deploy: 2026-03-12 배포

- feat: [barobill] 바로빌 카드/은행/홈택스 REST API 구현
- feat: [equipment] 설비관리 API 백엔드 구현
- feat: [payroll] 급여관리 계산 엔진 및 일괄 처리 API
- feat: [QMS] 점검표 템플릿 관리 + 로트심사 개선
- feat: [생산/출하] 수주 단위 출하 자동생성 + 상태 흐름 개선
- feat: [receiving] 입고 성적서 파일 연결
- feat: [견적] 제어기 타입 체계 변경
- feat: [email] 테넌트 메일 설정 마이그레이션 및 모델
- feat: [pmis] 시공관리 테이블 마이그레이션
- feat: [R2] 파일 업로드 커맨드 + filesystems 설정
- feat: [배포] Jenkinsfile 롤백 기능 추가
- fix: [approval] SAM API 규칙 준수 코드 개선
- fix: [account-codes] 계정과목 중복 데이터 정리
- fix: [payroll] 일괄 생성 시 삭제된 사용자 건너뛰기
- fix: [db] codebridge DB 분리 후 깨진 FK 제약조건 제거
- refactor: [barobill] 바로빌 연동 코드 전면 개선

Jenkinsfile

@@ -1,6 +1,12 @@
 pipeline {
     agent any
 
+    parameters {
+        choice(name: 'ACTION', choices: ['deploy', 'rollback'], description: '배포 또는 롤백')
+        choice(name: 'ROLLBACK_TARGET', choices: ['production', 'stage'], description: '롤백 대상 환경')
+        string(name: 'ROLLBACK_RELEASE', defaultValue: '', description: '롤백할 릴리스 ID (예: 20260310_120000). 비워두면 직전 릴리스로 롤백')
+    }
+
     options {
         disableConcurrentBuilds()
     }
@@ -8,10 +14,73 @@ pipeline {
     environment {
         DEPLOY_USER = 'hskwon'
         RELEASE_ID  = new Date().format('yyyyMMdd_HHmmss')
+        PROD_SERVER = '211.117.60.189'
     }
 
     stages {
+
+        // ── 롤백: 릴리스 목록 조회 ──
+        stage('Rollback: List Releases') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def releases = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | head -6 | xargs -I{} basename {}'", returnStdout: true).trim()
+                        def current = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'basename \$(readlink -f ${basePath}/current)'", returnStdout: true).trim()
+                        echo "=== ${params.ROLLBACK_TARGET} 릴리스 목록 ==="
+                        echo "현재 활성: ${current}"
+                        echo "사용 가능:\n${releases}"
+                    }
+                }
+            }
+        }
+
+        // ── 롤백: symlink 전환 ──
+        stage('Rollback: Switch Release') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def targetRelease = params.ROLLBACK_RELEASE
+                        if (!targetRelease?.trim()) {
+                            // 비워두면 직전 릴리스로 롤백
+                            targetRelease = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | sed -n 2p | xargs basename'", returnStdout: true).trim()
+                        }
+
+                        // 릴리스 존재 여부 확인
+                        sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'test -d ${basePath}/releases/${targetRelease}'"
+
+                        slackSend channel: '#deploy_api', color: '#FF9800', tokenCredentialId: 'slack-token',
+                            message: "🔄 *api* ${params.ROLLBACK_TARGET} 롤백 시작 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+
+                        sh """
+                            ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                ln -sfn ${basePath}/releases/${targetRelease} ${basePath}/current &&
+                                cd ${basePath}/current &&
+                                php artisan config:cache &&
+                                php artisan route:cache &&
+                                php artisan view:cache &&
+                                sudo systemctl reload php8.4-fpm
+                            '
+                        """
+
+                        if (params.ROLLBACK_TARGET == 'production') {
+                            sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'sudo supervisorctl restart sam-queue-worker:*'"
+                        }
+
+                        slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                            message: "✅ *api* ${params.ROLLBACK_TARGET} 롤백 완료 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    }
+                }
+            }
+        }
+
+        // ── 일반 배포: Checkout ──
         stage('Checkout') {
+            when { expression { params.ACTION == 'deploy' } }
             steps {
                 checkout scm
                 script {
@@ -24,17 +93,22 @@ pipeline {
 
         // ── main → 운영서버 Stage 배포 ──
         stage('Deploy Stage') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api-stage/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api-stage/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api-stage/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -71,17 +145,22 @@ pipeline {
 
         // ── main → 운영서버 Production 배포 ──
         stage('Deploy Production') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -109,23 +188,32 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
-                message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+            script {
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                        message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                }
+            }
         }
         failure {
-            slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
-                message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             script {
-                if (env.BRANCH_NAME == 'main') {
-                    sshagent(credentials: ['deploy-ssh-key']) {
-                        sh """
-                            ssh ${DEPLOY_USER}@211.117.60.189 '
-                                PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
-                                [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
-                                sudo systemctl reload php8.4-fpm
-                            ' || true
-                        """
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    if (env.BRANCH_NAME == 'main') {
+                        sshagent(credentials: ['deploy-ssh-key']) {
+                            sh """
+                                ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                    PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
+                                    [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
+                                    sudo systemctl reload php8.4-fpm
+                                ' || true
+                            """
+                        }
                     }
+                } else {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* ${params.ROLLBACK_TARGET} 롤백 실패\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
                 }
             }
         }

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-07 02:57:21
+> **자동 생성**: 2026-03-12 13:58:25
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -26,6 +26,68 @@ ### bad_debt_memos
 - **badDebt()**: belongsTo → `bad_debts`
 - **creator()**: belongsTo → `users`
 
+### barobill_bank_sync_status
+**모델**: `App\Models\Barobill\BarobillBankSyncStatus`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transactions
+**모델**: `App\Models\Barobill\BarobillBankTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transaction_splits
+**모델**: `App\Models\Barobill\BarobillBankTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_billing_records
+**모델**: `App\Models\Barobill\BarobillBillingRecord`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_card_transactions
+**모델**: `App\Models\Barobill\BarobillCardTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_card_transaction_amount_logs
+**모델**: `App\Models\Barobill\BarobillCardTransactionAmountLog`
+
+- **cardTransaction()**: belongsTo → `barobill_card_transactions`
+
+### barobill_card_transaction_splits
+**모델**: `App\Models\Barobill\BarobillCardTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_members
+**모델**: `App\Models\Barobill\BarobillMember`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_monthly_summarys
+**모델**: `App\Models\Barobill\BarobillMonthlySummary`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_subscriptions
+**모델**: `App\Models\Barobill\BarobillSubscription`
+
+- **member()**: belongsTo → `barobill_members`
+
+### hometax_invoices
+**모델**: `App\Models\Barobill\HometaxInvoice`
+
+- **tenant()**: belongsTo → `tenants`
+- **journals()**: hasMany → `hometax_invoice_journals`
+
+### hometax_invoice_journals
+**모델**: `App\Models\Barobill\HometaxInvoiceJournal`
+
+- **tenant()**: belongsTo → `tenants`
+- **invoice()**: belongsTo → `hometax_invoices`
+
 ### biddings
 **모델**: `App\Models\Bidding\Bidding`
 
@@ -309,6 +371,43 @@ ### esign_signers
 - **contract()**: belongsTo → `esign_contracts`
 - **signFields()**: hasMany → `esign_sign_fields`
 
+### equipments
+**모델**: `App\Models\Equipment\Equipment`
+
+- **inspectionTemplates()**: hasMany → `equipment_inspection_templates`
+- **inspections()**: hasMany → `equipment_inspections`
+- **repairs()**: hasMany → `equipment_repairs`
+- **photos()**: hasMany → `files`
+- **processes()**: belongsToMany → `processes`
+
+### equipment_inspections
+**모델**: `App\Models\Equipment\EquipmentInspection`
+
+- **equipment()**: belongsTo → `equipments`
+- **details()**: hasMany → `equipment_inspection_details`
+
+### equipment_inspection_details
+**모델**: `App\Models\Equipment\EquipmentInspectionDetail`
+
+- **inspection()**: belongsTo → `equipment_inspections`
+- **templateItem()**: belongsTo → `equipment_inspection_templates`
+
+### equipment_inspection_templates
+**모델**: `App\Models\Equipment\EquipmentInspectionTemplate`
+
+- **equipment()**: belongsTo → `equipments`
+
+### equipment_process
+**모델**: `App\Models\Equipment\EquipmentProcess`
+
+- **equipment()**: belongsTo → `equipments`
+- **process()**: belongsTo → `processes`
+
+### equipment_repairs
+**모델**: `App\Models\Equipment\EquipmentRepair`
+
+- **equipment()**: belongsTo → `equipments`
+
 ### estimates
 **모델**: `App\Models\Estimate\Estimate`
 
@@ -734,6 +833,36 @@ ### push_notification_settings
 **모델**: `App\Models\PushNotificationSetting`
 
 
+### audit_checklists
+**모델**: `App\Models\Qualitys\AuditChecklist`
+
+- **categories()**: hasMany → `audit_checklist_categories`
+
+### audit_checklist_categorys
+**모델**: `App\Models\Qualitys\AuditChecklistCategory`
+
+- **checklist()**: belongsTo → `audit_checklists`
+- **items()**: hasMany → `audit_checklist_items`
+
+### audit_checklist_items
+**모델**: `App\Models\Qualitys\AuditChecklistItem`
+
+- **category()**: belongsTo → `audit_checklist_categories`
+- **standardDocuments()**: hasMany → `audit_standard_documents`
+
+### audit_standard_documents
+**모델**: `App\Models\Qualitys\AuditStandardDocument`
+
+- **checklistItem()**: belongsTo → `audit_checklist_items`
+- **document()**: belongsTo → `documents`
+
+### checklist_templates
+**모델**: `App\Models\Qualitys\ChecklistTemplate`
+
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
+- **documents()**: morphMany → `files`
+
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
@@ -838,6 +967,11 @@ ### quote_revisions
 - **quote()**: belongsTo → `quotes`
 - **reviser()**: belongsTo → `users`
 
+### account_codes
+**모델**: `App\Models\Tenants\AccountCode`
+
+- **children()**: hasMany → `account_codes`
+
 ### ai_reports
 **모델**: `App\Models\Tenants\AiReport`
 
@@ -857,14 +991,24 @@ ### approvals
 **모델**: `App\Models\Tenants\Approval`
 
 - **form()**: belongsTo → `approval_forms`
+- **line()**: belongsTo → `approval_lines`
 - **drafter()**: belongsTo → `users`
+- **department()**: belongsTo → `departments`
+- **parentDocument()**: belongsTo → `approvals`
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
+- **childDocuments()**: hasMany → `approvals`
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
 - **linkable()**: morphTo → `(Polymorphic)`
 
+### approval_delegations
+**모델**: `App\Models\Tenants\ApprovalDelegation`
+
+- **delegator()**: belongsTo → `users`
+- **delegate()**: belongsTo → `users`
+
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
 
@@ -883,6 +1027,7 @@ ### approval_steps
 
 - **approval()**: belongsTo → `approvals`
 - **approver()**: belongsTo → `users`
+- **actedBy()**: belongsTo → `users`
 
 ### attendances
 **모델**: `App\Models\Tenants\Attendance`
@@ -1004,6 +1149,11 @@ ### loans
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 
+### mail_logs
+**모델**: `App\Models\Tenants\MailLog`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### payments
 **모델**: `App\Models\Tenants\Payment`
 
@@ -1046,6 +1196,7 @@ ### receivings
 **모델**: `App\Models\Tenants\Receiving`
 
 - **item()**: belongsTo → `items`
+- **certificateFile()**: belongsTo → `files`
 - **creator()**: belongsTo → `users`
 
 ### salarys
@@ -1167,6 +1318,11 @@ ### tenant_field_settings
 - **fieldDef()**: belongsTo → `setting_field_defs`
 - **optionGroup()**: belongsTo → `tenant_option_groups`
 
+### tenant_mail_configs
+**모델**: `App\Models\Tenants\TenantMailConfig`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### tenant_option_groups
 **모델**: `App\Models\Tenants\TenantOptionGroup`
 

app/Console/Commands/CleanupTempFiles.php

@@ -40,8 +40,8 @@ public function handle(): int
         foreach ($files as $file) {
             try {
                 // Delete physical file
-                if (Storage::disk('tenant')->exists($file->file_path)) {
-                    Storage::disk('tenant')->delete($file->file_path);
+                if (Storage::disk('r2')->exists($file->file_path)) {
+                    Storage::disk('r2')->delete($file->file_path);
                 }
 
                 // Force delete from DB

app/Console/Commands/CleanupTrash.php

@@ -60,8 +60,8 @@ private function permanentDelete(File $file): void
     {
         DB::transaction(function () use ($file) {
             // Delete physical file
-            if (Storage::disk('tenant')->exists($file->file_path)) {
-                Storage::disk('tenant')->delete($file->file_path);
+            if (Storage::disk('r2')->exists($file->file_path)) {
+                Storage::disk('r2')->delete($file->file_path);
             }
 
             // Update tenant storage usage

app/Console/Commands/UploadLocalFilesToR2.php

@@ -0,0 +1,264 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Facades\File as FileFacade;
+
+class UploadLocalFilesToR2 extends Command
+{
+    protected $signature = 'r2:upload-local
+                            {--count=3 : Number of files to upload}
+                            {--source=db : Source: "db" (latest DB records) or "disk" (latest local files)}
+                            {--dry-run : Show files without uploading}
+                            {--fix : Delete wrong-path files from R2 before re-uploading}';
+
+    protected $description = 'Upload local files to Cloudflare R2 (by DB records or local disk)';
+
+    public function handle(): int
+    {
+        $count = (int) $this->option('count');
+        $source = $this->option('source');
+        $dryRun = $this->option('dry-run');
+
+        $this->info("=== R2 Upload Tool ===");
+        $this->info("Source: {$source} | Count: {$count}");
+
+        return $source === 'db'
+            ? $this->uploadFromDb($count, $dryRun)
+            : $this->uploadFromDisk($count, $dryRun);
+    }
+
+    /**
+     * Upload files based on DB records (latest by ID desc)
+     */
+    private function uploadFromDb(int $count, bool $dryRun): int
+    {
+        $files = File::orderByDesc('id')->limit($count)->get();
+
+        if ($files->isEmpty()) {
+            $this->warn('No files in DB.');
+            return 0;
+        }
+
+        $this->newLine();
+        $headers = ['ID', 'Display Name', 'R2 Path', 'R2 Exists', 'Local Exists', 'Size'];
+        $rows = [];
+
+        foreach ($files as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            $r2Exists = Storage::disk('r2')->exists($f->file_path);
+            $localExists = file_exists($localPath);
+
+            $rows[] = [
+                $f->id,
+                mb_strimwidth($f->display_name ?? '', 0, 25, '...'),
+                $f->file_path,
+                $r2Exists ? '✓ YES' : '✗ NO',
+                $localExists ? '✓ YES' : '✗ NO',
+                $f->file_size ? $this->formatSize($f->file_size) : '-',
+            ];
+        }
+
+        $this->table($headers, $rows);
+
+        // Filter: local exists but R2 doesn't
+        $toUpload = $files->filter(function ($f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            return file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+        });
+
+        $alreadyInR2 = $files->filter(function ($f) {
+            return Storage::disk('r2')->exists($f->file_path);
+        });
+
+        if ($alreadyInR2->isNotEmpty()) {
+            $this->info("Already in R2: {$alreadyInR2->count()} files (skipped)");
+        }
+
+        if ($toUpload->isEmpty()) {
+            $missingBoth = $files->filter(function ($f) {
+                $localPath = storage_path("app/tenants/{$f->file_path}");
+                return !file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+            });
+
+            if ($missingBoth->isNotEmpty()) {
+                $this->warn("Missing both locally and in R2: {$missingBoth->count()} files");
+                $this->warn("These files may exist on the dev server only.");
+            }
+
+            $this->info('Nothing to upload.');
+            return 0;
+        }
+
+        if ($dryRun) {
+            $this->warn("[DRY RUN] Would upload {$toUpload->count()} files.");
+            return 0;
+        }
+
+        // Test R2 connection
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        // Upload
+        $bar = $this->output->createProgressBar($toUpload->count());
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+
+        foreach ($toUpload as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            try {
+                $content = FileFacade::get($localPath);
+                $mimeType = $f->mime_type ?: FileFacade::mimeType($localPath);
+
+                Storage::disk('r2')->put($f->file_path, $content, [
+                    'ContentType' => $mimeType,
+                ]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ ID {$f->id}: {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    /**
+     * Upload files based on local disk (newest files by mtime)
+     */
+    private function uploadFromDisk(int $count, bool $dryRun): int
+    {
+        $storagePath = storage_path('app/tenants');
+
+        if (!is_dir($storagePath)) {
+            $this->error("Path not found: {$storagePath}");
+            return 1;
+        }
+
+        $allFiles = $this->collectFiles($storagePath);
+        if (empty($allFiles)) {
+            $this->warn('No files found.');
+            return 0;
+        }
+
+        usort($allFiles, fn($a, $b) => filemtime($b) - filemtime($a));
+        $filesToUpload = array_slice($allFiles, 0, $count);
+
+        $this->info("Found " . count($allFiles) . " total files, uploading {$count} most recent:");
+        $this->newLine();
+
+        $headers = ['#', 'File', 'Size', 'Modified', 'R2 Path'];
+        $rows = [];
+
+        foreach ($filesToUpload as $i => $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            $rows[] = [$i + 1, basename($filePath), $this->formatSize(filesize($filePath)), date('Y-m-d H:i:s', filemtime($filePath)), $r2Path];
+        }
+
+        $this->table($headers, $rows);
+
+        if ($dryRun) {
+            $this->warn('[DRY RUN] No files uploaded.');
+            return 0;
+        }
+
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        $bar = $this->output->createProgressBar(count($filesToUpload));
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+        $fix = $this->option('fix');
+
+        foreach ($filesToUpload as $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            try {
+                if ($fix) {
+                    $wrongPath = $this->toRelativePath($filePath);
+                    if ($wrongPath !== $r2Path && Storage::disk('r2')->exists($wrongPath)) {
+                        Storage::disk('r2')->delete($wrongPath);
+                    }
+                }
+
+                $content = FileFacade::get($filePath);
+                $mimeType = FileFacade::mimeType($filePath);
+
+                Storage::disk('r2')->put($r2Path, $content, ['ContentType' => $mimeType]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ Failed: {$r2Path} - {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    private function toR2Path(string $filePath): string
+    {
+        $relative = $this->toRelativePath($filePath);
+        return str_starts_with($relative, 'tenants/') ? substr($relative, strlen('tenants/')) : $relative;
+    }
+
+    private function toRelativePath(string $filePath): string
+    {
+        return str_replace(str_replace('\\', '/', storage_path('app/')), '', str_replace('\\', '/', $filePath));
+    }
+
+    private function collectFiles(string $dir): array
+    {
+        $files = [];
+        $iterator = new \RecursiveIteratorIterator(
+            new \RecursiveDirectoryIterator($dir, \RecursiveDirectoryIterator::SKIP_DOTS)
+        );
+        foreach ($iterator as $file) {
+            if ($file->isFile() && $file->getFilename() !== '.gitignore') {
+                $files[] = $file->getPathname();
+            }
+        }
+        return $files;
+    }
+
+    private function formatSize(int $bytes): string
+    {
+        if ($bytes >= 1048576) return round($bytes / 1048576, 1) . ' MB';
+        return round($bytes / 1024, 1) . ' KB';
+    }
+}

