            'address' => ['nullable', 'string', 'max:255'],
+            'address' => ['nullable', 'string', 'max:500'],
             'latitude' => ['nullable', 'numeric', 'between:-90,90'],
             'longitude' => ['nullable', 'numeric', 'between:-180,180'],
             'is_active' => ['sometimes', 'boolean'],
diff --git a/app/Http/Requests/V1/Site/UpdateSiteRequest.php b/app/Http/Requests/V1/Site/UpdateSiteRequest.php
index 91b6196..1501803 100644
--- a/app/Http/Requests/V1/Site/UpdateSiteRequest.php
+++ b/app/Http/Requests/V1/Site/UpdateSiteRequest.php
@@ -15,7 +15,7 @@ public function rules(): array
     {
         return [
             'name' => ['sometimes', 'string', 'max:100'],
-            'address' => ['nullable', 'string', 'max:255'],
+            'address' => ['nullable', 'string', 'max:500'],
             'latitude' => ['nullable', 'numeric', 'between:-90,90'],
             'longitude' => ['nullable', 'numeric', 'between:-180,180'],
             'is_active' => ['sometimes', 'boolean'],
diff --git a/database/migrations/2026_03_04_112800_extend_address_columns_to_500.php b/database/migrations/2026_03_04_112800_extend_address_columns_to_500.php
new file mode 100644
index 0000000..9798d85
--- /dev/null
+++ b/database/migrations/2026_03_04_112800_extend_address_columns_to_500.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tables = ['clients', 'tenants', 'site_briefings', 'sites'];
+
+        foreach ($tables as $table) {
+            if (Schema::hasColumn($table, 'address')) {
+                Schema::table($table, function (Blueprint $t) {
+                    $t->string('address', 500)->nullable()->change();
+                });
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        $tables = ['clients', 'tenants', 'site_briefings', 'sites'];
+
+        foreach ($tables as $table) {
+            if (Schema::hasColumn($table, 'address')) {
+                Schema::table($table, function (Blueprint $t) {
+                    $t->string('address', 255)->nullable()->change();
+                });
+            }
+        }
+    }
+};

From e637e3d1f7c378af35b03838a98522c34bb65fd3 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 14:21:05 +0900
Subject: [PATCH 042/166] =?UTF-8?q?feat:=20[dashboard]=20D1.7=20=EA=B8=B0?=
 =?UTF-8?q?=ED=9A=8D=EC=84=9C=20=EA=B8=B0=EB=B0=98=20=EB=A6=AC=EC=8A=A4?=
 =?UTF-8?q?=ED=81=AC=20=EA=B0=90=EC=A7=80=ED=98=95=20=EC=84=9C=EB=B9=84?=
 =?UTF-8?q?=EC=8A=A4=20=EB=A6=AC=ED=8C=A9=ED=86=A0=EB=A7=81?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- EntertainmentService: 리스크 감지형 전환 (주말/심야, 기피업종, 고액결제, 증빙미비)
- WelfareService: 리스크 감지형 전환 (비과세 한도 초과, 사적 사용 의심, 특정인 편중, 항목별 한도 초과)
- ReceivablesService: summary를 cards + check_points 구조로 개선 (누적/당월 미수금, Top3 거래처)
- LoanService: getCategoryBreakdown 전체 대상으로 집계 조건 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/EntertainmentService.php | 337 +++++++++++----------
 app/Services/LoanService.php          |   3 +-
 app/Services/ReceivablesService.php   | 242 ++++++++++++++-
 app/Services/WelfareService.php       | 413 ++++++++++++++++++--------
 4 files changed, 715 insertions(+), 280 deletions(-)

diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index a701028..773d3cd 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -6,29 +6,35 @@
 use Illuminate\Support\Facades\DB;
 
 /**
- * 접대비 현황 서비스
+ * 접대비 현황 서비스 (D1.7 리스크 감지형)
  *
- * CEO 대시보드용 접대비 데이터를 제공합니다.
+ * CEO 대시보드용 접대비 리스크 데이터를 제공합니다.
+ * 카드 4개: 주말/심야, 기피업종, 고액결제, 증빙미비
  */
 class EntertainmentService extends Service
 {
-    // 접대비 기본 한도율 (중소기업 기준: 매출의 0.3%)
-    private const DEFAULT_LIMIT_RATE = 0.003;
+    // 고액 결제 기준 (1회 50만원 초과)
+    private const HIGH_AMOUNT_THRESHOLD = 500000;
 
-    // 기업 규모별 기본 한도 (연간)
-    private const COMPANY_TYPE_LIMITS = [
-        'large' => 36000000,   // 대기업: 연 3,600만원
-        'medium' => 36000000,  // 중견기업: 연 3,600만원
-        'small' => 24000000,   // 중소기업: 연 2,400만원
+    // 기피업종 MCC 코드 (유흥, 귀금속, 숙박 등)
+    private const PROHIBITED_MCC_CODES = [
+        '5813', // 음주업소
+        '7011', // 숙박업
+        '5944', // 귀금속
+        '7941', // 레저/스포츠
+        '7992', // 골프장
+        '7273', // 데이트서비스
+        '5932', // 골동품
     ];
 
+    // 심야 시간대 (22시 ~ 06시)
+    private const LATE_NIGHT_START = 22;
+
+    private const LATE_NIGHT_END = 6;
+
     /**
-     * 접대비 현황 요약 조회
+     * 접대비 리스크 현황 요약 조회 (D1.7)
      *
-     * @param  string|null  $limitType  기간 타입 (annual|quarterly, 기본: quarterly)
-     * @param  string|null  $companyType  기업 유형 (large|medium|small, 기본: medium)
-     * @param  int|null  $year  연도 (기본: 현재 연도)
-     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
      * @return array{cards: array, check_points: array}
      */
     public function getSummary(
@@ -40,73 +46,58 @@ public function getSummary(
         $tenantId = $this->tenantId();
         $now = Carbon::now();
 
-        // 기본값 설정
         $year = $year ?? $now->year;
-        $limitType = $limitType ?? 'quarterly';
-        $companyType = $companyType ?? 'medium';
         $quarter = $quarter ?? $now->quarter;
 
         // 기간 범위 계산
         if ($limitType === 'annual') {
             $startDate = Carbon::create($year, 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, 12, 31)->format('Y-m-d');
-            $periodLabel = "{$year}년";
         } else {
             $startDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
-            $periodLabel = "{$quarter}사분기";
         }
 
-        // 연간 시작일 (매출 계산용)
-        $yearStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
-        $yearEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
-
-        // 매출액 조회 (연간)
-        $annualSales = $this->getAnnualSales($tenantId, $yearStartDate, $yearEndDate);
-
-        // 접대비 한도 계산
-        $annualLimit = $this->calculateLimit($annualSales, $companyType);
-        $periodLimit = $limitType === 'annual' ? $annualLimit : ($annualLimit / 4);
-
-        // 접대비 사용액 조회
-        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
-
-        // 잔여 한도
-        $remainingLimit = max(0, $periodLimit - $usedAmount);
+        // 리스크 감지 쿼리
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $startDate, $endDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $startDate, $endDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $startDate, $endDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $startDate, $endDate);
 
         // 카드 데이터 구성
         $cards = [
             [
-                'id' => 'et_sales',
-                'label' => '매출',
-                'amount' => (int) $annualSales,
+                'id' => 'et_weekend',
+                'label' => '주말/심야',
+                'amount' => (int) $weekendLateNight['total'],
+                'subLabel' => "{$weekendLateNight['count']}건",
             ],
             [
-                'id' => 'et_limit',
-                'label' => "{{$periodLabel}} 접대비 총 한도",
-                'amount' => (int) $periodLimit,
+                'id' => 'et_prohibited',
+                'label' => '기피업종',
+                'amount' => (int) $prohibitedBiz['total'],
+                'subLabel' => $prohibitedBiz['count'] > 0 ? "불인정 {$prohibitedBiz['count']}건" : '0건',
             ],
             [
-                'id' => 'et_remaining',
-                'label' => "{{$periodLabel}} 접대비 잔여한도",
-                'amount' => (int) $remainingLimit,
+                'id' => 'et_high_amount',
+                'label' => '고액 결제',
+                'amount' => (int) $highAmount['total'],
+                'subLabel' => "{$highAmount['count']}건",
             ],
             [
-                'id' => 'et_used',
-                'label' => "{{$periodLabel}} 접대비 사용금액",
-                'amount' => (int) $usedAmount,
+                'id' => 'et_no_receipt',
+                'label' => '증빙 미비',
+                'amount' => (int) $missingReceipt['total'],
+                'subLabel' => "{$missingReceipt['count']}건",
             ],
         ];
 
         // 체크포인트 생성
-        $checkPoints = $this->generateCheckPoints(
-            $periodLabel,
-            $periodLimit,
-            $usedAmount,
-            $remainingLimit,
-            $tenantId,
-            $startDate,
-            $endDate
+        $checkPoints = $this->generateRiskCheckPoints(
+            $weekendLateNight,
+            $prohibitedBiz,
+            $highAmount,
+            $missingReceipt
         );
 
         return [
@@ -116,65 +107,82 @@ public function getSummary(
     }
 
     /**
-     * 연간 매출액 조회
+     * 주말/심야 사용 리스크 조회
+     * expense_date가 주말(토/일) OR barobill join으로 use_time 22~06시
      */
-    private function getAnnualSales(int $tenantId, string $startDate, string $endDate): float
+    private function getWeekendLateNightRisk(int $tenantId, string $startDate, string $endDate): array
     {
-        // orders 테이블에서 확정된 수주 합계 조회
-        $amount = DB::table('orders')
-            ->where('tenant_id', $tenantId)
-            ->where('status_code', 'confirmed')
-            ->whereBetween('received_at', [$startDate, $endDate])
-            ->whereNull('deleted_at')
-            ->sum('total_amount');
-
-        return $amount ?: 30530000000; // 임시 기본값 (305억)
-    }
-
-    /**
-     * 접대비 한도 계산
-     */
-    private function calculateLimit(float $annualSales, string $companyType): float
-    {
-        // 기본 한도 (기업 규모별)
-        $baseLimit = self::COMPANY_TYPE_LIMITS[$companyType] ?? self::COMPANY_TYPE_LIMITS['medium'];
-
-        // 매출 기반 한도 (0.3%)
-        $salesBasedLimit = $annualSales * self::DEFAULT_LIMIT_RATE;
-
-        // 기본 한도 + 매출 기반 한도 (실제 세법은 더 복잡하지만 간소화)
-        return $baseLimit + $salesBasedLimit;
-    }
-
-    /**
-     * 접대비 사용액 조회
-     */
-    private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
-    {
-        // TODO: 실제 접대비 계정과목에서 조회
-        // expense_accounts 또는 card_transactions에서 접대비 항목 합계
-        $amount = DB::table('expense_accounts')
+        // 주말 사용 (토요일=7, 일요일=1 in MySQL DAYOFWEEK)
+        $weekendResult = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
             ->whereBetween('expense_date', [$startDate, $endDate])
             ->whereNull('deleted_at')
-            ->sum('amount');
+            ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
 
-        return $amount ?: 10000000; // 임시 기본값
+        // 심야 사용 (barobill 카드 거래 내역에서 시간 확인)
+        $lateNightResult = DB::table('expense_accounts as ea')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)') // 주말 제외 (중복 방지)
+            ->where(function ($q) {
+                $q->whereRaw('HOUR(bct.use_time) >= ?', [self::LATE_NIGHT_START])
+                    ->orWhereRaw('HOUR(bct.use_time) < ?', [self::LATE_NIGHT_END]);
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        $totalCount = ($weekendResult->count ?? 0) + ($lateNightResult->count ?? 0);
+        $totalAmount = ($weekendResult->total ?? 0) + ($lateNightResult->total ?? 0);
+
+        return ['count' => $totalCount, 'total' => $totalAmount];
     }
 
     /**
-     * 거래처 누락 건수 조회
+     * 기피업종 사용 리스크 조회
+     * barobill의 merchant_biz_type가 MCC 코드 매칭
      */
-    private function getMissingVendorCount(int $tenantId, string $startDate, string $endDate): array
+    private function getProhibitedBizTypeRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        $result = DB::table('expense_accounts as ea')
+            ->join('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereIn('bct.merchant_biz_type', self::PROHIBITED_MCC_CODES)
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => $result->count ?? 0,
+            'total' => $result->total ?? 0,
+        ];
+    }
+
+    /**
+     * 고액 결제 리스크 조회
+     * 1회 50만원 초과 결제
+     */
+    private function getHighAmountRisk(int $tenantId, string $startDate, string $endDate): array
     {
-        // TODO: 거래처 정보 누락 건수 조회
         $result = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
             ->whereBetween('expense_date', [$startDate, $endDate])
-            ->whereNull('vendor_id')
             ->whereNull('deleted_at')
+            ->where('amount', '>', self::HIGH_AMOUNT_THRESHOLD)
             ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
             ->first();
 
@@ -185,72 +193,103 @@ private function getMissingVendorCount(int $tenantId, string $startDate, string
     }
 
     /**
-     * 체크포인트 생성
+     * 증빙 미비 리스크 조회
+     * receipt_no가 NULL 또는 빈 값
      */
-    private function generateCheckPoints(
-        string $periodLabel,
-        float $limit,
-        float $used,
-        float $remaining,
-        int $tenantId,
-        string $startDate,
-        string $endDate
+    private function getMissingReceiptRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        $result = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->where(function ($q) {
+                $q->whereNull('receipt_no')
+                    ->orWhere('receipt_no', '');
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => $result->count ?? 0,
+            'total' => $result->total ?? 0,
+        ];
+    }
+
+    /**
+     * 리스크 감지 체크포인트 생성
+     */
+    private function generateRiskCheckPoints(
+        array $weekendLateNight,
+        array $prohibitedBiz,
+        array $highAmount,
+        array $missingReceipt
     ): array {
         $checkPoints = [];
-        $usageRate = $limit > 0 ? ($used / $limit) * 100 : 0;
-        $usedFormatted = number_format($used / 10000);
-        $limitFormatted = number_format($limit / 10000);
-        $remainingFormatted = number_format($remaining / 10000);
+        $totalRiskCount = $weekendLateNight['count'] + $prohibitedBiz['count']
+            + $highAmount['count'] + $missingReceipt['count'];
 
-        // 사용률에 따른 체크포인트
-        if ($usageRate <= 75) {
-            // 정상 운영
-            $remainingRate = round(100 - $usageRate);
+        // 주말/심야
+        if ($weekendLateNight['count'] > 0) {
+            $amountFormatted = number_format($weekendLateNight['total'] / 10000);
             $checkPoints[] = [
-                'id' => 'et_cp_normal',
-                'type' => 'success',
-                'message' => "{$periodLabel} 접대비 사용 {$usedFormatted}만원 / 한도 {$limitFormatted}만원 ({$remainingRate}%). 여유 있게 운영 중입니다.",
-                'highlights' => [
-                    ['text' => "{$usedFormatted}만원", 'color' => 'green'],
-                    ['text' => "{$limitFormatted}만원 ({$remainingRate}%)", 'color' => 'green'],
-                ],
-            ];
-        } elseif ($usageRate <= 100) {
-            // 주의 (85% 이상)
-            $usageRateRounded = round($usageRate);
-            $checkPoints[] = [
-                'id' => 'et_cp_warning',
+                'id' => 'et_cp_weekend',
                 'type' => 'warning',
-                'message' => "접대비 한도 {$usageRateRounded}% 도달. 잔여 한도 {$remainingFormatted}만원입니다. 사용 계획을 점검해 주세요.",
+                'message' => "주말/심야 사용 {$weekendLateNight['count']}건({$amountFormatted}만원) 감지. 업무관련성 소명자료로 증빙해주세요.",
                 'highlights' => [
-                    ['text' => "잔여 한도 {$remainingFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        } else {
-            // 한도 초과
-            $overAmount = $used - $limit;
-            $overFormatted = number_format($overAmount / 10000);
-            $checkPoints[] = [
-                'id' => 'et_cp_over',
-                'type' => 'error',
-                'message' => "접대비 한도 초과 {$overFormatted}만원 발생. 초과분은 손금불산입되어 법인세 부담이 증가합니다.",
-                'highlights' => [
-                    ['text' => "{$overFormatted}만원 발생", 'color' => 'red'],
+                    ['text' => "{$weekendLateNight['count']}건({$amountFormatted}만원)", 'color' => 'red'],
                 ],
             ];
         }
 
-        // 거래처 정보 누락 체크
-        $missingVendor = $this->getMissingVendorCount($tenantId, $startDate, $endDate);
-        if ($missingVendor['count'] > 0) {
-            $missingTotal = number_format($missingVendor['total'] / 10000);
+        // 기피업종
+        if ($prohibitedBiz['count'] > 0) {
+            $amountFormatted = number_format($prohibitedBiz['total'] / 10000);
             $checkPoints[] = [
-                'id' => 'et_cp_missing',
+                'id' => 'et_cp_prohibited',
                 'type' => 'error',
-                'message' => "접대비 사용 중 {$missingVendor['count']}건({$missingTotal}만원)의 거래처 정보가 누락되었습니다. 기록을 보완해 주세요.",
+                'message' => "기피업종 사용 {$prohibitedBiz['count']}건({$amountFormatted}만원) 감지. 유흥업종 결제는 접대비 불인정 사유입니다.",
                 'highlights' => [
-                    ['text' => "{$missingVendor['count']}건({$missingTotal}만원)", 'color' => 'red'],
-                    ['text' => '거래처 정보가 누락', 'color' => 'red'],
+                    ['text' => "{$prohibitedBiz['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                    ['text' => '접대비 불인정', 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 고액 결제
+        if ($highAmount['count'] > 0) {
+            $amountFormatted = number_format($highAmount['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'et_cp_high',
+                'type' => 'warning',
+                'message' => "고액 결제 {$highAmount['count']}건({$amountFormatted}만원) 감지. 1회 50만원 초과 결제입니다. 증빙이 필요합니다.",
+                'highlights' => [
+                    ['text' => "{$highAmount['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 증빙 미비
+        if ($missingReceipt['count'] > 0) {
+            $amountFormatted = number_format($missingReceipt['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'et_cp_receipt',
+                'type' => 'error',
+                'message' => "미증빙 {$missingReceipt['count']}건({$amountFormatted}만원) 감지. 증빙이 필요합니다.",
+                'highlights' => [
+                    ['text' => "{$missingReceipt['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 리스크 0건이면 정상 메시지
+        if ($totalRiskCount === 0) {
+            $checkPoints[] = [
+                'id' => 'et_cp_normal',
+                'type' => 'success',
+                'message' => '접대비 사용 현황이 정상입니다.',
+                'highlights' => [
+                    ['text' => '정상', 'color' => 'green'],
                 ],
             ];
         }
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 56b905a..69d6fe5 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -449,10 +449,9 @@ private function getCategoryBreakdown(int $tenantId): array
             ];
         }
 
-        // 카테고리별 미정산 집계
+        // 카테고리별 집계 (summary와 동일하게 전체 대상)
         $stats = Loan::query()
             ->where('tenant_id', $tenantId)
-            ->whereIn('status', [Loan::STATUS_OUTSTANDING, Loan::STATUS_PARTIAL])
             ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as outstanding_amount')
             ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
             ->groupBy('category')
diff --git a/app/Services/ReceivablesService.php b/app/Services/ReceivablesService.php
index 3c7b2c9..9eaf56d 100644
--- a/app/Services/ReceivablesService.php
+++ b/app/Services/ReceivablesService.php
@@ -117,11 +117,14 @@ public function index(array $params): array
     }
 
     /**
-     * 요약 통계 조회
+     * 요약 통계 조회 (D1.7 cards + check_points 구조)
+     *
+     * @return array{cards: array, check_points: array}
      */
     public function summary(array $params): array
     {
         $tenantId = $this->tenantId();
+        $now = Carbon::now();
         $recentYear = $params['recent_year'] ?? false;
         $year = $params['year'] ?? date('Y');
 
@@ -137,19 +140,19 @@ public function summary(array $params): array
         $totalCarryForward = $this->getTotalCarryForwardBalance($tenantId, $carryForwardDate);
 
         // 기간 내 총 매출
-        $totalSales = Sale::where('tenant_id', $tenantId)
+        $totalSales = (float) Sale::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->whereBetween('sale_date', [$startDate, $endDate])
             ->sum('total_amount');
 
         // 기간 내 총 입금
-        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+        $totalDeposits = (float) Deposit::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->whereBetween('deposit_date', [$startDate, $endDate])
             ->sum('amount');
 
         // 기간 내 총 어음
-        $totalBills = Bill::where('tenant_id', $tenantId)
+        $totalBills = (float) Bill::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->where('bill_type', 'received')
             ->whereBetween('issue_date', [$startDate, $endDate])
@@ -158,26 +161,239 @@ public function summary(array $params): array
         // 총 미수금 (이월잔액 + 매출 - 입금 - 어음)
         $totalReceivables = $totalCarryForward + $totalSales - $totalDeposits - $totalBills;
 
+        // 당월 미수금
+        $currentMonthStart = $now->copy()->startOfMonth()->format('Y-m-d');
+        $currentMonthEnd = $now->copy()->endOfMonth()->format('Y-m-d');
+
+        $currentMonthSales = (float) Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('sale_date', [$currentMonthStart, $currentMonthEnd])
+            ->sum('total_amount');
+
+        $currentMonthDeposits = (float) Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('deposit_date', [$currentMonthStart, $currentMonthEnd])
+            ->sum('amount');
+
+        $currentMonthReceivables = $currentMonthSales - $currentMonthDeposits;
+
         // 거래처 수
         $vendorCount = Client::where('tenant_id', $tenantId)
             ->where('is_active', true)
             ->count();
 
-        // 연체 거래처 수 (미수금이 양수인 거래처)
+        // 연체 거래처 수
         $overdueVendorCount = Client::where('tenant_id', $tenantId)
             ->where('is_active', true)
             ->where('is_overdue', true)
             ->count();
 
-        return [
-            'total_carry_forward' => (float) $totalCarryForward,
-            'total_sales' => (float) $totalSales,
-            'total_deposits' => (float) $totalDeposits,
-            'total_bills' => (float) $totalBills,
-            'total_receivables' => (float) $totalReceivables,
-            'vendor_count' => $vendorCount,
-            'overdue_vendor_count' => $overdueVendorCount,
+        // 악성채권 건수
+        $badDebtCount = $this->getBadDebtCount($tenantId);
+
+        // Top 3 미수금 거래처
+        $topVendors = $this->getTopReceivableVendors($tenantId, 3);
+
+        // 카드 데이터 구성
+        $cards = [
+            [
+                'id' => 'rv_cumulative',
+                'label' => '누적 미수금',
+                'amount' => (int) $totalReceivables,
+                'sub_items' => [
+                    ['label' => '매출', 'value' => (int) $totalSales],
+                    ['label' => '입금', 'value' => (int) $totalDeposits],
+                ],
+            ],
+            [
+                'id' => 'rv_monthly',
+                'label' => '당월 미수금',
+                'amount' => (int) $currentMonthReceivables,
+                'sub_items' => [
+                    ['label' => '매출', 'value' => (int) $currentMonthSales],
+                    ['label' => '입금', 'value' => (int) $currentMonthDeposits],
+                ],
+            ],
+            [
+                'id' => 'rv_vendors',
+                'label' => '미수금 거래처',
+                'amount' => $vendorCount,
+                'unit' => '건',
+                'subLabel' => "연체 {$overdueVendorCount}건" . ($badDebtCount > 0 ? " · 악성채권 {$badDebtCount}건" : ''),
+            ],
+            [
+                'id' => 'rv_top3',
+                'label' => '미수금 Top 3',
+                'amount' => ! empty($topVendors) ? (int) $topVendors[0]['amount'] : 0,
+                'top_items' => $topVendors,
+            ],
         ];
+
+        // 체크포인트 생성
+        $checkPoints = $this->generateSummaryCheckPoints(
+            $tenantId,
+            $totalReceivables,
+            $overdueVendorCount,
+            $topVendors,
+            $vendorCount
+        );
+
+        return [
+            'cards' => $cards,
+            'check_points' => $checkPoints,
+        ];
+    }
+
+    /**
+     * 악성채권 건수 조회
+     */
+    private function getBadDebtCount(int $tenantId): int
+    {
+        // bad_debts 테이블이 존재하면 사용, 없으면 0
+        try {
+            return \DB::table('bad_debts')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('status', ['collecting', 'legal_action'])
+                ->whereNull('deleted_at')
+                ->count();
+        } catch (\Exception $e) {
+            return 0;
+        }
+    }
+
+    /**
+     * 미수금 Top N 거래처 조회
+     */
+    private function getTopReceivableVendors(int $tenantId, int $limit = 3): array
+    {
+        $salesSub = \DB::table('sales')
+            ->select('client_id', \DB::raw('SUM(total_amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->groupBy('client_id');
+
+        $depositsSub = \DB::table('deposits')
+            ->select('client_id', \DB::raw('SUM(amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->groupBy('client_id');
+
+        $billsSub = \DB::table('bills')
+            ->select('client_id', \DB::raw('SUM(amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->groupBy('client_id');
+
+        $results = \DB::table('clients as c')
+            ->leftJoinSub($salesSub, 's', 'c.id', '=', 's.client_id')
+            ->leftJoinSub($depositsSub, 'd', 'c.id', '=', 'd.client_id')
+            ->leftJoinSub($billsSub, 'b', 'c.id', '=', 'b.client_id')
+            ->select(
+                'c.name',
+                \DB::raw('(COALESCE(s.total, 0) - COALESCE(d.total, 0) - COALESCE(b.total, 0)) as receivable')
+            )
+            ->where('c.tenant_id', $tenantId)
+            ->where('c.is_active', true)
+            ->having('receivable', '>', 0)
+            ->orderByDesc('receivable')
+            ->limit($limit)
+            ->get();
+
+        return $results->map(fn ($v) => [
+            'name' => $v->name,
+            'amount' => (int) $v->receivable,
+        ])->toArray();
+    }
+
+    /**
+     * 대시보드 요약 체크포인트 생성
+     */
+    private function generateSummaryCheckPoints(
+        int $tenantId,
+        float $totalReceivables,
+        int $overdueVendorCount,
+        array $topVendors,
+        int $vendorCount
+    ): array {
+        $checkPoints = [];
+
+        // 연체 거래처 경고
+        if ($overdueVendorCount > 0) {
+            $checkPoints[] = [
+                'id' => 'rv_cp_overdue',
+                'type' => 'warning',
+                'message' => "연체 거래처 {$overdueVendorCount}곳. 회수 조치가 필요합니다.",
+                'highlights' => [
+                    ['text' => "연체 거래처 {$overdueVendorCount}곳", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 90일 이상 장기 미수금 체크
+        $longTermCount = $this->getLongTermReceivableCount($tenantId, 90);
+        if ($longTermCount > 0) {
+            $checkPoints[] = [
+                'id' => 'rv_cp_longterm',
+                'type' => 'error',
+                'message' => "90일 이상 장기 미수금 {$longTermCount}건 감지. 악성채권 전환 위험이 있습니다.",
+                'highlights' => [
+                    ['text' => "90일 이상 장기 미수금 {$longTermCount}건", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // Top1 거래처 집중도 경고
+        if (! empty($topVendors) && $totalReceivables > 0) {
+            $top1Ratio = round(($topVendors[0]['amount'] / $totalReceivables) * 100);
+            if ($top1Ratio >= 50) {
+                $checkPoints[] = [
+                    'id' => 'rv_cp_concentration',
+                    'type' => 'warning',
+                    'message' => "{$topVendors[0]['name']} 미수금이 전체의 {$top1Ratio}%를 차지합니다. 리스크 분산이 필요합니다.",
+                    'highlights' => [
+                        ['text' => "{$topVendors[0]['name']}", 'color' => 'orange'],
+                        ['text' => "전체의 {$top1Ratio}%", 'color' => 'orange'],
+                    ],
+                ];
+            }
+        }
+
+        // 정상 상태 메시지
+        if (empty($checkPoints)) {
+            $totalFormatted = number_format($totalReceivables / 10000);
+            $checkPoints[] = [
+                'id' => 'rv_cp_normal',
+                'type' => 'success',
+                'message' => "총 미수금 {$totalFormatted}만원. 정상적으로 관리되고 있습니다.",
+                'highlights' => [
+                    ['text' => "{$totalFormatted}만원", 'color' => 'green'],
+                ],
+            ];
+        }
+
+        return $checkPoints;
+    }
+
+    /**
+     * N일 이상 장기 미수금 거래처 수 조회
+     */
+    private function getLongTermReceivableCount(int $tenantId, int $days): int
+    {
+        $cutoffDate = Carbon::now()->subDays($days)->format('Y-m-d');
+
+        // 연체 상태이면서 오래된 매출이 있는 거래처 수
+        $clientIds = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $cutoffDate)
+            ->distinct()
+            ->pluck('client_id');
+
+        return Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where('is_overdue', true)
+            ->whereIn('id', $clientIds)
+            ->count();
     }
 
     /**
diff --git a/app/Services/WelfareService.php b/app/Services/WelfareService.php
index c17aa54..7cad512 100644
--- a/app/Services/WelfareService.php
+++ b/app/Services/WelfareService.php
@@ -6,9 +6,10 @@
 use Illuminate\Support\Facades\DB;
 
 /**
- * 복리후생비 현황 서비스
+ * 복리후생비 현황 서비스 (D1.7 리스크 감지형)
  *
- * CEO 대시보드용 복리후생비 데이터를 제공합니다.
+ * CEO 대시보드용 복리후생비 리스크 데이터를 제공합니다.
+ * 카드 4개: 비과세 한도 초과, 사적 사용 의심, 특정인 편중, 항목별 한도 초과
  */
 class WelfareService extends Service
 {
@@ -20,15 +21,22 @@ class WelfareService extends Service
 
     private const INDUSTRY_AVG_MAX = 250000;
 
+    // 특정인 편중 기준 (전체 대비 5% 초과)
+    private const CONCENTRATION_THRESHOLD = 0.05;
+
+    // 항목별 1인당 월 기준 금액
+    private const SUB_TYPE_LIMITS = [
+        'meal' => 200000,          // 식대 20만원
+        'transportation' => 100000, // 교통비 10만원
+        'congratulation' => 50000,  // 경조사 5만원
+        'health_check' => 30000,    // 건강검진 3만원
+        'education' => 80000,       // 교육비 8만원
+        'welfare_point' => 100000,  // 복지포인트 10만원
+    ];
+
     /**
-     * 복리후생비 현황 요약 조회
+     * 복리후생비 리스크 현황 요약 조회 (D1.7)
      *
-     * @param  string|null  $limitType  기간 타입 (annual|quarterly, 기본: quarterly)
-     * @param  string|null  $calculationType  계산 방식 (fixed|ratio, 기본: fixed)
-     * @param  int|null  $fixedAmountPerMonth  1인당 월 정액 (기본: 200000)
-     * @param  float|null  $ratio  급여 대비 비율 (기본: 0.05)
-     * @param  int|null  $year  연도 (기본: 현재 연도)
-     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
      * @return array{cards: array, check_points: array}
      */
     public function getSummary(
@@ -42,79 +50,68 @@ public function getSummary(
         $tenantId = $this->tenantId();
         $now = Carbon::now();
 
-        // 기본값 설정
         $year = $year ?? $now->year;
-        $limitType = $limitType ?? 'quarterly';
-        $calculationType = $calculationType ?? 'fixed';
-        $fixedAmountPerMonth = $fixedAmountPerMonth ?? 200000;
-        $ratio = $ratio ?? 0.05;
         $quarter = $quarter ?? $now->quarter;
 
         // 기간 범위 계산
         if ($limitType === 'annual') {
             $startDate = Carbon::create($year, 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, 12, 31)->format('Y-m-d');
-            $periodLabel = "{$year}년";
             $monthCount = 12;
         } else {
             $startDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
-            $periodLabel = "{$quarter}사분기";
             $monthCount = 3;
         }
 
         // 직원 수 조회
         $employeeCount = $this->getEmployeeCount($tenantId);
 
-        // 한도 계산
-        if ($calculationType === 'fixed') {
-            $annualLimit = $fixedAmountPerMonth * 12 * $employeeCount;
-        } else {
-            // 급여 총액 기반 비율 계산
-            $totalSalary = $this->getTotalSalary($tenantId, $year);
-            $annualLimit = $totalSalary * $ratio;
-        }
-
-        $periodLimit = $limitType === 'annual' ? $annualLimit : ($annualLimit / 4);
-
-        // 복리후생비 사용액 조회
-        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
-
-        // 잔여 한도
-        $remainingLimit = max(0, $periodLimit - $usedAmount);
+        // 리스크 감지 쿼리
+        $taxFreeExcess = $this->getTaxFreeExcessRisk($tenantId, $startDate, $endDate, $employeeCount, $monthCount);
+        $privateUse = $this->getPrivateUseRisk($tenantId, $startDate, $endDate);
+        $concentration = $this->getConcentrationRisk($tenantId, $startDate, $endDate);
+        $categoryExcess = $this->getCategoryExcessRisk($tenantId, $startDate, $endDate, $employeeCount, $monthCount);
 
         // 카드 데이터 구성
         $cards = [
             [
-                'id' => 'wf_annual_limit',
-                'label' => '당해년도 복리후생비 한도',
-                'amount' => (int) $annualLimit,
+                'id' => 'wf_tax_excess',
+                'label' => '비과세 한도 초과',
+                'amount' => (int) $taxFreeExcess['total'],
+                'subLabel' => "{$taxFreeExcess['count']}건",
             ],
             [
-                'id' => 'wf_period_limit',
-                'label' => "{{$periodLabel}} 복리후생비 총 한도",
-                'amount' => (int) $periodLimit,
+                'id' => 'wf_private_use',
+                'label' => '사적 사용 의심',
+                'amount' => (int) $privateUse['total'],
+                'subLabel' => "{$privateUse['count']}건",
             ],
             [
-                'id' => 'wf_remaining',
-                'label' => "{{$periodLabel}} 복리후생비 잔여한도",
-                'amount' => (int) $remainingLimit,
+                'id' => 'wf_concentration',
+                'label' => '특정인 편중',
+                'amount' => (int) $concentration['total'],
+                'subLabel' => "{$concentration['count']}건",
             ],
             [
-                'id' => 'wf_used',
-                'label' => "{{$periodLabel}} 복리후생비 사용금액",
-                'amount' => (int) $usedAmount,
+                'id' => 'wf_category_excess',
+                'label' => '항목별 한도 초과',
+                'amount' => (int) $categoryExcess['total'],
+                'subLabel' => "{$categoryExcess['count']}건",
             ],
         ];
 
         // 체크포인트 생성
-        $checkPoints = $this->generateCheckPoints(
+        $checkPoints = $this->generateRiskCheckPoints(
             $tenantId,
             $employeeCount,
-            $usedAmount,
             $monthCount,
             $startDate,
-            $endDate
+            $endDate,
+            $taxFreeExcess,
+            $privateUse,
+            $concentration,
+            $categoryExcess
         );
 
         return [
@@ -123,6 +120,259 @@ public function getSummary(
         ];
     }
 
+    /**
+     * 비과세 한도 초과 리스크 조회
+     * sub_type='meal' 1인당 월 > 200,000원
+     */
+    private function getTaxFreeExcessRisk(int $tenantId, string $startDate, string $endDate, int $employeeCount, int $monthCount): array
+    {
+        if ($employeeCount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        // 식대 총액 조회
+        $mealTotal = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->where('sub_type', 'meal')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        $perPersonMonthly = $mealTotal / $employeeCount / max(1, $monthCount);
+        $excessAmount = max(0, $perPersonMonthly - self::TAX_FREE_MEAL_LIMIT) * $employeeCount * $monthCount;
+
+        if ($excessAmount > 0) {
+            // 초과 건수 (식대 건수 기준)
+            $count = DB::table('expense_accounts')
+                ->where('tenant_id', $tenantId)
+                ->where('account_type', 'welfare')
+                ->where('sub_type', 'meal')
+                ->whereBetween('expense_date', [$startDate, $endDate])
+                ->whereNull('deleted_at')
+                ->count();
+
+            return ['count' => $count, 'total' => (int) $excessAmount];
+        }
+
+        return ['count' => 0, 'total' => 0];
+    }
+
+    /**
+     * 사적 사용 의심 리스크 조회
+     * 주말/심야 사용 (접대비와 동일 로직, account_type='welfare')
+     */
+    private function getPrivateUseRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        // 주말 사용
+        $weekendResult = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 심야 사용 (barobill 조인)
+        $lateNightResult = DB::table('expense_accounts as ea')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'welfare')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)')
+            ->where(function ($q) {
+                $q->whereRaw('HOUR(bct.use_time) >= 22')
+                    ->orWhereRaw('HOUR(bct.use_time) < 6');
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => ($weekendResult->count ?? 0) + ($lateNightResult->count ?? 0),
+            'total' => ($weekendResult->total ?? 0) + ($lateNightResult->total ?? 0),
+        ];
+    }
+
+    /**
+     * 특정인 편중 리스크 조회
+     * 1인 사용비율 > 전체의 5%
+     */
+    private function getConcentrationRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        // 전체 복리후생비 사용액
+        $totalAmount = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        if ($totalAmount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        $threshold = $totalAmount * self::CONCENTRATION_THRESHOLD;
+
+        // 사용자별 사용액 조회 (편중된 사용자)
+        $concentrated = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->groupBy('created_by')
+            ->havingRaw('SUM(amount) > ?', [$threshold])
+            ->selectRaw('COUNT(*) as count, SUM(amount) as total')
+            ->get();
+
+        $totalConcentrated = $concentrated->sum('total');
+        $userCount = $concentrated->count();
+
+        return ['count' => $userCount, 'total' => (int) $totalConcentrated];
+    }
+
+    /**
+     * 항목별 한도 초과 리스크 조회
+     * 각 sub_type별 1인당 월 기준금액 초과
+     */
+    private function getCategoryExcessRisk(int $tenantId, string $startDate, string $endDate, int $employeeCount, int $monthCount): array
+    {
+        if ($employeeCount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        $totalExcess = 0;
+        $excessCount = 0;
+
+        foreach (self::SUB_TYPE_LIMITS as $subType => $monthlyLimit) {
+            $amount = DB::table('expense_accounts')
+                ->where('tenant_id', $tenantId)
+                ->where('account_type', 'welfare')
+                ->where('sub_type', $subType)
+                ->whereBetween('expense_date', [$startDate, $endDate])
+                ->whereNull('deleted_at')
+                ->sum('amount');
+
+            $perPersonMonthly = $amount / $employeeCount / max(1, $monthCount);
+            if ($perPersonMonthly > $monthlyLimit) {
+                $excess = ($perPersonMonthly - $monthlyLimit) * $employeeCount * $monthCount;
+                $totalExcess += $excess;
+                $excessCount++;
+            }
+        }
+
+        return ['count' => $excessCount, 'total' => (int) $totalExcess];
+    }
+
+    /**
+     * 리스크 감지 체크포인트 생성
+     */
+    private function generateRiskCheckPoints(
+        int $tenantId,
+        int $employeeCount,
+        int $monthCount,
+        string $startDate,
+        string $endDate,
+        array $taxFreeExcess,
+        array $privateUse,
+        array $concentration,
+        array $categoryExcess
+    ): array {
+        $checkPoints = [];
+
+        // 1인당 월 복리후생비 계산 (업계 평균 비교)
+        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
+        $perPersonMonthly = $employeeCount > 0 && $monthCount > 0
+            ? $usedAmount / $employeeCount / $monthCount
+            : 0;
+        $perPersonFormatted = number_format($perPersonMonthly / 10000);
+
+        if ($perPersonMonthly >= self::INDUSTRY_AVG_MIN && $perPersonMonthly <= self::INDUSTRY_AVG_MAX) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_avg',
+                'type' => 'success',
+                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.",
+                'highlights' => [
+                    ['text' => "{$perPersonFormatted}만원", 'color' => 'green'],
+                ],
+            ];
+        } elseif ($perPersonMonthly > self::INDUSTRY_AVG_MAX) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_avg_high',
+                'type' => 'warning',
+                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 높습니다.",
+                'highlights' => [
+                    ['text' => "{$perPersonFormatted}만원", 'color' => 'orange'],
+                ],
+            ];
+        }
+
+        // 식대 비과세 한도 체크
+        $mealAmount = $this->getMonthlyMealAmount($tenantId, $startDate, $endDate);
+        $perPersonMeal = $employeeCount > 0 && $monthCount > 0
+            ? $mealAmount / $employeeCount / $monthCount
+            : 0;
+
+        if ($perPersonMeal > self::TAX_FREE_MEAL_LIMIT) {
+            $mealFormatted = number_format($perPersonMeal / 10000);
+            $limitFormatted = number_format(self::TAX_FREE_MEAL_LIMIT / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_meal',
+                'type' => 'error',
+                'message' => "식대가 월 {$mealFormatted}만원으로 비과세 한도({$limitFormatted}만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.",
+                'highlights' => [
+                    ['text' => "월 {$mealFormatted}만원", 'color' => 'red'],
+                    ['text' => '초과', 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 사적 사용 의심
+        if ($privateUse['count'] > 0) {
+            $amountFormatted = number_format($privateUse['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_private',
+                'type' => 'warning',
+                'message' => "주말/심야 사용 {$privateUse['count']}건({$amountFormatted}만원) 감지. 사적 사용 여부를 확인해주세요.",
+                'highlights' => [
+                    ['text' => "{$privateUse['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 특정인 편중
+        if ($concentration['count'] > 0) {
+            $amountFormatted = number_format($concentration['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_concentration',
+                'type' => 'warning',
+                'message' => "특정인 편중 {$concentration['count']}명({$amountFormatted}만원). 전체의 5% 초과 사용자가 있습니다.",
+                'highlights' => [
+                    ['text' => "{$concentration['count']}명({$amountFormatted}만원)", 'color' => 'orange'],
+                ],
+            ];
+        }
+
+        // 리스크 0건이면 정상
+        $totalRisk = $taxFreeExcess['count'] + $privateUse['count'] + $concentration['count'] + $categoryExcess['count'];
+        if ($totalRisk === 0 && empty($checkPoints)) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_normal',
+                'type' => 'success',
+                'message' => '복리후생비 사용 현황이 정상입니다.',
+                'highlights' => [
+                    ['text' => '정상', 'color' => 'green'],
+                ],
+            ];
+        }
+
+        return $checkPoints;
+    }
+
     /**
      * 직원 수 조회 (급여 대상 직원 기준)
      *
@@ -506,73 +756,4 @@ private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLi
         return $result;
     }
 
-    /**
-     * 체크포인트 생성
-     */
-    private function generateCheckPoints(
-        int $tenantId,
-        int $employeeCount,
-        float $usedAmount,
-        int $monthCount,
-        string $startDate,
-        string $endDate
-    ): array {
-        $checkPoints = [];
-
-        // 1인당 월 복리후생비 계산
-        $perPersonMonthly = $employeeCount > 0 && $monthCount > 0
-            ? $usedAmount / $employeeCount / $monthCount
-            : 0;
-        $perPersonFormatted = number_format($perPersonMonthly / 10000);
-
-        // 업계 평균 비교
-        if ($perPersonMonthly >= self::INDUSTRY_AVG_MIN && $perPersonMonthly <= self::INDUSTRY_AVG_MAX) {
-            $checkPoints[] = [
-                'id' => 'wf_cp_normal',
-                'type' => 'success',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'green'],
-                ],
-            ];
-        } elseif ($perPersonMonthly < self::INDUSTRY_AVG_MIN) {
-            $checkPoints[] = [
-                'id' => 'wf_cp_low',
-                'type' => 'warning',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 낮습니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        } else {
-            $checkPoints[] = [
-                'id' => 'wf_cp_high',
-                'type' => 'warning',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 높습니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        }
-
-        // 식대 비과세 한도 체크
-        $mealAmount = $this->getMonthlyMealAmount($tenantId, $startDate, $endDate);
-        $perPersonMeal = $employeeCount > 0 ? $mealAmount / $employeeCount : 0;
-
-        if ($perPersonMeal > self::TAX_FREE_MEAL_LIMIT) {
-            $mealFormatted = number_format($perPersonMeal / 10000);
-            $limitFormatted = number_format(self::TAX_FREE_MEAL_LIMIT / 10000);
-            $checkPoints[] = [
-                'id' => 'wf_cp_meal',
-                'type' => 'error',
-                'message' => "식대가 월 {$mealFormatted}만원으로 비과세 한도({$limitFormatted}만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.",
-                'highlights' => [
-                    ['text' => "식대가 월 {$mealFormatted}만원으로", 'color' => 'red'],
-                    ['text' => '초과', 'color' => 'red'],
-                ],
-            ];
-        }
-
-        return $checkPoints;
-    }
 }

From f665d3aea8cb85416ce5d90e93ccc767009d8f84 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 14:28:00 +0900
Subject: [PATCH 043/166] =?UTF-8?q?fix:=20[entertainment,welfare]=20?=
 =?UTF-8?q?=EB=B0=94=EB=A1=9C=EB=B9=8C=20=EC=A1=B0=EC=9D=B8=20=EC=BB=AC?=
 =?UTF-8?q?=EB=9F=BC=EB=AA=85=20=EB=B0=8F=20=EC=8B=AC=EC=95=BC=20=EC=8B=9C?=
 =?UTF-8?q?=EA=B0=84=20=ED=8C=8C=EC=8B=B1=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- approval_no → approval_num 컬럼명 수정
- use_time 심야 판별: HOUR() → SUBSTRING 문자열 파싱으로 변경
- whereNotNull('bct.use_time') 조건 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/EntertainmentService.php | 9 +++++----
 app/Services/WelfareService.php       | 7 ++++---
 2 files changed, 9 insertions(+), 7 deletions(-)

diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index 773d3cd..b47da70 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -125,7 +125,7 @@ private function getWeekendLateNightRisk(int $tenantId, string $startDate, strin
         // 심야 사용 (barobill 카드 거래 내역에서 시간 확인)
         $lateNightResult = DB::table('expense_accounts as ea')
             ->leftJoin('barobill_card_transactions as bct', function ($join) {
-                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
                     ->on('ea.tenant_id', '=', 'bct.tenant_id');
             })
             ->where('ea.tenant_id', $tenantId)
@@ -133,9 +133,10 @@ private function getWeekendLateNightRisk(int $tenantId, string $startDate, strin
             ->whereBetween('ea.expense_date', [$startDate, $endDate])
             ->whereNull('ea.deleted_at')
             ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)') // 주말 제외 (중복 방지)
+            ->whereNotNull('bct.use_time')
             ->where(function ($q) {
-                $q->whereRaw('HOUR(bct.use_time) >= ?', [self::LATE_NIGHT_START])
-                    ->orWhereRaw('HOUR(bct.use_time) < ?', [self::LATE_NIGHT_END]);
+                $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= ?', [self::LATE_NIGHT_START])
+                    ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < ?', [self::LATE_NIGHT_END]);
             })
             ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
             ->first();
@@ -154,7 +155,7 @@ private function getProhibitedBizTypeRisk(int $tenantId, string $startDate, stri
     {
         $result = DB::table('expense_accounts as ea')
             ->join('barobill_card_transactions as bct', function ($join) {
-                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
                     ->on('ea.tenant_id', '=', 'bct.tenant_id');
             })
             ->where('ea.tenant_id', $tenantId)
diff --git a/app/Services/WelfareService.php b/app/Services/WelfareService.php
index 7cad512..6231f9f 100644
--- a/app/Services/WelfareService.php
+++ b/app/Services/WelfareService.php
@@ -177,7 +177,7 @@ private function getPrivateUseRisk(int $tenantId, string $startDate, string $end
         // 심야 사용 (barobill 조인)
         $lateNightResult = DB::table('expense_accounts as ea')
             ->leftJoin('barobill_card_transactions as bct', function ($join) {
-                $join->on('ea.receipt_no', '=', 'bct.approval_no')
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
                     ->on('ea.tenant_id', '=', 'bct.tenant_id');
             })
             ->where('ea.tenant_id', $tenantId)
@@ -185,9 +185,10 @@ private function getPrivateUseRisk(int $tenantId, string $startDate, string $end
             ->whereBetween('ea.expense_date', [$startDate, $endDate])
             ->whereNull('ea.deleted_at')
             ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)')
+            ->whereNotNull('bct.use_time')
             ->where(function ($q) {
-                $q->whereRaw('HOUR(bct.use_time) >= 22')
-                    ->orWhereRaw('HOUR(bct.use_time) < 6');
+                $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= 22')
+                    ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < 6');
             })
             ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
             ->first();

From b86af29cc9f0434ba23b36b955c1f456ae42003a Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 14:18:46 +0900
Subject: [PATCH 044/166] =?UTF-8?q?feat:=20[approval]=20body=5Ftemplate=20?=
 =?UTF-8?q?=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80=20=EB=B0=8F=20=EC=A7=80?=
 =?UTF-8?q?=EC=B6=9C=EA=B2=B0=EC=9D=98=EC=84=9C=20=EC=96=91=EC=8B=9D=20?=
 =?UTF-8?q?=EB=93=B1=EB=A1=9D?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- approval_forms 테이블에 body_template TEXT 컬럼 추가
- 지출결의서(expense) 양식 데이터 등록 (HTML 테이블 본문 템플릿 포함)
---
 ...00_add_body_template_to_approval_forms.php | 22 +++++
 ...04_100100_insert_expense_approval_form.php | 93 +++++++++++++++++++
 2 files changed, 115 insertions(+)
 create mode 100644 database/migrations/2026_03_04_100000_add_body_template_to_approval_forms.php
 create mode 100644 database/migrations/2026_03_04_100100_insert_expense_approval_form.php

diff --git a/database/migrations/2026_03_04_100000_add_body_template_to_approval_forms.php b/database/migrations/2026_03_04_100000_add_body_template_to_approval_forms.php
new file mode 100644
index 0000000..f040681
--- /dev/null
+++ b/database/migrations/2026_03_04_100000_add_body_template_to_approval_forms.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approval_forms', function (Blueprint $table) {
+            $table->text('body_template')->nullable()->after('template')->comment('본문 HTML 템플릿');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approval_forms', function (Blueprint $table) {
+            $table->dropColumn('body_template');
+        });
+    }
+};
diff --git a/database/migrations/2026_03_04_100100_insert_expense_approval_form.php b/database/migrations/2026_03_04_100100_insert_expense_approval_form.php
new file mode 100644
index 0000000..14f9d61
--- /dev/null
+++ b/database/migrations/2026_03_04_100100_insert_expense_approval_form.php
@@ -0,0 +1,93 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $bodyTemplate = <<<'HTML'
+<table style="width:100%; border-collapse:collapse; font-size:14px; border:2px solid #333;">
+  <colgroup>
+    <col style="width:15%;">
+    <col style="width:35%;">
+    <col style="width:15%;">
+    <col style="width:35%;">
+  </colgroup>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">지출일자</td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">부서</td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">거래처</td>
+    <td style="border:1px solid #999; padding:8px 12px;" colspan="3"></td>
+  </tr>
+  <tr style="background:#e8e8e8;">
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">계정과목</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">적요</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">금액</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">비고</td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr style="background:#f5f5f5;">
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;" colspan="2">합계</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">지출 사유</td>
+    <td style="border:1px solid #999; padding:8px 12px;" colspan="3" style="min-height:60px;"></td>
+  </tr>
+</table>
+HTML;
+
+        DB::table('approval_forms')->insertOrIgnore([
+            'tenant_id' => 1,
+            'name' => '지출결의서',
+            'code' => 'expense',
+            'category' => 'expense',
+            'template' => json_encode([
+                'fields' => [
+                    ['name' => 'expense_date', 'type' => 'date', 'label' => '지출일자'],
+                    ['name' => 'vendor', 'type' => 'text', 'label' => '거래처'],
+                    ['name' => 'account', 'type' => 'text', 'label' => '계정과목'],
+                    ['name' => 'amount', 'type' => 'number', 'label' => '금액'],
+                    ['name' => 'description', 'type' => 'text', 'label' => '적요'],
+                ],
+            ], JSON_UNESCAPED_UNICODE),
+            'body_template' => $bodyTemplate,
+            'is_active' => true,
+            'created_by' => 1,
+            'created_at' => now(),
+            'updated_at' => now(),
+        ]);
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')
+            ->where('tenant_id', 1)
+            ->where('code', 'expense')
+            ->delete();
+    }
+};

From 282bf26eecd2b6a3a1ab8daae4d74f3874d4c2fe Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 4 Mar 2026 14:51:16 +0900
Subject: [PATCH 045/166] =?UTF-8?q?feat:=20[approval]=20=EC=A7=80=EC=B6=9C?=
 =?UTF-8?q?=EA=B2=B0=EC=9D=98=EC=84=9C=20body=5Ftemplate=20=EA=B3=A0?=
 =?UTF-8?q?=EB=8F=84=ED=99=94?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 참조 문서 기반으로 정형 양식 HTML 리디자인
- 지출형식/세금계산서 체크박스, 기본정보, 8열 내역 테이블, 합계, 첨부 섹션 포함
---
 ...te_expense_approval_form_body_template.php | 180 ++++++++++++++++++
 1 file changed, 180 insertions(+)
 create mode 100644 database/migrations/2026_03_04_100200_update_expense_approval_form_body_template.php

diff --git a/database/migrations/2026_03_04_100200_update_expense_approval_form_body_template.php b/database/migrations/2026_03_04_100200_update_expense_approval_form_body_template.php
new file mode 100644
index 0000000..c2c9ef7
--- /dev/null
+++ b/database/migrations/2026_03_04_100200_update_expense_approval_form_body_template.php
@@ -0,0 +1,180 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $bodyTemplate = <<<'HTML'
+<h2 style="text-align:center; margin-bottom:16px; font-size:20px; font-weight:bold; letter-spacing:2px;">지 출 결 의 서</h2>
+<table style="width:100%; border-collapse:collapse; margin-bottom:12px; font-size:13px;">
+  <tr>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold; width:110px;">지출형식</td>
+    <td style="border:1px solid #999; padding:6px 10px;" colspan="5">
+      &#9744; 법인카드 &nbsp;&nbsp; &#9744; 송금 &nbsp;&nbsp; &#9744; 현금/가지급정산 &nbsp;&nbsp; &#9744; 복지카드
+    </td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold;">세금계산서</td>
+    <td style="border:1px solid #999; padding:6px 10px;" colspan="5">
+      &#9744; 일반 &nbsp;&nbsp; &#9744; 이월발행
+    </td>
+  </tr>
+</table>
+<table style="width:100%; border-collapse:collapse; margin-bottom:12px; font-size:13px;">
+  <tr>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold; width:110px;">작성일자</td>
+    <td style="border:1px solid #999; padding:6px 10px; width:22%;"></td>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold; width:80px;">지출부서</td>
+    <td style="border:1px solid #999; padding:6px 10px; width:22%;"></td>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold; width:60px;">이름</td>
+    <td style="border:1px solid #999; padding:6px 10px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:6px 10px; background:#f8f9fa; font-weight:bold;">제목</td>
+    <td style="border:1px solid #999; padding:6px 10px;" colspan="5"></td>
+  </tr>
+</table>
+<table style="width:100%; border-collapse:collapse; margin-bottom:12px; font-size:13px;">
+  <thead>
+    <tr style="background:#e9ecef;">
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:90px;">년/월/일</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center;">내용</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:90px;">금액</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:90px;">업체명</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:70px;">지급은행</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:100px;">계좌번호</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:60px;">예금주</th>
+      <th style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center; width:60px;">비고</th>
+    </tr>
+  </thead>
+  <tbody>
+    <tr>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px; text-align:right;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+    </tr>
+    <tr>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px; text-align:right;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+    </tr>
+    <tr>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px; text-align:right;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+    </tr>
+    <tr>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px; text-align:right;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;"></td>
+    </tr>
+  </tbody>
+  <tfoot>
+    <tr style="background:#f8f9fa;">
+      <td style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:center;" colspan="2">합 계</td>
+      <td style="border:1px solid #999; padding:6px 8px; font-weight:bold; text-align:right;"></td>
+      <td style="border:1px solid #999; padding:6px 8px;" colspan="5"></td>
+    </tr>
+  </tfoot>
+</table>
+<p style="font-size:13px; color:#666;">첨부서류:</p>
+HTML;
+
+        DB::table('approval_forms')
+            ->where('tenant_id', 1)
+            ->where('code', 'expense')
+            ->update([
+                'body_template' => $bodyTemplate,
+                'updated_at' => now(),
+            ]);
+    }
+
+    public function down(): void
+    {
+        // 이전 body_template으로 복원
+        $oldBodyTemplate = <<<'HTML'
+<table style="width:100%; border-collapse:collapse; font-size:14px; border:2px solid #333;">
+  <colgroup>
+    <col style="width:15%;">
+    <col style="width:35%;">
+    <col style="width:15%;">
+    <col style="width:35%;">
+  </colgroup>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">지출일자</td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">부서</td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">거래처</td>
+    <td style="border:1px solid #999; padding:8px 12px;" colspan="3"></td>
+  </tr>
+  <tr style="background:#e8e8e8;">
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">계정과목</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">적요</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">금액</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;">비고</td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+    <td style="border:1px solid #999; padding:8px 12px; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr style="background:#f5f5f5;">
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:center;" colspan="2">합계</td>
+    <td style="border:1px solid #999; padding:8px 12px; font-weight:bold; text-align:right;"></td>
+    <td style="border:1px solid #999; padding:8px 12px;"></td>
+  </tr>
+  <tr>
+    <td style="border:1px solid #999; padding:8px 12px; background:#f5f5f5; font-weight:bold;">지출 사유</td>
+    <td style="border:1px solid #999; padding:8px 12px; min-height:60px;" colspan="3"></td>
+  </tr>
+</table>
+HTML;
+
+        DB::table('approval_forms')
+            ->where('tenant_id', 1)
+            ->where('code', 'expense')
+            ->update([
+                'body_template' => $oldBodyTemplate,
+                'updated_at' => now(),
+            ]);
+    }
+};

From 66da2972faabf9283c38c17ac023f30cf616f450 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 15:11:37 +0900
Subject: [PATCH 046/166] =?UTF-8?q?feat:=20[entertainment,loan]=20?=
 =?UTF-8?q?=EC=A0=91=EB=8C=80=EB=B9=84=20=EC=83=81=EC=84=B8=20=EC=A1=B0?=
 =?UTF-8?q?=ED=9A=8C=20API=20=EB=B0=8F=20=EA=B0=80=EC=A7=80=EA=B8=89?=
 =?UTF-8?q?=EA=B8=88=20=EB=82=A0=EC=A7=9C=20=ED=95=84=ED=84=B0=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- EntertainmentController/Service: getDetail() 상세 조회 API 추가 (손금한도, 월별추이, 사용자분포, 거래내역, 분기현황)
- EntertainmentService: 수입금액별 추가한도 계산(세법 기준), 거래건별 리스크 감지
- LoanController/Service: dashboard에 start_date/end_date 파라미터 지원
- LoanService: getCategoryBreakdown 날짜 필터 적용, 목록 limit 10→50 확대
- 라우트: GET /entertainment/detail 엔드포인트 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/EntertainmentController.php        |  14 +
 .../Controllers/Api/V1/LoanController.php     |   8 +-
 app/Services/EntertainmentService.php         | 326 ++++++++++++++++++
 app/Services/LoanService.php                  |  64 +++-
 routes/api/v1/finance.php                     |   1 +
 5 files changed, 395 insertions(+), 18 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/EntertainmentController.php b/app/Http/Controllers/Api/V1/EntertainmentController.php
index a010bee..a5e6e1f 100644
--- a/app/Http/Controllers/Api/V1/EntertainmentController.php
+++ b/app/Http/Controllers/Api/V1/EntertainmentController.php
@@ -33,4 +33,18 @@ public function summary(Request $request): JsonResponse
             return $this->entertainmentService->getSummary($limitType, $companyType, $year, $quarter);
         }, __('message.fetched'));
     }
+
+    /**
+     * 접대비 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $companyType = $request->query('company_type', 'medium');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter);
+        }, __('message.fetched'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/LoanController.php b/app/Http/Controllers/Api/V1/LoanController.php
index fe27b67..34ff161 100644
--- a/app/Http/Controllers/Api/V1/LoanController.php
+++ b/app/Http/Controllers/Api/V1/LoanController.php
@@ -11,6 +11,7 @@
 use App\Http\Requests\Loan\LoanUpdateRequest;
 use App\Services\LoanService;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class LoanController extends Controller
 {
@@ -42,9 +43,12 @@ public function summary(LoanIndexRequest $request): JsonResponse
     /**
      * 가지급금 대시보드
      */
-    public function dashboard(): JsonResponse
+    public function dashboard(Request $request): JsonResponse
     {
-        $result = $this->loanService->dashboard();
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        $result = $this->loanService->dashboard($startDate, $endDate);
 
         return ApiResponse::success($result, __('message.fetched'));
     }
diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index b47da70..e1f0892 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -217,6 +217,332 @@ private function getMissingReceiptRisk(int $tenantId, string $startDate, string
         ];
     }
 
+    /**
+     * 접대비 상세 정보 조회 (모달용)
+     *
+     * @param  string|null  $companyType  법인 유형 (large|medium|small, 기본: medium)
+     * @param  int|null  $year  연도 (기본: 현재 연도)
+     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
+     */
+    public function getDetail(
+        ?string $companyType = 'medium',
+        ?int $year = null,
+        ?int $quarter = null
+    ): array {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $companyType = $companyType ?? 'medium';
+        $quarter = $quarter ?? $now->quarter;
+
+        // 연간 기간 범위
+        $annualStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
+        $annualEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
+
+        // 분기 기간 범위
+        $quarterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
+        $quarterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
+
+        // 기본한도 계산 (중소기업: 3,600만, 일반법인: 1,200만)
+        $baseLimit = $companyType === 'large' ? 12000000 : 36000000;
+
+        // 수입금액 조회 (sales 테이블)
+        $revenue = $this->getAnnualRevenue($tenantId, $year);
+
+        // 수입금액별 추가한도 계산
+        $revenueAdditional = $this->calculateRevenueAdditionalLimit($revenue);
+
+        // 연간 총 한도
+        $annualLimit = $baseLimit + $revenueAdditional;
+        $quarterlyLimit = $annualLimit / 4;
+
+        // 연간/분기 사용액 조회
+        $annualUsed = $this->getUsedAmount($tenantId, $annualStartDate, $annualEndDate);
+        $quarterlyUsed = $this->getUsedAmount($tenantId, $quarterStartDate, $quarterEndDate);
+
+        // 잔여/초과 계산
+        $annualRemaining = max(0, $annualLimit - $annualUsed);
+        $annualExceeded = max(0, $annualUsed - $annualLimit);
+
+        // 1. 요약 데이터
+        $summary = [
+            'annual_limit' => (int) $annualLimit,
+            'annual_remaining' => (int) $annualRemaining,
+            'annual_used' => (int) $annualUsed,
+            'annual_exceeded' => (int) $annualExceeded,
+        ];
+
+        // 2. 리스크 검토 카드 (기존 getSummary의 리스크 쿼리 재활용)
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $annualStartDate, $annualEndDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $annualStartDate, $annualEndDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $annualStartDate, $annualEndDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $annualStartDate, $annualEndDate);
+
+        $riskReview = [
+            ['label' => '주말/심야', 'amount' => (int) $weekendLateNight['total'], 'count' => $weekendLateNight['count']],
+            ['label' => '기피업종', 'amount' => (int) $prohibitedBiz['total'], 'count' => $prohibitedBiz['count']],
+            ['label' => '고액 결제', 'amount' => (int) $highAmount['total'], 'count' => $highAmount['count']],
+            ['label' => '증빙 미비', 'amount' => (int) $missingReceipt['total'], 'count' => $missingReceipt['count']],
+        ];
+
+        // 3. 월별 사용 추이
+        $monthlyUsage = $this->getMonthlyUsageTrend($tenantId, $year);
+
+        // 4. 사용자별 분포
+        $userDistribution = $this->getUserDistribution($tenantId, $annualStartDate, $annualEndDate);
+
+        // 5. 거래 내역
+        $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate);
+
+        // 6. 손금한도 계산 정보
+        $calculation = [
+            'company_type' => $companyType,
+            'base_limit' => (int) $baseLimit,
+            'revenue' => (int) $revenue,
+            'revenue_additional' => (int) $revenueAdditional,
+            'annual_limit' => (int) $annualLimit,
+        ];
+
+        // 7. 분기별 현황
+        $quarterly = $this->getQuarterlyStatus($tenantId, $year, $quarterlyLimit);
+
+        return [
+            'summary' => $summary,
+            'risk_review' => $riskReview,
+            'monthly_usage' => $monthlyUsage,
+            'user_distribution' => $userDistribution,
+            'transactions' => $transactions,
+            'calculation' => $calculation,
+            'quarterly' => $quarterly,
+        ];
+    }
+
+    /**
+     * 접대비 사용액 조회
+     */
+    private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
+    {
+        return DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount') ?: 0;
+    }
+
+    /**
+     * 연간 수입금액(매출) 조회
+     */
+    private function getAnnualRevenue(int $tenantId, int $year): float
+    {
+        return DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+    }
+
+    /**
+     * 수입금액별 추가한도 계산 (세법 기준)
+     * 100억 이하: 수입금액 × 0.2%
+     * 100억 초과 ~ 500억 이하: 2,000만 + (수입금액 - 100억) × 0.1%
+     * 500억 초과: 6,000만 + (수입금액 - 500억) × 0.03%
+     */
+    private function calculateRevenueAdditionalLimit(float $revenue): float
+    {
+        $b10 = 10000000000; // 100억
+        $b50 = 50000000000; // 500억
+
+        if ($revenue <= $b10) {
+            return $revenue * 0.002;
+        } elseif ($revenue <= $b50) {
+            return 20000000 + ($revenue - $b10) * 0.001;
+        } else {
+            return 60000000 + ($revenue - $b50) * 0.0003;
+        }
+    }
+
+    /**
+     * 월별 사용 추이 조회
+     */
+    private function getMonthlyUsageTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('expense_accounts')
+            ->select(DB::raw('MONTH(expense_date) as month'), DB::raw('SUM(amount) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereYear('expense_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(expense_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => $i,
+                'label' => $i . '월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 사용자별 분포 조회
+     */
+    private function getUserDistribution(int $tenantId, string $startDate, string $endDate): array
+    {
+        $colors = ['#60A5FA', '#34D399', '#FBBF24', '#F87171', '#A78BFA', '#FB923C'];
+
+        $distribution = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->select('u.name as user_name', DB::raw('SUM(ea.amount) as amount'))
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->groupBy('ea.created_by', 'u.name')
+            ->orderByDesc('amount')
+            ->limit(5)
+            ->get();
+
+        $total = $distribution->sum('amount');
+        $result = [];
+        $idx = 0;
+
+        foreach ($distribution as $item) {
+            $result[] = [
+                'user_name' => $item->user_name ?? '사용자',
+                'amount' => (int) $item->amount,
+                'percentage' => $total > 0 ? round(($item->amount / $total) * 100, 1) : 0,
+                'color' => $colors[$idx % count($colors)],
+            ];
+            $idx++;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 내역 조회
+     */
+    private function getTransactions(int $tenantId, string $startDate, string $endDate): array
+    {
+        $transactions = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->select([
+                'ea.id',
+                'ea.card_no',
+                'u.name as user_name',
+                'ea.expense_date',
+                'ea.vendor_name',
+                'ea.amount',
+                'ea.receipt_no',
+                'bct.use_time',
+                'bct.merchant_biz_type',
+            ])
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->orderByDesc('ea.expense_date')
+            ->limit(100)
+            ->get();
+
+        $result = [];
+        foreach ($transactions as $t) {
+            $riskType = $this->detectTransactionRiskType($t);
+
+            $result[] = [
+                'id' => $t->id,
+                'card_name' => $t->card_no ? '카드 *' . substr($t->card_no, -4) : '카드명',
+                'user_name' => $t->user_name ?? '사용자',
+                'expense_date' => Carbon::parse($t->expense_date)->format('Y-m-d H:i'),
+                'vendor_name' => $t->vendor_name ?? '가맹점명',
+                'amount' => (int) $t->amount,
+                'risk_type' => $riskType,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 건별 리스크 유형 감지
+     */
+    private function detectTransactionRiskType(object $transaction): string
+    {
+        // 기피업종
+        if ($transaction->merchant_biz_type && in_array($transaction->merchant_biz_type, self::PROHIBITED_MCC_CODES)) {
+            return '기피업종';
+        }
+
+        // 고액 결제
+        if ($transaction->amount > self::HIGH_AMOUNT_THRESHOLD) {
+            return '고액 결제';
+        }
+
+        // 증빙 미비
+        if (empty($transaction->receipt_no)) {
+            return '증빙 미비';
+        }
+
+        // 주말/심야 감지
+        $expenseDate = Carbon::parse($transaction->expense_date);
+        if ($expenseDate->isWeekend()) {
+            return '주말/심야';
+        }
+        if ($transaction->use_time) {
+            $hour = (int) substr($transaction->use_time, 0, 2);
+            if ($hour >= self::LATE_NIGHT_START || $hour < self::LATE_NIGHT_END) {
+                return '주말/심야';
+            }
+        }
+
+        return '정상';
+    }
+
+    /**
+     * 분기별 현황 조회
+     */
+    private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLimit): array
+    {
+        $result = [];
+        $previousRemaining = 0;
+
+        for ($q = 1; $q <= 4; $q++) {
+            $startDate = Carbon::create($year, ($q - 1) * 3 + 1, 1)->format('Y-m-d');
+            $endDate = Carbon::create($year, $q * 3, 1)->endOfMonth()->format('Y-m-d');
+
+            $used = $this->getUsedAmount($tenantId, $startDate, $endDate);
+            $carryover = $previousRemaining > 0 ? $previousRemaining : 0;
+            $totalLimit = $quarterlyLimit + $carryover;
+            $remaining = max(0, $totalLimit - $used);
+            $exceeded = max(0, $used - $totalLimit);
+
+            $result[] = [
+                'quarter' => $q,
+                'limit' => (int) $quarterlyLimit,
+                'carryover' => (int) $carryover,
+                'used' => (int) $used,
+                'remaining' => (int) $remaining,
+                'exceeded' => (int) $exceeded,
+            ];
+
+            $previousRemaining = $remaining;
+        }
+
+        return $result;
+    }
+
     /**
      * 리스크 감지 체크포인트 생성
      */
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 69d6fe5..1fac7b5 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -382,31 +382,54 @@ public function calculateInterest(int $year, ?int $userId = null): array
      *     loans: array
      * }
      */
-    public function dashboard(): array
+    public function dashboard(?string $startDate = null, ?string $endDate = null): array
     {
         $tenantId = $this->tenantId();
         $currentYear = now()->year;
 
-        // 1. Summary 데이터
-        $summaryData = $this->summary();
+        // 날짜 필터 조건 클로저
+        $applyDateFilter = function ($query) use ($startDate, $endDate) {
+            if ($startDate) {
+                $query->where('loan_date', '>=', $startDate);
+            }
+            if ($endDate) {
+                $query->where('loan_date', '<=', $endDate);
+            }
+            return $query;
+        };
 
-        // 2. 인정이자 계산 (현재 연도 기준)
+        // 1. Summary 데이터 (날짜 필터 적용)
+        $summaryQuery = Loan::query()->where('tenant_id', $tenantId);
+        $applyDateFilter($summaryQuery);
+
+        $stats = $summaryQuery->selectRaw('
+            COUNT(*) as total_count,
+            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
+            SUM(amount) as total_amount,
+            SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
+        ', [Loan::STATUS_OUTSTANDING])
+            ->first();
+
+        // 2. 인정이자 계산 (현재 연도 기준, 날짜 필터 무관)
         $interestData = $this->calculateInterest($currentYear);
         $recognizedInterest = $interestData['summary']['total_recognized_interest'] ?? 0;
 
-        // 3. 카테고리별 집계 (D1.7)
-        $categoryBreakdown = $this->getCategoryBreakdown($tenantId);
+        // 3. 카테고리별 집계 (날짜 필터 적용)
+        $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
 
-        // 4. 가지급금 목록 (최근 10건, 미정산 우선)
-        $loans = Loan::query()
+        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용)
+        $loansQuery = Loan::query()
             ->where('tenant_id', $tenantId)
-            ->with(['user:id,name,email', 'withdrawal'])
+            ->with(['user:id,name,email', 'withdrawal']);
+        $applyDateFilter($loansQuery);
+
+        $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [
                 Loan::STATUS_OUTSTANDING,
                 Loan::STATUS_PARTIAL,
             ])
             ->orderByDesc('loan_date')
-            ->limit(10)
+            ->limit(50)
             ->get()
             ->map(function ($loan) {
                 return [
@@ -423,9 +446,9 @@ public function dashboard(): array
 
         return [
             'summary' => [
-                'total_outstanding' => (float) $summaryData['total_outstanding'],
+                'total_outstanding' => (float) ($stats->total_outstanding ?? 0),
                 'recognized_interest' => (float) $recognizedInterest,
-                'outstanding_count' => (int) $summaryData['outstanding_count'],
+                'outstanding_count' => (int) ($stats->outstanding_count ?? 0),
             ],
             'category_breakdown' => $categoryBreakdown,
             'loans' => $loans,
@@ -437,7 +460,7 @@ public function dashboard(): array
      *
      * @return array<string, array{outstanding_amount: float, total_count: int, unverified_count: int}>
      */
-    private function getCategoryBreakdown(int $tenantId): array
+    private function getCategoryBreakdown(int $tenantId, ?string $startDate = null, ?string $endDate = null): array
     {
         // 기본값: 4개 카테고리 모두 0으로 초기화
         $breakdown = [];
@@ -449,9 +472,18 @@ private function getCategoryBreakdown(int $tenantId): array
             ];
         }
 
-        // 카테고리별 집계 (summary와 동일하게 전체 대상)
-        $stats = Loan::query()
-            ->where('tenant_id', $tenantId)
+        // 카테고리별 집계 (summary와 동일하게 전체 대상, 날짜 필터 적용)
+        $query = Loan::query()
+            ->where('tenant_id', $tenantId);
+
+        if ($startDate) {
+            $query->where('loan_date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('loan_date', '<=', $endDate);
+        }
+
+        $stats = $query
             ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as outstanding_amount')
             ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
             ->groupBy('category')
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index bc28827..d9627a6 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -206,6 +206,7 @@
 
 // Entertainment API (CEO 대시보드 접대비 현황)
 Route::get('/entertainment/summary', [EntertainmentController::class, 'summary'])->name('v1.entertainment.summary');
+Route::get('/entertainment/detail', [EntertainmentController::class, 'detail'])->name('v1.entertainment.detail');
 
 // Welfare API (CEO 대시보드 복리후생비 현황)
 Route::get('/welfare/summary', [WelfareController::class, 'summary'])->name('v1.welfare.summary');

From a173a5a4fc2c8288486425a762a99b092c1bef1e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 15:30:31 +0900
Subject: [PATCH 047/166] =?UTF-8?q?fix:=20[loan]=20getCategoryBreakdown=20?=
 =?UTF-8?q?SQL=20alias=20=EC=B6=A9=EB=8F=8C=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- outstanding_amount → cat_outstanding alias 변경 (Loan accessor 충돌 방지)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/LoanService.php | 6 ++++--
 1 file changed, 4 insertions(+), 2 deletions(-)

diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 1fac7b5..40e290c 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -483,8 +483,10 @@ private function getCategoryBreakdown(int $tenantId, ?string $startDate = null,
             $query->where('loan_date', '<=', $endDate);
         }
 
+        // NOTE: SQL alias를 'cat_outstanding'으로 사용 — Loan 모델의
+        // getOutstandingAmountAttribute() accessor와 이름 충돌 방지
         $stats = $query
-            ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as outstanding_amount')
+            ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as cat_outstanding')
             ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
             ->groupBy('category')
             ->get();
@@ -493,7 +495,7 @@ private function getCategoryBreakdown(int $tenantId, ?string $startDate = null,
             $cat = $stat->category ?? Loan::CATEGORY_CARD;
             if (isset($breakdown[$cat])) {
                 $breakdown[$cat] = [
-                    'outstanding_amount' => (float) $stat->outstanding_amount,
+                    'outstanding_amount' => (float) $stat->cat_outstanding,
                     'total_count' => (int) $stat->total_count,
                     'unverified_count' => (int) $stat->unverified_count,
                 ];

From 94b96e22f666c65d2c335771f2f1b920a9636bb0 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 15:32:16 +0900
Subject: [PATCH 048/166] =?UTF-8?q?feat:=20[entertainment]=20=EC=A0=91?=
 =?UTF-8?q?=EB=8C=80=EB=B9=84=20=EC=83=81=EC=84=B8=20=EC=A1=B0=ED=9A=8C=20?=
 =?UTF-8?q?=EB=82=A0=EC=A7=9C=20=ED=95=84=ED=84=B0=20=ED=8C=8C=EB=9D=BC?=
 =?UTF-8?q?=EB=AF=B8=ED=84=B0=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- EntertainmentController: detail에 start_date/end_date 파라미터 전달
- EntertainmentService: getDetail 리스크/사용자분포/거래내역에 날짜 필터 적용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/EntertainmentController.php        |  6 ++--
 app/Services/EntertainmentService.php         | 35 +++++++++++--------
 2 files changed, 25 insertions(+), 16 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/EntertainmentController.php b/app/Http/Controllers/Api/V1/EntertainmentController.php
index a5e6e1f..0c6a4b7 100644
--- a/app/Http/Controllers/Api/V1/EntertainmentController.php
+++ b/app/Http/Controllers/Api/V1/EntertainmentController.php
@@ -42,9 +42,11 @@ public function detail(Request $request): JsonResponse
         $companyType = $request->query('company_type', 'medium');
         $year = $request->query('year') ? (int) $request->query('year') : null;
         $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
 
-        return ApiResponse::handle(function () use ($companyType, $year, $quarter) {
-            return $this->entertainmentService->getDetail($companyType, $year, $quarter);
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter, $startDate, $endDate) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter, $startDate, $endDate);
         }, __('message.fetched'));
     }
 }
diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index e1f0892..2e1304f 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -227,7 +227,9 @@ private function getMissingReceiptRisk(int $tenantId, string $startDate, string
     public function getDetail(
         ?string $companyType = 'medium',
         ?int $year = null,
-        ?int $quarter = null
+        ?int $quarter = null,
+        ?string $startDate = null,
+        ?string $endDate = null
     ): array {
         $tenantId = $this->tenantId();
         $now = Carbon::now();
@@ -236,13 +238,18 @@ public function getDetail(
         $companyType = $companyType ?? 'medium';
         $quarter = $quarter ?? $now->quarter;
 
-        // 연간 기간 범위
+        // 연간 기간 범위 (summary, calculation, quarterly, monthly_usage용 - 항상 연간)
         $annualStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
         $annualEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
 
-        // 분기 기간 범위
-        $quarterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
-        $quarterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
+        // 거래/리스크 필터 기간 (start_date/end_date 전달 시 사용, 없으면 분기 기본)
+        if ($startDate && $endDate) {
+            $filterStartDate = $startDate;
+            $filterEndDate = $endDate;
+        } else {
+            $filterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
+            $filterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
+        }
 
         // 기본한도 계산 (중소기업: 3,600만, 일반법인: 1,200만)
         $baseLimit = $companyType === 'large' ? 12000000 : 36000000;
@@ -273,11 +280,11 @@ public function getDetail(
             'annual_exceeded' => (int) $annualExceeded,
         ];
 
-        // 2. 리스크 검토 카드 (기존 getSummary의 리스크 쿼리 재활용)
-        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $annualStartDate, $annualEndDate);
-        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $annualStartDate, $annualEndDate);
-        $highAmount = $this->getHighAmountRisk($tenantId, $annualStartDate, $annualEndDate);
-        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $annualStartDate, $annualEndDate);
+        // 2. 리스크 검토 카드 (날짜 필터 적용)
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $filterStartDate, $filterEndDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $filterStartDate, $filterEndDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $filterStartDate, $filterEndDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $filterStartDate, $filterEndDate);
 
         $riskReview = [
             ['label' => '주말/심야', 'amount' => (int) $weekendLateNight['total'], 'count' => $weekendLateNight['count']],
@@ -289,11 +296,11 @@ public function getDetail(
         // 3. 월별 사용 추이
         $monthlyUsage = $this->getMonthlyUsageTrend($tenantId, $year);
 
-        // 4. 사용자별 분포
-        $userDistribution = $this->getUserDistribution($tenantId, $annualStartDate, $annualEndDate);
+        // 4. 사용자별 분포 (날짜 필터 적용)
+        $userDistribution = $this->getUserDistribution($tenantId, $filterStartDate, $filterEndDate);
 
-        // 5. 거래 내역
-        $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate);
+        // 5. 거래 내역 (날짜 필터 적용)
+        $transactions = $this->getTransactions($tenantId, $filterStartDate, $filterEndDate);
 
         // 6. 손금한도 계산 정보
         $calculation = [

From 2f3ec13b24605475bb28b24e9a591a4a168e3990 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 20:00:04 +0900
Subject: [PATCH 049/166] =?UTF-8?q?fix:=20[entertainment]=20=EB=B6=84?=
 =?UTF-8?q?=EA=B8=B0=20=EC=82=AC=EC=9A=A9=EC=95=A1=20=EC=A1=B0=ED=9A=8C?=
 =?UTF-8?q?=EC=97=90=20=EB=82=A0=EC=A7=9C=20=ED=95=84=ED=84=B0=20=EC=A0=81?=
 =?UTF-8?q?=EC=9A=A9?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/EntertainmentService.php | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/app/Services/EntertainmentService.php b/app/Services/EntertainmentService.php
index 2e1304f..7495e6d 100644
--- a/app/Services/EntertainmentService.php
+++ b/app/Services/EntertainmentService.php
@@ -266,7 +266,7 @@ public function getDetail(
 
         // 연간/분기 사용액 조회
         $annualUsed = $this->getUsedAmount($tenantId, $annualStartDate, $annualEndDate);
-        $quarterlyUsed = $this->getUsedAmount($tenantId, $quarterStartDate, $quarterEndDate);
+        $quarterlyUsed = $this->getUsedAmount($tenantId, $filterStartDate, $filterEndDate);
 
         // 잔여/초과 계산
         $annualRemaining = max(0, $annualLimit - $annualUsed);

From 74a60e06bc50bb209d9870edde8fa947d236179f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 4 Mar 2026 20:33:04 +0900
Subject: [PATCH 050/166] =?UTF-8?q?feat:=20[calendar,vat]=20=EC=BA=98?=
 =?UTF-8?q?=EB=A6=B0=EB=8D=94=20CRUD=20=EB=B0=8F=20=EB=B6=80=EA=B0=80?=
 =?UTF-8?q?=EC=84=B8=20=EC=83=81=EC=84=B8=20=EC=A1=B0=ED=9A=8C=20API=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- CalendarController/Service: 일정 등록/수정/삭제 API 추가
- VatController/Service: getDetail() 상세 조회 (요약, 참조테이블, 미발행 목록, 신고기간 옵션)
- 라우트: POST/PUT/DELETE /calendar/schedules, GET /vat/detail 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Controllers/Api/V1/CalendarController.php |  52 +++++++
 app/Http/Controllers/Api/V1/VatController.php |  14 ++
 app/Services/CalendarService.php              |  72 ++++++++++
 app/Services/VatService.php                   | 133 ++++++++++++++++++
 routes/api/v1/finance.php                     |   4 +
 5 files changed, 275 insertions(+)

diff --git a/app/Http/Controllers/Api/V1/CalendarController.php b/app/Http/Controllers/Api/V1/CalendarController.php
index e7bd95e..fb4dfaa 100644
--- a/app/Http/Controllers/Api/V1/CalendarController.php
+++ b/app/Http/Controllers/Api/V1/CalendarController.php
@@ -51,4 +51,56 @@ public function summary(Request $request)
             );
         }, __('message.fetched'));
     }
+
+    /**
+     * 일정 등록
+     */
+    public function store(Request $request)
+    {
+        $validated = $request->validate([
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:1000',
+            'start_date' => 'required|date_format:Y-m-d',
+            'end_date' => 'required|date_format:Y-m-d|after_or_equal:start_date',
+            'start_time' => 'nullable|date_format:H:i',
+            'end_time' => 'nullable|date_format:H:i',
+            'is_all_day' => 'boolean',
+            'color' => 'nullable|string|max:20',
+        ]);
+
+        return ApiResponse::handle(function () use ($validated) {
+            return $this->calendarService->createSchedule($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 일정 수정
+     */
+    public function update(Request $request, int $id)
+    {
+        $validated = $request->validate([
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:1000',
+            'start_date' => 'required|date_format:Y-m-d',
+            'end_date' => 'required|date_format:Y-m-d|after_or_equal:start_date',
+            'start_time' => 'nullable|date_format:H:i',
+            'end_time' => 'nullable|date_format:H:i',
+            'is_all_day' => 'boolean',
+            'color' => 'nullable|string|max:20',
+        ]);
+
+        return ApiResponse::handle(function () use ($id, $validated) {
+            return $this->calendarService->updateSchedule($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 일정 삭제
+     */
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->calendarService->deleteSchedule($id);
+        }, __('message.deleted'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/VatController.php b/app/Http/Controllers/Api/V1/VatController.php
index 765692b..1f02954 100644
--- a/app/Http/Controllers/Api/V1/VatController.php
+++ b/app/Http/Controllers/Api/V1/VatController.php
@@ -32,4 +32,18 @@ public function summary(Request $request): JsonResponse
             return $this->vatService->getSummary($periodType, $year, $period);
         }, __('message.fetched'));
     }
+
+    /**
+     * 부가세 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $periodType = $request->query('period_type', 'quarter');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $period = $request->query('period') ? (int) $request->query('period') : null;
+
+        return ApiResponse::handle(function () use ($periodType, $year, $period) {
+            return $this->vatService->getDetail($periodType, $year, $period);
+        }, __('message.fetched'));
+    }
 }
diff --git a/app/Services/CalendarService.php b/app/Services/CalendarService.php
index 61d4150..bdd87ae 100644
--- a/app/Services/CalendarService.php
+++ b/app/Services/CalendarService.php
@@ -226,6 +226,78 @@ private function getLeaveSchedules(
         });
     }
 
+    /**
+     * 일정 등록
+     */
+    public function createSchedule(array $data): array
+    {
+        $schedule = Schedule::create([
+            'tenant_id' => $this->tenantId(),
+            'title' => $data['title'],
+            'description' => $data['description'] ?? null,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'start_time' => $data['start_time'] ?? null,
+            'end_time' => $data['end_time'] ?? null,
+            'is_all_day' => $data['is_all_day'] ?? true,
+            'type' => Schedule::TYPE_EVENT,
+            'color' => $data['color'] ?? null,
+            'is_active' => true,
+            'created_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $schedule->id,
+            'title' => $schedule->title,
+            'start_date' => $schedule->start_date?->format('Y-m-d'),
+            'end_date' => $schedule->end_date?->format('Y-m-d'),
+        ];
+    }
+
+    /**
+     * 일정 수정
+     */
+    public function updateSchedule(int $id, array $data): array
+    {
+        $schedule = Schedule::where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        $schedule->update([
+            'title' => $data['title'],
+            'description' => $data['description'] ?? null,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'start_time' => $data['start_time'] ?? null,
+            'end_time' => $data['end_time'] ?? null,
+            'is_all_day' => $data['is_all_day'] ?? true,
+            'color' => $data['color'] ?? null,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $schedule->id,
+            'title' => $schedule->title,
+            'start_date' => $schedule->start_date?->format('Y-m-d'),
+            'end_date' => $schedule->end_date?->format('Y-m-d'),
+        ];
+    }
+
+    /**
+     * 일정 삭제 (소프트 삭제)
+     */
+    public function deleteSchedule(int $id): array
+    {
+        $schedule = Schedule::where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        $schedule->update(['deleted_by' => $this->apiUserId()]);
+        $schedule->delete();
+
+        return [
+            'id' => $schedule->id,
+        ];
+    }
+
     /**
      * 범용 일정 조회 (본사 공통 + 테넌트 일정)
      */
diff --git a/app/Services/VatService.php b/app/Services/VatService.php
index 9f9b0b2..9e937ef 100644
--- a/app/Services/VatService.php
+++ b/app/Services/VatService.php
@@ -237,6 +237,139 @@ private function getPeriodLabel(int $year, string $periodType, int $period): str
         };
     }
 
+    /**
+     * 부가세 상세 조회 (모달용)
+     *
+     * @param  string|null  $periodType  기간 타입 (quarter|half|year)
+     * @param  int|null  $year  연도
+     * @param  int|null  $period  기간 번호
+     * @return array
+     */
+    public function getDetail(?string $periodType = 'quarter', ?int $year = null, ?int $period = null): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $periodType = $periodType ?? 'quarter';
+        $period = $period ?? $this->getCurrentPeriod($periodType, $now);
+
+        [$startDate, $endDate] = $this->getPeriodDateRange($year, $periodType, $period);
+        $periodLabel = $this->getPeriodLabel($year, $periodType, $period);
+
+        $validStatuses = [TaxInvoice::STATUS_ISSUED, TaxInvoice::STATUS_SENT];
+
+        // 매출 공급가액 + 세액
+        $salesData = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('direction', TaxInvoice::DIRECTION_SALES)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw('COALESCE(SUM(supply_amount), 0) as supply_amount, COALESCE(SUM(tax_amount), 0) as tax_amount')
+            ->first();
+
+        // 매입 공급가액 + 세액
+        $purchasesData = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('direction', TaxInvoice::DIRECTION_PURCHASES)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw('COALESCE(SUM(supply_amount), 0) as supply_amount, COALESCE(SUM(tax_amount), 0) as tax_amount')
+            ->first();
+
+        $salesSupplyAmount = (int) ($salesData->supply_amount ?? 0);
+        $salesTaxAmount = (int) ($salesData->tax_amount ?? 0);
+        $purchasesSupplyAmount = (int) ($purchasesData->supply_amount ?? 0);
+        $purchasesTaxAmount = (int) ($purchasesData->tax_amount ?? 0);
+        $estimatedPayment = $salesTaxAmount - $purchasesTaxAmount;
+
+        // 신고기간 옵션 생성
+        $periodOptions = $this->generatePeriodOptions($year, $periodType, $period);
+
+        // 부가세 요약 테이블 (direction + invoice_type 별 GROUP BY)
+        $referenceTable = TaxInvoice::where('tenant_id', $tenantId)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw("
+                direction,
+                invoice_type,
+                COALESCE(SUM(supply_amount), 0) as supply_amount,
+                COALESCE(SUM(tax_amount), 0) as tax_amount
+            ")
+            ->groupBy('direction', 'invoice_type')
+            ->get()
+            ->map(fn ($row) => [
+                'direction' => $row->direction,
+                'direction_label' => $row->direction === TaxInvoice::DIRECTION_SALES ? '매출' : '매입',
+                'invoice_type' => $row->invoice_type,
+                'invoice_type_label' => match ($row->invoice_type) {
+                    TaxInvoice::TYPE_TAX_INVOICE => '전자세금계산서',
+                    TaxInvoice::TYPE_INVOICE => '계산서',
+                    TaxInvoice::TYPE_MODIFIED_TAX_INVOICE => '수정세금계산서',
+                    default => $row->invoice_type,
+                },
+                'supply_amount' => (int) $row->supply_amount,
+                'tax_amount' => (int) $row->tax_amount,
+            ])
+            ->toArray();
+
+        // 미발행/미수취 세금계산서 목록 (status=draft)
+        $unissuedInvoices = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('status', TaxInvoice::STATUS_DRAFT)
+            ->orderBy('issue_date', 'desc')
+            ->limit(100)
+            ->get()
+            ->map(fn ($invoice) => [
+                'id' => $invoice->id,
+                'direction' => $invoice->direction,
+                'direction_label' => $invoice->direction === TaxInvoice::DIRECTION_SALES ? '매출' : '매입',
+                'issue_date' => $invoice->issue_date,
+                'vendor_name' => $invoice->direction === TaxInvoice::DIRECTION_SALES
+                    ? ($invoice->buyer_corp_name ?? '-')
+                    : ($invoice->supplier_corp_name ?? '-'),
+                'tax_amount' => (int) $invoice->tax_amount,
+                'status' => $invoice->direction === TaxInvoice::DIRECTION_SALES ? '미발행' : '미수취',
+            ])
+            ->toArray();
+
+        return [
+            'period_label' => $periodLabel,
+            'period_options' => $periodOptions,
+            'summary' => [
+                'sales_supply_amount' => $salesSupplyAmount,
+                'sales_tax_amount' => $salesTaxAmount,
+                'purchases_supply_amount' => $purchasesSupplyAmount,
+                'purchases_tax_amount' => $purchasesTaxAmount,
+                'estimated_payment' => (int) abs($estimatedPayment),
+                'is_refund' => $estimatedPayment < 0,
+            ],
+            'reference_table' => $referenceTable,
+            'unissued_invoices' => $unissuedInvoices,
+        ];
+    }
+
+    /**
+     * 신고기간 드롭다운 옵션 생성
+     * 현재 기간 포함 최근 8개 기간
+     */
+    private function generatePeriodOptions(int $currentYear, string $periodType, int $currentPeriod): array
+    {
+        $options = [];
+        $year = $currentYear;
+        $period = $currentPeriod;
+
+        for ($i = 0; $i < 8; $i++) {
+            $label = $this->getPeriodLabel($year, $periodType, $period);
+            $value = "{$year}-{$periodType}-{$period}";
+            $options[] = ['value' => $value, 'label' => $label];
+
+            // 이전 기간으로 이동
+            $prev = $this->getPreviousPeriod($year, $periodType, $period);
+            $year = $prev['year'];
+            $period = $prev['period'];
+        }
+
+        return $options;
+    }
+
     /**
      * 이전 기간 계산
      *
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index d9627a6..aef25d2 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -200,9 +200,13 @@
 
 // Calendar API (CEO 대시보드 캘린더)
 Route::get('/calendar/schedules', [CalendarController::class, 'summary'])->name('v1.calendar.schedules');
+Route::post('/calendar/schedules', [CalendarController::class, 'store'])->name('v1.calendar.schedules.store');
+Route::put('/calendar/schedules/{id}', [CalendarController::class, 'update'])->whereNumber('id')->name('v1.calendar.schedules.update');
+Route::delete('/calendar/schedules/{id}', [CalendarController::class, 'destroy'])->whereNumber('id')->name('v1.calendar.schedules.destroy');
 
 // Vat API (CEO 대시보드 부가세 현황)
 Route::get('/vat/summary', [VatController::class, 'summary'])->name('v1.vat.summary');
+Route::get('/vat/detail', [VatController::class, 'detail'])->name('v1.vat.detail');
 
 // Entertainment API (CEO 대시보드 접대비 현황)
 Route::get('/entertainment/summary', [EntertainmentController::class, 'summary'])->name('v1.entertainment.summary');

From e0bb19a017490fcf1532f1958000c3f3c9d9710e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 09:16:05 +0900
Subject: [PATCH 051/166] =?UTF-8?q?fix:=20[storage]=20RecordStorageUsage?=
 =?UTF-8?q?=20=EB=AA=85=EB=A0=B9=EC=96=B4=20tenants=20=ED=85=8C=EC=9D=B4?=
 =?UTF-8?q?=EB=B8=94=20=EC=BB=AC=EB=9F=BC=EB=AA=85=20=EC=98=A4=EB=A5=98=20?=
 =?UTF-8?q?=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Tenant::where('status', 'active') → Tenant::active() 스코프 사용
- tenants 테이블에 status 컬럼 없음, tenant_st_code 사용
---
 app/Console/Commands/RecordStorageUsage.php | 2 +-
 1 file changed, 1 insertion(+), 1 deletion(-)

diff --git a/app/Console/Commands/RecordStorageUsage.php b/app/Console/Commands/RecordStorageUsage.php
index 1aaf2fc..c77f1eb 100644
--- a/app/Console/Commands/RecordStorageUsage.php
+++ b/app/Console/Commands/RecordStorageUsage.php
@@ -29,7 +29,7 @@ class RecordStorageUsage extends Command
      */
     public function handle(): int
     {
-        $tenants = Tenant::where('status', 'active')->get();
+        $tenants = Tenant::active()->get();
 
         $recorded = 0;
         foreach ($tenants as $tenant) {

From e8da2ea1b1f35c69d87d642e3c7b3d20d36ecf8a Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 09:35:30 +0900
Subject: [PATCH 052/166] =?UTF-8?q?feat:=20[dashboard-ceo]=20CEO=20?=
 =?UTF-8?q?=EB=8C=80=EC=8B=9C=EB=B3=B4=EB=93=9C=20=EC=84=B9=EC=85=98?=
 =?UTF-8?q?=EB=B3=84=20API=20=EB=B0=8F=20=EC=9D=BC=EC=9D=BC=EB=B3=B4?=
 =?UTF-8?q?=EA=B3=A0=EC=84=9C=20=EC=97=91=EC=85=80=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- DashboardCeoController/Service: 6개 섹션 API 신규 (매출/매입/생산/미출고/시공/근태)
- DailyReportController/Service: 엑셀 다운로드 API 추가 (GET /daily-report/export)
- 라우트: dashboard 하위 6개 + daily-report/export 엔드포인트 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/DailyReportController.php          |  18 +
 .../Api/V1/DashboardCeoController.php         |  92 +++
 app/Services/DailyReportService.php           |  70 ++
 app/Services/DashboardCeoService.php          | 736 ++++++++++++++++++
 routes/api/v1/common.php                      |   9 +
 routes/api/v1/finance.php                     |   1 +
 6 files changed, 926 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/DashboardCeoController.php
 create mode 100644 app/Services/DashboardCeoService.php

diff --git a/app/Http/Controllers/Api/V1/DailyReportController.php b/app/Http/Controllers/Api/V1/DailyReportController.php
index 41811ce..e2c1915 100644
--- a/app/Http/Controllers/Api/V1/DailyReportController.php
+++ b/app/Http/Controllers/Api/V1/DailyReportController.php
@@ -2,11 +2,14 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Exports\DailyReportExport;
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Services\DailyReportService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Maatwebsite\Excel\Facades\Excel;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 /**
  * 일일 보고서 컨트롤러
@@ -58,4 +61,19 @@ public function summary(Request $request): JsonResponse
             return $this->service->summary($params);
         }, __('message.fetched'));
     }
+
+    /**
+     * 일일 보고서 엑셀 다운로드
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->validate([
+            'date' => 'nullable|date',
+        ]);
+
+        $reportData = $this->service->exportData($params);
+        $filename = '일일일보_'.$reportData['date'].'.xlsx';
+
+        return Excel::download(new DailyReportExport($reportData), $filename);
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/DashboardCeoController.php b/app/Http/Controllers/Api/V1/DashboardCeoController.php
new file mode 100644
index 0000000..e161b9b
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/DashboardCeoController.php
@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\DashboardCeoService;
+use Illuminate\Http\JsonResponse;
+
+/**
+ * CEO 대시보드 섹션별 API 컨트롤러
+ *
+ * 6개 섹션: 매출, 매입, 생산, 미출고, 시공, 근태
+ */
+class DashboardCeoController extends Controller
+{
+    public function __construct(
+        private readonly DashboardCeoService $service
+    ) {}
+
+    /**
+     * 매출 현황 요약
+     * GET /api/v1/dashboard/sales/summary
+     */
+    public function salesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->salesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 매입 현황 요약
+     * GET /api/v1/dashboard/purchases/summary
+     */
+    public function purchasesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->purchasesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 생산 현황 요약
+     * GET /api/v1/dashboard/production/summary
+     */
+    public function productionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->productionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 미출고 내역 요약
+     * GET /api/v1/dashboard/unshipped/summary
+     */
+    public function unshippedSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->unshippedSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 시공 현황 요약
+     * GET /api/v1/dashboard/construction/summary
+     */
+    public function constructionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->constructionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 근태 현황 요약
+     * GET /api/v1/dashboard/attendance/summary
+     */
+    public function attendanceSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->attendanceSummary(),
+            __('message.fetched')
+        );
+    }
+}
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index 5762d17..d2be5ca 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -182,6 +182,76 @@ public function summary(array $params): array
         ];
     }
 
+    /**
+     * 엑셀 내보내기용 데이터 조합
+     * DailyReportExport가 기대하는 구조로 변환
+     */
+    public function exportData(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
+        $dateStr = $date->format('Y-m-d');
+        $startOfDay = $date->copy()->startOfDay();
+        $endOfDay = $date->copy()->endOfDay();
+
+        // 전일 잔액 계산 (전일까지 입금 합계 - 전일까지 출금 합계)
+        $prevDeposits = Deposit::where('tenant_id', $tenantId)
+            ->where('deposit_date', '<', $startOfDay)
+            ->sum('amount');
+        $prevWithdrawals = Withdrawal::where('tenant_id', $tenantId)
+            ->where('withdrawal_date', '<', $startOfDay)
+            ->sum('amount');
+        $previousBalance = (float) ($prevDeposits - $prevWithdrawals);
+
+        // 당일 입금
+        $dailyDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereBetween('deposit_date', [$startOfDay, $endOfDay])
+            ->get();
+        $dailyDepositTotal = (float) $dailyDeposits->sum('amount');
+
+        // 당일 출금
+        $dailyWithdrawals = Withdrawal::where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$startOfDay, $endOfDay])
+            ->get();
+        $dailyWithdrawalTotal = (float) $dailyWithdrawals->sum('amount');
+
+        $currentBalance = $previousBalance + $dailyDepositTotal - $dailyWithdrawalTotal;
+
+        // 상세 내역 조합
+        $details = [];
+
+        foreach ($dailyDeposits as $d) {
+            $details[] = [
+                'type_label' => '입금',
+                'client_name' => $d->client?->name ?? '-',
+                'account_code' => $d->account_code ?? '-',
+                'deposit_amount' => (float) $d->amount,
+                'withdrawal_amount' => 0,
+                'description' => $d->description ?? '',
+            ];
+        }
+
+        foreach ($dailyWithdrawals as $w) {
+            $details[] = [
+                'type_label' => '출금',
+                'client_name' => $w->client?->name ?? '-',
+                'account_code' => $w->account_code ?? '-',
+                'deposit_amount' => 0,
+                'withdrawal_amount' => (float) $w->amount,
+                'description' => $w->description ?? '',
+            ];
+        }
+
+        return [
+            'date' => $dateStr,
+            'previous_balance' => $previousBalance,
+            'daily_deposit' => $dailyDepositTotal,
+            'daily_withdrawal' => $dailyWithdrawalTotal,
+            'current_balance' => $currentBalance,
+            'details' => $details,
+        ];
+    }
+
     /**
      * 미수금 잔액 계산
      * = 전체 매출 - 전체 입금 - 전체 수취어음 (기준일까지)
diff --git a/app/Services/DashboardCeoService.php b/app/Services/DashboardCeoService.php
new file mode 100644
index 0000000..d021e4c
--- /dev/null
+++ b/app/Services/DashboardCeoService.php
@@ -0,0 +1,736 @@
+<?php
+
+namespace App\Services;
+
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * CEO 대시보드 섹션별 요약 서비스
+ *
+ * 6개 섹션: 매출, 매입, 생산, 미출고, 시공, 근태
+ * sam_stat 우선 조회 → fallback 원본 DB
+ */
+class DashboardCeoService extends Service
+{
+    // ─── 1. 매출 현황 ───────────────────────────────
+
+    /**
+     * 매출 현황 요약
+     */
+    public function salesSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $year = $now->year;
+        $month = $now->month;
+        $today = $now->format('Y-m-d');
+
+        // 누적 매출 (연초~오늘)
+        $cumulativeSales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->where('sale_date', '<=', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 당월 매출
+        $monthlySales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereMonth('sale_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 전년 동월 매출 (YoY)
+        $lastYearMonthlySales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year - 1)
+            ->whereMonth('sale_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $yoyChange = $lastYearMonthlySales > 0
+            ? round((($monthlySales - $lastYearMonthlySales) / $lastYearMonthlySales) * 100, 1)
+            : 0;
+
+        // 달성률 (당월 매출 / 전년 동월 매출 * 100)
+        $achievementRate = $lastYearMonthlySales > 0
+            ? round(($monthlySales / $lastYearMonthlySales) * 100, 0)
+            : 0;
+
+        // 월별 추이 (1~12월)
+        $monthlyTrend = $this->getSalesMonthlyTrend($tenantId, $year);
+
+        // 거래처별 매출 (상위 5개)
+        $clientSales = $this->getSalesClientRanking($tenantId, $year);
+
+        // 일별 매출 내역 (최근 10건)
+        $dailyItems = $this->getSalesDailyItems($tenantId, $today);
+
+        // 일별 합계
+        $dailyTotal = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->where('sale_date', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        return [
+            'cumulative_sales' => (int) $cumulativeSales,
+            'achievement_rate' => (int) $achievementRate,
+            'yoy_change' => $yoyChange,
+            'monthly_sales' => (int) $monthlySales,
+            'monthly_trend' => $monthlyTrend,
+            'client_sales' => $clientSales,
+            'daily_items' => $dailyItems,
+            'daily_total' => (int) $dailyTotal,
+        ];
+    }
+
+    private function getSalesMonthlyTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('sales')
+            ->select(DB::raw('MONTH(sale_date) as month'), DB::raw('COALESCE(SUM(total_amount), 0) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(sale_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => sprintf('%d-%02d', $year, $i),
+                'label' => $i.'월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    private function getSalesClientRanking(int $tenantId, int $year): array
+    {
+        $clients = DB::table('sales as s')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select('c.name', DB::raw('SUM(s.total_amount) as amount'))
+            ->where('s.tenant_id', $tenantId)
+            ->whereYear('s.sale_date', $year)
+            ->whereNull('s.deleted_at')
+            ->groupBy('s.client_id', 'c.name')
+            ->orderByDesc('amount')
+            ->limit(5)
+            ->get();
+
+        return $clients->map(fn ($item) => [
+            'name' => $item->name ?? '미지정',
+            'amount' => (int) $item->amount,
+        ])->toArray();
+    }
+
+    private function getSalesDailyItems(int $tenantId, string $today): array
+    {
+        $items = DB::table('sales as s')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select([
+                's.sale_date as date',
+                'c.name as client',
+                's.description as item',
+                's.total_amount as amount',
+                's.status',
+                's.deposit_id',
+            ])
+            ->where('s.tenant_id', $tenantId)
+            ->where('s.sale_date', '>=', Carbon::parse($today)->subDays(30)->format('Y-m-d'))
+            ->whereNull('s.deleted_at')
+            ->orderByDesc('s.sale_date')
+            ->limit(10)
+            ->get();
+
+        return $items->map(fn ($item) => [
+            'date' => $item->date,
+            'client' => $item->client ?? '미지정',
+            'item' => $item->item ?? '-',
+            'amount' => (int) $item->amount,
+            'status' => $item->deposit_id ? 'deposited' : 'unpaid',
+        ])->toArray();
+    }
+
+    // ─── 2. 매입 현황 ───────────────────────────────
+
+    /**
+     * 매입 현황 요약
+     */
+    public function purchasesSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $year = $now->year;
+        $month = $now->month;
+        $today = $now->format('Y-m-d');
+
+        // 누적 매입
+        $cumulativePurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->where('purchase_date', '<=', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 미결제 금액 (withdrawal_id가 없는 것)
+        $unpaidAmount = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('withdrawal_id')
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 전년 동월 대비
+        $thisMonthPurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereMonth('purchase_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $lastYearMonthPurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year - 1)
+            ->whereMonth('purchase_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $yoyChange = $lastYearMonthPurchase > 0
+            ? round((($thisMonthPurchase - $lastYearMonthPurchase) / $lastYearMonthPurchase) * 100, 1)
+            : 0;
+
+        // 월별 추이
+        $monthlyTrend = $this->getPurchaseMonthlyTrend($tenantId, $year);
+
+        // 자재 구성 비율 (purchase_type별)
+        $materialRatio = $this->getPurchaseMaterialRatio($tenantId, $year);
+
+        // 일별 매입 내역
+        $dailyItems = $this->getPurchaseDailyItems($tenantId, $today);
+
+        // 일별 합계
+        $dailyTotal = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->where('purchase_date', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        return [
+            'cumulative_purchase' => (int) $cumulativePurchase,
+            'unpaid_amount' => (int) $unpaidAmount,
+            'yoy_change' => $yoyChange,
+            'monthly_trend' => $monthlyTrend,
+            'material_ratio' => $materialRatio,
+            'daily_items' => $dailyItems,
+            'daily_total' => (int) $dailyTotal,
+        ];
+    }
+
+    private function getPurchaseMonthlyTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('purchases')
+            ->select(DB::raw('MONTH(purchase_date) as month'), DB::raw('COALESCE(SUM(total_amount), 0) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(purchase_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => sprintf('%d-%02d', $year, $i),
+                'label' => $i.'월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    private function getPurchaseMaterialRatio(int $tenantId, int $year): array
+    {
+        $colors = ['#3b82f6', '#22c55e', '#f59e0b', '#ef4444', '#8b5cf6', '#ec4899'];
+
+        $ratioData = DB::table('purchases')
+            ->select('purchase_type', DB::raw('SUM(total_amount) as value'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy('purchase_type')
+            ->orderByDesc('value')
+            ->limit(6)
+            ->get();
+
+        $total = $ratioData->sum('value');
+        $idx = 0;
+
+        return $ratioData->map(function ($item) use ($total, $colors, &$idx) {
+            $name = $this->getPurchaseTypeName($item->purchase_type);
+            $result = [
+                'name' => $name,
+                'value' => (int) $item->value,
+                'percentage' => $total > 0 ? round(($item->value / $total) * 100, 1) : 0,
+                'color' => $colors[$idx % count($colors)],
+            ];
+            $idx++;
+
+            return $result;
+        })->toArray();
+    }
+
+    private function getPurchaseTypeName(?string $type): string
+    {
+        $map = [
+            '원재료매입' => '원자재',
+            '부재료매입' => '부자재',
+            '소모품매입' => '소모품',
+            '외주가공비' => '외주가공',
+            '접대비' => '접대비',
+            '복리후생비' => '복리후생',
+        ];
+
+        return $map[$type] ?? ($type ?? '기타');
+    }
+
+    private function getPurchaseDailyItems(int $tenantId, string $today): array
+    {
+        $items = DB::table('purchases as p')
+            ->leftJoin('clients as c', 'p.client_id', '=', 'c.id')
+            ->select([
+                'p.purchase_date as date',
+                'c.name as supplier',
+                'p.description as item',
+                'p.total_amount as amount',
+                'p.withdrawal_id',
+            ])
+            ->where('p.tenant_id', $tenantId)
+            ->where('p.purchase_date', '>=', Carbon::parse($today)->subDays(30)->format('Y-m-d'))
+            ->whereNull('p.deleted_at')
+            ->orderByDesc('p.purchase_date')
+            ->limit(10)
+            ->get();
+
+        return $items->map(fn ($item) => [
+            'date' => $item->date,
+            'supplier' => $item->supplier ?? '미지정',
+            'item' => $item->item ?? '-',
+            'amount' => (int) $item->amount,
+            'status' => $item->withdrawal_id ? 'paid' : 'unpaid',
+        ])->toArray();
+    }
+
+    // ─── 3. 생산 현황 ───────────────────────────────
+
+    /**
+     * 생산 현황 요약
+     */
+    public function productionSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now();
+        $todayStr = $today->format('Y-m-d');
+
+        $dayOfWeekMap = ['일요일', '월요일', '화요일', '수요일', '목요일', '금요일', '토요일'];
+        $dayOfWeek = $dayOfWeekMap[$today->dayOfWeek];
+
+        // 공정별 작업 현황
+        $processes = $this->getProductionProcesses($tenantId, $todayStr);
+
+        // 출고 현황
+        $shipment = $this->getShipmentSummary($tenantId, $todayStr);
+
+        return [
+            'date' => $todayStr,
+            'day_of_week' => $dayOfWeek,
+            'processes' => $processes,
+            'shipment' => $shipment,
+        ];
+    }
+
+    private function getProductionProcesses(int $tenantId, string $today): array
+    {
+        // 공정별 작업 지시 집계
+        $processData = DB::table('work_orders as wo')
+            ->leftJoin('processes as p', 'wo.process_id', '=', 'p.id')
+            ->select(
+                'p.id as process_id',
+                'p.name as process_name',
+                DB::raw('COUNT(*) as total_work'),
+                DB::raw("SUM(CASE WHEN wo.status = 'pending' OR wo.status = 'unassigned' OR wo.status = 'waiting' THEN 1 ELSE 0 END) as todo"),
+                DB::raw("SUM(CASE WHEN wo.status = 'in_progress' THEN 1 ELSE 0 END) as in_progress"),
+                DB::raw("SUM(CASE WHEN wo.status = 'completed' OR wo.status = 'shipped' THEN 1 ELSE 0 END) as completed"),
+                DB::raw("SUM(CASE WHEN wo.priority = 'urgent' THEN 1 ELSE 0 END) as urgent"),
+            )
+            ->where('wo.tenant_id', $tenantId)
+            ->where('wo.scheduled_date', $today)
+            ->where('wo.is_active', true)
+            ->whereNull('wo.deleted_at')
+            ->whereNotNull('wo.process_id')
+            ->groupBy('p.id', 'p.name')
+            ->orderBy('p.name')
+            ->get();
+
+        return $processData->map(function ($process) use ($tenantId, $today) {
+            $totalWork = (int) $process->total_work;
+            $todo = (int) $process->todo;
+            $inProgress = (int) $process->in_progress;
+            $completed = (int) $process->completed;
+
+            // 작업 아이템 (최대 5건)
+            $workItems = DB::table('work_orders as wo')
+                ->leftJoin('orders as o', 'wo.sales_order_id', '=', 'o.id')
+                ->leftJoin('clients as c', 'o.client_id', '=', 'c.id')
+                ->select([
+                    'wo.id',
+                    'wo.work_order_no as order_no',
+                    'c.name as client',
+                    'wo.project_name as product',
+                    'wo.status',
+                ])
+                ->where('wo.tenant_id', $tenantId)
+                ->where('wo.process_id', $process->process_id)
+                ->where('wo.scheduled_date', $today)
+                ->where('wo.is_active', true)
+                ->whereNull('wo.deleted_at')
+                ->orderByRaw("FIELD(wo.priority, 'urgent', 'normal', 'low')")
+                ->limit(5)
+                ->get();
+
+            // 작업자별 현황
+            $workers = DB::table('work_order_assignees as woa')
+                ->join('work_orders as wo', 'woa.work_order_id', '=', 'wo.id')
+                ->leftJoin('users as u', 'woa.user_id', '=', 'u.id')
+                ->select(
+                    'u.name',
+                    DB::raw('COUNT(*) as assigned'),
+                    DB::raw("SUM(CASE WHEN wo.status IN ('completed', 'shipped') THEN 1 ELSE 0 END) as completed"),
+                )
+                ->where('wo.tenant_id', $tenantId)
+                ->where('wo.process_id', $process->process_id)
+                ->where('wo.scheduled_date', $today)
+                ->where('wo.is_active', true)
+                ->whereNull('wo.deleted_at')
+                ->groupBy('woa.user_id', 'u.name')
+                ->get();
+
+            return [
+                'process_name' => $process->process_name ?? '미지정',
+                'total_work' => $totalWork,
+                'todo' => $todo,
+                'in_progress' => $inProgress,
+                'completed' => $completed,
+                'urgent' => (int) $process->urgent,
+                'sub_line' => 0,
+                'regular' => max(0, $totalWork - (int) $process->urgent),
+                'worker_count' => $workers->count(),
+                'work_items' => $workItems->map(fn ($wi) => [
+                    'id' => 'wo_'.$wi->id,
+                    'order_no' => $wi->order_no ?? '-',
+                    'client' => $wi->client ?? '미지정',
+                    'product' => $wi->product ?? '-',
+                    'quantity' => 0,
+                    'status' => $this->mapWorkOrderStatus($wi->status),
+                ])->toArray(),
+                'workers' => $workers->map(fn ($w) => [
+                    'name' => $w->name ?? '미지정',
+                    'assigned' => (int) $w->assigned,
+                    'completed' => (int) $w->completed,
+                    'rate' => $w->assigned > 0 ? round(($w->completed / $w->assigned) * 100, 0) : 0,
+                ])->toArray(),
+            ];
+        })->toArray();
+    }
+
+    private function mapWorkOrderStatus(string $status): string
+    {
+        return match ($status) {
+            'completed', 'shipped' => 'completed',
+            'in_progress' => 'in_progress',
+            default => 'pending',
+        };
+    }
+
+    private function getShipmentSummary(int $tenantId, string $today): array
+    {
+        $thisMonth = Carbon::parse($today);
+        $monthStart = $thisMonth->copy()->startOfMonth()->format('Y-m-d');
+        $monthEnd = $thisMonth->copy()->endOfMonth()->format('Y-m-d');
+
+        // 예정 출고
+        $expected = DB::table('shipments')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('scheduled_date', [$monthStart, $monthEnd])
+            ->whereIn('status', ['scheduled', 'ready'])
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(shipping_cost), 0) as amount')
+            ->first();
+
+        // 실제 출고
+        $actual = DB::table('shipments')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('scheduled_date', [$monthStart, $monthEnd])
+            ->whereIn('status', ['shipping', 'completed'])
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(shipping_cost), 0) as amount')
+            ->first();
+
+        return [
+            'expected_amount' => (int) ($expected->amount ?? 0),
+            'expected_count' => (int) ($expected->count ?? 0),
+            'actual_amount' => (int) ($actual->amount ?? 0),
+            'actual_count' => (int) ($actual->count ?? 0),
+        ];
+    }
+
+    // ─── 4. 미출고 내역 ──────────────────────────────
+
+    /**
+     * 미출고 내역 요약
+     */
+    public function unshippedSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now()->format('Y-m-d');
+
+        $items = DB::table('shipments as s')
+            ->leftJoin('orders as o', 's.order_id', '=', 'o.id')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select([
+                's.id',
+                's.lot_no as port_no',
+                's.site_name',
+                'c.name as order_client',
+                's.scheduled_date as due_date',
+            ])
+            ->where('s.tenant_id', $tenantId)
+            ->whereIn('s.status', ['scheduled', 'ready'])
+            ->whereNull('s.deleted_at')
+            ->orderBy('s.scheduled_date')
+            ->limit(50)
+            ->get();
+
+        $result = $items->map(function ($item) use ($today) {
+            $dueDate = Carbon::parse($item->due_date);
+            $daysLeft = Carbon::parse($today)->diffInDays($dueDate, false);
+
+            return [
+                'id' => 'us_'.$item->id,
+                'port_no' => $item->port_no ?? '-',
+                'site_name' => $item->site_name ?? '-',
+                'order_client' => $item->order_client ?? '미지정',
+                'due_date' => $item->due_date,
+                'days_left' => (int) $daysLeft,
+            ];
+        })->toArray();
+
+        return [
+            'items' => $result,
+            'total_count' => count($result),
+        ];
+    }
+
+    // ─── 5. 시공 현황 ───────────────────────────────
+
+    /**
+     * 시공 현황 요약
+     */
+    public function constructionSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $monthStart = $now->copy()->startOfMonth()->format('Y-m-d');
+        $monthEnd = $now->copy()->endOfMonth()->format('Y-m-d');
+
+        // 이번 달 시공 건수
+        $thisMonthCount = DB::table('contracts')
+            ->where('tenant_id', $tenantId)
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('contract_start_date', [$monthStart, $monthEnd])
+                    ->orWhereBetween('contract_end_date', [$monthStart, $monthEnd])
+                    ->orWhere(function ($q2) use ($monthStart, $monthEnd) {
+                        $q2->where('contract_start_date', '<=', $monthStart)
+                            ->where('contract_end_date', '>=', $monthEnd);
+                    });
+            })
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 완료 건수
+        $completedCount = DB::table('contracts')
+            ->where('tenant_id', $tenantId)
+            ->where('status', 'completed')
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('contract_end_date', [$monthStart, $monthEnd]);
+            })
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 시공 아이템 목록
+        $items = DB::table('contracts as ct')
+            ->leftJoin('users as u', 'ct.construction_pm_id', '=', 'u.id')
+            ->select([
+                'ct.id',
+                'ct.project_name as site_name',
+                'ct.partner_name as client',
+                'ct.contract_start_date as start_date',
+                'ct.contract_end_date as end_date',
+                'ct.status',
+                'ct.stage',
+            ])
+            ->where('ct.tenant_id', $tenantId)
+            ->where('ct.is_active', true)
+            ->whereNull('ct.deleted_at')
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('ct.contract_start_date', [$monthStart, $monthEnd])
+                    ->orWhereBetween('ct.contract_end_date', [$monthStart, $monthEnd])
+                    ->orWhere(function ($q2) use ($monthStart, $monthEnd) {
+                        $q2->where('ct.contract_start_date', '<=', $monthStart)
+                            ->where('ct.contract_end_date', '>=', $monthEnd);
+                    });
+            })
+            ->orderBy('ct.contract_start_date')
+            ->limit(20)
+            ->get();
+
+        $today = $now->format('Y-m-d');
+
+        return [
+            'this_month' => $thisMonthCount,
+            'completed' => $completedCount,
+            'items' => $items->map(function ($item) use ($today) {
+                $progress = $this->calculateContractProgress($item, $today);
+
+                return [
+                    'id' => 'c_'.$item->id,
+                    'site_name' => $item->site_name ?? '-',
+                    'client' => $item->client ?? '미지정',
+                    'start_date' => $item->start_date,
+                    'end_date' => $item->end_date,
+                    'progress' => $progress,
+                    'status' => $this->mapContractStatus($item->status, $item->start_date, $today),
+                ];
+            })->toArray(),
+        ];
+    }
+
+    private function calculateContractProgress(object $contract, string $today): int
+    {
+        if ($contract->status === 'completed') {
+            return 100;
+        }
+
+        $start = Carbon::parse($contract->start_date);
+        $end = Carbon::parse($contract->end_date);
+        $now = Carbon::parse($today);
+
+        if ($now->lt($start)) {
+            return 0;
+        }
+
+        $totalDays = $start->diffInDays($end);
+        if ($totalDays <= 0) {
+            return 0;
+        }
+
+        $elapsedDays = $start->diffInDays($now);
+        $progress = min(99, round(($elapsedDays / $totalDays) * 100));
+
+        return (int) $progress;
+    }
+
+    private function mapContractStatus(string $status, ?string $startDate, string $today): string
+    {
+        if ($status === 'completed') {
+            return 'completed';
+        }
+
+        if ($startDate && Carbon::parse($startDate)->gt(Carbon::parse($today))) {
+            return 'scheduled';
+        }
+
+        return 'in_progress';
+    }
+
+    // ─── 6. 근태 현황 ───────────────────────────────
+
+    /**
+     * 근태 현황 요약
+     */
+    public function attendanceSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now()->format('Y-m-d');
+
+        // 오늘 근태 기록
+        $attendances = DB::table('attendances as a')
+            ->leftJoin('users as u', 'a.user_id', '=', 'u.id')
+            ->leftJoin('departments as d', 'u.department_id', '=', 'd.id')
+            ->select([
+                'a.id',
+                'a.status',
+                'u.name',
+                'd.name as department',
+                'u.position',
+            ])
+            ->where('a.tenant_id', $tenantId)
+            ->where('a.base_date', $today)
+            ->whereNull('a.deleted_at')
+            ->get();
+
+        $present = 0;
+        $onLeave = 0;
+        $late = 0;
+        $absent = 0;
+
+        $employees = $attendances->map(function ($att) use (&$present, &$onLeave, &$late, &$absent) {
+            $mappedStatus = $this->mapAttendanceStatus($att->status);
+
+            match ($mappedStatus) {
+                'present' => $present++,
+                'on_leave' => $onLeave++,
+                'late' => $late++,
+                'absent' => $absent++,
+                default => null,
+            };
+
+            return [
+                'id' => 'emp_'.$att->id,
+                'department' => $att->department ?? '-',
+                'position' => $att->position ?? '-',
+                'name' => $att->name ?? '-',
+                'status' => $mappedStatus,
+            ];
+        })->toArray();
+
+        return [
+            'present' => $present,
+            'on_leave' => $onLeave,
+            'late' => $late,
+            'absent' => $absent,
+            'employees' => $employees,
+        ];
+    }
+
+    private function mapAttendanceStatus(?string $status): string
+    {
+        return match ($status) {
+            'onTime', 'normal', 'overtime', 'earlyLeave' => 'present',
+            'late', 'lateEarlyLeave' => 'late',
+            'vacation', 'halfDayVacation', 'sickLeave' => 'on_leave',
+            'absent', 'noRecord' => 'absent',
+            default => 'present',
+        };
+    }
+}
diff --git a/routes/api/v1/common.php b/routes/api/v1/common.php
index ede81c7..c37c1ef 100644
--- a/routes/api/v1/common.php
+++ b/routes/api/v1/common.php
@@ -18,6 +18,7 @@
 use App\Http\Controllers\Api\V1\CategoryTemplateController;
 use App\Http\Controllers\Api\V1\ClassificationController;
 use App\Http\Controllers\Api\V1\CommonController;
+use App\Http\Controllers\Api\V1\DashboardCeoController;
 use App\Http\Controllers\Api\V1\DashboardController;
 use App\Http\Controllers\Api\V1\MenuController;
 use App\Http\Controllers\Api\V1\NotificationSettingController;
@@ -225,4 +226,12 @@
     Route::get('/summary', [DashboardController::class, 'summary'])->name('v1.dashboard.summary');
     Route::get('/charts', [DashboardController::class, 'charts'])->name('v1.dashboard.charts');
     Route::get('/approvals', [DashboardController::class, 'approvals'])->name('v1.dashboard.approvals');
+
+    // CEO 대시보드 섹션별 API
+    Route::get('/sales/summary', [DashboardCeoController::class, 'salesSummary'])->name('v1.dashboard.ceo.sales');
+    Route::get('/purchases/summary', [DashboardCeoController::class, 'purchasesSummary'])->name('v1.dashboard.ceo.purchases');
+    Route::get('/production/summary', [DashboardCeoController::class, 'productionSummary'])->name('v1.dashboard.ceo.production');
+    Route::get('/unshipped/summary', [DashboardCeoController::class, 'unshippedSummary'])->name('v1.dashboard.ceo.unshipped');
+    Route::get('/construction/summary', [DashboardCeoController::class, 'constructionSummary'])->name('v1.dashboard.ceo.construction');
+    Route::get('/attendance/summary', [DashboardCeoController::class, 'attendanceSummary'])->name('v1.dashboard.ceo.attendance');
 });
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index aef25d2..0ce30b9 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -183,6 +183,7 @@
     Route::get('/note-receivables', [DailyReportController::class, 'noteReceivables'])->name('v1.daily-report.note-receivables');
     Route::get('/daily-accounts', [DailyReportController::class, 'dailyAccounts'])->name('v1.daily-report.daily-accounts');
     Route::get('/summary', [DailyReportController::class, 'summary'])->name('v1.daily-report.summary');
+    Route::get('/export', [DailyReportController::class, 'export'])->name('v1.daily-report.export');
 });
 
 // Comprehensive Analysis API (종합 분석 보고서)

From f1a3e0f1649a6f700ef369ae1deaa9d9d7a58afa Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 09:41:54 +0900
Subject: [PATCH 053/166] =?UTF-8?q?fix:=20[dashboard-ceo]=20=EA=B3=B5?=
 =?UTF-8?q?=EC=A0=95=EB=AA=85=20=EC=BB=AC=EB=9F=BC=20=EB=B0=8F=20=EA=B7=BC?=
 =?UTF-8?q?=ED=83=9C=20=EB=B6=80=EC=84=9C=20=EC=A1=B0=EC=9D=B8=20=EC=88=98?=
 =?UTF-8?q?=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- processes 테이블: p.name → p.process_name 컬럼명 수정
- 근태: users.department_id → tenant_user_profiles 경유 조인으로 변경
- 직급: users.position → tup.position_key 컬럼 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/DashboardCeoService.php | 14 +++++++++-----
 1 file changed, 9 insertions(+), 5 deletions(-)

diff --git a/app/Services/DashboardCeoService.php b/app/Services/DashboardCeoService.php
index d021e4c..1dccd32 100644
--- a/app/Services/DashboardCeoService.php
+++ b/app/Services/DashboardCeoService.php
@@ -364,7 +364,7 @@ private function getProductionProcesses(int $tenantId, string $today): array
             ->leftJoin('processes as p', 'wo.process_id', '=', 'p.id')
             ->select(
                 'p.id as process_id',
-                'p.name as process_name',
+                'p.process_name as process_name',
                 DB::raw('COUNT(*) as total_work'),
                 DB::raw("SUM(CASE WHEN wo.status = 'pending' OR wo.status = 'unassigned' OR wo.status = 'waiting' THEN 1 ELSE 0 END) as todo"),
                 DB::raw("SUM(CASE WHEN wo.status = 'in_progress' THEN 1 ELSE 0 END) as in_progress"),
@@ -376,8 +376,8 @@ private function getProductionProcesses(int $tenantId, string $today): array
             ->where('wo.is_active', true)
             ->whereNull('wo.deleted_at')
             ->whereNotNull('wo.process_id')
-            ->groupBy('p.id', 'p.name')
-            ->orderBy('p.name')
+            ->groupBy('p.id', 'p.process_name')
+            ->orderBy('p.process_name')
             ->get();
 
         return $processData->map(function ($process) use ($tenantId, $today) {
@@ -676,13 +676,17 @@ public function attendanceSummary(): array
         // 오늘 근태 기록
         $attendances = DB::table('attendances as a')
             ->leftJoin('users as u', 'a.user_id', '=', 'u.id')
-            ->leftJoin('departments as d', 'u.department_id', '=', 'd.id')
+            ->leftJoin('tenant_user_profiles as tup', function ($join) use ($tenantId) {
+                $join->on('tup.user_id', '=', 'u.id')
+                    ->where('tup.tenant_id', '=', $tenantId);
+            })
+            ->leftJoin('departments as d', 'tup.department_id', '=', 'd.id')
             ->select([
                 'a.id',
                 'a.status',
                 'u.name',
                 'd.name as department',
-                'u.position',
+                'tup.position_key as position',
             ])
             ->where('a.tenant_id', $tenantId)
             ->where('a.base_date', $today)

From 1b2363d6616487766972fecebbd12fca09f023e1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 10:06:48 +0900
Subject: [PATCH 054/166] =?UTF-8?q?feat:=20[daily-report]=20=EC=97=91?=
 =?UTF-8?q?=EC=85=80=20=EB=82=B4=EB=B3=B4=EB=82=B4=EA=B8=B0=EC=97=90=20?=
 =?UTF-8?q?=EC=96=B4=EC=9D=8C/=EC=99=B8=EC=83=81=EB=A7=A4=EC=B6=9C?=
 =?UTF-8?q?=EC=B1=84=EA=B6=8C=20=ED=98=84=ED=99=A9=20=EC=84=B9=EC=85=98=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- DailyReportExport: 어음 현황 테이블 + 합계 + 스타일링 추가
- DailyReportService: exportData에 noteReceivables 데이터 포함

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Exports/DailyReportExport.php   | 61 +++++++++++++++++++++++++++--
 app/Services/DailyReportService.php |  4 ++
 2 files changed, 62 insertions(+), 3 deletions(-)

diff --git a/app/Exports/DailyReportExport.php b/app/Exports/DailyReportExport.php
index f8c4eee..f90c18b 100644
--- a/app/Exports/DailyReportExport.php
+++ b/app/Exports/DailyReportExport.php
@@ -7,6 +7,7 @@
 use Maatwebsite\Excel\Concerns\WithHeadings;
 use Maatwebsite\Excel\Concerns\WithStyles;
 use Maatwebsite\Excel\Concerns\WithTitle;
+use PhpOffice\PhpSpreadsheet\Style\Fill;
 use PhpOffice\PhpSpreadsheet\Worksheet\Worksheet;
 
 class DailyReportExport implements FromArray, ShouldAutoSize, WithHeadings, WithStyles, WithTitle
@@ -47,6 +48,7 @@ public function array(): array
     {
         $rows = [];
 
+        // ── 예금 입출금 내역 ──
         foreach ($this->report['details'] as $detail) {
             $rows[] = [
                 $detail['type_label'],
@@ -58,7 +60,7 @@ public function array(): array
             ];
         }
 
-        // 합계 행 추가
+        // 합계 행
         $rows[] = [];
         $rows[] = [
             '합계',
@@ -69,6 +71,37 @@ public function array(): array
             '',
         ];
 
+        // ── 어음 및 외상매출채권 현황 ──
+        $noteReceivables = $this->report['note_receivables'] ?? [];
+
+        $rows[] = [];
+        $rows[] = [];
+        $rows[] = ['어음 및 외상매출채권 현황'];
+        $rows[] = ['No.', '내용', '금액', '발행일', '만기일'];
+
+        $noteTotal = 0;
+        $no = 1;
+        foreach ($noteReceivables as $item) {
+            $amount = $item['current_balance'] ?? 0;
+            $noteTotal += $amount;
+            $rows[] = [
+                $no++,
+                $item['content'] ?? '-',
+                $amount > 0 ? number_format($amount) : '',
+                $item['issue_date'] ?? '-',
+                $item['due_date'] ?? '-',
+            ];
+        }
+
+        // 어음 합계
+        $rows[] = [
+            '합계',
+            '',
+            number_format($noteTotal),
+            '',
+            '',
+        ];
+
         return $rows;
     }
 
@@ -77,7 +110,7 @@ public function array(): array
      */
     public function styles(Worksheet $sheet): array
     {
-        return [
+        $styles = [
             1 => ['font' => ['bold' => true, 'size' => 14]],
             3 => ['font' => ['bold' => true]],
             4 => ['font' => ['bold' => true]],
@@ -86,10 +119,32 @@ public function styles(Worksheet $sheet): array
             8 => [
                 'font' => ['bold' => true],
                 'fill' => [
-                    'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                    'fillType' => Fill::FILL_SOLID,
                     'startColor' => ['rgb' => 'E0E0E0'],
                 ],
             ],
         ];
+
+        // 어음 섹션 헤더 스타일 (동적 행 번호)
+        // headings 8행 + details 수 + 합계 2행 + 빈 2행 + 어음 제목 1행 + 어음 헤더 1행
+        $detailCount = count($this->report['details']);
+        $noteHeaderTitleRow = 8 + $detailCount + 2 + 2 + 1;  // 어음 제목 행
+        $noteHeaderRow = $noteHeaderTitleRow + 1;             // 어음 컬럼 헤더 행
+
+        $styles[$noteHeaderTitleRow] = ['font' => ['bold' => true, 'size' => 12]];
+        $styles[$noteHeaderRow] = [
+            'font' => ['bold' => true],
+            'fill' => [
+                'fillType' => Fill::FILL_SOLID,
+                'startColor' => ['rgb' => 'E0E0E0'],
+            ],
+        ];
+
+        // 어음 합계 행
+        $noteCount = count($this->report['note_receivables'] ?? []);
+        $noteTotalRow = $noteHeaderRow + $noteCount + 1;
+        $styles[$noteTotalRow] = ['font' => ['bold' => true]];
+
+        return $styles;
     }
 }
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index d2be5ca..8069ffc 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -242,6 +242,9 @@ public function exportData(array $params): array
             ];
         }
 
+        // 어음 및 외상매출채권 현황
+        $noteReceivables = $this->noteReceivables($params);
+
         return [
             'date' => $dateStr,
             'previous_balance' => $previousBalance,
@@ -249,6 +252,7 @@ public function exportData(array $params): array
             'daily_withdrawal' => $dailyWithdrawalTotal,
             'current_balance' => $currentBalance,
             'details' => $details,
+            'note_receivables' => $noteReceivables,
         ];
     }
 

From fefd12979557b52c9bb81a12d1c566c8fd1799c1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 10:44:29 +0900
Subject: [PATCH 055/166] =?UTF-8?q?refactor:=20[daily-report]=20=EC=97=91?=
 =?UTF-8?q?=EC=85=80=20=EB=82=B4=EB=B3=B4=EB=82=B4=EA=B8=B0=20=ED=99=94?=
 =?UTF-8?q?=EB=A9=B4=20=EB=8D=B0=EC=9D=B4=ED=84=B0=20=EA=B8=B0=EB=B0=98?=
 =?UTF-8?q?=EC=9C=BC=EB=A1=9C=20=EB=A6=AC=ED=8C=A9=ED=86=A0=EB=A7=81?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- DailyReportService: exportData를 dailyAccounts() 재사용 구조로 변경
- DailyReportExport: 헤더 라벨 전월이월/당월입금/당월출금/잔액으로 수정
- 화면 합계와 엑셀 합계 일치하도록 개선

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Exports/DailyReportExport.php   |  8 +--
 app/Services/DailyReportService.php | 86 +++++++++++++----------------
 2 files changed, 42 insertions(+), 52 deletions(-)

diff --git a/app/Exports/DailyReportExport.php b/app/Exports/DailyReportExport.php
index f90c18b..3c7fcaa 100644
--- a/app/Exports/DailyReportExport.php
+++ b/app/Exports/DailyReportExport.php
@@ -32,10 +32,10 @@ public function headings(): array
         return [
             ['일일 일보 - '.$this->report['date']],
             [],
-            ['전일 잔액', number_format($this->report['previous_balance']).'원'],
-            ['당일 입금액', number_format($this->report['daily_deposit']).'원'],
-            ['당일 출금액', number_format($this->report['daily_withdrawal']).'원'],
-            ['당일 잔액', number_format($this->report['current_balance']).'원'],
+            ['전월 이월', number_format($this->report['previous_balance']).'원'],
+            ['당월 입금', number_format($this->report['daily_deposit']).'원'],
+            ['당월 출금', number_format($this->report['daily_withdrawal']).'원'],
+            ['잔액', number_format($this->report['current_balance']).'원'],
             [],
             ['구분', '거래처명', '계정과목', '입금액', '출금액', '적요'],
         ];
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index 8069ffc..188ea79 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -188,58 +188,48 @@ public function summary(array $params): array
      */
     public function exportData(array $params): array
     {
-        $tenantId = $this->tenantId();
         $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
         $dateStr = $date->format('Y-m-d');
-        $startOfDay = $date->copy()->startOfDay();
-        $endOfDay = $date->copy()->endOfDay();
 
-        // 전일 잔액 계산 (전일까지 입금 합계 - 전일까지 출금 합계)
-        $prevDeposits = Deposit::where('tenant_id', $tenantId)
-            ->where('deposit_date', '<', $startOfDay)
-            ->sum('amount');
-        $prevWithdrawals = Withdrawal::where('tenant_id', $tenantId)
-            ->where('withdrawal_date', '<', $startOfDay)
-            ->sum('amount');
-        $previousBalance = (float) ($prevDeposits - $prevWithdrawals);
+        // 화면과 동일한 계좌별 현황 데이터 재사용
+        $dailyAccounts = $this->dailyAccounts($params);
 
-        // 당일 입금
-        $dailyDeposits = Deposit::where('tenant_id', $tenantId)
-            ->whereBetween('deposit_date', [$startOfDay, $endOfDay])
-            ->get();
-        $dailyDepositTotal = (float) $dailyDeposits->sum('amount');
+        // KRW 계좌 합산 (화면 합계와 동일)
+        $carryover = 0;
+        $totalIncome = 0;
+        $totalExpense = 0;
+        $totalBalance = 0;
 
-        // 당일 출금
-        $dailyWithdrawals = Withdrawal::where('tenant_id', $tenantId)
-            ->whereBetween('withdrawal_date', [$startOfDay, $endOfDay])
-            ->get();
-        $dailyWithdrawalTotal = (float) $dailyWithdrawals->sum('amount');
-
-        $currentBalance = $previousBalance + $dailyDepositTotal - $dailyWithdrawalTotal;
-
-        // 상세 내역 조합
         $details = [];
 
-        foreach ($dailyDeposits as $d) {
-            $details[] = [
-                'type_label' => '입금',
-                'client_name' => $d->client?->name ?? '-',
-                'account_code' => $d->account_code ?? '-',
-                'deposit_amount' => (float) $d->amount,
-                'withdrawal_amount' => 0,
-                'description' => $d->description ?? '',
-            ];
-        }
+        foreach ($dailyAccounts as $account) {
+            $carryover += $account['carryover'];
+            $totalIncome += $account['income'];
+            $totalExpense += $account['expense'];
+            $totalBalance += $account['balance'];
 
-        foreach ($dailyWithdrawals as $w) {
-            $details[] = [
-                'type_label' => '출금',
-                'client_name' => $w->client?->name ?? '-',
-                'account_code' => $w->account_code ?? '-',
-                'deposit_amount' => 0,
-                'withdrawal_amount' => (float) $w->amount,
-                'description' => $w->description ?? '',
-            ];
+            // 계좌별 상세 내역
+            if ($account['income'] > 0) {
+                $details[] = [
+                    'type_label' => '입금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => $account['income'],
+                    'withdrawal_amount' => 0,
+                    'description' => '',
+                ];
+            }
+
+            if ($account['expense'] > 0) {
+                $details[] = [
+                    'type_label' => '출금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => 0,
+                    'withdrawal_amount' => $account['expense'],
+                    'description' => '',
+                ];
+            }
         }
 
         // 어음 및 외상매출채권 현황
@@ -247,10 +237,10 @@ public function exportData(array $params): array
 
         return [
             'date' => $dateStr,
-            'previous_balance' => $previousBalance,
-            'daily_deposit' => $dailyDepositTotal,
-            'daily_withdrawal' => $dailyWithdrawalTotal,
-            'current_balance' => $currentBalance,
+            'previous_balance' => $carryover,
+            'daily_deposit' => $totalIncome,
+            'daily_withdrawal' => $totalExpense,
+            'current_balance' => $totalBalance,
             'details' => $details,
             'note_receivables' => $noteReceivables,
         ];

From fc537898fcfd4c7b0f7e5717fdce27b738fc70ea Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 3 Mar 2026 20:57:44 +0900
Subject: [PATCH 056/166] =?UTF-8?q?fix:=20[production]=20=EC=9E=90?=
 =?UTF-8?q?=EC=9E=AC=ED=88=AC=EC=9E=85=20=EB=AA=A8=EB=8B=AC=20=EA=B0=9C?=
 =?UTF-8?q?=EC=84=A0=20=E2=80=94=20lot=5Fmanaged=20=ED=95=84=ED=84=B0?=
 =?UTF-8?q?=EB=A7=81,=20BOM=20=EA=B7=B8=EB=A3=B9=ED=82=A4,=20=EC=85=94?=
 =?UTF-8?q?=ED=84=B0=EB=B0=95=EC=8A=A4=20=EC=88=9C=EC=84=9C?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- getMaterialsForItem: lot_managed===false 품목 자재투입 목록에서 제외 (L-Bar, 보강평철)
- getMaterialsForItem: bom_group_key 필드 추가 (category+partType 기반 고유키)
- BendingInfoBuilder: shutterPartTypes에서 top_cover/fin_cover 제거 (별도 생성과 중복)
- BendingInfoBuilder: 셔터박스 루프 순서 파트→길이로 변경 (작업일지 순서 일치)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Production/BendingInfoBuilder.php         | 17 ++++++++-------
 app/Services/WorkOrderService.php             | 21 ++++++++++++++++++-
 2 files changed, 30 insertions(+), 8 deletions(-)

diff --git a/app/Services/Production/BendingInfoBuilder.php b/app/Services/Production/BendingInfoBuilder.php
index cad62df..37ac551 100644
--- a/app/Services/Production/BendingInfoBuilder.php
+++ b/app/Services/Production/BendingInfoBuilder.php
@@ -220,14 +220,17 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
         if ($boxSize) {
             $isStandard = $boxSize === '500*380';
             $dist = $this->shutterBoxDistribution($width);
-            $shutterPartTypes = ['front', 'lintel', 'inspection', 'rear_corner', 'top_cover', 'fin_cover'];
+            // 상부덮개(top_cover), 마구리(fin_cover)는 1219mm 기준으로 별도 생성 (아래 256행~)
+            $shutterPartTypes = ['front', 'lintel', 'inspection', 'rear_corner'];
+
+            // 작업일지와 동일한 순서: 파트 → 길이
+            foreach ($shutterPartTypes as $partType) {
+                foreach ($dist as $length => $count) {
+                    $totalCount = $count * $qty;
+                    if ($totalCount <= 0) {
+                        continue;
+                    }
 
