diff --git a/.env.example b/.env.example
new file mode 100644
index 0000000..4f74ed7
--- /dev/null
+++ b/.env.example
@@ -0,0 +1,137 @@
+# ─────────────────────────────────────────────────
+# SAM API (REST API 서버) 환경 변수
+# ─────────────────────────────────────────────────
+# 이 파일을 .env로 복사한 후 실제 값을 입력하세요.
+# cp .env.example .env && php artisan key:generate
+# ─────────────────────────────────────────────────
+
+APP_NAME="SAM API"
+APP_ENV=local
+APP_KEY=
+APP_DEBUG=true
+APP_URL=https://api.sam.kr/
+
+APP_LOCALE=ko
+APP_FALLBACK_LOCALE=en
+APP_FAKER_LOCALE=ko_KR
+APP_TIMEZONE=Asia/Seoul
+
+APP_MAINTENANCE_DRIVER=file
+
+PHP_CLI_SERVER_WORKERS=4
+
+BCRYPT_ROUNDS=12
+
+LOG_CHANNEL=stack
+LOG_STACK=single
+LOG_DEPRECATIONS_CHANNEL=null
+LOG_LEVEL=debug
+
+# ─── Slack 로그 알림 ───
+LOG_SLACK_WEBHOOK_URL=
+LOG_SLACK_USERNAME=API_SERVER
+LOG_SLACK_EMOJI=:boom:
+
+# ─── Database ───
+DB_CONNECTION=mysql
+DB_HOST=127.0.0.1
+DB_PORT=3306
+DB_DATABASE=samdb
+DB_USERNAME=samuser
+DB_PASSWORD=sampass
+# 도커 환경: docker-compose.yml의 환경변수로 오버라이드 (DB_HOST=sam-mysql-1)
+
+SESSION_DRIVER=database
+SESSION_LIFETIME=120
+SESSION_ENCRYPT=false
+SESSION_PATH=/
+SESSION_DOMAIN=null
+
+BROADCAST_CONNECTION=log
+FILESYSTEM_DISK=local
+QUEUE_CONNECTION=database
+
+CACHE_STORE=database
+
+MEMCACHED_HOST=127.0.0.1
+
+REDIS_CLIENT=phpredis
+REDIS_HOST=127.0.0.1
+REDIS_PASSWORD=null
+REDIS_PORT=6379
+
+# ─── Mail ───
+MAIL_MAILER=smtp
+MAIL_HOST=smtp.gmail.com
+MAIL_PORT=587
+MAIL_USERNAME=
+MAIL_PASSWORD=
+MAIL_ENCRYPTION=tls
+MAIL_FROM_ADDRESS=
+MAIL_FROM_NAME="${APP_NAME}"
+
+# ─── AWS (미사용) ───
+AWS_ACCESS_KEY_ID=
+AWS_SECRET_ACCESS_KEY=
+AWS_DEFAULT_REGION=us-east-1
+AWS_BUCKET=
+AWS_USE_PATH_STYLE_ENDPOINT=false
+
+VITE_APP_NAME="${APP_NAME}"
+
+# ─── Swagger ───
+L5_SWAGGER_GENERATE_ALWAYS=true
+L5_SWAGGER_CONST_HOST=https://api.sam.kr/
+L5_SWAGGER_CONST_NAME="SAM API 서버"
+
+# ─── Sanctum 토큰 만료 (분) ───
+SANCTUM_ACCESS_TOKEN_EXPIRATION=120
+SANCTUM_REFRESH_TOKEN_EXPIRATION=10080
+
+# ─── 내부 통신 키 (MNG ↔ API HMAC 검증) ───
+# MNG 프로젝트의 INTERNAL_EXCHANGE_SECRET과 동일한 값 사용
+INTERNAL_EXCHANGE_SECRET=
+
+# ─── Firebase (FCM) ───
+FCM_PROJECT_ID=
+FCM_SA_PATH=secrets/codebridge-x-firebase-sa.json
+
+# ─── 5130 Legacy DB ───
+CHANDJ_DB_HOST=sam-mysql-1
+CHANDJ_DB_DATABASE=chandj
+CHANDJ_DB_USERNAME=root
+CHANDJ_DB_PASSWORD=root
+
+# ─── 바로빌 SOAP API ───
+BAROBILL_CERT_KEY_TEST=
+BAROBILL_CERT_KEY_PROD=
+BAROBILL_CORP_NUM=
+BAROBILL_TEST_MODE=true
+
+# ─────────────────────────────────────────────────
+# 공유 API 키 (MNG 프로젝트와 동일한 값 사용)
+# ─────────────────────────────────────────────────
+
+# ─── Google Gemini AI ───
+GEMINI_API_KEY=
+GEMINI_MODEL=gemini-2.0-flash
+GEMINI_BASE_URL=https://generativelanguage.googleapis.com/v1beta
+GEMINI_PROJECT_ID=codebridge-chatbot
+
+# ─── Claude AI ───
+CLAUDE_API_KEY=
+
+# ─── Vertex AI (Veo 영상 생성) ───
+VERTEX_AI_PROJECT_ID=codebridge-chatbot
+VERTEX_AI_LOCATION=us-central1
+
+# ─── Google Cloud (STT + GCS Storage) ───
+GOOGLE_APPLICATION_CREDENTIALS=/var/www/mng/apikey/google_service_account.json
+GOOGLE_STORAGE_BUCKET=codebridge-speech-audio-files
+GOOGLE_STT_LOCATION=asia-southeast1
+
+# ─── FCM (Firebase Cloud Messaging) ───
+FCM_BATCH_CHUNK_SIZE=200
+FCM_BATCH_DELAY_MS=100
+FCM_LOGGING_ENABLED=true
+FCM_LOG_CHANNEL=stack
diff --git a/.gitignore b/.gitignore
index 7afef19..31809a0 100644
--- a/.gitignore
+++ b/.gitignore
@@ -11,6 +11,7 @@
 !storage/.gitignore
 .env
 .env.*
+!.env.example
 .phpunit.result.cache
 Homestead.yaml
 Homestead.json
diff --git a/app/Http/Controllers/Api/V1/BarobillController.php b/app/Http/Controllers/Api/V1/BarobillController.php
deleted file mode 100644
index c8b58c4..0000000
--- a/app/Http/Controllers/Api/V1/BarobillController.php
+++ /dev/null
@@ -1,73 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\V1;
-
-use App\Helpers\ApiResponse;
-use App\Http\Controllers\Controller;
-use App\Http\Requests\Barobill\BankServiceUrlRequest;
-use App\Http\Requests\Barobill\BarobillLoginRequest;
-use App\Http\Requests\Barobill\BarobillSignupRequest;
-use App\Services\Barobill\BarobillSoapService;
-
-class BarobillController extends Controller
-{
-    public function __construct(
-        private BarobillSoapService $barobillSoapService
-    ) {}
-
-    public function login(BarobillLoginRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->registerLogin($request->validated()),
-            __('message.barobill.login_success')
-        );
-    }
-
-    public function signup(BarobillSignupRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->registerSignup($request->validated()),
-            __('message.barobill.signup_success')
-        );
-    }
-
-    public function bankServiceUrl(BankServiceUrlRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getBankServiceRedirectUrl($request->validated()),
-            __('message.fetched')
-        );
-    }
-
-    public function status()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getIntegrationStatus(),
-            __('message.fetched')
-        );
-    }
-
-    public function accountLinkUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getAccountLinkRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-
-    public function cardLinkUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getCardLinkRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-
-    public function certificateUrl()
-    {
-        return ApiResponse::handle(
-            fn () => $this->barobillSoapService->getCertificateRedirectUrl(),
-            __('message.fetched')
-        );
-    }
-}
diff --git a/app/Http/Controllers/Api/V1/CorporateCardController.php b/app/Http/Controllers/Api/V1/CorporateCardController.php
deleted file mode 100644
index d7e035c..0000000
--- a/app/Http/Controllers/Api/V1/CorporateCardController.php
+++ /dev/null
@@ -1,97 +0,0 @@
-<?php
-
-namespace App\Http\Controllers\Api\V1;
-
-use App\Helpers\ApiResponse;
-use App\Http\Controllers\Controller;
-use App\Http\Requests\V1\CorporateCard\StoreCorporateCardRequest;
-use App\Http\Requests\V1\CorporateCard\UpdateCorporateCardRequest;
-use App\Services\CorporateCardService;
-use Illuminate\Http\Request;
-
-class CorporateCardController extends Controller
-{
-    public function __construct(
-        private readonly CorporateCardService $service
-    ) {}
-
-    /**
-     * 법인카드 목록
-     */
-    public function index(Request $request)
-    {
-        $params = $request->only([
-            'search',
-            'status',
-            'card_type',
-            'sort_by',
-            'sort_dir',
-            'per_page',
-            'page',
-        ]);
-
-        $cards = $this->service->index($params);
-
-        return ApiResponse::success($cards, __('message.fetched'));
-    }
-
-    /**
-     * 법인카드 등록
-     */
-    public function store(StoreCorporateCardRequest $request)
-    {
-        $card = $this->service->store($request->validated());
-
-        return ApiResponse::success($card, __('message.created'), [], 201);
-    }
-
-    /**
-     * 법인카드 상세
-     */
-    public function show(int $id)
-    {
-        $card = $this->service->show($id);
-
-        return ApiResponse::success($card, __('message.fetched'));
-    }
-
-    /**
-     * 법인카드 수정
-     */
-    public function update(int $id, UpdateCorporateCardRequest $request)
-    {
-        $card = $this->service->update($id, $request->validated());
-
-        return ApiResponse::success($card, __('message.updated'));
-    }
-
-    /**
-     * 법인카드 삭제
-     */
-    public function destroy(int $id)
-    {
-        $this->service->destroy($id);
-
-        return ApiResponse::success(null, __('message.deleted'));
-    }
-
-    /**
-     * 법인카드 상태 토글 (사용/정지)
-     */
-    public function toggle(int $id)
-    {
-        $card = $this->service->toggleStatus($id);
-
-        return ApiResponse::success($card, __('message.updated'));
-    }
-
-    /**
-     * 활성 법인카드 목록 (셀렉트박스용)
-     */
-    public function active()
-    {
-        $cards = $this->service->getActiveCards();
-
-        return ApiResponse::success($cards, __('message.fetched'));
-    }
-}
diff --git a/app/Http/Controllers/Api/V1/RoleController.php b/app/Http/Controllers/Api/V1/RoleController.php
index 7f5b056..789a159 100644
--- a/app/Http/Controllers/Api/V1/RoleController.php
+++ b/app/Http/Controllers/Api/V1/RoleController.php
@@ -4,30 +4,28 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\RoleIndexRequest;
-use App\Http\Requests\Authz\RoleStoreRequest;
-use App\Http\Requests\Authz\RoleUpdateRequest;
 use App\Services\Authz\RoleService;
+use Illuminate\Http\Request;
 
 class RoleController extends Controller
 {
     /**
      * 역할 목록 조회
      */
-    public function index(RoleIndexRequest $request)
+    public function index(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            return RoleService::index($request->validated());
+            return RoleService::index($request->all());
         }, __('message.fetched'));
     }
 
     /**
      * 역할 생성
      */
-    public function store(RoleStoreRequest $request)
+    public function store(Request $request)
     {
         return ApiResponse::handle(function () use ($request) {
-            return RoleService::store($request->validated());
+            return RoleService::store($request->all());
         }, __('message.created'));
     }
 
@@ -44,10 +42,10 @@ public function show($id)
     /**
      * 역할 수정
      */
-    public function update(RoleUpdateRequest $request, $id)
+    public function update(Request $request, $id)
     {
         return ApiResponse::handle(function () use ($request, $id) {
-            return RoleService::update((int) $id, $request->validated());
+            return RoleService::update((int) $id, $request->all());
         }, __('message.updated'));
     }
 
diff --git a/app/Http/Controllers/Api/V1/RolePermissionController.php b/app/Http/Controllers/Api/V1/RolePermissionController.php
index ee20ce0..1e5c2c3 100644
--- a/app/Http/Controllers/Api/V1/RolePermissionController.php
+++ b/app/Http/Controllers/Api/V1/RolePermissionController.php
@@ -4,38 +4,37 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\RolePermissionGrantRequest;
-use App\Http\Requests\Authz\RolePermissionToggleRequest;
 use App\Services\Authz\RolePermissionService;
+use Illuminate\Http\Request;
 
 class RolePermissionController extends Controller
 {
-    public function index($id)
+    public function index($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id) {
             return RolePermissionService::list((int) $id);
-        }, __('message.fetched'));
+        }, '역할 퍼미션 목록 조회');
     }
 
-    public function grant($id, RolePermissionGrantRequest $request)
+    public function grant($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::grant((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::grant((int) $id, $request->all());
+        }, '역할 퍼미션 부여');
     }
 
-    public function revoke($id, RolePermissionGrantRequest $request)
+    public function revoke($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::revoke((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::revoke((int) $id, $request->all());
+        }, '역할 퍼미션 회수');
     }
 
-    public function sync($id, RolePermissionGrantRequest $request)
+    public function sync($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::sync((int) $id, $request->validated());
-        }, __('message.updated'));
+            return RolePermissionService::sync((int) $id, $request->all());
+        }, '역할 퍼미션 동기화');
     }
 
     /**
@@ -61,10 +60,10 @@ public function matrix($id)
     /**
      * 특정 메뉴의 특정 권한 토글
      */
-    public function toggle($id, RolePermissionToggleRequest $request)
+    public function toggle($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return RolePermissionService::toggle((int) $id, $request->validated());
+            return RolePermissionService::toggle((int) $id, $request->all());
         }, __('message.updated'));
     }
 
diff --git a/app/Http/Controllers/Api/V1/TaxInvoiceController.php b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
index e0f9dc0..2fe8dcf 100644
--- a/app/Http/Controllers/Api/V1/TaxInvoiceController.php
+++ b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
@@ -6,7 +6,6 @@
 use App\Http\Controllers\Controller;
 use App\Http\Requests\TaxInvoice\CancelTaxInvoiceRequest;
 use App\Http\Requests\TaxInvoice\CreateTaxInvoiceRequest;
-use App\Http\Requests\TaxInvoice\SaveSupplierSettingsRequest;
 use App\Http\Requests\TaxInvoice\TaxInvoiceListRequest;
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
@@ -24,9 +23,11 @@ public function __construct(
      */
     public function index(TaxInvoiceListRequest $request)
     {
+        $taxInvoices = $this->taxInvoiceService->list($request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->list($request->validated()),
-            __('message.fetched')
+            data: $taxInvoices,
+            message: __('message.fetched')
         );
     }
 
@@ -35,9 +36,11 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->show($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->show($id),
-            __('message.fetched')
+            data: $taxInvoice,
+            message: __('message.fetched')
         );
     }
 
@@ -46,9 +49,12 @@ public function show(int $id)
      */
     public function store(CreateTaxInvoiceRequest $request)
     {
+        $taxInvoice = $this->taxInvoiceService->create($request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->create($request->validated()),
-            __('message.created')
+            data: $taxInvoice,
+            message: __('message.created'),
+            status: 201
         );
     }
 
@@ -57,9 +63,11 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->update($id, $request->validated()),
-            __('message.updated')
+            data: $taxInvoice,
+            message: __('message.updated')
         );
     }
 
@@ -68,9 +76,11 @@ public function update(UpdateTaxInvoiceRequest $request, int $id)
      */
     public function destroy(int $id)
     {
+        $this->taxInvoiceService->delete($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->delete($id),
-            __('message.deleted')
+            data: null,
+            message: __('message.deleted')
         );
     }
 
@@ -79,9 +89,11 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->issue($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->issue($id),
-            __('message.tax_invoice.issued')
+            data: $taxInvoice,
+            message: __('message.tax_invoice.issued')
         );
     }
 
@@ -90,9 +102,11 @@ public function issue(int $id)
      */
     public function bulkIssue(BulkIssueRequest $request)
     {
+        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->bulkIssue($request->getIds()),
-            __('message.tax_invoice.bulk_issued')
+            data: $result,
+            message: __('message.tax_invoice.bulk_issued')
         );
     }
 
@@ -101,9 +115,11 @@ public function bulkIssue(BulkIssueRequest $request)
      */
     public function cancel(CancelTaxInvoiceRequest $request, int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->cancel($id, $request->validated()['reason']),
-            __('message.tax_invoice.cancelled')
+            data: $taxInvoice,
+            message: __('message.tax_invoice.cancelled')
         );
     }
 
@@ -112,9 +128,11 @@ public function cancel(CancelTaxInvoiceRequest $request, int $id)
      */
     public function checkStatus(int $id)
     {
+        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
+
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->checkStatus($id),
-            __('message.fetched')
+            data: $taxInvoice,
+            message: __('message.fetched')
         );
     }
 
@@ -123,42 +141,11 @@ public function checkStatus(int $id)
      */
     public function summary(TaxInvoiceSummaryRequest $request)
     {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->summary($request->validated()),
-            __('message.fetched')
-        );
-    }
+        $summary = $this->taxInvoiceService->summary($request->validated());
 
-    /**
-     * 공급자 설정 조회
-     */
-    public function supplierSettings()
-    {
         return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->getSupplierSettings(),
-            __('message.fetched')
-        );
-    }
-
-    /**
-     * 공급자 설정 저장
-     */
-    public function saveSupplierSettings(SaveSupplierSettingsRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->saveSupplierSettings($request->validated()),
-            __('message.updated')
-        );
-    }
-
-    /**
-     * 세금계산서 생성 + 즉시 발행
-     */
-    public function storeAndIssue(CreateTaxInvoiceRequest $request)
-    {
-        return ApiResponse::handle(
-            fn () => $this->taxInvoiceService->createAndIssue($request->validated()),
-            __('message.tax_invoice.issued')
+            data: $summary,
+            message: __('message.fetched')
         );
     }
 }
diff --git a/app/Http/Controllers/Api/V1/UserRoleController.php b/app/Http/Controllers/Api/V1/UserRoleController.php
index 926ef1b..afe4cb7 100644
--- a/app/Http/Controllers/Api/V1/UserRoleController.php
+++ b/app/Http/Controllers/Api/V1/UserRoleController.php
@@ -4,8 +4,8 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
-use App\Http\Requests\Authz\UserRoleGrantRequest;
 use App\Services\Authz\UserRoleService;
+use Illuminate\Http\Request;
 
 class UserRoleController extends Controller
 {
@@ -13,27 +13,27 @@ public function index($id)
     {
         return ApiResponse::handle(function () use ($id) {
             return UserRoleService::list((int) $id);
-        }, __('message.fetched'));
+        }, '사용자의 역할 목록 조회');
     }
 
-    public function grant($id, UserRoleGrantRequest $request)
+    public function grant($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::grant((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::grant((int) $id, $request->all());
+        }, '사용자에게 역할 부여');
     }
 