app/Enums/InspectionCycle.php

@@ -0,0 +1,232 @@
+<?php
+
+namespace App\Enums;
+
+use App\Models\Commons\Holiday;
+use Carbon\Carbon;
+
+class InspectionCycle
+{
+    const DAILY = 'daily';
+
+    const WEEKLY = 'weekly';
+
+    const MONTHLY = 'monthly';
+
+    const BIMONTHLY = 'bimonthly';
+
+    const QUARTERLY = 'quarterly';
+
+    const SEMIANNUAL = 'semiannual';
+
+    public static function all(): array
+    {
+        return [
+            self::DAILY => '일일',
+            self::WEEKLY => '주간',
+            self::MONTHLY => '월간',
+            self::BIMONTHLY => '2개월',
+            self::QUARTERLY => '분기',
+            self::SEMIANNUAL => '반년',
+        ];
+    }
+
+    public static function label(string $cycle): string
+    {
+        return self::all()[$cycle] ?? $cycle;
+    }
+
+    public static function periodType(string $cycle): string
+    {
+        return $cycle === self::DAILY ? 'month' : 'year';
+    }
+
+    public static function columnLabels(string $cycle, ?string $period = null): array
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyLabels($period),
+            self::WEEKLY => self::weeklyLabels(),
+            self::MONTHLY => self::monthlyLabels(),
+            self::BIMONTHLY => self::bimonthlyLabels(),
+            self::QUARTERLY => self::quarterlyLabels(),
+            self::SEMIANNUAL => self::semiannualLabels(),
+            default => self::dailyLabels($period),
+        };
+    }
+
+    public static function resolveCheckDate(string $cycle, string $period, int $colIndex): string
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyCheckDate($period, $colIndex),
+            self::WEEKLY => self::weeklyCheckDate($period, $colIndex),
+            self::MONTHLY => self::monthlyCheckDate($period, $colIndex),
+            self::BIMONTHLY => self::bimonthlyCheckDate($period, $colIndex),
+            self::QUARTERLY => self::quarterlyCheckDate($period, $colIndex),
+            self::SEMIANNUAL => self::semiannualCheckDate($period, $colIndex),
+            default => self::dailyCheckDate($period, $colIndex),
+        };
+    }
+
+    public static function resolvePeriod(string $cycle, string $checkDate): string
+    {
+        $date = Carbon::parse($checkDate);
+
+        return match ($cycle) {
+            self::DAILY => $date->format('Y-m'),
+            self::WEEKLY => (string) $date->isoWeekYear,
+            default => $date->format('Y'),
+        };
+    }
+
+    public static function columnCount(string $cycle, ?string $period = null): int
+    {
+        return count(self::columnLabels($cycle, $period));
+    }
+
+    public static function isWeekend(string $period, int $colIndex): bool
+    {
+        $date = Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1);
+
+        return in_array($date->dayOfWeek, [0, 6]);
+    }
+
+    public static function getHolidayDates(string $cycle, string $period, int $tenantId): array
+    {
+        if ($cycle === self::DAILY) {
+            $start = Carbon::createFromFormat('Y-m', $period)->startOfMonth();
+            $end = $start->copy()->endOfMonth();
+        } else {
+            $start = Carbon::create((int) $period, 1, 1);
+            $end = Carbon::create((int) $period, 12, 31);
+        }
+
+        $holidays = Holiday::where('tenant_id', $tenantId)
+            ->where('start_date', '<=', $end->toDateString())
+            ->where('end_date', '>=', $start->toDateString())
+            ->get();
+
+        $dates = [];
+        foreach ($holidays as $holiday) {
+            $hStart = $holiday->start_date->copy()->max($start);
+            $hEnd = $holiday->end_date->copy()->min($end);
+            $current = $hStart->copy();
+            while ($current->lte($hEnd)) {
+                $dates[$current->format('Y-m-d')] = true;
+                $current->addDay();
+            }
+        }
+
+        return $dates;
+    }
+
+    public static function isNonWorkingDay(string $checkDate, array $holidayDates = []): bool
+    {
+        $date = Carbon::parse($checkDate);
+
+        return $date->isWeekend() || isset($holidayDates[$checkDate]);
+    }
+
+    // --- Daily ---
+    private static function dailyLabels(?string $period): array
+    {
+        $date = Carbon::createFromFormat('Y-m', $period ?? now()->format('Y-m'));
+        $days = $date->daysInMonth;
+        $labels = [];
+        for ($d = 1; $d <= $days; $d++) {
+            $labels[$d] = (string) $d;
+        }
+
+        return $labels;
+    }
+
+    private static function dailyCheckDate(string $period, int $colIndex): string
+    {
+        return Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1)->format('Y-m-d');
+    }
+
+    // --- Weekly ---
+    private static function weeklyLabels(): array
+    {
+        $labels = [];
+        for ($w = 1; $w <= 52; $w++) {
+            $labels[$w] = $w.'주';
+        }
+
+        return $labels;
+    }
+
+    private static function weeklyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year)->setISODate((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Monthly ---
+    private static function monthlyLabels(): array
+    {
+        $labels = [];
+        for ($m = 1; $m <= 12; $m++) {
+            $labels[$m] = $m.'월';
+        }
+
+        return $labels;
+    }
+
+    private static function monthlyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Bimonthly ---
+    private static function bimonthlyLabels(): array
+    {
+        return [
+            1 => '1~2월',
+            2 => '3~4월',
+            3 => '5~6월',
+            4 => '7~8월',
+            5 => '9~10월',
+            6 => '11~12월',
+        ];
+    }
+
+    private static function bimonthlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 2 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Quarterly ---
+    private static function quarterlyLabels(): array
+    {
+        return [
+            1 => '1분기',
+            2 => '2분기',
+            3 => '3분기',
+            4 => '4분기',
+        ];
+    }
+
+    private static function quarterlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 3 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Semiannual ---
+    private static function semiannualLabels(): array
+    {
+        return [
+            1 => '상반기',
+            2 => '하반기',
+        ];
+    }
+
+    private static function semiannualCheckDate(string $year, int $colIndex): string
+    {
+        $month = $colIndex === 1 ? 1 : 7;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+}

app/Http/Controllers/Api/V1/BarobillBankTransactionController.php

@@ -0,0 +1,287 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillBankTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 은행 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 은행 거래 데이터를 React에서 조회/관리
+ */
+class BarobillBankTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillBankTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 은행 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'bank_account_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->accounts();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'date' => 'nullable|date',
+            ]);
+
+            return $this->service->balanceSummary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.bank_account_num' => 'nullable|string|max:50',
+                'items.*.trans_dt' => 'nullable|string|max:20',
+                'items.*.trans_date' => 'nullable|date',
+                'items.*.original_deposit' => 'nullable|numeric',
+                'items.*.original_withdraw' => 'nullable|numeric',
+                'items.*.summary' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 오버라이드 (Override)
+    // =========================================================================
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'modified_summary' => 'nullable|string|max:500',
+                'modified_cast' => 'nullable|string|max:100',
+            ]);
+
+            return $this->service->saveOverride(
+                $validated['unique_key'],
+                $validated['modified_summary'] ?? null,
+                $validated['modified_cast'] ?? null
+            );
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'bank_account_num' => 'required|string|max:50',
+                'bank_code' => 'nullable|string|max:10',
+                'bank_name' => 'nullable|string|max:50',
+                'trans_date' => 'required|date',
+                'trans_time' => 'nullable|string|max:10',
+                'trans_dt' => 'nullable|string|max:20',
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'trans_office' => 'nullable|string|max:100',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 은행 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 은행 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $bankTx = \App\Models\Barobill\BarobillBankTransaction::find($id);
+            if (! $bankTx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $bankTx->trans_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey,
+                $entryDate,
+                "바로빌 은행거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 은행 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

app/Http/Controllers/Api/V1/BarobillCardTransactionController.php

@@ -0,0 +1,326 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillCardTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 카드 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 카드 거래 데이터를 React에서 조회/관리
+ */
+class BarobillCardTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillCardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 카드 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'card_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'include_hidden' => 'nullable|boolean',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $tx;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->cardNumbers();
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.split_supply_amount' => 'nullable|numeric',
+                'items.*.split_tax' => 'nullable|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.card_num' => 'nullable|string|max:50',
+                'items.*.use_dt' => 'nullable|string|max:20',
+                'items.*.use_date' => 'nullable|date',
+                'items.*.approval_num' => 'nullable|string|max:50',
+                'items.*.original_amount' => 'nullable|numeric',
+                'items.*.merchant_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'card_num' => 'required|string|max:50',
+                'card_company' => 'nullable|string|max:10',
+                'card_company_name' => 'nullable|string|max:50',
+                'use_dt' => 'required|string|max:20',
+                'use_date' => 'required|date',
+                'use_time' => 'nullable|string|max:10',
+                'approval_num' => 'nullable|string|max:50',
+                'approval_type' => 'nullable|string|max:10',
+                'approval_amount' => 'required|numeric',
+                'tax' => 'nullable|numeric',
+                'service_charge' => 'nullable|numeric',
+                'merchant_name' => 'required|string|max:200',
+                'merchant_biz_num' => 'nullable|string|max:20',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'evidence_name' => 'nullable|string|max:100',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'approval_amount' => 'nullable|numeric',
+                'tax' => 'nullable|numeric',
+                'merchant_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 숨김/복원 (Hide/Restore)
+    // =========================================================================
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->hide($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->restore($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->hiddenList($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 금액 수정
+    // =========================================================================
+
+    /**
+     * 공급가액/세액 수정
+     */
+    public function updateAmount(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'supply_amount' => 'required|numeric',
+                'tax' => 'required|numeric',
+                'modified_by_name' => 'nullable|string|max:50',
+            ]);
+
+            return $this->service->updateAmount($id, $validated);
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $tx->use_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey,
+                $entryDate,
+                "바로빌 카드거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

app/Http/Controllers/Api/V1/BarobillController.php

@@ -28,7 +28,7 @@ public function status()
                     'barobill_id' => $setting->barobill_id,
                     'biz_no' => $setting->corp_num,
                     'status' => $setting->isVerified() ? 'active' : 'inactive',
-                    'server_mode' => config('services.barobill.test_mode', true) ? 'test' : 'production',
+                    'server_mode' => $this->barobillService->isTestMode() ? 'test' : 'production',
                 ] : null,
             ];
         }, __('message.fetched'));
@@ -86,17 +86,21 @@ public function signup(Request $request)
         }, __('message.saved'));
     }
 
+    /**
+     * 바로빌 서비스 URL 조회 (공통)
+     */
+    private function getServiceUrl(string $path): array
+    {
+        return ['url' => $this->barobillService->getBaseUrl().$path];
+    }
+
     /**
      * 은행 빠른조회 서비스 URL 조회
      */
-    public function bankServiceUrl(Request $request)
+    public function bankServiceUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/BankAccountService'];
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
         }, __('message.fetched'));
     }
 
@@ -106,11 +110,7 @@ public function bankServiceUrl(Request $request)
     public function accountLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/AccountLink'];
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
         }, __('message.fetched'));
     }
 
@@ -120,11 +120,7 @@ public function accountLinkUrl()
     public function cardLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Card/CardLink'];
+            return $this->getServiceUrl('/CARD.asmx');
         }, __('message.fetched'));
     }
 
@@ -134,11 +130,7 @@ public function cardLinkUrl()
     public function certificateUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Certificate/Register'];
+            return $this->getServiceUrl('/CORPSTATE.asmx');
         }, __('message.fetched'));
     }
 }

app/Http/Controllers/Api/V1/ChecklistTemplateController.php

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\SaveChecklistTemplateRequest;
+use App\Services\ChecklistTemplateService;
+use Illuminate\Http\Request;
+
+class ChecklistTemplateController extends Controller
+{
+    public function __construct(private ChecklistTemplateService $service) {}
+
+    /**
+     * 템플릿 조회 (type별)
+     */
+    public function show(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $type = $request->query('type', 'day1_audit');
+
+            return $this->service->getByType($type);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 템플릿 저장 (전체 덮어쓰기)
+     */
+    public function update(SaveChecklistTemplateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->save($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목 완료 토글
+     */
+    public function toggleItem(int $id, string $subItemId)
+    {
+        return ApiResponse::handle(function () use ($id, $subItemId) {
+            return $this->service->toggleItem($id, $subItemId);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목별 파일 목록 조회
+     */
+    public function documents(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $templateId = (int) $request->query('template_id');
+            $subItemId = $request->query('sub_item_id');
+
+            return $this->service->getDocuments($templateId, $subItemId);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 파일 업로드
+     */
+    public function uploadDocument(Request $request)
+    {
+        $request->validate([
+            'template_id' => ['required', 'integer'],
+            'sub_item_id' => ['required', 'string', 'max:50'],
+            'file' => ['required', 'file', 'max:10240'], // 10MB
+        ]);
+
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->uploadDocument(
+                (int) $request->input('template_id'),
+                $request->input('sub_item_id'),
+                $request->file('file')
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 파일 삭제
+     */
+    public function deleteDocument(int $id, Request $request)
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $replace = filter_var($request->query('replace', false), FILTER_VALIDATE_BOOLEAN);
+            $this->service->deleteDocument($id, $replace);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+}

app/Http/Controllers/Api/V1/FileStorageController.php

@@ -83,14 +83,25 @@ public function trash()
     }
 
     /**
-     * Download file
+     * Download file (attachment)
      */
     public function download(int $id)
     {
         $service = new FileStorageService;
         $file = $service->getFile($id);
 
-        return $file->download();
+        return $file->download(inline: false);
+    }
+
+    /**
+     * View file inline (이미지/PDF 브라우저에서 바로 표시)
+     */
+    public function view(int $id)
+    {
+        $service = new FileStorageService;
+        $file = $service->getFile($id);
+
+        return $file->download(inline: true);
     }
 
     /**

app/Http/Controllers/Api/V1/HometaxInvoiceController.php

@@ -0,0 +1,278 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\HometaxInvoiceService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 홈택스 세금계산서 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 홈택스 세금계산서를 React에서 조회/관리
+ */
+class HometaxInvoiceController extends Controller
+{
+    public function __construct(
+        protected HometaxInvoiceService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->sales($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->purchases($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $invoice;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 요약 통계 (매출/매입 합계)
+     */
+    public function summary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->summary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'invoice_type' => 'required|in:sales,purchase',
+                'nts_confirm_num' => 'nullable|string|max:50',
+                'write_date' => 'required|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicer_ceo_name' => 'nullable|string|max:100',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'invoicee_ceo_name' => 'nullable|string|max:100',
+                'supply_amount' => 'required|integer',
+                'tax_amount' => 'required|integer',
+                'total_amount' => 'required|integer',
+                'tax_type' => 'nullable|string|max:10',
+                'purpose_type' => 'nullable|string|max:10',
+                'issue_type' => 'nullable|string|max:10',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'write_date' => 'nullable|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'supply_amount' => 'nullable|integer',
+                'tax_amount' => 'nullable|integer',
+                'total_amount' => 'nullable|integer',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 세금계산서 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (자체 테이블: hometax_invoice_journals)
+    // =========================================================================
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getJournals($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 분개 저장
+     */
+    public function saveJournals(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.dc_type' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.description' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveJournals($id, $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->deleteJournals($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 통합 분개 (JournalSyncService - CEO 대시보드 연동)
+    // =========================================================================
+
+    /**
+     * 통합 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 통합 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $invoice->write_date?->format('Y-m-d') ?? now()->format('Y-m-d');
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey,
+                $entryDate,
+                "홈택스 세금계산서 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 통합 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

app/Http/Controllers/Api/V1/ItemsFileController.php

@@ -109,7 +109,7 @@ public function upload(int $id, ItemFileUploadRequest $request)
             $filePath = $directory.'/'.$storedName;
 
             // 파일 저장 (tenant 디스크)
-            Storage::disk('tenant')->putFileAs($directory, $uploadedFile, $storedName);
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
 
             // file_type 자동 분류 (MIME 타입 기반)
             $mimeType = $uploadedFile->getMimeType();

app/Http/Controllers/Api/V1/PayrollController.php

@@ -4,18 +4,24 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payroll\BulkGeneratePayrollRequest;
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
+use App\Http\Requests\V1\Payroll\CopyFromPreviousPayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
+use App\Http\Requests\V1\Payroll\StorePayrollJournalRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollSettingRequest;
+use App\Services\ExportService;
 use App\Services\PayrollService;
 use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 class PayrollController extends Controller
 {
     public function __construct(
-        private readonly PayrollService $service
+        private readonly PayrollService $service,
+        private readonly ExportService $exportService
     ) {}
 
     /**
@@ -28,6 +34,7 @@ public function index(Request $request)
             'month',
             'user_id',
             'status',
+            'department_id',
             'search',
             'sort_by',
             'sort_dir',
@@ -103,6 +110,16 @@ public function confirm(int $id)
         return ApiResponse::success($payroll, __('message.payroll.confirmed'));
     }
 
+    /**
+     * 급여 확정 취소
+     */
+    public function unconfirm(int $id)
+    {
+        $payroll = $this->service->unconfirm($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unconfirmed'));
+    }
+
     /**
      * 급여 지급 처리
      */
@@ -113,6 +130,16 @@ public function pay(int $id, PayPayrollRequest $request)
         return ApiResponse::success($payroll, __('message.payroll.paid'));
     }
 
+    /**
+     * 급여 지급 취소 (슈퍼관리자)
+     */
+    public function unpay(int $id)
+    {
+        $payroll = $this->service->unpay($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unpaid'));
+    }
+
     /**
      * 일괄 확정
      */
@@ -127,13 +154,29 @@ public function bulkConfirm(Request $request)
     }
 
     /**
-     * 급여명세서 조회
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id)
+    public function bulkGenerate(BulkGeneratePayrollRequest $request)
     {
-        $payslip = $this->service->payslip($id);
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
 
-        return ApiResponse::success($payslip, __('message.fetched'));
+        $result = $this->service->bulkGenerate($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.bulk_generated'));
+    }
+
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPrevious(CopyFromPreviousPayrollRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+
+        $result = $this->service->copyFromPreviousMonth($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.copied'));
     }
 
     /**
@@ -150,6 +193,76 @@ public function calculate(CalculatePayrollRequest $request)
         return ApiResponse::success($payrolls, __('message.payroll.calculated'));
     }
 
+    /**
+     * 급여 계산 미리보기
+     */
+    public function calculatePreview(Request $request)
+    {
+        $data = $request->only([
+            'user_id',
+            'base_salary',
+            'overtime_pay',
+            'bonus',
+            'allowances',
+            'deductions',
+        ]);
+
+        $result = $this->service->calculatePreview($data);
+
+        return ApiResponse::success($result, __('message.calculated'));
+    }
+
+    /**
+     * 급여명세서 조회
+     */
+    public function payslip(int $id)
+    {
+        $payslip = $this->service->payslip($id);
+
+        return ApiResponse::success($payslip, __('message.fetched'));
+    }
+
+    /**
+     * 급여 엑셀 내보내기
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->only([
+            'year',
+            'month',
+            'status',
+            'user_id',
+            'department_id',
+            'search',
+            'sort_by',
+            'sort_dir',
+        ]);
+
+        $exportData = $this->service->getExportData($params);
+        $filename = '급여현황_'.date('Ymd_His');
+
+        return $this->exportService->download(
+            $exportData['data'],
+            $exportData['headings'],
+            $filename,
+            '급여현황'
+        );
+    }
+
+    /**
+     * 급여 전표 생성
+     */
+    public function journalEntries(StorePayrollJournalRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+        $entryDate = $request->input('entry_date');
+
+        $entry = $this->service->createJournalEntries($year, $month, $entryDate);
+
+        return ApiResponse::success($entry, __('message.payroll.journal_created'));
+    }
+
     /**
      * 급여 설정 조회
      */

app/Http/Controllers/Api/V1/ShipmentController.php

@@ -8,13 +8,15 @@
 use App\Http\Requests\Shipment\ShipmentUpdateRequest;
 use App\Http\Requests\Shipment\ShipmentUpdateStatusRequest;
 use App\Services\ShipmentService;
+use App\Services\WorkOrderService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
 class ShipmentController extends Controller
 {
     public function __construct(
-        private readonly ShipmentService $service
+        private readonly ShipmentService $service,
+        private readonly WorkOrderService $workOrderService
     ) {}
 