-            foreach ($dist as $length => $count) {
-                $totalCount = $count * $qty;
-                if ($totalCount <= 0) {
-                    continue;
-                }
-                foreach ($shutterPartTypes as $partType) {
                     $prefix = $resolver->resolveShutterBoxPrefix($partType, $isStandard);
                     $itemCode = $resolver->buildItemCode($prefix, $length);
                     if (! $itemCode) {
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index 77d6a73..bb5c5f9 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -3165,6 +3165,12 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     continue;
                 }
 
+                // LOT 관리 대상이 아닌 품목은 자재투입 목록에서 제외
+                $childOptions = $childItems[$childItemId]->options ?? [];
+                if (isset($childOptions['lot_managed']) && $childOptions['lot_managed'] === false) {
+                    continue;
+                }
+
                 // dynamic_bom.qty는 아이템 수량이 곱해져 있으므로 나눠서 개소당 수량 산출
                 // (작업일지 bendingInfo와 동일한 수량)
                 $bomQty = (float) ($bomEntry['qty'] ?? 1);
@@ -3202,6 +3208,12 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                         continue;
                     }
 
+                    // LOT 관리 대상이 아닌 품목은 자재투입 목록에서 제외
+                    $childOptions = $childItem->options ?? [];
+                    if (isset($childOptions['lot_managed']) && $childOptions['lot_managed'] === false) {
+                        continue;
+                    }
+
                     $materialItems[] = [
                         'item' => $childItem,
                         'bom_qty' => $bomQty,
@@ -3232,11 +3244,16 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
         $materials = [];
         $rank = 1;
 
-        foreach ($materialItems as $matInfo) {
+        foreach ($materialItems as $bomIdx => $matInfo) {
             $materialItem = $matInfo['item'];
             $alreadyInputted = (float) ($inputtedQties[$materialItem->id] ?? 0);
             $remainingRequired = max(0, $matInfo['required_qty'] - $alreadyInputted);
 
+            // BOM 엔트리별 고유 그룹키 (같은 item_id라도 category+partType이 다르면 별도 그룹)
+            $bomGroupKey = $materialItem->id
+                .'_'.($matInfo['category'] ?? '')
+                .'_'.($matInfo['part_type'] ?? '');
+
             $stock = \App\Models\Tenants\Stock::where('tenant_id', $tenantId)
                 ->where('item_id', $materialItem->id)
                 ->first();
@@ -3256,6 +3273,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     $materials[] = [
                         'stock_lot_id' => $lot->id,
                         'item_id' => $materialItem->id,
+                        'bom_group_key' => $bomGroupKey,
                         'lot_no' => $lot->lot_no,
                         'material_code' => $materialItem->code,
                         'material_name' => $materialItem->name,
@@ -3282,6 +3300,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                 $materials[] = [
                     'stock_lot_id' => null,
                     'item_id' => $materialItem->id,
+                    'bom_group_key' => $bomGroupKey,
                     'lot_no' => null,
                     'material_code' => $materialItem->code,
                     'material_name' => $materialItem->name,

From 851862143237b493315b104320075e6efe9af92d Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 4 Mar 2026 10:13:16 +0900
Subject: [PATCH 057/166] =?UTF-8?q?feat:=20[shipment]=20=EB=B0=B0=EC=B0=A8?=
 =?UTF-8?q?=EC=A0=95=EB=B3=B4=20=EB=8B=A4=EC=A4=91=20=ED=96=89=20=EC=8B=9C?=
 =?UTF-8?q?=EC=8A=A4=ED=85=9C=20=E2=80=94=20shipment=5Fvehicle=5Fdispatche?=
 =?UTF-8?q?s=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 신규 마이그레이션: shipment_vehicle_dispatches 테이블 (seq, logistics_company, arrival_datetime, tonnage, vehicle_no, driver_contact, remarks)
- 신규 모델: ShipmentVehicleDispatch (ShipmentItem 패턴 복제)
- Shipment 모델: vehicleDispatches() HasMany 관계 추가
- ShipmentService: syncDispatches() 추가, store/update/delete/show/index에서 연동
- FormRequest: Store/Update에 vehicle_dispatches 배열 검증 규칙 추가
- delivery_method 검증에 확장 옵션 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Shipment/ShipmentStoreRequest.php         | 12 ++++-
 .../Shipment/ShipmentUpdateRequest.php        | 12 ++++-
 app/Models/Tenants/Shipment.php               |  8 +++
 .../Tenants/ShipmentVehicleDispatch.php       | 50 +++++++++++++++++++
 app/Services/ShipmentService.php              | 49 ++++++++++++++++--
 ...eate_shipment_vehicle_dispatches_table.php | 43 ++++++++++++++++
 6 files changed, 168 insertions(+), 6 deletions(-)
 create mode 100644 app/Models/Tenants/ShipmentVehicleDispatch.php
 create mode 100644 database/migrations/2026_03_04_100000_create_shipment_vehicle_dispatches_table.php

diff --git a/app/Http/Requests/Shipment/ShipmentStoreRequest.php b/app/Http/Requests/Shipment/ShipmentStoreRequest.php
index a00fbc7..c384e41 100644
--- a/app/Http/Requests/Shipment/ShipmentStoreRequest.php
+++ b/app/Http/Requests/Shipment/ShipmentStoreRequest.php
@@ -21,7 +21,7 @@ public function rules(): array
             'scheduled_date' => 'required|date',
             'status' => 'nullable|in:scheduled,ready,shipping,completed',
             'priority' => 'nullable|in:urgent,normal,low',
-            'delivery_method' => 'nullable|in:pickup,direct,logistics',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -55,6 +55,16 @@ public function rules(): array
             // 기타
             'remarks' => 'nullable|string',
 
+            // 배차정보
+            'vehicle_dispatches' => 'nullable|array',
+            'vehicle_dispatches.*.seq' => 'nullable|integer|min:1',
+            'vehicle_dispatches.*.logistics_company' => 'nullable|string|max:100',
+            'vehicle_dispatches.*.arrival_datetime' => 'nullable|date',
+            'vehicle_dispatches.*.tonnage' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.vehicle_no' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.driver_contact' => 'nullable|string|max:50',
+            'vehicle_dispatches.*.remarks' => 'nullable|string',
+
             // 출하 품목
             'items' => 'nullable|array',
             'items.*.seq' => 'nullable|integer|min:1',
diff --git a/app/Http/Requests/Shipment/ShipmentUpdateRequest.php b/app/Http/Requests/Shipment/ShipmentUpdateRequest.php
index f86c4a2..43b4b14 100644
--- a/app/Http/Requests/Shipment/ShipmentUpdateRequest.php
+++ b/app/Http/Requests/Shipment/ShipmentUpdateRequest.php
@@ -19,7 +19,7 @@ public function rules(): array
             'order_id' => 'nullable|integer|exists:orders,id',
             'scheduled_date' => 'nullable|date',
             'priority' => 'nullable|in:urgent,normal,low',
-            'delivery_method' => 'nullable|in:pickup,direct,logistics',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -53,6 +53,16 @@ public function rules(): array
             // 기타
             'remarks' => 'nullable|string',
 
+            // 배차정보
+            'vehicle_dispatches' => 'nullable|array',
+            'vehicle_dispatches.*.seq' => 'nullable|integer|min:1',
+            'vehicle_dispatches.*.logistics_company' => 'nullable|string|max:100',
+            'vehicle_dispatches.*.arrival_datetime' => 'nullable|date',
+            'vehicle_dispatches.*.tonnage' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.vehicle_no' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.driver_contact' => 'nullable|string|max:50',
+            'vehicle_dispatches.*.remarks' => 'nullable|string',
+
             // 출하 품목
             'items' => 'nullable|array',
             'items.*.seq' => 'nullable|integer|min:1',
diff --git a/app/Models/Tenants/Shipment.php b/app/Models/Tenants/Shipment.php
index a02db8c..df96ff5 100644
--- a/app/Models/Tenants/Shipment.php
+++ b/app/Models/Tenants/Shipment.php
@@ -134,6 +134,14 @@ public function items(): HasMany
         return $this->hasMany(ShipmentItem::class)->orderBy('seq');
     }
 
+    /**
+     * 배차정보 관계
+     */
+    public function vehicleDispatches(): HasMany
+    {
+        return $this->hasMany(ShipmentVehicleDispatch::class)->orderBy('seq');
+    }
+
     /**
      * 거래처 관계
      */
diff --git a/app/Models/Tenants/ShipmentVehicleDispatch.php b/app/Models/Tenants/ShipmentVehicleDispatch.php
new file mode 100644
index 0000000..7db88a0
--- /dev/null
+++ b/app/Models/Tenants/ShipmentVehicleDispatch.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ShipmentVehicleDispatch extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'shipment_id',
+        'seq',
+        'logistics_company',
+        'arrival_datetime',
+        'tonnage',
+        'vehicle_no',
+        'driver_contact',
+        'remarks',
+    ];
+
+    protected $casts = [
+        'seq' => 'integer',
+        'shipment_id' => 'integer',
+        'arrival_datetime' => 'datetime',
+    ];
+
+    /**
+     * 출하 관계
+     */
+    public function shipment(): BelongsTo
+    {
+        return $this->belongsTo(Shipment::class);
+    }
+
+    /**
+     * 다음 순번 가져오기
+     */
+    public static function getNextSeq(int $shipmentId): int
+    {
+        $maxSeq = static::where('shipment_id', $shipmentId)->max('seq');
+
+        return ($maxSeq ?? 0) + 1;
+    }
+}
diff --git a/app/Services/ShipmentService.php b/app/Services/ShipmentService.php
index 109b45d..8d42603 100644
--- a/app/Services/ShipmentService.php
+++ b/app/Services/ShipmentService.php
@@ -5,6 +5,7 @@
 use App\Models\Orders\Order;
 use App\Models\Tenants\Shipment;
 use App\Models\Tenants\ShipmentItem;
+use App\Models\Tenants\ShipmentVehicleDispatch;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 
@@ -19,7 +20,7 @@ public function index(array $params): LengthAwarePaginator
 
         $query = Shipment::query()
             ->where('tenant_id', $tenantId)
-            ->with(['items', 'order.client', 'order.writer', 'workOrder']);
+            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder']);
 
         // 검색어 필터
         if (! empty($params['search'])) {
@@ -164,6 +165,7 @@ public function show(int $id): Shipment
                 'items' => function ($query) {
                     $query->orderBy('seq');
                 },
+                'vehicleDispatches',
                 'order.client',
                 'order.writer',
                 'workOrder',
@@ -228,7 +230,12 @@ public function store(array $data): Shipment
                 $this->syncItems($shipment, $data['items'], $tenantId);
             }
 
-            return $shipment->load('items');
+            // 배차정보 추가
+            if (! empty($data['vehicle_dispatches'])) {
+                $this->syncDispatches($shipment, $data['vehicle_dispatches'], $tenantId);
+            }
+
+            return $shipment->load(['items', 'vehicleDispatches']);
         });
     }
 
@@ -283,7 +290,12 @@ public function update(int $id, array $data): Shipment
                 $this->syncItems($shipment, $data['items'], $tenantId);
             }
 
-            return $shipment->load('items');
+            // 배차정보 동기화
+            if (isset($data['vehicle_dispatches'])) {
+                $this->syncDispatches($shipment, $data['vehicle_dispatches'], $tenantId);
+            }
+
+            return $shipment->load(['items', 'vehicleDispatches']);
         });
     }
 
@@ -340,7 +352,7 @@ public function updateStatus(int $id, string $status, ?array $additionalData = n
         // 연결된 수주(Order) 상태 동기화
         $this->syncOrderStatus($shipment, $tenantId);
 
-        return $shipment->load('items');
+        return $shipment->load(['items', 'vehicleDispatches']);
     }
 
     /**
@@ -439,6 +451,9 @@ public function delete(int $id): bool
             // 품목 삭제
             $shipment->items()->delete();
 
+            // 배차정보 삭제
+            $shipment->vehicleDispatches()->delete();
+
             // 출하 삭제
             $shipment->update(['deleted_by' => $userId]);
             $shipment->delete();
@@ -477,6 +492,32 @@ protected function syncItems(Shipment $shipment, array $items, int $tenantId): v
         }
     }
 
+    /**
+     * 배차정보 동기화
+     */
+    protected function syncDispatches(Shipment $shipment, array $dispatches, int $tenantId): void
+    {
+        // 기존 배차정보 삭제
+        $shipment->vehicleDispatches()->forceDelete();
+
+        // 새 배차정보 생성
+        $seq = 1;
+        foreach ($dispatches as $dispatch) {
+            ShipmentVehicleDispatch::create([
+                'tenant_id' => $tenantId,
+                'shipment_id' => $shipment->id,
+                'seq' => $dispatch['seq'] ?? $seq,
+                'logistics_company' => $dispatch['logistics_company'] ?? null,
+                'arrival_datetime' => $dispatch['arrival_datetime'] ?? null,
+                'tonnage' => $dispatch['tonnage'] ?? null,
+                'vehicle_no' => $dispatch['vehicle_no'] ?? null,
+                'driver_contact' => $dispatch['driver_contact'] ?? null,
+                'remarks' => $dispatch['remarks'] ?? null,
+            ]);
+            $seq++;
+        }
+    }
+
     /**
      * LOT 옵션 조회 (출고 가능한 LOT 목록)
      */
diff --git a/database/migrations/2026_03_04_100000_create_shipment_vehicle_dispatches_table.php b/database/migrations/2026_03_04_100000_create_shipment_vehicle_dispatches_table.php
new file mode 100644
index 0000000..e1393b2
--- /dev/null
+++ b/database/migrations/2026_03_04_100000_create_shipment_vehicle_dispatches_table.php
@@ -0,0 +1,43 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('shipment_vehicle_dispatches', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->comment('테넌트 ID');
+            $table->foreignId('shipment_id')->comment('출하 ID');
+            $table->integer('seq')->default(1)->comment('순번');
+            $table->string('logistics_company', 100)->nullable()->comment('물류사');
+            $table->datetime('arrival_datetime')->nullable()->comment('도착일시');
+            $table->string('tonnage', 20)->nullable()->comment('톤수');
+            $table->string('vehicle_no', 20)->nullable()->comment('차량번호');
+            $table->string('driver_contact', 50)->nullable()->comment('운전자 연락처');
+            $table->text('remarks')->nullable()->comment('비고');
+            $table->timestamps();
+            $table->softDeletes();
+
+            // 인덱스
+            $table->index(['shipment_id', 'seq']);
+
+            // 외래키
+            $table->foreign('shipment_id')->references('id')->on('shipments')->onDelete('cascade');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('shipment_vehicle_dispatches');
+    }
+};

From 5ee97c2d74e99ce5c5edc0c2936fa9e77f22db65 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 4 Mar 2026 10:36:38 +0900
Subject: [PATCH 058/166] =?UTF-8?q?fix:=20[production]=20=EC=9E=90?=
 =?UTF-8?q?=EC=9E=AC=ED=88=AC=EC=9E=85=20bom=5Fgroup=5Fkey=20=EA=B0=9C?=
 =?UTF-8?q?=EB=B3=84=20=EC=A0=80=EC=9E=A5=20=E2=80=94=20=EB=8F=99=EC=9D=BC?=
 =?UTF-8?q?=20=EC=9E=90=EC=9E=AC=20=EB=8B=A4=EC=A4=91=20BOM=20=EA=B7=B8?=
 =?UTF-8?q?=EB=A3=B9=20=EC=A7=80=EC=9B=90?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- bom_group_key 컬럼 추가 마이그레이션 (work_order_material_inputs)
- WorkOrderMaterialInput 모델 fillable에 bom_group_key 추가
- MaterialInputForItemRequest에 bom_group_key 검증 + replace 옵션 추가
- WorkOrderService.getMaterialsForItem: stock_lot_id+bom_group_key 복합키 기투입 조회 (하위호환)
- WorkOrderService.registerMaterialInputForItem: bom_group_key 저장 + replace 모드 (기존 삭제→재등록)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../WorkOrder/MaterialInputForItemRequest.php |  2 +
 .../Production/WorkOrderMaterialInput.php     |  1 +
 app/Services/WorkOrderService.php             | 52 ++++++++++++++++++-
 ...roup_key_to_work_order_material_inputs.php | 26 ++++++++++
 4 files changed, 79 insertions(+), 2 deletions(-)
 create mode 100644 database/migrations/2026_03_04_100000_add_bom_group_key_to_work_order_material_inputs.php

diff --git a/app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php b/app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php
index d1c7a5f..1af761e 100644
--- a/app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php
+++ b/app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php
@@ -17,6 +17,8 @@ public function rules(): array
             'inputs' => 'required|array|min:1',
             'inputs.*.stock_lot_id' => 'required|integer',
             'inputs.*.qty' => 'required|numeric|gt:0',
+            'inputs.*.bom_group_key' => 'sometimes|nullable|string|max:100',
+            'replace' => 'sometimes|boolean',
         ];
     }
 
diff --git a/app/Models/Production/WorkOrderMaterialInput.php b/app/Models/Production/WorkOrderMaterialInput.php
index c921d34..92fe21f 100644
--- a/app/Models/Production/WorkOrderMaterialInput.php
+++ b/app/Models/Production/WorkOrderMaterialInput.php
@@ -27,6 +27,7 @@ class WorkOrderMaterialInput extends Model
         'work_order_item_id',
         'stock_lot_id',
         'item_id',
+        'bom_group_key',
         'qty',
         'input_by',
         'input_at',
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index bb5c5f9..e5d8601 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -3240,6 +3240,30 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
             ->groupBy('item_id')
             ->pluck('total_qty', 'item_id');
 
+        // LOT별 기투입 수량 조회 (stock_lot_id + bom_group_key별 SUM)
+        $lotInputtedRaw = WorkOrderMaterialInput::where('tenant_id', $tenantId)
+            ->where('work_order_id', $workOrderId)
+            ->where('work_order_item_id', $itemId)
+            ->whereNotNull('stock_lot_id')
+            ->selectRaw('stock_lot_id, bom_group_key, SUM(qty) as total_qty')
+            ->groupBy('stock_lot_id', 'bom_group_key')
+            ->get();
+
+        // bom_group_key 포함 복합키 매핑 + stock_lot_id 단순 매핑 (하위호환)
+        $lotInputtedByGroup = [];
+        $lotInputtedByLot = [];
+        foreach ($lotInputtedRaw as $row) {
+            $lotId = $row->stock_lot_id;
+            $groupKey = $row->bom_group_key;
+            $qty = (float) $row->total_qty;
+
+            if ($groupKey) {
+                $compositeKey = $lotId.'_'.$groupKey;
+                $lotInputtedByGroup[$compositeKey] = ($lotInputtedByGroup[$compositeKey] ?? 0) + $qty;
+            }
+            $lotInputtedByLot[$lotId] = ($lotInputtedByLot[$lotId] ?? 0) + $qty;
+        }
+
         // 자재별 LOT 조회
         $materials = [];
         $rank = 1;
@@ -3283,6 +3307,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                         'required_qty' => $matInfo['required_qty'],
                         'already_inputted' => $alreadyInputted,
                         'remaining_required_qty' => $remainingRequired,
+                        'lot_inputted_qty' => (float) ($lotInputtedByGroup[$lot->id.'_'.$bomGroupKey] ?? $lotInputtedByLot[$lot->id] ?? 0),
                         'lot_qty' => (float) $lot->qty,
                         'lot_available_qty' => (float) $lot->available_qty,
                         'lot_reserved_qty' => (float) $lot->reserved_qty,
@@ -3310,6 +3335,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     'required_qty' => $matInfo['required_qty'],
                     'already_inputted' => $alreadyInputted,
                     'remaining_required_qty' => $remainingRequired,
+                    'lot_inputted_qty' => 0,
                     'lot_qty' => 0,
                     'lot_available_qty' => 0,
                     'lot_reserved_qty' => 0,
@@ -3328,8 +3354,10 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
 
     /**
      * 개소별 자재 투입 등록
+     *
+     * @param  bool  $replace  true면 기존 투입 이력을 삭제(재고 복원) 후 새로 등록
      */
-    public function registerMaterialInputForItem(int $workOrderId, int $itemId, array $inputs): array
+    public function registerMaterialInputForItem(int $workOrderId, int $itemId, array $inputs, bool $replace = false): array
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
@@ -3347,13 +3375,32 @@ public function registerMaterialInputForItem(int $workOrderId, int $itemId, arra
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
-        return DB::transaction(function () use ($inputs, $tenantId, $userId, $workOrderId, $itemId) {
+        return DB::transaction(function () use ($inputs, $tenantId, $userId, $workOrderId, $itemId, $replace) {
             $stockService = app(StockService::class);
             $inputResults = [];
 
+            // replace 모드: 기존 투입 이력 삭제 + 재고 복원
+            if ($replace) {
+                $existingInputs = WorkOrderMaterialInput::where('tenant_id', $tenantId)
+                    ->where('work_order_id', $workOrderId)
+                    ->where('work_order_item_id', $itemId)
+                    ->get();
+
+                foreach ($existingInputs as $existing) {
+                    $stockService->increaseToLot(
+                        stockLotId: $existing->stock_lot_id,
+                        qty: (float) $existing->qty,
+                        reason: 'work_order_input_replace',
+                        referenceId: $workOrderId
+                    );
+                    $existing->delete();
+                }
+            }
+
             foreach ($inputs as $input) {
                 $stockLotId = $input['stock_lot_id'] ?? null;
                 $qty = (float) ($input['qty'] ?? 0);
+                $bomGroupKey = $input['bom_group_key'] ?? null;
 
                 if (! $stockLotId || $qty <= 0) {
                     continue;
@@ -3378,6 +3425,7 @@ public function registerMaterialInputForItem(int $workOrderId, int $itemId, arra
                     'work_order_item_id' => $itemId,
                     'stock_lot_id' => $stockLotId,
                     'item_id' => $lotItemId ?? 0,
+                    'bom_group_key' => $bomGroupKey,
                     'qty' => $qty,
                     'input_by' => $userId,
                     'input_at' => now(),
diff --git a/database/migrations/2026_03_04_100000_add_bom_group_key_to_work_order_material_inputs.php b/database/migrations/2026_03_04_100000_add_bom_group_key_to_work_order_material_inputs.php
new file mode 100644
index 0000000..8c451c1
--- /dev/null
+++ b/database/migrations/2026_03_04_100000_add_bom_group_key_to_work_order_material_inputs.php
@@ -0,0 +1,26 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('work_order_material_inputs', function (Blueprint $table) {
+            $table->string('bom_group_key')->nullable()->after('item_id')
+                ->comment('BOM 그룹키 (같은 item_id의 다른 용도 구분, ex: itemId_category_partType)');
+
+            $table->index(['work_order_item_id', 'bom_group_key'], 'idx_womi_item_bomgroup');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('work_order_material_inputs', function (Blueprint $table) {
+            $table->dropIndex('idx_womi_item_bomgroup');
+            $table->dropColumn('bom_group_key');
+        });
+    }
+};

From 897511cb5582a729727c13c3a5f5dac9179b0d02 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 4 Mar 2026 23:28:03 +0900
Subject: [PATCH 059/166] =?UTF-8?q?fix:=20[production]=20=EC=A0=88?=
 =?UTF-8?q?=EA=B3=A1=20=EA=B2=80=EC=82=AC=20=EB=8D=B0=EC=9D=B4=ED=84=B0=20?=
 =?UTF-8?q?=EC=A0=84=EC=B2=B4=20item=20=EB=B3=B5=EC=A0=9C=20+=20bending=20?=
 =?UTF-8?q?EAV=20=EB=B3=80=ED=99=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- storeItemInspection: bending/bending_wip 시 동일 작업지시 모든 item에 복제 저장
- transformBendingProductsToRecords: products 배열 → bending EAV 레코드 변환
- getMaterialInputLots: 품목코드별 그룹핑으로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/WorkOrderService.php | 127 +++++++++++++++++++++++++++---
 1 file changed, 117 insertions(+), 10 deletions(-)

diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index e5d8601..e35f357 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -1837,25 +1837,25 @@ public function getMaterialInputLots(int $workOrderId): array
             ->orderBy('created_at')
             ->get(['id', 'lot_no', 'item_code', 'item_name', 'qty', 'stock_lot_id', 'created_at']);
 
-        // LOT 번호별 그룹핑 (동일 LOT에서 여러번 투입 가능)
-        $lotMap = [];
+        // 품목코드별 그룹핑 (작업일지에서 item_code → lot_no 매핑에 사용)
+        $itemMap = [];
         foreach ($transactions as $tx) {
-            $lotNo = $tx->lot_no;
-            if (! isset($lotMap[$lotNo])) {
-                $lotMap[$lotNo] = [
-                    'lot_no' => $lotNo,
-                    'item_code' => $tx->item_code,
+            $itemCode = $tx->item_code;
+            if (! isset($itemMap[$itemCode])) {
+                $itemMap[$itemCode] = [
+                    'item_code' => $itemCode,
+                    'lot_no' => $tx->lot_no,
                     'item_name' => $tx->item_name,
                     'total_qty' => 0,
                     'input_count' => 0,
                     'first_input_at' => $tx->created_at,
                 ];
             }
-            $lotMap[$lotNo]['total_qty'] += abs((float) $tx->qty);
-            $lotMap[$lotNo]['input_count']++;
+            $itemMap[$itemCode]['total_qty'] += abs((float) $tx->qty);
+            $itemMap[$itemCode]['input_count']++;
         }
 
-        return array_values($lotMap);
+        return array_values($itemMap);
     }
 
     // ──────────────────────────────────────────────────────────────
@@ -1890,6 +1890,16 @@ public function storeItemInspection(int $workOrderId, int $itemId, array $data):
         $item->setInspectionData($inspectionData);
         $item->save();
 
+        // 절곡 공정: 수주 단위 검사 → 동일 작업지시의 모든 item에 검사 데이터 복제
+        $processType = $data['process_type'] ?? '';
+        if (in_array($processType, ['bending', 'bending_wip'])) {
+            $otherItems = $workOrder->items()->where('id', '!=', $itemId)->get();
+            foreach ($otherItems as $otherItem) {
+                $otherItem->setInspectionData($inspectionData);
+                $otherItem->save();
+            }
+        }
+
         // 감사 로그
         $this->auditLogger->log(
             $tenantId,
@@ -2492,10 +2502,107 @@ private function transformInspectionDataToDocumentRecords(array $rawItems, int $
             ], $rawItems);
         }
 
+        // 절곡 products 배열 감지 → bending 전용 EAV 레코드 생성
+        $productsItem = collect($rawItems)->first(fn ($item) => isset($item['products']) && is_array($item['products']));
+        if ($productsItem) {
+            return $this->transformBendingProductsToRecords($productsItem, $templateId);
+        }
+
         // 레거시 형식: templateValues/values 기반 → 정규화 변환
         return $this->normalizeOldFormatRecords($rawItems, $templateId);
     }
 
+    /**
+     * 절곡 products 배열 → bending 전용 EAV 레코드 변환
+     *
+     * InspectionInputModal이 저장하는 products 형식:
+     * [{ id, bendingStatus: '양호'|'불량', lengthMeasured, widthMeasured, gapPoints: [{point, designValue, measured}] }]
+     *
+     * 프론트엔드 TemplateInspectionContent가 기대하는 EAV field_key 형식:
+     * b{productIdx}_ok / b{productIdx}_ng, b{productIdx}_n1, b{productIdx}_p{pointIdx}_n1
+     */
+    private function transformBendingProductsToRecords(array $item, int $templateId): array
+    {
+        $template = DocumentTemplate::with(['columns'])->find($templateId);
+        if (! $template) {
+            return [];
+        }
+
+        // 컬럼 식별 (column_type + sort_order 기반)
+        $checkCol = $template->columns->firstWhere('column_type', 'check');
+        $complexCols = $template->columns->where('column_type', 'complex')->sortBy('sort_order')->values();
+        // complex 컬럼 순서: 길이(0), 너비(1), 간격(2)
+        $lengthCol = $complexCols->get(0);
+        $widthCol = $complexCols->get(1);
+        $gapCol = $complexCols->get(2);
+
+        $records = [];
+        $products = $item['products'];
+
+        foreach ($products as $productIdx => $product) {
+            // 절곡상태 → check column
+            if ($checkCol) {
+                if (($product['bendingStatus'] ?? null) === '양호') {
+                    $records[] = [
+                        'section_id' => null, 'column_id' => $checkCol->id,
+                        'row_index' => $productIdx, 'field_key' => "b{$productIdx}_ok", 'field_value' => 'OK',
+                    ];
+                } elseif (($product['bendingStatus'] ?? null) === '불량') {
+                    $records[] = [
+                        'section_id' => null, 'column_id' => $checkCol->id,
+                        'row_index' => $productIdx, 'field_key' => "b{$productIdx}_ng", 'field_value' => 'NG',
+                    ];
+                }
+            }
+
+            // 길이 → first complex column
+            if ($lengthCol && ! empty($product['lengthMeasured'])) {
+                $records[] = [
+                    'section_id' => null, 'column_id' => $lengthCol->id,
+                    'row_index' => $productIdx, 'field_key' => "b{$productIdx}_n1", 'field_value' => (string) $product['lengthMeasured'],
+                ];
+            }
+
+            // 너비 → second complex column
+            if ($widthCol && ! empty($product['widthMeasured'])) {
+                $records[] = [
+                    'section_id' => null, 'column_id' => $widthCol->id,
+                    'row_index' => $productIdx, 'field_key' => "b{$productIdx}_n1", 'field_value' => (string) $product['widthMeasured'],
+                ];
+            }
+
+            // 간격 포인트 → third complex column (gap)
+            if ($gapCol && ! empty($product['gapPoints'])) {
+                foreach ($product['gapPoints'] as $pointIdx => $gp) {
+                    if (! empty($gp['measured'])) {
+                        $records[] = [
+                            'section_id' => null, 'column_id' => $gapCol->id,
+                            'row_index' => $productIdx, 'field_key' => "b{$productIdx}_p{$pointIdx}_n1", 'field_value' => (string) $gp['measured'],
+                        ];
+                    }
+                }
+            }
+        }
+
+        // 전체 판정
+        if (isset($item['judgment'])) {
+            $records[] = [
+                'section_id' => null, 'column_id' => null,
+                'row_index' => 0, 'field_key' => 'overall_result', 'field_value' => (string) $item['judgment'],
+            ];
+        }
+
+        // 부적합 내용
+        if (! empty($item['nonConformingContent'])) {
+            $records[] = [
+                'section_id' => null, 'column_id' => null,
+                'row_index' => 0, 'field_key' => 'remark', 'field_value' => (string) $item['nonConformingContent'],
+            ];
+        }
+
+        return $records;
+    }
+
     /**
      * 레거시 형식(section_X_item_Y 키)을 정규화 레코드로 변환
      */

From 1a8bb461375a07b38bbde0009aa6da1a8dd1681e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 4 Mar 2026 23:31:04 +0900
Subject: [PATCH 060/166] =?UTF-8?q?feat:=20[outbound]=20=EB=B0=B0=EC=B0=A8?=
 =?UTF-8?q?=EC=B0=A8=EB=9F=89=20=EA=B4=80=EB=A6=AC=20API=20=E2=80=94=20CRU?=
 =?UTF-8?q?D=20+=20options=20JSON=20=EC=A0=95=EC=B1=85?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- VehicleDispatchService: index(검색/필터/페이지네이션), stats(선불/착불/합계), show, update
- VehicleDispatchController + VehicleDispatchUpdateRequest
- options JSON 컬럼 추가 (dispatch_no, status, freight_cost_type, supply_amount, vat, total_amount, writer)
- ShipmentService.syncDispatches에 options 필드 지원 추가
- inventory.php에 vehicle-dispatches 라우트 4개 등록

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/VehicleDispatchController.php      |  74 +++++++++
 .../VehicleDispatchUpdateRequest.php          |  30 ++++
 .../Tenants/ShipmentVehicleDispatch.php       |   2 +
 app/Services/ShipmentService.php              |   1 +
 app/Services/VehicleDispatchService.php       | 140 ++++++++++++++++++
 ...s_to_shipment_vehicle_dispatches_table.php |  23 +++
 routes/api/v1/inventory.php                   |   9 ++
 7 files changed, 279 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/VehicleDispatchController.php
 create mode 100644 app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php
 create mode 100644 app/Services/VehicleDispatchService.php
 create mode 100644 database/migrations/2026_03_04_150000_add_options_to_shipment_vehicle_dispatches_table.php

diff --git a/app/Http/Controllers/Api/V1/VehicleDispatchController.php b/app/Http/Controllers/Api/V1/VehicleDispatchController.php
new file mode 100644
index 0000000..01e1337
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/VehicleDispatchController.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\VehicleDispatch\VehicleDispatchUpdateRequest;
+use App\Services\VehicleDispatchService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class VehicleDispatchController extends Controller
+{
+    public function __construct(
+        private readonly VehicleDispatchService $service
+    ) {}
+
+    /**
+     * 배차차량 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $params = $request->only([
+            'search',
+            'status',
+            'start_date',
+            'end_date',
+            'per_page',
+            'page',
+        ]);
+
+        $dispatches = $this->service->index($params);
+
+        return ApiResponse::success($dispatches, __('message.fetched'));
+    }
+
+    /**
+     * 배차차량 통계 조회
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->service->stats();
+
+        return ApiResponse::success($stats, __('message.fetched'));
+    }
+
+    /**
+     * 배차차량 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        try {
+            $dispatch = $this->service->show($id);
+
+            return ApiResponse::success($dispatch, __('message.fetched'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.not_found'), 404);
+        }
+    }
+
+    /**
+     * 배차차량 수정
+     */
+    public function update(VehicleDispatchUpdateRequest $request, int $id): JsonResponse
+    {
+        try {
+            $dispatch = $this->service->update($id, $request->validated());
+
+            return ApiResponse::success($dispatch, __('message.updated'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.not_found'), 404);
+        }
+    }
+}
diff --git a/app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php b/app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php
new file mode 100644
index 0000000..9dba8f9
--- /dev/null
+++ b/app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Requests\VehicleDispatch;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class VehicleDispatchUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'freight_cost_type' => 'nullable|in:prepaid,collect',
+            'logistics_company' => 'nullable|string|max:100',
+            'arrival_datetime' => 'nullable|date',
+            'tonnage' => 'nullable|string|max:20',
+            'vehicle_no' => 'nullable|string|max:20',
+            'driver_contact' => 'nullable|string|max:50',
+            'remarks' => 'nullable|string',
+            'supply_amount' => 'nullable|numeric|min:0',
+            'vat' => 'nullable|numeric|min:0',
+            'total_amount' => 'nullable|numeric|min:0',
+            'status' => 'nullable|in:draft,completed',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/ShipmentVehicleDispatch.php b/app/Models/Tenants/ShipmentVehicleDispatch.php
index 7db88a0..50eb385 100644
--- a/app/Models/Tenants/ShipmentVehicleDispatch.php
+++ b/app/Models/Tenants/ShipmentVehicleDispatch.php
@@ -22,12 +22,14 @@ class ShipmentVehicleDispatch extends Model
         'vehicle_no',
         'driver_contact',
         'remarks',
+        'options',
     ];
 
     protected $casts = [
         'seq' => 'integer',
         'shipment_id' => 'integer',
         'arrival_datetime' => 'datetime',
+        'options' => 'array',
     ];
 
     /**
diff --git a/app/Services/ShipmentService.php b/app/Services/ShipmentService.php
index 8d42603..df8b35a 100644
--- a/app/Services/ShipmentService.php
+++ b/app/Services/ShipmentService.php
@@ -513,6 +513,7 @@ protected function syncDispatches(Shipment $shipment, array $dispatches, int $te
                 'vehicle_no' => $dispatch['vehicle_no'] ?? null,
                 'driver_contact' => $dispatch['driver_contact'] ?? null,
                 'remarks' => $dispatch['remarks'] ?? null,
+                'options' => $dispatch['options'] ?? null,
             ]);
             $seq++;
         }
diff --git a/app/Services/VehicleDispatchService.php b/app/Services/VehicleDispatchService.php
new file mode 100644
index 0000000..cfae5fb
--- /dev/null
+++ b/app/Services/VehicleDispatchService.php
@@ -0,0 +1,140 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\ShipmentVehicleDispatch;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+
+class VehicleDispatchService extends Service
+{
+    /**
+     * 배차차량 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->with('shipment');
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('vehicle_no', 'like', "%{$search}%")
+                    ->orWhere('options->dispatch_no', 'like', "%{$search}%")
+                    ->orWhereHas('shipment', function ($q3) use ($search) {
+                        $q3->where('lot_no', 'like', "%{$search}%")
+                            ->orWhere('site_name', 'like', "%{$search}%")
+                            ->orWhere('customer_name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 상태 필터 (options JSON)
+        if (! empty($params['status'])) {
+            $query->where('options->status', $params['status']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('arrival_datetime', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('arrival_datetime', '<=', $params['end_date'].' 23:59:59');
+        }
+
+        // 정렬
+        $query->orderBy('id', 'desc');
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 배차차량 통계
+     */
+    public function stats(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $all = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->get();
+
+        $prepaid = 0;
+        $collect = 0;
+        $total = 0;
+
+        foreach ($all as $dispatch) {
+            $opts = $dispatch->options ?? [];
+            $amount = (float) ($opts['total_amount'] ?? 0);
+            $total += $amount;
+
+            if (($opts['freight_cost_type'] ?? '') === 'prepaid') {
+                $prepaid += $amount;
+            }
+            if (($opts['freight_cost_type'] ?? '') === 'collect') {
+                $collect += $amount;
+            }
+        }
+
+        return [
+            'prepaid_amount' => $prepaid,
+            'collect_amount' => $collect,
+            'total_amount' => $total,
+        ];
+    }
+
+    /**
+     * 배차차량 상세 조회
+     */
+    public function show(int $id): ShipmentVehicleDispatch
+    {
+        $tenantId = $this->tenantId();
+
+        return ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->with('shipment')
+            ->findOrFail($id);
+    }
+
+    /**
+     * 배차차량 수정
+     */
+    public function update(int $id, array $data): ShipmentVehicleDispatch
+    {
+        $tenantId = $this->tenantId();
+
+        $dispatch = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // options에 저장할 필드 분리
+        $optionFields = ['freight_cost_type', 'supply_amount', 'vat', 'total_amount', 'status'];
+        $directFields = ['logistics_company', 'arrival_datetime', 'tonnage', 'vehicle_no', 'driver_contact', 'remarks'];
+
+        // 기존 options 유지하면서 업데이트
+        $options = $dispatch->options ?? [];
+        foreach ($optionFields as $field) {
+            if (array_key_exists($field, $data)) {
+                $options[$field] = $data[$field];
+            }
+        }
+
+        // 직접 컬럼 업데이트
+        $updateData = ['options' => $options];
+        foreach ($directFields as $field) {
+            if (array_key_exists($field, $data)) {
+                $updateData[$field] = $data[$field];
+            }
+        }
+
+        $dispatch->update($updateData);
+
+        return $dispatch->load('shipment');
+    }
+}
diff --git a/database/migrations/2026_03_04_150000_add_options_to_shipment_vehicle_dispatches_table.php b/database/migrations/2026_03_04_150000_add_options_to_shipment_vehicle_dispatches_table.php
new file mode 100644
index 0000000..0bd8b28
--- /dev/null
+++ b/database/migrations/2026_03_04_150000_add_options_to_shipment_vehicle_dispatches_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('shipment_vehicle_dispatches', function (Blueprint $table) {
+            $table->json('options')->nullable()->after('remarks')
+                ->comment('추가 속성 (dispatch_no, status, freight_cost_type, supply_amount, vat, total_amount, writer)');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('shipment_vehicle_dispatches', function (Blueprint $table) {
+            $table->dropColumn('options');
+        });
+    }
+};
diff --git a/routes/api/v1/inventory.php b/routes/api/v1/inventory.php
index 2246754..73b66fd 100644
--- a/routes/api/v1/inventory.php
+++ b/routes/api/v1/inventory.php
@@ -19,6 +19,7 @@
 use App\Http\Controllers\Api\V1\ReceivingController;
 use App\Http\Controllers\Api\V1\ShipmentController;
 use App\Http\Controllers\Api\V1\StockController;
+use App\Http\Controllers\Api\V1\VehicleDispatchController;
 use Illuminate\Support\Facades\Route;
 
 // Items API (품목 관리)
@@ -123,3 +124,11 @@
     Route::patch('/{id}/status', [ShipmentController::class, 'updateStatus'])->whereNumber('id')->name('v1.shipments.status');
     Route::delete('/{id}', [ShipmentController::class, 'destroy'])->whereNumber('id')->name('v1.shipments.destroy');
 });
+
+// Vehicle Dispatch API (배차차량 관리)
+Route::prefix('vehicle-dispatches')->group(function () {
+    Route::get('', [VehicleDispatchController::class, 'index'])->name('v1.vehicle-dispatches.index');
+    Route::get('/stats', [VehicleDispatchController::class, 'stats'])->name('v1.vehicle-dispatches.stats');
+    Route::get('/{id}', [VehicleDispatchController::class, 'show'])->whereNumber('id')->name('v1.vehicle-dispatches.show');
+    Route::put('/{id}', [VehicleDispatchController::class, 'update'])->whereNumber('id')->name('v1.vehicle-dispatches.update');
+});

From ef7d9fae240e55fc2fd7660931aa333e7026e70e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 10:39:51 +0900
Subject: [PATCH 061/166] =?UTF-8?q?fix:=20[production]=20=EC=A0=88?=
 =?UTF-8?q?=EA=B3=A1=20=EA=B2=80=EC=82=AC=20products=20=EB=B0=B0=EC=97=B4?=
 =?UTF-8?q?=20FormRequest=20=EA=B2=80=EC=A6=9D=20=EA=B7=9C=EC=B9=99=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- StoreItemInspectionRequest에 inspection_data.products 검증 규칙 누락으로 validated()에서 제거되던 버그 수정
- products.*.id, bendingStatus, lengthMeasured, widthMeasured, gapPoints 규칙 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Console/Commands/RecordStorageUsage.php            |  2 +-
 .../Requests/WorkOrder/StoreItemInspectionRequest.php  | 10 ++++++++++
 2 files changed, 11 insertions(+), 1 deletion(-)

diff --git a/app/Console/Commands/RecordStorageUsage.php b/app/Console/Commands/RecordStorageUsage.php
index c77f1eb..5e94bec 100644
--- a/app/Console/Commands/RecordStorageUsage.php
+++ b/app/Console/Commands/RecordStorageUsage.php
@@ -29,7 +29,7 @@ class RecordStorageUsage extends Command
      */
     public function handle(): int
     {
-        $tenants = Tenant::active()->get();
+        $tenants = Tenant::where('tenant_st_code', 'active')->get();
 
         $recorded = 0;
         foreach ($tenants as $tenant) {
diff --git a/app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php b/app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php
index b5dba3a..b542fe4 100644
--- a/app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php
+++ b/app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php
@@ -39,6 +39,16 @@ public function rules(): array
             'inspection_data.nonConformingContent' => 'nullable|string|max:1000',
             'inspection_data.templateValues' => 'nullable|array',
             'inspection_data.templateValues.*' => 'nullable',
+            // 절곡 제품별 검사 데이터
+            'inspection_data.products' => 'nullable|array',
+            'inspection_data.products.*.id' => 'required_with:inspection_data.products|string',
+            'inspection_data.products.*.bendingStatus' => ['nullable', Rule::in(['양호', '불량'])],
+            'inspection_data.products.*.lengthMeasured' => 'nullable|string|max:50',
+            'inspection_data.products.*.widthMeasured' => 'nullable|string|max:50',
+            'inspection_data.products.*.gapPoints' => 'nullable|array',
+            'inspection_data.products.*.gapPoints.*.point' => 'nullable|string',
+            'inspection_data.products.*.gapPoints.*.designValue' => 'nullable|string',
+            'inspection_data.products.*.gapPoints.*.measured' => 'nullable|string|max:50',
         ];
     }
 

From cd847e01a0df5793b95832b4710f0af189808177 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:00:53 +0900
Subject: [PATCH 062/166] =?UTF-8?q?feat:=20[approval]=20Document=20?=
 =?UTF-8?q?=E2=86=94=20Approval=20=EB=B8=8C=EB=A6=BF=EC=A7=80=20=EC=97=B0?=
 =?UTF-8?q?=EB=8F=99=20(Phase=204.2)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Approval 모델에 linkable morphTo 관계 추가
- DocumentService: 상신 시 Approval 자동 생성 + approval_steps 변환
- ApprovalService: 승인/반려/회수 시 Document 상태 동기화
- approvals 테이블에 linkable_type, linkable_id 컬럼 마이그레이션

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Models/Tenants/Approval.php               | 11 +++
 app/Services/ApprovalService.php              | 76 +++++++++++++++++-
 app/Services/DocumentService.php              | 79 +++++++++++++++++++
 ...200000_add_linkable_to_approvals_table.php | 32 ++++++++
 4 files changed, 197 insertions(+), 1 deletion(-)
 create mode 100644 database/migrations/2026_02_27_200000_add_linkable_to_approvals_table.php

diff --git a/app/Models/Tenants/Approval.php b/app/Models/Tenants/Approval.php
index 9ecc871..373e14f 100644
--- a/app/Models/Tenants/Approval.php
+++ b/app/Models/Tenants/Approval.php
@@ -8,6 +8,7 @@
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\MorphTo;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
@@ -55,6 +56,8 @@ class Approval extends Model
         'completed_at',
         'current_step',
         'attachments',
+        'linkable_type',
+        'linkable_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -135,6 +138,14 @@ public function referenceSteps(): HasMany
             ->orderBy('step_order');
     }
 
+    /**
+     * 연결 대상 (Document 등)
+     */
+    public function linkable(): MorphTo
+    {
+        return $this->morphTo();
+    }
+
     /**
      * 생성자
      */
diff --git a/app/Services/ApprovalService.php b/app/Services/ApprovalService.php
index 4e4ce2a..46ebf16 100644
--- a/app/Services/ApprovalService.php
+++ b/app/Services/ApprovalService.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Documents\Document;
 use App\Models\Tenants\Approval;
 use App\Models\Tenants\ApprovalForm;
 use App\Models\Tenants\ApprovalLine;
@@ -567,7 +568,7 @@ public function show(int $id): Approval
     {
         $tenantId = $this->tenantId();
 
-        return Approval::query()
+        $approval = Approval::query()
             ->where('tenant_id', $tenantId)
             ->with([
                 'form:id,name,code,category,template',
@@ -579,6 +580,19 @@ public function show(int $id): Approval
                 'steps.approver.tenantProfile.department:id,name',
             ])
             ->findOrFail($id);
+
+        // Document 브릿지: 연결된 문서 데이터 로딩
+        if ($approval->linkable_type === Document::class) {
+            $approval->load([
+                'linkable.template',
+                'linkable.template.approvalLines',
+                'linkable.data',
+                'linkable.approvals.user:id,name',
+                'linkable.attachments',
+            ]);
+        }
+
+        return $approval;
     }
 
     /**
@@ -842,6 +856,9 @@ public function approve(int $id, ?string $comment = null): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화
+            $this->syncToLinkedDocument($approval);
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -895,6 +912,9 @@ public function reject(int $id, string $comment): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화
+            $this->syncToLinkedDocument($approval);
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -934,6 +954,9 @@ public function cancel(int $id): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화 (steps 삭제 전에 실행)
+            $this->syncToLinkedDocument($approval);
+
             // 결재 단계들 삭제
             $approval->steps()->delete();
 
@@ -944,6 +967,57 @@ public function cancel(int $id): Approval
         });
     }
 
+    /**
+     * Approval → Document 브릿지 동기화
+     * 결재 승인/반려/회수 시 연결된 Document의 상태와 결재란을 동기화
+     */
+    private function syncToLinkedDocument(Approval $approval): void
+    {
+        if ($approval->linkable_type !== Document::class) {
+            return;
+        }
+
+        $document = Document::find($approval->linkable_id);
+        if (! $document) {
+            return;
+        }
+
+        // approval_steps → document_approvals 동기화 (승인자 이름/시각 반영)
+        foreach ($approval->steps as $step) {
+            if ($step->status === ApprovalStep::STATUS_PENDING) {
+                continue;
+            }
+
+            $docApproval = $document->approvals()
+                ->where('step', $step->step_order)
+                ->first();
+
+            if ($docApproval) {
+                $docApproval->update([
+                    'status' => strtoupper($step->status),
+                    'acted_at' => $step->acted_at,
+                    'comment' => $step->comment,
+                ]);
+            }
+        }
+
+        // Document 전체 상태 동기화
+        $documentStatus = match ($approval->status) {
+            Approval::STATUS_APPROVED => Document::STATUS_APPROVED,
+            Approval::STATUS_REJECTED => Document::STATUS_REJECTED,
+            Approval::STATUS_CANCELLED => Document::STATUS_CANCELLED,
+            default => Document::STATUS_PENDING,
+        };
+
+        $document->update([
+            'status' => $documentStatus,
+            'completed_at' => in_array($approval->status, [
+                Approval::STATUS_APPROVED,
+                Approval::STATUS_REJECTED,
+            ]) ? now() : null,
+        ]);
+    }
+
     /**
      * 참조 열람 처리
      */
diff --git a/app/Services/DocumentService.php b/app/Services/DocumentService.php
index b4e614c..b939fe9 100644
--- a/app/Services/DocumentService.php
+++ b/app/Services/DocumentService.php
@@ -7,6 +7,10 @@
 use App\Models\Documents\DocumentAttachment;
 use App\Models\Documents\DocumentData;
 use App\Models\Documents\DocumentTemplate;
+use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalForm;
+use App\Models\Tenants\ApprovalLine;
+use App\Models\Tenants\ApprovalStep;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -275,6 +279,9 @@ public function submit(int $id): Document
             $document->updated_by = $userId;
             $document->save();
 
+            // Approval 시스템 브릿지: 결재함(/approval/inbox)에 표시되도록 Approval 자동 생성
+            $this->createApprovalBridge($document);
+
             return $document->fresh([
                 'template:id,name,category',
                 'approvals.user:id,name',
@@ -283,6 +290,78 @@ public function submit(int $id): Document
         });
     }
 
+    /**
+     * Document → Approval 브릿지 생성
+     * Document 상신 시 Approval 레코드를 자동 생성하여 /approval/inbox에 표시
+     */
+    private function createApprovalBridge(Document $document): void
+    {
+        $form = ApprovalForm::where('code', 'document')
+            ->where('tenant_id', $document->tenant_id)
+            ->first();
+
+        if (! $form) {
+            return; // 문서 결재 양식 미등록 시 스킵 (기존 동작 유지)
+        }
+
+        // 기존 브릿지가 있으면 스킵 (재상신 방지)
+        $existingApproval = Approval::where('linkable_type', Document::class)
+            ->where('linkable_id', $document->id)
+            ->whereNotIn('status', [Approval::STATUS_CANCELLED])
+            ->first();
+
+        if ($existingApproval) {
+            return;
+        }
+
+        // 문서번호 생성 (Approval 체계)
+        $today = now()->format('Ymd');
+        $lastNumber = Approval::where('tenant_id', $document->tenant_id)
+            ->where('document_number', 'like', "AP-{$today}-%")
+            ->orderByDesc('document_number')
+            ->value('document_number');
+
+        $seq = 1;
+        if ($lastNumber && preg_match('/AP-\d{8}-(\d{4})/', $lastNumber, $matches)) {
+            $seq = (int) $matches[1] + 1;
+        }
+        $documentNumber = sprintf('AP-%s-%04d', $today, $seq);
+
+        $approval = Approval::create([
+            'tenant_id' => $document->tenant_id,
+            'document_number' => $documentNumber,
+            'form_id' => $form->id,
+            'title' => $document->title,
+            'content' => [
+                'document_id' => $document->id,
+                'template_id' => $document->template_id,
+                'document_no' => $document->document_no,
+            ],
+            'status' => Approval::STATUS_PENDING,
+            'drafter_id' => $document->created_by,
+            'drafted_at' => now(),
+            'current_step' => 1,
+            'linkable_type' => Document::class,
+            'linkable_id' => $document->id,
+            'created_by' => $document->updated_by ?? $document->created_by,
+        ]);
+
+        // document_approvals → approval_steps 변환
+        $docApprovals = $document->approvals()
+            ->orderBy('step')
+            ->get();
+
+        foreach ($docApprovals as $docApproval) {
+            ApprovalStep::create([
+                'approval_id' => $approval->id,
+                'step_order' => $docApproval->step,
+                'step_type' => ApprovalLine::STEP_TYPE_APPROVAL,
+                'approver_id' => $docApproval->user_id,
+                'status' => ApprovalStep::STATUS_PENDING,
+            ]);
+        }
+    }
+
     /**
      * 결재 승인
      */
diff --git a/database/migrations/2026_02_27_200000_add_linkable_to_approvals_table.php b/database/migrations/2026_02_27_200000_add_linkable_to_approvals_table.php
new file mode 100644
index 0000000..32901fb
--- /dev/null
+++ b/database/migrations/2026_02_27_200000_add_linkable_to_approvals_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 결재(approvals) 테이블에 연결 대상(linkable) 컬럼 추가
+     * - Document 시스템과 Approval 시스템을 브릿지하기 위한 다형성 관계
+     */
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->string('linkable_type')->nullable()->after('attachments')->comment('연결 대상 모델 (예: App\\Models\\Documents\\Document)');
+            $table->unsignedBigInteger('linkable_id')->nullable()->after('linkable_type')->comment('연결 대상 ID');
+            $table->index(['linkable_type', 'linkable_id'], 'idx_linkable');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropIndex('idx_linkable');
+            $table->dropColumn(['linkable_type', 'linkable_id']);
+        });
+    }
+};

From 1f7f45ee608575cccbb92d7326fbde467a2fea55 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:01:01 +0900
Subject: [PATCH 063/166] =?UTF-8?q?feat:=20[process]=20=EA=B3=B5=EC=A0=95?=
 =?UTF-8?q?=EB=8B=A8=EA=B3=84=20options=20=EC=BB=AC=EB=9F=BC=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80=20=E2=80=94=20=EA=B2=80=EC=82=AC=20=EC=84=A4=EC=A0=95?=
 =?UTF-8?q?/=EB=B2=94=EC=9C=84=20=EC=A7=80=EC=9B=90?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ProcessStep 모델에 options JSON 컬럼 추가 (fillable, cast)
- Store/UpdateProcessStepRequest에 inspection_setting, inspection_scope 검증 규칙
- process_steps 테이블 마이그레이션

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../ProcessStep/StoreProcessStepRequest.php   | 12 ++++++++++
 .../ProcessStep/UpdateProcessStepRequest.php  | 12 ++++++++++
 app/Models/ProcessStep.php                    |  2 ++
 ...000_add_options_to_process_steps_table.php | 23 +++++++++++++++++++
 4 files changed, 49 insertions(+)
 create mode 100644 database/migrations/2026_03_04_100000_add_options_to_process_steps_table.php

diff --git a/app/Http/Requests/V1/ProcessStep/StoreProcessStepRequest.php b/app/Http/Requests/V1/ProcessStep/StoreProcessStepRequest.php
index 0c29e8d..a5671df 100644
--- a/app/Http/Requests/V1/ProcessStep/StoreProcessStepRequest.php
+++ b/app/Http/Requests/V1/ProcessStep/StoreProcessStepRequest.php
@@ -22,6 +22,12 @@ public function rules(): array
             'connection_type' => ['nullable', 'string', 'max:20'],
             'connection_target' => ['nullable', 'string', 'max:255'],
             'completion_type' => ['nullable', 'string', 'in:click_complete,selection_complete,inspection_complete'],
+            'options' => ['nullable', 'array'],
+            'options.inspection_setting' => ['nullable', 'array'],
+            'options.inspection_scope' => ['nullable', 'array'],
+            'options.inspection_scope.type' => ['nullable', 'string', 'in:all,sampling,group'],
+            'options.inspection_scope.sample_size' => ['nullable', 'integer', 'min:1'],
+            'options.inspection_scope.sample_base' => ['nullable', 'string', 'in:order,lot'],
         ];
     }
 
@@ -36,6 +42,12 @@ public function attributes(): array
             'connection_type' => '연결유형',
             'connection_target' => '연결대상',
             'completion_type' => '완료유형',
+            'options' => '옵션',
+            'options.inspection_setting' => '검사설정',
+            'options.inspection_scope' => '검사범위',
+            'options.inspection_scope.type' => '검사범위 유형',
+            'options.inspection_scope.sample_size' => '샘플 크기',
+            'options.inspection_scope.sample_base' => '샘플 기준',
         ];
     }
 }
diff --git a/app/Http/Requests/V1/ProcessStep/UpdateProcessStepRequest.php b/app/Http/Requests/V1/ProcessStep/UpdateProcessStepRequest.php
index ac81f87..1ff34e3 100644
--- a/app/Http/Requests/V1/ProcessStep/UpdateProcessStepRequest.php
+++ b/app/Http/Requests/V1/ProcessStep/UpdateProcessStepRequest.php
@@ -22,6 +22,12 @@ public function rules(): array
             'connection_type' => ['nullable', 'string', 'max:20'],
             'connection_target' => ['nullable', 'string', 'max:255'],
             'completion_type' => ['nullable', 'string', 'in:click_complete,selection_complete,inspection_complete'],
+            'options' => ['nullable', 'array'],
+            'options.inspection_setting' => ['nullable', 'array'],
+            'options.inspection_scope' => ['nullable', 'array'],
+            'options.inspection_scope.type' => ['nullable', 'string', 'in:all,sampling,group'],
+            'options.inspection_scope.sample_size' => ['nullable', 'integer', 'min:1'],
+            'options.inspection_scope.sample_base' => ['nullable', 'string', 'in:order,lot'],
         ];
     }
 
@@ -36,6 +42,12 @@ public function attributes(): array
             'connection_type' => '연결유형',
             'connection_target' => '연결대상',
             'completion_type' => '완료유형',
+            'options' => '옵션',
+            'options.inspection_setting' => '검사설정',
+            'options.inspection_scope' => '검사범위',
+            'options.inspection_scope.type' => '검사범위 유형',
+            'options.inspection_scope.sample_size' => '샘플 크기',
+            'options.inspection_scope.sample_base' => '샘플 기준',
         ];
     }
 }
diff --git a/app/Models/ProcessStep.php b/app/Models/ProcessStep.php
index 953fda9..ee1543f 100644
--- a/app/Models/ProcessStep.php
+++ b/app/Models/ProcessStep.php
@@ -22,6 +22,7 @@ class ProcessStep extends Model
         'connection_type',
         'connection_target',
         'completion_type',
+        'options',
     ];
 
     protected $casts = [
@@ -30,6 +31,7 @@ class ProcessStep extends Model
         'needs_inspection' => 'boolean',
         'is_active' => 'boolean',
         'sort_order' => 'integer',
+        'options' => 'array',
     ];
 
     /**
diff --git a/database/migrations/2026_03_04_100000_add_options_to_process_steps_table.php b/database/migrations/2026_03_04_100000_add_options_to_process_steps_table.php
new file mode 100644
index 0000000..55ad247
--- /dev/null
+++ b/database/migrations/2026_03_04_100000_add_options_to_process_steps_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('process_steps', function (Blueprint $table) {
+            $table->json('options')->nullable()->after('completion_type')
+                ->comment('검사설정, 검사범위 등 추가 옵션 JSON');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('process_steps', function (Blueprint $table) {
+            $table->dropColumn('options');
+        });
+    }
+};

From d4f21f06d6e134a80049d360e8f952a198ebfaf1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:01:04 +0900
Subject: [PATCH 064/166] =?UTF-8?q?refactor:=20[production]=20=EC=85=94?=
 =?UTF-8?q?=ED=84=B0=EB=B0=95=EC=8A=A4=20prefix=20=E2=80=94=20isStandard?=
 =?UTF-8?q?=20=ED=8C=8C=EB=9D=BC=EB=AF=B8=ED=84=B0=20=EC=A0=9C=EA=B1=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- CF/CL/CP/CB 품목이 모든 길이에 등록되어 boxSize 무관하게 적용
- resolveShutterBoxPrefix()에서 불필요한 isStandard 분기 제거

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/Production/BendingInfoBuilder.php |  7 +++----
 app/Services/Production/PrefixResolver.php     | 10 ++++------
 2 files changed, 7 insertions(+), 10 deletions(-)

diff --git a/app/Services/Production/BendingInfoBuilder.php b/app/Services/Production/BendingInfoBuilder.php
index 37ac551..a35677c 100644
--- a/app/Services/Production/BendingInfoBuilder.php
+++ b/app/Services/Production/BendingInfoBuilder.php
@@ -218,7 +218,6 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
 
         // ─── 3. 셔터박스 세부품목 ───
         if ($boxSize) {
-            $isStandard = $boxSize === '500*380';
             $dist = $this->shutterBoxDistribution($width);
             // 상부덮개(top_cover), 마구리(fin_cover)는 1219mm 기준으로 별도 생성 (아래 256행~)
             $shutterPartTypes = ['front', 'lintel', 'inspection', 'rear_corner'];
@@ -231,7 +230,7 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
                         continue;
                     }
 
-                    $prefix = $resolver->resolveShutterBoxPrefix($partType, $isStandard);
+                    $prefix = $resolver->resolveShutterBoxPrefix($partType);
                     $itemCode = $resolver->buildItemCode($prefix, $length);
                     if (! $itemCode) {
                         continue;
@@ -259,7 +258,7 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
             // 상부덮개 수량: ceil(width / 1219) × qty (1219mm 단위)
             $coverQty = (int) ceil($width / 1219) * $qty;
             if ($coverQty > 0) {
-                $coverPrefix = $resolver->resolveShutterBoxPrefix('top_cover', $isStandard);
+                $coverPrefix = $resolver->resolveShutterBoxPrefix('top_cover');
                 $coverCode = $resolver->buildItemCode($coverPrefix, 1219);
                 if ($coverCode) {
                     $coverId = $resolver->resolveItemId($coverCode, $tenantId);
@@ -281,7 +280,7 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
             // 마구리 수량: qty × 2
             $finQty = $qty * 2;
             if ($finQty > 0) {
-                $finPrefix = $resolver->resolveShutterBoxPrefix('fin_cover', $isStandard);
+                $finPrefix = $resolver->resolveShutterBoxPrefix('fin_cover');
                 // 마구리는 박스 높이 기준이므로 셔터박스 최소 단위 사용
                 $finCode = $resolver->buildItemCode($finPrefix, 1219);
                 if ($finCode) {
diff --git a/app/Services/Production/PrefixResolver.php b/app/Services/Production/PrefixResolver.php
index 772b995..75f915d 100644
--- a/app/Services/Production/PrefixResolver.php
+++ b/app/Services/Production/PrefixResolver.php
@@ -189,16 +189,14 @@ public function resolveBottomBarPrefix(string $partType, string $productCode, st
     /**
      * 셔터박스 세부품목의 prefix 결정
      *
+     * CF/CL/CP/CB 품목은 모든 길이에 등록되어 있으므로 boxSize 무관하게 적용.
+     * top_cover, fin_cover는 전용 품목 없이 XX(하부BASE/상부/마구리) 공용.
+     *
      * @param  string  $partType  'front', 'lintel', 'inspection', 'rear_corner', 'top_cover', 'fin_cover'
-     * @param  bool  $isStandardSize  500*380인지
      * @return string prefix
      */
-    public function resolveShutterBoxPrefix(string $partType, bool $isStandardSize): string
+    public function resolveShutterBoxPrefix(string $partType): string
     {
-        if (! $isStandardSize) {
-            return 'XX';
-        }
-
         return self::SHUTTER_STANDARD[$partType] ?? 'XX';
     }
 

From 7432fb16aa88bafd9c7bea54e45f0e2aac6e5f7c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:01:07 +0900
Subject: [PATCH 065/166] =?UTF-8?q?feat:=20[production]=20=EC=9E=90?=
 =?UTF-8?q?=EC=9E=AC=ED=88=AC=EC=9E=85=20replace=20=EB=AA=A8=EB=93=9C=20?=
 =?UTF-8?q?=EC=A7=80=EC=9B=90?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- registerMaterialInputForItem에 replace 파라미터 추가
- 기존 투입 교체 방식 선택 가능

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Controllers/Api/V1/WorkOrderController.php | 9 ++++++++-
 1 file changed, 8 insertions(+), 1 deletion(-)

diff --git a/app/Http/Controllers/Api/V1/WorkOrderController.php b/app/Http/Controllers/Api/V1/WorkOrderController.php
index 61828a4..c7fd77b 100644
--- a/app/Http/Controllers/Api/V1/WorkOrderController.php
+++ b/app/Http/Controllers/Api/V1/WorkOrderController.php
@@ -320,7 +320,14 @@ public function materialsForItem(int $id, int $itemId)
     public function registerMaterialInputForItem(MaterialInputForItemRequest $request, int $id, int $itemId)
     {
         return ApiResponse::handle(function () use ($request, $id, $itemId) {
-            return $this->service->registerMaterialInputForItem($id, $itemId, $request->validated()['inputs']);
+            $validated = $request->validated();
+
+            return $this->service->registerMaterialInputForItem(
+                $id,
+                $itemId,
+                $validated['inputs'],
+                (bool) ($validated['replace'] ?? false)
+            );
         }, __('message.work_order.material_input_registered'));
     }
 

From 9b8cdfa2a507fbe0b655a638a94b434177b61d91 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:01:10 +0900
Subject: [PATCH 066/166] =?UTF-8?q?refactor:=20[core]=20=EB=AA=A8=EB=8D=B8?=
 =?UTF-8?q?=20=EC=8A=A4=EC=BD=94=ED=94=84=20=EC=A0=81=EC=9A=A9=20=E2=80=94?=
 =?UTF-8?q?=20Tenant::active()=20=EC=82=AC=EC=9A=A9=20=EB=B0=8F=20?=
 =?UTF-8?q?=EC=BD=94=EB=93=9C=20=EA=B7=9C=EC=B9=99=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- RecordStorageUsage: where 하드코딩 → Tenant::active() 스코프
- CLAUDE.md: 쿼리 수정 시 모델 스코프 우선 규칙 명시

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 CLAUDE.md                                   | 1 +
 app/Console/Commands/RecordStorageUsage.php | 2 +-
 2 files changed, 2 insertions(+), 1 deletion(-)

diff --git a/CLAUDE.md b/CLAUDE.md
index 2b6924c..402eac7 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -509,6 +509,7 @@ ### 2. Multi-tenancy & Models
 - SoftDeletes by default
 - Common columns: tenant_id, created_by, updated_by, deleted_by (COMMENT required)
 - FK constraints: Created during design, minimal in production
+- **🔴 쿼리 수정 시 모델 스코프 우선**: `where('컬럼', '값')` 하드코딩 전에 반드시 모델에 정의된 스코프(scopeActive 등)를 먼저 확인하고, 스코프가 있으면 `Model::active()` 형태로 사용할 것
 
 ### 3. Middleware Stack
 - ApiKeyMiddleware, CheckSwaggerAuth, CorsMiddleware, CheckPermission, PermMapper
diff --git a/app/Console/Commands/RecordStorageUsage.php b/app/Console/Commands/RecordStorageUsage.php
index 5e94bec..c77f1eb 100644
--- a/app/Console/Commands/RecordStorageUsage.php
+++ b/app/Console/Commands/RecordStorageUsage.php
@@ -29,7 +29,7 @@ class RecordStorageUsage extends Command
      */
     public function handle(): int
     {
-        $tenants = Tenant::where('tenant_st_code', 'active')->get();
+        $tenants = Tenant::active()->get();
 
         $recorded = 0;
         foreach ($tenants as $tenant) {

From 2507dcf142d1ee03182d1e96b2f366d127412194 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:01:24 +0900
Subject: [PATCH 067/166] =?UTF-8?q?chore:=20[docs]=20=EB=AA=A8=EB=8D=B8=20?=
 =?UTF-8?q?=EA=B4=80=EA=B3=84=20=EB=AC=B8=EC=84=9C=20=EA=B0=B1=EC=8B=A0=20?=
 =?UTF-8?q?+=20summary=20=ED=94=8C=EB=A0=88=EC=9D=B4=EC=8A=A4=ED=99=80?=
 =?UTF-8?q?=EB=8D=94=20API=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- LOGICAL_RELATIONSHIPS.md: 최신 모델 관계 반영 (inspections, shipment dispatches 등)
- stats.php: production/construction/unshipped/attendance summary 플레이스홀더

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .serena/project.yml      |  7 +++++++
 LOGICAL_RELATIONSHIPS.md | 23 +++++++++++++++--------
 routes/api/v1/stats.php  | 14 ++++++++++++++
 3 files changed, 36 insertions(+), 8 deletions(-)

diff --git a/.serena/project.yml b/.serena/project.yml
index ddf691b..7a512bc 100644
--- a/.serena/project.yml
+++ b/.serena/project.yml
@@ -107,3 +107,10 @@ fixed_tools: []
 # override of the corresponding setting in serena_config.yml, see the documentation there.
 # If null or missing, the value from the global config is used.
 symbol_info_budget:
+
+# The language backend to use for this project.
+# If not set, the global setting from serena_config.yml is used.
+# Valid values: LSP, JetBrains
+# Note: the backend is fixed at startup. If a project with a different backend
+# is activated post-init, an error will be returned.
+language_backend:
diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 3f6f735..1cf50df 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-02-21 16:28:35
+> **자동 생성**: 2026-03-04 22:33:37
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -580,17 +580,10 @@ ### roles
 **모델**: `App\Models\Permissions\Role`
 
 - **tenant()**: belongsTo → `tenants`
-- **menuPermissions()**: hasMany → `role_menu_permissions`
 - **userRoles()**: hasMany → `user_roles`
 - **users()**: belongsToMany → `users`
 - **permissions()**: belongsToMany → `permissions`
 
-### role_menu_permissions
-**모델**: `App\Models\Permissions\RoleMenuPermission`
-
-- **role()**: belongsTo → `roles`
-- **menu()**: belongsTo → `menus`
-
 ### popups
 **모델**: `App\Models\Popups\Popup`
 
@@ -637,6 +630,7 @@ ### work_orders
 - **stepProgress()**: hasMany → `work_order_step_progress`
 - **materialInputs()**: hasMany → `work_order_material_inputs`
 - **shipments()**: hasMany → `shipments`
+- **inspections()**: hasMany → `inspections`
 - **bendingDetail()**: hasOne → `work_order_bending_details`
 - **documents()**: morphMany → `documents`
 
@@ -743,6 +737,7 @@ ### push_notification_settings
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
+- **workOrder()**: belongsTo → `work_orders`
 - **item()**: belongsTo → `items`
 - **inspector()**: belongsTo → `users`
 - **creator()**: belongsTo → `users`
@@ -836,6 +831,7 @@ ### approvals
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
+- **linkable()**: morphTo → `(Polymorphic)`
 
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
@@ -961,7 +957,10 @@ ### leave_policys
 ### loans
 **모델**: `App\Models\Tenants\Loan`
 
+- **user()**: belongsTo → `users`
 - **withdrawal()**: belongsTo → `withdrawals`
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
 
 ### payments
 **모델**: `App\Models\Tenants\Payment`
@@ -1043,6 +1042,7 @@ ### shipments
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
+- **vehicleDispatches()**: hasMany → `shipment_vehicle_dispatches`
 
 ### shipment_items
 **모델**: `App\Models\Tenants\ShipmentItem`
@@ -1050,6 +1050,11 @@ ### shipment_items
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
 
+### shipment_vehicle_dispatchs
+**모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
+
+- **shipment()**: belongsTo → `shipments`
+
 ### sites
 **모델**: `App\Models\Tenants\Site`
 
@@ -1147,6 +1152,8 @@ ### tenant_user_profiles
 ### today_issues
 **모델**: `App\Models\Tenants\TodayIssue`
 
+- **reader()**: belongsTo → `users`
+- **targetUser()**: belongsTo → `users`
 
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`
diff --git a/routes/api/v1/stats.php b/routes/api/v1/stats.php
index eef2469..f9f61dc 100644
--- a/routes/api/v1/stats.php
+++ b/routes/api/v1/stats.php
@@ -17,3 +17,17 @@
     Route::get('/monthly', [StatController::class, 'monthly'])->name('v1.stats.monthly');
     Route::get('/alerts', [StatController::class, 'alerts'])->name('v1.stats.alerts');
 });
+
+// 미개발 Summary API (플레이스홀더 - 오류 방지용)
+$placeholderSummary = function () {
+    return response()->json([
+        'success' => true,
+        'message' => '해당 기능은 현재 준비 중입니다.',
+        'data' => null,
+    ]);
+};
+
+Route::get('production/summary', $placeholderSummary)->name('v1.production.summary');
+Route::get('construction/summary', $placeholderSummary)->name('v1.construction.summary');
+Route::get('unshipped/summary', $placeholderSummary)->name('v1.unshipped.summary');
+Route::get('attendance/summary', $placeholderSummary)->name('v1.attendance.summary');

From 3d4dd9f252fb1a2f85c9222ff8ff2bd2c01bc50e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 11:32:16 +0900
Subject: [PATCH 068/166] =?UTF-8?q?chore:=20[infra]=20Slack=20=EC=95=8C?=
 =?UTF-8?q?=EB=A6=BC=20=EC=B1=84=EB=84=90=20=EB=B6=84=EB=A6=AC=20=E2=80=94?=
 =?UTF-8?q?=20product=5Finfra=20=E2=86=92=20deploy=5Fapi?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 Jenkinsfile | 6 +++---
 1 file changed, 3 insertions(+), 3 deletions(-)

diff --git a/Jenkinsfile b/Jenkinsfile
index 0a5af7b..cbbe5e7 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -17,7 +17,7 @@ pipeline {
                 script {
                     env.GIT_COMMIT_MSG = sh(script: "git log -1 --pretty=format:'%s'", returnStdout: true).trim()
                 }
-                slackSend channel: '#product_infra', color: '#439FE0', tokenCredentialId: 'slack-token',
+                slackSend channel: '#deploy_api', color: '#439FE0', tokenCredentialId: 'slack-token',
                     message: "🚀 *api* 빌드 시작 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             }
         }
@@ -109,11 +109,11 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#product_infra', color: 'good', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
                 message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
         }
         failure {
-            slackSend channel: '#product_infra', color: 'danger', tokenCredentialId: 'slack-token',
+            slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
                 message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             script {
                 if (env.BRANCH_NAME == 'main') {

From ac72487effd6b0b0d6f546bbb4e16c15e20a1138 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 11:37:03 +0900
Subject: [PATCH 069/166] =?UTF-8?q?feat:=20[approval]=20approvals=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20drafter=5Fread=5Fat=20?=
 =?UTF-8?q?=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 기안자가 완료 결과를 확인했는지 추적하는 타임스탬프
- 완료함 미읽음 뱃지 기능 지원
---
 ...add_drafter_read_at_to_approvals_table.php | 23 +++++++++++++++++++
 1 file changed, 23 insertions(+)
 create mode 100644 database/migrations/2026_03_05_112000_add_drafter_read_at_to_approvals_table.php

diff --git a/database/migrations/2026_03_05_112000_add_drafter_read_at_to_approvals_table.php b/database/migrations/2026_03_05_112000_add_drafter_read_at_to_approvals_table.php
new file mode 100644
index 0000000..99a974e
--- /dev/null
+++ b/database/migrations/2026_03_05_112000_add_drafter_read_at_to_approvals_table.php
@@ -0,0 +1,23 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->timestamp('drafter_read_at')->nullable()->after('completed_at')
+                ->comment('기안자가 완료 결과를 확인한 시각');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropColumn('drafter_read_at');
+        });
+    }
+};

From 558a393c8517f271e165e0d893c60a90422569c3 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 13:06:31 +0900
Subject: [PATCH 070/166] =?UTF-8?q?feat:=20[approval]=20approvals=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20resubmit=5Fcount=20?=
 =?UTF-8?q?=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ..._add_resubmit_count_to_approvals_table.php | 22 +++++++++++++++++++
 1 file changed, 22 insertions(+)
 create mode 100644 database/migrations/2026_03_05_160000_add_resubmit_count_to_approvals_table.php

diff --git a/database/migrations/2026_03_05_160000_add_resubmit_count_to_approvals_table.php b/database/migrations/2026_03_05_160000_add_resubmit_count_to_approvals_table.php
new file mode 100644
index 0000000..3297435
--- /dev/null
+++ b/database/migrations/2026_03_05_160000_add_resubmit_count_to_approvals_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->unsignedTinyInteger('resubmit_count')->default(0)->after('current_step');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropColumn('resubmit_count');
+        });
+    }
+};

From ce1f91074e5495cfec6c2c37a68ee26de8d55d73 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 13:50:46 +0900
Subject: [PATCH 071/166] =?UTF-8?q?feat:=20[approval]=20approvals=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20rejection=5Fhistory=20JS?=
 =?UTF-8?q?ON=20=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...d_rejection_history_to_approvals_table.php | 22 +++++++++++++++++++
 1 file changed, 22 insertions(+)
 create mode 100644 database/migrations/2026_03_05_163000_add_rejection_history_to_approvals_table.php

diff --git a/database/migrations/2026_03_05_163000_add_rejection_history_to_approvals_table.php b/database/migrations/2026_03_05_163000_add_rejection_history_to_approvals_table.php
new file mode 100644
index 0000000..54abe41
--- /dev/null
+++ b/database/migrations/2026_03_05_163000_add_rejection_history_to_approvals_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->json('rejection_history')->nullable()->after('resubmit_count');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('approvals', function (Blueprint $table) {
+            $table->dropColumn('rejection_history');
+        });
+    }
+};

From 66d1004bc2ffe393499177efe97f14f57fcec0b1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 14:36:47 +0900
Subject: [PATCH 072/166] =?UTF-8?q?feat:=20[rd]=20CM=EC=86=A1=20=EC=A0=80?=
 =?UTF-8?q?=EC=9E=A5=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- cm_songs 테이블: tenant_id, user_id, company_name, industry, lyrics, audio_path, options
---
 ...026_03_05_170000_create_cm_songs_table.php | 29 +++++++++++++++++++
 1 file changed, 29 insertions(+)
 create mode 100644 database/migrations/2026_03_05_170000_create_cm_songs_table.php

diff --git a/database/migrations/2026_03_05_170000_create_cm_songs_table.php b/database/migrations/2026_03_05_170000_create_cm_songs_table.php
new file mode 100644
index 0000000..370b0c5
--- /dev/null
+++ b/database/migrations/2026_03_05_170000_create_cm_songs_table.php
@@ -0,0 +1,29 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('cm_songs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->index();
+            $table->unsignedBigInteger('user_id')->index();
+            $table->string('company_name', 100);
+            $table->string('industry', 200);
+            $table->text('lyrics');
+            $table->string('audio_path')->nullable();
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('cm_songs');
+    }
+};

From f41605ca7304b568e18cab4685eb4624075c7cce Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 18:54:25 +0900
Subject: [PATCH 073/166] =?UTF-8?q?feat:=20[approval]=20=EC=9E=AC=EC=A7=81?=
 =?UTF-8?q?=EC=A6=9D=EB=AA=85=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=A7=88?=
 =?UTF-8?q?=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- approval_forms 테이블에 employment_cert 폼 삽입
---
 ..._03_05_184507_add_employment_cert_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_05_184507_add_employment_cert_form.php

diff --git a/database/migrations/2026_03_05_184507_add_employment_cert_form.php b/database/migrations/2026_03_05_184507_add_employment_cert_form.php
new file mode 100644
index 0000000..67806b7
--- /dev/null
+++ b/database/migrations/2026_03_05_184507_add_employment_cert_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'employment_cert')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '재직증명서',
+                    'code' => 'employment_cert',
+                    'category' => 'certificate',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'employment_cert')->delete();
+    }
+};

From 8c9f2fcfb5b2a9605b07c7444850ca0ee99bb81e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 20:45:54 +0900
Subject: [PATCH 074/166] =?UTF-8?q?feat:=20[bill,loan]=20=EC=96=B4?=
 =?UTF-8?q?=EC=9D=8C=20V8=20=ED=99=95=EC=9E=A5=20=ED=95=84=EB=93=9C=20?=
 =?UTF-8?q?=EB=B0=8F=20=EA=B0=80=EC=A7=80=EA=B8=89=EA=B8=88=20=EC=83=81?=
 =?UTF-8?q?=ED=92=88=EA=B6=8C=20=EC=B9=B4=ED=85=8C=EA=B3=A0=EB=A6=AC=20?=
 =?UTF-8?q?=EC=A7=80=EC=9B=90?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Bill 모델: V8 확장 필드 54개 추가 (증권종류, 할인, 배서, 추심, 개서, 부도 등)
- Bill 상태: 수취/발행 어음·수표별 세분화된 상태 체계
- BillService: assignV8Fields/syncInstallments 헬퍼 추출, instrument_type/medium 필터
- BillInstallment: type/counterparty 필드 추가
- Loan 모델: holding/used/disposed 상태 + metadata(JSON) 필드 추가
- LoanService: 상품권 카테고리 지원 (summary 상태별 집계, store 기본상태 holding)
- FormRequest: V8 확장 필드 검증 규칙 추가
- 마이그레이션: bills V8 필드 + loans metadata 컬럼

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Controllers/Api/V1/LoanController.php     |   6 +-
 app/Http/Requests/Loan/LoanIndexRequest.php   |   1 +
 app/Http/Requests/Loan/LoanStoreRequest.php   |  19 +-
 app/Http/Requests/Loan/LoanUpdateRequest.php  |  16 ++
 .../Requests/V1/Bill/StoreBillRequest.php     |  88 +++++++-
 .../Requests/V1/Bill/UpdateBillRequest.php    |  60 +++++-
 app/Models/Tenants/Bill.php                   | 163 ++++++++++++++-
 app/Models/Tenants/BillInstallment.php        |   2 +
 app/Models/Tenants/Loan.php                   |  26 ++-
 app/Services/BillService.php                  | 116 ++++++++---
 app/Services/LoanService.php                  |  82 +++++++-
 ...05_100000_add_v8_fields_to_bills_table.php | 195 ++++++++++++++++++
 ..._05_200000_add_metadata_to_loans_table.php |  28 +++
 13 files changed, 743 insertions(+), 59 deletions(-)
 create mode 100644 database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php
 create mode 100644 database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php

diff --git a/app/Http/Controllers/Api/V1/LoanController.php b/app/Http/Controllers/Api/V1/LoanController.php
index 34ff161..276902e 100644
--- a/app/Http/Controllers/Api/V1/LoanController.php
+++ b/app/Http/Controllers/Api/V1/LoanController.php
@@ -34,8 +34,10 @@ public function index(LoanIndexRequest $request): JsonResponse
      */
     public function summary(LoanIndexRequest $request): JsonResponse
     {
-        $userId = $request->validated()['user_id'] ?? null;
-        $result = $this->loanService->summary($userId);
+        $validated = $request->validated();
+        $userId = $validated['user_id'] ?? null;
+        $category = $validated['category'] ?? null;
+        $result = $this->loanService->summary($userId, $category);
 
         return ApiResponse::success($result, __('message.fetched'));
     }
diff --git a/app/Http/Requests/Loan/LoanIndexRequest.php b/app/Http/Requests/Loan/LoanIndexRequest.php
index c493b1b..26282ef 100644
--- a/app/Http/Requests/Loan/LoanIndexRequest.php
+++ b/app/Http/Requests/Loan/LoanIndexRequest.php
@@ -29,6 +29,7 @@ public function rules(): array
         return [
             'user_id' => ['nullable', 'integer', 'exists:users,id'],
             'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
             'start_date' => ['nullable', 'date', 'date_format:Y-m-d'],
             'end_date' => ['nullable', 'date', 'date_format:Y-m-d', 'after_or_equal:start_date'],
             'search' => ['nullable', 'string', 'max:100'],
diff --git a/app/Http/Requests/Loan/LoanStoreRequest.php b/app/Http/Requests/Loan/LoanStoreRequest.php
index 345baac..096c827 100644
--- a/app/Http/Requests/Loan/LoanStoreRequest.php
+++ b/app/Http/Requests/Loan/LoanStoreRequest.php
@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanStoreRequest extends FormRequest
 {
@@ -21,12 +23,27 @@ public function authorize(): bool
      */
     public function rules(): array
     {
+        $isGiftCertificate = $this->input('category') === Loan::CATEGORY_GIFT_CERTIFICATE;
+
         return [
-            'user_id' => ['required', 'integer', 'exists:users,id'],
+            'user_id' => [$isGiftCertificate ? 'nullable' : 'required', 'integer', 'exists:users,id'],
             'loan_date' => ['required', 'date', 'date_format:Y-m-d'],
             'amount' => ['required', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 
diff --git a/app/Http/Requests/Loan/LoanUpdateRequest.php b/app/Http/Requests/Loan/LoanUpdateRequest.php
index ba8449c..510089f 100644
--- a/app/Http/Requests/Loan/LoanUpdateRequest.php
+++ b/app/Http/Requests/Loan/LoanUpdateRequest.php
@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanUpdateRequest extends FormRequest
 {
@@ -27,6 +29,20 @@ public function rules(): array
             'amount' => ['sometimes', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['sometimes', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['sometimes', 'string', Rule::in(Loan::STATUSES)],
+            'settlement_date' => ['nullable', 'date', 'date_format:Y-m-d'],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Bill/StoreBillRequest.php b/app/Http/Requests/V1/Bill/StoreBillRequest.php
index 562dc98..3aaed47 100644
--- a/app/Http/Requests/V1/Bill/StoreBillRequest.php
+++ b/app/Http/Requests/V1/Bill/StoreBillRequest.php
@@ -17,6 +17,7 @@ public function rules(): array
         $tenantId = app('tenant_id') ?? 0;
 
         return [
+            // === 기존 필드 ===
             'bill_number' => [
                 'nullable',
                 'string',
@@ -30,16 +31,99 @@ public function rules(): array
             'client_name' => ['nullable', 'string', 'max:100'],
             'amount' => ['required', 'numeric', 'min:0'],
             'issue_date' => ['required', 'date'],
-            'maturity_date' => ['required', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 증권종류/매체/구분 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+
+            // === 전자어음 ===
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+
+            // === 환어음 ===
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+
+            // === 받을어음 전용 ===
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+
+            // 할인
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // 배서양도
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+
+            // 추심
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // === 지급어음 전용 ===
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+
+            // === 공통 ===
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+
+            // 개서
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+
+            // 소구
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+
+            // 환매
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+
+            // 부도/법적절차
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+
+            // 분할배서
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }
diff --git a/app/Http/Requests/V1/Bill/UpdateBillRequest.php b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
index 029da50..dc0a3c9 100644
--- a/app/Http/Requests/V1/Bill/UpdateBillRequest.php
+++ b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
@@ -14,6 +14,7 @@ public function authorize(): bool
     public function rules(): array
     {
         return [
+            // === 기존 필드 ===
             'bill_number' => ['nullable', 'string', 'max:50'],
             'bill_type' => ['nullable', 'string', 'in:received,issued'],
             'client_id' => ['nullable', 'integer', 'exists:clients,id'],
@@ -21,15 +22,72 @@ public function rules(): array
             'amount' => ['nullable', 'numeric', 'min:0'],
             'issue_date' => ['nullable', 'date'],
             'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 확장 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }
diff --git a/app/Models/Tenants/Bill.php b/app/Models/Tenants/Bill.php
index 1200fa7..e14d7b8 100644
--- a/app/Models/Tenants/Bill.php
+++ b/app/Models/Tenants/Bill.php
@@ -31,6 +31,58 @@ class Bill extends Model
         'created_by',
         'updated_by',
         'deleted_by',
+        // V8 확장 필드
+        'instrument_type',
+        'medium',
+        'bill_category',
+        'electronic_bill_no',
+        'registration_org',
+        'drawee',
+        'acceptance_status',
+        'acceptance_date',
+        'acceptance_refusal_date',
+        'acceptance_refusal_reason',
+        'endorsement',
+        'endorsement_order',
+        'storage_place',
+        'issuer_bank',
+        'is_discounted',
+        'discount_date',
+        'discount_bank',
+        'discount_rate',
+        'discount_amount',
+        'endorsement_date',
+        'endorsee',
+        'endorsement_reason',
+        'collection_bank',
+        'collection_request_date',
+        'collection_fee',
+        'collection_complete_date',
+        'collection_result',
+        'collection_deposit_date',
+        'collection_deposit_amount',
+        'settlement_bank',
+        'payment_method',
+        'actual_payment_date',
+        'payment_place',
+        'payment_place_detail',
+        'renewal_date',
+        'renewal_new_bill_no',
+        'renewal_reason',
+        'recourse_date',
+        'recourse_amount',
+        'recourse_target',
+        'recourse_reason',
+        'buyback_date',
+        'buyback_amount',
+        'buyback_bank',
+        'dishonored_date',
+        'dishonored_reason',
+        'has_protest',
+        'protest_date',
+        'recourse_notice_date',
+        'recourse_notice_deadline',
+        'is_split',
     ];
 
     protected $casts = [
@@ -41,21 +93,57 @@ class Bill extends Model
         'bank_account_id' => 'integer',
         'installment_count' => 'integer',
         'is_electronic' => 'boolean',
+        // V8 확장 casts
+        'acceptance_date' => 'date',
+        'acceptance_refusal_date' => 'date',
+        'discount_date' => 'date',
+        'discount_rate' => 'decimal:2',
+        'discount_amount' => 'decimal:2',
+        'endorsement_date' => 'date',
+        'collection_request_date' => 'date',
+        'collection_fee' => 'decimal:2',
+        'collection_complete_date' => 'date',
+        'collection_deposit_date' => 'date',
+        'collection_deposit_amount' => 'decimal:2',
+        'actual_payment_date' => 'date',
+        'renewal_date' => 'date',
+        'recourse_date' => 'date',
+        'recourse_amount' => 'decimal:2',
+        'buyback_date' => 'date',
+        'buyback_amount' => 'decimal:2',
+        'dishonored_date' => 'date',
+        'protest_date' => 'date',
+        'recourse_notice_date' => 'date',
+        'recourse_notice_deadline' => 'date',
+        'is_discounted' => 'boolean',
+        'has_protest' => 'boolean',
+        'is_split' => 'boolean',
     ];
 
     /**
      * 배열/JSON 변환 시 날짜 형식 지정
      */
+    /**
+     * 날짜 cast 필드 목록 (toArray에서 Y-m-d 형식 변환용)
+     */
+    private const DATE_FIELDS = [
+        'issue_date', 'maturity_date',
+        'acceptance_date', 'acceptance_refusal_date',
+        'discount_date', 'endorsement_date',
+        'collection_request_date', 'collection_complete_date', 'collection_deposit_date',
+        'actual_payment_date',
+        'renewal_date', 'recourse_date', 'buyback_date',
+        'dishonored_date', 'protest_date', 'recourse_notice_date', 'recourse_notice_deadline',
+    ];
+
     public function toArray(): array
     {
         $array = parent::toArray();
 
-        // 날짜 필드를 Y-m-d 형식으로 변환
-        if (isset($array['issue_date']) && $this->issue_date) {
-            $array['issue_date'] = $this->issue_date->format('Y-m-d');
-        }
-        if (isset($array['maturity_date']) && $this->maturity_date) {
-            $array['maturity_date'] = $this->maturity_date->format('Y-m-d');
+        foreach (self::DATE_FIELDS as $field) {
+            if (isset($array[$field]) && $this->{$field}) {
+                $array[$field] = $this->{$field}->format('Y-m-d');
+            }
         }
 
         return $array;
@@ -69,14 +157,42 @@ public function toArray(): array
         'issued' => '발행',
     ];
 
+    /**
+     * 증권종류
+     */
+    public const INSTRUMENT_TYPES = [
+        'promissory' => '약속어음',
+        'exchange' => '환어음',
+        'cashierCheck' => '자기앞수표',
+        'currentCheck' => '당좌수표',
+    ];
+
     /**
      * 수취 어음 상태 목록
      */
     public const RECEIVED_STATUSES = [
         'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'discounted' => '할인',
+        'collectionRequest' => '추심의뢰',
+        'collectionComplete' => '추심완료',
+        'maturityDeposit' => '만기입금',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        'buyback' => '환매',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'maturityResult' => '만기결과',
-        'paymentComplete' => '결제완료',
+    ];
+
+    /**
+     * 수취 수표 상태 목록
+     */
+    public const RECEIVED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'deposited' => '입금',
         'dishonored' => '부도',
     ];
 
@@ -85,10 +201,25 @@ public function toArray(): array
      */
     public const ISSUED_STATUSES = [
         'stored' => '보관중',
+        'issued' => '지급대기',
+        'maturityPayment' => '만기결제',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'collectionRequest' => '추심의뢰',
         'collectionComplete' => '추심완료',
         'suing' => '추소중',
+    ];
+
+    /**
+     * 발행 수표 상태 목록
+     */
+    public const ISSUED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'issued' => '지급대기',
+        'cashed' => '현금화',
         'dishonored' => '부도',
     ];
 
@@ -149,11 +280,25 @@ public function getBillTypeLabelAttribute(): string
      */
     public function getStatusLabelAttribute(): string
     {
+        $isCheck = in_array($this->instrument_type, ['cashierCheck', 'currentCheck']);
+
         if ($this->bill_type === 'received') {
-            return self::RECEIVED_STATUSES[$this->status] ?? $this->status;
+            $statuses = $isCheck ? self::RECEIVED_CHECK_STATUSES : self::RECEIVED_STATUSES;
+
+            return $statuses[$this->status] ?? self::RECEIVED_STATUSES[$this->status] ?? $this->status;
         }
 
-        return self::ISSUED_STATUSES[$this->status] ?? $this->status;
+        $statuses = $isCheck ? self::ISSUED_CHECK_STATUSES : self::ISSUED_STATUSES;
+
+        return $statuses[$this->status] ?? self::ISSUED_STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 증권종류 라벨
+     */
+    public function getInstrumentTypeLabelAttribute(): string
+    {
+        return self::INSTRUMENT_TYPES[$this->instrument_type] ?? $this->instrument_type ?? '약속어음';
     }
 
     /**
diff --git a/app/Models/Tenants/BillInstallment.php b/app/Models/Tenants/BillInstallment.php
index 41656e2..926efc1 100644
--- a/app/Models/Tenants/BillInstallment.php
+++ b/app/Models/Tenants/BillInstallment.php
@@ -12,8 +12,10 @@ class BillInstallment extends Model
 
     protected $fillable = [
         'bill_id',
+        'type',
         'installment_date',
         'amount',
+        'counterparty',
         'note',
         'created_by',
     ];
diff --git a/app/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index d2a88db..c769300 100644
--- a/app/Models/Tenants/Loan.php
+++ b/app/Models/Tenants/Loan.php
@@ -28,6 +28,12 @@ class Loan extends Model
 
     public const STATUS_PARTIAL = 'partial';         // 부분정산
 
+    public const STATUS_HOLDING = 'holding';         // 보유 (상품권)
+
+    public const STATUS_USED = 'used';               // 사용 (상품권)
+
+    public const STATUS_DISPOSED = 'disposed';       // 폐기 (상품권)
+
     /**
      * 상태 목록
      */
@@ -35,6 +41,9 @@ class Loan extends Model
         self::STATUS_OUTSTANDING,
         self::STATUS_SETTLED,
         self::STATUS_PARTIAL,
+        self::STATUS_HOLDING,
+        self::STATUS_USED,
+        self::STATUS_DISPOSED,
     ];
 
     /**
@@ -104,6 +113,7 @@ class Loan extends Model
         'settlement_amount',
         'status',
         'category',
+        'metadata',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -115,6 +125,7 @@ class Loan extends Model
         'settlement_date' => 'date',
         'amount' => 'decimal:2',
         'settlement_amount' => 'decimal:2',
+        'metadata' => 'array',
     ];
 
     // =========================================================================
@@ -166,6 +177,9 @@ public function getStatusLabelAttribute(): string
             self::STATUS_OUTSTANDING => '미정산',
             self::STATUS_SETTLED => '정산완료',
             self::STATUS_PARTIAL => '부분정산',
+            self::STATUS_HOLDING => '보유',
+            self::STATUS_USED => '사용',
+            self::STATUS_DISPOSED => '폐기',
             default => $this->status,
         };
     }
@@ -209,15 +223,21 @@ public function getElapsedDaysAttribute(): int
      */
     public function isEditable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
-     * 삭제 가능 여부 (미정산 상태만)
+     * 삭제 가능 여부 (미정산/보유 상태만)
      */
     public function isDeletable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
diff --git a/app/Services/BillService.php b/app/Services/BillService.php
index b2d1512..e6a451a 100644
--- a/app/Services/BillService.php
+++ b/app/Services/BillService.php
@@ -48,6 +48,16 @@ public function index(array $params): LengthAwarePaginator
             $query->where('client_id', $params['client_id']);
         }
 
+        // 증권종류 필터
+        if (! empty($params['instrument_type'])) {
+            $query->where('instrument_type', $params['instrument_type']);
+        }
+
+        // 매체 필터
+        if (! empty($params['medium'])) {
+            $query->where('medium', $params['medium']);
+        }
+
         // 전자어음 필터
         if (isset($params['is_electronic']) && $params['is_electronic'] !== '') {
             $query->where('is_electronic', (bool) $params['is_electronic']);
@@ -113,32 +123,23 @@ public function store(array $data): Bill
             $bill->client_name = $data['client_name'] ?? null;
             $bill->amount = $data['amount'];
             $bill->issue_date = $data['issue_date'];
-            $bill->maturity_date = $data['maturity_date'];
+            $bill->maturity_date = $data['maturity_date'] ?? null;
             $bill->status = $data['status'] ?? 'stored';
             $bill->reason = $data['reason'] ?? null;
             $bill->installment_count = $data['installment_count'] ?? 0;
             $bill->note = $data['note'] ?? null;
             $bill->is_electronic = $data['is_electronic'] ?? false;
             $bill->bank_account_id = $data['bank_account_id'] ?? null;
+
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->created_by = $userId;
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 저장
-            if (! empty($data['installments'])) {
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
-            }
+            $this->syncInstallments($bill, $data['installments'] ?? [], $userId);
 
             return $bill->load(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
         });
@@ -157,6 +158,7 @@ public function update(int $id, array $data): Bill
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // 기존 필드
             if (isset($data['bill_number'])) {
                 $bill->bill_number = $data['bill_number'];
             }
@@ -175,7 +177,7 @@ public function update(int $id, array $data): Bill
             if (isset($data['issue_date'])) {
                 $bill->issue_date = $data['issue_date'];
             }
-            if (isset($data['maturity_date'])) {
+            if (array_key_exists('maturity_date', $data)) {
                 $bill->maturity_date = $data['maturity_date'];
             }
             if (isset($data['status'])) {
@@ -194,27 +196,15 @@ public function update(int $id, array $data): Bill
                 $bill->bank_account_id = $data['bank_account_id'];
             }
 
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 업데이트 (전체 교체)
             if (isset($data['installments'])) {
-                // 기존 차수 삭제
-                $bill->installments()->delete();
-
-                // 새 차수 추가
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
+                $this->syncInstallments($bill, $data['installments'], $userId);
             }
 
             return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
@@ -440,6 +430,68 @@ public function dashboardDetail(): array
         ];
     }
 
+    /**
+     * V8 확장 필드를 Bill 모델에 할당
+     */
+    private function assignV8Fields(Bill $bill, array $data): void
+    {
+        $v8Fields = [
+            'instrument_type', 'medium', 'bill_category',
+            'electronic_bill_no', 'registration_org',
+            'drawee', 'acceptance_status', 'acceptance_date',
+            'acceptance_refusal_date', 'acceptance_refusal_reason',
+            'endorsement', 'endorsement_order', 'storage_place', 'issuer_bank',
+            'is_discounted', 'discount_date', 'discount_bank', 'discount_rate', 'discount_amount',
+            'endorsement_date', 'endorsee', 'endorsement_reason',
+            'collection_bank', 'collection_request_date', 'collection_fee',
+            'collection_complete_date', 'collection_result', 'collection_deposit_date', 'collection_deposit_amount',
+            'settlement_bank', 'payment_method', 'actual_payment_date',
+            'payment_place', 'payment_place_detail',
+            'renewal_date', 'renewal_new_bill_no', 'renewal_reason',
+            'recourse_date', 'recourse_amount', 'recourse_target', 'recourse_reason',
+            'buyback_date', 'buyback_amount', 'buyback_bank',
+            'dishonored_date', 'dishonored_reason', 'has_protest', 'protest_date',
+            'recourse_notice_date', 'recourse_notice_deadline',
+            'is_split',
+        ];
+
+        foreach ($v8Fields as $field) {
+            if (array_key_exists($field, $data)) {
+                $bill->{$field} = $data[$field];
+            }
+        }
+    }
+
+    /**
+     * 차수(이력) 동기화 — 기존 삭제 후 새로 생성
+     */
+    private function syncInstallments(Bill $bill, array $installments, int $userId): void
+    {
+        if (empty($installments)) {
+            return;
+        }
+
+        // 기존 차수 삭제
+        $bill->installments()->delete();
+
+        // 새 차수 추가
+        foreach ($installments as $installment) {
+            BillInstallment::create([
+                'bill_id' => $bill->id,
+                'type' => $installment['type'] ?? 'other',
+                'installment_date' => $installment['date'],
+                'amount' => $installment['amount'],
+                'counterparty' => $installment['counterparty'] ?? null,
+                'note' => $installment['note'] ?? null,
+                'created_by' => $userId,
+            ]);
+        }
+
+        // 차수 카운트 업데이트
+        $bill->installment_count = count($installments);
+        $bill->save();
+    }
+
     /**
      * 어음번호 자동 생성
      */
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 40e290c..d674e11 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -25,6 +25,11 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'creator:id,name']);
 
+        // 카테고리 필터
+        if (! empty($params['category'])) {
+            $query->where('category', $params['category']);
+        }
+
         // 사용자 필터
         if (! empty($params['user_id'])) {
             $query->where('user_id', $params['user_id']);
@@ -84,7 +89,7 @@ public function show(int $id): Loan
     /**
      * 가지급금 요약 (특정 사용자 또는 전체)
      */
-    public function summary(?int $userId = null): array
+    public function summary(?int $userId = null, ?string $category = null): array
     {
         $tenantId = $this->tenantId();
 
@@ -95,7 +100,14 @@ public function summary(?int $userId = null): array
             $query->where('user_id', $userId);
         }
 
-        $stats = $query->selectRaw('
+        if ($category) {
+            $query->where('category', $category);
+        }
+
+        // 상품권 카테고리: holding/used/disposed 상태별 집계 추가
+        $isGiftCertificate = $category === Loan::CATEGORY_GIFT_CERTIFICATE;
+
+        $selectRaw = '
             COUNT(*) as total_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as settled_count,
@@ -103,10 +115,27 @@ public function summary(?int $userId = null): array
             SUM(amount) as total_amount,
             SUM(COALESCE(settlement_amount, 0)) as total_settled,
             SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
-        ', [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL])
-            ->first();
+        ';
+        $bindings = [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL];
 
-        return [
+        if ($isGiftCertificate) {
+            $selectRaw .= ',
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as holding_count,
+                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as holding_amount,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as used_count,
+                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as used_amount,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as disposed_count
+            ';
+            $bindings = array_merge($bindings, [
+                Loan::STATUS_HOLDING, Loan::STATUS_HOLDING,
+                Loan::STATUS_USED, Loan::STATUS_USED,
+                Loan::STATUS_DISPOSED,
+            ]);
+        }
+
+        $stats = $query->selectRaw($selectRaw, $bindings)->first();
+
+        $result = [
             'total_count' => (int) $stats->total_count,
             'outstanding_count' => (int) $stats->outstanding_count,
             'settled_count' => (int) $stats->settled_count,
@@ -115,6 +144,16 @@ public function summary(?int $userId = null): array
             'total_settled' => (float) $stats->total_settled,
             'total_outstanding' => (float) $stats->total_outstanding,
         ];
+
+        if ($isGiftCertificate) {
+            $result['holding_count'] = (int) $stats->holding_count;
+            $result['holding_amount'] = (float) $stats->holding_amount;
+            $result['used_count'] = (int) $stats->used_count;
+            $result['used_amount'] = (float) $stats->used_amount;
+            $result['disposed_count'] = (int) $stats->disposed_count;
+        }
+
+        return $result;
     }
 
     // =========================================================================
@@ -144,13 +183,23 @@ public function store(array $data): Loan
                 $withdrawalId = $withdrawal->id;
             }
 
+            // 상품권: user_id 미지정 시 현재 사용자로 대체
+            $loanUserId = $data['user_id'] ?? $userId;
+
+            // 상태 결정: 상품권은 holding, 그 외는 outstanding
+            $category = $data['category'] ?? null;
+            $status = $data['status']
+                ?? ($category === Loan::CATEGORY_GIFT_CERTIFICATE ? Loan::STATUS_HOLDING : Loan::STATUS_OUTSTANDING);
+
             return Loan::create([
                 'tenant_id' => $tenantId,
-                'user_id' => $data['user_id'],
+                'user_id' => $loanUserId,
                 'loan_date' => $data['loan_date'],
                 'amount' => $data['amount'],
                 'purpose' => $data['purpose'] ?? null,
-                'status' => Loan::STATUS_OUTSTANDING,
+                'status' => $status,
+                'category' => $category,
+                'metadata' => $data['metadata'] ?? null,
                 'withdrawal_id' => $withdrawalId,
                 'created_by' => $userId,
                 'updated_by' => $userId,
@@ -186,14 +235,29 @@ public function update(int $id, array $data): Loan
             }
         }
 
-        $loan->fill([
+        $fillData = [
             'user_id' => $data['user_id'] ?? $loan->user_id,
             'loan_date' => $data['loan_date'] ?? $loan->loan_date,
             'amount' => $data['amount'] ?? $loan->amount,
             'purpose' => $data['purpose'] ?? $loan->purpose,
             'withdrawal_id' => $data['withdrawal_id'] ?? $loan->withdrawal_id,
             'updated_by' => $userId,
-        ]);
+        ];
+
+        if (isset($data['category'])) {
+            $fillData['category'] = $data['category'];
+        }
+        if (array_key_exists('metadata', $data)) {
+            $fillData['metadata'] = $data['metadata'];
+        }
+        if (isset($data['status'])) {
+            $fillData['status'] = $data['status'];
+        }
+        if (array_key_exists('settlement_date', $data)) {
+            $fillData['settlement_date'] = $data['settlement_date'];
+        }
+
+        $loan->fill($fillData);
 
         $loan->save();
 
diff --git a/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php b/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php
new file mode 100644
index 0000000..91bdad1
--- /dev/null
+++ b/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php
@@ -0,0 +1,195 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 어음/수표 V8 확장 마이그레이션
+ *
+ * 프로토타입 v8의 ~45개 필드 지원을 위해 bills 테이블에 신규 컬럼 추가.
+ * 기존 컬럼(bill_number, bill_type, client_id, amount 등)은 그대로 유지.
+ *
+ * 주요 변경:
+ * - 증권종류(instrument_type), 매체(medium), 어음구분(bill_category) 추가
+ * - 전자어음 관리번호, 등록기관 추가
+ * - 환어음 정보(지급인, 인수여부) 추가
+ * - 받을어음: 배서, 보관장소, 할인, 추심 관련 필드 추가
+ * - 지급어음: 결제방법, 실제결제일 추가
+ * - 지급장소, 개서, 소구, 환매, 부도 법적절차 필드 추가
+ * - 분할배서, 이력관리 확장 (bill_installments에 type, counterparty 추가)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('bills', function (Blueprint $table) {
+            // === 증권종류/매체/구분 ===
+            $table->string('instrument_type', 30)->default('promissory')->after('bill_type')
+                ->comment('증권종류: promissory/exchange/cashierCheck/currentCheck');
+            $table->string('medium', 20)->default('paper')->after('instrument_type')
+                ->comment('매체: electronic/paper');
+            $table->string('bill_category', 30)->nullable()->after('medium')
+                ->comment('어음구분: commercial/other');
+
+            // === 전자어음 정보 ===
+            $table->string('electronic_bill_no', 100)->nullable()->after('is_electronic')
+                ->comment('전자어음 관리번호');
+            $table->string('registration_org', 30)->nullable()->after('electronic_bill_no')
+                ->comment('등록기관: kftc/bank');
+
+            // === 환어음 정보 ===
+            $table->string('drawee', 100)->nullable()->after('registration_org')
+                ->comment('환어음 지급인 (Drawee)');
+            $table->string('acceptance_status', 20)->nullable()->after('drawee')
+                ->comment('인수여부: accepted/pending/refused');
+            $table->date('acceptance_date')->nullable()->after('acceptance_status')
+                ->comment('인수일자');
+            $table->date('acceptance_refusal_date')->nullable()->after('acceptance_date')
+                ->comment('인수거절일');
+            $table->string('acceptance_refusal_reason', 50)->nullable()->after('acceptance_refusal_date')
+                ->comment('인수거절사유');
+
+            // === 받을어음 전용 ===
+            $table->string('endorsement', 30)->nullable()->after('acceptance_refusal_reason')
+                ->comment('배서여부: endorsable/nonEndorsable');
+            $table->string('endorsement_order', 5)->nullable()->after('endorsement')
+                ->comment('배서차수: 1~20');
+            $table->string('storage_place', 30)->nullable()->after('endorsement_order')
+                ->comment('보관장소: safe/bank/other');
+            $table->string('issuer_bank', 100)->nullable()->after('storage_place')
+                ->comment('발행은행');
+
+            // 할인 정보
+            $table->boolean('is_discounted')->default(false)->after('issuer_bank')
+                ->comment('할인여부');
+            $table->date('discount_date')->nullable()->after('is_discounted')
+                ->comment('할인일자');
+            $table->string('discount_bank', 100)->nullable()->after('discount_date')
+                ->comment('할인처 (은행)');
+            $table->decimal('discount_rate', 5, 2)->nullable()->after('discount_bank')
+                ->comment('할인율 (%)');
+            $table->decimal('discount_amount', 15, 2)->nullable()->after('discount_rate')
+                ->comment('할인금액');
+
+            // 배서양도 정보
+            $table->date('endorsement_date')->nullable()->after('discount_amount')
+                ->comment('배서일자');
+            $table->string('endorsee', 100)->nullable()->after('endorsement_date')
+                ->comment('피배서인 (양수인)');
+            $table->string('endorsement_reason', 30)->nullable()->after('endorsee')
+                ->comment('배서사유: payment/guarantee/collection/other');
+
+            // 추심 정보
+            $table->string('collection_bank', 100)->nullable()->after('endorsement_reason')
+                ->comment('추심은행');
+            $table->date('collection_request_date')->nullable()->after('collection_bank')
+                ->comment('추심의뢰일');
+            $table->decimal('collection_fee', 15, 2)->nullable()->after('collection_request_date')
+                ->comment('추심수수료');
+            $table->date('collection_complete_date')->nullable()->after('collection_fee')
+                ->comment('추심완료일');
+            $table->string('collection_result', 20)->nullable()->after('collection_complete_date')
+                ->comment('추심결과: success/partial/failed/pending');
+            $table->date('collection_deposit_date')->nullable()->after('collection_result')
+                ->comment('추심입금일');
+            $table->decimal('collection_deposit_amount', 15, 2)->nullable()->after('collection_deposit_date')
+                ->comment('추심입금액 (수수료 차감후)');
+
+            // === 지급어음 전용 ===
+            $table->string('settlement_bank', 100)->nullable()->after('collection_deposit_amount')
+                ->comment('결제은행');
+            $table->string('payment_method', 30)->nullable()->after('settlement_bank')
+                ->comment('결제방법: autoTransfer/currentAccount/other');
+            $table->date('actual_payment_date')->nullable()->after('payment_method')
+                ->comment('실제결제일');
+
+            // === 공통 ===
+            $table->string('payment_place', 30)->nullable()->after('actual_payment_date')
+                ->comment('지급장소: issuerBank/issuerBankBranch/payerAddress/designatedBank/other');
+            $table->string('payment_place_detail', 200)->nullable()->after('payment_place')
+                ->comment('지급장소 상세 (기타 선택 시)');
+
+            // === 개서 정보 ===
+            $table->date('renewal_date')->nullable()->after('payment_place_detail')
+                ->comment('개서일자');
+            $table->string('renewal_new_bill_no', 50)->nullable()->after('renewal_date')
+                ->comment('신어음번호');
+            $table->string('renewal_reason', 30)->nullable()->after('renewal_new_bill_no')
+                ->comment('개서사유: maturityExtension/amountChange/conditionChange/other');
+
+            // === 소구 정보 ===
+            $table->date('recourse_date')->nullable()->after('renewal_reason')
+                ->comment('소구일자');
+            $table->decimal('recourse_amount', 15, 2)->nullable()->after('recourse_date')
+                ->comment('소구금액');
+            $table->string('recourse_target', 100)->nullable()->after('recourse_amount')
+                ->comment('소구대상 (청구인)');
+            $table->string('recourse_reason', 30)->nullable()->after('recourse_target')
+                ->comment('소구사유: endorsedDishonor/discountDishonor/other');
+
+            // === 환매 정보 ===
+            $table->date('buyback_date')->nullable()->after('recourse_reason')
+                ->comment('환매일자');
+            $table->decimal('buyback_amount', 15, 2)->nullable()->after('buyback_date')
+                ->comment('환매금액');
+            $table->string('buyback_bank', 100)->nullable()->after('buyback_amount')
+                ->comment('환매요청 은행');
+
+            // === 부도/법적절차 ===
+            $table->date('dishonored_date')->nullable()->after('buyback_bank')
+                ->comment('부도일자');
+            $table->string('dishonored_reason', 30)->nullable()->after('dishonored_date')
+                ->comment('부도사유');
+            $table->boolean('has_protest')->default(false)->after('dishonored_reason')
+                ->comment('거절증서 작성 여부');
+            $table->date('protest_date')->nullable()->after('has_protest')
+                ->comment('거절증서 작성일');
+            $table->date('recourse_notice_date')->nullable()->after('protest_date')
+                ->comment('소구 통지일');
+            $table->date('recourse_notice_deadline')->nullable()->after('recourse_notice_date')
+                ->comment('소구 통지 기한 (부도일+4영업일)');
+
+            // === 분할배서 ===
+            $table->boolean('is_split')->default(false)->after('recourse_notice_deadline')
+                ->comment('분할배서 허용 여부');
+        });
+
+        // bill_installments 에 처리구분, 상대처 추가
+        Schema::table('bill_installments', function (Blueprint $table) {
+            $table->string('type', 30)->default('other')->after('bill_id')
+                ->comment('처리구분: received/endorsement/splitEndorsement/collection/...');
+            $table->string('counterparty', 100)->nullable()->after('amount')
+                ->comment('상대처 (거래처/은행)');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('bill_installments', function (Blueprint $table) {
+            $table->dropColumn(['type', 'counterparty']);
+        });
+
+        Schema::table('bills', function (Blueprint $table) {
+            $table->dropColumn([
+                'instrument_type', 'medium', 'bill_category',
+                'electronic_bill_no', 'registration_org',
+                'drawee', 'acceptance_status', 'acceptance_date',
+                'acceptance_refusal_date', 'acceptance_refusal_reason',
+                'endorsement', 'endorsement_order', 'storage_place', 'issuer_bank',
+                'is_discounted', 'discount_date', 'discount_bank', 'discount_rate', 'discount_amount',
+                'endorsement_date', 'endorsee', 'endorsement_reason',
+                'collection_bank', 'collection_request_date', 'collection_fee',
+                'collection_complete_date', 'collection_result', 'collection_deposit_date', 'collection_deposit_amount',
+                'settlement_bank', 'payment_method', 'actual_payment_date',
+                'payment_place', 'payment_place_detail',
+                'renewal_date', 'renewal_new_bill_no', 'renewal_reason',
+                'recourse_date', 'recourse_amount', 'recourse_target', 'recourse_reason',
+                'buyback_date', 'buyback_amount', 'buyback_bank',
+                'dishonored_date', 'dishonored_reason', 'has_protest', 'protest_date',
+                'recourse_notice_date', 'recourse_notice_deadline',
+                'is_split',
+            ]);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php b/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php
new file mode 100644
index 0000000..ea8deab
--- /dev/null
+++ b/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->json('metadata')->nullable()->after('category');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->dropColumn('metadata');
+        });
+    }
+};

From 31d2f08dd89859c2902a71122ef5423d99c50307 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 21:22:44 +0900
Subject: [PATCH 075/166] =?UTF-8?q?feat:=20[loan]=20=EC=83=81=ED=92=88?=
 =?UTF-8?q?=EA=B6=8C=20=EC=A0=91=EB=8C=80=EB=B9=84=20=EC=9E=90=EB=8F=99=20?=
 =?UTF-8?q?=EC=97=B0=EB=8F=99=20=EA=B8=B0=EB=8A=A5=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ExpenseAccount: loan_id 필드 + SUB_TYPE_GIFT_CERTIFICATE 상수 추가
- LoanService: 상품권 used+접대비해당 시 expense_accounts 자동 upsert/삭제
- 마이그레이션: expense_accounts에 loan_id 컬럼 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Models/Tenants/ExpenseAccount.php         |  4 ++
 app/Services/LoanService.php                  | 56 +++++++++++++++++++
 ..._add_loan_id_to_expense_accounts_table.php | 32 +++++++++++
 3 files changed, 92 insertions(+)
 create mode 100644 database/migrations/2026_03_05_210000_add_loan_id_to_expense_accounts_table.php

diff --git a/app/Models/Tenants/ExpenseAccount.php b/app/Models/Tenants/ExpenseAccount.php
index b57c677..c9fe540 100644
--- a/app/Models/Tenants/ExpenseAccount.php
+++ b/app/Models/Tenants/ExpenseAccount.php
@@ -34,6 +34,7 @@ class ExpenseAccount extends Model
         'vendor_name',
         'payment_method',
         'card_no',
+        'loan_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -53,6 +54,9 @@ class ExpenseAccount extends Model
 
     public const TYPE_OFFICE = 'office';
 
+    // 세부 유형 상수 (접대비)
+    public const SUB_TYPE_GIFT_CERTIFICATE = 'gift_certificate';
+
     // 세부 유형 상수 (복리후생)
     public const SUB_TYPE_MEAL = 'meal';
 
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index d674e11..ac242ec 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Tenants\ExpenseAccount;
 use App\Models\Tenants\Loan;
 use App\Models\Tenants\Withdrawal;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
@@ -261,9 +262,56 @@ public function update(int $id, array $data): Loan
 
         $loan->save();
 
+        // 상품권 → 접대비 자동 연동
+        if ($loan->category === Loan::CATEGORY_GIFT_CERTIFICATE) {
+            $this->syncGiftCertificateExpense($loan);
+        }
+
         return $loan->fresh(['user:id,name,email', 'creator:id,name']);
     }
 
+    /**
+     * 상품권 → 접대비 자동 연동
+     *
+     * 상태가 'used' + entertainment_expense='applicable' → expense_accounts에 INSERT
+     * 그 외 → 기존 연결된 expense_accounts 삭제
+     */
+    private function syncGiftCertificateExpense(Loan $loan): void
+    {
+        $metadata = $loan->metadata ?? [];
+        $isEntertainment = ($loan->status === Loan::STATUS_USED)
+            && ($metadata['entertainment_expense'] ?? '') === 'applicable';
+
+        if ($isEntertainment) {
+            // upsert: loan_id 기준으로 있으면 업데이트, 없으면 생성
+            ExpenseAccount::query()
+                ->updateOrCreate(
+                    [
+                        'tenant_id' => $loan->tenant_id,
+                        'loan_id' => $loan->id,
+                    ],
+                    [
+                        'account_type' => ExpenseAccount::TYPE_ENTERTAINMENT,
+                        'sub_type' => ExpenseAccount::SUB_TYPE_GIFT_CERTIFICATE,
+                        'expense_date' => $loan->settlement_date ?? $loan->loan_date,
+                        'amount' => $loan->amount,
+                        'description' => ($metadata['cert_name'] ?? '상품권') . ' 접대비 전환',
+                        'vendor_name' => $metadata['vendor_name'] ?? null,
+                        'vendor_id' => ! empty($metadata['vendor_id']) ? (int) $metadata['vendor_id'] : null,
+                        'payment_method' => ExpenseAccount::PAYMENT_CASH,
+                        'created_by' => $loan->updated_by ?? $loan->created_by,
+                        'updated_by' => $loan->updated_by ?? $loan->created_by,
+                    ]
+                );
+        } else {
+            // 접대비 해당이 아니면 연결된 레코드 삭제
+            ExpenseAccount::query()
+                ->where('tenant_id', $loan->tenant_id)
+                ->where('loan_id', $loan->id)
+                ->delete();
+        }
+    }
+
     /**
      * 가지급금 삭제
      */
@@ -280,6 +328,14 @@ public function destroy(int $id): bool
             throw new BadRequestHttpException(__('error.loan.not_deletable'));
         }
 
+        // 상품권 연결 접대비 레코드도 삭제
+        if ($loan->category === Loan::CATEGORY_GIFT_CERTIFICATE) {
+            ExpenseAccount::query()
+                ->where('tenant_id', $tenantId)
+                ->where('loan_id', $loan->id)
+                ->delete();
+        }
+
         $loan->deleted_by = $userId;
         $loan->save();
         $loan->delete();
diff --git a/database/migrations/2026_03_05_210000_add_loan_id_to_expense_accounts_table.php b/database/migrations/2026_03_05_210000_add_loan_id_to_expense_accounts_table.php
new file mode 100644
index 0000000..10d4a43
--- /dev/null
+++ b/database/migrations/2026_03_05_210000_add_loan_id_to_expense_accounts_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->unsignedBigInteger('loan_id')->nullable()->after('card_no')
+                ->comment('연결된 가지급금 ID (상품권→접대비 전환 시)');
+
+            $table->index('loan_id');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->dropIndex(['loan_id']);
+            $table->dropColumn('loan_id');
+        });
+    }
+};

From 03f86f375e6c6c83375b24f83594dd92c39491bc Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 21:32:36 +0900
Subject: [PATCH 076/166] =?UTF-8?q?fix:=20[loan]=20=EC=83=81=ED=92=88?=
 =?UTF-8?q?=EA=B6=8C=20store=20=EC=8B=9C=20=EC=A0=91=EB=8C=80=EB=B9=84=20?=
 =?UTF-8?q?=EC=97=B0=EB=8F=99=20+=20=EC=B9=B4=ED=85=8C=EA=B3=A0=EB=A6=AC?=
 =?UTF-8?q?=20=EC=A7=91=EA=B3=84=EC=97=90=EC=84=9C=20=EC=82=AC=EC=9A=A9/?=
 =?UTF-8?q?=ED=8F=90=EA=B8=B0=20=EC=A0=9C=EC=99=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- store()에서도 상품권 접대비 자동 연동 호출
- getCategoryBreakdown: used/disposed 상품권은 가지급금 집계에서 제외

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/LoanService.php | 18 +++++++++++++++---
 1 file changed, 15 insertions(+), 3 deletions(-)

diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index ac242ec..0db4fc3 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -192,7 +192,7 @@ public function store(array $data): Loan
             $status = $data['status']
                 ?? ($category === Loan::CATEGORY_GIFT_CERTIFICATE ? Loan::STATUS_HOLDING : Loan::STATUS_OUTSTANDING);
 
-            return Loan::create([
+            $loan = Loan::create([
                 'tenant_id' => $tenantId,
                 'user_id' => $loanUserId,
                 'loan_date' => $data['loan_date'],
@@ -205,6 +205,13 @@ public function store(array $data): Loan
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
+
+            // 상품권 → 접대비 자동 연동
+            if ($category === Loan::CATEGORY_GIFT_CERTIFICATE) {
+                $this->syncGiftCertificateExpense($loan);
+            }
+
+            return $loan;
         });
     }
 
@@ -592,9 +599,14 @@ private function getCategoryBreakdown(int $tenantId, ?string $startDate = null,
             ];
         }
 
-        // 카테고리별 집계 (summary와 동일하게 전체 대상, 날짜 필터 적용)
+        // 카테고리별 집계 (날짜 필터 적용)
+        // 상품권 중 used/disposed는 접대비로 전환되므로 가지급금 집계에서 제외
         $query = Loan::query()
-            ->where('tenant_id', $tenantId);
+            ->where('tenant_id', $tenantId)
+            ->whereNot(function ($q) {
+                $q->where('category', Loan::CATEGORY_GIFT_CERTIFICATE)
+                    ->whereIn('status', [Loan::STATUS_USED, Loan::STATUS_DISPOSED]);
+            });
 
         if ($startDate) {
             $query->where('loan_date', '>=', $startDate);

From 652ac3d1ecc1ec41aa8bf7e267fb76fda87b1e97 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 21:39:17 +0900
Subject: [PATCH 077/166] =?UTF-8?q?fix:=20[loan]=20dashboard=20summary/?=
 =?UTF-8?q?=EB=AA=A9=EB=A1=9D=EC=97=90=EC=84=9C=EB=8F=84=20used/disposed?=
 =?UTF-8?q?=20=EC=83=81=ED=92=88=EA=B6=8C=20=EC=A0=9C=EC=99=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- dashboard summary 쿼리에 excludeUsedGiftCert 조건 적용
- 가지급금 목록 쿼리에도 동일 조건 적용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/LoanService.php | 12 +++++++++++-
 1 file changed, 11 insertions(+), 1 deletion(-)

diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 0db4fc3..f30c666 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -525,9 +525,18 @@ public function dashboard(?string $startDate = null, ?string $endDate = null): a
             return $query;
         };
 
+        // 상품권 중 used/disposed 제외 조건 (접대비로 전환됨)
+        $excludeUsedGiftCert = function ($query) {
+            $query->whereNot(function ($q) {
+                $q->where('category', Loan::CATEGORY_GIFT_CERTIFICATE)
+                    ->whereIn('status', [Loan::STATUS_USED, Loan::STATUS_DISPOSED]);
+            });
+        };
+
         // 1. Summary 데이터 (날짜 필터 적용)
         $summaryQuery = Loan::query()->where('tenant_id', $tenantId);
         $applyDateFilter($summaryQuery);
+        $excludeUsedGiftCert($summaryQuery);
 
         $stats = $summaryQuery->selectRaw('
             COUNT(*) as total_count,
@@ -544,11 +553,12 @@ public function dashboard(?string $startDate = null, ?string $endDate = null): a
         // 3. 카테고리별 집계 (날짜 필터 적용)
         $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
 
-        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용)
+        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용, used/disposed 상품권 제외)
         $loansQuery = Loan::query()
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'withdrawal']);
         $applyDateFilter($loansQuery);
+        $excludeUsedGiftCert($loansQuery);
 
         $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [

From 7fe856f3b7910e4f7071f7524dbe6aa7f53f657f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 21:42:00 +0900
Subject: [PATCH 078/166] =?UTF-8?q?fix:=20[loan]=20=EC=83=81=ED=92=88?=
 =?UTF-8?q?=EA=B6=8C=20=EC=B9=B4=ED=85=8C=EA=B3=A0=EB=A6=AC=EB=8A=94=20?=
 =?UTF-8?q?=EC=83=81=ED=83=9C=20=EB=AC=B4=EA=B4=80=ED=95=98=EA=B2=8C=20?=
 =?UTF-8?q?=EC=88=98=EC=A0=95/=EC=82=AD=EC=A0=9C=20=EA=B0=80=EB=8A=A5?=
 =?UTF-8?q?=ED=95=98=EB=8F=84=EB=A1=9D=20=EB=B3=80=EA=B2=BD?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- isEditable(): 상품권이면 상태와 무관하게 수정 허용
- isDeletable(): 상품권이면 상태와 무관하게 삭제 허용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Models/Tenants/Loan.php | 12 ++++++++++--
 1 file changed, 10 insertions(+), 2 deletions(-)

diff --git a/app/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index c769300..cd10527 100644
--- a/app/Models/Tenants/Loan.php
+++ b/app/Models/Tenants/Loan.php
@@ -219,10 +219,14 @@ public function getElapsedDaysAttribute(): int
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (미정산 상태만)
+     * 수정 가능 여부 (미정산 상태 또는 상품권)
      */
     public function isEditable(): bool
     {
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
         return in_array($this->status, [
             self::STATUS_OUTSTANDING,
             self::STATUS_HOLDING,
@@ -230,10 +234,14 @@ public function isEditable(): bool
     }
 
     /**
-     * 삭제 가능 여부 (미정산/보유 상태만)
+     * 삭제 가능 여부 (미정산/보유 상태 또는 상품권)
      */
     public function isDeletable(): bool
     {
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
         return in_array($this->status, [
             self::STATUS_OUTSTANDING,
             self::STATUS_HOLDING,

From c57e768b8775a32b882899ddd4c2d7f140a0451f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Thu, 5 Mar 2026 22:12:46 +0900
Subject: [PATCH 079/166] =?UTF-8?q?fix:=20[loan]=20=EC=83=81=ED=92=88?=
 =?UTF-8?q?=EA=B6=8C=20=EC=A0=91=EB=8C=80=EB=B9=84=20=EC=97=B0=EB=8F=99=20?=
 =?UTF-8?q?=EC=8B=9C=20receipt=5Fno=EC=97=90=20=EC=8B=9C=EB=A6=AC=EC=96=BC?=
 =?UTF-8?q?=EB=B2=88=ED=98=B8=20=EB=A7=A4=ED=95=91?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/LoanService.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index f30c666..f04739f 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -303,6 +303,7 @@ private function syncGiftCertificateExpense(Loan $loan): void
                         'expense_date' => $loan->settlement_date ?? $loan->loan_date,
                         'amount' => $loan->amount,
                         'description' => ($metadata['cert_name'] ?? '상품권') . ' 접대비 전환',
+                        'receipt_no' => $metadata['serial_number'] ?? null,
                         'vendor_name' => $metadata['vendor_name'] ?? null,
                         'vendor_id' => ! empty($metadata['vendor_id']) ? (int) $metadata['vendor_id'] : null,
                         'payment_method' => ExpenseAccount::PAYMENT_CASH,

From 0f25a5d4e1afcd5f1889256e391578727d9eee44 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 23:41:21 +0900
Subject: [PATCH 080/166] =?UTF-8?q?feat:=20[approval]=20=EA=B2=BD=EB=A0=A5?=
 =?UTF-8?q?=EC=A6=9D=EB=AA=85=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=8D=B0?=
 =?UTF-8?q?=EC=9D=B4=ED=84=B0=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...2026_03_05_230000_add_career_cert_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_05_230000_add_career_cert_form.php

diff --git a/database/migrations/2026_03_05_230000_add_career_cert_form.php b/database/migrations/2026_03_05_230000_add_career_cert_form.php
new file mode 100644
index 0000000..070b2d1
--- /dev/null
+++ b/database/migrations/2026_03_05_230000_add_career_cert_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'career_cert')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '경력증명서',
+                    'code' => 'career_cert',
+                    'category' => 'certificate',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'career_cert')->delete();
+    }
+};

From 846ced3ead95bb4a12f18904f49ccd0733fd3128 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 5 Mar 2026 23:57:45 +0900
Subject: [PATCH 081/166] =?UTF-8?q?feat:=20[approval]=20=EC=9C=84=EC=B4=89?=
 =?UTF-8?q?=EC=A6=9D=EB=AA=85=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=8D=B0?=
 =?UTF-8?q?=EC=9D=B4=ED=84=B0=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...03_05_234000_add_appointment_cert_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_05_234000_add_appointment_cert_form.php

diff --git a/database/migrations/2026_03_05_234000_add_appointment_cert_form.php b/database/migrations/2026_03_05_234000_add_appointment_cert_form.php
new file mode 100644
index 0000000..d2bc1ad
--- /dev/null
+++ b/database/migrations/2026_03_05_234000_add_appointment_cert_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'appointment_cert')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '위촉증명서',
+                    'code' => 'appointment_cert',
+                    'category' => 'certificate',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'appointment_cert')->delete();
+    }
+};

From 96def0d71e683f4af020be068c35e992b47b6586 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 00:13:18 +0900
Subject: [PATCH 082/166] =?UTF-8?q?feat:=20[approval]=20=EC=82=AC=EC=A7=81?=
 =?UTF-8?q?=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...2026_03_06_100000_add_resignation_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_06_100000_add_resignation_form.php

diff --git a/database/migrations/2026_03_06_100000_add_resignation_form.php b/database/migrations/2026_03_06_100000_add_resignation_form.php
new file mode 100644
index 0000000..680d681
--- /dev/null
+++ b/database/migrations/2026_03_06_100000_add_resignation_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'resignation')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '사직서',
+                    'code' => 'resignation',
+                    'category' => 'certificate',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'resignation')->delete();
+    }
+};

From a7973bb555406d1f1abddc7ddf881e39fc2f1648 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Fri, 6 Mar 2026 10:37:57 +0900
Subject: [PATCH 083/166] =?UTF-8?q?feat:=20[loan]=20=EC=83=81=ED=92=88?=
 =?UTF-8?q?=EA=B6=8C=20summary=EC=97=90=20=EC=A0=91=EB=8C=80=EB=B9=84=20?=
 =?UTF-8?q?=ED=95=B4=EB=8B=B9=20=EC=A7=91=EA=B3=84=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- expense_accounts 테이블에서 접대비(상품권) 건수/금액 조회
- entertainment_count, entertainment_amount 응답 필드 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/LoanService.php | 11 +++++++++++
 1 file changed, 11 insertions(+)

diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index f04739f..87cb509 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -152,6 +152,17 @@ public function summary(?int $userId = null, ?string $category = null): array
             $result['used_count'] = (int) $stats->used_count;
             $result['used_amount'] = (float) $stats->used_amount;
             $result['disposed_count'] = (int) $stats->disposed_count;
+
+            // 접대비 해당 집계 (expense_accounts 테이블에서 조회)
+            $entertainmentStats = ExpenseAccount::query()
+                ->where('tenant_id', $tenantId)
+                ->where('account_type', ExpenseAccount::TYPE_ENTERTAINMENT)
+                ->where('sub_type', ExpenseAccount::SUB_TYPE_GIFT_CERTIFICATE)
+                ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as amount')
+                ->first();
+
+            $result['entertainment_count'] = (int) ($entertainmentStats->count ?? 0);
+            $result['entertainment_amount'] = (float) ($entertainmentStats->amount ?? 0);
         }
 
         return $result;

From be9c1baa34b4ea472d9f28247807203f66cc4b8c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Fri, 6 Mar 2026 10:59:16 +0900
Subject: [PATCH 084/166] =?UTF-8?q?fix:=20[receivables]=20=EC=83=81?=
 =?UTF-8?q?=EC=9C=84=20=EA=B1=B0=EB=9E=98=EC=B2=98=20=EC=A7=91=EA=B3=84?=
 =?UTF-8?q?=EC=97=90=EC=84=9C=20soft=20delete=20=EB=A0=88=EC=BD=94?=
 =?UTF-8?q?=EB=93=9C=20=EC=A0=9C=EC=99=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- orders, deposits, bills 서브쿼리에 whereNull('deleted_at') 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/ReceivablesService.php | 3 +++
 1 file changed, 3 insertions(+)

diff --git a/app/Services/ReceivablesService.php b/app/Services/ReceivablesService.php
index 9eaf56d..3ebb046 100644
--- a/app/Services/ReceivablesService.php
+++ b/app/Services/ReceivablesService.php
@@ -270,18 +270,21 @@ private function getTopReceivableVendors(int $tenantId, int $limit = 3): array
             ->select('client_id', \DB::raw('SUM(total_amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->groupBy('client_id');
 
         $depositsSub = \DB::table('deposits')
             ->select('client_id', \DB::raw('SUM(amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->groupBy('client_id');
 
         $billsSub = \DB::table('bills')
             ->select('client_id', \DB::raw('SUM(amount) as total'))
             ->where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
             ->where('bill_type', 'received')
             ->groupBy('client_id');
 