-    public function revoke($id, UserRoleGrantRequest $request)
+    public function revoke($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::revoke((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::revoke((int) $id, $request->all());
+        }, '사용자의 역할 회수');
     }
 
-    public function sync($id, UserRoleGrantRequest $request)
+    public function sync($id, Request $request)
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return UserRoleService::sync((int) $id, $request->validated());
-        }, __('message.updated'));
+            return UserRoleService::sync((int) $id, $request->all());
+        }, '사용자의 역할 동기화');
     }
 }
diff --git a/app/Http/Requests/Authz/RoleIndexRequest.php b/app/Http/Requests/Authz/RoleIndexRequest.php
deleted file mode 100644
index 523b4a7..0000000
--- a/app/Http/Requests/Authz/RoleIndexRequest.php
+++ /dev/null
@@ -1,23 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class RoleIndexRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'page' => 'sometimes|integer|min:1',
-            'size' => 'sometimes|integer|min:1|max:100',
-            'q' => 'sometimes|nullable|string|max:100',
-            'is_hidden' => 'sometimes|boolean',
-        ];
-    }
-}
diff --git a/app/Http/Requests/Authz/RolePermissionGrantRequest.php b/app/Http/Requests/Authz/RolePermissionGrantRequest.php
deleted file mode 100644
index c3ed1b6..0000000
--- a/app/Http/Requests/Authz/RolePermissionGrantRequest.php
+++ /dev/null
@@ -1,38 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
-
-class RolePermissionGrantRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'permission_names' => 'sometimes|array',
-            'permission_names.*' => 'string|min:1',
-            'menus' => 'sometimes|array',
-            'menus.*' => 'integer|min:1',
-            'actions' => 'sometimes|array',
-            'actions.*' => [
-                'string', Rule::in(config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve'])),
-            ],
-        ];
-    }
-
-    public function withValidator($validator): void
-    {
-        $validator->after(function ($validator) {
-            $data = $this->all();
-            if (empty($data['permission_names']) && (empty($data['menus']) || empty($data['actions']))) {
-                $validator->errors()->add('permission_names', __('error.role.permission_input_required'));
-            }
-        });
-    }
-}
diff --git a/app/Http/Requests/Authz/RolePermissionToggleRequest.php b/app/Http/Requests/Authz/RolePermissionToggleRequest.php
deleted file mode 100644
index 668b81b..0000000
--- a/app/Http/Requests/Authz/RolePermissionToggleRequest.php
+++ /dev/null
@@ -1,24 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
-
-class RolePermissionToggleRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        $permissionTypes = config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve', 'export', 'manage']);
-
-        return [
-            'menu_id' => 'required|integer|min:1',
-            'permission_type' => ['required', 'string', Rule::in($permissionTypes)],
-        ];
-    }
-}
diff --git a/app/Http/Requests/Authz/RoleStoreRequest.php b/app/Http/Requests/Authz/RoleStoreRequest.php
deleted file mode 100644
index 772b32b..0000000
--- a/app/Http/Requests/Authz/RoleStoreRequest.php
+++ /dev/null
@@ -1,31 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
-
-class RoleStoreRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        $tenantId = (int) app('tenant_id');
-        $guard = 'api';
-
-        return [
-            'name' => [
-                'required', 'string', 'max:100',
-                Rule::unique('roles', 'name')->where(fn ($q) => $q
-                    ->where('tenant_id', $tenantId)
-                    ->where('guard_name', $guard)),
-            ],
-            'description' => 'nullable|string|max:255',
-            'is_hidden' => 'sometimes|boolean',
-        ];
-    }
-}
diff --git a/app/Http/Requests/Authz/RoleUpdateRequest.php b/app/Http/Requests/Authz/RoleUpdateRequest.php
deleted file mode 100644
index 1698caf..0000000
--- a/app/Http/Requests/Authz/RoleUpdateRequest.php
+++ /dev/null
@@ -1,32 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
-
-class RoleUpdateRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        $tenantId = (int) app('tenant_id');
-        $guard = 'api';
-        $roleId = (int) $this->route('id');
-
-        return [
-            'name' => [
-                'sometimes', 'string', 'max:100',
-                Rule::unique('roles', 'name')
-                    ->where(fn ($q) => $q->where('tenant_id', $tenantId)->where('guard_name', $guard))
-                    ->ignore($roleId),
-            ],
-            'description' => 'sometimes|nullable|string|max:255',
-            'is_hidden' => 'sometimes|boolean',
-        ];
-    }
-}
diff --git a/app/Http/Requests/Authz/UserRoleGrantRequest.php b/app/Http/Requests/Authz/UserRoleGrantRequest.php
deleted file mode 100644
index 491ab55..0000000
--- a/app/Http/Requests/Authz/UserRoleGrantRequest.php
+++ /dev/null
@@ -1,33 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Authz;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class UserRoleGrantRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'role_names' => 'sometimes|array',
-            'role_names.*' => 'string|min:1',
-            'role_ids' => 'sometimes|array',
-            'role_ids.*' => 'integer|min:1',
-        ];
-    }
-
-    public function withValidator($validator): void
-    {
-        $validator->after(function ($validator) {
-            $data = $this->all();
-            if (empty($data['role_names']) && empty($data['role_ids'])) {
-                $validator->errors()->add('role_names', __('error.role.role_input_required'));
-            }
-        });
-    }
-}
diff --git a/app/Http/Requests/Barobill/BankServiceUrlRequest.php b/app/Http/Requests/Barobill/BankServiceUrlRequest.php
deleted file mode 100644
index ece0f68..0000000
--- a/app/Http/Requests/Barobill/BankServiceUrlRequest.php
+++ /dev/null
@@ -1,21 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Barobill;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class BankServiceUrlRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'bank_code' => ['required', 'string', 'max:10'],
-            'account_type' => ['required', 'string', 'max:10'],
-        ];
-    }
-}
diff --git a/app/Http/Requests/Barobill/BarobillLoginRequest.php b/app/Http/Requests/Barobill/BarobillLoginRequest.php
deleted file mode 100644
index 7bb41f4..0000000
--- a/app/Http/Requests/Barobill/BarobillLoginRequest.php
+++ /dev/null
@@ -1,21 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Barobill;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class BarobillLoginRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'barobill_id' => ['required', 'string', 'max:50'],
-            'password' => ['required', 'string', 'max:255'],
-        ];
-    }
-}
diff --git a/app/Http/Requests/Barobill/BarobillSignupRequest.php b/app/Http/Requests/Barobill/BarobillSignupRequest.php
deleted file mode 100644
index 0047ad0..0000000
--- a/app/Http/Requests/Barobill/BarobillSignupRequest.php
+++ /dev/null
@@ -1,30 +0,0 @@
-<?php
-
-namespace App\Http\Requests\Barobill;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class BarobillSignupRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'business_number' => ['required', 'string', 'max:20'],
-            'company_name' => ['required', 'string', 'max:100'],
-            'ceo_name' => ['required', 'string', 'max:50'],
-            'business_type' => ['nullable', 'string', 'max:50'],
-            'business_category' => ['nullable', 'string', 'max:50'],
-            'address' => ['nullable', 'string', 'max:255'],
-            'barobill_id' => ['required', 'string', 'max:50'],
-            'password' => ['required', 'string', 'max:255'],
-            'manager_name' => ['nullable', 'string', 'max:50'],
-            'manager_phone' => ['nullable', 'string', 'max:20'],
-            'manager_email' => ['nullable', 'email', 'max:100'],
-        ];
-    }
-}
diff --git a/app/Http/Requests/TaxInvoice/SaveSupplierSettingsRequest.php b/app/Http/Requests/TaxInvoice/SaveSupplierSettingsRequest.php
deleted file mode 100644
index b1a28bd..0000000
--- a/app/Http/Requests/TaxInvoice/SaveSupplierSettingsRequest.php
+++ /dev/null
@@ -1,28 +0,0 @@
-<?php
-
-namespace App\Http\Requests\TaxInvoice;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class SaveSupplierSettingsRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'business_number' => ['required', 'string', 'max:20'],
-            'company_name' => ['required', 'string', 'max:100'],
-            'representative_name' => ['required', 'string', 'max:50'],
-            'address' => ['nullable', 'string', 'max:255'],
-            'business_type' => ['nullable', 'string', 'max:100'],
-            'business_item' => ['nullable', 'string', 'max:100'],
-            'contact_name' => ['nullable', 'string', 'max:50'],
-            'contact_phone' => ['nullable', 'string', 'max:20'],
-            'contact_email' => ['nullable', 'email', 'max:100'],
-        ];
-    }
-}
diff --git a/app/Http/Requests/V1/BankAccount/StoreBankAccountRequest.php b/app/Http/Requests/V1/BankAccount/StoreBankAccountRequest.php
index d830591..cea8b9a 100644
--- a/app/Http/Requests/V1/BankAccount/StoreBankAccountRequest.php
+++ b/app/Http/Requests/V1/BankAccount/StoreBankAccountRequest.php
@@ -19,16 +19,9 @@ public function rules(): array
             'account_number' => ['required', 'string', 'max:30', 'regex:/^[\d-]+$/'],
             'account_holder' => ['required', 'string', 'max:50'],
             'account_name' => ['required', 'string', 'max:100'],
-            'account_type' => ['nullable', 'string', 'max:30'],
-            'balance' => ['nullable', 'numeric', 'min:0'],
-            'currency' => ['nullable', 'string', 'max:3'],
-            'opened_at' => ['nullable', 'date'],
-            'branch_name' => ['nullable', 'string', 'max:100'],
-            'memo' => ['nullable', 'string', 'max:500'],
             'status' => ['nullable', 'string', 'in:active,inactive'],
             'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
             'is_primary' => ['nullable', 'boolean'],
-            'sort_order' => ['nullable', 'integer', 'min:0'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/BankAccount/UpdateBankAccountRequest.php b/app/Http/Requests/V1/BankAccount/UpdateBankAccountRequest.php
index 0d44a72..45afdb6 100644
--- a/app/Http/Requests/V1/BankAccount/UpdateBankAccountRequest.php
+++ b/app/Http/Requests/V1/BankAccount/UpdateBankAccountRequest.php
@@ -19,15 +19,8 @@ public function rules(): array
             'account_number' => ['sometimes', 'string', 'max:30', 'regex:/^[\d-]+$/'],
             'account_holder' => ['sometimes', 'string', 'max:50'],
             'account_name' => ['sometimes', 'string', 'max:100'],
-            'account_type' => ['sometimes', 'nullable', 'string', 'max:30'],
-            'balance' => ['sometimes', 'nullable', 'numeric', 'min:0'],
-            'currency' => ['sometimes', 'nullable', 'string', 'max:3'],
-            'opened_at' => ['sometimes', 'nullable', 'date'],
-            'branch_name' => ['sometimes', 'nullable', 'string', 'max:100'],
-            'memo' => ['sometimes', 'nullable', 'string', 'max:500'],
             'status' => ['sometimes', 'string', 'in:active,inactive'],
             'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
-            'sort_order' => ['sometimes', 'nullable', 'integer', 'min:0'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Card/StoreCardRequest.php b/app/Http/Requests/V1/Card/StoreCardRequest.php
index 72051ab..20123e9 100644
--- a/app/Http/Requests/V1/Card/StoreCardRequest.php
+++ b/app/Http/Requests/V1/Card/StoreCardRequest.php
@@ -15,21 +15,12 @@ public function rules(): array
     {
         return [
             'card_company' => ['required', 'string', 'max:50'],
-            'card_type' => ['nullable', 'string', 'max:50'],
             'card_number' => ['required', 'string', 'regex:/^\d{13,19}$/'],
             'expiry_date' => ['required', 'string', 'regex:/^(0[1-9]|1[0-2])\/\d{2}$/'],
             'card_password' => ['nullable', 'string', 'size:2', 'regex:/^\d{2}$/'],
             'card_name' => ['required', 'string', 'max:100'],
-            'alias' => ['nullable', 'string', 'max:100'],
-            'csv' => ['nullable', 'string', 'max:4'],
-            'payment_day' => ['nullable', 'integer', 'min:1', 'max:31'],
-            'total_limit' => ['nullable', 'numeric', 'min:0'],
-            'used_amount' => ['nullable', 'numeric', 'min:0'],
-            'remaining_limit' => ['nullable', 'numeric', 'min:0'],
             'status' => ['nullable', 'string', 'in:active,inactive'],
-            'is_manual' => ['nullable', 'boolean'],
             'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
-            'memo' => ['nullable', 'string', 'max:500'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Card/UpdateCardRequest.php b/app/Http/Requests/V1/Card/UpdateCardRequest.php
index d9cb68d..2506ab6 100644
--- a/app/Http/Requests/V1/Card/UpdateCardRequest.php
+++ b/app/Http/Requests/V1/Card/UpdateCardRequest.php
@@ -15,21 +15,12 @@ public function rules(): array
     {
         return [
             'card_company' => ['sometimes', 'string', 'max:50'],
-            'card_type' => ['nullable', 'string', 'max:50'],
             'card_number' => ['sometimes', 'string', 'regex:/^\d{13,19}$/'],
             'expiry_date' => ['sometimes', 'string', 'regex:/^(0[1-9]|1[0-2])\/\d{2}$/'],
             'card_password' => ['nullable', 'string', 'size:2', 'regex:/^\d{2}$/'],
             'card_name' => ['sometimes', 'string', 'max:100'],
-            'alias' => ['nullable', 'string', 'max:100'],
-            'csv' => ['nullable', 'string', 'max:4'],
-            'payment_day' => ['nullable', 'integer', 'min:1', 'max:31'],
-            'total_limit' => ['nullable', 'numeric', 'min:0'],
-            'used_amount' => ['nullable', 'numeric', 'min:0'],
-            'remaining_limit' => ['nullable', 'numeric', 'min:0'],
             'status' => ['sometimes', 'string', 'in:active,inactive'],
-            'is_manual' => ['nullable', 'boolean'],
             'assigned_user_id' => ['nullable', 'integer', 'exists:users,id'],
-            'memo' => ['nullable', 'string', 'max:500'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/CorporateCard/StoreCorporateCardRequest.php b/app/Http/Requests/V1/CorporateCard/StoreCorporateCardRequest.php
deleted file mode 100644
index d8f4293..0000000
--- a/app/Http/Requests/V1/CorporateCard/StoreCorporateCardRequest.php
+++ /dev/null
@@ -1,31 +0,0 @@
-<?php
-
-namespace App\Http\Requests\V1\CorporateCard;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class StoreCorporateCardRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'card_name' => ['required', 'string', 'max:100'],
-            'card_company' => ['required', 'string', 'max:50'],
-            'card_number' => ['required', 'string', 'max:30'],
-            'card_type' => ['required', 'string', 'in:credit,debit'],
-            'payment_day' => ['nullable', 'integer', 'min:1', 'max:31'],
-            'credit_limit' => ['nullable', 'numeric', 'min:0'],
-            'card_holder_name' => ['required', 'string', 'max:100'],
-            'actual_user' => ['required', 'string', 'max:100'],
-            'expiry_date' => ['nullable', 'string', 'max:10'],
-            'cvc' => ['nullable', 'string', 'max:4'],
-            'status' => ['nullable', 'string', 'in:active,inactive'],
-            'memo' => ['nullable', 'string', 'max:500'],
-        ];
-    }
-}
diff --git a/app/Http/Requests/V1/CorporateCard/UpdateCorporateCardRequest.php b/app/Http/Requests/V1/CorporateCard/UpdateCorporateCardRequest.php
deleted file mode 100644
index 4b6c25b..0000000
--- a/app/Http/Requests/V1/CorporateCard/UpdateCorporateCardRequest.php
+++ /dev/null
@@ -1,31 +0,0 @@
-<?php
-
-namespace App\Http\Requests\V1\CorporateCard;
-
-use Illuminate\Foundation\Http\FormRequest;
-
-class UpdateCorporateCardRequest extends FormRequest
-{
-    public function authorize(): bool
-    {
-        return true;
-    }
-
-    public function rules(): array
-    {
-        return [
-            'card_name' => ['sometimes', 'string', 'max:100'],
-            'card_company' => ['sometimes', 'string', 'max:50'],
-            'card_number' => ['sometimes', 'string', 'max:30'],
-            'card_type' => ['sometimes', 'string', 'in:credit,debit'],
-            'payment_day' => ['sometimes', 'nullable', 'integer', 'min:1', 'max:31'],
-            'credit_limit' => ['sometimes', 'nullable', 'numeric', 'min:0'],
-            'card_holder_name' => ['sometimes', 'string', 'max:100'],
-            'actual_user' => ['sometimes', 'string', 'max:100'],
-            'expiry_date' => ['sometimes', 'nullable', 'string', 'max:10'],
-            'cvc' => ['sometimes', 'nullable', 'string', 'max:4'],
-            'status' => ['sometimes', 'string', 'in:active,inactive'],
-            'memo' => ['sometimes', 'nullable', 'string', 'max:500'],
-        ];
-    }
-}
diff --git a/app/Models/Permissions/Role.php b/app/Models/Permissions/Role.php
index fc85a49..cb529e4 100644
--- a/app/Models/Permissions/Role.php
+++ b/app/Models/Permissions/Role.php
@@ -8,14 +8,13 @@
 use App\Models\Tenants\Tenant;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
-use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\SoftDeletes;
-use Spatie\Permission\Models\Role as SpatieRole;
 
 /**
  * @mixin IdeHelperRole
  */
-class Role extends SpatieRole
+class Role extends Model
 {
     use Auditable, BelongsToTenant, SoftDeletes;
 
@@ -35,6 +34,14 @@ class Role extends SpatieRole
         'tenant_id' => 'integer',
     ];
 
+    /**
+     * 관계: 메뉴 권한 (다대다)
+     */
+    public function menuPermissions()
+    {
+        return $this->hasMany(RoleMenuPermission::class, 'role_id');
+    }
+
     /**
      * 관계: 테넌트
      */
@@ -54,7 +61,7 @@ public function userRoles()
     /**
      * 관계: 사용자 (user_roles 테이블 통해)
      */
-    public function users(): BelongsToMany
+    public function users()
     {
         return $this->belongsToMany(
             User::class,
@@ -64,6 +71,19 @@ public function users(): BelongsToMany
         );
     }
 
+    /**
+     * 관계: 권한 (role_has_permissions 테이블 통해)
+     */
+    public function permissions()
+    {
+        return $this->belongsToMany(
+            Permission::class,
+            'role_has_permissions',
+            'role_id',
+            'permission_id'
+        );
+    }
+
     /**
      * 스코프: 공개된 역할만
      */
diff --git a/app/Models/Tenants/BankAccount.php b/app/Models/Tenants/BankAccount.php
index 2e7860b..416663d 100644
--- a/app/Models/Tenants/BankAccount.php
+++ b/app/Models/Tenants/BankAccount.php
@@ -40,34 +40,16 @@ class BankAccount extends Model
         'account_number',
         'account_holder',
         'account_name',
-        'account_type',
-        'balance',
-        'currency',
-        'opened_at',
-        'last_transaction_at',
-        'branch_name',
-        'memo',
         'status',
         'assigned_user_id',
         'is_primary',
-        'sort_order',
         'created_by',
         'updated_by',
         'deleted_by',
     ];
 