     /**
@@ -83,7 +85,7 @@ public function store(ShipmentStoreRequest $request): JsonResponse
     {
         $shipment = $this->service->store($request->validated());
 
-        return ApiResponse::success($shipment, __('message.created'), 201);
+        return ApiResponse::success($shipment, __('message.created'), [], 201);
     }
 
     /**
@@ -132,6 +134,22 @@ public function destroy(int $id): JsonResponse
         }
     }
 
+    /**
+     * 수주 기반 출하 생성
+     */
+    public function createFromOrder(int $orderId): JsonResponse
+    {
+        try {
+            $shipment = $this->workOrderService->createShipmentForOrder($orderId);
+
+            return ApiResponse::success($shipment, __('message.created'), [], 201);
+        } catch (\Symfony\Component\HttpKernel\Exception\BadRequestHttpException $e) {
+            return ApiResponse::error($e->getMessage(), 400);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.order.not_found'), 404);
+        }
+    }
+
     /**
      * LOT 옵션 조회
      */

app/Http/Controllers/V1/Equipment/EquipmentController.php

@@ -0,0 +1,91 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRequest;
+use App\Http\Requests\V1\Equipment\UpdateEquipmentRequest;
+use App\Services\Equipment\EquipmentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentController extends Controller
+{
+    public function __construct(private readonly EquipmentService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'status', 'production_line', 'equipment_type',
+                'sort_by', 'sort_direction', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.created')
+        );
+    }
+
+    public function update(UpdateEquipmentRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.equipment.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.equipment.deleted')
+        );
+    }
+
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->restore($id),
+            __('message.equipment.restored')
+        );
+    }
+
+    public function toggleActive(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->toggleActive($id),
+            __('message.toggled')
+        );
+    }
+
+    public function stats(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->stats(),
+            __('message.fetched')
+        );
+    }
+
+    public function options(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->options(),
+            __('message.fetched')
+        );
+    }
+}

app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreInspectionTemplateRequest;
+use App\Http\Requests\V1\Equipment\ToggleInspectionDetailRequest;
+use App\Http\Requests\V1\Equipment\UpdateInspectionNotesRequest;
+use App\Services\Equipment\EquipmentInspectionService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentInspectionController extends Controller
+{
+    public function __construct(private readonly EquipmentInspectionService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getInspections(
+                $request->input('cycle', 'daily'),
+                $request->input('period', now()->format('Y-m')),
+                $request->input('production_line'),
+                $request->input('equipment_id') ? (int) $request->input('equipment_id') : null
+            ),
+            __('message.fetched')
+        );
+    }
+
+    public function toggleDetail(ToggleInspectionDetailRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->toggleDetail(
+                $data['equipment_id'],
+                $data['template_item_id'],
+                $data['check_date'],
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function setResult(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->setResult(
+                (int) $request->input('equipment_id'),
+                (int) $request->input('template_item_id'),
+                $request->input('check_date'),
+                $request->input('cycle', 'daily'),
+                $request->input('result')
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function updateNotes(UpdateInspectionNotesRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->updateNotes(
+                $data['equipment_id'],
+                $data['year_month'],
+                collect($data)->only(['overall_judgment', 'inspector_id', 'repair_note', 'issue_note'])->toArray(),
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function resetInspection(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->resetInspection(
+                (int) $request->input('equipment_id'),
+                $request->input('cycle', 'daily'),
+                $request->input('period')
+            ),
+            __('message.equipment.inspection_reset')
+        );
+    }
+
+    public function templates(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getActiveCycles($id),
+            __('message.fetched')
+        );
+    }
+
+    public function storeTemplate(StoreInspectionTemplateRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->saveTemplate($id, $request->validated()),
+            __('message.equipment.template_created')
+        );
+    }
+
+    public function updateTemplate(Request $request, int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->updateTemplate($templateId, $request->all()),
+            __('message.updated')
+        );
+    }
+
+    public function deleteTemplate(int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->deleteTemplate($templateId),
+            __('message.deleted')
+        );
+    }
+
+    public function copyTemplates(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->copyTemplates(
+                $id,
+                $request->input('source_cycle'),
+                $request->input('target_cycles', [])
+            ),
+            __('message.equipment.template_copied')
+        );
+    }
+}

app/Http/Controllers/V1/Equipment/EquipmentRepairController.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRepairRequest;
+use App\Services\Equipment\EquipmentRepairService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentRepairController extends Controller
+{
+    public function __construct(private readonly EquipmentRepairService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'equipment_id', 'repair_type', 'date_from', 'date_to', 'search', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRepairRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.repair_created')
+        );
+    }
+
+    public function update(StoreEquipmentRepairRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.deleted')
+        );
+    }
+}

app/Http/Middleware/ApiKeyMiddleware.php

@@ -117,6 +117,7 @@ public function handle(Request $request, Closure $next)
         // 화이트리스트(인증 예외 라우트) - Bearer 토큰 없이 접근 가능
         $allowWithoutAuth = [
             'api/v1/login',
+            'api/v1/token-login',             // MNG → SAM 자동 로그인 (API Key만 필요)
             'api/v1/signup',
             'api/v1/register',
             'api/v1/refresh',

app/Http/Requests/Quality/SaveChecklistTemplateRequest.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SaveChecklistTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['nullable', 'string', 'max:255'],
+            'categories' => ['required', 'array', 'min:1'],
+            'categories.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.title' => ['required', 'string', 'max:255'],
+            'categories.*.subItems' => ['required', 'array'],
+            'categories.*.subItems.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.subItems.*.name' => ['required', 'string', 'max:255'],
+            'options' => ['nullable', 'array'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'categories.required' => __('validation.required', ['attribute' => '카테고리']),
+            'categories.min' => __('validation.min.array', ['attribute' => '카테고리', 'min' => 1]),
+            'categories.*.id.required' => __('validation.required', ['attribute' => '카테고리 ID']),
+            'categories.*.title.required' => __('validation.required', ['attribute' => '카테고리 제목']),
+            'categories.*.subItems.required' => __('validation.required', ['attribute' => '점검항목']),
+            'categories.*.subItems.*.id.required' => __('validation.required', ['attribute' => '항목 ID']),
+            'categories.*.subItems.*.name.required' => __('validation.required', ['attribute' => '항목명']),
+        ];
+    }
+}

app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php

@@ -34,7 +34,7 @@ public function rules(): array
             'items.*.productCategory' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.guideRailType' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.motorPower' => 'nullable|string|in:single,three',
-            'items.*.controller' => 'nullable|string|in:basic,smart,premium',
+            'items.*.controller' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.wingSize' => 'nullable|numeric|min:0|max:500',
             'items.*.inspectionFee' => 'nullable|numeric|min:0',
 
@@ -45,7 +45,7 @@ public function rules(): array
             'items.*.PC' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.MP' => 'nullable|string|in:single,three',
-            'items.*.CT' => 'nullable|string|in:basic,smart,premium',
+            'items.*.CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.WS' => 'nullable|numeric|min:0|max:500',
             'items.*.INSP' => 'nullable|numeric|min:0',
 
@@ -128,7 +128,7 @@ private function normalizeInputVariables(array $item): array
             'PC' => $item['productCategory'] ?? $item['PC'] ?? 'SCREEN',
             'GT' => $item['guideRailType'] ?? $item['GT'] ?? 'wall',
             'MP' => $item['motorPower'] ?? $item['MP'] ?? 'single',
-            'CT' => $item['controller'] ?? $item['CT'] ?? 'basic',
+            'CT' => $item['controller'] ?? $item['CT'] ?? 'exposed',
             'WS' => (float) ($item['wingSize'] ?? $item['WS'] ?? 50),
             'INSP' => (float) ($item['inspectionFee'] ?? $item['INSP'] ?? 50000),
         ];

app/Http/Requests/Quote/QuoteBomCalculateRequest.php

@@ -30,7 +30,7 @@ public function rules(): array
             'PC' => 'nullable|string|in:SCREEN,STEEL',
             'GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'MP' => 'nullable|string|in:single,three',
-            'CT' => 'nullable|string|in:basic,smart,premium',
+            'CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'WS' => 'nullable|numeric|min:0|max:500',
             'INSP' => 'nullable|numeric|min:0',
 
@@ -82,7 +82,7 @@ public function getInputVariables(): array
             'PC' => $validated['PC'] ?? 'SCREEN',
             'GT' => $validated['GT'] ?? 'wall',
             'MP' => $validated['MP'] ?? 'single',
-            'CT' => $validated['CT'] ?? 'basic',
+            'CT' => $validated['CT'] ?? 'exposed',
             'WS' => (float) ($validated['WS'] ?? 50),
             'INSP' => (float) ($validated['INSP'] ?? 50000),
         ];

app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRepairRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'repair_date' => 'required|date',
+            'repair_type' => 'nullable|string|in:internal,external',
+            'repair_hours' => 'nullable|numeric|min:0',
+            'description' => 'nullable|string',
+            'cost' => 'nullable|numeric|min:0',
+            'vendor' => 'nullable|string|max:100',
+            'repaired_by' => 'nullable|integer|exists:users,id',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'required|string|max:50',
+            'name' => 'required|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreInspectionTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'inspection_cycle' => 'required|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'item_no' => 'required|string|max:20',
+            'check_point' => 'required|string|max:100',
+            'check_item' => 'required|string|max:200',
+            'check_timing' => 'nullable|string|max:50',
+            'check_frequency' => 'nullable|string|max:50',
+            'check_method' => 'nullable|string|max:200',
+            'sort_order' => 'nullable|integer|min:0',
+            'is_active' => 'nullable|boolean',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ToggleInspectionDetailRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'template_item_id' => 'required|integer|exists:equipment_inspection_templates,id',
+            'check_date' => 'required|date',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'sometimes|string|max:50',
+            'name' => 'sometimes|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateInspectionNotesRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'year_month' => 'required|string',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'overall_judgment' => 'nullable|string|in:OK,NG',
+            'inspector_id' => 'nullable|integer|exists:users,id',
+            'repair_note' => 'nullable|string',
+            'issue_note' => 'nullable|string',
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BulkGeneratePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CopyFromPreviousPayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePayrollJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+            'entry_date' => ['nullable', 'date_format:Y-m-d'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+            'entry_date' => __('validation.attributes.entry_date'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/StorePayrollRequest.php

@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'family_count' => ['nullable', 'integer', 'min:1', 'max:11'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }

app/Http/Requests/V1/Payroll/UpdatePayrollRequest.php

@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            '_is_super_admin' => ['nullable', 'boolean'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }

app/Http/Requests/V1/Receiving/StoreReceivingRequest.php

@@ -31,6 +31,7 @@ public function rules(): array
             'remark' => ['nullable', 'string', 'max:1000'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 

app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php

@@ -33,6 +33,7 @@ public function rules(): array
             'inspection_result' => ['nullable', 'string', 'max:20'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 

app/Models/Barobill/BarobillBankSyncStatus.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankSyncStatus extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_sync_status';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'synced_year_month',
+        'synced_at',
+    ];
+
+    protected $casts = [
+        'synced_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+}

app/Models/Barobill/BarobillBankTransaction.php

@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'bank_code',
+        'bank_name',
+        'trans_date',
+        'trans_time',
+        'trans_dt',
+        'deposit',
+        'withdraw',
+        'balance',
+        'summary',
+        'cast',
+        'memo',
+        'trans_office',
+        'account_code',
+        'account_name',
+        'is_manual',
+        'client_code',
+        'client_name',
+    ];
+
+    protected $casts = [
+        'deposit' => 'decimal:2',
+        'withdraw' => 'decimal:2',
+        'balance' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (계좌번호|거래일시|입금|출금|잔액)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'bank_account_num' => $this->bank_account_num,
+            'trans_dt' => $this->trans_dt,
+            'deposit' => $this->deposit,
+            'withdraw' => $this->withdraw,
+            'balance' => $this->balance,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['bank_account_num'] ?? '',
+            $data['trans_dt'] ?? '',
+            $data['deposit'] ?? '0',
+            $data['withdraw'] ?? '0',
+            $data['balance'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $accountNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        return $query->orderBy('trans_date')->orderBy('trans_dt')->get();
+    }
+}

app/Models/Barobill/BarobillBankTransactionOverride.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillBankTransactionOverride extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_overrides';
+
+    protected $fillable = [
+        'tenant_id',
+        'unique_key',
+        'modified_summary',
+        'modified_cast',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeByUniqueKey($query, string $uniqueKey)
+    {
+        return $query->where('unique_key', $uniqueKey);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByUniqueKeys(int $tenantId, array $uniqueKeys)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('unique_key', $uniqueKeys)
+            ->get()
+            ->keyBy('unique_key');
+    }
+
+    public static function saveOverride(int $tenantId, string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): self
+    {
+        return static::updateOrCreate(
+            ['tenant_id' => $tenantId, 'unique_key' => $uniqueKey],
+            ['modified_summary' => $modifiedSummary, 'modified_cast' => $modifiedCast]
+        );
+    }
+}

app/Models/Barobill/BarobillBankTransactionSplit.php

@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'account_code',
+        'account_name',
+        'description',
+        'memo',
+        'sort_order',
+        'bank_account_num',
+        'trans_dt',
+        'trans_date',
+        'original_deposit',
+        'original_withdraw',
+        'summary',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'original_deposit' => 'decimal:2',
+        'original_withdraw' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}

app/Models/Barobill/BarobillBillingRecord.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBillingRecord extends Model
+{
+    protected $table = 'barobill_billing_records';
+
+    public const SERVICE_TYPES = ['tax_invoice', 'bank_account', 'card', 'hometax'];
+
+    public const BILLING_TYPES = ['subscription', 'usage'];
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'service_type',
+        'billing_type',
+        'quantity',
+        'unit_price',
+        'total_amount',
+        'billed_at',
+        'description',
+    ];
+
+    protected $casts = [
+        'quantity' => 'integer',
+        'unit_price' => 'integer',
+        'total_amount' => 'integer',
+        'billed_at' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+
+    public function scopeSubscription($query)
+    {
+        return $query->where('billing_type', 'subscription');
+    }
+
+    public function scopeUsage($query)
+    {
+        return $query->where('billing_type', 'usage');
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'tax_invoice' => '전자세금계산서',
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}

app/Models/Barobill/BarobillCardTransaction.php

@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_num',
+        'card_company',
+        'card_company_name',
+        'use_dt',
+        'use_date',
+        'use_time',
+        'approval_num',
+        'approval_type',
+        'approval_amount',
+        'tax',
+        'service_charge',
+        'payment_plan',
+        'currency_code',
+        'merchant_name',
+        'merchant_biz_num',
+        'merchant_addr',
+        'merchant_ceo',
+        'merchant_biz_type',
+        'merchant_tel',
+        'memo',
+        'use_key',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'modified_supply_amount',
+        'modified_tax',
+        'is_manual',
+    ];
+
+    protected $casts = [
+        'approval_amount' => 'decimal:2',
+        'tax' => 'decimal:2',
+        'service_charge' => 'decimal:2',
+        'modified_supply_amount' => 'decimal:2',
+        'modified_tax' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (cardNum|useDt|approvalNum|approvalAmount)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'card_num' => $this->card_num,
+            'use_dt' => $this->use_dt,
+            'approval_num' => $this->approval_num,
+            'approval_amount' => $this->approval_amount,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['card_num'] ?? '',
+            $data['use_dt'] ?? '',
+            $data['approval_num'] ?? '',
+            $data['approval_amount'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $cardNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        return $query->orderBy('use_date')->orderBy('use_dt')->get();
+    }
+}

app/Models/Barobill/BarobillCardTransactionAmountLog.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionAmountLog extends Model
+{
+    protected $table = 'barobill_card_transaction_amount_logs';
+
+    public $timestamps = false;
+
+    protected $fillable = [
+        'card_transaction_id',
+        'original_unique_key',
+        'before_supply_amount',
+        'before_tax',
+        'after_supply_amount',
+        'after_tax',
+        'modified_by',
+        'modified_by_name',
+        'ip_address',
+    ];
+
+    protected $casts = [
+        'before_supply_amount' => 'decimal:2',
+        'before_tax' => 'decimal:2',
+        'after_supply_amount' => 'decimal:2',
+        'after_tax' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function cardTransaction(): BelongsTo
+    {
+        return $this->belongsTo(BarobillCardTransaction::class, 'card_transaction_id');
+    }
+}

app/Models/Barobill/BarobillCardTransactionHide.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillCardTransactionHide extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_hides';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'card_num',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+        'hidden_by',
+    ];
+
+    protected $casts = [
+        'original_amount' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getHiddenKeys(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->pluck('original_unique_key')
+            ->toArray();
+    }
+
+    public static function hideTransaction(int $tenantId, string $uniqueKey, array $originalData, int $userId): self
+    {
+        return static::create([
+            'tenant_id' => $tenantId,
+            'original_unique_key' => $uniqueKey,
+            'card_num' => $originalData['card_num'] ?? '',
+            'use_date' => $originalData['use_date'] ?? '',
+            'approval_num' => $originalData['approval_num'] ?? '',
+            'original_amount' => $originalData['approval_amount'] ?? 0,
+            'merchant_name' => $originalData['merchant_name'] ?? '',
+            'hidden_by' => $userId,
+        ]);
+    }
+
+    public static function restoreTransaction(int $tenantId, string $uniqueKey): bool
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete() > 0;
+    }
+}

app/Models/Barobill/BarobillCardTransactionSplit.php

@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'split_supply_amount',
+        'split_tax',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'memo',
+        'sort_order',
+        'card_num',
+        'use_dt',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'split_supply_amount' => 'decimal:2',
+        'split_tax' => 'decimal:2',
+        'original_amount' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}

app/Models/Barobill/BarobillConfig.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillConfig extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_configs';
+
+    protected $fillable = [
+        'name',
+        'environment',
+        'cert_key',
+        'corp_num',
+        'base_url',
+        'description',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getActiveTest(): ?self
+    {
+        return static::where('environment', 'test')->where('is_active', true)->first();
+    }
+
+    public static function getActiveProduction(): ?self
+    {
+        return static::where('environment', 'production')->where('is_active', true)->first();
+    }
+
+    public static function getActive(bool $isTestMode): ?self
+    {
+        return $isTestMode ? static::getActiveTest() : static::getActiveProduction();
+    }
+
+    public function getEnvironmentLabelAttribute(): string
+    {
+        return $this->environment === 'test' ? '테스트' : '운영';
+    }
+
+    public function getMaskedCertKeyAttribute(): string
+    {
+        $key = $this->cert_key;
+        if (strlen($key) <= 8) {
+            return str_repeat('*', strlen($key));
+        }
+
+        return substr($key, 0, 4).'****'.substr($key, -4);
+    }
+}