From 12d172e4c33a53039336da73c2c2bac4d23d4abf Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Fri, 6 Mar 2026 13:10:45 +0900
Subject: [PATCH 085/166] =?UTF-8?q?feat:=20[finance]=20=EA=B3=84=EC=A0=95?=
 =?UTF-8?q?=EA=B3=BC=EB=AA=A9=20=EB=B0=8F=20=EC=9D=BC=EB=B0=98=EC=A0=84?=
 =?UTF-8?q?=ED=91=9C=20API=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- AccountCode 모델/서비스/컨트롤러 구현
- JournalEntry, JournalEntryLine 모델 구현
- GeneralJournalEntry 서비스/컨트롤러 구현
- FormRequest 검증 클래스 추가
- finance 라우트 등록
- i18n 메시지 키 추가 (message.php, error.php)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/AccountSubjectController.php       |  60 ++
 .../Api/V1/GeneralJournalEntryController.php  |  85 +++
 .../StoreAccountSubjectRequest.php            |  31 +
 .../StoreManualJournalRequest.php             |  42 ++
 .../UpdateJournalRequest.php                  |  38 ++
 app/Models/Tenants/AccountCode.php            |  49 ++
 app/Models/Tenants/JournalEntry.php           |  53 ++
 app/Models/Tenants/JournalEntryLine.php       |  45 ++
 app/Services/AccountCodeService.php           | 109 ++++
 app/Services/GeneralJournalEntryService.php   | 578 ++++++++++++++++++
 lang/ko/error.php                             |  11 +
 lang/ko/message.php                           |  16 +
 routes/api/v1/finance.php                     |  20 +
 13 files changed, 1137 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/AccountSubjectController.php
 create mode 100644 app/Http/Controllers/Api/V1/GeneralJournalEntryController.php
 create mode 100644 app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
 create mode 100644 app/Http/Requests/V1/GeneralJournalEntry/StoreManualJournalRequest.php
 create mode 100644 app/Http/Requests/V1/GeneralJournalEntry/UpdateJournalRequest.php
 create mode 100644 app/Models/Tenants/AccountCode.php
 create mode 100644 app/Models/Tenants/JournalEntry.php
 create mode 100644 app/Models/Tenants/JournalEntryLine.php
 create mode 100644 app/Services/AccountCodeService.php
 create mode 100644 app/Services/GeneralJournalEntryService.php

diff --git a/app/Http/Controllers/Api/V1/AccountSubjectController.php b/app/Http/Controllers/Api/V1/AccountSubjectController.php
new file mode 100644
index 0000000..20af5a2
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/AccountSubjectController.php
@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Services\AccountCodeService;
+use Illuminate\Http\Request;
+
+class AccountSubjectController extends Controller
+{
+    public function __construct(
+        private readonly AccountCodeService $service
+    ) {}
+
+    /**
+     * 계정과목 목록 조회
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only(['search', 'category']);
+
+        $subjects = $this->service->index($params);
+
+        return ApiResponse::success($subjects, __('message.fetched'));
+    }
+
+    /**
+     * 계정과목 등록
+     */
+    public function store(StoreAccountSubjectRequest $request)
+    {
+        $subject = $this->service->store($request->validated());
+
+        return ApiResponse::success($subject, __('message.created'), [], 201);
+    }
+
+    /**
+     * 계정과목 활성/비활성 토글
+     */
+    public function toggleStatus(int $id, Request $request)
+    {
+        $isActive = (bool) $request->input('is_active', true);
+
+        $subject = $this->service->toggleStatus($id, $isActive);
+
+        return ApiResponse::success($subject, __('message.toggled'));
+    }
+
+    /**
+     * 계정과목 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/GeneralJournalEntryController.php b/app/Http/Controllers/Api/V1/GeneralJournalEntryController.php
new file mode 100644
index 0000000..4979da9
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/GeneralJournalEntryController.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\GeneralJournalEntry\StoreManualJournalRequest;
+use App\Http\Requests\V1\GeneralJournalEntry\UpdateJournalRequest;
+use App\Services\GeneralJournalEntryService;
+use Illuminate\Http\Request;
+
+class GeneralJournalEntryController extends Controller
+{
+    public function __construct(
+        private readonly GeneralJournalEntryService $service
+    ) {}
+
+    /**
+     * 일반전표 통합 목록 조회
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'start_date', 'end_date', 'search', 'page', 'per_page',
+        ]);
+
+        $result = $this->service->index($params);
+
+        return ApiResponse::success($result, __('message.fetched'));
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'start_date', 'end_date', 'search',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+
+    /**
+     * 수기전표 등록
+     */
+    public function store(StoreManualJournalRequest $request)
+    {
+        $entry = $this->service->store($request->validated());
+
+        return ApiResponse::success($entry, __('message.created'), [], 201);
+    }
+
+    /**
+     * 전표 상세 조회 (분개 수정 모달용)
+     */
+    public function show(int $id)
+    {
+        $detail = $this->service->show($id);
+
+        return ApiResponse::success($detail, __('message.fetched'));
+    }
+
+    /**
+     * 분개 수정
+     */
+    public function updateJournal(int $id, UpdateJournalRequest $request)
+    {
+        $entry = $this->service->updateJournal($id, $request->validated());
+
+        return ApiResponse::success($entry, __('message.updated'));
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function destroyJournal(int $id)
+    {
+        $this->service->destroyJournal($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
new file mode 100644
index 0000000..74316ab
--- /dev/null
+++ b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => ['required', 'string', 'max:10'],
+            'name' => ['required', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '계정과목 코드를 입력하세요.',
+            'name.required' => '계정과목명을 입력하세요.',
+            'category.in' => '유효한 분류를 선택하세요.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/GeneralJournalEntry/StoreManualJournalRequest.php b/app/Http/Requests/V1/GeneralJournalEntry/StoreManualJournalRequest.php
new file mode 100644
index 0000000..4508680
--- /dev/null
+++ b/app/Http/Requests/V1/GeneralJournalEntry/StoreManualJournalRequest.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Requests\V1\GeneralJournalEntry;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreManualJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'journal_date' => ['required', 'date'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'rows' => ['required', 'array', 'min:2'],
+            'rows.*.side' => ['required', 'in:debit,credit'],
+            'rows.*.account_subject_id' => ['required', 'string', 'max:10'],
+            'rows.*.vendor_id' => ['nullable', 'integer'],
+            'rows.*.debit_amount' => ['required', 'integer', 'min:0'],
+            'rows.*.credit_amount' => ['required', 'integer', 'min:0'],
+            'rows.*.memo' => ['nullable', 'string', 'max:300'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'journal_date.required' => '전표일자를 입력하세요.',
+            'rows.required' => '분개 행을 입력하세요.',
+            'rows.min' => '최소 2개 이상의 분개 행이 필요합니다.',
+            'rows.*.side.required' => '차/대 구분을 선택하세요.',
+            'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
+            'rows.*.account_subject_id.required' => '계정과목을 선택하세요.',
+            'rows.*.debit_amount.required' => '차변 금액을 입력하세요.',
+            'rows.*.credit_amount.required' => '대변 금액을 입력하세요.',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/GeneralJournalEntry/UpdateJournalRequest.php b/app/Http/Requests/V1/GeneralJournalEntry/UpdateJournalRequest.php
new file mode 100644
index 0000000..cf3d364
--- /dev/null
+++ b/app/Http/Requests/V1/GeneralJournalEntry/UpdateJournalRequest.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Requests\V1\GeneralJournalEntry;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'journal_memo' => ['sometimes', 'nullable', 'string', 'max:1000'],
+            'rows' => ['sometimes', 'array', 'min:1'],
+            'rows.*.side' => ['required_with:rows', 'in:debit,credit'],
+            'rows.*.account_subject_id' => ['required_with:rows', 'string', 'max:10'],
+            'rows.*.vendor_id' => ['nullable', 'integer'],
+            'rows.*.debit_amount' => ['required_with:rows', 'integer', 'min:0'],
+            'rows.*.credit_amount' => ['required_with:rows', 'integer', 'min:0'],
+            'rows.*.memo' => ['nullable', 'string', 'max:300'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'rows.*.side.required_with' => '차/대 구분을 선택하세요.',
+            'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
+            'rows.*.account_subject_id.required_with' => '계정과목을 선택하세요.',
+            'rows.*.debit_amount.required_with' => '차변 금액을 입력하세요.',
+            'rows.*.credit_amount.required_with' => '대변 금액을 입력하세요.',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/AccountCode.php b/app/Models/Tenants/AccountCode.php
new file mode 100644
index 0000000..7eb465a
--- /dev/null
+++ b/app/Models/Tenants/AccountCode.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class AccountCode extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'code',
+        'name',
+        'category',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+        'is_active' => 'boolean',
+    ];
+
+    // Categories
+    public const CATEGORY_ASSET = 'asset';
+    public const CATEGORY_LIABILITY = 'liability';
+    public const CATEGORY_CAPITAL = 'capital';
+    public const CATEGORY_REVENUE = 'revenue';
+    public const CATEGORY_EXPENSE = 'expense';
+
+    public const CATEGORIES = [
+        self::CATEGORY_ASSET => '자산',
+        self::CATEGORY_LIABILITY => '부채',
+        self::CATEGORY_CAPITAL => '자본',
+        self::CATEGORY_REVENUE => '수익',
+        self::CATEGORY_EXPENSE => '비용',
+    ];
+
+    /**
+     * 활성 계정과목만 조회
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+}
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
new file mode 100644
index 0000000..17cdd6f
--- /dev/null
+++ b/app/Models/Tenants/JournalEntry.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class JournalEntry extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'entry_no',
+        'entry_date',
+        'entry_type',
+        'description',
+        'total_debit',
+        'total_credit',
+        'status',
+        'source_type',
+        'source_key',
+        'created_by_name',
+        'attachment_note',
+    ];
+
+    protected $casts = [
+        'entry_date' => 'date',
+        'total_debit' => 'integer',
+        'total_credit' => 'integer',
+    ];
+
+    // Status
+    public const STATUS_DRAFT = 'draft';
+    public const STATUS_CONFIRMED = 'confirmed';
+
+    // Source type
+    public const SOURCE_MANUAL = 'manual';
+    public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+
+    // Entry type
+    public const TYPE_GENERAL = 'general';
+
+    /**
+     * 분개 행 관계
+     */
+    public function lines(): HasMany
+    {
+        return $this->hasMany(JournalEntryLine::class)->orderBy('line_no');
+    }
+}
diff --git a/app/Models/Tenants/JournalEntryLine.php b/app/Models/Tenants/JournalEntryLine.php
new file mode 100644
index 0000000..b906306
--- /dev/null
+++ b/app/Models/Tenants/JournalEntryLine.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class JournalEntryLine extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'journal_entry_id',
+        'line_no',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'trading_partner_id',
+        'trading_partner_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+    ];
+
+    protected $casts = [
+        'line_no' => 'integer',
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'trading_partner_id' => 'integer',
+    ];
+
+    // DC Type
+    public const DC_DEBIT = 'debit';
+    public const DC_CREDIT = 'credit';
+
+    /**
+     * 전표 관계
+     */
+    public function journalEntry(): BelongsTo
+    {
+        return $this->belongsTo(JournalEntry::class);
+    }
+}
diff --git a/app/Services/AccountCodeService.php b/app/Services/AccountCodeService.php
new file mode 100644
index 0000000..c6342db
--- /dev/null
+++ b/app/Services/AccountCodeService.php
@@ -0,0 +1,109 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntryLine;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class AccountCodeService extends Service
+{
+    /**
+     * 계정과목 목록 조회
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = AccountCode::query()
+            ->where('tenant_id', $tenantId);
+
+        // 검색 (코드/이름)
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('code', 'like', "%{$search}%")
+                    ->orWhere('name', 'like', "%{$search}%");
+            });
+        }
+
+        // 분류 필터
+        if (! empty($params['category'])) {
+            $query->where('category', $params['category']);
+        }
+
+        return $query->orderBy('sort_order')->orderBy('code')->get()->toArray();
+    }
+
+    /**
+     * 계정과목 등록
+     */
+    public function store(array $data): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        // 중복 코드 체크
+        $exists = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $data['code'])
+            ->exists();
+
+        if ($exists) {
+            throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
+        }
+
+        $accountCode = new AccountCode;
+        $accountCode->tenant_id = $tenantId;
+        $accountCode->code = $data['code'];
+        $accountCode->name = $data['name'];
+        $accountCode->category = $data['category'] ?? null;
+        $accountCode->sort_order = $data['sort_order'] ?? 0;
+        $accountCode->is_active = true;
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
+    /**
+     * 계정과목 활성/비활성 토글
+     */
+    public function toggleStatus(int $id, bool $isActive): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $accountCode->is_active = $isActive;
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
+    /**
+     * 계정과목 삭제 (사용 중이면 차단)
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // 전표에서 사용 중인지 확인
+        $inUse = JournalEntryLine::query()
+            ->where('tenant_id', $tenantId)
+            ->where('account_code', $accountCode->code)
+            ->exists();
+
+        if ($inUse) {
+            throw new BadRequestHttpException(__('error.account_subject.in_use'));
+        }
+
+        $accountCode->delete();
+
+        return true;
+    }
+}
diff --git a/app/Services/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
new file mode 100644
index 0000000..3e2d1f9
--- /dev/null
+++ b/app/Services/GeneralJournalEntryService.php
@@ -0,0 +1,578 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntry;
+use App\Models\Tenants\JournalEntryLine;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class GeneralJournalEntryService extends Service
+{
+    /**
+     * 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
+     * deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $startDate = $params['start_date'] ?? null;
+        $endDate = $params['end_date'] ?? null;
+        $search = $params['search'] ?? null;
+        $perPage = (int) ($params['per_page'] ?? 20);
+        $page = (int) ($params['page'] ?? 1);
+
+        // 1) 입금(transfer) UNION 출금(transfer) UNION 수기전표
+        $depositsQuery = DB::table('deposits')
+            ->leftJoin('journal_entries', function ($join) use ($tenantId) {
+                $join->on('journal_entries.source_key', '=', DB::raw("CONCAT('deposit_', deposits.id)"))
+                    ->where('journal_entries.tenant_id', $tenantId)
+                    ->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
+                    ->whereNull('journal_entries.deleted_at');
+            })
+            ->where('deposits.tenant_id', $tenantId)
+            ->where('deposits.payment_method', 'transfer')
+            ->whereNull('deposits.deleted_at')
+            ->select([
+                'deposits.id',
+                'deposits.deposit_date as date',
+                DB::raw("'deposit' as division"),
+                'deposits.amount',
+                'deposits.description',
+                DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
+                'deposits.amount as deposit_amount',
+                DB::raw('0 as withdrawal_amount'),
+                DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
+                DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
+                DB::raw("CASE WHEN journal_entries.id IS NOT NULL THEN 'linked' ELSE 'manual' END as source"),
+                'deposits.created_at',
+                'deposits.updated_at',
+                DB::raw('journal_entries.id as journal_entry_id'),
+            ]);
+
+        $withdrawalsQuery = DB::table('withdrawals')
+            ->leftJoin('journal_entries', function ($join) use ($tenantId) {
+                $join->on('journal_entries.source_key', '=', DB::raw("CONCAT('withdrawal_', withdrawals.id)"))
+                    ->where('journal_entries.tenant_id', $tenantId)
+                    ->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
+                    ->whereNull('journal_entries.deleted_at');
+            })
+            ->where('withdrawals.tenant_id', $tenantId)
+            ->where('withdrawals.payment_method', 'transfer')
+            ->whereNull('withdrawals.deleted_at')
+            ->select([
+                'withdrawals.id',
+                'withdrawals.withdrawal_date as date',
+                DB::raw("'withdrawal' as division"),
+                'withdrawals.amount',
+                'withdrawals.description',
+                DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
+                DB::raw('0 as deposit_amount'),
+                'withdrawals.amount as withdrawal_amount',
+                DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
+                DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
+                DB::raw("CASE WHEN journal_entries.id IS NOT NULL THEN 'linked' ELSE 'manual' END as source"),
+                'withdrawals.created_at',
+                'withdrawals.updated_at',
+                DB::raw('journal_entries.id as journal_entry_id'),
+            ]);
+
+        $manualQuery = DB::table('journal_entries')
+            ->where('journal_entries.tenant_id', $tenantId)
+            ->where('journal_entries.source_type', JournalEntry::SOURCE_MANUAL)
+            ->whereNull('journal_entries.deleted_at')
+            ->select([
+                'journal_entries.id',
+                'journal_entries.entry_date as date',
+                DB::raw("'transfer' as division"),
+                'journal_entries.total_debit as amount',
+                'journal_entries.description',
+                'journal_entries.description as journal_description',
+                DB::raw('0 as deposit_amount'),
+                DB::raw('0 as withdrawal_amount'),
+                'journal_entries.total_debit as debit_amount',
+                'journal_entries.total_credit as credit_amount',
+                DB::raw("'manual' as source"),
+                'journal_entries.created_at',
+                'journal_entries.updated_at',
+                DB::raw('journal_entries.id as journal_entry_id'),
+            ]);
+
+        // 날짜 필터
+        if ($startDate) {
+            $depositsQuery->where('deposits.deposit_date', '>=', $startDate);
+            $withdrawalsQuery->where('withdrawals.withdrawal_date', '>=', $startDate);
+            $manualQuery->where('journal_entries.entry_date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $depositsQuery->where('deposits.deposit_date', '<=', $endDate);
+            $withdrawalsQuery->where('withdrawals.withdrawal_date', '<=', $endDate);
+            $manualQuery->where('journal_entries.entry_date', '<=', $endDate);
+        }
+
+        // 검색 필터
+        if ($search) {
+            $depositsQuery->where(function ($q) use ($search) {
+                $q->where('deposits.description', 'like', "%{$search}%")
+                    ->orWhere('deposits.client_name', 'like', "%{$search}%");
+            });
+            $withdrawalsQuery->where(function ($q) use ($search) {
+                $q->where('withdrawals.description', 'like', "%{$search}%")
+                    ->orWhere('withdrawals.client_name', 'like', "%{$search}%");
+            });
+            $manualQuery->where('journal_entries.description', 'like', "%{$search}%");
+        }
+
+        // UNION
+        $unionQuery = $depositsQuery
+            ->unionAll($withdrawalsQuery)
+            ->unionAll($manualQuery);
+
+        // 전체 건수
+        $totalCount = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
+            ->mergeBindings($unionQuery)
+            ->count();
+
+        // 날짜순 정렬 + 페이지네이션
+        $items = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
+            ->mergeBindings($unionQuery)
+            ->orderBy('date', 'desc')
+            ->orderBy('created_at', 'desc')
+            ->offset(($page - 1) * $perPage)
+            ->limit($perPage)
+            ->get();
+
+        // 누적잔액 계산 (해당 기간 전체 기준)
+        $allForBalance = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
+            ->mergeBindings($unionQuery)
+            ->orderBy('date', 'asc')
+            ->orderBy('created_at', 'asc')
+            ->get(['deposit_amount', 'withdrawal_amount']);
+
+        $runningBalance = 0;
+        $balanceMap = [];
+        foreach ($allForBalance as $idx => $row) {
+            $runningBalance += (int) $row->deposit_amount - (int) $row->withdrawal_amount;
+            $balanceMap[$idx] = $runningBalance;
+        }
+
+        // 역순이므로 현재 페이지에 해당하는 잔액을 매핑
+        $totalItems = count($allForBalance);
+        $items = $items->map(function ($item, $index) use ($balanceMap, $totalItems, $page, $perPage) {
+            // 역순 인덱스 → 정순 인덱스
+            $reverseIdx = $totalItems - 1 - (($page - 1) * $perPage + $index);
+            $item->balance = $reverseIdx >= 0 ? ($balanceMap[$reverseIdx] ?? 0) : 0;
+
+            return $item;
+        });
+
+        return [
+            'data' => $items->toArray(),
+            'meta' => [
+                'current_page' => $page,
+                'last_page' => (int) ceil($totalCount / $perPage),
+                'per_page' => $perPage,
+                'total' => $totalCount,
+            ],
+        ];
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $startDate = $params['start_date'] ?? null;
+        $endDate = $params['end_date'] ?? null;
+        $search = $params['search'] ?? null;
+
+        // 입금 통계
+        $depositQuery = DB::table('deposits')
+            ->where('tenant_id', $tenantId)
+            ->where('payment_method', 'transfer')
+            ->whereNull('deleted_at');
+
+        // 출금 통계
+        $withdrawalQuery = DB::table('withdrawals')
+            ->where('tenant_id', $tenantId)
+            ->where('payment_method', 'transfer')
+            ->whereNull('deleted_at');
+
+        if ($startDate) {
+            $depositQuery->where('deposit_date', '>=', $startDate);
+            $withdrawalQuery->where('withdrawal_date', '>=', $startDate);
+        }
+        if ($endDate) {
+            $depositQuery->where('deposit_date', '<=', $endDate);
+            $withdrawalQuery->where('withdrawal_date', '<=', $endDate);
+        }
+        if ($search) {
+            $depositQuery->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%");
+            });
+            $withdrawalQuery->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%");
+            });
+        }
+
+        $depositCount = (clone $depositQuery)->count();
+        $depositAmount = (int) (clone $depositQuery)->sum('amount');
+        $withdrawalCount = (clone $withdrawalQuery)->count();
+        $withdrawalAmount = (int) (clone $withdrawalQuery)->sum('amount');
+
+        // 분개 완료/미완료 건수 (journal_entries가 연결된 입출금 수)
+        $journalCompleteCount = DB::table('journal_entries')
+            ->where('tenant_id', $tenantId)
+            ->where('source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
+            ->whereNull('deleted_at')
+            ->when($startDate, fn ($q) => $q->where('entry_date', '>=', $startDate))
+            ->when($endDate, fn ($q) => $q->where('entry_date', '<=', $endDate))
+            ->count();
+
+        $totalCount = $depositCount + $withdrawalCount;
+        $journalIncompleteCount = max(0, $totalCount - $journalCompleteCount);
+
+        return [
+            'total_count' => $totalCount,
+            'deposit_count' => $depositCount,
+            'deposit_amount' => $depositAmount,
+            'withdrawal_count' => $withdrawalCount,
+            'withdrawal_amount' => $withdrawalAmount,
+            'journal_complete_count' => $journalCompleteCount,
+            'journal_incomplete_count' => $journalIncompleteCount,
+        ];
+    }
+
+    /**
+     * 전표 상세 조회 (분개 수정 모달용)
+     */
+    public function show(int $id): array
+    {
+        $tenantId = $this->tenantId();
+
+        $entry = JournalEntry::query()
+            ->where('tenant_id', $tenantId)
+            ->with('lines')
+            ->findOrFail($id);
+
+        // source_type에 따라 원본 거래 정보 조회
+        $sourceInfo = $this->getSourceInfo($entry);
+
+        return [
+            'id' => $entry->id,
+            'date' => $entry->entry_date->format('Y-m-d'),
+            'division' => $sourceInfo['division'],
+            'amount' => $sourceInfo['amount'],
+            'description' => $sourceInfo['description'] ?? $entry->description,
+            'bank_name' => $sourceInfo['bank_name'] ?? '',
+            'account_number' => $sourceInfo['account_number'] ?? '',
+            'journal_memo' => $entry->description,
+            'rows' => $entry->lines->map(function ($line) {
+                return [
+                    'id' => $line->id,
+                    'side' => $line->dc_type,
+                    'account_subject_id' => $line->account_code,
+                    'account_subject_name' => $line->account_name,
+                    'vendor_id' => $line->trading_partner_id,
+                    'vendor_name' => $line->trading_partner_name ?? '',
+                    'debit_amount' => (int) $line->debit_amount,
+                    'credit_amount' => (int) $line->credit_amount,
+                    'memo' => $line->description ?? '',
+                ];
+            })->toArray(),
+        ];
+    }
+
+    /**
+     * 수기전표 등록
+     */
+    public function store(array $data): JournalEntry
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($data, $tenantId) {
+            // 차대 균형 검증
+            $this->validateDebitCreditBalance($data['rows']);
+
+            // 전표번호 생성
+            $entryNo = $this->generateEntryNo($tenantId, $data['journal_date']);
+
+            // 합계 계산
+            $totalDebit = 0;
+            $totalCredit = 0;
+            foreach ($data['rows'] as $row) {
+                $totalDebit += (int) ($row['debit_amount'] ?? 0);
+                $totalCredit += (int) ($row['credit_amount'] ?? 0);
+            }
+
+            // 전표 생성
+            $entry = new JournalEntry;
+            $entry->tenant_id = $tenantId;
+            $entry->entry_no = $entryNo;
+            $entry->entry_date = $data['journal_date'];
+            $entry->entry_type = JournalEntry::TYPE_GENERAL;
+            $entry->description = $data['description'] ?? null;
+            $entry->total_debit = $totalDebit;
+            $entry->total_credit = $totalCredit;
+            $entry->status = JournalEntry::STATUS_CONFIRMED;
+            $entry->source_type = JournalEntry::SOURCE_MANUAL;
+            $entry->source_key = null;
+            $entry->save();
+
+            // 분개 행 생성
+            $this->createLines($entry, $data['rows'], $tenantId);
+
+            return $entry->load('lines');
+        });
+    }
+
+    /**
+     * 분개 수정 (lines 전체 교체)
+     */
+    public function updateJournal(int $id, array $data): JournalEntry
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId) {
+            $entry = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // 메모 업데이트
+            if (array_key_exists('journal_memo', $data)) {
+                $entry->description = $data['journal_memo'];
+            }
+
+            // rows가 있으면 lines 교체
+            if (isset($data['rows']) && ! empty($data['rows'])) {
+                $this->validateDebitCreditBalance($data['rows']);
+
+                // 기존 lines 삭제
+                JournalEntryLine::query()
+                    ->where('journal_entry_id', $entry->id)
+                    ->delete();
+
+                // 새 lines 생성
+                $this->createLines($entry, $data['rows'], $tenantId);
+
+                // 합계 재계산
+                $totalDebit = 0;
+                $totalCredit = 0;
+                foreach ($data['rows'] as $row) {
+                    $totalDebit += (int) ($row['debit_amount'] ?? 0);
+                    $totalCredit += (int) ($row['credit_amount'] ?? 0);
+                }
+
+                $entry->total_debit = $totalDebit;
+                $entry->total_credit = $totalCredit;
+            }
+
+            $entry->save();
+
+            return $entry->load('lines');
+        });
+    }
+
+    /**
+     * 전표 삭제 (soft delete, lines는 FK CASCADE)
+     */
+    public function destroyJournal(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($id, $tenantId) {
+            $entry = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
+            JournalEntryLine::query()
+                ->where('journal_entry_id', $entry->id)
+                ->delete();
+
+            $entry->delete(); // soft delete
+
+            return true;
+        });
+    }
+
+    /**
+     * 전표번호 생성: JE-YYYYMMDD-NNN (동시성 안전)
+     */
+    private function generateEntryNo(int $tenantId, string $date): string
+    {
+        $dateStr = str_replace('-', '', substr($date, 0, 10));
+        $prefix = "JE-{$dateStr}-";
+
+        // SELECT ... FOR UPDATE 락으로 동시성 안전 보장
+        $lastEntry = DB::table('journal_entries')
+            ->where('tenant_id', $tenantId)
+            ->where('entry_no', 'like', "{$prefix}%")
+            ->lockForUpdate()
+            ->orderBy('entry_no', 'desc')
+            ->first(['entry_no']);
+
+        if ($lastEntry) {
+            $lastSeq = (int) substr($lastEntry->entry_no, -3);
+            $nextSeq = $lastSeq + 1;
+        } else {
+            $nextSeq = 1;
+        }
+
+        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * 차대 균형 검증
+     */
+    private function validateDebitCreditBalance(array $rows): void
+    {
+        $totalDebit = 0;
+        $totalCredit = 0;
+
+        foreach ($rows as $row) {
+            $totalDebit += (int) ($row['debit_amount'] ?? 0);
+            $totalCredit += (int) ($row['credit_amount'] ?? 0);
+        }
+
+        if ($totalDebit !== $totalCredit) {
+            throw new BadRequestHttpException(__('error.journal_entry.debit_credit_mismatch'));
+        }
+    }
+
+    /**
+     * 분개 행 생성
+     */
+    private function createLines(JournalEntry $entry, array $rows, int $tenantId): void
+    {
+        foreach ($rows as $index => $row) {
+            $accountCode = $row['account_subject_id'] ?? '';
+            $accountName = $this->resolveAccountName($tenantId, $accountCode);
+            $vendorName = $this->resolveVendorName($row['vendor_id'] ?? null);
+
+            $line = new JournalEntryLine;
+            $line->tenant_id = $tenantId;
+            $line->journal_entry_id = $entry->id;
+            $line->line_no = $index + 1;
+            $line->dc_type = $row['side'];
+            $line->account_code = $accountCode;
+            $line->account_name = $accountName;
+            $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
+            $line->trading_partner_name = $vendorName;
+            $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
+            $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
+            $line->description = $row['memo'] ?? null;
+            $line->save();
+        }
+    }
+
+    /**
+     * 계정과목 코드 → 이름 조회
+     */
+    private function resolveAccountName(int $tenantId, string $code): string
+    {
+        if (empty($code)) {
+            return '';
+        }
+
+        $account = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $code)
+            ->first(['name']);
+
+        return $account ? $account->name : $code;
+    }
+
+    /**
+     * 거래처 ID → 이름 조회
+     */
+    private function resolveVendorName(?int $vendorId): string
+    {
+        if (! $vendorId) {
+            return '';
+        }
+
+        $vendor = DB::table('clients')
+            ->where('id', $vendorId)
+            ->first(['name']);
+
+        return $vendor ? $vendor->name : '';
+    }
+
+    /**
+     * 원본 거래 정보 조회 (입금/출금)
+     */
+    private function getSourceInfo(JournalEntry $entry): array
+    {
+        if ($entry->source_type === JournalEntry::SOURCE_MANUAL) {
+            return [
+                'division' => 'transfer',
+                'amount' => $entry->total_debit,
+                'description' => $entry->description,
+                'bank_name' => '',
+                'account_number' => '',
+            ];
+        }
+
+        // bank_transaction → deposit_123 / withdrawal_456
+        if ($entry->source_key && str_starts_with($entry->source_key, 'deposit_')) {
+            $sourceId = (int) str_replace('deposit_', '', $entry->source_key);
+            $deposit = DB::table('deposits')
+                ->leftJoin('bank_accounts', 'deposits.bank_account_id', '=', 'bank_accounts.id')
+                ->where('deposits.id', $sourceId)
+                ->first([
+                    'deposits.amount',
+                    'deposits.description',
+                    'bank_accounts.bank_name',
+                    'bank_accounts.account_number',
+                ]);
+
+            if ($deposit) {
+                return [
+                    'division' => 'deposit',
+                    'amount' => (int) $deposit->amount,
+                    'description' => $deposit->description,
+                    'bank_name' => $deposit->bank_name ?? '',
+                    'account_number' => $deposit->account_number ?? '',
+                ];
+            }
+        }
+
+        if ($entry->source_key && str_starts_with($entry->source_key, 'withdrawal_')) {
+            $sourceId = (int) str_replace('withdrawal_', '', $entry->source_key);
+            $withdrawal = DB::table('withdrawals')
+                ->leftJoin('bank_accounts', 'withdrawals.bank_account_id', '=', 'bank_accounts.id')
+                ->where('withdrawals.id', $sourceId)
+                ->first([
+                    'withdrawals.amount',
+                    'withdrawals.description',
+                    'bank_accounts.bank_name',
+                    'bank_accounts.account_number',
+                ]);
+
+            if ($withdrawal) {
+                return [
+                    'division' => 'withdrawal',
+                    'amount' => (int) $withdrawal->amount,
+                    'description' => $withdrawal->description,
+                    'bank_name' => $withdrawal->bank_name ?? '',
+                    'account_number' => $withdrawal->account_number ?? '',
+                ];
+            }
+        }
+
+        return [
+            'division' => 'transfer',
+            'amount' => $entry->total_debit,
+            'description' => $entry->description,
+            'bank_name' => '',
+            'account_number' => '',
+        ];
+    }
+}
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 54e11df..bdad200 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -481,4 +481,15 @@
         'cannot_delete' => '해당 계약은 삭제할 수 없습니다.',
         'invalid_status' => '유효하지 않은 계약 상태입니다.',
     ],
+
+    // 일반전표입력
+    'journal_entry' => [
+        'debit_credit_mismatch' => '차변 합계와 대변 합계가 일치해야 합니다.',
+    ],
+
+    // 계정과목
+    'account_subject' => [
+        'duplicate_code' => '이미 존재하는 계정과목 코드입니다.',
+        'in_use' => '전표에서 사용 중인 계정과목은 삭제할 수 없습니다.',
+    ],
 ];
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 086008e..5f20784 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -567,6 +567,22 @@
         'downloaded' => '문서가 다운로드되었습니다.',
     ],
 
+    // 일반전표입력
+    'journal_entry' => [
+        'fetched' => '전표 조회 성공',
+        'created' => '전표가 등록되었습니다.',
+        'updated' => '분개가 수정되었습니다.',
+        'deleted' => '분개가 삭제되었습니다.',
+    ],
+
+    // 계정과목
+    'account_subject' => [
+        'fetched' => '계정과목 조회 성공',
+        'created' => '계정과목이 등록되었습니다.',
+        'toggled' => '계정과목 상태가 변경되었습니다.',
+        'deleted' => '계정과목이 삭제되었습니다.',
+    ],
+
     // CEO 대시보드 부가세 현황
     'vat' => [
         'sales_tax' => '매출세액',
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 0ce30b9..64924f9 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -12,6 +12,7 @@
  * - 대시보드/보고서
  */
 
+use App\Http\Controllers\Api\V1\AccountSubjectController;
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
@@ -26,6 +27,7 @@
 use App\Http\Controllers\Api\V1\DepositController;
 use App\Http\Controllers\Api\V1\EntertainmentController;
 use App\Http\Controllers\Api\V1\ExpectedExpenseController;
+use App\Http\Controllers\Api\V1\GeneralJournalEntryController;
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\PaymentController;
 use App\Http\Controllers\Api\V1\PayrollController;
@@ -304,6 +306,24 @@
     Route::delete('/{id}/memos/{memoId}', [BadDebtController::class, 'removeMemo'])->whereNumber(['id', 'memoId'])->name('v1.bad-debts.memos.destroy');
 });
 
+// General Journal Entry API (일반전표입력)
+Route::prefix('general-journal-entries')->group(function () {
+    Route::get('', [GeneralJournalEntryController::class, 'index'])->name('v1.general-journal-entries.index');
+    Route::get('/summary', [GeneralJournalEntryController::class, 'summary'])->name('v1.general-journal-entries.summary');
+    Route::post('', [GeneralJournalEntryController::class, 'store'])->name('v1.general-journal-entries.store');
+    Route::get('/{id}', [GeneralJournalEntryController::class, 'show'])->whereNumber('id')->name('v1.general-journal-entries.show');
+    Route::put('/{id}/journal', [GeneralJournalEntryController::class, 'updateJournal'])->whereNumber('id')->name('v1.general-journal-entries.update-journal');
+    Route::delete('/{id}/journal', [GeneralJournalEntryController::class, 'destroyJournal'])->whereNumber('id')->name('v1.general-journal-entries.destroy-journal');
+});
+
+// Account Subject API (계정과목)
+Route::prefix('account-subjects')->group(function () {
+    Route::get('', [AccountSubjectController::class, 'index'])->name('v1.account-subjects.index');
+    Route::post('', [AccountSubjectController::class, 'store'])->name('v1.account-subjects.store');
+    Route::patch('/{id}/status', [AccountSubjectController::class, 'toggleStatus'])->whereNumber('id')->name('v1.account-subjects.toggle-status');
+    Route::delete('/{id}', [AccountSubjectController::class, 'destroy'])->whereNumber('id')->name('v1.account-subjects.destroy');
+});
+
 // Bill API (어음관리)
 Route::prefix('bills')->group(function () {
     Route::get('', [BillController::class, 'index'])->name('v1.bills.index');

From 816c25a6313ced3cbbd75adaa6068135253f9ce7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Fri, 6 Mar 2026 13:26:58 +0900
Subject: [PATCH 086/166] =?UTF-8?q?fix:=20[finance]=20=EC=9D=BC=EB=B0=98?=
 =?UTF-8?q?=EC=A0=84=ED=91=9C=20=EB=AA=A9=EB=A1=9D=20source=20=ED=95=84?=
 =?UTF-8?q?=EB=93=9C=20=EB=B0=8F=20=ED=8E=98=EC=9D=B4=EC=A7=80=EB=84=A4?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98=20=EA=B5=AC=EC=A1=B0=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- deposits/withdrawals 조회 시 source를 항상 'linked'로 고정
- 페이지네이션 meta 래핑 제거하여 플랫 구조로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/GeneralJournalEntryService.php | 14 ++++++--------
 1 file changed, 6 insertions(+), 8 deletions(-)

diff --git a/app/Services/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
index 3e2d1f9..8056c0c 100644
--- a/app/Services/GeneralJournalEntryService.php
+++ b/app/Services/GeneralJournalEntryService.php
@@ -46,7 +46,7 @@ public function index(array $params): array
                 DB::raw('0 as withdrawal_amount'),
                 DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
                 DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
-                DB::raw("CASE WHEN journal_entries.id IS NOT NULL THEN 'linked' ELSE 'manual' END as source"),
+                DB::raw("'linked' as source"),
                 'deposits.created_at',
                 'deposits.updated_at',
                 DB::raw('journal_entries.id as journal_entry_id'),
@@ -73,7 +73,7 @@ public function index(array $params): array
                 'withdrawals.amount as withdrawal_amount',
                 DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
                 DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
-                DB::raw("CASE WHEN journal_entries.id IS NOT NULL THEN 'linked' ELSE 'manual' END as source"),
+                DB::raw("'linked' as source"),
                 'withdrawals.created_at',
                 'withdrawals.updated_at',
                 DB::raw('journal_entries.id as journal_entry_id'),
@@ -170,12 +170,10 @@ public function index(array $params): array
 
         return [
             'data' => $items->toArray(),
-            'meta' => [
-                'current_page' => $page,
-                'last_page' => (int) ceil($totalCount / $perPage),
-                'per_page' => $perPage,
-                'total' => $totalCount,
-            ],
+            'current_page' => $page,
+            'last_page' => (int) ceil($totalCount / $perPage),
+            'per_page' => $perPage,
+            'total' => $totalCount,
         ];
     }
 

From a67c5d9fca5b42f0f2c29bfb6b2f81ff1ec86e21 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 14:34:20 +0900
Subject: [PATCH 087/166] =?UTF-8?q?feat:=20[menu]=20menu=5Ffavorites=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- tenant_id, user_id, menu_id, sort_order 컬럼
- unique 제약: (tenant_id, user_id, menu_id)
- FK cascade delete: users, menus
---
 ..._06_143037_create_menu_favorites_table.php | 37 +++++++++++++++++++
 1 file changed, 37 insertions(+)
 create mode 100644 database/migrations/2026_03_06_143037_create_menu_favorites_table.php

diff --git a/database/migrations/2026_03_06_143037_create_menu_favorites_table.php b/database/migrations/2026_03_06_143037_create_menu_favorites_table.php
new file mode 100644
index 0000000..e87f8a4
--- /dev/null
+++ b/database/migrations/2026_03_06_143037_create_menu_favorites_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('menu_favorites', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('user_id')->comment('사용자 ID');
+            $table->unsignedBigInteger('menu_id')->comment('메뉴 ID');
+            $table->integer('sort_order')->default(0)->comment('표시 순서');
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'user_id', 'menu_id']);
+            $table->index(['tenant_id', 'user_id', 'sort_order']);
+
+            $table->foreign('user_id')->references('id')->on('users')->cascadeOnDelete();
+            $table->foreign('menu_id')->references('id')->on('menus')->cascadeOnDelete();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('menu_favorites');
+    }
+};

From 56e71642437b2e5044ec45a9694572397a37b087 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 20:24:56 +0900
Subject: [PATCH 088/166] =?UTF-8?q?feat:=20[departments]=20options=20JSON?=
 =?UTF-8?q?=20=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 조직도 숨기기 등 확장 속성 저장용
---
 ...01500_add_options_to_departments_table.php | 22 +++++++++++++++++++
 1 file changed, 22 insertions(+)
 create mode 100644 database/migrations/2026_03_06_201500_add_options_to_departments_table.php

diff --git a/database/migrations/2026_03_06_201500_add_options_to_departments_table.php b/database/migrations/2026_03_06_201500_add_options_to_departments_table.php
new file mode 100644
index 0000000..7cde6bf
--- /dev/null
+++ b/database/migrations/2026_03_06_201500_add_options_to_departments_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('departments', function (Blueprint $table) {
+            $table->json('options')->nullable()->after('sort_order');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('departments', function (Blueprint $table) {
+            $table->dropColumn('options');
+        });
+    }
+};

From 58fedb0d43457e5246c98f86a67aa4c8f1adb29b Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 20:51:38 +0900
Subject: [PATCH 089/166] =?UTF-8?q?feat:=20[approvals]=20=EC=82=AC?=
 =?UTF-8?q?=EC=9A=A9=EC=9D=B8=EA=B0=90=EA=B3=84=20=EC=96=91=EC=8B=9D=20?=
 =?UTF-8?q?=EB=8D=B0=EC=9D=B4=ED=84=B0=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 모든 테넌트에 seal_usage 양식 자동 등록
---
 .../2026_03_06_210000_add_seal_usage_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_06_210000_add_seal_usage_form.php

diff --git a/database/migrations/2026_03_06_210000_add_seal_usage_form.php b/database/migrations/2026_03_06_210000_add_seal_usage_form.php
new file mode 100644
index 0000000..dac0400
--- /dev/null
+++ b/database/migrations/2026_03_06_210000_add_seal_usage_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'seal_usage')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '사용인감계',
+                    'code' => 'seal_usage',
+                    'category' => 'certificate',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'seal_usage')->delete();
+    }
+};

From 0ea5fa5eb9a296a0db5c2d259fd8c01a50581603 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 21:39:02 +0900
Subject: [PATCH 090/166] =?UTF-8?q?feat:=20[database]=20=EA=B2=BD=EC=A1=B0?=
 =?UTF-8?q?=EC=82=AC=EB=B9=84=20=EA=B4=80=EB=A6=AC=20=ED=85=8C=EC=9D=B4?=
 =?UTF-8?q?=EB=B8=94=20=EC=83=9D=EC=84=B1?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- condolence_expenses 테이블: 거래처 경조사비 관리대장
- 경조사일자, 지출일자, 거래처명, 내역, 구분(축의/부조)
- 부조금(여부/지출방법/금액), 선물(여부/종류/금액), 총금액
---
 ...20000_create_condolence_expenses_table.php | 41 +++++++++++++++++++
 1 file changed, 41 insertions(+)
 create mode 100644 database/migrations/2026_03_06_220000_create_condolence_expenses_table.php

diff --git a/database/migrations/2026_03_06_220000_create_condolence_expenses_table.php b/database/migrations/2026_03_06_220000_create_condolence_expenses_table.php
new file mode 100644
index 0000000..365b8d0
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_create_condolence_expenses_table.php
@@ -0,0 +1,41 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('condolence_expenses', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->index();
+            $table->date('event_date')->nullable()->comment('경조사일자');
+            $table->date('expense_date')->nullable()->comment('지출일자');
+            $table->string('partner_name', 100)->comment('거래처명/대상자');
+            $table->string('description', 200)->nullable()->comment('내역');
+            $table->string('category', 20)->default('congratulation')->comment('구분: congratulation(축의), condolence(부조)');
+            $table->boolean('has_cash')->default(false)->comment('부조금 여부');
+            $table->string('cash_method', 30)->nullable()->comment('지출방법: cash, transfer, card');
+            $table->integer('cash_amount')->default(0)->comment('부조금 금액');
+            $table->boolean('has_gift')->default(false)->comment('선물 여부');
+            $table->string('gift_type', 50)->nullable()->comment('선물 종류');
+            $table->integer('gift_amount')->default(0)->comment('선물 금액');
+            $table->integer('total_amount')->default(0)->comment('총금액');
+            $table->json('options')->nullable();
+            $table->text('memo')->nullable()->comment('비고');
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index(['tenant_id', 'event_date']);
+            $table->index(['tenant_id', 'category']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('condolence_expenses');
+    }
+};

From 22160e5904baa34b65b7483c3b8e9a9848de2807 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 21:44:52 +0900
Subject: [PATCH 091/166] =?UTF-8?q?feat:=20[menu]=20=EA=B2=BD=EC=A1=B0?=
 =?UTF-8?q?=EC=82=AC=EB=B9=84=EA=B4=80=EB=A6=AC=20=EB=A9=94=EB=89=B4=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 각 테넌트의 부가세관리 메뉴 하위에 경조사비관리 메뉴 자동 추가
- 중복 방지 (이미 존재하면 skip)
---
 ...06_223000_add_condolence_expenses_menu.php | 48 +++++++++++++++++++
 1 file changed, 48 insertions(+)
 create mode 100644 database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php

diff --git a/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php b/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php
new file mode 100644
index 0000000..dc739e0
--- /dev/null
+++ b/database/migrations/2026_03_06_223000_add_condolence_expenses_menu.php
@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 각 테넌트의 부가세관리 메뉴를 찾아서 같은 parent_id 아래에 경조사비관리 추가
+        $vatMenus = DB::table('menus')
+            ->where('url', '/finance/vat')
+            ->whereNull('deleted_at')
+            ->get();
+
+        foreach ($vatMenus as $vatMenu) {
+            // 이미 존재하면 skip
+            $exists = DB::table('menus')
+                ->where('tenant_id', $vatMenu->tenant_id)
+                ->where('url', '/finance/condolence-expenses')
+                ->whereNull('deleted_at')
+                ->exists();
+
+            if ($exists) {
+                continue;
+            }
+
+            DB::table('menus')->insert([
+                'tenant_id' => $vatMenu->tenant_id,
+                'parent_id' => $vatMenu->parent_id,
+                'name' => '경조사비관리',
+                'url' => '/finance/condolence-expenses',
+                'icon' => 'gift',
+                'sort_order' => $vatMenu->sort_order + 1,
+                'is_active' => true,
+                'created_at' => now(),
+                'updated_at' => now(),
+            ]);
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('menus')
+            ->where('url', '/finance/condolence-expenses')
+            ->delete();
+    }
+};

From eb28b577e0876fe5091e407dec2fd05fd9978023 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 22:41:31 +0900
Subject: [PATCH 092/166] =?UTF-8?q?feat:=20[approval]=20=EC=9C=84=EC=9E=84?=
 =?UTF-8?q?=EC=9E=A5=20=EC=96=91=EC=8B=9D=20=EB=8D=B0=EC=9D=B4=ED=84=B0=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 전체 테넌트에 delegation 양식 레코드 자동 삽입
---
 .../2026_03_06_230000_add_delegation_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_06_230000_add_delegation_form.php

diff --git a/database/migrations/2026_03_06_230000_add_delegation_form.php b/database/migrations/2026_03_06_230000_add_delegation_form.php
new file mode 100644
index 0000000..f078943
--- /dev/null
+++ b/database/migrations/2026_03_06_230000_add_delegation_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'delegation')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '위임장',
+                    'code' => 'delegation',
+                    'category' => 'request',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'delegation')->delete();
+    }
+};

From c5a0115e01f199076a968e7fc87993d1a30e103e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 23:00:55 +0900
Subject: [PATCH 093/166] =?UTF-8?q?feat:=20[approval]=20=EC=9D=B4=EC=82=AC?=
 =?UTF-8?q?=ED=9A=8C=EC=9D=98=EC=82=AC=EB=A1=9D=20=EC=96=91=EC=8B=9D=20?=
 =?UTF-8?q?=EB=8D=B0=EC=9D=B4=ED=84=B0=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...26_03_06_233000_add_board_minutes_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_06_233000_add_board_minutes_form.php

diff --git a/database/migrations/2026_03_06_233000_add_board_minutes_form.php b/database/migrations/2026_03_06_233000_add_board_minutes_form.php
new file mode 100644
index 0000000..3c41d56
--- /dev/null
+++ b/database/migrations/2026_03_06_233000_add_board_minutes_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'board_minutes')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '이사회의사록',
+                    'code' => 'board_minutes',
+                    'category' => 'request',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'board_minutes')->delete();
+    }
+};

From 9d4143a4dc8f794846d9d178b23c795f13938d8d Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 23:21:50 +0900
Subject: [PATCH 094/166] =?UTF-8?q?feat:=20[approval]=20=EA=B2=AC=EC=A0=81?=
 =?UTF-8?q?=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 .../2026_03_06_235000_add_quotation_form.php  | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_06_235000_add_quotation_form.php

diff --git a/database/migrations/2026_03_06_235000_add_quotation_form.php b/database/migrations/2026_03_06_235000_add_quotation_form.php
new file mode 100644
index 0000000..841fa4b
--- /dev/null
+++ b/database/migrations/2026_03_06_235000_add_quotation_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'quotation')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '견적서',
+                    'code' => 'quotation',
+                    'category' => 'expense',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'quotation')->delete();
+    }
+};

From 449fce1d2bd43048a98f5fa07be18819f9221805 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Fri, 6 Mar 2026 23:38:56 +0900
Subject: [PATCH 095/166] =?UTF-8?q?feat:=20[approval]=20=EA=B3=B5=EB=AC=B8?=
 =?UTF-8?q?=EC=84=9C=20=EC=96=91=EC=8B=9D=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ..._03_07_000000_add_official_letter_form.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_07_000000_add_official_letter_form.php

diff --git a/database/migrations/2026_03_07_000000_add_official_letter_form.php b/database/migrations/2026_03_07_000000_add_official_letter_form.php
new file mode 100644
index 0000000..b2f37a8
--- /dev/null
+++ b/database/migrations/2026_03_07_000000_add_official_letter_form.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            $exists = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'official_letter')
+                ->exists();
+
+            if (! $exists) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '공문서',
+                    'code' => 'official_letter',
+                    'category' => 'general',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'official_letter')->delete();
+    }
+};

From ad93743bdca3dcf4c180dc37772c0bfa0280b216 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Sat, 7 Mar 2026 00:28:59 +0900
Subject: [PATCH 096/166] =?UTF-8?q?feat:=20[approval]=20=EC=97=B0=EC=B0=A8?=
 =?UTF-8?q?=EC=82=AC=EC=9A=A9=EC=B4=89=EC=A7=84=20=ED=86=B5=EC=A7=80?=
 =?UTF-8?q?=EC=84=9C=201=EC=B0=A8/2=EC=B0=A8=20=EC=96=91=EC=8B=9D=20?=
 =?UTF-8?q?=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- leave_promotion_1st: 연차사용촉진 통지서 (1차) - hr 카테고리
- leave_promotion_2nd: 연차사용촉진 통지서 (2차) - hr 카테고리
---
 ...03_07_100000_add_leave_promotion_forms.php | 60 +++++++++++++++++++
 1 file changed, 60 insertions(+)
 create mode 100644 database/migrations/2026_03_07_100000_add_leave_promotion_forms.php

diff --git a/database/migrations/2026_03_07_100000_add_leave_promotion_forms.php b/database/migrations/2026_03_07_100000_add_leave_promotion_forms.php
new file mode 100644
index 0000000..71653da
--- /dev/null
+++ b/database/migrations/2026_03_07_100000_add_leave_promotion_forms.php
@@ -0,0 +1,60 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenants = DB::table('tenants')->whereNull('deleted_at')->pluck('id');
+
+        foreach ($tenants as $tenantId) {
+            // 1차 통지서
+            $exists1st = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'leave_promotion_1st')
+                ->exists();
+
+            if (! $exists1st) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '연차사용촉진 통지서 (1차)',
+                    'code' => 'leave_promotion_1st',
+                    'category' => 'hr',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+
+            // 2차 통지서
+            $exists2nd = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', 'leave_promotion_2nd')
+                ->exists();
+
+            if (! $exists2nd) {
+                DB::table('approval_forms')->insert([
+                    'tenant_id' => $tenantId,
+                    'name' => '연차사용촉진 통지서 (2차)',
+                    'code' => 'leave_promotion_2nd',
+                    'category' => 'hr',
+                    'template' => '[]',
+                    'body_template' => '',
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        DB::table('approval_forms')->where('code', 'leave_promotion_1st')->delete();
+        DB::table('approval_forms')->where('code', 'leave_promotion_2nd')->delete();
+    }
+};

From 2df8ecf7650a37a2dc24137fc15315558f3d73f5 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 16:41:51 +0900
Subject: [PATCH 097/166] =?UTF-8?q?feat:=20[=EC=83=9D=EC=82=B0=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20=EC=A0=84=EC=9A=A9=20API=20=EC=97=94=EB=93=9C?=
 =?UTF-8?q?=ED=8F=AC=EC=9D=B8=ED=8A=B8=20=EC=8B=A0=EA=B7=9C=20=EC=83=9D?=
 =?UTF-8?q?=EC=84=B1?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ProductionOrderService: 목록(index), 통계(stats), 상세(show) 구현
  - Order 기반 생산지시 대상 필터링 (IN_PROGRESS~SHIPPED)
  - workOrderProgress 가공 필드 (total/completed/inProgress)
  - production_ordered_at (첫 WorkOrder created_at 기반)
  - BOM 공정 분류 추출 (order_nodes.options.bom_result)
- ProductionOrderController: FormRequest + ApiResponse 패턴
- ProductionOrderIndexRequest: search, production_status, sort, pagination 검증
- ProductionOrderApi.php: Swagger 문서 (목록/통계/상세)
- production.php: GET /production-orders, /stats, /{orderId} 라우트 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/ProductionOrderController.php      |  50 ++++
 .../ProductionOrderIndexRequest.php           |  25 ++
 app/Services/ProductionOrderService.php       | 231 ++++++++++++++++++
 app/Swagger/v1/ProductionOrderApi.php         | 186 ++++++++++++++
 routes/api/v1/production.php                  |   8 +
 5 files changed, 500 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/ProductionOrderController.php
 create mode 100644 app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php
 create mode 100644 app/Services/ProductionOrderService.php
 create mode 100644 app/Swagger/v1/ProductionOrderApi.php

diff --git a/app/Http/Controllers/Api/V1/ProductionOrderController.php b/app/Http/Controllers/Api/V1/ProductionOrderController.php
new file mode 100644
index 0000000..ea7f794
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/ProductionOrderController.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\ProductionOrder\ProductionOrderIndexRequest;
+use App\Services\ProductionOrderService;
+use Illuminate\Http\JsonResponse;
+
+class ProductionOrderController extends Controller
+{
+    public function __construct(
+        private readonly ProductionOrderService $service
+    ) {}
+
+    /**
+     * 생산지시 목록 조회
+     */
+    public function index(ProductionOrderIndexRequest $request): JsonResponse
+    {
+        $result = $this->service->index($request->validated());
+
+        return ApiResponse::success($result, __('message.fetched'));
+    }
+
+    /**
+     * 생산지시 상태별 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->service->stats();
+
+        return ApiResponse::success($stats, __('message.fetched'));
+    }
+
+    /**
+     * 생산지시 상세 조회
+     */
+    public function show(int $orderId): JsonResponse
+    {
+        try {
+            $detail = $this->service->show($orderId);
+
+            return ApiResponse::success($detail, __('message.fetched'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.order.not_found'), 404);
+        }
+    }
+}
diff --git a/app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php b/app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php
new file mode 100644
index 0000000..39a848c
--- /dev/null
+++ b/app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Http\Requests\ProductionOrder;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ProductionOrderIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'search' => 'nullable|string|max:100',
+            'production_status' => 'nullable|in:waiting,in_production,completed',
+            'sort_by' => 'nullable|in:created_at,delivery_date,order_no',
+            'sort_dir' => 'nullable|in:asc,desc',
+            'page' => 'nullable|integer|min:1',
+            'per_page' => 'nullable|integer|min:1|max:100',
+        ];
+    }
+}
diff --git a/app/Services/ProductionOrderService.php b/app/Services/ProductionOrderService.php
new file mode 100644
index 0000000..9d7cd9c
--- /dev/null
+++ b/app/Services/ProductionOrderService.php
@@ -0,0 +1,231 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Orders\Order;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+
+class ProductionOrderService extends Service
+{
+    /**
+     * 생산지시 대상 상태 코드
+     */
+    private const PRODUCTION_STATUSES = [
+        Order::STATUS_IN_PROGRESS,
+        Order::STATUS_IN_PRODUCTION,
+        Order::STATUS_PRODUCED,
+        Order::STATUS_SHIPPING,
+        Order::STATUS_SHIPPED,
+    ];
+
+    /**
+     * 생산지시 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Order::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('status_code', self::PRODUCTION_STATUSES)
+            ->with(['client', 'workOrders.process', 'workOrders.assignees.user'])
+            ->withCount('workOrders');
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('order_no', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%")
+                    ->orWhere('site_name', 'like', "%{$search}%");
+            });
+        }
+
+        // 생산 상태 필터
+        if (! empty($params['production_status'])) {
+            switch ($params['production_status']) {
+                case 'waiting':
+                    $query->where('status_code', Order::STATUS_IN_PROGRESS);
+                    break;
+                case 'in_production':
+                    $query->where('status_code', Order::STATUS_IN_PRODUCTION);
+                    break;
+                case 'completed':
+                    $query->whereIn('status_code', [
+                        Order::STATUS_PRODUCED,
+                        Order::STATUS_SHIPPING,
+                        Order::STATUS_SHIPPED,
+                    ]);
+                    break;
+            }
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'created_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+        $result = $query->paginate($perPage);
+
+        // 가공 필드 추가
+        $result->getCollection()->transform(function (Order $order) {
+            $order->production_ordered_at = $order->workOrders->min('created_at');
+
+            $workOrders = $order->workOrders;
+            $order->work_order_progress = [
+                'total' => $workOrders->count(),
+                'completed' => $workOrders->where('status', 'completed')->count()
+                    + $workOrders->where('status', 'shipped')->count(),
+                'in_progress' => $workOrders->where('status', 'in_progress')->count(),
+            ];
+
+            // 프론트 탭용 production_status 매핑
+            $order->production_status = $this->mapProductionStatus($order->status_code);
+
+            return $order;
+        });
+
+        return $result;
+    }
+
+    /**
+     * 상태별 통계
+     */
+    public function stats(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $waiting = Order::where('tenant_id', $tenantId)
+            ->where('status_code', Order::STATUS_IN_PROGRESS)
+            ->count();
+
+        $inProduction = Order::where('tenant_id', $tenantId)
+            ->where('status_code', Order::STATUS_IN_PRODUCTION)
+            ->count();
+
+        $completed = Order::where('tenant_id', $tenantId)
+            ->whereIn('status_code', [
+                Order::STATUS_PRODUCED,
+                Order::STATUS_SHIPPING,
+                Order::STATUS_SHIPPED,
+            ])
+            ->count();
+
+        return [
+            'total' => $waiting + $inProduction + $completed,
+            'waiting' => $waiting,
+            'in_production' => $inProduction,
+            'completed' => $completed,
+        ];
+    }
+
+    /**
+     * 생산지시 상세 조회
+     */
+    public function show(int $orderId): array
+    {
+        $tenantId = $this->tenantId();
+
+        $order = Order::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('status_code', self::PRODUCTION_STATUSES)
+            ->with([
+                'client',
+                'workOrders.process',
+                'workOrders.items',
+                'workOrders.assignees.user',
+                'nodes',
+            ])
+            ->findOrFail($orderId);
+
+        // 생산지시일
+        $order->production_ordered_at = $order->workOrders->min('created_at');
+        $order->production_status = $this->mapProductionStatus($order->status_code);
+
+        // WorkOrder 진행 현황
+        $workOrderProgress = [
+            'total' => $order->workOrders->count(),
+            'completed' => $order->workOrders->where('status', 'completed')->count()
+                + $order->workOrders->where('status', 'shipped')->count(),
+            'in_progress' => $order->workOrders->where('status', 'in_progress')->count(),
+        ];
+
+        // WorkOrder 목록 가공
+        $workOrders = $order->workOrders->map(function ($wo) {
+            return [
+                'id' => $wo->id,
+                'work_order_no' => $wo->work_order_no,
+                'process_name' => $wo->process?->process_name ?? '',
+                'quantity' => $wo->items->count(),
+                'status' => $wo->status,
+                'assignees' => $wo->assignees->map(fn ($a) => $a->user?->name ?? '')->filter()->values()->toArray(),
+            ];
+        });
+
+        // BOM 데이터 (order_nodes에서 추출)
+        $bomProcessGroups = $this->extractBomProcessGroups($order->nodes);
+
+        return [
+            'order' => $order->makeHidden(['workOrders', 'nodes']),
+            'production_ordered_at' => $order->production_ordered_at,
+            'production_status' => $order->production_status,
+            'work_order_progress' => $workOrderProgress,
+            'work_orders' => $workOrders,
+            'bom_process_groups' => $bomProcessGroups,
+        ];
+    }
+
+    /**
+     * Order status_code → 프론트 production_status 매핑
+     */
+    private function mapProductionStatus(string $statusCode): string
+    {
+        return match ($statusCode) {
+            Order::STATUS_IN_PROGRESS => 'waiting',
+            Order::STATUS_IN_PRODUCTION => 'in_production',
+            default => 'completed',
+        };
+    }
+
+    /**
+     * order_nodes에서 BOM 공정 분류 추출
+     */
+    private function extractBomProcessGroups($nodes): array
+    {
+        $groups = [];
+
+        foreach ($nodes as $node) {
+            $bomResult = $node->options['bom_result'] ?? null;
+            if (! $bomResult) {
+                continue;
+            }
+
+            // bom_result 구조에 따라 공정별 그룹화
+            foreach ($bomResult as $item) {
+                $processName = $item['process_name'] ?? '기타';
+
+                if (! isset($groups[$processName])) {
+                    $groups[$processName] = [
+                        'process_name' => $processName,
+                        'size_spec' => $item['size_spec'] ?? null,
+                        'items' => [],
+                    ];
+                }
+
+                $groups[$processName]['items'][] = [
+                    'id' => $item['id'] ?? null,
+                    'item_code' => $item['item_code'] ?? '',
+                    'item_name' => $item['item_name'] ?? '',
+                    'spec' => $item['spec'] ?? '',
+                    'lot_no' => $item['lot_no'] ?? '',
+                    'required_qty' => $item['required_qty'] ?? 0,
+                    'qty' => $item['qty'] ?? 0,
+                ];
+            }
+        }
+
+        return array_values($groups);
+    }
+}
diff --git a/app/Swagger/v1/ProductionOrderApi.php b/app/Swagger/v1/ProductionOrderApi.php
new file mode 100644
index 0000000..cbd1ed6
--- /dev/null
+++ b/app/Swagger/v1/ProductionOrderApi.php
@@ -0,0 +1,186 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="ProductionOrders", description="생산지시 관리")
+ *
+ * @OA\Schema(
+ *     schema="ProductionOrderListItem",
+ *     type="object",
+ *     description="생산지시 목록 아이템",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="수주 ID"),
+ *     @OA\Property(property="order_no", type="string", example="ORD-20260301-0001", description="수주번호 (= 생산지시번호)"),
+ *     @OA\Property(property="site_name", type="string", example="서울현장", nullable=true, description="현장명"),
+ *     @OA\Property(property="client_name", type="string", example="(주)고객사", nullable=true, description="거래처명"),
+ *     @OA\Property(property="quantity", type="number", example=10, description="수량"),
+ *     @OA\Property(property="delivery_date", type="string", format="date", example="2026-03-15", nullable=true, description="납기일"),
+ *     @OA\Property(property="production_ordered_at", type="string", format="date-time", nullable=true, description="생산지시일 (첫 WorkOrder 생성일)"),
+ *     @OA\Property(property="production_status", type="string", enum={"waiting","in_production","completed"}, example="waiting", description="생산 상태"),
+ *     @OA\Property(property="work_orders_count", type="integer", example=3, description="작업지시 수"),
+ *     @OA\Property(property="work_order_progress", type="object",
+ *         @OA\Property(property="total", type="integer", example=3),
+ *         @OA\Property(property="completed", type="integer", example=1),
+ *         @OA\Property(property="in_progress", type="integer", example=1)
+ *     ),
+ *     @OA\Property(property="client", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="name", type="string", example="(주)고객사")
+ *     )
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ProductionOrderStats",
+ *     type="object",
+ *     description="생산지시 통계",
+ *
+ *     @OA\Property(property="total", type="integer", example=25, description="전체"),
+ *     @OA\Property(property="waiting", type="integer", example=10, description="생산대기"),
+ *     @OA\Property(property="in_production", type="integer", example=8, description="생산중"),
+ *     @OA\Property(property="completed", type="integer", example=7, description="생산완료")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="ProductionOrderDetail",
+ *     type="object",
+ *     description="생산지시 상세",
+ *
+ *     @OA\Property(property="order", ref="#/components/schemas/ProductionOrderListItem"),
+ *     @OA\Property(property="production_ordered_at", type="string", format="date-time", nullable=true),
+ *     @OA\Property(property="production_status", type="string", enum={"waiting","in_production","completed"}),
+ *     @OA\Property(property="work_order_progress", type="object",
+ *         @OA\Property(property="total", type="integer"),
+ *         @OA\Property(property="completed", type="integer"),
+ *         @OA\Property(property="in_progress", type="integer")
+ *     ),
+ *     @OA\Property(property="work_orders", type="array",
+ *
+ *         @OA\Items(type="object",
+ *
+ *             @OA\Property(property="id", type="integer"),
+ *             @OA\Property(property="work_order_no", type="string"),
+ *             @OA\Property(property="process_name", type="string"),
+ *             @OA\Property(property="quantity", type="integer"),
+ *             @OA\Property(property="status", type="string"),
+ *             @OA\Property(property="assignees", type="array", @OA\Items(type="string"))
+ *         )
+ *     ),
+ *     @OA\Property(property="bom_process_groups", type="array",
+ *
+ *         @OA\Items(type="object",
+ *
+ *             @OA\Property(property="process_name", type="string"),
+ *             @OA\Property(property="size_spec", type="string", nullable=true),
+ *             @OA\Property(property="items", type="array",
+ *
+ *                 @OA\Items(type="object",
+ *
+ *                     @OA\Property(property="id", type="integer", nullable=true),
+ *                     @OA\Property(property="item_code", type="string"),
+ *                     @OA\Property(property="item_name", type="string"),
+ *                     @OA\Property(property="spec", type="string"),
+ *                     @OA\Property(property="lot_no", type="string"),
+ *                     @OA\Property(property="required_qty", type="number"),
+ *                     @OA\Property(property="qty", type="number")
+ *                 )
+ *             )
+ *         )
+ *     )
+ * )
+ */
+class ProductionOrderApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/production-orders",
+     *     tags={"ProductionOrders"},
+     *     summary="생산지시 목록 조회",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(name="search", in="query", required=false,
+     *
+     *         @OA\Schema(type="string"), description="검색어 (수주번호, 거래처명, 현장명)"
+     *     ),
+     *
+     *     @OA\Parameter(name="production_status", in="query", required=false,
+     *
+     *         @OA\Schema(type="string", enum={"waiting","in_production","completed"}), description="생산 상태 필터"
+     *     ),
+     *
+     *     @OA\Parameter(name="sort_by", in="query", required=false,
+     *
+     *         @OA\Schema(type="string", enum={"created_at","delivery_date","order_no"}), description="정렬 기준"
+     *     ),
+     *
+     *     @OA\Parameter(name="sort_dir", in="query", required=false,
+     *
+     *         @OA\Schema(type="string", enum={"asc","desc"}), description="정렬 방향"
+     *     ),
+     *
+     *     @OA\Parameter(name="page", in="query", required=false, @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="per_page", in="query", required=false, @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(response=200, description="성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", type="object",
+     *                 @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/ProductionOrderListItem")),
+     *                 @OA\Property(property="current_page", type="integer"),
+     *                 @OA\Property(property="last_page", type="integer"),
+     *                 @OA\Property(property="per_page", type="integer"),
+     *                 @OA\Property(property="total", type="integer")
+     *             )
+     *         )
+     *     )
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/production-orders/stats",
+     *     tags={"ProductionOrders"},
+     *     summary="생산지시 상태별 통계",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Response(response=200, description="성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ProductionOrderStats")
+     *         )
+     *     )
+     * )
+     */
+    public function stats() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/production-orders/{orderId}",
+     *     tags={"ProductionOrders"},
+     *     summary="생산지시 상세 조회",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(name="orderId", in="path", required=true, @OA\Schema(type="integer"), description="수주 ID"),
+     *
+     *     @OA\Response(response=200, description="성공",
+     *
+     *         @OA\JsonContent(
+     *
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string"),
+     *             @OA\Property(property="data", ref="#/components/schemas/ProductionOrderDetail")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=404, description="생산지시를 찾을 수 없음")
+     * )
+     */
+    public function show() {}
+}
diff --git a/routes/api/v1/production.php b/routes/api/v1/production.php
index d7600d9..17cb3f5 100644
--- a/routes/api/v1/production.php
+++ b/routes/api/v1/production.php
@@ -10,6 +10,7 @@
  */
 
 use App\Http\Controllers\Api\V1\InspectionController;
+use App\Http\Controllers\Api\V1\ProductionOrderController;
 use App\Http\Controllers\Api\V1\WorkOrderController;
 use App\Http\Controllers\Api\V1\WorkResultController;
 use App\Http\Controllers\V1\ProcessController;
@@ -121,3 +122,10 @@
     Route::delete('/{id}', [InspectionController::class, 'destroy'])->whereNumber('id')->name('v1.inspections.destroy');               // 삭제
     Route::patch('/{id}/complete', [InspectionController::class, 'complete'])->whereNumber('id')->name('v1.inspections.complete');     // 완료 처리
 });
+
+// Production Order API (생산지시 조회)
+Route::prefix('production-orders')->group(function () {
+    Route::get('', [ProductionOrderController::class, 'index'])->name('v1.production-orders.index');
+    Route::get('/stats', [ProductionOrderController::class, 'stats'])->name('v1.production-orders.stats');
+    Route::get('/{orderId}', [ProductionOrderController::class, 'show'])->whereNumber('orderId')->name('v1.production-orders.show');
+});

From 59d13eeb9f64dfc3ff2657b3415332bd99a84acc Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 17:27:35 +0900
Subject: [PATCH 098/166] =?UTF-8?q?fix:=20[=EC=83=9D=EC=82=B0=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20=EB=82=A0=EC=A7=9C=ED=8F=AC=EB=A7=B7=C2=B7?=
 =?UTF-8?q?=EA=B0=9C=EC=86=8C=EC=88=98=C2=B7=EC=9E=90=EC=9E=AC=ED=88=AC?=
 =?UTF-8?q?=EC=9E=85=20=EC=8B=9C=20=EC=9E=90=EB=8F=99=20=EC=83=81=ED=83=9C?=
 =?UTF-8?q?=EC=A0=84=ED=99=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ProductionOrderService: production_ordered_at를 Y-m-d 포맷으로 변환
- ProductionOrderService: withCount('nodes')로 개소수(node_count) 응답 추가
- WorkOrderService: autoStartWorkOrderOnMaterialInput() 신규 메서드
  - 자재투입 시 WO가 unassigned/pending/waiting이면 in_progress로 자동 전환
  - syncOrderStatus()로 Order도 IN_PRODUCTION 동기화
- Swagger: node_count 필드 문서화, 날짜 포맷 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/ProductionOrderService.php | 19 ++++++++---
 app/Services/WorkOrderService.php       | 42 +++++++++++++++++++++++++
 app/Swagger/v1/ProductionOrderApi.php   | 10 +++---
 3 files changed, 63 insertions(+), 8 deletions(-)

diff --git a/app/Services/ProductionOrderService.php b/app/Services/ProductionOrderService.php
index 9d7cd9c..65d6fc7 100644
--- a/app/Services/ProductionOrderService.php
+++ b/app/Services/ProductionOrderService.php
@@ -29,7 +29,7 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->whereIn('status_code', self::PRODUCTION_STATUSES)
             ->with(['client', 'workOrders.process', 'workOrders.assignees.user'])
-            ->withCount('workOrders');
+            ->withCount(['workOrders', 'nodes']);
 
         // 검색어 필터
         if (! empty($params['search'])) {
@@ -71,7 +71,13 @@ public function index(array $params): LengthAwarePaginator
 
         // 가공 필드 추가
         $result->getCollection()->transform(function (Order $order) {
-            $order->production_ordered_at = $order->workOrders->min('created_at');
+            $minCreatedAt = $order->workOrders->min('created_at');
+            $order->production_ordered_at = $minCreatedAt
+                ? $minCreatedAt->format('Y-m-d')
+                : null;
+
+            // 개소수 (order_nodes 수)
+            $order->node_count = $order->nodes_count ?? 0;
 
             $workOrders = $order->workOrders;
             $order->work_order_progress = [
@@ -138,10 +144,14 @@ public function show(int $orderId): array
                 'workOrders.assignees.user',
                 'nodes',
             ])
+            ->withCount('nodes')
             ->findOrFail($orderId);
 
-        // 생산지시일
-        $order->production_ordered_at = $order->workOrders->min('created_at');
+        // 생산지시일 (날짜만)
+        $minCreatedAt = $order->workOrders->min('created_at');
+        $order->production_ordered_at = $minCreatedAt
+            ? $minCreatedAt->format('Y-m-d')
+            : null;
         $order->production_status = $this->mapProductionStatus($order->status_code);
 
         // WorkOrder 진행 현황
@@ -171,6 +181,7 @@ public function show(int $orderId): array
             'order' => $order->makeHidden(['workOrders', 'nodes']),
             'production_ordered_at' => $order->production_ordered_at,
             'production_status' => $order->production_status,
+            'node_count' => $order->nodes_count ?? 0,
             'work_order_progress' => $workOrderProgress,
             'work_orders' => $workOrders,
             'bom_process_groups' => $bomProcessGroups,
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index e35f357..806c57a 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -850,6 +850,42 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
         );
     }
 
+    /**
+     * 자재 투입 시 작업지시가 대기 상태이면 자동으로 진행중으로 전환
+     *
+     * pending/waiting 상태에서 첫 자재 투입이 발생하면
+     * 작업지시 → in_progress, 수주 → IN_PRODUCTION 으로 자동 전환
+     */
+    private function autoStartWorkOrderOnMaterialInput(WorkOrder $workOrder, int $tenantId): void
+    {
+        // 아직 진행 전인 상태에서만 자동 전환 (자재투입 = 실질적 작업 시작)
+        if (! in_array($workOrder->status, [
+            WorkOrder::STATUS_UNASSIGNED,
+            WorkOrder::STATUS_PENDING,
+            WorkOrder::STATUS_WAITING,
+        ])) {
+            return;
+        }
+
+        $oldStatus = $workOrder->status;
+        $workOrder->status = WorkOrder::STATUS_IN_PROGRESS;
+        $workOrder->updated_by = $this->apiUserId();
+        $workOrder->save();
+
+        // 감사 로그
+        $this->auditLogger->log(
+            $tenantId,
+            self::AUDIT_TARGET,
+            $workOrder->id,
+            'status_auto_changed_on_material_input',
+            ['status' => $oldStatus],
+            ['status' => WorkOrder::STATUS_IN_PROGRESS]
+        );
+
+        // 연결된 수주(Order) 상태 동기화 (IN_PROGRESS → IN_PRODUCTION)
+        $this->syncOrderStatus($workOrder, $tenantId);
+    }
+
     /**
      * 작업지시 품목에 결과 데이터 저장
      */
@@ -1458,6 +1494,9 @@ public function registerMaterialInput(int $workOrderId, array $inputs): array
             $totalCount = array_sum(array_column($delegatedResults, 'material_count'));
             $allResults = array_merge(...array_map(fn ($r) => $r['input_results'], $delegatedResults));
 
+            // 자재 투입 시 작업지시가 대기 상태면 자동으로 진행중으로 전환
+            $this->autoStartWorkOrderOnMaterialInput($workOrder, $tenantId);
+
             return [
                 'work_order_id' => $workOrderId,
                 'material_count' => $totalCount,
@@ -1536,6 +1575,9 @@ public function registerMaterialInput(int $workOrderId, array $inputs): array
                 $allResults = array_merge($allResults, $dr['input_results']);
             }
 
+            // 자재 투입 시 작업지시가 대기 상태면 자동으로 진행중으로 전환
+            $this->autoStartWorkOrderOnMaterialInput($workOrder, $tenantId);
+
             return [
                 'work_order_id' => $workOrderId,
                 'material_count' => count($allResults),
diff --git a/app/Swagger/v1/ProductionOrderApi.php b/app/Swagger/v1/ProductionOrderApi.php
index cbd1ed6..bed878d 100644
--- a/app/Swagger/v1/ProductionOrderApi.php
+++ b/app/Swagger/v1/ProductionOrderApi.php
@@ -14,11 +14,12 @@
  *     @OA\Property(property="order_no", type="string", example="ORD-20260301-0001", description="수주번호 (= 생산지시번호)"),
  *     @OA\Property(property="site_name", type="string", example="서울현장", nullable=true, description="현장명"),
  *     @OA\Property(property="client_name", type="string", example="(주)고객사", nullable=true, description="거래처명"),
- *     @OA\Property(property="quantity", type="number", example=10, description="수량"),
+ *     @OA\Property(property="quantity", type="number", example=232, description="부품수량 합계"),
+ *     @OA\Property(property="node_count", type="integer", example=4, description="개소수 (order_nodes 수)"),
  *     @OA\Property(property="delivery_date", type="string", format="date", example="2026-03-15", nullable=true, description="납기일"),
- *     @OA\Property(property="production_ordered_at", type="string", format="date-time", nullable=true, description="생산지시일 (첫 WorkOrder 생성일)"),
+ *     @OA\Property(property="production_ordered_at", type="string", format="date", example="2026-02-21", nullable=true, description="생산지시일 (첫 WorkOrder 생성일, Y-m-d)"),
  *     @OA\Property(property="production_status", type="string", enum={"waiting","in_production","completed"}, example="waiting", description="생산 상태"),
- *     @OA\Property(property="work_orders_count", type="integer", example=3, description="작업지시 수"),
+ *     @OA\Property(property="work_orders_count", type="integer", example=2, description="작업지시 수 (공정별 1건)"),
  *     @OA\Property(property="work_order_progress", type="object",
  *         @OA\Property(property="total", type="integer", example=3),
  *         @OA\Property(property="completed", type="integer", example=1),
@@ -47,8 +48,9 @@
  *     description="생산지시 상세",
  *
  *     @OA\Property(property="order", ref="#/components/schemas/ProductionOrderListItem"),
- *     @OA\Property(property="production_ordered_at", type="string", format="date-time", nullable=true),
+ *     @OA\Property(property="production_ordered_at", type="string", format="date", example="2026-02-21", nullable=true),
  *     @OA\Property(property="production_status", type="string", enum={"waiting","in_production","completed"}),
+ *     @OA\Property(property="node_count", type="integer", example=4, description="개소수"),
  *     @OA\Property(property="work_order_progress", type="object",
  *         @OA\Property(property="total", type="integer"),
  *         @OA\Property(property="completed", type="integer"),

From 38c240277176828220bf014a25e54d870e6ad288 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 19:26:52 +0900
Subject: [PATCH 099/166] =?UTF-8?q?fix:=20[=EC=83=9D=EC=82=B0=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20=EA=B3=B5=EC=A0=95=20=EC=A7=84=ED=96=89=20?=
 =?UTF-8?q?=ED=98=84=ED=99=A9=20WO=20=ED=95=84=ED=84=B0=EB=A7=81=20+=20BOM?=
 =?UTF-8?q?=20=ED=8C=8C=EC=8B=B1=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 공정 진행 현황: process_id=null인 구매품/서비스 WO 제외 (withCount, 목록/상세 모두)
- extractBomProcessGroups: bom_result.items[] 구조에 맞게 파싱 수정
  - process_name → process_group 키 사용
  - 품목 필드 매핑 수정 (item_id, specification, unit, quantity, unit_price, total_price, node_name)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/ProductionOrderService.php | 76 ++++++++++++++++---------
 1 file changed, 49 insertions(+), 27 deletions(-)

diff --git a/app/Services/ProductionOrderService.php b/app/Services/ProductionOrderService.php
index 65d6fc7..349a6b3 100644
--- a/app/Services/ProductionOrderService.php
+++ b/app/Services/ProductionOrderService.php
@@ -29,7 +29,10 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->whereIn('status_code', self::PRODUCTION_STATUSES)
             ->with(['client', 'workOrders.process', 'workOrders.assignees.user'])
-            ->withCount(['workOrders', 'nodes']);
+            ->withCount([
+                'workOrders' => fn ($q) => $q->whereNotNull('process_id'),
+                'nodes',
+            ]);
 
         // 검색어 필터
         if (! empty($params['search'])) {
@@ -79,12 +82,13 @@ public function index(array $params): LengthAwarePaginator
             // 개소수 (order_nodes 수)
             $order->node_count = $order->nodes_count ?? 0;
 
-            $workOrders = $order->workOrders;
+            // 생산 공정이 있는 WO만 (구매품/서비스 제외)
+            $productionWOs = $order->workOrders->filter(fn ($wo) => ! empty($wo->process_id));
             $order->work_order_progress = [
-                'total' => $workOrders->count(),
-                'completed' => $workOrders->where('status', 'completed')->count()
-                    + $workOrders->where('status', 'shipped')->count(),
-                'in_progress' => $workOrders->where('status', 'in_progress')->count(),
+                'total' => $productionWOs->count(),
+                'completed' => $productionWOs->where('status', 'completed')->count()
+                    + $productionWOs->where('status', 'shipped')->count(),
+                'in_progress' => $productionWOs->where('status', 'in_progress')->count(),
             ];
 
             // 프론트 탭용 production_status 매핑
@@ -154,16 +158,19 @@ public function show(int $orderId): array
             : null;
         $order->production_status = $this->mapProductionStatus($order->status_code);
 
-        // WorkOrder 진행 현황
+        // 생산 공정이 있는 WorkOrder만 필터 (process_id가 null인 구매품/서비스 제외)
+        $productionWorkOrders = $order->workOrders->filter(fn ($wo) => ! empty($wo->process_id));
+
+        // WorkOrder 진행 현황 (생산 공정 기준)
         $workOrderProgress = [
-            'total' => $order->workOrders->count(),
-            'completed' => $order->workOrders->where('status', 'completed')->count()
-                + $order->workOrders->where('status', 'shipped')->count(),
-            'in_progress' => $order->workOrders->where('status', 'in_progress')->count(),
+            'total' => $productionWorkOrders->count(),
+            'completed' => $productionWorkOrders->where('status', 'completed')->count()
+                + $productionWorkOrders->where('status', 'shipped')->count(),
+            'in_progress' => $productionWorkOrders->where('status', 'in_progress')->count(),
         ];
 
-        // WorkOrder 목록 가공
-        $workOrders = $order->workOrders->map(function ($wo) {
+        // WorkOrder 목록 가공 (생산 공정만)
+        $workOrders = $productionWorkOrders->values()->map(function ($wo) {
             return [
                 'id' => $wo->id,
                 'work_order_no' => $wo->work_order_no,
@@ -202,6 +209,9 @@ private function mapProductionStatus(string $statusCode): string
 
     /**
      * order_nodes에서 BOM 공정 분류 추출
+     *
+     * bom_result 구조: { items: [...], success, subtotals, ... }
+     * 각 item: { item_id, item_code, item_name, process_group, specification, quantity, unit, ... }
      */
     private function extractBomProcessGroups($nodes): array
     {
@@ -209,30 +219,42 @@ private function extractBomProcessGroups($nodes): array
 
         foreach ($nodes as $node) {
             $bomResult = $node->options['bom_result'] ?? null;
-            if (! $bomResult) {
+            if (! $bomResult || ! is_array($bomResult)) {
                 continue;
             }
 
-            // bom_result 구조에 따라 공정별 그룹화
-            foreach ($bomResult as $item) {
-                $processName = $item['process_name'] ?? '기타';
+            // bom_result.items 배열에서 추출
+            $items = $bomResult['items'] ?? [];
+            if (! is_array($items)) {
+                continue;
+            }
 
-                if (! isset($groups[$processName])) {
-                    $groups[$processName] = [
-                        'process_name' => $processName,
-                        'size_spec' => $item['size_spec'] ?? null,
+            $nodeName = $node->name ?? '';
+
+            foreach ($items as $item) {
+                if (! is_array($item)) {
+                    continue;
+                }
+
+                $processGroup = $item['process_group'] ?? $item['category_group'] ?? '기타';
+
+                if (! isset($groups[$processGroup])) {
+                    $groups[$processGroup] = [
+                        'process_name' => $processGroup,
                         'items' => [],
                     ];
                 }
 
-                $groups[$processName]['items'][] = [
-                    'id' => $item['id'] ?? null,
+                $groups[$processGroup]['items'][] = [
+                    'id' => $item['item_id'] ?? null,
                     'item_code' => $item['item_code'] ?? '',
                     'item_name' => $item['item_name'] ?? '',
-                    'spec' => $item['spec'] ?? '',
-                    'lot_no' => $item['lot_no'] ?? '',
-                    'required_qty' => $item['required_qty'] ?? 0,
-                    'qty' => $item['qty'] ?? 0,
+                    'spec' => $item['specification'] ?? '',
+                    'unit' => $item['unit'] ?? '',
+                    'quantity' => $item['quantity'] ?? 0,
+                    'unit_price' => $item['unit_price'] ?? 0,
+                    'total_price' => $item['total_price'] ?? 0,
+                    'node_name' => $nodeName,
                 ];
             }
         }

From 0aa0a8592de2d86d6ffcea552ec55cacdf351aa7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 20:05:54 +0900
Subject: [PATCH 100/166] =?UTF-8?q?feat:=20[=EC=83=9D=EC=82=B0=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20=EC=9E=AC=EA=B3=A0=EC=83=9D=EC=82=B0=20=EB=B3=B4?=
 =?UTF-8?q?=EC=A1=B0=20=EA=B3=B5=EC=A0=95=20=EC=9D=BC=EB=B0=98=20=EC=9B=8C?=
 =?UTF-8?q?=ED=81=AC=ED=94=8C=EB=A1=9C=EC=9A=B0=EC=97=90=EC=84=9C=20?=
 =?UTF-8?q?=EB=B6=84=EB=A6=AC?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Process P-004 options에 is_auxiliary 플래그 도입
- WO 생성 시 Process의 is_auxiliary를 WO options에 자동 복사
- ProductionOrderService: 보조 공정 WO를 공정 진행 현황에서 제외
- WorkOrderService: 보조 공정 WO의 상태 변경이 수주 상태에 영향 주지 않도록 처리
  - syncOrderStatus(): 보조 공정이면 스킵
  - autoStartWorkOrderOnMaterialInput(): WO는 진행중 전환하되 수주 상태는 유지

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/OrderService.php           |  8 ++++--
 app/Services/ProductionOrderService.php | 27 ++++++++++++++++---
 app/Services/WorkOrderService.php       | 35 +++++++++++++++++++++++--
 3 files changed, 62 insertions(+), 8 deletions(-)

diff --git a/app/Services/OrderService.php b/app/Services/OrderService.php
index ab63e6f..c3df77a 100644
--- a/app/Services/OrderService.php
+++ b/app/Services/OrderService.php
@@ -1325,9 +1325,13 @@ public function createProductionOrder(int $orderId, array $data)
                 // 작업지시번호 생성
                 $workOrderNo = $this->generateWorkOrderNo($tenantId);
 
-                // 절곡 공정이면 bending_info 자동 생성
+                // 공정 옵션 초기화 (보조 공정 플래그 포함)
                 $workOrderOptions = null;
                 if ($processId) {
+                    $process = \App\Models\Process::find($processId);
+                    if ($process && ! empty($process->options['is_auxiliary'])) {
+                        $workOrderOptions = ['is_auxiliary' => true];
+                    }
                     // 이 작업지시에 포함되는 노드 ID만 추출
                     $nodeIds = collect($items)
                         ->pluck('order_node_id')
@@ -1338,7 +1342,7 @@ public function createProductionOrder(int $orderId, array $data)
 
                     $buildResult = app(BendingInfoBuilder::class)->build($order, $processId, $nodeIds ?: null);
                     if ($buildResult) {
-                        $workOrderOptions = ['bending_info' => $buildResult['bending_info']];
+                        $workOrderOptions = array_merge($workOrderOptions ?? [], ['bending_info' => $buildResult['bending_info']]);
                     }
                 }
 
diff --git a/app/Services/ProductionOrderService.php b/app/Services/ProductionOrderService.php
index 349a6b3..a4889de 100644
--- a/app/Services/ProductionOrderService.php
+++ b/app/Services/ProductionOrderService.php
@@ -82,8 +82,8 @@ public function index(array $params): LengthAwarePaginator
             // 개소수 (order_nodes 수)
             $order->node_count = $order->nodes_count ?? 0;
 
-            // 생산 공정이 있는 WO만 (구매품/서비스 제외)
-            $productionWOs = $order->workOrders->filter(fn ($wo) => ! empty($wo->process_id));
+            // 주요 생산 공정 WO만 (구매품 + 보조 공정 제외)
+            $productionWOs = $this->filterMainProductionWOs($order->workOrders);
             $order->work_order_progress = [
                 'total' => $productionWOs->count(),
                 'completed' => $productionWOs->where('status', 'completed')->count()
@@ -158,8 +158,8 @@ public function show(int $orderId): array
             : null;
         $order->production_status = $this->mapProductionStatus($order->status_code);
 
-        // 생산 공정이 있는 WorkOrder만 필터 (process_id가 null인 구매품/서비스 제외)
-        $productionWorkOrders = $order->workOrders->filter(fn ($wo) => ! empty($wo->process_id));
+        // 주요 생산 공정 WO만 필터 (구매품 + 보조 공정 제외)
+        $productionWorkOrders = $this->filterMainProductionWOs($order->workOrders);
 
         // WorkOrder 진행 현황 (생산 공정 기준)
         $workOrderProgress = [
@@ -261,4 +261,23 @@ private function extractBomProcessGroups($nodes): array
 
         return array_values($groups);
     }
+
+    /**
+     * 주요 생산 공정 WO만 필터 (구매품/서비스 + 보조 공정 제외)
+     *
+     * 제외 대상:
+     * - process_id가 null인 WO (구매품/서비스)
+     * - options.is_auxiliary가 true인 WO (재고생산 등 보조 공정)
+     */
+    private function filterMainProductionWOs($workOrders): \Illuminate\Support\Collection
+    {
+        return $workOrders->filter(function ($wo) {
+            if (empty($wo->process_id)) {
+                return false;
+            }
+            $options = is_array($wo->options) ? $wo->options : (json_decode($wo->options, true) ?? []);
+
+            return empty($options['is_auxiliary']);
+        });
+    }
 }
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index 806c57a..d18aa7d 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -259,6 +259,17 @@ public function store(array $data)
             $salesOrderId = $data['sales_order_id'] ?? null;
             unset($data['items'], $data['bending_detail']);
 
+            // 공정의 is_auxiliary 플래그를 WO options에 복사
+            if (! empty($data['process_id'])) {
+                $process = \App\Models\Process::find($data['process_id']);
+                if ($process && ! empty($process->options['is_auxiliary'])) {
+                    $opts = $data['options'] ?? [];
+                    $opts = is_array($opts) ? $opts : (json_decode($opts, true) ?? []);
+                    $opts['is_auxiliary'] = true;
+                    $data['options'] = $opts;
+                }
+            }
+
             $workOrder = WorkOrder::create($data);
 
             // process 관계 로드 (isBending 체크용)
@@ -815,6 +826,11 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             return;
         }
 
+        // 보조 공정(재고생산 등)은 수주 상태에 영향 주지 않음
+        if ($this->isAuxiliaryWorkOrder($workOrder)) {
+            return;
+        }
+
         $order = Order::where('tenant_id', $tenantId)->find($workOrder->sales_order_id);
         if (! $order) {
             return;
@@ -858,6 +874,9 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
      */
     private function autoStartWorkOrderOnMaterialInput(WorkOrder $workOrder, int $tenantId): void
     {
+        // 보조 공정(재고생산 등)은 WO 자체는 진행중으로 전환하되, 수주 상태는 변경하지 않음
+        $isAuxiliary = $this->isAuxiliaryWorkOrder($workOrder);
+
         // 아직 진행 전인 상태에서만 자동 전환 (자재투입 = 실질적 작업 시작)
         if (! in_array($workOrder->status, [
             WorkOrder::STATUS_UNASSIGNED,
@@ -882,8 +901,10 @@ private function autoStartWorkOrderOnMaterialInput(WorkOrder $workOrder, int $te
             ['status' => WorkOrder::STATUS_IN_PROGRESS]
         );
 
-        // 연결된 수주(Order) 상태 동기화 (IN_PROGRESS → IN_PRODUCTION)
-        $this->syncOrderStatus($workOrder, $tenantId);
+        // 보조 공정이 아닌 경우만 수주 상태 동기화
+        if (! $isAuxiliary) {
+            $this->syncOrderStatus($workOrder, $tenantId);
+        }
     }
 
     /**
@@ -926,6 +947,16 @@ private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $
         }
     }
 
+    /**
+     * 보조 공정(재고생산 등) 여부 판단
+     */
+    private function isAuxiliaryWorkOrder(WorkOrder $workOrder): bool
+    {
+        $options = is_array($workOrder->options) ? $workOrder->options : (json_decode($workOrder->options, true) ?? []);
+
+        return ! empty($options['is_auxiliary']);
+    }
+
     /**
      * LOT 번호 생성
      */

From a6e29bc1f361dfdffae0c8e08261784e9793da08 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 20:29:39 +0900
Subject: [PATCH 101/166] =?UTF-8?q?feat:=20[=ED=92=88=EC=A7=88=EA=B4=80?=
 =?UTF-8?q?=EB=A6=AC]=20=EB=B0=B1=EC=97=94=EB=93=9C=20API=20=EA=B5=AC?=
 =?UTF-8?q?=ED=98=84=20-=20=ED=92=88=EC=A7=88=EA=B4=80=EB=A6=AC=EC=84=9C?=
 =?UTF-8?q?=20+=20=EC=8B=A4=EC=A0=81=EC=8B=A0=EA=B3=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 품질관리서(quality_documents) CRUD API 14개 엔드포인트
- 실적신고(performance_reports) 관리 API 6개 엔드포인트
- DB 마이그레이션 4개 테이블 (quality_documents, quality_document_orders, quality_document_locations, performance_reports)
- 모델 4개 + 서비스 2개 + 컨트롤러 2개 + FormRequest 4개
- stats() ambiguous column 버그 수정 (JOIN 시 테이블 접두사 추가)
- missing() status_code 컬럼명/값 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/PerformanceReportController.php    |  59 ++
 .../Api/V1/QualityDocumentController.php      | 127 +++
 .../PerformanceReportConfirmRequest.php       |  29 +
 .../Quality/PerformanceReportMemoRequest.php  |  30 +
 .../Quality/QualityDocumentStoreRequest.php   |  43 +
 .../Quality/QualityDocumentUpdateRequest.php  |  36 +
 app/Models/Qualitys/PerformanceReport.php     |  76 ++
 app/Models/Qualitys/QualityDocument.php       | 131 +++
 .../Qualitys/QualityDocumentLocation.php      |  57 ++
 app/Models/Qualitys/QualityDocumentOrder.php  |  31 +
 app/Services/PerformanceReportService.php     | 258 ++++++
 app/Services/QualityDocumentService.php       | 748 ++++++++++++++++++
 ..._180001_create_quality_documents_table.php |  39 +
 ...2_create_quality_document_orders_table.php |  25 +
 ...reate_quality_document_locations_table.php |  31 +
 ...80004_create_performance_reports_table.php |  37 +
 lang/ko/error.php                             |   9 +
 routes/api.php                                |   1 +
 routes/api/v1/quality.php                     |  40 +
 19 files changed, 1807 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/PerformanceReportController.php
 create mode 100644 app/Http/Controllers/Api/V1/QualityDocumentController.php
 create mode 100644 app/Http/Requests/Quality/PerformanceReportConfirmRequest.php
 create mode 100644 app/Http/Requests/Quality/PerformanceReportMemoRequest.php
 create mode 100644 app/Http/Requests/Quality/QualityDocumentStoreRequest.php
 create mode 100644 app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
 create mode 100644 app/Models/Qualitys/PerformanceReport.php
 create mode 100644 app/Models/Qualitys/QualityDocument.php
 create mode 100644 app/Models/Qualitys/QualityDocumentLocation.php
 create mode 100644 app/Models/Qualitys/QualityDocumentOrder.php
 create mode 100644 app/Services/PerformanceReportService.php
 create mode 100644 app/Services/QualityDocumentService.php
 create mode 100644 database/migrations/2026_03_05_180001_create_quality_documents_table.php
 create mode 100644 database/migrations/2026_03_05_180002_create_quality_document_orders_table.php
 create mode 100644 database/migrations/2026_03_05_180003_create_quality_document_locations_table.php
 create mode 100644 database/migrations/2026_03_05_180004_create_performance_reports_table.php
 create mode 100644 routes/api/v1/quality.php

diff --git a/app/Http/Controllers/Api/V1/PerformanceReportController.php b/app/Http/Controllers/Api/V1/PerformanceReportController.php
new file mode 100644
index 0000000..75d40ea
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/PerformanceReportController.php
@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\PerformanceReportConfirmRequest;
+use App\Http\Requests\Quality\PerformanceReportMemoRequest;
+use App\Services\PerformanceReportService;
+use Illuminate\Http\Request;
+
+class PerformanceReportController extends Controller
+{
+    public function __construct(private PerformanceReportService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function confirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->confirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function unconfirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->unconfirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function updateMemo(PerformanceReportMemoRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->validated();
+
+            return $this->service->updateMemo($data['ids'], $data['memo']);
+        }, __('message.updated'));
+    }
+
+    public function missing(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->missing($request->all());
+        }, __('message.fetched'));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/QualityDocumentController.php b/app/Http/Controllers/Api/V1/QualityDocumentController.php
new file mode 100644
index 0000000..82cb42f
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/QualityDocumentController.php
@@ -0,0 +1,127 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\QualityDocumentStoreRequest;
+use App\Http\Requests\Quality\QualityDocumentUpdateRequest;
+use App\Services\QualityDocumentService;
+use Illuminate\Http\Request;
+
+class QualityDocumentController extends Controller
+{
+    public function __construct(private QualityDocumentService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function calendar(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->calendar($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function availableOrders(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->availableOrders($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    public function store(QualityDocumentStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    public function update(QualityDocumentUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+
+    public function complete(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->complete($id);
+        }, __('message.updated'));
+    }
+
+    public function attachOrders(Request $request, int $id)
+    {
+        $request->validate([
+            'order_ids' => ['required', 'array', 'min:1'],
+            'order_ids.*' => ['required', 'integer'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->attachOrders($id, $request->input('order_ids'));
+        }, __('message.updated'));
+    }
+
+    public function detachOrder(int $id, int $orderId)
+    {
+        return ApiResponse::handle(function () use ($id, $orderId) {
+            return $this->service->detachOrder($id, $orderId);
+        }, __('message.updated'));
+    }
+
+    public function inspectLocation(Request $request, int $id, int $locId)
+    {
+        $request->validate([
+            'post_width' => ['nullable', 'integer'],
+            'post_height' => ['nullable', 'integer'],
+            'change_reason' => ['nullable', 'string', 'max:500'],
+            'inspection_status' => ['nullable', 'string', 'in:pending,completed'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id, $locId) {
+            return $this->service->inspectLocation($id, $locId, $request->all());
+        }, __('message.updated'));
+    }
+
+    public function requestDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->requestDocument($id);
+        }, __('message.fetched'));
+    }
+
+    public function resultDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->resultDocument($id);
+        }, __('message.fetched'));
+    }
+}
diff --git a/app/Http/Requests/Quality/PerformanceReportConfirmRequest.php b/app/Http/Requests/Quality/PerformanceReportConfirmRequest.php
new file mode 100644
index 0000000..de0b74b
--- /dev/null
+++ b/app/Http/Requests/Quality/PerformanceReportConfirmRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PerformanceReportConfirmRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer', 'exists:performance_reports,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => '실적신고 ID']),
+            'ids.min' => __('validation.min.array', ['attribute' => '실적신고 ID', 'min' => 1]),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quality/PerformanceReportMemoRequest.php b/app/Http/Requests/Quality/PerformanceReportMemoRequest.php
new file mode 100644
index 0000000..76fab6d
--- /dev/null
+++ b/app/Http/Requests/Quality/PerformanceReportMemoRequest.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PerformanceReportMemoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer', 'exists:performance_reports,id'],
+            'memo' => ['required', 'string', 'max:1000'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => '실적신고 ID']),
+            'memo.required' => __('validation.required', ['attribute' => '메모']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quality/QualityDocumentStoreRequest.php b/app/Http/Requests/Quality/QualityDocumentStoreRequest.php
new file mode 100644
index 0000000..ae450f4
--- /dev/null
+++ b/app/Http/Requests/Quality/QualityDocumentStoreRequest.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QualityDocumentStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'site_name' => ['required', 'string', 'max:200'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'inspector_id' => ['nullable', 'integer', 'exists:users,id'],
+            'received_date' => ['nullable', 'date'],
+            'options' => ['nullable', 'array'],
+            'options.manager' => ['nullable', 'array'],
+            'options.manager.name' => ['nullable', 'string', 'max:50'],
+            'options.manager.phone' => ['nullable', 'string', 'max:30'],
+            'options.inspection' => ['nullable', 'array'],
+            'options.inspection.request_date' => ['nullable', 'date'],
+            'options.inspection.start_date' => ['nullable', 'date'],
+            'options.inspection.end_date' => ['nullable', 'date'],
+            'options.site_address' => ['nullable', 'array'],
+            'options.construction_site' => ['nullable', 'array'],
+            'options.material_distributor' => ['nullable', 'array'],
+            'options.contractor' => ['nullable', 'array'],
+            'options.supervisor' => ['nullable', 'array'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'site_name.required' => __('validation.required', ['attribute' => '현장명']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php b/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
new file mode 100644
index 0000000..58c7a93
--- /dev/null
+++ b/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QualityDocumentUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'site_name' => ['sometimes', 'string', 'max:200'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'inspector_id' => ['nullable', 'integer', 'exists:users,id'],
+            'received_date' => ['nullable', 'date'],
+            'options' => ['nullable', 'array'],
+            'options.manager' => ['nullable', 'array'],
+            'options.manager.name' => ['nullable', 'string', 'max:50'],
+            'options.manager.phone' => ['nullable', 'string', 'max:30'],
+            'options.inspection' => ['nullable', 'array'],
+            'options.inspection.request_date' => ['nullable', 'date'],
+            'options.inspection.start_date' => ['nullable', 'date'],
+            'options.inspection.end_date' => ['nullable', 'date'],
+            'options.site_address' => ['nullable', 'array'],
+            'options.construction_site' => ['nullable', 'array'],
+            'options.material_distributor' => ['nullable', 'array'],
+            'options.contractor' => ['nullable', 'array'],
+            'options.supervisor' => ['nullable', 'array'],
+        ];
+    }
+}
diff --git a/app/Models/Qualitys/PerformanceReport.php b/app/Models/Qualitys/PerformanceReport.php
new file mode 100644
index 0000000..3c03cc9
--- /dev/null
+++ b/app/Models/Qualitys/PerformanceReport.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Members\User;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class PerformanceReport extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'performance_reports';
+
+    const STATUS_UNCONFIRMED = 'unconfirmed';
+
+    const STATUS_CONFIRMED = 'confirmed';
+
+    const STATUS_REPORTED = 'reported';
+
+    protected $fillable = [
+        'tenant_id',
+        'quality_document_id',
+        'year',
+        'quarter',
+        'confirmation_status',
+        'confirmed_date',
+        'confirmed_by',
+        'memo',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'confirmed_date' => 'date',
+        'year' => 'integer',
+        'quarter' => 'integer',
+    ];
+
+    // ===== Relationships =====
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function confirmer()
+    {
+        return $this->belongsTo(User::class, 'confirmed_by');
+    }
+
+    public function creator()
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    // ===== Status Helpers =====
+
+    public function isUnconfirmed(): bool
+    {
+        return $this->confirmation_status === self::STATUS_UNCONFIRMED;
+    }
+
+    public function isConfirmed(): bool
+    {
+        return $this->confirmation_status === self::STATUS_CONFIRMED;
+    }
+
+    public function isReported(): bool
+    {
+        return $this->confirmation_status === self::STATUS_REPORTED;
+    }
+}
diff --git a/app/Models/Qualitys/QualityDocument.php b/app/Models/Qualitys/QualityDocument.php
new file mode 100644
index 0000000..bcbc104
--- /dev/null
+++ b/app/Models/Qualitys/QualityDocument.php
@@ -0,0 +1,131 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Members\User;
+use App\Models\Orders\Client;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class QualityDocument extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'quality_documents';
+
+    const STATUS_RECEIVED = 'received';
+
+    const STATUS_IN_PROGRESS = 'in_progress';
+
+    const STATUS_COMPLETED = 'completed';
+
+    protected $fillable = [
+        'tenant_id',
+        'quality_doc_number',
+        'site_name',
+        'status',
+        'client_id',
+        'inspector_id',
+        'received_date',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'options' => 'array',
+        'received_date' => 'date',
+    ];
+
+    // ===== Relationships =====
+
+    public function client()
+    {
+        return $this->belongsTo(Client::class, 'client_id');
+    }
+
+    public function inspector()
+    {
+        return $this->belongsTo(User::class, 'inspector_id');
+    }
+
+    public function creator()
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function documentOrders()
+    {
+        return $this->hasMany(QualityDocumentOrder::class);
+    }
+
+    public function locations()
+    {
+        return $this->hasMany(QualityDocumentLocation::class);
+    }
+
+    public function performanceReport()
+    {
+        return $this->hasOne(PerformanceReport::class);
+    }
+
+    // ===== 채번 =====
+
+    public static function generateDocNumber(int $tenantId): string
+    {
+        $prefix = 'KD-QD';
+        $yearMonth = now()->format('Ym');
+
+        $lastNo = static::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('quality_doc_number', 'like', "{$prefix}-{$yearMonth}-%")
+            ->orderByDesc('quality_doc_number')
+            ->value('quality_doc_number');
+
+        if ($lastNo) {
+            $seq = (int) substr($lastNo, -4) + 1;
+        } else {
+            $seq = 1;
+        }
+
+        return sprintf('%s-%s-%04d', $prefix, $yearMonth, $seq);
+    }
+
+    // ===== Status Helpers =====
+
+    public function isReceived(): bool
+    {
+        return $this->status === self::STATUS_RECEIVED;
+    }
+
+    public function isInProgress(): bool
+    {
+        return $this->status === self::STATUS_IN_PROGRESS;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    public static function mapStatusToFrontend(string $status): string
+    {
+        return match ($status) {
+            self::STATUS_RECEIVED => 'reception',
+            self::STATUS_IN_PROGRESS => 'in_progress',
+            self::STATUS_COMPLETED => 'completed',
+            default => $status,
+        };
+    }
+
+    public static function mapStatusFromFrontend(string $status): string
+    {
+        return match ($status) {
+            'reception' => self::STATUS_RECEIVED,
+            default => $status,
+        };
+    }
+}
diff --git a/app/Models/Qualitys/QualityDocumentLocation.php b/app/Models/Qualitys/QualityDocumentLocation.php
new file mode 100644
index 0000000..1f7cecd
--- /dev/null
+++ b/app/Models/Qualitys/QualityDocumentLocation.php
@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Documents\Document;
+use App\Models\Orders\OrderItem;
+use Illuminate\Database\Eloquent\Model;
+
+class QualityDocumentLocation extends Model
+{
+    protected $table = 'quality_document_locations';
+
+    const STATUS_PENDING = 'pending';
+
+    const STATUS_COMPLETED = 'completed';
+
+    protected $fillable = [
+        'quality_document_id',
+        'quality_document_order_id',
+        'order_item_id',
+        'post_width',
+        'post_height',
+        'change_reason',
+        'document_id',
+        'inspection_status',
+    ];
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function qualityDocumentOrder()
+    {
+        return $this->belongsTo(QualityDocumentOrder::class);
+    }
+
+    public function orderItem()
+    {
+        return $this->belongsTo(OrderItem::class);
+    }
+
+    public function document()
+    {
+        return $this->belongsTo(Document::class);
+    }
+
+    public function isPending(): bool
+    {
+        return $this->inspection_status === self::STATUS_PENDING;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->inspection_status === self::STATUS_COMPLETED;
+    }
+}
diff --git a/app/Models/Qualitys/QualityDocumentOrder.php b/app/Models/Qualitys/QualityDocumentOrder.php
new file mode 100644
index 0000000..4d804f7
--- /dev/null
+++ b/app/Models/Qualitys/QualityDocumentOrder.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Orders\Order;
+use Illuminate\Database\Eloquent\Model;
+
+class QualityDocumentOrder extends Model
+{
+    protected $table = 'quality_document_orders';
+
+    protected $fillable = [
+        'quality_document_id',
+        'order_id',
+    ];
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function order()
+    {
+        return $this->belongsTo(Order::class);
+    }
+
+    public function locations()
+    {
+        return $this->hasMany(QualityDocumentLocation::class);
+    }
+}
diff --git a/app/Services/PerformanceReportService.php b/app/Services/PerformanceReportService.php
new file mode 100644
index 0000000..80b343b
--- /dev/null
+++ b/app/Services/PerformanceReportService.php
@@ -0,0 +1,258 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Qualitys\PerformanceReport;
+use App\Services\Audit\AuditLogger;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class PerformanceReportService extends Service
+{
+    private const AUDIT_TARGET = 'performance_report';
+
+    public function __construct(
+        private readonly AuditLogger $auditLogger,
+        private readonly QualityDocumentService $qualityDocumentService
+    ) {}
+
+    /**
+     * 목록 조회
+     */
+    public function index(array $params)
+    {
+        $tenantId = $this->tenantId();
+        $perPage = (int) ($params['per_page'] ?? 20);
+        $q = trim((string) ($params['q'] ?? ''));
+        $year = $params['year'] ?? null;
+        $quarter = $params['quarter'] ?? null;
+        $confirmStatus = $params['confirm_status'] ?? null;
+
+        $query = PerformanceReport::query()
+            ->where('performance_reports.tenant_id', $tenantId)
+            ->with(['qualityDocument.client', 'qualityDocument.locations', 'confirmer:id,name']);
+
+        if ($q !== '') {
+            $query->whereHas('qualityDocument', function ($qq) use ($q) {
+                $qq->where('quality_doc_number', 'like', "%{$q}%")
+                    ->orWhere('site_name', 'like', "%{$q}%");
+            });
+        }
+
+        if ($year !== null) {
+            $query->where('year', $year);
+        }
+        if ($quarter !== null) {
+            $query->where('quarter', $quarter);
+        }
+        if ($confirmStatus !== null) {
+            $query->where('confirmation_status', $confirmStatus);
+        }
+
+        $query->orderByDesc('performance_reports.id');
+        $paginated = $query->paginate($perPage);
+
+        $transformedData = $paginated->getCollection()->map(fn ($report) => $this->transformToFrontend($report));
+
+        return [
+            'items' => $transformedData,
+            'current_page' => $paginated->currentPage(),
+            'last_page' => $paginated->lastPage(),
+            'per_page' => $paginated->perPage(),
+            'total' => $paginated->total(),
+        ];
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(array $params = []): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = PerformanceReport::where('performance_reports.tenant_id', $tenantId);
+
+        if (! empty($params['year'])) {
+            $query->where('performance_reports.year', $params['year']);
+        }
+        if (! empty($params['quarter'])) {
+            $query->where('performance_reports.quarter', $params['quarter']);
+        }
+
+        $counts = (clone $query)
+            ->select('confirmation_status', DB::raw('count(*) as count'))
+            ->groupBy('confirmation_status')
+            ->pluck('count', 'confirmation_status')
+            ->toArray();
+
+        $totalLocations = (clone $query)
+            ->join('quality_documents', 'quality_documents.id', '=', 'performance_reports.quality_document_id')
+            ->join('quality_document_locations', 'quality_document_locations.quality_document_id', '=', 'quality_documents.id')
+            ->count('quality_document_locations.id');
+
+        return [
+            'total_count' => array_sum($counts),
+            'confirmed_count' => $counts[PerformanceReport::STATUS_CONFIRMED] ?? 0,
+            'unconfirmed_count' => $counts[PerformanceReport::STATUS_UNCONFIRMED] ?? 0,
+            'total_locations' => $totalLocations,
+        ];
+    }
+
+    /**
+     * 일괄 확정
+     */
+    public function confirm(array $ids)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $tenantId, $userId) {
+            $reports = PerformanceReport::where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->with(['qualityDocument'])
+                ->get();
+
+            $errors = [];
+            foreach ($reports as $report) {
+                if ($report->isConfirmed() || $report->isReported()) {
+                    continue;
+                }
+
+                // 필수정보 검증
+                $requiredInfo = $this->qualityDocumentService->calculateRequiredInfo($report->qualityDocument);
+                if ($requiredInfo !== '완료') {
+                    $errors[] = [
+                        'id' => $report->id,
+                        'quality_doc_number' => $report->qualityDocument->quality_doc_number,
+                        'reason' => $requiredInfo,
+                    ];
+
+                    continue;
+                }
+
+                $report->update([
+                    'confirmation_status' => PerformanceReport::STATUS_CONFIRMED,
+                    'confirmed_date' => now()->toDateString(),
+                    'confirmed_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+            }
+
+            if (! empty($errors)) {
+                throw new BadRequestHttpException(json_encode([
+                    'message' => __('error.quality.confirm_failed'),
+                    'errors' => $errors,
+                ]));
+            }
+
+            return ['confirmed_count' => count($ids) - count($errors)];
+        });
+    }
+
+    /**
+     * 일괄 확정 해제
+     */
+    public function unconfirm(array $ids)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $tenantId, $userId) {
+            PerformanceReport::where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->where('confirmation_status', PerformanceReport::STATUS_CONFIRMED)
+                ->update([
+                    'confirmation_status' => PerformanceReport::STATUS_UNCONFIRMED,
+                    'confirmed_date' => null,
+                    'confirmed_by' => null,
+                    'updated_by' => $userId,
+                ]);
+
+            return ['unconfirmed_count' => count($ids)];
+        });
+    }
+
+    /**
+     * 일괄 메모 업데이트
+     */
+    public function updateMemo(array $ids, string $memo)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        PerformanceReport::where('tenant_id', $tenantId)
+            ->whereIn('id', $ids)
+            ->update([
+                'memo' => $memo,
+                'updated_by' => $userId,
+            ]);
+
+        return ['updated_count' => count($ids)];
+    }
+
+    /**
+     * 누락체크 (출고완료 but 제품검사 미등록)
+     */
+    public function missing(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        // 품질관리서가 등록된 수주 ID
+        $registeredOrderIds = DB::table('quality_document_orders')
+            ->join('quality_documents', 'quality_documents.id', '=', 'quality_document_orders.quality_document_id')
+            ->where('quality_documents.tenant_id', $tenantId)
+            ->pluck('quality_document_orders.order_id');
+
+        // 출고완료 상태이지만 품질관리서 미등록 수주
+        $query = DB::table('orders')
+            ->where('tenant_id', $tenantId)
+            ->whereNotIn('id', $registeredOrderIds)
+            ->where('status_code', 'SHIPPED'); // TODO: 출고완료 상태 추가 시 상수 확인
+
+        if (! empty($params['year'])) {
+            $query->whereYear('created_at', $params['year']);
+        }
+        if (! empty($params['quarter'])) {
+            $quarter = (int) $params['quarter'];
+            $startMonth = ($quarter - 1) * 3 + 1;
+            $endMonth = $quarter * 3;
+            $query->whereMonth('created_at', '>=', $startMonth)
+                ->whereMonth('created_at', '<=', $endMonth);
+        }
+
+        return $query->orderByDesc('id')
+            ->limit(100)
+            ->get()
+            ->map(fn ($order) => [
+                'id' => $order->id,
+                'order_number' => $order->order_no ?? '',
+                'site_name' => $order->site_name ?? '',
+                'client' => '', // 별도 조인 필요
+                'delivery_date' => $order->delivery_date ?? '',
+            ])
+            ->toArray();
+    }
+
+    /**
+     * DB → 프론트엔드 변환
+     */
+    private function transformToFrontend(PerformanceReport $report): array
+    {
+        $doc = $report->qualityDocument;
+
+        return [
+            'id' => $report->id,
+            'quality_doc_number' => $doc?->quality_doc_number ?? '',
+            'created_date' => $report->created_at?->format('Y-m-d') ?? '',
+            'site_name' => $doc?->site_name ?? '',
+            'client' => $doc?->client?->name ?? '',
+            'location_count' => $doc?->locations?->count() ?? 0,
+            'required_info' => $doc ? $this->qualityDocumentService->calculateRequiredInfo($doc) : '',
+            'confirm_status' => $report->confirmation_status === PerformanceReport::STATUS_CONFIRMED ? 'confirmed' : 'unconfirmed',
+            'confirm_date' => $report->confirmed_date?->format('Y-m-d'),
+            'memo' => $report->memo ?? '',
+            'year' => $report->year,
+            'quarter' => $report->quarter,
+        ];
+    }
+}
diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
new file mode 100644
index 0000000..66af795
--- /dev/null
+++ b/app/Services/QualityDocumentService.php
@@ -0,0 +1,748 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Orders\Order;
+use App\Models\Orders\OrderItem;
+use App\Models\Qualitys\PerformanceReport;
+use App\Models\Qualitys\QualityDocument;
+use App\Models\Qualitys\QualityDocumentLocation;
+use App\Models\Qualitys\QualityDocumentOrder;
+use App\Services\Audit\AuditLogger;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class QualityDocumentService extends Service
+{
+    private const AUDIT_TARGET = 'quality_document';
+
+    public function __construct(
+        private readonly AuditLogger $auditLogger
+    ) {}
+
+    /**
+     * 목록 조회
+     */
+    public function index(array $params)
+    {
+        $tenantId = $this->tenantId();
+        $perPage = (int) ($params['per_page'] ?? 20);
+        $q = trim((string) ($params['q'] ?? ''));
+        $status = $params['status'] ?? null;
+        $dateFrom = $params['date_from'] ?? null;
+        $dateTo = $params['date_to'] ?? null;
+
+        $query = QualityDocument::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations']);
+
+        if ($q !== '') {
+            $query->where(function ($qq) use ($q) {
+                $qq->where('quality_doc_number', 'like', "%{$q}%")
+                    ->orWhere('site_name', 'like', "%{$q}%");
+            });
+        }
+
+        if ($status !== null) {
+            $dbStatus = QualityDocument::mapStatusFromFrontend($status);
+            $query->where('status', $dbStatus);
+        }
+
+        if ($dateFrom !== null) {
+            $query->where('received_date', '>=', $dateFrom);
+        }
+        if ($dateTo !== null) {
+            $query->where('received_date', '<=', $dateTo);
+        }
+
+        $query->orderByDesc('id');
+        $paginated = $query->paginate($perPage);
+
+        $transformedData = $paginated->getCollection()->map(fn ($doc) => $this->transformToFrontend($doc));
+
+        return [
+            'items' => $transformedData,
+            'current_page' => $paginated->currentPage(),
+            'last_page' => $paginated->lastPage(),
+            'per_page' => $paginated->perPage(),
+            'total' => $paginated->total(),
+        ];
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(array $params = []): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = QualityDocument::where('tenant_id', $tenantId);
+
+        if (! empty($params['date_from'])) {
+            $query->where('received_date', '>=', $params['date_from']);
+        }
+        if (! empty($params['date_to'])) {
+            $query->where('received_date', '<=', $params['date_to']);
+        }
+
+        $counts = (clone $query)
+            ->select('status', DB::raw('count(*) as count'))
+            ->groupBy('status')
+            ->pluck('count', 'status')
+            ->toArray();
+
+        return [
+            'reception_count' => $counts[QualityDocument::STATUS_RECEIVED] ?? 0,
+            'in_progress_count' => $counts[QualityDocument::STATUS_IN_PROGRESS] ?? 0,
+            'completed_count' => $counts[QualityDocument::STATUS_COMPLETED] ?? 0,
+        ];
+    }
+
+    /**
+     * 캘린더 스케줄 조회
+     */
+    public function calendar(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $year = (int) ($params['year'] ?? now()->year);
+        $month = (int) ($params['month'] ?? now()->month);
+
+        $startDate = sprintf('%04d-%02d-01', $year, $month);
+        $endDate = date('Y-m-t', strtotime($startDate));
+
+        $query = QualityDocument::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['inspector:id,name']);
+
+        // options JSON 내 inspection.start_date / inspection.end_date 기준 필터링
+        // received_date 기준으로 범위 필터 (options JSON은 직접 SQL 필터 어려우므로)
+        $query->where(function ($q) use ($startDate, $endDate) {
+            $q->whereBetween('received_date', [$startDate, $endDate]);
+        });
+
+        if (! empty($params['status'])) {
+            $dbStatus = QualityDocument::mapStatusFromFrontend($params['status']);
+            $query->where('status', $dbStatus);
+        }
+
+        return $query->orderBy('received_date')
+            ->get()
+            ->map(function (QualityDocument $doc) {
+                $options = $doc->options ?? [];
+                $inspection = $options['inspection'] ?? [];
+
+                return [
+                    'id' => $doc->id,
+                    'start_date' => $inspection['start_date'] ?? $doc->received_date?->format('Y-m-d'),
+                    'end_date' => $inspection['end_date'] ?? $doc->received_date?->format('Y-m-d'),
+                    'inspector' => $doc->inspector?->name ?? '',
+                    'site_name' => $doc->site_name,
+                    'status' => QualityDocument::mapStatusToFrontend($doc->status),
+                ];
+            })
+            ->values()
+            ->toArray();
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id)
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)
+            ->with([
+                'client',
+                'inspector:id,name',
+                'creator:id,name',
+                'documentOrders.order',
+                'locations.orderItem.node',
+            ])
+            ->find($id);
+
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        return $this->transformToFrontend($doc, true);
+    }
+
+    /**
+     * 생성
+     */
+    public function store(array $data)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            $data['tenant_id'] = $tenantId;
+            $data['quality_doc_number'] = QualityDocument::generateDocNumber($tenantId);
+            $data['status'] = QualityDocument::STATUS_RECEIVED;
+            $data['created_by'] = $userId;
+
+            $doc = QualityDocument::create($data);
+
+            $this->auditLogger->log(
+                $tenantId,
+                self::AUDIT_TARGET,
+                $doc->id,
+                'created',
+                null,
+                $doc->toArray()
+            );
+
+            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name']));
+        });
+    }
+
+    /**
+     * 수정
+     */
+    public function update(int $id, array $data)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->find($id);
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $beforeData = $doc->toArray();
+
+        return DB::transaction(function () use ($doc, $data, $userId, $beforeData) {
+            $data['updated_by'] = $userId;
+
+            // options는 기존 값과 병합
+            if (isset($data['options'])) {
+                $existingOptions = $doc->options ?? [];
+                $data['options'] = array_replace_recursive($existingOptions, $data['options']);
+            }
+
+            $doc->update($data);
+
+            $this->auditLogger->log(
+                $doc->tenant_id,
+                self::AUDIT_TARGET,
+                $doc->id,
+                'updated',
+                $beforeData,
+                $doc->fresh()->toArray()
+            );
+
+            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations']));
+        });
+    }
+
+    /**
+     * 삭제
+     */
+    public function destroy(int $id)
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->find($id);
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        if ($doc->isCompleted()) {
+            throw new BadRequestHttpException(__('error.quality.cannot_delete_completed'));
+        }
+
+        $beforeData = $doc->toArray();
+        $doc->deleted_by = $this->apiUserId();
+        $doc->save();
+        $doc->delete();
+
+        $this->auditLogger->log(
+            $tenantId,
+            self::AUDIT_TARGET,
+            $doc->id,
+            'deleted',
+            $beforeData,
+            null
+        );
+
+        return 'success';
+    }
+
+    /**
+     * 검사 완료 처리
+     */
+    public function complete(int $id)
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)
+            ->with(['locations'])
+            ->find($id);
+
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        if ($doc->isCompleted()) {
+            throw new BadRequestHttpException(__('error.quality.already_completed'));
+        }
+
+        // 미완료 개소 확인
+        $pendingCount = $doc->locations->where('inspection_status', QualityDocumentLocation::STATUS_PENDING)->count();
+        if ($pendingCount > 0) {
+            throw new BadRequestHttpException(__('error.quality.pending_locations', ['count' => $pendingCount]));
+        }
+
+        $beforeData = $doc->toArray();
+
+        return DB::transaction(function () use ($doc, $userId, $tenantId, $beforeData) {
+            $doc->update([
+                'status' => QualityDocument::STATUS_COMPLETED,
+                'updated_by' => $userId,
+            ]);
+
+            // 실적신고 자동 생성
+            $now = now();
+            PerformanceReport::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'quality_document_id' => $doc->id,
+                ],
+                [
+                    'year' => $now->year,
+                    'quarter' => (int) ceil($now->month / 3),
+                    'confirmation_status' => PerformanceReport::STATUS_UNCONFIRMED,
+                    'created_by' => $userId,
+                ]
+            );
+
+            $this->auditLogger->log(
+                $tenantId,
+                self::AUDIT_TARGET,
+                $doc->id,
+                'completed',
+                $beforeData,
+                $doc->fresh()->toArray()
+            );
+
+            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name']));
+        });
+    }
+
+    /**
+     * 검사 미등록 수주 목록
+     */
+    public function availableOrders(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $q = trim((string) ($params['q'] ?? ''));
+
+        // 이미 연결된 수주 ID 목록
+        $linkedOrderIds = QualityDocumentOrder::whereHas('qualityDocument', function ($query) use ($tenantId) {
+            $query->where('tenant_id', $tenantId);
+        })->pluck('order_id');
+
+        $query = Order::where('tenant_id', $tenantId)
+            ->whereNotIn('id', $linkedOrderIds)
+            ->with(['items'])
+            ->withCount('items');
+
+        if ($q !== '') {
+            $query->where(function ($qq) use ($q) {
+                $qq->where('order_no', 'like', "%{$q}%")
+                    ->orWhere('site_name', 'like', "%{$q}%");
+            });
+        }
+
+        return $query->orderByDesc('id')
+            ->limit(50)
+            ->get()
+            ->map(fn ($order) => [
+                'id' => $order->id,
+                'order_number' => $order->order_no,
+                'site_name' => $order->site_name ?? '',
+                'delivery_date' => $order->delivery_date ?? '',
+                'location_count' => $order->items_count,
+            ])
+            ->toArray();
+    }
+
+    /**
+     * 수주 연결
+     */
+    public function attachOrders(int $docId, array $orderIds)
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->find($docId);
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        return DB::transaction(function () use ($doc, $orderIds, $tenantId) {
+            foreach ($orderIds as $orderId) {
+                $order = Order::where('tenant_id', $tenantId)->find($orderId);
+                if (! $order) {
+                    continue;
+                }
+
+                // 중복 체크
+                $docOrder = QualityDocumentOrder::firstOrCreate([
+                    'quality_document_id' => $doc->id,
+                    'order_id' => $orderId,
+                ]);
+
+                // 수주 연결 시 개소(order_items)를 locations에 자동 생성
+                $orderItems = OrderItem::where('order_id', $orderId)->get();
+                foreach ($orderItems as $item) {
+                    QualityDocumentLocation::firstOrCreate([
+                        'quality_document_id' => $doc->id,
+                        'quality_document_order_id' => $docOrder->id,
+                        'order_item_id' => $item->id,
+                    ]);
+                }
+            }
+
+            // 상태를 진행중으로 변경 (접수 상태일 때)
+            if ($doc->isReceived()) {
+                $doc->update(['status' => QualityDocument::STATUS_IN_PROGRESS]);
+            }
+
+            return $this->transformToFrontend(
+                $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node'])
+            );
+        });
+    }
+
+    /**
+     * 수주 연결 해제
+     */
+    public function detachOrder(int $docId, int $orderId)
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->find($docId);
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        if ($doc->isCompleted()) {
+            throw new BadRequestHttpException(__('error.quality.cannot_modify_completed'));
+        }
+
+        $docOrder = QualityDocumentOrder::where('quality_document_id', $docId)
+            ->where('order_id', $orderId)
+            ->first();
+
+        if ($docOrder) {
+            // 해당 수주의 locations 삭제
+            QualityDocumentLocation::where('quality_document_order_id', $docOrder->id)->delete();
+            $docOrder->delete();
+        }
+
+        return $this->transformToFrontend(
+            $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node'])
+        );
+    }
+
+    /**
+     * 필수정보 계산
+     */
+    public function calculateRequiredInfo(QualityDocument $doc): string
+    {
+        $options = $doc->options ?? [];
+        $missing = 0;
+
+        $sections = [
+            'construction_site' => ['name', 'land_location', 'lot_number'],
+            'material_distributor' => ['company', 'address', 'ceo', 'phone'],
+            'contractor' => ['company', 'address', 'name', 'phone'],
+            'supervisor' => ['office', 'address', 'name', 'phone'],
+        ];
+
+        foreach ($sections as $section => $fields) {
+            $data = $options[$section] ?? [];
+            foreach ($fields as $field) {
+                if (empty($data[$field])) {
+                    $missing++;
+                    break; // 섹션 단위
+                }
+            }
+        }
+
+        return $missing === 0 ? '완료' : "{$missing}건 누락";
+    }
+
+    /**
+     * DB → 프론트엔드 변환
+     */
+    private function transformToFrontend(QualityDocument $doc, bool $detail = false): array
+    {
+        $options = $doc->options ?? [];
+
+        $result = [
+            'id' => $doc->id,
+            'quality_doc_number' => $doc->quality_doc_number,
+            'site_name' => $doc->site_name,
+            'client' => $doc->client?->name ?? '',
+            'location_count' => $doc->locations?->count() ?? 0,
+            'required_info' => $this->calculateRequiredInfo($doc),
+            'inspection_period' => $this->formatInspectionPeriod($options),
+            'inspector' => $doc->inspector?->name ?? '',
+            'status' => QualityDocument::mapStatusToFrontend($doc->status),
+            'author' => $doc->creator?->name ?? '',
+            'reception_date' => $doc->received_date?->format('Y-m-d'),
+            'manager' => $options['manager']['name'] ?? '',
+            'manager_contact' => $options['manager']['phone'] ?? '',
+        ];
+
+        if ($detail) {
+            $result['construction_site'] = [
+                'site_name' => $options['construction_site']['name'] ?? '',
+                'land_location' => $options['construction_site']['land_location'] ?? '',
+                'lot_number' => $options['construction_site']['lot_number'] ?? '',
+            ];
+            $result['material_distributor'] = [
+                'company_name' => $options['material_distributor']['company'] ?? '',
+                'company_address' => $options['material_distributor']['address'] ?? '',
+                'representative_name' => $options['material_distributor']['ceo'] ?? '',
+                'phone' => $options['material_distributor']['phone'] ?? '',
+            ];
+            $result['constructor_info'] = [
+                'company_name' => $options['contractor']['company'] ?? '',
+                'company_address' => $options['contractor']['address'] ?? '',
+                'name' => $options['contractor']['name'] ?? '',
+                'phone' => $options['contractor']['phone'] ?? '',
+            ];
+            $result['supervisor'] = [
+                'office_name' => $options['supervisor']['office'] ?? '',
+                'office_address' => $options['supervisor']['address'] ?? '',
+                'name' => $options['supervisor']['name'] ?? '',
+                'phone' => $options['supervisor']['phone'] ?? '',
+            ];
+            $result['schedule_info'] = [
+                'visit_request_date' => $options['inspection']['request_date'] ?? '',
+                'start_date' => $options['inspection']['start_date'] ?? '',
+                'end_date' => $options['inspection']['end_date'] ?? '',
+                'inspector' => $doc->inspector?->name ?? '',
+                'site_postal_code' => $options['site_address']['postal_code'] ?? '',
+                'site_address' => $options['site_address']['address'] ?? '',
+                'site_address_detail' => $options['site_address']['detail'] ?? '',
+            ];
+
+            // 개소 목록
+            $result['order_items'] = $doc->locations->map(function ($loc) {
+                $orderItem = $loc->orderItem;
+                $node = $orderItem?->node;
+                $nodeOptions = $node?->options ?? [];
+                $order = $loc->qualityDocumentOrder?->order;
+
+                return [
+                    'id' => (string) $loc->id,
+                    'order_number' => $order?->order_no ?? '',
+                    'site_name' => $order?->site_name ?? '',
+                    'delivery_date' => $order?->delivery_date ?? '',
+                    'floor' => $orderItem?->floor_code ?? '',
+                    'symbol' => $orderItem?->symbol_code ?? '',
+                    'order_width' => $nodeOptions['width'] ?? 0,
+                    'order_height' => $nodeOptions['height'] ?? 0,
+                    'construction_width' => $loc->post_width ?? 0,
+                    'construction_height' => $loc->post_height ?? 0,
+                    'change_reason' => $loc->change_reason ?? '',
+                ];
+            })->toArray();
+        }
+
+        return $result;
+    }
+
+    /**
+     * 개소별 검사 저장 (시공후 규격 + 검사 성적서)
+     */
+    public function inspectLocation(int $docId, int $locId, array $data)
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)->find($docId);
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        if ($doc->isCompleted()) {
+            throw new BadRequestHttpException(__('error.quality.cannot_modify_completed'));
+        }
+
+        $location = QualityDocumentLocation::where('quality_document_id', $docId)->find($locId);
+        if (! $location) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        return DB::transaction(function () use ($location, $data, $doc) {
+            $updateData = [];
+
+            if (isset($data['post_width'])) {
+                $updateData['post_width'] = $data['post_width'];
+            }
+            if (isset($data['post_height'])) {
+                $updateData['post_height'] = $data['post_height'];
+            }
+            if (isset($data['change_reason'])) {
+                $updateData['change_reason'] = $data['change_reason'];
+            }
+            if (isset($data['inspection_status'])) {
+                $updateData['inspection_status'] = $data['inspection_status'];
+            }
+
+            if (! empty($updateData)) {
+                $location->update($updateData);
+            }
+
+            // 상태를 진행중으로 변경 (접수 상태일 때)
+            if ($doc->isReceived()) {
+                $doc->update(['status' => QualityDocument::STATUS_IN_PROGRESS]);
+            }
+
+            return $location->fresh()->toArray();
+        });
+    }
+
+    /**
+     * 검사제품요청서 데이터 (PDF/프린트용)
+     */
+    public function requestDocument(int $id): array
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)
+            ->with([
+                'client',
+                'inspector:id,name',
+                'documentOrders.order',
+                'locations.orderItem.node',
+            ])
+            ->find($id);
+
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $options = $doc->options ?? [];
+
+        return [
+            'quality_doc_number' => $doc->quality_doc_number,
+            'site_name' => $doc->site_name,
+            'client' => $doc->client?->name ?? '',
+            'received_date' => $doc->received_date?->format('Y-m-d'),
+            'inspector' => $doc->inspector?->name ?? '',
+            'construction_site' => $options['construction_site'] ?? [],
+            'material_distributor' => $options['material_distributor'] ?? [],
+            'contractor' => $options['contractor'] ?? [],
+            'supervisor' => $options['supervisor'] ?? [],
+            'inspection' => $options['inspection'] ?? [],
+            'site_address' => $options['site_address'] ?? [],
+            'manager' => $options['manager'] ?? [],
+            'items' => $doc->locations->map(function ($loc) {
+                $orderItem = $loc->orderItem;
+                $node = $orderItem?->node;
+                $nodeOptions = $node?->options ?? [];
+                $order = $loc->qualityDocumentOrder?->order;
+
+                return [
+                    'order_number' => $order?->order_no ?? '',
+                    'floor' => $orderItem?->floor_code ?? '',
+                    'symbol' => $orderItem?->symbol_code ?? '',
+                    'item_name' => $orderItem?->item_name ?? '',
+                    'specification' => $orderItem?->specification ?? '',
+                    'order_width' => $nodeOptions['width'] ?? 0,
+                    'order_height' => $nodeOptions['height'] ?? 0,
+                    'quantity' => $orderItem?->quantity ?? 1,
+                ];
+            })->toArray(),
+        ];
+    }
+
+    /**
+     * 제품검사성적서 데이터 (documents EAV 연동)
+     */
+    public function resultDocument(int $id): array
+    {
+        $tenantId = $this->tenantId();
+
+        $doc = QualityDocument::where('tenant_id', $tenantId)
+            ->with([
+                'client',
+                'inspector:id,name',
+                'locations.orderItem.node',
+                'locations.document.data',
+                'locations.document.template',
+            ])
+            ->find($id);
+
+        if (! $doc) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $options = $doc->options ?? [];
+
+        return [
+            'quality_doc_number' => $doc->quality_doc_number,
+            'site_name' => $doc->site_name,
+            'client' => $doc->client?->name ?? '',
+            'inspector' => $doc->inspector?->name ?? '',
+            'status' => QualityDocument::mapStatusToFrontend($doc->status),
+            'locations' => $doc->locations->map(function ($loc) {
+                $orderItem = $loc->orderItem;
+                $node = $orderItem?->node;
+                $nodeOptions = $node?->options ?? [];
+                $document = $loc->document;
+
+                $result = [
+                    'id' => $loc->id,
+                    'floor' => $orderItem?->floor_code ?? '',
+                    'symbol' => $orderItem?->symbol_code ?? '',
+                    'order_width' => $nodeOptions['width'] ?? 0,
+                    'order_height' => $nodeOptions['height'] ?? 0,
+                    'post_width' => $loc->post_width,
+                    'post_height' => $loc->post_height,
+                    'change_reason' => $loc->change_reason,
+                    'inspection_status' => $loc->inspection_status,
+                    'document_id' => $loc->document_id,
+                ];
+
+                // EAV 문서 데이터가 있으면 포함
+                if ($document) {
+                    $result['document'] = [
+                        'id' => $document->id,
+                        'document_no' => $document->document_no,
+                        'status' => $document->status,
+                        'template_id' => $document->template_id,
+                        'data' => $document->data?->map(fn ($d) => [
+                            'field_key' => $d->field_key,
+                            'field_value' => $d->field_value,
+                            'section_id' => $d->section_id,
+                            'column_id' => $d->column_id,
+                        ])->toArray() ?? [],
+                    ];
+                }
+
+                return $result;
+            })->toArray(),
+        ];
+    }
+
+    private function formatInspectionPeriod(array $options): string
+    {
+        $inspection = $options['inspection'] ?? [];
+        $start = $inspection['start_date'] ?? '';
+        $end = $inspection['end_date'] ?? '';
+
+        if ($start && $end) {
+            return "{$start}~{$end}";
+        }
+
+        return $start ?: $end ?: '';
+    }
+}
diff --git a/database/migrations/2026_03_05_180001_create_quality_documents_table.php b/database/migrations/2026_03_05_180001_create_quality_documents_table.php
new file mode 100644
index 0000000..3f5fa13
--- /dev/null
+++ b/database/migrations/2026_03_05_180001_create_quality_documents_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('quality_documents', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained();
+            $table->string('quality_doc_number', 30)->comment('품질관리서 번호');
+            $table->string('site_name')->comment('현장명');
+            $table->string('status', 20)->default('received')->comment('received/in_progress/completed');
+            $table->foreignId('client_id')->nullable()->constrained('clients')->comment('수주처');
+            $table->foreignId('inspector_id')->nullable()->constrained('users')->comment('검사자');
+            $table->date('received_date')->nullable()->comment('접수일');
+            $table->json('options')->nullable()->comment('관련자정보, 검사정보, 현장주소 등');
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->unsignedBigInteger('updated_by')->nullable();
+            $table->unsignedBigInteger('deleted_by')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'quality_doc_number']);
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'client_id']);
+            $table->index(['tenant_id', 'inspector_id']);
+            $table->index(['tenant_id', 'received_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('quality_documents');
+    }
+};
\ No newline at end of file
diff --git a/database/migrations/2026_03_05_180002_create_quality_document_orders_table.php b/database/migrations/2026_03_05_180002_create_quality_document_orders_table.php
new file mode 100644
index 0000000..2b9e6b2
--- /dev/null
+++ b/database/migrations/2026_03_05_180002_create_quality_document_orders_table.php
@@ -0,0 +1,25 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('quality_document_orders', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('quality_document_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('order_id')->constrained('orders');
+            $table->timestamps();
+
+            $table->unique(['quality_document_id', 'order_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('quality_document_orders');
+    }
+};
\ No newline at end of file
diff --git a/database/migrations/2026_03_05_180003_create_quality_document_locations_table.php b/database/migrations/2026_03_05_180003_create_quality_document_locations_table.php
new file mode 100644
index 0000000..a3b8ba0
--- /dev/null
+++ b/database/migrations/2026_03_05_180003_create_quality_document_locations_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('quality_document_locations', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('quality_document_id')->constrained()->cascadeOnDelete();
+            $table->foreignId('quality_document_order_id')->constrained('quality_document_orders', 'id', 'qdl_qdo_id_fk')->cascadeOnDelete();
+            $table->foreignId('order_item_id')->constrained('order_items');
+            $table->integer('post_width')->nullable()->comment('시공후 가로');
+            $table->integer('post_height')->nullable()->comment('시공후 세로');
+            $table->string('change_reason')->nullable()->comment('규격 변경사유');
+            $table->foreignId('document_id')->nullable()->comment('검사성적서 문서 ID');
+            $table->string('inspection_status', 20)->default('pending')->comment('pending/completed');
+            $table->timestamps();
+
+            $table->index(['quality_document_id', 'inspection_status'], 'qdl_doc_id_status_index');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('quality_document_locations');
+    }
+};
\ No newline at end of file
diff --git a/database/migrations/2026_03_05_180004_create_performance_reports_table.php b/database/migrations/2026_03_05_180004_create_performance_reports_table.php
new file mode 100644
index 0000000..860966d
--- /dev/null
+++ b/database/migrations/2026_03_05_180004_create_performance_reports_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('performance_reports', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained();
+            $table->foreignId('quality_document_id')->constrained();
+            $table->unsignedSmallInteger('year')->comment('연도');
+            $table->unsignedTinyInteger('quarter')->comment('분기 1-4');
+            $table->string('confirmation_status', 20)->default('unconfirmed')->comment('unconfirmed/confirmed/reported');
+            $table->date('confirmed_date')->nullable();
+            $table->foreignId('confirmed_by')->nullable()->constrained('users');
+            $table->text('memo')->nullable();
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->unsignedBigInteger('updated_by')->nullable();
+            $table->unsignedBigInteger('deleted_by')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'quality_document_id']);
+            $table->index(['tenant_id', 'year', 'quarter']);
+            $table->index(['tenant_id', 'confirmation_status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('performance_reports');
+    }
+};
\ No newline at end of file
diff --git a/lang/ko/error.php b/lang/ko/error.php
index bdad200..7684cc9 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -444,6 +444,15 @@
         'already_completed' => '이미 완료된 검사입니다.',
     ],
 
+    // 품질관리서 관련
+    'quality' => [
+        'cannot_delete_completed' => '완료된 품질관리서는 삭제할 수 없습니다.',
+        'already_completed' => '이미 완료된 품질관리서입니다.',
+        'cannot_modify_completed' => '완료된 품질관리서는 수정할 수 없습니다.',
+        'pending_locations' => '미완료 개소가 :count건 있습니다.',
+        'confirm_failed' => '필수정보가 누락된 건이 있어 확정할 수 없습니다.',
+    ],
+
     // 입찰 관련
     'bidding' => [
         'not_found' => '입찰을 찾을 수 없습니다.',
diff --git a/routes/api.php b/routes/api.php
index a700278..0d329de 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -41,6 +41,7 @@
     require __DIR__.'/api/v1/app.php';
     require __DIR__.'/api/v1/audit.php';
     require __DIR__.'/api/v1/esign.php';
+    require __DIR__.'/api/v1/quality.php';
 
     // 공유 링크 다운로드 (인증 불필요 - auth.apikey 그룹 밖)
     Route::get('/files/share/{token}', [FileStorageController::class, 'downloadShared'])->name('v1.files.share.download');
diff --git a/routes/api/v1/quality.php b/routes/api/v1/quality.php
new file mode 100644
index 0000000..edebe9d
--- /dev/null
+++ b/routes/api/v1/quality.php
@@ -0,0 +1,40 @@
+<?php
+
+/**
+ * 품질관리 API 라우트 (v1)
+ *
+ * - 제품검사 (품질관리서)
+ * - 실적신고
+ */
+
+use App\Http\Controllers\Api\V1\PerformanceReportController;
+use App\Http\Controllers\Api\V1\QualityDocumentController;
+use Illuminate\Support\Facades\Route;
+
+// 제품검사 (품질관리서)
+Route::prefix('quality/documents')->group(function () {
+    Route::get('', [QualityDocumentController::class, 'index'])->name('v1.quality.documents.index');
+    Route::get('/stats', [QualityDocumentController::class, 'stats'])->name('v1.quality.documents.stats');
+    Route::get('/calendar', [QualityDocumentController::class, 'calendar'])->name('v1.quality.documents.calendar');
+    Route::get('/available-orders', [QualityDocumentController::class, 'availableOrders'])->name('v1.quality.documents.available-orders');
+    Route::post('', [QualityDocumentController::class, 'store'])->name('v1.quality.documents.store');
+    Route::get('/{id}', [QualityDocumentController::class, 'show'])->whereNumber('id')->name('v1.quality.documents.show');
+    Route::put('/{id}', [QualityDocumentController::class, 'update'])->whereNumber('id')->name('v1.quality.documents.update');
+    Route::delete('/{id}', [QualityDocumentController::class, 'destroy'])->whereNumber('id')->name('v1.quality.documents.destroy');
+    Route::patch('/{id}/complete', [QualityDocumentController::class, 'complete'])->whereNumber('id')->name('v1.quality.documents.complete');
+    Route::post('/{id}/orders', [QualityDocumentController::class, 'attachOrders'])->whereNumber('id')->name('v1.quality.documents.attach-orders');
+    Route::delete('/{id}/orders/{orderId}', [QualityDocumentController::class, 'detachOrder'])->whereNumber('id')->whereNumber('orderId')->name('v1.quality.documents.detach-order');
+    Route::post('/{id}/locations/{locId}/inspect', [QualityDocumentController::class, 'inspectLocation'])->whereNumber('id')->whereNumber('locId')->name('v1.quality.documents.inspect-location');
+    Route::get('/{id}/request-document', [QualityDocumentController::class, 'requestDocument'])->whereNumber('id')->name('v1.quality.documents.request-document');
+    Route::get('/{id}/result-document', [QualityDocumentController::class, 'resultDocument'])->whereNumber('id')->name('v1.quality.documents.result-document');
+});
+
+// 실적신고
+Route::prefix('quality/performance-reports')->group(function () {
+    Route::get('', [PerformanceReportController::class, 'index'])->name('v1.quality.performance-reports.index');
+    Route::get('/stats', [PerformanceReportController::class, 'stats'])->name('v1.quality.performance-reports.stats');
+    Route::get('/missing', [PerformanceReportController::class, 'missing'])->name('v1.quality.performance-reports.missing');
+    Route::patch('/confirm', [PerformanceReportController::class, 'confirm'])->name('v1.quality.performance-reports.confirm');
+    Route::patch('/unconfirm', [PerformanceReportController::class, 'unconfirm'])->name('v1.quality.performance-reports.unconfirm');
+    Route::patch('/memo', [PerformanceReportController::class, 'updateMemo'])->name('v1.quality.performance-reports.memo');
+});

From 3600c7b12bdfb57825ce5ecf55e6652b2fd22cdc Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 21:59:24 +0900
Subject: [PATCH 102/166] =?UTF-8?q?fix:=20[=ED=92=88=EC=A7=88=EA=B4=80?=
 =?UTF-8?q?=EB=A6=AC]=20=EC=88=98=EC=A3=BC=EC=84=A0=ED=83=9D=20=EB=AA=A8?=
 =?UTF-8?q?=EB=8B=AC=20=EB=82=A9=ED=92=88=EC=9D=BC=20=ED=8F=AC=EB=A7=B7=20?=
 =?UTF-8?q?=EB=B0=8F=20=EA=B0=9C=EC=86=8C=20=EC=88=98=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- delivery_date: ISO 타임스탬프 → Y-m-d 포맷으로 변환
- location_count: order_items 수 → order_nodes 루트 노드(개소) 수로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/QualityDocumentService.php | 9 +++++----
 1 file changed, 5 insertions(+), 4 deletions(-)

diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index 66af795..313ada7 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -347,8 +347,9 @@ public function availableOrders(array $params): array
 
         $query = Order::where('tenant_id', $tenantId)
             ->whereNotIn('id', $linkedOrderIds)
-            ->with(['items'])
-            ->withCount('items');
+            ->withCount(['nodes as location_count' => function ($q) {
+                $q->whereNull('parent_id');
+            }]);
 
         if ($q !== '') {
             $query->where(function ($qq) use ($q) {
@@ -364,8 +365,8 @@ public function availableOrders(array $params): array
                 'id' => $order->id,
                 'order_number' => $order->order_no,
                 'site_name' => $order->site_name ?? '',
-                'delivery_date' => $order->delivery_date ?? '',
-                'location_count' => $order->items_count,
+                'delivery_date' => $order->delivery_date?->format('Y-m-d') ?? '',
+                'location_count' => $order->location_count,
             ])
             ->toArray();
     }

From 0f26ea546ae147871cbed830766bc3259eb1ebf7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 5 Mar 2026 23:08:56 +0900
Subject: [PATCH 103/166] =?UTF-8?q?feat:=20[=ED=92=88=EC=A7=88=EA=B4=80?=
 =?UTF-8?q?=EB=A6=AC]=20=EC=88=98=EC=A3=BC=EC=84=A0=ED=83=9D=20API?=
 =?UTF-8?q?=EC=97=90=20=EB=B0=9C=EC=A3=BC=EC=B2=98(client=5Fname)=20?=
 =?UTF-8?q?=ED=95=84=EB=93=9C=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/QualityDocumentService.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index 313ada7..bfcaeb2 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -365,6 +365,7 @@ public function availableOrders(array $params): array
                 'id' => $order->id,
                 'order_number' => $order->order_no,
                 'site_name' => $order->site_name ?? '',
+                'client_name' => $order->client_name ?? '',
                 'delivery_date' => $order->delivery_date?->format('Y-m-d') ?? '',
                 'location_count' => $order->location_count,
             ])

From a845f52fc064460b9c8db969163950a664e7cbc8 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 09:25:00 +0900
Subject: [PATCH 104/166] =?UTF-8?q?fix:=20[=EC=83=9D=EC=82=B0=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20withCount=EC=97=90=EC=84=9C=EB=8F=84=20=EB=B3=B4?=
 =?UTF-8?q?=EC=A1=B0=20=EA=B3=B5=EC=A0=95(=EC=9E=AC=EA=B3=A0=EC=83=9D?=
 =?UTF-8?q?=EC=82=B0)=20WO=20=EC=A0=9C=EC=99=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 목록 조회 시 work_orders_count에서 is_auxiliary WO 제외
- whereNotNull(process_id) + options->is_auxiliary 조건 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/ProductionOrderService.php | 4 +++-
 1 file changed, 3 insertions(+), 1 deletion(-)

diff --git a/app/Services/ProductionOrderService.php b/app/Services/ProductionOrderService.php
index a4889de..638ca00 100644
--- a/app/Services/ProductionOrderService.php
+++ b/app/Services/ProductionOrderService.php
@@ -30,7 +30,9 @@ public function index(array $params): LengthAwarePaginator
             ->whereIn('status_code', self::PRODUCTION_STATUSES)
             ->with(['client', 'workOrders.process', 'workOrders.assignees.user'])
             ->withCount([
-                'workOrders' => fn ($q) => $q->whereNotNull('process_id'),
+                'workOrders' => fn ($q) => $q->whereNotNull('process_id')
+                    ->where(fn ($q2) => $q2->whereNull('options->is_auxiliary')
+                        ->orWhere('options->is_auxiliary', false)),
                 'nodes',
             ]);
 

From 293330c4180238a675d0a9f60eb172bec55cc8d5 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 15:51:26 +0900
Subject: [PATCH 105/166] =?UTF-8?q?feat:=20=EB=AC=B8=EC=84=9C=20rendered?=
 =?UTF-8?q?=5Fhtml=20=EC=8A=A4=EB=83=85=EC=83=B7=20=EC=A0=80=EC=9E=A5=20?=
 =?UTF-8?q?=EC=A7=80=EC=9B=90?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Document 모델 $fillable에 rendered_html 추가
- DocumentService create/update에서 rendered_html 저장
- StoreRequest/UpdateRequest에 rendered_html 검증 추가
- WorkOrderService 검사문서/작업일지 생성 시 rendered_html 전달