-    protected $hidden = [
-        'created_by',
-        'updated_by',
-        'deleted_by',
-        'deleted_at',
-    ];
-
     protected $casts = [
-        'balance' => 'decimal:2',
         'is_primary' => 'boolean',
-        'opened_at' => 'date',
-        'last_transaction_at' => 'datetime',
     ];
 
     protected $attributes = [
@@ -107,69 +89,22 @@ public function updater(): BelongsTo
     // 헬퍼 메서드
     // =========================================================================
 
-    // =========================================================================
-    // Accessors
-    // =========================================================================
-
     /**
-     * 포맷된 잔액
-     */
-    public function getFormattedBalanceAttribute(): string
-    {
-        $amount = abs($this->balance ?? 0);
-
-        if ($amount >= 100000000) {
-            return number_format($amount / 100000000, 1).'억원';
-        } elseif ($amount >= 10000000) {
-            return number_format($amount / 10000000, 0).'천만원';
-        } elseif ($amount >= 10000) {
-            return number_format($amount / 10000, 0).'만원';
-        }
-
-        return number_format($amount).'원';
-    }
-
-    /**
-     * 마스킹된 계좌번호
+     * 마스킹된 계좌번호 조회
      */
     public function getMaskedAccountNumber(): string
     {
-        $number = $this->account_number;
-        if (strlen($number) <= 6) {
-            return $number;
+        $length = strlen($this->account_number);
+        if ($length <= 4) {
+            return $this->account_number;
         }
 
-        return substr($number, 0, 3).'-***-'.substr($number, -4);
+        $visibleEnd = substr($this->account_number, -4);
+        $maskedPart = str_repeat('*', $length - 4);
+
+        return $maskedPart.$visibleEnd;
     }
 
-    // =========================================================================
-    // Scopes
-    // =========================================================================
-
-    public function scopeActive($query)
-    {
-        return $query->where('status', 'active');
-    }
-
-    public function scopePrimary($query)
-    {
-        return $query->where('is_primary', true);
-    }
-
-    public function scopeByType($query, string $accountType)
-    {
-        return $query->where('account_type', $accountType);
-    }
-
-    public function scopeOrdered($query)
-    {
-        return $query->orderBy('sort_order')->orderBy('bank_name');
-    }
-
-    // =========================================================================
-    // 헬퍼 메서드
-    // =========================================================================
-
     /**
      * 활성 상태 여부
      */
@@ -187,13 +122,10 @@ public function toggleStatus(): void
     }
 
     /**
-     * 잔액 업데이트
+     * 대표계좌로 설정
      */
-    public function updateBalance(float $newBalance): void
+    public function setAsPrimary(): void
     {
-        $this->update([
-            'balance' => $newBalance,
-            'last_transaction_at' => now(),
-        ]);
+        $this->is_primary = true;
     }
 }
diff --git a/app/Models/Tenants/BarobillConfig.php b/app/Models/Tenants/BarobillConfig.php
deleted file mode 100644
index faae2c6..0000000
--- a/app/Models/Tenants/BarobillConfig.php
+++ /dev/null
@@ -1,40 +0,0 @@
-<?php
-
-namespace App\Models\Tenants;
-
-use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\SoftDeletes;
-
-class BarobillConfig extends Model
-{
-    use SoftDeletes;
-
-    protected $fillable = [
-        'name',
-        'environment',
-        'cert_key',
-        'corp_num',
-        'base_url',
-        'description',
-        'is_active',
-    ];
-
-    protected $casts = [
-        'is_active' => 'boolean',
-    ];
-
-    public static function getActiveTest(): ?self
-    {
-        return self::where('environment', 'test')->first();
-    }
-
-    public static function getActiveProduction(): ?self
-    {
-        return self::where('environment', 'production')->first();
-    }
-
-    public static function getActive(bool $isTestMode = false): ?self
-    {
-        return $isTestMode ? self::getActiveTest() : self::getActiveProduction();
-    }
-}
diff --git a/app/Models/Tenants/BarobillMember.php b/app/Models/Tenants/BarobillMember.php
deleted file mode 100644
index 0aed74c..0000000
--- a/app/Models/Tenants/BarobillMember.php
+++ /dev/null
@@ -1,66 +0,0 @@
-<?php
-
-namespace App\Models\Tenants;
-
-use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\Relations\BelongsTo;
-use Illuminate\Database\Eloquent\SoftDeletes;
-
-class BarobillMember extends Model
-{
-    use SoftDeletes;
-
-    protected $table = 'barobill_members';
-
-    protected $fillable = [
-        'tenant_id',
-        'biz_no',
-        'corp_name',
-        'ceo_name',
-        'addr',
-        'biz_type',
-        'biz_class',
-        'barobill_id',
-        'barobill_pwd',
-        'manager_name',
-        'manager_email',
-        'manager_hp',
-        'status',
-        'server_mode',
-        'last_sales_fetch_at',
-        'last_purchases_fetch_at',
-    ];
-
-    protected $casts = [
-        'created_at' => 'datetime',
-        'updated_at' => 'datetime',
-        'deleted_at' => 'datetime',
-        'barobill_pwd' => 'encrypted',
-        'last_sales_fetch_at' => 'datetime',
-        'last_purchases_fetch_at' => 'datetime',
-    ];
-
-    protected $hidden = [
-        'barobill_pwd',
-    ];
-
-    public function tenant(): BelongsTo
-    {
-        return $this->belongsTo(Tenant::class);
-    }
-
-    public function getFormattedBizNoAttribute(): string
-    {
-        $bizNo = preg_replace('/[^0-9]/', '', $this->biz_no);
-        if (strlen($bizNo) === 10) {
-            return substr($bizNo, 0, 3).'-'.substr($bizNo, 3, 2).'-'.substr($bizNo, 5);
-        }
-
-        return $this->biz_no;
-    }
-
-    public function isTestMode(): bool
-    {
-        return $this->server_mode !== 'production';
-    }
-}
diff --git a/app/Models/Tenants/Card.php b/app/Models/Tenants/Card.php
index a8a4cc8..eb1eaf7 100644
--- a/app/Models/Tenants/Card.php
+++ b/app/Models/Tenants/Card.php
@@ -22,17 +22,8 @@
  * @property string $expiry_date
  * @property string|null $card_password_encrypted
  * @property string $card_name
- * @property string|null $card_type
- * @property string|null $alias
- * @property string|null $cvc_encrypted
- * @property int|null $payment_day
- * @property float|null $total_limit
- * @property float|null $used_amount
- * @property float|null $remaining_limit
  * @property string $status
- * @property bool $is_manual
  * @property int|null $assigned_user_id
- * @property string|null $memo
  * @property int|null $created_by
  * @property int|null $updated_by
  * @property int|null $deleted_by
@@ -46,22 +37,13 @@ class Card extends Model
     protected $fillable = [
         'tenant_id',
         'card_company',
-        'card_type',
         'card_number_encrypted',
         'card_number_last4',
         'expiry_date',
         'card_password_encrypted',
         'card_name',
-        'alias',
-        'cvc_encrypted',
-        'payment_day',
-        'total_limit',
-        'used_amount',
-        'remaining_limit',
         'status',
-        'is_manual',
         'assigned_user_id',
-        'memo',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -70,29 +52,12 @@ class Card extends Model
     protected $hidden = [
         'card_number_encrypted',
         'card_password_encrypted',
-        'cvc_encrypted',
-    ];
-
-    protected $appends = [
-        'csv',
     ];
 
     protected $attributes = [
         'status' => 'active',
-        'is_manual' => false,
     ];
 
-    protected function casts(): array
-    {
-        return [
-            'payment_day' => 'integer',
-            'total_limit' => 'decimal:2',
-            'used_amount' => 'decimal:2',
-            'remaining_limit' => 'decimal:2',
-            'is_manual' => 'boolean',
-        ];
-    }
-
     // =========================================================================
     // 관계 정의
     // =========================================================================
@@ -162,38 +127,6 @@ public function getDecryptedCardPassword(): ?string
             : null;
     }
 
-    /**
-     * CVC/CVV 암호화 설정
-     */
-    public function setCvc(?string $cvc): void
-    {
-        $this->cvc_encrypted = $cvc
-            ? Crypt::encryptString($cvc)
-            : null;
-    }
-
-    /**
-     * CVC/CVV 복호화 조회
-     */
-    public function getDecryptedCvc(): ?string
-    {
-        return $this->cvc_encrypted
-            ? Crypt::decryptString($this->cvc_encrypted)
-            : null;
-    }
-
-    // =========================================================================
-    // Accessor (JSON 직렬화용)
-    // =========================================================================
-
-    /**
-     * CSV(CVC) 복호화 값 — $appends로 JSON 응답에 포함
-     */
-    public function getCsvAttribute(): ?string
-    {
-        return $this->getDecryptedCvc();
-    }
-
     // =========================================================================
     // 헬퍼 메서드
     // =========================================================================
diff --git a/app/Models/Tenants/CorporateCard.php b/app/Models/Tenants/CorporateCard.php
deleted file mode 100644
index aafeddb..0000000
--- a/app/Models/Tenants/CorporateCard.php
+++ /dev/null
@@ -1,110 +0,0 @@
-<?php
-
-namespace App\Models\Tenants;
-
-use App\Traits\BelongsToTenant;
-use App\Traits\ModelTrait;
-use Illuminate\Database\Eloquent\Model;
-use Illuminate\Database\Eloquent\SoftDeletes;
-
-/**
- * 법인카드 모델
- *
- * @property int $id
- * @property int $tenant_id
- * @property string $card_name
- * @property string $card_company
- * @property string $card_number
- * @property string $card_type
- * @property int $payment_day
- * @property float $credit_limit
- * @property float $current_usage
- * @property string $card_holder_name
- * @property string $actual_user
- * @property string|null $expiry_date
- * @property string|null $cvc
- * @property string $status
- * @property string|null $memo
- */
-class CorporateCard extends Model
-{
-    use BelongsToTenant, ModelTrait, SoftDeletes;
-
-    protected $table = 'corporate_cards';
-
-    protected $fillable = [
-        'tenant_id',
-        'card_name',
-        'card_company',
-        'card_number',
-        'card_type',
-        'payment_day',
-        'credit_limit',
-        'current_usage',
-        'card_holder_name',
-        'actual_user',
-        'expiry_date',
-        'cvc',
-        'status',
-        'memo',
-    ];
-
-    protected $hidden = [
-        'cvc',
-        'deleted_at',
-    ];
-
-    protected $casts = [
-        'payment_day' => 'integer',
-        'credit_limit' => 'decimal:2',
-        'current_usage' => 'decimal:2',
-    ];
-
-    protected $attributes = [
-        'status' => 'active',
-        'payment_day' => 15,
-        'credit_limit' => 0,
-        'current_usage' => 0,
-    ];
-
-    // =========================================================================
-    // Scopes
-    // =========================================================================
-
-    public function scopeActive($query)
-    {
-        return $query->where('status', 'active');
-    }
-
-    public function scopeByType($query, string $cardType)
-    {
-        return $query->where('card_type', $cardType);
-    }
-
-    // =========================================================================
-    // 헬퍼 메서드
-    // =========================================================================
-
-    public function isActive(): bool
-    {
-        return $this->status === 'active';
-    }
-
-    public function toggleStatus(): void
-    {
-        $this->status = $this->status === 'active' ? 'inactive' : 'active';
-    }
-
-    /**
-     * 마스킹된 카드번호
-     */
-    public function getMaskedCardNumber(): string
-    {
-        $number = preg_replace('/[^0-9]/', '', $this->card_number);
-        if (strlen($number) <= 4) {
-            return $this->card_number;
-        }
-
-        return '****-****-****-'.substr($number, -4);
-    }
-}
diff --git a/app/Services/Authz/RolePermissionService.php b/app/Services/Authz/RolePermissionService.php
index d6452b3..86e14d7 100644
--- a/app/Services/Authz/RolePermissionService.php
+++ b/app/Services/Authz/RolePermissionService.php
@@ -2,8 +2,10 @@
 
 namespace App\Services\Authz;
 
-use App\Models\Permissions\Role;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
 use Spatie\Permission\Models\Permission;
+use Spatie\Permission\Models\Role;
 use Spatie\Permission\PermissionRegistrar;
 
 class RolePermissionService
@@ -16,13 +18,6 @@ protected static function setTeam(int $tenantId): void
         app(PermissionRegistrar::class)->setPermissionsTeamId($tenantId);
     }
 
-    /** 권한 캐시 무효화 */
-    protected static function invalidateCache(int $tenantId): void
-    {
-        AccessService::bumpVersion($tenantId);
-        app(PermissionRegistrar::class)->forgetCachedPermissions();
-    }
-
     /** 역할 로드 (테넌트/가드 검증) */
     protected static function loadRoleOrError(int $roleId, int $tenantId): ?Role
     {
@@ -42,6 +37,7 @@ protected static function resolvePermissionNames(int $tenantId, array $params):
         $names = [];
 
         if (! empty($params['permission_names']) && is_array($params['permission_names'])) {
+            // 문자열 배열만 추림
             foreach ($params['permission_names'] as $n) {
                 if (is_string($n) && $n !== '') {
                     $names[] = trim($n);
@@ -87,7 +83,7 @@ public static function list(int $roleId)
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
@@ -108,20 +104,37 @@ public static function grant(int $roleId, array $params = [])
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        // 유효성: 두 방식 중 하나만 요구하진 않지만, 최소 하나는 있어야 함
+        $v = Validator::make($params, [
+            'permission_names' => 'sometimes|array',
+            'permission_names.*' => 'string|min:1',
+            'menus' => 'sometimes|array',
+            'menus.*' => 'integer|min:1',
+            'actions' => 'sometimes|array',
+            'actions.*' => [
+                'string', Rule::in(config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve'])),
+            ],
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['permission_names']) && (empty($params['menus']) || empty($params['actions']))) {
+            return ['error' => 'permission_names 또는 menus+actions 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
         $names = self::resolvePermissionNames($tenantId, $params);
         if (empty($names)) {
-            return ['error' => __('error.role.no_valid_permissions'), 'code' => 422];
+            return ['error' => '유효한 퍼미션이 없습니다.', 'code' => 422];
         }
 
+        // Spatie: 이름 배열 부여 OK (teams 컨텍스트 적용됨)
         $role->givePermissionTo($names);
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 
@@ -132,20 +145,35 @@ public static function revoke(int $roleId, array $params = [])
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'permission_names' => 'sometimes|array',
+            'permission_names.*' => 'string|min:1',
+            'menus' => 'sometimes|array',
+            'menus.*' => 'integer|min:1',
+            'actions' => 'sometimes|array',
+            'actions.*' => [
+                'string', Rule::in(config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve'])),
+            ],
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['permission_names']) && (empty($params['menus']) || empty($params['actions']))) {
+            return ['error' => 'permission_names 또는 menus+actions 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
         $names = self::resolvePermissionNames($tenantId, $params);
         if (empty($names)) {
-            return ['error' => __('error.role.no_valid_permissions'), 'code' => 422];
+            return ['error' => '유효한 퍼미션이 없습니다.', 'code' => 422];
         }
 
         $role->revokePermissionTo($names);
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 
@@ -156,16 +184,32 @@ public static function sync(int $roleId, array $params = [])
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'permission_names' => 'sometimes|array',
+            'permission_names.*' => 'string|min:1',
+            'menus' => 'sometimes|array',
+            'menus.*' => 'integer|min:1',
+            'actions' => 'sometimes|array',
+            'actions.*' => [
+                'string', Rule::in(config('authz.menu_actions', ['view', 'create', 'update', 'delete', 'approve'])),
+            ],
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['permission_names']) && (empty($params['menus']) || empty($params['actions']))) {
+            return ['error' => 'permission_names 또는 menus+actions 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
-        $names = self::resolvePermissionNames($tenantId, $params);
+        $names = self::resolvePermissionNames($tenantId, $params); // 존재하지 않으면 생성
+        // 동기화
         $role->syncPermissions($names);
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 
@@ -182,7 +226,7 @@ public static function matrix(int $roleId)
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
@@ -232,6 +276,7 @@ public static function menus()
             ->orderBy('id', 'asc')
             ->get(['id', 'parent_id', 'name', 'url', 'icon', 'sort_order', 'is_active']);
 
+        // 트리 구조를 플랫한 배열로 변환 (depth 정보 포함)
         $flatMenus = self::flattenMenuTree($menus->toArray(), null, 0);
 
         return [
@@ -253,6 +298,7 @@ protected static function flattenMenuTree(array $menus, ?int $parentId = null, i
             $menu['has_children'] = count(array_filter($menus, fn ($m) => $m['parent_id'] === $menu['id'])) > 0;
             $result[] = $menu;
 
+            // 자식 메뉴 재귀적으로 추가
             $children = self::flattenMenuTree($menus, $menu['id'], $depth + 1);
             $result = array_merge($result, $children);
         }
@@ -267,7 +313,15 @@ public static function toggle(int $roleId, array $params = [])
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'menu_id' => 'required|integer|min:1',
+            'permission_type' => ['required', 'string', Rule::in(self::getPermissionTypes())],
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
         }
 
         $menuId = (int) $params['menu_id'];
@@ -291,12 +345,14 @@ public static function toggle(int $roleId, array $params = [])
             ->exists();
 
         if ($exists) {
+            // 권한 제거
             \Illuminate\Support\Facades\DB::table('role_has_permissions')
                 ->where('role_id', $roleId)
                 ->where('permission_id', $permission->id)
                 ->delete();
             $newValue = false;
         } else {
+            // 권한 부여
             \Illuminate\Support\Facades\DB::table('role_has_permissions')->insert([
                 'role_id' => $roleId,
                 'permission_id' => $permission->id,
@@ -307,8 +363,6 @@ public static function toggle(int $roleId, array $params = [])
         // 하위 메뉴에 권한 전파
         self::propagateToChildren($roleId, $menuId, $permissionType, $newValue, $tenantId);
 
-        self::invalidateCache($tenantId);
-
         return [
             'menu_id' => $menuId,
             'permission_type' => $permissionType,
@@ -332,6 +386,7 @@ protected static function propagateToChildren(int $roleId, int $parentMenuId, st
             ]);
 
             if ($value) {
+                // 권한 부여
                 $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
                     ->where('role_id', $roleId)
                     ->where('permission_id', $permission->id)
@@ -344,12 +399,14 @@ protected static function propagateToChildren(int $roleId, int $parentMenuId, st
                     ]);
                 }
             } else {
+                // 권한 제거
                 \Illuminate\Support\Facades\DB::table('role_has_permissions')
                     ->where('role_id', $roleId)
                     ->where('permission_id', $permission->id)
                     ->delete();
             }
 