app/Models/Barobill/BarobillMember.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillMember extends Model
+{
+    use BelongsToTenant, 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 = [
+        'barobill_pwd' => 'encrypted',
+        'last_sales_fetch_at' => 'datetime',
+        'last_purchases_fetch_at' => 'datetime',
+    ];
+
+    protected $hidden = [
+        'barobill_pwd',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getFormattedBizNoAttribute(): string
+    {
+        $num = $this->biz_no;
+        if (strlen($num) === 10) {
+            return substr($num, 0, 3).'-'.substr($num, 3, 2).'-'.substr($num, 5);
+        }
+
+        return $num ?? '';
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            'active' => '활성',
+            'inactive' => '비활성',
+            'pending' => '대기',
+            default => $this->status,
+        };
+    }
+
+    public function isTestMode(): bool
+    {
+        return $this->server_mode === 'test';
+    }
+}

app/Models/Barobill/BarobillMonthlySummary.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillMonthlySummary extends Model
+{
+    protected $table = 'barobill_monthly_summaries';
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'bank_account_fee',
+        'card_fee',
+        'hometax_fee',
+        'subscription_total',
+        'tax_invoice_count',
+        'tax_invoice_amount',
+        'usage_total',
+        'grand_total',
+    ];
+
+    protected $casts = [
+        'bank_account_fee' => 'integer',
+        'card_fee' => 'integer',
+        'hometax_fee' => 'integer',
+        'subscription_total' => 'integer',
+        'tax_invoice_count' => 'integer',
+        'tax_invoice_amount' => 'integer',
+        'usage_total' => 'integer',
+        'grand_total' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+}

app/Models/Barobill/BarobillPricingPolicy.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillPricingPolicy extends Model
+{
+    protected $table = 'barobill_pricing_policies';
+
+    public const TYPE_CARD = 'card';
+
+    public const TYPE_TAX_INVOICE = 'tax_invoice';
+
+    public const TYPE_BANK_ACCOUNT = 'bank_account';
+
+    protected $fillable = [
+        'service_type',
+        'name',
+        'description',
+        'free_quota',
+        'free_quota_unit',
+        'additional_unit',
+        'additional_unit_label',
+        'additional_price',
+        'is_active',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'free_quota' => 'integer',
+        'additional_unit' => 'integer',
+        'additional_price' => 'integer',
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByServiceType(string $serviceType): ?self
+    {
+        return static::active()->where('service_type', $serviceType)->first();
+    }
+
+    public static function getAllActive()
+    {
+        return static::active()->orderBy('sort_order')->get();
+    }
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            self::TYPE_CARD => '카드조회',
+            self::TYPE_TAX_INVOICE => '전자세금계산서',
+            self::TYPE_BANK_ACCOUNT => '계좌조회',
+            default => $this->service_type,
+        };
+    }
+
+    public function calculateBilling(int $usageCount): int
+    {
+        if ($usageCount <= $this->free_quota) {
+            return 0;
+        }
+
+        $excess = $usageCount - $this->free_quota;
+        $units = (int) ceil($excess / max($this->additional_unit, 1));
+
+        return $units * $this->additional_price;
+    }
+}

app/Models/Barobill/BarobillSubscription.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillSubscription extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_subscriptions';
+
+    public const SERVICE_TYPES = ['bank_account', 'card', 'hometax'];
+
+    public const DEFAULT_MONTHLY_FEES = [
+        'bank_account' => 10000,
+        'card' => 10000,
+        'hometax' => 0,
+    ];
+
+    protected $fillable = [
+        'member_id',
+        'service_type',
+        'monthly_fee',
+        'started_at',
+        'ended_at',
+        'is_active',
+        'memo',
+    ];
+
+    protected $casts = [
+        'monthly_fee' => 'integer',
+        'started_at' => 'date',
+        'ended_at' => 'date',
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}

app/Models/Barobill/HometaxInvoice.php

@@ -0,0 +1,158 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class HometaxInvoice extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'hometax_invoices';
+
+    // 과세유형
+    public const TAX_TYPE_TAXABLE = '01';    // 과세
+
+    public const TAX_TYPE_ZERO = '02';       // 영세
+
+    public const TAX_TYPE_EXEMPT = '03';     // 면세
+
+    // 영수/청구
+    public const PURPOSE_TYPE_RECEIPT = '01';  // 영수
+
+    public const PURPOSE_TYPE_CLAIM = '02';    // 청구
+
+    // 발급유형
+    public const ISSUE_TYPE_NORMAL = '01';     // 정발행
+
+    public const ISSUE_TYPE_REVERSE = '02';    // 역발행
+
+    protected $fillable = [
+        'tenant_id',
+        'nts_confirm_num',
+        'invoice_type',
+        'write_date',
+        'issue_date',
+        'send_date',
+        'invoicer_corp_num',
+        'invoicer_tax_reg_id',
+        'invoicer_corp_name',
+        'invoicer_ceo_name',
+        'invoicer_addr',
+        'invoicer_biz_type',
+        'invoicer_biz_class',
+        'invoicer_contact_id',
+        'invoicee_corp_num',
+        'invoicee_tax_reg_id',
+        'invoicee_corp_name',
+        'invoicee_ceo_name',
+        'invoicee_addr',
+        'invoicee_biz_type',
+        'invoicee_biz_class',
+        'invoicee_contact_id',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'tax_type',
+        'purpose_type',
+        'issue_type',
+        'is_modified',
+        'original_nts_confirm_num',
+        'modify_code',
+        'remark1',
+        'remark2',
+        'remark3',
+        'item_name',
+        'item_count',
+        'item_unit_price',
+        'item_supply_amount',
+        'item_tax_amount',
+        'item_remark',
+        'account_code',
+        'account_name',
+        'deduction_type',
+    ];
+
+    protected $casts = [
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'item_count' => 'integer',
+        'item_unit_price' => 'integer',
+        'item_supply_amount' => 'integer',
+        'item_tax_amount' => 'integer',
+        'is_modified' => 'boolean',
+        'write_date' => 'date',
+        'issue_date' => 'date',
+        'send_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function journals(): HasMany
+    {
+        return $this->hasMany(HometaxInvoiceJournal::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeSales($query)
+    {
+        return $query->where('invoice_type', 'sales');
+    }
+
+    public function scopePurchase($query)
+    {
+        return $query->where('invoice_type', 'purchase');
+    }
+
+    public function scopePeriod($query, string $startDate, string $endDate)
+    {
+        return $query->whereBetween('write_date', [$startDate, $endDate]);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getTaxTypeNameAttribute(): string
+    {
+        return match ($this->tax_type) {
+            self::TAX_TYPE_TAXABLE => '과세',
+            self::TAX_TYPE_ZERO => '영세',
+            self::TAX_TYPE_EXEMPT => '면세',
+            default => $this->tax_type ?? '',
+        };
+    }
+
+    public function getPurposeTypeNameAttribute(): string
+    {
+        return match ($this->purpose_type) {
+            self::PURPOSE_TYPE_RECEIPT => '영수',
+            self::PURPOSE_TYPE_CLAIM => '청구',
+            default => $this->purpose_type ?? '',
+        };
+    }
+
+    public function getIssueTypeNameAttribute(): string
+    {
+        return match ($this->issue_type) {
+            self::ISSUE_TYPE_NORMAL => '정발행',
+            self::ISSUE_TYPE_REVERSE => '역발행',
+            default => $this->issue_type ?? '',
+        };
+    }
+}

app/Models/Barobill/HometaxInvoiceJournal.php

@@ -0,0 +1,78 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class HometaxInvoiceJournal extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'hometax_invoice_journals';
+
+    protected $fillable = [
+        'tenant_id',
+        'hometax_invoice_id',
+        'nts_confirm_num',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+        'sort_order',
+        'invoice_type',
+        'write_date',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'trading_partner_name',
+    ];
+
+    protected $casts = [
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'sort_order' => 'integer',
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'write_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function invoice(): BelongsTo
+    {
+        return $this->belongsTo(HometaxInvoice::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByInvoiceId(int $tenantId, int $invoiceId)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    public static function getJournaledInvoiceIds(int $tenantId, array $invoiceIds): array
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('hometax_invoice_id', $invoiceIds)
+            ->distinct()
+            ->pluck('hometax_invoice_id')
+            ->toArray();
+    }
+}

app/Models/Commons/File.php

@@ -103,7 +103,7 @@ public function fileable()
      */
     public function getStoragePath(): string
     {
-        return Storage::disk('tenant')->path($this->file_path);
+        return $this->file_path;
     }
 
     /**
@@ -111,22 +111,38 @@ public function getStoragePath(): string
      */
     public function exists(): bool
     {
-        return Storage::disk('tenant')->exists($this->file_path);
+        return Storage::disk('r2')->exists($this->file_path);
     }
 
     /**
-     * Get download response
+     * Get download response (streaming from R2)
+     *
+     * @param  bool  $inline  true = 브라우저에서 바로 표시 (이미지/PDF), false = 다운로드
      */
-    public function download()
+    public function download(bool $inline = false)
     {
         if (! $this->exists()) {
             abort(404, 'File not found in storage');
         }
 
-        return response()->download(
-            $this->getStoragePath(),
-            $this->display_name ?? $this->original_name
-        );
+        $fileName = $this->display_name ?? $this->original_name;
+        $mimeType = $this->mime_type ?? 'application/octet-stream';
+        $disposition = $inline ? 'inline' : 'attachment';
+
+        // Stream from R2 (메모리에 전체 로드하지 않음)
+        $stream = Storage::disk('r2')->readStream($this->file_path);
+
+        return response()->stream(function () use ($stream) {
+            fpassthru($stream);
+            if (is_resource($stream)) {
+                fclose($stream);
+            }
+        }, 200, [
+            'Content-Type' => $mimeType,
+            'Content-Disposition' => $disposition . '; filename="' . $fileName . '"',
+            'Content-Length' => $this->file_size,
+            'Cache-Control' => 'private, max-age=3600',
+        ]);
     }
 
     /**
@@ -149,9 +165,9 @@ public function moveToFolder(Folder $folder): bool
             $this->stored_name ?? $this->file_name
         );
 
-        // Move physical file
-        if (Storage::disk('tenant')->exists($this->file_path)) {
-            Storage::disk('tenant')->move($this->file_path, $newPath);
+        // Move physical file in R2
+        if (Storage::disk('r2')->exists($this->file_path)) {
+            Storage::disk('r2')->move($this->file_path, $newPath);
         }
 
         // Update DB
@@ -182,9 +198,9 @@ public function softDeleteFile(int $userId): void
      */
     public function permanentDelete(): void
     {
-        // Delete physical file
+        // Delete physical file from R2
         if ($this->exists()) {
-            Storage::disk('tenant')->delete($this->file_path);
+            Storage::disk('r2')->delete($this->file_path);
         }
 
         // Decrement tenant storage

app/Models/Equipment/EquipmentInspection.php

@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class EquipmentInspection extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'year_month',
+        'overall_judgment',
+        'inspector_id',
+        'repair_note',
+        'issue_note',
+        'created_by',
+        'updated_by',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function inspector(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'inspector_id');
+    }
+
+    public function details(): HasMany
+    {
+        return $this->hasMany(EquipmentInspectionDetail::class, 'inspection_id');
+    }
+}

app/Models/Equipment/EquipmentInspectionDetail.php

@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionDetail extends Model
+{
+    use ModelTrait;
+
+    protected $fillable = [
+        'inspection_id',
+        'template_item_id',
+        'check_date',
+        'result',
+        'note',
+    ];
+
+    protected $casts = [
+        'check_date' => 'date',
+    ];
+
+    public function inspection(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspection::class, 'inspection_id');
+    }
+
+    public function templateItem(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspectionTemplate::class, 'template_item_id');
+    }
+
+    public static function getNextResult(?string $current): ?string
+    {
+        return match ($current) {
+            null, '' => 'good',
+            'good' => 'bad',
+            'bad' => 'repaired',
+            'repaired' => null,
+            default => 'good',
+        };
+    }
+
+    public static function getResultSymbol(?string $result): string
+    {
+        return match ($result) {
+            'good' => '○',
+            'bad' => 'X',
+            'repaired' => '△',
+            default => '',
+        };
+    }
+}

app/Models/Equipment/EquipmentInspectionTemplate.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionTemplate extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'item_no',
+        'check_point',
+        'check_item',
+        'check_timing',
+        'check_frequency',
+        'check_method',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function scopeByCycle($query, string $cycle)
+    {
+        return $query->where('inspection_cycle', $cycle);
+    }
+}

app/Models/Equipment/EquipmentProcess.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentProcess extends Model
+{
+    protected $table = 'equipment_process';
+
+    protected $fillable = [
+        'equipment_id',
+        'process_id',
+        'is_primary',
+    ];
+
+    protected $casts = [
+        'is_primary' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function process(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Process::class, 'process_id');
+    }
+}

app/Models/Equipment/EquipmentRepair.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class EquipmentRepair extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'repair_date',
+        'repair_type',
+        'repair_hours',
+        'description',
+        'cost',
+        'vendor',
+        'repaired_by',
+        'memo',
+        'options',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'repair_date' => 'date',
+        'repair_hours' => 'decimal:1',
+        'cost' => 'decimal:2',
+        'options' => 'array',
+    ];
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function repairer(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'repaired_by');
+    }
+}

app/Models/Qualitys/ChecklistTemplate.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Commons\File;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ChecklistTemplate extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'checklist_templates';
+
+    protected $fillable = [
+        'tenant_id',
+        'name',
+        'type',
+        'categories',
+        'options',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'categories' => 'array',
+        'options' => 'array',
+    ];
+
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'created_by');
+    }
+
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'updated_by');
+    }
+
+    /**
+     * 점검항목별 연결 파일 (files 테이블 polymorphic)
+     * document_type = 'checklist_template', document_id = this.id
+     * field_key = sub_item_id (e.g. 'cat-1-1')
+     */
+    public function documents(): MorphMany
+    {
+        return $this->morphMany(File::class, 'document', 'document_type', 'document_id');
+    }
+
+    /**
+     * 특정 항목의 파일 조회
+     */
+    public function documentsForItem(string $subItemId)
+    {
+        return $this->documents()->where('field_key', $subItemId);
+    }
+
+    /**
+     * categories JSON에서 모든 sub_item_id 추출
+     */
+    public function getAllSubItemIds(): array
+    {
+        $ids = [];
+        foreach ($this->categories ?? [] as $category) {
+            foreach ($category['subItems'] ?? [] as $subItem) {
+                $ids[] = $subItem['id'];
+            }
+        }
+
+        return $ids;
+    }
+}

app/Models/Tenants/BarobillSetting.php

@@ -2,12 +2,15 @@
 
 namespace App\Models\Tenants;
 
+use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Support\Facades\Crypt;
 
 class BarobillSetting extends Model
 {
+    use BelongsToTenant;
+
     protected $fillable = [
         'tenant_id',
         'corp_num',
@@ -23,6 +26,10 @@ class BarobillSetting extends Model
         'contact_tel',
         'is_active',
         'auto_issue',
+        'use_tax_invoice',
+        'use_bank_account',
+        'use_card_usage',
+        'use_hometax',
         'verified_at',
         'created_by',
         'updated_by',
@@ -31,6 +38,10 @@ class BarobillSetting extends Model
     protected $casts = [
         'is_active' => 'boolean',
         'auto_issue' => 'boolean',
+        'use_tax_invoice' => 'boolean',
+        'use_bank_account' => 'boolean',
+        'use_card_usage' => 'boolean',
+        'use_hometax' => 'boolean',
         'verified_at' => 'datetime',
     ];
 
@@ -129,4 +140,26 @@ public function getFormattedCorpNumAttribute(): string
 
         return $num;
     }
+
+    /**
+     * 활성화된 서비스 목록
+     */
+    public function getActiveServicesAttribute(): array
+    {
+        $services = [];
+        if ($this->use_tax_invoice) {
+            $services[] = 'tax_invoice';
+        }
+        if ($this->use_bank_account) {
+            $services[] = 'bank_account';
+        }
+        if ($this->use_card_usage) {
+            $services[] = 'card_usage';
+        }
+        if ($this->use_hometax) {
+            $services[] = 'hometax';
+        }
+
+        return $services;
+    }
 }

app/Models/Tenants/IncomeTaxBracket.php

@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class IncomeTaxBracket extends Model
+{
+    protected $table = 'income_tax_brackets';
+
+    protected $fillable = [
+        'tax_year',
+        'salary_from',
+        'salary_to',
+        'family_count',
+        'tax_amount',
+    ];
+
+    protected $casts = [
+        'tax_year' => 'integer',
+        'salary_from' => 'integer',
+        'salary_to' => 'integer',
+        'family_count' => 'integer',
+        'tax_amount' => 'integer',
+    ];
+
+    public function scopeForYear(Builder $query, int $year): Builder
+    {
+        return $query->where('tax_year', $year);
+    }
+
+    public function scopeForSalaryRange(Builder $query, int $salaryThousand): Builder
+    {
+        return $query->where('salary_from', '<=', $salaryThousand)
+            ->where(function ($q) use ($salaryThousand) {
+                $q->where('salary_to', '>', $salaryThousand)
+                    ->orWhere(function ($q2) use ($salaryThousand) {
+                        $q2->whereColumn('salary_from', 'salary_to')
+                            ->where('salary_from', $salaryThousand);
+                    });
+            });
+    }
+
+    public function scopeForFamilyCount(Builder $query, int $count): Builder
+    {
+        return $query->where('family_count', $count);
+    }
+
+    /**
+     * 간이세액표에서 세액 조회
+     */
+    public static function lookupTax(int $year, int $salaryThousand, int $familyCount): int
+    {
+        $familyCount = max(1, min(11, $familyCount));
+
+        $bracket = static::forYear($year)
+            ->forSalaryRange($salaryThousand)
+            ->forFamilyCount($familyCount)
+            ->first();
+
+        return $bracket ? $bracket->tax_amount : 0;
+    }
+}

app/Models/Tenants/JournalEntry.php

@@ -34,14 +34,26 @@ class JournalEntry extends Model
 
     // Status
     public const STATUS_DRAFT = 'draft';
+
     public const STATUS_CONFIRMED = 'confirmed';
 
