diff --git a/database/migrations/2026_02_04_230001_create_customers_table.php b/database/migrations/2026_02_04_230001_create_customers_table.php
new file mode 100644
index 0000000..b679dff
--- /dev/null
+++ b/database/migrations/2026_02_04_230001_create_customers_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('customers', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('name', 100);
+            $table->string('biz_no', 20)->nullable();
+            $table->string('ceo', 50)->nullable();
+            $table->string('industry', 50)->nullable();
+            $table->string('grade', 20)->default('Silver');
+            $table->string('contact', 50)->nullable();
+            $table->string('email', 100)->nullable();
+            $table->string('address', 200)->nullable();
+            $table->string('manager', 50)->nullable();
+            $table->string('manager_phone', 20)->nullable();
+            $table->string('status', 20)->default('active');
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'grade']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('customers');
+    }
+};
diff --git a/database/migrations/2026_02_04_230002_create_incomes_table.php b/database/migrations/2026_02_04_230002_create_incomes_table.php
new file mode 100644
index 0000000..3f9c297
--- /dev/null
+++ b/database/migrations/2026_02_04_230002_create_incomes_table.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('incomes', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('customer', 100);
+            $table->string('description', 200)->nullable();
+            $table->string('category', 50)->default('기타수입');
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('incomes');
+    }
+};
diff --git a/database/migrations/2026_02_04_230003_create_expenses_table.php b/database/migrations/2026_02_04_230003_create_expenses_table.php
new file mode 100644
index 0000000..dcb3b72
--- /dev/null
+++ b/database/migrations/2026_02_04_230003_create_expenses_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('expenses', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('vendor', 100);
+            $table->string('description', 200)->nullable();
+            $table->string('category', 50)->default('운영비');
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('payment_method', 30)->default('계좌이체');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('expenses');
+    }
+};
diff --git a/database/migrations/2026_02_04_230004_create_sales_records_table.php b/database/migrations/2026_02_04_230004_create_sales_records_table.php
new file mode 100644
index 0000000..a1cea1f
--- /dev/null
+++ b/database/migrations/2026_02_04_230004_create_sales_records_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('sales_records')) {
+            return;
+        }
+        Schema::create('sales_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('customer', 100);
+            $table->string('project', 200)->nullable();
+            $table->string('type', 50)->default('프로젝트');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('vat')->default(0);
+            $table->string('status', 20)->default('negotiating');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('sales_records');
+    }
+};
diff --git a/database/migrations/2026_02_04_230005_create_purchases_table.php b/database/migrations/2026_02_04_230005_create_purchases_table.php
new file mode 100644
index 0000000..b767c99
--- /dev/null
+++ b/database/migrations/2026_02_04_230005_create_purchases_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('purchases')) {
+            return;
+        }
+        Schema::create('purchases', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('vendor', 100);
+            $table->string('item', 200)->nullable();
+            $table->string('category', 50)->default('운영비');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('vat')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->string('invoice_no', 50)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('purchases');
+    }
+};
diff --git a/database/migrations/2026_02_04_230006_create_consulting_fees_table.php b/database/migrations/2026_02_04_230006_create_consulting_fees_table.php
new file mode 100644
index 0000000..01078de
--- /dev/null
+++ b/database/migrations/2026_02_04_230006_create_consulting_fees_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('consulting_fees', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('date');
+            $table->string('consultant', 50);
+            $table->string('customer', 100);
+            $table->string('service', 50)->default('기술 컨설팅');
+            $table->integer('hours')->default(0);
+            $table->integer('hourly_rate')->default(0);
+            $table->bigInteger('amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('consulting_fees');
+    }
+};
diff --git a/database/migrations/2026_02_04_230007_create_customer_settlements_table.php b/database/migrations/2026_02_04_230007_create_customer_settlements_table.php
new file mode 100644
index 0000000..91dd4a5
--- /dev/null
+++ b/database/migrations/2026_02_04_230007_create_customer_settlements_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::create('customer_settlements', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('period', 7);
+            $table->string('customer', 100);
+            $table->bigInteger('total_sales')->default(0);
+            $table->bigInteger('commission')->default(0);
+            $table->bigInteger('expense')->default(0);
+            $table->bigInteger('net_amount')->default(0);
+            $table->string('status', 20)->default('pending');
+            $table->date('settled_date')->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'period']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('customer_settlements');
+    }
+};
diff --git a/database/migrations/2026_02_04_230008_create_subscriptions_table.php b/database/migrations/2026_02_04_230008_create_subscriptions_table.php
new file mode 100644
index 0000000..6d37ef2
--- /dev/null
+++ b/database/migrations/2026_02_04_230008_create_subscriptions_table.php
@@ -0,0 +1,35 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('subscriptions')) {
+            return;
+        }
+        Schema::create('subscriptions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('customer', 100);
+            $table->string('plan', 50)->default('Business');
+            $table->bigInteger('monthly_fee')->default(0);
+            $table->string('billing_cycle', 20)->default('monthly');
+            $table->date('start_date')->nullable();
+            $table->date('next_billing')->nullable();
+            $table->string('status', 20)->default('active');
+            $table->integer('users')->default(0);
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('subscriptions');
+    }
+};