+            // 재귀적으로 하위 메뉴 처리
             self::propagateToChildren($roleId, $child->id, $permissionType, $value, $tenantId);
         }
     }
@@ -361,7 +418,7 @@ public static function allowAll(int $roleId)
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
@@ -381,6 +438,7 @@ public static function allowAll(int $roleId)
                     'tenant_id' => $tenantId,
                 ]);
 
+                // 권한 부여
                 $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
                     ->where('role_id', $roleId)
                     ->where('permission_id', $permission->id)
@@ -395,8 +453,6 @@ public static function allowAll(int $roleId)
             }
         }
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 
@@ -407,7 +463,7 @@ public static function denyAll(int $roleId)
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
@@ -435,8 +491,6 @@ public static function denyAll(int $roleId)
             }
         }
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 
@@ -447,7 +501,7 @@ public static function reset(int $roleId)
 
         $role = self::loadRoleOrError($roleId, $tenantId);
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
@@ -468,6 +522,7 @@ public static function reset(int $roleId)
                 'tenant_id' => $tenantId,
             ]);
 
+            // 권한 부여
             $exists = \Illuminate\Support\Facades\DB::table('role_has_permissions')
                 ->where('role_id', $roleId)
                 ->where('permission_id', $permission->id)
@@ -481,8 +536,6 @@ public static function reset(int $roleId)
             }
         }
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 }
diff --git a/app/Services/Authz/RoleService.php b/app/Services/Authz/RoleService.php
index be1c812..5cce42b 100644
--- a/app/Services/Authz/RoleService.php
+++ b/app/Services/Authz/RoleService.php
@@ -4,6 +4,8 @@
 
 use App\Models\Permissions\Role;
 use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
 use Spatie\Permission\PermissionRegistrar;
 
 class RoleService
@@ -49,13 +51,28 @@ public static function store(array $params = [])
         $tenantId = (int) app('tenant_id');
         $userId = app('api_user');
 
+        $v = Validator::make($params, [
+            'name' => [
+                'required', 'string', 'max:100',
+                Rule::unique('roles', 'name')->where(fn ($q) => $q
+                    ->where('tenant_id', $tenantId)
+                    ->where('guard_name', self::$guard)),
+            ],
+            'description' => 'nullable|string|max:255',
+            'is_hidden' => 'sometimes|boolean',
+        ]);
+
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+
         // Spatie 팀(테넌트) 컨텍스트
         app(PermissionRegistrar::class)->setPermissionsTeamId($tenantId);
 
         $role = Role::create([
             'tenant_id' => $tenantId,
             'guard_name' => self::$guard,
-            'name' => $params['name'],
+            'name' => $v->validated()['name'],
             'description' => $params['description'] ?? null,
             'is_hidden' => $params['is_hidden'] ?? false,
             'created_by' => $userId,
@@ -75,7 +92,7 @@ public static function show(int $id)
             ->find($id);
 
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         return $role;
@@ -92,10 +109,25 @@ public static function update(int $id, array $params = [])
             ->find($id);
 
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
-        $updateData = $params;
+        $v = Validator::make($params, [
+            'name' => [
+                'sometimes', 'string', 'max:100',
+                Rule::unique('roles', 'name')
+                    ->where(fn ($q) => $q->where('tenant_id', $tenantId)->where('guard_name', self::$guard))
+                    ->ignore($role->id),
+            ],
+            'description' => 'sometimes|nullable|string|max:255',
+            'is_hidden' => 'sometimes|boolean',
+        ]);
+
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+
+        $updateData = $v->validated();
         $updateData['updated_by'] = $userId;
 
         $role->fill($updateData)->save();
@@ -114,7 +146,7 @@ public static function destroy(int $id)
             ->find($id);
 
         if (! $role) {
-            return ['error' => __('error.role.not_found'), 'code' => 404];
+            return ['error' => '역할을 찾을 수 없습니다.', 'code' => 404];
         }
 
         DB::transaction(function () use ($role, $userId) {
@@ -126,9 +158,6 @@ public static function destroy(int $id)
             $role->delete();
         });
 
-        AccessService::bumpVersion($tenantId);
-        app(PermissionRegistrar::class)->forgetCachedPermissions();
-
         return 'success';
     }
 
diff --git a/app/Services/Authz/UserRoleService.php b/app/Services/Authz/UserRoleService.php
index 7d075a5..2098d4c 100644
--- a/app/Services/Authz/UserRoleService.php
+++ b/app/Services/Authz/UserRoleService.php
@@ -3,7 +3,8 @@
 namespace App\Services\Authz;
 
 use App\Models\Members\User;
-use App\Models\Permissions\Role;
+use Illuminate\Support\Facades\Validator;
+use Spatie\Permission\Models\Role;
 use Spatie\Permission\PermissionRegistrar;
 
 class UserRoleService
@@ -16,13 +17,6 @@ protected static function setTeam(int $tenantId): void
         app(PermissionRegistrar::class)->setPermissionsTeamId($tenantId);
     }
 
-    /** 권한 캐시 무효화 */
-    protected static function invalidateCache(int $tenantId): void
-    {
-        AccessService::bumpVersion($tenantId);
-        app(PermissionRegistrar::class)->forgetCachedPermissions();
-    }
-
     /** 유저 로드 (존재 체크) */
     protected static function loadUserOrError(int $userId): ?User
     {
@@ -60,13 +54,14 @@ protected static function resolveRoleNames(int $tenantId, array $params): array
         // 정제
         $names = array_values(array_unique(array_filter($names)));
 
-        // 존재 확인
+        // 존재 확인(필요시 에러 처리 확장 가능)
         if (! empty($names)) {
-            Role::query()
+            $count = Role::query()
                 ->where('tenant_id', $tenantId)
                 ->where('guard_name', self::$guard)
                 ->whereIn('name', $names)
                 ->count();
+            // if ($count !== count($names)) { ... 필요시 상세 에러 반환 }
         }
 
         return $names;
@@ -79,11 +74,12 @@ public static function list(int $userId)
 
         $user = self::loadUserOrError($userId);
         if (! $user) {
-            return ['error' => __('error.role.user_not_found'), 'code' => 404];
+            return ['error' => '사용자를 찾을 수 없습니다.', 'code' => 404];
         }
 
         self::setTeam($tenantId);
 
+        // 현재 테넌트의 역할만
         $builder = $user->roles()
             ->where('roles.tenant_id', $tenantId)
             ->where('roles.guard_name', self::$guard)
@@ -100,19 +96,30 @@ public static function grant(int $userId, array $params = [])
 
         $user = self::loadUserOrError($userId);
         if (! $user) {
-            return ['error' => __('error.role.user_not_found'), 'code' => 404];
+            return ['error' => '사용자를 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'role_names' => 'sometimes|array',
+            'role_names.*' => 'string|min:1',
+            'role_ids' => 'sometimes|array',
+            'role_ids.*' => 'integer|min:1',
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['role_names']) && empty($params['role_ids'])) {
+            return ['error' => 'role_names 또는 role_ids 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
         $names = self::resolveRoleNames($tenantId, $params);
         if (empty($names)) {
-            return ['error' => __('error.role.no_valid_roles'), 'code' => 422];
+            return ['error' => '유효한 역할이 없습니다.', 'code' => 422];
         }
 
-        $user->assignRole($names);
-
-        self::invalidateCache($tenantId);
+        $user->assignRole($names); // teams 컨텍스트 적용됨
 
         return 'success';
     }
@@ -124,19 +131,30 @@ public static function revoke(int $userId, array $params = [])
 
         $user = self::loadUserOrError($userId);
         if (! $user) {
-            return ['error' => __('error.role.user_not_found'), 'code' => 404];
+            return ['error' => '사용자를 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'role_names' => 'sometimes|array',
+            'role_names.*' => 'string|min:1',
+            'role_ids' => 'sometimes|array',
+            'role_ids.*' => 'integer|min:1',
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['role_names']) && empty($params['role_ids'])) {
+            return ['error' => 'role_names 또는 role_ids 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
         $names = self::resolveRoleNames($tenantId, $params);
         if (empty($names)) {
-            return ['error' => __('error.role.no_valid_roles'), 'code' => 422];
+            return ['error' => '유효한 역할이 없습니다.', 'code' => 422];
         }
 
-        $user->removeRole($names);
-
-        self::invalidateCache($tenantId);
+        $user->removeRole($names); // 배열 허용
 
         return 'success';
     }
@@ -148,20 +166,32 @@ public static function sync(int $userId, array $params = [])
 
         $user = self::loadUserOrError($userId);
         if (! $user) {
-            return ['error' => __('error.role.user_not_found'), 'code' => 404];
+            return ['error' => '사용자를 찾을 수 없습니다.', 'code' => 404];
+        }
+
+        $v = Validator::make($params, [
+            'role_names' => 'sometimes|array',
+            'role_names.*' => 'string|min:1',
+            'role_ids' => 'sometimes|array',
+            'role_ids.*' => 'integer|min:1',
+        ]);
+        if ($v->fails()) {
+            return ['error' => $v->errors()->first(), 'code' => 422];
+        }
+        if (empty($params['role_names']) && empty($params['role_ids'])) {
+            return ['error' => 'role_names 또는 role_ids 중 하나는 필요합니다.', 'code' => 422];
         }
 
         self::setTeam($tenantId);
 
         $names = self::resolveRoleNames($tenantId, $params);
         if (empty($names)) {
-            return ['error' => __('error.role.no_valid_roles'), 'code' => 422];
+            // 정책상 빈 목록 sync 허용 시: $user->syncRoles([]) 로 전부 제거 가능
+            return ['error' => '유효한 역할이 없습니다.', 'code' => 422];
         }
 
         $user->syncRoles($names);
 
-        self::invalidateCache($tenantId);
-
         return 'success';
     }
 }
diff --git a/app/Services/BankAccountService.php b/app/Services/BankAccountService.php
index 1cdf3d2..55669e8 100644
--- a/app/Services/BankAccountService.php
+++ b/app/Services/BankAccountService.php
@@ -94,16 +94,9 @@ public function store(array $data): BankAccount
                 'account_number' => $data['account_number'],
                 'account_holder' => $data['account_holder'],
                 'account_name' => $data['account_name'],
-                'account_type' => $data['account_type'] ?? null,
-                'balance' => $data['balance'] ?? 0,
-                'currency' => $data['currency'] ?? 'KRW',
-                'opened_at' => $data['opened_at'] ?? null,
-                'branch_name' => $data['branch_name'] ?? null,
-                'memo' => $data['memo'] ?? null,
                 'status' => $data['status'] ?? 'active',
                 'assigned_user_id' => $data['assigned_user_id'] ?? null,
                 'is_primary' => $isPrimary,
-                'sort_order' => $data['sort_order'] ?? 0,
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
@@ -131,15 +124,8 @@ public function update(int $id, array $data): BankAccount
                 'account_number' => $data['account_number'] ?? $account->account_number,
                 'account_holder' => $data['account_holder'] ?? $account->account_holder,
                 'account_name' => $data['account_name'] ?? $account->account_name,
-                'account_type' => $data['account_type'] ?? $account->account_type,
-                'balance' => $data['balance'] ?? $account->balance,
-                'currency' => $data['currency'] ?? $account->currency,
-                'opened_at' => $data['opened_at'] ?? $account->opened_at,
-                'branch_name' => $data['branch_name'] ?? $account->branch_name,
-                'memo' => $data['memo'] ?? $account->memo,
                 'status' => $data['status'] ?? $account->status,
                 'assigned_user_id' => $data['assigned_user_id'] ?? $account->assigned_user_id,
-                'sort_order' => $data['sort_order'] ?? $account->sort_order,
                 'updated_by' => $userId,
             ]);
 