     // Source type
     public const SOURCE_MANUAL = 'manual';
+
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+
     public const SOURCE_TAX_INVOICE = 'tax_invoice';
+
     public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
+    public const SOURCE_BAROBILL_CARD = 'barobill_card';
+
+    public const SOURCE_BAROBILL_BANK = 'barobill_bank';
+
+    public const SOURCE_HOMETAX_INVOICE = 'hometax_invoice';
+
+    public const SOURCE_PAYROLL = 'payroll';
+
     // Entry type
     public const TYPE_GENERAL = 'general';
 

app/Models/Tenants/MailLog.php

@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class MailLog extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'mailable_type',
+        'to_address',
+        'from_address',
+        'subject',
+        'status',
+        'sent_at',
+        'options',
+    ];
+
+    protected $casts = [
+        'sent_at' => 'datetime',
+        'options' => 'array',
+    ];
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): static
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+}

app/Models/Tenants/Payroll.php

@@ -49,17 +49,19 @@ class Payroll extends Model
     protected $casts = [
         'allowances' => 'array',
         'deductions' => 'array',
-        'base_salary' => 'decimal:2',
-        'overtime_pay' => 'decimal:2',
-        'bonus' => 'decimal:2',
-        'gross_salary' => 'decimal:2',
-        'income_tax' => 'decimal:2',
-        'resident_tax' => 'decimal:2',
-        'health_insurance' => 'decimal:2',
-        'pension' => 'decimal:2',
-        'employment_insurance' => 'decimal:2',
-        'total_deductions' => 'decimal:2',
-        'net_salary' => 'decimal:2',
+        'options' => 'array',
+        'base_salary' => 'decimal:0',
+        'overtime_pay' => 'decimal:0',
+        'bonus' => 'decimal:0',
+        'gross_salary' => 'decimal:0',
+        'income_tax' => 'decimal:0',
+        'resident_tax' => 'decimal:0',
+        'health_insurance' => 'decimal:0',
+        'long_term_care' => 'decimal:0',
+        'pension' => 'decimal:0',
+        'employment_insurance' => 'decimal:0',
+        'total_deductions' => 'decimal:0',
+        'net_salary' => 'decimal:0',
         'confirmed_at' => 'datetime',
         'paid_at' => 'datetime',
         'pay_year' => 'integer',
@@ -79,9 +81,11 @@ class Payroll extends Model
         'income_tax',
         'resident_tax',
         'health_insurance',
+        'long_term_care',
         'pension',
         'employment_insurance',
         'deductions',
+        'options',
         'total_deductions',
         'net_salary',
         'status',
@@ -104,6 +108,7 @@ class Payroll extends Model
         'income_tax' => 0,
         'resident_tax' => 0,
         'health_insurance' => 0,
+        'long_term_care' => 0,
         'pension' => 0,
         'employment_insurance' => 0,
         'total_deductions' => 0,
@@ -227,13 +232,33 @@ public function scopeForUser($query, int $userId)
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (작성중 상태만)
+     * 수정 가능 여부 (작성중, 슈퍼관리자는 모든 상태)
      */
-    public function isEditable(): bool
+    public function isEditable(bool $isSuperAdmin = false): bool
     {
+        if ($isSuperAdmin) {
+            return true;
+        }
+
         return $this->status === self::STATUS_DRAFT;
     }
 
+    /**
+     * 확정 취소 가능 여부
+     */
+    public function isUnconfirmable(): bool
+    {
+        return $this->status === self::STATUS_CONFIRMED;
+    }
+
+    /**
+     * 지급 취소 가능 여부 (슈퍼관리자 전용)
+     */
+    public function isUnpayable(): bool
+    {
+        return $this->status === self::STATUS_PAID;
+    }
+
     /**
      * 확정 가능 여부
      */
@@ -322,6 +347,7 @@ public function calculateTotalDeductions(): float
         return $this->income_tax
             + $this->resident_tax
             + $this->health_insurance
+            + $this->long_term_care
             + $this->pension
             + $this->employment_insurance
             + $this->deductions_total;

app/Models/Tenants/Receiving.php

@@ -34,6 +34,7 @@ class Receiving extends Model
         'status',
         'remark',
         'options',
+        'certificate_file_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -47,6 +48,7 @@ class Receiving extends Model
         'receiving_qty' => 'decimal:2',
         'item_id' => 'integer',
         'options' => 'array',
+        'certificate_file_id' => 'integer',
     ];
 
     /**
@@ -92,6 +94,14 @@ public function item(): BelongsTo
         return $this->belongsTo(\App\Models\Items\Item::class);
     }
 
+    /**
+     * 업체 제공 성적서 파일 관계
+     */
+    public function certificateFile(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Commons\File::class, 'certificate_file_id');
+    }
+
     /**
      * 생성자 관계
      */

app/Models/Tenants/Shipment.php

@@ -283,6 +283,12 @@ public function getOrderContactAttribute(): ?string
      */
     public function getOrderInfoAttribute(): array
     {
+        $orderOptions = $this->order?->options;
+        if (is_string($orderOptions)) {
+            $orderOptions = json_decode($orderOptions, true) ?? [];
+        }
+        $orderOptions = $orderOptions ?? [];
+
         return [
             'order_id' => $this->order_id,
             'order_no' => $this->order?->order_no,
@@ -290,10 +296,16 @@ public function getOrderInfoAttribute(): array
             'client_id' => $this->order_client_id,
             'customer_name' => $this->order_customer_name,
             'site_name' => $this->order_site_name,
-            'delivery_address' => $this->order_delivery_address,
+            'delivery_address' => $orderOptions['shipping_address'] ?? $this->order_delivery_address,
+            'delivery_address_detail' => $orderOptions['shipping_address_detail'] ?? null,
             'contact' => $this->order_contact,
+            // 수신자 정보 (수주 options에서)
+            'receiver' => $orderOptions['receiver'] ?? null,
+            'receiver_contact' => $orderOptions['receiver_contact'] ?? $this->order_contact,
             // 추가 정보
-            'delivery_date' => $this->order?->delivery_date?->format('Y-m-d'), 'writer_id' => $this->order?->writer_id,
+            'delivery_date' => $this->order?->delivery_date?->format('Y-m-d'),
+            'delivery_method' => $this->order?->delivery_method_code,
+            'writer_id' => $this->order?->writer_id,
             'writer_name' => $this->order?->writer?->name,
         ];
     }

app/Models/Tenants/TenantMailConfig.php

@@ -0,0 +1,103 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class TenantMailConfig extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'provider',
+        'from_address',
+        'from_name',
+        'reply_to',
+        'is_verified',
+        'daily_limit',
+        'is_active',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'is_verified' => 'boolean',
+        'daily_limit' => 'integer',
+        'is_active' => 'boolean',
+        'options' => 'array',
+    ];
+
+    // Options 키 상수
+    public const OPTION_SMTP = 'smtp';
+
+    public const OPTION_PRESET = 'preset';
+
+    public const OPTION_BRANDING = 'branding';
+
+    public const OPTION_CONNECTION_TEST = 'connection_test';
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): static
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function getSmtpHost(): ?string
+    {
+        return $this->getOption('smtp.host');
+    }
+
+    public function getSmtpPort(): int
+    {
+        return (int) $this->getOption('smtp.port', 587);
+    }
+
+    public function getSmtpEncryption(): string
+    {
+        return $this->getOption('smtp.encryption', 'tls');
+    }
+
+    public function getSmtpUsername(): ?string
+    {
+        return $this->getOption('smtp.username');
+    }
+
+    public function getSmtpPassword(): ?string
+    {
+        $encrypted = $this->getOption('smtp.password');
+        if (! $encrypted) {
+            return null;
+        }
+
+        try {
+            return decrypt($encrypted);
+        } catch (\Exception $e) {
+            return null;
+        }
+    }
+
+    public function getPreset(): ?string
+    {
+        return $this->getOption('preset');
+    }
+}

app/Services/BarobillBankTransactionService.php

@@ -0,0 +1,249 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillBankTransaction;
+use App\Models\Barobill\BarobillBankTransactionOverride;
+use App\Models\Barobill\BarobillBankTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 은행 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_bank_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/수정 등 처리
+ */
+class BarobillBankTransactionService extends Service
+{
+    /**
+     * 은행 거래 목록 조회 (기간별, 계좌번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $accountNum = $params['bank_account_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('summary', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('trans_date')->orderByDesc('trans_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할/오버라이드 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+
+        $splits = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $overrides = BarobillBankTransactionOverride::getByUniqueKeys($tenantId, $uniqueKeys);
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits, $overrides) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+            $tx->override = $overrides->get($tx->unique_key);
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->orderBy('bank_account_num')
+            ->get();
+
+        return ['items' => $accounts];
+    }
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillBankTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillBankTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'bank_account_num' => $item['bank_account_num'] ?? null,
+                    'trans_dt' => $item['trans_dt'] ?? null,
+                    'trans_date' => $item['trans_date'] ?? null,
+                    'original_deposit' => $item['original_deposit'] ?? 0,
+                    'original_withdraw' => $item['original_withdraw'] ?? 0,
+                    'summary' => $item['summary'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): BarobillBankTransactionOverride
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransactionOverride::saveOverride($tenantId, $uniqueKey, $modifiedSummary, $modifiedCast);
+    }
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(array $data): BarobillBankTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransaction::create([
+            'tenant_id' => $tenantId,
+            'bank_account_num' => $data['bank_account_num'],
+            'bank_code' => $data['bank_code'] ?? null,
+            'bank_name' => $data['bank_name'] ?? null,
+            'trans_date' => $data['trans_date'],
+            'trans_time' => $data['trans_time'] ?? null,
+            'trans_dt' => $data['trans_dt'] ?? $data['trans_date'].($data['trans_time'] ?? '000000'),
+            'deposit' => $data['deposit'] ?? 0,
+            'withdraw' => $data['withdraw'] ?? 0,
+            'balance' => $data['balance'] ?? 0,
+            'summary' => $data['summary'] ?? null,
+            'cast' => $data['cast'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'trans_office' => $data['trans_office'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'client_code' => $data['client_code'] ?? null,
+            'client_name' => $data['client_name'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillBankTransaction
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $date = $params['date'] ?? now()->format('Y-m-d');
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->get();
+
+        $summary = [];
+        foreach ($accounts as $account) {
+            $lastTx = BarobillBankTransaction::where('tenant_id', $tenantId)
+                ->where('bank_account_num', $account->bank_account_num)
+                ->where('trans_date', '<=', $date)
+                ->orderByDesc('trans_date')
+                ->orderByDesc('trans_dt')
+                ->first();
+
+            $summary[] = [
+                'bank_account_num' => $account->bank_account_num,
+                'bank_name' => $account->bank_name,
+                'balance' => $lastTx ? $lastTx->balance : 0,
+                'last_trans_date' => $lastTx?->trans_date,
+            ];
+        }
+
+        return ['items' => $summary];
+    }
+}

app/Services/BarobillCardTransactionService.php

@@ -0,0 +1,308 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillCardTransaction;
+use App\Models\Barobill\BarobillCardTransactionAmountLog;
+use App\Models\Barobill\BarobillCardTransactionHide;
+use App\Models\Barobill\BarobillCardTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 카드 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_card_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/숨김 등 처리
+ */
+class BarobillCardTransactionService extends Service
+{
+    /**
+     * 카드 거래 목록 조회 (기간별, 카드번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $cardNum = $params['card_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $includeHidden = $params['include_hidden'] ?? false;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('merchant_name', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('approval_num', 'like', "%{$search}%");
+            });
+        }
+
+        // 숨김 거래 필터링
+        if (! $includeHidden) {
+            $hiddenKeys = BarobillCardTransactionHide::getHiddenKeys($tenantId, $startDate, $endDate);
+            if (! empty($hiddenKeys)) {
+                $query->whereNotIn(
+                    DB::raw("CONCAT(card_num, '|', use_dt, '|', approval_num, '|', approval_amount)"),
+                    $hiddenKeys
+                );
+            }
+        }
+
+        $query->orderByDesc('use_date')->orderByDesc('use_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할 거래 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+        $splits = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): ?BarobillCardTransaction
+    {
+        return BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->find($id);
+    }
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillCardTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            // 기존 분할 삭제
+            BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillCardTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'split_supply_amount' => $item['split_supply_amount'] ?? 0,
+                    'split_tax' => $item['split_tax'] ?? 0,
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'card_num' => $item['card_num'] ?? null,
+                    'use_dt' => $item['use_dt'] ?? null,
+                    'use_date' => $item['use_date'] ?? null,
+                    'approval_num' => $item['approval_num'] ?? null,
+                    'original_amount' => $item['original_amount'] ?? 0,
+                    'merchant_name' => $item['merchant_name'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillCardTransaction::create([
+            'tenant_id' => $tenantId,
+            'card_num' => $data['card_num'],
+            'card_company' => $data['card_company'] ?? null,
+            'card_company_name' => $data['card_company_name'] ?? null,
+            'use_dt' => $data['use_dt'],
+            'use_date' => $data['use_date'],
+            'use_time' => $data['use_time'] ?? null,
+            'approval_num' => $data['approval_num'] ?? 'MANUAL-'.now()->format('YmdHis'),
+            'approval_type' => $data['approval_type'] ?? '1',
+            'approval_amount' => $data['approval_amount'],
+            'tax' => $data['tax'] ?? 0,
+            'service_charge' => $data['service_charge'] ?? 0,
+            'payment_plan' => $data['payment_plan'] ?? null,
+            'merchant_name' => $data['merchant_name'],
+            'merchant_biz_num' => $data['merchant_biz_num'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'deduction_type' => $data['deduction_type'] ?? null,
+            'evidence_name' => $data['evidence_name'] ?? null,
+            'description' => $data['description'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillCardTransaction
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): BarobillCardTransactionHide
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::hideTransaction($tenantId, $tx->unique_key, [
+            'card_num' => $tx->card_num,
+            'use_date' => $tx->use_date,
+            'approval_num' => $tx->approval_num,
+            'approval_amount' => $tx->approval_amount,
+            'merchant_name' => $tx->merchant_name,
+        ], $userId);
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::restoreTransaction($tenantId, $tx->unique_key);
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $hiddenItems = BarobillCardTransactionHide::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderByDesc('created_at')
+            ->get();
+
+        return ['items' => $hiddenItems];
+    }
+
+    /**
+     * 금액 수정 (공급가액/세액 수정)
+     */
+    public function updateAmount(int $id, array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        // 변경 이력 기록
+        BarobillCardTransactionAmountLog::create([
+            'card_transaction_id' => $tx->id,
+            'original_unique_key' => $tx->unique_key,
+            'before_supply_amount' => $tx->modified_supply_amount ?? $tx->approval_amount,
+            'before_tax' => $tx->modified_tax ?? $tx->tax,
+            'after_supply_amount' => $data['supply_amount'],
+            'after_tax' => $data['tax'],
+            'modified_by' => $userId,
+            'modified_by_name' => $data['modified_by_name'] ?? '',
+            'ip_address' => request()->ip(),
+        ]);
+
+        $tx->update([
+            'modified_supply_amount' => $data['supply_amount'],
+            'modified_tax' => $data['tax'],
+        ]);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $cards = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->select('card_num', 'card_company_name')
+            ->distinct()
+            ->orderBy('card_num')
+            ->get();
+
+        return ['items' => $cards];
+    }
+}

app/Services/BarobillService.php

@@ -12,18 +12,41 @@
  * 바로빌 API 연동 서비스
  *
  * 바로빌 개발자센터: https://dev.barobill.co.kr/
+ * SOAP 서비스 URL: https://ws.baroservice.com/ (운영) / https://testws.baroservice.com/ (테스트)
  */
 class BarobillService extends Service
 {
     /**
-     * 바로빌 API 기본 URL
+     * 바로빌 SOAP 서비스 기본 URL (운영)
      */
-    private const API_BASE_URL = 'https://ws.barobill.co.kr';
+    private const API_BASE_URL = 'https://ws.baroservice.com';
 
     /**
-     * 바로빌 API 테스트 URL
+     * 바로빌 SOAP 서비스 테스트 URL
      */
-    private const API_TEST_URL = 'https://testws.barobill.co.kr';
+    private const API_TEST_URL = 'https://testws.baroservice.com';
+
+    /**
+     * API 서비스 경로 매핑
+     */
+    private const SERVICE_PATHS = [
+        'TI' => '/TI.asmx',           // 세금계산서
+        'CORPSTATE' => '/CORPSTATE.asmx', // 회원/사업자 관리
+        'BANKACCOUNT' => '/BANKACCOUNT.asmx', // 계좌 조회
+        'CARD' => '/CARD.asmx',        // 카드 조회
+    ];
+
+    /**
+     * 메서드별 서비스 매핑
+     */
+    private const METHOD_SERVICE_MAP = [
+        'GetAccessToken' => 'CORPSTATE',
+        'CheckCorpNum' => 'CORPSTATE',
+        'RegistCorp' => 'CORPSTATE',
+        'RegistAndIssueTaxInvoice' => 'TI',
+        'CancelTaxInvoice' => 'TI',
+        'GetTaxInvoiceState' => 'TI',
+    ];
 
     /**
      * 테스트 모드 여부
@@ -32,7 +55,7 @@ class BarobillService extends Service
 
     public function __construct()
     {
-        $this->testMode = config('services.barobill.test_mode', true);
+        $this->testMode = (bool) config('services.barobill.test_mode', true);
     }
 
     // =========================================================================
@@ -44,11 +67,7 @@ public function __construct()
      */
     public function getSetting(): ?BarobillSetting
     {
-        $tenantId = $this->tenantId();
-
-        return BarobillSetting::query()
-            ->where('tenant_id', $tenantId)
-            ->first();
+        return BarobillSetting::query()->first();
     }
 
     /**
@@ -59,9 +78,7 @@ public function saveSetting(array $data): BarobillSetting
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
-        $setting = BarobillSetting::query()
-            ->where('tenant_id', $tenantId)
-            ->first();
+        $setting = BarobillSetting::query()->first();
 
         if ($setting) {
             $setting->fill(array_merge($data, ['updated_by' => $userId]));
@@ -89,7 +106,6 @@ public function testConnection(): array
         }
 
         try {
-            // 바로빌 API 토큰 조회로 연동 테스트
             $response = $this->callApi('GetAccessToken', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
@@ -97,7 +113,6 @@ public function testConnection(): array
             ]);
 
             if (! empty($response['AccessToken'])) {
-                // 검증 성공 시 verified_at 업데이트
                 $setting->verified_at = now();
                 $setting->save();
 
@@ -108,7 +123,10 @@ public function testConnection(): array
                 ];
             }
 
-            throw new BadRequestHttpException($response['Message'] ?? __('error.barobill.connection_failed'));
+            return [
+                'success' => false,
+                'message' => $response['Message'] ?? __('error.barobill.connection_failed'),
+            ];
         } catch (\Exception $e) {
             Log::error('바로빌 연동 테스트 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -125,19 +143,11 @@ public function testConnection(): array
 
     /**
      * 사업자등록번호 유효성 검사 (휴폐업 조회)
-     *
-     * 바로빌 API를 통해 사업자등록번호의 유효성을 검증합니다.
-     * 바로빌 설정이 없는 경우 기본 형식 검증만 수행합니다.
-     *
-     * @param  string  $businessNumber  사업자등록번호 (10자리, 하이픈 제거)
-     * @return array{valid: bool, status: string, status_label: string, corp_name: ?string, ceo_name: ?string, message: string}
      */
     public function checkBusinessNumber(string $businessNumber): array
     {
-        // 하이픈 제거 및 숫자만 추출
         $businessNumber = preg_replace('/[^0-9]/', '', $businessNumber);
 
-        // 기본 형식 검증 (10자리)
         if (strlen($businessNumber) !== 10) {
             return [
                 'valid' => false,
@@ -149,7 +159,6 @@ public function checkBusinessNumber(string $businessNumber): array
             ];
         }
 
-        // 체크섬 검증 (사업자등록번호 자체 유효성)
         if (! $this->validateBusinessNumberChecksum($businessNumber)) {
             return [
                 'valid' => false,
@@ -161,16 +170,14 @@ public function checkBusinessNumber(string $businessNumber): array
             ];
         }
 
-        // 바로빌 API 조회 시도
         try {
             $response = $this->callApi('CheckCorpNum', [
                 'CorpNum' => $businessNumber,
             ]);
 
-            // 바로빌 응답 해석
             if (isset($response['CorpState'])) {
                 $state = $response['CorpState'];
-                $isValid = in_array($state, ['01', '02']); // 01: 사업중, 02: 휴업
+                $isValid = in_array($state, ['01', '02']);
                 $statusLabel = match ($state) {
                     '01' => '사업중',
                     '02' => '휴업',
@@ -190,7 +197,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 ];
             }
 
