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/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/app/Http/Controllers/Api/V1/EntertainmentController.php b/app/Http/Controllers/Api/V1/EntertainmentController.php
index a010bee..0c6a4b7 100644
--- a/app/Http/Controllers/Api/V1/EntertainmentController.php
+++ b/app/Http/Controllers/Api/V1/EntertainmentController.php
@@ -33,4 +33,20 @@ 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;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter, $startDate, $endDate) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter, $startDate, $endDate);
+        }, __('message.fetched'));
+    }
 }
diff --git a/app/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/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/Controllers/Api/V1/LoanController.php b/app/Http/Controllers/Api/V1/LoanController.php
index fe27b67..276902e 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
 {
@@ -33,8 +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'));
     }
@@ -42,9 +45,12 @@ 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/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/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/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/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/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/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/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/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/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index 441ec50..cd10527 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 +41,40 @@ class Loan extends Model
         self::STATUS_OUTSTANDING,
         self::STATUS_SETTLED,
         self::STATUS_PARTIAL,
+        self::STATUS_HOLDING,
+        self::STATUS_USED,
+        self::STATUS_DISPOSED,
+    ];
+
+    /**
+     * 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',
     ];
 
     /**
@@ -72,6 +112,8 @@ class Loan extends Model
         'settlement_date',
         'settlement_amount',
         'status',
+        'category',
+        'metadata',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -83,6 +125,7 @@ class Loan extends Model
         'settlement_date' => 'date',
         'amount' => 'decimal:2',
         'settlement_amount' => 'decimal:2',
+        'metadata' => 'array',
     ];
 
     // =========================================================================
@@ -134,10 +177,21 @@ 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,
         };
     }
 
+    /**
+     * 카테고리 라벨
+     */
+    public function getCategoryLabelAttribute(): string
+    {
+        return self::CATEGORY_LABELS[$this->category] ?? $this->category ?? '카드';
+    }
+
     /**
      * 미정산 잔액
      */
@@ -165,19 +219,33 @@ public function getElapsedDaysAttribute(): int
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (미정산 상태만)
+     * 수정 가능 여부 (미정산 상태 또는 상품권)
      */
     public function isEditable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
-     * 삭제 가능 여부 (미정산 상태만)
+     * 삭제 가능 여부 (미정산/보유 상태 또는 상품권)
      */
     public function isDeletable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
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/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/EntertainmentService.php b/app/Services/EntertainmentService.php
index a701028..7495e6d 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 +107,83 @@ 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_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)') // 주말 제외 (중복 방지)
+            ->whereNotNull('bct.use_time')
+            ->where(function ($q) {
+                $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();
+
+        $totalCount = ($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_num')
+                    ->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 +194,436 @@ 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,
+        ];
+    }
+
+    /**
+     * 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,
+        ?string $startDate = null,
+        ?string $endDate = null
+    ): array {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $companyType = $companyType ?? 'medium';
+        $quarter = $quarter ?? $now->quarter;
+
+        // 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');
+
+        // 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;
+
+        // 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, $filterStartDate, $filterEndDate);
+
+        // 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 (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']],
+            ['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 (날짜 필터 적용)
+        $userDistribution = $this->getUserDistribution($tenantId, $filterStartDate, $filterEndDate);
+
+        // 5. 거래 내역 (날짜 필터 적용)
+        $transactions = $this->getTransactions($tenantId, $filterStartDate, $filterEndDate);
+
+        // 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
+     */
+    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/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/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
new file mode 100644
index 0000000..8056c0c
--- /dev/null
+++ b/app/Services/GeneralJournalEntryService.php
@@ -0,0 +1,576 @@
+<?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("'linked' 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("'linked' 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(),
+            '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/app/Services/LoanService.php b/app/Services/LoanService.php
index 036ae41..87cb509 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;
@@ -25,6 +26,11 @@ 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 +90,7 @@ 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 +101,14 @@ 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 +116,27 @@ 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 +145,27 @@ 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;
+
+            // 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;
     }
 
