feat: [finance] 계정별원장 API 서비스 보강 (카드거래 상세, 분리전표 필터링)

app/Services/AccountLedgerService.php

@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use Illuminate\Support\Collection;
 use Illuminate\Support\Facades\DB;
 
 class AccountLedgerService extends Service
@@ -49,12 +50,19 @@ public function index(array $params): array
                 'tp.biz_no',
                 'jel.debit_amount',
                 'jel.credit_amount',
-                DB::raw("'journal' as source_type"),
+                DB::raw("COALESCE(je.source_type, 'journal') as source_type"),
                 'jel.journal_entry_id as source_id',
+                'je.source_key',
             ])
             ->orderBy('je.entry_date')
             ->get();
 
+        // 분리 전표(split) 유효성 필터링
+        $allLines = $this->filterSplitLines($tenantId, $allLines);
+
+        // 카드거래 상세 조회
+        $cardTxMap = $this->fetchCardTransactions($tenantId, $allLines);
+
         $carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
 
         $isDebitNormal = in_array($account->category, ['asset', 'expense']);
@@ -79,16 +87,22 @@ public function index(array $params): array
 
             $runningBalance += $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
 
+            $cardTx = null;
+            if ($line->source_type === 'ecard_transaction' && $line->source_key) {
+                $cardTx = $cardTxMap[$line->source_key] ?? null;
+            }
+
             $monthlyData[$month]['items'][] = [
                 'date' => $line->date,
                 'description' => $line->description,
-                'trading_partner_name' => $line->trading_partner_name,
-                'biz_no' => $line->biz_no,
+                'trading_partner_name' => $cardTx ? ($cardTx['merchant_name'] ?: $line->trading_partner_name) : $line->trading_partner_name,
+                'biz_no' => $cardTx ? ($cardTx['merchant_biz_num'] ?: $line->biz_no) : $line->biz_no,
                 'debit_amount' => $debit,
                 'credit_amount' => $credit,
                 'balance' => $runningBalance,
                 'source_type' => $line->source_type,
                 'source_id' => (int) $line->source_id,
+                'card_tx' => $cardTx,
             ];
 
             $monthlyData[$month]['subtotal']['debit'] += $debit;
@@ -115,6 +129,140 @@ public function index(array $params): array
         ];
     }
 
+    /**
+     * 분리 전표(split) 유효성 필터링
+     * — 삭제된 split은 제거, split이 존재하는 원본 전표도 제거
+     */
+    private function filterSplitLines(int $tenantId, Collection $lines): Collection
+    {
+        $ecardSplitLines = $lines->filter(
+            fn ($l) => $l->source_type === 'ecard_transaction' && $l->source_key && str_contains($l->source_key, '|split:')
+        );
+
+        if ($ecardSplitLines->isEmpty()) {
+            return $lines;
+        }
+
+        $splitBaseKeys = $ecardSplitLines
+            ->map(fn ($l) => explode('|split:', $l->source_key)[0])
+            ->unique()
+            ->all();
+
+        $validSplitIds = DB::table('barobill_card_transaction_splits')
+            ->where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $splitBaseKeys)
+            ->pluck('id')
+            ->all();
+
+        $validSplitSuffixes = array_map(fn ($id) => '|split:'.$id, $validSplitIds);
+
+        return $lines->filter(function ($l) use ($splitBaseKeys, $validSplitSuffixes) {
+            if ($l->source_type !== 'ecard_transaction' || ! $l->source_key) {
+                return true;
+            }
+
+            if (str_contains($l->source_key, '|split:')) {
+                foreach ($validSplitSuffixes as $suffix) {
+                    if (str_ends_with($l->source_key, $suffix)) {
+                        return true;
+                    }
+                }
+
+                return false;
+            }
+
+            // 원본(non-split) 전표: 분리 전표가 존재하면 제외
+            return ! in_array($l->source_key, $splitBaseKeys);
+        })->values();
+    }
+
+    /**
+     * 카드거래 상세 일괄 조회 (source_key 기반)
+     */
+    private function fetchCardTransactions(int $tenantId, Collection $lines): array
+    {
+        $sourceKeys = $lines
+            ->filter(fn ($l) => $l->source_type === 'ecard_transaction' && $l->source_key)
+            ->pluck('source_key')
+            ->unique()
+            ->values()
+            ->all();
+
+        if (empty($sourceKeys)) {
+            return [];
+        }
+
+        // source_key = "card_num|use_dt|approval_num|approval_amount" 또는 "...|split:N"
+        $conditions = [];
+        $keyMap = [];
+        foreach ($sourceKeys as $key) {
+            $baseKey = explode('|split:', $key)[0];
+            $parts = explode('|', $baseKey);
+            if (count($parts) === 4) {
+                $conditions[$baseKey] = $parts;
+                $keyMap[$key] = $baseKey;
+            }
+        }
+        $conditions = array_values($conditions);
+
+        if (empty($conditions)) {
+            return [];
+        }
+
+        $query = DB::table('barobill_card_transactions')
+            ->where('tenant_id', $tenantId);
+
+        $query->where(function ($q) use ($conditions) {
+            foreach ($conditions as $c) {
+                $q->orWhere(function ($sub) use ($c) {
+                    $sub->where('card_num', $c[0])
+                        ->where('use_dt', $c[1])
+                        ->where('approval_num', $c[2])
+                        ->whereRaw('CAST(approval_amount AS SIGNED) = ?', [(int) $c[3]]);
+                });
+            }
+        });
+
+        $txs = $query->get();
+
+        $map = [];
+        foreach ($txs as $tx) {
+            $uniqueKey = implode('|', [
+                $tx->card_num,
+                $tx->use_dt,
+                $tx->approval_num,
+                (int) $tx->approval_amount,
+            ]);
+
+            $supplyAmount = $tx->modified_supply_amount !== null
+                ? (int) $tx->modified_supply_amount
+                : (int) $tx->approval_amount - (int) $tx->tax;
+            $taxAmount = $tx->modified_tax !== null
+                ? (int) $tx->modified_tax
+                : (int) $tx->tax;
+
+            $map[$uniqueKey] = [
+                'card_num' => $tx->card_num,
+                'card_company_name' => $tx->card_company_name,
+                'merchant_name' => $tx->merchant_name,
+                'merchant_biz_num' => $tx->merchant_biz_num,
+                'deduction_type' => $tx->deduction_type,
+                'supply_amount' => $supplyAmount,
+                'tax_amount' => $taxAmount,
+                'approval_amount' => (int) $tx->approval_amount,
+            ];
+        }
+
+        // 분리 키(uniqueKey|split:N)도 원본 카드 데이터로 매핑
+        foreach ($keyMap as $sourceKey => $baseKey) {
+            if ($sourceKey !== $baseKey && isset($map[$baseKey])) {
+                $map[$sourceKey] = $map[$baseKey];
+            }
+        }
+
+        return $map;
+    }
+
     private function calculateCarryForward(int $tenantId, string $accountCode, string $startDate, string $category): array
     {
         $sums = DB::table('journal_entry_lines as jel')