-            // 응답 형식이 다른 경우 (결과 코드 방식)
             if (isset($response['Result'])) {
                 $isValid = $response['Result'] >= 0;
 
@@ -206,7 +212,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 ];
             }
 
-            // 기본 응답 (체크섬만 통과한 경우)
             return [
                 'valid' => true,
                 'status' => 'format_valid',
@@ -216,7 +221,6 @@ public function checkBusinessNumber(string $businessNumber): array
                 'message' => __('message.company.business_number_format_valid'),
             ];
         } catch (\Exception $e) {
-            // API 호출 실패 시 형식 검증 결과만 반환
             Log::warning('바로빌 사업자번호 조회 실패', [
                 'business_number' => $businessNumber,
                 'error' => $e->getMessage(),
@@ -235,8 +239,6 @@ public function checkBusinessNumber(string $businessNumber): array
 
     /**
      * 사업자등록번호 체크섬 검증
-     *
-     * @param  string  $businessNumber  10자리 사업자등록번호
      */
     private function validateBusinessNumberChecksum(string $businessNumber): bool
     {
@@ -252,7 +254,6 @@ private function validateBusinessNumberChecksum(string $businessNumber): bool
             $sum += intval($digits[$i]) * $multipliers[$i];
         }
 
-        // 8번째 자리 (인덱스 8)에 대한 추가 처리
         $sum += intval(floor(intval($digits[8]) * 5 / 10));
 
         $remainder = $sum % 10;
@@ -277,14 +278,11 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
         }
 
         try {
-            // 바로빌 API 호출을 위한 데이터 구성
             $apiData = $this->buildTaxInvoiceData($taxInvoice, $setting);
 
-            // 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;
@@ -301,9 +299,10 @@ public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['Message'] ?? '발행 실패');
+            throw new \RuntimeException($response['Message'] ?? '발행 실패');
+        } catch (BadRequestHttpException $e) {
+            throw $e;
         } catch (\Exception $e) {
-            // 발행 실패
             $taxInvoice->status = TaxInvoice::STATUS_FAILED;
             $taxInvoice->error_message = $e->getMessage();
             $taxInvoice->save();
@@ -334,7 +333,6 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
         }
 
         try {
-            // 세금계산서 취소 API 호출
             $response = $this->callApi('CancelTaxInvoice', [
                 'CERTKEY' => $setting->cert_key,
                 'CorpNum' => $setting->corp_num,
@@ -358,7 +356,9 @@ public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInv
                 return $taxInvoice->fresh();
             }
 
-            throw new \Exception($response['Message'] ?? '취소 실패');
+            throw new \RuntimeException($response['Message'] ?? '취소 실패');
+        } catch (BadRequestHttpException $e) {
+            throw $e;
         } catch (\Exception $e) {
             Log::error('세금계산서 취소 실패', [
                 'tenant_id' => $this->tenantId(),
@@ -396,7 +396,6 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
             if (! empty($response['State'])) {
                 $taxInvoice->nts_send_status = $response['State'];
 
-                // 국세청 전송 완료 시 상태 업데이트
                 if ($response['State'] === '전송완료' && ! $taxInvoice->sent_at) {
                     $taxInvoice->status = TaxInvoice::STATUS_SENT;
                     $taxInvoice->sent_at = now();
@@ -418,6 +417,26 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
         }
     }
 
+    // =========================================================================
+    // URL 헬퍼
+    // =========================================================================
+
+    /**
+     * 바로빌 API base URL 반환
+     */
+    public function getBaseUrl(): string
+    {
+        return $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
+    }
+
+    /**
+     * 테스트 모드 여부
+     */
+    public function isTestMode(): bool
+    {
+        return $this->testMode;
+    }
+
     // =========================================================================
     // Private 메서드
     // =========================================================================
@@ -427,8 +446,10 @@ public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
      */
     private function callApi(string $method, array $data): array
     {
-        $baseUrl = $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
-        $url = $baseUrl.'/TI/'.$method;
+        $baseUrl = $this->getBaseUrl();
+        $servicePath = self::METHOD_SERVICE_MAP[$method] ?? 'TI';
+        $path = self::SERVICE_PATHS[$servicePath] ?? '/TI.asmx';
+        $url = $baseUrl.$path.'/'.$method;
 
         $response = Http::timeout(30)
             ->withHeaders([
@@ -437,7 +458,7 @@ private function callApi(string $method, array $data): array
             ->post($url, $data);
 
         if ($response->failed()) {
-            throw new \Exception('API 호출 실패: '.$response->status());
+            throw new \RuntimeException('API 호출 실패: '.$response->status());
         }
 
         return $response->json() ?? [];
@@ -448,7 +469,6 @@ private function callApi(string $method, array $data): array
      */
     private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $setting): array
     {
-        // 품목 데이터 구성
         $items = [];
         foreach ($taxInvoice->items ?? [] as $index => $item) {
             $items[] = [
@@ -463,7 +483,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
             ];
         }
 
-        // 품목이 없는 경우 기본 품목 추가
         if (empty($items)) {
             $items[] = [
                 'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
@@ -487,8 +506,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 'TaxType' => '과세',
                 'PurposeType' => '영수',
                 'WriteDate' => $taxInvoice->issue_date->format('Ymd'),
-
-                // 공급자 정보
                 'InvoicerCorpNum' => $taxInvoice->supplier_corp_num,
                 'InvoicerCorpName' => $taxInvoice->supplier_corp_name,
                 'InvoicerCEOName' => $taxInvoice->supplier_ceo_name,
@@ -496,8 +513,6 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 '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,
@@ -505,16 +520,10 @@ private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $se
                 '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 ?? '',
             ],
         ];

app/Services/ChecklistTemplateService.php

@@ -0,0 +1,256 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Commons\File;
+use App\Models\Qualitys\ChecklistTemplate;
+use App\Services\Audit\AuditLogger;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class ChecklistTemplateService extends Service
+{
+    private const AUDIT_TARGET = 'checklist_template';
+
+    private const DOCUMENT_TYPE = 'checklist_template';
+
+    public function __construct(
+        private readonly AuditLogger $auditLogger
+    ) {}
+
+    /**
+     * 템플릿 조회 (type별)
+     */
+    public function getByType(string $type): array
+    {
+        $template = ChecklistTemplate::query()
+            ->where('type', $type)
+            ->first();
+
+        if (! $template) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        // 각 항목별 파일 수 포함
+        $fileCounts = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->where('document_id', $template->id)
+            ->whereNull('deleted_at')
+            ->selectRaw('field_key, COUNT(*) as count')
+            ->groupBy('field_key')
+            ->pluck('count', 'field_key')
+            ->toArray();
+
+        return [
+            'id' => $template->id,
+            'name' => $template->name,
+            'type' => $template->type,
+            'categories' => $template->categories,
+            'options' => $template->options,
+            'file_counts' => $fileCounts,
+            'updated_at' => $template->updated_at?->toIso8601String(),
+            'updated_by' => $template->updater?->name,
+        ];
+    }
+
+    /**
+     * 템플릿 저장 (전체 덮어쓰기)
+     */
+    public function save(int $id, array $data): array
+    {
+        $template = ChecklistTemplate::findOrFail($id);
+        $before = $template->toArray();
+
+        // 삭제된 항목의 파일 처리
+        $oldSubItemIds = $template->getAllSubItemIds();
+        $newSubItemIds = $this->extractSubItemIds($data['categories']);
+        $removedIds = array_diff($oldSubItemIds, $newSubItemIds);
+
+        DB::transaction(function () use ($template, $data, $removedIds) {
+            // 템플릿 업데이트
+            $template->update([
+                'name' => $data['name'] ?? $template->name,
+                'categories' => $data['categories'],
+                'options' => $data['options'] ?? $template->options,
+                'updated_by' => $this->apiUserId(),
+            ]);
+
+            // 삭제된 항목의 파일 → soft delete
+            if (! empty($removedIds)) {
+                $orphanFiles = File::query()
+                    ->where('document_type', self::DOCUMENT_TYPE)
+                    ->where('document_id', $template->id)
+                    ->whereIn('field_key', $removedIds)
+                    ->get();
+
+                foreach ($orphanFiles as $file) {
+                    $file->softDeleteFile($this->apiUserId());
+                }
+            }
+        });
+
+        $template->refresh();
+
+        $this->auditLogger->log(
+            $this->tenantId(),
+            self::AUDIT_TARGET,
+            $template->id,
+            'updated',
+            $before,
+            $template->toArray()
+        );
+
+        return $this->getByType($template->type);
+    }
+
+    /**
+     * 항목 완료 토글
+     */
+    public function toggleItem(int $id, string $subItemId): array
+    {
+        $template = ChecklistTemplate::findOrFail($id);
+        $categories = $template->categories;
+        $toggled = null;
+
+        foreach ($categories as &$category) {
+            if (empty($category['subItems'])) {
+                continue;
+            }
+            foreach ($category['subItems'] as &$subItem) {
+                if ($subItem['id'] === $subItemId) {
+                    $subItem['is_completed'] = ! ($subItem['is_completed'] ?? false);
+                    $subItem['completed_at'] = $subItem['is_completed'] ? now()->toIso8601String() : null;
+                    $toggled = $subItem;
+                    break 2;
+                }
+            }
+            unset($subItem);
+        }
+        unset($category);
+
+        if (! $toggled) {
+            throw new NotFoundHttpException(__('error.not_found'));
+        }
+
+        $template->update([
+            'categories' => $categories,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $toggled['id'],
+            'name' => $toggled['name'],
+            'is_completed' => $toggled['is_completed'],
+            'completed_at' => $toggled['completed_at'],
+        ];
+    }
+
+    /**
+     * 항목별 파일 목록 조회
+     */
+    public function getDocuments(int $templateId, ?string $subItemId = null): array
+    {
+        $query = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->where('document_id', $templateId)
+            ->with('uploader:id,name');
+
+        if ($subItemId) {
+            $query->where('field_key', $subItemId);
+        }
+
+        $files = $query->orderBy('field_key')->orderByDesc('id')->get();
+
+        return $files->map(fn (File $file) => [
+            'id' => $file->id,
+            'field_key' => $file->field_key,
+            'display_name' => $file->display_name ?? $file->original_name,
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'uploaded_by' => $file->uploader?->name,
+            'created_at' => $file->created_at?->toIso8601String(),
+        ])->toArray();
+    }
+
+    /**
+     * 파일 업로드 (polymorphic)
+     */
+    public function uploadDocument(int $templateId, string $subItemId, $uploadedFile): array
+    {
+        $template = ChecklistTemplate::findOrFail($templateId);
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 저장 경로: {tenant_id}/checklist-templates/{year}/{month}/{stored_name}
+        $date = now();
+        $storedName = bin2hex(random_bytes(16)).'.'.$uploadedFile->getClientOriginalExtension();
+        $filePath = sprintf(
+            '%d/checklist-templates/%s/%s/%s',
+            $tenantId,
+            $date->format('Y'),
+            $date->format('m'),
+            $storedName
+        );
+
+        // 파일 저장
+        Storage::disk('r2')->put($filePath, file_get_contents($uploadedFile->getPathname()));
+
+        // DB 레코드 생성
+        $file = File::create([
+            'tenant_id' => $tenantId,
+            'document_type' => self::DOCUMENT_TYPE,
+            'document_id' => $template->id,
+            'field_key' => $subItemId,
+            'display_name' => $uploadedFile->getClientOriginalName(),
+            'stored_name' => $storedName,
+            'file_path' => $filePath,
+            'file_size' => $uploadedFile->getSize(),
+            'mime_type' => $uploadedFile->getClientMimeType(),
+            'uploaded_by' => $userId,
+            'created_by' => $userId,
+        ]);
+
+        return [
+            'id' => $file->id,
+            'field_key' => $file->field_key,
+            'display_name' => $file->display_name,
+            'file_size' => $file->file_size,
+            'mime_type' => $file->mime_type,
+            'created_at' => $file->created_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 파일 삭제
+     * - 교체(replace=true): hard delete (물리 파일 + DB)
+     * - 일반 삭제: soft delete (휴지통)
+     */
+    public function deleteDocument(int $fileId, bool $replace = false): void
+    {
+        $file = File::query()
+            ->where('document_type', self::DOCUMENT_TYPE)
+            ->findOrFail($fileId);
+
+        if ($replace) {
+            $file->permanentDelete();
+        } else {
+            $file->softDeleteFile($this->apiUserId());
+        }
+    }
+
+    /**
+     * categories JSON에서 sub_item_id 목록 추출
+     */
+    private function extractSubItemIds(array $categories): array
+    {
+        $ids = [];
+        foreach ($categories as $category) {
+            foreach ($category['subItems'] ?? [] as $subItem) {
+                $ids[] = $subItem['id'];
+            }
+        }
+
+        return $ids;
+    }
+}

app/Services/Equipment/EquipmentInspectionService.php

@@ -0,0 +1,376 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Enums\InspectionCycle;
+use App\Models\Equipment\Equipment;
+use App\Models\Equipment\EquipmentInspection;
+use App\Models\Equipment\EquipmentInspectionDetail;
+use App\Models\Equipment\EquipmentInspectionTemplate;
+use App\Services\Service;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\AccessDeniedHttpException;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentInspectionService extends Service
+{
+    public function getInspections(string $cycle, string $period, ?string $productionLine = null, ?int $equipmentId = null): array
+    {
+        $equipmentQuery = Equipment::active()
+            ->where('status', '!=', 'disposed')
+            ->with(['manager', 'subManager']);
+
+        if ($productionLine) {
+            $equipmentQuery->byLine($productionLine);
+        }
+
+        if ($equipmentId) {
+            $equipmentQuery->where('id', $equipmentId);
+        }
+
+        $equipments = $equipmentQuery->orderBy('sort_order')->orderBy('name')->get();
+
+        $labels = InspectionCycle::columnLabels($cycle, $period);
+        $userId = $this->apiUserId();
+
+        $result = [];
+
+        foreach ($equipments as $equipment) {
+            $templates = EquipmentInspectionTemplate::where('equipment_id', $equipment->id)
+                ->byCycle($cycle)
+                ->active()
+                ->orderBy('sort_order')
+                ->get();
+
+            if ($templates->isEmpty()) {
+                continue;
+            }
+
+            $inspection = EquipmentInspection::where('equipment_id', $equipment->id)
+                ->where('inspection_cycle', $cycle)
+                ->where('year_month', $period)
+                ->first();
+
+            $details = [];
+            if ($inspection) {
+                $details = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                    ->get()
+                    ->groupBy(function ($d) {
+                        return $d->template_item_id.'_'.$d->check_date->format('Y-m-d');
+                    });
+            }
+
+            $result[] = [
+                'equipment' => $equipment,
+                'templates' => $templates,
+                'inspection' => $inspection,
+                'details' => $details,
+                'labels' => $labels,
+                'can_inspect' => $equipment->canInspect($userId),
+            ];
+        }
+
+        return $result;
+    }
+
+    public function toggleDetail(int $equipmentId, int $templateItemId, string $checkDate, string $cycle = 'daily'): array
+    {
+        return DB::transaction(function () use ($equipmentId, $templateItemId, $checkDate, $cycle) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $period = InspectionCycle::resolvePeriod($cycle, $checkDate);
+            if ($cycle === InspectionCycle::DAILY) {
+                $tenantId = $this->tenantId();
+                $holidayDates = InspectionCycle::getHolidayDates($cycle, $period, $tenantId);
+                if (InspectionCycle::isNonWorkingDay($checkDate, $holidayDates)) {
+                    throw new BadRequestHttpException(__('error.equipment.non_working_day'));
+                }
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $period,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $detail = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                ->where('template_item_id', $templateItemId)
+                ->where('check_date', $checkDate)
+                ->first();
+
+            if ($detail) {
+                $nextResult = EquipmentInspectionDetail::getNextResult($detail->result);
+                if ($nextResult === null) {
+                    $detail->delete();
+
+                    return ['result' => null, 'symbol' => ''];
+                }
+                $detail->update(['result' => $nextResult]);
+            } else {
+                $detail = EquipmentInspectionDetail::create([
+                    'inspection_id' => $inspection->id,
+                    'template_item_id' => $templateItemId,
+                    'check_date' => $checkDate,
+                    'result' => 'good',
+                ]);
+                $nextResult = 'good';
+            }
+
+            return [
+                'result' => $nextResult,
+                'symbol' => EquipmentInspectionDetail::getResultSymbol($nextResult),
+            ];
+        });
+    }
+
+    public function setResult(int $equipmentId, int $templateItemId, string $checkDate, string $cycle, ?string $result): array
+    {
+        return DB::transaction(function () use ($equipmentId, $templateItemId, $checkDate, $cycle, $result) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $period = InspectionCycle::resolvePeriod($cycle, $checkDate);
+            if ($cycle === InspectionCycle::DAILY) {
+                $tenantId = $this->tenantId();
+                $holidayDates = InspectionCycle::getHolidayDates($cycle, $period, $tenantId);
+                if (InspectionCycle::isNonWorkingDay($checkDate, $holidayDates)) {
+                    throw new BadRequestHttpException(__('error.equipment.non_working_day'));
+                }
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $period,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $detail = EquipmentInspectionDetail::where('inspection_id', $inspection->id)
+                ->where('template_item_id', $templateItemId)
+                ->where('check_date', $checkDate)
+                ->first();
+
+            if ($result === null) {
+                if ($detail) {
+                    $detail->delete();
+                }
+
+                return ['result' => null, 'symbol' => ''];
+            }
+
+            if ($detail) {
+                $detail->update(['result' => $result]);
+            } else {
+                $detail = EquipmentInspectionDetail::create([
+                    'inspection_id' => $inspection->id,
+                    'template_item_id' => $templateItemId,
+                    'check_date' => $checkDate,
+                    'result' => $result,
+                ]);
+            }
+
+            return [
+                'result' => $result,
+                'symbol' => EquipmentInspectionDetail::getResultSymbol($result),
+            ];
+        });
+    }
+
+    public function updateNotes(int $equipmentId, string $yearMonth, array $data, string $cycle = 'daily'): EquipmentInspection
+    {
+        return DB::transaction(function () use ($equipmentId, $yearMonth, $data, $cycle) {
+            $tenantId = $this->tenantId();
+            $userId = $this->apiUserId();
+
+            $inspection = EquipmentInspection::firstOrCreate(
+                [
+                    'tenant_id' => $tenantId,
+                    'equipment_id' => $equipmentId,
+                    'inspection_cycle' => $cycle,
+                    'year_month' => $yearMonth,
+                ],
+                [
+                    'created_by' => $userId,
+                ]
+            );
+
+            $inspection->update($data);
+
+            return $inspection->fresh();
+        });
+    }
+
+    public function resetInspection(int $equipmentId, string $cycle, string $period): int
+    {
+        return DB::transaction(function () use ($equipmentId, $cycle, $period) {
+            $equipment = Equipment::find($equipmentId);
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $userId = $this->apiUserId();
+            if (! $equipment->canInspect($userId)) {
+                throw new AccessDeniedHttpException(__('error.equipment.no_inspect_permission'));
+            }
+
+            $tenantId = $this->tenantId();
+
+            $inspection = EquipmentInspection::where('tenant_id', $tenantId)
+                ->where('equipment_id', $equipmentId)
+                ->where('inspection_cycle', $cycle)
+                ->where('year_month', $period)
+                ->first();
+
+            if (! $inspection) {
+                return 0;
+            }
+
+            $deleted = EquipmentInspectionDetail::where('inspection_id', $inspection->id)->delete();
+            $inspection->update([
+                'overall_judgment' => null,
+                'repair_note' => null,
+                'issue_note' => null,
+                'inspector_id' => null,
+            ]);
+
+            return $deleted;
+        });
+    }
+
+    public function saveTemplate(int $equipmentId, array $data): EquipmentInspectionTemplate
+    {
+        return DB::transaction(function () use ($equipmentId, $data) {
+            $tenantId = $this->tenantId();
+
+            return EquipmentInspectionTemplate::create(array_merge($data, [
+                'tenant_id' => $tenantId,
+                'equipment_id' => $equipmentId,
+            ]));
+        });
+    }
+
+    public function updateTemplate(int $id, array $data): EquipmentInspectionTemplate
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $template = EquipmentInspectionTemplate::find($id);
+
+            if (! $template) {
+                throw new NotFoundHttpException(__('error.equipment.template_not_found'));
+            }
+
+            $template->update($data);
+
+            return $template->fresh();
+        });
+    }
+
+    public function deleteTemplate(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $template = EquipmentInspectionTemplate::find($id);
+
+            if (! $template) {
+                throw new NotFoundHttpException(__('error.equipment.template_not_found'));
+            }
+
+            return $template->delete();
+        });
+    }
+
+    public function copyTemplates(int $equipmentId, string $sourceCycle, array $targetCycles): array
+    {
+        return DB::transaction(function () use ($equipmentId, $sourceCycle, $targetCycles) {
+            $tenantId = $this->tenantId();
+
+            $sourceTemplates = EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+                ->byCycle($sourceCycle)
+                ->active()
+                ->orderBy('sort_order')
+                ->get();
+
+            if ($sourceTemplates->isEmpty()) {
+                throw new BadRequestHttpException(__('error.equipment.no_source_templates'));
+            }
+
+            $copiedCount = 0;
+            $skippedCount = 0;
+
+            foreach ($targetCycles as $targetCycle) {
+                foreach ($sourceTemplates as $template) {
+                    $exists = EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+                        ->where('inspection_cycle', $targetCycle)
+                        ->where('item_no', $template->item_no)
+                        ->exists();
+
+                    if ($exists) {
+                        $skippedCount++;
+
+                        continue;
+                    }
+
+                    EquipmentInspectionTemplate::create([
+                        'tenant_id' => $tenantId,
+                        'equipment_id' => $equipmentId,
+                        'inspection_cycle' => $targetCycle,
+                        'item_no' => $template->item_no,
+                        'check_point' => $template->check_point,
+                        'check_item' => $template->check_item,
+                        'check_timing' => $template->check_timing,
+                        'check_frequency' => $template->check_frequency,
+                        'check_method' => $template->check_method,
+                        'sort_order' => $template->sort_order,
+                        'is_active' => true,
+                    ]);
+                    $copiedCount++;
+                }
+            }
+
+            return [
+                'copied' => $copiedCount,
+                'skipped' => $skippedCount,
+                'source_count' => $sourceTemplates->count(),
+                'target_cycles' => $targetCycles,
+            ];
+        });
+    }
+
+    public function getActiveCycles(int $equipmentId): array
+    {
+        return EquipmentInspectionTemplate::where('equipment_id', $equipmentId)
+            ->active()
+            ->distinct()
+            ->pluck('inspection_cycle')
+            ->toArray();
+    }
+}