diff --git a/app/Services/Barobill/BarobillSoapService.php b/app/Services/Barobill/BarobillSoapService.php
deleted file mode 100644
index 5113b1a..0000000
--- a/app/Services/Barobill/BarobillSoapService.php
+++ /dev/null
@@ -1,604 +0,0 @@
-<?php
-
-namespace App\Services\Barobill;
-
-use App\Models\Tenants\BarobillConfig;
-use App\Models\Tenants\BarobillMember;
-use App\Services\Service;
-use Illuminate\Support\Facades\Log;
-use SoapClient;
-use SoapFault;
-use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
-use Throwable;
-
-class BarobillSoapService extends Service
-{
-    protected ?SoapClient $corpStateClient = null;
-
-    protected ?SoapClient $bankAccountClient = null;
-
-    protected ?SoapClient $cardClient = null;
-
-    protected string $certKey;
-
-    protected string $corpNum;
-
-    protected bool $isTestMode;
-
-    protected array $soapUrls;
-
-    protected array $errorMessages = [
-        -11101 => '사업자번호가 설정되지 않았거나 유효하지 않습니다.',
-        -11102 => 'CERTKEY가 유효하지 않습니다.',
-        -11103 => '인증서가 만료되었거나 유효하지 않습니다.',
-        -11104 => '해당 사업자가 등록되어 있지 않습니다.',
-        -11105 => '이미 등록된 사업자입니다.',
-        -11106 => '아이디가 이미 존재합니다.',
-        -11201 => '필수 파라미터가 누락되었습니다.',
-        -26001 => '공동인증서가 등록되어 있지 않습니다.',
-        -32000 => '알 수 없는 오류가 발생했습니다.',
-        -32001 => '사업자번호가 유효하지 않습니다.',
-        -32002 => '아이디가 유효하지 않습니다.',
-        -32003 => '비밀번호가 유효하지 않습니다.',
-        -32004 => '상호명이 유효하지 않습니다.',
-        -32005 => '대표자명이 유효하지 않습니다.',
-        -32006 => '이메일 형식이 유효하지 않습니다.',
-        -32010 => '이미 등록된 사업자번호입니다.',
-        -32011 => '이미 등록된 아이디입니다.',
-        -32012 => '이미 등록된 아이디입니다. 다른 아이디를 사용해주세요.',
-        -32013 => '비밀번호 형식이 유효하지 않습니다. (영문/숫자/특수문자 조합 8자리 이상)',
-        -32014 => '연락처 형식이 유효하지 않습니다.',
-        -32020 => '파트너 사업자번호가 유효하지 않습니다.',
-        -32021 => '파트너 인증키(CERTKEY)가 유효하지 않습니다.',
-        -99999 => '서버 내부 오류가 발생했습니다.',
-    ];
-
-    public function __construct()
-    {
-        $this->isTestMode = config('services.barobill.test_mode', true);
-        $this->initializeConfig();
-    }
-
-    public function switchServerMode(bool $isTestMode): self
-    {
-        if ($this->isTestMode !== $isTestMode) {
-            $this->isTestMode = $isTestMode;
-            $this->corpStateClient = null;
-            $this->bankAccountClient = null;
-            $this->cardClient = null;
-            $this->initializeConfig();
-        }
-
-        return $this;
-    }
-
-    protected function initializeConfig(): void
-    {
-        $dbConfig = $this->loadConfigFromDatabase();
-
-        if ($dbConfig) {
-            $this->certKey = $dbConfig->cert_key;
-            $this->corpNum = $dbConfig->corp_num ?? '';
-            $this->soapUrls = $this->buildSoapUrls($dbConfig->base_url);
-        } else {
-            $this->certKey = $this->isTestMode
-                ? config('services.barobill.cert_key_test', '')
-                : config('services.barobill.cert_key_prod', '');
-            $this->corpNum = config('services.barobill.corp_num', '');
-            $baseUrl = $this->isTestMode
-                ? 'https://testws.baroservice.com'
-                : 'https://ws.baroservice.com';
-            $this->soapUrls = $this->buildSoapUrls($baseUrl);
-        }
-    }
-
-    protected function loadConfigFromDatabase(): ?BarobillConfig
-    {
-        try {
-            return BarobillConfig::getActive($this->isTestMode);
-        } catch (\Exception $e) {
-            Log::warning('바로빌 DB 설정 로드 실패', ['error' => $e->getMessage()]);
-
-            return null;
-        }
-    }
-
-    protected function buildSoapUrls(string $baseUrl): array
-    {
-        $baseUrl = rtrim($baseUrl, '/');
-
-        return [
-            'corpstate' => $baseUrl.'/CORPSTATE.asmx?WSDL',
-            'bankaccount' => $baseUrl.'/BANKACCOUNT.asmx?WSDL',
-            'card' => $baseUrl.'/CARD.asmx?WSDL',
-        ];
-    }
-
-    protected function getCorpStateClient(): ?SoapClient
-    {
-        if ($this->corpStateClient === null) {
-            try {
-                $this->corpStateClient = new SoapClient($this->soapUrls['corpstate'], [
-                    'trace' => true,
-                    'encoding' => 'UTF-8',
-                    'exceptions' => true,
-                    'connection_timeout' => 30,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
-                ]);
-            } catch (Throwable $e) {
-                Log::error('바로빌 CORPSTATE SOAP 클라이언트 생성 실패', [
-                    'error' => $e->getMessage(),
-                    'url' => $this->soapUrls['corpstate'],
-                ]);
-
-                return null;
-            }
-        }
-
-        return $this->corpStateClient;
-    }
-
-    protected function getBankAccountClient(): ?SoapClient
-    {
-        if ($this->bankAccountClient === null) {
-            try {
-                $this->bankAccountClient = new SoapClient($this->soapUrls['bankaccount'], [
-                    'trace' => true,
-                    'encoding' => 'UTF-8',
-                    'exceptions' => true,
-                    'connection_timeout' => 30,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
-                ]);
-            } catch (Throwable $e) {
-                Log::error('바로빌 BANKACCOUNT SOAP 클라이언트 생성 실패', [
-                    'error' => $e->getMessage(),
-                    'url' => $this->soapUrls['bankaccount'],
-                ]);
-
-                return null;
-            }
-        }
-
-        return $this->bankAccountClient;
-    }
-
-    protected function getCardClient(): ?SoapClient
-    {
-        if ($this->cardClient === null) {
-            try {
-                $this->cardClient = new SoapClient($this->soapUrls['card'], [
-                    'trace' => true,
-                    'encoding' => 'UTF-8',
-                    'exceptions' => true,
-                    'connection_timeout' => 30,
-                    'cache_wsdl' => WSDL_CACHE_NONE,
-                ]);
-            } catch (Throwable $e) {
-                Log::error('바로빌 CARD SOAP 클라이언트 생성 실패', [
-                    'error' => $e->getMessage(),
-                    'url' => $this->soapUrls['card'],
-                ]);
-
-                return null;
-            }
-        }
-
-        return $this->cardClient;
-    }
-
-    protected function call(string $service, string $method, array $params = []): array
-    {
-        $client = match ($service) {
-            'corpstate' => $this->getCorpStateClient(),
-            'bankaccount' => $this->getBankAccountClient(),
-            'card' => $this->getCardClient(),
-            default => null,
-        };
-
-        if (! $client) {
-            return [
-                'success' => false,
-                'error' => "SOAP 클라이언트가 초기화되지 않았습니다. ({$service})",
-                'error_code' => -1,
-            ];
-        }
-
-        if (empty($this->certKey)) {
-            return [
-                'success' => false,
-                'error' => 'CERTKEY가 설정되지 않았습니다.',
-                'error_code' => -2,
-            ];
-        }
-
-        if (! isset($params['CERTKEY'])) {
-            $params['CERTKEY'] = $this->certKey;
-        }
-
-        try {
-            Log::info('바로빌 SOAP API 호출', [
-                'service' => $service,
-                'method' => $method,
-                'test_mode' => $this->isTestMode,
-            ]);
-
-            $result = $client->$method($params);
-            $resultProperty = $method.'Result';
-
-            if (isset($result->$resultProperty)) {
-                $resultData = $result->$resultProperty;
-
-                if (is_numeric($resultData) && $resultData < 0) {
-                    $errorMessage = $this->errorMessages[$resultData] ?? "바로빌 API 오류 코드: {$resultData}";
-
-                    Log::error('바로빌 SOAP API 오류', [
-                        'method' => $method,
-                        'error_code' => $resultData,
-                        'error_message' => $errorMessage,
-                    ]);
-
-                    return [
-                        'success' => false,
-                        'error' => $errorMessage,
-                        'error_code' => $resultData,
-                    ];
-                }
-
-                return [
-                    'success' => true,
-                    'data' => $resultData,
-                ];
-            }
-
-            return [
-                'success' => true,
-                'data' => $result,
-            ];
-
-        } catch (SoapFault $e) {
-            Log::error('바로빌 SOAP 오류', [
-                'method' => $method,
-                'fault_code' => $e->faultcode ?? null,
-                'fault_string' => $e->faultstring ?? null,
-            ]);
-
-            return [
-                'success' => false,
-                'error' => 'SOAP 오류: '.$e->getMessage(),
-                'error_code' => $e->getCode(),
-            ];
-
-        } catch (Throwable $e) {
-            Log::error('바로빌 SOAP API 호출 오류', [
-                'method' => $method,
-                'error' => $e->getMessage(),
-            ]);
-
-            return [
-                'success' => false,
-                'error' => 'API 호출 오류: '.$e->getMessage(),
-                'error_code' => -999,
-            ];
-        }
-    }
-
-    protected function formatBizNo(string $bizNo): string
-    {
-        return preg_replace('/[^0-9]/', '', $bizNo);
-    }
-
-    // =========================================================================
-    // 회원사 조회
-    // =========================================================================
-
-    protected function getMember(): BarobillMember
-    {
-        $tenantId = $this->tenantId();
-        $member = BarobillMember::where('tenant_id', $tenantId)->first();
-
-        if (! $member) {
-            throw new BadRequestHttpException(__('error.barobill.member_not_found'));
-        }
-
-        $this->switchServerMode($member->isTestMode());
-
-        return $member;
-    }
-
-    // =========================================================================
-    // SOAP 비즈니스 메서드
-    // =========================================================================
-
-    public function registCorp(array $data): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($data['biz_no']),
-            'CorpName' => $data['corp_name'],
-            'CEOName' => $data['ceo_name'],
-            'BizType' => $data['biz_type'] ?? '',
-            'BizClass' => $data['biz_class'] ?? '',
-            'PostNum' => $data['post_num'] ?? '',
-            'Addr1' => $data['addr'] ?? '',
-            'Addr2' => '',
-            'MemberName' => $data['manager_name'] ?? '',
-            'JuminNum' => '',
-            'ID' => $data['barobill_id'],
-            'PWD' => $data['barobill_pwd'],
-            'Grade' => '2',
-            'TEL' => $data['tel'] ?? '',
-            'HP' => $data['manager_hp'] ?? '',
-            'Email' => $data['manager_email'] ?? '',
-        ];
-
-        return $this->call('corpstate', 'RegistCorp', $params);
-    }
-
-    public function getCorpState(string $corpNum): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-        ];
-
-        return $this->call('corpstate', 'GetCorpState', $params);
-    }
-
-    public function getBankAccountScrapRequestUrl(string $corpNum, string $userId, string $userPwd): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'ID' => $userId,
-            'PWD' => $userPwd,
-        ];
-
-        return $this->call('bankaccount', 'GetBankAccountScrapRequestURL', $params);
-    }
-
-    public function getBankAccountLogUrl(string $corpNum, string $userId, string $userPwd): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'ID' => $userId,
-            'PWD' => $userPwd,
-        ];
-
-        return $this->call('bankaccount', 'GetBankAccountLogURL', $params);
-    }
-
-    public function getCertificateRegistUrl(string $corpNum, string $userId, string $userPwd): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'ID' => $userId,
-            'PWD' => $userPwd,
-        ];
-
-        return $this->call('bankaccount', 'GetCertificateRegistURL', $params);
-    }
-
-    public function getBankAccounts(string $corpNum, bool $availOnly = true): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'AvailOnly' => $availOnly,
-        ];
-
-        return $this->call('bankaccount', 'GetBankAccountEx', $params);
-    }
-
-    public function getCards(string $corpNum, bool $availOnly = true): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'AvailOnly' => $availOnly ? 1 : 0,
-        ];
-
-        return $this->call('card', 'GetCardEx2', $params);
-    }
-
-    public function getCardScrapRequestUrl(string $corpNum, string $userId, string $userPwd): array
-    {
-        $params = [
-            'CorpNum' => $this->formatBizNo($corpNum),
-            'ID' => $userId,
-            'PWD' => $userPwd,
-        ];
-
-        return $this->call('card', 'GetCardScrapRequestURL', $params);
-    }
-
-    // =========================================================================
-    // 컨트롤러 비즈니스 메서드
-    // =========================================================================
-
-    public function registerLogin(array $data): array
-    {
-        $tenantId = $this->tenantId();
-        $barobillId = $data['barobill_id'];
-        $password = $data['password'];
-
-        $member = BarobillMember::where('tenant_id', $tenantId)->first();
-
-        if ($member) {
-            $this->switchServerMode($member->isTestMode());
-        }
-
-        $result = $this->getCorpState($member?->biz_no ?? config('services.barobill.corp_num'));
-
-        if (! $result['success']) {
-            throw new BadRequestHttpException($result['error']);
-        }
-
-        $member = BarobillMember::updateOrCreate(
-            ['tenant_id' => $tenantId],
-            [
-                'barobill_id' => $barobillId,
-                'barobill_pwd' => $password,
-                'status' => 'active',
-            ]
-        );
-
-        return [
-            'id' => $member->id,
-            'barobill_id' => $member->barobill_id,
-            'status' => $member->status,
-        ];
-    }
-
-    public function registerSignup(array $data): array
-    {
-        $tenantId = $this->tenantId();
-
-        $soapResult = $this->registCorp([
-            'biz_no' => $data['business_number'],
-            'corp_name' => $data['company_name'],
-            'ceo_name' => $data['ceo_name'],
-            'biz_type' => $data['business_type'] ?? '',
-            'biz_class' => $data['business_category'] ?? '',
-            'addr' => $data['address'] ?? '',
-            'barobill_id' => $data['barobill_id'],
-            'barobill_pwd' => $data['password'],
-            'manager_name' => $data['manager_name'] ?? '',
-            'manager_hp' => $data['manager_phone'] ?? '',
-            'manager_email' => $data['manager_email'] ?? '',
-        ]);
-
-        if (! $soapResult['success']) {
-            throw new BadRequestHttpException($soapResult['error']);
-        }
-
-        $member = BarobillMember::updateOrCreate(
-            ['tenant_id' => $tenantId],
-            [
-                'biz_no' => $this->formatBizNo($data['business_number']),
-                'corp_name' => $data['company_name'],
-                'ceo_name' => $data['ceo_name'],
-                'biz_type' => $data['business_type'] ?? '',
-                'biz_class' => $data['business_category'] ?? '',
-                'addr' => $data['address'] ?? '',
-                'barobill_id' => $data['barobill_id'],
-                'barobill_pwd' => $data['password'],
-                'manager_name' => $data['manager_name'] ?? '',
-                'manager_hp' => $data['manager_phone'] ?? '',
-                'manager_email' => $data['manager_email'] ?? '',
-                'status' => 'active',
-                'server_mode' => $this->isTestMode ? 'test' : 'production',
-            ]
-        );
-
-        return [
-            'id' => $member->id,
-            'barobill_id' => $member->barobill_id,
-            'biz_no' => $member->formatted_biz_no,
-            'status' => $member->status,
-        ];
-    }
-
-    public function getBankServiceRedirectUrl(array $params): array
-    {
-        $member = $this->getMember();
-
-        $result = $this->getBankAccountLogUrl(
-            $member->biz_no,
-            $member->barobill_id,
-            $member->barobill_pwd
-        );
-
-        if (! $result['success']) {
-            throw new BadRequestHttpException($result['error']);
-        }
-
-        return ['url' => $result['data']];
-    }
-
-    public function getIntegrationStatus(): array
-    {
-        $member = $this->getMember();
-
-        $bankResult = $this->getBankAccounts($member->biz_no);
-        $cardResult = $this->getCards($member->biz_no);
-
-        $bankCount = 0;
-        if ($bankResult['success'] && isset($bankResult['data'])) {
-            $data = $bankResult['data'];
-            if (is_object($data) && isset($data->BankAccountInfo)) {
-                $info = $data->BankAccountInfo;
-                $bankCount = is_array($info) ? count($info) : 1;
-            } elseif (is_array($data)) {
-                $bankCount = count($data);
-            }
-        }
-
-        $cardCount = 0;
-        if ($cardResult['success'] && isset($cardResult['data'])) {
-            $data = $cardResult['data'];
-            if (is_object($data) && isset($data->CardInfo)) {
-                $info = $data->CardInfo;
-                $cardCount = is_array($info) ? count($info) : 1;
-            } elseif (is_array($data)) {
-                $cardCount = count($data);
-            }
-        }
-
-        return [
-            'bank_account_count' => $bankCount,
-            'card_count' => $cardCount,
-            'member' => [
-                'barobill_id' => $member->barobill_id,
-                'biz_no' => $member->formatted_biz_no,
-                'status' => $member->status,
-                'server_mode' => $member->server_mode,
-            ],
-        ];
-    }
-
-    public function getAccountLinkRedirectUrl(): array
-    {
-        $member = $this->getMember();
-
-        $result = $this->getBankAccountScrapRequestUrl(
-            $member->biz_no,
-            $member->barobill_id,
-            $member->barobill_pwd
-        );
-
-        if (! $result['success']) {
-            throw new BadRequestHttpException($result['error']);
-        }
-
-        return ['url' => $result['data']];
-    }
-
-    public function getCardLinkRedirectUrl(): array
-    {
-        $member = $this->getMember();
-
-        $result = $this->getCardScrapRequestUrl(
-            $member->biz_no,
-            $member->barobill_id,
-            $member->barobill_pwd
-        );
-
-        if (! $result['success']) {
-            throw new BadRequestHttpException($result['error']);
-        }
-
-        return ['url' => $result['data']];
-    }
-
-    public function getCertificateRedirectUrl(): array
-    {
-        $member = $this->getMember();
-
-        $result = $this->getCertificateRegistUrl(
-            $member->biz_no,
-            $member->barobill_id,
-            $member->barobill_pwd
-        );
-
-        if (! $result['success']) {
-            throw new BadRequestHttpException($result['error']);
-        }
-
-        return ['url' => $result['data']];
-    }
-}
diff --git a/app/Services/BarobillService.php b/app/Services/BarobillService.php
index b9517bc..1d8451f 100644
--- a/app/Services/BarobillService.php
+++ b/app/Services/BarobillService.php
@@ -4,130 +4,37 @@
 
 use App\Models\Tenants\BarobillSetting;
 use App\Models\Tenants\TaxInvoice;
+use Illuminate\Support\Facades\Http;
 use Illuminate\Support\Facades\Log;
-use SoapClient;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 /**
- * 바로빌 API 연동 서비스 (SOAP)
+ * 바로빌 API 연동 서비스
  *
  * 바로빌 개발자센터: https://dev.barobill.co.kr/
- * 바로빌은 SOAP API만 제공하므로 SoapClient를 사용합니다.
  */
 class BarobillService extends Service
 {
     /**
-     * 바로빌 SOAP 기본 URL
+     * 바로빌 API 기본 URL
      */
-    private const SOAP_BASE_URL = 'https://ws.baroservice.com';
+    private const API_BASE_URL = 'https://ws.barobill.co.kr';
 
     /**
-     * 바로빌 SOAP 테스트 URL
+     * 바로빌 API 테스트 URL
      */
-    private const SOAP_TEST_URL = 'https://testws.baroservice.com';
+    private const API_TEST_URL = 'https://testws.barobill.co.kr';
 
     /**
      * 테스트 모드 여부
      */
     private bool $testMode;
 
-    /**
-     * TI(Tax Invoice) SOAP 클라이언트
-     */
-    private ?SoapClient $tiSoapClient = null;
-
     public function __construct()
     {
         $this->testMode = config('services.barobill.test_mode', true);
     }
 
-    // =========================================================================
-    // SOAP 클라이언트
-    // =========================================================================
-
-    /**
-     * TI SOAP 클라이언트 초기화/반환
-     */
-    private function getTiSoapClient(): SoapClient
-    {
-        if ($this->tiSoapClient === null) {
-            $baseUrl = $this->testMode ? self::SOAP_TEST_URL : self::SOAP_BASE_URL;
-
-            $context = stream_context_create([
-                'ssl' => [
-                    'verify_peer' => ! $this->testMode,
-                    'verify_peer_name' => ! $this->testMode,
-                    'allow_self_signed' => $this->testMode,
-                ],
-            ]);
-
-            $this->tiSoapClient = new SoapClient($baseUrl.'/TI.asmx?WSDL', [
-                'trace' => true,
-                'encoding' => 'UTF-8',
-                'exceptions' => true,
-                'connection_timeout' => 30,
-                'stream_context' => $context,
-                'cache_wsdl' => WSDL_CACHE_NONE,
-            ]);
-        }
-
-        return $this->tiSoapClient;
-    }
-
-    /**
-     * SOAP API 호출
-     *
-     * MNG EtaxController::callBarobillSOAP() 포팅
-     * 음수 반환값 = 에러 코드 (바로빌 규격)
-     */
-    private function callSoap(string $method, array $params): array
-    {
-        $client = $this->getTiSoapClient();
-
-        if (! isset($params['CERTKEY'])) {
-            $setting = $this->getSetting();
-            if (! $setting) {
-                return [
-                    'success' => false,
-                    'error' => '바로빌 설정이 없습니다.',
-                ];
-            }
-            $params['CERTKEY'] = $setting->cert_key;
-        }
-
-        try {
-            $result = $client->$method($params);
-            $resultProperty = $method.'Result';
-
-            if (isset($result->$resultProperty)) {
-                $resultData = $result->$resultProperty;
-
-                // 바로빌 규격: 음수 반환값은 에러 코드
-                if (is_numeric($resultData) && $resultData < 0) {
-                    return [
-                        'success' => false,
-                        'error' => '바로빌 API 오류 코드: '.$resultData,
-                        'error_code' => (int) $resultData,
-                    ];
-                }
-
-                return ['success' => true, 'data' => $resultData];
-            }
-
-            return ['success' => true, 'data' => $result];
-        } catch (\SoapFault $e) {
-            return [
-                'success' => false,
-                'error' => 'SOAP 오류: '.$e->getMessage(),
-            ];
-        } catch (\Throwable $e) {
-            return [
-                'success' => false,
-                'error' => 'API 호출 오류: '.$e->getMessage(),
-            ];
-        }
-    }
-
     // =========================================================================
     // 설정 관리
     // =========================================================================
@@ -171,7 +78,7 @@ public function saveSetting(array $data): BarobillSetting
     }
 
     /**
-     * 연동 테스트 (SOAP)
+     * 연동 테스트
      */
     public function testConnection(): array
     {
@@ -182,31 +89,26 @@ public function testConnection(): array
         }
 
         try {
-            $response = $this->callSoap('GetAccessToken', [
+            // 바로빌 API 토큰 조회로 연동 테스트
+            $response = $this->callApi('GetAccessToken', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
                 'ID' => $setting->barobill_id,
             ]);
 
-            if ($response['success']) {
-                $resultData = $response['data'];
+            if (! empty($response['AccessToken'])) {
+                // 검증 성공 시 verified_at 업데이트
+                $setting->verified_at = now();
+                $setting->save();
 
-                // 양수 또는 문자열 토큰 = 성공
-                if (is_string($resultData) || (is_numeric($resultData) && $resultData > 0)) {
-                    $setting->verified_at = now();
-                    $setting->save();
-
-                    return [
-                        'success' => true,
-                        'message' => __('message.barobill.connection_success'),
-                        'verified_at' => $setting->verified_at->toDateTimeString(),
-                    ];
-                }
+                return [
+                    'success' => true,
+                    'message' => __('message.barobill.connection_success'),
+                    'verified_at' => $setting->verified_at->toDateTimeString(),
+                ];
             }
 
-            throw new \Exception($response['error'] ?? __('error.barobill.connection_failed'));
-        } catch (BadRequestHttpException $e) {
-            throw $e;
+            throw new BadRequestHttpException($response['Message'] ?? __('error.barobill.connection_failed'));
         } catch (\Exception $e) {
             Log::error('바로빌 연동 테스트 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -259,29 +161,52 @@ public function checkBusinessNumber(string $businessNumber): array
             ];
         }
 
-        // 바로빌 SOAP API 조회 시도
+        // 바로빌 API 조회 시도
         try {
-            $response = $this->callSoap('CheckCorpNum', [
+            $response = $this->callApi('CheckCorpNum', [
                 'CorpNum' => $businessNumber,
             ]);
 
-            if ($response['success']) {
-                $resultData = $response['data'];
+            // 바로빌 응답 해석
+            if (isset($response['CorpState'])) {
+                $state = $response['CorpState'];
+                $isValid = in_array($state, ['01', '02']); // 01: 사업중, 02: 휴업
+                $statusLabel = match ($state) {
+                    '01' => '사업중',
+                    '02' => '휴업',
+                    '03' => '폐업',
+                    default => '조회 불가',
+                };
 