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Requests/Document/StoreRequest.php  |  3 +++
 app/Http/Requests/Document/UpdateRequest.php |  3 +++
 app/Models/Documents/Document.php            |  1 +
 app/Services/DocumentService.php             |  9 +++++--
 app/Services/WorkOrderService.php            | 27 +++++++++++++++-----
 5 files changed, 35 insertions(+), 8 deletions(-)

diff --git a/app/Http/Requests/Document/StoreRequest.php b/app/Http/Requests/Document/StoreRequest.php
index a6681e1..4a4e977 100644
--- a/app/Http/Requests/Document/StoreRequest.php
+++ b/app/Http/Requests/Document/StoreRequest.php
@@ -28,6 +28,9 @@ public function rules(): array
             'approvers.*.user_id' => 'required_with:approvers|integer|exists:users,id',
             'approvers.*.role' => 'nullable|string|max:50',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 문서 데이터 (EAV)
             'data' => 'nullable|array',
             'data.*.section_id' => 'nullable|integer',
diff --git a/app/Http/Requests/Document/UpdateRequest.php b/app/Http/Requests/Document/UpdateRequest.php
index 8388c00..8b07e69 100644
--- a/app/Http/Requests/Document/UpdateRequest.php
+++ b/app/Http/Requests/Document/UpdateRequest.php
@@ -27,6 +27,9 @@ public function rules(): array
             'approvers.*.user_id' => 'required_with:approvers|integer|exists:users,id',
             'approvers.*.role' => 'nullable|string|max:50',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 문서 데이터 (EAV)
             'data' => 'nullable|array',
             'data.*.section_id' => 'nullable|integer',
diff --git a/app/Models/Documents/Document.php b/app/Models/Documents/Document.php
index 1f5b4ed..8ce6a10 100644
--- a/app/Models/Documents/Document.php
+++ b/app/Models/Documents/Document.php
@@ -73,6 +73,7 @@ class Document extends Model
         'linkable_id',
         'submitted_at',
         'completed_at',
+        'rendered_html',
         'created_by',
         'updated_by',
         'deleted_by',
diff --git a/app/Services/DocumentService.php b/app/Services/DocumentService.php
index b939fe9..6877956 100644
--- a/app/Services/DocumentService.php
+++ b/app/Services/DocumentService.php
@@ -122,6 +122,7 @@ public function create(array $data): Document
                 'status' => Document::STATUS_DRAFT,
                 'linkable_type' => $data['linkable_type'] ?? null,
                 'linkable_id' => $data['linkable_id'] ?? null,
+                'rendered_html' => $data['rendered_html'] ?? null,
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
@@ -170,12 +171,16 @@ public function update(int $id, array $data): Document
             }
 
             // 기본 정보 수정
-            $document->fill([
+            $updateFields = [
                 'title' => $data['title'] ?? $document->title,
                 'linkable_type' => $data['linkable_type'] ?? $document->linkable_type,
                 'linkable_id' => $data['linkable_id'] ?? $document->linkable_id,
                 'updated_by' => $userId,
-            ]);
+            ];
+            if (isset($data['rendered_html'])) {
+                $updateFields['rendered_html'] = $data['rendered_html'];
+            }
+            $document->fill($updateFields);
 
             // 반려 상태에서 수정 시 DRAFT로 변경
             if ($document->status === Document::STATUS_REJECTED) {
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index d18aa7d..ee5d342 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -2509,10 +2509,14 @@ public function createInspectionDocument(int $workOrderId, array $inspectionData
                     ])
                     ->toArray();
 
-                $document = $documentService->update($existingDocument->id, [
+                $updateData = [
                     'title' => $inspectionData['title'] ?? $existingDocument->title,
                     'data' => array_merge($existingBasicFields, $documentDataRecords),
-                ]);
+                ];
+                if (isset($inspectionData['rendered_html'])) {
+                    $updateData['rendered_html'] = $inspectionData['rendered_html'];
+                }
+                $document = $documentService->update($existingDocument->id, $updateData);
 
                 $action = 'inspection_document_updated';
             } else {
@@ -2524,6 +2528,9 @@ public function createInspectionDocument(int $workOrderId, array $inspectionData
                     'data' => $documentDataRecords,
                     'approvers' => $inspectionData['approvers'] ?? [],
                 ];
+                if (isset($inspectionData['rendered_html'])) {
+                    $documentData['rendered_html'] = $inspectionData['rendered_html'];
+                }
 
                 $document = $documentService->create($documentData);
                 $action = 'inspection_document_created';
@@ -3140,20 +3147,28 @@ public function createWorkLog(int $workOrderId, array $workLogData): array
         $documentDataRecords = $this->transformWorkLogDataToRecords($workLogData, $workOrder, $template);
 
         if ($existingDocument) {
-            $document = $documentService->update($existingDocument->id, [
+            $updateData = [
                 'title' => $workLogData['title'] ?? $existingDocument->title,
                 'data' => $documentDataRecords,
-            ]);
+            ];
+            if (isset($workLogData['rendered_html'])) {
+                $updateData['rendered_html'] = $workLogData['rendered_html'];
+            }
+            $document = $documentService->update($existingDocument->id, $updateData);
             $action = 'work_log_updated';
         } else {
-            $document = $documentService->create([
+            $createData = [
                 'template_id' => $templateId,
                 'title' => $workLogData['title'] ?? "작업일지 - {$workOrder->work_order_no}",
                 'linkable_type' => 'work_order',
                 'linkable_id' => $workOrderId,
                 'data' => $documentDataRecords,
                 'approvers' => $workLogData['approvers'] ?? [],
-            ]);
+            ];
+            if (isset($workLogData['rendered_html'])) {
+                $createData['rendered_html'] = $workLogData['rendered_html'];
+            }
+            $document = $documentService->create($createData);
             $action = 'work_log_created';
         }
 

From 5ebf940873f064fdf8bd33f34617662ac3dcb4cc Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 20:34:52 +0900
Subject: [PATCH 106/166] =?UTF-8?q?fix:=20[=EB=AC=B8=EC=84=9C=EC=8A=A4?=
 =?UTF-8?q?=EB=83=85=EC=83=B7]=20UpsertRequest=20rendered=5Fhtml=20?=
 =?UTF-8?q?=EA=B2=80=EC=A6=9D=20=EC=B6=94=EA=B0=80=20=EB=B0=8F=20upsert()?=
 =?UTF-8?q?=20=EC=A0=84=EB=8B=AC=20=EB=88=84=EB=9D=BD=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- UpsertRequest에 rendered_html nullable string 검증 추가
- DocumentService upsert()에서 create/update 시 rendered_html 전달

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Requests/Document/UpsertRequest.php |  3 +++
 app/Services/DocumentService.php             | 16 ++++++++++++----
 2 files changed, 15 insertions(+), 4 deletions(-)

diff --git a/app/Http/Requests/Document/UpsertRequest.php b/app/Http/Requests/Document/UpsertRequest.php
index 99c1920..dc7eba3 100644
--- a/app/Http/Requests/Document/UpsertRequest.php
+++ b/app/Http/Requests/Document/UpsertRequest.php
@@ -30,6 +30,9 @@ public function rules(): array
             'data.*.field_key' => 'required_with:data|string|max:100',
             'data.*.field_value' => 'nullable|string',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 첨부파일
             'attachments' => 'nullable|array',
             'attachments.*.file_id' => 'required_with:attachments|integer|exists:files,id',
diff --git a/app/Services/DocumentService.php b/app/Services/DocumentService.php
index 6877956..2fef635 100644
--- a/app/Services/DocumentService.php
+++ b/app/Services/DocumentService.php
@@ -857,24 +857,32 @@ public function upsert(array $data): Document
 
             if ($existingDocument) {
                 // UPDATE: 기존 update 로직 재사용
-                return $this->update($existingDocument->id, [
+                $updatePayload = [
                     'title' => $data['title'] ?? $existingDocument->title,
                     'linkable_type' => 'item',
                     'linkable_id' => $itemId,
                     'data' => $data['data'] ?? [],
                     'attachments' => $data['attachments'] ?? [],
-                ]);
+                ];
+                if (isset($data['rendered_html'])) {
+                    $updatePayload['rendered_html'] = $data['rendered_html'];
+                }
+                return $this->update($existingDocument->id, $updatePayload);
             }
 
             // CREATE: 기존 create 로직 재사용
-            return $this->create([
+            $createPayload = [
                 'template_id' => $templateId,
                 'title' => $data['title'] ?? '',
                 'linkable_type' => 'item',
                 'linkable_id' => $itemId,
                 'data' => $data['data'] ?? [],
                 'attachments' => $data['attachments'] ?? [],
-            ]);
+            ];
+            if (isset($data['rendered_html'])) {
+                $createPayload['rendered_html'] = $data['rendered_html'];
+            }
+            return $this->create($createPayload);
         });
     }
 

From c5d5b5d076a8fccac9015c6eea3782558484730e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 20:59:17 +0900
Subject: [PATCH 107/166] =?UTF-8?q?feat:=20[=EB=AC=B8=EC=84=9C=EC=8A=A4?=
 =?UTF-8?q?=EB=83=85=EC=83=B7]=20Lazy=20Snapshot=20API=20-=20snapshot=20?=
 =?UTF-8?q?=EC=97=94=EB=93=9C=ED=8F=AC=EC=9D=B8=ED=8A=B8=20+=20resolve?=
 =?UTF-8?q?=EC=97=90=20snapshot=5Fdocument=5Fid=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- PATCH /documents/{id}/snapshot: canEdit 체크 없이 rendered_html만 업데이트
- DocumentService::patchSnapshot() 메서드 추가
- WorkOrderService::resolveInspectionDocument()에 snapshot_document_id 반환 (상태 무관, rendered_html NULL인 문서)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/Documents/DocumentController.php   | 16 ++++++++++++++
 app/Services/DocumentService.php              | 22 +++++++++++++++++++
 app/Services/WorkOrderService.php             | 15 +++++++++++++
 routes/api/v1/documents.php                   |  1 +
 4 files changed, 54 insertions(+)

diff --git a/app/Http/Controllers/Api/V1/Documents/DocumentController.php b/app/Http/Controllers/Api/V1/Documents/DocumentController.php
index 729ed46..d63bdf9 100644
--- a/app/Http/Controllers/Api/V1/Documents/DocumentController.php
+++ b/app/Http/Controllers/Api/V1/Documents/DocumentController.php
@@ -74,6 +74,22 @@ public function destroy(int $id): JsonResponse
         }, __('message.deleted'));
     }
 
+    /**
+     * rendered_html 스냅샷 저장 (Lazy Snapshot)
+     * PATCH /v1/documents/{id}/snapshot
+     */
+    public function patchSnapshot(int $id, UpdateRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $renderedHtml = $request->validated()['rendered_html'] ?? null;
+            if (! $renderedHtml) {
+                throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException('rendered_html is required');
+            }
+
+            return $this->service->patchSnapshot($id, $renderedHtml);
+        }, __('message.updated'));
+    }
+
     // =========================================================================
     // FQC 일괄생성 (제품검사)
     // =========================================================================
diff --git a/app/Services/DocumentService.php b/app/Services/DocumentService.php
index 2fef635..82783b6 100644
--- a/app/Services/DocumentService.php
+++ b/app/Services/DocumentService.php
@@ -718,6 +718,28 @@ public function fqcStatus(int $orderId, int $templateId): array
         ];
     }
 
+    // =========================================================================
+    // Snapshot (Lazy Snapshot)
+    // =========================================================================
+
+    /**
+     * rendered_html만 업데이트 (상태 무관, canEdit 체크 없음)
+     * Lazy Snapshot: 조회 시 rendered_html이 없으면 프론트에서 캡처 후 저장
+     */
+    public function patchSnapshot(int $id, string $renderedHtml): Document
+    {
+        $tenantId = $this->tenantId();
+
+        $document = Document::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $document->rendered_html = $renderedHtml;
+        $document->save();
+
+        return $document;
+    }
+
     // =========================================================================
     // Resolve/Upsert (React 연동용)
     // =========================================================================
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index ee5d342..ba39c09 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -2431,11 +2431,26 @@ public function resolveInspectionDocument(int $workOrderId, array $params = []):
             ->latest()
             ->first();
 
+        // Lazy Snapshot 대상: rendered_html이 없는 문서 (상태 무관)
+        $snapshotDocumentId = null;
+        $snapshotCandidate = Document::query()
+            ->where('tenant_id', $tenantId)
+            ->where('template_id', $templateId)
+            ->where('linkable_type', 'work_order')
+            ->where('linkable_id', $workOrderId)
+            ->whereNull('rendered_html')
+            ->latest()
+            ->value('id');
+        if ($snapshotCandidate) {
+            $snapshotDocumentId = $snapshotCandidate;
+        }
+
         return [
             'work_order_id' => $workOrderId,
             'template_id' => $templateId,
             'template' => $formattedTemplate,
             'existing_document' => $existingDocument,
+            'snapshot_document_id' => $snapshotDocumentId,
             'work_order_info' => $this->buildWorkOrderInfo($workOrder),
         ];
     }
diff --git a/routes/api/v1/documents.php b/routes/api/v1/documents.php
index ae56c70..2044ab4 100644
--- a/routes/api/v1/documents.php
+++ b/routes/api/v1/documents.php
@@ -33,6 +33,7 @@
     Route::get('/{id}', [DocumentController::class, 'show'])->whereNumber('id')->name('v1.documents.show');
     Route::post('/', [DocumentController::class, 'store'])->name('v1.documents.store');
     Route::patch('/{id}', [DocumentController::class, 'update'])->whereNumber('id')->name('v1.documents.update');
+    Route::patch('/{id}/snapshot', [DocumentController::class, 'patchSnapshot'])->whereNumber('id')->name('v1.documents.snapshot');
     Route::delete('/{id}', [DocumentController::class, 'destroy'])->whereNumber('id')->name('v1.documents.destroy');
 
     // 결재 워크플로우

From f2eede6e3adb2bdf17d03cdf3eeb0cddb6dbde1d Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 21:09:22 +0900
Subject: [PATCH 108/166] =?UTF-8?q?feat:=20[=ED=92=88=EC=A7=88=EA=B4=80?=
 =?UTF-8?q?=EB=A6=AC]=20order=5Fids=20=EC=98=81=EC=86=8D=EC=84=B1=20+=20lo?=
 =?UTF-8?q?cation=20=EB=8D=B0=EC=9D=B4=ED=84=B0=20=EC=A0=80=EC=9E=A5?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- StoreRequest/UpdateRequest에 order_ids 검증 추가
- UpdateRequest에 locations 검증 추가 (시공규격, 변경사유, 검사데이터)
- QualityDocumentLocation에 inspection_data(JSON) fillable/cast 추가
- QualityDocumentService store()에 syncOrders 연동
- QualityDocumentService update()에 syncOrders + updateLocations 연동
- inspection_data 컬럼 추가 migration 신규

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Quality/QualityDocumentStoreRequest.php   |   2 +
 .../Quality/QualityDocumentUpdateRequest.php  |   8 +
 .../Qualitys/QualityDocumentLocation.php      |   5 +
 app/Services/QualityDocumentService.php       | 158 ++++++++++++++++--
 ...ion_data_to_quality_document_locations.php |  22 +++
 5 files changed, 182 insertions(+), 13 deletions(-)
 create mode 100644 database/migrations/2026_03_06_094425_add_inspection_data_to_quality_document_locations.php

diff --git a/app/Http/Requests/Quality/QualityDocumentStoreRequest.php b/app/Http/Requests/Quality/QualityDocumentStoreRequest.php
index ae450f4..14e8cd8 100644
--- a/app/Http/Requests/Quality/QualityDocumentStoreRequest.php
+++ b/app/Http/Requests/Quality/QualityDocumentStoreRequest.php
@@ -31,6 +31,8 @@ public function rules(): array
             'options.material_distributor' => ['nullable', 'array'],
             'options.contractor' => ['nullable', 'array'],
             'options.supervisor' => ['nullable', 'array'],
+            'order_ids' => ['nullable', 'array'],
+            'order_ids.*' => ['integer', 'exists:orders,id'],
         ];
     }
 
diff --git a/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php b/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
index 58c7a93..763d607 100644
--- a/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
+++ b/app/Http/Requests/Quality/QualityDocumentUpdateRequest.php
@@ -31,6 +31,14 @@ public function rules(): array
             'options.material_distributor' => ['nullable', 'array'],
             'options.contractor' => ['nullable', 'array'],
             'options.supervisor' => ['nullable', 'array'],
+            'order_ids' => ['nullable', 'array'],
+            'order_ids.*' => ['integer', 'exists:orders,id'],
+            'locations' => ['nullable', 'array'],
+            'locations.*.id' => ['required', 'integer'],
+            'locations.*.post_width' => ['nullable', 'integer'],
+            'locations.*.post_height' => ['nullable', 'integer'],
+            'locations.*.change_reason' => ['nullable', 'string', 'max:500'],
+            'locations.*.inspection_data' => ['nullable', 'array'],
         ];
     }
 }
diff --git a/app/Models/Qualitys/QualityDocumentLocation.php b/app/Models/Qualitys/QualityDocumentLocation.php
index 1f7cecd..311ed9d 100644
--- a/app/Models/Qualitys/QualityDocumentLocation.php
+++ b/app/Models/Qualitys/QualityDocumentLocation.php
@@ -21,10 +21,15 @@ class QualityDocumentLocation extends Model
         'post_width',
         'post_height',
         'change_reason',
+        'inspection_data',
         'document_id',
         'inspection_status',
     ];
 
+    protected $casts = [
+        'inspection_data' => 'array',
+    ];
+
     public function qualityDocument()
     {
         return $this->belongsTo(QualityDocument::class);
diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index bfcaeb2..1d2336a 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Orders\Order;
 use App\Models\Orders\OrderItem;
+use App\Models\Orders\OrderNode;
 use App\Models\Qualitys\PerformanceReport;
 use App\Models\Qualitys\QualityDocument;
 use App\Models\Qualitys\QualityDocumentLocation;
@@ -178,6 +179,10 @@ public function store(array $data)
         $userId = $this->apiUserId();
 
         return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // order_ids는 별도 처리 후 $data에서 제거
+            $orderIds = $data['order_ids'] ?? null;
+            unset($data['order_ids']);
+
             $data['tenant_id'] = $tenantId;
             $data['quality_doc_number'] = QualityDocument::generateDocNumber($tenantId);
             $data['status'] = QualityDocument::STATUS_RECEIVED;
@@ -185,6 +190,11 @@ public function store(array $data)
 
             $doc = QualityDocument::create($data);
 
+            // 수주 연결
+            if (! empty($orderIds)) {
+                $this->syncOrders($doc, $orderIds, $tenantId);
+            }
+
             $this->auditLogger->log(
                 $tenantId,
                 self::AUDIT_TARGET,
@@ -194,7 +204,7 @@ public function store(array $data)
                 $doc->toArray()
             );
 
-            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name']));
+            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']));
         });
     }
 
@@ -213,7 +223,12 @@ public function update(int $id, array $data)
 
         $beforeData = $doc->toArray();
 
-        return DB::transaction(function () use ($doc, $data, $userId, $beforeData) {
+        return DB::transaction(function () use ($doc, $data, $userId, $beforeData, $tenantId) {
+            // order_ids, locations는 별도 처리 후 $data에서 제거
+            $orderIds = $data['order_ids'] ?? null;
+            $locations = $data['locations'] ?? null;
+            unset($data['order_ids'], $data['locations']);
+
             $data['updated_by'] = $userId;
 
             // options는 기존 값과 병합
@@ -224,6 +239,16 @@ public function update(int $id, array $data)
 
             $doc->update($data);
 
+            // 수주 동기화 (order_ids가 전달된 경우만)
+            if ($orderIds !== null) {
+                $this->syncOrders($doc, $orderIds, $tenantId);
+            }
+
+            // 개소별 데이터 업데이트 (시공규격, 변경사유, 검사데이터)
+            if (! empty($locations)) {
+                $this->updateLocations($doc->id, $locations);
+            }
+
             $this->auditLogger->log(
                 $doc->tenant_id,
                 self::AUDIT_TARGET,
@@ -233,7 +258,7 @@ public function update(int $id, array $data)
                 $doc->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations']));
+            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']));
         });
     }
 
@@ -372,6 +397,101 @@ public function availableOrders(array $params): array
             ->toArray();
     }
 
+    /**
+     * 개소별 데이터 업데이트
+     */
+    private function updateLocations(int $docId, array $locations): void
+    {
+        foreach ($locations as $locData) {
+            $locId = $locData['id'] ?? null;
+            if (! $locId) {
+                continue;
+            }
+
+            $location = QualityDocumentLocation::where('quality_document_id', $docId)->find($locId);
+            if (! $location) {
+                continue;
+            }
+
+            $updateData = [];
+            if (array_key_exists('post_width', $locData)) {
+                $updateData['post_width'] = $locData['post_width'];
+            }
+            if (array_key_exists('post_height', $locData)) {
+                $updateData['post_height'] = $locData['post_height'];
+            }
+            if (array_key_exists('change_reason', $locData)) {
+                $updateData['change_reason'] = $locData['change_reason'];
+            }
+            if (array_key_exists('inspection_data', $locData)) {
+                $updateData['inspection_data'] = $locData['inspection_data'];
+            }
+
+            if (! empty($updateData)) {
+                $location->update($updateData);
+            }
+        }
+    }
+
+    /**
+     * 수주 동기화 (update 시 사용)
+     */
+    private function syncOrders(QualityDocument $doc, array $orderIds, int $tenantId): void
+    {
+        $existingOrderIds = QualityDocumentOrder::where('quality_document_id', $doc->id)
+            ->pluck('order_id')
+            ->toArray();
+
+        $toAttach = array_diff($orderIds, $existingOrderIds);
+        $toDetach = array_diff($existingOrderIds, $orderIds);
+
+        // 새로 연결
+        foreach ($toAttach as $orderId) {
+            $order = Order::where('tenant_id', $tenantId)->find($orderId);
+            if (! $order) {
+                continue;
+            }
+
+            $docOrder = QualityDocumentOrder::firstOrCreate([
+                'quality_document_id' => $doc->id,
+                'order_id' => $orderId,
+            ]);
+
+            // 개소(root OrderNode) 기준으로 location 생성
+            $rootNodes = OrderNode::where('order_id', $orderId)
+                ->whereNull('parent_id')
+                ->orderBy('sort_order')
+                ->get();
+
+            foreach ($rootNodes as $node) {
+                // 각 개소의 대표 OrderItem (해당 노드 하위 첫 번째 품목)
+                $representativeItem = OrderItem::where('order_node_id', $node->id)
+                    ->orderBy('sort_order')
+                    ->first();
+
+                if ($representativeItem) {
+                    QualityDocumentLocation::firstOrCreate([
+                        'quality_document_id' => $doc->id,
+                        'quality_document_order_id' => $docOrder->id,
+                        'order_item_id' => $representativeItem->id,
+                    ]);
+                }
+            }
+        }
+
+        // 연결 해제
+        foreach ($toDetach as $orderId) {
+            $docOrder = QualityDocumentOrder::where('quality_document_id', $doc->id)
+                ->where('order_id', $orderId)
+                ->first();
+
+            if ($docOrder) {
+                QualityDocumentLocation::where('quality_document_order_id', $docOrder->id)->delete();
+                $docOrder->delete();
+            }
+        }
+    }
+
     /**
      * 수주 연결
      */
@@ -397,14 +517,24 @@ public function attachOrders(int $docId, array $orderIds)
                     'order_id' => $orderId,
                 ]);
 
-                // 수주 연결 시 개소(order_items)를 locations에 자동 생성
-                $orderItems = OrderItem::where('order_id', $orderId)->get();
-                foreach ($orderItems as $item) {
-                    QualityDocumentLocation::firstOrCreate([
-                        'quality_document_id' => $doc->id,
-                        'quality_document_order_id' => $docOrder->id,
-                        'order_item_id' => $item->id,
-                    ]);
+                // 수주 연결 시 개소(root OrderNode)를 locations에 자동 생성
+                $rootNodes = OrderNode::where('order_id', $orderId)
+                    ->whereNull('parent_id')
+                    ->orderBy('sort_order')
+                    ->get();
+
+                foreach ($rootNodes as $node) {
+                    $representativeItem = OrderItem::where('order_node_id', $node->id)
+                        ->orderBy('sort_order')
+                        ->first();
+
+                    if ($representativeItem) {
+                        QualityDocumentLocation::firstOrCreate([
+                            'quality_document_id' => $doc->id,
+                            'quality_document_order_id' => $docOrder->id,
+                            'order_item_id' => $representativeItem->id,
+                        ]);
+                    }
                 }
             }
 
@@ -535,7 +665,7 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
                 'site_address_detail' => $options['site_address']['detail'] ?? '',
             ];
 
-            // 개소 목록
+            // 개소 목록 (각 location은 1개 root OrderNode = 1개 개소)
             $result['order_items'] = $doc->locations->map(function ($loc) {
                 $orderItem = $loc->orderItem;
                 $node = $orderItem?->node;
@@ -544,9 +674,10 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
 
                 return [
                     'id' => (string) $loc->id,
+                    'order_id' => $order?->id,
                     'order_number' => $order?->order_no ?? '',
                     'site_name' => $order?->site_name ?? '',
-                    'delivery_date' => $order?->delivery_date ?? '',
+                    'delivery_date' => $order?->delivery_date ? $order->delivery_date->format('Y-m-d') : '',
                     'floor' => $orderItem?->floor_code ?? '',
                     'symbol' => $orderItem?->symbol_code ?? '',
                     'order_width' => $nodeOptions['width'] ?? 0,
@@ -554,6 +685,7 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
                     'construction_width' => $loc->post_width ?? 0,
                     'construction_height' => $loc->post_height ?? 0,
                     'change_reason' => $loc->change_reason ?? '',
+                    'inspection_data' => $loc->inspection_data,
                 ];
             })->toArray();
         }
diff --git a/database/migrations/2026_03_06_094425_add_inspection_data_to_quality_document_locations.php b/database/migrations/2026_03_06_094425_add_inspection_data_to_quality_document_locations.php
new file mode 100644
index 0000000..d3e754a
--- /dev/null
+++ b/database/migrations/2026_03_06_094425_add_inspection_data_to_quality_document_locations.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('quality_document_locations', function (Blueprint $table) {
+            $table->json('inspection_data')->nullable()->after('change_reason')->comment('검사 데이터 JSON');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('quality_document_locations', function (Blueprint $table) {
+            $table->dropColumn('inspection_data');
+        });
+    }
+};

From ff8553055c20e407827a94002bcfab3f8b0e8d24 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 21:09:40 +0900
Subject: [PATCH 109/166] =?UTF-8?q?chore:=20[API]=20logging,=20docs,=20see?=
 =?UTF-8?q?der=20=EB=93=B1=20=EB=B6=80=EC=88=98=20=EC=A0=95=EB=A6=AC?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- LOGICAL_RELATIONSHIPS.md 보완
- Legacy5130Calculator 수정
- logging.php 설정 추가
- KyungdongItemSeeder 수정
- docs/INDEX.md, changes 문서 경로 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../comprehensive-analysis-fix-2025-12-27.md  |  2 +-
 .serena/memories/db-backup-state.md           |  2 +-
 .../memories/quote-bom-bulk-api-phase-1.2.md  |  8 ++--
 LOGICAL_RELATIONSHIPS.md                      | 44 ++++++++++++++++++-
 app/Helpers/Legacy5130Calculator.php          |  2 +-
 config/logging.php                            |  2 +
 .../seeders/Kyungdong/KyungdongItemSeeder.php |  2 +-
 docs/INDEX.md                                 |  4 +-
 ...251230_2339_quote_calculation_mng_logic.md |  2 +-
 ...0260102_1300_quote_bom_bulk_calculation.md |  4 +-
 10 files changed, 58 insertions(+), 14 deletions(-)

diff --git a/.serena/memories/comprehensive-analysis-fix-2025-12-27.md b/.serena/memories/comprehensive-analysis-fix-2025-12-27.md
index 2a9077e..659a81e 100644
--- a/.serena/memories/comprehensive-analysis-fix-2025-12-27.md
+++ b/.serena/memories/comprehensive-analysis-fix-2025-12-27.md
@@ -54,4 +54,4 @@ ## 관련 파일
 
 - `api/app/Services/ComprehensiveAnalysisService.php`
 - `api/database/seeders/ComprehensiveAnalysisSeeder.php`
-- `docs/plans/react-mock-remaining-tasks.md`
+- `docs/dev/dev_plans/react-mock-remaining-tasks.md`
diff --git a/.serena/memories/db-backup-state.md b/.serena/memories/db-backup-state.md
index 3970856..e872408 100644
--- a/.serena/memories/db-backup-state.md
+++ b/.serena/memories/db-backup-state.md
@@ -15,7 +15,7 @@ ## Phase 구성
 - Phase 5: MNG 관리자 패널 (4항목) — mng/ /system/alerts
 
 ## 핵심 파일
-- 계획 문서: docs/plans/db-backup-system-plan.md
+- 계획 문서: docs/dev/dev_plans/db-backup-system-plan.md
 - 개발서버: 114.203.209.83 (SSH: hskwon)
 - DB: sam (메인) + sam_stat (통계)
 - Slack 웹훅: api/.env → LOG_SLACK_WEBHOOK_URL (이미 설정됨)
diff --git a/.serena/memories/quote-bom-bulk-api-phase-1.2.md b/.serena/memories/quote-bom-bulk-api-phase-1.2.md
index c212391..db4e17e 100644
--- a/.serena/memories/quote-bom-bulk-api-phase-1.2.md
+++ b/.serena/memories/quote-bom-bulk-api-phase-1.2.md
@@ -16,7 +16,7 @@ ### 생성된 파일
 | 파일 | 설명 |
 |------|------|
 | `app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php` | 다건 BOM 산출 FormRequest |
-| `api/docs/changes/20260102_1300_quote_bom_bulk_calculation.md` | 변경 내용 문서 |
+| `api/docs/dev/changes/20260102_1300_quote_bom_bulk_calculation.md` | 변경 내용 문서 |
 
 ### 수정된 파일
 | 파일 | 설명 |
@@ -93,9 +93,9 @@ ### QuoteCalculationService::calculateBomBulk()
 - 개별 품목 실패가 전체에 영향 없음 (예외 처리)
 
 ## 관련 문서
-- 계획 문서: `docs/plans/quote-calculation-api-plan.md`
-- Phase 1.1 문서: `docs/changes/20260102_quote_bom_calculation_api.md`
-- Phase 1.2 문서: `docs/changes/20260102_1300_quote_bom_bulk_calculation.md`
+- 계획 문서: `docs/dev/dev_plans/quote-calculation-api-plan.md`
+- Phase 1.1 문서: `docs/dev/changes/20260102_quote_bom_calculation_api.md`
+- Phase 1.2 문서: `docs/dev/changes/20260102_1300_quote_bom_bulk_calculation.md`
 
 ## 다음 단계
 - React 프론트엔드에서 `/calculate/bom/bulk` API 연동
diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 1cf50df..a8ccbb8 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-04 22:33:37
+> **자동 생성**: 2026-03-06 15:12:45
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -753,6 +753,38 @@ ### lot_sales
 
 - **lot()**: belongsTo → `lots`
 
+### performance_reports
+**모델**: `App\Models\Qualitys\PerformanceReport`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **confirmer()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+
+### quality_documents
+**모델**: `App\Models\Qualitys\QualityDocument`
+
+- **client()**: belongsTo → `clients`
+- **inspector()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+- **documentOrders()**: hasMany → `quality_document_orders`
+- **locations()**: hasMany → `quality_document_locations`
+- **performanceReport()**: hasOne → `performance_reports`
+
+### quality_document_locations
+**모델**: `App\Models\Qualitys\QualityDocumentLocation`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **qualityDocumentOrder()**: belongsTo → `quality_document_orders`
+- **orderItem()**: belongsTo → `order_items`
+- **document()**: belongsTo → `documents`
+
+### quality_document_orders
+**모델**: `App\Models\Qualitys\QualityDocumentOrder`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **order()**: belongsTo → `orders`
+- **locations()**: hasMany → `quality_document_locations`
+
 ### quotes
 **모델**: `App\Models\Quote\Quote`
 
@@ -929,6 +961,16 @@ ### expense_accounts
 
 - **vendor()**: belongsTo → `clients`
 
+### journal_entrys
+**모델**: `App\Models\Tenants\JournalEntry`
+
+- **lines()**: hasMany → `journal_entry_lines`
+
+### journal_entry_lines
+**모델**: `App\Models\Tenants\JournalEntryLine`
+
+- **journalEntry()**: belongsTo → `journal_entries`
+
 ### leaves
 **모델**: `App\Models\Tenants\Leave`
 
diff --git a/app/Helpers/Legacy5130Calculator.php b/app/Helpers/Legacy5130Calculator.php
index 1d8c59e..5c2f723 100644
--- a/app/Helpers/Legacy5130Calculator.php
+++ b/app/Helpers/Legacy5130Calculator.php
@@ -14,7 +14,7 @@
  * - 두께 매핑 (normalizeThickness)
  * - 면적 계산 (calculateArea)
  *
- * @see docs/plans/5130-sam-data-migration-plan.md 섹션 4.5
+ * @see docs/dev_plans/5130-sam-data-migration-plan.md 섹션 4.5
  */
 class Legacy5130Calculator
 {
diff --git a/config/logging.php b/config/logging.php
index 4ed83fc..7955199 100644
--- a/config/logging.php
+++ b/config/logging.php
@@ -67,6 +67,7 @@
 
         'daily' => [
             'driver' => 'daily',
+            'permission' => 0664,
             'path' => storage_path('logs/laravel.log'),
             'level' => env('LOG_LEVEL', 'debug'),
             'days' => env('LOG_DAILY_DAYS', 14),
@@ -138,6 +139,7 @@
         */
         'api' => [
             'driver' => 'daily',
+            'permission' => 0664,
             'path' => storage_path('logs/api/api.log'),
             'level' => 'info',
             'days' => env('API_LOG_DAYS', 14),
diff --git a/database/seeders/Kyungdong/KyungdongItemSeeder.php b/database/seeders/Kyungdong/KyungdongItemSeeder.php
index 3c0f707..ef9de1b 100644
--- a/database/seeders/Kyungdong/KyungdongItemSeeder.php
+++ b/database/seeders/Kyungdong/KyungdongItemSeeder.php
@@ -17,7 +17,7 @@
  * Phase 3.1: chandj.price_motor → items (SM) + prices 누락 품목
  * Phase 3.2: chandj.price_raw_materials → items (RM) + prices 누락 품목
  *
- * @see docs/plans/kd-items-migration-plan.md
+ * @see docs/dev_plans/kd-items-migration-plan.md
  */
 class KyungdongItemSeeder extends Seeder
 {
diff --git a/docs/INDEX.md b/docs/INDEX.md
index 948fb65..b80a841 100644
--- a/docs/INDEX.md
+++ b/docs/INDEX.md
@@ -37,7 +37,7 @@ ## 🔗 프로젝트 문서 (SAM/docs로 이동됨)
 
 | 이전 위치 | 새 위치 | 설명 |
 |-----------|---------|------|
-| `analysis/` | `docs/data/analysis/` | Item DB 분석 문서 |
+| `analysis/` | `docs/dev/data/analysis/` | Item DB 분석 문서 |
 | `front/` | `docs/front/` | 프론트엔드 요청 문서 |
 | `specs/` | `docs/specs/` | 기능 스펙 문서 |
 
@@ -49,6 +49,6 @@ ## 📝 문서 추가 가이드
 |-----------|-----------|
 | Swagger 스펙 | `api/docs/swagger/` |
 | API Flow 테스트 | `api/docs/api-flows/` 또는 `flow-tests/` |
-| 프로젝트 분석 | `SAM/docs/data/` |
+| 프로젝트 분석 | `SAM/docs/dev/data/` |
 | 기능 스펙 | `SAM/docs/specs/` |
 | 프론트 요청 | `SAM/docs/front/` |
diff --git a/docs/changes/20251230_2339_quote_calculation_mng_logic.md b/docs/changes/20251230_2339_quote_calculation_mng_logic.md
index ba01653..7571199 100644
--- a/docs/changes/20251230_2339_quote_calculation_mng_logic.md
+++ b/docs/changes/20251230_2339_quote_calculation_mng_logic.md
@@ -74,5 +74,5 @@ ## ⚠️ 배포 시 주의사항
 - 테넌트별 초기 데이터 설정 필요
 
 ## 🔗 관련 문서
-- `docs/plans/quote-calculation-api-plan.md`
+- `docs/dev/dev_plans/quote-calculation-api-plan.md`
 - `mng/app/Services/Quote/FormulaEvaluatorService.php` (원본)
diff --git a/docs/changes/20260102_1300_quote_bom_bulk_calculation.md b/docs/changes/20260102_1300_quote_bom_bulk_calculation.md
index a2fdb9c..8f5f65a 100644
--- a/docs/changes/20260102_1300_quote_bom_bulk_calculation.md
+++ b/docs/changes/20260102_1300_quote_bom_bulk_calculation.md
@@ -2,7 +2,7 @@ # 변경 내용 요약
 
 **날짜:** 2026-01-02 13:00
 **작업명:** Phase 1.2 입력 변수 처리 - React QuoteItem 매핑
-**계획 문서:** docs/plans/quote-calculation-api-plan.md
+**계획 문서:** docs/dev/dev_plans/quote-calculation-api-plan.md
 
 ## 변경 개요
 
@@ -151,4 +151,4 @@ ## API 사용 예시
 ## 관련 문서
 
 - Phase 1.1: `20251230_2339_quote_calculation_mng_logic.md` (BOM 단건 산출)
-- 계획 문서: `docs/plans/quote-calculation-api-plan.md`
\ No newline at end of file
+- 계획 문서: `docs/dev/dev_plans/quote-calculation-api-plan.md`
\ No newline at end of file

From 2231c9a48f9f931847329ec57f347da8cdf04086 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Fri, 6 Mar 2026 21:42:51 +0900
Subject: [PATCH 110/166] =?UTF-8?q?feat:=20=EC=A0=9C=ED=92=88=EA=B2=80?=
 =?UTF-8?q?=EC=82=AC=20=EC=9A=94=EC=B2=AD=EC=84=9C=20Document(EAV)=20?=
 =?UTF-8?q?=EC=9E=90=EB=8F=99=EC=83=9D=EC=84=B1=20=EB=B0=8F=20=EB=8F=99?=
 =?UTF-8?q?=EA=B8=B0=ED=99=94?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- document_template_sections에 description 컬럼 추가 (마이그레이션)
- DocumentTemplateSection 모델에 description fillable 추가
- QualityDocumentService에 syncRequestDocument() 메서드 추가
  - quality_document 생성/수정/수주연결 시 요청서 Document 자동생성
  - 기본필드, 섹션 데이터, 사전고지 테이블 EAV 자동매핑
  - rendered_html 초기화 (데이터 변경 시 재캡처 트리거)
- transformToFrontend에 request_document_id 포함

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Documents/DocumentTemplateSection.php     |   1 +
 app/Services/QualityDocumentService.php       | 257 +++++++++++++++++-
 ...cription_to_document_template_sections.php |  22 ++
 3 files changed, 275 insertions(+), 5 deletions(-)
 create mode 100644 database/migrations/2026_03_06_212500_add_description_to_document_template_sections.php

diff --git a/app/Models/Documents/DocumentTemplateSection.php b/app/Models/Documents/DocumentTemplateSection.php
index 1346f35..de149e6 100644
--- a/app/Models/Documents/DocumentTemplateSection.php
+++ b/app/Models/Documents/DocumentTemplateSection.php
@@ -22,6 +22,7 @@ class DocumentTemplateSection extends Model
     protected $fillable = [
         'template_id',
         'title',
+        'description',
         'image_path',
         'sort_order',
     ];
diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index 1d2336a..74a3829 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -9,6 +9,9 @@
 use App\Models\Qualitys\QualityDocument;
 use App\Models\Qualitys\QualityDocumentLocation;
 use App\Models\Qualitys\QualityDocumentOrder;
+use App\Models\Documents\Document;
+use App\Models\Documents\DocumentData;
+use App\Models\Documents\DocumentTemplate;
 use App\Services\Audit\AuditLogger;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -204,7 +207,12 @@ public function store(array $data)
                 $doc->toArray()
             );
 
-            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']));
+            $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']);
+
+            // 요청서 Document(EAV) 자동생성
+            $this->syncRequestDocument($doc);
+
+            return $this->transformToFrontend($doc);
         });
     }
 
@@ -258,7 +266,12 @@ public function update(int $id, array $data)
                 $doc->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']));
+            $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']);
+
+            // 요청서 Document(EAV) 동기화
+            $this->syncRequestDocument($doc);
+
+            return $this->transformToFrontend($doc);
         });
     }
 
@@ -543,9 +556,12 @@ public function attachOrders(int $docId, array $orderIds)
                 $doc->update(['status' => QualityDocument::STATUS_IN_PROGRESS]);
             }
 
-            return $this->transformToFrontend(
-                $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node'])
-            );
+            $doc->load(['client', 'inspector:id,name', 'creator:id,name', 'documentOrders.order', 'locations.orderItem.node']);
+
+            // 요청서 Document(EAV) 동기화 (개소 추가됨)
+            $this->syncRequestDocument($doc);
+
+            return $this->transformToFrontend($doc);
         });
     }
 
@@ -631,6 +647,14 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
             'manager_contact' => $options['manager']['phone'] ?? '',
         ];
 
+        // 요청서 Document ID (EAV)
+        $requestDoc = Document::where('tenant_id', $doc->tenant_id)
+            ->where('template_id', self::REQUEST_TEMPLATE_ID)
+            ->where('linkable_type', QualityDocument::class)
+            ->where('linkable_id', $doc->id)
+            ->first();
+        $result['request_document_id'] = $requestDoc?->id;
+
         if ($detail) {
             $result['construction_site'] = [
                 'site_name' => $options['construction_site']['name'] ?? '',
@@ -867,6 +891,229 @@ public function resultDocument(int $id): array
         ];
     }
 
+    // =========================================================================
+    // 제품검사 요청서 Document 자동생성/동기화
+    // =========================================================================
+
+    private const REQUEST_TEMPLATE_ID = 66;
+
+    /**
+     * 요청서 Document(EAV) 동기화
+     *
+     * quality_document 생성/수정 시 호출.
+     * - Document 없으면 생성 (template_id=66, linkable=QualityDocument)
+     * - 기본필드 + 섹션 데이터 + 사전고지 테이블을 EAV로 매핑
+     */
+    private function syncRequestDocument(QualityDocument $doc): void
+    {
+        $tenantId = $doc->tenant_id;
+
+        // 템플릿 존재 확인
+        $template = DocumentTemplate::where('tenant_id', $tenantId)
+            ->where('id', self::REQUEST_TEMPLATE_ID)
+            ->with(['basicFields', 'sections.items', 'columns'])
+            ->first();
+
+        if (! $template) {
+            return; // 템플릿 미등록 시 스킵
+        }
+
+        // 기존 Document 조회 또는 생성
+        $document = Document::where('tenant_id', $tenantId)
+            ->where('template_id', self::REQUEST_TEMPLATE_ID)
+            ->where('linkable_type', QualityDocument::class)
+            ->where('linkable_id', $doc->id)
+            ->first();
+
+        if (! $document) {
+            $documentNo = $this->generateRequestDocumentNo($tenantId);
+            $document = Document::create([
+                'tenant_id' => $tenantId,
+                'template_id' => self::REQUEST_TEMPLATE_ID,
+                'document_no' => $documentNo,
+                'title' => '제품검사 요청서 - ' . ($doc->site_name ?? $doc->quality_doc_number),
+                'status' => Document::STATUS_DRAFT,
+                'linkable_type' => QualityDocument::class,
+                'linkable_id' => $doc->id,
+                'created_by' => $doc->created_by,
+                'updated_by' => $doc->updated_by ?? $doc->created_by,
+            ]);
+        } else {
+            // rendered_html 초기화 (데이터 변경 시 재캡처 필요)
+            $document->update([
+                'rendered_html' => null,
+                'updated_by' => $doc->updated_by ?? $doc->created_by,
+            ]);
+        }
+
+        // 기존 EAV 데이터 삭제 후 재생성
+        DocumentData::where('document_id', $document->id)->delete();
+
+        $options = $doc->options ?? [];
+        $eavData = [];
+
+        // 1. 기본필드 매핑 (quality_document → basicFields)
+        $fieldMapping = $this->buildBasicFieldMapping($doc, $options);
+        foreach ($template->basicFields as $bf) {
+            $value = $fieldMapping[$bf->field_key] ?? '';
+            if ($value !== '') {
+                $eavData[] = [
+                    'document_id' => $document->id,
+                    'section_id' => null,
+                    'column_id' => null,
+                    'row_index' => 0,
+                    'field_key' => $bf->field_key,
+                    'field_value' => (string) $value,
+                ];
+            }
+        }
+
+        // 2. 섹션 아이템 매핑 (options → section items)
+        $sectionMapping = $this->buildSectionMapping($options);
+        foreach ($template->sections as $section) {
+            if ($section->items->isEmpty()) {
+                continue; // 사전 고지 정보 섹션은 items가 없으므로 스킵
+            }
+            $sectionData = $sectionMapping[$section->title] ?? [];
+            foreach ($section->items as $item) {
+                $value = $sectionData[$item->item] ?? '';
+                if ($value !== '') {
+                    $eavData[] = [
+                        'document_id' => $document->id,
+                        'section_id' => $section->id,
+                        'column_id' => null,
+                        'row_index' => 0,
+                        'field_key' => $item->item, // item name as key
+                        'field_value' => (string) $value,
+                    ];
+                }
+            }
+        }
+
+        // 3. 사전고지 테이블 매핑 (locations → columns)
+        $doc->loadMissing(['locations.orderItem.node', 'locations.qualityDocumentOrder.order']);
+        $columns = $template->columns->sortBy('sort_order');
+
+        foreach ($doc->locations as $rowIdx => $loc) {
+            $orderItem = $loc->orderItem;
+            $node = $orderItem?->node;
+            $nodeOptions = $node?->options ?? [];
+            $order = $loc->qualityDocumentOrder?->order;
+
+            $rowData = [
+                'No.' => (string) ($rowIdx + 1),
+                '층수' => $orderItem?->floor_code ?? '',
+                '부호' => $orderItem?->symbol_code ?? '',
+                '발주 가로' => (string) ($nodeOptions['width'] ?? ''),
+                '발주 세로' => (string) ($nodeOptions['height'] ?? ''),
+                '시공 가로' => (string) ($loc->post_width ?? ''),
+                '시공 세로' => (string) ($loc->post_height ?? ''),
+                '변경사유' => $loc->change_reason ?? '',
+            ];
+
+            foreach ($columns as $col) {
+                $value = $rowData[$col->label] ?? '';
+                $eavData[] = [
+                    'document_id' => $document->id,
+                    'section_id' => null,
+                    'column_id' => $col->id,
+                    'row_index' => $rowIdx,
+                    'field_key' => $col->label,
+                    'field_value' => $value,
+                ];
+            }
+        }
+
+        // EAV 일괄 삽입
+        if (! empty($eavData)) {
+            DocumentData::insert(array_map(function ($d) {
+                $d['created_at'] = now();
+                $d['updated_at'] = now();
+                return $d;
+            }, $eavData));
+        }
+    }
+
+    /**
+     * 기본필드 매핑 (quality_document → template basicFields)
+     */
+    private function buildBasicFieldMapping(QualityDocument $doc, array $options): array
+    {
+        $manager = $options['manager'] ?? [];
+        $inspection = $options['inspection'] ?? [];
+        $siteAddress = $options['site_address'] ?? [];
+        $order = $doc->documentOrders?->first()?->order;
+
+        return [
+            'client' => $doc->client?->name ?? '',
+            'company_name' => $manager['company'] ?? '',
+            'manager' => $manager['name'] ?? '',
+            'order_number' => $order?->order_no ?? '',
+            'manager_contact' => $manager['phone'] ?? '',
+            'site_name' => $doc->site_name ?? '',
+            'delivery_date' => $order?->delivery_date?->format('Y-m-d') ?? '',
+            'site_address' => trim(($siteAddress['address'] ?? '') . ' ' . ($siteAddress['detail'] ?? '')),
+            'total_locations' => (string) ($doc->locations?->count() ?? 0),
+            'receipt_date' => $doc->received_date?->format('Y-m-d') ?? '',
+            'inspection_request_date' => $inspection['request_date'] ?? '',
+        ];
+    }
+
+    /**
+     * 섹션 데이터 매핑 (options → section items by section title)
+     */
+    private function buildSectionMapping(array $options): array
+    {
+        $cs = $options['construction_site'] ?? [];
+        $md = $options['material_distributor'] ?? [];
+        $ct = $options['contractor'] ?? [];
+        $sv = $options['supervisor'] ?? [];
+
+        return [
+            '건축공사장 정보' => [
+                '현장명' => $cs['name'] ?? '',
+                '대지위치' => $cs['land_location'] ?? '',
+                '지번' => $cs['lot_number'] ?? '',
+            ],
+            '자재유통업자 정보' => [
+                '회사명' => $md['company'] ?? '',
+                '주소' => $md['address'] ?? '',
+                '대표자' => $md['ceo'] ?? '',
+                '전화번호' => $md['phone'] ?? '',
+            ],
+            '공사시공자 정보' => [
+                '회사명' => $ct['company'] ?? '',
+                '주소' => $ct['address'] ?? '',
+                '성명' => $ct['name'] ?? '',
+                '전화번호' => $ct['phone'] ?? '',
+            ],
+            '공사감리자 정보' => [
+                '사무소명' => $sv['office'] ?? '',
+                '주소' => $sv['address'] ?? '',
+                '성명' => $sv['name'] ?? '',
+                '전화번호' => $sv['phone'] ?? '',
+            ],
+        ];
+    }
+
+    /**
+     * 요청서 문서번호 생성
+     */
+    private function generateRequestDocumentNo(int $tenantId): string
+    {
+        $prefix = 'REQ';
+        $date = now()->format('Ymd');
+
+        $lastNumber = Document::where('tenant_id', $tenantId)
+            ->where('document_no', 'like', "{$prefix}-{$date}-%")
+            ->orderByDesc('document_no')
+            ->value('document_no');
+
+        $sequence = $lastNumber ? (int) substr($lastNumber, -4) + 1 : 1;
+
+        return sprintf('%s-%s-%04d', $prefix, $date, $sequence);
+    }
+
     private function formatInspectionPeriod(array $options): string
     {
         $inspection = $options['inspection'] ?? [];
diff --git a/database/migrations/2026_03_06_212500_add_description_to_document_template_sections.php b/database/migrations/2026_03_06_212500_add_description_to_document_template_sections.php
new file mode 100644
index 0000000..50b5e71
--- /dev/null
+++ b/database/migrations/2026_03_06_212500_add_description_to_document_template_sections.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('document_template_sections', function (Blueprint $table) {
+            $table->text('description')->nullable()->after('title')->comment('섹션 설명/안내문');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('document_template_sections', function (Blueprint $table) {
+            $table->dropColumn('description');
+        });
+    }
+};

From 3ac64d5b76db2de82a98d636b696bee0cf0df1a0 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Sat, 7 Mar 2026 01:19:04 +0900
Subject: [PATCH 111/166] =?UTF-8?q?feat:=20[=ED=92=88=EC=A7=88=EA=B2=80?=
 =?UTF-8?q?=EC=82=AC]=20=EC=88=98=EC=A3=BC=20=EC=84=A0=ED=83=9D=20?=
 =?UTF-8?q?=ED=95=84=ED=84=B0=EB=A7=81=20+=20=EA=B0=9C=EC=86=8C=20?=
 =?UTF-8?q?=EC=83=81=EC=84=B8=20+=20=EA=B2=80=EC=82=AC=20=EC=83=81?=
 =?UTF-8?q?=ED=83=9C=20=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- availableOrders: client_id/item_id 필터 파라미터 지원
- availableOrders: 응답에 client_id, client_name, item_id, item_name, locations(개소 상세) 추가
- show: 개소별 데이터에 거래처/모델 정보 포함
- DocumentService: fqcStatus rootNodes 기반으로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 LOGICAL_RELATIONSHIPS.md                |  2 +-
 app/Services/DocumentService.php        | 36 +++++++++++-----
 app/Services/QualityDocumentService.php | 56 +++++++++++++++++++++----
 3 files changed, 73 insertions(+), 21 deletions(-)

diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index a8ccbb8..6fc90b6 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-06 15:12:45
+> **자동 생성**: 2026-03-06 21:25:05
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
diff --git a/app/Services/DocumentService.php b/app/Services/DocumentService.php
index 82783b6..ed25399 100644
--- a/app/Services/DocumentService.php
+++ b/app/Services/DocumentService.php
@@ -663,20 +663,32 @@ public function fqcStatus(int $orderId, int $templateId): array
         $tenantId = $this->tenantId();
 
         $order = \App\Models\Orders\Order::where('tenant_id', $tenantId)
-            ->with('items')
+            ->with(['rootNodes.items' => fn ($q) => $q->orderBy('sort_order')])
             ->findOrFail($orderId);
 
-        // 해당 수주의 FQC 문서 조회
+        // 개소별 대표 OrderItem ID 수집
+        $representativeItemIds = $order->rootNodes
+            ->map(fn ($node) => $node->items->first()?->id)
+            ->filter()
+            ->values();
+
+        // 해당 대표 품목의 FQC 문서 조회
         $documents = Document::where('tenant_id', $tenantId)
             ->where('template_id', $templateId)
             ->where('linkable_type', \App\Models\Orders\OrderItem::class)
-            ->whereIn('linkable_id', $order->items->pluck('id'))
+            ->whereIn('linkable_id', $representativeItemIds)
             ->with('data')
             ->get()
             ->keyBy('linkable_id');
 
-        $items = $order->items->map(function ($orderItem) use ($documents) {
-            $doc = $documents->get($orderItem->id);
+        // 개소(root node)별 진행현황
+        $items = $order->rootNodes->map(function ($node) use ($documents) {
+            $representativeItem = $node->items->first();
+            if (! $representativeItem) {
+                return null;
+            }
+
+            $doc = $documents->get($representativeItem->id);
 
             // 종합판정 값 추출
             $judgement = null;
@@ -686,17 +698,17 @@ public function fqcStatus(int $orderId, int $templateId): array
             }
 
             return [
-                'order_item_id' => $orderItem->id,
-                'floor_code' => $orderItem->floor_code,
-                'symbol_code' => $orderItem->symbol_code,
-                'specification' => $orderItem->specification,
-                'item_name' => $orderItem->item_name,
+                'order_item_id' => $representativeItem->id,
+                'floor_code' => $representativeItem->floor_code,
+                'symbol_code' => $representativeItem->symbol_code,
+                'specification' => $representativeItem->specification,
+                'item_name' => $representativeItem->item_name,
                 'document_id' => $doc?->id,
                 'document_no' => $doc?->document_no,
                 'status' => $doc?->status ?? 'NONE',
                 'judgement' => $judgement,
             ];
-        });
+        })->filter()->values();
 
         // 통계
         $total = $items->count();
@@ -889,6 +901,7 @@ public function upsert(array $data): Document
                 if (isset($data['rendered_html'])) {
                     $updatePayload['rendered_html'] = $data['rendered_html'];
                 }
+
                 return $this->update($existingDocument->id, $updatePayload);
             }
 
@@ -904,6 +917,7 @@ public function upsert(array $data): Document
             if (isset($data['rendered_html'])) {
                 $createPayload['rendered_html'] = $data['rendered_html'];
             }
+
             return $this->create($createPayload);
         });
     }
diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index 74a3829..e3142cd 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -2,6 +2,9 @@
 
 namespace App\Services;
 
+use App\Models\Documents\Document;
+use App\Models\Documents\DocumentData;
+use App\Models\Documents\DocumentTemplate;
 use App\Models\Orders\Order;
 use App\Models\Orders\OrderItem;
 use App\Models\Orders\OrderNode;
@@ -9,9 +12,6 @@
 use App\Models\Qualitys\QualityDocument;
 use App\Models\Qualitys\QualityDocumentLocation;
 use App\Models\Qualitys\QualityDocumentOrder;
-use App\Models\Documents\Document;
-use App\Models\Documents\DocumentData;
-use App\Models\Documents\DocumentTemplate;
 use App\Services\Audit\AuditLogger;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -377,6 +377,8 @@ public function availableOrders(array $params): array
     {
         $tenantId = $this->tenantId();
         $q = trim((string) ($params['q'] ?? ''));
+        $clientId = $params['client_id'] ?? null;
+        $itemId = $params['item_id'] ?? null;
 
         // 이미 연결된 수주 ID 목록
         $linkedOrderIds = QualityDocumentOrder::whereHas('qualityDocument', function ($query) use ($tenantId) {
@@ -385,6 +387,12 @@ public function availableOrders(array $params): array
 
         $query = Order::where('tenant_id', $tenantId)
             ->whereNotIn('id', $linkedOrderIds)
+            ->with(['item:id,name', 'nodes' => function ($q) {
+                $q->whereNull('parent_id')->orderBy('sort_order')
+                    ->with(['items' => function ($q2) {
+                        $q2->orderBy('sort_order')->limit(1);
+                    }]);
+            }])
             ->withCount(['nodes as location_count' => function ($q) {
                 $q->whereNull('parent_id');
             }]);
@@ -396,6 +404,16 @@ public function availableOrders(array $params): array
             });
         }
 
+        // 같은 거래처(발주처) 필터
+        if ($clientId) {
+            $query->where('client_id', $clientId);
+        }
+
+        // 같은 모델(품목) 필터
+        if ($itemId) {
+            $query->where('item_id', $itemId);
+        }
+
         return $query->orderByDesc('id')
             ->limit(50)
             ->get()
@@ -403,9 +421,24 @@ public function availableOrders(array $params): array
                 'id' => $order->id,
                 'order_number' => $order->order_no,
                 'site_name' => $order->site_name ?? '',
+                'client_id' => $order->client_id,
                 'client_name' => $order->client_name ?? '',
+                'item_id' => $order->item_id,
+                'item_name' => $order->item?->name ?? '',
                 'delivery_date' => $order->delivery_date?->format('Y-m-d') ?? '',
                 'location_count' => $order->location_count,
+                'locations' => $order->nodes->where('parent_id', null)->map(function ($node) {
+                    $item = $node->items->first();
+                    $options = $node->options ?? [];
+
+                    return [
+                        'node_id' => $node->id,
+                        'floor' => $item?->floor_code ?? $node->code ?? '',
+                        'symbol' => $item?->symbol_code ?? '',
+                        'order_width' => $options['width'] ?? 0,
+                        'order_height' => $options['height'] ?? 0,
+                    ];
+                })->values()->toArray(),
             ])
             ->toArray();
     }
@@ -701,6 +734,10 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
                     'order_id' => $order?->id,
                     'order_number' => $order?->order_no ?? '',
                     'site_name' => $order?->site_name ?? '',
+                    'client_id' => $order?->client_id,
+                    'client_name' => $order?->client_name ?? '',
+                    'item_id' => $order?->item_id,
+                    'item_name' => $order?->item?->name ?? '',
                     'delivery_date' => $order?->delivery_date ? $order->delivery_date->format('Y-m-d') : '',
                     'floor' => $orderItem?->floor_code ?? '',
                     'symbol' => $orderItem?->symbol_code ?? '',
@@ -710,6 +747,7 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
                     'construction_height' => $loc->post_height ?? 0,
                     'change_reason' => $loc->change_reason ?? '',
                     'inspection_data' => $loc->inspection_data,
+                    'document_id' => $loc->document_id,
                 ];
             })->toArray();
         }
@@ -729,10 +767,6 @@ public function inspectLocation(int $docId, int $locId, array $data)
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
-        if ($doc->isCompleted()) {
-            throw new BadRequestHttpException(__('error.quality.cannot_modify_completed'));
-        }
-
         $location = QualityDocumentLocation::where('quality_document_id', $docId)->find($locId);
         if (! $location) {
             throw new NotFoundHttpException(__('error.not_found'));
@@ -753,6 +787,9 @@ public function inspectLocation(int $docId, int $locId, array $data)
             if (isset($data['inspection_status'])) {
                 $updateData['inspection_status'] = $data['inspection_status'];
             }
+            if (array_key_exists('inspection_data', $data)) {
+                $updateData['inspection_data'] = $data['inspection_data'];
+            }
 
             if (! empty($updateData)) {
                 $location->update($updateData);
@@ -931,7 +968,7 @@ private function syncRequestDocument(QualityDocument $doc): void
                 'tenant_id' => $tenantId,
                 'template_id' => self::REQUEST_TEMPLATE_ID,
                 'document_no' => $documentNo,
-                'title' => '제품검사 요청서 - ' . ($doc->site_name ?? $doc->quality_doc_number),
+                'title' => '제품검사 요청서 - '.($doc->site_name ?? $doc->quality_doc_number),
                 'status' => Document::STATUS_DRAFT,
                 'linkable_type' => QualityDocument::class,
                 'linkable_id' => $doc->id,
@@ -1029,6 +1066,7 @@ private function syncRequestDocument(QualityDocument $doc): void
             DocumentData::insert(array_map(function ($d) {
                 $d['created_at'] = now();
                 $d['updated_at'] = now();
+
                 return $d;
             }, $eavData));
         }
@@ -1052,7 +1090,7 @@ private function buildBasicFieldMapping(QualityDocument $doc, array $options): a
             'manager_contact' => $manager['phone'] ?? '',
             'site_name' => $doc->site_name ?? '',
             'delivery_date' => $order?->delivery_date?->format('Y-m-d') ?? '',
-            'site_address' => trim(($siteAddress['address'] ?? '') . ' ' . ($siteAddress['detail'] ?? '')),
+            'site_address' => trim(($siteAddress['address'] ?? '').' '.($siteAddress['detail'] ?? '')),
             'total_locations' => (string) ($doc->locations?->count() ?? 0),
             'receipt_date' => $doc->received_date?->format('Y-m-d') ?? '',
             'inspection_request_date' => $inspection['request_date'] ?? '',

From 0044779eb403883d93c7ee87da36c664dd7f35b1 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Sun, 8 Mar 2026 10:32:20 +0900
Subject: [PATCH 112/166] =?UTF-8?q?feat:=20[finance]=20=EA=B3=84=EC=A0=95?=
 =?UTF-8?q?=EA=B3=BC=EB=AA=A9=20=ED=99=95=EC=9E=A5=20=EB=B0=8F=20=EC=A0=84?=
 =?UTF-8?q?=ED=91=9C=20=EC=97=B0=EB=8F=99=20=EC=8B=9C=EC=8A=A4=ED=85=9C=20?=
 =?UTF-8?q?=EA=B5=AC=ED=98=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- AccountCode 모델/서비스 확장 (업데이트, 기본 계정과목 시딩)
- JournalSyncService 추가 (전표 자동 연동)
- SyncsExpenseAccounts 트레이트 추가
- CardTransactionController, TaxInvoiceController 기능 확장
- expense_accounts 테이블에 전표 연결 컬럼 마이그레이션
- account_codes 테이블 확장 마이그레이션
- 전체 테넌트 기본 계정과목 시딩 마이그레이션

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/AccountSubjectController.php       |  29 +-
 .../Api/V1/CardTransactionController.php      | 106 +++++-
 .../Api/V1/TaxInvoiceController.php           |  78 ++++-
 .../StoreAccountSubjectRequest.php            |   8 +
 .../UpdateAccountSubjectRequest.php           |  36 +++
 app/Models/Tenants/AccountCode.php            |  55 +++-
 app/Models/Tenants/ExpenseAccount.php         |   2 +
 app/Models/Tenants/JournalEntry.php           |   2 +
 app/Services/AccountCodeService.php           | 303 +++++++++++++++++-
 app/Services/GeneralJournalEntryService.php   |  14 +
 app/Services/JournalSyncService.php           | 214 +++++++++++++
 app/Traits/SyncsExpenseAccounts.php           |  98 ++++++
 ...journal_link_to_expense_accounts_table.php |  28 ++
 ..._06_220000_enhance_account_codes_table.php |  54 ++++
 ..._default_account_codes_for_all_tenants.php | 218 +++++++++++++
 routes/api/v1/finance.php                     |   8 +
 16 files changed, 1247 insertions(+), 6 deletions(-)
 create mode 100644 app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
 create mode 100644 app/Services/JournalSyncService.php
 create mode 100644 app/Traits/SyncsExpenseAccounts.php
 create mode 100644 database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
 create mode 100644 database/migrations/2026_03_06_220000_enhance_account_codes_table.php
 create mode 100644 database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php

diff --git a/app/Http/Controllers/Api/V1/AccountSubjectController.php b/app/Http/Controllers/Api/V1/AccountSubjectController.php
index 20af5a2..4f8f094 100644
--- a/app/Http/Controllers/Api/V1/AccountSubjectController.php
+++ b/app/Http/Controllers/Api/V1/AccountSubjectController.php
@@ -5,6 +5,7 @@
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Http\Requests\V1\AccountSubject\UpdateAccountSubjectRequest;
 use App\Services\AccountCodeService;
 use Illuminate\Http\Request;
 
@@ -19,7 +20,10 @@ public function __construct(
      */
     public function index(Request $request)
     {
-        $params = $request->only(['search', 'category']);
+        $params = $request->only([
+            'search', 'category', 'sub_category',
+            'department_type', 'depth', 'is_active', 'selectable',
+        ]);
 
         $subjects = $this->service->index($params);
 
@@ -36,6 +40,16 @@ public function store(StoreAccountSubjectRequest $request)
         return ApiResponse::success($subject, __('message.created'), [], 201);
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, UpdateAccountSubjectRequest $request)
+    {
+        $subject = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($subject, __('message.updated'));
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -57,4 +71,17 @@ public function destroy(int $id)
 
         return ApiResponse::success(null, __('message.deleted'));
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (더존 표준)
+     */
+    public function seedDefaults()
+    {
+        $count = $this->service->seedDefaults();
+
+        return ApiResponse::success(
+            ['inserted_count' => $count],
+            __('message.created')
+        );
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/CardTransactionController.php b/app/Http/Controllers/Api/V1/CardTransactionController.php
index 25a457a..73a880a 100644
--- a/app/Http/Controllers/Api/V1/CardTransactionController.php
+++ b/app/Http/Controllers/Api/V1/CardTransactionController.php
@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
 use App\Services\CardTransactionService;
+use App\Services\JournalSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -14,7 +16,8 @@
 class CardTransactionController extends Controller
 {
     public function __construct(
-        protected CardTransactionService $service
+        protected CardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +151,105 @@ public function destroy(int $id): JsonResponse
             return $this->service->destroy($id);
         }, __('message.deleted'));
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "card_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey
+            );
+
+            if (! $data) {
+                return ['items' => []];
+            }
+
+            // 프론트엔드가 기대하는 items 형식으로 변환
+            $items = array_map(fn ($row) => [
+                'id' => $row['id'],
+                'supply_amount' => $row['debit_amount'],
+                'tax_amount' => 0,
+                'account_code' => $row['account_code'],
+                'deduction_type' => 'deductible',
+                'vendor_name' => $row['vendor_name'],
+                'description' => $row['memo'],
+                'memo' => '',
+            ], $data['rows']);
+
+            return ['items' => $items];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.supply_amount' => 'required|integer|min:0',
+                'items.*.tax_amount' => 'required|integer|min:0',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            // 카드 거래 정보 조회 (날짜용)
+            $transaction = $this->service->show($id);
+            if (! $transaction) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $transaction->used_at
+                ? $transaction->used_at->format('Y-m-d')
+                : ($transaction->withdrawal_date?->format('Y-m-d') ?? now()->format('Y-m-d'));
+
+            // items → journal rows 변환 (각 item을 차변 행으로)
+            $rows = [];
+            foreach ($validated['items'] as $item) {
+                $amount = ($item['supply_amount'] ?? 0) + ($item['tax_amount'] ?? 0);
+                $rows[] = [
+                    'side' => 'debit',
+                    'account_code' => $item['account_code'],
+                    'debit_amount' => $amount,
+                    'credit_amount' => 0,
+                    'vendor_name' => $item['vendor_name'] ?? '',
+                    'memo' => $item['description'] ?? $item['memo'] ?? '',
+                ];
+            }
+
+            // 대변 합계 행 (카드미지급금)
+            $totalAmount = array_sum(array_column($rows, 'debit_amount'));
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300', // 미지급금 (표준 코드)
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => $totalAmount,
+                'vendor_name' => $transaction->merchant_name ?? '',
+                'memo' => '카드결제',
+            ];
+
+            $sourceKey = "card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey,
+                $entryDate,
+                "카드거래 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/TaxInvoiceController.php b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
index 2fe8dcf..08dcdb2 100644
--- a/app/Http/Controllers/Api/V1/TaxInvoiceController.php
+++ b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
@@ -10,12 +10,17 @@
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
 use App\Http\Requests\V1\TaxInvoice\BulkIssueRequest;
+use App\Models\Tenants\JournalEntry;
+use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
     public function __construct(
-        private TaxInvoiceService $taxInvoiceService
+        private TaxInvoiceService $taxInvoiceService,
+        private JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +153,75 @@ public function summary(TaxInvoiceSummaryRequest $request)
             message: __('message.fetched')
         );
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 세금계산서 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+
+            return $data ?? ['rows' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 분개 저장/수정
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'rows' => 'required|array|min:1',
+                'rows.*.side' => 'required|in:debit,credit',
+                'rows.*.account_subject' => 'required|string|max:20',
+                'rows.*.debit_amount' => 'required|integer|min:0',
+                'rows.*.credit_amount' => 'required|integer|min:0',
+            ]);
+
+            // 세금계산서 정보 조회 (entry_date용)
+            $taxInvoice = $this->taxInvoiceService->show($id);
+
+            $rows = array_map(fn ($row) => [
+                'side' => $row['side'],
+                'account_code' => $row['account_subject'],
+                'debit_amount' => $row['debit_amount'],
+                'credit_amount' => $row['credit_amount'],
+            ], $validated['rows']);
+
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey,
+                $taxInvoice->issue_date?->format('Y-m-d') ?? now()->format('Y-m-d'),
+                "세금계산서 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 세금계산서 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
 }
diff --git a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
index 74316ab..25fde5b 100644
--- a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
+++ b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
@@ -17,6 +17,12 @@ public function rules(): array
             'code' => ['required', 'string', 'max:10'],
             'name' => ['required', 'string', 'max:100'],
             'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
         ];
     }
 
@@ -26,6 +32,8 @@ public function messages(): array
             'code.required' => '계정과목 코드를 입력하세요.',
             'name.required' => '계정과목명을 입력하세요.',
             'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
         ];
     }
 }
diff --git a/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
new file mode 100644
index 0000000..5cc78d1
--- /dev/null
+++ b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['sometimes', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/AccountCode.php b/app/Models/Tenants/AccountCode.php
index 7eb465a..7ecb1b4 100644
--- a/app/Models/Tenants/AccountCode.php
+++ b/app/Models/Tenants/AccountCode.php
@@ -15,16 +15,22 @@ class AccountCode extends Model
         'code',
         'name',
         'category',
+        'sub_category',
+        'parent_code',
+        'depth',
+        'department_type',
+        'description',
         'sort_order',
         'is_active',
     ];
 
     protected $casts = [
+        'depth' => 'integer',
         'sort_order' => 'integer',
         'is_active' => 'boolean',
     ];
 
-    // Categories
+    // Categories (대분류)
     public const CATEGORY_ASSET = 'asset';
     public const CATEGORY_LIABILITY = 'liability';
     public const CATEGORY_CAPITAL = 'capital';
@@ -39,6 +45,36 @@ class AccountCode extends Model
         self::CATEGORY_EXPENSE => '비용',
     ];
 
+    // Sub-categories (중분류)
+    public const SUB_CATEGORIES = [
+        'current_asset' => '유동자산',
+        'fixed_asset' => '비유동자산',
+        'current_liability' => '유동부채',
+        'long_term_liability' => '비유동부채',
+        'capital' => '자본',
+        'sales_revenue' => '매출',
+        'other_revenue' => '영업외수익',
+        'cogs' => '매출원가',
+        'selling_admin' => '판매비와관리비',
+        'other_expense' => '영업외비용',
+    ];
+
+    // Department types (부문)
+    public const DEPT_COMMON = 'common';
+    public const DEPT_MANUFACTURING = 'manufacturing';
+    public const DEPT_ADMIN = 'admin';
+
+    public const DEPARTMENT_TYPES = [
+        self::DEPT_COMMON => '공통',
+        self::DEPT_MANUFACTURING => '제조',
+        self::DEPT_ADMIN => '관리',
+    ];
+
+    // Depth levels (계층)
+    public const DEPTH_MAJOR = 1;
+    public const DEPTH_MIDDLE = 2;
+    public const DEPTH_MINOR = 3;
+
     /**
      * 활성 계정과목만 조회
      */
@@ -46,4 +82,21 @@ public function scopeActive(Builder $query): Builder
     {
         return $query->where('is_active', true);
     }
+
+    /**
+     * 소분류(입력 가능 계정)만 조회
+     */
+    public function scopeSelectable(Builder $query): Builder
+    {
+        return $query->where('depth', self::DEPTH_MINOR);
+    }
+
+    /**
+     * 하위 계정과목 관계
+     */
+    public function children()
+    {
+        return $this->hasMany(self::class, 'parent_code', 'code')
+            ->where('tenant_id', $this->tenant_id);
+    }
 }
diff --git a/app/Models/Tenants/ExpenseAccount.php b/app/Models/Tenants/ExpenseAccount.php
index c9fe540..4351c35 100644
--- a/app/Models/Tenants/ExpenseAccount.php
+++ b/app/Models/Tenants/ExpenseAccount.php
@@ -35,6 +35,8 @@ class ExpenseAccount extends Model
         'payment_method',
         'card_no',
         'loan_id',
+        'journal_entry_id',
+        'journal_entry_line_id',
         'created_by',
         'updated_by',
         'deleted_by',
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
index 17cdd6f..6a0970a 100644
--- a/app/Models/Tenants/JournalEntry.php
+++ b/app/Models/Tenants/JournalEntry.php
@@ -39,6 +39,8 @@ class JournalEntry extends Model
     // Source type
     public const SOURCE_MANUAL = 'manual';
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+    public const SOURCE_TAX_INVOICE = 'tax_invoice';
+    public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
     // Entry type
     public const TYPE_GENERAL = 'general';
diff --git a/app/Services/AccountCodeService.php b/app/Services/AccountCodeService.php
index c6342db..5524b4a 100644
--- a/app/Services/AccountCodeService.php
+++ b/app/Services/AccountCodeService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntryLine;
+use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class AccountCodeService extends Service
@@ -27,12 +28,37 @@ public function index(array $params): array
             });
         }
 
-        // 분류 필터
+        // 분류 필터 (대분류)
         if (! empty($params['category'])) {
             $query->where('category', $params['category']);
         }
 
-        return $query->orderBy('sort_order')->orderBy('code')->get()->toArray();
+        // 중분류 필터
+        if (! empty($params['sub_category'])) {
+            $query->where('sub_category', $params['sub_category']);
+        }
+
+        // 부문 필터
+        if (! empty($params['department_type'])) {
+            $query->where('department_type', $params['department_type']);
+        }
+
+        // 계층 필터
+        if (! empty($params['depth'])) {
+            $query->where('depth', (int) $params['depth']);
+        }
+
+        // 활성 상태 필터
+        if (isset($params['is_active'])) {
+            $query->where('is_active', filter_var($params['is_active'], FILTER_VALIDATE_BOOLEAN));
+        }
+
+        // 선택 가능한 계정만 (소분류만 = Select용)
+        if (! empty($params['selectable'])) {
+            $query->selectable();
+        }
+
+        return $query->orderBy('code')->orderBy('sort_order')->get()->toArray();
     }
 
     /**
@@ -57,6 +83,11 @@ public function store(array $data): AccountCode
         $accountCode->code = $data['code'];
         $accountCode->name = $data['name'];
         $accountCode->category = $data['category'] ?? null;
+        $accountCode->sub_category = $data['sub_category'] ?? null;
+        $accountCode->parent_code = $data['parent_code'] ?? null;
+        $accountCode->depth = $data['depth'] ?? AccountCode::DEPTH_MINOR;
+        $accountCode->department_type = $data['department_type'] ?? AccountCode::DEPT_COMMON;
+        $accountCode->description = $data['description'] ?? null;
         $accountCode->sort_order = $data['sort_order'] ?? 0;
         $accountCode->is_active = true;
         $accountCode->save();
@@ -64,6 +95,36 @@ public function store(array $data): AccountCode
         return $accountCode;
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, array $data): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // 코드 변경 시 중복 체크
+        if (isset($data['code']) && $data['code'] !== $accountCode->code) {
+            $exists = AccountCode::query()
+                ->where('tenant_id', $tenantId)
+                ->where('code', $data['code'])
+                ->where('id', '!=', $id)
+                ->exists();
+
+            if ($exists) {
+                throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
+            }
+        }
+
+        $accountCode->fill($data);
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -106,4 +167,242 @@ public function destroy(int $id): bool
 
         return true;
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (초기 세팅)
+     */
+    public function seedDefaults(): int
+    {
+        $tenantId = $this->tenantId();
+
+        $defaults = $this->getDefaultAccountCodes();
+        $insertedCount = 0;
+
+        DB::transaction(function () use ($tenantId, $defaults, &$insertedCount) {
+            foreach ($defaults as $item) {
+                $exists = AccountCode::query()
+                    ->where('tenant_id', $tenantId)
+                    ->where('code', $item['code'])
+                    ->exists();
+
+                if (! $exists) {
+                    AccountCode::create(array_merge($item, ['tenant_id' => $tenantId]));
+                    $insertedCount++;
+                }
+            }
+        });
+
+        return $insertedCount;
+    }
+
+    /**
+     * 기본 계정과목표 데이터 (더존 Smart A 표준 기반)
+     *
+     * 코드 체계: 5자리 (10100~99900)
+     * - 10100~24000: 자산
+     * - 25000~31700: 부채
+     * - 33100~38700: 자본
+     * - 40100~41000: 매출
+     * - 50100~53700: 매출원가/제조경비 (제조부문)
+     * - 80100~84800: 판매비와관리비 (관리부문)
+     * - 90100~99900: 영업외수익/비용
+     *
+     * 계층: depth 1(대분류) → depth 2(중분류) → depth 3(소분류=더존 실제코드)
+     */
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ============================================================
+            // 자산 (Assets)
+            // ============================================================
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+
+            // -- 유동자산 --
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+
+            // -- 재고자산 --
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+
+            // -- 비유동자산 --
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+
+            // ============================================================
+            // 부채 (Liabilities)
+            // ============================================================
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+
+            // -- 유동부채 --
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+
+            // -- 비유동부채 --
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+
+            // ============================================================
+            // 자본 (Capital)
+            // ============================================================
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+
+            // -- 자본금 --
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+
+            // -- 잉여금 --
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+
+            // ============================================================
+            // 수익 (Revenue)
+            // ============================================================
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+
+            // -- 매출 --
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+
+            // -- 영업외수익 --
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+
+            // ============================================================
+            // 비용 (Expenses)
+            // ============================================================
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+
+            // -- 매출원가/제조원가 (제조부문) --
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+
+            // -- 판매비와관리비 (관리부문) --
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+
+            // -- 영업외비용 --
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
 }
diff --git a/app/Services/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
index 8056c0c..7fa3624 100644
--- a/app/Services/GeneralJournalEntryService.php
+++ b/app/Services/GeneralJournalEntryService.php
@@ -5,11 +5,13 @@
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntry;
 use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class GeneralJournalEntryService extends Service
 {
+    use SyncsExpenseAccounts;
     /**
      * 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
      * deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
@@ -326,6 +328,9 @@ public function store(array $data): JournalEntry
             // 분개 행 생성
             $this->createLines($entry, $data['rows'], $tenantId);
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -373,6 +378,9 @@ public function updateJournal(int $id, array $data): JournalEntry
 
             $entry->save();
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -389,6 +397,9 @@ public function destroyJournal(int $id): bool
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // expense_accounts 정리 (복리후생비/접대비 → CEO 대시보드)
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+
             // lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
             JournalEntryLine::query()
                 ->where('journal_entry_id', $entry->id)
@@ -503,6 +514,9 @@ private function resolveVendorName(?int $vendorId): string
         return $vendor ? $vendor->name : '';
     }
 
+    // syncExpenseAccounts, cleanupExpenseAccounts, getExpenseAccountType
+    // → SyncsExpenseAccounts 트레이트로 이관
+
     /**
      * 원본 거래 정보 조회 (입금/출금)
      */
diff --git a/app/Services/JournalSyncService.php b/app/Services/JournalSyncService.php
new file mode 100644
index 0000000..f42cd5a
--- /dev/null
+++ b/app/Services/JournalSyncService.php
@@ -0,0 +1,214 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntry;
+use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 세금계산서/카드거래 등 외부 소스의 분개 통합 관리 서비스
+ *
+ * journal_entries + journal_entry_lines에 저장하고
+ * 복리후생비/접대비는 expense_accounts에 동기화 (CEO 대시보드)
+ */
+class JournalSyncService extends Service
+{
+    use SyncsExpenseAccounts;
+
+    /**
+     * 소스에 대한 분개 저장 (생성 또는 교체)
+     *
+     * @param  string  $sourceType  JournalEntry::SOURCE_TAX_INVOICE 등
+     * @param  string  $sourceKey   'tax_invoice_123' 등
+     * @param  string  $entryDate   전표일자 (Y-m-d)
+     * @param  string|null  $description  적요
+     * @param  array  $rows  분개 행 [{side, account_code, account_name?, debit_amount, credit_amount, vendor_id?, vendor_name?, memo?}]
+     */
+    public function saveForSource(
+        string $sourceType,
+        string $sourceKey,
+        string $entryDate,
+        ?string $description,
+        array $rows,
+    ): JournalEntry {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $entryDate, $description, $rows, $tenantId) {
+            // 기존 전표가 있으면 삭제 후 재생성 (교체 방식)
+            $existing = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if ($existing) {
+                $this->cleanupExpenseAccounts($tenantId, $existing->id);
+                JournalEntryLine::where('journal_entry_id', $existing->id)->delete();
+                $existing->forceDelete();
+            }
+
+            // 합계 계산
+            $totalDebit = 0;
+            $totalCredit = 0;
+            foreach ($rows as $row) {
+                $totalDebit += (int) ($row['debit_amount'] ?? 0);
+                $totalCredit += (int) ($row['credit_amount'] ?? 0);
+            }
+
+            // 전표번호 생성
+            $entryNo = $this->generateEntryNo($tenantId, $entryDate);
+
+            // 전표 생성
+            $entry = new JournalEntry;
+            $entry->tenant_id = $tenantId;
+            $entry->entry_no = $entryNo;
+            $entry->entry_date = $entryDate;
+            $entry->entry_type = JournalEntry::TYPE_GENERAL;
+            $entry->description = $description;
+            $entry->total_debit = $totalDebit;
+            $entry->total_credit = $totalCredit;
+            $entry->status = JournalEntry::STATUS_CONFIRMED;
+            $entry->source_type = $sourceType;
+            $entry->source_key = $sourceKey;
+            $entry->save();
+
+            // 분개 행 생성
+            foreach ($rows as $index => $row) {
+                $accountCode = $row['account_code'] ?? '';
+                $accountName = $row['account_name'] ?? $this->resolveAccountName($tenantId, $accountCode);
+
+                $line = new JournalEntryLine;
+                $line->tenant_id = $tenantId;
+                $line->journal_entry_id = $entry->id;
+                $line->line_no = $index + 1;
+                $line->dc_type = $row['side'];
+                $line->account_code = $accountCode;
+                $line->account_name = $accountName;
+                $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
+                $line->trading_partner_name = $row['vendor_name'] ?? '';
+                $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
+                $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
+                $line->description = $row['memo'] ?? null;
+                $line->save();
+            }
+
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
+            return $entry->load('lines');
+        });
+    }
+
+    /**
+     * 소스에 대한 분개 조회
+     */
+    public function getForSource(string $sourceType, string $sourceKey): ?array
+    {
+        $tenantId = $this->tenantId();
+
+        $entry = JournalEntry::query()
+            ->where('tenant_id', $tenantId)
+            ->where('source_type', $sourceType)
+            ->where('source_key', $sourceKey)
+            ->whereNull('deleted_at')
+            ->with('lines')
+            ->first();
+
+        if (! $entry) {
+            return null;
+        }
+
+        return [
+            'id' => $entry->id,
+            'entry_no' => $entry->entry_no,
+            'entry_date' => $entry->entry_date->format('Y-m-d'),
+            'description' => $entry->description,
+            'total_debit' => $entry->total_debit,
+            'total_credit' => $entry->total_credit,
+            'rows' => $entry->lines->map(function ($line) {
+                return [
+                    'id' => $line->id,
+                    'side' => $line->dc_type,
+                    'account_code' => $line->account_code,
+                    'account_name' => $line->account_name,
+                    'vendor_id' => $line->trading_partner_id,
+                    'vendor_name' => $line->trading_partner_name ?? '',
+                    'debit_amount' => (int) $line->debit_amount,
+                    'credit_amount' => (int) $line->credit_amount,
+                    'memo' => $line->description ?? '',
+                ];
+            })->toArray(),
+        ];
+    }
+
+    /**
+     * 소스에 대한 분개 삭제
+     */
+    public function deleteForSource(string $sourceType, string $sourceKey): bool
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $tenantId) {
+            $entry = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if (! $entry) {
+                return false;
+            }
+
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+            JournalEntryLine::where('journal_entry_id', $entry->id)->delete();
+            $entry->delete(); // soft delete
+
+            return true;
+        });
+    }
+
+    /**
+     * 전표번호 생성: JE-YYYYMMDD-NNN
+     */
+    private function generateEntryNo(int $tenantId, string $date): string
+    {
+        $dateStr = str_replace('-', '', substr($date, 0, 10));
+        $prefix = "JE-{$dateStr}-";
+
+        $lastEntry = DB::table('journal_entries')
+            ->where('tenant_id', $tenantId)
+            ->where('entry_no', 'like', "{$prefix}%")
+            ->lockForUpdate()
+            ->orderBy('entry_no', 'desc')
+            ->first(['entry_no']);
+
+        if ($lastEntry) {
+            $lastSeq = (int) substr($lastEntry->entry_no, -3);
+            $nextSeq = $lastSeq + 1;
+        } else {
+            $nextSeq = 1;
+        }
+
+        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * 계정과목 코드 → 이름 조회
+     */
+    private function resolveAccountName(int $tenantId, string $code): string
+    {
+        if (empty($code)) {
+            return '';
+        }
+
+        $account = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $code)
+            ->first(['name']);
+
+        return $account ? $account->name : $code;
+    }
+}
diff --git a/app/Traits/SyncsExpenseAccounts.php b/app/Traits/SyncsExpenseAccounts.php
new file mode 100644
index 0000000..4216994
--- /dev/null
+++ b/app/Traits/SyncsExpenseAccounts.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Traits;
+
+use App\Models\Tenants\ExpenseAccount;
+use App\Models\Tenants\JournalEntry;
+
+/**
+ * 전표 저장/수정/삭제 시 expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+ *
+ * 사용처: GeneralJournalEntryService, JournalSyncService
+ */
+trait SyncsExpenseAccounts
+{
+    /**
+     * 계정과목명 → expense_accounts account_type 매핑
+     */
+    private static array $expenseAccountMap = [
+        '복리후생비' => ExpenseAccount::TYPE_WELFARE,
+        '접대비' => ExpenseAccount::TYPE_ENTERTAINMENT,
+    ];
+
+    /**
+     * 전표 저장/수정 후 expense_accounts 동기화
+     * 복리후생비/접대비 계정과목이 포함된 lines → expense_accounts에 반영
+     */
+    protected function syncExpenseAccounts(JournalEntry $entry): void
+    {
+        $tenantId = $entry->tenant_id;
+
+        // 1. 기존 이 전표에서 생성된 expense_accounts 삭제
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entry->id)
+            ->forceDelete();
+
+        // 2. 현재 lines 중 복리후생비/접대비 해당하는 것만 insert
+        $lines = $entry->lines()->get();
+
+        foreach ($lines as $line) {
+            $accountType = $this->getExpenseAccountType($line->account_name);
+            if (! $accountType) {
+                continue;
+            }
+
+            // 차변(debit)이 대변보다 큰 경우만 비용 발생으로 처리
+            $amount = $line->debit_amount - $line->credit_amount;
+            if ($amount <= 0) {
+                continue;
+            }
+
+            // source_type에 따라 payment_method 결정
+            $paymentMethod = match ($entry->source_type) {
+                JournalEntry::SOURCE_CARD_TRANSACTION => ExpenseAccount::PAYMENT_CARD,
+                default => ExpenseAccount::PAYMENT_TRANSFER,
+            };
+
+            ExpenseAccount::create([
+                'tenant_id' => $tenantId,
+                'account_type' => $accountType,
+                'sub_type' => null,
+                'expense_date' => $entry->entry_date,
+                'amount' => $amount,
+                'description' => $line->description ?? $entry->description,
+                'receipt_no' => null,
+                'vendor_id' => $line->trading_partner_id,
+                'vendor_name' => $line->trading_partner_name,
+                'payment_method' => $paymentMethod,
+                'card_no' => null,
+                'journal_entry_id' => $entry->id,
+                'journal_entry_line_id' => $line->id,
+            ]);
+        }
+    }
+
+    /**
+     * 전표 삭제 시 expense_accounts 정리
+     */
+    protected function cleanupExpenseAccounts(int $tenantId, int $entryId): void
+    {
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entryId)
+            ->forceDelete();
+    }
+
+    /**
+     * 계정과목명에서 비용 유형 판별
+     */
+    private function getExpenseAccountType(string $accountName): ?string
+    {
+        foreach (self::$expenseAccountMap as $keyword => $type) {
+            if (str_contains($accountName, $keyword)) {
+                return $type;
+            }
+        }
+
+        return null;
+    }
+}
diff --git a/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
new file mode 100644
index 0000000..5a5c0a6
--- /dev/null
+++ b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->unsignedBigInteger('journal_entry_id')->nullable()->after('loan_id');
+            $table->unsignedBigInteger('journal_entry_line_id')->nullable()->after('journal_entry_id');
+
+            $table->index(['tenant_id', 'journal_entry_id']);
+            $table->index(['journal_entry_line_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->dropIndex(['tenant_id', 'journal_entry_id']);
+            $table->dropIndex(['journal_entry_line_id']);
+            $table->dropColumn(['journal_entry_id', 'journal_entry_line_id']);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_enhance_account_codes_table.php b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
new file mode 100644
index 0000000..f7a689b
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
@@ -0,0 +1,54 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 계정과목 마스터 확장
+     *
+     * - sub_category: 중분류 (유동자산, 판관비, 매출원가 등)
+     * - parent_code: 상위 계정과목 코드 (계층 구조)
+     * - depth: 계층 깊이 (1=대, 2=중, 3=소)
+     * - department_type: 부문 (common=공통, manufacturing=제조, admin=관리)
+     * - description: 계정과목 설명
+     */
+    public function up(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->string('sub_category', 50)->nullable()->after('category')
+                ->comment('중분류 (current_asset, fixed_asset, selling_admin, cogs 등)');
+            $table->string('parent_code', 10)->nullable()->after('sub_category')
+                ->comment('상위 계정과목 코드 (계층 구조)');
+            $table->tinyInteger('depth')->default(3)->after('parent_code')
+                ->comment('계층 깊이 (1=대분류, 2=중분류, 3=소분류)');
+            $table->string('department_type', 20)->default('common')->after('depth')
+                ->comment('부문 (common=공통, manufacturing=제조, admin=관리)');
+            $table->string('description', 500)->nullable()->after('department_type')
+                ->comment('계정과목 설명');
+
+            $table->index(['tenant_id', 'category'], 'account_codes_tenant_category_idx');
+            $table->index(['tenant_id', 'parent_code'], 'account_codes_tenant_parent_idx');
+            $table->index(['tenant_id', 'depth'], 'account_codes_tenant_depth_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->dropIndex('account_codes_tenant_category_idx');
+            $table->dropIndex('account_codes_tenant_parent_idx');
+            $table->dropIndex('account_codes_tenant_depth_idx');
+
+            $table->dropColumn([
+                'sub_category',
+                'parent_code',
+                'depth',
+                'department_type',
+                'description',
+            ]);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..4b2745c
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
@@ -0,0 +1,218 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 모든 기존 테넌트에 더존 Smart A 표준 계정과목 128건 자동 시드
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getDefaultAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            // 이미 등록된 코드 조회
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                // 500건 단위 청크 insert
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        // 시드 데이터만 롤백 (수동 추가 데이터는 보호)
+        $defaultCodes = array_column($this->getDefaultAccountCodes(), 'code');
+
+        DB::table('account_codes')
+            ->whereIn('code', $defaultCodes)
+            ->delete();
+    }
+
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // 자산 (Assets)
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+            // 부채 (Liabilities)
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+            // 자본 (Capital)
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+            // 수익 (Revenue)
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+            // 비용 (Expenses)
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
+};
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 64924f9..2b996bd 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -163,6 +163,8 @@
     Route::get('/{id}', [CardTransactionController::class, 'show'])->whereNumber('id')->name('v1.card-transactions.show');
     Route::put('/{id}', [CardTransactionController::class, 'update'])->whereNumber('id')->name('v1.card-transactions.update');
     Route::delete('/{id}', [CardTransactionController::class, 'destroy'])->whereNumber('id')->name('v1.card-transactions.destroy');
+    Route::get('/{id}/journal-entries', [CardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [CardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.store');
 });
 
 // Bank Transaction API (은행 거래 조회)
@@ -287,6 +289,10 @@
     Route::post('/{id}/cancel', [TaxInvoiceController::class, 'cancel'])->whereNumber('id')->name('v1.tax-invoices.cancel');
     Route::get('/{id}/check-status', [TaxInvoiceController::class, 'checkStatus'])->whereNumber('id')->name('v1.tax-invoices.check-status');
     Route::post('/bulk-issue', [TaxInvoiceController::class, 'bulkIssue'])->name('v1.tax-invoices.bulk-issue');
+    Route::get('/{id}/journal-entries', [TaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.store');
+    Route::put('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.update');
+    Route::delete('/{id}/journal-entries', [TaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.destroy');
 });
 
 // Bad Debt API (악성채권 추심관리)
@@ -320,6 +326,8 @@
 Route::prefix('account-subjects')->group(function () {
     Route::get('', [AccountSubjectController::class, 'index'])->name('v1.account-subjects.index');
     Route::post('', [AccountSubjectController::class, 'store'])->name('v1.account-subjects.store');
+    Route::post('/seed-defaults', [AccountSubjectController::class, 'seedDefaults'])->name('v1.account-subjects.seed-defaults');
+    Route::put('/{id}', [AccountSubjectController::class, 'update'])->whereNumber('id')->name('v1.account-subjects.update');
     Route::patch('/{id}/status', [AccountSubjectController::class, 'toggleStatus'])->whereNumber('id')->name('v1.account-subjects.toggle-status');
     Route::delete('/{id}', [AccountSubjectController::class, 'destroy'])->whereNumber('id')->name('v1.account-subjects.destroy');
 });

From 1d5d161e05d5537df16034f4137393cafea97823 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 10:56:49 +0900
Subject: [PATCH 113/166] =?UTF-8?q?feat:=20[finance]=20=EB=8D=94=EC=A1=B4?=
 =?UTF-8?q?=20Smart=20A=20=ED=91=9C=EC=A4=80=20=EA=B3=84=EC=A0=95=EA=B3=BC?=
 =?UTF-8?q?=EB=AA=A9=20=EC=B6=94=EA=B0=80=20=EC=8B=9C=EB=94=A9=20=EB=A7=88?=
 =?UTF-8?q?=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 기획서 14장 기준 누락분 보완
- tenant_id + code 중복 시 skip (기존 데이터 보호)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 ...ditional_account_codes_for_all_tenants.php | 467 ++++++++++++++++++
 1 file changed, 467 insertions(+)
 create mode 100644 database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php

diff --git a/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..8dca605
--- /dev/null
+++ b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
@@ -0,0 +1,467 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 더존 Smart A 표준 계정과목 추가 시드 — 기획서 14장 기준 누락분 보완
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getAdditionalAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        $codes = array_column($this->getAdditionalAccountCodes(), 'code');
+        DB::table('account_codes')->whereIn('code', $codes)->delete();
+    }
+
+    private function getAdditionalAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ================================================================
+            // 새 depth-2 카테고리
+            // ================================================================
+            $c('33', '자본조정', 'capital', 'capital_adjustment', '3', 2, 'common', 330),
+            $c('54', '건설원가', 'expense', 'construction_cost', '5', 2, 'construction', 540),
+
+            // ================================================================
+            // 자산 — 유동자산 추가 (parent: '11')
+            // ================================================================
+            $c('10600', '기타단기금융상품예금', 'asset', 'current_asset', '11', 3, 'common', 1060),
+            $c('10700', '단기투자자산', 'asset', 'current_asset', '11', 3, 'common', 1070),
+            $c('11100', '대손충당금(받을어음)', 'asset', 'current_asset', '11', 3, 'common', 1110),
+            $c('11200', '공사미수금', 'asset', 'current_asset', '11', 3, 'common', 1120),
+            $c('11300', '대손충당금(공사미수금)', 'asset', 'current_asset', '11', 3, 'common', 1130),
+            $c('11500', '대손충당금(단기대여금)', 'asset', 'current_asset', '11', 3, 'common', 1150),
+            $c('11700', '대손충당금(미수수익)', 'asset', 'current_asset', '11', 3, 'common', 1170),
+            $c('11800', '분양미수금', 'asset', 'current_asset', '11', 3, 'common', 1180),
+            $c('11900', '대손충당금(분양미수금)', 'asset', 'current_asset', '11', 3, 'common', 1190),
+            $c('12100', '대손충당금(미수금)', 'asset', 'current_asset', '11', 3, 'common', 1210),
+            $c('12300', '매도가능증권', 'asset', 'current_asset', '11', 3, 'common', 1230),
+            $c('12400', '만기보유증권', 'asset', 'current_asset', '11', 3, 'common', 1240),
+            $c('13200', '대손충당금(선급금)', 'asset', 'current_asset', '11', 3, 'common', 1320),
+            $c('13700', '주임종단기채권', 'asset', 'current_asset', '11', 3, 'common', 1370),
+            $c('13800', '전도금', 'asset', 'current_asset', '11', 3, 'common', 1380),
+            $c('13900', '선급공사비', 'asset', 'current_asset', '11', 3, 'common', 1390),
+
+            // ================================================================
+            // 자산 — 재고자산 추가 (parent: '12')
+            // ================================================================
+            $c('14700', '매입환출및에누리(상품)', 'asset', 'current_asset', '12', 3, 'common', 1470),
+            $c('14800', '매입할인(상품)', 'asset', 'current_asset', '12', 3, 'common', 1480),
+            $c('14900', '관세환급금(상품)', 'asset', 'current_asset', '12', 3, 'common', 1490),
+            $c('15100', '관세환급금(제품)', 'asset', 'current_asset', '12', 3, 'common', 1510),
+            $c('15200', '완성건물', 'asset', 'current_asset', '12', 3, 'common', 1520),
+            $c('15400', '매입환출및에누리(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1540),
+            $c('15500', '매입할인(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1550),
+            $c('15600', '원재료(도급)', 'asset', 'current_asset', '12', 3, 'common', 1560),
+            $c('15700', '매입환출및에누리(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1570),
+            $c('15800', '매입할인(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1580),
+            $c('15900', '원재료(분양)', 'asset', 'current_asset', '12', 3, 'common', 1590),
+            $c('16000', '매입환출및에누리(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1600),
+            $c('16100', '매입할인(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1610),
+            $c('16300', '매입환출및에누리(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1630),
+            $c('16400', '매입할인(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1640),
+            $c('16500', '건설용지', 'asset', 'current_asset', '12', 3, 'common', 1650),
+            $c('16600', '가설재', 'asset', 'current_asset', '12', 3, 'common', 1660),
+            $c('16800', '미착품', 'asset', 'current_asset', '12', 3, 'common', 1680),
+            $c('17000', '미완성공사(도급)', 'asset', 'current_asset', '12', 3, 'common', 1700),
+            $c('17100', '미완성공사(분양)', 'asset', 'current_asset', '12', 3, 'common', 1710),
+
+            // ================================================================
+            // 자산 — 비유동자산 추가 (parent: '13')
+            // ================================================================
+            $c('17700', '특정현금과예금', 'asset', 'fixed_asset', '13', 3, 'common', 1770),
+            $c('17800', '장기투자증권', 'asset', 'fixed_asset', '13', 3, 'common', 1780),
+            $c('18000', '대손충당금(장기대여금)', 'asset', 'fixed_asset', '13', 3, 'common', 1800),
+            $c('18100', '만기보유증권(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1810),
+            $c('18200', '지분법적용투자주식', 'asset', 'fixed_asset', '13', 3, 'common', 1820),
+            $c('19100', '출자금', 'asset', 'fixed_asset', '13', 3, 'common', 1910),
+            $c('19700', '투자임대계약자산', 'asset', 'fixed_asset', '13', 3, 'common', 1970),
+            $c('19800', '출자금(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1980),
+            $c('19900', '퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1990),
+            $c('20000', '국민연금전환금', 'asset', 'fixed_asset', '13', 3, 'common', 2000),
+            $c('21100', '감가상각누계액(공구와기구)', 'asset', 'fixed_asset', '13', 3, 'common', 2110),
+            $c('21400', '건설중인자산(임대)', 'asset', 'fixed_asset', '13', 3, 'common', 2140),
+            $c('21500', '미착기계', 'asset', 'fixed_asset', '13', 3, 'common', 2150),
+            $c('21600', '감가상각누계액(비품)', 'asset', 'fixed_asset', '13', 3, 'common', 2160),
+            // 무형자산
+            $c('23100', '영업권', 'asset', 'fixed_asset', '13', 3, 'common', 2310),
+            $c('23200', '특허권', 'asset', 'fixed_asset', '13', 3, 'common', 2320),
+            $c('23300', '상표권', 'asset', 'fixed_asset', '13', 3, 'common', 2330),
+            $c('23400', '실용신안권', 'asset', 'fixed_asset', '13', 3, 'common', 2340),
+            $c('23500', '의장권', 'asset', 'fixed_asset', '13', 3, 'common', 2350),
+            $c('23600', '면허권', 'asset', 'fixed_asset', '13', 3, 'common', 2360),
+            $c('23700', '광업권', 'asset', 'fixed_asset', '13', 3, 'common', 2370),
+            $c('23800', '창업비', 'asset', 'fixed_asset', '13', 3, 'common', 2380),
+            $c('23900', '개발비', 'asset', 'fixed_asset', '13', 3, 'common', 2390),
+            // 기타비유동자산 (96xxx-97xxx)
+            $c('96100', '이연법인세자산', 'asset', 'fixed_asset', '13', 3, 'common', 9610),
+            $c('96200', '임차보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9620),
+            $c('96300', '전세금', 'asset', 'fixed_asset', '13', 3, 'common', 9630),
+            $c('96400', '기타보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9640),
+            $c('96500', '장기외상매출금', 'asset', 'fixed_asset', '13', 3, 'common', 9650),
+            $c('96600', '현재가치할인차금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9660),
+            $c('96700', '대손충당금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9670),
+            $c('96800', '장기받을어음', 'asset', 'fixed_asset', '13', 3, 'common', 9680),
+            $c('96900', '현재가치할인차금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9690),
+            $c('97000', '대손충당금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9700),
+            $c('97100', '장기미수금', 'asset', 'fixed_asset', '13', 3, 'common', 9710),
+            $c('97200', '현재가치할인차금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9720),
+            $c('97300', '대손충당금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9730),
+            $c('97400', '장기선급비용', 'asset', 'fixed_asset', '13', 3, 'common', 9740),
+            $c('97500', '장기선급금', 'asset', 'fixed_asset', '13', 3, 'common', 9750),
+            $c('97600', '부도어음과수표', 'asset', 'fixed_asset', '13', 3, 'common', 9760),
+            $c('97700', '대손충당금(부도어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9770),
+            $c('97800', '전신전화가입권', 'asset', 'fixed_asset', '13', 3, 'common', 9780),
+
+            // ================================================================
+            // 부채 — 유동부채 추가 (parent: '21')
+            // ================================================================
+            $c('25600', '당좌차월', 'liability', 'current_liability', '21', 3, 'common', 2560),
+            $c('25700', '가수금', 'liability', 'current_liability', '21', 3, 'common', 2570),
+            $c('25800', '예수보증금', 'liability', 'current_liability', '21', 3, 'common', 2580),
+            $c('26300', '수입금', 'liability', 'current_liability', '21', 3, 'common', 2630),
+            $c('26600', '지급보증채무', 'liability', 'current_liability', '21', 3, 'common', 2660),
+            $c('26700', '수출금융', 'liability', 'current_liability', '21', 3, 'common', 2670),
+            $c('26800', '수입금융', 'liability', 'current_liability', '21', 3, 'common', 2680),
+            $c('26900', '공사손실충당금', 'liability', 'current_liability', '21', 3, 'common', 2690),
+            $c('27000', '하자보수충당금', 'liability', 'current_liability', '21', 3, 'common', 2700),
+            $c('27100', '공사선수금', 'liability', 'current_liability', '21', 3, 'common', 2710),
+            $c('27200', '분양선수금', 'liability', 'current_liability', '21', 3, 'common', 2720),
+            $c('27300', '이연법인세부채', 'liability', 'current_liability', '21', 3, 'common', 2730),
+
+            // ================================================================
+            // 부채 — 비유동부채 추가 (parent: '22')
+            // ================================================================
+            $c('29100', '사채', 'liability', 'long_term_liability', '22', 3, 'common', 2910),
+            $c('29200', '사채할인발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 2920),
+            $c('29600', '퇴직보험충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2960),
+            $c('29700', '중소기업투자준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2970),
+            $c('29800', '기술개발준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2980),
+            $c('29900', '해외시장개척준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2990),
+            $c('30100', '지방이전준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3010),
+            $c('30200', '수출손실준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3020),
+            $c('30300', '주임종장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3030),
+            $c('30400', '관계회사장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3040),
+            $c('30500', '외화장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3050),
+            $c('30600', '공사선수금(장기)', 'liability', 'long_term_liability', '22', 3, 'common', 3060),
+            $c('30800', '장기성지급어음', 'liability', 'long_term_liability', '22', 3, 'common', 3080),
+            $c('30900', '환율조정대', 'liability', 'long_term_liability', '22', 3, 'common', 3090),
+            $c('31000', '이연법인세대', 'liability', 'long_term_liability', '22', 3, 'common', 3100),
+            $c('31100', '신주인수권부사채', 'liability', 'long_term_liability', '22', 3, 'common', 3110),
+            $c('31200', '전환사채', 'liability', 'long_term_liability', '22', 3, 'common', 3120),
+            $c('31300', '사채할증발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 3130),
+            $c('31400', '장기제품보증부채', 'liability', 'long_term_liability', '22', 3, 'common', 3140),
+
+            // ================================================================
+            // 자본 — 잉여금 추가 (parent: '32')
+            // ================================================================
+            $c('34200', '감자차익', 'capital', 'capital', '32', 3, 'common', 3420),
+            $c('34300', '자기주식처분이익', 'capital', 'capital', '32', 3, 'common', 3430),
+            $c('34900', '기타자본잉여금', 'capital', 'capital', '32', 3, 'common', 3490),
+            $c('35000', '재평가적립금', 'capital', 'capital', '32', 3, 'common', 3500),
+            $c('35200', '기업합리화적립금', 'capital', 'capital', '32', 3, 'common', 3520),
+            $c('35300', '법정적립금', 'capital', 'capital', '32', 3, 'common', 3530),
+            $c('35400', '재무구조개선적립금', 'capital', 'capital', '32', 3, 'common', 3540),
+            $c('35500', '임의적립금', 'capital', 'capital', '32', 3, 'common', 3550),
+            $c('35600', '사업확장적립금', 'capital', 'capital', '32', 3, 'common', 3560),
+            $c('35700', '감채적립금', 'capital', 'capital', '32', 3, 'common', 3570),
+            $c('35800', '배당평균적립금', 'capital', 'capital', '32', 3, 'common', 3580),
+            $c('35900', '주식할인발행차손', 'capital', 'capital', '32', 3, 'common', 3590),
+            $c('36000', '배당건설이자상각', 'capital', 'capital', '32', 3, 'common', 3600),
+            $c('36100', '자기주식상환액', 'capital', 'capital', '32', 3, 'common', 3610),
+            $c('36200', '자기주식처분차금', 'capital', 'capital', '32', 3, 'common', 3620),
+            $c('36300', '중소기업투자준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3630),
+            $c('36400', '기술개발준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3640),
+            $c('36500', '해외시장개척준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3650),
+            $c('36600', '지방이전준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3660),
+            $c('36700', '수출손실준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3670),
+            $c('36800', '기타임의적립금', 'capital', 'capital', '32', 3, 'common', 3680),
+            $c('36900', '회계변경의누적효과', 'capital', 'capital', '32', 3, 'common', 3690),
+            $c('37000', '전기오류수정이익', 'capital', 'capital', '32', 3, 'common', 3700),
+            $c('37100', '전기오류수정손실', 'capital', 'capital', '32', 3, 'common', 3710),
+            $c('37200', '중간배당금', 'capital', 'capital', '32', 3, 'common', 3720),
+            $c('37400', '기타이익잉여금', 'capital', 'capital', '32', 3, 'common', 3740),
+            $c('37600', '이월결손금', 'capital', 'capital', '32', 3, 'common', 3760),
+            $c('37800', '처분전이익잉여금', 'capital', 'capital', '32', 3, 'common', 3780),
+
+            // ================================================================
+            // 자본 — 자본조정 (parent: '33')
+            // ================================================================
+            $c('38000', '당기순손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3800),
+            $c('38100', '주식할인발행차금', 'capital', 'capital_adjustment', '33', 3, 'common', 3810),
+            $c('38200', '배당건설이자', 'capital', 'capital_adjustment', '33', 3, 'common', 3820),
+            $c('38300', '자기주식', 'capital', 'capital_adjustment', '33', 3, 'common', 3830),
+            $c('38400', '환전대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3840),
+            $c('38500', '신주인수권대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3850),
+            $c('38600', '신주발행비', 'capital', 'capital_adjustment', '33', 3, 'common', 3860),
+            $c('38700', '미교부주식배당금', 'capital', 'capital_adjustment', '33', 3, 'common', 3870),
+            $c('38800', '신주청약증거금', 'capital', 'capital_adjustment', '33', 3, 'common', 3880),
+            $c('39200', '국고보조금', 'capital', 'capital_adjustment', '33', 3, 'common', 3920),
+            $c('39300', '공사부담금', 'capital', 'capital_adjustment', '33', 3, 'common', 3930),
+            $c('39400', '감자차손', 'capital', 'capital_adjustment', '33', 3, 'common', 3940),
+            $c('39500', '자기주식처분손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3950),
+            $c('39600', '주식매입선택권', 'capital', 'capital_adjustment', '33', 3, 'common', 3960),
+            // 기타포괄손익누계액
+            $c('98100', '매도가능증권평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9810),
+            $c('98200', '매도가능증권평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9820),
+            $c('98300', '해외사업환산이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9830),
+            $c('98400', '해외사업환산손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9840),
+            $c('98500', '파생상품평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9850),
+            $c('98600', '파생상품평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9860),
+
+            // ================================================================
+            // 수익 — 매출 추가 (parent: '41')
+            // ================================================================
+            $c('40200', '매출환입및에누리(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4020),
+            $c('40300', '매출할인(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4030),
+            $c('40500', '매출환입및에누리(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4050),
+            $c('40600', '매출할인(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4060),
+            $c('40800', '매출할인(공사)', 'revenue', 'sales_revenue', '41', 3, 'common', 4080),
+            $c('40900', '완성건물매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4090),
+
+            // ================================================================
+            // 수익 — 영업외수익 추가 (parent: '42')
+            // ================================================================
+            $c('90200', '만기보유증권이자', 'revenue', 'other_revenue', '42', 3, 'common', 9020),
+            $c('90500', '단기투자자산평가이익', 'revenue', 'other_revenue', '42', 3, 'common', 9050),
+            $c('90600', '단기투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9060),
+            $c('90800', '대손충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9080),
+            $c('90900', '수입수수료', 'revenue', 'other_revenue', '42', 3, 'common', 9090),
+            $c('91000', '외화환산이익', 'revenue', 'other_revenue', '42', 3, 'common', 9100),
+            $c('91100', '사채상환이익', 'revenue', 'other_revenue', '42', 3, 'common', 9110),
+            $c('91200', '전기오류수정이익', 'revenue', 'other_revenue', '42', 3, 'common', 9120),
+            $c('91300', '하자보수충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9130),
+            $c('91400', '유형자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9140),
+            $c('91500', '투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9150),
+            $c('91600', '상각채권추심이익', 'revenue', 'other_revenue', '42', 3, 'common', 9160),
+            $c('91700', '자산수증이익', 'revenue', 'other_revenue', '42', 3, 'common', 9170),
+            $c('91800', '채무면제이익', 'revenue', 'other_revenue', '42', 3, 'common', 9180),
+            $c('92000', '투자증권손상차환입', 'revenue', 'other_revenue', '42', 3, 'common', 9200),
+            $c('92100', '지분법이익', 'revenue', 'other_revenue', '42', 3, 'common', 9210),
+            $c('92400', '중소투자준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9240),
+            $c('92500', '기술개발준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9250),
+            $c('92600', '해외개척준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9260),
+            $c('92700', '지방이전준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9270),
+            $c('92800', '수출손실준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9280),
+
+            // ================================================================
+            // 비용 — 매출원가 추가: 45xxx (parent: '51')
+            // ================================================================
+            $c('45100', '상품매출원가', 'expense', 'cogs', '51', 3, 'common', 4510),
+            $c('45200', '도급공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4520),
+            $c('45300', '분양공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4530),
+            $c('45500', '제품매출원가', 'expense', 'cogs', '51', 3, 'common', 4550),
+
+            // ================================================================
+            // 비용 — 제조원가 추가: 50xxx-53xxx (parent: '51')
+            // ================================================================
+            $c('50600', '제수당(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5060),
+            $c('50700', '잡급(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5070),
+            $c('50900', '퇴직보험충당금전입(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5090),
+            $c('51000', '퇴직금여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5100),
+            $c('51500', '가스수도료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5150),
+            $c('52300', '경상연구개발비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5230),
+            $c('52500', '교육훈련비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5250),
+            $c('52600', '도서인쇄비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5260),
+            $c('52700', '회의비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5270),
+            $c('52800', '포장비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5280),
+            $c('52900', '사무용품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5290),
+            $c('53200', '보관료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5320),
+            $c('53300', '외주가공비(제조경비)', 'expense', 'cogs', '51', 3, 'manufacturing', 5330),
+            $c('53400', '시험비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5340),
+            $c('53500', '기밀비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5350),
+            $c('53600', '잡비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5360),
+            $c('53700', '폐기물처리비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5370),
+
+            // ================================================================
+            // 비용 — 건설원가 60xxx (parent: '54')
+            // ================================================================
+            $c('60100', '원재료비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6010),
+            $c('60200', '외주비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6020),
+            $c('60300', '급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6030),
+            $c('60400', '임금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6040),
+            $c('60500', '상여금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6050),
+            $c('60600', '잡급(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6060),
+            $c('60700', '퇴직급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6070),
+            $c('60800', '퇴직보험충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6080),
+            $c('60900', '퇴직금여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6090),
+            $c('61000', '중기및운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6100),
+            $c('61100', '복리후생비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6110),
+            $c('61200', '여비교통비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6120),
+            $c('61300', '접대비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6130),
+            $c('61400', '통신비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6140),
+            $c('61500', '가스수도료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6150),
+            $c('61600', '전력비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6160),
+            $c('61700', '세금과공과금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6170),
+            $c('61800', '감가상각비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6180),
+            $c('61900', '지급임차료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6190),
+            $c('62000', '수선비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6200),
+            $c('62100', '보험료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6210),
+            $c('62200', '차량유지비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6220),
+            $c('62300', '운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6230),
+            $c('62400', '잡자재대(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6240),
+            $c('62500', '교육훈련비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6250),
+            $c('62600', '도서인쇄비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6260),
+            $c('62700', '회의비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6270),
+            $c('62800', '포장비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6280),
+            $c('62900', '사무용품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6290),
+            $c('63000', '소모품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6300),
+            $c('63100', '지급수수료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6310),
+            $c('63200', '보관료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6320),
+            $c('63300', '외주용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6330),
+            $c('63400', '장비사용료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6340),
+            $c('63500', '설계용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6350),
+            $c('63600', '광고선전비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6360),
+            $c('63700', '소모공구비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6370),
+            $c('63800', '외주시공비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6380),
+            $c('63900', '협비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6390),
+            $c('64000', '잡비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6400),
+            $c('64100', '공사손실충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6410),
+            $c('64200', '공사손실충당금환입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6420),
+            $c('64300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 6430),
+            $c('64400', '유류비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6440),
+
+            // ================================================================
+            // 비용 — 건설원가 70xxx (parent: '54')
+            // ================================================================
+            $c('70100', '원재료비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7010),
+            $c('70200', '중기및운반비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7020),
+            $c('70300', '급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7030),
+            $c('70400', '임금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7040),
+            $c('70500', '상여금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7050),
+            $c('70600', '제수당(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7060),
+            $c('70700', '퇴직급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7070),
+            $c('70800', '퇴직보험충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7080),
+            $c('70900', '퇴직금여(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7090),
+            $c('71000', '건설용지비', 'expense', 'construction_cost', '54', 3, 'construction', 7100),
+            $c('71100', '복리후생비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7110),
+            $c('71200', '여비교통비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7120),
+            $c('71300', '접대비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7130),
+            $c('71400', '통신비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7140),
+            $c('71500', '가스수도료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7150),
+            $c('71600', '전력비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7160),
+            $c('71700', '세금과공과금(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7170),
+            $c('71800', '감가상각비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7180),
+            $c('71900', '지급임차료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7190),
+            $c('72000', '수선비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7200),
+            $c('72100', '보험료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7210),
+            $c('72200', '차량유지비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7220),
+            $c('72300', '경상연구개발비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7230),
+            $c('72400', '잡자재대(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7240),
+            $c('72500', '교육훈련비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7250),
+            $c('72600', '도서인쇄비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7260),
+            $c('72700', '회의비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7270),
+            $c('72800', '포장비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7280),
+            $c('72900', '사무용품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7290),
+            $c('73000', '소모품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7300),
+            $c('73100', '지급수수료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7310),
+            $c('73200', '보관료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7320),
+            $c('73300', '외주가공비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7330),
+            $c('73400', '시험비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7340),
+            $c('73500', '설계용역비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7350),
+            $c('73600', '가설재손료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7360),
+            $c('73700', '잡비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7370),
+            $c('73800', '폐기물처리비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7380),
+            $c('73900', '장비사용료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7390),
+            $c('74100', '공사손실충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7410),
+            $c('74200', '공사손실충당금환입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7420),
+            $c('74300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7430),
+            $c('74900', '명예퇴직금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 7490),
+
+            // ================================================================
+            // 비용 — 판관비 추가 (parent: '52')
+            // ================================================================
+            $c('80400', '제수당', 'expense', 'selling_admin', '52', 3, 'admin', 8040),
+            $c('80500', '잡급', 'expense', 'selling_admin', '52', 3, 'admin', 8050),
+            $c('80700', '퇴직보험충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8070),
+            $c('80800', '퇴직금여', 'expense', 'selling_admin', '52', 3, 'admin', 8080),
+            $c('81600', '전력비', 'expense', 'selling_admin', '52', 3, 'admin', 8160),
+            $c('82800', '포장비', 'expense', 'selling_admin', '52', 3, 'admin', 8280),
+            $c('83400', '판매촉진비', 'expense', 'selling_admin', '52', 3, 'admin', 8340),
+            $c('83600', '기밀비', 'expense', 'selling_admin', '52', 3, 'admin', 8360),
+            $c('83700', '건물관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8370),
+            $c('83800', '수출제비용', 'expense', 'selling_admin', '52', 3, 'admin', 8380),
+            $c('83900', '판매수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8390),
+            $c('84000', '무형고정자산상각', 'expense', 'selling_admin', '52', 3, 'admin', 8400),
+            $c('84100', '환가료', 'expense', 'selling_admin', '52', 3, 'admin', 8410),
+            $c('84200', '견본비', 'expense', 'selling_admin', '52', 3, 'admin', 8420),
+            $c('84300', '해외접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8430),
+            $c('84400', '해외시장개척비', 'expense', 'selling_admin', '52', 3, 'admin', 8440),
+            $c('84500', '미분양주택관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8450),
+            $c('84600', '수주비', 'expense', 'selling_admin', '52', 3, 'admin', 8460),
+            $c('84700', '하자보수충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8470),
+            $c('84900', '명예퇴직금', 'expense', 'selling_admin', '52', 3, 'admin', 8490),
+
+            // ================================================================
+            // 비용 — 영업외비용 추가 (parent: '53')
+            // ================================================================
+            $c('93400', '기타의대손상각비', 'expense', 'other_expense', '53', 3, 'common', 9340),
+            $c('93500', '외화환산손실', 'expense', 'other_expense', '53', 3, 'common', 9350),
+            $c('93600', '매출채권처분손실', 'expense', 'other_expense', '53', 3, 'common', 9360),
+            $c('93700', '단기투자자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9370),
+            $c('93800', '단기투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9380),
+            $c('93900', '재고자산감모손실', 'expense', 'other_expense', '53', 3, 'common', 9390),
+            $c('94000', '재고자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9400),
+            $c('94100', '재해손실', 'expense', 'other_expense', '53', 3, 'common', 9410),
+            $c('94200', '전기오류수정손실', 'expense', 'other_expense', '53', 3, 'common', 9420),
+            $c('94300', '투자증권손상차손', 'expense', 'other_expense', '53', 3, 'common', 9430),
+            $c('94700', '사채상환손실', 'expense', 'other_expense', '53', 3, 'common', 9470),
+            $c('95000', '투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9500),
+            $c('95100', '중소투자준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9510),
+            $c('95200', '기술개발준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9520),
+            $c('95300', '해외개척준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9530),
+            $c('95400', '지방이전준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9540),
+            $c('95500', '수출손실준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9550),
+            $c('95700', '특별상각', 'expense', 'other_expense', '53', 3, 'common', 9570),
+            // 중단사업
+            $c('99100', '사업중단직접비', 'expense', 'other_expense', '53', 3, 'common', 9910),
+            $c('99200', '중단사업자산손상차손', 'expense', 'other_expense', '53', 3, 'common', 9920),
+            $c('99300', '중단사업손상차환입', 'expense', 'other_expense', '53', 3, 'common', 9930),
+            $c('99700', '중단손익', 'expense', 'other_expense', '53', 3, 'common', 9970),
+        ];
+    }
+};

From e6f13e387068ed67e3c7b9a5c04a15724ec7c83e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 11:21:20 +0900
Subject: [PATCH 114/166] =?UTF-8?q?refactor:=20[=EC=84=B8=EA=B8=88?=
 =?UTF-8?q?=EA=B3=84=EC=82=B0=EC=84=9C/=EB=B0=94=EB=A1=9C=EB=B9=8C]=20ApiR?=
 =?UTF-8?q?esponse::handle()=20=ED=81=B4=EB=A1=9C=EC=A0=80=20=ED=8C=A8?=
 =?UTF-8?q?=ED=84=B4=EC=9C=BC=EB=A1=9C=20=ED=86=B5=EC=9D=BC?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- BarobillSettingController: show/save/testConnection 클로저 방식 전환
- TaxInvoiceController: 전체 액션(index/show/store/update/destroy/issue/bulkIssue/cancel/checkStatus/summary) 클로저 방식 전환
- 중간 변수 할당 제거, 일관된 응답 패턴 적용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/BarobillSettingController.php      | 27 ++----
 .../Api/V1/TaxInvoiceController.php           | 91 +++++++------------
 2 files changed, 40 insertions(+), 78 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/BarobillSettingController.php b/app/Http/Controllers/Api/V1/BarobillSettingController.php
index 9980397..ba16b88 100644
--- a/app/Http/Controllers/Api/V1/BarobillSettingController.php
+++ b/app/Http/Controllers/Api/V1/BarobillSettingController.php
@@ -18,12 +18,9 @@ public function __construct(
      */
     public function show()
     {
-        $setting = $this->barobillService->getSetting();
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->getSetting();
+        }, __('message.fetched'));
     }
 
     /**
@@ -31,12 +28,9 @@ public function show()
      */
     public function save(SaveBarobillSettingRequest $request)
     {
-        $setting = $this->barobillService->saveSetting($request->validated());
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.saved')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->barobillService->saveSetting($request->validated());
+        }, __('message.saved'));
     }
 
     /**
@@ -44,11 +38,8 @@ public function save(SaveBarobillSettingRequest $request)
      */
     public function testConnection()
     {
-        $result = $this->barobillService->testConnection();
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.barobill.connection_success')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->testConnection();
+        }, __('message.barobill.connection_success'));
     }
 }
diff --git a/app/Http/Controllers/Api/V1/TaxInvoiceController.php b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
index 08dcdb2..1d65ada 100644
--- a/app/Http/Controllers/Api/V1/TaxInvoiceController.php
+++ b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
@@ -28,12 +28,9 @@ public function __construct(
      */
     public function index(TaxInvoiceListRequest $request)
     {
-        $taxInvoices = $this->taxInvoiceService->list($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoices,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->list($request->validated());
+        }, __('message.fetched'));
     }
 
     /**
@@ -41,12 +38,9 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->show($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->show($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -54,13 +48,9 @@ public function show(int $id)
      */
     public function store(CreateTaxInvoiceRequest $request)
     {
-        $taxInvoice = $this->taxInvoiceService->create($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.created'),
-            status: 201
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->create($request->validated());
+        }, __('message.created'));
     }
 
     /**
@@ -68,12 +58,9 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.updated')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->update($id, $request->validated());
+        }, __('message.updated'));
     }
 
     /**
@@ -81,12 +68,11 @@ public function update(UpdateTaxInvoiceRequest $request, int $id)
      */
     public function destroy(int $id)
     {
-        $this->taxInvoiceService->delete($id);
+        return ApiResponse::handle(function () use ($id) {
+            $this->taxInvoiceService->delete($id);
 
-        return ApiResponse::handle(
-            data: null,
-            message: __('message.deleted')
-        );
+            return null;
+        }, __('message.deleted'));
     }
 
     /**
@@ -94,12 +80,9 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->issue($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.issued')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->issue($id);
+        }, __('message.tax_invoice.issued'));
     }
 
     /**
@@ -107,12 +90,9 @@ public function issue(int $id)
      */
     public function bulkIssue(BulkIssueRequest $request)
     {
-        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.tax_invoice.bulk_issued')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->bulkIssue($request->getIds());
+        }, __('message.tax_invoice.bulk_issued'));
     }
 
     /**
@@ -120,12 +100,9 @@ public function bulkIssue(BulkIssueRequest $request)
      */
     public function cancel(CancelTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.cancelled')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+        }, __('message.tax_invoice.cancelled'));
     }
 
     /**
@@ -133,12 +110,9 @@ public function cancel(CancelTaxInvoiceRequest $request, int $id)
      */
     public function checkStatus(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->checkStatus($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -146,12 +120,9 @@ public function checkStatus(int $id)
      */
     public function summary(TaxInvoiceSummaryRequest $request)
     {
-        $summary = $this->taxInvoiceService->summary($request->validated());
-
-        return ApiResponse::handle(
-            data: $summary,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->summary($request->validated());
+        }, __('message.fetched'));
     }
 
     // =========================================================================

From c62e59ad1767d1169165613838348d4113c72653 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 11:35:39 +0900
Subject: [PATCH 115/166] =?UTF-8?q?fix:=20[=EC=84=B8=EA=B8=88=EA=B3=84?=
 =?UTF-8?q?=EC=82=B0=EC=84=9C]=20=EB=A7=A4=EC=9E=85/=EB=A7=A4=EC=B6=9C=20?=
 =?UTF-8?q?=EB=B0=A9=ED=96=A5=EB=B3=84=20=EA=B3=B5=EA=B8=89=EC=9E=90=C2=B7?=
 =?UTF-8?q?=EA=B3=B5=EA=B8=89=EB=B0=9B=EB=8A=94=EC=9E=90=20=ED=95=84?=
 =?UTF-8?q?=EC=88=98=EA=B0=92=20=EC=A1=B0=EA=B1=B4=20=EB=B6=84=EB=A6=AC?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 매입(purchases): supplier 정보 필수, buyer 선택
- 매출(sales): buyer 정보 필수, supplier 선택
- required → required_if:direction 조건부 검증으로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Requests/TaxInvoice/CreateTaxInvoiceRequest.php  | 12 ++++++------
 1 file changed, 6 insertions(+), 6 deletions(-)

diff --git a/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php b/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
index d65e989..b776870 100644
--- a/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
+++ b/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
@@ -20,18 +20,18 @@ public function rules(): array
             'issue_type' => ['required', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
             'direction' => ['required', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
 
-            // 공급자 정보
-            'supplier_corp_num' => ['required', 'string', 'max:20'],
-            'supplier_corp_name' => ['required', 'string', 'max:100'],
+            // 공급자 정보 (매입 시 필수, 매출 시 선택)
+            'supplier_corp_num' => ['required_if:direction,purchases', 'nullable', 'string', 'max:20'],
+            'supplier_corp_name' => ['required_if:direction,purchases', 'nullable', 'string', 'max:100'],
             'supplier_ceo_name' => ['nullable', 'string', 'max:50'],
             'supplier_addr' => ['nullable', 'string', 'max:200'],
             'supplier_biz_type' => ['nullable', 'string', 'max:100'],
             'supplier_biz_class' => ['nullable', 'string', 'max:100'],
             'supplier_contact_id' => ['nullable', 'string', 'email', 'max:100'],
 
-            // 공급받는자 정보
-            'buyer_corp_num' => ['required', 'string', 'max:20'],
-            'buyer_corp_name' => ['required', 'string', 'max:100'],
+            // 공급받는자 정보 (매출 시 필수, 매입 시 선택)
+            'buyer_corp_num' => ['required_if:direction,sales', 'nullable', 'string', 'max:20'],
+            'buyer_corp_name' => ['required_if:direction,sales', 'nullable', 'string', 'max:100'],
             'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
             'buyer_addr' => ['nullable', 'string', 'max:200'],
             'buyer_biz_type' => ['nullable', 'string', 'max:100'],

From 1861f4daf200b5b041dd8a213e18dc2a83ec245c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 12:40:08 +0900
Subject: [PATCH 116/166] =?UTF-8?q?fix:=20[=EC=84=B8=EA=B8=88=EA=B3=84?=
 =?UTF-8?q?=EC=82=B0=EC=84=9C]=20NOT=20NULL=20=EC=BB=AC=EB=9F=BC=20null=20?=
 =?UTF-8?q?=EB=B0=A9=EC=96=B4=20=EC=B2=98=EB=A6=AC?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- supplier/buyer corp_num, corp_name null→빈문자열 보정
- Laravel ConvertEmptyStringsToNull 미들웨어로 인한 DB 에러 방지

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/TaxInvoiceService.php | 6 ++++++
 1 file changed, 6 insertions(+)

diff --git a/app/Services/TaxInvoiceService.php b/app/Services/TaxInvoiceService.php
index 19cd6c8..58718ac 100644
--- a/app/Services/TaxInvoiceService.php
+++ b/app/Services/TaxInvoiceService.php
@@ -112,6 +112,12 @@ public function create(array $data): TaxInvoice
         // 합계금액 계산
         $data['total_amount'] = ($data['supply_amount'] ?? 0) + ($data['tax_amount'] ?? 0);
 
+        // NOT NULL 컬럼: Laravel ConvertEmptyStringsToNull 미들웨어가 ''→null 변환하므로 보정
+        $data['supplier_corp_num'] = $data['supplier_corp_num'] ?? '';
+        $data['supplier_corp_name'] = $data['supplier_corp_name'] ?? '';
+        $data['buyer_corp_num'] = $data['buyer_corp_num'] ?? '';
+        $data['buyer_corp_name'] = $data['buyer_corp_name'] ?? '';
+
         $taxInvoice = TaxInvoice::create(array_merge($data, [
             'tenant_id' => $tenantId,
             'status' => TaxInvoice::STATUS_DRAFT,

From 60c4256bd0453050b12b7233f65539de25634135 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 13:20:30 +0900
Subject: [PATCH 117/166] =?UTF-8?q?feat:=20[=EB=B3=B5=EB=A6=AC=ED=9B=84?=
 =?UTF-8?q?=EC=83=9D]=20=EC=83=81=EC=84=B8=20=EC=A1=B0=ED=9A=8C=20?=
 =?UTF-8?q?=EC=BB=A4=EC=8A=A4=ED=85=80=20=EB=82=A0=EC=A7=9C=20=EB=B2=94?=
 =?UTF-8?q?=EC=9C=84=20=ED=95=84=ED=84=B0=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- start_date, end_date 쿼리 파라미터 추가
- 커스텀 날짜 범위 지정 시 해당 범위로 일별 사용 내역 조회
- 미지정 시 기존 분기 기준 유지

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Http/Controllers/Api/V1/WelfareController.php |  8 ++++++--
 app/Services/WelfareService.php                   | 10 +++++++---
 2 files changed, 13 insertions(+), 5 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/WelfareController.php b/app/Http/Controllers/Api/V1/WelfareController.php
index 64795f4..055bfcd 100644
--- a/app/Http/Controllers/Api/V1/WelfareController.php
+++ b/app/Http/Controllers/Api/V1/WelfareController.php
@@ -61,14 +61,18 @@ public function detail(Request $request): JsonResponse
             : 0.05;
         $year = $request->query('year') ? (int) $request->query('year') : null;
         $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
 
-        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter) {
+        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter, $startDate, $endDate) {
             return $this->welfareService->getDetail(
                 $calculationType,
                 $fixedAmountPerMonth,
                 $ratio,
                 $year,
-                $quarter
+                $quarter,
+                $startDate,
+                $endDate
             );
         }, __('message.fetched'));
     }
diff --git a/app/Services/WelfareService.php b/app/Services/WelfareService.php
index 6231f9f..683ba0d 100644
--- a/app/Services/WelfareService.php
+++ b/app/Services/WelfareService.php
@@ -498,7 +498,9 @@ public function getDetail(
         ?int $fixedAmountPerMonth = 200000,
         ?float $ratio = 0.05,
         ?int $year = null,
-        ?int $quarter = null
+        ?int $quarter = null,
+        ?string $startDate = null,
+        ?string $endDate = null
     ): array {
         $tenantId = $this->tenantId();
         $now = Carbon::now();
@@ -562,8 +564,10 @@ public function getDetail(
         // 3. 항목별 분포
         $categoryDistribution = $this->getCategoryDistribution($tenantId, $annualStartDate, $annualEndDate);
 
-        // 4. 일별 사용 내역
-        $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate);
+        // 4. 일별 사용 내역 (커스텀 날짜 범위가 있으면 해당 범위, 없으면 분기 기준)
+        $txStartDate = $startDate ?? $quarterStartDate;
+        $txEndDate = $endDate ?? $quarterEndDate;
+        $transactions = $this->getTransactions($tenantId, $txStartDate, $txEndDate);
 
         // 5. 계산 정보
         $calculation = [

From 56c60ec3dfd8c23d8b1b7c51811d7980374aeb0d Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 16:32:58 +0900
Subject: [PATCH 118/166] =?UTF-8?q?feat:=20[=ED=98=84=ED=99=A9=ED=8C=90/?=
 =?UTF-8?q?=EC=95=85=EC=84=B1=EC=B1=84=EA=B6=8C]=20=EC=B9=B4=EB=93=9C?=
 =?UTF-8?q?=EB=B3=84=20sub=5Flabel(=EB=8C=80=ED=91=9C=20=EA=B1=B0=EB=9E=98?=
 =?UTF-8?q?=EC=B2=98=EB=AA=85=20+=20=EA=B1=B4=EC=88=98)=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- BadDebtService: summary에 카드별(전체/추심중/법적조치/회수완료) sub_labels 추가
- StatusBoardService: 악성채권·신규거래처·결재 카드에 sub_label 추가
  - 악성채권: 최다 금액 거래처명
  - 신규거래처: 최근 등록 업체명
  - 결재: 최근 결재 제목

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/BadDebtService.php     | 50 ++++++++++++++++++++
 app/Services/StatusBoardService.php | 73 ++++++++++++++++++++++++-----
 2 files changed, 111 insertions(+), 12 deletions(-)

diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index 9b04565..063155c 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -110,6 +110,9 @@ public function summary(array $params = []): array
             ->distinct('client_id')
             ->count('client_id');
 
+        // per-card sub_label: 각 상태별 최다 금액 거래처명 + 건수
+        $subLabels = $this->buildPerCardSubLabels($query);
+
         return [
             'total_amount' => (float) $totalAmount,
             'collecting_amount' => (float) $collectingAmount,
@@ -117,9 +120,56 @@ public function summary(array $params = []): array
             'recovered_amount' => (float) $recoveredAmount,
             'bad_debt_amount' => (float) $badDebtAmount,
             'client_count' => $clientCount,
+            'sub_labels' => $subLabels,
         ];
     }
 
+    /**
+     * 카드별 sub_label 생성 (최다 금액 거래처명 + 건수)
+     */
+    private function buildPerCardSubLabels($baseQuery): array
+    {
+        $result = [];
+        $statusScopes = [
+            'dc1' => null,           // 전체 (누적)
+            'dc2' => 'collecting',   // 추심중
+            'dc3' => 'legalAction',  // 법적조치
+            'dc4' => 'recovered',    // 회수완료
+        ];
+
+        foreach ($statusScopes as $cardId => $scope) {
+            $q = clone $baseQuery;
+            if ($scope) {
+                $q = $q->$scope();
+            }
+
+            $clientCount = (clone $q)->distinct('client_id')->count('client_id');
+
+            if ($clientCount <= 0) {
+                $result[$cardId] = null;
+
+                continue;
+            }
+
+            $topClient = (clone $q)
+                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
+                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
+                ->groupBy('clients.id', 'clients.name')
+                ->orderByDesc('total_amount')
+                ->first();
+
+            if ($topClient) {
+                $result[$cardId] = $clientCount > 1
+                    ? $topClient->name.' 외 '.($clientCount - 1).'건'
+                    : $topClient->name;
+            } else {
+                $result[$cardId] = null;
+            }
+        }
+
+        return $result;
+    }
+
     /**
      * 악성채권 상세 조회
      */
diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index b38dca5..4a26290 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -67,16 +67,35 @@ private function getOrdersStatus(int $tenantId, Carbon $today): array
      */
     private function getBadDebtStatus(int $tenantId): array
     {
-        $count = BadDebt::query()
+        $query = BadDebt::query()
             ->where('tenant_id', $tenantId)
-            ->where('status', BadDebt::STATUS_COLLECTING) // 추심 진행 중
-            ->where('is_active', true) // 활성 채권만 (목록 페이지와 일치)
-            ->count();
+            ->where('status', BadDebt::STATUS_COLLECTING)
+            ->where('is_active', true);
+
+        $count = (clone $query)->count();
+
+        // 최다 금액 거래처명 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $topClient = (clone $query)
+                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
+                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
+                ->groupBy('clients.id', 'clients.name')
+                ->orderByDesc('total_amount')
+                ->first();
+
+            if ($topClient) {
+                $subLabel = $count > 1
+                    ? $topClient->name.' 외 '.($count - 1).'건'
+                    : $topClient->name;
+            }
+        }
 
         return [
             'id' => 'bad_debts',
             'label' => __('message.status_board.bad_debts'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/accounting/bad-debt-collection',
             'isHighlighted' => false,
         ];
@@ -152,15 +171,31 @@ private function getTaxDeadlineStatus(int $tenantId, Carbon $today): array
      */
     private function getNewClientStatus(int $tenantId, Carbon $today): array
     {
-        $count = Client::query()
+        $query = Client::query()
             ->where('tenant_id', $tenantId)
-            ->where('created_at', '>=', $today->copy()->subDays(7))
-            ->count();
+            ->where('created_at', '>=', $today->copy()->subDays(7));
+
+        $count = (clone $query)->count();
+
+        // 가장 최근 등록 업체명 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $latestClient = (clone $query)
+                ->orderByDesc('created_at')
+                ->first();
+
+            if ($latestClient) {
+                $subLabel = $count > 1
+                    ? $latestClient->name.' 외 '.($count - 1).'건'
+                    : $latestClient->name;
+            }
+        }
 
         return [
             'id' => 'new_clients',
             'label' => __('message.status_board.new_clients'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/accounting/vendors',
             'isHighlighted' => false,
         ];
@@ -211,19 +246,33 @@ private function getPurchaseStatus(int $tenantId): array
      */
     private function getApprovalStatus(int $tenantId, int $userId): array
     {
-        $count = ApprovalStep::query()
-            ->whereHas('approval', function ($query) use ($tenantId) {
-                $query->where('tenant_id', $tenantId)
+        $query = ApprovalStep::query()
+            ->whereHas('approval', function ($q) use ($tenantId) {
+                $q->where('tenant_id', $tenantId)
                     ->where('status', 'pending');
             })
             ->where('approver_id', $userId)
-            ->where('status', 'pending')
-            ->count();
+            ->where('status', 'pending');
+
+        $count = (clone $query)->count();
+
+        // 최근 결재 유형 조회
+        $subLabel = null;
+        if ($count > 0) {
+            $latestStep = (clone $query)->with('approval')->latest()->first();
+            if ($latestStep && $latestStep->approval) {
+                $typeLabel = $latestStep->approval->title ?? '결재';
+                $subLabel = $count > 1
+                    ? $typeLabel.' 외 '.($count - 1).'건'
+                    : $typeLabel;
+            }
+        }
 
         return [
             'id' => 'approvals',
             'label' => __('message.status_board.approvals'),
             'count' => $count,
+            'sub_label' => $subLabel,
             'path' => '/approval/inbox',
             'isHighlighted' => $count > 0,
         ];

From 3929c5fd1e34a0dad0f6b556e30f8b3fae72a7a9 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 16:38:17 +0900
Subject: [PATCH 119/166] =?UTF-8?q?fix:=20[=EC=95=85=EC=84=B1=EC=B1=84?=
 =?UTF-8?q?=EA=B6=8C]=20tenant=5Fid=20=EC=BB=AC=EB=9F=BC=20ambiguous=20?=
 =?UTF-8?q?=EC=97=90=EB=9F=AC=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- JOIN 쿼리에서 bad_debts.tenant_id로 테이블 명시
- BadDebtService, StatusBoardService 동일 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/BadDebtService.php     | 2 +-
 app/Services/StatusBoardService.php | 2 +-
 2 files changed, 2 insertions(+), 2 deletions(-)

diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index 063155c..abf2724 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -86,7 +86,7 @@ public function summary(array $params = []): array
 
         // is_active=true인 악성채권만 통계
         $query = BadDebt::query()
-            ->where('tenant_id', $tenantId)
+            ->where('bad_debts.tenant_id', $tenantId)
             ->where('is_active', true);
 
         // 거래처 필터
diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index 4a26290..837d109 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -68,7 +68,7 @@ private function getOrdersStatus(int $tenantId, Carbon $today): array
     private function getBadDebtStatus(int $tenantId): array
     {
         $query = BadDebt::query()
-            ->where('tenant_id', $tenantId)
+            ->where('bad_debts.tenant_id', $tenantId)
             ->where('status', BadDebt::STATUS_COLLECTING)
             ->where('is_active', true);
 