app/Services/Equipment/EquipmentRepairService.php

@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Models\Equipment\EquipmentRepair;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentRepairService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = EquipmentRepair::query()->with('equipment', 'repairer');
+
+        if (! empty($filters['equipment_id'])) {
+            $query->where('equipment_id', $filters['equipment_id']);
+        }
+
+        if (! empty($filters['repair_type'])) {
+            $query->where('repair_type', $filters['repair_type']);
+        }
+
+        if (! empty($filters['date_from'])) {
+            $query->where('repair_date', '>=', $filters['date_from']);
+        }
+
+        if (! empty($filters['date_to'])) {
+            $query->where('repair_date', '<=', $filters['date_to']);
+        }
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('description', 'like', "%{$search}%")
+                    ->orWhereHas('equipment', function ($eq) use ($search) {
+                        $eq->where('name', 'like', "%{$search}%")
+                            ->orWhere('equipment_code', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        return $query->orderBy('repair_date', 'desc')->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): EquipmentRepair
+    {
+        $repair = EquipmentRepair::with('equipment', 'repairer')->find($id);
+
+        if (! $repair) {
+            throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+        }
+
+        return $repair;
+    }
+
+    public function store(array $data): EquipmentRepair
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return EquipmentRepair::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): EquipmentRepair
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $repair = EquipmentRepair::find($id);
+
+            if (! $repair) {
+                throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+            }
+
+            $repair->update($data);
+
+            return $repair->fresh();
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $repair = EquipmentRepair::find($id);
+
+            if (! $repair) {
+                throw new NotFoundHttpException(__('error.equipment.repair_not_found'));
+            }
+
+            return $repair->delete();
+        });
+    }
+
+    public function recentRepairs(int $limit = 5): \Illuminate\Database\Eloquent\Collection
+    {
+        return EquipmentRepair::with('equipment')
+            ->orderBy('repair_date', 'desc')
+            ->limit($limit)
+            ->get();
+    }
+}

app/Services/Equipment/EquipmentService.php

@@ -0,0 +1,153 @@
+<?php
+
+namespace App\Services\Equipment;
+
+use App\Models\Equipment\Equipment;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
+
+class EquipmentService extends Service
+{
+    public function index(array $filters = []): LengthAwarePaginator
+    {
+        $query = Equipment::query()->with(['manager', 'subManager']);
+
+        if (! empty($filters['search'])) {
+            $search = $filters['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('equipment_code', 'like', "%{$search}%")
+                    ->orWhere('name', 'like', "%{$search}%");
+            });
+        }
+
+        if (! empty($filters['status'])) {
+            $query->byStatus($filters['status']);
+        }
+
+        if (! empty($filters['production_line'])) {
+            $query->byLine($filters['production_line']);
+        }
+
+        if (! empty($filters['equipment_type'])) {
+            $query->byType($filters['equipment_type']);
+        }
+
+        $sortBy = $filters['sort_by'] ?? 'sort_order';
+        $sortDir = $filters['sort_direction'] ?? 'asc';
+        $query->orderBy($sortBy, $sortDir);
+
+        return $query->paginate($filters['per_page'] ?? 20);
+    }
+
+    public function show(int $id): Equipment
+    {
+        $equipment = Equipment::with(['manager', 'subManager', 'inspectionTemplates', 'repairs', 'processes', 'photos'])->find($id);
+
+        if (! $equipment) {
+            throw new NotFoundHttpException(__('error.equipment.not_found'));
+        }
+
+        return $equipment;
+    }
+
+    public function store(array $data): Equipment
+    {
+        return DB::transaction(function () use ($data) {
+            $data['tenant_id'] = $this->tenantId();
+
+            return Equipment::create($data);
+        });
+    }
+
+    public function update(int $id, array $data): Equipment
+    {
+        return DB::transaction(function () use ($id, $data) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->update($data);
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            return $equipment->delete();
+        });
+    }
+
+    public function restore(int $id): Equipment
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::onlyTrashed()->find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->restore();
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function toggleActive(int $id): Equipment
+    {
+        return DB::transaction(function () use ($id) {
+            $equipment = Equipment::find($id);
+
+            if (! $equipment) {
+                throw new NotFoundHttpException(__('error.equipment.not_found'));
+            }
+
+            $equipment->update(['is_active' => ! $equipment->is_active]);
+
+            return $equipment->fresh();
+        });
+    }
+
+    public function stats(): array
+    {
+        $total = Equipment::count();
+        $active = Equipment::where('status', 'active')->count();
+        $idle = Equipment::where('status', 'idle')->count();
+        $disposed = Equipment::where('status', 'disposed')->count();
+
+        return compact('total', 'active', 'idle', 'disposed');
+    }
+
+    public function options(): array
+    {
+        return [
+            'equipment_types' => Equipment::getEquipmentTypes(),
+            'production_lines' => Equipment::getProductionLines(),
+            'statuses' => Equipment::getStatuses(),
+            'equipment_list' => Equipment::active()
+                ->orderBy('sort_order')
+                ->orderBy('name')
+                ->get(['id', 'equipment_code', 'name', 'equipment_type', 'production_line']),
+        ];
+    }
+
+    public function typeStats(): array
+    {
+        return Equipment::where('status', '!=', 'disposed')
+            ->selectRaw('equipment_type, count(*) as count')
+            ->groupBy('equipment_type')
+            ->pluck('count', 'equipment_type')
+            ->toArray();
+    }
+}

app/Services/FileStorageService.php

@@ -54,18 +54,16 @@ public function upload(UploadedFile $file, ?string $description = null): File
             $storedName
         );
 
-        // Store file
-        Storage::disk('tenant')->putFileAs(
-            dirname($tempPath),
-            $file,
-            basename($tempPath)
-        );
+        // Store file to R2 (Cloudflare R2, S3 compatible)
+        Storage::disk('r2')->put($tempPath, file_get_contents($file->getRealPath()), [
+            'ContentType' => $file->getMimeType(),
+        ]);
 
         // Determine file type
         $mimeType = $file->getMimeType();
         $fileType = $this->determineFileType($mimeType);
 
-        // Create DB record
+        // Create DB record (file_path = R2 key path)
         $fileRecord = File::create([
             'tenant_id' => $tenantId,
             'display_name' => $file->getClientOriginalName(),

app/Services/HometaxInvoiceService.php

@@ -0,0 +1,222 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\HometaxInvoice;
+use App\Models\Barobill\HometaxInvoiceJournal;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 홈택스 세금계산서 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 hometax_invoices 데이터를
+ * React 프론트엔드에서 조회/분개 등 처리
+ */
+class HometaxInvoiceService extends Service
+{
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(array $params): array
+    {
+        return $this->listByType('sales', $params);
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(array $params): array
+    {
+        return $this->listByType('purchase', $params);
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): ?HometaxInvoice
+    {
+        return HometaxInvoice::where('tenant_id', $this->tenantId())
+            ->with('journals')
+            ->find($id);
+    }
+
+    /**
+     * 분개 저장 (홈택스 자체 분개 테이블 사용)
+     */
+    public function saveJournals(int $invoiceId, array $items): array
+    {
+        $tenantId = $this->tenantId();
+        $invoice = HometaxInvoice::where('tenant_id', $tenantId)->findOrFail($invoiceId);
+
+        return DB::transaction(function () use ($tenantId, $invoice, $items) {
+            // 기존 분개 삭제
+            HometaxInvoiceJournal::where('tenant_id', $tenantId)
+                ->where('hometax_invoice_id', $invoice->id)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = HometaxInvoiceJournal::create([
+                    'tenant_id' => $tenantId,
+                    'hometax_invoice_id' => $invoice->id,
+                    'nts_confirm_num' => $invoice->nts_confirm_num,
+                    'dc_type' => $item['dc_type'],
+                    'account_code' => $item['account_code'],
+                    'account_name' => $item['account_name'] ?? null,
+                    'debit_amount' => $item['debit_amount'] ?? 0,
+                    'credit_amount' => $item['credit_amount'] ?? 0,
+                    'description' => $item['description'] ?? null,
+                    'sort_order' => $index + 1,
+                    'invoice_type' => $invoice->invoice_type,
+                    'write_date' => $invoice->write_date,
+                    'supply_amount' => $invoice->supply_amount,
+                    'tax_amount' => $invoice->tax_amount,
+                    'total_amount' => $invoice->total_amount,
+                    'trading_partner_name' => $invoice->invoice_type === 'sales'
+                        ? $invoice->invoicee_corp_name
+                        : $invoice->invoicer_corp_name,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $journals = HometaxInvoiceJournal::getByInvoiceId($tenantId, $invoiceId);
+
+        return ['items' => $journals];
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function storeManual(array $data): HometaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        return HometaxInvoice::create(array_merge($data, [
+            'tenant_id' => $tenantId,
+        ]));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function updateManual(int $id, array $data): HometaxInvoice
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+        $invoice->update($data);
+
+        return $invoice->fresh();
+    }
+
+    /**
+     * 수동 세금계산서 삭제 (soft delete)
+     */
+    public function destroyManual(int $id): bool
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+
+        return $invoice->delete();
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $salesQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->sales()
+            ->period($startDate, $endDate);
+
+        $purchaseQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->purchase()
+            ->period($startDate, $endDate);
+
+        return [
+            'sales' => [
+                'count' => (clone $salesQuery)->count(),
+                'supply_amount' => (int) (clone $salesQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $salesQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $salesQuery)->sum('total_amount'),
+            ],
+            'purchase' => [
+                'count' => (clone $purchaseQuery)->count(),
+                'supply_amount' => (int) (clone $purchaseQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $purchaseQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $purchaseQuery)->sum('total_amount'),
+            ],
+        ];
+    }
+
+    /**
+     * 타입별 목록 조회 (공통)
+     */
+    private function listByType(string $invoiceType, array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->period($startDate, $endDate);
+
+        if ($search) {
+            $query->where(function ($q) use ($search, $invoiceType) {
+                if ($invoiceType === 'sales') {
+                    $q->where('invoicee_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicee_corp_num', 'like', "%{$search}%");
+                } else {
+                    $q->where('invoicer_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicer_corp_num', 'like', "%{$search}%");
+                }
+                $q->orWhere('nts_confirm_num', 'like', "%{$search}%")
+                    ->orWhere('item_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('write_date')->orderByDesc('issue_date');
+
+        $invoices = $query->paginate($perPage);
+
+        // 분개 존재 여부 로드
+        $invoiceIds = $invoices->getCollection()->pluck('id')->toArray();
+        $journaledIds = HometaxInvoiceJournal::getJournaledInvoiceIds($tenantId, $invoiceIds);
+
+        $invoices->getCollection()->transform(function ($invoice) use ($journaledIds) {
+            $invoice->has_journal = in_array($invoice->id, $journaledIds);
+
+            return $invoice;
+        });
+
+        return [
+            'data' => $invoices,
+        ];
+    }
+}

app/Services/QmsLotAuditService.php

@@ -23,8 +23,7 @@ class QmsLotAuditService extends Service
     public function index(array $params): array
     {
         $query = QualityDocument::with([
-            'documentOrders.order.nodes' => fn ($q) => $q->whereNull('parent_id'),
-            'documentOrders.order.nodes.items.item',
+            'documentOrders.order.item',
             'locations',
             'performanceReport',
         ])
@@ -83,13 +82,14 @@ public function show(int $id): array
     }
 
     /**
-     * 수주 루트별 8종 서류 목록 (Document[])
+     * 수주 로트별 8종 서류 목록 (Document[])
      */
     public function routeDocuments(int $qualityDocumentOrderId): array
     {
         $docOrder = QualityDocumentOrder::with([
             'order.workOrders.process',
-            'locations',
+            'locations.orderItem',
+            'locations.document',
             'qualityDocument',
         ])->findOrFail($qualityDocumentOrderId);
 
@@ -119,17 +119,15 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         // 2. 수주서
         $documents[] = $this->formatDocument('order', '수주서', collect([$order]));
 
-        // 3. 작업일지 (subType: process.process_name 기반)
-        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $workOrders);
+        // 3. 작업일지 & 4. 중간검사 성적서 (인식 가능한 공정만 — 공정별 1개씩)
+        $recognizedWorkOrders = $workOrders->filter(function ($wo) {
+            $subType = $this->mapProcessToSubType($wo->process?->process_name);
 
-        // 4. 중간검사 성적서 (PQC)
-        $pqcInspections = Inspection::where('inspection_type', 'PQC')
-            ->whereIn('work_order_id', $workOrders->pluck('id'))
-            ->where('status', 'completed')
-            ->with('workOrder.process')
-            ->get();
+            return $subType !== null;
+        })->groupBy('process_id')->map(fn ($group) => $group->first());
 
-        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $pqcInspections, 'workOrder');
+        $documents[] = $this->formatDocumentWithSubType('log', '작업일지', $recognizedWorkOrders);
+        $documents[] = $this->formatDocumentWithSubType('report', '중간검사 성적서', $recognizedWorkOrders);
 
         // 5. 납품확인서
         $shipments = $order->shipments()->get();
@@ -138,9 +136,11 @@ public function routeDocuments(int $qualityDocumentOrderId): array
         // 6. 출고증
         $documents[] = $this->formatDocument('shipping', '출고증', $shipments);
 
-        // 7. 제품검사 성적서
-        $locationsWithDoc = $docOrder->locations->filter(fn ($loc) => $loc->document_id);
-        $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithDoc);
+        // 7. 제품검사 성적서 (FQC 문서 또는 inspection_data 완료건)
+        $locationsWithInspection = $docOrder->locations->filter(
+            fn ($loc) => $loc->document_id || $loc->inspection_status === 'completed'
+        );
+        $documents[] = $this->formatDocument('product', '제품검사 성적서', $locationsWithInspection);
 
         // 8. 품질관리서
         $documents[] = $this->formatDocument('quality', '품질관리서', collect([$qualityDoc]));
@@ -157,7 +157,7 @@ public function documentDetail(string $type, int $id): array
             'import' => $this->getInspectionDetail($id, 'IQC'),
             'order' => $this->getOrderDetail($id),
             'log' => $this->getWorkOrderLogDetail($id),
-            'report' => $this->getInspectionDetail($id, 'PQC'),
+            'report' => $this->getWorkOrderLogDetail($id),
             'confirmation', 'shipping' => $this->getShipmentDetail($id),
             'product' => $this->getLocationDetail($id),
             'quality' => $this->getQualityDocDetail($id),
@@ -220,30 +220,14 @@ private function transformReportToFrontend(QualityDocument $doc): array
     }
 
     /**
-     * BOM 최상위(FG) 제품명 추출
-     * Order → root OrderNode(parent_id=null) → 대표 OrderItem → Item(FG).name
+     * 수주 대표 제품명 추출
+     * Order.item_id → Item.name
      */
     private function getFgProductName(QualityDocument $doc): string
     {
-        $firstDocOrder = $doc->documentOrders->first();
-        if (! $firstDocOrder) {
-            return '';
-        }
+        $order = $doc->documentOrders->first()?->order;
 
-        $order = $firstDocOrder->order;
-        if (! $order) {
-            return '';
-        }
-
-        // eager loaded with whereNull('parent_id') filter
-        $rootNode = $order->nodes->first();
-        if (! $rootNode) {
-            return '';
-        }
-
-        $representativeItem = $rootNode->items->first();
-
-        return $representativeItem?->item?->name ?? '';
+        return $order?->item?->name ?? '';
     }
 
     private function transformRouteToFrontend(QualityDocumentOrder $docOrder, QualityDocument $qualityDoc): array
@@ -252,6 +236,7 @@ private function transformRouteToFrontend(QualityDocumentOrder $docOrder, Qualit
             'id' => (string) $docOrder->id,
             'code' => $docOrder->order->order_no,
             'date' => $docOrder->order->received_at?->toDateString(),
+            'client' => $docOrder->order->client_name ?? '',
             'site' => $docOrder->order->site_name ?? '',
             'location_count' => $docOrder->locations->count(),
             'sub_items' => $docOrder->locations->values()->map(fn ($loc, $idx) => [
@@ -313,11 +298,12 @@ private function formatDocumentWithSubType(string $type, string $title, $collect
             'items' => $collection->values()->map(function ($item) use ($type, $workOrderRelation) {
                 $formatted = $this->formatDocumentItem($type, $item);
 
