feat: [재무] 어음 V8 + 상품권 접대비 연동 + 일반전표/계정과목 API

- Bill 확장 필드 (V8), Loan 상품권 카테고리/접대비 자동 연동
- GeneralJournalEntry CRUD, AccountSubject API
- 접대비/복리후생비 날짜 필터, 매출채권 soft delete 제외
- 바로빌 연동 API 엔드포인트 추가
- 부가세 상세 조회 API

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

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
      *