     // =========================================================================
@@ -144,17 +195,34 @@ public function store(array $data): Loan
                 $withdrawalId = $withdrawal->id;
             }
 
-            return Loan::create([
+            // 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);
+
+            $loan = 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' => $userId,
             ]);
+
+            // 상품권 → 접대비 자동 연동
+            if ($category === Loan::CATEGORY_GIFT_CERTIFICATE) {
+                $this->syncGiftCertificateExpense($loan);
+            }
+
+            return $loan;
         });
     }
 
@@ -186,20 +254,83 @@ 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();
 
+        // 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',
+                        '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,
+                        '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
      */
@@ -216,6 +347,14 @@ 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();
@@ -365,7 +504,8 @@ 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{
@@ -373,38 +513,79 @@ 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
      * }
      */
-    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)
+        // 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,
+            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. 가지급금 목록 (최근 10건, 미정산 우선)
-        $loans = Loan::query()
+        // 3. 카테고리별 집계 (날짜 필터 적용)
+        $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
+
+        // 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'])
+            ->with(['user:id,name,email', 'withdrawal']);
+        $applyDateFilter($loansQuery);
+        $excludeUsedGiftCert($loansQuery);
+
+        $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [
                 Loan::STATUS_OUTSTANDING,
                 Loan::STATUS_PARTIAL,
             ])
             ->orderByDesc('loan_date')
-            ->limit(10)
+            ->limit(50)
             ->get()
             ->map(function ($loan) {
                 return [
                     '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 ?? '',
@@ -414,14 +595,70 @@ 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,
         ];
     }
 
+    /**
+     * 카테고리별 가지급금 집계
+     *
+     * @return array<string, array{outstanding_amount: float, total_count: int, unverified_count: int}>
+     */
+    private function getCategoryBreakdown(int $tenantId, ?string $startDate = null, ?string $endDate = null): 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 집계 (날짜 필터 적용)
+        // 상품권 중 used/disposed는 접대비로 전환되므로 가지급금 집계에서 제외
+        $query = Loan::query()
+            ->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', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->where('loan_date', '<=', $endDate);
+        }
+
+        // NOTE: SQL alias를 'cat_outstanding'으로 사용 — Loan 모델의
+        // getOutstandingAmountAttribute() accessor와 이름 충돌 방지
+        $stats = $query
+            ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as cat_outstanding')
+            ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
+            ->groupBy('category')
+            ->get();
+
+        foreach ($stats as $stat) {
+            $cat = $stat->category ?? Loan::CATEGORY_CARD;
+            if (isset($breakdown[$cat])) {
+                $breakdown[$cat] = [
+                    'outstanding_amount' => (float) $stat->cat_outstanding,
+                    'total_count' => (int) $stat->total_count,
+                    'unverified_count' => (int) $stat->unverified_count,
+                ];
+            }
+        }
+
+        return $breakdown;
+    }
+
     /**
      * 세금 시뮬레이션 데이터
      *
diff --git a/app/Services/ReceivablesService.php b/app/Services/ReceivablesService.php
index 3c7b2c9..3ebb046 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 +161,242 @@ 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')
+            ->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');
+
+        $results = \DB::table('clients as c')
+            ->leftJoinSub($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/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/app/Services/WelfareService.php b/app/Services/WelfareService.php
index c17aa54..6231f9f 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 +120,260 @@ 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_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'welfare')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)')
+            ->whereNotNull('bct.use_time')
+            ->where(function ($q) {
+                $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= 22')
+                    ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < 6');
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => ($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 +757,4 @@ 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;
-    }
 }
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
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');
+        });
+    }
+};
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');
+        });
+    }
+};
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index aa04c13..64924f9 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -12,9 +12,11 @@
  * - 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;
+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;
@@ -25,6 +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;
@@ -182,6 +185,7 @@
     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)
@@ -199,12 +203,17 @@
 
 // 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');
+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');
@@ -255,6 +264,17 @@
     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');
@@ -286,6 +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');