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>

database/migrations/2026_03_04_100000_add_category_to_loans_table.php

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+<?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');
+        });
+    }
+};

database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php

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+<?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',
+            ]);
+        });
+    }
+};

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');
+        });
+    }
+};

database/migrations/2026_03_05_210000_add_loan_id_to_expense_accounts_table.php

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+<?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');
+        });
+    }
+};