From ca259ccb1800b879737cabbc73cda72f73bbb1ec Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 16:43:12 +0900
Subject: [PATCH 120/166] =?UTF-8?q?fix:=20[=EC=95=85=EC=84=B1=EC=B1=84?=
 =?UTF-8?q?=EA=B6=8C]=20JOIN=20=EC=BF=BC=EB=A6=AC=20=EB=82=98=EB=A8=B8?=
 =?UTF-8?q?=EC=A7=80=20=EC=BB=AC=EB=9F=BC=20=ED=85=8C=EC=9D=B4=EB=B8=94=20?=
 =?UTF-8?q?prefix=20=EB=B3=B4=EC=99=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- is_active, status 컬럼에도 bad_debts. prefix 추가
- BadDebtService, StatusBoardService 동일 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/BadDebtService.php     | 2 +-
 app/Services/StatusBoardService.php | 4 ++--
 2 files changed, 3 insertions(+), 3 deletions(-)

diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index abf2724..b4383e0 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -87,7 +87,7 @@ public function summary(array $params = []): array
         // is_active=true인 악성채권만 통계
         $query = BadDebt::query()
             ->where('bad_debts.tenant_id', $tenantId)
-            ->where('is_active', true);
+            ->where('bad_debts.is_active', true);
 
         // 거래처 필터
         if (! empty($params['client_id'])) {
diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index 837d109..48d3875 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -69,8 +69,8 @@ private function getBadDebtStatus(int $tenantId): array
     {
         $query = BadDebt::query()
             ->where('bad_debts.tenant_id', $tenantId)
-            ->where('status', BadDebt::STATUS_COLLECTING)
-            ->where('is_active', true);
+            ->where('bad_debts.status', BadDebt::STATUS_COLLECTING)
+            ->where('bad_debts.is_active', true);
 
         $count = (clone $query)->count();
 

From ee9f4d0b8f932d747786ec9b8a3c175d4d46a730 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Mon, 9 Mar 2026 19:00:40 +0900
Subject: [PATCH 121/166] =?UTF-8?q?fix:=20[=ED=98=84=ED=99=A9=ED=8C=90]=20?=
 =?UTF-8?q?=EA=B2=B0=EC=9E=AC=20=EC=B9=B4=EB=93=9C=20=EC=A1=B0=ED=9A=8C?=
 =?UTF-8?q?=EC=97=90=20approvalOnly=20=EC=8A=A4=EC=BD=94=ED=94=84=20?=
 =?UTF-8?q?=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ApprovalStep 쿼리에 approvalOnly() 스코프 적용
- 결재 유형만 필터링되도록 보정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/StatusBoardService.php | 3 ++-
 1 file changed, 2 insertions(+), 1 deletion(-)

diff --git a/app/Services/StatusBoardService.php b/app/Services/StatusBoardService.php
index 48d3875..1d3545f 100644
--- a/app/Services/StatusBoardService.php
+++ b/app/Services/StatusBoardService.php
@@ -252,7 +252,8 @@ private function getApprovalStatus(int $tenantId, int $userId): array
                     ->where('status', 'pending');
             })
             ->where('approver_id', $userId)
-            ->where('status', 'pending');
+            ->where('status', 'pending')
+            ->approvalOnly();
 
         $count = (clone $query)->count();
 

From 3fc5f511bc08bf26c933c9affad983efaab98ccf Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Mon, 9 Mar 2026 17:43:15 +0900
Subject: [PATCH 122/166] =?UTF-8?q?feat:=20[quality]=20=EA=B2=80=EC=82=AC?=
 =?UTF-8?q?=20=EC=83=81=ED=83=9C=20=EC=9E=90=EB=8F=99=20=EC=9E=AC=EA=B3=84?=
 =?UTF-8?q?=EC=82=B0=20+=20=EC=88=98=EC=A3=BC=EC=B2=98=20=EC=84=A0?=
 =?UTF-8?q?=ED=83=9D=20=EC=97=B0=EB=8F=99?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 개소별 inspection_status를 검사 데이터 내용 기반으로 자동 판정
  (15개 판정필드 + 사진 유무 → pending/in_progress/completed)
- 문서 status를 개소 상태 집계로 자동 재계산
- inspectLocation, updateLocations 모두 적용
- QualityDocumentLocation에 STATUS_IN_PROGRESS 상수 추가
- transformToFrontend에 client_id 매핑 추가
---
 .../Qualitys/QualityDocumentLocation.php      |  2 +
 app/Services/QualityDocumentService.php       | 96 +++++++++++++++++--
 2 files changed, 92 insertions(+), 6 deletions(-)

diff --git a/app/Models/Qualitys/QualityDocumentLocation.php b/app/Models/Qualitys/QualityDocumentLocation.php
index 311ed9d..fd362bc 100644
--- a/app/Models/Qualitys/QualityDocumentLocation.php
+++ b/app/Models/Qualitys/QualityDocumentLocation.php
@@ -12,6 +12,8 @@ class QualityDocumentLocation extends Model
 
     const STATUS_PENDING = 'pending';
 
+    const STATUS_IN_PROGRESS = 'in_progress';
+
     const STATUS_COMPLETED = 'completed';
 
     protected $fillable = [
diff --git a/app/Services/QualityDocumentService.php b/app/Services/QualityDocumentService.php
index e3142cd..2391b2f 100644
--- a/app/Services/QualityDocumentService.php
+++ b/app/Services/QualityDocumentService.php
@@ -257,6 +257,9 @@ public function update(int $id, array $data)
                 $this->updateLocations($doc->id, $locations);
             }
 
+            // 개소 상태 기반 문서 상태 재계산
+            $this->recalculateDocumentStatus($doc);
+
             $this->auditLogger->log(
                 $doc->tenant_id,
                 self::AUDIT_TARGET,
@@ -476,9 +479,87 @@ private function updateLocations(int $docId, array $locations): void
             if (! empty($updateData)) {
                 $location->update($updateData);
             }
+
+            // 검사 데이터 내용 기반 inspection_status 재계산
+            $location->refresh();
+            $newStatus = $this->determineLocationStatus($location->inspection_data);
+
+            if ($location->inspection_status !== $newStatus) {
+                $location->update(['inspection_status' => $newStatus]);
+            }
         }
     }
 
+    /**
+     * 개소 상태 기반 문서 상태 재계산
+     */
+    private function recalculateDocumentStatus(QualityDocument $doc): void
+    {
+        $doc->load('locations');
+        $total = $doc->locations->count();
+
+        if ($total === 0) {
+            $doc->update(['status' => QualityDocument::STATUS_RECEIVED]);
+
+            return;
+        }
+
+        $completedCount = $doc->locations
+            ->where('inspection_status', QualityDocumentLocation::STATUS_COMPLETED)
+            ->count();
+        $inProgressCount = $doc->locations
+            ->where('inspection_status', QualityDocumentLocation::STATUS_IN_PROGRESS)
+            ->count();
+
+        if ($completedCount === $total) {
+            $doc->update(['status' => QualityDocument::STATUS_COMPLETED]);
+        } elseif ($completedCount > 0 || $inProgressCount > 0) {
+            $doc->update(['status' => QualityDocument::STATUS_IN_PROGRESS]);
+        } else {
+            $doc->update(['status' => QualityDocument::STATUS_RECEIVED]);
+        }
+    }
+
+    /**
+     * 검사 데이터 내용 기반 개소 상태 판정
+     *
+     * - 데이터 없음 or 검사항목 0개+사진 없음 → pending
+     * - 검사항목 일부 or 사진 없음 → in_progress
+     * - 15개 검사항목 전부 + 사진 있음 → completed
+     */
+    private function determineLocationStatus(?array $inspectionData): string
+    {
+        if (empty($inspectionData)) {
+            return QualityDocumentLocation::STATUS_PENDING;
+        }
+
+        $judgmentFields = [
+            'appearanceProcessing', 'appearanceSewing', 'appearanceAssembly',
+            'appearanceSmokeBarrier', 'appearanceBottomFinish', 'motor', 'material',
+            'lengthJudgment', 'heightJudgment', 'guideRailGap', 'bottomFinishGap',
+            'fireResistanceTest', 'smokeLeakageTest', 'openCloseTest', 'impactTest',
+        ];
+
+        $inspected = 0;
+        foreach ($judgmentFields as $field) {
+            if (isset($inspectionData[$field]) && $inspectionData[$field] !== null && $inspectionData[$field] !== '') {
+                $inspected++;
+            }
+        }
+
+        $hasPhotos = ! empty($inspectionData['productImages']) && is_array($inspectionData['productImages']) && count($inspectionData['productImages']) > 0;
+
+        if ($inspected === 0 && ! $hasPhotos) {
+            return QualityDocumentLocation::STATUS_PENDING;
+        }
+
+        if ($inspected < count($judgmentFields) || ! $hasPhotos) {
+            return QualityDocumentLocation::STATUS_IN_PROGRESS;
+        }
+
+        return QualityDocumentLocation::STATUS_COMPLETED;
+    }
+
     /**
      * 수주 동기화 (update 시 사용)
      */
@@ -668,6 +749,7 @@ private function transformToFrontend(QualityDocument $doc, bool $detail = false)
             'id' => $doc->id,
             'quality_doc_number' => $doc->quality_doc_number,
             'site_name' => $doc->site_name,
+            'client_id' => $doc->client_id,
             'client' => $doc->client?->name ?? '',
             'location_count' => $doc->locations?->count() ?? 0,
             'required_info' => $this->calculateRequiredInfo($doc),
@@ -784,9 +866,6 @@ public function inspectLocation(int $docId, int $locId, array $data)
             if (isset($data['change_reason'])) {
                 $updateData['change_reason'] = $data['change_reason'];
             }
-            if (isset($data['inspection_status'])) {
-                $updateData['inspection_status'] = $data['inspection_status'];
-            }
             if (array_key_exists('inspection_data', $data)) {
                 $updateData['inspection_data'] = $data['inspection_data'];
             }
@@ -795,11 +874,16 @@ public function inspectLocation(int $docId, int $locId, array $data)
                 $location->update($updateData);
             }
 
-            // 상태를 진행중으로 변경 (접수 상태일 때)
-            if ($doc->isReceived()) {
-                $doc->update(['status' => QualityDocument::STATUS_IN_PROGRESS]);
+            // 검사 데이터 기반 개소 상태 자동 판정
+            $location->refresh();
+            $newLocStatus = $this->determineLocationStatus($location->inspection_data);
+            if ($location->inspection_status !== $newLocStatus) {
+                $location->update(['inspection_status' => $newLocStatus]);
             }
 
+            // 문서 상태 재계산
+            $this->recalculateDocumentStatus($doc);
+
             return $location->fresh()->toArray();
         });
     }

From 45a207d4a8201aa839681f0736b130c453c340db Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Mon, 9 Mar 2026 21:06:10 +0900
Subject: [PATCH 123/166] =?UTF-8?q?feat:=20[=EA=B2=B0=EC=9E=AC]=20?=
 =?UTF-8?q?=ED=85=8C=EB=84=8C=ED=8A=B8=20=EB=B6=80=ED=8A=B8=EC=8A=A4?=
 =?UTF-8?q?=ED=8A=B8=EB=9E=A9=EC=97=90=20=EA=B8=B0=EB=B3=B8=20=EA=B2=B0?=
 =?UTF-8?q?=EC=9E=AC=20=EC=96=91=EC=8B=9D=20=EC=9E=90=EB=8F=99=20=EC=8B=9C?=
 =?UTF-8?q?=EB=94=A9=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ApprovalFormsStep 신규 생성 (proposal, expenseReport, expenseEstimate, attendance_request, reason_report)
- RecipeRegistry STANDARD 레시피에 등록
- 테넌트 생성 시 TenantObserver → TenantBootstrapper로 자동 실행
- 기존 테넌트는 php artisan tenants:bootstrap --all로 적용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../TenantBootstrap/RecipeRegistry.php        |   2 +
 .../Steps/ApprovalFormsStep.php               | 105 ++++++++++++++++++
 2 files changed, 107 insertions(+)
 create mode 100644 app/Services/TenantBootstrap/Steps/ApprovalFormsStep.php

diff --git a/app/Services/TenantBootstrap/RecipeRegistry.php b/app/Services/TenantBootstrap/RecipeRegistry.php
index 9ca16eb..cef7992 100644
--- a/app/Services/TenantBootstrap/RecipeRegistry.php
+++ b/app/Services/TenantBootstrap/RecipeRegistry.php
@@ -2,6 +2,7 @@
 
 namespace App\Services\TenantBootstrap;
 
+use App\Services\TenantBootstrap\Steps\ApprovalFormsStep;
 use App\Services\TenantBootstrap\Steps\CapabilityProfilesStep;
 use App\Services\TenantBootstrap\Steps\CategoriesStep;
 use App\Services\TenantBootstrap\Steps\MenusStep;
@@ -24,6 +25,7 @@ public function steps(string $recipe = 'STANDARD'): array
                 new CategoriesStep,
                 // new MenusStep,  // Disabled: Use MenuBootstrapService in RegisterService instead
                 new SettingsStep,
+                new ApprovalFormsStep,
             ],
         };
     }
diff --git a/app/Services/TenantBootstrap/Steps/ApprovalFormsStep.php b/app/Services/TenantBootstrap/Steps/ApprovalFormsStep.php
new file mode 100644
index 0000000..5127e8e
--- /dev/null
+++ b/app/Services/TenantBootstrap/Steps/ApprovalFormsStep.php
@@ -0,0 +1,105 @@
+<?php
+
+namespace App\Services\TenantBootstrap\Steps;
+
+use App\Services\TenantBootstrap\Contracts\TenantBootstrapStep;
+use Illuminate\Support\Facades\DB;
+
+class ApprovalFormsStep implements TenantBootstrapStep
+{
+    public function key(): string
+    {
+        return 'approval_forms_seed';
+    }
+
+    public function run(int $tenantId): void
+    {
+        if (! DB::getSchemaBuilder()->hasTable('approval_forms')) {
+            return;
+        }
+
+        $now = now();
+        $forms = [
+            [
+                'name' => '품의서',
+                'code' => 'proposal',
+                'category' => '일반',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'title', 'type' => 'text', 'label' => '제목', 'required' => true],
+                        ['name' => 'vendor', 'type' => 'text', 'label' => '거래처', 'required' => false],
+                        ['name' => 'description', 'type' => 'textarea', 'label' => '내용', 'required' => true],
+                        ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
+                        ['name' => 'estimatedCost', 'type' => 'number', 'label' => '예상비용', 'required' => false],
+                    ],
+                ]),
+            ],
+            [
+                'name' => '지출결의서',
+                'code' => 'expenseReport',
+                'category' => '경비',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'requestDate', 'type' => 'date', 'label' => '신청일', 'required' => true],
+                        ['name' => 'paymentDate', 'type' => 'date', 'label' => '지급일', 'required' => true],
+                        ['name' => 'items', 'type' => 'array', 'label' => '지출항목', 'required' => true],
+                        ['name' => 'totalAmount', 'type' => 'number', 'label' => '총액', 'required' => true],
+                    ],
+                ]),
+            ],
+            [
+                'name' => '비용견적서',
+                'code' => 'expenseEstimate',
+                'category' => '경비',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'items', 'type' => 'array', 'label' => '비용항목', 'required' => true],
+                        ['name' => 'totalExpense', 'type' => 'number', 'label' => '총지출', 'required' => true],
+                        ['name' => 'accountBalance', 'type' => 'number', 'label' => '계좌잔액', 'required' => true],
+                    ],
+                ]),
+            ],
+            [
+                'name' => '근태신청',
+                'code' => 'attendance_request',
+                'category' => '일반',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'user_name', 'type' => 'text', 'label' => '신청자', 'required' => true],
+                        ['name' => 'request_type', 'type' => 'select', 'label' => '신청유형', 'required' => true],
+                        ['name' => 'period', 'type' => 'daterange', 'label' => '기간', 'required' => true],
+                        ['name' => 'days', 'type' => 'number', 'label' => '일수', 'required' => true],
+                        ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
+                    ],
+                ]),
+            ],
+            [
+                'name' => '사유서',
+                'code' => 'reason_report',
+                'category' => '일반',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'user_name', 'type' => 'text', 'label' => '작성자', 'required' => true],
+                        ['name' => 'report_type', 'type' => 'select', 'label' => '사유유형', 'required' => true],
+                        ['name' => 'target_date', 'type' => 'date', 'label' => '대상일', 'required' => true],
+                        ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
+                    ],
+                ]),
+            ],
+        ];
+
+        foreach ($forms as $form) {
+            DB::table('approval_forms')->updateOrInsert(
+                ['tenant_id' => $tenantId, 'code' => $form['code']],
+                [
+                    'name' => $form['name'],
+                    'category' => $form['category'],
+                    'template' => $form['template'],
+                    'is_active' => true,
+                    'updated_at' => $now,
+                    'created_at' => $now,
+                ]
+            );
+        }
+    }
+}

From 74e3c21ee07420923a681f5ccbb1e40132f06db8 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Mon, 9 Mar 2026 23:13:31 +0900
Subject: [PATCH 124/166] =?UTF-8?q?feat:=20[database]=20codebridge=20?=
 =?UTF-8?q?=EC=9D=B4=EA=B4=80=20=EC=99=84=EB=A3=8C=20=ED=85=8C=EC=9D=B4?=
 =?UTF-8?q?=EB=B8=94=2058=EA=B0=9C=20=EC=82=AD=EC=A0=9C=20=EB=A7=88?=
 =?UTF-8?q?=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- sam DB에서 codebridge DB로 이관된 58개 테이블 DROP
- FK 체크 비활성화 후 일괄 삭제
- 복원: ~/backups/sam_codebridge_tables_20260309.sql
---
 ...230000_drop_codebridge_tables_from_sam.php | 108 ++++++++++++++++++
 1 file changed, 108 insertions(+)
 create mode 100644 database/migrations/2026_03_09_230000_drop_codebridge_tables_from_sam.php

diff --git a/database/migrations/2026_03_09_230000_drop_codebridge_tables_from_sam.php b/database/migrations/2026_03_09_230000_drop_codebridge_tables_from_sam.php
new file mode 100644
index 0000000..54e4612
--- /dev/null
+++ b/database/migrations/2026_03_09_230000_drop_codebridge_tables_from_sam.php
@@ -0,0 +1,108 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * codebridge DB로 이관 완료된 58개 테이블을 sam DB에서 삭제
+     *
+     * 복원: ~/backups/sam_codebridge_tables_20260309.sql
+     */
+    private array $tables = [
+        // Admin (9)
+        'admin_api_flows',
+        'admin_api_flow_runs',
+        'admin_pm_daily_logs',
+        'admin_pm_daily_log_entries',
+        'admin_pm_issues',
+        'admin_pm_projects',
+        'admin_pm_tasks',
+        'admin_roadmap_milestones',
+        'admin_roadmap_plans',
+
+        // DevTools (5)
+        'admin_api_bookmarks',
+        'admin_api_deprecations',
+        'admin_api_environments',
+        'admin_api_histories',
+        'admin_api_templates',
+
+        // Sales (17)
+        'sales_partners',
+        'sales_managers',
+        'sales_manager_documents',
+        'sales_commissions',
+        'sales_commission_details',
+        'sales_consultations',
+        'sales_contract_products',
+        'sales_products',
+        'sales_product_categories',
+        'sales_prospects',
+        'sales_prospect_consultations',
+        'sales_prospect_products',
+        'sales_prospect_scenarios',
+        'sales_records',
+        'sales_scenario_checklists',
+        'sales_tenant_managements',
+        'tenant_prospects',
+
+        // Finance (9)
+        'condolence_expenses',
+        'consulting_fees',
+        'corporate_cards',
+        'corporate_card_prepayments',
+        'customer_settlements',
+        'daily_fund_memos',
+        'daily_fund_transactions',
+        'incomes',
+        'vat_records',
+
+        // ESign (2)
+        'esign_field_templates',
+        'esign_field_template_items',
+
+        // Equipment (6)
+        'equipments',
+        'equipment_process',
+        'equipment_inspections',
+        'equipment_inspection_details',
+        'equipment_inspection_templates',
+        'equipment_repairs',
+
+        // HR (1)
+        'business_income_payments',
+
+        // System (1)
+        'ai_configs',
+
+        // 기타 (8)
+        'biz_cert',
+        'cm_songs',
+        'construction_site_photos',
+        'construction_site_photo_rows',
+        'admin_meeting_logs',
+        'meeting_minutes',
+        'meeting_minute_segments',
+        'interview_knowledge',
+    ];
+
+    public function up(): void
+    {
+        DB::statement('SET FOREIGN_KEY_CHECKS = 0');
+
+        foreach ($this->tables as $table) {
+            Schema::dropIfExists($table);
+        }
+
+        DB::statement('SET FOREIGN_KEY_CHECKS = 1');
+    }
+
+    public function down(): void
+    {
+        // 복원은 백업 파일로 수행
+        // mysql -u codebridge -p sam < ~/backups/sam_codebridge_tables_20260309.sql
+    }
+};

From d8f2361c88ff1d17562683fafb96a42865f96e67 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Tue, 10 Mar 2026 01:20:32 +0900
Subject: [PATCH 125/166] =?UTF-8?q?feat:=20[payroll]=20payrolls=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=EC=97=90=20options=20JSON=20?=
 =?UTF-8?q?=EC=BB=AC=EB=9F=BC=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 이메일 발송 이력 등 확장 속성 저장용
---
 ...0_010000_add_options_to_payrolls_table.php | 22 +++++++++++++++++++
 1 file changed, 22 insertions(+)
 create mode 100644 database/migrations/2026_03_10_010000_add_options_to_payrolls_table.php

diff --git a/database/migrations/2026_03_10_010000_add_options_to_payrolls_table.php b/database/migrations/2026_03_10_010000_add_options_to_payrolls_table.php
new file mode 100644
index 0000000..3a364c1
--- /dev/null
+++ b/database/migrations/2026_03_10_010000_add_options_to_payrolls_table.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('payrolls', function (Blueprint $table) {
+            $table->json('options')->nullable()->after('note');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('payrolls', function (Blueprint $table) {
+            $table->dropColumn('options');
+        });
+    }
+};

From 6f0ad1cf2dcce9cf46e620121da1c1f7aadf6a9e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 10 Mar 2026 10:59:19 +0900
Subject: [PATCH 126/166] =?UTF-8?q?feat:=20[=EC=BA=98=EB=A6=B0=EB=8D=94]?=
 =?UTF-8?q?=20=EC=96=B4=EC=9D=8C=20=EB=A7=8C=EA=B8=B0=EC=9D=BC=20=EC=9D=BC?=
 =?UTF-8?q?=EC=A0=95=20=EC=97=B0=EB=8F=99=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- Bill 모델 기반 만기일 일정 조회 (getBillSchedules)
- type 필터에 'bill' 추가, null(전체)일 때도 포함
- 완료/부도 상태 제외, 만기일 기준 정렬
- 표시 형식: [만기] 거래처명 금액원

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/CalendarService.php | 53 +++++++++++++++++++++++++++++++-
 1 file changed, 52 insertions(+), 1 deletion(-)

diff --git a/app/Services/CalendarService.php b/app/Services/CalendarService.php
index bdd87ae..9d44415 100644
--- a/app/Services/CalendarService.php
+++ b/app/Services/CalendarService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Construction\Contract;
 use App\Models\Production\WorkOrder;
+use App\Models\Tenants\Bill;
 use App\Models\Tenants\Leave;
 use App\Models\Tenants\Schedule;
 use Illuminate\Support\Collection;
@@ -16,6 +17,7 @@
  * - 계약(Contract): 시공 일정
  * - 휴가(Leave): 직원 휴가 일정
  * - 일정(Schedule): 본사 공통 일정 + 테넌트 일정 (세금 신고, 공휴일 등)
+ * - 어음(Bill): 어음 만기일 일정
  */
 class CalendarService extends Service
 {
@@ -24,7 +26,7 @@ class CalendarService extends Service
      *
      * @param  string  $startDate  조회 시작일 (Y-m-d)
      * @param  string  $endDate  조회 종료일 (Y-m-d)
-     * @param  string|null  $type  일정 타입 필터 (schedule|order|construction|other|null=전체)
+     * @param  string|null  $type  일정 타입 필터 (schedule|order|construction|other|bill|null=전체)
      * @param  string|null  $departmentFilter  부서 필터 (all|department|personal)
      */
     public function getSchedules(
@@ -64,6 +66,13 @@ public function getSchedules(
             );
         }
 
+        // 어음 만기일
+        if ($type === null || $type === 'bill') {
+            $schedules = $schedules->merge(
+                $this->getBillSchedules($tenantId, $startDate, $endDate)
+            );
+        }
+
         // startDate 기준 정렬
         $sortedSchedules = $schedules
             ->sortBy('startDate')
@@ -331,4 +340,46 @@ private function getGeneralSchedules(
             ];
         });
     }
+
+    /**
+     * 어음 만기일 일정 조회
+     */
+    private function getBillSchedules(
+        int $tenantId,
+        string $startDate,
+        string $endDate
+    ): Collection {
+        $excludedStatuses = [
+            'paymentComplete',
+            'dishonored',
+        ];
+
+        $bills = Bill::query()
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('maturity_date')
+            ->where('maturity_date', '>=', $startDate)
+            ->where('maturity_date', '<=', $endDate)
+            ->whereNotIn('status', $excludedStatuses)
+            ->orderBy('maturity_date')
+            ->limit(100)
+            ->get();
+
+        return $bills->map(function ($bill) {
+            $clientName = $bill->display_client_name ?? $bill->client_name ?? '';
+
+            return [
+                'id' => 'bill_'.$bill->id,
+                'title' => '[만기] '.$clientName.' '.number_format($bill->amount).'원',
+                'startDate' => $bill->maturity_date->format('Y-m-d'),
+                'endDate' => $bill->maturity_date->format('Y-m-d'),
+                'startTime' => null,
+                'endTime' => null,
+                'isAllDay' => true,
+                'type' => 'bill',
+                'department' => null,
+                'personName' => null,
+                'color' => null,
+            ];
+        });
+    }
 }

From 22f72f1bbc058f7a84c9271a3dc002c1aea9a9bb Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 09:40:55 +0900
Subject: [PATCH 127/166] =?UTF-8?q?fix:=20[stats]=20QuoteStatService=20cod?=
 =?UTF-8?q?ebridge=20DB=20=EC=BB=A4=EB=84=A5=EC=85=98=20=EC=97=B0=EA=B2=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- codebridge DB로 이관된 테이블(sales_prospect_consultations, sales_prospects) 커넥션을 mysql → codebridge로 변경
- config/database.php에 codebridge 커넥션 추가
- quote_daily 집계 실패 해결

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/Stats/QuoteStatService.php | 10 +++++-----
 config/database.php                     | 20 ++++++++++++++++++++
 2 files changed, 25 insertions(+), 5 deletions(-)

diff --git a/app/Services/Stats/QuoteStatService.php b/app/Services/Stats/QuoteStatService.php
index 49c6694..c802787 100644
--- a/app/Services/Stats/QuoteStatService.php
+++ b/app/Services/Stats/QuoteStatService.php
@@ -44,14 +44,14 @@ public function aggregateDaily(int $tenantId, Carbon $date): int
             ")
             ->first();
 
-        // 상담 (sales_prospect_consultations)
-        $consultationCount = DB::connection('mysql')
+        // 상담 (sales_prospect_consultations) - codebridge DB로 이관됨
+        $consultationCount = DB::connection('codebridge')
             ->table('sales_prospect_consultations')
             ->whereDate('created_at', $dateStr)
             ->count();
 
-        // 영업 기회 (sales_prospects - tenant_id 없음, created_at 기반)
-        $prospectStats = DB::connection('mysql')
+        // 영업 기회 (sales_prospects) - codebridge DB로 이관됨
+        $prospectStats = DB::connection('codebridge')
             ->table('sales_prospects')
             ->whereDate('created_at', $dateStr)
             ->whereNull('deleted_at')
@@ -74,7 +74,7 @@ public function aggregateDaily(int $tenantId, Carbon $date): int
                 'prospect_created_count' => $prospectStats->created_count ?? 0,
                 'prospect_won_count' => $prospectStats->won_count ?? 0,
                 'prospect_lost_count' => $prospectStats->lost_count ?? 0,
-                'prospect_amount' => 0, // sales_prospects에 금액 컬럼 없음
+                'prospect_amount' => 0,
                 'bidding_count' => $biddingStats->cnt ?? 0,
                 'bidding_won_count' => $biddingStats->won_count ?? 0,
                 'bidding_amount' => $biddingStats->total_amount ?? 0,
diff --git a/config/database.php b/config/database.php
index 82a16ef..8a59ad0 100644
--- a/config/database.php
+++ b/config/database.php
@@ -82,6 +82,26 @@
             ]) : [],
         ],
 
+        // Codebridge DB (이관된 Sales/Finance/Admin 등)
+        'codebridge' => [
+            'driver' => 'mysql',
+            'host' => env('CODEBRIDGE_DB_HOST', env('DB_HOST', '127.0.0.1')),
+            'port' => env('CODEBRIDGE_DB_PORT', env('DB_PORT', '3306')),
+            'database' => env('CODEBRIDGE_DB_DATABASE', 'codebridge'),
+            'username' => env('CODEBRIDGE_DB_USERNAME', env('DB_USERNAME', 'root')),
+            'password' => env('CODEBRIDGE_DB_PASSWORD', env('DB_PASSWORD', '')),
+            'unix_socket' => env('DB_SOCKET', ''),
+            'charset' => 'utf8mb4',
+            'collation' => 'utf8mb4_unicode_ci',
+            'prefix' => '',
+            'prefix_indexes' => true,
+            'strict' => true,
+            'engine' => null,
+            'options' => extension_loaded('pdo_mysql') ? array_filter([
+                PDO::MYSQL_ATTR_SSL_CA => env('MYSQL_ATTR_SSL_CA'),
+            ]) : [],
+        ],
+
         // 5130 레거시 DB (chandj)
         'chandj' => [
             'driver' => 'mysql',

From 6d1925fcd1b836297a5d2272a37d2b91ce50383b Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 10 Mar 2026 11:44:43 +0900
Subject: [PATCH 128/166] =?UTF-8?q?feat:=20[=EC=BA=98=EB=A6=B0=EB=8D=94]?=
 =?UTF-8?q?=20=EB=A7=A4=EC=9E=85=EA=B2=B0=EC=A0=9C=C2=B7=EC=88=98=EC=A3=BC?=
 =?UTF-8?q?=EB=82=A9=EA=B8=B0=C2=B7=EC=B6=9C=EA=B3=A0=20=EC=98=88=EC=A0=95?=
 =?UTF-8?q?=EC=9D=BC=20=EC=9D=BC=EC=A0=95=20=EC=97=B0=EB=8F=99=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- expected_expense: 매입 결제 예정일 (미결제 건만)
- delivery: 수주 납기일 (활성 상태 수주만)
- shipment: 출고 예정일 (scheduled/ready 상태만)
- type 필터에 3개 타입 추가, null(전체)일 때 모두 포함

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/CalendarService.php | 150 ++++++++++++++++++++++++++++++-
 1 file changed, 149 insertions(+), 1 deletion(-)

diff --git a/app/Services/CalendarService.php b/app/Services/CalendarService.php
index 9d44415..798e950 100644
--- a/app/Services/CalendarService.php
+++ b/app/Services/CalendarService.php
@@ -4,9 +4,12 @@
 
 use App\Models\Construction\Contract;
 use App\Models\Production\WorkOrder;
+use App\Models\Orders\Order;
 use App\Models\Tenants\Bill;
+use App\Models\Tenants\ExpectedExpense;
 use App\Models\Tenants\Leave;
 use App\Models\Tenants\Schedule;
+use App\Models\Tenants\Shipment;
 use Illuminate\Support\Collection;
 
 /**
@@ -26,7 +29,7 @@ class CalendarService extends Service
      *
      * @param  string  $startDate  조회 시작일 (Y-m-d)
      * @param  string  $endDate  조회 종료일 (Y-m-d)
-     * @param  string|null  $type  일정 타입 필터 (schedule|order|construction|other|bill|null=전체)
+     * @param  string|null  $type  일정 타입 필터 (schedule|order|construction|other|bill|expected_expense|delivery|shipment|null=전체)
      * @param  string|null  $departmentFilter  부서 필터 (all|department|personal)
      */
     public function getSchedules(
@@ -73,6 +76,27 @@ public function getSchedules(
             );
         }
 
+        // 매입 결제 예정일
+        if ($type === null || $type === 'expected_expense') {
+            $schedules = $schedules->merge(
+                $this->getExpectedExpenseSchedules($tenantId, $startDate, $endDate)
+            );
+        }
+
+        // 수주 납기일
+        if ($type === null || $type === 'delivery') {
+            $schedules = $schedules->merge(
+                $this->getDeliverySchedules($tenantId, $startDate, $endDate)
+            );
+        }
+
+        // 출고 예정일
+        if ($type === null || $type === 'shipment') {
+            $schedules = $schedules->merge(
+                $this->getShipmentSchedules($tenantId, $startDate, $endDate)
+            );
+        }
+
         // startDate 기준 정렬
         $sortedSchedules = $schedules
             ->sortBy('startDate')
@@ -382,4 +406,128 @@ private function getBillSchedules(
             ];
         });
     }
+
+    /**
+     * 매입 결제 예정일 조회
+     */
+    private function getExpectedExpenseSchedules(
+        int $tenantId,
+        string $startDate,
+        string $endDate
+    ): Collection {
+        $expenses = ExpectedExpense::query()
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('expected_payment_date')
+            ->where('expected_payment_date', '>=', $startDate)
+            ->where('expected_payment_date', '<=', $endDate)
+            ->where('payment_status', '!=', 'paid')
+            ->with(['client:id,name'])
+            ->orderBy('expected_payment_date')
+            ->limit(100)
+            ->get();
+
+        return $expenses->map(function ($expense) {
+            $clientName = $expense->client?->name ?? $expense->client_name ?? '';
+
+            return [
+                'id' => 'expense_'.$expense->id,
+                'title' => '[결제] '.$clientName.' '.number_format($expense->amount).'원',
+                'startDate' => $expense->expected_payment_date->format('Y-m-d'),
+                'endDate' => $expense->expected_payment_date->format('Y-m-d'),
+                'startTime' => null,
+                'endTime' => null,
+                'isAllDay' => true,
+                'type' => 'expected_expense',
+                'department' => null,
+                'personName' => null,
+                'color' => null,
+            ];
+        });
+    }
+
+    /**
+     * 수주 납기일 조회
+     */
+    private function getDeliverySchedules(
+        int $tenantId,
+        string $startDate,
+        string $endDate
+    ): Collection {
+        $activeStatuses = [
+            'CONFIRMED',
+            'IN_PROGRESS',
+            'IN_PRODUCTION',
+            'PRODUCED',
+            'SHIPPING',
+        ];
+
+        $orders = Order::query()
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('delivery_date')
+            ->where('delivery_date', '>=', $startDate)
+            ->where('delivery_date', '<=', $endDate)
+            ->whereIn('status_code', $activeStatuses)
+            ->with(['client:id,name'])
+            ->orderBy('delivery_date')
+            ->limit(100)
+            ->get();
+
+        return $orders->map(function ($order) {
+            $clientName = $order->client?->name ?? $order->client_name ?? '';
+            $siteName = $order->site_name ?? $order->order_no;
+
+            return [
+                'id' => 'delivery_'.$order->id,
+                'title' => '[납기] '.$clientName.' '.$siteName,
+                'startDate' => $order->delivery_date->format('Y-m-d'),
+                'endDate' => $order->delivery_date->format('Y-m-d'),
+                'startTime' => null,
+                'endTime' => null,
+                'isAllDay' => true,
+                'type' => 'delivery',
+                'department' => null,
+                'personName' => null,
+                'color' => null,
+            ];
+        });
+    }
+
+    /**
+     * 출고 예정일 조회
+     */
+    private function getShipmentSchedules(
+        int $tenantId,
+        string $startDate,
+        string $endDate
+    ): Collection {
+        $shipments = Shipment::query()
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('scheduled_date')
+            ->where('scheduled_date', '>=', $startDate)
+            ->where('scheduled_date', '<=', $endDate)
+            ->whereIn('status', ['scheduled', 'ready'])
+            ->with(['client:id,name', 'order:id,site_name'])
+            ->orderBy('scheduled_date')
+            ->limit(100)
+            ->get();
+
+        return $shipments->map(function ($shipment) {
+            $clientName = $shipment->client?->name ?? $shipment->customer_name ?? '';
+            $siteName = $shipment->site_name ?? $shipment->order?->site_name ?? $shipment->shipment_no;
+
+            return [
+                'id' => 'shipment_'.$shipment->id,
+                'title' => '[출고] '.$clientName.' '.$siteName,
+                'startDate' => $shipment->scheduled_date->format('Y-m-d'),
+                'endDate' => $shipment->scheduled_date->format('Y-m-d'),
+                'startTime' => null,
+                'endTime' => null,
+                'isAllDay' => true,
+                'type' => 'shipment',
+                'department' => null,
+                'personName' => null,
+                'color' => null,
+            ];
+        });
+    }
 }

From 4e192d1c0083ebdfd695e4805481d9f577ba322e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Tue, 10 Mar 2026 14:07:16 +0900
Subject: [PATCH 129/166] =?UTF-8?q?feat:=20[=EB=A1=9C=EA=B7=B8=EC=9D=B8]?=
 =?UTF-8?q?=20=EC=82=AC=EC=9A=A9=EC=9E=90=20=EC=A0=95=EB=B3=B4=EC=97=90=20?=
 =?UTF-8?q?department=5Fid=20=EC=B6=94=EA=B0=80=20=EB=B0=98=ED=99=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- getUserInfoForLogin에서 department_id도 함께 반환

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/MemberService.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/app/Services/MemberService.php b/app/Services/MemberService.php
index be607e6..adcb1ef 100644
--- a/app/Services/MemberService.php
+++ b/app/Services/MemberService.php
@@ -231,6 +231,7 @@ public static function getUserInfoForLogin(int $userId): array
             $dept = DB::table('departments')->where('id', $profile->department_id)->first();
             if ($dept) {
                 $userInfo['department'] = $dept->name;
+                $userInfo['department_id'] = $dept->id;
             }
         }
 

From e372b9543b252a639cc750d64ab7c158aaba8e91 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 11:35:58 +0900
Subject: [PATCH 130/166] =?UTF-8?q?fix:=20[stats]=20QuoteStatService?=
 =?UTF-8?q?=EC=97=90=EC=84=9C=20codebridge=20=ED=85=8C=EC=9D=B4=EB=B8=94?=
 =?UTF-8?q?=20=EC=A1=B0=ED=9A=8C=20=EC=A0=9C=EA=B1=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- sales_prospect_consultations, sales_prospects 쿼리 제거
- codebridge DB에 이관된 테이블이며 tenant_id 없어 테넌트별 집계 불가
- prospect_*, consultation_count 필드는 DB default(0) 처리

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/Stats/QuoteStatService.php | 26 +++----------------------
 1 file changed, 3 insertions(+), 23 deletions(-)

diff --git a/app/Services/Stats/QuoteStatService.php b/app/Services/Stats/QuoteStatService.php
index c802787..8d5e2e8 100644
--- a/app/Services/Stats/QuoteStatService.php
+++ b/app/Services/Stats/QuoteStatService.php
@@ -44,23 +44,8 @@ public function aggregateDaily(int $tenantId, Carbon $date): int
             ")
             ->first();
 
-        // 상담 (sales_prospect_consultations) - codebridge DB로 이관됨
-        $consultationCount = DB::connection('codebridge')
-            ->table('sales_prospect_consultations')
-            ->whereDate('created_at', $dateStr)
-            ->count();
-
-        // 영업 기회 (sales_prospects) - codebridge DB로 이관됨
-        $prospectStats = DB::connection('codebridge')
-            ->table('sales_prospects')
-            ->whereDate('created_at', $dateStr)
-            ->whereNull('deleted_at')
-            ->selectRaw("
-                COUNT(*) as created_count,
-                SUM(CASE WHEN status = 'contracted' THEN 1 ELSE 0 END) as won_count,
-                SUM(CASE WHEN status = 'lost' THEN 1 ELSE 0 END) as lost_count
-            ")
-            ->first();
+        // sales_prospect_consultations, sales_prospects는 codebridge DB에 이관되었고
+        // tenant_id가 없어 테넌트별 집계 불가 → 제외
 
         StatQuotePipelineDaily::updateOrCreate(
             ['tenant_id' => $tenantId, 'stat_date' => $dateStr],
@@ -71,14 +56,9 @@ public function aggregateDaily(int $tenantId, Carbon $date): int
                 'quote_rejected_count' => $quoteStats->rejected_count ?? 0,
                 'quote_conversion_count' => $conversionCount,
                 'quote_conversion_rate' => $conversionRate,
-                'prospect_created_count' => $prospectStats->created_count ?? 0,
-                'prospect_won_count' => $prospectStats->won_count ?? 0,
-                'prospect_lost_count' => $prospectStats->lost_count ?? 0,
-                'prospect_amount' => 0,
                 'bidding_count' => $biddingStats->cnt ?? 0,
                 'bidding_won_count' => $biddingStats->won_count ?? 0,
                 'bidding_amount' => $biddingStats->total_amount ?? 0,
-                'consultation_count' => $consultationCount,
             ]
         );
 
@@ -90,4 +70,4 @@ public function aggregateMonthly(int $tenantId, int $year, int $month): int
         // 견적 도메인은 일간 테이블만 운영 (월간은 Phase 4에서 필요시 추가)
         return 0;
     }
-}
+}
\ No newline at end of file

From 334e39d2de560ee66da2feb0863cf8a17fff77b4 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 16:38:21 +0900
Subject: [PATCH 131/166] =?UTF-8?q?feat:=20[QMS]=202=EC=9D=BC=EC=B0=A8=20?=
 =?UTF-8?q?=EB=A1=9C=ED=8A=B8=20=EC=B6=94=EC=A0=81=20=EC=8B=AC=EC=82=AC=20?=
 =?UTF-8?q?API=20=EA=B5=AC=ED=98=84=20(Phase=201)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- QmsLotAuditService: 품질관리서 목록/상세, 8종 서류 조합, 서류 상세(2단계 로딩), 확인 토글
- QmsLotAuditController: 5개 엔드포인트 (index, show, routeDocuments, documentDetail, confirm)
- FormRequest 3개: Index, Confirm, DocumentDetail 파라미터 검증
- QualityDocumentLocation: options JSON 컬럼 추가 (마이그레이션 + 모델 casts)
- IQC 추적: WorkOrderMaterialInput → StockLot → lot_no → Inspection(IQC) 경로
- 비관적 업데이트: DB::transaction + lockForUpdate() 원자성 보장

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/QmsLotAuditController.php          |  65 +++
 .../Qms/QmsLotAuditConfirmRequest.php         |  28 +
 .../Qms/QmsLotAuditDocumentDetailRequest.php  |  34 ++
 .../Requests/Qms/QmsLotAuditIndexRequest.php  |  23 +
 .../Qualitys/QualityDocumentLocation.php      |   2 +
 app/Services/QmsLotAuditService.php           | 517 ++++++++++++++++++
 ..._options_to_quality_document_locations.php |  22 +
 routes/api/v1/quality.php                     |  10 +
 8 files changed, 701 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/QmsLotAuditController.php
 create mode 100644 app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php
 create mode 100644 app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php
 create mode 100644 app/Http/Requests/Qms/QmsLotAuditIndexRequest.php
 create mode 100644 app/Services/QmsLotAuditService.php
 create mode 100644 database/migrations/2026_03_10_100000_add_options_to_quality_document_locations.php

diff --git a/app/Http/Controllers/Api/V1/QmsLotAuditController.php b/app/Http/Controllers/Api/V1/QmsLotAuditController.php
new file mode 100644
index 0000000..72afcce
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/QmsLotAuditController.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Qms\QmsLotAuditConfirmRequest;
+use App\Http\Requests\Qms\QmsLotAuditDocumentDetailRequest;
+use App\Http\Requests\Qms\QmsLotAuditIndexRequest;
+use App\Services\QmsLotAuditService;
+
+class QmsLotAuditController extends Controller
+{
+    public function __construct(private QmsLotAuditService $service) {}
+
+    /**
+     * 품질관리서 목록 (로트 추적 심사용)
+     */
+    public function index(QmsLotAuditIndexRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->validated());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 품질관리서 상세 — 수주/개소 목록
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 수주 루트별 8종 서류 목록
+     */
+    public function routeDocuments(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->routeDocuments($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 서류 상세 조회 (2단계 로딩)
+     */
+    public function documentDetail(QmsLotAuditDocumentDetailRequest $request, string $type, int $id)
+    {
+        return ApiResponse::handle(function () use ($type, $id) {
+            return $this->service->documentDetail($type, $id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 개소별 로트 심사 확인 토글
+     */
+    public function confirm(QmsLotAuditConfirmRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->confirm($id, $request->validated());
+        }, __('message.updated'));
+    }
+}
diff --git a/app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php b/app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php
new file mode 100644
index 0000000..f2c3dff
--- /dev/null
+++ b/app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditConfirmRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'confirmed' => 'required|boolean',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'confirmed.required' => __('validation.required', ['attribute' => '확인 상태']),
+            'confirmed.boolean' => __('validation.boolean', ['attribute' => '확인 상태']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php b/app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php
new file mode 100644
index 0000000..560609a
--- /dev/null
+++ b/app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditDocumentDetailRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    protected function prepareForValidation(): void
+    {
+        $this->merge([
+            'type' => $this->route('type'),
+        ]);
+    }
+
+    public function rules(): array
+    {
+        return [
+            'type' => 'required|string|in:import,order,log,report,confirmation,shipping,product,quality',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'type.in' => __('validation.in', ['attribute' => '서류 타입']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Qms/QmsLotAuditIndexRequest.php b/app/Http/Requests/Qms/QmsLotAuditIndexRequest.php
new file mode 100644
index 0000000..e881467
--- /dev/null
+++ b/app/Http/Requests/Qms/QmsLotAuditIndexRequest.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => 'nullable|integer|min:2020|max:2100',
+            'quarter' => 'nullable|integer|in:1,2,3,4',
+            'q' => 'nullable|string|max:100',
+            'per_page' => 'nullable|integer|min:1|max:100',
+        ];
+    }
+}
diff --git a/app/Models/Qualitys/QualityDocumentLocation.php b/app/Models/Qualitys/QualityDocumentLocation.php
index fd362bc..b5ae001 100644
--- a/app/Models/Qualitys/QualityDocumentLocation.php
+++ b/app/Models/Qualitys/QualityDocumentLocation.php
@@ -26,10 +26,12 @@ class QualityDocumentLocation extends Model
         'inspection_data',
         'document_id',
         'inspection_status',
+        'options',
     ];
 
     protected $casts = [
         'inspection_data' => 'array',
+        'options' => 'array',
     ];
 
     public function qualityDocument()
diff --git a/app/Services/QmsLotAuditService.php b/app/Services/QmsLotAuditService.php
new file mode 100644
index 0000000..dbd367c
--- /dev/null
+++ b/app/Services/QmsLotAuditService.php
@@ -0,0 +1,517 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Orders\Order;
+use App\Models\Production\WorkOrder;
+use App\Models\Production\WorkOrderMaterialInput;
+use App\Models\Qualitys\Inspection;
+use App\Models\Qualitys\QualityDocument;
+use App\Models\Qualitys\QualityDocumentLocation;
+use App\Models\Qualitys\QualityDocumentOrder;
+use App\Models\Tenants\Shipment;
+use App\Models\Tenants\StockLot;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class QmsLotAuditService extends Service
+{
+    /**
+     * 품질관리서 목록 (로트 추적 심사용)
+     * completed 상태의 품질관리서를 PerformanceReport 기반으로 필터링
+     */
+    public function index(array $params): array
+    {
+        $query = QualityDocument::with([
+            'documentOrders.order.nodes' => fn ($q) => $q->whereNull('parent_id'),
+            'documentOrders.order.nodes.items.item',
+            'locations',
+            'performanceReport',
+        ])
+            ->where('status', QualityDocument::STATUS_COMPLETED);
+
+        // 연도 필터
+        if (! empty($params['year'])) {
+            $year = (int) $params['year'];
+            $query->where(function ($q) use ($year) {
+                $q->whereHas('performanceReport', fn ($pr) => $pr->where('year', $year))
+                    ->orWhereDoesntHave('performanceReport');
+            });
+        }
+
+        // 분기 필터
+        if (! empty($params['quarter'])) {
+            $quarter = (int) $params['quarter'];
+            $query->whereHas('performanceReport', fn ($pr) => $pr->where('quarter', $quarter));
+        }
+
+        // 검색어 필터
+        if (! empty($params['q'])) {
+            $term = trim($params['q']);
+            $query->where(function ($q) use ($term) {
+                $q->where('quality_doc_number', 'like', "%{$term}%")
+                    ->orWhere('site_name', 'like', "%{$term}%");
+            });
+        }
+
+        $query->orderByDesc('id');
+        $perPage = (int) ($params['per_page'] ?? 20);
+        $paginated = $query->paginate($perPage);
+
+        $items = $paginated->getCollection()->map(fn ($doc) => $this->transformReportToFrontend($doc));
+
+        return [
+            'items' => $items,
+            'current_page' => $paginated->currentPage(),
+            'last_page' => $paginated->lastPage(),
+            'per_page' => $paginated->perPage(),
+            'total' => $paginated->total(),
+        ];
+    }
+
+    /**
+     * 품질관리서 상세 — 수주/개소 목록 (RouteItem[])
+     */
+    public function show(int $id): array
+    {
+        $doc = QualityDocument::with([
+            'documentOrders.order',
+            'documentOrders.locations.orderItem',
+        ])->findOrFail($id);
+
+        return $doc->documentOrders->map(fn ($docOrder) => $this->transformRouteToFrontend($docOrder, $doc))->values()->all();
+    }
+
+    /**
+     * 수주 루트별 8종 서류 목록 (Document[])
+     */
+    public function routeDocuments(int $qualityDocumentOrderId): array
+    {
+        $docOrder = QualityDocumentOrder::with([
+            'order.workOrders.process',
+            'locations',
+            'qualityDocument',
+        ])->findOrFail($qualityDocumentOrderId);
+
+        $order = $docOrder->order;
+        $qualityDoc = $docOrder->qualityDocument;
+        $workOrders = $order->workOrders;
+
+        $documents = [];
+
+        // 1. 수입검사 성적서 (IQC): WorkOrderMaterialInput → StockLot → lot_no → Inspection(IQC)
+        $investedLotIds = WorkOrderMaterialInput::whereIn('work_order_id', $workOrders->pluck('id'))
+            ->pluck('stock_lot_id')
+            ->unique();
+
+        $investedLotNos = StockLot::whereIn('id', $investedLotIds)
+            ->whereNotNull('lot_no')
+            ->pluck('lot_no')
+            ->unique();
+
+        $iqcInspections = Inspection::where('inspection_type', 'IQC')
+            ->whereIn('lot_no', $investedLotNos)
+            ->where('status', 'completed')
+            ->get();
+
+        $documents[] = $this->formatDocument('import', '수입검사 성적서', $iqcInspections);
+
+        // 2. 수주서
+        $documents[] = $this->formatDocument('order', '수주서', collect([$order]));
+
+        // 3. 작업일지 (subType: process.process_name 기반)
+        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $workOrders);
+
+        // 4. 중간검사 성적서 (PQC)
+        $pqcInspections = Inspection::where('inspection_type', 'PQC')
+            ->whereIn('work_order_id', $workOrders->pluck('id'))
+            ->where('status', 'completed')
+            ->with('workOrder.process')
+            ->get();
+
+        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $pqcInspections, 'workOrder');
+
+        // 5. 납품확인서
+        $shipments = $order->shipments()->get();
+        $documents[] = $this->formatDocument('confirmation', '납품확인서', $shipments);
+
+        // 6. 출고증
+        $documents[] = $this->formatDocument('shipping', '출고증', $shipments);
+
+        // 7. 제품검사 성적서
+        $locationsWithDoc = $docOrder->locations->filter(fn ($loc) => $loc->document_id);
+        $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithDoc);
+
+        // 8. 품질관리서
+        $documents[] = $this->formatDocument('quality', '품질관리서', collect([$qualityDoc]));
+
+        return $documents;
+    }
+
+    /**
+     * 서류 상세 조회 (2단계 로딩 — 모달 렌더링용)
+     */
+    public function documentDetail(string $type, int $id): array
+    {
+        return match ($type) {
+            'import' => $this->getInspectionDetail($id, 'IQC'),
+            'order' => $this->getOrderDetail($id),
+            'log' => $this->getWorkOrderLogDetail($id),
+            'report' => $this->getInspectionDetail($id, 'PQC'),
+            'confirmation', 'shipping' => $this->getShipmentDetail($id),
+            'product' => $this->getLocationDetail($id),
+            'quality' => $this->getQualityDocDetail($id),
+            default => throw new NotFoundHttpException(__('error.not_found')),
+        };
+    }
+
+    /**
+     * 개소별 로트 심사 확인 토글
+     */
+    public function confirm(int $locationId, array $data): array
+    {
+        $location = QualityDocumentLocation::findOrFail($locationId);
+        $confirmed = (bool) $data['confirmed'];
+        $userId = $this->apiUserId();
+
+        DB::transaction(function () use ($location, $confirmed, $userId) {
+            $location->lockForUpdate();
+
+            $options = $location->options ?? [];
+            $options['lot_audit_confirmed'] = $confirmed;
+            $options['lot_audit_confirmed_at'] = $confirmed ? now()->toIso8601String() : null;
+            $options['lot_audit_confirmed_by'] = $confirmed ? $userId : null;
+            $location->options = $options;
+            $location->save();
+        });
+
+        $location->refresh();
+
+        return [
+            'id' => (string) $location->id,
+            'name' => $this->buildLocationName($location),
+            'location' => $this->buildLocationCode($location),
+            'is_completed' => (bool) data_get($location->options, 'lot_audit_confirmed', false),
+        ];
+    }
+
+    // ===== Private: Transform Methods =====
+
+    private function transformReportToFrontend(QualityDocument $doc): array
+    {
+        $performanceReport = $doc->performanceReport;
+        $confirmedCount = $doc->locations->filter(function ($loc) {
+            return data_get($loc->options, 'lot_audit_confirmed', false);
+        })->count();
+
+        return [
+            'id' => (string) $doc->id,
+            'code' => $doc->quality_doc_number,
+            'site_name' => $doc->site_name,
+            'item' => $this->getFgProductName($doc),
+            'route_count' => $confirmedCount,
+            'total_routes' => $doc->locations->count(),
+            'quarter' => $performanceReport
+                ? $performanceReport->year.'년 '.$performanceReport->quarter.'분기'
+                : '',
+            'year' => $performanceReport?->year ?? now()->year,
+            'quarter_num' => $performanceReport?->quarter ?? 0,
+        ];
+    }
+
+    /**
+     * BOM 최상위(FG) 제품명 추출
+     * Order → root OrderNode(parent_id=null) → 대표 OrderItem → Item(FG).name
+     */
+    private function getFgProductName(QualityDocument $doc): string
+    {
+        $firstDocOrder = $doc->documentOrders->first();
+        if (! $firstDocOrder) {
+            return '';
+        }
+
+        $order = $firstDocOrder->order;
+        if (! $order) {
+            return '';
+        }
+
+        // eager loaded with whereNull('parent_id') filter
+        $rootNode = $order->nodes->first();
+        if (! $rootNode) {
+            return '';
+        }
+
+        $representativeItem = $rootNode->items->first();
+
+        return $representativeItem?->item?->name ?? '';
+    }
+
+    private function transformRouteToFrontend(QualityDocumentOrder $docOrder, QualityDocument $qualityDoc): array
+    {
+        return [
+            'id' => (string) $docOrder->id,
+            'code' => $docOrder->order->order_no,
+            'date' => $docOrder->order->received_at?->toDateString(),
+            'site' => $docOrder->order->site_name ?? '',
+            'location_count' => $docOrder->locations->count(),
+            'sub_items' => $docOrder->locations->values()->map(fn ($loc, $idx) => [
+                'id' => (string) $loc->id,
+                'name' => $qualityDoc->quality_doc_number.'-'.str_pad($idx + 1, 2, '0', STR_PAD_LEFT),
+                'location' => $this->buildLocationCode($loc),
+                'is_completed' => (bool) data_get($loc->options, 'lot_audit_confirmed', false),
+            ])->all(),
+        ];
+    }
+
+    private function buildLocationName(QualityDocumentLocation $location): string
+    {
+        $qualityDoc = $location->qualityDocument;
+        if (! $qualityDoc) {
+            return '';
+        }
+
+        // location의 순번을 구하기 위해 같은 문서의 location 목록 조회
+        $locations = QualityDocumentLocation::where('quality_document_id', $qualityDoc->id)
+            ->orderBy('id')
+            ->pluck('id');
+
+        $index = $locations->search($location->id);
+
+        return $qualityDoc->quality_doc_number.'-'.str_pad(($index !== false ? $index + 1 : 1), 2, '0', STR_PAD_LEFT);
+    }
+
+    private function buildLocationCode(QualityDocumentLocation $location): string
+    {
+        $orderItem = $location->orderItem;
+        if (! $orderItem) {
+            return '';
+        }
+
+        return trim(($orderItem->floor_code ?? '').' '.($orderItem->symbol_code ?? ''));
+    }
+
+    // ===== Private: Document Format Helpers =====
+
+    private function formatDocument(string $type, string $title, $collection): array
+    {
+        return [
+            'id' => $type,
+            'type' => $type,
+            'title' => $title,
+            'count' => $collection->count(),
+            'items' => $collection->values()->map(fn ($item) => $this->formatDocumentItem($type, $item))->all(),
+        ];
+    }
+
+    private function formatDocumentWithSubType(string $type, string $title, $collection, ?string $workOrderRelation = null): array
+    {
+        return [
+            'id' => $type,
+            'type' => $type,
+            'title' => $title,
+            'count' => $collection->count(),
+            'items' => $collection->values()->map(function ($item) use ($type, $workOrderRelation) {
+                $formatted = $this->formatDocumentItem($type, $item);
+
+                // subType: process.process_name 기반
+                $workOrder = $workOrderRelation ? $item->{$workOrderRelation} : $item;
+                if ($workOrder instanceof WorkOrder) {
+                    $processName = $workOrder->process?->process_name;
+                    $formatted['sub_type'] = $this->mapProcessToSubType($processName);
+                }
+
+                return $formatted;
+            })->all(),
+        ];
+    }
+
+    private function formatDocumentItem(string $type, $item): array
+    {
+        return match ($type) {
+            'import', 'report' => [
+                'id' => (string) $item->id,
+                'title' => $item->inspection_no ?? '',
+                'date' => $item->inspection_date?->toDateString() ?? $item->request_date?->toDateString() ?? '',
+                'code' => $item->inspection_no ?? '',
+            ],
+            'order' => [
+                'id' => (string) $item->id,
+                'title' => $item->order_no,
+                'date' => $item->received_at?->toDateString() ?? '',
+                'code' => $item->order_no,
+            ],
+            'log' => [
+                'id' => (string) $item->id,
+                'title' => $item->project_name ?? '작업일지',
+                'date' => $item->created_at?->toDateString() ?? '',
+                'code' => $item->id,
+            ],
+            'confirmation', 'shipping' => [
+                'id' => (string) $item->id,
+                'title' => $item->shipment_no ?? '',
+                'date' => $item->scheduled_date?->toDateString() ?? '',
+                'code' => $item->shipment_no ?? '',
+            ],
+            'product' => [
+                'id' => (string) $item->id,
+                'title' => '제품검사 성적서',
+                'date' => $item->updated_at?->toDateString() ?? '',
+                'code' => '',
+            ],
+            'quality' => [
+                'id' => (string) $item->id,
+                'title' => $item->quality_doc_number ?? '',
+                'date' => $item->received_date?->toDateString() ?? '',
+                'code' => $item->quality_doc_number ?? '',
+            ],
+            default => [
+                'id' => (string) $item->id,
+                'title' => '',
+                'date' => '',
+            ],
+        };
+    }
+
+    /**
+     * process_name → subType 매핑
+     */
+    private function mapProcessToSubType(?string $processName): ?string
+    {
+        if (! $processName) {
+            return null;
+        }
+
+        $name = mb_strtolower($processName);
+
+        return match (true) {
+            str_contains($name, 'screen') || str_contains($name, '스크린') => 'screen',
+            str_contains($name, 'bending') || str_contains($name, '절곡') => 'bending',
+            str_contains($name, 'slat') || str_contains($name, '슬랫') => 'slat',
+            str_contains($name, 'jointbar') || str_contains($name, '조인트바') || str_contains($name, 'joint') => 'jointbar',
+            default => null,
+        };
+    }
+
+    // ===== Private: Document Detail Methods (2단계 로딩) =====
+
+    private function getInspectionDetail(int $id, string $type): array
+    {
+        $inspection = Inspection::where('inspection_type', $type)
+            ->with(['item', 'workOrder.process'])
+            ->findOrFail($id);
+
+        return [
+            'type' => $type === 'IQC' ? 'import' : 'report',
+            'data' => [
+                'id' => $inspection->id,
+                'inspection_no' => $inspection->inspection_no,
+                'inspection_type' => $inspection->inspection_type,
+                'status' => $inspection->status,
+                'result' => $inspection->result,
+                'request_date' => $inspection->request_date?->toDateString(),
+                'inspection_date' => $inspection->inspection_date?->toDateString(),
+                'lot_no' => $inspection->lot_no,
+                'item_name' => $inspection->item?->name,
+                'process_name' => $inspection->workOrder?->process?->process_name,
+                'meta' => $inspection->meta,
+                'items' => $inspection->items,
+                'attachments' => $inspection->attachments,
+                'extra' => $inspection->extra,
+            ],
+        ];
+    }
+
+    private function getOrderDetail(int $id): array
+    {
+        $order = Order::with(['nodes' => fn ($q) => $q->whereNull('parent_id')])->findOrFail($id);
+
+        return [
+            'type' => 'order',
+            'data' => [
+                'id' => $order->id,
+                'order_no' => $order->order_no,
+                'status' => $order->status,
+                'received_at' => $order->received_at?->toDateString(),
+                'site_name' => $order->site_name,
+                'nodes_count' => $order->nodes->count(),
+            ],
+        ];
+    }
+
+    private function getWorkOrderLogDetail(int $id): array
+    {
+        $workOrder = WorkOrder::with('process')->findOrFail($id);
+
+        return [
+            'type' => 'log',
+            'data' => [
+                'id' => $workOrder->id,
+                'project_name' => $workOrder->project_name,
+                'status' => $workOrder->status,
+                'process_name' => $workOrder->process?->process_name,
+                'options' => $workOrder->options,
+                'created_at' => $workOrder->created_at?->toDateString(),
+            ],
+        ];
+    }
+
+    private function getShipmentDetail(int $id): array
+    {
+        $shipment = Shipment::findOrFail($id);
+
+        return [
+            'type' => 'shipping',
+            'data' => [
+                'id' => $shipment->id,
+                'shipment_no' => $shipment->shipment_no,
+                'status' => $shipment->status,
+                'scheduled_date' => $shipment->scheduled_date?->toDateString(),
+                'customer_name' => $shipment->customer_name,
+                'site_name' => $shipment->site_name,
+                'delivery_address' => $shipment->delivery_address,
+                'delivery_method' => $shipment->delivery_method,
+                'vehicle_no' => $shipment->vehicle_no,
+                'driver_name' => $shipment->driver_name,
+                'remarks' => $shipment->remarks,
+            ],
+        ];
+    }
+
+    private function getLocationDetail(int $id): array
+    {
+        $location = QualityDocumentLocation::with(['orderItem', 'document'])->findOrFail($id);
+
+        return [
+            'type' => 'product',
+            'data' => [
+                'id' => $location->id,
+                'inspection_status' => $location->inspection_status,
+                'inspection_data' => $location->inspection_data,
+                'post_width' => $location->post_width,
+                'post_height' => $location->post_height,
+                'floor_code' => $location->orderItem?->floor_code,
+                'symbol_code' => $location->orderItem?->symbol_code,
+                'document_id' => $location->document_id,
+            ],
+        ];
+    }
+
+    private function getQualityDocDetail(int $id): array
+    {
+        $doc = QualityDocument::with(['client', 'inspector:id,name'])->findOrFail($id);
+
+        return [
+            'type' => 'quality',
+            'data' => [
+                'id' => $doc->id,
+                'quality_doc_number' => $doc->quality_doc_number,
+                'site_name' => $doc->site_name,
+                'status' => $doc->status,
+                'received_date' => $doc->received_date?->toDateString(),
+                'client_name' => $doc->client?->name,
+                'inspector_name' => $doc->inspector?->name,
+                'options' => $doc->options,
+            ],
+        ];
+    }
+}
diff --git a/database/migrations/2026_03_10_100000_add_options_to_quality_document_locations.php b/database/migrations/2026_03_10_100000_add_options_to_quality_document_locations.php
new file mode 100644
index 0000000..7f99a24
--- /dev/null
+++ b/database/migrations/2026_03_10_100000_add_options_to_quality_document_locations.php
@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('quality_document_locations', function (Blueprint $table) {
+            $table->json('options')->nullable()->after('inspection_status')->comment('QMS 심사 확인 등 추가 데이터');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('quality_document_locations', function (Blueprint $table) {
+            $table->dropColumn('options');
+        });
+    }
+};
diff --git a/routes/api/v1/quality.php b/routes/api/v1/quality.php
index edebe9d..8100eb7 100644
--- a/routes/api/v1/quality.php
+++ b/routes/api/v1/quality.php
@@ -8,6 +8,7 @@
  */
 
 use App\Http\Controllers\Api\V1\PerformanceReportController;
+use App\Http\Controllers\Api\V1\QmsLotAuditController;
 use App\Http\Controllers\Api\V1\QualityDocumentController;
 use Illuminate\Support\Facades\Route;
 
@@ -38,3 +39,12 @@
     Route::patch('/unconfirm', [PerformanceReportController::class, 'unconfirm'])->name('v1.quality.performance-reports.unconfirm');
     Route::patch('/memo', [PerformanceReportController::class, 'updateMemo'])->name('v1.quality.performance-reports.memo');
 });
+
+// QMS 로트 추적 심사
+Route::prefix('qms/lot-audit')->group(function () {
+    Route::get('/reports', [QmsLotAuditController::class, 'index'])->name('v1.qms.lot-audit.reports');
+    Route::get('/reports/{id}', [QmsLotAuditController::class, 'show'])->whereNumber('id')->name('v1.qms.lot-audit.reports.show');
+    Route::get('/routes/{id}/documents', [QmsLotAuditController::class, 'routeDocuments'])->whereNumber('id')->name('v1.qms.lot-audit.routes.documents');
+    Route::get('/documents/{type}/{id}', [QmsLotAuditController::class, 'documentDetail'])->whereNumber('id')->name('v1.qms.lot-audit.documents.detail');
+    Route::patch('/units/{id}/confirm', [QmsLotAuditController::class, 'confirm'])->whereNumber('id')->name('v1.qms.lot-audit.units.confirm');
+});

From 30c2484440bf301688beb4026d7d9d424d9d40ef Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 16:41:20 +0900
Subject: [PATCH 132/166] =?UTF-8?q?feat:=20[QMS]=201=EC=9D=BC=EC=B0=A8=20?=
 =?UTF-8?q?=EA=B8=B0=EC=A4=80/=EB=A7=A4=EB=89=B4=EC=96=BC=20=EC=8B=AC?=
 =?UTF-8?q?=EC=82=AC=20=EB=B0=B1=EC=97=94=EB=93=9C=20=EA=B5=AC=ED=98=84=20?=
 =?UTF-8?q?(Phase=202)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 마이그레이션: audit_checklists, audit_checklist_categories, audit_checklist_items, audit_standard_documents (4테이블)
- 모델 4개: AuditChecklist, AuditChecklistCategory, AuditChecklistItem, AuditStandardDocument
- AuditChecklistService: CRUD, 완료처리, 항목 토글(lockForUpdate), 기준 문서 연결/해제, 카테고리+항목 일괄 동기화
- AuditChecklistController: 9개 엔드포인트
- FormRequest 2개: Store(카테고리+항목 중첩 검증), Update
- 라우트 9개 등록 (/api/v1/qms/checklists, checklist-items)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/AuditChecklistController.php       | 112 +++++
 .../Qms/AuditChecklistStoreRequest.php        |  39 ++
 .../Qms/AuditChecklistUpdateRequest.php       |  28 ++
 app/Models/Qualitys/AuditChecklist.php        |  57 +++
 .../Qualitys/AuditChecklistCategory.php       |  35 ++
 app/Models/Qualitys/AuditChecklistItem.php    |  47 +++
 app/Models/Qualitys/AuditStandardDocument.php |  37 ++
 app/Services/AuditChecklistService.php        | 392 ++++++++++++++++++
 ..._110000_create_audit_checklists_tables.php |  90 ++++
 routes/api/v1/quality.php                     |  14 +
 10 files changed, 851 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/AuditChecklistController.php
 create mode 100644 app/Http/Requests/Qms/AuditChecklistStoreRequest.php
 create mode 100644 app/Http/Requests/Qms/AuditChecklistUpdateRequest.php
 create mode 100644 app/Models/Qualitys/AuditChecklist.php
 create mode 100644 app/Models/Qualitys/AuditChecklistCategory.php
 create mode 100644 app/Models/Qualitys/AuditChecklistItem.php
 create mode 100644 app/Models/Qualitys/AuditStandardDocument.php
 create mode 100644 app/Services/AuditChecklistService.php
 create mode 100644 database/migrations/2026_03_10_110000_create_audit_checklists_tables.php

diff --git a/app/Http/Controllers/Api/V1/AuditChecklistController.php b/app/Http/Controllers/Api/V1/AuditChecklistController.php
new file mode 100644
index 0000000..4fb26d7
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/AuditChecklistController.php
@@ -0,0 +1,112 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Qms\AuditChecklistStoreRequest;
+use App\Http\Requests\Qms\AuditChecklistUpdateRequest;
+use App\Services\AuditChecklistService;
+use Illuminate\Http\Request;
+
+class AuditChecklistController extends Controller
+{
+    public function __construct(private AuditChecklistService $service) {}
+
+    /**
+     * 점검표 목록
+     */
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 점검표 생성 (카테고리+항목 일괄)
+     */
+    public function store(AuditChecklistStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    /**
+     * 점검표 상세
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 점검표 수정
+     */
+    public function update(AuditChecklistUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 점검표 완료 처리
+     */
+    public function complete(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->complete($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목 완료/미완료 토글
+     */
+    public function toggleItem(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->toggleItem($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목별 기준 문서 조회
+     */
+    public function itemDocuments(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->itemDocuments($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 기준 문서 연결
+     */
+    public function attachDocument(Request $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->attachDocument($id, $request->validate([
+                'title' => 'required|string|max:200',
+                'version' => 'nullable|string|max:20',
+                'date' => 'nullable|date',
+                'document_id' => 'nullable|integer|exists:documents,id',
+            ]));
+        }, __('message.created'));
+    }
+
+    /**
+     * 기준 문서 연결 해제
+     */
+    public function detachDocument(int $id, int $docId)
+    {
+        return ApiResponse::handle(function () use ($id, $docId) {
+            $this->service->detachDocument($id, $docId);
+
+            return null;
+        }, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Requests/Qms/AuditChecklistStoreRequest.php b/app/Http/Requests/Qms/AuditChecklistStoreRequest.php
new file mode 100644
index 0000000..7d3e64c
--- /dev/null
+++ b/app/Http/Requests/Qms/AuditChecklistStoreRequest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class AuditChecklistStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => 'required|integer|min:2020|max:2100',
+            'quarter' => 'required|integer|in:1,2,3,4',
+            'type' => 'nullable|string|max:30',
+            'categories' => 'required|array|min:1',
+            'categories.*.title' => 'required|string|max:200',
+            'categories.*.sort_order' => 'nullable|integer|min:0',
+            'categories.*.items' => 'required|array|min:1',
+            'categories.*.items.*.name' => 'required|string|max:200',
+            'categories.*.items.*.description' => 'nullable|string',
+            'categories.*.items.*.sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'categories.required' => __('validation.required', ['attribute' => '카테고리']),
+            'categories.*.title.required' => __('validation.required', ['attribute' => '카테고리 제목']),
+            'categories.*.items.required' => __('validation.required', ['attribute' => '점검 항목']),
+            'categories.*.items.*.name.required' => __('validation.required', ['attribute' => '항목명']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Qms/AuditChecklistUpdateRequest.php b/app/Http/Requests/Qms/AuditChecklistUpdateRequest.php
new file mode 100644
index 0000000..f68811c
--- /dev/null
+++ b/app/Http/Requests/Qms/AuditChecklistUpdateRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class AuditChecklistUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'categories' => 'sometimes|array|min:1',
+            'categories.*.id' => 'nullable|integer|exists:audit_checklist_categories,id',
+            'categories.*.title' => 'required|string|max:200',
+            'categories.*.sort_order' => 'nullable|integer|min:0',
+            'categories.*.items' => 'required|array|min:1',
+            'categories.*.items.*.id' => 'nullable|integer|exists:audit_checklist_items,id',
+            'categories.*.items.*.name' => 'required|string|max:200',
+            'categories.*.items.*.description' => 'nullable|string',
+            'categories.*.items.*.sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}
diff --git a/app/Models/Qualitys/AuditChecklist.php b/app/Models/Qualitys/AuditChecklist.php
new file mode 100644
index 0000000..af878d5
--- /dev/null
+++ b/app/Models/Qualitys/AuditChecklist.php
@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Traits\Auditable;
+use App\Models\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class AuditChecklist extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'audit_checklists';
+
+    const STATUS_DRAFT = 'draft';
+
+    const STATUS_IN_PROGRESS = 'in_progress';
+
+    const STATUS_COMPLETED = 'completed';
+
+    const TYPE_STANDARD_MANUAL = 'standard_manual';
+
+    protected $fillable = [
+        'tenant_id',
+        'year',
+        'quarter',
+        'type',
+        'status',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'year' => 'integer',
+        'quarter' => 'integer',
+        'options' => 'array',
+    ];
+
+    public function categories(): HasMany
+    {
+        return $this->hasMany(AuditChecklistCategory::class, 'checklist_id')->orderBy('sort_order');
+    }
+
+    public function isDraft(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+}
diff --git a/app/Models/Qualitys/AuditChecklistCategory.php b/app/Models/Qualitys/AuditChecklistCategory.php
new file mode 100644
index 0000000..d0f9a76
--- /dev/null
+++ b/app/Models/Qualitys/AuditChecklistCategory.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class AuditChecklistCategory extends Model
+{
+    protected $table = 'audit_checklist_categories';
+
+    protected $fillable = [
+        'tenant_id',
+        'checklist_id',
+        'title',
+        'sort_order',
+        'options',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+        'options' => 'array',
+    ];
+
+    public function checklist(): BelongsTo
+    {
+        return $this->belongsTo(AuditChecklist::class, 'checklist_id');
+    }
+
+    public function items(): HasMany
+    {
+        return $this->hasMany(AuditChecklistItem::class, 'category_id')->orderBy('sort_order');
+    }
+}
diff --git a/app/Models/Qualitys/AuditChecklistItem.php b/app/Models/Qualitys/AuditChecklistItem.php
new file mode 100644
index 0000000..b94b7bd
--- /dev/null
+++ b/app/Models/Qualitys/AuditChecklistItem.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\User;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class AuditChecklistItem extends Model
+{
+    protected $table = 'audit_checklist_items';
+
+    protected $fillable = [
+        'tenant_id',
+        'category_id',
+        'name',
+        'description',
+        'is_completed',
+        'completed_at',
+        'completed_by',
+        'sort_order',
+        'options',
+    ];
+
+    protected $casts = [
+        'is_completed' => 'boolean',
+        'completed_at' => 'datetime',
+        'sort_order' => 'integer',
+        'options' => 'array',
+    ];
+
+    public function category(): BelongsTo
+    {
+        return $this->belongsTo(AuditChecklistCategory::class, 'category_id');
+    }
+
+    public function completedByUser(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'completed_by');
+    }
+
+    public function standardDocuments(): HasMany
+    {
+        return $this->hasMany(AuditStandardDocument::class, 'checklist_item_id');
+    }
+}
diff --git a/app/Models/Qualitys/AuditStandardDocument.php b/app/Models/Qualitys/AuditStandardDocument.php
new file mode 100644
index 0000000..3dcd63c
--- /dev/null
+++ b/app/Models/Qualitys/AuditStandardDocument.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Documents\Document;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class AuditStandardDocument extends Model
+{
+    protected $table = 'audit_standard_documents';
+
+    protected $fillable = [
+        'tenant_id',
+        'checklist_item_id',
+        'title',
+        'version',
+        'date',
+        'document_id',
+        'options',
+    ];
+
+    protected $casts = [
+        'date' => 'date',
+        'options' => 'array',
+    ];
+
+    public function checklistItem(): BelongsTo
+    {
+        return $this->belongsTo(AuditChecklistItem::class, 'checklist_item_id');
+    }
+
+    public function document(): BelongsTo
+    {
+        return $this->belongsTo(Document::class);
+    }
+}
diff --git a/app/Services/AuditChecklistService.php b/app/Services/AuditChecklistService.php
new file mode 100644
index 0000000..2c3f48e
--- /dev/null
+++ b/app/Services/AuditChecklistService.php
@@ -0,0 +1,392 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Qualitys\AuditChecklist;
+use App\Models\Qualitys\AuditChecklistCategory;
+use App\Models\Qualitys\AuditChecklistItem;
+use App\Models\Qualitys\AuditStandardDocument;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class AuditChecklistService extends Service
+{
+    /**
+     * 점검표 목록 (year, quarter 필터)
+     */
+    public function index(array $params): array
+    {
+        $query = AuditChecklist::with(['categories.items']);
+
+        if (! empty($params['year'])) {
+            $query->where('year', (int) $params['year']);
+        }
+        if (! empty($params['quarter'])) {
+            $query->where('quarter', (int) $params['quarter']);
+        }
+        if (! empty($params['type'])) {
+            $query->where('type', $params['type']);
+        }
+
+        $query->orderByDesc('year')->orderByDesc('quarter');
+        $perPage = (int) ($params['per_page'] ?? 20);
+        $paginated = $query->paginate($perPage);
+
+        $items = $paginated->getCollection()->map(fn ($checklist) => $this->transformListItem($checklist));
+
+        return [
+            'items' => $items,
+            'current_page' => $paginated->currentPage(),
+            'last_page' => $paginated->lastPage(),
+            'per_page' => $paginated->perPage(),
+            'total' => $paginated->total(),
+        ];
+    }
+
+    /**
+     * 점검표 생성 (카테고리+항목 일괄)
+     */
+    public function store(array $data): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 중복 체크
+        $exists = AuditChecklist::where('year', $data['year'])
+            ->where('quarter', $data['quarter'])
+            ->where('type', $data['type'] ?? AuditChecklist::TYPE_STANDARD_MANUAL)
+            ->exists();
+
+        if ($exists) {
+            throw new BadRequestHttpException(__('error.duplicate', ['attribute' => '해당 분기 점검표']));
+        }
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            $checklist = AuditChecklist::create([
+                'tenant_id' => $tenantId,
+                'year' => $data['year'],
+                'quarter' => $data['quarter'],
+                'type' => $data['type'] ?? AuditChecklist::TYPE_STANDARD_MANUAL,
+                'status' => AuditChecklist::STATUS_DRAFT,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+
+            $this->syncCategories($checklist, $data['categories'], $tenantId);
+
+            return $this->show($checklist->id);
+        });
+    }
+
+    /**
+     * 점검표 상세 (카테고리→항목→문서 중첩)
+     */
+    public function show(int $id): array
+    {
+        $checklist = AuditChecklist::with([
+            'categories.items.standardDocuments.document',
+        ])->findOrFail($id);
+
+        return $this->transformDetail($checklist);
+    }
+
+    /**
+     * 점검표 수정
+     */
+    public function update(int $id, array $data): array
+    {
+        $tenantId = $this->tenantId();
+
+        $checklist = AuditChecklist::findOrFail($id);
+
+        if ($checklist->isCompleted()) {
+            throw new BadRequestHttpException('완료된 점검표는 수정할 수 없습니다.');
+        }
+
+        return DB::transaction(function () use ($checklist, $data, $tenantId) {
+            $checklist->update([
+                'updated_by' => $this->apiUserId(),
+            ]);
+
+            if (isset($data['categories'])) {
+                $this->syncCategories($checklist, $data['categories'], $tenantId);
+            }
+
+            return $this->show($checklist->id);
+        });
+    }
+
+    /**
+     * 점검표 완료 처리
+     */
+    public function complete(int $id): array
+    {
+        $checklist = AuditChecklist::with('categories.items')->findOrFail($id);
+
+        // 미완료 항목 확인
+        $totalItems = 0;
+        $completedItems = 0;
+        foreach ($checklist->categories as $category) {
+            foreach ($category->items as $item) {
+                $totalItems++;
+                if ($item->is_completed) {
+                    $completedItems++;
+                }
+            }
+        }
+
+        if ($completedItems < $totalItems) {
+            throw new BadRequestHttpException("미완료 항목이 있습니다. ({$completedItems}/{$totalItems})");
+        }
+
+        $checklist->update([
+            'status' => AuditChecklist::STATUS_COMPLETED,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return $this->show($checklist->id);
+    }
+
+    /**
+     * 항목 완료/미완료 토글
+     */
+    public function toggleItem(int $itemId): array
+    {
+        $item = AuditChecklistItem::findOrFail($itemId);
+        $userId = $this->apiUserId();
+
+        DB::transaction(function () use ($item, $userId) {
+            $item->lockForUpdate();
+
+            $newCompleted = ! $item->is_completed;
+            $item->update([
+                'is_completed' => $newCompleted,
+                'completed_at' => $newCompleted ? now() : null,
+                'completed_by' => $newCompleted ? $userId : null,
+            ]);
+
+            // 점검표 상태 자동 업데이트: draft → in_progress
+            $category = $item->category;
+            $checklist = $category->checklist;
+            if ($checklist->isDraft()) {
+                $checklist->update([
+                    'status' => AuditChecklist::STATUS_IN_PROGRESS,
+                    'updated_by' => $userId,
+                ]);
+            }
+        });
+
+        $item->refresh();
+
+        return [
+            'id' => (string) $item->id,
+            'name' => $item->name,
+            'is_completed' => $item->is_completed,
+            'completed_at' => $item->completed_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 항목별 기준 문서 조회
+     */
+    public function itemDocuments(int $itemId): array
+    {
+        $item = AuditChecklistItem::findOrFail($itemId);
+
+        return $item->standardDocuments()->with('document')->get()
+            ->map(fn ($doc) => $this->transformStandardDocument($doc))
+            ->all();
+    }
+
+    /**
+     * 기준 문서 연결
+     */
+    public function attachDocument(int $itemId, array $data): array
+    {
+        $item = AuditChecklistItem::findOrFail($itemId);
+        $tenantId = $this->tenantId();
+
+        $doc = AuditStandardDocument::create([
+            'tenant_id' => $tenantId,
+            'checklist_item_id' => $item->id,
+            'title' => $data['title'],
+            'version' => $data['version'] ?? null,
+            'date' => $data['date'] ?? null,
+            'document_id' => $data['document_id'] ?? null,
+        ]);
+
+        $doc->load('document');
+
+        return $this->transformStandardDocument($doc);
+    }
+
+    /**
+     * 기준 문서 연결 해제
+     */
+    public function detachDocument(int $itemId, int $docId): void
+    {
+        $doc = AuditStandardDocument::where('checklist_item_id', $itemId)
+            ->where('id', $docId)
+            ->firstOrFail();
+
+        $doc->delete();
+    }
+
+    // ===== Private: Sync & Transform =====
+
+    private function syncCategories(AuditChecklist $checklist, array $categoriesData, int $tenantId): void
+    {
+        // 기존 카테고리 ID 추적 (삭제 감지용)
+        $existingCategoryIds = $checklist->categories()->pluck('id')->all();
+        $keptCategoryIds = [];
+
+        foreach ($categoriesData as $catIdx => $catData) {
+            if (! empty($catData['id'])) {
+                // 기존 카테고리 업데이트
+                $category = AuditChecklistCategory::findOrFail($catData['id']);
+                $category->update([
+                    'title' => $catData['title'],
+                    'sort_order' => $catData['sort_order'] ?? $catIdx,
+                ]);
+                $keptCategoryIds[] = $category->id;
+            } else {
+                // 새 카테고리 생성
+                $category = AuditChecklistCategory::create([
+                    'tenant_id' => $tenantId,
+                    'checklist_id' => $checklist->id,
+                    'title' => $catData['title'],
+                    'sort_order' => $catData['sort_order'] ?? $catIdx,
+                ]);
+                $keptCategoryIds[] = $category->id;
+            }
+
+            // 하위 항목 동기화
+            $this->syncItems($category, $catData['items'] ?? [], $tenantId);
+        }
+
+        // 삭제된 카테고리 제거 (cascade로 items도 삭제)
+        $deletedIds = array_diff($existingCategoryIds, $keptCategoryIds);
+        if (! empty($deletedIds)) {
+            AuditChecklistCategory::whereIn('id', $deletedIds)->delete();
+        }
+    }
+
+    private function syncItems(AuditChecklistCategory $category, array $itemsData, int $tenantId): void
+    {
+        $existingItemIds = $category->items()->pluck('id')->all();
+        $keptItemIds = [];
+
+        foreach ($itemsData as $itemIdx => $itemData) {
+            if (! empty($itemData['id'])) {
+                $item = AuditChecklistItem::findOrFail($itemData['id']);
+                $item->update([
+                    'name' => $itemData['name'],
+                    'description' => $itemData['description'] ?? null,
+                    'sort_order' => $itemData['sort_order'] ?? $itemIdx,
+                ]);
+                $keptItemIds[] = $item->id;
+            } else {
+                $item = AuditChecklistItem::create([
+                    'tenant_id' => $tenantId,
+                    'category_id' => $category->id,
+                    'name' => $itemData['name'],
+                    'description' => $itemData['description'] ?? null,
+                    'sort_order' => $itemData['sort_order'] ?? $itemIdx,
+                ]);
+                $keptItemIds[] = $item->id;
+            }
+        }
+
+        $deletedIds = array_diff($existingItemIds, $keptItemIds);
+        if (! empty($deletedIds)) {
+            AuditChecklistItem::whereIn('id', $deletedIds)->delete();
+        }
+    }
+
+    private function transformListItem(AuditChecklist $checklist): array
+    {
+        $total = 0;
+        $completed = 0;
+        foreach ($checklist->categories as $category) {
+            foreach ($category->items as $item) {
+                $total++;
+                if ($item->is_completed) {
+                    $completed++;
+                }
+            }
+        }
+
+        return [
+            'id' => (string) $checklist->id,
+            'year' => $checklist->year,
+            'quarter' => $checklist->quarter,
+            'type' => $checklist->type,
+            'status' => $checklist->status,
+            'progress' => [
+                'completed' => $completed,
+                'total' => $total,
+            ],
+        ];
+    }
+
+    private function transformDetail(AuditChecklist $checklist): array
+    {
+        $total = 0;
+        $completed = 0;
+
+        $categories = $checklist->categories->map(function ($category) use (&$total, &$completed) {
+            $subItems = $category->items->map(function ($item) use (&$total, &$completed) {
+                $total++;
+                if ($item->is_completed) {
+                    $completed++;
+                }
+
+                return [
+                    'id' => (string) $item->id,
+                    'name' => $item->name,
+                    'description' => $item->description,
+                    'is_completed' => $item->is_completed,
+                    'completed_at' => $item->completed_at?->toIso8601String(),
+                    'sort_order' => $item->sort_order,
+                    'standard_documents' => $item->standardDocuments->map(
+                        fn ($doc) => $this->transformStandardDocument($doc)
+                    )->all(),
+                ];
+            })->all();
+
+            return [
+                'id' => (string) $category->id,
+                'title' => $category->title,
+                'sort_order' => $category->sort_order,
+                'sub_items' => $subItems,
+            ];
+        })->all();
+
+        return [
+            'id' => (string) $checklist->id,
+            'year' => $checklist->year,
+            'quarter' => $checklist->quarter,
+            'type' => $checklist->type,
+            'status' => $checklist->status,
+            'progress' => [
+                'completed' => $completed,
+                'total' => $total,
+            ],
+            'categories' => $categories,
+        ];
+    }
+
+    private function transformStandardDocument(AuditStandardDocument $doc): array
+    {
+        $file = $doc->document;
+
+        return [
+            'id' => (string) $doc->id,
+            'title' => $doc->title,
+            'version' => $doc->version ?? '-',
+            'date' => $doc->date?->toDateString() ?? '',
+            'file_name' => $file?->original_name ?? null,
+            'file_url' => $file ? "/api/v1/documents/{$file->id}/download" : null,
+        ];
+    }
+}
diff --git a/database/migrations/2026_03_10_110000_create_audit_checklists_tables.php b/database/migrations/2026_03_10_110000_create_audit_checklists_tables.php
new file mode 100644
index 0000000..1c9e332
--- /dev/null
+++ b/database/migrations/2026_03_10_110000_create_audit_checklists_tables.php
@@ -0,0 +1,90 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 1) 심사 점검표 마스터
+        Schema::create('audit_checklists', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->smallInteger('year')->unsigned()->comment('연도');
+            $table->tinyInteger('quarter')->unsigned()->comment('분기 1~4');
+            $table->string('type', 30)->default('standard_manual')->comment('심사유형');
+            $table->string('status', 20)->default('draft')->comment('draft/in_progress/completed');
+            $table->json('options')->nullable()->comment('추가 설정');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'year', 'quarter', 'type'], 'uq_audit_checklists_tenant_period');
+            $table->index(['tenant_id', 'status'], 'idx_audit_checklists_status');
+            $table->foreign('tenant_id')->references('id')->on('tenants');
+        });
+
+        // 2) 점검표 카테고리
+        Schema::create('audit_checklist_categories', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->unsignedBigInteger('checklist_id')->comment('점검표ID');
+            $table->string('title', 200)->comment('카테고리명');
+            $table->unsignedInteger('sort_order')->default(0)->comment('정렬순서');
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->index(['checklist_id', 'sort_order'], 'idx_audit_categories_sort');
+            $table->foreign('checklist_id')->references('id')->on('audit_checklists')->onDelete('cascade');
+        });
+
+        // 3) 점검표 세부 항목
+        Schema::create('audit_checklist_items', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->unsignedBigInteger('category_id')->comment('카테고리ID');
+            $table->string('name', 200)->comment('항목명');
+            $table->text('description')->nullable()->comment('항목 설명');
+            $table->boolean('is_completed')->default(false)->comment('완료여부');
+            $table->timestamp('completed_at')->nullable()->comment('완료일시');
+            $table->unsignedBigInteger('completed_by')->nullable()->comment('완료처리자');
+            $table->unsignedInteger('sort_order')->default(0)->comment('정렬순서');
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->index(['category_id', 'sort_order'], 'idx_audit_items_sort');
+            $table->index(['category_id', 'is_completed'], 'idx_audit_items_completed');
+            $table->foreign('category_id')->references('id')->on('audit_checklist_categories')->onDelete('cascade');
+            $table->foreign('completed_by')->references('id')->on('users')->onDelete('set null');
+        });
+
+        // 4) 기준 문서 연결
+        Schema::create('audit_standard_documents', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->unsignedBigInteger('checklist_item_id')->comment('점검항목ID');
+            $table->string('title', 200)->comment('문서명');
+            $table->string('version', 20)->nullable()->comment('버전');
+            $table->date('date')->nullable()->comment('시행일');
+            $table->unsignedBigInteger('document_id')->nullable()->comment('EAV 파일 FK');
+            $table->json('options')->nullable();
+            $table->timestamps();
+
+            $table->index('checklist_item_id', 'idx_audit_std_docs_item');
+            $table->foreign('checklist_item_id')->references('id')->on('audit_checklist_items')->onDelete('cascade');
+            $table->foreign('document_id')->references('id')->on('documents')->onDelete('set null');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('audit_standard_documents');
+        Schema::dropIfExists('audit_checklist_items');
+        Schema::dropIfExists('audit_checklist_categories');
+        Schema::dropIfExists('audit_checklists');
+    }
+};
diff --git a/routes/api/v1/quality.php b/routes/api/v1/quality.php
index 8100eb7..5edb7ca 100644
--- a/routes/api/v1/quality.php
+++ b/routes/api/v1/quality.php
@@ -7,6 +7,7 @@
  * - 실적신고
  */
 
+use App\Http\Controllers\Api\V1\AuditChecklistController;
 use App\Http\Controllers\Api\V1\PerformanceReportController;
 use App\Http\Controllers\Api\V1\QmsLotAuditController;
 use App\Http\Controllers\Api\V1\QualityDocumentController;
@@ -48,3 +49,16 @@
     Route::get('/documents/{type}/{id}', [QmsLotAuditController::class, 'documentDetail'])->whereNumber('id')->name('v1.qms.lot-audit.documents.detail');
     Route::patch('/units/{id}/confirm', [QmsLotAuditController::class, 'confirm'])->whereNumber('id')->name('v1.qms.lot-audit.units.confirm');
 });
+
+// QMS 기준/매뉴얼 심사 (1일차)
+Route::prefix('qms')->group(function () {
+    Route::get('/checklists', [AuditChecklistController::class, 'index'])->name('v1.qms.checklists.index');
+    Route::post('/checklists', [AuditChecklistController::class, 'store'])->name('v1.qms.checklists.store');
+    Route::get('/checklists/{id}', [AuditChecklistController::class, 'show'])->whereNumber('id')->name('v1.qms.checklists.show');
+    Route::put('/checklists/{id}', [AuditChecklistController::class, 'update'])->whereNumber('id')->name('v1.qms.checklists.update');
+    Route::patch('/checklists/{id}/complete', [AuditChecklistController::class, 'complete'])->whereNumber('id')->name('v1.qms.checklists.complete');
+    Route::patch('/checklist-items/{id}/toggle', [AuditChecklistController::class, 'toggleItem'])->whereNumber('id')->name('v1.qms.checklist-items.toggle');
+    Route::get('/checklist-items/{id}/documents', [AuditChecklistController::class, 'itemDocuments'])->whereNumber('id')->name('v1.qms.checklist-items.documents');
+    Route::post('/checklist-items/{id}/documents', [AuditChecklistController::class, 'attachDocument'])->whereNumber('id')->name('v1.qms.checklist-items.documents.attach');
+    Route::delete('/checklist-items/{id}/documents/{docId}', [AuditChecklistController::class, 'detachDocument'])->whereNumber('id')->whereNumber('docId')->name('v1.qms.checklist-items.documents.detach');
+});

From e061faadc205fb4bf21ee81a44ec4c3f5389eaac Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 17:55:00 +0900
Subject: [PATCH 133/166] =?UTF-8?q?feat:=20[QMS]=20Auditable=20trait=20?=
 =?UTF-8?q?=EA=B2=BD=EB=A1=9C=20=EC=88=98=EC=A0=95=20+=20=ED=92=88?=
 =?UTF-8?q?=EC=A7=88=20=EB=8D=94=EB=AF=B8=20=EB=8D=B0=EC=9D=B4=ED=84=B0=20?=
 =?UTF-8?q?Seeder?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- AuditChecklist.php: App\Models\Traits → App\Traits 경로 수정
- QualityDummyDataSeeder: 3개 품질 페이지용 더미 데이터 생성
  - 품질관리서 10건, 실적신고 6건, 점검표 2건(Q1/Q2), 항목 54건, 기준문서 114건

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Models/Qualitys/AuditChecklist.php      |   4 +-
 database/seeders/QualityDummyDataSeeder.php | 608 ++++++++++++++++++++
 2 files changed, 610 insertions(+), 2 deletions(-)
 create mode 100644 database/seeders/QualityDummyDataSeeder.php

diff --git a/app/Models/Qualitys/AuditChecklist.php b/app/Models/Qualitys/AuditChecklist.php
index af878d5..d620270 100644
--- a/app/Models/Qualitys/AuditChecklist.php
+++ b/app/Models/Qualitys/AuditChecklist.php
@@ -2,8 +2,8 @@
 
 namespace App\Models\Qualitys;
 
-use App\Models\Traits\Auditable;
-use App\Models\Traits\BelongsToTenant;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\HasMany;
 use Illuminate\Database\Eloquent\SoftDeletes;
diff --git a/database/seeders/QualityDummyDataSeeder.php b/database/seeders/QualityDummyDataSeeder.php
new file mode 100644
index 0000000..63c007c
--- /dev/null
+++ b/database/seeders/QualityDummyDataSeeder.php
@@ -0,0 +1,608 @@
+<?php
+
+namespace Database\Seeders;
+
+use Carbon\Carbon;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class QualityDummyDataSeeder extends Seeder
+{
+    private const TENANT_ID = 287;
+
+    private const USER_ID = 33;
+
+    private const CLIENT_IDS = [9, 10, 11, 12, 13];
+
+    private const ORDER_IDS = [11, 17, 18, 28, 29, 41, 42, 43, 57, 59];
+
+    public function run(): void
+    {
+        $tenantId = self::TENANT_ID;
+        $userId = self::USER_ID;
+        $now = Carbon::now();
+
+        // 멱등성: 이미 데이터가 있으면 스킵
+        $existing = DB::table('quality_documents')
+            ->where('tenant_id', $tenantId)
+            ->where('quality_doc_number', 'like', 'KD-QD-202604-%')
+            ->count();
+
+        if ($existing > 0) {
+            $this->command->info('   ⚠ quality_documents: 이미 '.$existing.'개 존재 (스킵)');
+
+            return;
+        }
+
+        DB::transaction(function () use ($tenantId, $userId, $now) {
+            // ============================================================
+            // Page 1: 제품검사/품질관리서 (quality_documents + orders + locations)
+            // ============================================================
+            $this->command->info('📋 Page 1: 제품검사/품질관리서 더미 데이터 생성...');
+
+            $qualityDocs = [
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0001',
+                    'site_name' => '강남 르네상스 오피스텔 신축공사',
+                    'status' => 'completed',
+                    'client_id' => self::CLIENT_IDS[0],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-02-15',
+                    'options' => json_encode([
+                        'manager' => ['name' => '김현수', 'phone' => '010-1111-2222'],
+                        'contractor' => ['name' => '이건설', 'phone' => '02-3333-4444', 'address' => '서울시 강남구 역삼동', 'company' => '대한건설(주)'],
+                        'inspection' => ['end_date' => '2026-03-05', 'start_date' => '2026-03-03', 'request_date' => '2026-02-28'],
+                        'supervisor' => ['name' => '박감리', 'phone' => '02-5555-6666', 'office' => '한국감리사무소', 'address' => '서울시 서초구'],
+                        'site_address' => ['detail' => '강남 르네상스 오피스텔 B1~15F', 'address' => '서울시 강남구 역삼동 123-45', 'postal_code' => '06241'],
+                        'construction_site' => ['name' => '강남 르네상스 오피스텔 신축공사', 'lot_number' => '123-45', 'land_location' => '서울시 강남구 역삼동'],
+                        'material_distributor' => ['ceo' => '최대표', 'phone' => '02-7777-8888', 'address' => '서울시 송파구', 'company' => '경동자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0002',
+                    'site_name' => '판교 테크노밸리 물류센터',
+                    'status' => 'completed',
+                    'client_id' => self::CLIENT_IDS[1],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-02-20',
+                    'options' => json_encode([
+                        'manager' => ['name' => '정우성', 'phone' => '010-2222-3333'],
+                        'contractor' => ['name' => '박시공', 'phone' => '031-4444-5555', 'address' => '경기도 성남시 분당구', 'company' => '판교건설(주)'],
+                        'inspection' => ['end_date' => '2026-03-08', 'start_date' => '2026-03-06', 'request_date' => '2026-03-01'],
+                        'supervisor' => ['name' => '이감리', 'phone' => '031-6666-7777', 'office' => '성남감리사무소', 'address' => '경기도 성남시 분당구'],
+                        'site_address' => ['detail' => '판교 테크노밸리 3단지 물류동', 'address' => '경기도 성남시 분당구 판교동 678-9', 'postal_code' => '13487'],
+                        'construction_site' => ['name' => '판교 테크노밸리 물류센터 신축', 'lot_number' => '678-9', 'land_location' => '경기도 성남시 분당구 판교동'],
+                        'material_distributor' => ['ceo' => '김대표', 'phone' => '031-8888-9999', 'address' => '경기도 용인시', 'company' => '한국자재유통(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0003',
+                    'site_name' => '잠실 롯데월드타워 리모델링',
+                    'status' => 'completed',
+                    'client_id' => self::CLIENT_IDS[2],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-02-25',
+                    'options' => json_encode([
+                        'manager' => ['name' => '송민호', 'phone' => '010-3333-4444'],
+                        'contractor' => ['name' => '최시공', 'phone' => '02-5555-6666', 'address' => '서울시 송파구 잠실동', 'company' => '잠실건설(주)'],
+                        'inspection' => ['end_date' => '2026-03-12', 'start_date' => '2026-03-10', 'request_date' => '2026-03-05'],
+                        'supervisor' => ['name' => '강감리', 'phone' => '02-7777-8888', 'office' => '송파감리사무소', 'address' => '서울시 송파구'],
+                        'site_address' => ['detail' => '잠실 롯데월드타워 15~20F', 'address' => '서울시 송파구 잠실동 29', 'postal_code' => '05551'],
+                        'construction_site' => ['name' => '잠실 롯데월드타워 리모델링 공사', 'lot_number' => '29', 'land_location' => '서울시 송파구 잠실동'],
+                        'material_distributor' => ['ceo' => '한대표', 'phone' => '02-9999-0000', 'address' => '서울시 강동구', 'company' => '동부자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0004',
+                    'site_name' => '마곡 LG사이언스파크 증축',
+                    'status' => 'completed',
+                    'client_id' => self::CLIENT_IDS[3],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-03-01',
+                    'options' => json_encode([
+                        'manager' => ['name' => '윤서연', 'phone' => '010-4444-5555'],
+                        'contractor' => ['name' => '임시공', 'phone' => '02-1234-5678', 'address' => '서울시 강서구 마곡동', 'company' => '마곡종합건설(주)'],
+                        'inspection' => ['end_date' => '2026-03-15', 'start_date' => '2026-03-13', 'request_date' => '2026-03-08'],
+                        'supervisor' => ['name' => '오감리', 'phone' => '02-2345-6789', 'office' => '강서감리사무소', 'address' => '서울시 강서구'],
+                        'site_address' => ['detail' => 'LG사이언스파크 E동 증축', 'address' => '서울시 강서구 마곡동 757', 'postal_code' => '07796'],
+                        'construction_site' => ['name' => '마곡 LG사이언스파크 증축공사', 'lot_number' => '757', 'land_location' => '서울시 강서구 마곡동'],
+                        'material_distributor' => ['ceo' => '장대표', 'phone' => '02-3456-7890', 'address' => '서울시 영등포구', 'company' => '서부자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0005',
+                    'site_name' => '인천 송도 스마트시티 아파트',
+                    'status' => 'in_progress',
+                    'client_id' => self::CLIENT_IDS[3],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-03-05',
+                    'options' => json_encode([
+                        'manager' => ['name' => '안재현', 'phone' => '010-5555-6666'],
+                        'contractor' => ['name' => '배시공', 'phone' => '032-1111-2222', 'address' => '인천시 연수구 송도동', 'company' => '송도종합건설(주)'],
+                        'inspection' => ['end_date' => null, 'start_date' => '2026-03-18', 'request_date' => '2026-03-10'],
+                        'supervisor' => ['name' => '황감리', 'phone' => '032-3333-4444', 'office' => '인천감리사무소', 'address' => '인천시 연수구'],
+                        'site_address' => ['detail' => '송도 스마트시티 A블록 101~105동', 'address' => '인천시 연수구 송도동 100-1', 'postal_code' => '21990'],
+                        'construction_site' => ['name' => '인천 송도 스마트시티 아파트 신축', 'lot_number' => '100-1', 'land_location' => '인천시 연수구 송도동'],
+                        'material_distributor' => ['ceo' => '서대표', 'phone' => '032-5555-6666', 'address' => '인천시 남동구', 'company' => '인천자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0006',
+                    'site_name' => '화성 동탄2 행복주택 단지',
+                    'status' => 'in_progress',
+                    'client_id' => self::CLIENT_IDS[4],
+                    'inspector_id' => $userId,
+                    'received_date' => '2026-03-06',
+                    'options' => json_encode([
+                        'manager' => ['name' => '류준열', 'phone' => '010-6666-7777'],
+                        'contractor' => ['name' => '조시공', 'phone' => '031-2222-3333', 'address' => '경기도 화성시 동탄', 'company' => '동탄건설(주)'],
+                        'inspection' => ['end_date' => null, 'start_date' => null, 'request_date' => '2026-03-12'],
+                        'supervisor' => ['name' => '문감리', 'phone' => '031-4444-5555', 'office' => '화성감리사무소', 'address' => '경기도 화성시'],
+                        'site_address' => ['detail' => '동탄2 행복주택 A1~A5동', 'address' => '경기도 화성시 동탄면 200-3', 'postal_code' => '18450'],
+                        'construction_site' => ['name' => '화성 동탄2 행복주택 단지 신축공사', 'lot_number' => '200-3', 'land_location' => '경기도 화성시 동탄면'],
+                        'material_distributor' => ['ceo' => '남대표', 'phone' => '031-6666-7777', 'address' => '경기도 오산시', 'company' => '경기자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0007',
+                    'site_name' => '세종시 정부청사 별관',
+                    'status' => 'in_progress',
+                    'client_id' => self::CLIENT_IDS[0],
+                    'inspector_id' => null,
+                    'received_date' => '2026-03-07',
+                    'options' => json_encode([
+                        'manager' => ['name' => '김세종', 'phone' => '010-7777-8888'],
+                        'contractor' => ['name' => '정시공', 'phone' => '044-1111-2222', 'address' => '세종시 어진동', 'company' => '세종건설(주)'],
+                        'inspection' => ['end_date' => null, 'start_date' => null, 'request_date' => null],
+                        'supervisor' => ['name' => '고감리', 'phone' => '044-3333-4444', 'office' => '세종감리사무소', 'address' => '세종시 나성동'],
+                        'site_address' => ['detail' => '정부세종청사 별관동', 'address' => '세종시 어진동 850', 'postal_code' => '30113'],
+                        'construction_site' => ['name' => '세종시 정부청사 별관 신축공사', 'lot_number' => '850', 'land_location' => '세종시 어진동'],
+                        'material_distributor' => ['ceo' => '윤대표', 'phone' => '044-5555-6666', 'address' => '대전시 유성구', 'company' => '중부자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0008',
+                    'site_name' => '부산 해운대 엘시티 주상복합',
+                    'status' => 'in_progress',
+                    'client_id' => self::CLIENT_IDS[1],
+                    'inspector_id' => null,
+                    'received_date' => '2026-03-08',
+                    'options' => json_encode([
+                        'manager' => ['name' => '이부산', 'phone' => '010-8888-9999'],
+                        'contractor' => ['name' => '노시공', 'phone' => '051-1111-2222', 'address' => '부산시 해운대구', 'company' => '해운대건설(주)'],
+                        'inspection' => ['end_date' => null, 'start_date' => null, 'request_date' => null],
+                        'supervisor' => ['name' => '차감리', 'phone' => '051-3333-4444', 'office' => '부산감리사무소', 'address' => '부산시 해운대구'],
+                        'site_address' => ['detail' => '해운대 엘시티 B동 전층', 'address' => '부산시 해운대구 우동 1478', 'postal_code' => '48060'],
+                        'construction_site' => ['name' => '부산 해운대 엘시티 주상복합 리모델링', 'lot_number' => '1478', 'land_location' => '부산시 해운대구 우동'],
+                        'material_distributor' => ['ceo' => '백대표', 'phone' => '051-5555-6666', 'address' => '부산시 사하구', 'company' => '남부자재(주)'],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0009',
+                    'site_name' => '수원 광교 복합문화센터',
+                    'status' => 'draft',
+                    'client_id' => self::CLIENT_IDS[4],
+                    'inspector_id' => null,
+                    'received_date' => '2026-03-09',
+                    'options' => json_encode([
+                        'manager' => ['name' => '한지민', 'phone' => '010-5555-6666'],
+                        'contractor' => ['name' => '', 'phone' => '', 'address' => '', 'company' => ''],
+                        'inspection' => ['end_date' => null, 'start_date' => null, 'request_date' => null],
+                        'supervisor' => ['name' => '', 'phone' => '', 'office' => '', 'address' => ''],
+                        'site_address' => ['detail' => '광교 복합문화센터 전관', 'address' => '경기도 수원시 영통구 광교동 200', 'postal_code' => '16508'],
+                        'construction_site' => ['name' => '수원 광교 복합문화센터 신축공사', 'lot_number' => '200', 'land_location' => '경기도 수원시 영통구 광교동'],
+                        'material_distributor' => ['ceo' => '', 'phone' => '', 'address' => '', 'company' => ''],
+                    ]),
+                ],
+                [
+                    'quality_doc_number' => 'KD-QD-202604-0010',
+                    'site_name' => '대구 수성 의료복합단지',
+                    'status' => 'draft',
+                    'client_id' => self::CLIENT_IDS[2],
+                    'inspector_id' => null,
+                    'received_date' => '2026-03-10',
+                    'options' => json_encode([
+                        'manager' => ['name' => '박대구', 'phone' => '010-9999-0000'],
+                        'contractor' => ['name' => '', 'phone' => '', 'address' => '', 'company' => ''],
+                        'inspection' => ['end_date' => null, 'start_date' => null, 'request_date' => null],
+                        'supervisor' => ['name' => '', 'phone' => '', 'office' => '', 'address' => ''],
+                        'site_address' => ['detail' => '수성 의료복합단지 본관', 'address' => '대구시 수성구 범어동 350', 'postal_code' => '42020'],
+                        'construction_site' => ['name' => '대구 수성 의료복합단지 신축공사', 'lot_number' => '350', 'land_location' => '대구시 수성구 범어동'],
+                        'material_distributor' => ['ceo' => '', 'phone' => '', 'address' => '', 'company' => ''],
+                    ]),
+                ],
+            ];
+
+            $qualityDocIds = [];
+            foreach ($qualityDocs as $doc) {
+                $qualityDocIds[] = DB::table('quality_documents')->insertGetId(array_merge($doc, [
+                    'tenant_id' => $tenantId,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ]));
+            }
+            $this->command->info('   ✅ quality_documents: '.count($qualityDocIds).'개 생성');
+
+            // completed/in_progress 문서에 수주 연결 (draft 제외)
+            $docOrderMapping = [
+                $qualityDocIds[0] => [self::ORDER_IDS[0], self::ORDER_IDS[1]],                          // completed
+                $qualityDocIds[1] => [self::ORDER_IDS[2], self::ORDER_IDS[3], self::ORDER_IDS[4]],      // completed
+                $qualityDocIds[2] => [self::ORDER_IDS[5], self::ORDER_IDS[6]],                          // completed
+                $qualityDocIds[3] => [self::ORDER_IDS[7], self::ORDER_IDS[8]],                          // completed
+                $qualityDocIds[4] => [self::ORDER_IDS[9], self::ORDER_IDS[0]],                          // in_progress
+                $qualityDocIds[5] => [self::ORDER_IDS[1], self::ORDER_IDS[2]],                          // in_progress
+                $qualityDocIds[6] => [self::ORDER_IDS[3]],                                              // in_progress
+                $qualityDocIds[7] => [self::ORDER_IDS[4], self::ORDER_IDS[5]],                          // in_progress
+            ];
+
+            $qdoMap = [];
+            $qdoCount = 0;
+            foreach ($docOrderMapping as $docId => $orderIds) {
+                foreach ($orderIds as $orderId) {
+                    $qdoId = DB::table('quality_document_orders')->insertGetId([
+                        'quality_document_id' => $docId,
+                        'order_id' => $orderId,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                    $qdoMap[$docId][$orderId] = $qdoId;
+                    $qdoCount++;
+                }
+            }
+            $this->command->info('   ✅ quality_document_orders: '.$qdoCount.'개 생성');
+
+            // 각 수주별 order_items 조회 후 locations 생성
+            $inspectionDataSets = [
+                json_encode(['motor' => 'pass', 'material' => 'pass', 'impactTest' => 'pass', 'productName' => '방화셔터', 'guideRailGap' => 'pass', 'openCloseTest' => 'pass']),
+                json_encode(['motor' => 'pass', 'material' => 'pass', 'impactTest' => 'fail', 'productName' => '방화셔터', 'guideRailGap' => 'pass', 'openCloseTest' => 'pass']),
+                json_encode(['motor' => 'pass', 'material' => 'pass', 'impactTest' => 'pass', 'productName' => '방화문', 'guideRailGap' => 'N/A', 'openCloseTest' => 'pass']),
+                json_encode(['motor' => 'N/A', 'material' => 'pass', 'impactTest' => 'pass', 'productName' => '스크린셔터', 'guideRailGap' => 'pass', 'openCloseTest' => 'pass']),
+                json_encode(['motor' => 'pass', 'material' => 'fail', 'impactTest' => 'pass', 'productName' => '방화셔터', 'guideRailGap' => 'pass', 'openCloseTest' => 'fail']),
+                json_encode(['motor' => 'pass', 'material' => 'pass', 'impactTest' => 'pass', 'productName' => '절곡셔터', 'guideRailGap' => 'pass', 'openCloseTest' => 'pass']),
+            ];
+
+            $completedDocIds = array_slice($qualityDocIds, 0, 4); // 처음 4개가 completed
+            $locationCount = 0;
+            foreach ($qdoMap as $docId => $orderMap) {
+                foreach ($orderMap as $orderId => $qdoId) {
+                    $orderItemIds = DB::table('order_items')
+                        ->where('order_id', $orderId)
+                        ->pluck('id')
+                        ->take(4)
+                        ->toArray();
+
+                    if (empty($orderItemIds)) {
+                        // order_items가 없으면 order_nodes → order_items 경로 시도
+                        $nodeIds = DB::table('order_nodes')
+                            ->where('order_id', $orderId)
+                            ->pluck('id');
+                        $orderItemIds = DB::table('order_items')
+                            ->whereIn('order_node_id', $nodeIds)
+                            ->pluck('id')
+                            ->take(4)
+                            ->toArray();
+                    }
+
+                    if (empty($orderItemIds)) {
+                        $this->command->warn('   ⚠ order_id='.$orderId.'에 order_items 없음 (스킵)');
+
+                        continue;
+                    }
+
+                    foreach ($orderItemIds as $idx => $orderItemId) {
+                        $isCompleted = in_array($docId, $completedDocIds);
+                        $inspectionStatus = $isCompleted
+                            ? ($idx === 1 ? 'fail' : 'pass')
+                            : 'pending';
+
+                        $inspectionData = $isCompleted
+                            ? $inspectionDataSets[$idx % count($inspectionDataSets)]
+                            : null;
+
+                        $postWidth = ($isCompleted || $idx < 2) ? rand(1800, 3200) : null;
+                        $postHeight = ($isCompleted || $idx < 2) ? rand(2100, 3800) : null;
+                        $changeReason = ($isCompleted && $idx === 0) ? '현장 사정으로 규격 변경' : null;
+
+                        $locOptions = null;
+                        if ($isCompleted) {
+                            $locOptions = json_encode([
+                                'lot_audit_confirmed' => $idx !== 1,
+                                'lot_audit_confirmed_at' => $idx !== 1 ? $now->toDateTimeString() : null,
+                                'lot_audit_confirmed_by' => $idx !== 1 ? $userId : null,
+                            ]);
+                        }
+
+                        DB::table('quality_document_locations')->insert([
+                            'quality_document_id' => $docId,
+                            'quality_document_order_id' => $qdoId,
+                            'order_item_id' => $orderItemId,
+                            'post_width' => $postWidth,
+                            'post_height' => $postHeight,
+                            'change_reason' => $changeReason,
+                            'inspection_data' => $inspectionData,
+                            'document_id' => null,
+                            'inspection_status' => $inspectionStatus,
+                            'options' => $locOptions,
+                            'created_at' => $now,
+                            'updated_at' => $now,
+                        ]);
+                        $locationCount++;
+                    }
+                }
+            }
+            $this->command->info('   ✅ quality_document_locations: '.$locationCount.'개 생성');
+
+            // ============================================================
+            // Page 2: 실적신고 (performance_reports)
+            // ============================================================
+            $this->command->info('📊 Page 2: 실적신고 더미 데이터 생성...');
+
+            $existingReports = DB::table('performance_reports')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('quality_document_id', $qualityDocIds)
+                ->count();
+
+            if ($existingReports > 0) {
+                $this->command->info('   ⚠ performance_reports: 이미 '.$existingReports.'개 존재 (스킵)');
+            } else {
+                $performanceReports = [
+                    [
+                        'quality_document_id' => $qualityDocIds[0],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'confirmed',
+                        'confirmed_date' => '2026-03-06',
+                        'confirmed_by' => $userId,
+                        'memo' => '1분기 검사 완료 - 강남 르네상스 건',
+                    ],
+                    [
+                        'quality_document_id' => $qualityDocIds[1],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'confirmed',
+                        'confirmed_date' => '2026-03-09',
+                        'confirmed_by' => $userId,
+                        'memo' => '판교 물류센터 건 - 확인 완료',
+                    ],
+                    [
+                        'quality_document_id' => $qualityDocIds[2],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'unconfirmed',
+                        'confirmed_date' => null,
+                        'confirmed_by' => null,
+                        'memo' => '잠실 리모델링 건 - 확인 대기중',
+                    ],
+                    [
+                        'quality_document_id' => $qualityDocIds[3],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'confirmed',
+                        'confirmed_date' => '2026-03-16',
+                        'confirmed_by' => $userId,
+                        'memo' => '마곡 LG사이언스파크 건 - 확인 완료',
+                    ],
+                    [
+                        'quality_document_id' => $qualityDocIds[4],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'pending',
+                        'confirmed_date' => null,
+                        'confirmed_by' => null,
+                        'memo' => '송도 아파트 건 - 검사 진행중',
+                    ],
+                    [
+                        'quality_document_id' => $qualityDocIds[5],
+                        'year' => 2026, 'quarter' => 1,
+                        'confirmation_status' => 'pending',
+                        'confirmed_date' => null,
+                        'confirmed_by' => null,
+                        'memo' => '동탄 행복주택 건 - 검사 진행중',
+                    ],
+                ];
+
+                foreach ($performanceReports as $report) {
+                    DB::table('performance_reports')->insert(array_merge($report, [
+                        'tenant_id' => $tenantId,
+                        'created_by' => $userId,
+                        'updated_by' => $userId,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]));
+                }
+                $this->command->info('   ✅ performance_reports: '.count($performanceReports).'개 생성');
+            }
+
+            // ============================================================
+            // Page 3: 품질인정심사 (audit_checklists + categories + items + standard_documents)
+            // ============================================================
+            $this->command->info('🏅 Page 3: 품질인정심사 더미 데이터 생성...');
+
+            $existingChecklist = DB::table('audit_checklists')
+                ->where('tenant_id', $tenantId)
+                ->where('year', 2026)
+                ->where('type', 'standard_manual')
+                ->first();
+
+            if ($existingChecklist) {
+                $this->command->info('   ⚠ audit_checklists: 이미 존재 (스킵)');
+            } else {
+                // Q1 점검표 (in_progress)
+                $this->seedChecklist($tenantId, $userId, $now, 2026, 1, 'in_progress', '정기심사');
+                // Q2 점검표 (draft)
+                $this->seedChecklist($tenantId, $userId, $now, 2026, 2, 'draft', '중간심사');
+            }
+
+            $this->command->info('');
+            $this->command->info('🎉 품질 더미 데이터 생성 완료!');
+        });
+    }
+
+    private function seedChecklist(int $tenantId, int $userId, Carbon $now, int $year, int $quarter, string $status, string $auditType): void
+    {
+        $checklistId = DB::table('audit_checklists')->insertGetId([
+            'tenant_id' => $tenantId,
+            'year' => $year,
+            'quarter' => $quarter,
+            'type' => 'standard_manual',
+            'status' => $status,
+            'options' => json_encode([
+                'audit_date' => $year.'-'.str_pad($quarter * 3, 2, '0', STR_PAD_LEFT).'-15',
+                'auditor' => '한국품질인증원',
+                'audit_type' => $auditType,
+            ]),
+            'created_by' => $userId,
+            'updated_by' => $userId,
+            'created_at' => $now,
+            'updated_at' => $now,
+        ]);
+        $this->command->info('   ✅ audit_checklists: '.$year.' Q'.$quarter.' ('.$status.') 생성');
+
+        $isActive = $status !== 'draft';
+
+        $categoriesData = [
+            [
+                'title' => '품질경영 시스템',
+                'sort_order' => 1,
+                'items' => [
+                    ['name' => '품질방침 수립 및 공표', 'description' => '최고경영자의 품질방침 수립, 문서화 및 전직원 공표 여부', 'is_completed' => $isActive,
+                        'docs' => [['title' => '품질매뉴얼 Rev.5', 'version' => '5.0', 'date' => '2025-12-01'], ['title' => '품질방침 선언서', 'version' => '3.0', 'date' => '2025-06-15']]],
+                    ['name' => '품질목표 설정 및 관리', 'description' => '연간 품질목표 설정, 실행계획 수립 및 주기적 모니터링', 'is_completed' => $isActive,
+                        'docs' => [['title' => $year.'년 품질목표 관리대장', 'version' => '1.0', 'date' => $year.'-01-05'], ['title' => '품질목표 관리절차서', 'version' => '2.1', 'date' => '2025-09-10']]],
+                    ['name' => '내부심사 계획 및 실시', 'description' => '연간 내부심사 계획 수립 및 실시 기록', 'is_completed' => false,
+                        'docs' => [['title' => '내부심사 절차서', 'version' => '4.0', 'date' => '2025-03-20'], ['title' => $year.'년 내부심사 계획서', 'version' => '1.0', 'date' => $year.'-01-15'], ['title' => '내부심사 보고서 양식', 'version' => '2.0', 'date' => '2025-07-01']]],
+                    ['name' => '경영검토 실시', 'description' => '최고경영자 주관 경영검토 실시 및 기록 유지', 'is_completed' => false,
+                        'docs' => [['title' => '경영검토 절차서', 'version' => '3.2', 'date' => '2025-08-01'], ['title' => '2025년 하반기 경영검토 회의록', 'version' => '1.0', 'date' => '2025-12-20']]],
+                    ['name' => '문서 및 기록 관리 체계', 'description' => '품질문서 체계(매뉴얼, 절차서, 지침서) 수립 및 관리', 'is_completed' => $isActive,
+                        'docs' => [['title' => '문서관리 절차서', 'version' => '4.5', 'date' => '2025-10-01'], ['title' => '기록관리 절차서', 'version' => '4.0', 'date' => '2025-03-10']]],
+                ],
+            ],
+            [
+                'title' => '설계 및 개발',
+                'sort_order' => 2,
+                'items' => [
+                    ['name' => '설계 입력 관리', 'description' => '설계 입력 요구사항 식별, 문서화 및 검토', 'is_completed' => $isActive,
+                        'docs' => [['title' => '설계관리 절차서', 'version' => '4.1', 'date' => '2025-10-15'], ['title' => '설계입력 검토서 양식', 'version' => '2.0', 'date' => '2025-05-20']]],
+                    ['name' => '설계 출력 관리', 'description' => '설계 출력물 문서화 및 입력 요구사항 충족 확인', 'is_completed' => $isActive,
+                        'docs' => [['title' => '설계출력 검증서 양식', 'version' => '2.0', 'date' => '2025-06-15'], ['title' => '도면 관리기준서', 'version' => '3.0', 'date' => '2025-08-20']]],
+                    ['name' => '설계 검증 및 유효성 확인', 'description' => '설계 출력물에 대한 검증/유효성 확인 절차 운영', 'is_completed' => false,
+                        'docs' => [['title' => '설계검증 절차서', 'version' => '3.0', 'date' => '2025-04-10'], ['title' => '설계유효성확인 체크리스트', 'version' => '1.5', 'date' => '2025-11-01'], ['title' => '시제품 시험성적서 양식', 'version' => '2.0', 'date' => '2025-06-30']]],
+                    ['name' => '설계 변경 관리', 'description' => '설계 변경 요청, 승인 및 이력 관리', 'is_completed' => false,
+                        'docs' => [['title' => '설계변경 관리절차서', 'version' => '2.3', 'date' => '2025-07-15'], ['title' => '설계변경 요청서(ECR) 양식', 'version' => '1.0', 'date' => '2025-01-10']]],
+                    ['name' => 'FMEA 및 위험 분석', 'description' => '설계 고장모드 영향분석(FMEA) 실시 및 관리', 'is_completed' => false,
+                        'docs' => [['title' => 'FMEA 절차서', 'version' => '2.0', 'date' => '2025-09-01'], ['title' => 'DFMEA 양식', 'version' => '1.5', 'date' => '2025-11-20']]],
+                ],
+            ],
+            [
+                'title' => '구매 관리',
+                'sort_order' => 3,
+                'items' => [
+                    ['name' => '협력업체 평가 및 선정', 'description' => '협력업체 초기평가, 정기평가 기준 및 실시 기록', 'is_completed' => $isActive,
+                        'docs' => [['title' => '협력업체 관리절차서', 'version' => '5.0', 'date' => '2025-09-01'], ['title' => '2025년 협력업체 평가결과', 'version' => '1.0', 'date' => '2025-12-15']]],
+                    ['name' => '수입검사 절차', 'description' => '구매 자재 수입검사 기준 및 합/불합격 처리 절차', 'is_completed' => $isActive,
+                        'docs' => [['title' => '수입검사 절차서', 'version' => '3.1', 'date' => '2025-08-20'], ['title' => '수입검사 기준서', 'version' => '4.0', 'date' => '2025-11-10'], ['title' => '자재별 검사항목 목록', 'version' => '2.0', 'date' => '2025-10-01']]],
+                    ['name' => '부적합 자재 처리', 'description' => '수입검사 불합격 자재의 격리, 반품, 특채 처리', 'is_completed' => false,
+                        'docs' => [['title' => '부적합품 관리절차서', 'version' => '3.0', 'date' => '2025-05-15'], ['title' => '특채 요청서 양식', 'version' => '1.2', 'date' => '2025-09-20']]],
+                    ['name' => '구매문서 관리', 'description' => '구매 사양서, 발주서 등 구매문서 관리 체계', 'is_completed' => false,
+                        'docs' => [['title' => '구매관리 절차서', 'version' => '4.2', 'date' => '2025-07-01']]],
+                    ['name' => '입고 및 자재 보관 관리', 'description' => '입고 검수, 자재 보관 조건 및 선입선출 관리', 'is_completed' => $isActive,
+                        'docs' => [['title' => '자재관리 절차서', 'version' => '3.5', 'date' => '2025-08-01'], ['title' => '창고관리 기준서', 'version' => '2.0', 'date' => '2025-10-15']]],
+                ],
+            ],
+            [
+                'title' => '제조 공정 관리',
+                'sort_order' => 4,
+                'items' => [
+                    ['name' => '공정 관리 계획', 'description' => '제조 공정별 관리항목, 관리기준, 검사방법 수립', 'is_completed' => $isActive,
+                        'docs' => [['title' => '공정관리 절차서', 'version' => '4.0', 'date' => '2025-07-10'], ['title' => 'QC공정도', 'version' => '3.0', 'date' => '2025-09-15']]],
+                    ['name' => '작업표준서 관리', 'description' => '공정별 작업표준서 작성, 배포 및 최신본 관리', 'is_completed' => $isActive,
+                        'docs' => [['title' => '작업표준서 관리절차', 'version' => '2.5', 'date' => '2025-06-20'], ['title' => '방화셔터 조립 작업표준서', 'version' => '5.0', 'date' => '2025-11-01']]],
+                    ['name' => '공정검사 실시', 'description' => '제조 공정 중 품질검사 기준 및 기록 관리', 'is_completed' => false,
+                        'docs' => [['title' => '공정검사 절차서', 'version' => '3.5', 'date' => '2025-10-20'], ['title' => '공정검사 체크시트', 'version' => '2.0', 'date' => '2025-11-15']]],
+                    ['name' => '부적합품 관리', 'description' => '공정 중 발생한 부적합품 식별, 격리, 처리', 'is_completed' => false,
+                        'docs' => [['title' => '부적합품 관리절차서', 'version' => '3.0', 'date' => '2025-05-15'], ['title' => '부적합 처리대장 양식', 'version' => '2.0', 'date' => '2025-08-01']]],
+                ],
+            ],
+            [
+                'title' => '검사 및 시험',
+                'sort_order' => 5,
+                'items' => [
+                    ['name' => '최종검사 및 시험', 'description' => '완제품 출하 전 최종검사 기준 및 기록', 'is_completed' => false,
+                        'docs' => [['title' => '최종검사 절차서', 'version' => '4.0', 'date' => '2025-06-01'], ['title' => '방화셔터 시험성적서 양식', 'version' => '3.0', 'date' => '2025-08-10'], ['title' => '제품검사 기준서', 'version' => '5.1', 'date' => '2025-12-05']]],
+                    ['name' => '검사·측정 장비 관리', 'description' => '검사장비 교정, 유지보수 계획 및 이력 관리', 'is_completed' => $isActive,
+                        'docs' => [['title' => '계측기 관리절차서', 'version' => '2.8', 'date' => '2025-04-15'], ['title' => $year.'년 교정계획표', 'version' => '1.0', 'date' => $year.'-01-10']]],
+                    ['name' => '시정 및 예방조치', 'description' => '부적합 발생 시 시정조치, 재발방지 및 예방조치 관리', 'is_completed' => false,
+                        'docs' => [['title' => '시정예방조치 절차서', 'version' => '3.3', 'date' => '2025-09-25'], ['title' => '시정조치 보고서 양식', 'version' => '2.0', 'date' => '2025-05-01']]],
+                    ['name' => '품질기록 관리', 'description' => '품질기록 식별, 보관, 보호, 검색, 폐기 절차', 'is_completed' => $isActive,
+                        'docs' => [['title' => '기록관리 절차서', 'version' => '4.0', 'date' => '2025-03-10'], ['title' => '기록보존 기간표', 'version' => '2.5', 'date' => '2025-07-20']]],
+                    ['name' => '출하 및 인도 관리', 'description' => '완제품 출하검사, 포장, 운송 및 인도 절차', 'is_completed' => false,
+                        'docs' => [['title' => '출하관리 절차서', 'version' => '3.0', 'date' => '2025-05-20'], ['title' => '포장 및 운송 기준서', 'version' => '2.5', 'date' => '2025-09-10']]],
+                ],
+            ],
+            [
+                'title' => '고객만족 및 지속적 개선',
+                'sort_order' => 6,
+                'items' => [
+                    ['name' => '고객 불만 처리', 'description' => '고객 불만 접수, 처리, 회신 및 재발방지 체계', 'is_completed' => $isActive,
+                        'docs' => [['title' => '고객불만 처리절차서', 'version' => '3.0', 'date' => '2025-04-01'], ['title' => '고객불만 처리대장 양식', 'version' => '2.0', 'date' => '2025-07-15']]],
+                    ['name' => '고객만족도 조사', 'description' => '정기적 고객만족도 조사 실시 및 결과 분석', 'is_completed' => false,
+                        'docs' => [['title' => '고객만족도 조사절차서', 'version' => '2.0', 'date' => '2025-06-01'], ['title' => '2025년 고객만족도 조사결과', 'version' => '1.0', 'date' => '2025-12-30']]],
+                    ['name' => '지속적 개선 활동', 'description' => '품질개선 과제 발굴, 실행 및 효과 확인', 'is_completed' => false,
+                        'docs' => [['title' => '지속적개선 절차서', 'version' => '2.5', 'date' => '2025-08-15'], ['title' => '개선활동 보고서 양식', 'version' => '1.5', 'date' => '2025-10-20']]],
+                ],
+            ],
+        ];
+
+        $categoryCount = 0;
+        $itemCount = 0;
+        $docCount = 0;
+
+        foreach ($categoriesData as $catData) {
+            $categoryId = DB::table('audit_checklist_categories')->insertGetId([
+                'tenant_id' => $tenantId,
+                'checklist_id' => $checklistId,
+                'title' => $catData['title'],
+                'sort_order' => $catData['sort_order'],
+                'options' => null,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+            $categoryCount++;
+
+            foreach ($catData['items'] as $itemIdx => $itemData) {
+                $completedAt = $itemData['is_completed'] ? $now->copy()->subDays(rand(1, 15)) : null;
+
+                $itemId = DB::table('audit_checklist_items')->insertGetId([
+                    'tenant_id' => $tenantId,
+                    'category_id' => $categoryId,
+                    'name' => $itemData['name'],
+                    'description' => $itemData['description'],
+                    'is_completed' => $itemData['is_completed'],
+                    'completed_at' => $completedAt,
+                    'completed_by' => $itemData['is_completed'] ? $userId : null,
+                    'sort_order' => $itemIdx + 1,
+                    'options' => null,
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ]);
+                $itemCount++;
+
+                foreach ($itemData['docs'] as $docData) {
+                    DB::table('audit_standard_documents')->insert([
+                        'tenant_id' => $tenantId,
+                        'checklist_item_id' => $itemId,
+                        'title' => $docData['title'],
+                        'version' => $docData['version'],
+                        'date' => $docData['date'],
+                        'document_id' => null,
+                        'options' => null,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                    $docCount++;
+                }
+            }
+        }
+
+        $this->command->info('   ✅ audit_checklist_categories: '.$categoryCount.'개 생성');
+        $this->command->info('   ✅ audit_checklist_items: '.$itemCount.'개 생성');
+        $this->command->info('   ✅ audit_standard_documents: '.$docCount.'개 생성');
+    }
+}

From 079f4b0ffb163e1822cbaaa1bb4b87fb6c448c8e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Tue, 10 Mar 2026 23:01:12 +0900
Subject: [PATCH 134/166] =?UTF-8?q?feat:=20[=EB=AC=B8=EC=84=9C]=20document?=
 =?UTF-8?q?=5Fdata,=20document=5Fapprovals,=20document=5Fattachments?=
 =?UTF-8?q?=EC=97=90=20tenant=5Fid=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 3개 테이블에 tenant_id 컬럼 + 인덱스 추가
- 기존 데이터는 부모 테이블(documents)에서 tenant_id 자동 채움
- 멀티테넌시 일관성 확보 및 데이터 동기화 지원

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 ...dd_tenant_id_to_document_detail_tables.php | 46 +++++++++++++++++++
 1 file changed, 46 insertions(+)
 create mode 100644 database/migrations/2026_03_10_224806_add_tenant_id_to_document_detail_tables.php

diff --git a/database/migrations/2026_03_10_224806_add_tenant_id_to_document_detail_tables.php b/database/migrations/2026_03_10_224806_add_tenant_id_to_document_detail_tables.php
new file mode 100644
index 0000000..b34858e
--- /dev/null
+++ b/database/migrations/2026_03_10_224806_add_tenant_id_to_document_detail_tables.php
@@ -0,0 +1,46 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        $tables = ['document_data', 'document_approvals', 'document_attachments'];
+
+        foreach ($tables as $table) {
+            Schema::table($table, function (Blueprint $table) {
+                $table->unsignedBigInteger('tenant_id')->nullable()->after('id')->comment('테넌트 ID');
+                $table->index('tenant_id');
+            });
+
+            // 부모 테이블(documents)에서 tenant_id 채우기
+            DB::statement("
+                UPDATE {$table} t
+                JOIN documents d ON t.document_id = d.id
+                SET t.tenant_id = d.tenant_id
+            ");
+        }
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        $tables = ['document_data', 'document_approvals', 'document_attachments'];
+
+        foreach ($tables as $table) {
+            Schema::table($table, function (Blueprint $table) {
+                $table->dropIndex(['tenant_id']);
+                $table->dropColumn('tenant_id');
+            });
+        }
+    }
+};
\ No newline at end of file

From bbaeefb6b5dd7e8a49d9ecdb41fa62b4870d45a9 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 11 Mar 2026 02:04:47 +0900
Subject: [PATCH 135/166] =?UTF-8?q?sync:=20main=20=EB=B0=B0=ED=8F=AC=20?=
 =?UTF-8?q?=EB=8F=99=EA=B8=B0=ED=99=94=202026-03-11?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit


From f0464d4f8cbb39f41d323e31a68bf2695155e4f0 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 10:06:24 +0900
Subject: [PATCH 136/166] =?UTF-8?q?fix:=20[db]=20codebridge=20DB=20?=
 =?UTF-8?q?=EB=B6=84=EB=A6=AC=20=ED=9B=84=20=EA=B9=A8=EC=A7=84=20FK=20?=
 =?UTF-8?q?=EC=A0=9C=EC=95=BD=EC=A1=B0=EA=B1=B4=2052=EA=B0=9C=20=EC=A0=9C?=
 =?UTF-8?q?=EA=B1=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- sam → codebridge 테이블 이동 후 users, tenants 등 참조하는 FK 잔존
- esign_field_templates INSERT 시 FK violation 발생 수정
---
 ...op_broken_foreign_keys_from_codebridge.php | 109 ++++++++++++++++++
 1 file changed, 109 insertions(+)
 create mode 100644 database/migrations/2026_03_11_100000_drop_broken_foreign_keys_from_codebridge.php

diff --git a/database/migrations/2026_03_11_100000_drop_broken_foreign_keys_from_codebridge.php b/database/migrations/2026_03_11_100000_drop_broken_foreign_keys_from_codebridge.php
new file mode 100644
index 0000000..d98e0c1
--- /dev/null
+++ b/database/migrations/2026_03_11_100000_drop_broken_foreign_keys_from_codebridge.php
@@ -0,0 +1,109 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * codebridge DB 분리 후 남은 깨진 FK 제약조건 제거
+ *
+ * 원인: 2026_03_09_230000_drop_codebridge_tables_from_sam 마이그레이션으로
+ * sam → codebridge로 테이블을 이동했으나, codebridge 테이블의 FK 제약조건이
+ * 여전히 sam에 남아있는 users, tenants, departments 등을 참조하고 있었음.
+ *
+ * 영향: esign_field_templates 등에서 INSERT 시 FK violation 발생
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $connection = 'codebridge';
+
+        // 참조 대상: users (27개)
+        $this->dropForeignKeySafe($connection, 'admin_api_bookmarks', 'admin_api_bookmarks_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_api_deprecations', 'admin_api_deprecations_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_api_environments', 'admin_api_environments_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_api_histories', 'admin_api_histories_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_api_templates', 'admin_api_templates_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_meeting_logs', 'admin_meeting_logs_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_pm_daily_logs', 'admin_pm_daily_logs_deleted_by_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_pm_daily_logs', 'admin_pm_daily_logs_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_pm_daily_logs', 'admin_pm_daily_logs_updated_by_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_pm_issues', 'admin_pm_issues_assignee_id_foreign');
+        $this->dropForeignKeySafe($connection, 'ai_token_usages', 'ai_token_usages_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_confirmed_by_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_updated_by_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_deleted_by_foreign');
+        $this->dropForeignKeySafe($connection, 'demo_links', 'demo_links_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_contracts', 'esign_contracts_updated_by_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_contracts', 'esign_contracts_deleted_by_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_contracts', 'esign_contracts_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_field_templates', 'esign_field_templates_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'login_tokens', 'login_tokens_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_contract_products', 'sales_contract_products_created_by_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_manager_documents', 'sales_manager_documents_uploaded_by_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_manager_documents', 'sales_manager_documents_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_scenario_checklists', 'sales_scenario_checklists_user_id_foreign');
+        $this->dropForeignKeySafe($connection, 'tenant_prospects', 'tenant_prospects_converted_by_foreign');
+        $this->dropForeignKeySafe($connection, 'tenant_prospects', 'tenant_prospects_registered_by_foreign');
+
+        // 참조 대상: tenants (16개)
+        $this->dropForeignKeySafe($connection, 'account_codes', 'account_codes_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_meeting_logs', 'admin_meeting_logs_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'admin_pm_daily_logs', 'admin_pm_daily_logs_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'ai_token_usages', 'ai_token_usages_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'barobill_bank_sync_status', 'barobill_bank_sync_status_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'barobill_bank_transaction_splits', 'barobill_bank_transaction_splits_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'barobill_bank_transactions', 'barobill_bank_transactions_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'barobill_card_transaction_hides', 'barobill_card_transaction_hides_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'barobill_members', 'barobill_members_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'business_income_payments', 'business_income_payments_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_audit_logs', 'esign_audit_logs_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_contracts', 'esign_contracts_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_field_templates', 'esign_field_templates_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_sign_fields', 'esign_sign_fields_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'esign_signers', 'esign_signers_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'expense_accounts', 'expense_accounts_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'hometax_invoices', 'hometax_invoices_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_contract_products', 'sales_contract_products_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_manager_documents', 'sales_manager_documents_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'sales_scenario_checklists', 'sales_scenario_checklists_tenant_id_foreign');
+        $this->dropForeignKeySafe($connection, 'tenant_prospects', 'tenant_prospects_tenant_id_foreign');
+
+        // 참조 대상: departments (1개)
+        $this->dropForeignKeySafe($connection, 'admin_pm_issues', 'admin_pm_issues_department_id_foreign');
+
+        // 참조 대상: processes (1개)
+        $this->dropForeignKeySafe($connection, 'equipment_process', 'equipment_process_process_id_foreign');
+
+        // 참조 대상: prospects (1개)
+        $this->dropForeignKeySafe($connection, 'demo_links', 'demo_links_prospect_id_foreign');
+
+        // 참조 대상: clients (1개)
+        $this->dropForeignKeySafe($connection, 'expense_accounts', 'expense_accounts_vendor_id_foreign');
+
+        // 참조 대상: barobill_card_transactions (1개)
+        $this->dropForeignKeySafe($connection, 'barobill_card_transaction_amount_logs', 'bb_amount_log_trans_fk');
+    }
+
+    public function down(): void
+    {
+        // 복원 불필요: 크로스 DB FK는 의도적으로 제거한 것
+    }
+
+    private function dropForeignKeySafe(string $connection, string $table, string $foreignKey): void
+    {
+        $exists = DB::connection($connection)->select("
+            SELECT 1 FROM information_schema.TABLE_CONSTRAINTS
+            WHERE TABLE_SCHEMA = DATABASE()
+              AND TABLE_NAME = ?
+              AND CONSTRAINT_NAME = ?
+              AND CONSTRAINT_TYPE = 'FOREIGN KEY'
+        ", [$table, $foreignKey]);
+
+        if (! empty($exists)) {
+            DB::connection($connection)->statement("ALTER TABLE `{$table}` DROP FOREIGN KEY `{$foreignKey}`");
+        }
+    }
+};

From 6f48b8620607bd5d786cbe49695ecd40d7fa09f5 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 10:15:59 +0900
Subject: [PATCH 137/166] =?UTF-8?q?fix:=20[account-codes]=20=EA=B3=84?=
 =?UTF-8?q?=EC=A0=95=EA=B3=BC=EB=AA=A9=20=EC=A4=91=EB=B3=B5=20=EB=8D=B0?=
 =?UTF-8?q?=EC=9D=B4=ED=84=B0=20=EC=A0=95=EB=A6=AC=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 비표준 코드(5자리 KIS 중복, 1-2자리 카테고리 헤더) 비활성화
- 홈택스 분개 코드 수정: 135→117, 251→201, 255→208
---
 ...01502_fix_account_codes_duplicate_data.php | 65 +++++++++++++++++++
 1 file changed, 65 insertions(+)
 create mode 100644 database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php

diff --git a/database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php b/database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php
new file mode 100644
index 0000000..197e599
--- /dev/null
+++ b/database/migrations/2026_03_11_101502_fix_account_codes_duplicate_data.php
@@ -0,0 +1,65 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 계정과목 중복 데이터 정리 및 홈택스 분개 코드 수정
+ *
+ * 문제: 5자리 KIS 코드가 5회씩 중복 등록 (2386개), 1-2자리 카테고리 헤더 포함
+ * → 드롭다운에 2549개 표시 (정상: 163개)
+ *
+ * 홈택스 분개 기본 코드 불일치:
+ * - 135(미존재) → 117(부가세대급금)
+ * - 251(장기차입금) → 201(외상매입금)
+ * - 255(장기미지급금) → 208(부가세예수금)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 1. 3자리가 아닌 코드 비활성화 (5자리 KIS 중복, 1-2자리 카테고리 헤더)
+        $deactivated = DB::table('account_codes')
+            ->where('is_active', true)
+            ->whereRaw('LENGTH(code) != 3')
+            ->update(['is_active' => false]);
+
+        // 2. 홈택스 분개에서 잘못된 코드 수정
+        $fixed135 = DB::table('hometax_invoice_journals')
+            ->where('account_code', '135')
+            ->update(['account_code' => '117', 'account_name' => '부가세대급금']);
+
+        $fixed251 = DB::table('hometax_invoice_journals')
+            ->where('account_code', '251')
+            ->where('account_name', '외상매입금')
+            ->update(['account_code' => '201']);
+
+        $fixed255 = DB::table('hometax_invoice_journals')
+            ->where('account_code', '255')
+            ->where('account_name', '부가세예수금')
+            ->update(['account_code' => '208']);
+
+        Log::info('[Migration] 계정과목 정리 완료', [
+            'deactivated_codes' => $deactivated,
+            'fixed_135_to_117' => $fixed135,
+            'fixed_251_to_201' => $fixed251,
+            'fixed_255_to_208' => $fixed255,
+        ]);
+    }
+
+    public function down(): void
+    {
+        // 비활성화된 비표준 코드 복원
+        DB::table('account_codes')
+            ->where('is_active', false)
+            ->whereRaw('LENGTH(code) != 3')
+            ->update(['is_active' => true]);
+
+        // 분개 코드 원복
+        DB::table('hometax_invoice_journals')
+            ->where('account_code', '117')
+            ->where('account_name', '부가세대급금')
+            ->update(['account_code' => '135']);
+    }
+};