diff --git a/database/migrations/2026_02_05_093000_add_mng_columns_to_purchases_table.php b/database/migrations/2026_02_05_093000_add_mng_columns_to_purchases_table.php
new file mode 100644
index 0000000..3b55e36
--- /dev/null
+++ b/database/migrations/2026_02_05_093000_add_mng_columns_to_purchases_table.php
@@ -0,0 +1,49 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        Schema::table('purchases', function (Blueprint $table) {
+            if (!Schema::hasColumn('purchases', 'date')) {
+                $table->date('date')->nullable()->after('purchase_date')->comment('매입일(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'vendor')) {
+                $table->string('vendor', 100)->nullable()->after('date')->comment('공급자명(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'item')) {
+                $table->string('item', 200)->nullable()->after('vendor')->comment('품목명(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'category')) {
+                $table->string('category', 50)->default('운영비')->after('item')->comment('분류(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'amount')) {
+                $table->bigInteger('amount')->default(0)->after('category')->comment('금액(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'vat')) {
+                $table->bigInteger('vat')->default(0)->after('amount')->comment('부가세(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'invoice_no')) {
+                $table->string('invoice_no', 50)->nullable()->after('vat')->comment('인보이스번호(MNG용)');
+            }
+            if (!Schema::hasColumn('purchases', 'memo')) {
+                $table->text('memo')->nullable()->after('invoice_no')->comment('메모(MNG용)');
+            }
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('purchases', function (Blueprint $table) {
+            $columns = ['date', 'vendor', 'item', 'category', 'amount', 'vat', 'invoice_no', 'memo'];
+            foreach ($columns as $col) {
+                if (Schema::hasColumn('purchases', $col)) {
+                    $table->dropColumn($col);
+                }
+            }
+        });
+    }
+};
diff --git a/database/migrations/2026_02_05_100000_create_vat_records_table.php b/database/migrations/2026_02_05_100000_create_vat_records_table.php
new file mode 100644
index 0000000..a7a065d
--- /dev/null
+++ b/database/migrations/2026_02_05_100000_create_vat_records_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('vat_records')) {
+            return;
+        }
+        Schema::create('vat_records', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('period', 20);                   // 2026-1H, 2025-2H
+            $table->string('type', 20)->default('sales');    // sales, purchase
+            $table->string('partner_name', 100);             // 거래처명
+            $table->string('invoice_no', 50);                // 세금계산서번호
+            $table->date('invoice_date')->nullable();        // 발행일
+            $table->bigInteger('supply_amount')->default(0); // 공급가액
+            $table->bigInteger('vat_amount')->default(0);    // 부가세
+            $table->bigInteger('total_amount')->default(0);  // 합계
+            $table->string('status', 20)->default('pending');// pending, filed, paid
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'period']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('vat_records');
+    }
+};
diff --git a/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php b/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php
new file mode 100644
index 0000000..5182169
--- /dev/null
+++ b/database/migrations/2026_02_05_100001_create_daily_fund_transactions_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('daily_fund_transactions')) {
+            return;
+        }
+        Schema::create('daily_fund_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('transaction_date');                    // 거래일
+            $table->string('type', 20);                          // income, expense
+            $table->string('time', 10)->nullable();              // 시간 (HH:MM)
+            $table->unsignedBigInteger('account_id')->nullable(); // 계좌ID (corporate_cards 등과 연동 가능)
+            $table->string('account_name', 50)->nullable();       // 계좌/은행명 (간편 저장용)
+            $table->string('description', 200);                  // 적요
+            $table->bigInteger('amount')->default(0);            // 금액
+            $table->string('category', 50)->nullable();          // 카테고리
+            $table->string('note', 200)->nullable();             // 비고
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'transaction_date']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('daily_fund_transactions');
+    }
+};
diff --git a/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php b/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php
new file mode 100644
index 0000000..36cf021
--- /dev/null
+++ b/database/migrations/2026_02_05_100002_create_daily_fund_memos_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('daily_fund_memos')) {
+            return;
+        }
+        Schema::create('daily_fund_memos', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->date('memo_date')->comment('해당 날짜');
+            $table->text('memo')->nullable();
+            $table->string('author', 50)->nullable();
+            $table->timestamps();
+            $table->unique(['tenant_id', 'memo_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('daily_fund_memos');
+    }
+};
diff --git a/database/migrations/2026_02_05_100003_create_card_transactions_table.php b/database/migrations/2026_02_05_100003_create_card_transactions_table.php
new file mode 100644
index 0000000..9a55734
--- /dev/null
+++ b/database/migrations/2026_02_05_100003_create_card_transactions_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up(): void
+    {
+        if (Schema::hasTable('card_transactions')) {
+            return;
+        }
+        Schema::create('card_transactions', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->unsignedBigInteger('card_id')->nullable();   // corporate_cards.id
+            $table->date('transaction_date');                     // 거래일
+            $table->string('time', 10)->nullable();              // 시간 (HH:MM)
+            $table->string('merchant', 200);                     // 가맹점명
+            $table->string('category', 50)->nullable();          // 카테고리
+            $table->bigInteger('amount')->default(0);            // 금액 (음수=취소)
+            $table->string('approval_no', 50)->nullable();       // 승인번호
+            $table->string('status', 20)->default('approved');   // approved, cancelled
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'transaction_date']);
+            $table->index(['tenant_id', 'card_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('card_transactions');
+    }
+};