-                // 양수 결과 = 유효한 사업자
-                if (is_numeric($resultData) && $resultData >= 0) {
-                    return [
-                        'valid' => true,
-                        'status' => 'active',
-                        'status_label' => '유효함',
-                        'corp_name' => null,
-                        'ceo_name' => null,
-                        'message' => __('message.company.business_number_valid'),
-                    ];
-                }
+                return [
+                    'valid' => $isValid,
+                    'status' => $state,
+                    'status_label' => $statusLabel,
+                    'corp_name' => $response['CorpName'] ?? null,
+                    'ceo_name' => $response['CEOName'] ?? null,
+                    'message' => $isValid
+                        ? __('message.company.business_number_valid')
+                        : __('error.company.business_closed'),
+                ];
             }
 
-            // API 실패 시 형식 검증 결과만 반환
+            // 응답 형식이 다른 경우 (결과 코드 방식)
+            if (isset($response['Result'])) {
+                $isValid = $response['Result'] >= 0;
+
+                return [
+                    'valid' => $isValid,
+                    'status' => $isValid ? 'active' : 'unknown',
+                    'status_label' => $isValid ? '유효함' : '조회 불가',
+                    'corp_name' => $response['CorpName'] ?? null,
+                    'ceo_name' => $response['CEOName'] ?? null,
+                    'message' => $isValid
+                        ? __('message.company.business_number_valid')
+                        : ($response['Message'] ?? __('error.company.check_failed')),
+                ];
+            }
+
+            // 기본 응답 (체크섬만 통과한 경우)
             return [
                 'valid' => true,
                 'status' => 'format_valid',
@@ -341,9 +266,7 @@ private function validateBusinessNumberChecksum(string $businessNumber): bool
     // =========================================================================
 
     /**
-     * 세금계산서 발행 (SOAP RegistAndIssueTaxInvoice)
-     *
-     * MNG EtaxController::issueTaxInvoice() 포팅
+     * 세금계산서 발행
      */
     public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
     {
@@ -354,13 +277,16 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
         }
 
         try {
+            // 바로빌 API 호출을 위한 데이터 구성
             $apiData = $this->buildTaxInvoiceData($taxInvoice, $setting);
-            $response = $this->callSoap('RegistAndIssueTaxInvoice', $apiData);
 
-            if ($response['success']) {
-                $resultData = $response['data'];
-                // 바로빌 규격: 양수 반환값이 Invoice ID
-                $taxInvoice->barobill_invoice_id = is_numeric($resultData) ? (string) $resultData : null;
+            // 세금계산서 발행 API 호출
+            $response = $this->callApi('RegistAndIssueTaxInvoice', $apiData);
+
+            if (! empty($response['InvoiceID'])) {
+                // 발행 성공
+                $taxInvoice->barobill_invoice_id = $response['InvoiceID'];
+                $taxInvoice->nts_confirm_num = $response['NTSConfirmNum'] ?? null;
                 $taxInvoice->status = TaxInvoice::STATUS_ISSUED;
                 $taxInvoice->issued_at = now();
                 $taxInvoice->error_message = null;
@@ -369,15 +295,13 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
                 Log::info('세금계산서 발행 성공', [
                     'tenant_id' => $this->tenantId(),
                     'tax_invoice_id' => $taxInvoice->id,
-                    'barobill_invoice_id' => $taxInvoice->barobill_invoice_id,
+                    'barobill_invoice_id' => $response['InvoiceID'],
                 ]);
 
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['error'] ?? '발행 실패');
-        } catch (BadRequestHttpException $e) {
-            throw $e;
+            throw new \Exception($response['Message'] ?? '발행 실패');
         } catch (\Exception $e) {
             // 발행 실패
             $taxInvoice->status = TaxInvoice::STATUS_FAILED;
@@ -395,7 +319,7 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
     }
 
     /**
-     * 세금계산서 취소 (SOAP CancelTaxInvoice)
+     * 세금계산서 취소
      */
     public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInvoice
     {
@@ -410,15 +334,16 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
         }
 
         try {
-            $response = $this->callSoap('ProcTaxInvoice', [
+            // 세금계산서 취소 API 호출
+            $response = $this->callApi('CancelTaxInvoice', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
-                'MgtNum' => $taxInvoice->barobill_invoice_id,
-                'ProcType' => 4, // 4: 발행취소
+                'ID' => $setting->barobill_id,
+                'InvoiceID' => $taxInvoice->barobill_invoice_id,
                 'Memo' => $reason,
             ]);
 
-            if ($response['success']) {
+            if ($response['Result'] === 0 || ! empty($response['Success'])) {
                 $taxInvoice->status = TaxInvoice::STATUS_CANCELLED;
                 $taxInvoice->cancelled_at = now();
                 $taxInvoice->description = ($taxInvoice->description ? $taxInvoice->description."\n" : '').'취소 사유: '.$reason;
@@ -433,9 +358,7 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['error'] ?? '취소 실패');
-        } catch (BadRequestHttpException $e) {
-            throw $e;
+            throw new \Exception($response['Message'] ?? '취소 실패');
         } catch (\Exception $e) {
             Log::error('세금계산서 취소 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -448,7 +371,7 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
     }
 
     /**
-     * 국세청 전송 상태 조회 (SOAP GetTaxInvoiceState)
+     * 국세청 전송 상태 조회
      */
     public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
     {
@@ -463,38 +386,27 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
         }
 
         try {
-            $response = $this->callSoap('GetTaxInvoiceState', [
+            $response = $this->callApi('GetTaxInvoiceState', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
-                'MgtNum' => $taxInvoice->barobill_invoice_id,
+                'ID' => $setting->barobill_id,
+                'InvoiceID' => $taxInvoice->barobill_invoice_id,
             ]);
 
-            if ($response['success'] && $response['data']) {
-                $stateData = $response['data'];
+            if (! empty($response['State'])) {
+                $taxInvoice->nts_send_status = $response['State'];
 
-                // SOAP 결과 객체에서 상태 추출
-                $state = is_object($stateData) ? ($stateData->NTSSendState ?? null) : null;
-
-                if ($state !== null) {
-                    $taxInvoice->nts_send_status = (string) $state;
-
-                    // 국세청 전송 완료 시 상태 업데이트
-                    if (in_array($state, [3, '3', '전송완료']) && ! $taxInvoice->sent_at) {
-                        $taxInvoice->status = TaxInvoice::STATUS_SENT;
-                        $taxInvoice->sent_at = now();
-
-                        if (is_object($stateData) && ! empty($stateData->NTSConfirmNum)) {
-                            $taxInvoice->nts_confirm_num = $stateData->NTSConfirmNum;
-                        }
-                    }
-
-                    $taxInvoice->save();
+                // 국세청 전송 완료 시 상태 업데이트
+                if ($response['State'] === '전송완료' && ! $taxInvoice->sent_at) {
+                    $taxInvoice->status = TaxInvoice::STATUS_SENT;
+                    $taxInvoice->sent_at = now();
+                    $taxInvoice->nts_confirm_num = $response['NTSConfirmNum'] ?? $taxInvoice->nts_confirm_num;
                 }
+
+                $taxInvoice->save();
             }
 
             return $taxInvoice->fresh();
-        } catch (BadRequestHttpException $e) {
-            throw $e;
         } catch (\Exception $e) {
             Log::error('국세청 전송 상태 조회 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -511,123 +423,126 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
     // =========================================================================
 
     /**
-     * 세금계산서 발행용 데이터 구성 (MNG SOAP 형식)
-     *
-     * MNG EtaxController::issueTaxInvoice() 의 Invoice 구조를 포팅
-     * InvoicerParty/InvoiceeParty/TaxInvoiceTradeLineItems 중첩 구조
+     * 바로빌 API 호출
+     */
+    private function callApi(string $method, array $data): array
+    {
+        $baseUrl = $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
+        $url = $baseUrl.'/TI/'.$method;
+
+        $response = Http::timeout(30)
+            ->withHeaders([
+                'Content-Type' => 'application/json',
+            ])
+            ->post($url, $data);
+
+        if ($response->failed()) {
+            throw new \Exception('API 호출 실패: '.$response->status());
+        }
+
+        return $response->json() ?? [];
+    }
+
+    /**
+     * 세금계산서 발행용 데이터 구성
      */
     private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $setting): array
     {
-        $supplyAmt = (int) $taxInvoice->supply_amount;
-        $taxAmt = (int) $taxInvoice->tax_amount;
-        $total = (int) $taxInvoice->total_amount;
-        $taxType = $taxAmt == 0 ? 2 : 1; // 1:과세, 2:영세, 3:면세
-
-        // 관리번호 (유니크)
-        $mgtNum = 'SAM'.date('YmdHis').$taxInvoice->id;
-
-        // 품목 구성
-        $tradeLineItems = [];
-        foreach ($taxInvoice->items ?? [] as $item) {
-            $tradeLineItems[] = [
-                'PurchaseExpiry' => $taxInvoice->issue_date->format('Ymd'),
-                'Name' => $item['name'] ?? '',
-                'Information' => $item['spec'] ?? '',
-                'ChargeableUnit' => (string) ($item['qty'] ?? 1),
-                'UnitPrice' => (string) ($item['unit_price'] ?? 0),
-                'Amount' => (string) ($item['supply_amt'] ?? 0),
-                'Tax' => (string) ($item['tax_amt'] ?? 0),
-                'Description' => $item['remark'] ?? '',
+        // 품목 데이터 구성
+        $items = [];
+        foreach ($taxInvoice->items ?? [] as $index => $item) {
+            $items[] = [
+                'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
+                'ItemName' => $item['name'] ?? '',
+                'Spec' => $item['spec'] ?? '',
+                'Qty' => $item['qty'] ?? 1,
+                'UnitCost' => $item['unit_price'] ?? 0,
+                'SupplyCost' => $item['supply_amt'] ?? 0,
+                'Tax' => $item['tax_amt'] ?? 0,
+                'Remark' => $item['remark'] ?? '',
             ];
         }
 
         // 품목이 없는 경우 기본 품목 추가
-        if (empty($tradeLineItems)) {
-            $tradeLineItems[] = [
-                'PurchaseExpiry' => $taxInvoice->issue_date->format('Ymd'),
-                'Name' => $taxInvoice->description ?? '품목',
-                'Information' => '',
-                'ChargeableUnit' => '1',
-                'UnitPrice' => (string) $supplyAmt,
-                'Amount' => (string) $supplyAmt,
-                'Tax' => (string) $taxAmt,
-                'Description' => '',
+        if (empty($items)) {
+            $items[] = [
+                'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
+                'ItemName' => $taxInvoice->description ?? '품목',
+                'Spec' => '',
+                'Qty' => 1,
+                'UnitCost' => (float) $taxInvoice->supply_amount,
+                'SupplyCost' => (float) $taxInvoice->supply_amount,
+                'Tax' => (float) $taxInvoice->tax_amount,
+                'Remark' => '',
             ];
         }
 
         return [
+            'CERTKEY' => $setting->cert_key,
             'CorpNum' => $setting->corp_num,
-            'Invoice' => [
-                'IssueDirection' => 1, // 1: 정발행
-                'TaxInvoiceType' => $this->mapInvoiceTypeToCode($taxInvoice->invoice_type),
-                'ModifyCode' => '',
-                'TaxType' => $taxType,
-                'TaxCalcType' => 1, // 1: 소계합계
-                'PurposeType' => 2, // 2: 청구
+            'ID' => $setting->barobill_id,
+            'TaxInvoice' => [
+                'InvoiceType' => $this->mapInvoiceType($taxInvoice->invoice_type),
+                'IssueType' => $this->mapIssueType($taxInvoice->issue_type),
+                'TaxType' => '과세',
+                'PurposeType' => '영수',
                 'WriteDate' => $taxInvoice->issue_date->format('Ymd'),
-                'AmountTotal' => (string) $supplyAmt,
-                'TaxTotal' => (string) $taxAmt,
-                'TotalAmount' => (string) $total,
-                'Cash' => '0',
-                'ChkBill' => '0',
-                'Note' => '0',
-                'Credit' => (string) $total,
+
+                // 공급자 정보
+                'InvoicerCorpNum' => $taxInvoice->supplier_corp_num,
+                'InvoicerCorpName' => $taxInvoice->supplier_corp_name,
+                'InvoicerCEOName' => $taxInvoice->supplier_ceo_name,
+                'InvoicerAddr' => $taxInvoice->supplier_addr,
+                'InvoicerBizType' => $taxInvoice->supplier_biz_type,
+                'InvoicerBizClass' => $taxInvoice->supplier_biz_class,
+                'InvoicerContactID' => $taxInvoice->supplier_contact_id,
+
+                // 공급받는자 정보
+                'InvoiceeCorpNum' => $taxInvoice->buyer_corp_num,
+                'InvoiceeCorpName' => $taxInvoice->buyer_corp_name,
+                'InvoiceeCEOName' => $taxInvoice->buyer_ceo_name,
+                'InvoiceeAddr' => $taxInvoice->buyer_addr,
+                'InvoiceeBizType' => $taxInvoice->buyer_biz_type,
+                'InvoiceeBizClass' => $taxInvoice->buyer_biz_class,
+                'InvoiceeContactID' => $taxInvoice->buyer_contact_id,
+
+                // 금액 정보
+                'SupplyCostTotal' => (int) $taxInvoice->supply_amount,
+                'TaxTotal' => (int) $taxInvoice->tax_amount,
+                'TotalAmount' => (int) $taxInvoice->total_amount,
+
+                // 품목 정보
+                'TaxInvoiceTradeLineItems' => $items,
+
+                // 비고
                 'Remark1' => $taxInvoice->description ?? '',
-                'Remark2' => '',
-                'Remark3' => '',
-                'InvoicerParty' => [
-                    'MgtNum' => $mgtNum,
-                    'CorpNum' => $taxInvoice->supplier_corp_num,
-                    'TaxRegID' => '',
-                    'CorpName' => $taxInvoice->supplier_corp_name,
-                    'CEOName' => $taxInvoice->supplier_ceo_name ?? '',
-                    'Addr' => $taxInvoice->supplier_addr ?? '',
-                    'BizType' => $taxInvoice->supplier_biz_type ?? '',
-                    'BizClass' => $taxInvoice->supplier_biz_class ?? '',
-                    'ContactID' => $setting->barobill_id,
-                    'ContactName' => $setting->contact_name ?? '',
-                    'TEL' => $setting->contact_tel ?? '',
-                    'HP' => '',
-                    'Email' => $setting->contact_id ?? '',
-                ],
-                'InvoiceeParty' => [
-                    'MgtNum' => '',
-                    'CorpNum' => str_replace('-', '', $taxInvoice->buyer_corp_num ?? ''),
-                    'TaxRegID' => '',
-                    'CorpName' => $taxInvoice->buyer_corp_name ?? '',
-                    'CEOName' => $taxInvoice->buyer_ceo_name ?? '',
-                    'Addr' => $taxInvoice->buyer_addr ?? '',
-                    'BizType' => $taxInvoice->buyer_biz_type ?? '',
-                    'BizClass' => $taxInvoice->buyer_biz_class ?? '',
-                    'ContactID' => '',
-                    'ContactName' => '',
-                    'TEL' => '',
-                    'HP' => '',
-                    'Email' => $taxInvoice->buyer_contact_id ?? '',
-                ],
-                'BrokerParty' => [],
-                'TaxInvoiceTradeLineItems' => [
-                    'TaxInvoiceTradeLineItem' => $tradeLineItems,
-                ],
             ],
-            'SendSMS' => false,
-            'ForceIssue' => false,
-            'MailTitle' => '',
         ];
     }
 
     /**
-     * 세금계산서 유형을 바로빌 코드로 매핑
-     *
-     * @return int 1: 세금계산서, 2: 계산서, 4: 수정세금계산서
+     * 세금계산서 유형 매핑
      */
-    private function mapInvoiceTypeToCode(string $type): int
+    private function mapInvoiceType(string $type): string
     {
         return match ($type) {
-            TaxInvoice::TYPE_TAX_INVOICE => 1,
-            TaxInvoice::TYPE_INVOICE => 2,
-            TaxInvoice::TYPE_MODIFIED_TAX_INVOICE => 4,
-            default => 1,
+            TaxInvoice::TYPE_TAX_INVOICE => '세금계산서',
+            TaxInvoice::TYPE_INVOICE => '계산서',
+            TaxInvoice::TYPE_MODIFIED_TAX_INVOICE => '수정세금계산서',
+            default => '세금계산서',
+        };
+    }
+
+    /**
+     * 발행 유형 매핑
+     */
+    private function mapIssueType(string $type): string
+    {
+        return match ($type) {
+            TaxInvoice::ISSUE_TYPE_NORMAL => '정발행',
+            TaxInvoice::ISSUE_TYPE_REVERSE => '역발행',
+            TaxInvoice::ISSUE_TYPE_TRUSTEE => '위수탁',
+            default => '정발행',
         };
     }
 }
diff --git a/app/Services/CardService.php b/app/Services/CardService.php
index f518f5b..4558c8f 100644
--- a/app/Services/CardService.php
+++ b/app/Services/CardService.php
@@ -87,19 +87,11 @@ public function store(array $data): Card
             $card = new Card;
             $card->tenant_id = $tenantId;
             $card->card_company = $data['card_company'];
-            $card->card_type = $data['card_type'] ?? null;
             $card->setCardNumber($data['card_number']);
             $card->expiry_date = $data['expiry_date'];
             $card->card_name = $data['card_name'];
-            $card->alias = $data['alias'] ?? null;
-            $card->payment_day = $data['payment_day'] ?? null;
-            $card->total_limit = $data['total_limit'] ?? null;
-            $card->used_amount = $data['used_amount'] ?? null;
-            $card->remaining_limit = $data['remaining_limit'] ?? null;
             $card->status = $data['status'] ?? 'active';
-            $card->is_manual = $data['is_manual'] ?? false;
             $card->assigned_user_id = $data['assigned_user_id'] ?? null;
-            $card->memo = $data['memo'] ?? null;
             $card->created_by = $userId;
             $card->updated_by = $userId;
 
@@ -107,13 +99,9 @@ public function store(array $data): Card
                 $card->setCardPassword($data['card_password']);
             }
 
-            if (array_key_exists('csv', $data)) {
-                $card->setCvc($data['csv']);
-            }
-
             $card->save();
 
-            return $this->show($card->id);
+            return $card;
         });
     }
 