From 3fd412f89dd430a789c296e812fcb154aff57eaf Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 16:57:54 +0900
Subject: [PATCH 138/166] =?UTF-8?q?feat:=20[approval]=20=EA=B2=B0=EC=9E=AC?=
 =?UTF-8?q?=EA=B4=80=EB=A6=AC=20=EC=8B=9C=EC=8A=A4=ED=85=9C=20MNG=20?=
 =?UTF-8?q?=EC=8A=A4=ED=83=80=EC=9D=BC=EB=A1=9C=20=EC=A0=84=EB=A9=B4=20?=
 =?UTF-8?q?=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 보류/보류해제 기능 추가 (hold, releaseHold)
- 전결 기능 추가 (preDecide - 이후 결재 건너뛰고 최종 승인)
- 복사 재기안 기능 추가 (copyForRedraft)
- 반려 후 재상신 로직 (rejection_history 저장, resubmit_count 증가)
- 결재자 스냅샷 저장 (approver_name, department, position)
- 완료함 목록/현황 API 추가 (completed, completedSummary)
- 뱃지 카운트 API 추가 (badgeCounts)
- 완료함 일괄 읽음 처리 (markCompletedAsRead)
- 위임 관리 CRUD API 추가 (delegations)
- Leave 연동 (승인/반려/회수/삭제 시 휴가 상태 동기화)
- ApprovalDelegation 모델 신규 생성
- STATUS_ON_HOLD 상수 추가 (Approval, ApprovalStep)
- isEditable/isSubmittable 반려 상태 허용으로 확장
- isCancellable 보류 상태 포함
- 회수 시 첫 번째 결재자 처리 여부 검증 추가
- i18n 에러/메시지 키 추가
---
 .../Controllers/Api/V1/ApprovalController.php | 147 +++-
 app/Models/Tenants/Approval.php               | 129 +++-
 app/Models/Tenants/ApprovalDelegation.php     |  80 ++
 app/Models/Tenants/ApprovalForm.php           |   1 +
 app/Models/Tenants/ApprovalStep.php           |  20 +
 app/Services/ApprovalService.php              | 692 +++++++++++++++++-
 lang/ko/error.php                             |  15 +-
 lang/ko/message.php                           |   4 +
 routes/api/v1/hr.php                          |  15 +
 9 files changed, 1076 insertions(+), 27 deletions(-)
 create mode 100644 app/Models/Tenants/ApprovalDelegation.php

diff --git a/app/Http/Controllers/Api/V1/ApprovalController.php b/app/Http/Controllers/Api/V1/ApprovalController.php
index 1e75426..d2b1a92 100644
--- a/app/Http/Controllers/Api/V1/ApprovalController.php
+++ b/app/Http/Controllers/Api/V1/ApprovalController.php
@@ -155,11 +155,104 @@ public function reject(int $id, RejectRequest $request): JsonResponse
      * 결재 회수 (기안자만)
      * POST /v1/approvals/{id}/cancel
      */
-    public function cancel(int $id): JsonResponse
+    public function cancel(int $id, Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->cancel($id, $request->input('recall_reason'));
+        }, __('message.approval.cancelled'));
+    }
+
+    /**
+     * 보류 (현재 결재자만)
+     * POST /v1/approvals/{id}/hold
+     */
+    public function hold(int $id, Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $comment = $request->input('comment');
+            if (empty($comment)) {
+                throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(__('error.approval.comment_required'));
+            }
+
+            return $this->service->hold($id, $comment);
+        }, __('message.approval.held'));
+    }
+
+    /**
+     * 보류 해제 (보류한 결재자만)
+     * POST /v1/approvals/{id}/release-hold
+     */
+    public function releaseHold(int $id): JsonResponse
     {
         return ApiResponse::handle(function () use ($id) {
-            return $this->service->cancel($id);
-        }, __('message.approval.cancelled'));
+            return $this->service->releaseHold($id);
+        }, __('message.approval.hold_released'));
+    }
+
+    /**
+     * 전결 (현재 결재자가 이후 모든 결재를 건너뛰고 최종 승인)
+     * POST /v1/approvals/{id}/pre-decide
+     */
+    public function preDecide(int $id, Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->preDecide($id, $request->input('comment'));
+        }, __('message.approval.pre_decided'));
+    }
+
+    /**
+     * 복사 재기안
+     * POST /v1/approvals/{id}/copy
+     */
+    public function copyForRedraft(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->copyForRedraft($id);
+        }, __('message.approval.copied'));
+    }
+
+    /**
+     * 완료함 목록
+     * GET /v1/approvals/completed
+     */
+    public function completed(IndexRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->completed($request->validated());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 완료함 현황 카드
+     * GET /v1/approvals/completed/summary
+     */
+    public function completedSummary(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->completedSummary();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 미처리 건수 (뱃지용)
+     * GET /v1/approvals/badge-counts
+     */
+    public function badgeCounts(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->badgeCounts();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 완료함 미읽음 일괄 읽음 처리
+     * POST /v1/approvals/completed/mark-read
+     */
+    public function markCompletedAsRead(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->markCompletedAsRead();
+        }, __('message.approval.marked_read'));
     }
 
     /**
@@ -183,4 +276,52 @@ public function markUnread(int $id): JsonResponse
             return $this->service->markUnread($id);
         }, __('message.approval.marked_unread'));
     }
+
+    // =========================================================================
+    // 위임 관리
+    // =========================================================================
+
+    /**
+     * 위임 목록
+     * GET /v1/approvals/delegations
+     */
+    public function delegationIndex(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->delegationIndex($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 위임 생성
+     * POST /v1/approvals/delegations
+     */
+    public function delegationStore(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->delegationStore($request->all());
+        }, __('message.created'));
+    }
+
+    /**
+     * 위임 수정
+     * PATCH /v1/approvals/delegations/{id}
+     */
+    public function delegationUpdate(int $id, Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->delegationUpdate($id, $request->all());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 위임 삭제
+     * DELETE /v1/approvals/delegations/{id}
+     */
+    public function delegationDestroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->delegationDestroy($id);
+        }, __('message.deleted'));
+    }
 }
diff --git a/app/Models/Tenants/Approval.php b/app/Models/Tenants/Approval.php
index 373e14f..270e40c 100644
--- a/app/Models/Tenants/Approval.php
+++ b/app/Models/Tenants/Approval.php
@@ -39,22 +39,35 @@ class Approval extends Model
     protected $casts = [
         'content' => 'array',
         'attachments' => 'array',
+        'rejection_history' => 'array',
+        'is_urgent' => 'boolean',
         'drafted_at' => 'datetime',
         'completed_at' => 'datetime',
+        'drafter_read_at' => 'datetime',
         'current_step' => 'integer',
+        'resubmit_count' => 'integer',
     ];
 
     protected $fillable = [
         'tenant_id',
         'document_number',
         'form_id',
+        'line_id',
         'title',
         'content',
+        'body',
         'status',
+        'is_urgent',
         'drafter_id',
+        'department_id',
         'drafted_at',
         'completed_at',
+        'drafter_read_at',
         'current_step',
+        'resubmit_count',
+        'rejection_history',
+        'recall_reason',
+        'parent_doc_id',
         'attachments',
         'linkable_type',
         'linkable_id',
@@ -66,6 +79,7 @@ class Approval extends Model
     protected $attributes = [
         'status' => 'draft',
         'current_step' => 0,
+        'resubmit_count' => 0,
     ];
 
     // =========================================================================
@@ -82,12 +96,15 @@ class Approval extends Model
 
     public const STATUS_CANCELLED = 'cancelled';   // 회수/취소
 
+    public const STATUS_ON_HOLD = 'on_hold';       // 보류
+
     public const STATUSES = [
         self::STATUS_DRAFT,
         self::STATUS_PENDING,
         self::STATUS_APPROVED,
         self::STATUS_REJECTED,
         self::STATUS_CANCELLED,
+        self::STATUS_ON_HOLD,
     ];
 
     // =========================================================================
@@ -102,6 +119,14 @@ public function form(): BelongsTo
         return $this->belongsTo(ApprovalForm::class, 'form_id');
     }
 
+    /**
+     * 결재선 템플릿
+     */
+    public function line(): BelongsTo
+    {
+        return $this->belongsTo(ApprovalLine::class, 'line_id');
+    }
+
     /**
      * 기안자
      */
@@ -110,6 +135,30 @@ public function drafter(): BelongsTo
         return $this->belongsTo(User::class, 'drafter_id');
     }
 
+    /**
+     * 기안 부서
+     */
+    public function department(): BelongsTo
+    {
+        return $this->belongsTo(Department::class, 'department_id');
+    }
+
+    /**
+     * 원본 문서 (복사 재기안 시)
+     */
+    public function parentDocument(): BelongsTo
+    {
+        return $this->belongsTo(self::class, 'parent_doc_id');
+    }
+
+    /**
+     * 하위 문서들 (이 문서에서 복사된 문서들)
+     */
+    public function childDocuments(): HasMany
+    {
+        return $this->hasMany(self::class, 'parent_doc_id');
+    }
+
     /**
      * 결재 단계들
      */
@@ -207,11 +256,19 @@ public function scopeRejected($query)
     }
 
     /**
-     * 완료됨 (승인 또는 반려)
+     * 완료됨 (승인, 반려, 회수)
      */
     public function scopeCompleted($query)
     {
-        return $query->whereIn('status', [self::STATUS_APPROVED, self::STATUS_REJECTED]);
+        return $query->whereIn('status', [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED]);
+    }
+
+    /**
+     * 보류 상태
+     */
+    public function scopeOnHold($query)
+    {
+        return $query->where('status', self::STATUS_ON_HOLD);
     }
 
     /**
@@ -227,19 +284,19 @@ public function scopeByDrafter($query, int $userId)
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (임시저장 상태만)
+     * 수정 가능 여부 (임시저장 또는 반려 상태)
      */
     public function isEditable(): bool
     {
-        return $this->status === self::STATUS_DRAFT;
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_REJECTED]);
     }
 
     /**
-     * 상신 가능 여부
+     * 상신 가능 여부 (임시저장 또는 반려 상태 = 재상신)
      */
     public function isSubmittable(): bool
     {
-        return $this->status === self::STATUS_DRAFT;
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_REJECTED]);
     }
 
     /**
@@ -251,21 +308,60 @@ public function isActionable(): bool
     }
 
     /**
-     * 회수 가능 여부 (기안자만, 진행중 상태)
+     * 회수 가능 여부 (기안자만, 진행중 또는 보류 상태)
      */
     public function isCancellable(): bool
+    {
+        return in_array($this->status, [self::STATUS_PENDING, self::STATUS_ON_HOLD]);
+    }
+
+    /**
+     * 보류 가능 여부 (진행중 상태만)
+     */
+    public function isHoldable(): bool
     {
         return $this->status === self::STATUS_PENDING;
     }
 
     /**
-     * 삭제 가능 여부 (임시저장만)
+     * 보류 해제 가능 여부 (보류 상태만)
+     */
+    public function isHoldReleasable(): bool
+    {
+        return $this->status === self::STATUS_ON_HOLD;
+    }
+
+    /**
+     * 복사 재기안 가능 여부 (완료/반려/회수 상태)
+     */
+    public function isCopyable(): bool
+    {
+        return in_array($this->status, [self::STATUS_APPROVED, self::STATUS_REJECTED, self::STATUS_CANCELLED]);
+    }
+
+    /**
+     * 삭제 가능 여부
+     * 일반 사용자: 임시저장만
+     * 관리자: 별도 isDeletableBy 사용
      */
     public function isDeletable(): bool
     {
         return $this->status === self::STATUS_DRAFT;
     }
 
+    /**
+     * 사용자 기준 삭제 가능 여부
+     * 기안자: 임시저장/반려만 삭제 가능
+     */
+    public function isDeletableBy(int $userId): bool
+    {
+        if ($this->drafter_id !== $userId) {
+            return false;
+        }
+
+        return in_array($this->status, [self::STATUS_DRAFT, self::STATUS_REJECTED]);
+    }
+
     /**
      * 상태 라벨
      */
@@ -277,10 +373,27 @@ public function getStatusLabelAttribute(): string
             self::STATUS_APPROVED => '완료',
             self::STATUS_REJECTED => '반려',
             self::STATUS_CANCELLED => '회수',
+            self::STATUS_ON_HOLD => '보류',
             default => $this->status,
         };
     }
 
+    /**
+     * 상태 색상 (UI 배지용)
+     */
+    public function getStatusColorAttribute(): string
+    {
+        return match ($this->status) {
+            self::STATUS_DRAFT => 'gray',
+            self::STATUS_PENDING => 'blue',
+            self::STATUS_APPROVED => 'green',
+            self::STATUS_REJECTED => 'red',
+            self::STATUS_CANCELLED => 'yellow',
+            self::STATUS_ON_HOLD => 'orange',
+            default => 'gray',
+        };
+    }
+
     /**
      * 현재 결재자 확인
      */
diff --git a/app/Models/Tenants/ApprovalDelegation.php b/app/Models/Tenants/ApprovalDelegation.php
new file mode 100644
index 0000000..b628784
--- /dev/null
+++ b/app/Models/Tenants/ApprovalDelegation.php
@@ -0,0 +1,80 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Models\Members\User;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ApprovalDelegation extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'approval_delegations';
+
+    protected $casts = [
+        'form_ids' => 'array',
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'notify_delegator' => 'boolean',
+        'is_active' => 'boolean',
+    ];
+
+    protected $fillable = [
+        'tenant_id',
+        'delegator_id',
+        'delegate_id',
+        'start_date',
+        'end_date',
+        'form_ids',
+        'notify_delegator',
+        'is_active',
+        'reason',
+        'created_by',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 위임자 (원래 결재자)
+     */
+    public function delegator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'delegator_id');
+    }
+
+    /**
+     * 대리자 (대신 결재하는 사람)
+     */
+    public function delegate(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'delegate_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeForDelegator($query, int $userId)
+    {
+        return $query->where('delegator_id', $userId);
+    }
+
+    public function scopeCurrentlyActive($query)
+    {
+        $today = now()->toDateString();
+
+        return $query->active()
+            ->where('start_date', '<=', $today)
+            ->where('end_date', '>=', $today);
+    }
+}
diff --git a/app/Models/Tenants/ApprovalForm.php b/app/Models/Tenants/ApprovalForm.php
index f013df7..7909298 100644
--- a/app/Models/Tenants/ApprovalForm.php
+++ b/app/Models/Tenants/ApprovalForm.php
@@ -41,6 +41,7 @@ class ApprovalForm extends Model
         'code',
         'category',
         'template',
+        'body_template',
         'is_active',
         'created_by',
         'updated_by',
diff --git a/app/Models/Tenants/ApprovalStep.php b/app/Models/Tenants/ApprovalStep.php
index 5a7c554..017c7f3 100644
--- a/app/Models/Tenants/ApprovalStep.php
+++ b/app/Models/Tenants/ApprovalStep.php
@@ -24,10 +24,12 @@
 class ApprovalStep extends Model
 {
     use Auditable;
+
     protected $table = 'approval_steps';
 
     protected $casts = [
         'step_order' => 'integer',
+        'parallel_group' => 'integer',
         'acted_at' => 'datetime',
         'is_read' => 'boolean',
         'read_at' => 'datetime',
@@ -41,8 +43,14 @@ class ApprovalStep extends Model
         'status',
         'comment',
         'acted_at',
+        'acted_by',
         'is_read',
         'read_at',
+        'parallel_group',
+        'approval_type',
+        'approver_name',
+        'approver_department',
+        'approver_position',
     ];
 
     protected $attributes = [
@@ -62,11 +70,14 @@ class ApprovalStep extends Model
 
     public const STATUS_SKIPPED = 'skipped';     // 건너뜀
 
+    public const STATUS_ON_HOLD = 'on_hold';   // 보류
+
     public const STATUSES = [
         self::STATUS_PENDING,
         self::STATUS_APPROVED,
         self::STATUS_REJECTED,
         self::STATUS_SKIPPED,
+        self::STATUS_ON_HOLD,
     ];
 
     // =========================================================================
@@ -89,6 +100,14 @@ public function approver(): BelongsTo
         return $this->belongsTo(User::class, 'approver_id');
     }
 
+    /**
+     * 실제 처리자 (위임 결재 시 대리자)
+     */
+    public function actedBy(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'acted_by');
+    }
+
     // =========================================================================
     // 스코프
     // =========================================================================
@@ -164,6 +183,7 @@ public function getStatusLabelAttribute(): string
             self::STATUS_APPROVED => '승인',
             self::STATUS_REJECTED => '반려',
             self::STATUS_SKIPPED => '건너뜀',
+            self::STATUS_ON_HOLD => '보류',
             default => $this->status,
         };
     }
diff --git a/app/Services/ApprovalService.php b/app/Services/ApprovalService.php
index 46ebf16..42d7391 100644
--- a/app/Services/ApprovalService.php
+++ b/app/Services/ApprovalService.php
@@ -3,10 +3,13 @@
 namespace App\Services;
 
 use App\Models\Documents\Document;
+use App\Models\Members\User;
 use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalDelegation;
 use App\Models\Tenants\ApprovalForm;
 use App\Models\Tenants\ApprovalLine;
 use App\Models\Tenants\ApprovalStep;
+use App\Models\Tenants\Leave;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Database\Eloquent\Collection;
 use Illuminate\Support\Facades\DB;
@@ -626,10 +629,14 @@ public function store(array $data): Approval
                 'tenant_id' => $tenantId,
                 'document_number' => $documentNumber,
                 'form_id' => $form->id,
+                'line_id' => $data['line_id'] ?? null,
                 'title' => $data['title'],
                 'content' => $data['content'],
+                'body' => $data['body'] ?? null,
                 'status' => $status,
+                'is_urgent' => $data['is_urgent'] ?? false,
                 'drafter_id' => $userId,
+                'department_id' => $data['department_id'] ?? null,
                 'drafted_at' => $status === Approval::STATUS_PENDING ? now() : null,
                 'attachments' => $data['attachments'] ?? null,
                 'created_by' => $userId,
@@ -687,8 +694,12 @@ public function update(int $id, array $data): Approval
 
             $approval->fill([
                 'form_id' => $formId,
+                'line_id' => $data['line_id'] ?? $approval->line_id,
                 'title' => $data['title'] ?? $approval->title,
                 'content' => $data['content'] ?? $approval->content,
+                'body' => $data['body'] ?? $approval->body,
+                'is_urgent' => $data['is_urgent'] ?? $approval->is_urgent,
+                'department_id' => $data['department_id'] ?? $approval->department_id,
                 'attachments' => $data['attachments'] ?? $approval->attachments,
                 'updated_by' => $userId,
             ]);
@@ -740,7 +751,7 @@ public function destroy(int $id): bool
     }
 
     /**
-     * 결재 상신
+     * 결재 상신 (draft → pending, rejected → pending 재상신 포함)
      */
     public function submit(int $id, array $data): Approval
     {
@@ -750,6 +761,7 @@ public function submit(int $id, array $data): Approval
         return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
             $approval = Approval::query()
                 ->where('tenant_id', $tenantId)
+                ->with('steps')
                 ->findOrFail($id);
 
             if (! $approval->isSubmittable()) {
@@ -767,20 +779,48 @@ public function submit(int $id, array $data): Approval
                 }
             }
 
-            // 먼저 approval을 pending으로 변경 (Observer가 올바른 상태로 트리거되도록)
+            // 반려 후 재상신 처리
+            $isResubmit = $approval->status === Approval::STATUS_REJECTED;
+            if ($isResubmit) {
+                // 반려 이력 저장
+                $rejectedStep = $approval->steps
+                    ->firstWhere('status', ApprovalStep::STATUS_REJECTED);
+                if ($rejectedStep) {
+                    $history = $approval->rejection_history ?? [];
+                    $history[] = [
+                        'round' => $approval->resubmit_count + 1,
+                        'approver_name' => $rejectedStep->approver_name ?? '',
+                        'approver_position' => $rejectedStep->approver_position ?? '',
+                        'comment' => $rejectedStep->comment,
+                        'rejected_at' => $rejectedStep->acted_at?->format('Y-m-d H:i:s'),
+                    ];
+                    $approval->rejection_history = $history;
+                }
+
+                // 기존 steps를 모두 pending으로 초기화
+                $approval->steps()->update([
+                    'status' => ApprovalStep::STATUS_PENDING,
+                    'comment' => null,
+                    'acted_at' => null,
+                ]);
+            }
+
+            // approval을 pending으로 변경
             $approval->status = Approval::STATUS_PENDING;
             $approval->drafted_at = now();
             $approval->current_step = 1;
+            $approval->resubmit_count = $isResubmit
+                ? ($approval->resubmit_count ?? 0) + 1
+                : ($approval->resubmit_count ?? 0);
             $approval->updated_by = $userId;
             $approval->save();
 
-            // steps가 있으면 새로 생성 (approval이 pending 상태일 때 생성해야 알림 발송)
+            // steps가 있으면 새로 생성
             if (! empty($data['steps'])) {
-                // 기존 결재선 삭제 후 새로 생성
                 $approval->steps()->delete();
                 $this->createApprovalSteps($approval, $data['steps']);
             } else {
-                // 기존 결재선 사용 시, Observer가 트리거되지 않으므로 수동으로 알림 발송
+                // 기존 결재선 사용 시 알림 발송
                 $firstPendingStep = $approval->steps()
                     ->where('status', ApprovalStep::STATUS_PENDING)
                     ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
@@ -850,6 +890,7 @@ public function approve(int $id, ?string $comment = null): Approval
                 // 모든 결재 완료
                 $approval->status = Approval::STATUS_APPROVED;
                 $approval->completed_at = now();
+                $approval->drafter_read_at = null;
             }
 
             $approval->current_step = $myStep->step_order + 1;
@@ -859,6 +900,11 @@ public function approve(int $id, ?string $comment = null): Approval
             // Document 브릿지 동기화
             $this->syncToLinkedDocument($approval);
 
+            // Leave 연동 (승인 완료 시)
+            if ($approval->status === Approval::STATUS_APPROVED) {
+                $this->handleApprovalCompleted($approval);
+            }
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -909,12 +955,16 @@ public function reject(int $id, string $comment): Approval
             // 문서 반려 상태로 변경
             $approval->status = Approval::STATUS_REJECTED;
             $approval->completed_at = now();
+            $approval->drafter_read_at = null;
             $approval->updated_by = $userId;
             $approval->save();
 
             // Document 브릿지 동기화
             $this->syncToLinkedDocument($approval);
 
+            // Leave 연동 (반려 시)
+            $this->handleApprovalRejected($approval, $comment);
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -928,14 +978,14 @@ public function reject(int $id, string $comment): Approval
     }
 
     /**
-     * 결재 회수 (기안자만)
+     * 결재 회수 (기안자만, pending/on_hold → cancelled)
      */
-    public function cancel(int $id): Approval
+    public function cancel(int $id, ?string $recallReason = null): Approval
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        return DB::transaction(function () use ($id, $tenantId, $userId) {
+        return DB::transaction(function () use ($id, $recallReason, $tenantId, $userId) {
             $approval = Approval::query()
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
@@ -949,24 +999,407 @@ public function cancel(int $id): Approval
                 throw new BadRequestHttpException(__('error.approval.only_drafter_can_cancel'));
             }
 
+            // 첫 번째 결재자가 이미 처리했으면 회수 불가
+            $firstApproverStep = $approval->steps()
+                ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
+                ->orderBy('step_order')
+                ->first();
+
+            if ($firstApproverStep
+                && $firstApproverStep->status !== ApprovalStep::STATUS_PENDING
+                && $firstApproverStep->status !== ApprovalStep::STATUS_ON_HOLD) {
+                throw new BadRequestHttpException(__('error.approval.first_approver_already_acted'));
+            }
+
+            // 모든 pending/on_hold steps → skipped
+            $approval->steps()
+                ->whereIn('status', [ApprovalStep::STATUS_PENDING, ApprovalStep::STATUS_ON_HOLD])
+                ->update(['status' => ApprovalStep::STATUS_SKIPPED]);
+
             $approval->status = Approval::STATUS_CANCELLED;
             $approval->completed_at = now();
+            $approval->recall_reason = $recallReason;
             $approval->updated_by = $userId;
             $approval->save();
 
-            // Document 브릿지 동기화 (steps 삭제 전에 실행)
+            // Document 브릿지 동기화
             $this->syncToLinkedDocument($approval);
 
-            // 결재 단계들 삭제
-            $approval->steps()->delete();
+            // Leave 연동 (회수 시)
+            $this->handleApprovalCancelled($approval);
 
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
+                'steps.approver:id,name',
             ]);
         });
     }
 
+    /**
+     * 보류 (현재 결재자만, pending → on_hold)
+     */
+    public function hold(int $id, string $comment): Approval
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $comment, $tenantId, $userId) {
+            $approval = Approval::query()
+                ->where('tenant_id', $tenantId)
+                ->with('steps')
+                ->findOrFail($id);
+
+            if (! $approval->isHoldable()) {
+                throw new BadRequestHttpException(__('error.approval.not_holdable'));
+            }
+
+            $currentStep = $approval->getCurrentApproverStep();
+            if (! $currentStep || $currentStep->approver_id !== $userId) {
+                throw new BadRequestHttpException(__('error.approval.not_your_turn'));
+            }
+
+            $currentStep->status = ApprovalStep::STATUS_ON_HOLD;
+            $currentStep->comment = $comment;
+            $currentStep->acted_at = now();
+            $currentStep->save();
+
+            $approval->status = Approval::STATUS_ON_HOLD;
+            $approval->updated_by = $userId;
+            $approval->save();
+
+            return $approval->fresh([
+                'form:id,name,code,category',
+                'drafter:id,name',
+                'steps.approver:id,name',
+                'steps.approver.tenantProfile:id,user_id,tenant_id,department_id,position_key,display_name',
+                'steps.approver.tenantProfile.department:id,name',
+            ]);
+        });
+    }
+
+    /**
+     * 보류 해제 (보류한 결재자만, on_hold → pending)
+     */
+    public function releaseHold(int $id): Approval
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $approval = Approval::query()
+                ->where('tenant_id', $tenantId)
+                ->with('steps')
+                ->findOrFail($id);
+
+            if (! $approval->isHoldReleasable()) {
+                throw new BadRequestHttpException(__('error.approval.not_hold_releasable'));
+            }
+
+            $holdStep = $approval->steps()
+                ->where('status', ApprovalStep::STATUS_ON_HOLD)
+                ->first();
+
+            if (! $holdStep || $holdStep->approver_id !== $userId) {
+                throw new BadRequestHttpException(__('error.approval.only_holder_can_release'));
+            }
+
+            $holdStep->status = ApprovalStep::STATUS_PENDING;
+            $holdStep->comment = null;
+            $holdStep->acted_at = null;
+            $holdStep->save();
+
+            $approval->status = Approval::STATUS_PENDING;
+            $approval->updated_by = $userId;
+            $approval->save();
+
+            return $approval->fresh([
+                'form:id,name,code,category',
+                'drafter:id,name',
+                'steps.approver:id,name',
+                'steps.approver.tenantProfile:id,user_id,tenant_id,department_id,position_key,display_name',
+                'steps.approver.tenantProfile.department:id,name',
+            ]);
+        });
+    }
+
+    /**
+     * 전결 (현재 결재자가 이후 모든 결재를 건너뛰고 최종 승인)
+     */
+    public function preDecide(int $id, ?string $comment = null): Approval
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $comment, $tenantId, $userId) {
+            $approval = Approval::query()
+                ->where('tenant_id', $tenantId)
+                ->with('steps')
+                ->findOrFail($id);
+
+            if (! $approval->isActionable()) {
+                throw new BadRequestHttpException(__('error.approval.not_actionable'));
+            }
+
+            $currentStep = $approval->getCurrentApproverStep();
+            if (! $currentStep || $currentStep->approver_id !== $userId) {
+                throw new BadRequestHttpException(__('error.approval.not_your_turn'));
+            }
+
+            // 현재 step → approved + pre_decided
+            $currentStep->status = ApprovalStep::STATUS_APPROVED;
+            $currentStep->approval_type = 'pre_decided';
+            $currentStep->comment = $comment;
+            $currentStep->acted_at = now();
+            $currentStep->save();
+
+            // 이후 모든 pending approval/agreement steps → skipped
+            $approval->steps()
+                ->where('step_order', '>', $currentStep->step_order)
+                ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
+                ->where('status', ApprovalStep::STATUS_PENDING)
+                ->update(['status' => ApprovalStep::STATUS_SKIPPED]);
+
+            // 문서 최종 승인
+            $approval->status = Approval::STATUS_APPROVED;
+            $approval->completed_at = now();
+            $approval->drafter_read_at = null;
+            $approval->updated_by = $userId;
+            $approval->save();
+
+            // Document 브릿지 동기화
+            $this->syncToLinkedDocument($approval);
+
+            // Leave 연동 (승인 완료)
+            $this->handleApprovalCompleted($approval);
+
+            return $approval->fresh([
+                'form:id,name,code,category',
+                'drafter:id,name',
+                'drafter.tenantProfile:id,user_id,tenant_id,department_id,position_key,display_name',
+                'drafter.tenantProfile.department:id,name',
+                'steps.approver:id,name',
+                'steps.approver.tenantProfile:id,user_id,tenant_id,department_id,position_key,display_name',
+                'steps.approver.tenantProfile.department:id,name',
+            ]);
+        });
+    }
+
+    /**
+     * 복사 재기안 (완료/반려/회수 문서를 복사하여 새 draft 생성)
+     */
+    public function copyForRedraft(int $id): Approval
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $original = Approval::query()
+                ->where('tenant_id', $tenantId)
+                ->with('steps')
+                ->findOrFail($id);
+
+            if (! $original->isCopyable()) {
+                throw new BadRequestHttpException(__('error.approval.not_copyable'));
+            }
+
+            if ($original->drafter_id !== $userId) {
+                throw new BadRequestHttpException(__('error.approval.only_drafter_can_copy'));
+            }
+
+            $documentNumber = $this->generateDocumentNumber($tenantId);
+
+            $newApproval = Approval::create([
+                'tenant_id' => $tenantId,
+                'document_number' => $documentNumber,
+                'form_id' => $original->form_id,
+                'line_id' => $original->line_id,
+                'title' => $original->title,
+                'content' => $original->content,
+                'body' => $original->body,
+                'status' => Approval::STATUS_DRAFT,
+                'is_urgent' => $original->is_urgent,
+                'drafter_id' => $userId,
+                'department_id' => $original->department_id,
+                'current_step' => 0,
+                'parent_doc_id' => $original->id,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+
+            // 결재선 복사 (모두 pending 상태로, 스냅샷 유지)
+            foreach ($original->steps as $step) {
+                ApprovalStep::create([
+                    'approval_id' => $newApproval->id,
+                    'step_order' => $step->step_order,
+                    'step_type' => $step->step_type,
+                    'approver_id' => $step->approver_id,
+                    'approver_name' => $step->approver_name,
+                    'approver_department' => $step->approver_department,
+                    'approver_position' => $step->approver_position,
+                    'status' => ApprovalStep::STATUS_PENDING,
+                ]);
+            }
+
+            return $newApproval->fresh([
+                'form:id,name,code,category',
+                'drafter:id,name',
+                'steps.approver:id,name',
+                'steps.approver.tenantProfile:id,user_id,tenant_id,department_id,position_key,display_name',
+                'steps.approver.tenantProfile.department:id,name',
+            ]);
+        });
+    }
+
+    /**
+     * 완료함 - 내가 기안한 완료 문서 + 내가 결재 처리한 문서
+     */
+    public function completed(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $query = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where(function ($q) use ($userId) {
+                $q->where(function ($sub) use ($userId) {
+                    $sub->where('drafter_id', $userId)
+                        ->whereIn('status', [
+                            Approval::STATUS_APPROVED,
+                            Approval::STATUS_REJECTED,
+                            Approval::STATUS_CANCELLED,
+                        ]);
+                })
+                    ->orWhereHas('steps', function ($sub) use ($userId) {
+                        $sub->where('approver_id', $userId)
+                            ->whereIn('status', [ApprovalStep::STATUS_APPROVED, ApprovalStep::STATUS_REJECTED]);
+                    });
+            })
+            ->with([
+                'form:id,name,code,category',
+                'drafter:id,name',
+                'drafter.tenantProfile:id,user_id,position_key,department_id',
+                'drafter.tenantProfile.department:id,name',
+                'steps.approver:id,name',
+            ]);
+
+        if (! empty($params['search'])) {
+            $query->where(function ($q) use ($params) {
+                $q->where('title', 'like', "%{$params['search']}%")
+                    ->orWhere('document_number', 'like', "%{$params['search']}%");
+            });
+        }
+
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        $sortBy = $params['sort_by'] ?? 'updated_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 완료함 현황 카드
+     */
+    public function completedSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $myCompleted = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('drafter_id', $userId)
+            ->whereIn('status', [Approval::STATUS_APPROVED, Approval::STATUS_REJECTED, Approval::STATUS_CANCELLED])
+            ->selectRaw('status, COUNT(*) as count')
+            ->groupBy('status')
+            ->pluck('count', 'status')
+            ->toArray();
+
+        $unreadCount = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('drafter_id', $userId)
+            ->whereIn('status', [Approval::STATUS_APPROVED, Approval::STATUS_REJECTED])
+            ->whereNull('drafter_read_at')
+            ->count();
+
+        return [
+            'approved' => $myCompleted[Approval::STATUS_APPROVED] ?? 0,
+            'rejected' => $myCompleted[Approval::STATUS_REJECTED] ?? 0,
+            'cancelled' => $myCompleted[Approval::STATUS_CANCELLED] ?? 0,
+            'unread' => $unreadCount,
+        ];
+    }
+
+    /**
+     * 미처리 건수 (뱃지용)
+     */
+    public function badgeCounts(): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $pendingCount = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('status', Approval::STATUS_PENDING)
+            ->whereHas('steps', function ($q) use ($userId) {
+                $q->where('approver_id', $userId)
+                    ->where('status', ApprovalStep::STATUS_PENDING)
+                    ->whereIn('step_type', [ApprovalLine::STEP_TYPE_APPROVAL, ApprovalLine::STEP_TYPE_AGREEMENT])
+                    ->whereRaw('step_order = (SELECT MIN(s2.step_order) FROM approval_steps s2 WHERE s2.approval_id = approval_steps.approval_id AND s2.status = ?)', [ApprovalStep::STATUS_PENDING]);
+            })
+            ->count();
+
+        $draftCount = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('status', Approval::STATUS_PENDING)
+            ->where('drafter_id', $userId)
+            ->count();
+
+        $referenceUnreadCount = ApprovalStep::query()
+            ->where('approver_id', $userId)
+            ->where('step_type', ApprovalLine::STEP_TYPE_REFERENCE)
+            ->where('is_read', false)
+            ->whereHas('approval', function ($q) use ($tenantId) {
+                $q->where('tenant_id', $tenantId);
+            })
+            ->count();
+
+        $completedUnreadCount = Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('drafter_id', $userId)
+            ->whereIn('status', [Approval::STATUS_APPROVED, Approval::STATUS_REJECTED])
+            ->whereNull('drafter_read_at')
+            ->count();
+
+        return [
+            'pending' => $pendingCount,
+            'draft' => $draftCount,
+            'reference_unread' => $referenceUnreadCount,
+            'completed_unread' => $completedUnreadCount,
+        ];
+    }
+
+    /**
+     * 완료함 미읽음 일괄 읽음 처리
+     */
+    public function markCompletedAsRead(): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return Approval::query()
+            ->where('tenant_id', $tenantId)
+            ->where('drafter_id', $userId)
+            ->whereIn('status', [Approval::STATUS_APPROVED, Approval::STATUS_REJECTED])
+            ->whereNull('drafter_read_at')
+            ->update(['drafter_read_at' => now()]);
+    }
+
     /**
      * Approval → Document 브릿지 동기화
      * 결재 승인/반려/회수 시 연결된 Document의 상태와 결재란을 동기화
@@ -1118,12 +1551,13 @@ private function generateDocumentNumber(int $tenantId): string
     }
 
     /**
-     * 결재 단계 생성
+     * 결재 단계 생성 + 결재자 스냅샷 저장
      * 프론트엔드 호환성: step_type/approver_id 또는 type/user_id 지원
      * 중복 결재자 자동 제거
      */
     private function createApprovalSteps(Approval $approval, array $steps): void
     {
+        $tenantId = $this->tenantId();
         $order = 1;
         $processedApprovers = []; // 중복 체크용
 
@@ -1142,14 +1576,248 @@ private function createApprovalSteps(Approval $approval, array $steps): void
                 }
                 $processedApprovers[] = $approverId;
 
+                // 결재자 스냅샷 (이름/부서/직위)
+                $approverName = $step['approver_name'] ?? '';
+                $approverDepartment = $step['approver_department'] ?? null;
+                $approverPosition = $step['approver_position'] ?? null;
+
+                // 스냅샷이 비어있으면 DB에서 조회
+                if (empty($approverName)) {
+                    $user = User::find($approverId);
+                    if ($user) {
+                        $approverName = $user->name;
+                        $profile = $user->tenantProfile ?? $user->tenantProfiles()
+                            ->where('tenant_id', $tenantId)
+                            ->first();
+                        if ($profile) {
+                            $approverDepartment = $approverDepartment ?: ($profile->department?->name ?? null);
+                            $approverPosition = $approverPosition ?: ($profile->position_label ?? $profile->job_title_label ?? null);
+                        }
+                    }
+                }
+
                 ApprovalStep::create([
                     'approval_id' => $approval->id,
                     'step_order' => $stepOrder,
                     'step_type' => $stepType,
                     'approver_id' => $approverId,
+                    'approver_name' => $approverName,
+                    'approver_department' => $approverDepartment,
+                    'approver_position' => $approverPosition,
                     'status' => ApprovalStep::STATUS_PENDING,
                 ]);
             }
         }
     }
+
+    // =========================================================================
+    // Leave 연동 (휴가/근태신청/사유서)
+    // =========================================================================
+
+    /**
+     * 휴가/근태신청/사유서 관련 결재 양식인지 확인
+     */
+    private function isLeaveRelatedForm(?string $code): bool
+    {
+        return in_array($code, ['leave', 'attendance_request', 'reason_report']);
+    }
+
+    /**
+     * 결재 최종 승인 시 연동 처리
+     */
+    private function handleApprovalCompleted(Approval $approval): void
+    {
+        $approval->loadMissing('form');
+
+        if (! $approval->form || ! $this->isLeaveRelatedForm($approval->form->code)) {
+            return;
+        }
+
+        $leave = Leave::where('approval_id', $approval->id)->first();
+
+        // 기안함에서 직접 올린 경우: Leave 레코드 자동 생성
+        if (! $leave && ! empty($approval->content['leave_type'])) {
+            $leave = $this->createLeaveFromApproval($approval);
+        }
+
+        if ($leave && $leave->status === 'pending') {
+            $leave->update([
+                'status' => 'approved',
+                'updated_by' => $approval->updated_by,
+            ]);
+        }
+    }
+
+    /**
+     * 결재 반려 시 연동 처리
+     */
+    private function handleApprovalRejected(Approval $approval, string $comment): void
+    {
+        $approval->loadMissing('form');
+
+        if (! $approval->form || ! $this->isLeaveRelatedForm($approval->form->code)) {
+            return;
+        }
+
+        $leave = Leave::where('approval_id', $approval->id)->first();
+        if ($leave && $leave->status === 'pending') {
+            $leave->update([
+                'status' => 'rejected',
+                'updated_by' => $approval->updated_by,
+            ]);
+        }
+    }
+
+    /**
+     * 결재 회수 시 연동 처리
+     */
+    private function handleApprovalCancelled(Approval $approval): void
+    {
+        $approval->loadMissing('form');
+
+        if (! $approval->form || ! $this->isLeaveRelatedForm($approval->form->code)) {
+            return;
+        }
+
+        $leave = Leave::where('approval_id', $approval->id)->first();
+        if ($leave && in_array($leave->status, ['pending', 'approved'])) {
+            $leave->update([
+                'status' => 'cancelled',
+                'updated_by' => $approval->updated_by,
+            ]);
+        }
+    }
+
+    /**
+     * 결재 삭제 시 연동 처리
+     */
+    private function handleApprovalDeleted(Approval $approval): void
+    {
+        $approval->loadMissing('form');
+
+        if (! $approval->form || ! $this->isLeaveRelatedForm($approval->form->code)) {
+            return;
+        }
+
+        $leave = Leave::where('approval_id', $approval->id)->first();
+        if ($leave && in_array($leave->status, ['pending', 'approved'])) {
+            $leave->update([
+                'status' => 'cancelled',
+                'updated_by' => $this->apiUserId(),
+            ]);
+        }
+    }
+
+    /**
+     * 기안함에서 직접 올린 결재 → Leave 레코드 자동 생성
+     */
+    private function createLeaveFromApproval(Approval $approval): Leave
+    {
+        $content = $approval->content;
+
+        return Leave::create([
+            'tenant_id' => $approval->tenant_id,
+            'user_id' => $content['user_id'] ?? $approval->drafter_id,
+            'leave_type' => $content['leave_type'],
+            'start_date' => $content['start_date'],
+            'end_date' => $content['end_date'],
+            'days' => $content['days'] ?? 0,
+            'reason' => $content['reason'] ?? null,
+            'status' => 'pending',
+            'approval_id' => $approval->id,
+            'created_by' => $approval->drafter_id,
+            'updated_by' => $approval->drafter_id,
+        ]);
+    }
+
+    // =========================================================================
+    // 위임 관리
+    // =========================================================================
+
+    /**
+     * 위임 목록
+     */
+    public function delegationIndex(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = ApprovalDelegation::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['delegator:id,name', 'delegate:id,name']);
+
+        if (! empty($params['delegator_id'])) {
+            $query->where('delegator_id', $params['delegator_id']);
+        }
+
+        if (isset($params['is_active'])) {
+            $query->where('is_active', $params['is_active']);
+        }
+
+        $query->orderByDesc('created_at');
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 위임 생성
+     */
+    public function delegationStore(array $data): ApprovalDelegation
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return ApprovalDelegation::create([
+            'tenant_id' => $tenantId,
+            'delegator_id' => $data['delegator_id'],
+            'delegate_id' => $data['delegate_id'],
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'form_ids' => $data['form_ids'] ?? null,
+            'notify_delegator' => $data['notify_delegator'] ?? true,
+            'is_active' => $data['is_active'] ?? true,
+            'reason' => $data['reason'] ?? null,
+            'created_by' => $userId,
+        ]);
+    }
+
+    /**
+     * 위임 수정
+     */
+    public function delegationUpdate(int $id, array $data): ApprovalDelegation
+    {
+        $tenantId = $this->tenantId();
+
+        $delegation = ApprovalDelegation::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $delegation->fill([
+            'delegate_id' => $data['delegate_id'] ?? $delegation->delegate_id,
+            'start_date' => $data['start_date'] ?? $delegation->start_date,
+            'end_date' => $data['end_date'] ?? $delegation->end_date,
+            'form_ids' => array_key_exists('form_ids', $data) ? $data['form_ids'] : $delegation->form_ids,
+            'notify_delegator' => $data['notify_delegator'] ?? $delegation->notify_delegator,
+            'is_active' => $data['is_active'] ?? $delegation->is_active,
+            'reason' => $data['reason'] ?? $delegation->reason,
+        ]);
+
+        $delegation->save();
+
+        return $delegation->fresh(['delegator:id,name', 'delegate:id,name']);
+    }
+
+    /**
+     * 위임 삭제
+     */
+    public function delegationDestroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+
+        $delegation = ApprovalDelegation::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        return $delegation->delete();
+    }
 }
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 7684cc9..bc537ea 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -232,15 +232,22 @@
         'form_code_exists' => '중복된 양식 코드입니다.',
         'form_in_use' => '사용 중인 양식은 삭제할 수 없습니다.',
         'line_not_found' => '결재선을 찾을 수 없습니다.',
-        'not_editable' => '임시저장 상태의 문서만 수정할 수 있습니다.',
-        'not_deletable' => '임시저장 상태의 문서만 삭제할 수 있습니다.',
-        'not_submittable' => '임시저장 상태의 문서만 상신할 수 있습니다.',
+        'not_editable' => '수정할 수 없는 상태입니다.',
+        'not_deletable' => '삭제할 수 없는 상태입니다.',
+        'not_submittable' => '상신할 수 없는 상태입니다.',
         'not_actionable' => '진행중인 문서에서만 결재 가능합니다.',
-        'not_cancellable' => '진행중인 문서만 회수할 수 있습니다.',
+        'not_cancellable' => '회수할 수 없는 상태입니다.',
+        'not_holdable' => '보류할 수 없는 상태입니다.',
+        'not_hold_releasable' => '보류 해제할 수 없는 상태입니다.',
+        'not_copyable' => '복사할 수 없는 상태입니다.',
         'not_your_turn' => '현재 결재 순서가 아닙니다.',
         'only_drafter_can_cancel' => '기안자만 회수할 수 있습니다.',
+        'only_drafter_can_copy' => '기안자만 복사할 수 있습니다.',
+        'only_holder_can_release' => '보류한 결재자만 해제할 수 있습니다.',
+        'first_approver_already_acted' => '첫 번째 결재자가 이미 처리하여 회수할 수 없습니다.',
         'steps_required' => '결재선은 필수입니다.',
         'reject_comment_required' => '반려 사유는 필수입니다.',
+        'comment_required' => '사유를 입력해주세요.',
         'not_referee' => '참조자가 아닙니다.',
     ],
 
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 5f20784..60a6b53 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -244,6 +244,10 @@
         'approved' => '결재가 승인되었습니다.',
         'rejected' => '결재가 반려되었습니다.',
         'cancelled' => '결재가 회수되었습니다.',
+        'held' => '결재가 보류되었습니다.',
+        'hold_released' => '보류가 해제되었습니다.',
+        'pre_decided' => '전결 처리되었습니다.',
+        'copied' => '문서가 복사되었습니다.',
         'marked_read' => '열람 처리되었습니다.',
         'marked_unread' => '미열람 처리되었습니다.',
         'form_created' => '결재 양식이 등록되었습니다.',
diff --git a/routes/api/v1/hr.php b/routes/api/v1/hr.php
index 0353a7e..102addb 100644
--- a/routes/api/v1/hr.php
+++ b/routes/api/v1/hr.php
@@ -139,6 +139,17 @@
     Route::get('/inbox/summary', [ApprovalController::class, 'inboxSummary'])->name('v1.approvals.inbox.summary');
     // 참조함
     Route::get('/reference', [ApprovalController::class, 'reference'])->name('v1.approvals.reference');
+    // 완료함
+    Route::get('/completed', [ApprovalController::class, 'completed'])->name('v1.approvals.completed');
+    Route::get('/completed/summary', [ApprovalController::class, 'completedSummary'])->name('v1.approvals.completed.summary');
+    Route::post('/completed/mark-read', [ApprovalController::class, 'markCompletedAsRead'])->name('v1.approvals.completed.mark-read');
+    // 뱃지 카운트
+    Route::get('/badge-counts', [ApprovalController::class, 'badgeCounts'])->name('v1.approvals.badge-counts');
+    // 위임 관리
+    Route::get('/delegations', [ApprovalController::class, 'delegationIndex'])->name('v1.approvals.delegations.index');
+    Route::post('/delegations', [ApprovalController::class, 'delegationStore'])->name('v1.approvals.delegations.store');
+    Route::patch('/delegations/{id}', [ApprovalController::class, 'delegationUpdate'])->whereNumber('id')->name('v1.approvals.delegations.update');
+    Route::delete('/delegations/{id}', [ApprovalController::class, 'delegationDestroy'])->whereNumber('id')->name('v1.approvals.delegations.destroy');
     // CRUD
     Route::post('', [ApprovalController::class, 'store'])->name('v1.approvals.store');
     Route::get('/{id}', [ApprovalController::class, 'show'])->whereNumber('id')->name('v1.approvals.show');
@@ -149,6 +160,10 @@
     Route::post('/{id}/approve', [ApprovalController::class, 'approve'])->whereNumber('id')->name('v1.approvals.approve');
     Route::post('/{id}/reject', [ApprovalController::class, 'reject'])->whereNumber('id')->name('v1.approvals.reject');
     Route::post('/{id}/cancel', [ApprovalController::class, 'cancel'])->whereNumber('id')->name('v1.approvals.cancel');
+    Route::post('/{id}/hold', [ApprovalController::class, 'hold'])->whereNumber('id')->name('v1.approvals.hold');
+    Route::post('/{id}/release-hold', [ApprovalController::class, 'releaseHold'])->whereNumber('id')->name('v1.approvals.release-hold');
+    Route::post('/{id}/pre-decide', [ApprovalController::class, 'preDecide'])->whereNumber('id')->name('v1.approvals.pre-decide');
+    Route::post('/{id}/copy', [ApprovalController::class, 'copyForRedraft'])->whereNumber('id')->name('v1.approvals.copy');
     // 참조 열람
     Route::post('/{id}/read', [ApprovalController::class, 'markRead'])->whereNumber('id')->name('v1.approvals.read');
     Route::post('/{id}/unread', [ApprovalController::class, 'markUnread'])->whereNumber('id')->name('v1.approvals.unread');

From 0be88f95ca49f2d12a6d20c9aa80f059296b3f81 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 17:13:08 +0900
Subject: [PATCH 139/166] =?UTF-8?q?refactor:=20[approval]=20SAM=20API=20?=
 =?UTF-8?q?=EA=B7=9C=EC=B9=99=20=EC=A4=80=EC=88=98=20=EC=BD=94=EB=93=9C=20?=
 =?UTF-8?q?=EB=A6=AC=EB=B7=B0=20=EB=B0=98=EC=98=81?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ApprovalStep에 BelongsToTenant, SoftDeletes 추가 (마이그레이션 포함)
- ApprovalForm, ApprovalDelegation에 ModelTrait 추가 (중복 scopeActive 제거)
- ApprovalDelegation에 Auditable 추가
- 모든 결재 액션에 FormRequest 적용 (approve, cancel, hold, preDecide)
- 위임 CRUD에 DelegationStoreRequest, DelegationUpdateRequest 적용
- ApprovalStep 생성 시 tenant_id 포함
---
 .../Controllers/Api/V1/ApprovalController.php | 35 ++++++++++---------
 app/Http/Requests/Approval/ApproveRequest.php | 20 +++++++++++
 app/Http/Requests/Approval/CancelRequest.php  | 20 +++++++++++
 .../Approval/DelegationStoreRequest.php       | 26 ++++++++++++++
 .../Approval/DelegationUpdateRequest.php      | 27 ++++++++++++++
 app/Http/Requests/Approval/HoldRequest.php    | 27 ++++++++++++++
 .../Requests/Approval/PreDecideRequest.php    | 20 +++++++++++
 app/Models/Tenants/ApprovalDelegation.php     |  9 ++---
 app/Models/Tenants/ApprovalForm.php           | 11 ++----
 app/Models/Tenants/ApprovalStep.php           |  6 +++-
 app/Services/ApprovalService.php              |  2 ++
 ...d_soft_deletes_to_approval_steps_table.php | 34 ++++++++++++++++++
 12 files changed, 204 insertions(+), 33 deletions(-)
 create mode 100644 app/Http/Requests/Approval/ApproveRequest.php
 create mode 100644 app/Http/Requests/Approval/CancelRequest.php
 create mode 100644 app/Http/Requests/Approval/DelegationStoreRequest.php
 create mode 100644 app/Http/Requests/Approval/DelegationUpdateRequest.php
 create mode 100644 app/Http/Requests/Approval/HoldRequest.php
 create mode 100644 app/Http/Requests/Approval/PreDecideRequest.php
 create mode 100644 database/migrations/2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table.php

diff --git a/app/Http/Controllers/Api/V1/ApprovalController.php b/app/Http/Controllers/Api/V1/ApprovalController.php
index d2b1a92..fe29e40 100644
--- a/app/Http/Controllers/Api/V1/ApprovalController.php
+++ b/app/Http/Controllers/Api/V1/ApprovalController.php
@@ -4,8 +4,14 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\Approval\ApproveRequest;
+use App\Http\Requests\Approval\CancelRequest;
+use App\Http\Requests\Approval\DelegationStoreRequest;
+use App\Http\Requests\Approval\DelegationUpdateRequest;
+use App\Http\Requests\Approval\HoldRequest;
 use App\Http\Requests\Approval\InboxIndexRequest;
 use App\Http\Requests\Approval\IndexRequest;
+use App\Http\Requests\Approval\PreDecideRequest;
 use App\Http\Requests\Approval\ReferenceIndexRequest;
 use App\Http\Requests\Approval\RejectRequest;
 use App\Http\Requests\Approval\StoreRequest;
@@ -133,10 +139,10 @@ public function submit(int $id, SubmitRequest $request): JsonResponse
      * 결재 승인
      * POST /v1/approvals/{id}/approve
      */
-    public function approve(int $id, Request $request): JsonResponse
+    public function approve(int $id, ApproveRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->approve($id, $request->input('comment'));
+            return $this->service->approve($id, $request->validated()['comment'] ?? null);
         }, __('message.approval.approved'));
     }
 
@@ -155,10 +161,10 @@ public function reject(int $id, RejectRequest $request): JsonResponse
      * 결재 회수 (기안자만)
      * POST /v1/approvals/{id}/cancel
      */
-    public function cancel(int $id, Request $request): JsonResponse
+    public function cancel(int $id, CancelRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->cancel($id, $request->input('recall_reason'));
+            return $this->service->cancel($id, $request->validated()['recall_reason'] ?? null);
         }, __('message.approval.cancelled'));
     }
 
@@ -166,15 +172,10 @@ public function cancel(int $id, Request $request): JsonResponse
      * 보류 (현재 결재자만)
      * POST /v1/approvals/{id}/hold
      */
-    public function hold(int $id, Request $request): JsonResponse
+    public function hold(int $id, HoldRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            $comment = $request->input('comment');
-            if (empty($comment)) {
-                throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(__('error.approval.comment_required'));
-            }
-
-            return $this->service->hold($id, $comment);
+            return $this->service->hold($id, $request->validated()['comment']);
         }, __('message.approval.held'));
     }
 
@@ -193,10 +194,10 @@ public function releaseHold(int $id): JsonResponse
      * 전결 (현재 결재자가 이후 모든 결재를 건너뛰고 최종 승인)
      * POST /v1/approvals/{id}/pre-decide
      */
-    public function preDecide(int $id, Request $request): JsonResponse
+    public function preDecide(int $id, PreDecideRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->preDecide($id, $request->input('comment'));
+            return $this->service->preDecide($id, $request->validated()['comment'] ?? null);
         }, __('message.approval.pre_decided'));
     }
 
@@ -296,10 +297,10 @@ public function delegationIndex(Request $request): JsonResponse
      * 위임 생성
      * POST /v1/approvals/delegations
      */
-    public function delegationStore(Request $request): JsonResponse
+    public function delegationStore(DelegationStoreRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($request) {
-            return $this->service->delegationStore($request->all());
+            return $this->service->delegationStore($request->validated());
         }, __('message.created'));
     }
 
@@ -307,10 +308,10 @@ public function delegationStore(Request $request): JsonResponse
      * 위임 수정
      * PATCH /v1/approvals/delegations/{id}
      */
-    public function delegationUpdate(int $id, Request $request): JsonResponse
+    public function delegationUpdate(int $id, DelegationUpdateRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->delegationUpdate($id, $request->all());
+            return $this->service->delegationUpdate($id, $request->validated());
         }, __('message.updated'));
     }
 
diff --git a/app/Http/Requests/Approval/ApproveRequest.php b/app/Http/Requests/Approval/ApproveRequest.php
new file mode 100644
index 0000000..592c039
--- /dev/null
+++ b/app/Http/Requests/Approval/ApproveRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ApproveRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'nullable|string|max:1000',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Approval/CancelRequest.php b/app/Http/Requests/Approval/CancelRequest.php
new file mode 100644
index 0000000..ae8ace0
--- /dev/null
+++ b/app/Http/Requests/Approval/CancelRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CancelRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'recall_reason' => 'nullable|string|max:1000',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Approval/DelegationStoreRequest.php b/app/Http/Requests/Approval/DelegationStoreRequest.php
new file mode 100644
index 0000000..e73488f
--- /dev/null
+++ b/app/Http/Requests/Approval/DelegationStoreRequest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DelegationStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'delegate_id' => 'required|integer|exists:users,id',
+            'start_date' => 'required|date|after_or_equal:today',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'form_ids' => 'nullable|array',
+            'form_ids.*' => 'integer|exists:approval_forms,id',
+            'notify_delegator' => 'nullable|boolean',
+            'reason' => 'nullable|string|max:500',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Approval/DelegationUpdateRequest.php b/app/Http/Requests/Approval/DelegationUpdateRequest.php
new file mode 100644
index 0000000..b147f44
--- /dev/null
+++ b/app/Http/Requests/Approval/DelegationUpdateRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DelegationUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'delegate_id' => 'nullable|integer|exists:users,id',
+            'start_date' => 'nullable|date',
+            'end_date' => 'nullable|date|after_or_equal:start_date',
+            'form_ids' => 'nullable|array',
+            'form_ids.*' => 'integer|exists:approval_forms,id',
+            'notify_delegator' => 'nullable|boolean',
+            'is_active' => 'nullable|boolean',
+            'reason' => 'nullable|string|max:500',
+        ];
+    }
+}
diff --git a/app/Http/Requests/Approval/HoldRequest.php b/app/Http/Requests/Approval/HoldRequest.php
new file mode 100644
index 0000000..aea97a5
--- /dev/null
+++ b/app/Http/Requests/Approval/HoldRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class HoldRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'required|string|max:1000',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'comment.required' => __('error.approval.comment_required'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/Approval/PreDecideRequest.php b/app/Http/Requests/Approval/PreDecideRequest.php
new file mode 100644
index 0000000..e765469
--- /dev/null
+++ b/app/Http/Requests/Approval/PreDecideRequest.php
@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PreDecideRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'nullable|string|max:1000',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/ApprovalDelegation.php b/app/Models/Tenants/ApprovalDelegation.php
index b628784..a374b6e 100644
--- a/app/Models/Tenants/ApprovalDelegation.php
+++ b/app/Models/Tenants/ApprovalDelegation.php
@@ -3,14 +3,16 @@
 namespace App\Models\Tenants;
 
 use App\Models\Members\User;
+use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 class ApprovalDelegation extends Model
 {
-    use BelongsToTenant, SoftDeletes;
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
 
     protected $table = 'approval_delegations';
 
@@ -59,11 +61,6 @@ public function delegate(): BelongsTo
     // 스코프
     // =========================================================================
 
-    public function scopeActive($query)
-    {
-        return $query->where('is_active', true);
-    }
-
     public function scopeForDelegator($query, int $userId)
     {
         return $query->where('delegator_id', $userId);
diff --git a/app/Models/Tenants/ApprovalForm.php b/app/Models/Tenants/ApprovalForm.php
index 7909298..9323b44 100644
--- a/app/Models/Tenants/ApprovalForm.php
+++ b/app/Models/Tenants/ApprovalForm.php
@@ -5,6 +5,7 @@
 use App\Models\Members\User;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\HasMany;
@@ -26,7 +27,7 @@
  */
 class ApprovalForm extends Model
 {
-    use Auditable, BelongsToTenant, SoftDeletes;
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
 
     protected $table = 'approval_forms';
 
@@ -100,14 +101,6 @@ public function updater(): BelongsTo
     // 스코프
     // =========================================================================
 
-    /**
-     * 활성 양식만
-     */
-    public function scopeActive($query)
-    {
-        return $query->where('is_active', true);
-    }
-
     /**
      * 특정 카테고리
      */
diff --git a/app/Models/Tenants/ApprovalStep.php b/app/Models/Tenants/ApprovalStep.php
index 017c7f3..eff5904 100644
--- a/app/Models/Tenants/ApprovalStep.php
+++ b/app/Models/Tenants/ApprovalStep.php
@@ -4,13 +4,16 @@
 
 use App\Models\Members\User;
 use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
  * 결재 단계 모델
  *
  * @property int $id
+ * @property int $tenant_id
  * @property int $approval_id
  * @property int $step_order
  * @property string $step_type
@@ -23,7 +26,7 @@
  */
 class ApprovalStep extends Model
 {
-    use Auditable;
+    use Auditable, BelongsToTenant, SoftDeletes;
 
     protected $table = 'approval_steps';
 
@@ -36,6 +39,7 @@ class ApprovalStep extends Model
     ];
 
     protected $fillable = [
+        'tenant_id',
         'approval_id',
         'step_order',
         'step_type',
diff --git a/app/Services/ApprovalService.php b/app/Services/ApprovalService.php
index 42d7391..419debb 100644
--- a/app/Services/ApprovalService.php
+++ b/app/Services/ApprovalService.php
@@ -1230,6 +1230,7 @@ public function copyForRedraft(int $id): Approval
             // 결재선 복사 (모두 pending 상태로, 스냅샷 유지)
             foreach ($original->steps as $step) {
                 ApprovalStep::create([
+                    'tenant_id' => $tenantId,
                     'approval_id' => $newApproval->id,
                     'step_order' => $step->step_order,
                     'step_type' => $step->step_type,
@@ -1597,6 +1598,7 @@ private function createApprovalSteps(Approval $approval, array $steps): void
                 }
 
                 ApprovalStep::create([
+                    'tenant_id' => $approval->tenant_id,
                     'approval_id' => $approval->id,
                     'step_order' => $stepOrder,
                     'step_type' => $stepType,
diff --git a/database/migrations/2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table.php b/database/migrations/2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table.php
new file mode 100644
index 0000000..a63d9f6
--- /dev/null
+++ b/database/migrations/2026_03_11_100001_add_tenant_id_and_soft_deletes_to_approval_steps_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->unsignedBigInteger('tenant_id')->nullable()->after('id')->comment('테넌트 ID');
+            $table->softDeletes()->comment('삭제일시');
+
+            $table->index('tenant_id', 'idx_approval_steps_tenant');
+        });
+
+        // 기존 데이터: 부모 approvals 테이블에서 tenant_id 복사
+        DB::statement('
+            UPDATE approval_steps AS s
+            INNER JOIN approvals AS a ON s.approval_id = a.id
+            SET s.tenant_id = a.tenant_id
+        ');
+    }
+
+    public function down(): void
+    {
+        Schema::table('approval_steps', function (Blueprint $table) {
+            $table->dropIndex('idx_approval_steps_tenant');
+            $table->dropColumn(['tenant_id', 'deleted_at']);
+        });
+    }
+};

From 0ab3d5ab8859f12b9b41f28852ced2ec84d09b3f Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 17:49:16 +0900
Subject: [PATCH 140/166] =?UTF-8?q?R2=20=ED=8C=8C=EC=9D=BC=20=EC=97=85?=
 =?UTF-8?q?=EB=A1=9C=EB=93=9C?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 app/Console/Commands/CleanupTempFiles.php     |    4 +-
 app/Console/Commands/CleanupTrash.php         |    4 +-
 app/Console/Commands/UploadLocalFilesToR2.php |  264 ++++
 .../Api/V1/FileStorageController.php          |   15 +-
 .../Api/V1/ItemsFileController.php            |    2 +-
 app/Models/Commons/File.php                   |   42 +-
 app/Services/FileStorageService.php           |   12 +-
 composer.json                                 |    1 +
 composer.lock                                 |  346 ++++-
 config/filesystems.php                        |   12 +
 routes/api/v1/files.php                       |    1 +
 storage/api-docs/api-docs-v1.json             | 1287 ++++++-----------
 12 files changed, 1145 insertions(+), 845 deletions(-)
 create mode 100644 app/Console/Commands/UploadLocalFilesToR2.php

diff --git a/app/Console/Commands/CleanupTempFiles.php b/app/Console/Commands/CleanupTempFiles.php
index ae40410..ad73bed 100644
--- a/app/Console/Commands/CleanupTempFiles.php
+++ b/app/Console/Commands/CleanupTempFiles.php
@@ -40,8 +40,8 @@ public function handle(): int
         foreach ($files as $file) {
             try {
                 // Delete physical file
-                if (Storage::disk('tenant')->exists($file->file_path)) {
-                    Storage::disk('tenant')->delete($file->file_path);
+                if (Storage::disk('r2')->exists($file->file_path)) {
+                    Storage::disk('r2')->delete($file->file_path);
                 }
 
                 // Force delete from DB
diff --git a/app/Console/Commands/CleanupTrash.php b/app/Console/Commands/CleanupTrash.php
index 8ed9e58..66c40d7 100644
--- a/app/Console/Commands/CleanupTrash.php
+++ b/app/Console/Commands/CleanupTrash.php
@@ -60,8 +60,8 @@ private function permanentDelete(File $file): void
     {
         DB::transaction(function () use ($file) {
             // Delete physical file
-            if (Storage::disk('tenant')->exists($file->file_path)) {
-                Storage::disk('tenant')->delete($file->file_path);
+            if (Storage::disk('r2')->exists($file->file_path)) {
+                Storage::disk('r2')->delete($file->file_path);
             }
 
             // Update tenant storage usage
diff --git a/app/Console/Commands/UploadLocalFilesToR2.php b/app/Console/Commands/UploadLocalFilesToR2.php
new file mode 100644
index 0000000..d99c8a2
--- /dev/null
+++ b/app/Console/Commands/UploadLocalFilesToR2.php
@@ -0,0 +1,264 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Facades\File as FileFacade;
+
+class UploadLocalFilesToR2 extends Command
+{
+    protected $signature = 'r2:upload-local
+                            {--count=3 : Number of files to upload}
+                            {--source=db : Source: "db" (latest DB records) or "disk" (latest local files)}
+                            {--dry-run : Show files without uploading}
+                            {--fix : Delete wrong-path files from R2 before re-uploading}';
+
+    protected $description = 'Upload local files to Cloudflare R2 (by DB records or local disk)';
+
+    public function handle(): int
+    {
+        $count = (int) $this->option('count');
+        $source = $this->option('source');
+        $dryRun = $this->option('dry-run');
+
+        $this->info("=== R2 Upload Tool ===");
+        $this->info("Source: {$source} | Count: {$count}");
+
+        return $source === 'db'
+            ? $this->uploadFromDb($count, $dryRun)
+            : $this->uploadFromDisk($count, $dryRun);
+    }
+
+    /**
+     * Upload files based on DB records (latest by ID desc)
+     */
+    private function uploadFromDb(int $count, bool $dryRun): int
+    {
+        $files = File::orderByDesc('id')->limit($count)->get();
+
+        if ($files->isEmpty()) {
+            $this->warn('No files in DB.');
+            return 0;
+        }
+
+        $this->newLine();
+        $headers = ['ID', 'Display Name', 'R2 Path', 'R2 Exists', 'Local Exists', 'Size'];
+        $rows = [];
+
+        foreach ($files as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            $r2Exists = Storage::disk('r2')->exists($f->file_path);
+            $localExists = file_exists($localPath);
+
+            $rows[] = [
+                $f->id,
+                mb_strimwidth($f->display_name ?? '', 0, 25, '...'),
+                $f->file_path,
+                $r2Exists ? '✓ YES' : '✗ NO',
+                $localExists ? '✓ YES' : '✗ NO',
+                $f->file_size ? $this->formatSize($f->file_size) : '-',
+            ];
+        }
+
+        $this->table($headers, $rows);
+
+        // Filter: local exists but R2 doesn't
+        $toUpload = $files->filter(function ($f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            return file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+        });
+
+        $alreadyInR2 = $files->filter(function ($f) {
+            return Storage::disk('r2')->exists($f->file_path);
+        });
+
+        if ($alreadyInR2->isNotEmpty()) {
+            $this->info("Already in R2: {$alreadyInR2->count()} files (skipped)");
+        }
+
+        if ($toUpload->isEmpty()) {
+            $missingBoth = $files->filter(function ($f) {
+                $localPath = storage_path("app/tenants/{$f->file_path}");
+                return !file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+            });
+
+            if ($missingBoth->isNotEmpty()) {
+                $this->warn("Missing both locally and in R2: {$missingBoth->count()} files");
+                $this->warn("These files may exist on the dev server only.");
+            }
+
+            $this->info('Nothing to upload.');
+            return 0;
+        }
+
+        if ($dryRun) {
+            $this->warn("[DRY RUN] Would upload {$toUpload->count()} files.");
+            return 0;
+        }
+
+        // Test R2 connection
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        // Upload
+        $bar = $this->output->createProgressBar($toUpload->count());
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+
+        foreach ($toUpload as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            try {
+                $content = FileFacade::get($localPath);
+                $mimeType = $f->mime_type ?: FileFacade::mimeType($localPath);
+
+                Storage::disk('r2')->put($f->file_path, $content, [
+                    'ContentType' => $mimeType,
+                ]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ ID {$f->id}: {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    /**
+     * Upload files based on local disk (newest files by mtime)
+     */
+    private function uploadFromDisk(int $count, bool $dryRun): int
+    {
+        $storagePath = storage_path('app/tenants');
+
+        if (!is_dir($storagePath)) {
+            $this->error("Path not found: {$storagePath}");
+            return 1;
+        }
+
+        $allFiles = $this->collectFiles($storagePath);
+        if (empty($allFiles)) {
+            $this->warn('No files found.');
+            return 0;
+        }
+
+        usort($allFiles, fn($a, $b) => filemtime($b) - filemtime($a));
+        $filesToUpload = array_slice($allFiles, 0, $count);
+
+        $this->info("Found " . count($allFiles) . " total files, uploading {$count} most recent:");
+        $this->newLine();
+
+        $headers = ['#', 'File', 'Size', 'Modified', 'R2 Path'];
+        $rows = [];
+
+        foreach ($filesToUpload as $i => $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            $rows[] = [$i + 1, basename($filePath), $this->formatSize(filesize($filePath)), date('Y-m-d H:i:s', filemtime($filePath)), $r2Path];
+        }
+
+        $this->table($headers, $rows);
+
+        if ($dryRun) {
+            $this->warn('[DRY RUN] No files uploaded.');
+            return 0;
+        }
+
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        $bar = $this->output->createProgressBar(count($filesToUpload));
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+        $fix = $this->option('fix');
+
+        foreach ($filesToUpload as $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            try {
+                if ($fix) {
+                    $wrongPath = $this->toRelativePath($filePath);
+                    if ($wrongPath !== $r2Path && Storage::disk('r2')->exists($wrongPath)) {
+                        Storage::disk('r2')->delete($wrongPath);
+                    }
+                }
+
+                $content = FileFacade::get($filePath);
+                $mimeType = FileFacade::mimeType($filePath);
+
+                Storage::disk('r2')->put($r2Path, $content, ['ContentType' => $mimeType]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ Failed: {$r2Path} - {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    private function toR2Path(string $filePath): string
+    {
+        $relative = $this->toRelativePath($filePath);
+        return str_starts_with($relative, 'tenants/') ? substr($relative, strlen('tenants/')) : $relative;
+    }
+
+    private function toRelativePath(string $filePath): string
+    {
+        return str_replace(str_replace('\\', '/', storage_path('app/')), '', str_replace('\\', '/', $filePath));
+    }
+
+    private function collectFiles(string $dir): array
+    {
+        $files = [];
+        $iterator = new \RecursiveIteratorIterator(
+            new \RecursiveDirectoryIterator($dir, \RecursiveDirectoryIterator::SKIP_DOTS)
+        );
+        foreach ($iterator as $file) {
+            if ($file->isFile() && $file->getFilename() !== '.gitignore') {
+                $files[] = $file->getPathname();
+            }
+        }
+        return $files;
+    }
+
+    private function formatSize(int $bytes): string
+    {
+        if ($bytes >= 1048576) return round($bytes / 1048576, 1) . ' MB';
+        return round($bytes / 1024, 1) . ' KB';
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/FileStorageController.php b/app/Http/Controllers/Api/V1/FileStorageController.php
index 438dabd..1e26fac 100644
--- a/app/Http/Controllers/Api/V1/FileStorageController.php
+++ b/app/Http/Controllers/Api/V1/FileStorageController.php
@@ -83,14 +83,25 @@ public function trash()
     }
 
     /**
-     * Download file
+     * Download file (attachment)
      */
     public function download(int $id)
     {
         $service = new FileStorageService;
         $file = $service->getFile($id);
 
-        return $file->download();
+        return $file->download(inline: false);
+    }
+
+    /**
+     * View file inline (이미지/PDF 브라우저에서 바로 표시)
+     */
+    public function view(int $id)
+    {
+        $service = new FileStorageService;
+        $file = $service->getFile($id);
+
+        return $file->download(inline: true);
     }
 
     /**
diff --git a/app/Http/Controllers/Api/V1/ItemsFileController.php b/app/Http/Controllers/Api/V1/ItemsFileController.php
index 0527814..7fd8f72 100644
--- a/app/Http/Controllers/Api/V1/ItemsFileController.php
+++ b/app/Http/Controllers/Api/V1/ItemsFileController.php
@@ -109,7 +109,7 @@ public function upload(int $id, ItemFileUploadRequest $request)
             $filePath = $directory.'/'.$storedName;
 
             // 파일 저장 (tenant 디스크)
-            Storage::disk('tenant')->putFileAs($directory, $uploadedFile, $storedName);
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
 
             // file_type 자동 분류 (MIME 타입 기반)
             $mimeType = $uploadedFile->getMimeType();
diff --git a/app/Models/Commons/File.php b/app/Models/Commons/File.php
index 697b493..9169bc6 100644
--- a/app/Models/Commons/File.php
+++ b/app/Models/Commons/File.php
@@ -103,7 +103,7 @@ public function fileable()
      */
     public function getStoragePath(): string
     {
-        return Storage::disk('tenant')->path($this->file_path);
+        return $this->file_path;
     }
 
     /**
@@ -111,22 +111,38 @@ public function getStoragePath(): string
      */
     public function exists(): bool
     {
-        return Storage::disk('tenant')->exists($this->file_path);
+        return Storage::disk('r2')->exists($this->file_path);
     }
 
     /**
-     * Get download response
+     * Get download response (streaming from R2)
+     *
+     * @param  bool  $inline  true = 브라우저에서 바로 표시 (이미지/PDF), false = 다운로드
      */
-    public function download()
+    public function download(bool $inline = false)
     {
         if (! $this->exists()) {
             abort(404, 'File not found in storage');
         }
 
-        return response()->download(
-            $this->getStoragePath(),
-            $this->display_name ?? $this->original_name
-        );
+        $fileName = $this->display_name ?? $this->original_name;
+        $mimeType = $this->mime_type ?? 'application/octet-stream';
+        $disposition = $inline ? 'inline' : 'attachment';
+
+        // Stream from R2 (메모리에 전체 로드하지 않음)
+        $stream = Storage::disk('r2')->readStream($this->file_path);
+
+        return response()->stream(function () use ($stream) {
+            fpassthru($stream);
+            if (is_resource($stream)) {
+                fclose($stream);
+            }
+        }, 200, [
+            'Content-Type' => $mimeType,
+            'Content-Disposition' => $disposition . '; filename="' . $fileName . '"',
+            'Content-Length' => $this->file_size,
+            'Cache-Control' => 'private, max-age=3600',
+        ]);
     }
 
     /**
@@ -149,9 +165,9 @@ public function moveToFolder(Folder $folder): bool
             $this->stored_name ?? $this->file_name
         );
 
-        // Move physical file
-        if (Storage::disk('tenant')->exists($this->file_path)) {
-            Storage::disk('tenant')->move($this->file_path, $newPath);
+        // Move physical file in R2
+        if (Storage::disk('r2')->exists($this->file_path)) {
+            Storage::disk('r2')->move($this->file_path, $newPath);
         }
 
         // Update DB
@@ -182,9 +198,9 @@ public function softDeleteFile(int $userId): void
      */
     public function permanentDelete(): void
     {
-        // Delete physical file
+        // Delete physical file from R2
         if ($this->exists()) {
-            Storage::disk('tenant')->delete($this->file_path);
+            Storage::disk('r2')->delete($this->file_path);
         }
 
         // Decrement tenant storage
diff --git a/app/Services/FileStorageService.php b/app/Services/FileStorageService.php
index 73df813..3601e5a 100644
--- a/app/Services/FileStorageService.php
+++ b/app/Services/FileStorageService.php
@@ -54,18 +54,16 @@ public function upload(UploadedFile $file, ?string $description = null): File
             $storedName
         );
 
-        // Store file
-        Storage::disk('tenant')->putFileAs(
-            dirname($tempPath),
-            $file,
-            basename($tempPath)
-        );
+        // Store file to R2 (Cloudflare R2, S3 compatible)
+        Storage::disk('r2')->put($tempPath, file_get_contents($file->getRealPath()), [
+            'ContentType' => $file->getMimeType(),
+        ]);
 
         // Determine file type
         $mimeType = $file->getMimeType();
         $fileType = $this->determineFileType($mimeType);
 
-        // Create DB record
+        // Create DB record (file_path = R2 key path)
         $fileRecord = File::create([
             'tenant_id' => $tenantId,
             'display_name' => $file->getClientOriginalName(),
diff --git a/composer.json b/composer.json
index e45077d..01007a9 100644
--- a/composer.json
+++ b/composer.json
@@ -14,6 +14,7 @@
         "laravel/mcp": "^0.1.1",
         "laravel/sanctum": "^4.0",
         "laravel/tinker": "^2.10.1",
+        "league/flysystem-aws-s3-v3": "^3.32",
         "livewire/livewire": "^3.0",
         "maatwebsite/excel": "^3.1",
         "spatie/laravel-permission": "^6.21"
diff --git a/composer.lock b/composer.lock
index 19a010a..019af7b 100644
--- a/composer.lock
+++ b/composer.lock
@@ -4,8 +4,159 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "340d586f1c4e3f7bd0728229300967da",
+    "content-hash": "f39a7807cc0a6aa991e31a6acffc9508",
     "packages": [
+        {
+            "name": "aws/aws-crt-php",
+            "version": "v1.2.7",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/awslabs/aws-crt-php.git",
+                "reference": "d71d9906c7bb63a28295447ba12e74723bd3730e"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/awslabs/aws-crt-php/zipball/d71d9906c7bb63a28295447ba12e74723bd3730e",
+                "reference": "d71d9906c7bb63a28295447ba12e74723bd3730e",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=5.5"
+            },
+            "require-dev": {
+                "phpunit/phpunit": "^4.8.35||^5.6.3||^9.5",
+                "yoast/phpunit-polyfills": "^1.0"
+            },
+            "suggest": {
+                "ext-awscrt": "Make sure you install awscrt native extension to use any of the functionality."
+            },
+            "type": "library",
+            "autoload": {
+                "classmap": [
+                    "src/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "Apache-2.0"
+            ],
+            "authors": [
+                {
+                    "name": "AWS SDK Common Runtime Team",
+                    "email": "aws-sdk-common-runtime@amazon.com"
+                }
+            ],
+            "description": "AWS Common Runtime for PHP",
+            "homepage": "https://github.com/awslabs/aws-crt-php",
+            "keywords": [
+                "amazon",
+                "aws",
+                "crt",
+                "sdk"
+            ],
+            "support": {
+                "issues": "https://github.com/awslabs/aws-crt-php/issues",
+                "source": "https://github.com/awslabs/aws-crt-php/tree/v1.2.7"
+            },
+            "time": "2024-10-18T22:15:13+00:00"
+        },
+        {
+            "name": "aws/aws-sdk-php",
+            "version": "3.372.3",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/aws/aws-sdk-php.git",
+                "reference": "d207d2ca972c9b10674e535dacd4a5d956a80bad"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/aws/aws-sdk-php/zipball/d207d2ca972c9b10674e535dacd4a5d956a80bad",
+                "reference": "d207d2ca972c9b10674e535dacd4a5d956a80bad",
+                "shasum": ""
+            },
+            "require": {
+                "aws/aws-crt-php": "^1.2.3",
+                "ext-json": "*",
+                "ext-pcre": "*",
+                "ext-simplexml": "*",
+                "guzzlehttp/guzzle": "^7.4.5",
+                "guzzlehttp/promises": "^2.0",
+                "guzzlehttp/psr7": "^2.4.5",
+                "mtdowling/jmespath.php": "^2.8.0",
+                "php": ">=8.1",
+                "psr/http-message": "^1.0 || ^2.0",
+                "symfony/filesystem": "^v5.4.45 || ^v6.4.3 || ^v7.1.0 || ^v8.0.0"
+            },
+            "require-dev": {
+                "andrewsville/php-token-reflection": "^1.4",
+                "aws/aws-php-sns-message-validator": "~1.0",
+                "behat/behat": "~3.0",
+                "composer/composer": "^2.7.8",
+                "dms/phpunit-arraysubset-asserts": "^0.4.0",
+                "doctrine/cache": "~1.4",
+                "ext-dom": "*",
+                "ext-openssl": "*",
+                "ext-sockets": "*",
+                "phpunit/phpunit": "^9.6",
+                "psr/cache": "^2.0 || ^3.0",
+                "psr/simple-cache": "^2.0 || ^3.0",
+                "sebastian/comparator": "^1.2.3 || ^4.0 || ^5.0",
+                "yoast/phpunit-polyfills": "^2.0"
+            },
+            "suggest": {
+                "aws/aws-php-sns-message-validator": "To validate incoming SNS notifications",
+                "doctrine/cache": "To use the DoctrineCacheAdapter",
+                "ext-curl": "To send requests using cURL",
+                "ext-openssl": "Allows working with CloudFront private distributions and verifying received SNS messages",
+                "ext-pcntl": "To use client-side monitoring",
+                "ext-sockets": "To use client-side monitoring"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "3.0-dev"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "src/functions.php"
+                ],
+                "psr-4": {
+                    "Aws\\": "src/"
+                },
+                "exclude-from-classmap": [
+                    "src/data/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "Apache-2.0"
+            ],
+            "authors": [
+                {
+                    "name": "Amazon Web Services",
+                    "homepage": "https://aws.amazon.com"
+                }
+            ],
+            "description": "AWS SDK for PHP - Use Amazon Web Services in your PHP project",
+            "homepage": "https://aws.amazon.com/sdk-for-php",
+            "keywords": [
+                "amazon",
+                "aws",
+                "cloud",
+                "dynamodb",
+                "ec2",
+                "glacier",
+                "s3",
+                "sdk"
+            ],
+            "support": {
+                "forum": "https://github.com/aws/aws-sdk-php/discussions",
+                "issues": "https://github.com/aws/aws-sdk-php/issues",
+                "source": "https://github.com/aws/aws-sdk-php/tree/3.372.3"
+            },
+            "time": "2026-03-10T18:07:21+00:00"
+        },
         {
             "name": "brick/math",
             "version": "0.13.1",
@@ -2512,6 +2663,61 @@
             },
             "time": "2025-06-25T13:29:59+00:00"
         },
+        {
+            "name": "league/flysystem-aws-s3-v3",
+            "version": "3.32.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/thephpleague/flysystem-aws-s3-v3.git",
+                "reference": "a1979df7c9784d334ea6df356aed3d18ac6673d0"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/thephpleague/flysystem-aws-s3-v3/zipball/a1979df7c9784d334ea6df356aed3d18ac6673d0",
+                "reference": "a1979df7c9784d334ea6df356aed3d18ac6673d0",
+                "shasum": ""
+            },
+            "require": {
+                "aws/aws-sdk-php": "^3.295.10",
+                "league/flysystem": "^3.10.0",
+                "league/mime-type-detection": "^1.0.0",
+                "php": "^8.0.2"
+            },
+            "conflict": {
+                "guzzlehttp/guzzle": "<7.0",
+                "guzzlehttp/ringphp": "<1.1.1"
+            },
+            "type": "library",
+            "autoload": {
+                "psr-4": {
+                    "League\\Flysystem\\AwsS3V3\\": ""
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Frank de Jonge",
+                    "email": "info@frankdejonge.nl"
+                }
+            ],
+            "description": "AWS S3 filesystem adapter for Flysystem.",
+            "keywords": [
+                "Flysystem",
+                "aws",
+                "file",
+                "files",
+                "filesystem",
+                "s3",
+                "storage"
+            ],
+            "support": {
+                "source": "https://github.com/thephpleague/flysystem-aws-s3-v3/tree/3.32.0"
+            },
+            "time": "2026-02-25T16:46:44+00:00"
+        },
         {
             "name": "league/flysystem-local",
             "version": "3.30.0",
@@ -3236,6 +3442,72 @@
             ],
             "time": "2025-03-24T10:02:05+00:00"
         },
+        {
+            "name": "mtdowling/jmespath.php",
+            "version": "2.8.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/jmespath/jmespath.php.git",
+                "reference": "a2a865e05d5f420b50cc2f85bb78d565db12a6bc"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/jmespath/jmespath.php/zipball/a2a865e05d5f420b50cc2f85bb78d565db12a6bc",
+                "reference": "a2a865e05d5f420b50cc2f85bb78d565db12a6bc",
+                "shasum": ""
+            },
+            "require": {
+                "php": "^7.2.5 || ^8.0",
+                "symfony/polyfill-mbstring": "^1.17"
+            },
+            "require-dev": {
+                "composer/xdebug-handler": "^3.0.3",
+                "phpunit/phpunit": "^8.5.33"
+            },
+            "bin": [
+                "bin/jp.php"
+            ],
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "2.8-dev"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "src/JmesPath.php"
+                ],
+                "psr-4": {
+                    "JmesPath\\": "src/"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Graham Campbell",
+                    "email": "hello@gjcampbell.co.uk",
+                    "homepage": "https://github.com/GrahamCampbell"
+                },
+                {
+                    "name": "Michael Dowling",
+                    "email": "mtdowling@gmail.com",
+                    "homepage": "https://github.com/mtdowling"
+                }
+            ],
+            "description": "Declaratively specify how to extract elements from a JSON document",
+            "keywords": [
+                "json",
+                "jsonpath"
+            ],
+            "support": {
+                "issues": "https://github.com/jmespath/jmespath.php/issues",
+                "source": "https://github.com/jmespath/jmespath.php/tree/2.8.0"
+            },
+            "time": "2024-09-04T18:46:31+00:00"
+        },
         {
             "name": "nesbot/carbon",
             "version": "3.10.1",
@@ -5230,6 +5502,76 @@
             ],
             "time": "2024-09-25T14:21:43+00:00"
         },
+        {
+            "name": "symfony/filesystem",
+            "version": "v8.0.6",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/symfony/filesystem.git",
+                "reference": "7bf9162d7a0dff98d079b72948508fa48018a770"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/symfony/filesystem/zipball/7bf9162d7a0dff98d079b72948508fa48018a770",
+                "reference": "7bf9162d7a0dff98d079b72948508fa48018a770",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=8.4",
+                "symfony/polyfill-ctype": "~1.8",
+                "symfony/polyfill-mbstring": "~1.8"
+            },
+            "require-dev": {
+                "symfony/process": "^7.4|^8.0"
+            },
+            "type": "library",
+            "autoload": {
+                "psr-4": {
+                    "Symfony\\Component\\Filesystem\\": ""
+                },
+                "exclude-from-classmap": [
+                    "/Tests/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Fabien Potencier",
+                    "email": "fabien@symfony.com"
+                },
+                {
+                    "name": "Symfony Community",
+                    "homepage": "https://symfony.com/contributors"
+                }
+            ],
+            "description": "Provides basic utilities for the filesystem",
+            "homepage": "https://symfony.com",
+            "support": {
+                "source": "https://github.com/symfony/filesystem/tree/v8.0.6"
+            },
+            "funding": [
+                {
+                    "url": "https://symfony.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/fabpot",
+                    "type": "github"
+                },
+                {
+                    "url": "https://github.com/nicolas-grekas",
+                    "type": "github"
+                },
+                {
+                    "url": "https://tidelift.com/funding/github/packagist/symfony/symfony",
+                    "type": "tidelift"
+                }
+            ],
+            "time": "2026-02-25T16:59:43+00:00"
+        },
         {
             "name": "symfony/finder",
             "version": "v7.3.0",
@@ -10773,5 +11115,5 @@
         "php": "^8.2"
     },
     "platform-dev": {},
-    "plugin-api-version": "2.6.0"
+    "plugin-api-version": "2.9.0"
 }
diff --git a/config/filesystems.php b/config/filesystems.php
index 199fd26..9fd9a30 100644
--- a/config/filesystems.php
+++ b/config/filesystems.php
@@ -76,6 +76,18 @@
             'report' => false,
         ],
 
+        'r2' => [
+            'driver' => 's3',
+            'key' => env('R2_ACCESS_KEY_ID'),
+            'secret' => env('R2_SECRET_ACCESS_KEY'),
+            'region' => env('R2_REGION', 'auto'),
+            'bucket' => env('R2_BUCKET'),
+            'endpoint' => env('R2_ENDPOINT'),
+            'use_path_style_endpoint' => true,
+            'throw' => false,
+            'report' => false,
+        ],
+
     ],
 
     /*
diff --git a/routes/api/v1/files.php b/routes/api/v1/files.php
index 1f0ca39..4f48bc9 100644
--- a/routes/api/v1/files.php
+++ b/routes/api/v1/files.php
@@ -21,6 +21,7 @@
     Route::get('/trash', [FileStorageController::class, 'trash'])->name('v1.files.trash');                               // 휴지통 목록
     Route::get('/{id}', [FileStorageController::class, 'show'])->name('v1.files.show');                                  // 파일 상세
     Route::get('/{id}/download', [FileStorageController::class, 'download'])->name('v1.files.download');                // 파일 다운로드
+    Route::get('/{id}/view', [FileStorageController::class, 'view'])->name('v1.files.view');                              // 파일 인라인 보기 (이미지/PDF)
     Route::delete('/{id}', [FileStorageController::class, 'destroy'])->name('v1.files.destroy');                        // 파일 삭제 (soft)
     Route::post('/{id}/restore', [FileStorageController::class, 'restore'])->name('v1.files.restore');                  // 파일 복구
     Route::delete('/{id}/permanent', [FileStorageController::class, 'permanentDelete'])->name('v1.files.permanent');    // 파일 영구 삭제
diff --git a/storage/api-docs/api-docs-v1.json b/storage/api-docs/api-docs-v1.json
index a12284d..92d16ed 100755
--- a/storage/api-docs/api-docs-v1.json
+++ b/storage/api-docs/api-docs-v1.json
@@ -11,7 +11,7 @@
     "servers": [
         {
             "url": "https://api.sam.kr/",
-            "description": "SAM관리시스템 API 서버"
+            "description": "SAM API 서버"
         }
     ],
     "paths": {
@@ -42517,6 +42517,231 @@
                 ]
             }
         },
+        "/api/v1/production-orders": {
+            "get": {
+                "tags": [
+                    "ProductionOrders"
+                ],
+                "summary": "생산지시 목록 조회",
+                "operationId": "8564d6d5af05027a941d784917a6e7b6",
+                "parameters": [
+                    {
+                        "name": "search",
+                        "in": "query",
+                        "description": "검색어 (수주번호, 거래처명, 현장명)",
+                        "required": false,
+                        "schema": {
+                            "type": "string"
+                        }
+                    },
+                    {
+                        "name": "production_status",
+                        "in": "query",
+                        "description": "생산 상태 필터",
+                        "required": false,
+                        "schema": {
+                            "type": "string",
+                            "enum": [
+                                "waiting",
+                                "in_production",
+                                "completed"
+                            ]
+                        }
+                    },
+                    {
+                        "name": "sort_by",
+                        "in": "query",
+                        "description": "정렬 기준",
+                        "required": false,
+                        "schema": {
+                            "type": "string",
+                            "enum": [
+                                "created_at",
+                                "delivery_date",
+                                "order_no"
+                            ]
+                        }
+                    },
+                    {
+                        "name": "sort_dir",
+                        "in": "query",
+                        "description": "정렬 방향",
+                        "required": false,
+                        "schema": {
+                            "type": "string",
+                            "enum": [
+                                "asc",
+                                "desc"
+                            ]
+                        }
+                    },
+                    {
+                        "name": "page",
+                        "in": "query",
+                        "required": false,
+                        "schema": {
+                            "type": "integer"
+                        }
+                    },
+                    {
+                        "name": "per_page",
+                        "in": "query",
+                        "required": false,
+                        "schema": {
+                            "type": "integer"
+                        }
+                    }
+                ],
+                "responses": {
+                    "200": {
+                        "description": "성공",
+                        "content": {
+                            "application/json": {
+                                "schema": {
+                                    "properties": {
+                                        "success": {
+                                            "type": "boolean",
+                                            "example": true
+                                        },
+                                        "message": {
+                                            "type": "string"
+                                        },
+                                        "data": {
+                                            "properties": {
+                                                "data": {
+                                                    "type": "array",
+                                                    "items": {
+                                                        "$ref": "#/components/schemas/ProductionOrderListItem"
+                                                    }
+                                                },
+                                                "current_page": {
+                                                    "type": "integer"
+                                                },
+                                                "last_page": {
+                                                    "type": "integer"
+                                                },
+                                                "per_page": {
+                                                    "type": "integer"
+                                                },
+                                                "total": {
+                                                    "type": "integer"
+                                                }
+                                            },
+                                            "type": "object"
+                                        }
+                                    },
+                                    "type": "object"
+                                }
+                            }
+                        }
+                    }
+                },
+                "security": [
+                    {
+                        "ApiKeyAuth": []
+                    },
+                    {
+                        "BearerAuth": []
+                    }
+                ]
+            }
+        },
+        "/api/v1/production-orders/stats": {
+            "get": {
+                "tags": [
+                    "ProductionOrders"
+                ],
+                "summary": "생산지시 상태별 통계",
+                "operationId": "7ab51cb2b0394b4cf098d1d684ed7cc3",
+                "responses": {
+                    "200": {
+                        "description": "성공",
+                        "content": {
+                            "application/json": {
+                                "schema": {
+                                    "properties": {
+                                        "success": {
+                                            "type": "boolean",
+                                            "example": true
+                                        },
+                                        "message": {
+                                            "type": "string"
+                                        },
+                                        "data": {
+                                            "$ref": "#/components/schemas/ProductionOrderStats"
+                                        }
+                                    },
+                                    "type": "object"
+                                }
+                            }
+                        }
+                    }
+                },
+                "security": [
+                    {
+                        "ApiKeyAuth": []
+                    },
+                    {
+                        "BearerAuth": []
+                    }
+                ]
+            }
+        },
+        "/api/v1/production-orders/{orderId}": {
+            "get": {
+                "tags": [
+                    "ProductionOrders"
+                ],
+                "summary": "생산지시 상세 조회",
+                "operationId": "33057f259db03f1b7d5f06afc15d019e",
+                "parameters": [
+                    {
+                        "name": "orderId",
+                        "in": "path",
+                        "description": "수주 ID",
+                        "required": true,
+                        "schema": {
+                            "type": "integer"
+                        }
+                    }
+                ],
+                "responses": {
+                    "200": {
+                        "description": "성공",
+                        "content": {
+                            "application/json": {
+                                "schema": {
+                                    "properties": {
+                                        "success": {
+                                            "type": "boolean",
+                                            "example": true
+                                        },
+                                        "message": {
+                                            "type": "string"
+                                        },
+                                        "data": {
+                                            "$ref": "#/components/schemas/ProductionOrderDetail"
+                                        }
+                                    },
+                                    "type": "object"
+                                }
+                            }
+                        }
+                    },
+                    "404": {
+                        "description": "생산지시를 찾을 수 없음"
+                    }
+                },
+                "security": [
+                    {
+                        "ApiKeyAuth": []
+                    },
+                    {
+                        "BearerAuth": []
+                    }
+                ]
+            }
+        },
         "/api/v1/purchases": {
             "get": {
                 "tags": [
@@ -46553,7 +46778,7 @@
                     "Role"
                 ],
                 "summary": "역할 목록 조회",
-                "description": "테넌트 범위 내 역할 목록을 페이징으로 반환합니다. (q로 이름/설명 검색, is_hidden으로 필터)",
+                "description": "테넌트 범위 내 역할 목록을 페이징으로 반환합니다. (q로 이름/설명 검색)",
                 "operationId": "2fe3440eb56182754caf817600b13375",
                 "parameters": [
                     {
@@ -46582,16 +46807,6 @@
                             "type": "string",
                             "example": "read"
                         }
-                    },
-                    {
-                        "name": "is_hidden",
-                        "in": "query",
-                        "description": "숨김 상태 필터",
-                        "required": false,
-                        "schema": {
-                            "type": "boolean",
-                            "example": false
-                        }
                     }
                 ],
                 "responses": {
@@ -47048,148 +47263,6 @@
                 ]
             }
         },
-        "/api/v1/roles/stats": {
-            "get": {
-                "tags": [
-                    "Role"
-                ],
-                "summary": "역할 통계 조회",
-                "description": "테넌트 범위 내 역할 통계(전체/공개/숨김/사용자 보유)를 반환합니다.",
-                "operationId": "419d5a08537494bf256b10661e221944",
-                "responses": {
-                    "200": {
-                        "description": "통계 조회 성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "allOf": [
-                                        {
-                                            "$ref": "#/components/schemas/ApiResponse"
-                                        },
-                                        {
-                                            "properties": {
-                                                "data": {
-                                                    "$ref": "#/components/schemas/RoleStats"
-                                                }
-                                            },
-                                            "type": "object"
-                                        }
-                                    ]
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/active": {
-            "get": {
-                "tags": [
-                    "Role"
-                ],
-                "summary": "활성 역할 목록 (드롭다운용)",
-                "description": "숨겨지지 않은 활성 역할 목록을 이름순으로 반환합니다. (id, name, description만 포함)",
-                "operationId": "8663eac59de3903354a3d5dd4502a5bf",
-                "responses": {
-                    "200": {
-                        "description": "목록 조회 성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "allOf": [
-                                        {
-                                            "$ref": "#/components/schemas/ApiResponse"
-                                        },
-                                        {
-                                            "properties": {
-                                                "data": {
-                                                    "type": "array",
-                                                    "items": {
-                                                        "properties": {
-                                                            "id": {
-                                                                "type": "integer",
-                                                                "example": 1
-                                                            },
-                                                            "name": {
-                                                                "type": "string",
-                                                                "example": "admin"
-                                                            },
-                                                            "description": {
-                                                                "type": "string",
-                                                                "example": "관리자",
-                                                                "nullable": true
-                                                            }
-                                                        },
-                                                        "type": "object"
-                                                    }
-                                                }
-                                            },
-                                            "type": "object"
-                                        }
-                                    ]
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
         "/api/v1/roles/{id}/permissions": {
             "get": {
                 "tags": [
@@ -47582,467 +47655,6 @@
                 ]
             }
         },
-        "/api/v1/role-permissions/menus": {
-            "get": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "권한 매트릭스용 메뉴 트리 조회",
-                "description": "활성 메뉴를 플랫 배열(depth 포함)로 반환하고, 사용 가능한 권한 유형 목록을 함께 반환합니다.",
-                "operationId": "1eea6074af7fe23108049fc436ae4b8f",
-                "responses": {
-                    "200": {
-                        "description": "조회 성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "allOf": [
-                                        {
-                                            "$ref": "#/components/schemas/ApiResponse"
-                                        },
-                                        {
-                                            "properties": {
-                                                "data": {
-                                                    "$ref": "#/components/schemas/PermissionMenuTree"
-                                                }
-                                            },
-                                            "type": "object"
-                                        }
-                                    ]
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/{id}/permissions/matrix": {
-            "get": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "역할의 권한 매트릭스 조회",
-                "description": "해당 역할에 부여된 메뉴별 권한 매트릭스를 반환합니다.",
-                "operationId": "18e9a32f62613b9cd3d41e79f500d122",
-                "parameters": [
-                    {
-                        "name": "id",
-                        "in": "path",
-                        "required": true,
-                        "schema": {
-                            "type": "integer"
-                        },
-                        "example": 1
-                    }
-                ],
-                "responses": {
-                    "200": {
-                        "description": "조회 성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "allOf": [
-                                        {
-                                            "$ref": "#/components/schemas/ApiResponse"
-                                        },
-                                        {
-                                            "properties": {
-                                                "data": {
-                                                    "$ref": "#/components/schemas/RolePermissionMatrix"
-                                                }
-                                            },
-                                            "type": "object"
-                                        }
-                                    ]
-                                }
-                            }
-                        }
-                    },
-                    "404": {
-                        "description": "역할 없음",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/{id}/permissions/toggle": {
-            "post": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "특정 메뉴의 특정 권한 토글",
-                "description": "지정한 메뉴+권한 유형의 부여 상태를 반전합니다. 하위 메뉴에 재귀적으로 전파합니다.",
-                "operationId": "cd6302edade7b8f79c39a85f8c369638",
-                "parameters": [
-                    {
-                        "name": "id",
-                        "in": "path",
-                        "required": true,
-                        "schema": {
-                            "type": "integer"
-                        },
-                        "example": 1
-                    }
-                ],
-                "requestBody": {
-                    "required": true,
-                    "content": {
-                        "application/json": {
-                            "schema": {
-                                "$ref": "#/components/schemas/RolePermissionToggleRequest"
-                            }
-                        }
-                    }
-                },
-                "responses": {
-                    "200": {
-                        "description": "토글 성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "allOf": [
-                                        {
-                                            "$ref": "#/components/schemas/ApiResponse"
-                                        },
-                                        {
-                                            "properties": {
-                                                "data": {
-                                                    "$ref": "#/components/schemas/RolePermissionToggleResponse"
-                                                }
-                                            },
-                                            "type": "object"
-                                        }
-                                    ]
-                                }
-                            }
-                        }
-                    },
-                    "404": {
-                        "description": "역할 없음",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "422": {
-                        "description": "검증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/{id}/permissions/allow-all": {
-            "post": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "모든 권한 허용",
-                "description": "해당 역할에 모든 활성 메뉴의 모든 권한 유형을 일괄 부여합니다.",
-                "operationId": "ab526a580d6926ef0971582b9aeb1d58",
-                "parameters": [
-                    {
-                        "name": "id",
-                        "in": "path",
-                        "required": true,
-                        "schema": {
-                            "type": "integer"
-                        },
-                        "example": 1
-                    }
-                ],
-                "responses": {
-                    "200": {
-                        "description": "성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ApiResponse"
-                                }
-                            }
-                        }
-                    },
-                    "404": {
-                        "description": "역할 없음",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/{id}/permissions/deny-all": {
-            "post": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "모든 권한 거부",
-                "description": "해당 역할의 모든 메뉴 권한을 일괄 제거합니다.",
-                "operationId": "f0120556f6104f5778f13349a5eec469",
-                "parameters": [
-                    {
-                        "name": "id",
-                        "in": "path",
-                        "required": true,
-                        "schema": {
-                            "type": "integer"
-                        },
-                        "example": 1
-                    }
-                ],
-                "responses": {
-                    "200": {
-                        "description": "성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ApiResponse"
-                                }
-                            }
-                        }
-                    },
-                    "404": {
-                        "description": "역할 없음",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
-        "/api/v1/roles/{id}/permissions/reset": {
-            "post": {
-                "tags": [
-                    "RolePermission"
-                ],
-                "summary": "기본 권한으로 초기화 (view만 허용)",
-                "description": "해당 역할의 모든 권한을 제거한 후, 모든 활성 메뉴에 view 권한만 부여합니다.",
-                "operationId": "7d0ce4d8a4116908a9639c70dc7dba61",
-                "parameters": [
-                    {
-                        "name": "id",
-                        "in": "path",
-                        "required": true,
-                        "schema": {
-                            "type": "integer"
-                        },
-                        "example": 1
-                    }
-                ],
-                "responses": {
-                    "200": {
-                        "description": "성공",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ApiResponse"
-                                }
-                            }
-                        }
-                    },
-                    "404": {
-                        "description": "역할 없음",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "401": {
-                        "description": "인증 실패",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    },
-                    "500": {
-                        "description": "서버 에러",
-                        "content": {
-                            "application/json": {
-                                "schema": {
-                                    "$ref": "#/components/schemas/ErrorResponse"
-                                }
-                            }
-                        }
-                    }
-                },
-                "security": [
-                    {
-                        "ApiKeyAuth": []
-                    },
-                    {
-                        "BearerAuth": []
-                    }
-                ]
-            }
-        },
         "/api/v1/sales": {
             "get": {
                 "tags": [
@@ -83244,6 +82856,246 @@
                     "type": "object"
                 }
             },
+            "ProductionOrderListItem": {
+                "description": "생산지시 목록 아이템",
+                "properties": {
+                    "id": {
+                        "description": "수주 ID",
+                        "type": "integer",
+                        "example": 1
+                    },
+                    "order_no": {
+                        "description": "수주번호 (= 생산지시번호)",
+                        "type": "string",
+                        "example": "ORD-20260301-0001"
+                    },
+                    "site_name": {
+                        "description": "현장명",
+                        "type": "string",
+                        "example": "서울현장",
+                        "nullable": true
+                    },
+                    "client_name": {
+                        "description": "거래처명",
+                        "type": "string",
+                        "example": "(주)고객사",
+                        "nullable": true
+                    },
+                    "quantity": {
+                        "description": "부품수량 합계",
+                        "type": "number",
+                        "example": 232
+                    },
+                    "node_count": {
+                        "description": "개소수 (order_nodes 수)",
+                        "type": "integer",
+                        "example": 4
+                    },
+                    "delivery_date": {
+                        "description": "납기일",
+                        "type": "string",
+                        "format": "date",
+                        "example": "2026-03-15",
+                        "nullable": true
+                    },
+                    "production_ordered_at": {
+                        "description": "생산지시일 (첫 WorkOrder 생성일, Y-m-d)",
+                        "type": "string",
+                        "format": "date",
+                        "example": "2026-02-21",
+                        "nullable": true
+                    },
+                    "production_status": {
+                        "description": "생산 상태",
+                        "type": "string",
+                        "enum": [
+                            "waiting",
+                            "in_production",
+                            "completed"
+                        ],
+                        "example": "waiting"
+                    },
+                    "work_orders_count": {
+                        "description": "작업지시 수 (공정별 1건)",
+                        "type": "integer",
+                        "example": 2
+                    },
+                    "work_order_progress": {
+                        "properties": {
+                            "total": {
+                                "type": "integer",
+                                "example": 3
+                            },
+                            "completed": {
+                                "type": "integer",
+                                "example": 1
+                            },
+                            "in_progress": {
+                                "type": "integer",
+                                "example": 1
+                            }
+                        },
+                        "type": "object"
+                    },
+                    "client": {
+                        "properties": {
+                            "id": {
+                                "type": "integer",
+                                "example": 1
+                            },
+                            "name": {
+                                "type": "string",
+                                "example": "(주)고객사"
+                            }
+                        },
+                        "type": "object",
+                        "nullable": true
+                    }
+                },
+                "type": "object"
+            },
+            "ProductionOrderStats": {
+                "description": "생산지시 통계",
+                "properties": {
+                    "total": {
+                        "description": "전체",
+                        "type": "integer",
+                        "example": 25
+                    },
+                    "waiting": {
+                        "description": "생산대기",
+                        "type": "integer",
+                        "example": 10
+                    },
+                    "in_production": {
+                        "description": "생산중",
+                        "type": "integer",
+                        "example": 8
+                    },
+                    "completed": {
+                        "description": "생산완료",
+                        "type": "integer",
+                        "example": 7
+                    }
+                },
+                "type": "object"
+            },
+            "ProductionOrderDetail": {
+                "description": "생산지시 상세",
+                "properties": {
+                    "order": {
+                        "$ref": "#/components/schemas/ProductionOrderListItem"
+                    },
+                    "production_ordered_at": {
+                        "type": "string",
+                        "format": "date",
+                        "example": "2026-02-21",
+                        "nullable": true
+                    },
+                    "production_status": {
+                        "type": "string",
+                        "enum": [
+                            "waiting",
+                            "in_production",
+                            "completed"
+                        ]
+                    },
+                    "node_count": {
+                        "description": "개소수",
+                        "type": "integer",
+                        "example": 4
+                    },
+                    "work_order_progress": {
+                        "properties": {
+                            "total": {
+                                "type": "integer"
+                            },
+                            "completed": {
+                                "type": "integer"
+                            },
+                            "in_progress": {
+                                "type": "integer"
+                            }
+                        },
+                        "type": "object"
+                    },
+                    "work_orders": {
+                        "type": "array",
+                        "items": {
+                            "properties": {
+                                "id": {
+                                    "type": "integer"
+                                },
+                                "work_order_no": {
+                                    "type": "string"
+                                },
+                                "process_name": {
+                                    "type": "string"
+                                },
+                                "quantity": {
+                                    "type": "integer"
+                                },
+                                "status": {
+                                    "type": "string"
+                                },
+                                "assignees": {
+                                    "type": "array",
+                                    "items": {
+                                        "type": "string"
+                                    }
+                                }
+                            },
+                            "type": "object"
+                        }
+                    },
+                    "bom_process_groups": {
+                        "type": "array",
+                        "items": {
+                            "properties": {
+                                "process_name": {
+                                    "type": "string"
+                                },
+                                "size_spec": {
+                                    "type": "string",
+                                    "nullable": true
+                                },
+                                "items": {
+                                    "type": "array",
+                                    "items": {
+                                        "properties": {
+                                            "id": {
+                                                "type": "integer",
+                                                "nullable": true
+                                            },
+                                            "item_code": {
+                                                "type": "string"
+                                            },
+                                            "item_name": {
+                                                "type": "string"
+                                            },
+                                            "spec": {
+                                                "type": "string"
+                                            },
+                                            "lot_no": {
+                                                "type": "string"
+                                            },
+                                            "required_qty": {
+                                                "type": "number"
+                                            },
+                                            "qty": {
+                                                "type": "number"
+                                            }
+                                        },
+                                        "type": "object"
+                                    }
+                                }
+                            },
+                            "type": "object"
+                        }
+                    }
+                },
+                "type": "object"
+            },
             "Purchase": {
                 "description": "매입 정보",
                 "properties": {
@@ -86181,18 +86033,6 @@
                         "type": "string",
                         "example": "api"
                     },
-                    "is_hidden": {
-                        "type": "boolean",
-                        "example": false
-                    },
-                    "permissions_count": {
-                        "type": "integer",
-                        "example": 12
-                    },
-                    "users_count": {
-                        "type": "integer",
-                        "example": 3
-                    },
                     "created_at": {
                         "type": "string",
                         "format": "date-time",
@@ -86253,11 +86093,6 @@
                         "type": "string",
                         "example": "메뉴 관리 역할",
                         "nullable": true
-                    },
-                    "is_hidden": {
-                        "description": "숨김 여부",
-                        "type": "boolean",
-                        "example": false
                     }
                 },
                 "type": "object"
@@ -86272,32 +86107,6 @@
                         "type": "string",
                         "example": "설명 변경",
                         "nullable": true
-                    },
-                    "is_hidden": {
-                        "type": "boolean",
-                        "example": false
-                    }
-                },
-                "type": "object"
-            },
-            "RoleStats": {
-                "description": "역할 통계",
-                "properties": {
-                    "total": {
-                        "type": "integer",
-                        "example": 5
-                    },
-                    "visible": {
-                        "type": "integer",
-                        "example": 3
-                    },
-                    "hidden": {
-                        "type": "integer",
-                        "example": 2
-                    },
-                    "with_users": {
-                        "type": "integer",
-                        "example": 4
                     }
                 },
                 "type": "object"
@@ -86510,164 +86319,6 @@
                     }
                 ]
             },
-            "PermissionMenuTree": {
-                "description": "권한 매트릭스용 메뉴 트리",
-                "properties": {
-                    "menus": {
-                        "type": "array",
-                        "items": {
-                            "properties": {
-                                "id": {
-                                    "type": "integer",
-                                    "example": 1
-                                },
-                                "parent_id": {
-                                    "type": "integer",
-                                    "example": null,
-                                    "nullable": true
-                                },
-                                "name": {
-                                    "type": "string",
-                                    "example": "대시보드"
-                                },
-                                "url": {
-                                    "type": "string",
-                                    "example": "/dashboard",
-                                    "nullable": true
-                                },
-                                "icon": {
-                                    "type": "string",
-                                    "example": "dashboard",
-                                    "nullable": true
-                                },
-                                "sort_order": {
-                                    "type": "integer",
-                                    "example": 1
-                                },
-                                "is_active": {
-                                    "type": "boolean",
-                                    "example": true
-                                },
-                                "depth": {
-                                    "type": "integer",
-                                    "example": 0
-                                },
-                                "has_children": {
-                                    "type": "boolean",
-                                    "example": true
-                                }
-                            },
-                            "type": "object"
-                        }
-                    },
-                    "permission_types": {
-                        "type": "array",
-                        "items": {
-                            "type": "string"
-                        },
-                        "example": [
-                            "view",
-                            "create",
-                            "update",
-                            "delete",
-                            "approve",
-                            "export",
-                            "manage"
-                        ]
-                    }
-                },
-                "type": "object"
-            },
-            "RolePermissionMatrix": {
-                "description": "역할의 권한 매트릭스",
-                "properties": {
-                    "role": {
-                        "properties": {
-                            "id": {
-                                "type": "integer",
-                                "example": 1
-                            },
-                            "name": {
-                                "type": "string",
-                                "example": "admin"
-                            },
-                            "description": {
-                                "type": "string",
-                                "example": "관리자",
-                                "nullable": true
-                            }
-                        },
-                        "type": "object"
-                    },
-                    "permission_types": {
-                        "type": "array",
-                        "items": {
-                            "type": "string"
-                        },
-                        "example": [
-                            "view",
-                            "create",
-                            "update",
-                            "delete",
-                            "approve",
-                            "export",
-                            "manage"
-                        ]
-                    },
-                    "permissions": {
-                        "description": "메뉴ID를 키로 한 권한 맵",
-                        "type": "object",
-                        "example": {
-                            "101": {
-                                "view": true,
-                                "create": true
-                            },
-                            "102": {
-                                "view": true
-                            }
-                        },
-                        "additionalProperties": true
-                    }
-                },
-                "type": "object"
-            },
-            "RolePermissionToggleRequest": {
-                "required": [
-                    "menu_id",
-                    "permission_type"
-                ],
-                "properties": {
-                    "menu_id": {
-                        "description": "메뉴 ID",
-                        "type": "integer",
-                        "example": 101
-                    },
-                    "permission_type": {
-                        "description": "권한 유형 (view, create, update, delete, approve, export, manage)",
-                        "type": "string",
-                        "example": "view"
-                    }
-                },
-                "type": "object"
-            },
-            "RolePermissionToggleResponse": {
-                "properties": {
-                    "menu_id": {
-                        "type": "integer",
-                        "example": 101
-                    },
-                    "permission_type": {
-                        "type": "string",
-                        "example": "view"
-                    },
-                    "granted": {
-                        "description": "토글 후 권한 부여 상태",
-                        "type": "boolean",
-                        "example": true
-                    }
-                },
-                "type": "object"
-            },
             "Sale": {
                 "description": "매출 정보",
                 "properties": {
@@ -94322,6 +93973,10 @@
             "name": "Products-BOM",
             "description": "제품 BOM (제품/자재 혼합) 관리"
         },
+        {
+            "name": "ProductionOrders",
+            "description": "생산지시 관리"
+        },
         {
             "name": "Purchases",
             "description": "매입 관리"

From 18a6f3e7aa37078b62fd4910c907e8232df10329 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 18:16:59 +0900
Subject: [PATCH 141/166] =?UTF-8?q?refactor:=20[barobill]=20=EB=B0=94?=
 =?UTF-8?q?=EB=A1=9C=EB=B9=8C=20=EC=97=B0=EB=8F=99=20=EC=BD=94=EB=93=9C=20?=
 =?UTF-8?q?=EC=A0=84=EB=A9=B4=20=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- config/services.php에 barobill 설정 등록 (운영/테스트 모드 분기 정상화)
- BarobillSetting 모델에 BelongsToTenant 적용 및 use_* 필드 casts 추가
- BarobillService API URL을 baroservice.com(SOAP)으로 수정
- BarobillService callApi 메서드 경로 하드코딩 제거 (서비스별 분기)
- BarobillService 예외 이중 래핑 문제 수정
- BarobillController URL 메서드 중복 코드 제거
- 누락 모델 16개 생성 (MNG 패턴 준수, BelongsToTenant 적용)
- 바로빌 전 테이블 options JSON 컬럼 추가 마이그레이션
---
 .../Controllers/Api/V1/BarobillController.php |  36 ++--
 .../Barobill/BarobillBankSyncStatus.php       |  34 ++++
 .../Barobill/BarobillBankTransaction.php      |  97 +++++++++++
 .../BarobillBankTransactionOverride.php       |  49 ++++++
 .../Barobill/BarobillBankTransactionSplit.php |  69 ++++++++
 app/Models/Barobill/BarobillBillingRecord.php |  82 +++++++++
 .../Barobill/BarobillCardTransaction.php      | 108 ++++++++++++
 .../BarobillCardTransactionAmountLog.php      |  41 +++++
 .../Barobill/BarobillCardTransactionHide.php  |  61 +++++++
 .../Barobill/BarobillCardTransactionSplit.php |  74 ++++++++
 app/Models/Barobill/BarobillConfig.php        |  61 +++++++
 app/Models/Barobill/BarobillMember.php        |  82 +++++++++
 .../Barobill/BarobillMonthlySummary.php       |  53 ++++++
 app/Models/Barobill/BarobillPricingPolicy.php |  82 +++++++++
 app/Models/Barobill/BarobillSubscription.php  |  76 +++++++++
 app/Models/Barobill/HometaxInvoice.php        | 158 ++++++++++++++++++
 app/Models/Barobill/HometaxInvoiceJournal.php |  78 +++++++++
 app/Models/Tenants/BarobillSetting.php        |  33 ++++
 app/Services/BarobillService.php              | 123 +++++++-------
 config/services.php                           |  13 ++
 ..._100000_add_options_to_barobill_tables.php |  59 +++++++
 21 files changed, 1390 insertions(+), 79 deletions(-)
 create mode 100644 app/Models/Barobill/BarobillBankSyncStatus.php
 create mode 100644 app/Models/Barobill/BarobillBankTransaction.php
 create mode 100644 app/Models/Barobill/BarobillBankTransactionOverride.php
 create mode 100644 app/Models/Barobill/BarobillBankTransactionSplit.php
 create mode 100644 app/Models/Barobill/BarobillBillingRecord.php
 create mode 100644 app/Models/Barobill/BarobillCardTransaction.php
 create mode 100644 app/Models/Barobill/BarobillCardTransactionAmountLog.php
 create mode 100644 app/Models/Barobill/BarobillCardTransactionHide.php
 create mode 100644 app/Models/Barobill/BarobillCardTransactionSplit.php
 create mode 100644 app/Models/Barobill/BarobillConfig.php
 create mode 100644 app/Models/Barobill/BarobillMember.php
 create mode 100644 app/Models/Barobill/BarobillMonthlySummary.php
 create mode 100644 app/Models/Barobill/BarobillPricingPolicy.php
 create mode 100644 app/Models/Barobill/BarobillSubscription.php
 create mode 100644 app/Models/Barobill/HometaxInvoice.php
 create mode 100644 app/Models/Barobill/HometaxInvoiceJournal.php
 create mode 100644 database/migrations/2026_03_11_100000_add_options_to_barobill_tables.php

diff --git a/app/Http/Controllers/Api/V1/BarobillController.php b/app/Http/Controllers/Api/V1/BarobillController.php
index 9e90b91..a93307c 100644
--- a/app/Http/Controllers/Api/V1/BarobillController.php
+++ b/app/Http/Controllers/Api/V1/BarobillController.php
@@ -28,7 +28,7 @@ public function status()
                     'barobill_id' => $setting->barobill_id,
                     'biz_no' => $setting->corp_num,
                     'status' => $setting->isVerified() ? 'active' : 'inactive',
-                    'server_mode' => config('services.barobill.test_mode', true) ? 'test' : 'production',
+                    'server_mode' => $this->barobillService->isTestMode() ? 'test' : 'production',
                 ] : null,
             ];
         }, __('message.fetched'));
@@ -86,17 +86,21 @@ public function signup(Request $request)
         }, __('message.saved'));
     }
 
+    /**
+     * 바로빌 서비스 URL 조회 (공통)
+     */
+    private function getServiceUrl(string $path): array
+    {
+        return ['url' => $this->barobillService->getBaseUrl().$path];
+    }
+
     /**
      * 은행 빠른조회 서비스 URL 조회
      */
-    public function bankServiceUrl(Request $request)
+    public function bankServiceUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/BankAccountService'];
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
         }, __('message.fetched'));
     }
 
@@ -106,11 +110,7 @@ public function bankServiceUrl(Request $request)
     public function accountLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/AccountLink'];
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
         }, __('message.fetched'));
     }
 
@@ -120,11 +120,7 @@ public function accountLinkUrl()
     public function cardLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Card/CardLink'];
+            return $this->getServiceUrl('/CARD.asmx');
         }, __('message.fetched'));
     }
 
@@ -134,11 +130,7 @@ public function cardLinkUrl()
     public function certificateUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Certificate/Register'];
+            return $this->getServiceUrl('/CORPSTATE.asmx');
         }, __('message.fetched'));
     }
 }
diff --git a/app/Models/Barobill/BarobillBankSyncStatus.php b/app/Models/Barobill/BarobillBankSyncStatus.php
new file mode 100644
index 0000000..e4431bb
--- /dev/null
+++ b/app/Models/Barobill/BarobillBankSyncStatus.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankSyncStatus extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_sync_status';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'synced_year_month',
+        'synced_at',
+    ];
+
+    protected $casts = [
+        'synced_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+}
diff --git a/app/Models/Barobill/BarobillBankTransaction.php b/app/Models/Barobill/BarobillBankTransaction.php
new file mode 100644
index 0000000..3bc7c0e
--- /dev/null
+++ b/app/Models/Barobill/BarobillBankTransaction.php
@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'bank_code',
+        'bank_name',
+        'trans_date',
+        'trans_time',
+        'trans_dt',
+        'deposit',
+        'withdraw',
+        'balance',
+        'summary',
+        'cast',
+        'memo',
+        'trans_office',
+        'account_code',
+        'account_name',
+        'is_manual',
+        'client_code',
+        'client_name',
+    ];
+
+    protected $casts = [
+        'deposit' => 'decimal:2',
+        'withdraw' => 'decimal:2',
+        'balance' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (계좌번호|거래일시|입금|출금|잔액)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'bank_account_num' => $this->bank_account_num,
+            'trans_dt' => $this->trans_dt,
+            'deposit' => $this->deposit,
+            'withdraw' => $this->withdraw,
+            'balance' => $this->balance,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['bank_account_num'] ?? '',
+            $data['trans_dt'] ?? '',
+            $data['deposit'] ?? '0',
+            $data['withdraw'] ?? '0',
+            $data['balance'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $accountNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        return $query->orderBy('trans_date')->orderBy('trans_dt')->get();
+    }
+}
diff --git a/app/Models/Barobill/BarobillBankTransactionOverride.php b/app/Models/Barobill/BarobillBankTransactionOverride.php
new file mode 100644
index 0000000..1d8d78a
--- /dev/null
+++ b/app/Models/Barobill/BarobillBankTransactionOverride.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillBankTransactionOverride extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_overrides';
+
+    protected $fillable = [
+        'tenant_id',
+        'unique_key',
+        'modified_summary',
+        'modified_cast',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeByUniqueKey($query, string $uniqueKey)
+    {
+        return $query->where('unique_key', $uniqueKey);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByUniqueKeys(int $tenantId, array $uniqueKeys)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('unique_key', $uniqueKeys)
+            ->get()
+            ->keyBy('unique_key');
+    }
+
+    public static function saveOverride(int $tenantId, string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): self
+    {
+        return static::updateOrCreate(
+            ['tenant_id' => $tenantId, 'unique_key' => $uniqueKey],
+            ['modified_summary' => $modifiedSummary, 'modified_cast' => $modifiedCast]
+        );
+    }
+}
diff --git a/app/Models/Barobill/BarobillBankTransactionSplit.php b/app/Models/Barobill/BarobillBankTransactionSplit.php
new file mode 100644
index 0000000..35e5184
--- /dev/null
+++ b/app/Models/Barobill/BarobillBankTransactionSplit.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'account_code',
+        'account_name',
+        'description',
+        'memo',
+        'sort_order',
+        'bank_account_num',
+        'trans_dt',
+        'trans_date',
+        'original_deposit',
+        'original_withdraw',
+        'summary',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'original_deposit' => 'decimal:2',
+        'original_withdraw' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}
diff --git a/app/Models/Barobill/BarobillBillingRecord.php b/app/Models/Barobill/BarobillBillingRecord.php
new file mode 100644
index 0000000..5a87228
--- /dev/null
+++ b/app/Models/Barobill/BarobillBillingRecord.php
@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBillingRecord extends Model
+{
+    protected $table = 'barobill_billing_records';
+
+    public const SERVICE_TYPES = ['tax_invoice', 'bank_account', 'card', 'hometax'];
+
+    public const BILLING_TYPES = ['subscription', 'usage'];
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'service_type',
+        'billing_type',
+        'quantity',
+        'unit_price',
+        'total_amount',
+        'billed_at',
+        'description',
+    ];
+
+    protected $casts = [
+        'quantity' => 'integer',
+        'unit_price' => 'integer',
+        'total_amount' => 'integer',
+        'billed_at' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+
+    public function scopeSubscription($query)
+    {
+        return $query->where('billing_type', 'subscription');
+    }
+
+    public function scopeUsage($query)
+    {
+        return $query->where('billing_type', 'usage');
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'tax_invoice' => '전자세금계산서',
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}
diff --git a/app/Models/Barobill/BarobillCardTransaction.php b/app/Models/Barobill/BarobillCardTransaction.php
new file mode 100644
index 0000000..49611f9
--- /dev/null
+++ b/app/Models/Barobill/BarobillCardTransaction.php
@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_num',
+        'card_company',
+        'card_company_name',
+        'use_dt',
+        'use_date',
+        'use_time',
+        'approval_num',
+        'approval_type',
+        'approval_amount',
+        'tax',
+        'service_charge',
+        'payment_plan',
+        'currency_code',
+        'merchant_name',
+        'merchant_biz_num',
+        'merchant_addr',
+        'merchant_ceo',
+        'merchant_biz_type',
+        'merchant_tel',
+        'memo',
+        'use_key',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'modified_supply_amount',
+        'modified_tax',
+        'is_manual',
+    ];
+
+    protected $casts = [
+        'approval_amount' => 'decimal:2',
+        'tax' => 'decimal:2',
+        'service_charge' => 'decimal:2',
+        'modified_supply_amount' => 'decimal:2',
+        'modified_tax' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (cardNum|useDt|approvalNum|approvalAmount)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'card_num' => $this->card_num,
+            'use_dt' => $this->use_dt,
+            'approval_num' => $this->approval_num,
+            'approval_amount' => $this->approval_amount,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['card_num'] ?? '',
+            $data['use_dt'] ?? '',
+            $data['approval_num'] ?? '',
+            $data['approval_amount'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $cardNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        return $query->orderBy('use_date')->orderBy('use_dt')->get();
+    }
+}
diff --git a/app/Models/Barobill/BarobillCardTransactionAmountLog.php b/app/Models/Barobill/BarobillCardTransactionAmountLog.php
new file mode 100644
index 0000000..0109c11
--- /dev/null
+++ b/app/Models/Barobill/BarobillCardTransactionAmountLog.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionAmountLog extends Model
+{
+    protected $table = 'barobill_card_transaction_amount_logs';
+
+    public $timestamps = false;
+
+    protected $fillable = [
+        'card_transaction_id',
+        'original_unique_key',
+        'before_supply_amount',
+        'before_tax',
+        'after_supply_amount',
+        'after_tax',
+        'modified_by',
+        'modified_by_name',
+        'ip_address',
+    ];
+
+    protected $casts = [
+        'before_supply_amount' => 'decimal:2',
+        'before_tax' => 'decimal:2',
+        'after_supply_amount' => 'decimal:2',
+        'after_tax' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function cardTransaction(): BelongsTo
+    {
+        return $this->belongsTo(BarobillCardTransaction::class, 'card_transaction_id');
+    }
+}
diff --git a/app/Models/Barobill/BarobillCardTransactionHide.php b/app/Models/Barobill/BarobillCardTransactionHide.php
new file mode 100644
index 0000000..3112665
--- /dev/null
+++ b/app/Models/Barobill/BarobillCardTransactionHide.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillCardTransactionHide extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_hides';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'card_num',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+        'hidden_by',
+    ];
+
+    protected $casts = [
+        'original_amount' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getHiddenKeys(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->pluck('original_unique_key')
+            ->toArray();
+    }
+
+    public static function hideTransaction(int $tenantId, string $uniqueKey, array $originalData, int $userId): self
+    {
+        return static::create([
+            'tenant_id' => $tenantId,
+            'original_unique_key' => $uniqueKey,
+            'card_num' => $originalData['card_num'] ?? '',
+            'use_date' => $originalData['use_date'] ?? '',
+            'approval_num' => $originalData['approval_num'] ?? '',
+            'original_amount' => $originalData['approval_amount'] ?? 0,
+            'merchant_name' => $originalData['merchant_name'] ?? '',
+            'hidden_by' => $userId,
+        ]);
+    }
+
+    public static function restoreTransaction(int $tenantId, string $uniqueKey): bool
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete() > 0;
+    }
+}
diff --git a/app/Models/Barobill/BarobillCardTransactionSplit.php b/app/Models/Barobill/BarobillCardTransactionSplit.php
new file mode 100644
index 0000000..8daf73c
--- /dev/null
+++ b/app/Models/Barobill/BarobillCardTransactionSplit.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'split_supply_amount',
+        'split_tax',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'memo',
+        'sort_order',
+        'card_num',
+        'use_dt',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'split_supply_amount' => 'decimal:2',
+        'split_tax' => 'decimal:2',
+        'original_amount' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}
diff --git a/app/Models/Barobill/BarobillConfig.php b/app/Models/Barobill/BarobillConfig.php
new file mode 100644
index 0000000..5962e02
--- /dev/null
+++ b/app/Models/Barobill/BarobillConfig.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillConfig extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_configs';
+
+    protected $fillable = [
+        'name',
+        'environment',
+        'cert_key',
+        'corp_num',
+        'base_url',
+        'description',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getActiveTest(): ?self
+    {
+        return static::where('environment', 'test')->where('is_active', true)->first();
+    }
+
+    public static function getActiveProduction(): ?self
+    {
+        return static::where('environment', 'production')->where('is_active', true)->first();
+    }
+
+    public static function getActive(bool $isTestMode): ?self
+    {
+        return $isTestMode ? static::getActiveTest() : static::getActiveProduction();
+    }
+
+    public function getEnvironmentLabelAttribute(): string
+    {
+        return $this->environment === 'test' ? '테스트' : '운영';
+    }
+
+    public function getMaskedCertKeyAttribute(): string
+    {
+        $key = $this->cert_key;
+        if (strlen($key) <= 8) {
+            return str_repeat('*', strlen($key));
+        }
+
+        return substr($key, 0, 4).'****'.substr($key, -4);
+    }
+}
diff --git a/app/Models/Barobill/BarobillMember.php b/app/Models/Barobill/BarobillMember.php
new file mode 100644
index 0000000..341bae4
--- /dev/null
+++ b/app/Models/Barobill/BarobillMember.php
@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillMember extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'barobill_members';
+
+    protected $fillable = [
+        'tenant_id',
+        'biz_no',
+        'corp_name',
+        'ceo_name',
+        'addr',
+        'biz_type',
+        'biz_class',
+        'barobill_id',
+        'barobill_pwd',
+        'manager_name',
+        'manager_email',
+        'manager_hp',
+        'status',
+        'server_mode',
+        'last_sales_fetch_at',
+        'last_purchases_fetch_at',
+    ];
+
+    protected $casts = [
+        'barobill_pwd' => 'encrypted',
+        'last_sales_fetch_at' => 'datetime',
+        'last_purchases_fetch_at' => 'datetime',
+    ];
+
+    protected $hidden = [
+        'barobill_pwd',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getFormattedBizNoAttribute(): string
+    {
+        $num = $this->biz_no;
+        if (strlen($num) === 10) {
+            return substr($num, 0, 3).'-'.substr($num, 3, 2).'-'.substr($num, 5);
+        }
+
+        return $num ?? '';
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            'active' => '활성',
+            'inactive' => '비활성',
+            'pending' => '대기',
+            default => $this->status,
+        };
+    }
+
+    public function isTestMode(): bool
+    {
+        return $this->server_mode === 'test';
+    }
+}
diff --git a/app/Models/Barobill/BarobillMonthlySummary.php b/app/Models/Barobill/BarobillMonthlySummary.php
new file mode 100644
index 0000000..0ce3325
--- /dev/null
+++ b/app/Models/Barobill/BarobillMonthlySummary.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillMonthlySummary extends Model
+{
+    protected $table = 'barobill_monthly_summaries';
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'bank_account_fee',
+        'card_fee',
+        'hometax_fee',
+        'subscription_total',
+        'tax_invoice_count',
+        'tax_invoice_amount',
+        'usage_total',
+        'grand_total',
+    ];
+
+    protected $casts = [
+        'bank_account_fee' => 'integer',
+        'card_fee' => 'integer',
+        'hometax_fee' => 'integer',
+        'subscription_total' => 'integer',
+        'tax_invoice_count' => 'integer',
+        'tax_invoice_amount' => 'integer',
+        'usage_total' => 'integer',
+        'grand_total' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+}
diff --git a/app/Models/Barobill/BarobillPricingPolicy.php b/app/Models/Barobill/BarobillPricingPolicy.php
new file mode 100644
index 0000000..f816a35
--- /dev/null
+++ b/app/Models/Barobill/BarobillPricingPolicy.php
@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillPricingPolicy extends Model
+{
+    protected $table = 'barobill_pricing_policies';
+
+    public const TYPE_CARD = 'card';
+
+    public const TYPE_TAX_INVOICE = 'tax_invoice';
+
+    public const TYPE_BANK_ACCOUNT = 'bank_account';
+
+    protected $fillable = [
+        'service_type',
+        'name',
+        'description',
+        'free_quota',
+        'free_quota_unit',
+        'additional_unit',
+        'additional_unit_label',
+        'additional_price',
+        'is_active',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'free_quota' => 'integer',
+        'additional_unit' => 'integer',
+        'additional_price' => 'integer',
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByServiceType(string $serviceType): ?self
+    {
+        return static::active()->where('service_type', $serviceType)->first();
+    }
+
+    public static function getAllActive()
+    {
+        return static::active()->orderBy('sort_order')->get();
+    }
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            self::TYPE_CARD => '카드조회',
+            self::TYPE_TAX_INVOICE => '전자세금계산서',
+            self::TYPE_BANK_ACCOUNT => '계좌조회',
+            default => $this->service_type,
+        };
+    }
+
+    public function calculateBilling(int $usageCount): int
+    {
+        if ($usageCount <= $this->free_quota) {
+            return 0;
+        }
+
+        $excess = $usageCount - $this->free_quota;
+        $units = (int) ceil($excess / max($this->additional_unit, 1));
+
+        return $units * $this->additional_price;
+    }
+}
diff --git a/app/Models/Barobill/BarobillSubscription.php b/app/Models/Barobill/BarobillSubscription.php
new file mode 100644
index 0000000..bd6acbe
--- /dev/null
+++ b/app/Models/Barobill/BarobillSubscription.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillSubscription extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_subscriptions';
+
+    public const SERVICE_TYPES = ['bank_account', 'card', 'hometax'];
+
+    public const DEFAULT_MONTHLY_FEES = [
+        'bank_account' => 10000,
+        'card' => 10000,
+        'hometax' => 0,
+    ];
+
+    protected $fillable = [
+        'member_id',
+        'service_type',
+        'monthly_fee',
+        'started_at',
+        'ended_at',
+        'is_active',
+        'memo',
+    ];
+
+    protected $casts = [
+        'monthly_fee' => 'integer',
+        'started_at' => 'date',
+        'ended_at' => 'date',
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}
diff --git a/app/Models/Barobill/HometaxInvoice.php b/app/Models/Barobill/HometaxInvoice.php
new file mode 100644
index 0000000..f1ffab0
--- /dev/null
+++ b/app/Models/Barobill/HometaxInvoice.php
@@ -0,0 +1,158 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class HometaxInvoice extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'hometax_invoices';
+
+    // 과세유형
+    public const TAX_TYPE_TAXABLE = '01';    // 과세
+
+    public const TAX_TYPE_ZERO = '02';       // 영세
+
+    public const TAX_TYPE_EXEMPT = '03';     // 면세
+
+    // 영수/청구
+    public const PURPOSE_TYPE_RECEIPT = '01';  // 영수
+
+    public const PURPOSE_TYPE_CLAIM = '02';    // 청구
+
+    // 발급유형
+    public const ISSUE_TYPE_NORMAL = '01';     // 정발행
+
+    public const ISSUE_TYPE_REVERSE = '02';    // 역발행
+
+    protected $fillable = [
+        'tenant_id',
+        'nts_confirm_num',
+        'invoice_type',
+        'write_date',
+        'issue_date',
+        'send_date',
+        'invoicer_corp_num',
+        'invoicer_tax_reg_id',
+        'invoicer_corp_name',
+        'invoicer_ceo_name',
+        'invoicer_addr',
+        'invoicer_biz_type',
+        'invoicer_biz_class',
+        'invoicer_contact_id',
+        'invoicee_corp_num',
+        'invoicee_tax_reg_id',
+        'invoicee_corp_name',
+        'invoicee_ceo_name',
+        'invoicee_addr',
+        'invoicee_biz_type',
+        'invoicee_biz_class',
+        'invoicee_contact_id',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'tax_type',
+        'purpose_type',
+        'issue_type',
+        'is_modified',
+        'original_nts_confirm_num',
+        'modify_code',
+        'remark1',
+        'remark2',
+        'remark3',
+        'item_name',
+        'item_count',
+        'item_unit_price',
+        'item_supply_amount',
+        'item_tax_amount',
+        'item_remark',
+        'account_code',
+        'account_name',
+        'deduction_type',
+    ];
+
+    protected $casts = [
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'item_count' => 'integer',
+        'item_unit_price' => 'integer',
+        'item_supply_amount' => 'integer',
+        'item_tax_amount' => 'integer',
+        'is_modified' => 'boolean',
+        'write_date' => 'date',
+        'issue_date' => 'date',
+        'send_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function journals(): HasMany
+    {
+        return $this->hasMany(HometaxInvoiceJournal::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeSales($query)
+    {
+        return $query->where('invoice_type', 'sales');
+    }
+
+    public function scopePurchase($query)
+    {
+        return $query->where('invoice_type', 'purchase');
+    }
+
+    public function scopePeriod($query, string $startDate, string $endDate)
+    {
+        return $query->whereBetween('write_date', [$startDate, $endDate]);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getTaxTypeNameAttribute(): string
+    {
+        return match ($this->tax_type) {
+            self::TAX_TYPE_TAXABLE => '과세',
+            self::TAX_TYPE_ZERO => '영세',
+            self::TAX_TYPE_EXEMPT => '면세',
+            default => $this->tax_type ?? '',
+        };
+    }
+
+    public function getPurposeTypeNameAttribute(): string
+    {
+        return match ($this->purpose_type) {
+            self::PURPOSE_TYPE_RECEIPT => '영수',
+            self::PURPOSE_TYPE_CLAIM => '청구',
+            default => $this->purpose_type ?? '',
+        };
+    }
+
+    public function getIssueTypeNameAttribute(): string
+    {
+        return match ($this->issue_type) {
+            self::ISSUE_TYPE_NORMAL => '정발행',
+            self::ISSUE_TYPE_REVERSE => '역발행',
+            default => $this->issue_type ?? '',
+        };
+    }
+}
diff --git a/app/Models/Barobill/HometaxInvoiceJournal.php b/app/Models/Barobill/HometaxInvoiceJournal.php
new file mode 100644
index 0000000..c328c89
--- /dev/null
+++ b/app/Models/Barobill/HometaxInvoiceJournal.php
@@ -0,0 +1,78 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class HometaxInvoiceJournal extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'hometax_invoice_journals';
+
+    protected $fillable = [
+        'tenant_id',
+        'hometax_invoice_id',
+        'nts_confirm_num',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+        'sort_order',
+        'invoice_type',
+        'write_date',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'trading_partner_name',
+    ];
+
+    protected $casts = [
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'sort_order' => 'integer',
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'write_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function invoice(): BelongsTo
+    {
+        return $this->belongsTo(HometaxInvoice::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByInvoiceId(int $tenantId, int $invoiceId)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    public static function getJournaledInvoiceIds(int $tenantId, array $invoiceIds): array
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('hometax_invoice_id', $invoiceIds)
+            ->distinct()
+            ->pluck('hometax_invoice_id')
+            ->toArray();
+    }
+}
diff --git a/app/Models/Tenants/BarobillSetting.php b/app/Models/Tenants/BarobillSetting.php
index 45ad09e..32e3a6e 100644
--- a/app/Models/Tenants/BarobillSetting.php
+++ b/app/Models/Tenants/BarobillSetting.php
@@ -2,12 +2,15 @@
 
 namespace App\Models\Tenants;
 
+use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Support\Facades\Crypt;
 
 class BarobillSetting extends Model
 {
+    use BelongsToTenant;
+
     protected $fillable = [
         'tenant_id',
         'corp_num',
@@ -23,6 +26,10 @@ class BarobillSetting extends Model
         'contact_tel',
         'is_active',
         'auto_issue',
+        'use_tax_invoice',
+        'use_bank_account',
+        'use_card_usage',
+        'use_hometax',
         'verified_at',
         'created_by',
         'updated_by',
@@ -31,6 +38,10 @@ class BarobillSetting extends Model
     protected $casts = [
         'is_active' => 'boolean',
         'auto_issue' => 'boolean',
+        'use_tax_invoice' => 'boolean',
+        'use_bank_account' => 'boolean',
+        'use_card_usage' => 'boolean',
+        'use_hometax' => 'boolean',
         'verified_at' => 'datetime',
     ];
 
@@ -129,4 +140,26 @@ public function getFormattedCorpNumAttribute(): string
 
         return $num;
     }
+
+    /**
+     * 활성화된 서비스 목록
+     */
+    public function getActiveServicesAttribute(): array
+    {
+        $services = [];
+        if ($this->use_tax_invoice) {
+            $services[] = 'tax_invoice';
+        }
+        if ($this->use_bank_account) {
+            $services[] = 'bank_account';
+        }
+        if ($this->use_card_usage) {
+            $services[] = 'card_usage';
+        }
+        if ($this->use_hometax) {
+            $services[] = 'hometax';
+        }
+
+        return $services;
+    }
 }
diff --git a/app/Services/BarobillService.php b/app/Services/BarobillService.php
index 1d8451f..e63420f 100644
--- a/app/Services/BarobillService.php
+++ b/app/Services/BarobillService.php
@@ -12,18 +12,41 @@
  * 바로빌 API 연동 서비스
  *
  * 바로빌 개발자센터: https://dev.barobill.co.kr/
+ * SOAP 서비스 URL: https://ws.baroservice.com/ (운영) / https://testws.baroservice.com/ (테스트)
  */
 class BarobillService extends Service
 {
     /**
-     * 바로빌 API 기본 URL
+     * 바로빌 SOAP 서비스 기본 URL (운영)
      */
-    private const API_BASE_URL = 'https://ws.barobill.co.kr';
+    private const API_BASE_URL = 'https://ws.baroservice.com';
 