@@ -133,9 +121,6 @@ public function update(int $id, array $data): Card
             if (isset($data['card_company'])) {
                 $card->card_company = $data['card_company'];
             }
-            if (array_key_exists('card_type', $data)) {
-                $card->card_type = $data['card_type'];
-            }
             if (isset($data['card_number'])) {
                 $card->setCardNumber($data['card_number']);
             }
@@ -145,36 +130,12 @@ public function update(int $id, array $data): Card
             if (isset($data['card_name'])) {
                 $card->card_name = $data['card_name'];
             }
-            if (array_key_exists('alias', $data)) {
-                $card->alias = $data['alias'];
-            }
-            if (array_key_exists('csv', $data)) {
-                $card->setCvc($data['csv']);
-            }
-            if (array_key_exists('payment_day', $data)) {
-                $card->payment_day = $data['payment_day'];
-            }
-            if (array_key_exists('total_limit', $data)) {
-                $card->total_limit = $data['total_limit'];
-            }
-            if (array_key_exists('used_amount', $data)) {
-                $card->used_amount = $data['used_amount'];
-            }
-            if (array_key_exists('remaining_limit', $data)) {
-                $card->remaining_limit = $data['remaining_limit'];
-            }
             if (isset($data['status'])) {
                 $card->status = $data['status'];
             }
-            if (array_key_exists('is_manual', $data)) {
-                $card->is_manual = $data['is_manual'];
-            }
             if (array_key_exists('assigned_user_id', $data)) {
                 $card->assigned_user_id = $data['assigned_user_id'];
             }
-            if (array_key_exists('memo', $data)) {
-                $card->memo = $data['memo'];
-            }
             if (isset($data['card_password'])) {
                 $card->setCardPassword($data['card_password']);
             }
@@ -182,7 +143,7 @@ public function update(int $id, array $data): Card
             $card->updated_by = $userId;
             $card->save();
 
-            return $this->show($card->id);
+            return $card->fresh();
         });
     }
 
diff --git a/app/Services/CorporateCardService.php b/app/Services/CorporateCardService.php
deleted file mode 100644
index 43068f3..0000000
--- a/app/Services/CorporateCardService.php
+++ /dev/null
@@ -1,171 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Tenants\CorporateCard;
-use Illuminate\Contracts\Pagination\LengthAwarePaginator;
-use Illuminate\Support\Facades\DB;
-
-class CorporateCardService extends Service
-{
-    /**
-     * 법인카드 목록 조회
-     */
-    public function index(array $params): LengthAwarePaginator
-    {
-        $tenantId = $this->tenantId();
-
-        $query = CorporateCard::query()
-            ->where('tenant_id', $tenantId);
-
-        // 검색
-        if (! empty($params['search'])) {
-            $search = $params['search'];
-            $query->where(function ($q) use ($search) {
-                $q->where('card_name', 'like', "%{$search}%")
-                    ->orWhere('card_company', 'like', "%{$search}%")
-                    ->orWhere('card_number', 'like', "%{$search}%")
-                    ->orWhere('card_holder_name', 'like', "%{$search}%")
-                    ->orWhere('actual_user', 'like', "%{$search}%");
-            });
-        }
-
-        // 상태 필터
-        if (! empty($params['status'])) {
-            $query->where('status', $params['status']);
-        }
-
-        // 카드 유형 필터
-        if (! empty($params['card_type'])) {
-            $query->where('card_type', $params['card_type']);
-        }
-
-        // 정렬
-        $query->orderBy($params['sort_by'] ?? 'created_at', $params['sort_dir'] ?? 'desc');
-
-        return $query->paginate($params['per_page'] ?? 20);
-    }
-
-    /**
-     * 법인카드 상세 조회
-     */
-    public function show(int $id): CorporateCard
-    {
-        return CorporateCard::query()
-            ->where('tenant_id', $this->tenantId())
-            ->findOrFail($id);
-    }
-
-    /**
-     * 법인카드 등록
-     */
-    public function store(array $data): CorporateCard
-    {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($data, $tenantId) {
-            return CorporateCard::create([
-                'tenant_id' => $tenantId,
-                'card_name' => $data['card_name'],
-                'card_company' => $data['card_company'],
-                'card_number' => $data['card_number'],
-                'card_type' => $data['card_type'],
-                'payment_day' => $data['payment_day'] ?? 15,
-                'credit_limit' => $data['credit_limit'] ?? 0,
-                'current_usage' => 0,
-                'card_holder_name' => $data['card_holder_name'],
-                'actual_user' => $data['actual_user'],
-                'expiry_date' => $data['expiry_date'] ?? null,
-                'cvc' => $data['cvc'] ?? null,
-                'status' => $data['status'] ?? 'active',
-                'memo' => $data['memo'] ?? null,
-            ]);
-        });
-    }
-
-    /**
-     * 법인카드 수정
-     */
-    public function update(int $id, array $data): CorporateCard
-    {
-        return DB::transaction(function () use ($id, $data) {
-            $card = CorporateCard::query()
-                ->where('tenant_id', $this->tenantId())
-                ->findOrFail($id);
-
-            $card->fill([
-                'card_name' => $data['card_name'] ?? $card->card_name,
-                'card_company' => $data['card_company'] ?? $card->card_company,
-                'card_number' => $data['card_number'] ?? $card->card_number,
-                'card_type' => $data['card_type'] ?? $card->card_type,
-                'payment_day' => $data['payment_day'] ?? $card->payment_day,
-                'credit_limit' => $data['credit_limit'] ?? $card->credit_limit,
-                'card_holder_name' => $data['card_holder_name'] ?? $card->card_holder_name,
-                'actual_user' => $data['actual_user'] ?? $card->actual_user,
-                'expiry_date' => $data['expiry_date'] ?? $card->expiry_date,
-                'cvc' => $data['cvc'] ?? $card->cvc,
-                'status' => $data['status'] ?? $card->status,
-                'memo' => $data['memo'] ?? $card->memo,
-            ]);
-
-            $card->save();
-
-            return $card->fresh();
-        });
-    }
-
-    /**
-     * 법인카드 삭제
-     */
-    public function destroy(int $id): bool
-    {
-        return DB::transaction(function () use ($id) {
-            $card = CorporateCard::query()
-                ->where('tenant_id', $this->tenantId())
-                ->findOrFail($id);
-
-            $card->delete();
-
-            return true;
-        });
-    }
-
-    /**
-     * 법인카드 상태 토글 (사용/정지)
-     */
-    public function toggleStatus(int $id): CorporateCard
-    {
-        return DB::transaction(function () use ($id) {
-            $card = CorporateCard::query()
-                ->where('tenant_id', $this->tenantId())
-                ->findOrFail($id);
-
-            $card->toggleStatus();
-            $card->save();
-
-            return $card;
-        });
-    }
-
-    /**
-     * 활성 법인카드 목록 (셀렉트박스용)
-     */
-    public function getActiveCards(): array
-    {
-        return CorporateCard::query()
-            ->where('tenant_id', $this->tenantId())
-            ->where('status', 'active')
-            ->orderBy('card_name')
-            ->get(['id', 'card_name', 'card_company', 'card_number', 'card_type'])
-            ->map(function ($card) {
-                return [
-                    'id' => $card->id,
-                    'card_name' => $card->card_name,
-                    'card_company' => $card->card_company,
-                    'display_number' => $card->getMaskedCardNumber(),
-                    'card_type' => $card->card_type,
-                ];
-            })
-            ->toArray();
-    }
-}
diff --git a/app/Services/TaxInvoiceService.php b/app/Services/TaxInvoiceService.php
index 796cba6..19cd6c8 100644
--- a/app/Services/TaxInvoiceService.php
+++ b/app/Services/TaxInvoiceService.php
@@ -3,7 +3,6 @@
 namespace App\Services;
 
 use App\Models\Tenants\TaxInvoice;
-use App\Models\Tenants\Tenant;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 
@@ -272,105 +271,6 @@ public function checkStatus(int $id): TaxInvoice
         return $this->barobillService->checkNtsSendStatus($taxInvoice);
     }
 
-    // =========================================================================
-    // 공급자 설정
-    // =========================================================================
-
-    /**
-     * 공급자 설정 조회 (BarobillSetting 기반, 미설정 시 Tenant 정보 Fallback)
-     */
-    public function getSupplierSettings(): array
-    {
-        $setting = $this->barobillService->getSetting();
-
-        if ($setting && $this->hasSupplierData($setting)) {
-            return [
-                'business_number' => $setting->corp_num,
-                'company_name' => $setting->corp_name,
-                'representative_name' => $setting->ceo_name,
-                'address' => $setting->addr,
-                'business_type' => $setting->biz_type,
-                'business_item' => $setting->biz_class,
-                'contact_name' => $setting->contact_name,
-                'contact_phone' => $setting->contact_tel,
-                'contact_email' => $setting->contact_id,
-            ];
-        }
-
-        // BarobillSetting 미설정 시 Tenant 정보를 기본값으로 반환
-        return $this->getSupplierSettingsFromTenant();
-    }
-
-    /**
-     * BarobillSetting에 공급자 정보가 입력되어 있는지 확인
-     */
-    private function hasSupplierData($setting): bool
-    {
-        return ! empty($setting->corp_num) || ! empty($setting->corp_name);
-    }
-
-    /**
-     * Tenant 정보에서 공급자 설정 기본값 조회
-     */
-    private function getSupplierSettingsFromTenant(): array
-    {
-        $tenant = Tenant::find($this->tenantId());
-
-        if (! $tenant) {
-            return [];
-        }
-
-        $options = $tenant->options ?? [];
-
-        return [
-            'business_number' => $tenant->business_num ?? '',
-            'company_name' => $tenant->company_name ?? '',
-            'representative_name' => $tenant->ceo_name ?? '',
-            'address' => $tenant->address ?? '',
-            'business_type' => $options['business_type'] ?? '',
-            'business_item' => $options['business_category'] ?? '',
-            'contact_name' => $options['tax_invoice_contact'] ?? '',
-            'contact_phone' => $tenant->phone ?? '',
-            'contact_email' => $options['tax_invoice_email'] ?? '',
-        ];
-    }
-
-    /**
-     * 공급자 설정 저장
-     */
-    public function saveSupplierSettings(array $data): array
-    {
-        $this->barobillService->saveSetting([
-            'corp_num' => $data['business_number'] ?? null,
-            'corp_name' => $data['company_name'] ?? null,
-            'ceo_name' => $data['representative_name'] ?? null,
-            'addr' => $data['address'] ?? null,
-            'biz_type' => $data['business_type'] ?? null,
-            'biz_class' => $data['business_item'] ?? null,
-            'contact_name' => $data['contact_name'] ?? null,
-            'contact_tel' => $data['contact_phone'] ?? null,
-            'contact_id' => $data['contact_email'] ?? null,
-        ]);
-
-        return $this->getSupplierSettings();
-    }
-
-    // =========================================================================
-    // 생성+발행 통합
-    // =========================================================================
-
-    /**
-     * 세금계산서 생성 후 즉시 발행
-     */
-    public function createAndIssue(array $data): TaxInvoice
-    {
-        return DB::transaction(function () use ($data) {
-            $taxInvoice = $this->create($data);
-
-            return $this->barobillService->issueTaxInvoice($taxInvoice);
-        });
-    }
-
     // =========================================================================
     // 통계
     // =========================================================================
diff --git a/app/Swagger/v1/RoleApi.php b/app/Swagger/v1/RoleApi.php
index 272e153..8c7700d 100644
--- a/app/Swagger/v1/RoleApi.php
+++ b/app/Swagger/v1/RoleApi.php
@@ -3,7 +3,7 @@
 namespace App\Swagger\v1;
 
 /**
- * @OA\Tag(name="Role", description="역할 관리(목록/조회/등록/수정/삭제/통계/활성)")
+ * @OA\Tag(name="Role", description="역할 관리(목록/조회/등록/수정/삭제)")
  */
 
 /**
@@ -18,9 +18,6 @@
  *   @OA\Property(property="name", type="string", example="menu-manager"),
  *   @OA\Property(property="description", type="string", nullable=true, example="메뉴 관리 역할"),
  *   @OA\Property(property="guard_name", type="string", example="api"),
- *   @OA\Property(property="is_hidden", type="boolean", example=false),
- *   @OA\Property(property="permissions_count", type="integer", example=12),
- *   @OA\Property(property="users_count", type="integer", example=3),
  *   @OA\Property(property="created_at", type="string", format="date-time", example="2025-08-16 10:00:00"),
  *   @OA\Property(property="updated_at", type="string", format="date-time", example="2025-08-16 10:00:00")
  * )
@@ -50,8 +47,7 @@
  *   required={"name"},
  *
  *   @OA\Property(property="name", type="string", example="menu-manager", description="역할명(테넌트+가드 내 고유)"),
- *   @OA\Property(property="description", type="string", nullable=true, example="메뉴 관리 역할"),
- *   @OA\Property(property="is_hidden", type="boolean", example=false, description="숨김 여부")
+ *   @OA\Property(property="description", type="string", nullable=true, example="메뉴 관리 역할")
  * )
  *
  * @OA\Schema(
@@ -59,19 +55,7 @@
  *   type="object",
  *
  *   @OA\Property(property="name", type="string", example="menu-admin"),
- *   @OA\Property(property="description", type="string", nullable=true, example="설명 변경"),
- *   @OA\Property(property="is_hidden", type="boolean", example=false)
- * )
- *
- * @OA\Schema(
- *   schema="RoleStats",
- *   type="object",
- *   description="역할 통계",
- *
- *   @OA\Property(property="total", type="integer", example=5),
- *   @OA\Property(property="visible", type="integer", example=3),
- *   @OA\Property(property="hidden", type="integer", example=2),
- *   @OA\Property(property="with_users", type="integer", example=4)
+ *   @OA\Property(property="description", type="string", nullable=true, example="설명 변경")
  * )
  */
 class RoleApi
@@ -80,14 +64,13 @@ class RoleApi
      * @OA\Get(
      *   path="/api/v1/roles",
      *   summary="역할 목록 조회",
-     *   description="테넌트 범위 내 역할 목록을 페이징으로 반환합니다. (q로 이름/설명 검색, is_hidden으로 필터)",
+     *   description="테넌트 범위 내 역할 목록을 페이징으로 반환합니다. (q로 이름/설명 검색)",
      *   tags={"Role"},
      *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
      *
      *   @OA\Parameter(name="page", in="query", required=false, @OA\Schema(type="integer", example=1)),
      *   @OA\Parameter(name="size", in="query", required=false, @OA\Schema(type="integer", example=10)),
      *   @OA\Parameter(name="q", in="query", required=false, @OA\Schema(type="string", example="read")),
-     *   @OA\Parameter(name="is_hidden", in="query", required=false, description="숨김 상태 필터", @OA\Schema(type="boolean", example=false)),
      *
      *   @OA\Response(response=200, description="목록 조회 성공",
      *
@@ -225,62 +208,4 @@ public function update() {}
      * )
      */
     public function destroy() {}
-
-    /**
-     * @OA\Get(
-     *   path="/api/v1/roles/stats",
-     *   summary="역할 통계 조회",
-     *   description="테넌트 범위 내 역할 통계(전체/공개/숨김/사용자 보유)를 반환합니다.",
-     *   tags={"Role"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Response(response=200, description="통계 조회 성공",
-     *
-     *     @OA\JsonContent(
-     *       allOf={
-     *
-     *         @OA\Schema(ref="#/components/schemas/ApiResponse"),
-     *         @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/RoleStats"))
-     *       }
-     *     )
-     *   ),
-     *
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function stats() {}
-
-    /**
-     * @OA\Get(
-     *   path="/api/v1/roles/active",
-     *   summary="활성 역할 목록 (드롭다운용)",
-     *   description="숨겨지지 않은 활성 역할 목록을 이름순으로 반환합니다. (id, name, description만 포함)",
-     *   tags={"Role"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Response(response=200, description="목록 조회 성공",
-     *
-     *     @OA\JsonContent(
-     *       allOf={
-     *
-     *         @OA\Schema(ref="#/components/schemas/ApiResponse"),
-     *         @OA\Schema(@OA\Property(property="data", type="array",
-     *
-     *           @OA\Items(type="object",
-     *
-     *             @OA\Property(property="id", type="integer", example=1),
-     *             @OA\Property(property="name", type="string", example="admin"),
-     *             @OA\Property(property="description", type="string", nullable=true, example="관리자")
-     *           )
-     *         ))
-     *       }
-     *     )
-     *   ),
-     *
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function active() {}
 }
diff --git a/app/Swagger/v1/RolePermissionApi.php b/app/Swagger/v1/RolePermissionApi.php
index 00eedd0..8f83b01 100644
--- a/app/Swagger/v1/RolePermissionApi.php
+++ b/app/Swagger/v1/RolePermissionApi.php
@@ -5,7 +5,7 @@
 /**
  * @OA\Tag(
  *   name="RolePermission",
- *   description="역할-퍼미션 매핑(조회/부여/회수/동기화/매트릭스/토글)"
+ *   description="역할-퍼미션 매핑(조회/부여/회수/동기화)"
  * )
  */
 