     /**
-     * 바로빌 API 테스트 URL
+     * 바로빌 SOAP 서비스 테스트 URL
      */
-    private const API_TEST_URL = 'https://testws.barobill.co.kr';
+    private const API_TEST_URL = 'https://testws.baroservice.com';
+
+    /**
+     * API 서비스 경로 매핑
+     */
+    private const SERVICE_PATHS = [
+        'TI' => '/TI.asmx',           // 세금계산서
+        'CORPSTATE' => '/CORPSTATE.asmx', // 회원/사업자 관리
+        'BANKACCOUNT' => '/BANKACCOUNT.asmx', // 계좌 조회
+        'CARD' => '/CARD.asmx',        // 카드 조회
+    ];
+
+    /**
+     * 메서드별 서비스 매핑
+     */
+    private const METHOD_SERVICE_MAP = [
+        'GetAccessToken' => 'CORPSTATE',
+        'CheckCorpNum' => 'CORPSTATE',
+        'RegistCorp' => 'CORPSTATE',
+        'RegistAndIssueTaxInvoice' => 'TI',
+        'CancelTaxInvoice' => 'TI',
+        'GetTaxInvoiceState' => 'TI',
+    ];
 
     /**
      * 테스트 모드 여부
@@ -32,7 +55,7 @@ class BarobillService extends Service
 
     public function __construct()
     {
-        $this->testMode = config('services.barobill.test_mode', true);
+        $this->testMode = (bool) config('services.barobill.test_mode', true);
     }
 
     // =========================================================================
@@ -44,11 +67,7 @@ public function __construct()
      */
     public function getSetting(): ?BarobillSetting
     {
-        $tenantId = $this->tenantId();
-
-        return BarobillSetting::query()
-            ->where('tenant_id', $tenantId)
-            ->first();
+        return BarobillSetting::query()->first();
     }
 
     /**
@@ -59,9 +78,7 @@ public function saveSetting(array $data): BarobillSetting
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        $setting = BarobillSetting::query()
-            ->where('tenant_id', $tenantId)
-            ->first();
+        $setting = BarobillSetting::query()->first();
 
         if ($setting) {
             $setting->fill(array_merge($data, ['updated_by' => $userId]));
@@ -89,7 +106,6 @@ public function testConnection(): array
         }
 
         try {
-            // 바로빌 API 토큰 조회로 연동 테스트
             $response = $this->callApi('GetAccessToken', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
@@ -97,7 +113,6 @@ public function testConnection(): array
             ]);
 
             if (! empty($response['AccessToken'])) {
-                // 검증 성공 시 verified_at 업데이트
                 $setting->verified_at = now();
                 $setting->save();
 
@@ -108,7 +123,10 @@ public function testConnection(): array
                 ];
             }
 
-            throw new BadRequestHttpException($response['Message'] ?? __('error.barobill.connection_failed'));
+            return [
+                'success' => false,
+                'message' => $response['Message'] ?? __('error.barobill.connection_failed'),
+            ];
         } catch (\Exception $e) {
             Log::error('바로빌 연동 테스트 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -125,19 +143,11 @@ public function testConnection(): array
 
     /**
      * 사업자등록번호 유효성 검사 (휴폐업 조회)
-     *
-     * 바로빌 API를 통해 사업자등록번호의 유효성을 검증합니다.
-     * 바로빌 설정이 없는 경우 기본 형식 검증만 수행합니다.
-     *
-     * @param  string  $businessNumber  사업자등록번호 (10자리, 하이픈 제거)
-     * @return array{valid: bool, status: string, status_label: string, corp_name: ?string, ceo_name: ?string, message: string}
      */
     public function checkBusinessNumber(string $businessNumber): array
     {
-        // 하이픈 제거 및 숫자만 추출
         $businessNumber = preg_replace('/[^0-9]/', '', $businessNumber);
 
-        // 기본 형식 검증 (10자리)
         if (strlen($businessNumber) !== 10) {
             return [
                 'valid' => false,
@@ -149,7 +159,6 @@ public function checkBusinessNumber(string $businessNumber): array
             ];
         }
 
-        // 체크섬 검증 (사업자등록번호 자체 유효성)
         if (! $this->validateBusinessNumberChecksum($businessNumber)) {
             return [
                 'valid' => false,
@@ -161,16 +170,14 @@ public function checkBusinessNumber(string $businessNumber): array
             ];
         }
 
-        // 바로빌 API 조회 시도
         try {
             $response = $this->callApi('CheckCorpNum', [
                 'CorpNum' => $businessNumber,
             ]);
 
-            // 바로빌 응답 해석
             if (isset($response['CorpState'])) {
                 $state = $response['CorpState'];
-                $isValid = in_array($state, ['01', '02']); // 01: 사업중, 02: 휴업
+                $isValid = in_array($state, ['01', '02']);
                 $statusLabel = match ($state) {
                     '01' => '사업중',
                     '02' => '휴업',
@@ -190,7 +197,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 ];
             }
 
-            // 응답 형식이 다른 경우 (결과 코드 방식)
             if (isset($response['Result'])) {
                 $isValid = $response['Result'] >= 0;
 
@@ -206,7 +212,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 ];
             }
 
-            // 기본 응답 (체크섬만 통과한 경우)
             return [
                 'valid' => true,
                 'status' => 'format_valid',
@@ -216,7 +221,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 'message' => __('message.company.business_number_format_valid'),
             ];
         } catch (\Exception $e) {
-            // API 호출 실패 시 형식 검증 결과만 반환
             Log::warning('바로빌 사업자번호 조회 실패', [
                 'business_number' => $businessNumber,
                 'error' => $e->getMessage(),
@@ -235,8 +239,6 @@ public function checkBusinessNumber(string $businessNumber): array
 
     /**
      * 사업자등록번호 체크섬 검증
-     *
-     * @param  string  $businessNumber  10자리 사업자등록번호
      */
     private function validateBusinessNumberChecksum(string $businessNumber): bool
     {
@@ -252,7 +254,6 @@ private function validateBusinessNumberChecksum(string $businessNumber): bool
             $sum += intval($digits[$i]) * $multipliers[$i];
         }
 
-        // 8번째 자리 (인덱스 8)에 대한 추가 처리
         $sum += intval(floor(intval($digits[8]) * 5 / 10));
 
         $remainder = $sum % 10;
@@ -277,14 +278,11 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
         }
 
         try {
-            // 바로빌 API 호출을 위한 데이터 구성
             $apiData = $this->buildTaxInvoiceData($taxInvoice, $setting);
 
-            // 세금계산서 발행 API 호출
             $response = $this->callApi('RegistAndIssueTaxInvoice', $apiData);
 
             if (! empty($response['InvoiceID'])) {
-                // 발행 성공
                 $taxInvoice->barobill_invoice_id = $response['InvoiceID'];
                 $taxInvoice->nts_confirm_num = $response['NTSConfirmNum'] ?? null;
                 $taxInvoice->status = TaxInvoice::STATUS_ISSUED;
@@ -301,9 +299,10 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['Message'] ?? '발행 실패');
+            throw new \RuntimeException($response['Message'] ?? '발행 실패');
+        } catch (BadRequestHttpException $e) {
+            throw $e;
         } catch (\Exception $e) {
-            // 발행 실패
             $taxInvoice->status = TaxInvoice::STATUS_FAILED;
             $taxInvoice->error_message = $e->getMessage();
             $taxInvoice->save();
@@ -334,7 +333,6 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
         }
 
         try {
-            // 세금계산서 취소 API 호출
             $response = $this->callApi('CancelTaxInvoice', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
@@ -358,7 +356,9 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['Message'] ?? '취소 실패');
+            throw new \RuntimeException($response['Message'] ?? '취소 실패');
+        } catch (BadRequestHttpException $e) {
+            throw $e;
         } catch (\Exception $e) {
             Log::error('세금계산서 취소 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -396,7 +396,6 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
             if (! empty($response['State'])) {
                 $taxInvoice->nts_send_status = $response['State'];
 
-                // 국세청 전송 완료 시 상태 업데이트
                 if ($response['State'] === '전송완료' && ! $taxInvoice->sent_at) {
                     $taxInvoice->status = TaxInvoice::STATUS_SENT;
                     $taxInvoice->sent_at = now();
@@ -418,6 +417,26 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
         }
     }
 
+    // =========================================================================
+    // URL 헬퍼
+    // =========================================================================
+
+    /**
+     * 바로빌 API base URL 반환
+     */
+    public function getBaseUrl(): string
+    {
+        return $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
+    }
+
+    /**
+     * 테스트 모드 여부
+     */
+    public function isTestMode(): bool
+    {
+        return $this->testMode;
+    }
+
     // =========================================================================
     // Private 메서드
     // =========================================================================
@@ -427,8 +446,10 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
      */
     private function callApi(string $method, array $data): array
     {
-        $baseUrl = $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
-        $url = $baseUrl.'/TI/'.$method;
+        $baseUrl = $this->getBaseUrl();
+        $servicePath = self::METHOD_SERVICE_MAP[$method] ?? 'TI';
+        $path = self::SERVICE_PATHS[$servicePath] ?? '/TI.asmx';
+        $url = $baseUrl.$path.'/'.$method;
 
         $response = Http::timeout(30)
             ->withHeaders([
@@ -437,7 +458,7 @@ private function callApi(string $method, array $data): array
             ->post($url, $data);
 
         if ($response->failed()) {
-            throw new \Exception('API 호출 실패: '.$response->status());
+            throw new \RuntimeException('API 호출 실패: '.$response->status());
         }
 
         return $response->json() ?? [];
@@ -448,7 +469,6 @@ private function callApi(string $method, array $data): array
      */
     private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $setting): array
     {
-        // 품목 데이터 구성
         $items = [];
         foreach ($taxInvoice->items ?? [] as $index => $item) {
             $items[] = [
@@ -463,7 +483,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
             ];
         }
 
-        // 품목이 없는 경우 기본 품목 추가
         if (empty($items)) {
             $items[] = [
                 'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
@@ -487,8 +506,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 'TaxType' => '과세',
                 'PurposeType' => '영수',
                 'WriteDate' => $taxInvoice->issue_date->format('Ymd'),
-
-                // 공급자 정보
                 'InvoicerCorpNum' => $taxInvoice->supplier_corp_num,
                 'InvoicerCorpName' => $taxInvoice->supplier_corp_name,
                 'InvoicerCEOName' => $taxInvoice->supplier_ceo_name,
@@ -496,8 +513,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 'InvoicerBizType' => $taxInvoice->supplier_biz_type,
                 'InvoicerBizClass' => $taxInvoice->supplier_biz_class,
                 'InvoicerContactID' => $taxInvoice->supplier_contact_id,
-
-                // 공급받는자 정보
                 'InvoiceeCorpNum' => $taxInvoice->buyer_corp_num,
                 'InvoiceeCorpName' => $taxInvoice->buyer_corp_name,
                 'InvoiceeCEOName' => $taxInvoice->buyer_ceo_name,
@@ -505,16 +520,10 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 'InvoiceeBizType' => $taxInvoice->buyer_biz_type,
                 'InvoiceeBizClass' => $taxInvoice->buyer_biz_class,
                 'InvoiceeContactID' => $taxInvoice->buyer_contact_id,
-
-                // 금액 정보
                 'SupplyCostTotal' => (int) $taxInvoice->supply_amount,
                 'TaxTotal' => (int) $taxInvoice->tax_amount,
                 'TotalAmount' => (int) $taxInvoice->total_amount,
-
-                // 품목 정보
                 'TaxInvoiceTradeLineItems' => $items,
-
-                // 비고
                 'Remark1' => $taxInvoice->description ?? '',
             ],
         ];
diff --git a/config/services.php b/config/services.php
index 6a99ace..1f29e1e 100644
--- a/config/services.php
+++ b/config/services.php
@@ -58,4 +58,17 @@
         'exchange_secret' => env('INTERNAL_EXCHANGE_SECRET'),
     ],
 
+    /*
+    |--------------------------------------------------------------------------
+    | BaroBill (바로빌 전자세금계산서/회계 연동)
+    |--------------------------------------------------------------------------
+    | MNG와 동일한 설정 구조를 사용한다.
+    */
+    'barobill' => [
+        'cert_key_test' => env('BAROBILL_CERT_KEY_TEST', ''),
+        'cert_key_prod' => env('BAROBILL_CERT_KEY_PROD', ''),
+        'corp_num' => env('BAROBILL_CORP_NUM', ''),
+        'test_mode' => env('BAROBILL_TEST_MODE', true),
+    ],
+
 ];
diff --git a/database/migrations/2026_03_11_100000_add_options_to_barobill_tables.php b/database/migrations/2026_03_11_100000_add_options_to_barobill_tables.php
new file mode 100644
index 0000000..f4d49c8
--- /dev/null
+++ b/database/migrations/2026_03_11_100000_add_options_to_barobill_tables.php
@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 바로빌 관련 테이블에 options JSON 컬럼 추가
+ *
+ * SAM options 컬럼 정책에 따라 모든 비즈니스 테이블에
+ * 확장 가능한 options JSON 컬럼을 추가한다.
+ *
+ * @see docs/standards/options-column-policy.md
+ */
+return new class extends Migration
+{
+    /**
+     * options 컬럼을 추가할 테이블 목록
+     */
+    private array $tables = [
+        'barobill_settings',
+        'barobill_configs',
+        'barobill_members',
+        'barobill_subscriptions',
+        'barobill_billing_records',
+        'barobill_monthly_summaries',
+        'barobill_pricing_policies',
+        'barobill_bank_transactions',
+        'barobill_bank_transaction_overrides',
+        'barobill_bank_transaction_splits',
+        'barobill_bank_sync_status',
+        'barobill_card_transactions',
+        'barobill_card_transaction_splits',
+        'barobill_card_transaction_amount_logs',
+        'barobill_card_transaction_hides',
+    ];
+
+    public function up(): void
+    {
+        foreach ($this->tables as $table) {
+            if (Schema::hasTable($table) && ! Schema::hasColumn($table, 'options')) {
+                Schema::table($table, function (Blueprint $table) {
+                    $table->json('options')->nullable()->after('id');
+                });
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        foreach ($this->tables as $table) {
+            if (Schema::hasTable($table) && Schema::hasColumn($table, 'options')) {
+                Schema::table($table, function (Blueprint $table) {
+                    $table->dropColumn('options');
+                });
+            }
+        }
+    }
+};

From 82621a60454ba9a425cb820bb8bd377672074a7c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 19:18:27 +0900
Subject: [PATCH 142/166] =?UTF-8?q?feat:=20[payroll]=20MNG=20=EA=B8=89?=
 =?UTF-8?q?=EC=97=AC=EA=B4=80=EB=A6=AC=20=EA=B3=84=EC=82=B0=20=EC=97=94?=
 =?UTF-8?q?=EC=A7=84=20=EB=B0=8F=20=EC=9D=BC=EA=B4=84=20=EC=B2=98=EB=A6=AC?=
 =?UTF-8?q?=20API=20=EA=B5=AC=ED=98=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- IncomeTaxBracket 모델 추가 (2024 간이세액표 DB 조회)
- PayrollService 전면 개편: 4대보험 + 소득세 자동 계산 엔진
- 10,000천원 초과 고소득 구간 공식 계산 지원
- 과세표준 = 총지급액 - 식대(비과세), 10원 단위 절삭
- 일괄 생성(bulkGenerate), 전월 복사(copyFromPrevious) 기능
- 확정취소(unconfirm), 지급취소(unpay) 상태 관리
- 계산 미리보기(calculatePreview) 엔드포인트 추가
- 공제항목 수동 오버라이드(deduction_overrides) 지원
- Payroll 모델에 long_term_care, options 필드 추가
---
 .../Controllers/Api/V1/PayrollController.php  |  76 +-
 .../V1/Payroll/BulkGeneratePayrollRequest.php |  29 +
 .../CopyFromPreviousPayrollRequest.php        |  29 +
 .../V1/Payroll/StorePayrollRequest.php        |   8 +
 .../V1/Payroll/UpdatePayrollRequest.php       |   8 +
 app/Models/Tenants/IncomeTaxBracket.php       |  64 ++
 app/Models/Tenants/Payroll.php                |  52 +-
 app/Services/PayrollService.php               | 821 +++++++++++++-----
 lang/ko/error.php                             |   3 +
 lang/ko/message.php                           |   4 +
 routes/api/v1/finance.php                     |   5 +
 11 files changed, 850 insertions(+), 249 deletions(-)
 create mode 100644 app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php
 create mode 100644 app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php
 create mode 100644 app/Models/Tenants/IncomeTaxBracket.php

diff --git a/app/Http/Controllers/Api/V1/PayrollController.php b/app/Http/Controllers/Api/V1/PayrollController.php
index 4c8af6f..e1197df 100644
--- a/app/Http/Controllers/Api/V1/PayrollController.php
+++ b/app/Http/Controllers/Api/V1/PayrollController.php
@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payroll\BulkGeneratePayrollRequest;
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
+use App\Http\Requests\V1\Payroll\CopyFromPreviousPayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
@@ -28,6 +30,7 @@ public function index(Request $request)
             'month',
             'user_id',
             'status',
+            'department_id',
             'search',
             'sort_by',
             'sort_dir',
@@ -103,6 +106,16 @@ public function confirm(int $id)
         return ApiResponse::success($payroll, __('message.payroll.confirmed'));
     }
 
+    /**
+     * 급여 확정 취소
+     */
+    public function unconfirm(int $id)
+    {
+        $payroll = $this->service->unconfirm($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unconfirmed'));
+    }
+
     /**
      * 급여 지급 처리
      */
@@ -113,6 +126,16 @@ public function pay(int $id, PayPayrollRequest $request)
         return ApiResponse::success($payroll, __('message.payroll.paid'));
     }
 
+    /**
+     * 급여 지급 취소 (슈퍼관리자)
+     */
+    public function unpay(int $id)
+    {
+        $payroll = $this->service->unpay($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unpaid'));
+    }
+
     /**
      * 일괄 확정
      */
@@ -127,13 +150,29 @@ public function bulkConfirm(Request $request)
     }
 
     /**
-     * 급여명세서 조회
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id)
+    public function bulkGenerate(BulkGeneratePayrollRequest $request)
     {
-        $payslip = $this->service->payslip($id);
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
 
-        return ApiResponse::success($payslip, __('message.fetched'));
+        $result = $this->service->bulkGenerate($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.bulk_generated'));
+    }
+
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPrevious(CopyFromPreviousPayrollRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+
+        $result = $this->service->copyFromPreviousMonth($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.copied'));
     }
 
     /**
@@ -150,6 +189,35 @@ public function calculate(CalculatePayrollRequest $request)
         return ApiResponse::success($payrolls, __('message.payroll.calculated'));
     }
 
+    /**
+     * 급여 계산 미리보기
+     */
+    public function calculatePreview(Request $request)
+    {
+        $data = $request->only([
+            'user_id',
+            'base_salary',
+            'overtime_pay',
+            'bonus',
+            'allowances',
+            'deductions',
+        ]);
+
+        $result = $this->service->calculatePreview($data);
+
+        return ApiResponse::success($result, __('message.calculated'));
+    }
+
+    /**
+     * 급여명세서 조회
+     */
+    public function payslip(int $id)
+    {
+        $payslip = $this->service->payslip($id);
+
+        return ApiResponse::success($payslip, __('message.fetched'));
+    }
+
     /**
      * 급여 설정 조회
      */
diff --git a/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php b/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php
new file mode 100644
index 0000000..103ca07
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BulkGeneratePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php b/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php
new file mode 100644
index 0000000..c88a89e
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CopyFromPreviousPayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Payroll/StorePayrollRequest.php b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
index b416dca..35f6e93 100644
--- a/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
+++ b/app/Http/Requests/V1/Payroll/StorePayrollRequest.php
@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'family_count' => ['nullable', 'integer', 'min:1', 'max:11'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }
diff --git a/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
index 6eefc3d..413dfaf 100644
--- a/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
+++ b/app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php
@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            '_is_super_admin' => ['nullable', 'boolean'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }
diff --git a/app/Models/Tenants/IncomeTaxBracket.php b/app/Models/Tenants/IncomeTaxBracket.php
new file mode 100644
index 0000000..973cd17
--- /dev/null
+++ b/app/Models/Tenants/IncomeTaxBracket.php
@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class IncomeTaxBracket extends Model
+{
+    protected $table = 'income_tax_brackets';
+
+    protected $fillable = [
+        'tax_year',
+        'salary_from',
+        'salary_to',
+        'family_count',
+        'tax_amount',
+    ];
+
+    protected $casts = [
+        'tax_year' => 'integer',
+        'salary_from' => 'integer',
+        'salary_to' => 'integer',
+        'family_count' => 'integer',
+        'tax_amount' => 'integer',
+    ];
+
+    public function scopeForYear(Builder $query, int $year): Builder
+    {
+        return $query->where('tax_year', $year);
+    }
+
+    public function scopeForSalaryRange(Builder $query, int $salaryThousand): Builder
+    {
+        return $query->where('salary_from', '<=', $salaryThousand)
+            ->where(function ($q) use ($salaryThousand) {
+                $q->where('salary_to', '>', $salaryThousand)
+                    ->orWhere(function ($q2) use ($salaryThousand) {
+                        $q2->whereColumn('salary_from', 'salary_to')
+                            ->where('salary_from', $salaryThousand);
+                    });
+            });
+    }
+
+    public function scopeForFamilyCount(Builder $query, int $count): Builder
+    {
+        return $query->where('family_count', $count);
+    }
+
+    /**
+     * 간이세액표에서 세액 조회
+     */
+    public static function lookupTax(int $year, int $salaryThousand, int $familyCount): int
+    {
+        $familyCount = max(1, min(11, $familyCount));
+
+        $bracket = static::forYear($year)
+            ->forSalaryRange($salaryThousand)
+            ->forFamilyCount($familyCount)
+            ->first();
+
+        return $bracket ? $bracket->tax_amount : 0;
+    }
+}
diff --git a/app/Models/Tenants/Payroll.php b/app/Models/Tenants/Payroll.php
index da12f95..a3e3682 100644
--- a/app/Models/Tenants/Payroll.php
+++ b/app/Models/Tenants/Payroll.php
@@ -49,17 +49,19 @@ class Payroll extends Model
     protected $casts = [
         'allowances' => 'array',
         'deductions' => 'array',
-        'base_salary' => 'decimal:2',
-        'overtime_pay' => 'decimal:2',
-        'bonus' => 'decimal:2',
-        'gross_salary' => 'decimal:2',
-        'income_tax' => 'decimal:2',
-        'resident_tax' => 'decimal:2',
-        'health_insurance' => 'decimal:2',
-        'pension' => 'decimal:2',
-        'employment_insurance' => 'decimal:2',
-        'total_deductions' => 'decimal:2',
-        'net_salary' => 'decimal:2',
+        'options' => 'array',
+        'base_salary' => 'decimal:0',
+        'overtime_pay' => 'decimal:0',
+        'bonus' => 'decimal:0',
+        'gross_salary' => 'decimal:0',
+        'income_tax' => 'decimal:0',
+        'resident_tax' => 'decimal:0',
+        'health_insurance' => 'decimal:0',
+        'long_term_care' => 'decimal:0',
+        'pension' => 'decimal:0',
+        'employment_insurance' => 'decimal:0',
+        'total_deductions' => 'decimal:0',
+        'net_salary' => 'decimal:0',
         'confirmed_at' => 'datetime',
         'paid_at' => 'datetime',
         'pay_year' => 'integer',
@@ -79,9 +81,11 @@ class Payroll extends Model
         'income_tax',
         'resident_tax',
         'health_insurance',
+        'long_term_care',
         'pension',
         'employment_insurance',
         'deductions',
+        'options',
         'total_deductions',
         'net_salary',
         'status',
@@ -104,6 +108,7 @@ class Payroll extends Model
         'income_tax' => 0,
         'resident_tax' => 0,
         'health_insurance' => 0,
+        'long_term_care' => 0,
         'pension' => 0,
         'employment_insurance' => 0,
         'total_deductions' => 0,
@@ -227,13 +232,33 @@ public function scopeForUser($query, int $userId)
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (작성중 상태만)
+     * 수정 가능 여부 (작성중, 슈퍼관리자는 모든 상태)
      */
-    public function isEditable(): bool
+    public function isEditable(bool $isSuperAdmin = false): bool
     {
+        if ($isSuperAdmin) {
+            return true;
+        }
+
         return $this->status === self::STATUS_DRAFT;
     }
 
+    /**
+     * 확정 취소 가능 여부
+     */
+    public function isUnconfirmable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
+    /**
+     * 지급 취소 가능 여부 (슈퍼관리자 전용)
+     */
+    public function isUnpayable(): bool
+    {
+        return $this->status === self::STATUS_PAID;
+    }
+
     /**
      * 확정 가능 여부
      */
@@ -322,6 +347,7 @@ public function calculateTotalDeductions(): float
         return $this->income_tax
             + $this->resident_tax
             + $this->health_insurance
+            + $this->long_term_care
             + $this->pension
             + $this->employment_insurance
             + $this->deductions_total;
diff --git a/app/Services/PayrollService.php b/app/Services/PayrollService.php
index ca49c9d..a4fdb0b 100644
--- a/app/Services/PayrollService.php
+++ b/app/Services/PayrollService.php
@@ -2,8 +2,10 @@
 
 namespace App\Services;
 
+use App\Models\Tenants\IncomeTaxBracket;
 use App\Models\Tenants\Payroll;
 use App\Models\Tenants\PayrollSetting;
+use App\Models\Tenants\TenantUserProfile;
 use App\Models\Tenants\Withdrawal;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Database\Eloquent\Collection;
@@ -12,13 +14,12 @@
 
 class PayrollService extends Service
 {
+    private const TAX_TABLE_YEAR = 2024;
+
     // =========================================================================
     // 급여 목록/상세
     // =========================================================================
 
-    /**
-     * 급여 목록
-     */
     public function index(array $params): LengthAwarePaginator
     {
         $tenantId = $this->tenantId();
@@ -27,34 +28,30 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'creator:id,name']);
 
-        // 연도 필터
         if (! empty($params['year'])) {
             $query->where('pay_year', $params['year']);
         }
-
-        // 월 필터
         if (! empty($params['month'])) {
             $query->where('pay_month', $params['month']);
         }
-
-        // 사용자 필터
         if (! empty($params['user_id'])) {
             $query->where('user_id', $params['user_id']);
         }
-
-        // 상태 필터
         if (! empty($params['status'])) {
             $query->where('status', $params['status']);
         }
-
-        // 검색 (사용자명)
         if (! empty($params['search'])) {
             $query->whereHas('user', function ($q) use ($params) {
                 $q->where('name', 'like', "%{$params['search']}%");
             });
         }
+        if (! empty($params['department_id'])) {
+            $deptId = $params['department_id'];
+            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
+                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
+            });
+        }
 
-        // 정렬
         $sortBy = $params['sort_by'] ?? 'pay_year';
         $sortDir = $params['sort_dir'] ?? 'desc';
 
@@ -64,14 +61,9 @@ public function index(array $params): LengthAwarePaginator
             $query->orderBy($sortBy, $sortDir);
         }
 
-        $perPage = $params['per_page'] ?? 20;
-
-        return $query->paginate($perPage);
+        return $query->paginate($params['per_page'] ?? 20);
     }
 
-    /**
-     * 특정 연월 급여 요약
-     */
     public function summary(int $year, int $month): array
     {
         $tenantId = $this->tenantId();
@@ -98,27 +90,17 @@ public function summary(int $year, int $month): array
             'draft_count' => (int) $stats->draft_count,
             'confirmed_count' => (int) $stats->confirmed_count,
             'paid_count' => (int) $stats->paid_count,
-            'total_gross' => (float) $stats->total_gross,
-            'total_deductions' => (float) $stats->total_deductions,
-            'total_net' => (float) $stats->total_net,
+            'total_gross' => (int) $stats->total_gross,
+            'total_deductions' => (int) $stats->total_deductions,
+            'total_net' => (int) $stats->total_net,
         ];
     }
 
-    /**
-     * 급여 상세
-     */
     public function show(int $id): Payroll
     {
-        $tenantId = $this->tenantId();
-
         return Payroll::query()
-            ->where('tenant_id', $tenantId)
-            ->with([
-                'user:id,name,email',
-                'confirmer:id,name',
-                'withdrawal',
-                'creator:id,name',
-            ])
+            ->where('tenant_id', $this->tenantId())
+            ->with(['user:id,name,email', 'confirmer:id,name', 'withdrawal', 'creator:id,name'])
             ->findOrFail($id);
     }
 
@@ -126,59 +108,60 @@ public function show(int $id): Payroll
     // 급여 생성/수정/삭제
     // =========================================================================
 
-    /**
-     * 급여 생성
-     */
     public function store(array $data): Payroll
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        // 중복 확인
-        $exists = Payroll::query()
-            ->where('tenant_id', $tenantId)
-            ->where('user_id', $data['user_id'])
-            ->where('pay_year', $data['pay_year'])
-            ->where('pay_month', $data['pay_month'])
-            ->exists();
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 중복 확인 (soft-deleted 포함)
+            $existing = Payroll::withTrashed()
+                ->where('tenant_id', $tenantId)
+                ->where('user_id', $data['user_id'])
+                ->where('pay_year', $data['pay_year'])
+                ->where('pay_month', $data['pay_month'])
+                ->first();
 
-        if ($exists) {
-            throw new BadRequestHttpException(__('error.payroll.already_exists'));
-        }
+            if ($existing && ! $existing->trashed()) {
+                throw new BadRequestHttpException(__('error.payroll.already_exists'));
+            }
+            if ($existing && $existing->trashed()) {
+                $existing->forceDelete();
+            }
 
-        // 금액 계산
-        $grossSalary = $this->calculateGross($data);
-        $totalDeductions = $this->calculateDeductions($data);
-        $netSalary = $grossSalary - $totalDeductions;
+            // 자동 계산
+            $settings = PayrollSetting::getOrCreate($tenantId);
+            $familyCount = $data['family_count'] ?? $this->resolveFamilyCount($data['user_id']);
+            $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+            $this->applyDeductionOverrides($calculated, $data['deduction_overrides'] ?? null);
 
-        return Payroll::create([
-            'tenant_id' => $tenantId,
-            'user_id' => $data['user_id'],
-            'pay_year' => $data['pay_year'],
-            'pay_month' => $data['pay_month'],
-            'base_salary' => $data['base_salary'] ?? 0,
-            'overtime_pay' => $data['overtime_pay'] ?? 0,
-            'bonus' => $data['bonus'] ?? 0,
-            'allowances' => $data['allowances'] ?? null,
-            'gross_salary' => $grossSalary,
-            'income_tax' => $data['income_tax'] ?? 0,
-            'resident_tax' => $data['resident_tax'] ?? 0,
-            'health_insurance' => $data['health_insurance'] ?? 0,
-            'pension' => $data['pension'] ?? 0,
-            'employment_insurance' => $data['employment_insurance'] ?? 0,
-            'deductions' => $data['deductions'] ?? null,
-            'total_deductions' => $totalDeductions,
-            'net_salary' => $netSalary,
-            'status' => Payroll::STATUS_DRAFT,
-            'note' => $data['note'] ?? null,
-            'created_by' => $userId,
-            'updated_by' => $userId,
-        ]);
+            return Payroll::create([
+                'tenant_id' => $tenantId,
+                'user_id' => $data['user_id'],
+                'pay_year' => $data['pay_year'],
+                'pay_month' => $data['pay_month'],
+                'base_salary' => $data['base_salary'] ?? 0,
+                'overtime_pay' => $data['overtime_pay'] ?? 0,
+                'bonus' => $data['bonus'] ?? 0,
+                'allowances' => $data['allowances'] ?? null,
+                'gross_salary' => $calculated['gross_salary'],
+                'income_tax' => $calculated['income_tax'],
+                'resident_tax' => $calculated['resident_tax'],
+                'health_insurance' => $calculated['health_insurance'],
+                'long_term_care' => $calculated['long_term_care'],
+                'pension' => $calculated['pension'],
+                'employment_insurance' => $calculated['employment_insurance'],
+                'deductions' => $data['deductions'] ?? null,
+                'total_deductions' => $calculated['total_deductions'],
+                'net_salary' => $calculated['net_salary'],
+                'status' => Payroll::STATUS_DRAFT,
+                'note' => $data['note'] ?? null,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+        });
     }
 
-    /**
-     * 급여 수정
-     */
     public function update(int $id, array $data): Payroll
     {
         $tenantId = $this->tenantId();
@@ -188,11 +171,12 @@ public function update(int $id, array $data): Payroll
             ->where('tenant_id', $tenantId)
             ->findOrFail($id);
 
-        if (! $payroll->isEditable()) {
+        $isSuperAdmin = $data['_is_super_admin'] ?? false;
+        if (! $payroll->isEditable($isSuperAdmin)) {
             throw new BadRequestHttpException(__('error.payroll.not_editable'));
         }
 
-        // 연월 변경 시 중복 확인
+        // 연월/사원 변경 시 중복 확인
         $newYear = $data['pay_year'] ?? $payroll->pay_year;
         $newMonth = $data['pay_month'] ?? $payroll->pay_month;
         $newUserId = $data['user_id'] ?? $payroll->user_id;
@@ -211,41 +195,63 @@ public function update(int $id, array $data): Payroll
             }
         }
 
-        // 금액 업데이트
-        $updateData = array_merge($payroll->toArray(), $data);
-        $grossSalary = $this->calculateGross($updateData);
-        $totalDeductions = $this->calculateDeductions($updateData);
-        $netSalary = $grossSalary - $totalDeductions;
+        // 지급 항목 (신규 입력값 또는 기존값)
+        $baseSalary = (float) ($data['base_salary'] ?? $payroll->base_salary);
+        $overtimePay = (float) ($data['overtime_pay'] ?? $payroll->overtime_pay);
+        $bonus = (float) ($data['bonus'] ?? $payroll->bonus);
+        $allowances = array_key_exists('allowances', $data) ? $data['allowances'] : $payroll->allowances;
+        $deductions = array_key_exists('deductions', $data) ? $data['deductions'] : $payroll->deductions;
 
-        $payroll->fill([
-            'user_id' => $data['user_id'] ?? $payroll->user_id,
-            'pay_year' => $data['pay_year'] ?? $payroll->pay_year,
-            'pay_month' => $data['pay_month'] ?? $payroll->pay_month,
-            'base_salary' => $data['base_salary'] ?? $payroll->base_salary,
-            'overtime_pay' => $data['overtime_pay'] ?? $payroll->overtime_pay,
-            'bonus' => $data['bonus'] ?? $payroll->bonus,
-            'allowances' => $data['allowances'] ?? $payroll->allowances,
+        $allowancesTotal = 0;
+        $allowancesArr = is_string($allowances) ? json_decode($allowances, true) : $allowances;
+        foreach ($allowancesArr ?? [] as $allowance) {
+            $allowancesTotal += (float) ($allowance['amount'] ?? 0);
+        }
+        $grossSalary = (int) ($baseSalary + $overtimePay + $bonus + $allowancesTotal);
+
+        // 공제 항목 (수동 수정값 우선, 없으면 기존값 유지)
+        $overrides = $data['deduction_overrides'] ?? [];
+        $incomeTax = isset($overrides['income_tax']) ? (int) $overrides['income_tax'] : (int) $payroll->income_tax;
+        $residentTax = isset($overrides['resident_tax']) ? (int) $overrides['resident_tax'] : (int) $payroll->resident_tax;
+        $healthInsurance = isset($overrides['health_insurance']) ? (int) $overrides['health_insurance'] : (int) $payroll->health_insurance;
+        $longTermCare = isset($overrides['long_term_care']) ? (int) $overrides['long_term_care'] : (int) $payroll->long_term_care;
+        $pension = isset($overrides['pension']) ? (int) $overrides['pension'] : (int) $payroll->pension;
+        $employmentInsurance = isset($overrides['employment_insurance']) ? (int) $overrides['employment_insurance'] : (int) $payroll->employment_insurance;
+
+        $extraDeductions = 0;
+        $deductionsArr = is_string($deductions) ? json_decode($deductions, true) : $deductions;
+        foreach ($deductionsArr ?? [] as $deduction) {
+            $extraDeductions += (float) ($deduction['amount'] ?? 0);
+        }
+
+        $totalDeductions = (int) ($incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions);
+        $netSalary = (int) max(0, $grossSalary - $totalDeductions);
+
+        $payroll->update([
+            'user_id' => $newUserId,
+            'pay_year' => $newYear,
+            'pay_month' => $newMonth,
+            'base_salary' => $baseSalary,
+            'overtime_pay' => $overtimePay,
+            'bonus' => $bonus,
+            'allowances' => $allowances,
             'gross_salary' => $grossSalary,
-            'income_tax' => $data['income_tax'] ?? $payroll->income_tax,
-            'resident_tax' => $data['resident_tax'] ?? $payroll->resident_tax,
-            'health_insurance' => $data['health_insurance'] ?? $payroll->health_insurance,
-            'pension' => $data['pension'] ?? $payroll->pension,
-            'employment_insurance' => $data['employment_insurance'] ?? $payroll->employment_insurance,
-            'deductions' => $data['deductions'] ?? $payroll->deductions,
+            'income_tax' => $incomeTax,
+            'resident_tax' => $residentTax,
+            'health_insurance' => $healthInsurance,
+            'long_term_care' => $longTermCare,
+            'pension' => $pension,
+            'employment_insurance' => $employmentInsurance,
+            'deductions' => $deductions,
             'total_deductions' => $totalDeductions,
             'net_salary' => $netSalary,
             'note' => $data['note'] ?? $payroll->note,
             'updated_by' => $userId,
         ]);
 
-        $payroll->save();
-
         return $payroll->fresh(['user:id,name,email', 'creator:id,name']);
     }
 
-    /**
-     * 급여 삭제
-     */
     public function destroy(int $id): bool
     {
         $tenantId = $this->tenantId();
@@ -267,12 +273,9 @@ public function destroy(int $id): bool
     }
 
     // =========================================================================
-    // 급여 확정/지급
+    // 상태 관리 (확정/지급/취소)
     // =========================================================================
 
-    /**
-     * 급여 확정
-     */
     public function confirm(int $id): Payroll
     {
         $tenantId = $this->tenantId();
@@ -286,18 +289,39 @@ public function confirm(int $id): Payroll
             throw new BadRequestHttpException(__('error.payroll.not_confirmable'));
         }
 
-        $payroll->status = Payroll::STATUS_CONFIRMED;
-        $payroll->confirmed_at = now();
-        $payroll->confirmed_by = $userId;
-        $payroll->updated_by = $userId;
-        $payroll->save();
+        $payroll->update([
+            'status' => Payroll::STATUS_CONFIRMED,
+            'confirmed_at' => now(),
+            'confirmed_by' => $userId,
+            'updated_by' => $userId,
+        ]);
 
         return $payroll->fresh(['user:id,name,email', 'confirmer:id,name']);
     }
 
-    /**
-     * 급여 지급 처리
-     */
+    public function unconfirm(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isUnconfirmable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_unconfirmable'));
+        }
+
+        $payroll->update([
+            'status' => Payroll::STATUS_DRAFT,
+            'confirmed_at' => null,
+            'confirmed_by' => null,
+            'updated_by' => $userId,
+        ]);
+
+        return $payroll->fresh(['user:id,name,email']);
+    }
+
     public function pay(int $id, ?int $withdrawalId = null): Payroll
     {
         $tenantId = $this->tenantId();
@@ -312,7 +336,6 @@ public function pay(int $id, ?int $withdrawalId = null): Payroll
                 throw new BadRequestHttpException(__('error.payroll.not_payable'));
             }
 
-            // 출금 내역 연결 검증
             if ($withdrawalId) {
                 $withdrawal = Withdrawal::query()
                     ->where('tenant_id', $tenantId)
@@ -324,19 +347,42 @@ public function pay(int $id, ?int $withdrawalId = null): Payroll
                 }
             }
 
-            $payroll->status = Payroll::STATUS_PAID;
-            $payroll->paid_at = now();
-            $payroll->withdrawal_id = $withdrawalId;
-            $payroll->updated_by = $userId;
-            $payroll->save();
+            $payroll->update([
+                'status' => Payroll::STATUS_PAID,
+                'paid_at' => now(),
+                'withdrawal_id' => $withdrawalId,
+                'updated_by' => $userId,
+            ]);
 
             return $payroll->fresh(['user:id,name,email', 'withdrawal']);
         });
     }
 
-    /**
-     * 일괄 확정
-     */
+    public function unpay(int $id): Payroll
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $payroll = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $payroll->isUnpayable()) {
+            throw new BadRequestHttpException(__('error.payroll.not_unpayable'));
+        }
+
+        $payroll->update([
+            'status' => Payroll::STATUS_DRAFT,
+            'confirmed_at' => null,
+            'confirmed_by' => null,
+            'paid_at' => null,
+            'withdrawal_id' => null,
+            'updated_by' => $userId,
+        ]);
+
+        return $payroll->fresh(['user:id,name,email']);
+    }
+
     public function bulkConfirm(int $year, int $month): int
     {
         $tenantId = $this->tenantId();
@@ -356,84 +402,174 @@ public function bulkConfirm(int $year, int $month): int
     }
 
     // =========================================================================
-    // 급여명세서
+    // 일괄 처리 (생성/복사/계산)
     // =========================================================================
 
     /**
-     * 급여명세서 데이터
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id): array
+    public function bulkGenerate(int $year, int $month): array
     {
-        $payroll = $this->show($id);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+        $settings = PayrollSetting::getOrCreate($tenantId);
+        $created = 0;
+        $skipped = 0;
 
-        // 수당 목록
-        $allowances = collect($payroll->allowances ?? [])->map(function ($item) {
-            return [
-                'name' => $item['name'] ?? '',
-                'amount' => (float) ($item['amount'] ?? 0),
-            ];
-        })->toArray();
+        $employees = TenantUserProfile::query()
+            ->with('user:id,name')
+            ->where('tenant_id', $tenantId)
+            ->where('employee_status', 'active')
+            ->get();
 
-        // 공제 목록
-        $deductions = collect($payroll->deductions ?? [])->map(function ($item) {
-            return [
-                'name' => $item['name'] ?? '',
-                'amount' => (float) ($item['amount'] ?? 0),
-            ];
-        })->toArray();
+        DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, $userId, &$created, &$skipped) {
+            foreach ($employees as $employee) {
+                $existing = Payroll::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $employee->user_id)
+                    ->forPeriod($year, $month)
+                    ->first();
 
-        return [
-            'payroll' => $payroll,
-            'period' => $payroll->period_label,
-            'employee' => [
-                'id' => $payroll->user->id,
-                'name' => $payroll->user->name,
-                'email' => $payroll->user->email,
-            ],
-            'earnings' => [
-                'base_salary' => (float) $payroll->base_salary,
-                'overtime_pay' => (float) $payroll->overtime_pay,
-                'bonus' => (float) $payroll->bonus,
-                'allowances' => $allowances,
-                'allowances_total' => (float) $payroll->allowances_total,
-                'gross_total' => (float) $payroll->gross_salary,
-            ],
-            'deductions' => [
-                'income_tax' => (float) $payroll->income_tax,
-                'resident_tax' => (float) $payroll->resident_tax,
-                'health_insurance' => (float) $payroll->health_insurance,
-                'pension' => (float) $payroll->pension,
-                'employment_insurance' => (float) $payroll->employment_insurance,
-                'other_deductions' => $deductions,
-                'other_total' => (float) $payroll->deductions_total,
-                'total' => (float) $payroll->total_deductions,
-            ],
-            'net_salary' => (float) $payroll->net_salary,
-            'status' => $payroll->status,
-            'status_label' => $payroll->status_label,
-            'paid_at' => $payroll->paid_at?->toIso8601String(),
-        ];
+                if ($existing && ! $existing->trashed()) {
+                    $skipped++;
+
+                    continue;
+                }
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
+                // 연봉에서 월급 산출
+                $salaryInfo = $employee->json_extra['salary_info'] ?? $employee->json_extra ?? [];
+                $annualSalary = $salaryInfo['annual_salary'] ?? ($employee->json_extra['salary'] ?? 0);
+                $baseSalary = $annualSalary > 0 ? (int) round($annualSalary / 12) : 0;
+
+                $data = [
+                    'base_salary' => $baseSalary,
+                    'overtime_pay' => 0,
+                    'bonus' => 0,
+                    'allowances' => null,
+                    'deductions' => null,
+                ];
+
+                // 피부양자 기반 가족수 산출
+                $dependents = $employee->json_extra['dependents'] ?? [];
+                $familyCount = 1 + collect($dependents)
+                    ->where('is_dependent', true)->count();
+
+                $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+
+                Payroll::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $employee->user_id,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'base_salary' => $baseSalary,
+                    'overtime_pay' => 0,
+                    'bonus' => 0,
+                    'allowances' => null,
+                    'gross_salary' => $calculated['gross_salary'],
+                    'income_tax' => $calculated['income_tax'],
+                    'resident_tax' => $calculated['resident_tax'],
+                    'health_insurance' => $calculated['health_insurance'],
+                    'long_term_care' => $calculated['long_term_care'],
+                    'pension' => $calculated['pension'],
+                    'employment_insurance' => $calculated['employment_insurance'],
+                    'deductions' => null,
+                    'total_deductions' => $calculated['total_deductions'],
+                    'net_salary' => $calculated['net_salary'],
+                    'status' => Payroll::STATUS_DRAFT,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $created++;
+            }
+        });
+
+        return ['created' => $created, 'skipped' => $skipped];
     }
 
-    // =========================================================================
-    // 급여 일괄 계산
-    // =========================================================================
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPreviousMonth(int $year, int $month): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $prevYear = $month === 1 ? $year - 1 : $year;
+        $prevMonth = $month === 1 ? 12 : $month - 1;
+
+        $previousPayrolls = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->forPeriod($prevYear, $prevMonth)
+            ->get();
+
+        if ($previousPayrolls->isEmpty()) {
+            throw new BadRequestHttpException(__('error.payroll.no_previous_month'));
+        }
+
+        $created = 0;
+        $skipped = 0;
+
+        DB::transaction(function () use ($previousPayrolls, $tenantId, $year, $month, $userId, &$created, &$skipped) {
+            foreach ($previousPayrolls as $prev) {
+                $existing = Payroll::withTrashed()
+                    ->where('tenant_id', $tenantId)
+                    ->where('user_id', $prev->user_id)
+                    ->forPeriod($year, $month)
+                    ->first();
+
+                if ($existing && ! $existing->trashed()) {
+                    $skipped++;
+
+                    continue;
+                }
+                if ($existing && $existing->trashed()) {
+                    $existing->forceDelete();
+                }
+
+                Payroll::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $prev->user_id,
+                    'pay_year' => $year,
+                    'pay_month' => $month,
+                    'base_salary' => $prev->base_salary,
+                    'overtime_pay' => $prev->overtime_pay,
+                    'bonus' => $prev->bonus,
+                    'allowances' => $prev->allowances,
+                    'gross_salary' => $prev->gross_salary,
+                    'income_tax' => $prev->income_tax,
+                    'resident_tax' => $prev->resident_tax,
+                    'health_insurance' => $prev->health_insurance,
+                    'long_term_care' => $prev->long_term_care,
+                    'pension' => $prev->pension,
+                    'employment_insurance' => $prev->employment_insurance,
+                    'deductions' => $prev->deductions,
+                    'total_deductions' => $prev->total_deductions,
+                    'net_salary' => $prev->net_salary,
+                    'status' => Payroll::STATUS_DRAFT,
+                    'created_by' => $userId,
+                    'updated_by' => $userId,
+                ]);
+
+                $created++;
+            }
+        });
+
+        return ['created' => $created, 'skipped' => $skipped];
+    }
 
     /**
-     * 급여 일괄 계산 (생성 또는 업데이트)
+     * 급여 일괄 계산 (기존 draft 급여 재계산)
      */
     public function calculate(int $year, int $month, ?array $userIds = null): Collection
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
-
-        // 급여 설정 가져오기
         $settings = PayrollSetting::getOrCreate($tenantId);
 
-        // 대상 사용자 조회
-        // TODO: 실제로는 직원 목록에서 급여 대상자를 조회해야 함
-        // 여기서는 기존 급여 데이터만 업데이트
-
         return DB::transaction(function () use ($year, $month, $userIds, $tenantId, $userId, $settings) {
             $query = Payroll::query()
                 ->where('tenant_id', $tenantId)
@@ -448,57 +584,118 @@ public function calculate(int $year, int $month, ?array $userIds = null): Collec
             $payrolls = $query->get();
 
             foreach ($payrolls as $payroll) {
-                // 4대보험 재계산
-                $baseSalary = (float) $payroll->base_salary;
+                $familyCount = $this->resolveFamilyCount($payroll->user_id);
 
-                $healthInsurance = $settings->calculateHealthInsurance($baseSalary);
-                $longTermCare = $settings->calculateLongTermCare($healthInsurance);
-                $pension = $settings->calculatePension($baseSalary);
-                $employmentInsurance = $settings->calculateEmploymentInsurance($baseSalary);
+                $data = [
+                    'base_salary' => (float) $payroll->base_salary,
+                    'overtime_pay' => (float) $payroll->overtime_pay,
+                    'bonus' => (float) $payroll->bonus,
+                    'allowances' => $payroll->allowances,
+                    'deductions' => $payroll->deductions,
+                ];
 
-                // 건강보험에 장기요양보험 포함
-                $totalHealthInsurance = $healthInsurance + $longTermCare;
+                $calculated = $this->calculateAmounts($data, $settings, $familyCount);
 
-                $payroll->health_insurance = $totalHealthInsurance;
-                $payroll->pension = $pension;
-                $payroll->employment_insurance = $employmentInsurance;
-
-                // 주민세 재계산
-                $payroll->resident_tax = $settings->calculateResidentTax($payroll->income_tax);
-
-                // 총액 재계산
-                $payroll->total_deductions = $payroll->calculateTotalDeductions();
-                $payroll->net_salary = $payroll->calculateNetSalary();
-                $payroll->updated_by = $userId;
-                $payroll->save();
+                $payroll->update([
+                    'gross_salary' => $calculated['gross_salary'],
+                    'income_tax' => $calculated['income_tax'],
+                    'resident_tax' => $calculated['resident_tax'],
+                    'health_insurance' => $calculated['health_insurance'],
+                    'long_term_care' => $calculated['long_term_care'],
+                    'pension' => $calculated['pension'],
+                    'employment_insurance' => $calculated['employment_insurance'],
+                    'total_deductions' => $calculated['total_deductions'],
+                    'net_salary' => $calculated['net_salary'],
+                    'updated_by' => $userId,
+                ]);
             }
 
             return $payrolls->fresh(['user:id,name,email']);
         });
     }
 
+    /**
+     * 계산 미리보기 (저장하지 않음)
+     */
+    public function calculatePreview(array $data): array
+    {
+        $tenantId = $this->tenantId();
+        $settings = PayrollSetting::getOrCreate($tenantId);
+        $familyCount = 1;
+
+        if (! empty($data['user_id'])) {
+            $familyCount = $this->resolveFamilyCount((int) $data['user_id']);
+        }
+
+        $calculated = $this->calculateAmounts($data, $settings, $familyCount);
+
+        return array_merge($calculated, ['family_count' => $familyCount]);
+    }
+
+    // =========================================================================
+    // 급여명세서
+    // =========================================================================
+
+    public function payslip(int $id): array
+    {
+        $payroll = $this->show($id);
+
+        $allowances = collect($payroll->allowances ?? [])->map(fn ($item) => [
+            'name' => $item['name'] ?? '',
+            'amount' => (int) ($item['amount'] ?? 0),
+        ])->toArray();
+
+        $deductions = collect($payroll->deductions ?? [])->map(fn ($item) => [
+            'name' => $item['name'] ?? '',
+            'amount' => (int) ($item['amount'] ?? 0),
+        ])->toArray();
+
+        return [
+            'payroll' => $payroll,
+            'period' => $payroll->period_label,
+            'employee' => [
+                'id' => $payroll->user->id,
+                'name' => $payroll->user->name,
+                'email' => $payroll->user->email,
+            ],
+            'earnings' => [
+                'base_salary' => (int) $payroll->base_salary,
+                'overtime_pay' => (int) $payroll->overtime_pay,
+                'bonus' => (int) $payroll->bonus,
+                'allowances' => $allowances,
+                'allowances_total' => (int) $payroll->allowances_total,
+                'gross_total' => (int) $payroll->gross_salary,
+            ],
+            'deductions' => [
+                'income_tax' => (int) $payroll->income_tax,
+                'resident_tax' => (int) $payroll->resident_tax,
+                'health_insurance' => (int) $payroll->health_insurance,
+                'long_term_care' => (int) $payroll->long_term_care,
+                'pension' => (int) $payroll->pension,
+                'employment_insurance' => (int) $payroll->employment_insurance,
+                'other_deductions' => $deductions,
+                'other_total' => (int) $payroll->deductions_total,
+                'total' => (int) $payroll->total_deductions,
+            ],
+            'net_salary' => (int) $payroll->net_salary,
+            'status' => $payroll->status,
+            'status_label' => $payroll->status_label,
+            'paid_at' => $payroll->paid_at?->toIso8601String(),
+        ];
+    }
+
     // =========================================================================
     // 급여 설정
     // =========================================================================
 
-    /**
-     * 급여 설정 조회
-     */
     public function getSettings(): PayrollSetting
     {
-        $tenantId = $this->tenantId();
-
-        return PayrollSetting::getOrCreate($tenantId);
+        return PayrollSetting::getOrCreate($this->tenantId());
     }
 
-    /**
-     * 급여 설정 수정
-     */
     public function updateSettings(array $data): PayrollSetting
     {
-        $tenantId = $this->tenantId();
-
-        $settings = PayrollSetting::getOrCreate($tenantId);
+        $settings = PayrollSetting::getOrCreate($this->tenantId());
 
         $settings->fill([
             'income_tax_rate' => $data['income_tax_rate'] ?? $settings->income_tax_rate,
@@ -521,42 +718,202 @@ public function updateSettings(array $data): PayrollSetting
     }
 
     // =========================================================================
-    // 헬퍼 메서드
+    // 계산 엔진
     // =========================================================================
 
     /**
-     * 총지급액 계산
+     * 급여 금액 자동 계산
+     *
+     * 식대(bonus)는 비과세 항목으로, 총 지급액에는 포함되지만
+     * 4대보험 및 세금 산출 기준(과세표준)에서는 제외된다.
      */
-    private function calculateGross(array $data): float
+    public function calculateAmounts(array $data, ?PayrollSetting $settings = null, int $familyCount = 1): array
     {
+        $settings = $settings ?? PayrollSetting::getOrCreate($this->tenantId());
+
         $baseSalary = (float) ($data['base_salary'] ?? 0);
         $overtimePay = (float) ($data['overtime_pay'] ?? 0);
         $bonus = (float) ($data['bonus'] ?? 0);
 
         $allowancesTotal = 0;
         if (! empty($data['allowances'])) {
-            $allowancesTotal = collect($data['allowances'])->sum('amount');
+            $allowances = is_string($data['allowances']) ? json_decode($data['allowances'], true) : $data['allowances'];
+            foreach ($allowances ?? [] as $allowance) {
+                $allowancesTotal += (float) ($allowance['amount'] ?? 0);
+            }
         }
 
-        return $baseSalary + $overtimePay + $bonus + $allowancesTotal;
+        // 총 지급액 (비과세 포함)
+        $grossSalary = $baseSalary + $overtimePay + $bonus + $allowancesTotal;
+
+        // 과세표준 = 총 지급액 - 식대(비과세)
+        $taxableBase = $grossSalary - $bonus;
+
+        // 4대보험 (과세표준 기준)
+        $healthInsurance = $this->calcHealthInsurance($taxableBase, $settings);
+        $longTermCare = $this->calcLongTermCare($taxableBase, $settings);
+        $pension = $this->calcPension($taxableBase, $settings);
+        $employmentInsurance = $this->calcEmploymentInsurance($taxableBase, $settings);
+
+        // 근로소득세 (간이세액표, 가족수 반영)
+        $incomeTax = $this->calculateIncomeTax($taxableBase, $familyCount);
+        // 지방소득세 (근로소득세의 10%, 10원 단위 절삭)
+        $residentTax = (int) (floor($incomeTax * ($settings->resident_tax_rate / 100) / 10) * 10);
+
+        // 추가 공제 합계
+        $extraDeductions = 0;
+        if (! empty($data['deductions'])) {
+            $deductions = is_string($data['deductions']) ? json_decode($data['deductions'], true) : $data['deductions'];
+            foreach ($deductions ?? [] as $deduction) {
+                $extraDeductions += (float) ($deduction['amount'] ?? 0);
+            }
+        }
+
+        $totalDeductions = $incomeTax + $residentTax + $healthInsurance + $longTermCare + $pension + $employmentInsurance + $extraDeductions;
+        $netSalary = $grossSalary - $totalDeductions;
+
+        return [
+            'gross_salary' => (int) $grossSalary,
+            'taxable_base' => (int) $taxableBase,
+            'income_tax' => $incomeTax,
+            'resident_tax' => $residentTax,
+            'health_insurance' => $healthInsurance,
+            'long_term_care' => $longTermCare,
+            'pension' => $pension,
+            'employment_insurance' => $employmentInsurance,
+            'total_deductions' => (int) $totalDeductions,
+            'net_salary' => (int) max(0, $netSalary),
+        ];
     }
 
     /**
-     * 총공제액 계산
+     * 수동 수정된 공제 항목 반영
      */
-    private function calculateDeductions(array $data): float
+    private function applyDeductionOverrides(array &$calculated, ?array $overrides): void
     {
-        $incomeTax = (float) ($data['income_tax'] ?? 0);
-        $residentTax = (float) ($data['resident_tax'] ?? 0);
-        $healthInsurance = (float) ($data['health_insurance'] ?? 0);
-        $pension = (float) ($data['pension'] ?? 0);
-        $employmentInsurance = (float) ($data['employment_insurance'] ?? 0);
-
-        $deductionsTotal = 0;
-        if (! empty($data['deductions'])) {
-            $deductionsTotal = collect($data['deductions'])->sum('amount');
+        if (empty($overrides)) {
+            return;
         }
 
-        return $incomeTax + $residentTax + $healthInsurance + $pension + $employmentInsurance + $deductionsTotal;
+        $oldStatutory = $calculated['pension'] + $calculated['health_insurance'] + $calculated['long_term_care']
+            + $calculated['employment_insurance'] + $calculated['income_tax'] + $calculated['resident_tax'];
+        $extraDeductions = max(0, $calculated['total_deductions'] - $oldStatutory);
+
+        $fields = ['pension', 'health_insurance', 'long_term_care', 'employment_insurance', 'income_tax', 'resident_tax'];
+        foreach ($fields as $field) {
+            if (isset($overrides[$field])) {
+                $calculated[$field] = (int) $overrides[$field];
+            }
+        }
+
+        $newStatutory = $calculated['pension'] + $calculated['health_insurance'] + $calculated['long_term_care']
+            + $calculated['employment_insurance'] + $calculated['income_tax'] + $calculated['resident_tax'];
+        $calculated['total_deductions'] = (int) ($newStatutory + $extraDeductions);
+        $calculated['net_salary'] = (int) max(0, $calculated['gross_salary'] - $calculated['total_deductions']);
+    }
+
+    /**
+     * 근로소득세 계산 (2024 국세청 간이세액표 기반)
+     */
+    public function calculateIncomeTax(float $taxableBase, int $familyCount = 1): int
+    {
+        if ($taxableBase <= 0) {
+            return 0;
+        }
+
+        $salaryThousand = (int) floor($taxableBase / 1000);
+        $familyCount = max(1, min(11, $familyCount));
+
+        if ($salaryThousand < 770) {
+            return 0;
+        }
+
+        if ($salaryThousand > 10000) {
+            return $this->calculateHighIncomeTax($salaryThousand, $familyCount);
+        }
+
+        return IncomeTaxBracket::lookupTax(self::TAX_TABLE_YEAR, $salaryThousand, $familyCount);
+    }
+
+    /**
+     * 10,000천원 초과 구간 근로소득세 공식 계산 (소득세법 시행령 별표2)
+     */
+    private function calculateHighIncomeTax(int $salaryThousand, int $familyCount): int
+    {
+        $baseTax = IncomeTaxBracket::where('tax_year', self::TAX_TABLE_YEAR)
+            ->where('salary_from', 10000)
+            ->whereColumn('salary_from', 'salary_to')
+            ->where('family_count', $familyCount)
+            ->value('tax_amount') ?? 0;
+
+        if ($salaryThousand <= 14000) {
+            $excessWon = ($salaryThousand - 10000) * 1000;
+            $tax = $baseTax + ($excessWon * 0.98 * 0.35) + 25000;
+        } elseif ($salaryThousand <= 28000) {
+            $excessWon = ($salaryThousand - 14000) * 1000;
+            $tax = $baseTax + 1397000 + ($excessWon * 0.98 * 0.38);
+        } elseif ($salaryThousand <= 30000) {
+            $excessWon = ($salaryThousand - 28000) * 1000;
+            $tax = $baseTax + 6610600 + ($excessWon * 0.98 * 0.40);
+        } elseif ($salaryThousand <= 45000) {
+            $excessWon = ($salaryThousand - 30000) * 1000;
+            $tax = $baseTax + 7394600 + ($excessWon * 0.40);
+        } elseif ($salaryThousand <= 87000) {
+            $excessWon = ($salaryThousand - 45000) * 1000;
+            $tax = $baseTax + 13394600 + ($excessWon * 0.42);
+        } else {
+            $excessWon = ($salaryThousand - 87000) * 1000;
+            $tax = $baseTax + 31034600 + ($excessWon * 0.45);
+        }
+
+        return (int) (floor($tax / 10) * 10);
+    }
+
+    private function calcHealthInsurance(float $taxableBase, PayrollSetting $settings): int
+    {
+        return (int) (floor($taxableBase * ($settings->health_insurance_rate / 100) / 10) * 10);
+    }
+
+    private function calcLongTermCare(float $taxableBase, PayrollSetting $settings): int
+    {
+        $healthInsurance = $taxableBase * ($settings->health_insurance_rate / 100);
+
+        return (int) (floor($healthInsurance * ($settings->long_term_care_rate / 100) / 10) * 10);
+    }
+
+    private function calcPension(float $taxableBase, PayrollSetting $settings): int
+    {
+        $base = min(max($taxableBase, (float) $settings->pension_min_salary), (float) $settings->pension_max_salary);
+
+        return (int) (floor($base * ($settings->pension_rate / 100) / 10) * 10);
+    }
+
+    private function calcEmploymentInsurance(float $taxableBase, PayrollSetting $settings): int
+    {
+        return (int) (floor($taxableBase * ($settings->employment_insurance_rate / 100) / 10) * 10);
+    }
+
+    /**
+     * user_id로 공제대상가족수 산출 (본인 1 + 피부양자)
+     */
+    public function resolveFamilyCount(int $userId): int
+    {
+        $tenantId = $this->tenantId();
+
+        $profile = TenantUserProfile::query()
+            ->where('tenant_id', $tenantId)
+            ->where('user_id', $userId)
+            ->first(['json_extra']);
+
+        if (! $profile) {
+            return 1;
+        }
+
+        $dependents = $profile->json_extra['dependents'] ?? [];
+        $dependentCount = collect($dependents)
+            ->where('is_dependent', true)
+            ->count();
+
+        return max(1, min(11, 1 + $dependentCount));
     }
 }
diff --git a/lang/ko/error.php b/lang/ko/error.php
index bc537ea..6418ac0 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -282,7 +282,10 @@
         'not_editable' => '작성중 상태의 급여만 수정할 수 있습니다.',
         'not_deletable' => '작성중 상태의 급여만 삭제할 수 있습니다.',
         'not_confirmable' => '작성중 상태의 급여만 확정할 수 있습니다.',
+        'not_unconfirmable' => '확정된 급여만 확정 취소할 수 있습니다.',
         'not_payable' => '확정된 급여만 지급 처리할 수 있습니다.',
+        'not_unpayable' => '지급완료된 급여만 지급 취소할 수 있습니다.',
+        'no_previous_month' => '전월 급여 데이터가 없습니다.',
         'invalid_withdrawal' => '유효하지 않은 출금 내역입니다.',
         'user_not_found' => '직원 정보를 찾을 수 없습니다.',
         'no_base_salary' => '기본급이 설정되지 않았습니다.',
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 60a6b53..a727c99 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -320,8 +320,12 @@
         'updated' => '급여가 수정되었습니다.',
         'deleted' => '급여가 삭제되었습니다.',
         'confirmed' => '급여가 확정되었습니다.',
+        'unconfirmed' => '급여 확정이 취소되었습니다.',
         'paid' => '급여가 지급 처리되었습니다.',
+        'unpaid' => '급여 지급이 취소되었습니다.',
         'bulk_confirmed' => '급여가 일괄 확정되었습니다.',
+        'bulk_generated' => '급여가 일괄 생성되었습니다.',
+        'copied' => '전월 급여가 복사되었습니다.',
         'calculated' => '급여가 일괄 계산되었습니다.',
         'payslip_fetched' => '급여명세서를 조회했습니다.',
     ],
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 2b996bd..77f1080 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -96,12 +96,17 @@
     Route::post('', [PayrollController::class, 'store'])->name('v1.payrolls.store');
     Route::get('/summary', [PayrollController::class, 'summary'])->name('v1.payrolls.summary');
     Route::post('/calculate', [PayrollController::class, 'calculate'])->name('v1.payrolls.calculate');
+    Route::post('/calculate-preview', [PayrollController::class, 'calculatePreview'])->name('v1.payrolls.calculate-preview');
     Route::post('/bulk-confirm', [PayrollController::class, 'bulkConfirm'])->name('v1.payrolls.bulk-confirm');
+    Route::post('/bulk-generate', [PayrollController::class, 'bulkGenerate'])->name('v1.payrolls.bulk-generate');
+    Route::post('/copy-from-previous', [PayrollController::class, 'copyFromPrevious'])->name('v1.payrolls.copy-from-previous');
     Route::get('/{id}', [PayrollController::class, 'show'])->whereNumber('id')->name('v1.payrolls.show');
     Route::put('/{id}', [PayrollController::class, 'update'])->whereNumber('id')->name('v1.payrolls.update');
     Route::delete('/{id}', [PayrollController::class, 'destroy'])->whereNumber('id')->name('v1.payrolls.destroy');
     Route::post('/{id}/confirm', [PayrollController::class, 'confirm'])->whereNumber('id')->name('v1.payrolls.confirm');
+    Route::post('/{id}/unconfirm', [PayrollController::class, 'unconfirm'])->whereNumber('id')->name('v1.payrolls.unconfirm');
     Route::post('/{id}/pay', [PayrollController::class, 'pay'])->whereNumber('id')->name('v1.payrolls.pay');
+    Route::post('/{id}/unpay', [PayrollController::class, 'unpay'])->whereNumber('id')->name('v1.payrolls.unpay');
     Route::get('/{id}/payslip', [PayrollController::class, 'payslip'])->whereNumber('id')->name('v1.payrolls.payslip');
 });
 

From eeda6d980e60fe1f8f092b557b66a7d62066ade2 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Wed, 11 Mar 2026 19:41:07 +0900
Subject: [PATCH 143/166] =?UTF-8?q?feat:=20[barobill]=20React=20=EC=97=B0?=
 =?UTF-8?q?=EB=8F=99=EC=9A=A9=20=EB=B0=94=EB=A1=9C=EB=B9=8C=20=EC=B9=B4?=
 =?UTF-8?q?=EB=93=9C/=EC=9D=80=ED=96=89/=ED=99=88=ED=83=9D=EC=8A=A4=20REST?=
 =?UTF-8?q?=20API=20=EA=B5=AC=ED=98=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 바로빌 카드 거래 API (16 엔드포인트): 조회, 분할, 수동입력, 숨김/복원, 금액수정, 분개
- 바로빌 은행 거래 API (13 엔드포인트): 조회, 분할, 오버라이드, 수동입력, 잔액요약, 분개
- 홈택스 세금계산서 API (13 엔드포인트): 매출/매입 조회, 수동입력, 자체분개, 통합분개
- JournalEntry 소스 타입 상수 추가 (barobill_card, barobill_bank, hometax_invoice)
---
 .../V1/BarobillBankTransactionController.php  | 287 +++++++++++++++
 .../V1/BarobillCardTransactionController.php  | 326 ++++++++++++++++++
 .../Api/V1/HometaxInvoiceController.php       | 278 +++++++++++++++
 app/Models/Tenants/JournalEntry.php           |  10 +
 .../BarobillBankTransactionService.php        | 249 +++++++++++++
 .../BarobillCardTransactionService.php        | 308 +++++++++++++++++
 app/Services/HometaxInvoiceService.php        | 222 ++++++++++++
 routes/api/v1/finance.php                     |  57 +++
 8 files changed, 1737 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/BarobillBankTransactionController.php
 create mode 100644 app/Http/Controllers/Api/V1/BarobillCardTransactionController.php
 create mode 100644 app/Http/Controllers/Api/V1/HometaxInvoiceController.php
 create mode 100644 app/Services/BarobillBankTransactionService.php
 create mode 100644 app/Services/BarobillCardTransactionService.php
 create mode 100644 app/Services/HometaxInvoiceService.php

diff --git a/app/Http/Controllers/Api/V1/BarobillBankTransactionController.php b/app/Http/Controllers/Api/V1/BarobillBankTransactionController.php
new file mode 100644
index 0000000..2a8d14e
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/BarobillBankTransactionController.php
@@ -0,0 +1,287 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillBankTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 은행 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 은행 거래 데이터를 React에서 조회/관리
+ */
+class BarobillBankTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillBankTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 은행 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'bank_account_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->accounts();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'date' => 'nullable|date',
+            ]);
+
+            return $this->service->balanceSummary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.bank_account_num' => 'nullable|string|max:50',
+                'items.*.trans_dt' => 'nullable|string|max:20',
+                'items.*.trans_date' => 'nullable|date',
+                'items.*.original_deposit' => 'nullable|numeric',
+                'items.*.original_withdraw' => 'nullable|numeric',
+                'items.*.summary' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 오버라이드 (Override)
+    // =========================================================================
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'modified_summary' => 'nullable|string|max:500',
+                'modified_cast' => 'nullable|string|max:100',
+            ]);
+
+            return $this->service->saveOverride(
+                $validated['unique_key'],
+                $validated['modified_summary'] ?? null,
+                $validated['modified_cast'] ?? null
+            );
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'bank_account_num' => 'required|string|max:50',
+                'bank_code' => 'nullable|string|max:10',
+                'bank_name' => 'nullable|string|max:50',
+                'trans_date' => 'required|date',
+                'trans_time' => 'nullable|string|max:10',
+                'trans_dt' => 'nullable|string|max:20',
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'trans_office' => 'nullable|string|max:100',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 은행 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 은행 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $bankTx = \App\Models\Barobill\BarobillBankTransaction::find($id);
+            if (! $bankTx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $bankTx->trans_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey,
+                $entryDate,
+                "바로빌 은행거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 은행 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/BarobillCardTransactionController.php b/app/Http/Controllers/Api/V1/BarobillCardTransactionController.php
new file mode 100644
index 0000000..e99648c
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/BarobillCardTransactionController.php
@@ -0,0 +1,326 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillCardTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 카드 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 카드 거래 데이터를 React에서 조회/관리
+ */
+class BarobillCardTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillCardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 카드 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'card_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'include_hidden' => 'nullable|boolean',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $tx;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->cardNumbers();
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.split_supply_amount' => 'nullable|numeric',
+                'items.*.split_tax' => 'nullable|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.card_num' => 'nullable|string|max:50',
+                'items.*.use_dt' => 'nullable|string|max:20',
+                'items.*.use_date' => 'nullable|date',
+                'items.*.approval_num' => 'nullable|string|max:50',
+                'items.*.original_amount' => 'nullable|numeric',
+                'items.*.merchant_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'card_num' => 'required|string|max:50',
+                'card_company' => 'nullable|string|max:10',
+                'card_company_name' => 'nullable|string|max:50',
+                'use_dt' => 'required|string|max:20',
+                'use_date' => 'required|date',
+                'use_time' => 'nullable|string|max:10',
+                'approval_num' => 'nullable|string|max:50',
+                'approval_type' => 'nullable|string|max:10',
+                'approval_amount' => 'required|numeric',
+                'tax' => 'nullable|numeric',
+                'service_charge' => 'nullable|numeric',
+                'merchant_name' => 'required|string|max:200',
+                'merchant_biz_num' => 'nullable|string|max:20',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'evidence_name' => 'nullable|string|max:100',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'approval_amount' => 'nullable|numeric',
+                'tax' => 'nullable|numeric',
+                'merchant_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 숨김/복원 (Hide/Restore)
+    // =========================================================================
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->hide($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->restore($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->hiddenList($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 금액 수정
+    // =========================================================================
+
+    /**
+     * 공급가액/세액 수정
+     */
+    public function updateAmount(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'supply_amount' => 'required|numeric',
+                'tax' => 'required|numeric',
+                'modified_by_name' => 'nullable|string|max:50',
+            ]);
+
+            return $this->service->updateAmount($id, $validated);
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $tx->use_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey,
+                $entryDate,
+                "바로빌 카드거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/HometaxInvoiceController.php b/app/Http/Controllers/Api/V1/HometaxInvoiceController.php
new file mode 100644
index 0000000..772d6b9
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/HometaxInvoiceController.php
@@ -0,0 +1,278 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\HometaxInvoiceService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 홈택스 세금계산서 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 홈택스 세금계산서를 React에서 조회/관리
+ */
+class HometaxInvoiceController extends Controller
+{
+    public function __construct(
+        protected HometaxInvoiceService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->sales($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->purchases($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $invoice;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 요약 통계 (매출/매입 합계)
+     */
+    public function summary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->summary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'invoice_type' => 'required|in:sales,purchase',
+                'nts_confirm_num' => 'nullable|string|max:50',
+                'write_date' => 'required|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicer_ceo_name' => 'nullable|string|max:100',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'invoicee_ceo_name' => 'nullable|string|max:100',
+                'supply_amount' => 'required|integer',
+                'tax_amount' => 'required|integer',
+                'total_amount' => 'required|integer',
+                'tax_type' => 'nullable|string|max:10',
+                'purpose_type' => 'nullable|string|max:10',
+                'issue_type' => 'nullable|string|max:10',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'write_date' => 'nullable|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'supply_amount' => 'nullable|integer',
+                'tax_amount' => 'nullable|integer',
+                'total_amount' => 'nullable|integer',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 세금계산서 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (자체 테이블: hometax_invoice_journals)
+    // =========================================================================
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getJournals($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 분개 저장
+     */
+    public function saveJournals(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.dc_type' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.description' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveJournals($id, $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->deleteJournals($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 통합 분개 (JournalSyncService - CEO 대시보드 연동)
+    // =========================================================================
+
+    /**
+     * 통합 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 통합 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $invoice->write_date?->format('Y-m-d') ?? now()->format('Y-m-d');
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey,
+                $entryDate,
+                "홈택스 세금계산서 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 통합 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
index 6a0970a..6b2b415 100644
--- a/app/Models/Tenants/JournalEntry.php
+++ b/app/Models/Tenants/JournalEntry.php
@@ -34,14 +34,24 @@ class JournalEntry extends Model
 
     // Status
     public const STATUS_DRAFT = 'draft';
+
     public const STATUS_CONFIRMED = 'confirmed';
 
     // Source type
     public const SOURCE_MANUAL = 'manual';
+
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+
     public const SOURCE_TAX_INVOICE = 'tax_invoice';
+
     public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
+    public const SOURCE_BAROBILL_CARD = 'barobill_card';
+
+    public const SOURCE_BAROBILL_BANK = 'barobill_bank';
+
+    public const SOURCE_HOMETAX_INVOICE = 'hometax_invoice';
+
     // Entry type
     public const TYPE_GENERAL = 'general';
 
diff --git a/app/Services/BarobillBankTransactionService.php b/app/Services/BarobillBankTransactionService.php
new file mode 100644
index 0000000..3af3ca5
--- /dev/null
+++ b/app/Services/BarobillBankTransactionService.php
@@ -0,0 +1,249 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillBankTransaction;
+use App\Models\Barobill\BarobillBankTransactionOverride;
+use App\Models\Barobill\BarobillBankTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 은행 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_bank_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/수정 등 처리
+ */
+class BarobillBankTransactionService extends Service
+{
+    /**
+     * 은행 거래 목록 조회 (기간별, 계좌번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $accountNum = $params['bank_account_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('summary', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('trans_date')->orderByDesc('trans_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할/오버라이드 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+
+        $splits = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $overrides = BarobillBankTransactionOverride::getByUniqueKeys($tenantId, $uniqueKeys);
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits, $overrides) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+            $tx->override = $overrides->get($tx->unique_key);
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->orderBy('bank_account_num')
+            ->get();
+
+        return ['items' => $accounts];
+    }
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillBankTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillBankTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'bank_account_num' => $item['bank_account_num'] ?? null,
+                    'trans_dt' => $item['trans_dt'] ?? null,
+                    'trans_date' => $item['trans_date'] ?? null,
+                    'original_deposit' => $item['original_deposit'] ?? 0,
+                    'original_withdraw' => $item['original_withdraw'] ?? 0,
+                    'summary' => $item['summary'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): BarobillBankTransactionOverride
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransactionOverride::saveOverride($tenantId, $uniqueKey, $modifiedSummary, $modifiedCast);
+    }
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(array $data): BarobillBankTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransaction::create([
+            'tenant_id' => $tenantId,
+            'bank_account_num' => $data['bank_account_num'],
+            'bank_code' => $data['bank_code'] ?? null,
+            'bank_name' => $data['bank_name'] ?? null,
+            'trans_date' => $data['trans_date'],
+            'trans_time' => $data['trans_time'] ?? null,
+            'trans_dt' => $data['trans_dt'] ?? $data['trans_date'].($data['trans_time'] ?? '000000'),
+            'deposit' => $data['deposit'] ?? 0,
+            'withdraw' => $data['withdraw'] ?? 0,
+            'balance' => $data['balance'] ?? 0,
+            'summary' => $data['summary'] ?? null,
+            'cast' => $data['cast'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'trans_office' => $data['trans_office'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'client_code' => $data['client_code'] ?? null,
+            'client_name' => $data['client_name'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillBankTransaction
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $date = $params['date'] ?? now()->format('Y-m-d');
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->get();
+
+        $summary = [];
+        foreach ($accounts as $account) {
+            $lastTx = BarobillBankTransaction::where('tenant_id', $tenantId)
+                ->where('bank_account_num', $account->bank_account_num)
+                ->where('trans_date', '<=', $date)
+                ->orderByDesc('trans_date')
+                ->orderByDesc('trans_dt')
+                ->first();
+
+            $summary[] = [
+                'bank_account_num' => $account->bank_account_num,
+                'bank_name' => $account->bank_name,
+                'balance' => $lastTx ? $lastTx->balance : 0,
+                'last_trans_date' => $lastTx?->trans_date,
+            ];
+        }
+
+        return ['items' => $summary];
+    }
+}
diff --git a/app/Services/BarobillCardTransactionService.php b/app/Services/BarobillCardTransactionService.php
new file mode 100644
index 0000000..688c433
--- /dev/null
+++ b/app/Services/BarobillCardTransactionService.php
@@ -0,0 +1,308 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillCardTransaction;
+use App\Models\Barobill\BarobillCardTransactionAmountLog;
+use App\Models\Barobill\BarobillCardTransactionHide;
+use App\Models\Barobill\BarobillCardTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 카드 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_card_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/숨김 등 처리
+ */
+class BarobillCardTransactionService extends Service
+{
+    /**
+     * 카드 거래 목록 조회 (기간별, 카드번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $cardNum = $params['card_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $includeHidden = $params['include_hidden'] ?? false;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('merchant_name', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('approval_num', 'like', "%{$search}%");
+            });
+        }
+
+        // 숨김 거래 필터링
+        if (! $includeHidden) {
+            $hiddenKeys = BarobillCardTransactionHide::getHiddenKeys($tenantId, $startDate, $endDate);
+            if (! empty($hiddenKeys)) {
+                $query->whereNotIn(
+                    DB::raw("CONCAT(card_num, '|', use_dt, '|', approval_num, '|', approval_amount)"),
+                    $hiddenKeys
+                );
+            }
+        }
+
+        $query->orderByDesc('use_date')->orderByDesc('use_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할 거래 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+        $splits = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): ?BarobillCardTransaction
+    {
+        return BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->find($id);
+    }
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillCardTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            // 기존 분할 삭제
+            BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillCardTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'split_supply_amount' => $item['split_supply_amount'] ?? 0,
+                    'split_tax' => $item['split_tax'] ?? 0,
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'card_num' => $item['card_num'] ?? null,
+                    'use_dt' => $item['use_dt'] ?? null,
+                    'use_date' => $item['use_date'] ?? null,
+                    'approval_num' => $item['approval_num'] ?? null,
+                    'original_amount' => $item['original_amount'] ?? 0,
+                    'merchant_name' => $item['merchant_name'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillCardTransaction::create([
+            'tenant_id' => $tenantId,
+            'card_num' => $data['card_num'],
+            'card_company' => $data['card_company'] ?? null,
+            'card_company_name' => $data['card_company_name'] ?? null,
+            'use_dt' => $data['use_dt'],
+            'use_date' => $data['use_date'],
+            'use_time' => $data['use_time'] ?? null,
+            'approval_num' => $data['approval_num'] ?? 'MANUAL-'.now()->format('YmdHis'),
+            'approval_type' => $data['approval_type'] ?? '1',
+            'approval_amount' => $data['approval_amount'],
+            'tax' => $data['tax'] ?? 0,
+            'service_charge' => $data['service_charge'] ?? 0,
+            'payment_plan' => $data['payment_plan'] ?? null,
+            'merchant_name' => $data['merchant_name'],
+            'merchant_biz_num' => $data['merchant_biz_num'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'deduction_type' => $data['deduction_type'] ?? null,
+            'evidence_name' => $data['evidence_name'] ?? null,
+            'description' => $data['description'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillCardTransaction
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): BarobillCardTransactionHide
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::hideTransaction($tenantId, $tx->unique_key, [
+            'card_num' => $tx->card_num,
+            'use_date' => $tx->use_date,
+            'approval_num' => $tx->approval_num,
+            'approval_amount' => $tx->approval_amount,
+            'merchant_name' => $tx->merchant_name,
+        ], $userId);
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::restoreTransaction($tenantId, $tx->unique_key);
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $hiddenItems = BarobillCardTransactionHide::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderByDesc('created_at')
+            ->get();
+
+        return ['items' => $hiddenItems];
+    }
+
+    /**
+     * 금액 수정 (공급가액/세액 수정)
+     */
+    public function updateAmount(int $id, array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        // 변경 이력 기록
+        BarobillCardTransactionAmountLog::create([
+            'card_transaction_id' => $tx->id,
+            'original_unique_key' => $tx->unique_key,
+            'before_supply_amount' => $tx->modified_supply_amount ?? $tx->approval_amount,
+            'before_tax' => $tx->modified_tax ?? $tx->tax,
+            'after_supply_amount' => $data['supply_amount'],
+            'after_tax' => $data['tax'],
+            'modified_by' => $userId,
+            'modified_by_name' => $data['modified_by_name'] ?? '',
+            'ip_address' => request()->ip(),
+        ]);
+
+        $tx->update([
+            'modified_supply_amount' => $data['supply_amount'],
+            'modified_tax' => $data['tax'],
+        ]);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $cards = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->select('card_num', 'card_company_name')
+            ->distinct()
+            ->orderBy('card_num')
+            ->get();
+
+        return ['items' => $cards];
+    }
+}
diff --git a/app/Services/HometaxInvoiceService.php b/app/Services/HometaxInvoiceService.php
new file mode 100644
index 0000000..75a7bf9
--- /dev/null
+++ b/app/Services/HometaxInvoiceService.php
@@ -0,0 +1,222 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\HometaxInvoice;
+use App\Models\Barobill\HometaxInvoiceJournal;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 홈택스 세금계산서 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 hometax_invoices 데이터를
+ * React 프론트엔드에서 조회/분개 등 처리
+ */
+class HometaxInvoiceService extends Service
+{
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(array $params): array
+    {
+        return $this->listByType('sales', $params);
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(array $params): array
+    {
+        return $this->listByType('purchase', $params);
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): ?HometaxInvoice
+    {
+        return HometaxInvoice::where('tenant_id', $this->tenantId())
+            ->with('journals')
+            ->find($id);
+    }
+
+    /**
+     * 분개 저장 (홈택스 자체 분개 테이블 사용)
+     */
+    public function saveJournals(int $invoiceId, array $items): array
+    {
+        $tenantId = $this->tenantId();
+        $invoice = HometaxInvoice::where('tenant_id', $tenantId)->findOrFail($invoiceId);
+
+        return DB::transaction(function () use ($tenantId, $invoice, $items) {
+            // 기존 분개 삭제
+            HometaxInvoiceJournal::where('tenant_id', $tenantId)
+                ->where('hometax_invoice_id', $invoice->id)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = HometaxInvoiceJournal::create([
+                    'tenant_id' => $tenantId,
+                    'hometax_invoice_id' => $invoice->id,
+                    'nts_confirm_num' => $invoice->nts_confirm_num,
+                    'dc_type' => $item['dc_type'],
+                    'account_code' => $item['account_code'],
+                    'account_name' => $item['account_name'] ?? null,
+                    'debit_amount' => $item['debit_amount'] ?? 0,
+                    'credit_amount' => $item['credit_amount'] ?? 0,
+                    'description' => $item['description'] ?? null,
+                    'sort_order' => $index + 1,
+                    'invoice_type' => $invoice->invoice_type,
+                    'write_date' => $invoice->write_date,
+                    'supply_amount' => $invoice->supply_amount,
+                    'tax_amount' => $invoice->tax_amount,
+                    'total_amount' => $invoice->total_amount,
+                    'trading_partner_name' => $invoice->invoice_type === 'sales'
+                        ? $invoice->invoicee_corp_name
+                        : $invoice->invoicer_corp_name,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $journals = HometaxInvoiceJournal::getByInvoiceId($tenantId, $invoiceId);
+
+        return ['items' => $journals];
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function storeManual(array $data): HometaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        return HometaxInvoice::create(array_merge($data, [
+            'tenant_id' => $tenantId,
+        ]));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function updateManual(int $id, array $data): HometaxInvoice
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+        $invoice->update($data);
+
+        return $invoice->fresh();
+    }
+
+    /**
+     * 수동 세금계산서 삭제 (soft delete)
+     */
+    public function destroyManual(int $id): bool
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+
+        return $invoice->delete();
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $salesQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->sales()
+            ->period($startDate, $endDate);
+
+        $purchaseQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->purchase()
+            ->period($startDate, $endDate);
+
+        return [
+            'sales' => [
+                'count' => (clone $salesQuery)->count(),
+                'supply_amount' => (int) (clone $salesQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $salesQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $salesQuery)->sum('total_amount'),
+            ],
+            'purchase' => [
+                'count' => (clone $purchaseQuery)->count(),
+                'supply_amount' => (int) (clone $purchaseQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $purchaseQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $purchaseQuery)->sum('total_amount'),
+            ],
+        ];
+    }
+
+    /**
+     * 타입별 목록 조회 (공통)
+     */
+    private function listByType(string $invoiceType, array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->period($startDate, $endDate);
+
+        if ($search) {
+            $query->where(function ($q) use ($search, $invoiceType) {
+                if ($invoiceType === 'sales') {
+                    $q->where('invoicee_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicee_corp_num', 'like', "%{$search}%");
+                } else {
+                    $q->where('invoicer_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicer_corp_num', 'like', "%{$search}%");
+                }
+                $q->orWhere('nts_confirm_num', 'like', "%{$search}%")
+                    ->orWhere('item_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('write_date')->orderByDesc('issue_date');
+
+        $invoices = $query->paginate($perPage);
+
+        // 분개 존재 여부 로드
+        $invoiceIds = $invoices->getCollection()->pluck('id')->toArray();
+        $journaledIds = HometaxInvoiceJournal::getJournaledInvoiceIds($tenantId, $invoiceIds);
+
+        $invoices->getCollection()->transform(function ($invoice) use ($journaledIds) {
+            $invoice->has_journal = in_array($invoice->id, $journaledIds);
+
+            return $invoice;
+        });
+
+        return [
+            'data' => $invoices,
+        ];
+    }
+}
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 77f1080..d4a580a 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -16,6 +16,8 @@
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillBankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillCardTransactionController;
 use App\Http\Controllers\Api\V1\BarobillController;
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BillController;
@@ -28,6 +30,7 @@
 use App\Http\Controllers\Api\V1\EntertainmentController;
 use App\Http\Controllers\Api\V1\ExpectedExpenseController;
 use App\Http\Controllers\Api\V1\GeneralJournalEntryController;
+use App\Http\Controllers\Api\V1\HometaxInvoiceController;
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\PaymentController;
 use App\Http\Controllers\Api\V1\PayrollController;
@@ -282,6 +285,60 @@
     Route::get('/certificate-url', [BarobillController::class, 'certificateUrl'])->name('v1.barobill.certificate-url');
 });
 
+// Barobill Card Transaction API (바로빌 카드 거래 - React 연동)
+Route::prefix('barobill-card-transactions')->group(function () {
+    Route::get('', [BarobillCardTransactionController::class, 'index'])->name('v1.barobill-card-transactions.index');
+    Route::get('/card-numbers', [BarobillCardTransactionController::class, 'cardNumbers'])->name('v1.barobill-card-transactions.card-numbers');
+    Route::get('/hidden', [BarobillCardTransactionController::class, 'hiddenList'])->name('v1.barobill-card-transactions.hidden');
+    Route::get('/splits', [BarobillCardTransactionController::class, 'getSplits'])->name('v1.barobill-card-transactions.splits.show');
+    Route::post('/splits', [BarobillCardTransactionController::class, 'saveSplits'])->name('v1.barobill-card-transactions.splits.store');
+    Route::delete('/splits', [BarobillCardTransactionController::class, 'deleteSplits'])->name('v1.barobill-card-transactions.splits.destroy');
+    Route::post('/manual', [BarobillCardTransactionController::class, 'storeManual'])->name('v1.barobill-card-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillCardTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillCardTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.destroy');
+    Route::get('/{id}', [BarobillCardTransactionController::class, 'show'])->whereNumber('id')->name('v1.barobill-card-transactions.show');
+    Route::post('/{id}/hide', [BarobillCardTransactionController::class, 'hide'])->whereNumber('id')->name('v1.barobill-card-transactions.hide');
+    Route::post('/{id}/restore', [BarobillCardTransactionController::class, 'restore'])->whereNumber('id')->name('v1.barobill-card-transactions.restore');
+    Route::put('/{id}/amount', [BarobillCardTransactionController::class, 'updateAmount'])->whereNumber('id')->name('v1.barobill-card-transactions.update-amount');
+    Route::get('/{id}/journal-entries', [BarobillCardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillCardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillCardTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.destroy');
+});
+
+// Barobill Bank Transaction API (바로빌 은행 거래 - React 연동)
+Route::prefix('barobill-bank-transactions')->group(function () {
+    Route::get('', [BarobillBankTransactionController::class, 'index'])->name('v1.barobill-bank-transactions.index');
+    Route::get('/accounts', [BarobillBankTransactionController::class, 'accounts'])->name('v1.barobill-bank-transactions.accounts');
+    Route::get('/balance-summary', [BarobillBankTransactionController::class, 'balanceSummary'])->name('v1.barobill-bank-transactions.balance-summary');
+    Route::get('/splits', [BarobillBankTransactionController::class, 'getSplits'])->name('v1.barobill-bank-transactions.splits.show');
+    Route::post('/splits', [BarobillBankTransactionController::class, 'saveSplits'])->name('v1.barobill-bank-transactions.splits.store');
+    Route::delete('/splits', [BarobillBankTransactionController::class, 'deleteSplits'])->name('v1.barobill-bank-transactions.splits.destroy');
+    Route::post('/override', [BarobillBankTransactionController::class, 'saveOverride'])->name('v1.barobill-bank-transactions.override');
+    Route::post('/manual', [BarobillBankTransactionController::class, 'storeManual'])->name('v1.barobill-bank-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillBankTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillBankTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.destroy');
+    Route::get('/{id}/journal-entries', [BarobillBankTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillBankTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillBankTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.destroy');
+});
+
+// Hometax Invoice API (홈택스 세금계산서 - React 연동)
+Route::prefix('hometax-invoices')->group(function () {
+    Route::get('/sales', [HometaxInvoiceController::class, 'sales'])->name('v1.hometax-invoices.sales');
+    Route::get('/purchases', [HometaxInvoiceController::class, 'purchases'])->name('v1.hometax-invoices.purchases');
+    Route::get('/summary', [HometaxInvoiceController::class, 'summary'])->name('v1.hometax-invoices.summary');
+    Route::post('', [HometaxInvoiceController::class, 'store'])->name('v1.hometax-invoices.store');
+    Route::get('/{id}', [HometaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.hometax-invoices.show');
+    Route::put('/{id}', [HometaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.hometax-invoices.update');
+    Route::delete('/{id}', [HometaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.hometax-invoices.destroy');
+    Route::get('/{id}/journals', [HometaxInvoiceController::class, 'getJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.show');
+    Route::post('/{id}/journals', [HometaxInvoiceController::class, 'saveJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.store');
+    Route::delete('/{id}/journals', [HometaxInvoiceController::class, 'deleteJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.destroy');
+    Route::get('/{id}/journal-entries', [HometaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [HometaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [HometaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.destroy');
+});
+
 // Tax Invoice API (세금계산서)
 Route::prefix('tax-invoices')->group(function () {
     Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');

From 2c9e5ae2da8089353392fc4667ce25b9cb3a26be Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EC=9C=A0=EB=B3=91=EC=B2=A0?= <zomking@gmail.com>
Date: Wed, 11 Mar 2026 21:32:45 +0900
Subject: [PATCH 144/166] =?UTF-8?q?feat:=20[receiving]=20=EC=9E=85?=
 =?UTF-8?q?=EA=B3=A0=20=EC=84=B1=EC=A0=81=EC=84=9C=20=ED=8C=8C=EC=9D=BC=20?=
 =?UTF-8?q?=EC=97=B0=EA=B2=B0=20=EA=B8=B0=EB=8A=A5=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- receivings 테이블에 certificate_file_id 컬럼 추가 (마이그레이션)
- Receiving 모델에 certificateFile 관계 및 fillable/casts 추가
- Store/Update Request에 certificate_file_id 검증 규칙 추가
- ReceivingService index/show에 certificateFile eager loading 추가
- store/update 시 certificate_file_id 저장 처리

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../V1/Receiving/StoreReceivingRequest.php    |  1 +
 .../V1/Receiving/UpdateReceivingRequest.php   |  1 +
 app/Models/Tenants/Receiving.php              | 10 ++++++
 app/Services/ReceivingService.php             | 14 +++++++--
 ...ertificate_file_id_to_receivings_table.php | 31 +++++++++++++++++++
 5 files changed, 55 insertions(+), 2 deletions(-)
 create mode 100644 database/migrations/2026_03_11_100000_add_certificate_file_id_to_receivings_table.php

diff --git a/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php b/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
index 56904de..8b94a5f 100644
--- a/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
+++ b/app/Http/Requests/V1/Receiving/StoreReceivingRequest.php
@@ -31,6 +31,7 @@ public function rules(): array
             'remark' => ['nullable', 'string', 'max:1000'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php b/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
index 4273062..b418e2f 100644
--- a/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
+++ b/app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php
@@ -33,6 +33,7 @@ public function rules(): array
             'inspection_result' => ['nullable', 'string', 'max:20'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 
diff --git a/app/Models/Tenants/Receiving.php b/app/Models/Tenants/Receiving.php
index d5799e4..68cedf5 100644
--- a/app/Models/Tenants/Receiving.php
+++ b/app/Models/Tenants/Receiving.php
@@ -34,6 +34,7 @@ class Receiving extends Model
         'status',
         'remark',
         'options',
+        'certificate_file_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -47,6 +48,7 @@ class Receiving extends Model
         'receiving_qty' => 'decimal:2',
         'item_id' => 'integer',
         'options' => 'array',
+        'certificate_file_id' => 'integer',
     ];
 
     /**
@@ -92,6 +94,14 @@ public function item(): BelongsTo
         return $this->belongsTo(\App\Models\Items\Item::class);
     }
 
+    /**
+     * 업체 제공 성적서 파일 관계
+     */
+    public function certificateFile(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Commons\File::class, 'certificate_file_id');
+    }
+
     /**
      * 생성자 관계
      */
diff --git a/app/Services/ReceivingService.php b/app/Services/ReceivingService.php
index 6ecf6ff..2b2c78c 100644
--- a/app/Services/ReceivingService.php
+++ b/app/Services/ReceivingService.php
@@ -16,7 +16,7 @@ public function index(array $params): LengthAwarePaginator
         $tenantId = $this->tenantId();
 
         $query = Receiving::query()
-            ->with(['creator:id,name', 'item:id,item_type,code,name'])
+            ->with(['creator:id,name', 'item:id,item_type,code,name', 'certificateFile:id,display_name,file_path'])
             ->where('tenant_id', $tenantId);
 
         // 검색어 필터
@@ -162,7 +162,7 @@ public function show(int $id): Receiving
 
         return Receiving::query()
             ->where('tenant_id', $tenantId)
-            ->with(['creator:id,name', 'item:id,item_type,code,name'])
+            ->with(['creator:id,name', 'item:id,item_type,code,name', 'certificateFile:id,display_name,file_path'])
             ->findOrFail($id);
     }
 
@@ -203,6 +203,11 @@ public function store(array $data): Receiving
             $receiving->status = $data['status'] ?? 'receiving_pending';
             $receiving->remark = $data['remark'] ?? null;
 
+            // 성적서 파일 ID
+            if (isset($data['certificate_file_id'])) {
+                $receiving->certificate_file_id = $data['certificate_file_id'];
+            }
+
             // options 필드 처리 (제조사, 수입검사 등 확장 필드)
             $receiving->options = $this->buildOptions($data);
 
@@ -299,6 +304,11 @@ public function update(int $id, array $data): Receiving
                 }
             }
 
+            // 성적서 파일 ID
+            if (array_key_exists('certificate_file_id', $data)) {
+                $receiving->certificate_file_id = $data['certificate_file_id'];
+            }
+
             // options 필드 업데이트 (제조사, 수입검사 등 확장 필드)
             $receiving->options = $this->mergeOptions($receiving->options, $data);
 
diff --git a/database/migrations/2026_03_11_100000_add_certificate_file_id_to_receivings_table.php b/database/migrations/2026_03_11_100000_add_certificate_file_id_to_receivings_table.php
new file mode 100644
index 0000000..719942b
--- /dev/null
+++ b/database/migrations/2026_03_11_100000_add_certificate_file_id_to_receivings_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('receivings', function (Blueprint $table) {
+            $table->unsignedBigInteger('certificate_file_id')
+                ->nullable()
+                ->after('options')
+                ->comment('업체 제공 성적서 파일 ID');
+
+            $table->foreign('certificate_file_id')
+                ->references('id')
+                ->on('files')
+                ->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('receivings', function (Blueprint $table) {
+            $table->dropForeign(['certificate_file_id']);
+            $table->dropColumn('certificate_file_id');
+        });
+    }
+};

From 918ae0ebc1be1486a7bcec72063dad8d34dee277 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 07:42:06 +0900
Subject: [PATCH 145/166] =?UTF-8?q?feat:=20[email]=20=ED=85=8C=EB=84=8C?=
 =?UTF-8?q?=ED=8A=B8=20=EB=A9=94=EC=9D=BC=20=EC=84=A4=EC=A0=95=20=EB=A7=88?=
 =?UTF-8?q?=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EB=B0=8F=20?=
 =?UTF-8?q?=EB=AA=A8=EB=8D=B8=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- tenant_mail_configs 테이블 생성 (SMTP 설정, 브랜딩, 연결 테스트 결과)
- mail_logs 테이블 생성 (발송 이력 추적)
- TenantMailConfig, MailLog 모델 추가 (options JSON 정책 준수)
---
 app/Models/Tenants/MailLog.php                |  47 ++++++++
 app/Models/Tenants/TenantMailConfig.php       | 103 ++++++++++++++++++
 ...00000_create_tenant_mail_configs_table.php |  38 +++++++
 ...26_03_12_100001_create_mail_logs_table.php |  34 ++++++
 4 files changed, 222 insertions(+)
 create mode 100644 app/Models/Tenants/MailLog.php
 create mode 100644 app/Models/Tenants/TenantMailConfig.php
 create mode 100644 database/migrations/2026_03_12_100000_create_tenant_mail_configs_table.php
 create mode 100644 database/migrations/2026_03_12_100001_create_mail_logs_table.php

diff --git a/app/Models/Tenants/MailLog.php b/app/Models/Tenants/MailLog.php
new file mode 100644
index 0000000..5bdde7f
--- /dev/null
+++ b/app/Models/Tenants/MailLog.php
@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class MailLog extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'mailable_type',
+        'to_address',
+        'from_address',
+        'subject',
+        'status',
+        'sent_at',
+        'options',
+    ];
+
+    protected $casts = [
+        'sent_at' => 'datetime',
+        'options' => 'array',
+    ];
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): static
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+}
diff --git a/app/Models/Tenants/TenantMailConfig.php b/app/Models/Tenants/TenantMailConfig.php
new file mode 100644
index 0000000..ec842a3
--- /dev/null
+++ b/app/Models/Tenants/TenantMailConfig.php
@@ -0,0 +1,103 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class TenantMailConfig extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'provider',
+        'from_address',
+        'from_name',
+        'reply_to',
+        'is_verified',
+        'daily_limit',
+        'is_active',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'is_verified' => 'boolean',
+        'daily_limit' => 'integer',
+        'is_active' => 'boolean',
+        'options' => 'array',
+    ];
+
+    // Options 키 상수
+    public const OPTION_SMTP = 'smtp';
+
+    public const OPTION_PRESET = 'preset';
+
+    public const OPTION_BRANDING = 'branding';
+
+    public const OPTION_CONNECTION_TEST = 'connection_test';
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): static
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function getSmtpHost(): ?string
+    {
+        return $this->getOption('smtp.host');
+    }
+
+    public function getSmtpPort(): int
+    {
+        return (int) $this->getOption('smtp.port', 587);
+    }
+
+    public function getSmtpEncryption(): string
+    {
+        return $this->getOption('smtp.encryption', 'tls');
+    }
+
+    public function getSmtpUsername(): ?string
+    {
+        return $this->getOption('smtp.username');
+    }
+
+    public function getSmtpPassword(): ?string
+    {
+        $encrypted = $this->getOption('smtp.password');
+        if (! $encrypted) {
+            return null;
+        }
+
+        try {
+            return decrypt($encrypted);
+        } catch (\Exception $e) {
+            return null;
+        }
+    }
+
+    public function getPreset(): ?string
+    {
+        return $this->getOption('preset');
+    }
+}
diff --git a/database/migrations/2026_03_12_100000_create_tenant_mail_configs_table.php b/database/migrations/2026_03_12_100000_create_tenant_mail_configs_table.php
new file mode 100644
index 0000000..c1f40ce
--- /dev/null
+++ b/database/migrations/2026_03_12_100000_create_tenant_mail_configs_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('tenant_mail_configs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('provider', 20)->default('platform')->comment('발송 방식: platform, smtp, ses, mailgun');
+            $table->string('from_address', 255)->comment('발신 이메일');
+            $table->string('from_name', 255)->comment('발신자명');
+            $table->string('reply_to', 255)->nullable()->comment('회신 주소');
+            $table->boolean('is_verified')->default(false)->comment('도메인 검증 여부');
+            $table->unsignedInteger('daily_limit')->default(500)->comment('일일 발송 한도');
+            $table->boolean('is_active')->default(true)->comment('활성 여부');
+            $table->json('options')->nullable()->comment('SMTP 설정, 브랜딩, 연결 테스트 결과');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique('tenant_id', 'uq_tenant_mail_configs');
+            $table->index(['tenant_id', 'is_active']);
+            $table->foreign('tenant_id')->references('id')->on('tenants')->cascadeOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('tenant_mail_configs');
+    }
+};
diff --git a/database/migrations/2026_03_12_100001_create_mail_logs_table.php b/database/migrations/2026_03_12_100001_create_mail_logs_table.php
new file mode 100644
index 0000000..a9a1aa7
--- /dev/null
+++ b/database/migrations/2026_03_12_100001_create_mail_logs_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('mail_logs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('mailable_type', 100)->comment('Mailable 클래스명');
+            $table->string('to_address', 255)->comment('수신자');
+            $table->string('from_address', 255)->comment('발신자');
+            $table->string('subject', 500)->comment('제목');
+            $table->string('status', 20)->default('queued')->comment('상태: queued, sent, failed, bounced');
+            $table->timestamp('sent_at')->nullable()->comment('발송 시각');
+            $table->json('options')->nullable()->comment('에러 메시지, 재시도 횟수, 관련 모델');
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'status'], 'idx_mail_logs_tenant_status');
+            $table->index(['tenant_id', 'created_at'], 'idx_mail_logs_tenant_date');
+            $table->index(['tenant_id', 'mailable_type'], 'idx_mail_logs_mailable');
+            $table->foreign('tenant_id')->references('id')->on('tenants')->cascadeOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('mail_logs');
+    }
+};

From f0b1b5e33acb4ad3cb92b22431dfc4ffaa1929ef Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 11 Mar 2026 09:17:56 +0900
Subject: [PATCH 146/166] =?UTF-8?q?feat:=20[=EB=B0=B0=ED=8F=AC]=20Jenkinsf?=
 =?UTF-8?q?ile=20=EB=A1=A4=EB=B0=B1=20=EA=B8=B0=EB=8A=A5=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- parameters 블록 추가 (ACTION, ROLLBACK_TARGET, ROLLBACK_RELEASE)
- Jenkins 웹에서 Build with Parameters로 롤백 실행 가능
- 릴리스 목록 조회 + symlink 전환 + 캐시 재생성
- production/stage 환경 선택 가능
- 서버 IP를 PROD_SERVER 환경변수로 추출
- 롤백 시 Slack 알림 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 Jenkinsfile | 130 +++++++++++++++++++++++++++++++++++++++++++---------
 1 file changed, 109 insertions(+), 21 deletions(-)

diff --git a/Jenkinsfile b/Jenkinsfile
index cbbe5e7..6f98d9d 100644
--- a/Jenkinsfile
+++ b/Jenkinsfile
@@ -1,6 +1,12 @@
 pipeline {
     agent any
 
+    parameters {
+        choice(name: 'ACTION', choices: ['deploy', 'rollback'], description: '배포 또는 롤백')
+        choice(name: 'ROLLBACK_TARGET', choices: ['production', 'stage'], description: '롤백 대상 환경')
+        string(name: 'ROLLBACK_RELEASE', defaultValue: '', description: '롤백할 릴리스 ID (예: 20260310_120000). 비워두면 직전 릴리스로 롤백')
+    }
+
     options {
         disableConcurrentBuilds()
     }
@@ -8,10 +14,73 @@ pipeline {
     environment {
         DEPLOY_USER = 'hskwon'
         RELEASE_ID  = new Date().format('yyyyMMdd_HHmmss')
+        PROD_SERVER = '211.117.60.189'
     }
 
     stages {
+
+        // ── 롤백: 릴리스 목록 조회 ──
+        stage('Rollback: List Releases') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def releases = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | head -6 | xargs -I{} basename {}'", returnStdout: true).trim()
+                        def current = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'basename \$(readlink -f ${basePath}/current)'", returnStdout: true).trim()
+                        echo "=== ${params.ROLLBACK_TARGET} 릴리스 목록 ==="
+                        echo "현재 활성: ${current}"
+                        echo "사용 가능:\n${releases}"
+                    }
+                }
+            }
+        }
+
+        // ── 롤백: symlink 전환 ──
+        stage('Rollback: Switch Release') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def targetRelease = params.ROLLBACK_RELEASE
+                        if (!targetRelease?.trim()) {
+                            // 비워두면 직전 릴리스로 롤백
+                            targetRelease = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | sed -n 2p | xargs basename'", returnStdout: true).trim()
+                        }
+
+                        // 릴리스 존재 여부 확인
+                        sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'test -d ${basePath}/releases/${targetRelease}'"
+
+                        slackSend channel: '#deploy_api', color: '#FF9800', tokenCredentialId: 'slack-token',
+                            message: "🔄 *api* ${params.ROLLBACK_TARGET} 롤백 시작 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+
+                        sh """
+                            ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                ln -sfn ${basePath}/releases/${targetRelease} ${basePath}/current &&
+                                cd ${basePath}/current &&
+                                php artisan config:cache &&
+                                php artisan route:cache &&
+                                php artisan view:cache &&
+                                sudo systemctl reload php8.4-fpm
+                            '
+                        """
+
+                        if (params.ROLLBACK_TARGET == 'production') {
+                            sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'sudo supervisorctl restart sam-queue-worker:*'"
+                        }
+
+                        slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                            message: "✅ *api* ${params.ROLLBACK_TARGET} 롤백 완료 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    }
+                }
+            }
+        }
+
+        // ── 일반 배포: Checkout ──
         stage('Checkout') {
+            when { expression { params.ACTION == 'deploy' } }
             steps {
                 checkout scm
                 script {
@@ -24,17 +93,22 @@ pipeline {
 
         // ── main → 운영서버 Stage 배포 ──
         stage('Deploy Stage') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api-stage/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api-stage/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api-stage/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -71,17 +145,22 @@ pipeline {
 
         // ── main → 운영서버 Production 배포 ──
         stage('Deploy Production') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -109,23 +188,32 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
-                message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+            script {
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                        message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                }
+            }
         }
         failure {
-            slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
-                message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             script {
-                if (env.BRANCH_NAME == 'main') {
-                    sshagent(credentials: ['deploy-ssh-key']) {
-                        sh """
-                            ssh ${DEPLOY_USER}@211.117.60.189 '
-                                PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
-                                [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
-                                sudo systemctl reload php8.4-fpm
-                            ' || true
-                        """
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    if (env.BRANCH_NAME == 'main') {
+                        sshagent(credentials: ['deploy-ssh-key']) {
+                            sh """
+                                ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                    PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
+                                    [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
+                                    sudo systemctl reload php8.4-fpm
+                                ' || true
+                            """
+                        }
                     }
+                } else {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* ${params.ROLLBACK_TARGET} 롤백 실패\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
                 }
             }
         }

From b55cbc2ec45e81ddab890d3558915994e117b3b2 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 11 Mar 2026 16:54:40 +0900
Subject: [PATCH 147/166] =?UTF-8?q?feat:=20[=EA=B2=AC=EC=A0=81]=20?=
 =?UTF-8?q?=EC=A0=9C=EC=96=B4=EA=B8=B0=20=ED=83=80=EC=9E=85=20=EC=B2=B4?=
 =?UTF-8?q?=EA=B3=84=20=EB=B3=80=EA=B2=BD=20(basic/smart/premium=20?=
 =?UTF-8?q?=E2=86=92=20exposed/embedded/embedded=5Fno=5Fbox)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- QuoteBomBulkCalculateRequest: controller validation 값 변경, 기본값 exposed
- QuoteBomCalculateRequest: 동일 변경
- FormulaEvaluatorService: CT → controller_type 매핑 추가 (exposed→노출형, embedded→매립형)
- FormulaEvaluatorService: CT 값에 따라 backbox_qty 자동 설정 (embedded만 뒷박스 포함)
- QuoteService: CT 기본값 exposed로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Quote/QuoteBomBulkCalculateRequest.php    |  6 +++---
 .../Quote/QuoteBomCalculateRequest.php        |  4 ++--
 .../Quote/FormulaEvaluatorService.php         | 20 ++++++++++++++++++-
 app/Services/Quote/QuoteService.php           |  2 +-
 4 files changed, 25 insertions(+), 7 deletions(-)

diff --git a/app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php b/app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php
index a4daae7..6742b7e 100644
--- a/app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php
+++ b/app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php
@@ -34,7 +34,7 @@ public function rules(): array
             'items.*.productCategory' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.guideRailType' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.motorPower' => 'nullable|string|in:single,three',
-            'items.*.controller' => 'nullable|string|in:basic,smart,premium',
+            'items.*.controller' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.wingSize' => 'nullable|numeric|min:0|max:500',
             'items.*.inspectionFee' => 'nullable|numeric|min:0',
 
@@ -45,7 +45,7 @@ public function rules(): array
             'items.*.PC' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.MP' => 'nullable|string|in:single,three',
-            'items.*.CT' => 'nullable|string|in:basic,smart,premium',
+            'items.*.CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.WS' => 'nullable|numeric|min:0|max:500',
             'items.*.INSP' => 'nullable|numeric|min:0',
 
@@ -128,7 +128,7 @@ private function normalizeInputVariables(array $item): array
             'PC' => $item['productCategory'] ?? $item['PC'] ?? 'SCREEN',
             'GT' => $item['guideRailType'] ?? $item['GT'] ?? 'wall',
             'MP' => $item['motorPower'] ?? $item['MP'] ?? 'single',
-            'CT' => $item['controller'] ?? $item['CT'] ?? 'basic',
+            'CT' => $item['controller'] ?? $item['CT'] ?? 'exposed',
             'WS' => (float) ($item['wingSize'] ?? $item['WS'] ?? 50),
             'INSP' => (float) ($item['inspectionFee'] ?? $item['INSP'] ?? 50000),
         ];
diff --git a/app/Http/Requests/Quote/QuoteBomCalculateRequest.php b/app/Http/Requests/Quote/QuoteBomCalculateRequest.php
index 5aa1b99..24790e7 100644
--- a/app/Http/Requests/Quote/QuoteBomCalculateRequest.php
+++ b/app/Http/Requests/Quote/QuoteBomCalculateRequest.php
@@ -30,7 +30,7 @@ public function rules(): array
             'PC' => 'nullable|string|in:SCREEN,STEEL',
             'GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'MP' => 'nullable|string|in:single,three',
-            'CT' => 'nullable|string|in:basic,smart,premium',
+            'CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'WS' => 'nullable|numeric|min:0|max:500',
             'INSP' => 'nullable|numeric|min:0',
 
@@ -82,7 +82,7 @@ public function getInputVariables(): array
             'PC' => $validated['PC'] ?? 'SCREEN',
             'GT' => $validated['GT'] ?? 'wall',
             'MP' => $validated['MP'] ?? 'single',
-            'CT' => $validated['CT'] ?? 'basic',
+            'CT' => $validated['CT'] ?? 'exposed',
             'WS' => (float) ($validated['WS'] ?? 50),
             'INSP' => (float) ($validated['INSP'] ?? 50000),
         ];
diff --git a/app/Services/Quote/FormulaEvaluatorService.php b/app/Services/Quote/FormulaEvaluatorService.php
index 3720f3a..0659156 100644
--- a/app/Services/Quote/FormulaEvaluatorService.php
+++ b/app/Services/Quote/FormulaEvaluatorService.php
@@ -633,7 +633,7 @@ public function calculateBomWithDebug(
             'PC' => $inputVariables['PC'] ?? '',
             'GT' => $inputVariables['GT'] ?? 'wall',
             'MP' => $inputVariables['MP'] ?? 'single',
-            'CT' => $inputVariables['CT'] ?? 'basic',
+            'CT' => $inputVariables['CT'] ?? 'exposed',
             'WS' => $inputVariables['WS'] ?? 50,
             'INSP' => $inputVariables['INSP'] ?? 50000,
             'finished_goods' => $finishedGoodsCode,
@@ -1708,6 +1708,22 @@ private function calculateTenantBom(
             default => '220V',
         };
 
+        // 제어기 타입: 프론트 CT(exposed/embedded/embedded_no_box) → controller_type(노출형/매립형) 매핑
+        // - exposed: 노출형 (뒷박스 불필요)
+        // - embedded: 매립형 (뒷박스 포함)
+        // - embedded_no_box: 매립형 (뒷박스 제외 — 업체 자체 보유)
+        $ctValue = $inputVariables['CT'] ?? 'exposed';
+        $controllerType = $inputVariables['controller_type'] ?? match ($ctValue) {
+            'embedded', 'embedded_no_box' => '매립형',
+            'exposed' => '노출형',
+            default => '노출형',
+        };
+        // 뒷박스: embedded만 포함, exposed/embedded_no_box는 제외
+        $backboxQty = (int) ($inputVariables['backbox_qty'] ?? match ($ctValue) {
+            'embedded' => 1,
+            default => 0,
+        });
+
         $calculatedVariables = array_merge($inputVariables, [
             'W0' => $W0,
             'H0' => $H0,
@@ -1724,6 +1740,8 @@ private function calculateTenantBom(
             'finishing_type' => $finishingType,
             'installation_type' => $installationType,
             'motor_voltage' => $motorVoltage,
+            'controller_type' => $controllerType,
+            'backbox_qty' => $backboxQty,
         ]);
 
         $this->addDebugStep(3, '변수계산', [
diff --git a/app/Services/Quote/QuoteService.php b/app/Services/Quote/QuoteService.php
index b42cc01..9dc55bb 100644
--- a/app/Services/Quote/QuoteService.php
+++ b/app/Services/Quote/QuoteService.php
@@ -237,7 +237,7 @@ private function calculateBomMaterials(Quote $quote): array
                 'PC' => $input['productCategory'] ?? 'SCREEN',
                 'GT' => $input['guideRailType'] ?? 'wall',
                 'MP' => $input['motorPower'] ?? 'single',
-                'CT' => $input['controller'] ?? 'basic',
+                'CT' => $input['controller'] ?? 'exposed',
                 'WS' => (float) ($input['wingSize'] ?? 50),
                 'INSP' => (float) ($input['inspectionFee'] ?? 50000),
             ];

From 3bae303447aa4a2db3dfb9d5eeed49b94052c7ae Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 11 Mar 2026 17:35:24 +0900
Subject: [PATCH 148/166] =?UTF-8?q?fix:=20[=EC=9E=91=EC=97=85=EC=A7=80?=
 =?UTF-8?q?=EC=8B=9C]=20syncOrderStatus=20=EC=A7=91=EA=B3=84=20=EB=B0=A9?=
 =?UTF-8?q?=EC=8B=9D=EC=9C=BC=EB=A1=9C=20=EB=B3=80=EA=B2=BD?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 기존: 단일 작업지시 상태만 보고 수주 상태 매핑 (첫 WO 완료 시 즉시 PRODUCED)
- 변경: 수주의 모든 비보조 작업지시 상태를 집계하여 결정
  - 전부 shipped → SHIPPED
  - 전부 completed/shipped → PRODUCED
  - 하나라도 진행중/완료/출하 → IN_PRODUCTION
- 감사 로그에 집계 내역(work_order_counts) 포함
---
 app/Services/WorkOrderService.php | 47 +++++++++++++++++++++++++------
 1 file changed, 38 insertions(+), 9 deletions(-)

diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index ba39c09..bbb5ed0 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -836,14 +836,38 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             return;
         }
 
-        // 작업지시 상태 → 수주 상태 매핑
-        $statusMap = [
-            WorkOrder::STATUS_IN_PROGRESS => Order::STATUS_IN_PRODUCTION,
-            WorkOrder::STATUS_COMPLETED => Order::STATUS_PRODUCED,
-            WorkOrder::STATUS_SHIPPED => Order::STATUS_SHIPPED,
-        ];
+        // 해당 수주의 모든 비보조 작업지시 상태 집계
+        $allWorkOrders = WorkOrder::where('tenant_id', $tenantId)
+            ->where('sales_order_id', $workOrder->sales_order_id)
+            ->where('status', '!=', WorkOrder::STATUS_CANCELLED)
+            ->get();
 
-        $newOrderStatus = $statusMap[$workOrder->status] ?? null;
+        // 보조 공정 제외
+        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo));
+
+        if ($mainWorkOrders->isEmpty()) {
+            return;
+        }
+
+        $totalCount = $mainWorkOrders->count();
+        $statusCounts = $mainWorkOrders->groupBy('status')->map->count();
+
+        $shippedCount = $statusCounts->get(WorkOrder::STATUS_SHIPPED, 0);
+        $completedCount = $statusCounts->get(WorkOrder::STATUS_COMPLETED, 0);
+        $inProgressCount = $statusCounts->get(WorkOrder::STATUS_IN_PROGRESS, 0);
+
+        // 집계 기반 수주 상태 결정
+        // 전부 출하 → SHIPPED
+        // 전부 완료(또는 완료+출하) → PRODUCED
+        // 하나라도 진행중/완료/출하 → IN_PRODUCTION
+        $newOrderStatus = null;
+        if ($shippedCount === $totalCount) {
+            $newOrderStatus = Order::STATUS_SHIPPED;
+        } elseif (($completedCount + $shippedCount) === $totalCount) {
+            $newOrderStatus = Order::STATUS_PRODUCED;
+        } elseif ($inProgressCount > 0 || $completedCount > 0 || $shippedCount > 0) {
+            $newOrderStatus = Order::STATUS_IN_PRODUCTION;
+        }
 
         // 매핑되는 상태가 없거나 이미 동일한 상태면 스킵
         if (! $newOrderStatus || $order->status_code === $newOrderStatus) {
@@ -861,8 +885,13 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             'order',
             $order->id,
             'status_synced_from_work_order',
-            ['status_code' => $oldOrderStatus, 'work_order_id' => $workOrder->id],
-            ['status_code' => $newOrderStatus, 'work_order_id' => $workOrder->id]
+            ['status_code' => $oldOrderStatus, 'work_order_id' => $workOrder->id, 'aggregated' => true],
+            ['status_code' => $newOrderStatus, 'work_order_counts' => [
+                'total' => $totalCount,
+                'shipped' => $shippedCount,
+                'completed' => $completedCount,
+                'in_progress' => $inProgressCount,
+            ]]
         );
     }
 

From 12373edf8ce92f7dafb164e9eb73e52a1fccd1ca Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Wed, 11 Mar 2026 20:04:29 +0900
Subject: [PATCH 149/166] =?UTF-8?q?feat:=20[QMS]=20=EC=A0=90=EA=B2=80?=
 =?UTF-8?q?=ED=91=9C=20=ED=85=9C=ED=94=8C=EB=A6=BF=20=EA=B4=80=EB=A6=AC=20?=
 =?UTF-8?q?=EB=B0=B1=EC=97=94=EB=93=9C=20=EA=B5=AC=ED=98=84?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- checklist_templates 테이블 마이그레이션 + 기본 시딩
- ChecklistTemplate 모델 (BelongsToTenant, Auditable, SoftDeletes)
- ChecklistTemplateService: 조회/저장/파일 업로드/삭제
- SaveChecklistTemplateRequest: 중첩 JSON 검증
- ChecklistTemplateController: 5개 엔드포인트
- 라우트 등록 (quality/checklist-templates, quality/qms-documents)
---
 .../Api/V1/ChecklistTemplateController.php    |  82 +++++++
 .../Quality/SaveChecklistTemplateRequest.php  |  40 ++++
 app/Models/Qualitys/ChecklistTemplate.php     |  76 +++++++
 app/Services/ChecklistTemplateService.php     | 214 ++++++++++++++++++
 ...74640_create_checklist_templates_table.php | 110 +++++++++
 routes/api/v1/quality.php                     |  14 ++
 6 files changed, 536 insertions(+)
 create mode 100644 app/Http/Controllers/Api/V1/ChecklistTemplateController.php
 create mode 100644 app/Http/Requests/Quality/SaveChecklistTemplateRequest.php
 create mode 100644 app/Models/Qualitys/ChecklistTemplate.php
 create mode 100644 app/Services/ChecklistTemplateService.php
 create mode 100644 database/migrations/2026_03_11_174640_create_checklist_templates_table.php

diff --git a/app/Http/Controllers/Api/V1/ChecklistTemplateController.php b/app/Http/Controllers/Api/V1/ChecklistTemplateController.php
new file mode 100644
index 0000000..a749df7
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/ChecklistTemplateController.php
@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\SaveChecklistTemplateRequest;
+use App\Services\ChecklistTemplateService;
+use Illuminate\Http\Request;
+
+class ChecklistTemplateController extends Controller
+{
+    public function __construct(private ChecklistTemplateService $service) {}
+
+    /**
+     * 템플릿 조회 (type별)
+     */
+    public function show(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $type = $request->query('type', 'day1_audit');
+
+            return $this->service->getByType($type);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 템플릿 저장 (전체 덮어쓰기)
+     */
+    public function update(SaveChecklistTemplateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->save($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목별 파일 목록 조회
+     */
+    public function documents(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $templateId = (int) $request->query('template_id');
+            $subItemId = $request->query('sub_item_id');
+
+            return $this->service->getDocuments($templateId, $subItemId);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 파일 업로드
+     */
+    public function uploadDocument(Request $request)
+    {
+        $request->validate([
+            'template_id' => ['required', 'integer'],
+            'sub_item_id' => ['required', 'string', 'max:50'],
+            'file' => ['required', 'file', 'max:10240'], // 10MB
+        ]);
+
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->uploadDocument(
+                (int) $request->input('template_id'),
+                $request->input('sub_item_id'),
+                $request->file('file')
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 파일 삭제
+     */
+    public function deleteDocument(int $id, Request $request)
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $replace = filter_var($request->query('replace', false), FILTER_VALIDATE_BOOLEAN);
+            $this->service->deleteDocument($id, $replace);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+}
diff --git a/app/Http/Requests/Quality/SaveChecklistTemplateRequest.php b/app/Http/Requests/Quality/SaveChecklistTemplateRequest.php
new file mode 100644
index 0000000..a37c696
--- /dev/null
+++ b/app/Http/Requests/Quality/SaveChecklistTemplateRequest.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SaveChecklistTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['nullable', 'string', 'max:255'],
+            'categories' => ['required', 'array', 'min:1'],
+            'categories.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.title' => ['required', 'string', 'max:255'],
+            'categories.*.subItems' => ['required', 'array'],
+            'categories.*.subItems.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.subItems.*.name' => ['required', 'string', 'max:255'],
+            'options' => ['nullable', 'array'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'categories.required' => __('validation.required', ['attribute' => '카테고리']),
+            'categories.min' => __('validation.min.array', ['attribute' => '카테고리', 'min' => 1]),
+            'categories.*.id.required' => __('validation.required', ['attribute' => '카테고리 ID']),
+            'categories.*.title.required' => __('validation.required', ['attribute' => '카테고리 제목']),
+            'categories.*.subItems.required' => __('validation.required', ['attribute' => '점검항목']),
+            'categories.*.subItems.*.id.required' => __('validation.required', ['attribute' => '항목 ID']),
+            'categories.*.subItems.*.name.required' => __('validation.required', ['attribute' => '항목명']),
+        ];
+    }
+}
diff --git a/app/Models/Qualitys/ChecklistTemplate.php b/app/Models/Qualitys/ChecklistTemplate.php
new file mode 100644
index 0000000..3201593
--- /dev/null
+++ b/app/Models/Qualitys/ChecklistTemplate.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Commons\File;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ChecklistTemplate extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'checklist_templates';
+
+    protected $fillable = [
+        'tenant_id',
+        'name',
+        'type',
+        'categories',
+        'options',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'categories' => 'array',
+        'options' => 'array',
+    ];
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'updated_by');
+    }
+
+    /**
+     * 점검항목별 연결 파일 (files 테이블 polymorphic)
+     * document_type = 'checklist_template', document_id = this.id
+     * field_key = sub_item_id (e.g. 'cat-1-1')
+     */
+    public function documents(): MorphMany
+    {
+        return $this->morphMany(File::class, 'document', 'document_type', 'document_id');
+    }
+
+    /**
+     * 특정 항목의 파일 조회
+     */
+    public function documentsForItem(string $subItemId)
+    {
+        return $this->documents()->where('field_key', $subItemId);
+    }
+
+    /**
+     * categories JSON에서 모든 sub_item_id 추출
+     */
+    public function getAllSubItemIds(): array
+    {
+        $ids = [];
+        foreach ($this->categories ?? [] as $category) {
+            foreach ($category['subItems'] ?? [] as $subItem) {
+                $ids[] = $subItem['id'];
+            }
+        }
+
+        return $ids;
+    }
+}
diff --git a/app/Services/ChecklistTemplateService.php b/app/Services/ChecklistTemplateService.php
new file mode 100644
index 0000000..a0ca96e
--- /dev/null
+++ b/app/Services/ChecklistTemplateService.php
@@ -0,0 +1,214 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Commons\File;
+use App\Models\Qualitys\ChecklistTemplate;
+use App\Services\Audit\AuditLogger;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class ChecklistTemplateService extends Service
+{
+    private const AUDIT_TARGET = 'checklist_template';
+
+    private const DOCUMENT_TYPE = 'checklist_template';
+
+    public function __construct(
+        private readonly AuditLogger $auditLogger
+    ) {}
+
+    /**
+     * 템플릿 조회 (type별)
+     */
+    public function getByType(string $type): array
+    {
+        $template = ChecklistTemplate::query()
+            ->where('type', $type)
+            ->first();
+
+        if (! $template) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        // 각 항목별 파일 수 포함
+        $fileCounts = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->where('document_id', $template->id)
+            ->whereNull('deleted_at')
+            ->selectRaw('field_key, COUNT(*) as count')
+            ->groupBy('field_key')
+            ->pluck('count', 'field_key')
+            ->toArray();
+
+        return [
+            'id' => $template->id,
+            'name' => $template->name,
+            'type' => $template->type,
+            'categories' => $template->categories,
+            'options' => $template->options,
+            'file_counts' => $fileCounts,
+            'updated_at' => $template->updated_at?->toIso8601String(),
+            'updated_by' => $template->updater?->name,
+        ];
+    }
+
+    /**
+     * 템플릿 저장 (전체 덮어쓰기)
+     */
+    public function save(int $id, array $data): array
+    {
+        $template = ChecklistTemplate::findOrFail($id);
+        $before = $template->toArray();
+
+        // 삭제된 항목의 파일 처리
+        $oldSubItemIds = $template->getAllSubItemIds();
+        $newSubItemIds = $this->extractSubItemIds($data['categories']);
+        $removedIds = array_diff($oldSubItemIds, $newSubItemIds);
+
+        DB::transaction(function () use ($template, $data, $removedIds) {
+            // 템플릿 업데이트
+            $template->update([
+                'name' => $data['name'] ?? $template->name,
+                'categories' => $data['categories'],
+                'options' => $data['options'] ?? $template->options,
+                'updated_by' => $this->apiUserId(),
+            ]);
+
+            // 삭제된 항목의 파일 → soft delete
+            if (! empty($removedIds)) {
+                $orphanFiles = File::query()
+                    ->where('document_type', self::DOCUMENT_TYPE)
+                    ->where('document_id', $template->id)
+                    ->whereIn('field_key', $removedIds)
+                    ->get();
+
+                foreach ($orphanFiles as $file) {
+                    $file->softDeleteFile($this->apiUserId());
+                }
+            }
+        });
+
+        $template->refresh();
+
+        $this->auditLogger->log(
+            self::AUDIT_TARGET,
+            $template->id,
+            'updated',
+            $before,
+            $template->toArray(),
+            $this->apiUserId()
+        );
+
+        return $this->getByType($template->type);
+    }
+
+    /**
+     * 항목별 파일 목록 조회
+     */
+    public function getDocuments(int $templateId, ?string $subItemId = null): array
+    {
+        $query = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->where('document_id', $templateId)
+            ->with('uploader:id,name');
+
+        if ($subItemId) {
+            $query->where('field_key', $subItemId);
+        }
+
+        $files = $query->orderBy('field_key')->orderByDesc('id')->get();
+
+        return $files->map(fn (File $file) => [
+            'id' => $file->id,
+            'field_key' => $file->field_key,
+            'display_name' => $file->display_name ?? $file->original_name,
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'uploaded_by' => $file->uploader?->name,
+            'created_at' => $file->created_at?->toIso8601String(),
+        ])->toArray();
+    }
+
+    /**
+     * 파일 업로드 (polymorphic)
+     */
+    public function uploadDocument(int $templateId, string $subItemId, $uploadedFile): array
+    {
+        $template = ChecklistTemplate::findOrFail($templateId);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 저장 경로: {tenant_id}/checklist-templates/{year}/{month}/{stored_name}
+        $date = now();
+        $storedName = bin2hex(random_bytes(16)).'.'.$uploadedFile->getClientOriginalExtension();
+        $filePath = sprintf(
+            '%d/checklist-templates/%s/%s/%s',
+            $tenantId,
+            $date->format('Y'),
+            $date->format('m'),
+            $storedName
+        );
+
+        // 파일 저장
+        Storage::disk('tenant')->put($filePath, file_get_contents($uploadedFile->getPathname()));
+
+        // DB 레코드 생성
+        $file = File::create([
+            'tenant_id' => $tenantId,
+            'document_type' => self::DOCUMENT_TYPE,
+            'document_id' => $template->id,
+            'field_key' => $subItemId,
+            'display_name' => $uploadedFile->getClientOriginalName(),
+            'stored_name' => $storedName,
+            'file_path' => $filePath,
+            'file_size' => $uploadedFile->getSize(),
+            'mime_type' => $uploadedFile->getClientMimeType(),
+            'uploaded_by' => $userId,
+            'created_by' => $userId,
+        ]);
+
+        return [
+            'id' => $file->id,
+            'field_key' => $file->field_key,
+            'display_name' => $file->display_name,
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 파일 삭제
+     * - 교체(replace=true): hard delete (물리 파일 + DB)
+     * - 일반 삭제: soft delete (휴지통)
+     */
+    public function deleteDocument(int $fileId, bool $replace = false): void
+    {
+        $file = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->findOrFail($fileId);
+
+        if ($replace) {
+            $file->permanentDelete();
+        } else {
+            $file->softDeleteFile($this->apiUserId());
+        }
+    }
+
+    /**
+     * categories JSON에서 sub_item_id 목록 추출
+     */
+    private function extractSubItemIds(array $categories): array
+    {
+        $ids = [];
+        foreach ($categories as $category) {
+            foreach ($category['subItems'] ?? [] as $subItem) {
+                $ids[] = $subItem['id'];
+            }
+        }
+
+        return $ids;
+    }
+}
diff --git a/database/migrations/2026_03_11_174640_create_checklist_templates_table.php b/database/migrations/2026_03_11_174640_create_checklist_templates_table.php
new file mode 100644
index 0000000..881f58d
--- /dev/null
+++ b/database/migrations/2026_03_11_174640_create_checklist_templates_table.php
@@ -0,0 +1,110 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('checklist_templates', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->string('name', 255)->default('품질인정심사 점검표')->comment('템플릿명');
+            $table->string('type', 50)->default('day1_audit')->comment('심사유형: day1_audit, day2_lot 등');
+            $table->json('categories')->comment('카테고리/항목 JSON');
+            $table->json('options')->nullable()->comment('확장 속성');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'type'], 'uq_checklist_templates_tenant_type');
+            $table->index(['tenant_id', 'type'], 'idx_checklist_templates_tenant_type');
+            $table->foreign('tenant_id')->references('id')->on('tenants');
+            $table->foreign('created_by')->references('id')->on('users')->onDelete('set null');
+            $table->foreign('updated_by')->references('id')->on('users')->onDelete('set null');
+        });
+
+        // 기존 테넌트에 기본 템플릿 시딩
+        $this->seedDefaultTemplates();
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('checklist_templates');
+    }
+
+    private function seedDefaultTemplates(): void
+    {
+        $defaultCategories = json_encode([
+            [
+                'id' => 'cat-1',
+                'title' => '원재료 품질관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-1-1', 'name' => '수입검사 기준 확인'],
+                    ['id' => 'cat-1-2', 'name' => '불합격품 처리 기준 확인'],
+                    ['id' => 'cat-1-3', 'name' => '자재 보관 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-2',
+                'title' => '제조공정 관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-2-1', 'name' => '작업표준서 확인'],
+                    ['id' => 'cat-2-2', 'name' => '공정검사 기준 확인'],
+                    ['id' => 'cat-2-3', 'name' => '부적합품 처리 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-3',
+                'title' => '제품 품질관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-3-1', 'name' => '제품검사 기준 확인'],
+                    ['id' => 'cat-3-2', 'name' => '출하검사 기준 확인'],
+                    ['id' => 'cat-3-3', 'name' => '클레임 처리 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-4',
+                'title' => '제조설비 관리',
+                'subItems' => [
+                    ['id' => 'cat-4-1', 'name' => '설비관리 기준 확인'],
+                    ['id' => 'cat-4-2', 'name' => '설비점검 이력 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-5',
+                'title' => '검사설비 관리',
+                'subItems' => [
+                    ['id' => 'cat-5-1', 'name' => '검사설비 관리 기준 확인'],
+                    ['id' => 'cat-5-2', 'name' => '교정 이력 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-6',
+                'title' => '문서 및 인증 관리',
+                'subItems' => [
+                    ['id' => 'cat-6-1', 'name' => '문서관리 기준 확인'],
+                    ['id' => 'cat-6-2', 'name' => 'KS/인증 관리 현황 확인'],
+                ],
+            ],
+        ], JSON_UNESCAPED_UNICODE);
+
+        $tenantIds = DB::table('tenants')->pluck('id');
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            DB::table('checklist_templates')->insert([
+                'tenant_id' => $tenantId,
+                'name' => '품질인정심사 점검표',
+                'type' => 'day1_audit',
+                'categories' => $defaultCategories,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+        }
+    }
+};
diff --git a/routes/api/v1/quality.php b/routes/api/v1/quality.php
index 5edb7ca..b266e15 100644
--- a/routes/api/v1/quality.php
+++ b/routes/api/v1/quality.php
@@ -8,6 +8,7 @@
  */
 
 use App\Http\Controllers\Api\V1\AuditChecklistController;
+use App\Http\Controllers\Api\V1\ChecklistTemplateController;
 use App\Http\Controllers\Api\V1\PerformanceReportController;
 use App\Http\Controllers\Api\V1\QmsLotAuditController;
 use App\Http\Controllers\Api\V1\QualityDocumentController;
@@ -50,6 +51,19 @@
     Route::patch('/units/{id}/confirm', [QmsLotAuditController::class, 'confirm'])->whereNumber('id')->name('v1.qms.lot-audit.units.confirm');
 });
 
+// QMS 점검표 템플릿 관리
+Route::prefix('quality/checklist-templates')->group(function () {
+    Route::get('', [ChecklistTemplateController::class, 'show'])->name('v1.quality.checklist-templates.show');
+    Route::put('/{id}', [ChecklistTemplateController::class, 'update'])->whereNumber('id')->name('v1.quality.checklist-templates.update');
+});
+
+// QMS 점검표 문서 (파일) 관리
+Route::prefix('quality/qms-documents')->group(function () {
+    Route::get('', [ChecklistTemplateController::class, 'documents'])->name('v1.quality.qms-documents.index');
+    Route::post('', [ChecklistTemplateController::class, 'uploadDocument'])->name('v1.quality.qms-documents.store');
+    Route::delete('/{id}', [ChecklistTemplateController::class, 'deleteDocument'])->whereNumber('id')->name('v1.quality.qms-documents.destroy');
+});
+
 // QMS 기준/매뉴얼 심사 (1일차)
 Route::prefix('qms')->group(function () {
     Route::get('/checklists', [AuditChecklistController::class, 'index'])->name('v1.qms.checklists.index');

From 479059747bd35ad3844074a0ec6e82d3b49a60f4 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 01:32:22 +0900
Subject: [PATCH 150/166] =?UTF-8?q?feat:=20[=EC=83=9D=EC=82=B0/=EC=B6=9C?=
 =?UTF-8?q?=ED=95=98]=20=EC=88=98=EC=A3=BC=20=EB=8B=A8=EC=9C=84=20?=
 =?UTF-8?q?=EC=B6=9C=ED=95=98=20=EC=9E=90=EB=8F=99=EC=83=9D=EC=84=B1=20+?=
 =?UTF-8?q?=20=EC=83=81=ED=83=9C=20=ED=9D=90=EB=A6=84=20=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 출하를 작업지시(WO) 단위 → 수주(Order) 단위로 변경
  - createShipmentFromOrder: 모든 메인 WO 품목을 통합하여 출하 1건 생성
  - 출하에 수주 정보 복사 안함 (order_info accessor로 조인 참조)
- syncOrderStatus에서 PRODUCED 전환 시 자동 출하 생성
  - ensureShipmentExists: 이미 PRODUCED인데 출하 없으면 재생성
- POST /shipments/from-order/{orderId} 수동 출하 생성 API 추가
  - createShipmentForOrder: 상태 검증 + 작업지시 조회 + 출하 생성
- Shipment order_info accessor 확장 (receiver, delivery_address_detail, delivery_method)
- ShipmentService index에 creator 관계 추가 (목록 작성자 표시)
- autoCompleteWorkOrderIfAllStepsDone: 전체 step 완료 시 WO 자동완료
- autoCompleteOrphanedSteps: 고아 step 자동보정
- syncOrderStatus: 공정 미지정 WO 바이패스
- ApiResponse::success 201 인자 오류 수정

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Controllers/Api/V1/ShipmentController.php |  22 +-
 app/Models/Tenants/Shipment.php               |  16 +-
 app/Services/ShipmentService.php              |   2 +-
 app/Services/WorkOrderService.php             | 275 +++++++++++++++++-
 lang/ko/error.php                             |   3 +
 routes/api/v1/inventory.php                   |   1 +
 6 files changed, 298 insertions(+), 21 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/ShipmentController.php b/app/Http/Controllers/Api/V1/ShipmentController.php
index 6262700..08f4b2b 100644
--- a/app/Http/Controllers/Api/V1/ShipmentController.php
+++ b/app/Http/Controllers/Api/V1/ShipmentController.php
@@ -8,13 +8,15 @@
 use App\Http\Requests\Shipment\ShipmentUpdateRequest;
 use App\Http\Requests\Shipment\ShipmentUpdateStatusRequest;
 use App\Services\ShipmentService;
+use App\Services\WorkOrderService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
 class ShipmentController extends Controller
 {
     public function __construct(
-        private readonly ShipmentService $service
+        private readonly ShipmentService $service,
+        private readonly WorkOrderService $workOrderService
     ) {}
 
     /**
@@ -83,7 +85,7 @@ public function store(ShipmentStoreRequest $request): JsonResponse
     {
         $shipment = $this->service->store($request->validated());
 
-        return ApiResponse::success($shipment, __('message.created'), 201);
+        return ApiResponse::success($shipment, __('message.created'), [], 201);
     }
 
     /**
@@ -132,6 +134,22 @@ public function destroy(int $id): JsonResponse
         }
     }
 
+    /**
+     * 수주 기반 출하 생성
+     */
+    public function createFromOrder(int $orderId): JsonResponse
+    {
+        try {
+            $shipment = $this->workOrderService->createShipmentForOrder($orderId);
+
+            return ApiResponse::success($shipment, __('message.created'), [], 201);
+        } catch (\Symfony\Component\HttpKernel\Exception\BadRequestHttpException $e) {
+            return ApiResponse::error($e->getMessage(), 400);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.order.not_found'), 404);
+        }
+    }
+
     /**
      * LOT 옵션 조회
      */
diff --git a/app/Models/Tenants/Shipment.php b/app/Models/Tenants/Shipment.php
index df96ff5..90e8f1a 100644
--- a/app/Models/Tenants/Shipment.php
+++ b/app/Models/Tenants/Shipment.php
@@ -283,6 +283,12 @@ public function getOrderContactAttribute(): ?string
      */
     public function getOrderInfoAttribute(): array
     {
+        $orderOptions = $this->order?->options;
+        if (is_string($orderOptions)) {
+            $orderOptions = json_decode($orderOptions, true) ?? [];
+        }
+        $orderOptions = $orderOptions ?? [];
+
         return [
             'order_id' => $this->order_id,
             'order_no' => $this->order?->order_no,
@@ -290,10 +296,16 @@ public function getOrderInfoAttribute(): array
             'client_id' => $this->order_client_id,
             'customer_name' => $this->order_customer_name,
             'site_name' => $this->order_site_name,
-            'delivery_address' => $this->order_delivery_address,
+            'delivery_address' => $orderOptions['shipping_address'] ?? $this->order_delivery_address,
+            'delivery_address_detail' => $orderOptions['shipping_address_detail'] ?? null,
             'contact' => $this->order_contact,
+            // 수신자 정보 (수주 options에서)
+            'receiver' => $orderOptions['receiver'] ?? null,
+            'receiver_contact' => $orderOptions['receiver_contact'] ?? $this->order_contact,
             // 추가 정보
-            'delivery_date' => $this->order?->delivery_date?->format('Y-m-d'), 'writer_id' => $this->order?->writer_id,
+            'delivery_date' => $this->order?->delivery_date?->format('Y-m-d'),
+            'delivery_method' => $this->order?->delivery_method_code,
+            'writer_id' => $this->order?->writer_id,
             'writer_name' => $this->order?->writer?->name,
         ];
     }
diff --git a/app/Services/ShipmentService.php b/app/Services/ShipmentService.php
index df8b35a..3db0bec 100644
--- a/app/Services/ShipmentService.php
+++ b/app/Services/ShipmentService.php
@@ -20,7 +20,7 @@ public function index(array $params): LengthAwarePaginator
 
         $query = Shipment::query()
             ->where('tenant_id', $tenantId)
-            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder']);
+            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder', 'creator']);
 
         // 검색어 필터
         if (! empty($params['search'])) {
diff --git a/app/Services/WorkOrderService.php b/app/Services/WorkOrderService.php
index bbb5ed0..3da8978 100644
--- a/app/Services/WorkOrderService.php
+++ b/app/Services/WorkOrderService.php
@@ -602,13 +602,9 @@ public function updateStatus(int $id, string $status, ?array $resultData = null)
             // 연결된 수주(Order) 상태 동기화
             $this->syncOrderStatus($workOrder, $tenantId);
 
-            // 작업완료 시: 수주 연동 → 출하 생성 / 선생산 → 재고 입고
-            if ($status === WorkOrder::STATUS_COMPLETED) {
-                if ($workOrder->sales_order_id) {
-                    $this->createShipmentFromWorkOrder($workOrder, $tenantId, $userId);
-                } else {
-                    $this->stockInFromProduction($workOrder);
-                }
+            // 작업완료 시: 선생산(수주 없음) → 재고 입고
+            if ($status === WorkOrder::STATUS_COMPLETED && ! $workOrder->sales_order_id) {
+                $this->stockInFromProduction($workOrder);
             }
 
             return $workOrder->load(['assignee:id,name', 'assignees.user:id,name', 'team:id,name', 'process:id,process_name,process_code']);
@@ -659,11 +655,167 @@ private function shouldStockIn(WorkOrderItem $woItem): bool
     }
 
     /**
-     * 작업지시 완료 시 자동 출하 생성
+     * PRODUCED 수주에 출하가 없으면 재생성
      *
-     * 작업지시가 완료(completed) 상태가 되면 출하(Shipment)를 자동 생성하여 출하관리로 넘깁니다.
-     * 발주처/배송 정보는 출하에 복사하지 않고, 수주(Order)를 참조합니다.
-     * (Shipment 모델의 accessor 메서드로 수주 정보 참조)
+     * syncOrderStatus에서 이미 PRODUCED인데 출하가 삭제된 경우 호출됩니다.
+     */
+    private function ensureShipmentExists(Order $order, $mainWorkOrders, int $tenantId): void
+    {
+        $hasShipment = Shipment::where('tenant_id', $tenantId)
+            ->where('order_id', $order->id)
+            ->exists();
+
+        if (! $hasShipment) {
+            $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $this->apiUserId());
+        }
+    }
+
+    /**
+     * 수주 기반 출하 수동 생성 (API 엔드포인트용)
+     *
+     * 출하관리 UI에서 수주를 선택하여 출하를 수동 생성할 때 사용합니다.
+     * PRODUCED 이상 상태의 수주만 가능합니다.
+     */
+    public function createShipmentForOrder(int $orderId): Shipment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $order = Order::where('tenant_id', $tenantId)->findOrFail($orderId);
+
+        // PRODUCED 또는 SHIPPED 상태만 출하 생성 가능
+        $allowedStatuses = [Order::STATUS_PRODUCED, Order::STATUS_SHIPPED];
+        if (! in_array($order->status_code, $allowedStatuses)) {
+            throw new BadRequestHttpException(__('error.shipment.order_not_produced'));
+        }
+
+        // 메인 작업지시 조회
+        $allWorkOrders = WorkOrder::where('tenant_id', $tenantId)
+            ->where('sales_order_id', $orderId)
+            ->where('status', '!=', WorkOrder::STATUS_CANCELLED)
+            ->get();
+
+        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo) && $wo->process_id !== null);
+
+        if ($mainWorkOrders->isEmpty()) {
+            throw new BadRequestHttpException(__('error.shipment.no_work_orders'));
+        }
+
+        $shipment = $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $userId);
+
+        if (! $shipment) {
+            throw new BadRequestHttpException(__('error.shipment.already_exists'));
+        }
+
+        return $shipment->load('items');
+    }
+
+    /**
+     * 수주 단위 자동 출하 생성 (생산완료 시)
+     *
+     * 수주의 모든 메인 작업지시가 완료되면, 전체 WO 품목을 합쳐서 출하 1건을 생성합니다.
+     * - 이미 수주에 연결된 출하가 있으면 스킵 (중복 방지)
+     * - 부분 출고는 출하관리 UI에서 수동 생성
+     *
+     * @param  \Illuminate\Support\Collection  $mainWorkOrders  메인 작업지시 컬렉션
+     */
+    private function createShipmentFromOrder(Order $order, $mainWorkOrders, int $tenantId, int $userId): ?Shipment
+    {
+        // 이미 이 수주에 연결된 출하가 있으면 스킵
+        $existingShipment = Shipment::where('tenant_id', $tenantId)
+            ->where('order_id', $order->id)
+            ->first();
+
+        if ($existingShipment) {
+            return $existingShipment;
+        }
+
+        $shipmentNo = Shipment::generateShipmentNo($tenantId);
+
+        $shipment = Shipment::create([
+            'tenant_id' => $tenantId,
+            'shipment_no' => $shipmentNo,
+            'work_order_id' => null, // 수주 단위이므로 개별 WO 연결 안함
+            'order_id' => $order->id,
+            'scheduled_date' => $order->delivery_date ?? now()->toDateString(),
+            'status' => 'scheduled',
+            'priority' => 'normal',
+            'delivery_method' => $order->delivery_method_code ?? 'pickup',
+            'can_ship' => true,
+            'created_by' => $userId,
+            'updated_by' => $userId,
+        ]);
+
+        // 모든 메인 작업지시의 품목을 출하 품목으로 복사
+        $seq = 0;
+        foreach ($mainWorkOrders as $wo) {
+            $workOrderItems = $wo->items()->get();
+
+            foreach ($workOrderItems as $woItem) {
+                $result = $woItem->options['result'] ?? [];
+                $lotNo = $result['lot_no'] ?? null;
+                $floorUnit = $this->getFloorUnitFromOrderItem($woItem->source_order_item_id, $tenantId);
+
+                ShipmentItem::create([
+                    'tenant_id' => $tenantId,
+                    'shipment_id' => $shipment->id,
+                    'seq' => ++$seq,
+                    'item_code' => $woItem->item_id ? "ITEM-{$woItem->item_id}" : null,
+                    'item_name' => $woItem->item_name,
+                    'floor_unit' => $floorUnit,
+                    'specification' => $woItem->specification,
+                    'quantity' => $result['good_qty'] ?? $woItem->quantity,
+                    'unit' => $woItem->unit,
+                    'lot_no' => $lotNo,
+                    'remarks' => null,
+                ]);
+            }
+
+            // WO에 품목이 없으면 수주 품목에서 fallback (해당 WO의 공정에 매칭되는 품목)
+            if ($workOrderItems->isEmpty() && $wo->salesOrder) {
+                $orderItems = $wo->salesOrder->items()->get();
+                foreach ($orderItems as $orderItem) {
+                    $floorUnit = $this->getFloorUnitFromOrderItem($orderItem->id, $tenantId);
+                    ShipmentItem::create([
+                        'tenant_id' => $tenantId,
+                        'shipment_id' => $shipment->id,
+                        'seq' => ++$seq,
+                        'item_code' => $orderItem->item_id ? "ITEM-{$orderItem->item_id}" : null,
+                        'item_name' => $orderItem->item_name,
+                        'floor_unit' => $floorUnit,
+                        'specification' => $orderItem->specification,
+                        'quantity' => $orderItem->quantity,
+                        'unit' => $orderItem->unit,
+                        'lot_no' => null,
+                        'remarks' => null,
+                    ]);
+                }
+            }
+        }
+
+        $this->auditLogger->log(
+            $tenantId,
+            'shipment',
+            $shipment->id,
+            'auto_created_from_order',
+            null,
+            [
+                'order_id' => $order->id,
+                'order_no' => $order->order_no,
+                'shipment_no' => $shipmentNo,
+                'work_order_count' => $mainWorkOrders->count(),
+                'items_count' => $shipment->items()->count(),
+            ]
+        );
+
+        return $shipment;
+    }
+
+    /**
+     * [DEPRECATED] 작업지시 단위 자동 출하 생성
+     *
+     * 수주 단위 출하(createShipmentFromOrder)로 대체됨.
+     * 부분 출고 등 특수 케이스에서 개별 WO 기반 출하가 필요할 경우를 위해 유지.
      */
     private function createShipmentFromWorkOrder(WorkOrder $workOrder, int $tenantId, int $userId): ?Shipment
     {
@@ -842,8 +994,8 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             ->where('status', '!=', WorkOrder::STATUS_CANCELLED)
             ->get();
 
-        // 보조 공정 제외
-        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo));
+        // 보조 공정 및 공정 미지정 작업지시 제외
+        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo) && $wo->process_id !== null);
 
         if ($mainWorkOrders->isEmpty()) {
             return;
@@ -869,8 +1021,17 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             $newOrderStatus = Order::STATUS_IN_PRODUCTION;
         }
 
-        // 매핑되는 상태가 없거나 이미 동일한 상태면 스킵
-        if (! $newOrderStatus || $order->status_code === $newOrderStatus) {
+        // 매핑되는 상태가 없으면 스킵
+        if (! $newOrderStatus) {
+            return;
+        }
+
+        // 이미 동일한 상태면 상태 변경은 스킵하되, PRODUCED인데 출하 없으면 재생성
+        if ($order->status_code === $newOrderStatus) {
+            if ($newOrderStatus === Order::STATUS_PRODUCED) {
+                $this->ensureShipmentExists($order, $mainWorkOrders, $tenantId);
+            }
+
             return;
         }
 
@@ -893,6 +1054,11 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
                 'in_progress' => $inProgressCount,
             ]]
         );
+
+        // 생산완료(PRODUCED) 전환 시 → 수주 단위 출하 자동 생성
+        if ($newOrderStatus === Order::STATUS_PRODUCED) {
+            $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $this->apiUserId());
+        }
     }
 
     /**
@@ -981,7 +1147,7 @@ private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $
      */
     private function isAuxiliaryWorkOrder(WorkOrder $workOrder): bool
     {
-        $options = is_array($workOrder->options) ? $workOrder->options : (json_decode($workOrder->options, true) ?? []);
+        $options = is_array($workOrder->options) ? $workOrder->options : (json_decode($workOrder->options ?? '{}', true) ?? []);
 
         return ! empty($options['is_auxiliary']);
     }
@@ -1875,15 +2041,92 @@ public function toggleStepProgress(int $workOrderId, int $progressId): array
             $after
         );
 
+        // 모든 공정 단계 완료 시 → 작업지시 자동 완료
+        $workOrderStatusChanged = false;
+        if ($progress->isCompleted()) {
+            $workOrderStatusChanged = $this->autoCompleteWorkOrderIfAllStepsDone($workOrder, $tenantId, $userId);
+        }
+
         return [
             'id' => $progress->id,
             'status' => $progress->status,
             'is_completed' => $progress->isCompleted(),
             'completed_at' => $progress->completed_at?->toDateTimeString(),
             'completed_by' => $progress->completed_by,
+            'work_order_status_changed' => $workOrderStatusChanged,
         ];
     }
 
+    /**
+     * 모든 공정 단계 완료 시 작업지시를 자동으로 완료 처리
+     *
+     * 트리거: 마지막 공정 단계(포장 등) 완료 체크 시
+     * 흐름: 전 단계 완료 → 작업지시 completed → 수주 상태 동기화 → 출하 자동 생성
+     */
+    private function autoCompleteWorkOrderIfAllStepsDone(WorkOrder $workOrder, int $tenantId, int $userId): bool
+    {
+        // 이미 완료/출하 상태면 스킵
+        if (in_array($workOrder->status, [WorkOrder::STATUS_COMPLETED, WorkOrder::STATUS_SHIPPED])) {
+            return false;
+        }
+
+        // 해당 작업지시의 모든 공정 단계 조회
+        $allSteps = WorkOrderStepProgress::where('work_order_id', $workOrder->id)->get();
+
+        if ($allSteps->isEmpty()) {
+            return false;
+        }
+
+        // 미완료 step 자동 보정: 같은 개소(work_order_item)의 다른 step이 모두 완료된 경우
+        // 자재투입 등 모달 방식 step이 DB에 waiting으로 남아있을 수 있음
+        $incompleteSteps = $allSteps->where('status', '!=', WorkOrderStepProgress::STATUS_COMPLETED);
+        if ($incompleteSteps->isNotEmpty()) {
+            $this->autoCompleteOrphanedSteps($allSteps, $incompleteSteps, $userId);
+
+            // 보정 후 다시 확인
+            $allSteps = WorkOrderStepProgress::where('work_order_id', $workOrder->id)->get();
+            $allCompleted = $allSteps->every(fn ($step) => $step->status === WorkOrderStepProgress::STATUS_COMPLETED);
+
+            if (! $allCompleted) {
+                return false;
+            }
+        }
+
+        // 작업지시 완료 처리 (updateStatus 재사용으로 출하 생성/수주 동기화 모두 트리거)
+        $this->updateStatus($workOrder->id, WorkOrder::STATUS_COMPLETED);
+
+        return true;
+    }
+
+    /**
+     * 같은 개소(work_order_item)의 나머지 step이 모두 완료되었으면
+     * 남은 미완료 step(자재투입 등)도 자동 완료 처리
+     */
+    private function autoCompleteOrphanedSteps($allSteps, $incompleteSteps, int $userId): void
+    {
+        // 개소(item)별로 그룹핑
+        $stepsByItem = $allSteps->groupBy('work_order_item_id');
+
+        foreach ($incompleteSteps as $incomplete) {
+            $itemSteps = $stepsByItem->get($incomplete->work_order_item_id);
+            if (! $itemSteps) {
+                continue;
+            }
+
+            // 이 개소에서 이 step만 미완료인지 확인
+            $otherIncomplete = $itemSteps->where('id', '!=', $incomplete->id)
+                ->where('status', '!=', WorkOrderStepProgress::STATUS_COMPLETED);
+
+            if ($otherIncomplete->isEmpty()) {
+                // 이 step만 남았으면 자동 완료
+                $incomplete->status = WorkOrderStepProgress::STATUS_COMPLETED;
+                $incomplete->completed_at = now();
+                $incomplete->completed_by = $userId;
+                $incomplete->save();
+            }
+        }
+    }
+
     /**
      * 자재 투입 이력 조회
      */
diff --git a/lang/ko/error.php b/lang/ko/error.php
index bc537ea..0b824c8 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -99,6 +99,9 @@
         'cannot_delete' => '현재 상태에서는 삭제할 수 없습니다.',
         'invalid_status' => '유효하지 않은 상태입니다.',
         'cannot_ship' => '출하 가능 상태가 아닙니다.',
+        'order_not_produced' => '생산완료 상태의 수주만 출하를 생성할 수 있습니다.',
+        'no_work_orders' => '해당 수주에 유효한 작업지시가 없습니다.',
+        'already_exists' => '이미 해당 수주에 출하가 존재합니다.',
     ],
 
     // 파일 관리 관련
diff --git a/routes/api/v1/inventory.php b/routes/api/v1/inventory.php
index 73b66fd..f148d75 100644
--- a/routes/api/v1/inventory.php
+++ b/routes/api/v1/inventory.php
@@ -119,6 +119,7 @@
     Route::get('/options/logistics', [ShipmentController::class, 'logisticsOptions'])->name('v1.shipments.options.logistics');
     Route::get('/options/vehicle-tonnage', [ShipmentController::class, 'vehicleTonnageOptions'])->name('v1.shipments.options.vehicle-tonnage');
     Route::post('', [ShipmentController::class, 'store'])->name('v1.shipments.store');
+    Route::post('/from-order/{orderId}', [ShipmentController::class, 'createFromOrder'])->whereNumber('orderId')->name('v1.shipments.from-order');
     Route::get('/{id}', [ShipmentController::class, 'show'])->whereNumber('id')->name('v1.shipments.show');
     Route::put('/{id}', [ShipmentController::class, 'update'])->whereNumber('id')->name('v1.shipments.update');
     Route::patch('/{id}/status', [ShipmentController::class, 'updateStatus'])->whereNumber('id')->name('v1.shipments.status');

From 073ad11ecdc6df97d72dc38fbd6b825d483f1e28 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 01:45:53 +0900
Subject: [PATCH 151/166] =?UTF-8?q?fix:=20[QMS]=20=EC=A0=90=EA=B2=80?=
 =?UTF-8?q?=ED=91=9C=20=ED=86=A0=EA=B8=80=20=ED=95=B4=EC=A0=9C=20=EC=95=88?=
 =?UTF-8?q?=EB=90=98=EB=8A=94=20=EB=B2=84=EA=B7=B8=20=EC=88=98=EC=A0=95?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- PHP foreach 참조(&)와 ?? 연산자 조합 시 임시 복사본이 생성되어 원본 배열 수정 불가
- `$category['subItems'] ?? []` → `empty() + continue` + `$category['subItems']` 로 변경
- 토글 API가 항상 is_completed: true 반환하던 문제 해결

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/ChecklistTemplateService.php | 48 +++++++++++++++++++++--
 1 file changed, 45 insertions(+), 3 deletions(-)

diff --git a/app/Services/ChecklistTemplateService.php b/app/Services/ChecklistTemplateService.php
index a0ca96e..018928f 100644
--- a/app/Services/ChecklistTemplateService.php
+++ b/app/Services/ChecklistTemplateService.php
@@ -93,17 +93,59 @@ public function save(int $id, array $data): array
         $template->refresh();
 
         $this->auditLogger->log(
+            $this->tenantId(),
             self::AUDIT_TARGET,
             $template->id,
             'updated',
             $before,
-            $template->toArray(),
-            $this->apiUserId()
+            $template->toArray()
         );
 
         return $this->getByType($template->type);
     }
 
+    /**
+     * 항목 완료 토글
+     */
+    public function toggleItem(int $id, string $subItemId): array
+    {
+        $template = ChecklistTemplate::findOrFail($id);
+        $categories = $template->categories;
+        $toggled = null;
+
+        foreach ($categories as &$category) {
+            if (empty($category['subItems'])) {
+                continue;
+            }
+            foreach ($category['subItems'] as &$subItem) {
+                if ($subItem['id'] === $subItemId) {
+                    $subItem['is_completed'] = ! ($subItem['is_completed'] ?? false);
+                    $subItem['completed_at'] = $subItem['is_completed'] ? now()->toIso8601String() : null;
+                    $toggled = $subItem;
+                    break 2;
+                }
+            }
+            unset($subItem);
+        }
+        unset($category);
+
+        if (! $toggled) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $template->update([
+            'categories' => $categories,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $toggled['id'],
+            'name' => $toggled['name'],
+            'is_completed' => $toggled['is_completed'],
+            'completed_at' => $toggled['completed_at'],
+        ];
+    }
+
     /**
      * 항목별 파일 목록 조회
      */
@@ -152,7 +194,7 @@ public function uploadDocument(int $templateId, string $subItemId, $uploadedFile
         );
 
         // 파일 저장
-        Storage::disk('tenant')->put($filePath, file_get_contents($uploadedFile->getPathname()));
+        Storage::disk('r2')->put($filePath, file_get_contents($uploadedFile->getPathname()));
 
         // DB 레코드 생성
         $file = File::create([

From 3a889b33ef9fef50515d58ac21b4210ab44d8b03 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 09:48:22 +0900
Subject: [PATCH 152/166] =?UTF-8?q?fix:=20[QMS]=20=EC=9D=B8=EC=A0=95?=
 =?UTF-8?q?=ED=92=88=EB=AA=A9=20=ED=91=9C=EC=8B=9C=20=EC=88=98=EC=A0=95=20?=
 =?UTF-8?q?+=20=EC=A0=9C=ED=92=88=EA=B2=80=EC=82=AC=20=EC=84=B1=EC=A0=81?=
 =?UTF-8?q?=EC=84=9C=20=ED=95=84=ED=84=B0=20=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- getFgProductName(): BOM 순회 대신 Order.item_id 직접 참조로 변경
- 제품검사 성적서 필터: document_id만 → document_id || inspection_status=completed
- getLocationDetail(): FQC 문서 데이터 포함 (template + data)
- formatFqcTemplate(): DB item → item_name 매핑 추가
- formatDocumentItem('product'): 개소별 층/기호 코드 표시

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/QmsLotAuditService.php | 146 +++++++++++++++++++++-------
 1 file changed, 111 insertions(+), 35 deletions(-)

diff --git a/app/Services/QmsLotAuditService.php b/app/Services/QmsLotAuditService.php
index dbd367c..951be48 100644
--- a/app/Services/QmsLotAuditService.php
+++ b/app/Services/QmsLotAuditService.php
@@ -23,8 +23,7 @@ class QmsLotAuditService extends Service
     public function index(array $params): array
     {
         $query = QualityDocument::with([
-            'documentOrders.order.nodes' => fn ($q) => $q->whereNull('parent_id'),
-            'documentOrders.order.nodes.items.item',
+            'documentOrders.order.item',
             'locations',
             'performanceReport',
         ])
@@ -89,7 +88,7 @@ public function routeDocuments(int $qualityDocumentOrderId): array
     {
         $docOrder = QualityDocumentOrder::with([
             'order.workOrders.process',
-            'locations',
+            'locations.orderItem',
             'qualityDocument',
         ])->findOrFail($qualityDocumentOrderId);
 
@@ -119,17 +118,20 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         // 2. 수주서
         $documents[] = $this->formatDocument('order', '수주서', collect([$order]));
 
-        // 3. 작업일지 (subType: process.process_name 기반)
-        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $workOrders);
+        // 3. 작업일지 (공정별 1개씩 — 같은 공정의 WO는 그룹핑)
+        $workOrdersByProcess = $workOrders->groupBy('process_id')->map(fn ($group) => $group->first());
+        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $workOrdersByProcess);
 
-        // 4. 중간검사 성적서 (PQC)
+        // 4. 중간검사 성적서 (PQC — 공정별 1개씩)
         $pqcInspections = Inspection::where('inspection_type', 'PQC')
             ->whereIn('work_order_id', $workOrders->pluck('id'))
-            ->where('status', 'completed')
             ->with('workOrder.process')
             ->get();
 
-        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $pqcInspections, 'workOrder');
+        // 공정별 그룹핑 (같은 공정의 PQC는 최신 1개만)
+        $pqcByProcess = $pqcInspections->groupBy(fn ($insp) => $insp->workOrder?->process_id)
+            ->map(fn ($group) => $group->sortByDesc('inspection_date')->first());
+        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $pqcByProcess, 'workOrder');
 
         // 5. 납품확인서
         $shipments = $order->shipments()->get();
@@ -138,9 +140,11 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         // 6. 출고증
         $documents[] = $this->formatDocument('shipping', '출고증', $shipments);
 
-        // 7. 제품검사 성적서
-        $locationsWithDoc = $docOrder->locations->filter(fn ($loc) => $loc->document_id);
-        $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithDoc);
+        // 7. 제품검사 성적서 (FQC 문서 또는 inspection_data 완료건)
+        $locationsWithInspection = $docOrder->locations->filter(
+            fn ($loc) => $loc->document_id || $loc->inspection_status === 'completed'
+        );
+        $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithInspection);
 
         // 8. 품질관리서
         $documents[] = $this->formatDocument('quality', '품질관리서', collect([$qualityDoc]));
@@ -220,30 +224,14 @@ private function transformReportToFrontend(QualityDocument $doc): array
     }
 
     /**
-     * BOM 최상위(FG) 제품명 추출
-     * Order → root OrderNode(parent_id=null) → 대표 OrderItem → Item(FG).name
+     * 수주 대표 제품명 추출
+     * Order.item_id → Item.name
      */
     private function getFgProductName(QualityDocument $doc): string
     {
-        $firstDocOrder = $doc->documentOrders->first();
-        if (! $firstDocOrder) {
-            return '';
-        }
+        $order = $doc->documentOrders->first()?->order;
 
-        $order = $firstDocOrder->order;
-        if (! $order) {
-            return '';
-        }
-
-        // eager loaded with whereNull('parent_id') filter
-        $rootNode = $order->nodes->first();
-        if (! $rootNode) {
-            return '';
-        }
-
-        $representativeItem = $rootNode->items->first();
-
-        return $representativeItem?->item?->name ?? '';
+        return $order?->item?->name ?? '';
     }
 
     private function transformRouteToFrontend(QualityDocumentOrder $docOrder, QualityDocument $qualityDoc): array
@@ -313,11 +301,12 @@ private function formatDocumentWithSubType(string $type, string $title, $collect
             'items' => $collection->values()->map(function ($item) use ($type, $workOrderRelation) {
                 $formatted = $this->formatDocumentItem($type, $item);
 
-                // subType: process.process_name 기반
+                // subType: process.process_name 기반 + work_order_id 전달
                 $workOrder = $workOrderRelation ? $item->{$workOrderRelation} : $item;
                 if ($workOrder instanceof WorkOrder) {
                     $processName = $workOrder->process?->process_name;
                     $formatted['sub_type'] = $this->mapProcessToSubType($processName);
+                    $formatted['work_order_id'] = $workOrder->id;
                 }
 
                 return $formatted;
@@ -354,7 +343,7 @@ private function formatDocumentItem(string $type, $item): array
             ],
             'product' => [
                 'id' => (string) $item->id,
-                'title' => '제품검사 성적서',
+                'title' => trim(($item->orderItem?->floor_code ?? '').' '.($item->orderItem?->symbol_code ?? '')) ?: '제품검사 성적서',
                 'date' => $item->updated_at?->toDateString() ?? '',
                 'code' => '',
             ],
@@ -479,9 +468,16 @@ private function getShipmentDetail(int $id): array
 
     private function getLocationDetail(int $id): array
     {
-        $location = QualityDocumentLocation::with(['orderItem', 'document'])->findOrFail($id);
+        $location = QualityDocumentLocation::with([
+            'orderItem',
+            'document.template.sections.items',
+            'document.template.columns',
+            'document.template.approvalLines',
+            'document.template.basicFields',
+            'document.data',
+        ])->findOrFail($id);
 
-        return [
+        $result = [
             'type' => 'product',
             'data' => [
                 'id' => $location->id,
@@ -494,6 +490,86 @@ private function getLocationDetail(int $id): array
                 'document_id' => $location->document_id,
             ],
         ];
+
+        // FQC 문서가 있으면 template + data 포함
+        if ($location->document) {
+            $doc = $location->document;
+            $result['data']['fqc_document'] = [
+                'id' => $doc->id,
+                'template_id' => $doc->template_id,
+                'document_no' => $doc->document_no,
+                'title' => $doc->title,
+                'status' => $doc->status,
+                'created_at' => $doc->created_at?->toIso8601String(),
+                'template' => $this->formatFqcTemplate($doc->template),
+                'data' => $doc->data->map(fn ($d) => [
+                    'section_id' => $d->section_id,
+                    'column_id' => $d->column_id,
+                    'row_index' => $d->row_index,
+                    'field_key' => $d->field_key,
+                    'field_value' => $d->field_value,
+                ])->all(),
+            ];
+        }
+
+        return $result;
+    }
+
+    private function formatFqcTemplate($template): ?array
+    {
+        if (! $template) {
+            return null;
+        }
+
+        return [
+            'id' => $template->id,
+            'name' => $template->name,
+            'category' => $template->category,
+            'title' => $template->title,
+            'approval_lines' => $template->approvalLines->map(fn ($a) => [
+                'id' => $a->id,
+                'name' => $a->name,
+                'department' => $a->department,
+                'sort_order' => $a->sort_order,
+            ])->all(),
+            'basic_fields' => $template->basicFields->map(fn ($f) => [
+                'id' => $f->id,
+                'label' => $f->label,
+                'field_key' => $f->field_key,
+                'field_type' => $f->field_type,
+                'default_value' => $f->default_value,
+                'is_required' => $f->is_required,
+                'sort_order' => $f->sort_order,
+            ])->all(),
+            'sections' => $template->sections->map(fn ($s) => [
+                'id' => $s->id,
+                'name' => $s->name,
+                'title' => $s->title,
+                'description' => $s->description,
+                'image_path' => $s->image_path,
+                'sort_order' => $s->sort_order,
+                'items' => $s->items->map(fn ($i) => [
+                    'id' => $i->id,
+                    'section_id' => $i->section_id,
+                    'item_name' => $i->item ?? '',
+                    'standard' => $i->standard,
+                    'tolerance' => $i->tolerance,
+                    'measurement_type' => $i->measurement_type,
+                    'frequency' => $i->frequency,
+                    'sort_order' => $i->sort_order,
+                    'category' => $i->category,
+                    'method' => $i->method,
+                ])->all(),
+            ])->all(),
+            'columns' => $template->columns->map(fn ($c) => [
+                'id' => $c->id,
+                'label' => $c->label,
+                'column_type' => $c->column_type,
+                'width' => $c->width,
+                'group_name' => $c->group_name,
+                'sort_order' => $c->sort_order,
+            ])->all(),
+        ];
     }
 
     private function getQualityDocDetail(int $id): array

From 8c16993746e79d202671f464162aba15dee94a78 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 10:18:58 +0900
Subject: [PATCH 153/166] =?UTF-8?q?fix:=20token-login=20API=20KEY=20?=
 =?UTF-8?q?=EB=AF=B8=EB=93=A4=EC=9B=A8=EC=96=B4=20=ED=99=94=EC=9D=B4?=
 =?UTF-8?q?=ED=8A=B8=EB=A6=AC=EC=8A=A4=ED=8A=B8=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 app/Http/Middleware/ApiKeyMiddleware.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/app/Http/Middleware/ApiKeyMiddleware.php b/app/Http/Middleware/ApiKeyMiddleware.php
index 5a6d769..64717fd 100644
--- a/app/Http/Middleware/ApiKeyMiddleware.php
+++ b/app/Http/Middleware/ApiKeyMiddleware.php
@@ -117,6 +117,7 @@ public function handle(Request $request, Closure $next)
         // 화이트리스트(인증 예외 라우트) - Bearer 토큰 없이 접근 가능
         $allowWithoutAuth = [
             'api/v1/login',
+            'api/v1/token-login',             // MNG → SAM 자동 로그인 (API Key만 필요)
             'api/v1/signup',
             'api/v1/register',
             'api/v1/refresh',

From 069d0206a06ad134f897e9a70eed220646a63271 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 10:52:30 +0900
Subject: [PATCH 154/166] =?UTF-8?q?feat:=20[equipment]=20=EC=84=A4?=
 =?UTF-8?q?=EB=B9=84=EA=B4=80=EB=A6=AC=20API=20=EB=B0=B1=EC=97=94=EB=93=9C?=
 =?UTF-8?q?=20=EA=B5=AC=ED=98=84=20(Phase=201)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 모델 6개: Equipment, EquipmentInspection, EquipmentInspectionDetail, EquipmentInspectionTemplate, EquipmentRepair, EquipmentProcess
- InspectionCycle Enum: 6주기(일/주/월/격월/분기/반기) 날짜 해석
- 서비스 4개: EquipmentService, EquipmentInspectionService, EquipmentRepairService, EquipmentPhotoService
- 컨트롤러 4개: CRUD + 점검 토글/결과 설정/메모/초기화 + 템플릿 관리 + 수리이력 + 사진
- FormRequest 6개: 설비등록/수정, 수리이력, 점검템플릿, 토글, 메모
- 라우트 26개: equipment prefix 하위 RESTful 엔드포인트
- i18n 메시지: message.equipment.*, error.equipment.*
- 마이그레이션: equipments/equipment_repairs options JSON 컬럼 추가
---
 app/Enums/InspectionCycle.php                 | 232 +++++++++++
 .../V1/Equipment/EquipmentController.php      |  91 +++++
 .../EquipmentInspectionController.php         | 130 ++++++
 .../V1/Equipment/EquipmentPhotoController.php |  38 ++
 .../Equipment/EquipmentRepairController.php   |  49 +++
 .../Equipment/StoreEquipmentRepairRequest.php |  29 ++
 .../V1/Equipment/StoreEquipmentRequest.php    |  41 ++
 .../StoreInspectionTemplateRequest.php        |  28 ++
 .../ToggleInspectionDetailRequest.php         |  23 ++
 .../V1/Equipment/UpdateEquipmentRequest.php   |  41 ++
 .../UpdateInspectionNotesRequest.php          |  26 ++
 app/Models/Equipment/Equipment.php            | 154 +++++++
 app/Models/Equipment/EquipmentInspection.php  |  43 ++
 .../Equipment/EquipmentInspectionDetail.php   |  55 +++
 .../Equipment/EquipmentInspectionTemplate.php |  42 ++
 app/Models/Equipment/EquipmentProcess.php     |  31 ++
 app/Models/Equipment/EquipmentRepair.php      |  62 +++
 .../Equipment/EquipmentInspectionService.php  | 376 ++++++++++++++++++
 .../Equipment/EquipmentPhotoService.php       |  50 +++
 .../Equipment/EquipmentRepairService.php      | 102 +++++
 app/Services/Equipment/EquipmentService.php   | 153 +++++++
 ...100000_add_options_to_equipment_tables.php |  38 ++
 lang/ko/error.php                             |  11 +
 lang/ko/message.php                           |  14 +
 routes/api.php                                |   1 +
 routes/api/v1/equipment.php                   |  45 +++
 26 files changed, 1905 insertions(+)
 create mode 100644 app/Enums/InspectionCycle.php
 create mode 100644 app/Http/Controllers/V1/Equipment/EquipmentController.php
 create mode 100644 app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php
 create mode 100644 app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
 create mode 100644 app/Http/Controllers/V1/Equipment/EquipmentRepairController.php
 create mode 100644 app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php
 create mode 100644 app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php
 create mode 100644 app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php
 create mode 100644 app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php
 create mode 100644 app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php
 create mode 100644 app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php
 create mode 100644 app/Models/Equipment/Equipment.php
 create mode 100644 app/Models/Equipment/EquipmentInspection.php
 create mode 100644 app/Models/Equipment/EquipmentInspectionDetail.php
 create mode 100644 app/Models/Equipment/EquipmentInspectionTemplate.php
 create mode 100644 app/Models/Equipment/EquipmentProcess.php
 create mode 100644 app/Models/Equipment/EquipmentRepair.php
 create mode 100644 app/Services/Equipment/EquipmentInspectionService.php
 create mode 100644 app/Services/Equipment/EquipmentPhotoService.php
 create mode 100644 app/Services/Equipment/EquipmentRepairService.php
 create mode 100644 app/Services/Equipment/EquipmentService.php
 create mode 100644 database/migrations/2026_03_12_100000_add_options_to_equipment_tables.php
 create mode 100644 routes/api/v1/equipment.php

diff --git a/app/Enums/InspectionCycle.php b/app/Enums/InspectionCycle.php
new file mode 100644
index 0000000..d1e42fb
--- /dev/null
+++ b/app/Enums/InspectionCycle.php
@@ -0,0 +1,232 @@
+<?php
+
+namespace App\Enums;
+
+use App\Models\Commons\Holiday;
+use Carbon\Carbon;
+
+class InspectionCycle
+{
+    const DAILY = 'daily';
+
+    const WEEKLY = 'weekly';
+
+    const MONTHLY = 'monthly';
+
+    const BIMONTHLY = 'bimonthly';
+
+    const QUARTERLY = 'quarterly';
+
+    const SEMIANNUAL = 'semiannual';
+
+    public static function all(): array
+    {
+        return [
+            self::DAILY => '일일',
+            self::WEEKLY => '주간',
+            self::MONTHLY => '월간',
+            self::BIMONTHLY => '2개월',
+            self::QUARTERLY => '분기',
+            self::SEMIANNUAL => '반년',
+        ];
+    }
+
+    public static function label(string $cycle): string
+    {
+        return self::all()[$cycle] ?? $cycle;
+    }
+
+    public static function periodType(string $cycle): string
+    {
+        return $cycle === self::DAILY ? 'month' : 'year';
+    }
+
+    public static function columnLabels(string $cycle, ?string $period = null): array
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyLabels($period),
+            self::WEEKLY => self::weeklyLabels(),
+            self::MONTHLY => self::monthlyLabels(),
+            self::BIMONTHLY => self::bimonthlyLabels(),
+            self::QUARTERLY => self::quarterlyLabels(),
+            self::SEMIANNUAL => self::semiannualLabels(),
+            default => self::dailyLabels($period),
+        };
+    }
+
+    public static function resolveCheckDate(string $cycle, string $period, int $colIndex): string
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyCheckDate($period, $colIndex),
+            self::WEEKLY => self::weeklyCheckDate($period, $colIndex),
+            self::MONTHLY => self::monthlyCheckDate($period, $colIndex),
+            self::BIMONTHLY => self::bimonthlyCheckDate($period, $colIndex),
+            self::QUARTERLY => self::quarterlyCheckDate($period, $colIndex),
+            self::SEMIANNUAL => self::semiannualCheckDate($period, $colIndex),
+            default => self::dailyCheckDate($period, $colIndex),
+        };
+    }
+
+    public static function resolvePeriod(string $cycle, string $checkDate): string
+    {
+        $date = Carbon::parse($checkDate);
+
+        return match ($cycle) {
+            self::DAILY => $date->format('Y-m'),
+            self::WEEKLY => (string) $date->isoWeekYear,
+            default => $date->format('Y'),
+        };
+    }
+
+    public static function columnCount(string $cycle, ?string $period = null): int
+    {
+        return count(self::columnLabels($cycle, $period));
+    }
+
+    public static function isWeekend(string $period, int $colIndex): bool
+    {
+        $date = Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1);
+
+        return in_array($date->dayOfWeek, [0, 6]);
+    }
+
+    public static function getHolidayDates(string $cycle, string $period, int $tenantId): array
+    {
+        if ($cycle === self::DAILY) {
+            $start = Carbon::createFromFormat('Y-m', $period)->startOfMonth();
+            $end = $start->copy()->endOfMonth();
+        } else {
+            $start = Carbon::create((int) $period, 1, 1);
+            $end = Carbon::create((int) $period, 12, 31);
+        }
+
+        $holidays = Holiday::where('tenant_id', $tenantId)
+            ->where('start_date', '<=', $end->toDateString())
+            ->where('end_date', '>=', $start->toDateString())
+            ->get();
+
+        $dates = [];
+        foreach ($holidays as $holiday) {
+            $hStart = $holiday->start_date->copy()->max($start);
+            $hEnd = $holiday->end_date->copy()->min($end);
+            $current = $hStart->copy();
+            while ($current->lte($hEnd)) {
+                $dates[$current->format('Y-m-d')] = true;
+                $current->addDay();
+            }
+        }
+
+        return $dates;
+    }
+
+    public static function isNonWorkingDay(string $checkDate, array $holidayDates = []): bool
+    {
+        $date = Carbon::parse($checkDate);
+
+        return $date->isWeekend() || isset($holidayDates[$checkDate]);
+    }
+
+    // --- Daily ---
+    private static function dailyLabels(?string $period): array
+    {
+        $date = Carbon::createFromFormat('Y-m', $period ?? now()->format('Y-m'));
+        $days = $date->daysInMonth;
+        $labels = [];
+        for ($d = 1; $d <= $days; $d++) {
+            $labels[$d] = (string) $d;
+        }
+
+        return $labels;
+    }
+
+    private static function dailyCheckDate(string $period, int $colIndex): string
+    {
+        return Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1)->format('Y-m-d');
+    }
+
+    // --- Weekly ---
+    private static function weeklyLabels(): array
+    {
+        $labels = [];
+        for ($w = 1; $w <= 52; $w++) {
+            $labels[$w] = $w.'주';
+        }
+
+        return $labels;
+    }
+
+    private static function weeklyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year)->setISODate((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Monthly ---
+    private static function monthlyLabels(): array
+    {
+        $labels = [];
+        for ($m = 1; $m <= 12; $m++) {
+            $labels[$m] = $m.'월';
+        }
+
+        return $labels;
+    }
+
+    private static function monthlyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Bimonthly ---
+    private static function bimonthlyLabels(): array
+    {
+        return [
+            1 => '1~2월',
+            2 => '3~4월',
+            3 => '5~6월',
+            4 => '7~8월',
+            5 => '9~10월',
+            6 => '11~12월',
+        ];
+    }
+
+    private static function bimonthlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 2 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Quarterly ---
+    private static function quarterlyLabels(): array
+    {
+        return [
+            1 => '1분기',
+            2 => '2분기',
+            3 => '3분기',
+            4 => '4분기',
+        ];
+    }
+
+    private static function quarterlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 3 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Semiannual ---
+    private static function semiannualLabels(): array
+    {
+        return [
+            1 => '상반기',
+            2 => '하반기',
+        ];
+    }
+
+    private static function semiannualCheckDate(string $year, int $colIndex): string
+    {
+        $month = $colIndex === 1 ? 1 : 7;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+}
diff --git a/app/Http/Controllers/V1/Equipment/EquipmentController.php b/app/Http/Controllers/V1/Equipment/EquipmentController.php
new file mode 100644
index 0000000..41c64b7
--- /dev/null
+++ b/app/Http/Controllers/V1/Equipment/EquipmentController.php
@@ -0,0 +1,91 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRequest;
+use App\Http\Requests\V1\Equipment\UpdateEquipmentRequest;
+use App\Services\Equipment\EquipmentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentController extends Controller
+{
+    public function __construct(private readonly EquipmentService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'status', 'production_line', 'equipment_type',
+                'sort_by', 'sort_direction', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.created')
+        );
+    }
+
+    public function update(UpdateEquipmentRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.equipment.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.equipment.deleted')
+        );
+    }
+
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->restore($id),
+            __('message.equipment.restored')
+        );
+    }
+
+    public function toggleActive(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->toggleActive($id),
+            __('message.toggled')
+        );
+    }
+
+    public function stats(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->stats(),
+            __('message.fetched')
+        );
+    }
+
+    public function options(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->options(),
+            __('message.fetched')
+        );
+    }
+}
diff --git a/app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php b/app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php
new file mode 100644
index 0000000..7433efe
--- /dev/null
+++ b/app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php
@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreInspectionTemplateRequest;
+use App\Http\Requests\V1\Equipment\ToggleInspectionDetailRequest;
+use App\Http\Requests\V1\Equipment\UpdateInspectionNotesRequest;
+use App\Services\Equipment\EquipmentInspectionService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentInspectionController extends Controller
+{
+    public function __construct(private readonly EquipmentInspectionService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getInspections(
+                $request->input('cycle', 'daily'),
+                $request->input('period', now()->format('Y-m')),
+                $request->input('production_line'),
+                $request->input('equipment_id') ? (int) $request->input('equipment_id') : null
+            ),
+            __('message.fetched')
+        );
+    }
+
+    public function toggleDetail(ToggleInspectionDetailRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->toggleDetail(
+                $data['equipment_id'],
+                $data['template_item_id'],
+                $data['check_date'],
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function setResult(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->setResult(
+                (int) $request->input('equipment_id'),
+                (int) $request->input('template_item_id'),
+                $request->input('check_date'),
+                $request->input('cycle', 'daily'),
+                $request->input('result')
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function updateNotes(UpdateInspectionNotesRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->updateNotes(
+                $data['equipment_id'],
+                $data['year_month'],
+                collect($data)->only(['overall_judgment', 'inspector_id', 'repair_note', 'issue_note'])->toArray(),
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function resetInspection(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->resetInspection(
+                (int) $request->input('equipment_id'),
+                $request->input('cycle', 'daily'),
+                $request->input('period')
+            ),
+            __('message.equipment.inspection_reset')
+        );
+    }
+
+    public function templates(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getActiveCycles($id),
+            __('message.fetched')
+        );
+    }
+
+    public function storeTemplate(StoreInspectionTemplateRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->saveTemplate($id, $request->validated()),
+            __('message.equipment.template_created')
+        );
+    }
+
+    public function updateTemplate(Request $request, int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->updateTemplate($templateId, $request->all()),
+            __('message.updated')
+        );
+    }
+
+    public function deleteTemplate(int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->deleteTemplate($templateId),
+            __('message.deleted')
+        );
+    }
+
+    public function copyTemplates(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->copyTemplates(
+                $id,
+                $request->input('source_cycle'),
+                $request->input('target_cycles', [])
+            ),
+            __('message.equipment.template_copied')
+        );
+    }
+}
diff --git a/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
new file mode 100644
index 0000000..71ca832
--- /dev/null
+++ b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\Equipment\EquipmentPhotoService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentPhotoController extends Controller
+{
+    public function __construct(private readonly EquipmentPhotoService $service) {}
+
+    public function index(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($id, $request->all()),
+            __('message.equipment.photo_uploaded')
+        );
+    }
+
+    public function destroy(int $id, int $fileId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id, $fileId),
+            __('message.deleted')
+        );
+    }
+}
diff --git a/app/Http/Controllers/V1/Equipment/EquipmentRepairController.php b/app/Http/Controllers/V1/Equipment/EquipmentRepairController.php
new file mode 100644
index 0000000..c31399a
--- /dev/null
+++ b/app/Http/Controllers/V1/Equipment/EquipmentRepairController.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRepairRequest;
+use App\Services\Equipment\EquipmentRepairService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentRepairController extends Controller
+{
+    public function __construct(private readonly EquipmentRepairService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'equipment_id', 'repair_type', 'date_from', 'date_to', 'search', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRepairRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.repair_created')
+        );
+    }
+
+    public function update(StoreEquipmentRepairRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.deleted')
+        );
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php b/app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php
new file mode 100644
index 0000000..440e78a
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRepairRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'repair_date' => 'required|date',
+            'repair_type' => 'nullable|string|in:internal,external',
+            'repair_hours' => 'nullable|numeric|min:0',
+            'description' => 'nullable|string',
+            'cost' => 'nullable|numeric|min:0',
+            'vendor' => 'nullable|string|max:100',
+            'repaired_by' => 'nullable|integer|exists:users,id',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php b/app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php
new file mode 100644
index 0000000..1990daa
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'required|string|max:50',
+            'name' => 'required|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php b/app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php
new file mode 100644
index 0000000..43d3ce0
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreInspectionTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'inspection_cycle' => 'required|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'item_no' => 'required|string|max:20',
+            'check_point' => 'required|string|max:100',
+            'check_item' => 'required|string|max:200',
+            'check_timing' => 'nullable|string|max:50',
+            'check_frequency' => 'nullable|string|max:50',
+            'check_method' => 'nullable|string|max:200',
+            'sort_order' => 'nullable|integer|min:0',
+            'is_active' => 'nullable|boolean',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php b/app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php
new file mode 100644
index 0000000..56b2a98
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ToggleInspectionDetailRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'template_item_id' => 'required|integer|exists:equipment_inspection_templates,id',
+            'check_date' => 'required|date',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php b/app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php
new file mode 100644
index 0000000..922b484
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'sometimes|string|max:50',
+            'name' => 'sometimes|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php b/app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php
new file mode 100644
index 0000000..d757053
--- /dev/null
+++ b/app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php
@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateInspectionNotesRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'year_month' => 'required|string',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'overall_judgment' => 'nullable|string|in:OK,NG',
+            'inspector_id' => 'nullable|integer|exists:users,id',
+            'repair_note' => 'nullable|string',
+            'issue_note' => 'nullable|string',
+        ];
+    }
+}
diff --git a/app/Models/Equipment/Equipment.php b/app/Models/Equipment/Equipment.php
new file mode 100644
index 0000000..3c7d996
--- /dev/null
+++ b/app/Models/Equipment/Equipment.php
@@ -0,0 +1,154 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Models\Boards\File;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Equipment extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $table = 'equipments';
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_code',
+        'name',
+        'equipment_type',
+        'specification',
+        'manufacturer',
+        'model_name',
+        'serial_no',
+        'location',
+        'production_line',
+        'purchase_date',
+        'install_date',
+        'purchase_price',
+        'useful_life',
+        'status',
+        'disposed_date',
+        'manager_id',
+        'sub_manager_id',
+        'photo_path',
+        'memo',
+        'options',
+        'is_active',
+        'sort_order',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'purchase_date' => 'date',
+        'install_date' => 'date',
+        'disposed_date' => 'date',
+        'purchase_price' => 'decimal:2',
+        'is_active' => 'boolean',
+        'options' => 'array',
+    ];
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function manager(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'manager_id');
+    }
+
+    public function subManager(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'sub_manager_id');
+    }
+
+    public function canInspect(?int $userId = null): bool
+    {
+        if (! $userId) {
+            return false;
+        }
+
+        return $this->manager_id === $userId || $this->sub_manager_id === $userId;
+    }
+
+    public function inspectionTemplates(): HasMany
+    {
+        return $this->hasMany(EquipmentInspectionTemplate::class, 'equipment_id')->orderBy('sort_order');
+    }
+
+    public function inspections(): HasMany
+    {
+        return $this->hasMany(EquipmentInspection::class, 'equipment_id');
+    }
+
+    public function repairs(): HasMany
+    {
+        return $this->hasMany(EquipmentRepair::class, 'equipment_id');
+    }
+
+    public function photos(): HasMany
+    {
+        return $this->hasMany(File::class, 'document_id')
+            ->where('document_type', 'equipment')
+            ->orderBy('id');
+    }
+
+    public function processes(): BelongsToMany
+    {
+        return $this->belongsToMany(\App\Models\Process::class, 'equipment_process')
+            ->withPivot('is_primary')
+            ->withTimestamps();
+    }
+
+    public function scopeByLine($query, string $line)
+    {
+        return $query->where('production_line', $line);
+    }
+
+    public function scopeByType($query, string $type)
+    {
+        return $query->where('equipment_type', $type);
+    }
+
+    public function scopeByStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public static function getEquipmentTypes(): array
+    {
+        return ['포밍기', '미싱기', '샤링기', 'V컷팅기', '절곡기', '프레스', '드릴', '기타'];
+    }
+
+    public static function getProductionLines(): array
+    {
+        return ['스라트', '스크린', '절곡', '기타'];
+    }
+
+    public static function getStatuses(): array
+    {
+        return [
+            'active' => '가동',
+            'idle' => '유휴',
+            'disposed' => '폐기',
+        ];
+    }
+}
diff --git a/app/Models/Equipment/EquipmentInspection.php b/app/Models/Equipment/EquipmentInspection.php
new file mode 100644
index 0000000..b8c7e33
--- /dev/null
+++ b/app/Models/Equipment/EquipmentInspection.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class EquipmentInspection extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'year_month',
+        'overall_judgment',
+        'inspector_id',
+        'repair_note',
+        'issue_note',
+        'created_by',
+        'updated_by',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function inspector(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'inspector_id');
+    }
+
+    public function details(): HasMany
+    {
+        return $this->hasMany(EquipmentInspectionDetail::class, 'inspection_id');
+    }
+}
diff --git a/app/Models/Equipment/EquipmentInspectionDetail.php b/app/Models/Equipment/EquipmentInspectionDetail.php
new file mode 100644
index 0000000..382b23f
--- /dev/null
+++ b/app/Models/Equipment/EquipmentInspectionDetail.php
@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionDetail extends Model
+{
+    use ModelTrait;
+
+    protected $fillable = [
+        'inspection_id',
+        'template_item_id',
+        'check_date',
+        'result',
+        'note',
+    ];
+
+    protected $casts = [
+        'check_date' => 'date',
+    ];
+
+    public function inspection(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspection::class, 'inspection_id');
+    }
+
+    public function templateItem(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspectionTemplate::class, 'template_item_id');
+    }
+
+    public static function getNextResult(?string $current): ?string
+    {
+        return match ($current) {
+            null, '' => 'good',
+            'good' => 'bad',
+            'bad' => 'repaired',
+            'repaired' => null,
+            default => 'good',
+        };
+    }
+
+    public static function getResultSymbol(?string $result): string
+    {
+        return match ($result) {
+            'good' => '○',
+            'bad' => 'X',
+            'repaired' => '△',
+            default => '',
+        };
+    }
+}
diff --git a/app/Models/Equipment/EquipmentInspectionTemplate.php b/app/Models/Equipment/EquipmentInspectionTemplate.php
new file mode 100644
index 0000000..539c6a6
--- /dev/null
+++ b/app/Models/Equipment/EquipmentInspectionTemplate.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionTemplate extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'item_no',
+        'check_point',
+        'check_item',
+        'check_timing',
+        'check_frequency',
+        'check_method',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function scopeByCycle($query, string $cycle)
+    {
+        return $query->where('inspection_cycle', $cycle);
+    }
+}
diff --git a/app/Models/Equipment/EquipmentProcess.php b/app/Models/Equipment/EquipmentProcess.php
new file mode 100644
index 0000000..ca8260f
--- /dev/null
+++ b/app/Models/Equipment/EquipmentProcess.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentProcess extends Model
+{
+    protected $table = 'equipment_process';
+
+    protected $fillable = [
+        'equipment_id',
+        'process_id',
+        'is_primary',
+    ];
+
+    protected $casts = [
+        'is_primary' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function process(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Process::class, 'process_id');
+    }
+}
diff --git a/app/Models/Equipment/EquipmentRepair.php b/app/Models/Equipment/EquipmentRepair.php
new file mode 100644
index 0000000..60733ed
--- /dev/null
+++ b/app/Models/Equipment/EquipmentRepair.php
@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class EquipmentRepair extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'repair_date',
+        'repair_type',
+        'repair_hours',
+        'description',
+        'cost',
+        'vendor',
+        'repaired_by',
+        'memo',
+        'options',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'repair_date' => 'date',
+        'repair_hours' => 'decimal:1',
+        'cost' => 'decimal:2',
+        'options' => 'array',
+    ];
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function repairer(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'repaired_by');
+    }
+}
diff --git a/app/Services/Equipment/EquipmentInspectionService.php b/app/Services/Equipment/EquipmentInspectionService.php
new file mode 100644
index 0000000..ebc5972
--- /dev/null
+++ b/app/Services/Equipment/EquipmentInspectionService.php
@@ -0,0 +1,376 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Enums\InspectionCycle;
+use App\Models\Equipment\Equipment;
+use App\Models\Equipment\EquipmentInspection;
+use App\Models\Equipment\EquipmentInspectionDetail;
+use App\Models\Equipment\EquipmentInspectionTemplate;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentInspectionService extends Service
+{
+    public function getInspections(string $cycle, string $period, ?string $productionLine = null, ?int $equipmentId = null): array
+    {
+        $equipmentQuery = Equipment::active()
+            ->where('status', '!=', 'disposed')
+            ->with(['manager', 'subManager']);
+
+        if ($productionLine) {
+            $equipmentQuery->byLine($productionLine);
+        }
+
+        if ($equipmentId) {
+            $equipmentQuery->where('id', $equipmentId);
+        }
+
+        $equipments = $equipmentQuery->orderBy('sort_order')->orderBy('name')->get();
+
+        $labels = InspectionCycle::columnLabels($cycle, $period);
+        $userId = $this->apiUserId();
+
+        $result = [];
+
+        foreach ($equipments as $equipment) {
+            $templates = EquipmentInspectionTemplate::where('equipment_id', $equipment->id)
+                ->byCycle($cycle)
+                ->active()
+                ->orderBy('sort_order')
+                ->get();
+
+            if ($templates->isEmpty()) {
+                continue;
+            }
+
+            $inspection = EquipmentInspection::where('equipment_id', $equipment->id)
+                ->where('inspection_cycle', $cycle)
+                ->where('year_month', $period)
+                ->first();
+
+            $details = [];
+            if ($inspection) {
+                $details = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                    ->get()
+                    ->groupBy(function ($d) {
+                        return $d->template_item_id.'_'.$d->check_date->format('Y-m-d');
+                    });
+            }
+
+            $result[] = [
+                'equipment' => $equipment,
+                'templates' => $templates,
+                'inspection' => $inspection,
+                'details' => $details,
+                'labels' => $labels,
+                'can_inspect' => $equipment->canInspect($userId),
+            ];
+        }
+
+        return $result;
+    }
+
+    public function toggleDetail(int $equipmentId, int $templateItemId, string $checkDate, string $cycle = 'daily'): array
+    {
+        return DB::transaction(function () use ($equipmentId, $templateItemId, $checkDate, $cycle) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $period = InspectionCycle::resolvePeriod($cycle, $checkDate);
+            if ($cycle === InspectionCycle::DAILY) {
+                $tenantId = $this->tenantId();
+                $holidayDates = InspectionCycle::getHolidayDates($cycle, $period, $tenantId);
+                if (InspectionCycle::isNonWorkingDay($checkDate, $holidayDates)) {
+                    throw new BadRequestHttpException(__('error.equipment.non_working_day'));
+                }
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $period,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $detail = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                ->where('template_item_id', $templateItemId)
+                ->where('check_date', $checkDate)
+                ->first();
+
+            if ($detail) {
+                $nextResult = EquipmentInspectionDetail::getNextResult($detail->result);
+                if ($nextResult === null) {
+                    $detail->delete();
+
+                    return ['result' => null, 'symbol' => ''];
+                }
+                $detail->update(['result' => $nextResult]);
+            } else {
+                $detail = EquipmentInspectionDetail::create([
+                    'inspection_id' => $inspection->id,
+                    'template_item_id' => $templateItemId,
+                    'check_date' => $checkDate,
+                    'result' => 'good',
+                ]);
+                $nextResult = 'good';
+            }
+
+            return [
+                'result' => $nextResult,
+                'symbol' => EquipmentInspectionDetail::getResultSymbol($nextResult),
+            ];
+        });
+    }
+
+    public function setResult(int $equipmentId, int $templateItemId, string $checkDate, string $cycle, ?string $result): array
+    {
+        return DB::transaction(function () use ($equipmentId, $templateItemId, $checkDate, $cycle, $result) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $period = InspectionCycle::resolvePeriod($cycle, $checkDate);
+            if ($cycle === InspectionCycle::DAILY) {
+                $tenantId = $this->tenantId();
+                $holidayDates = InspectionCycle::getHolidayDates($cycle, $period, $tenantId);
+                if (InspectionCycle::isNonWorkingDay($checkDate, $holidayDates)) {
+                    throw new BadRequestHttpException(__('error.equipment.non_working_day'));
+                }
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $period,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $detail = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                ->where('template_item_id', $templateItemId)
+                ->where('check_date', $checkDate)
+                ->first();
+
+            if ($result === null) {
+                if ($detail) {
+                    $detail->delete();
+                }
+
+                return ['result' => null, 'symbol' => ''];
+            }
+
+            if ($detail) {
+                $detail->update(['result' => $result]);
+            } else {
+                $detail = EquipmentInspectionDetail::create([
+                    'inspection_id' => $inspection->id,
+                    'template_item_id' => $templateItemId,
+                    'check_date' => $checkDate,
+                    'result' => $result,
+                ]);
+            }
+
+            return [
+                'result' => $result,
+                'symbol' => EquipmentInspectionDetail::getResultSymbol($result),
+            ];
+        });
+    }
+
+    public function updateNotes(int $equipmentId, string $yearMonth, array $data, string $cycle = 'daily'): EquipmentInspection
+    {
+        return DB::transaction(function () use ($equipmentId, $yearMonth, $data, $cycle) {
+            $tenantId = $this->tenantId();
+            $userId = $this->apiUserId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $yearMonth,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $inspection->update($data);
+
+            return $inspection->fresh();
+        });
+    }
+
+    public function resetInspection(int $equipmentId, string $cycle, string $period): int
+    {
+        return DB::transaction(function () use ($equipmentId, $cycle, $period) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::where('tenant_id', $tenantId)
+                ->where('equipment_id', $equipmentId)
+                ->where('inspection_cycle', $cycle)
+                ->where('year_month', $period)
+                ->first();
+
+            if (! $inspection) {
+                return 0;
+            }
+
+            $deleted = EquipmentInspectionDetail::where('inspection_id', $inspection->id)->delete();
+            $inspection->update([
+                'overall_judgment' => null,
+                'repair_note' => null,
+                'issue_note' => null,
+                'inspector_id' => null,
+            ]);
+
+            return $deleted;
+        });
+    }
+
+    public function saveTemplate(int $equipmentId, array $data): EquipmentInspectionTemplate
+    {
+        return DB::transaction(function () use ($equipmentId, $data) {
+            $tenantId = $this->tenantId();
+
+            return EquipmentInspectionTemplate::create(array_merge($data, [
+                'tenant_id' => $tenantId,
+                'equipment_id' => $equipmentId,
+            ]));
+        });
+    }
+
+    public function updateTemplate(int $id, array $data): EquipmentInspectionTemplate
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $template = EquipmentInspectionTemplate::find($id);
+
+            if (! $template) {
+                throw new NotFoundHttpException(__('error.equipment.template_not_found'));
+            }
+
+            $template->update($data);
+
+            return $template->fresh();
+        });
+    }
+
+    public function deleteTemplate(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $template = EquipmentInspectionTemplate::find($id);
+
+            if (! $template) {
+                throw new NotFoundHttpException(__('error.equipment.template_not_found'));
+            }
+
+            return $template->delete();
+        });
+    }
+
+    public function copyTemplates(int $equipmentId, string $sourceCycle, array $targetCycles): array
+    {
+        return DB::transaction(function () use ($equipmentId, $sourceCycle, $targetCycles) {
+            $tenantId = $this->tenantId();
+
+            $sourceTemplates = EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+                ->byCycle($sourceCycle)
+                ->active()
+                ->orderBy('sort_order')
+                ->get();
+
+            if ($sourceTemplates->isEmpty()) {
+                throw new BadRequestHttpException(__('error.equipment.no_source_templates'));
+            }
+
+            $copiedCount = 0;
+            $skippedCount = 0;
+
+            foreach ($targetCycles as $targetCycle) {
+                foreach ($sourceTemplates as $template) {
+                    $exists = EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+                        ->where('inspection_cycle', $targetCycle)
+                        ->where('item_no', $template->item_no)
+                        ->exists();
+
+                    if ($exists) {
+                        $skippedCount++;
+
+                        continue;
+                    }
+
+                    EquipmentInspectionTemplate::create([
+                        'tenant_id' => $tenantId,
+                        'equipment_id' => $equipmentId,
+                        'inspection_cycle' => $targetCycle,
+                        'item_no' => $template->item_no,
+                        'check_point' => $template->check_point,
+                        'check_item' => $template->check_item,
+                        'check_timing' => $template->check_timing,
+                        'check_frequency' => $template->check_frequency,
+                        'check_method' => $template->check_method,
+                        'sort_order' => $template->sort_order,
+                        'is_active' => true,
+                    ]);
+                    $copiedCount++;
+                }
+            }
+
+            return [
+                'copied' => $copiedCount,
+                'skipped' => $skippedCount,
+                'source_count' => $sourceTemplates->count(),
+                'target_cycles' => $targetCycles,
+            ];
+        });
+    }
+
+    public function getActiveCycles(int $equipmentId): array
+    {
+        return EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+            ->active()
+            ->distinct()
+            ->pluck('inspection_cycle')
+            ->toArray();
+    }
+}
diff --git a/app/Services/Equipment/EquipmentPhotoService.php b/app/Services/Equipment/EquipmentPhotoService.php
new file mode 100644
index 0000000..e06cccb
--- /dev/null
+++ b/app/Services/Equipment/EquipmentPhotoService.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Models\Boards\File;
+use App\Models\Equipment\Equipment;
+use App\Services\Service;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentPhotoService extends Service
+{
+    public function index(int $equipmentId): \Illuminate\Database\Eloquent\Collection
+    {
+        $equipment = Equipment::find($equipmentId);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return $equipment->photos;
+    }
+
+    public function store(int $equipmentId, array $fileData): File
+    {
+        $equipment = Equipment::find($equipmentId);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return File::create(array_merge($fileData, [
+            'document_id' => $equipmentId,
+            'document_type' => 'equipment',
+        ]));
+    }
+
+    public function destroy(int $equipmentId, int $fileId): bool
+    {
+        $file = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->where('id', $fileId)
+            ->first();
+
+        if (! $file) {
+            throw new NotFoundHttpException(__('error.file.not_found'));
+        }
+
+        return $file->delete();
+    }
+}
diff --git a/app/Services/Equipment/EquipmentRepairService.php b/app/Services/Equipment/EquipmentRepairService.php
new file mode 100644
index 0000000..47826b0
--- /dev/null
+++ b/app/Services/Equipment/EquipmentRepairService.php
@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Models\Equipment\EquipmentRepair;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentRepairService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = EquipmentRepair::query()->with('equipment', 'repairer');
+
+        if (! empty($filters['equipment_id'])) {
+            $query->where('equipment_id', $filters['equipment_id']);
+        }
+
+        if (! empty($filters['repair_type'])) {
+            $query->where('repair_type', $filters['repair_type']);
+        }
+
+        if (! empty($filters['date_from'])) {
+            $query->where('repair_date', '>=', $filters['date_from']);
+        }
+
+        if (! empty($filters['date_to'])) {
+            $query->where('repair_date', '<=', $filters['date_to']);
+        }
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                    ->orWhereHas('equipment', function ($eq) use ($search) {
+                        $eq->where('name', 'like', "%{$search}%")
+                            ->orWhere('equipment_code', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        return $query->orderBy('repair_date', 'desc')->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): EquipmentRepair
+    {
+        $repair = EquipmentRepair::with('equipment', 'repairer')->find($id);
+
+        if (! $repair) {
+            throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+        }
+
+        return $repair;
+    }
+
+    public function store(array $data): EquipmentRepair
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return EquipmentRepair::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): EquipmentRepair
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $repair = EquipmentRepair::find($id);
+
+            if (! $repair) {
+                throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+            }
+
+            $repair->update($data);
+
+            return $repair->fresh();
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $repair = EquipmentRepair::find($id);
+
+            if (! $repair) {
+                throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+            }
+
+            return $repair->delete();
+        });
+    }
+
+    public function recentRepairs(int $limit = 5): \Illuminate\Database\Eloquent\Collection
+    {
+        return EquipmentRepair::with('equipment')
+            ->orderBy('repair_date', 'desc')
+            ->limit($limit)
+            ->get();
+    }
+}
diff --git a/app/Services/Equipment/EquipmentService.php b/app/Services/Equipment/EquipmentService.php
new file mode 100644
index 0000000..7d736d5
--- /dev/null
+++ b/app/Services/Equipment/EquipmentService.php
@@ -0,0 +1,153 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Models\Equipment\Equipment;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = Equipment::query()->with(['manager', 'subManager']);
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('equipment_code', 'like', "%{$search}%")
+                    ->orWhere('name', 'like', "%{$search}%");
+            });
+        }
+
+        if (! empty($filters['status'])) {
+            $query->byStatus($filters['status']);
+        }
+
+        if (! empty($filters['production_line'])) {
+            $query->byLine($filters['production_line']);
+        }
+
+        if (! empty($filters['equipment_type'])) {
+            $query->byType($filters['equipment_type']);
+        }
+
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDir = $filters['sort_direction'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDir);
+
+        return $query->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): Equipment
+    {
+        $equipment = Equipment::with(['manager', 'subManager', 'inspectionTemplates', 'repairs', 'processes', 'photos'])->find($id);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return $equipment;
+    }
+
+    public function store(array $data): Equipment
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return Equipment::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): Equipment
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->update($data);
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            return $equipment->delete();
+        });
+    }
+
+    public function restore(int $id): Equipment
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::onlyTrashed()->find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->restore();
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function toggleActive(int $id): Equipment
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->update(['is_active' => ! $equipment->is_active]);
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function stats(): array
+    {
+        $total = Equipment::count();
+        $active = Equipment::where('status', 'active')->count();
+        $idle = Equipment::where('status', 'idle')->count();
+        $disposed = Equipment::where('status', 'disposed')->count();
+
+        return compact('total', 'active', 'idle', 'disposed');
+    }
+
+    public function options(): array
+    {
+        return [
+            'equipment_types' => Equipment::getEquipmentTypes(),
+            'production_lines' => Equipment::getProductionLines(),
+            'statuses' => Equipment::getStatuses(),
+            'equipment_list' => Equipment::active()
+                ->orderBy('sort_order')
+                ->orderBy('name')
+                ->get(['id', 'equipment_code', 'name', 'equipment_type', 'production_line']),
+        ];
+    }
+
+    public function typeStats(): array
+    {
+        return Equipment::where('status', '!=', 'disposed')
+            ->selectRaw('equipment_type, count(*) as count')
+            ->groupBy('equipment_type')
+            ->pluck('count', 'equipment_type')
+            ->toArray();
+    }
+}
diff --git a/database/migrations/2026_03_12_100000_add_options_to_equipment_tables.php b/database/migrations/2026_03_12_100000_add_options_to_equipment_tables.php
new file mode 100644
index 0000000..290a0a0
--- /dev/null
+++ b/database/migrations/2026_03_12_100000_add_options_to_equipment_tables.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        if (Schema::hasTable('equipments') && ! Schema::hasColumn('equipments', 'options')) {
+            Schema::table('equipments', function (Blueprint $table) {
+                $table->json('options')->nullable()->after('memo')->comment('확장 속성 JSON');
+            });
+        }
+
+        if (Schema::hasTable('equipment_repairs') && ! Schema::hasColumn('equipment_repairs', 'options')) {
+            Schema::table('equipment_repairs', function (Blueprint $table) {
+                $table->json('options')->nullable()->after('memo')->comment('확장 속성 JSON');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        if (Schema::hasTable('equipments') && Schema::hasColumn('equipments', 'options')) {
+            Schema::table('equipments', function (Blueprint $table) {
+                $table->dropColumn('options');
+            });
+        }
+
+        if (Schema::hasTable('equipment_repairs') && Schema::hasColumn('equipment_repairs', 'options')) {
+            Schema::table('equipment_repairs', function (Blueprint $table) {
+                $table->dropColumn('options');
+            });
+        }
+    }
+};
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 6418ac0..4b426e0 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -472,6 +472,17 @@
         'invalid_status' => '유효하지 않은 입찰 상태입니다.',
     ],
 
+    // 설비 관리
+    'equipment' => [
+        'not_found' => '설비 정보를 찾을 수 없습니다.',
+        'template_not_found' => '점검항목을 찾을 수 없습니다.',
+        'inspection_not_found' => '점검 데이터를 찾을 수 없습니다.',
+        'repair_not_found' => '수리이력을 찾을 수 없습니다.',
+        'photo_not_found' => '사진을 찾을 수 없습니다.',
+        'invalid_cycle' => '유효하지 않은 점검주기입니다.',
+        'no_source_templates' => '복사할 점검항목이 없습니다.',
+    ],
+
     // 전자계약 (E-Sign)
     'esign' => [
         'invalid_token' => '유효하지 않은 서명 링크입니다.',
diff --git a/lang/ko/message.php b/lang/ko/message.php
index a727c99..46159a0 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -575,6 +575,20 @@
         'downloaded' => '문서가 다운로드되었습니다.',
     ],
 
+    // 설비 관리
+    'equipment' => [
+        'created' => '설비가 등록되었습니다.',
+        'updated' => '설비 정보가 수정되었습니다.',
+        'deleted' => '설비가 삭제되었습니다.',
+        'restored' => '설비가 복원되었습니다.',
+        'inspection_saved' => '점검 정보가 저장되었습니다.',
+        'inspection_reset' => '점검 데이터가 초기화되었습니다.',
+        'template_created' => '점검항목이 추가되었습니다.',
+        'template_copied' => '점검항목이 복사되었습니다.',
+        'repair_created' => '수리이력이 등록되었습니다.',
+        'photo_uploaded' => '사진이 업로드되었습니다.',
+    ],
+
     // 일반전표입력
     'journal_entry' => [
         'fetched' => '전표 조회 성공',
diff --git a/routes/api.php b/routes/api.php
index 0d329de..e82f5e5 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -42,6 +42,7 @@
     require __DIR__.'/api/v1/audit.php';
     require __DIR__.'/api/v1/esign.php';
     require __DIR__.'/api/v1/quality.php';
+    require __DIR__.'/api/v1/equipment.php';
 
     // 공유 링크 다운로드 (인증 불필요 - auth.apikey 그룹 밖)
     Route::get('/files/share/{token}', [FileStorageController::class, 'downloadShared'])->name('v1.files.share.download');
diff --git a/routes/api/v1/equipment.php b/routes/api/v1/equipment.php
new file mode 100644
index 0000000..619f1b4
--- /dev/null
+++ b/routes/api/v1/equipment.php
@@ -0,0 +1,45 @@
+<?php
+
+use App\Http\Controllers\V1\Equipment\EquipmentController;
+use App\Http\Controllers\V1\Equipment\EquipmentInspectionController;
+use App\Http\Controllers\V1\Equipment\EquipmentPhotoController;
+use App\Http\Controllers\V1\Equipment\EquipmentRepairController;
+use Illuminate\Support\Facades\Route;
+
+Route::prefix('equipment')->group(function () {
+    // 설비 CRUD
+    Route::get('', [EquipmentController::class, 'index'])->name('v1.equipment.index');
+    Route::get('/options', [EquipmentController::class, 'options'])->name('v1.equipment.options');
+    Route::get('/stats', [EquipmentController::class, 'stats'])->name('v1.equipment.stats');
+    Route::post('', [EquipmentController::class, 'store'])->name('v1.equipment.store');
+    Route::get('/{id}', [EquipmentController::class, 'show'])->whereNumber('id')->name('v1.equipment.show');
+    Route::put('/{id}', [EquipmentController::class, 'update'])->whereNumber('id')->name('v1.equipment.update');
+    Route::delete('/{id}', [EquipmentController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.destroy');
+    Route::post('/{id}/restore', [EquipmentController::class, 'restore'])->whereNumber('id')->name('v1.equipment.restore');
+    Route::patch('/{id}/toggle', [EquipmentController::class, 'toggleActive'])->whereNumber('id')->name('v1.equipment.toggle');
+
+    // 점검 템플릿
+    Route::get('/{id}/templates', [EquipmentInspectionController::class, 'templates'])->whereNumber('id')->name('v1.equipment.templates');
+    Route::post('/{id}/templates', [EquipmentInspectionController::class, 'storeTemplate'])->whereNumber('id')->name('v1.equipment.templates.store');
+    Route::put('/templates/{templateId}', [EquipmentInspectionController::class, 'updateTemplate'])->whereNumber('templateId')->name('v1.equipment.templates.update');
+    Route::delete('/templates/{templateId}', [EquipmentInspectionController::class, 'deleteTemplate'])->whereNumber('templateId')->name('v1.equipment.templates.destroy');
+    Route::post('/{id}/templates/copy', [EquipmentInspectionController::class, 'copyTemplates'])->whereNumber('id')->name('v1.equipment.templates.copy');
+
+    // 점검
+    Route::get('/inspections', [EquipmentInspectionController::class, 'index'])->name('v1.equipment.inspections.index');
+    Route::patch('/inspections/toggle', [EquipmentInspectionController::class, 'toggleDetail'])->name('v1.equipment.inspections.toggle');
+    Route::patch('/inspections/set-result', [EquipmentInspectionController::class, 'setResult'])->name('v1.equipment.inspections.set-result');
+    Route::patch('/inspections/notes', [EquipmentInspectionController::class, 'updateNotes'])->name('v1.equipment.inspections.notes');
+    Route::delete('/inspections/reset', [EquipmentInspectionController::class, 'resetInspection'])->name('v1.equipment.inspections.reset');
+
+    // 수리이력
+    Route::get('/repairs', [EquipmentRepairController::class, 'index'])->name('v1.equipment.repairs.index');
+    Route::post('/repairs', [EquipmentRepairController::class, 'store'])->name('v1.equipment.repairs.store');
+    Route::put('/repairs/{id}', [EquipmentRepairController::class, 'update'])->whereNumber('id')->name('v1.equipment.repairs.update');
+    Route::delete('/repairs/{id}', [EquipmentRepairController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.repairs.destroy');
+
+    // 사진
+    Route::get('/{id}/photos', [EquipmentPhotoController::class, 'index'])->whereNumber('id')->name('v1.equipment.photos.index');
+    Route::post('/{id}/photos', [EquipmentPhotoController::class, 'store'])->whereNumber('id')->name('v1.equipment.photos.store');
+    Route::delete('/{id}/photos/{fileId}', [EquipmentPhotoController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.photos.destroy');
+});

From f401e17447719a3ff90665d92729ee95d3284f69 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 10:55:17 +0900
Subject: [PATCH 155/166] =?UTF-8?q?feat:=20[payroll]=20=EC=97=91=EC=85=80?=
 =?UTF-8?q?=20=EB=82=B4=EB=B3=B4=EB=82=B4=EA=B8=B0=20=EB=B0=8F=20=EC=A0=84?=
 =?UTF-8?q?=ED=91=9C=20=EC=83=9D=EC=84=B1=20API=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- GET /payrolls/export: 급여 현황 엑셀 다운로드 (필터 지원)
- POST /payrolls/journal-entries: 연월 기준 급여 전표 일괄 생성
- JournalEntry SOURCE_PAYROLL 상수 추가
- StorePayrollJournalRequest 유효성 검증 추가
---
 .../Controllers/Api/V1/PayrollController.php  |  47 +++-
 .../V1/Payroll/StorePayrollJournalRequest.php |  31 +++
 app/Models/Tenants/JournalEntry.php           |   2 +
 app/Services/PayrollService.php               | 255 ++++++++++++++++++
 lang/ko/error.php                             |   1 +
 lang/ko/message.php                           |   2 +
 routes/api/v1/finance.php                     |   2 +
 7 files changed, 339 insertions(+), 1 deletion(-)
 create mode 100644 app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php

diff --git a/app/Http/Controllers/Api/V1/PayrollController.php b/app/Http/Controllers/Api/V1/PayrollController.php
index e1197df..8a0b4dc 100644
--- a/app/Http/Controllers/Api/V1/PayrollController.php
+++ b/app/Http/Controllers/Api/V1/PayrollController.php
@@ -8,16 +8,20 @@
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
 use App\Http\Requests\V1\Payroll\CopyFromPreviousPayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
+use App\Http\Requests\V1\Payroll\StorePayrollJournalRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollSettingRequest;
+use App\Services\ExportService;
 use App\Services\PayrollService;
 use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 class PayrollController extends Controller
 {
     public function __construct(
-        private readonly PayrollService $service
+        private readonly PayrollService $service,
+        private readonly ExportService $exportService
     ) {}
 
     /**
@@ -218,6 +222,47 @@ public function payslip(int $id)
         return ApiResponse::success($payslip, __('message.fetched'));
     }
 
+    /**
+     * 급여 엑셀 내보내기
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->only([
+            'year',
+            'month',
+            'status',
+            'user_id',
+            'department_id',
+            'search',
+            'sort_by',
+            'sort_dir',
+        ]);
+
+        $exportData = $this->service->getExportData($params);
+        $filename = '급여현황_'.date('Ymd_His');
+
+        return $this->exportService->download(
+            $exportData['data'],
+            $exportData['headings'],
+            $filename,
+            '급여현황'
+        );
+    }
+
+    /**
+     * 급여 전표 생성
+     */
+    public function journalEntries(StorePayrollJournalRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+        $entryDate = $request->input('entry_date');
+
+        $entry = $this->service->createJournalEntries($year, $month, $entryDate);
+
+        return ApiResponse::success($entry, __('message.payroll.journal_created'));
+    }
+
     /**
      * 급여 설정 조회
      */
diff --git a/app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php b/app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php
new file mode 100644
index 0000000..b8643cc
--- /dev/null
+++ b/app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePayrollJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+            'entry_date' => ['nullable', 'date_format:Y-m-d'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+            'entry_date' => __('validation.attributes.entry_date'),
+        ];
+    }
+}
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
index 6b2b415..ab8c4a9 100644
--- a/app/Models/Tenants/JournalEntry.php
+++ b/app/Models/Tenants/JournalEntry.php
@@ -52,6 +52,8 @@ class JournalEntry extends Model
 
     public const SOURCE_HOMETAX_INVOICE = 'hometax_invoice';
 
+    public const SOURCE_PAYROLL = 'payroll';
+
     // Entry type
     public const TYPE_GENERAL = 'general';
 
diff --git a/app/Services/PayrollService.php b/app/Services/PayrollService.php
index a4fdb0b..798d363 100644
--- a/app/Services/PayrollService.php
+++ b/app/Services/PayrollService.php
@@ -3,6 +3,7 @@
 namespace App\Services;
 
 use App\Models\Tenants\IncomeTaxBracket;
+use App\Models\Tenants\JournalEntry;
 use App\Models\Tenants\Payroll;
 use App\Models\Tenants\PayrollSetting;
 use App\Models\Tenants\TenantUserProfile;
@@ -916,4 +917,258 @@ public function resolveFamilyCount(int $userId): int
 
         return max(1, min(11, 1 + $dependentCount));
     }
+
+    // =========================================================================
+    // 엑셀 내보내기
+    // =========================================================================
+
+    /**
+     * 급여 엑셀 내보내기용 데이터
+     */
+    public function getExportData(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['user:id,name,email', 'user.tenantProfiles' => function ($q) use ($tenantId) {
+                $q->where('tenant_id', $tenantId)->with('department:id,name');
+            }]);
+
+        if (! empty($params['year'])) {
+            $query->where('pay_year', $params['year']);
+        }
+        if (! empty($params['month'])) {
+            $query->where('pay_month', $params['month']);
+        }
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+        if (! empty($params['user_id'])) {
+            $query->where('user_id', $params['user_id']);
+        }
+        if (! empty($params['department_id'])) {
+            $deptId = $params['department_id'];
+            $query->whereHas('user.tenantProfiles', function ($q) use ($tenantId, $deptId) {
+                $q->where('tenant_id', $tenantId)->where('department_id', $deptId);
+            });
+        }
+        if (! empty($params['search'])) {
+            $query->whereHas('user', function ($q) use ($params) {
+                $q->where('name', 'like', "%{$params['search']}%");
+            });
+        }
+
+        $sortBy = $params['sort_by'] ?? 'pay_year';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+
+        if ($sortBy === 'period') {
+            $query->orderBy('pay_year', $sortDir)->orderBy('pay_month', $sortDir);
+        } else {
+            $query->orderBy($sortBy, $sortDir);
+        }
+
+        $payrolls = $query->get();
+
+        $statusLabels = [
+            Payroll::STATUS_DRAFT => '작성중',
+            Payroll::STATUS_CONFIRMED => '확정',
+            Payroll::STATUS_PAID => '지급완료',
+        ];
+
+        $data = $payrolls->map(function ($payroll) use ($statusLabels) {
+            $profile = $payroll->user?->tenantProfiles?->first();
+            $department = $profile?->department?->name ?? '-';
+
+            return [
+                $payroll->pay_year.'년 '.$payroll->pay_month.'월',
+                $payroll->user?->name ?? '-',
+                $department,
+                number_format($payroll->base_salary),
+                number_format($payroll->overtime_pay),
+                number_format($payroll->bonus),
+                number_format($payroll->gross_salary),
+                number_format($payroll->income_tax),
+                number_format($payroll->resident_tax),
+                number_format($payroll->health_insurance),
+                number_format($payroll->long_term_care),
+                number_format($payroll->pension),
+                number_format($payroll->employment_insurance),
+                number_format($payroll->total_deductions),
+                number_format($payroll->net_salary),
+                $statusLabels[$payroll->status] ?? $payroll->status,
+            ];
+        })->toArray();
+
+        $headings = [
+            '급여월',
+            '직원명',
+            '부서',
+            '기본급',
+            '야근수당',
+            '상여금',
+            '총지급액',
+            '소득세',
+            '주민세',
+            '건강보험',
+            '장기요양',
+            '국민연금',
+            '고용보험',
+            '공제합계',
+            '실지급액',
+            '상태',
+        ];
+
+        return [
+            'data' => $data,
+            'headings' => $headings,
+        ];
+    }
+
+    // =========================================================================
+    // 전표 생성
+    // =========================================================================
+
+    /**
+     * 급여 전표 일괄 생성
+     *
+     * 해당 연월의 확정/지급완료 급여를 합산하여 전표를 생성한다.
+     * - 차변: 급여 (총지급액)
+     * - 대변: 각 공제항목 + 미지급금(실지급액)
+     */
+    public function createJournalEntries(int $year, int $month, ?string $entryDate = null): JournalEntry
+    {
+        $tenantId = $this->tenantId();
+
+        $payrolls = Payroll::query()
+            ->where('tenant_id', $tenantId)
+            ->forPeriod($year, $month)
+            ->whereIn('status', [Payroll::STATUS_CONFIRMED, Payroll::STATUS_PAID])
+            ->get();
+
+        if ($payrolls->isEmpty()) {
+            throw new BadRequestHttpException(__('error.payroll.no_confirmed_payrolls'));
+        }
+
+        // 합산
+        $totalGross = $payrolls->sum('gross_salary');
+        $totalIncomeTax = $payrolls->sum('income_tax');
+        $totalResidentTax = $payrolls->sum('resident_tax');
+        $totalHealthInsurance = $payrolls->sum('health_insurance');
+        $totalLongTermCare = $payrolls->sum('long_term_care');
+        $totalPension = $payrolls->sum('pension');
+        $totalEmploymentInsurance = $payrolls->sum('employment_insurance');
+        $totalNet = $payrolls->sum('net_salary');
+
+        // 전표일자: 지정값 또는 해당월 급여지급일
+        if (! $entryDate) {
+            $settings = PayrollSetting::getOrCreate($tenantId);
+            $payDay = min($settings->pay_day, 28);
+            $entryDate = sprintf('%04d-%02d-%02d', $year, $month, $payDay);
+        }
+
+        $sourceKey = "payroll_{$year}_{$month}";
+        $description = "{$year}년 {$month}월 급여";
+
+        // 분개 행 구성
+        $rows = [];
+
+        // 차변: 급여 (총지급액)
+        $rows[] = [
+            'side' => 'debit',
+            'account_code' => '51100',
+            'account_name' => '급여',
+            'debit_amount' => (int) $totalGross,
+            'credit_amount' => 0,
+            'memo' => $description,
+        ];
+
+        // 대변: 소득세예수금
+        if ($totalIncomeTax > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25500',
+                'account_name' => '예수금-소득세',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalIncomeTax,
+            ];
+        }
+
+        // 대변: 주민세예수금
+        if ($totalResidentTax > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25501',
+                'account_name' => '예수금-주민세',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalResidentTax,
+            ];
+        }
+
+        // 대변: 건강보험예수금
+        if ($totalHealthInsurance > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25502',
+                'account_name' => '예수금-건강보험',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalHealthInsurance,
+            ];
+        }
+
+        // 대변: 장기요양보험예수금
+        if ($totalLongTermCare > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25503',
+                'account_name' => '예수금-장기요양',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalLongTermCare,
+            ];
+        }
+
+        // 대변: 국민연금예수금
+        if ($totalPension > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25504',
+                'account_name' => '예수금-국민연금',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalPension,
+            ];
+        }
+
+        // 대변: 고용보험예수금
+        if ($totalEmploymentInsurance > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25505',
+                'account_name' => '예수금-고용보험',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalEmploymentInsurance,
+            ];
+        }
+
+        // 대변: 미지급금 (실지급액)
+        if ($totalNet > 0) {
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300',
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => (int) $totalNet,
+                'memo' => "급여 실지급액 ({$payrolls->count()}명)",
+            ];
+        }
+
+        $syncService = app(JournalSyncService::class);
+
+        return $syncService->saveForSource(
+            JournalEntry::SOURCE_PAYROLL,
+            $sourceKey,
+            $entryDate,
+            $description,
+            $rows
+        );
+    }
 }
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 4b426e0..a3165cb 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -289,6 +289,7 @@
         'invalid_withdrawal' => '유효하지 않은 출금 내역입니다.',
         'user_not_found' => '직원 정보를 찾을 수 없습니다.',
         'no_base_salary' => '기본급이 설정되지 않았습니다.',
+        'no_confirmed_payrolls' => '해당 연월에 확정된 급여가 없습니다.',
     ],
 
     // 세금계산서 관련
diff --git a/lang/ko/message.php b/lang/ko/message.php
index 46159a0..bd1e14a 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -328,6 +328,8 @@
         'copied' => '전월 급여가 복사되었습니다.',
         'calculated' => '급여가 일괄 계산되었습니다.',
         'payslip_fetched' => '급여명세서를 조회했습니다.',
+        'exported' => '급여 현황이 내보내기되었습니다.',
+        'journal_created' => '급여 전표가 생성되었습니다.',
     ],
 
     // 급여 설정 관리
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index d4a580a..0a18dc4 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -103,6 +103,8 @@
     Route::post('/bulk-confirm', [PayrollController::class, 'bulkConfirm'])->name('v1.payrolls.bulk-confirm');
     Route::post('/bulk-generate', [PayrollController::class, 'bulkGenerate'])->name('v1.payrolls.bulk-generate');
     Route::post('/copy-from-previous', [PayrollController::class, 'copyFromPrevious'])->name('v1.payrolls.copy-from-previous');
+    Route::get('/export', [PayrollController::class, 'export'])->name('v1.payrolls.export');
+    Route::post('/journal-entries', [PayrollController::class, 'journalEntries'])->name('v1.payrolls.journal-entries');
     Route::get('/{id}', [PayrollController::class, 'show'])->whereNumber('id')->name('v1.payrolls.show');
     Route::put('/{id}', [PayrollController::class, 'update'])->whereNumber('id')->name('v1.payrolls.update');
     Route::delete('/{id}', [PayrollController::class, 'destroy'])->whereNumber('id')->name('v1.payrolls.destroy');

From 964ee40e8d50456f98864ee7674ca67a944765f7 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 11:00:15 +0900
Subject: [PATCH 156/166] =?UTF-8?q?fix:=20[equipment]=20=EA=B8=B0=EB=B3=B8?=
 =?UTF-8?q?=20DB=EC=97=90=20equipment=20=ED=85=8C=EC=9D=B4=EB=B8=94=20?=
 =?UTF-8?q?=EC=83=9D=EC=84=B1=20=EB=A7=88=EC=9D=B4=EA=B7=B8=EB=A0=88?=
 =?UTF-8?q?=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 기존 마이그레이션이 codebridge DB에만 테이블을 생성하는 문제 수정
- 운영서버(API+React)에서는 기본 DB(sam/sam_prod)에 테이블 필요
- hasTable() 체크로 이미 존재하는 환경에서는 건너뜀
- 모든 컬럼 최신 스키마 반영 (inspection_cycle, sub_manager_id, options)
- options 마이그레이션도 hasTable/hasColumn 안전 체크 추가
---
 ...2_100001_ensure_equipment_tables_exist.php | 203 ++++++++++++++++++
 1 file changed, 203 insertions(+)
 create mode 100644 database/migrations/2026_03_12_100001_ensure_equipment_tables_exist.php

diff --git a/database/migrations/2026_03_12_100001_ensure_equipment_tables_exist.php b/database/migrations/2026_03_12_100001_ensure_equipment_tables_exist.php
new file mode 100644
index 0000000..1bcc97e
--- /dev/null
+++ b/database/migrations/2026_03_12_100001_ensure_equipment_tables_exist.php
@@ -0,0 +1,203 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * equipment 테이블이 기본 DB(sam)에 존재하는지 확인하고, 없으면 생성한다.
+ *
+ * 배경: 기존 마이그레이션이 codebridge DB에 테이블을 생성했으나,
+ * 운영서버(API+React)에서는 기본 DB(sam/sam_prod)에 테이블이 필요하다.
+ * 이미 테이블이 존재하는 환경에서는 모든 생성을 건너뛴다.
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 1. equipments (메인 설비 마스터)
+        if (! Schema::hasTable('equipments')) {
+            Schema::create('equipments', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->string('equipment_code', 20)->comment('설비코드 (KD-M-001 형식)');
+                $table->string('name', 100)->comment('설비명');
+                $table->string('equipment_type', 50)->nullable()->comment('설비유형');
+                $table->string('specification', 255)->nullable()->comment('규격');
+                $table->string('manufacturer', 100)->nullable()->comment('제조사');
+                $table->string('model_name', 100)->nullable()->comment('모델명');
+                $table->string('serial_no', 100)->nullable()->comment('제조번호');
+                $table->string('location', 100)->nullable()->comment('위치');
+                $table->string('production_line', 50)->nullable()->comment('생산라인');
+                $table->date('purchase_date')->nullable()->comment('구입일');
+                $table->date('install_date')->nullable()->comment('설치일');
+                $table->decimal('purchase_price', 15, 2)->nullable()->comment('구입가격');
+                $table->integer('useful_life')->nullable()->comment('내용연수');
+                $table->string('status', 20)->default('active')->comment('상태: active/idle/disposed');
+                $table->date('disposed_date')->nullable()->comment('폐기일');
+                $table->foreignId('manager_id')->nullable()->comment('담당자 ID');
+                $table->foreignId('sub_manager_id')->nullable()->comment('부 담당자 ID');
+                $table->string('photo_path', 500)->nullable()->comment('설비사진 경로');
+                $table->text('memo')->nullable()->comment('비고');
+                $table->json('options')->nullable()->comment('확장 속성 JSON');
+                $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+                $table->integer('sort_order')->default(0)->comment('정렬순서');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->foreignId('deleted_by')->nullable()->comment('삭제자 ID');
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->unique(['tenant_id', 'equipment_code'], 'uq_equipment_code');
+                $table->index(['tenant_id', 'status'], 'idx_equipment_status');
+                $table->index(['tenant_id', 'production_line'], 'idx_equipment_line');
+                $table->index(['tenant_id', 'equipment_type'], 'idx_equipment_type');
+            });
+        }
+
+        // 2. equipment_inspection_templates (점검항목 템플릿)
+        if (! Schema::hasTable('equipment_inspection_templates')) {
+            Schema::create('equipment_inspection_templates', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->string('inspection_cycle', 20)->default('daily')
+                    ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+                $table->integer('item_no')->comment('항목번호');
+                $table->string('check_point', 50)->comment('점검개소');
+                $table->string('check_item', 100)->comment('점검항목');
+                $table->string('check_timing', 20)->nullable()->comment('시기: operating/stopped');
+                $table->string('check_frequency', 50)->nullable()->comment('주기');
+                $table->text('check_method')->nullable()->comment('점검방법 및 기준');
+                $table->integer('sort_order')->default(0)->comment('정렬순서');
+                $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+                $table->timestamps();
+
+                $table->unique(['equipment_id', 'inspection_cycle', 'item_no'], 'uq_equipment_cycle_item_no');
+                $table->index('tenant_id', 'idx_insp_tmpl_tenant');
+                $table->index('inspection_cycle', 'idx_insp_tmpl_cycle');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 3. equipment_inspections (점검 헤더)
+        if (! Schema::hasTable('equipment_inspections')) {
+            Schema::create('equipment_inspections', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->string('inspection_cycle', 20)->default('daily')
+                    ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+                $table->string('year_month', 7)->comment('점검년월 (2026-02)');
+                $table->string('overall_judgment', 10)->nullable()->comment('종합판정: OK/NG');
+                $table->foreignId('inspector_id')->nullable()->comment('점검자 ID');
+                $table->text('repair_note')->nullable()->comment('수리내역');
+                $table->text('issue_note')->nullable()->comment('이상내용');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->timestamps();
+
+                $table->unique(['tenant_id', 'equipment_id', 'inspection_cycle', 'year_month'], 'uq_inspection_cycle_period');
+                $table->index(['tenant_id', 'inspection_cycle', 'year_month'], 'idx_inspection_cycle_period');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 4. equipment_inspection_details (점검 상세)
+        if (! Schema::hasTable('equipment_inspection_details')) {
+            Schema::create('equipment_inspection_details', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('inspection_id')->comment('점검 헤더 ID');
+                $table->unsignedBigInteger('template_item_id')->comment('점검항목 템플릿 ID');
+                $table->date('check_date')->comment('점검일');
+                $table->string('result', 10)->nullable()->comment('결과: good/bad/repaired');
+                $table->string('note', 500)->nullable()->comment('비고');
+                $table->timestamps();
+
+                $table->unique(['inspection_id', 'template_item_id', 'check_date'], 'uq_inspection_detail');
+
+                $table->foreign('inspection_id')
+                    ->references('id')
+                    ->on('equipment_inspections')
+                    ->onDelete('cascade');
+
+                $table->foreign('template_item_id')
+                    ->references('id')
+                    ->on('equipment_inspection_templates')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 5. equipment_repairs (수리이력)
+        if (! Schema::hasTable('equipment_repairs')) {
+            Schema::create('equipment_repairs', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->date('repair_date')->comment('수리일');
+                $table->string('repair_type', 20)->comment('보전구분: internal/external');
+                $table->decimal('repair_hours', 5, 1)->nullable()->comment('수리시간');
+                $table->text('description')->nullable()->comment('수리내용');
+                $table->decimal('cost', 15, 2)->nullable()->comment('수리비용');
+                $table->string('vendor', 100)->nullable()->comment('외주업체');
+                $table->foreignId('repaired_by')->nullable()->comment('수리자 ID');
+                $table->text('memo')->nullable()->comment('비고');
+                $table->json('options')->nullable()->comment('확장 속성 JSON');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->index(['tenant_id', 'repair_date'], 'idx_repair_date');
+                $table->index(['tenant_id', 'equipment_id'], 'idx_repair_equipment');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 6. equipment_process (설비-공정 매핑)
+        if (! Schema::hasTable('equipment_process')) {
+            Schema::create('equipment_process', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->unsignedBigInteger('process_id')->comment('공정 ID');
+                $table->tinyInteger('is_primary')->default(0)->comment('주 설비 여부');
+                $table->timestamps();
+
+                $table->unique(['equipment_id', 'process_id'], 'uq_equipment_process');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+
+                $table->foreign('process_id')
+                    ->references('id')
+                    ->on('processes')
+                    ->onDelete('cascade');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        // 역순으로 삭제 (FK 의존성)
+        Schema::dropIfExists('equipment_process');
+        Schema::dropIfExists('equipment_inspection_details');
+        Schema::dropIfExists('equipment_repairs');
+        Schema::dropIfExists('equipment_inspections');
+        Schema::dropIfExists('equipment_inspection_templates');
+        Schema::dropIfExists('equipments');
+    }
+};

From 8c301b54e3d93526f6a7f2be79c4e1371a1e80de Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 11:30:50 +0900
Subject: [PATCH 157/166] =?UTF-8?q?fix:=20[payroll]=20=EC=9D=BC=EA=B4=84?=
 =?UTF-8?q?=20=EC=83=9D=EC=84=B1=20=EC=8B=9C=20=EC=82=AD=EC=A0=9C=EB=90=9C?=
 =?UTF-8?q?=20=EC=82=AC=EC=9A=A9=EC=9E=90=20=EA=B1=B4=EB=84=88=EB=9B=B0?=
 =?UTF-8?q?=EA=B8=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- bulkGenerate에서 users 테이블에 존재하지 않는 user_id로 인한 FK 위반 해결
- whereHas('user')로 유효한 사용자만 조회
---
 app/Services/PayrollService.php | 1 +
 1 file changed, 1 insertion(+)

diff --git a/app/Services/PayrollService.php b/app/Services/PayrollService.php
index 798d363..2413047 100644
--- a/app/Services/PayrollService.php
+++ b/app/Services/PayrollService.php
@@ -421,6 +421,7 @@ public function bulkGenerate(int $year, int $month): array
             ->with('user:id,name')
             ->where('tenant_id', $tenantId)
             ->where('employee_status', 'active')
+            ->whereHas('user')
             ->get();
 
         DB::transaction(function () use ($employees, $tenantId, $year, $month, $settings, $userId, &$created, &$skipped) {

From 723b5a8e1a241d54820cc4bd2e65c01e7c0356c3 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 12:22:58 +0900
Subject: [PATCH 158/166] =?UTF-8?q?feat:=20[pmis]=20pmis=5Fworkers=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88=EC=9D=B4=EA=B7=B8?=
 =?UTF-8?q?=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 건설PMIS 현장 작업자 전용 프로필 테이블
- tenant_id + user_id 유니크 제약 포함
---
 ...03_12_120000_create_pmis_workers_table.php | 38 +++++++++++++++++++
 1 file changed, 38 insertions(+)
 create mode 100644 database/migrations/2026_03_12_120000_create_pmis_workers_table.php

diff --git a/database/migrations/2026_03_12_120000_create_pmis_workers_table.php b/database/migrations/2026_03_12_120000_create_pmis_workers_table.php
new file mode 100644
index 0000000..ffda5f3
--- /dev/null
+++ b/database/migrations/2026_03_12_120000_create_pmis_workers_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('pmis_workers', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->default(1)->index();
+            $table->unsignedBigInteger('user_id')->nullable()->index()->comment('SAM users 테이블 FK (연결된 계정)');
+            $table->string('name', 50);
+            $table->string('login_id', 50)->nullable()->comment('PMIS 로그인 아이디');
+            $table->string('phone', 20)->nullable();
+            $table->string('email', 255)->nullable();
+            $table->string('department', 100)->nullable()->comment('소속 부서/현장소장 등');
+            $table->string('position', 50)->nullable()->comment('직책');
+            $table->string('role_type', 50)->nullable()->comment('권한 유형: 협력업체사용자, 원청관리자 등');
+            $table->string('gender', 5)->nullable();
+            $table->string('company', 100)->nullable()->comment('소속 업체명');
+            $table->string('profile_photo_path', 500)->nullable();
+            $table->json('options')->nullable();
+            $table->timestamp('last_login_at')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'user_id'], 'pmis_workers_tenant_user_unique');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('pmis_workers');
+    }
+};

From 2d32faa9b502e45db37fff394b35d8d67aeccef6 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 13:45:15 +0900
Subject: [PATCH 159/166] =?UTF-8?q?refactor:=20[equipment]=20=EC=82=AC?=
 =?UTF-8?q?=EC=A7=84=20=EC=97=85=EB=A1=9C=EB=93=9C=EB=A5=BC=20R2(FileStora?=
 =?UTF-8?q?geSystem)=20=EA=B8=B0=EB=B0=98=EC=9C=BC=EB=A1=9C=20=EC=A0=84?=
 =?UTF-8?q?=ED=99=98?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- GCS 스텁 코드를 Cloudflare R2 기반 실제 파일 업로드로 교체
- File 모델 import를 Boards\File에서 Commons\File로 수정
- StoreEquipmentPhotoRequest FormRequest 추가 (파일 검증)
- 다중 파일 업로드 지원 (최대 10장 제한)
- softDeleteFile 패턴 적용 (삭제 시 soft delete)
- ItemsFileController 패턴 준용 (R2 저장, 랜덤 파일명)
---
 .../V1/Equipment/EquipmentPhotoController.php |   6 +-
 .../Equipment/StoreEquipmentPhotoRequest.php  |  53 +++++++++
 app/Models/Equipment/Equipment.php            |   2 +-
 .../Equipment/EquipmentPhotoService.php       | 112 +++++++++++++++---
 4 files changed, 150 insertions(+), 23 deletions(-)
 create mode 100644 app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php

diff --git a/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
index 71ca832..35de41c 100644
--- a/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
+++ b/app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php
@@ -4,9 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\Equipment\StoreEquipmentPhotoRequest;
 use App\Services\Equipment\EquipmentPhotoService;
 use Illuminate\Http\JsonResponse;
-use Illuminate\Http\Request;
 
 class EquipmentPhotoController extends Controller
 {
@@ -20,10 +20,10 @@ public function index(int $id): JsonResponse
         );
     }
 
-    public function store(Request $request, int $id): JsonResponse
+    public function store(StoreEquipmentPhotoRequest $request, int $id): JsonResponse
     {
         return ApiResponse::handle(
-            fn () => $this->service->store($id, $request->all()),
+            fn () => $this->service->store($id, $request->file('files')),
             __('message.equipment.photo_uploaded')
         );
     }
diff --git a/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php b/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php
new file mode 100644
index 0000000..699859d
--- /dev/null
+++ b/app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\Equipment;
+
+use App\Models\Commons\File;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentPhotoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $equipmentId = $this->route('id');
+        $currentCount = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->whereNull('deleted_at')
+            ->count();
+
+        $maxFiles = 10 - $currentCount;
+
+        return [
+            'files' => ['required', 'array', 'min:1', "max:{$maxFiles}"],
+            'files.*' => [
+                'required',
+                'file',
+                'mimes:jpg,jpeg,png,gif,bmp,webp',
+                'max:10240', // 10MB
+            ],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'files' => '사진 파일',
+            'files.*' => '사진 파일',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'files.required' => __('error.file.required'),
+            'files.max' => __('error.equipment.photo_limit_exceeded'),
+            'files.*.mimes' => __('error.file.invalid_type'),
+            'files.*.max' => __('error.file.size_exceeded'),
+        ];
+    }
+}
diff --git a/app/Models/Equipment/Equipment.php b/app/Models/Equipment/Equipment.php
index 3c7d996..dadf480 100644
--- a/app/Models/Equipment/Equipment.php
+++ b/app/Models/Equipment/Equipment.php
@@ -2,7 +2,7 @@
 
 namespace App\Models\Equipment;
 
-use App\Models\Boards\File;
+use App\Models\Commons\File;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
diff --git a/app/Services/Equipment/EquipmentPhotoService.php b/app/Services/Equipment/EquipmentPhotoService.php
index e06cccb..1d6bbe1 100644
--- a/app/Services/Equipment/EquipmentPhotoService.php
+++ b/app/Services/Equipment/EquipmentPhotoService.php
@@ -2,41 +2,86 @@
 
 namespace App\Services\Equipment;
 
-use App\Models\Boards\File;
+use App\Models\Commons\File;
 use App\Models\Equipment\Equipment;
 use App\Services\Service;
+use Illuminate\Http\UploadedFile;
+use Illuminate\Support\Facades\Storage;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
 
 class EquipmentPhotoService extends Service
 {
-    public function index(int $equipmentId): \Illuminate\Database\Eloquent\Collection
+    private const MAX_PHOTOS = 10;
+
+    public function index(int $equipmentId): array
     {
-        $equipment = Equipment::find($equipmentId);
+        $equipment = $this->getEquipment($equipmentId);
 
-        if (! $equipment) {
-            throw new NotFoundHttpException(__('error.equipment.not_found'));
-        }
-
-        return $equipment->photos;
+        return $equipment->photos->map(fn ($file) => $this->formatFileResponse($file))->values()->toArray();
     }
 
-    public function store(int $equipmentId, array $fileData): File
+    /**
+     * @param  UploadedFile[]  $files
+     */
+    public function store(int $equipmentId, array $files): array
     {
-        $equipment = Equipment::find($equipmentId);
+        $equipment = $this->getEquipment($equipmentId);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
 
-        if (! $equipment) {
-            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        $currentCount = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->whereNull('deleted_at')
+            ->count();
+
+        if ($currentCount + count($files) > self::MAX_PHOTOS) {
+            throw new \Exception(__('error.equipment.photo_limit_exceeded'));
         }
 
-        return File::create(array_merge($fileData, [
-            'document_id' => $equipmentId,
-            'document_type' => 'equipment',
-        ]));
+        $uploaded = [];
+
+        foreach ($files as $uploadedFile) {
+            $extension = $uploadedFile->getClientOriginalExtension();
+            $storedName = bin2hex(random_bytes(8)).'.'.$extension;
+            $displayName = $uploadedFile->getClientOriginalName();
+
+            $year = date('Y');
+            $month = date('m');
+            $directory = sprintf('%d/equipment/%s/%s', $tenantId, $year, $month);
+            $filePath = $directory.'/'.$storedName;
+
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
+
+            $mimeType = $uploadedFile->getMimeType();
+
+            $file = File::create([
+                'tenant_id' => $tenantId,
+                'display_name' => $displayName,
+                'stored_name' => $storedName,
+                'file_path' => $filePath,
+                'file_size' => $uploadedFile->getSize(),
+                'mime_type' => $mimeType,
+                'file_type' => 'image',
+                'document_id' => $equipmentId,
+                'document_type' => 'equipment',
+                'is_temp' => false,
+                'uploaded_by' => $userId,
+                'created_by' => $userId,
+            ]);
+
+            $uploaded[] = $this->formatFileResponse($file);
+        }
+
+        return $uploaded;
     }
 
-    public function destroy(int $equipmentId, int $fileId): bool
+    public function destroy(int $equipmentId, int $fileId): array
     {
-        $file = File::where('document_id', $equipmentId)
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $file = File::where('tenant_id', $tenantId)
+            ->where('document_id', $equipmentId)
             ->where('document_type', 'equipment')
             ->where('id', $fileId)
             ->first();
@@ -45,6 +90,35 @@ public function destroy(int $equipmentId, int $fileId): bool
             throw new NotFoundHttpException(__('error.file.not_found'));
         }
 
-        return $file->delete();
+        $file->softDeleteFile($userId);
+
+        return [
+            'file_id' => $fileId,
+            'deleted' => true,
+        ];
+    }
+
+    private function getEquipment(int $equipmentId): Equipment
+    {
+        $equipment = Equipment::find($equipmentId);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return $equipment;
+    }
+
+    private function formatFileResponse(File $file): array
+    {
+        return [
+            'id' => $file->id,
+            'file_name' => $file->display_name,
+            'file_path' => $file->file_path,
+            'file_url' => url("/api/v1/files/{$file->id}/download"),
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->format('Y-m-d H:i:s'),
+        ];
     }
 }

From f3849808d579afeb69a73e2701e995ba04c75084 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 14:00:43 +0900
Subject: [PATCH 160/166] =?UTF-8?q?feat:=20[QMS]=20=EC=A0=90=EA=B2=80?=
 =?UTF-8?q?=ED=91=9C=20=ED=86=A0=EA=B8=80=20API=20=EC=B6=94=EA=B0=80=20+?=
 =?UTF-8?q?=20=EB=A0=88=EA=B1=B0=EC=8B=9C=20AuditChecklist=20=EB=9D=BC?=
 =?UTF-8?q?=EC=9A=B0=ED=8A=B8=20=EC=A0=9C=EA=B1=B0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- ChecklistTemplateController.toggleItem() 추가 (PATCH /{id}/items/{subItemId}/toggle)
- ChecklistTemplate 모델 User 클래스 경로 수정 (Members\User)
- AuditChecklistController 라우트 제거 (checklist_templates로 통합)

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .../Api/V1/ChecklistTemplateController.php        | 10 ++++++++++
 app/Models/Qualitys/ChecklistTemplate.php         |  4 ++--
 routes/api/v1/quality.php                         | 15 ++-------------
 3 files changed, 14 insertions(+), 15 deletions(-)

diff --git a/app/Http/Controllers/Api/V1/ChecklistTemplateController.php b/app/Http/Controllers/Api/V1/ChecklistTemplateController.php
index a749df7..da1ce14 100644
--- a/app/Http/Controllers/Api/V1/ChecklistTemplateController.php
+++ b/app/Http/Controllers/Api/V1/ChecklistTemplateController.php
@@ -34,6 +34,16 @@ public function update(SaveChecklistTemplateRequest $request, int $id)
         }, __('message.updated'));
     }
 
+    /**
+     * 항목 완료 토글
+     */
+    public function toggleItem(int $id, string $subItemId)
+    {
+        return ApiResponse::handle(function () use ($id, $subItemId) {
+            return $this->service->toggleItem($id, $subItemId);
+        }, __('message.updated'));
+    }
+
     /**
      * 항목별 파일 목록 조회
      */
diff --git a/app/Models/Qualitys/ChecklistTemplate.php b/app/Models/Qualitys/ChecklistTemplate.php
index 3201593..4c4698f 100644
--- a/app/Models/Qualitys/ChecklistTemplate.php
+++ b/app/Models/Qualitys/ChecklistTemplate.php
@@ -33,12 +33,12 @@ class ChecklistTemplate extends Model
 
     public function creator(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'created_by');
+        return $this->belongsTo(\App\Models\Members\User::class, 'created_by');
     }
 
     public function updater(): BelongsTo
     {
-        return $this->belongsTo(\App\Models\User::class, 'updated_by');
+        return $this->belongsTo(\App\Models\Members\User::class, 'updated_by');
     }
 
     /**
diff --git a/routes/api/v1/quality.php b/routes/api/v1/quality.php
index b266e15..c09c5f1 100644
--- a/routes/api/v1/quality.php
+++ b/routes/api/v1/quality.php
@@ -7,7 +7,6 @@
  * - 실적신고
  */
 
-use App\Http\Controllers\Api\V1\AuditChecklistController;
 use App\Http\Controllers\Api\V1\ChecklistTemplateController;
 use App\Http\Controllers\Api\V1\PerformanceReportController;
 use App\Http\Controllers\Api\V1\QmsLotAuditController;
@@ -55,6 +54,7 @@
 Route::prefix('quality/checklist-templates')->group(function () {
     Route::get('', [ChecklistTemplateController::class, 'show'])->name('v1.quality.checklist-templates.show');
     Route::put('/{id}', [ChecklistTemplateController::class, 'update'])->whereNumber('id')->name('v1.quality.checklist-templates.update');
+    Route::patch('/{id}/items/{subItemId}/toggle', [ChecklistTemplateController::class, 'toggleItem'])->whereNumber('id')->name('v1.quality.checklist-templates.toggle-item');
 });
 
 // QMS 점검표 문서 (파일) 관리
@@ -64,15 +64,4 @@
     Route::delete('/{id}', [ChecklistTemplateController::class, 'deleteDocument'])->whereNumber('id')->name('v1.quality.qms-documents.destroy');
 });
 
-// QMS 기준/매뉴얼 심사 (1일차)
-Route::prefix('qms')->group(function () {
-    Route::get('/checklists', [AuditChecklistController::class, 'index'])->name('v1.qms.checklists.index');
-    Route::post('/checklists', [AuditChecklistController::class, 'store'])->name('v1.qms.checklists.store');
-    Route::get('/checklists/{id}', [AuditChecklistController::class, 'show'])->whereNumber('id')->name('v1.qms.checklists.show');
-    Route::put('/checklists/{id}', [AuditChecklistController::class, 'update'])->whereNumber('id')->name('v1.qms.checklists.update');
-    Route::patch('/checklists/{id}/complete', [AuditChecklistController::class, 'complete'])->whereNumber('id')->name('v1.qms.checklists.complete');
-    Route::patch('/checklist-items/{id}/toggle', [AuditChecklistController::class, 'toggleItem'])->whereNumber('id')->name('v1.qms.checklist-items.toggle');
-    Route::get('/checklist-items/{id}/documents', [AuditChecklistController::class, 'itemDocuments'])->whereNumber('id')->name('v1.qms.checklist-items.documents');
-    Route::post('/checklist-items/{id}/documents', [AuditChecklistController::class, 'attachDocument'])->whereNumber('id')->name('v1.qms.checklist-items.documents.attach');
-    Route::delete('/checklist-items/{id}/documents/{docId}', [AuditChecklistController::class, 'detachDocument'])->whereNumber('id')->whereNumber('docId')->name('v1.qms.checklist-items.documents.detach');
-});
+// QMS 기준/매뉴얼 심사 (1일차) — checklist_templates로 통합됨, AuditChecklistController 제거

From f5b60aab384e5e2ef2985214628b72620d7a33db Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 14:00:49 +0900
Subject: [PATCH 161/166] =?UTF-8?q?fix:=20[QMS]=20=EB=A1=9C=ED=8A=B8?=
 =?UTF-8?q?=EC=8B=AC=EC=82=AC=20=EC=84=9C=EB=A5=98=20=EB=AA=A9=EB=A1=9D=20?=
 =?UTF-8?q?=EA=B0=9C=EC=84=A0?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 작업일지/중간검사: 인식 가능한 공정만 표시, 공정별 그룹핑
- 중간검사 detail: PQC Inspection 대신 WorkOrder 기반으로 변경
- 문서 아이템 표시 개선 (공정명, 작업지시번호, 문서번호 추가)
- 루트 정보에 거래처(client) 필드 추가
- location에 document 관계 eager loading 추가

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 app/Services/QmsLotAuditService.php | 39 ++++++++++++++++-------------
 1 file changed, 21 insertions(+), 18 deletions(-)

diff --git a/app/Services/QmsLotAuditService.php b/app/Services/QmsLotAuditService.php
index 951be48..c776b01 100644
--- a/app/Services/QmsLotAuditService.php
+++ b/app/Services/QmsLotAuditService.php
@@ -82,13 +82,14 @@ public function show(int $id): array
     }
 
     /**
-     * 수주 루트별 8종 서류 목록 (Document[])
+     * 수주 로트별 8종 서류 목록 (Document[])
      */
     public function routeDocuments(int $qualityDocumentOrderId): array
     {
         $docOrder = QualityDocumentOrder::with([
             'order.workOrders.process',
             'locations.orderItem',
+            'locations.document',
             'qualityDocument',
         ])->findOrFail($qualityDocumentOrderId);
 
@@ -118,20 +119,15 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         // 2. 수주서
         $documents[] = $this->formatDocument('order', '수주서', collect([$order]));
 
-        // 3. 작업일지 (공정별 1개씩 — 같은 공정의 WO는 그룹핑)
-        $workOrdersByProcess = $workOrders->groupBy('process_id')->map(fn ($group) => $group->first());
-        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $workOrdersByProcess);
+        // 3. 작업일지 & 4. 중간검사 성적서 (인식 가능한 공정만 — 공정별 1개씩)
+        $recognizedWorkOrders = $workOrders->filter(function ($wo) {
+            $subType = $this->mapProcessToSubType($wo->process?->process_name);
 
-        // 4. 중간검사 성적서 (PQC — 공정별 1개씩)
-        $pqcInspections = Inspection::where('inspection_type', 'PQC')
-            ->whereIn('work_order_id', $workOrders->pluck('id'))
-            ->with('workOrder.process')
-            ->get();
+            return $subType !== null;
+        })->groupBy('process_id')->map(fn ($group) => $group->first());
 
-        // 공정별 그룹핑 (같은 공정의 PQC는 최신 1개만)
-        $pqcByProcess = $pqcInspections->groupBy(fn ($insp) => $insp->workOrder?->process_id)
-            ->map(fn ($group) => $group->sortByDesc('inspection_date')->first());
-        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $pqcByProcess, 'workOrder');
+        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $recognizedWorkOrders);
+        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $recognizedWorkOrders);
 
         // 5. 납품확인서
         $shipments = $order->shipments()->get();
@@ -161,7 +157,7 @@ public function documentDetail(string $type, int $id): array
             'import' => $this->getInspectionDetail($id, 'IQC'),
             'order' => $this->getOrderDetail($id),
             'log' => $this->getWorkOrderLogDetail($id),
-            'report' => $this->getInspectionDetail($id, 'PQC'),
+            'report' => $this->getWorkOrderLogDetail($id),
             'confirmation', 'shipping' => $this->getShipmentDetail($id),
             'product' => $this->getLocationDetail($id),
             'quality' => $this->getQualityDocDetail($id),
@@ -240,6 +236,7 @@ private function transformRouteToFrontend(QualityDocumentOrder $docOrder, Qualit
             'id' => (string) $docOrder->id,
             'code' => $docOrder->order->order_no,
             'date' => $docOrder->order->received_at?->toDateString(),
+            'client' => $docOrder->order->client_name ?? '',
             'site' => $docOrder->order->site_name ?? '',
             'location_count' => $docOrder->locations->count(),
             'sub_items' => $docOrder->locations->values()->map(fn ($loc, $idx) => [
@@ -317,12 +314,18 @@ private function formatDocumentWithSubType(string $type, string $title, $collect
     private function formatDocumentItem(string $type, $item): array
     {
         return match ($type) {
-            'import', 'report' => [
+            'import' => [
                 'id' => (string) $item->id,
                 'title' => $item->inspection_no ?? '',
                 'date' => $item->inspection_date?->toDateString() ?? $item->request_date?->toDateString() ?? '',
                 'code' => $item->inspection_no ?? '',
             ],
+            'report' => [
+                'id' => (string) $item->id,
+                'title' => $item->process?->process_name ?? '중간검사 성적서',
+                'date' => $item->created_at?->toDateString() ?? '',
+                'code' => $item->work_order_no ?? '',
+            ],
             'order' => [
                 'id' => (string) $item->id,
                 'title' => $item->order_no,
@@ -331,9 +334,9 @@ private function formatDocumentItem(string $type, $item): array
             ],
             'log' => [
                 'id' => (string) $item->id,
-                'title' => $item->project_name ?? '작업일지',
+                'title' => $item->process?->process_name ?? '작업일지',
                 'date' => $item->created_at?->toDateString() ?? '',
-                'code' => $item->id,
+                'code' => $item->work_order_no ?? '',
             ],
             'confirmation', 'shipping' => [
                 'id' => (string) $item->id,
@@ -345,7 +348,7 @@ private function formatDocumentItem(string $type, $item): array
                 'id' => (string) $item->id,
                 'title' => trim(($item->orderItem?->floor_code ?? '').' '.($item->orderItem?->symbol_code ?? '')) ?: '제품검사 성적서',
                 'date' => $item->updated_at?->toDateString() ?? '',
-                'code' => '',
+                'code' => $item->document?->document_no ?? '',
             ],
             'quality' => [
                 'id' => (string) $item->id,

From 57d8b97dde876bc0cc2d739e085eb633a8e6b77c Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B6=8C=ED=98=81=EC=84=B1?= <shine1324@gmail.com>
Date: Thu, 12 Mar 2026 14:00:59 +0900
Subject: [PATCH 162/166] =?UTF-8?q?chore:=20[API]=20=EB=AC=B8=EC=84=9C/?=
 =?UTF-8?q?=EC=84=A4=EC=A0=95=20=EC=97=85=EB=8D=B0=EC=9D=B4=ED=8A=B8?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- LOGICAL_RELATIONSHIPS.md 관계 정보 추가
- Swagger 서버 설명 변경
- files 테이블 mime_type 컬럼 확장 마이그레이션

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
---
 .serena/project.yml                           |   9 +
 LOGICAL_RELATIONSHIPS.md                      | 158 +++++++++++++++++-
 ...232_alter_files_table_extend_mime_type.php |  28 ++++
 storage/api-docs/api-docs-v1.json             |   2 +-
 4 files changed, 195 insertions(+), 2 deletions(-)
 create mode 100644 database/migrations/2026_03_11_213232_alter_files_table_extend_mime_type.php

diff --git a/.serena/project.yml b/.serena/project.yml
index 7a512bc..686b4f7 100644
--- a/.serena/project.yml
+++ b/.serena/project.yml
@@ -114,3 +114,12 @@ symbol_info_budget:
 # Note: the backend is fixed at startup. If a project with a different backend
 # is activated post-init, an error will be returned.
 language_backend:
+
+# line ending convention to use when writing source files.
+# Possible values: unset (use global setting), "lf", "crlf", or "native" (platform default)
+# This does not affect Serena's own files (e.g. memories and configuration files), which always use native line endings.
+line_ending:
+
+# list of regex patterns which, when matched, mark a memory entry as read‑only.
+# Extends the list from the global configuration, merging the two lists.
+read_only_memory_patterns: []
diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 6fc90b6..be019cf 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-06 21:25:05
+> **자동 생성**: 2026-03-12 13:58:25
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -26,6 +26,68 @@ ### bad_debt_memos
 - **badDebt()**: belongsTo → `bad_debts`
 - **creator()**: belongsTo → `users`
 
+### barobill_bank_sync_status
+**모델**: `App\Models\Barobill\BarobillBankSyncStatus`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transactions
+**모델**: `App\Models\Barobill\BarobillBankTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transaction_splits
+**모델**: `App\Models\Barobill\BarobillBankTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_billing_records
+**모델**: `App\Models\Barobill\BarobillBillingRecord`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_card_transactions
+**모델**: `App\Models\Barobill\BarobillCardTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_card_transaction_amount_logs
+**모델**: `App\Models\Barobill\BarobillCardTransactionAmountLog`
+
+- **cardTransaction()**: belongsTo → `barobill_card_transactions`
+
+### barobill_card_transaction_splits
+**모델**: `App\Models\Barobill\BarobillCardTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_members
+**모델**: `App\Models\Barobill\BarobillMember`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_monthly_summarys
+**모델**: `App\Models\Barobill\BarobillMonthlySummary`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_subscriptions
+**모델**: `App\Models\Barobill\BarobillSubscription`
+
+- **member()**: belongsTo → `barobill_members`
+
+### hometax_invoices
+**모델**: `App\Models\Barobill\HometaxInvoice`
+
+- **tenant()**: belongsTo → `tenants`
+- **journals()**: hasMany → `hometax_invoice_journals`
+
+### hometax_invoice_journals
+**모델**: `App\Models\Barobill\HometaxInvoiceJournal`
+
+- **tenant()**: belongsTo → `tenants`
+- **invoice()**: belongsTo → `hometax_invoices`
+
 ### biddings
 **모델**: `App\Models\Bidding\Bidding`
 
@@ -309,6 +371,43 @@ ### esign_signers
 - **contract()**: belongsTo → `esign_contracts`
 - **signFields()**: hasMany → `esign_sign_fields`
 
+### equipments
+**모델**: `App\Models\Equipment\Equipment`
+
+- **inspectionTemplates()**: hasMany → `equipment_inspection_templates`
+- **inspections()**: hasMany → `equipment_inspections`
+- **repairs()**: hasMany → `equipment_repairs`
+- **photos()**: hasMany → `files`
+- **processes()**: belongsToMany → `processes`
+
+### equipment_inspections
+**모델**: `App\Models\Equipment\EquipmentInspection`
+
+- **equipment()**: belongsTo → `equipments`
+- **details()**: hasMany → `equipment_inspection_details`
+
+### equipment_inspection_details
+**모델**: `App\Models\Equipment\EquipmentInspectionDetail`
+
+- **inspection()**: belongsTo → `equipment_inspections`
+- **templateItem()**: belongsTo → `equipment_inspection_templates`
+
+### equipment_inspection_templates
+**모델**: `App\Models\Equipment\EquipmentInspectionTemplate`
+
+- **equipment()**: belongsTo → `equipments`
+
+### equipment_process
+**모델**: `App\Models\Equipment\EquipmentProcess`
+
+- **equipment()**: belongsTo → `equipments`
+- **process()**: belongsTo → `processes`
+
+### equipment_repairs
+**모델**: `App\Models\Equipment\EquipmentRepair`
+
+- **equipment()**: belongsTo → `equipments`
+
 ### estimates
 **모델**: `App\Models\Estimate\Estimate`
 
@@ -734,6 +833,36 @@ ### push_notification_settings
 **모델**: `App\Models\PushNotificationSetting`
 
 
+### audit_checklists
+**모델**: `App\Models\Qualitys\AuditChecklist`
+
+- **categories()**: hasMany → `audit_checklist_categories`
+
+### audit_checklist_categorys
+**모델**: `App\Models\Qualitys\AuditChecklistCategory`
+
+- **checklist()**: belongsTo → `audit_checklists`
+- **items()**: hasMany → `audit_checklist_items`
+
+### audit_checklist_items
+**모델**: `App\Models\Qualitys\AuditChecklistItem`
+
+- **category()**: belongsTo → `audit_checklist_categories`
+- **standardDocuments()**: hasMany → `audit_standard_documents`
+
+### audit_standard_documents
+**모델**: `App\Models\Qualitys\AuditStandardDocument`
+
+- **checklistItem()**: belongsTo → `audit_checklist_items`
+- **document()**: belongsTo → `documents`
+
+### checklist_templates
+**모델**: `App\Models\Qualitys\ChecklistTemplate`
+
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
+- **documents()**: morphMany → `files`
+
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
@@ -838,6 +967,11 @@ ### quote_revisions
 - **quote()**: belongsTo → `quotes`
 - **reviser()**: belongsTo → `users`
 
+### account_codes
+**모델**: `App\Models\Tenants\AccountCode`
+
+- **children()**: hasMany → `account_codes`
+
 ### ai_reports
 **모델**: `App\Models\Tenants\AiReport`
 
@@ -857,14 +991,24 @@ ### approvals
 **모델**: `App\Models\Tenants\Approval`
 
 - **form()**: belongsTo → `approval_forms`
+- **line()**: belongsTo → `approval_lines`
 - **drafter()**: belongsTo → `users`
+- **department()**: belongsTo → `departments`
+- **parentDocument()**: belongsTo → `approvals`
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
+- **childDocuments()**: hasMany → `approvals`
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
 - **linkable()**: morphTo → `(Polymorphic)`
 
+### approval_delegations
+**모델**: `App\Models\Tenants\ApprovalDelegation`
+
+- **delegator()**: belongsTo → `users`
+- **delegate()**: belongsTo → `users`
+
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
 
@@ -883,6 +1027,7 @@ ### approval_steps
 
 - **approval()**: belongsTo → `approvals`
 - **approver()**: belongsTo → `users`
+- **actedBy()**: belongsTo → `users`
 
 ### attendances
 **모델**: `App\Models\Tenants\Attendance`
@@ -1004,6 +1149,11 @@ ### loans
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 
+### mail_logs
+**모델**: `App\Models\Tenants\MailLog`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### payments
 **모델**: `App\Models\Tenants\Payment`
 
@@ -1046,6 +1196,7 @@ ### receivings
 **모델**: `App\Models\Tenants\Receiving`
 
 - **item()**: belongsTo → `items`
+- **certificateFile()**: belongsTo → `files`
 - **creator()**: belongsTo → `users`
 
 ### salarys
@@ -1167,6 +1318,11 @@ ### tenant_field_settings
 - **fieldDef()**: belongsTo → `setting_field_defs`
 - **optionGroup()**: belongsTo → `tenant_option_groups`
 
+### tenant_mail_configs
+**모델**: `App\Models\Tenants\TenantMailConfig`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### tenant_option_groups
 **모델**: `App\Models\Tenants\TenantOptionGroup`
 
diff --git a/database/migrations/2026_03_11_213232_alter_files_table_extend_mime_type.php b/database/migrations/2026_03_11_213232_alter_files_table_extend_mime_type.php
new file mode 100644
index 0000000..d6f807e
--- /dev/null
+++ b/database/migrations/2026_03_11_213232_alter_files_table_extend_mime_type.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->string('mime_type', 150)->change();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->string('mime_type', 50)->change();
+        });
+    }
+};
diff --git a/storage/api-docs/api-docs-v1.json b/storage/api-docs/api-docs-v1.json
index 92d16ed..cb709d1 100755
--- a/storage/api-docs/api-docs-v1.json
+++ b/storage/api-docs/api-docs-v1.json
@@ -11,7 +11,7 @@
     "servers": [
         {
             "url": "https://api.sam.kr/",
-            "description": "SAM API 서버"
+            "description": "SAM관리시스템 API 서버"
         }
     ],
     "paths": {

From 76e098337f9dcacf17ac44e1a592401476536c33 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 14:02:50 +0900
Subject: [PATCH 163/166] =?UTF-8?q?feat:=20[pmis]=20=EC=8B=9C=EA=B3=B5?=
 =?UTF-8?q?=EA=B4=80=EB=A6=AC=20=EC=9D=B8=EC=9B=90=EA=B4=80=EB=A6=AC=20?=
 =?UTF-8?q?=ED=85=8C=EC=9D=B4=EB=B8=94=20=EC=83=9D=EC=84=B1=20(job=5Ftypes?=
 =?UTF-8?q?,=20construction=5Fworkers)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ..._12_140000_create_pmis_job_types_table.php | 30 ++++++++++++++
 ...create_pmis_construction_workers_table.php | 39 +++++++++++++++++++
 2 files changed, 69 insertions(+)
 create mode 100644 database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
 create mode 100644 database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php

diff --git a/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php b/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
new file mode 100644
index 0000000..7fcaecd
--- /dev/null
+++ b/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('pmis_job_types', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('name', 100);
+            $table->integer('sort_order')->default(0);
+            $table->boolean('is_active')->default(true);
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index(['tenant_id', 'name']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('pmis_job_types');
+    }
+};
diff --git a/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php b/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php
new file mode 100644
index 0000000..d2c021e
--- /dev/null
+++ b/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('pmis_construction_workers', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('company_name', 200);
+            $table->string('trade_name', 100);
+            $table->unsignedBigInteger('job_type_id')->nullable();
+            $table->string('name', 50);
+            $table->string('phone', 20)->nullable();
+            $table->string('birth_date', 6)->nullable()->comment('YYMMDD');
+            $table->char('ssn_gender', 1)->nullable()->comment('주민번호 뒷자리 첫째');
+            $table->unsignedInteger('wage')->default(0);
+            $table->string('blood_type', 5)->nullable();
+            $table->text('remark')->nullable();
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index(['tenant_id', 'company_name']);
+            $table->index(['tenant_id', 'name']);
+            $table->foreign('job_type_id')->references('id')->on('pmis_job_types')->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('pmis_construction_workers');
+    }
+};

From 9ad76ceb82d0599addb8182ab4b2ccd07eb82657 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 14:13:34 +0900
Subject: [PATCH 164/166] =?UTF-8?q?feat:=20[pmis]=20=EC=9E=A5=EB=B9=84?=
 =?UTF-8?q?=EA=B4=80=EB=A6=AC=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EC=83=9D?=
 =?UTF-8?q?=EC=84=B1=20(pmis=5Fequipments)?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ...12_150000_create_pmis_equipments_table.php | 39 +++++++++++++++++++
 1 file changed, 39 insertions(+)
 create mode 100644 database/migrations/2026_03_12_150000_create_pmis_equipments_table.php

diff --git a/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php b/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php
new file mode 100644
index 0000000..3042742
--- /dev/null
+++ b/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('pmis_equipments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('company_name', 200);
+            $table->string('equipment_code', 50)->nullable();
+            $table->string('equipment_name', 200);
+            $table->string('specification', 300)->nullable();
+            $table->string('unit', 50)->nullable();
+            $table->string('equipment_number', 100);
+            $table->string('operator', 50)->nullable()->comment('운전원');
+            $table->date('inspection_end_date')->nullable()->comment('검사종료일');
+            $table->boolean('inspection_not_applicable')->default(false)->comment('검사 해당없음');
+            $table->date('insurance_end_date')->nullable()->comment('보험종료일');
+            $table->boolean('insurance_not_applicable')->default(false)->comment('보험 해당없음');
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index(['tenant_id', 'company_name']);
+            $table->index(['tenant_id', 'equipment_name']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('pmis_equipments');
+    }
+};

From cefad468b9ead0325642110fb01c1ff25d9f91e2 Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 14:37:41 +0900
Subject: [PATCH 165/166] =?UTF-8?q?feat:=20[pmis]=20=EC=9E=90=EC=9E=AC?=
 =?UTF-8?q?=EA=B4=80=EB=A6=AC=20=ED=85=8C=EC=9D=B4=EB=B8=94=20=EB=A7=88?=
 =?UTF-8?q?=EC=9D=B4=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=20=EC=B6=94?=
 =?UTF-8?q?=EA=B0=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 ..._12_160000_create_pmis_materials_table.php | 34 +++++++++++++++++++
 1 file changed, 34 insertions(+)
 create mode 100644 database/migrations/2026_03_12_160000_create_pmis_materials_table.php

diff --git a/database/migrations/2026_03_12_160000_create_pmis_materials_table.php b/database/migrations/2026_03_12_160000_create_pmis_materials_table.php
new file mode 100644
index 0000000..826429b
--- /dev/null
+++ b/database/migrations/2026_03_12_160000_create_pmis_materials_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('pmis_materials', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('company_name', 200);
+            $table->string('material_code', 50)->nullable();
+            $table->string('material_name', 200);
+            $table->string('specification', 300)->nullable();
+            $table->string('unit', 50)->nullable();
+            $table->decimal('design_quantity', 14, 2)->default(0)->comment('설계량');
+            $table->json('options')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->index('tenant_id');
+            $table->index(['tenant_id', 'company_name']);
+            $table->index(['tenant_id', 'material_name']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('pmis_materials');
+    }
+};

From 88d919261816b0a18b0835bf66370aba8c5b000e Mon Sep 17 00:00:00 2001
From: =?UTF-8?q?=EA=B9=80=EB=B3=B4=EA=B3=A4?=
 <lightone2017@codebridge-x.com>
Date: Thu, 12 Mar 2026 14:43:51 +0900
Subject: [PATCH 166/166] =?UTF-8?q?refactor:=20[pmis]=20=EB=A7=88=EC=9D=B4?=
 =?UTF-8?q?=EA=B7=B8=EB=A0=88=EC=9D=B4=EC=85=98=EC=9D=84=20MNG=20=ED=94=84?=
 =?UTF-8?q?=EB=A1=9C=EC=A0=9D=ED=8A=B8=EB=A1=9C=20=EC=9D=B4=EA=B4=80?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- PMIS 테이블은 MNG 전용이므로 API에서 제거
- pmis_workers, pmis_job_types, pmis_construction_workers, pmis_equipments, pmis_materials
---
 ...03_12_120000_create_pmis_workers_table.php | 38 ------------------
 ..._12_140000_create_pmis_job_types_table.php | 30 --------------
 ...create_pmis_construction_workers_table.php | 39 -------------------
 ...12_150000_create_pmis_equipments_table.php | 39 -------------------
 ..._12_160000_create_pmis_materials_table.php | 34 ----------------
 5 files changed, 180 deletions(-)
 delete mode 100644 database/migrations/2026_03_12_120000_create_pmis_workers_table.php
 delete mode 100644 database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
 delete mode 100644 database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php
 delete mode 100644 database/migrations/2026_03_12_150000_create_pmis_equipments_table.php
 delete mode 100644 database/migrations/2026_03_12_160000_create_pmis_materials_table.php

diff --git a/database/migrations/2026_03_12_120000_create_pmis_workers_table.php b/database/migrations/2026_03_12_120000_create_pmis_workers_table.php
deleted file mode 100644
index ffda5f3..0000000
--- a/database/migrations/2026_03_12_120000_create_pmis_workers_table.php
+++ /dev/null
@@ -1,38 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    public function up(): void
-    {
-        Schema::create('pmis_workers', function (Blueprint $table) {
-            $table->id();
-            $table->unsignedBigInteger('tenant_id')->default(1)->index();
-            $table->unsignedBigInteger('user_id')->nullable()->index()->comment('SAM users 테이블 FK (연결된 계정)');
-            $table->string('name', 50);
-            $table->string('login_id', 50)->nullable()->comment('PMIS 로그인 아이디');
-            $table->string('phone', 20)->nullable();
-            $table->string('email', 255)->nullable();
-            $table->string('department', 100)->nullable()->comment('소속 부서/현장소장 등');
-            $table->string('position', 50)->nullable()->comment('직책');
-            $table->string('role_type', 50)->nullable()->comment('권한 유형: 협력업체사용자, 원청관리자 등');
-            $table->string('gender', 5)->nullable();
-            $table->string('company', 100)->nullable()->comment('소속 업체명');
-            $table->string('profile_photo_path', 500)->nullable();
-            $table->json('options')->nullable();
-            $table->timestamp('last_login_at')->nullable();
-            $table->timestamps();
-            $table->softDeletes();
-
-            $table->unique(['tenant_id', 'user_id'], 'pmis_workers_tenant_user_unique');
-        });
-    }
-
-    public function down(): void
-    {
-        Schema::dropIfExists('pmis_workers');
-    }
-};
diff --git a/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php b/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
deleted file mode 100644
index 7fcaecd..0000000
--- a/database/migrations/2026_03_12_140000_create_pmis_job_types_table.php
+++ /dev/null
@@ -1,30 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    public function up(): void
-    {
-        Schema::create('pmis_job_types', function (Blueprint $table) {
-            $table->id();
-            $table->unsignedBigInteger('tenant_id');
-            $table->string('name', 100);
-            $table->integer('sort_order')->default(0);
-            $table->boolean('is_active')->default(true);
-            $table->json('options')->nullable();
-            $table->timestamps();
-            $table->softDeletes();
-
-            $table->index('tenant_id');
-            $table->index(['tenant_id', 'name']);
-        });
-    }
-
-    public function down(): void
-    {
-        Schema::dropIfExists('pmis_job_types');
-    }
-};
diff --git a/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php b/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php
deleted file mode 100644
index d2c021e..0000000
--- a/database/migrations/2026_03_12_140001_create_pmis_construction_workers_table.php
+++ /dev/null
@@ -1,39 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    public function up(): void
-    {
-        Schema::create('pmis_construction_workers', function (Blueprint $table) {
-            $table->id();
-            $table->unsignedBigInteger('tenant_id');
-            $table->string('company_name', 200);
-            $table->string('trade_name', 100);
-            $table->unsignedBigInteger('job_type_id')->nullable();
-            $table->string('name', 50);
-            $table->string('phone', 20)->nullable();
-            $table->string('birth_date', 6)->nullable()->comment('YYMMDD');
-            $table->char('ssn_gender', 1)->nullable()->comment('주민번호 뒷자리 첫째');
-            $table->unsignedInteger('wage')->default(0);
-            $table->string('blood_type', 5)->nullable();
-            $table->text('remark')->nullable();
-            $table->json('options')->nullable();
-            $table->timestamps();
-            $table->softDeletes();
-
-            $table->index('tenant_id');
-            $table->index(['tenant_id', 'company_name']);
-            $table->index(['tenant_id', 'name']);
-            $table->foreign('job_type_id')->references('id')->on('pmis_job_types')->nullOnDelete();
-        });
-    }
-
-    public function down(): void
-    {
-        Schema::dropIfExists('pmis_construction_workers');
-    }
-};
diff --git a/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php b/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php
deleted file mode 100644
index 3042742..0000000
--- a/database/migrations/2026_03_12_150000_create_pmis_equipments_table.php
+++ /dev/null
@@ -1,39 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    public function up(): void
-    {
-        Schema::create('pmis_equipments', function (Blueprint $table) {
-            $table->id();
-            $table->unsignedBigInteger('tenant_id');
-            $table->string('company_name', 200);
-            $table->string('equipment_code', 50)->nullable();
-            $table->string('equipment_name', 200);
-            $table->string('specification', 300)->nullable();
-            $table->string('unit', 50)->nullable();
-            $table->string('equipment_number', 100);
-            $table->string('operator', 50)->nullable()->comment('운전원');
-            $table->date('inspection_end_date')->nullable()->comment('검사종료일');
-            $table->boolean('inspection_not_applicable')->default(false)->comment('검사 해당없음');
-            $table->date('insurance_end_date')->nullable()->comment('보험종료일');
-            $table->boolean('insurance_not_applicable')->default(false)->comment('보험 해당없음');
-            $table->json('options')->nullable();
-            $table->timestamps();
-            $table->softDeletes();
-
-            $table->index('tenant_id');
-            $table->index(['tenant_id', 'company_name']);
-            $table->index(['tenant_id', 'equipment_name']);
-        });
-    }
-
-    public function down(): void
-    {
-        Schema::dropIfExists('pmis_equipments');
-    }
-};
diff --git a/database/migrations/2026_03_12_160000_create_pmis_materials_table.php b/database/migrations/2026_03_12_160000_create_pmis_materials_table.php
deleted file mode 100644
index 826429b..0000000
--- a/database/migrations/2026_03_12_160000_create_pmis_materials_table.php
+++ /dev/null
@@ -1,34 +0,0 @@
-<?php
-
-use Illuminate\Database\Migrations\Migration;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Support\Facades\Schema;
-
-return new class extends Migration
-{
-    public function up(): void
-    {
-        Schema::create('pmis_materials', function (Blueprint $table) {
-            $table->id();
-            $table->unsignedBigInteger('tenant_id');
-            $table->string('company_name', 200);
-            $table->string('material_code', 50)->nullable();
-            $table->string('material_name', 200);
-            $table->string('specification', 300)->nullable();
-            $table->string('unit', 50)->nullable();
-            $table->decimal('design_quantity', 14, 2)->default(0)->comment('설계량');
-            $table->json('options')->nullable();
-            $table->timestamps();
-            $table->softDeletes();
-
-            $table->index('tenant_id');
-            $table->index(['tenant_id', 'company_name']);
-            $table->index(['tenant_id', 'material_name']);
-        });
-    }
-
-    public function down(): void
-    {
-        Schema::dropIfExists('pmis_materials');
-    }
-};