@@ -96,64 +96,6 @@
  *     )
  *   }
  * )
- *
- * @OA\Schema(
- *   schema="PermissionMenuTree",
- *   type="object",
- *   description="권한 매트릭스용 메뉴 트리",
- *
- *   @OA\Property(property="menus", type="array",
- *
- *     @OA\Items(type="object",
- *
- *       @OA\Property(property="id", type="integer", example=1),
- *       @OA\Property(property="parent_id", type="integer", nullable=true, example=null),
- *       @OA\Property(property="name", type="string", example="대시보드"),
- *       @OA\Property(property="url", type="string", nullable=true, example="/dashboard"),
- *       @OA\Property(property="icon", type="string", nullable=true, example="dashboard"),
- *       @OA\Property(property="sort_order", type="integer", example=1),
- *       @OA\Property(property="is_active", type="boolean", example=true),
- *       @OA\Property(property="depth", type="integer", example=0),
- *       @OA\Property(property="has_children", type="boolean", example=true)
- *     )
- *   ),
- *   @OA\Property(property="permission_types", type="array", @OA\Items(type="string"), example={"view","create","update","delete","approve","export","manage"})
- * )
- *
- * @OA\Schema(
- *   schema="RolePermissionMatrix",
- *   type="object",
- *   description="역할의 권한 매트릭스",
- *
- *   @OA\Property(property="role", type="object",
- *     @OA\Property(property="id", type="integer", example=1),
- *     @OA\Property(property="name", type="string", example="admin"),
- *     @OA\Property(property="description", type="string", nullable=true, example="관리자")
- *   ),
- *   @OA\Property(property="permission_types", type="array", @OA\Items(type="string"), example={"view","create","update","delete","approve","export","manage"}),
- *   @OA\Property(property="permissions", type="object", description="메뉴ID를 키로 한 권한 맵",
- *     example={"101": {"view": true, "create": true}, "102": {"view": true}},
- *     additionalProperties=true
- *   )
- * )
- *
- * @OA\Schema(
- *   schema="RolePermissionToggleRequest",
- *   type="object",
- *   required={"menu_id","permission_type"},
- *
- *   @OA\Property(property="menu_id", type="integer", example=101, description="메뉴 ID"),
- *   @OA\Property(property="permission_type", type="string", example="view", description="권한 유형 (view, create, update, delete, approve, export, manage)")
- * )
- *
- * @OA\Schema(
- *   schema="RolePermissionToggleResponse",
- *   type="object",
- *
- *   @OA\Property(property="menu_id", type="integer", example=101),
- *   @OA\Property(property="permission_type", type="string", example="view"),
- *   @OA\Property(property="granted", type="boolean", example=true, description="토글 후 권한 부여 상태")
- * )
  */
 class RolePermissionApi
 {
@@ -251,142 +193,4 @@ public function revoke() {}
      * )
      */
     public function sync() {}
-
-    /**
-     * @OA\Get(
-     *   path="/api/v1/role-permissions/menus",
-     *   summary="권한 매트릭스용 메뉴 트리 조회",
-     *   description="활성 메뉴를 플랫 배열(depth 포함)로 반환하고, 사용 가능한 권한 유형 목록을 함께 반환합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Response(response=200, description="조회 성공",
-     *
-     *     @OA\JsonContent(
-     *       allOf={
-     *
-     *         @OA\Schema(ref="#/components/schemas/ApiResponse"),
-     *         @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/PermissionMenuTree"))
-     *       }
-     *     )
-     *   ),
-     *
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function menus() {}
-
-    /**
-     * @OA\Get(
-     *   path="/api/v1/roles/{id}/permissions/matrix",
-     *   summary="역할의 권한 매트릭스 조회",
-     *   description="해당 역할에 부여된 메뉴별 권한 매트릭스를 반환합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Parameter(name="id", in="path", required=true, @OA\Schema(type="integer"), example=1),
-     *
-     *   @OA\Response(response=200, description="조회 성공",
-     *
-     *     @OA\JsonContent(
-     *       allOf={
-     *
-     *         @OA\Schema(ref="#/components/schemas/ApiResponse"),
-     *         @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/RolePermissionMatrix"))
-     *       }
-     *     )
-     *   ),
-     *
-     *   @OA\Response(response=404, description="역할 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function matrix() {}
-
-    /**
-     * @OA\Post(
-     *   path="/api/v1/roles/{id}/permissions/toggle",
-     *   summary="특정 메뉴의 특정 권한 토글",
-     *   description="지정한 메뉴+권한 유형의 부여 상태를 반전합니다. 하위 메뉴에 재귀적으로 전파합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Parameter(name="id", in="path", required=true, @OA\Schema(type="integer"), example=1),
-     *
-     *   @OA\RequestBody(required=true, @OA\JsonContent(ref="#/components/schemas/RolePermissionToggleRequest")),
-     *
-     *   @OA\Response(response=200, description="토글 성공",
-     *
-     *     @OA\JsonContent(
-     *       allOf={
-     *
-     *         @OA\Schema(ref="#/components/schemas/ApiResponse"),
-     *         @OA\Schema(@OA\Property(property="data", ref="#/components/schemas/RolePermissionToggleResponse"))
-     *       }
-     *     )
-     *   ),
-     *
-     *   @OA\Response(response=404, description="역할 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=422, description="검증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function toggle() {}
-
-    /**
-     * @OA\Post(
-     *   path="/api/v1/roles/{id}/permissions/allow-all",
-     *   summary="모든 권한 허용",
-     *   description="해당 역할에 모든 활성 메뉴의 모든 권한 유형을 일괄 부여합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Parameter(name="id", in="path", required=true, @OA\Schema(type="integer"), example=1),
-     *
-     *   @OA\Response(response=200, description="성공", @OA\JsonContent(ref="#/components/schemas/ApiResponse")),
-     *   @OA\Response(response=404, description="역할 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function allowAll() {}
-
-    /**
-     * @OA\Post(
-     *   path="/api/v1/roles/{id}/permissions/deny-all",
-     *   summary="모든 권한 거부",
-     *   description="해당 역할의 모든 메뉴 권한을 일괄 제거합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Parameter(name="id", in="path", required=true, @OA\Schema(type="integer"), example=1),
-     *
-     *   @OA\Response(response=200, description="성공", @OA\JsonContent(ref="#/components/schemas/ApiResponse")),
-     *   @OA\Response(response=404, description="역할 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function denyAll() {}
-
-    /**
-     * @OA\Post(
-     *   path="/api/v1/roles/{id}/permissions/reset",
-     *   summary="기본 권한으로 초기화 (view만 허용)",
-     *   description="해당 역할의 모든 권한을 제거한 후, 모든 활성 메뉴에 view 권한만 부여합니다.",
-     *   tags={"RolePermission"},
-     *   security={{"ApiKeyAuth": {}},{"BearerAuth": {}}},
-     *
-     *   @OA\Parameter(name="id", in="path", required=true, @OA\Schema(type="integer"), example=1),
-     *
-     *   @OA\Response(response=200, description="성공", @OA\JsonContent(ref="#/components/schemas/ApiResponse")),
-     *   @OA\Response(response=404, description="역할 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
-     *   @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
-     * )
-     */
-    public function reset() {}
 }
diff --git a/config/gcs.php b/config/gcs.php
deleted file mode 100644
index 2305a9f..0000000
--- a/config/gcs.php
+++ /dev/null
@@ -1,21 +0,0 @@
-<?php
-
-/**
- * Google Cloud Storage 설정
- *
- * 우선순위:
- * 1. DB 설정 (ai_configs 테이블) - UI에서 오버라이드 가능
- * 2. 환경변수 (.env)
- * 3. 레거시 파일 (/sales/apikey/)
- */
-
-return [
-    // 버킷 이름
-    'bucket_name' => env('GCS_BUCKET_NAME'),
-
-    // 서비스 계정 파일 경로
-    'service_account_path' => env('GCS_SERVICE_ACCOUNT_PATH', '/var/www/mng/apikey/google_service_account.json'),
-
-    // DB 설정 사용 여부 (false면 .env만 사용)
-    'use_db_config' => env('GCS_USE_DB_CONFIG', true),
-];
diff --git a/config/permission.php b/config/permission.php
index d2f1004..e989f4d 100644
--- a/config/permission.php
+++ b/config/permission.php
@@ -24,7 +24,7 @@
          * `Spatie\Permission\Contracts\Role` contract.
          */
 
-        'role' => App\Models\Permissions\Role::class,
+        'role' => Spatie\Permission\Models\Role::class,
 
     ],
 
diff --git a/config/services.php b/config/services.php
index 4631a9d..3865719 100644
--- a/config/services.php
+++ b/config/services.php
@@ -58,48 +58,4 @@
         'exchange_secret' => env('INTERNAL_EXCHANGE_SECRET'),
     ],
 
-    /*
-    |--------------------------------------------------------------------------
-    | Claude AI
-    |--------------------------------------------------------------------------
-    */
-    'claude' => [
-        'api_key' => env('CLAUDE_API_KEY'),
-    ],
-
-    /*
-    |--------------------------------------------------------------------------
-    | Google Cloud (STT + GCS Storage)
-    |--------------------------------------------------------------------------
-    | Google Cloud 서비스 인증 및 음성인식(STT) 설정
-    */
-    'google' => [
-        'credentials_path' => env('GOOGLE_APPLICATION_CREDENTIALS'),
-        'storage_bucket' => env('GOOGLE_STORAGE_BUCKET'),
-        'location' => env('GOOGLE_STT_LOCATION', 'asia-southeast1'),
-    ],
-
-    /*
-    |--------------------------------------------------------------------------
-    | Vertex AI (Veo 영상 생성 등)
-    |--------------------------------------------------------------------------
-    */
-    'vertex_ai' => [
-        'project_id' => env('VERTEX_AI_PROJECT_ID', 'codebridge-chatbot'),
-        'location' => env('VERTEX_AI_LOCATION', 'us-central1'),
-    ],
-
-    /*
-    |--------------------------------------------------------------------------
-    | Barobill API (SOAP)
-    |--------------------------------------------------------------------------
-    | 바로빌 SOAP 연동 설정 (계좌/카드/인증서 등)
-    */
-    'barobill' => [
-        'cert_key_test' => env('BAROBILL_CERT_KEY_TEST', ''),
-        'cert_key_prod' => env('BAROBILL_CERT_KEY_PROD', ''),
-        'corp_num' => env('BAROBILL_CORP_NUM', ''),
-        'test_mode' => env('BAROBILL_TEST_MODE', true),
-    ],
-
 ];
diff --git a/database/migrations/2026_02_21_100000_add_detail_fields_to_cards_table.php b/database/migrations/2026_02_21_100000_add_detail_fields_to_cards_table.php
deleted file mode 100644
index 5902baa..0000000
--- a/database/migrations/2026_02_21_100000_add_detail_fields_to_cards_table.php
+++ /dev/null
@@ -1,46 +0,0 @@
-<?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('cards', function (Blueprint $table) {
-            $table->string('card_type', 50)->nullable()->after('card_company')->comment('카드 종류 (corporate_1, personal 등)');
-            $table->string('alias', 100)->nullable()->after('card_name')->comment('카드 별칭');
-            $table->text('cvc_encrypted')->nullable()->after('card_password_encrypted')->comment('암호화된 CVC/CVV');
-            $table->unsignedTinyInteger('payment_day')->nullable()->after('cvc_encrypted')->comment('결제일 (1-31)');
-            $table->decimal('total_limit', 15, 2)->nullable()->after('payment_day')->comment('총 한도');
-            $table->decimal('used_amount', 15, 2)->nullable()->after('total_limit')->comment('사용 금액');
-            $table->decimal('remaining_limit', 15, 2)->nullable()->after('used_amount')->comment('잔여 한도');
-            $table->boolean('is_manual')->default(false)->after('status')->comment('수기 등록 여부');
-            $table->text('memo')->nullable()->after('assigned_user_id')->comment('메모');
-        });
-    }
-
-    /**
-     * Reverse the migrations.
-     */
-    public function down(): void
-    {
-        Schema::table('cards', function (Blueprint $table) {
-            $table->dropColumn([
-                'card_type',
-                'alias',
-                'cvc_encrypted',
-                'payment_day',
-                'total_limit',
-                'used_amount',
-                'remaining_limit',
-                'is_manual',
-                'memo',
-            ]);
-        });
-    }
-};
diff --git a/lang/en/error.php b/lang/en/error.php
index 9139d20..576ec04 100644
--- a/lang/en/error.php
+++ b/lang/en/error.php
@@ -32,16 +32,6 @@
     // Server errors
     'server_error' => 'An internal server error occurred.',        // 5xx
 
-    // Role/Permission related
-    'role' => [
-        'not_found' => 'Role not found.',
-        'permission_input_required' => 'Either permission_names or menus+actions is required.',
-        'no_valid_permissions' => 'No valid permissions found.',
-        'role_input_required' => 'Either role_names or role_ids is required.',
-        'no_valid_roles' => 'No valid roles found.',
-        'user_not_found' => 'User not found.',
-    ],
-
     // Estimate related errors
     'estimate' => [
         'cannot_delete_sent_or_approved' => 'Cannot delete estimates that have been sent or approved.',
diff --git a/lang/en/message.php b/lang/en/message.php
index 40d7ebf..f2036b5 100644
--- a/lang/en/message.php
+++ b/lang/en/message.php
@@ -117,11 +117,4 @@
         'cancelled' => 'Tax invoice has been cancelled.',
         'bulk_issued' => 'Tax invoices have been issued in bulk.',
     ],
-
-    // Barobill Integration
-    'barobill' => [
-        'login_success' => 'Barobill login registered successfully.',
-        'signup_success' => 'Barobill signup completed successfully.',
-        'connection_success' => 'Barobill connection test succeeded.',
-    ],
 ];
diff --git a/lang/ko/error.php b/lang/ko/error.php
index 59f5b04..f029c2b 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -39,16 +39,6 @@
     // 서버 오류
     'server_error' => '서버 처리 중 오류가 발생했습니다.',       // 5xx 일반
 
-    // 역할/권한 관련
-    'role' => [
-        'not_found' => '역할을 찾을 수 없습니다.',
-        'permission_input_required' => 'permission_names 또는 menus+actions 중 하나는 필요합니다.',
-        'no_valid_permissions' => '유효한 퍼미션이 없습니다.',
-        'role_input_required' => 'role_names 또는 role_ids 중 하나는 필요합니다.',
-        'no_valid_roles' => '유효한 역할이 없습니다.',
-        'user_not_found' => '사용자를 찾을 수 없습니다.',
-    ],
-
     // 견적 관련 에러
     'estimate' => [
         'cannot_delete_sent_or_approved' => '발송되었거나 승인된 견적은 삭제할 수 없습니다.',
@@ -291,11 +281,6 @@
         'no_base_salary' => '기본급이 설정되지 않았습니다.',
     ],
 
-    // 바로빌 연동 관련
-    'barobill' => [
-        'member_not_found' => '바로빌 회원 정보가 등록되어 있지 않습니다.',
-    ],
-
     // 세금계산서 관련
     'tax_invoice' => [
         'not_found' => '세금계산서 정보를 찾을 수 없습니다.',
diff --git a/lang/ko/message.php b/lang/ko/message.php
index a907f89..ec881e2 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -566,13 +566,6 @@
         'downloaded' => '문서가 다운로드되었습니다.',
     ],
 
-    // 바로빌 연동
-    'barobill' => [
-        'login_success' => '바로빌 로그인 정보가 등록되었습니다.',
-        'signup_success' => '바로빌 회원가입이 완료되었습니다.',
-        'connection_success' => '바로빌 연동 테스트 성공',
-    ],
-
     // CEO 대시보드 부가세 현황
     'vat' => [
         'sales_tax' => '매출세액',
diff --git a/routes/api/v1/common.php b/routes/api/v1/common.php
index 8dca56e..ede81c7 100644
--- a/routes/api/v1/common.php
+++ b/routes/api/v1/common.php
@@ -57,7 +57,7 @@
 });
 
 // Role API
-Route::middleware(['perm.map', 'permission'])->prefix('roles')->group(function () {
+Route::prefix('roles')->group(function () {
     Route::get('/', [RoleController::class, 'index'])->name('v1.roles.index');
     Route::post('/', [RoleController::class, 'store'])->name('v1.roles.store');
     Route::get('/stats', [RoleController::class, 'stats'])->name('v1.roles.stats');
@@ -68,10 +68,10 @@
 });
 
 // Role Permission API - 공통
-Route::middleware(['perm.map', 'permission'])->get('/role-permissions/menus', [RolePermissionController::class, 'menus'])->name('v1.roles.perms.menus');
+Route::get('/role-permissions/menus', [RolePermissionController::class, 'menus'])->name('v1.roles.perms.menus');
 
 // Role Permission API - 역할별
-Route::middleware(['perm.map', 'permission'])->prefix('roles/{id}/permissions')->group(function () {
+Route::prefix('roles/{id}/permissions')->group(function () {
     Route::get('/', [RolePermissionController::class, 'index'])->name('v1.roles.perms.index');
     Route::post('/', [RolePermissionController::class, 'grant'])->name('v1.roles.perms.grant');
     Route::delete('/', [RolePermissionController::class, 'revoke'])->name('v1.roles.perms.revoke');
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 5668842..2d03aca 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -15,14 +15,12 @@
 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;
 use App\Http\Controllers\Api\V1\CardController;
 use App\Http\Controllers\Api\V1\CardTransactionController;
 use App\Http\Controllers\Api\V1\ComprehensiveAnalysisController;
-use App\Http\Controllers\Api\V1\CorporateCardController;
 use App\Http\Controllers\Api\V1\DailyReportController;
 use App\Http\Controllers\Api\V1\DepositController;
 use App\Http\Controllers\Api\V1\EntertainmentController;
@@ -66,17 +64,6 @@
     Route::patch('/{id}/set-primary', [BankAccountController::class, 'setPrimary'])->whereNumber('id')->name('v1.bank-accounts.set-primary');
 });
 
-// CorporateCard API (법인카드 관리)
-Route::prefix('corporate-cards')->group(function () {
-    Route::get('', [CorporateCardController::class, 'index'])->name('v1.corporate-cards.index');
-    Route::post('', [CorporateCardController::class, 'store'])->name('v1.corporate-cards.store');
-    Route::get('/active', [CorporateCardController::class, 'active'])->name('v1.corporate-cards.active');
-    Route::get('/{id}', [CorporateCardController::class, 'show'])->whereNumber('id')->name('v1.corporate-cards.show');
-    Route::put('/{id}', [CorporateCardController::class, 'update'])->whereNumber('id')->name('v1.corporate-cards.update');
-    Route::delete('/{id}', [CorporateCardController::class, 'destroy'])->whereNumber('id')->name('v1.corporate-cards.destroy');
-    Route::patch('/{id}/toggle', [CorporateCardController::class, 'toggle'])->whereNumber('id')->name('v1.corporate-cards.toggle');
-});
-
 // Deposit API (입금 관리)
 Route::prefix('deposits')->group(function () {
     Route::get('', [DepositController::class, 'index'])->name('v1.deposits.index');
@@ -267,32 +254,18 @@
     Route::post('/test-connection', [BarobillSettingController::class, 'testConnection'])->name('v1.barobill-settings.test-connection');
 });
 
-// Barobill Integration API (바로빌 연동 관리)
-Route::prefix('barobill')->group(function () {
-    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('/status', [BarobillController::class, 'status'])->name('v1.barobill.status');
-    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');
     Route::post('', [TaxInvoiceController::class, 'store'])->name('v1.tax-invoices.store');
     Route::get('/summary', [TaxInvoiceController::class, 'summary'])->name('v1.tax-invoices.summary');
-    Route::get('/supplier-settings', [TaxInvoiceController::class, 'supplierSettings'])->name('v1.tax-invoices.supplier-settings');
-    Route::put('/supplier-settings', [TaxInvoiceController::class, 'saveSupplierSettings'])->name('v1.tax-invoices.save-supplier-settings');
-    Route::post('/issue-direct', [TaxInvoiceController::class, 'storeAndIssue'])->name('v1.tax-invoices.issue-direct');
-    Route::post('/bulk-issue', [TaxInvoiceController::class, 'bulkIssue'])->name('v1.tax-invoices.bulk-issue');
     Route::get('/{id}', [TaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.tax-invoices.show');
     Route::put('/{id}', [TaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.tax-invoices.update');
     Route::delete('/{id}', [TaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.tax-invoices.destroy');
     Route::post('/{id}/issue', [TaxInvoiceController::class, 'issue'])->whereNumber('id')->name('v1.tax-invoices.issue');
     Route::post('/{id}/cancel', [TaxInvoiceController::class, 'cancel'])->whereNumber('id')->name('v1.tax-invoices.cancel');
     Route::get('/{id}/check-status', [TaxInvoiceController::class, 'checkStatus'])->whereNumber('id')->name('v1.tax-invoices.check-status');
+    Route::post('/bulk-issue', [TaxInvoiceController::class, 'bulkIssue'])->name('v1.tax-invoices.bulk-issue');
 });
 
 // Bad Debt API (악성채권 추심관리)