-                // subType: process.process_name 기반
+                // subType: process.process_name 기반 + work_order_id 전달
                 $workOrder = $workOrderRelation ? $item->{$workOrderRelation} : $item;
                 if ($workOrder instanceof WorkOrder) {
                     $processName = $workOrder->process?->process_name;
                     $formatted['sub_type'] = $this->mapProcessToSubType($processName);
+                    $formatted['work_order_id'] = $workOrder->id;
                 }
 
                 return $formatted;
@@ -328,12 +314,18 @@ private function formatDocumentWithSubType(string $type, string $title, $collect
     private function formatDocumentItem(string $type, $item): array
     {
         return match ($type) {
-            'import', 'report' => [
+            'import' => [
                 'id' => (string) $item->id,
                 'title' => $item->inspection_no ?? '',
                 'date' => $item->inspection_date?->toDateString() ?? $item->request_date?->toDateString() ?? '',
                 'code' => $item->inspection_no ?? '',
             ],
+            'report' => [
+                'id' => (string) $item->id,
+                'title' => $item->process?->process_name ?? '중간검사 성적서',
+                'date' => $item->created_at?->toDateString() ?? '',
+                'code' => $item->work_order_no ?? '',
+            ],
             'order' => [
                 'id' => (string) $item->id,
                 'title' => $item->order_no,
@@ -342,9 +334,9 @@ private function formatDocumentItem(string $type, $item): array
             ],
             'log' => [
                 'id' => (string) $item->id,
-                'title' => $item->project_name ?? '작업일지',
+                'title' => $item->process?->process_name ?? '작업일지',
                 'date' => $item->created_at?->toDateString() ?? '',
-                'code' => $item->id,
+                'code' => $item->work_order_no ?? '',
             ],
             'confirmation', 'shipping' => [
                 'id' => (string) $item->id,
@@ -354,9 +346,9 @@ private function formatDocumentItem(string $type, $item): array
             ],
             'product' => [
                 'id' => (string) $item->id,
-                'title' => '제품검사 성적서',
+                'title' => trim(($item->orderItem?->floor_code ?? '').' '.($item->orderItem?->symbol_code ?? '')) ?: '제품검사 성적서',
                 'date' => $item->updated_at?->toDateString() ?? '',
-                'code' => '',
+                'code' => $item->document?->document_no ?? '',
             ],
             'quality' => [
                 'id' => (string) $item->id,
@@ -479,9 +471,16 @@ private function getShipmentDetail(int $id): array
 
     private function getLocationDetail(int $id): array
     {
-        $location = QualityDocumentLocation::with(['orderItem', 'document'])->findOrFail($id);
+        $location = QualityDocumentLocation::with([
+            'orderItem',
+            'document.template.sections.items',
+            'document.template.columns',
+            'document.template.approvalLines',
+            'document.template.basicFields',
+            'document.data',
+        ])->findOrFail($id);
 
-        return [
+        $result = [
             'type' => 'product',
             'data' => [
                 'id' => $location->id,
@@ -494,6 +493,86 @@ private function getLocationDetail(int $id): array
                 'document_id' => $location->document_id,
             ],
         ];
+
+        // FQC 문서가 있으면 template + data 포함
+        if ($location->document) {
+            $doc = $location->document;
+            $result['data']['fqc_document'] = [
+                'id' => $doc->id,
+                'template_id' => $doc->template_id,
+                'document_no' => $doc->document_no,
+                'title' => $doc->title,
+                'status' => $doc->status,
+                'created_at' => $doc->created_at?->toIso8601String(),
+                'template' => $this->formatFqcTemplate($doc->template),
+                'data' => $doc->data->map(fn ($d) => [
+                    'section_id' => $d->section_id,
+                    'column_id' => $d->column_id,
+                    'row_index' => $d->row_index,
+                    'field_key' => $d->field_key,
+                    'field_value' => $d->field_value,
+                ])->all(),
+            ];
+        }
+
+        return $result;
+    }
+
+    private function formatFqcTemplate($template): ?array
+    {
+        if (! $template) {
+            return null;
+        }
+
+        return [
+            'id' => $template->id,
+            'name' => $template->name,
+            'category' => $template->category,
+            'title' => $template->title,
+            'approval_lines' => $template->approvalLines->map(fn ($a) => [
+                'id' => $a->id,
+                'name' => $a->name,
+                'department' => $a->department,
+                'sort_order' => $a->sort_order,
+            ])->all(),
+            'basic_fields' => $template->basicFields->map(fn ($f) => [
+                'id' => $f->id,
+                'label' => $f->label,
+                'field_key' => $f->field_key,
+                'field_type' => $f->field_type,
+                'default_value' => $f->default_value,
+                'is_required' => $f->is_required,
+                'sort_order' => $f->sort_order,
+            ])->all(),
+            'sections' => $template->sections->map(fn ($s) => [
+                'id' => $s->id,
+                'name' => $s->name,
+                'title' => $s->title,
+                'description' => $s->description,
+                'image_path' => $s->image_path,
+                'sort_order' => $s->sort_order,
+                'items' => $s->items->map(fn ($i) => [
+                    'id' => $i->id,
+                    'section_id' => $i->section_id,
+                    'item_name' => $i->item ?? '',
+                    'standard' => $i->standard,
+                    'tolerance' => $i->tolerance,
+                    'measurement_type' => $i->measurement_type,
+                    'frequency' => $i->frequency,
+                    'sort_order' => $i->sort_order,
+                    'category' => $i->category,
+                    'method' => $i->method,
+                ])->all(),
+            ])->all(),
+            'columns' => $template->columns->map(fn ($c) => [
+                'id' => $c->id,
+                'label' => $c->label,
+                'column_type' => $c->column_type,
+                'width' => $c->width,
+                'group_name' => $c->group_name,
+                'sort_order' => $c->sort_order,
+            ])->all(),
+        ];
     }
 
     private function getQualityDocDetail(int $id): array

app/Services/Quote/FormulaEvaluatorService.php

@@ -633,7 +633,7 @@ public function calculateBomWithDebug(
             'PC' => $inputVariables['PC'] ?? '',
             'GT' => $inputVariables['GT'] ?? 'wall',
             'MP' => $inputVariables['MP'] ?? 'single',
-            'CT' => $inputVariables['CT'] ?? 'basic',
+            'CT' => $inputVariables['CT'] ?? 'exposed',
             'WS' => $inputVariables['WS'] ?? 50,
             'INSP' => $inputVariables['INSP'] ?? 50000,
             'finished_goods' => $finishedGoodsCode,
@@ -1708,6 +1708,22 @@ private function calculateTenantBom(
             default => '220V',
         };
 
+        // 제어기 타입: 프론트 CT(exposed/embedded/embedded_no_box) → controller_type(노출형/매립형) 매핑
+        // - exposed: 노출형 (뒷박스 불필요)
+        // - embedded: 매립형 (뒷박스 포함)
+        // - embedded_no_box: 매립형 (뒷박스 제외 — 업체 자체 보유)
+        $ctValue = $inputVariables['CT'] ?? 'exposed';
+        $controllerType = $inputVariables['controller_type'] ?? match ($ctValue) {
+            'embedded', 'embedded_no_box' => '매립형',
+            'exposed' => '노출형',
+            default => '노출형',
+        };
+        // 뒷박스: embedded만 포함, exposed/embedded_no_box는 제외
+        $backboxQty = (int) ($inputVariables['backbox_qty'] ?? match ($ctValue) {
+            'embedded' => 1,
+            default => 0,
+        });
+
         $calculatedVariables = array_merge($inputVariables, [
             'W0' => $W0,
             'H0' => $H0,
@@ -1724,6 +1740,8 @@ private function calculateTenantBom(
             'finishing_type' => $finishingType,
             'installation_type' => $installationType,
             'motor_voltage' => $motorVoltage,
+            'controller_type' => $controllerType,
+            'backbox_qty' => $backboxQty,
         ]);
 
         $this->addDebugStep(3, '변수계산', [

app/Services/Quote/QuoteService.php

@@ -237,7 +237,7 @@ private function calculateBomMaterials(Quote $quote): array
                 'PC' => $input['productCategory'] ?? 'SCREEN',
                 'GT' => $input['guideRailType'] ?? 'wall',
                 'MP' => $input['motorPower'] ?? 'single',
-                'CT' => $input['controller'] ?? 'basic',
+                'CT' => $input['controller'] ?? 'exposed',
                 'WS' => (float) ($input['wingSize'] ?? 50),
                 'INSP' => (float) ($input['inspectionFee'] ?? 50000),
             ];

app/Services/ReceivingService.php

@@ -16,7 +16,7 @@ public function index(array $params): LengthAwarePaginator
         $tenantId = $this->tenantId();
 
         $query = Receiving::query()
-            ->with(['creator:id,name', 'item:id,item_type,code,name'])
+            ->with(['creator:id,name', 'item:id,item_type,code,name', 'certificateFile:id,display_name,file_path'])
             ->where('tenant_id', $tenantId);
 
         // 검색어 필터
@@ -162,7 +162,7 @@ public function show(int $id): Receiving
 
         return Receiving::query()
             ->where('tenant_id', $tenantId)
-            ->with(['creator:id,name', 'item:id,item_type,code,name'])
+            ->with(['creator:id,name', 'item:id,item_type,code,name', 'certificateFile:id,display_name,file_path'])
             ->findOrFail($id);
     }
 
@@ -203,6 +203,11 @@ public function store(array $data): Receiving
             $receiving->status = $data['status'] ?? 'receiving_pending';
             $receiving->remark = $data['remark'] ?? null;
 
+            // 성적서 파일 ID
+            if (isset($data['certificate_file_id'])) {
+                $receiving->certificate_file_id = $data['certificate_file_id'];
+            }
+
             // options 필드 처리 (제조사, 수입검사 등 확장 필드)
             $receiving->options = $this->buildOptions($data);
 
@@ -299,6 +304,11 @@ public function update(int $id, array $data): Receiving
                 }
             }
 
+            // 성적서 파일 ID
+            if (array_key_exists('certificate_file_id', $data)) {
+                $receiving->certificate_file_id = $data['certificate_file_id'];
+            }
+
             // options 필드 업데이트 (제조사, 수입검사 등 확장 필드)
             $receiving->options = $this->mergeOptions($receiving->options, $data);
 

app/Services/ShipmentService.php

@@ -20,7 +20,7 @@ public function index(array $params): LengthAwarePaginator
 
         $query = Shipment::query()
             ->where('tenant_id', $tenantId)
-            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder']);
+            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder', 'creator']);
 
         // 검색어 필터
         if (! empty($params['search'])) {

app/Services/WorkOrderService.php

@@ -602,13 +602,9 @@ public function updateStatus(int $id, string $status, ?array $resultData = null)
             // 연결된 수주(Order) 상태 동기화
             $this->syncOrderStatus($workOrder, $tenantId);
 
-            // 작업완료 시: 수주 연동 → 출하 생성 / 선생산 → 재고 입고
-            if ($status === WorkOrder::STATUS_COMPLETED) {
-                if ($workOrder->sales_order_id) {
-                    $this->createShipmentFromWorkOrder($workOrder, $tenantId, $userId);
-                } else {
-                    $this->stockInFromProduction($workOrder);
-                }
+            // 작업완료 시: 선생산(수주 없음) → 재고 입고
+            if ($status === WorkOrder::STATUS_COMPLETED && ! $workOrder->sales_order_id) {
+                $this->stockInFromProduction($workOrder);
             }
 
             return $workOrder->load(['assignee:id,name', 'assignees.user:id,name', 'team:id,name', 'process:id,process_name,process_code']);
@@ -659,11 +655,167 @@ private function shouldStockIn(WorkOrderItem $woItem): bool
     }
 
     /**
-     * 작업지시 완료 시 자동 출하 생성
+     * PRODUCED 수주에 출하가 없으면 재생성
      *
-     * 작업지시가 완료(completed) 상태가 되면 출하(Shipment)를 자동 생성하여 출하관리로 넘깁니다.
-     * 발주처/배송 정보는 출하에 복사하지 않고, 수주(Order)를 참조합니다.
-     * (Shipment 모델의 accessor 메서드로 수주 정보 참조)
+     * syncOrderStatus에서 이미 PRODUCED인데 출하가 삭제된 경우 호출됩니다.
+     */
+    private function ensureShipmentExists(Order $order, $mainWorkOrders, int $tenantId): void
+    {
+        $hasShipment = Shipment::where('tenant_id', $tenantId)
+            ->where('order_id', $order->id)
+            ->exists();
+
+        if (! $hasShipment) {
+            $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $this->apiUserId());
+        }
+    }
+
+    /**
+     * 수주 기반 출하 수동 생성 (API 엔드포인트용)
+     *
+     * 출하관리 UI에서 수주를 선택하여 출하를 수동 생성할 때 사용합니다.
+     * PRODUCED 이상 상태의 수주만 가능합니다.
+     */
+    public function createShipmentForOrder(int $orderId): Shipment
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $order = Order::where('tenant_id', $tenantId)->findOrFail($orderId);
+
+        // PRODUCED 또는 SHIPPED 상태만 출하 생성 가능
+        $allowedStatuses = [Order::STATUS_PRODUCED, Order::STATUS_SHIPPED];
+        if (! in_array($order->status_code, $allowedStatuses)) {
+            throw new BadRequestHttpException(__('error.shipment.order_not_produced'));
+        }
+
+        // 메인 작업지시 조회
+        $allWorkOrders = WorkOrder::where('tenant_id', $tenantId)
+            ->where('sales_order_id', $orderId)
+            ->where('status', '!=', WorkOrder::STATUS_CANCELLED)
+            ->get();
+
+        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo) && $wo->process_id !== null);
+
+        if ($mainWorkOrders->isEmpty()) {
+            throw new BadRequestHttpException(__('error.shipment.no_work_orders'));
+        }
+
+        $shipment = $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $userId);
+
+        if (! $shipment) {
+            throw new BadRequestHttpException(__('error.shipment.already_exists'));
+        }
+
+        return $shipment->load('items');
+    }
+
+    /**
+     * 수주 단위 자동 출하 생성 (생산완료 시)
+     *
+     * 수주의 모든 메인 작업지시가 완료되면, 전체 WO 품목을 합쳐서 출하 1건을 생성합니다.
+     * - 이미 수주에 연결된 출하가 있으면 스킵 (중복 방지)
+     * - 부분 출고는 출하관리 UI에서 수동 생성
+     *
+     * @param  \Illuminate\Support\Collection  $mainWorkOrders  메인 작업지시 컬렉션
+     */
+    private function createShipmentFromOrder(Order $order, $mainWorkOrders, int $tenantId, int $userId): ?Shipment
+    {
+        // 이미 이 수주에 연결된 출하가 있으면 스킵
+        $existingShipment = Shipment::where('tenant_id', $tenantId)
+            ->where('order_id', $order->id)
+            ->first();
+
+        if ($existingShipment) {
+            return $existingShipment;
+        }
+
+        $shipmentNo = Shipment::generateShipmentNo($tenantId);
+
+        $shipment = Shipment::create([
+            'tenant_id' => $tenantId,
+            'shipment_no' => $shipmentNo,
+            'work_order_id' => null, // 수주 단위이므로 개별 WO 연결 안함
+            'order_id' => $order->id,
+            'scheduled_date' => $order->delivery_date ?? now()->toDateString(),
+            'status' => 'scheduled',
+            'priority' => 'normal',
+            'delivery_method' => $order->delivery_method_code ?? 'pickup',
+            'can_ship' => true,
+            'created_by' => $userId,
+            'updated_by' => $userId,
+        ]);
+
+        // 모든 메인 작업지시의 품목을 출하 품목으로 복사
+        $seq = 0;
+        foreach ($mainWorkOrders as $wo) {
+            $workOrderItems = $wo->items()->get();
+
+            foreach ($workOrderItems as $woItem) {
+                $result = $woItem->options['result'] ?? [];
+                $lotNo = $result['lot_no'] ?? null;
+                $floorUnit = $this->getFloorUnitFromOrderItem($woItem->source_order_item_id, $tenantId);
+
+                ShipmentItem::create([
+                    'tenant_id' => $tenantId,
+                    'shipment_id' => $shipment->id,
+                    'seq' => ++$seq,
+                    'item_code' => $woItem->item_id ? "ITEM-{$woItem->item_id}" : null,
+                    'item_name' => $woItem->item_name,
+                    'floor_unit' => $floorUnit,
+                    'specification' => $woItem->specification,
+                    'quantity' => $result['good_qty'] ?? $woItem->quantity,
+                    'unit' => $woItem->unit,
+                    'lot_no' => $lotNo,
+                    'remarks' => null,
+                ]);
+            }
+
+            // WO에 품목이 없으면 수주 품목에서 fallback (해당 WO의 공정에 매칭되는 품목)
+            if ($workOrderItems->isEmpty() && $wo->salesOrder) {
+                $orderItems = $wo->salesOrder->items()->get();
+                foreach ($orderItems as $orderItem) {
+                    $floorUnit = $this->getFloorUnitFromOrderItem($orderItem->id, $tenantId);
+                    ShipmentItem::create([
+                        'tenant_id' => $tenantId,
+                        'shipment_id' => $shipment->id,
+                        'seq' => ++$seq,
+                        'item_code' => $orderItem->item_id ? "ITEM-{$orderItem->item_id}" : null,
+                        'item_name' => $orderItem->item_name,
+                        'floor_unit' => $floorUnit,
+                        'specification' => $orderItem->specification,
+                        'quantity' => $orderItem->quantity,
+                        'unit' => $orderItem->unit,
+                        'lot_no' => null,
+                        'remarks' => null,
+                    ]);
+                }
+            }
+        }
+
+        $this->auditLogger->log(
+            $tenantId,
+            'shipment',
+            $shipment->id,
+            'auto_created_from_order',
+            null,
+            [
+                'order_id' => $order->id,
+                'order_no' => $order->order_no,
+                'shipment_no' => $shipmentNo,
+                'work_order_count' => $mainWorkOrders->count(),
+                'items_count' => $shipment->items()->count(),
+            ]
+        );
+
+        return $shipment;
+    }
+
+    /**
+     * [DEPRECATED] 작업지시 단위 자동 출하 생성
+     *
+     * 수주 단위 출하(createShipmentFromOrder)로 대체됨.
+     * 부분 출고 등 특수 케이스에서 개별 WO 기반 출하가 필요할 경우를 위해 유지.
      */
     private function createShipmentFromWorkOrder(WorkOrder $workOrder, int $tenantId, int $userId): ?Shipment
     {
@@ -836,17 +988,50 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             return;
         }
 
-        // 작업지시 상태 → 수주 상태 매핑
-        $statusMap = [
-            WorkOrder::STATUS_IN_PROGRESS => Order::STATUS_IN_PRODUCTION,
-            WorkOrder::STATUS_COMPLETED => Order::STATUS_PRODUCED,
-            WorkOrder::STATUS_SHIPPED => Order::STATUS_SHIPPED,
-        ];
+        // 해당 수주의 모든 비보조 작업지시 상태 집계
+        $allWorkOrders = WorkOrder::where('tenant_id', $tenantId)
+            ->where('sales_order_id', $workOrder->sales_order_id)
+            ->where('status', '!=', WorkOrder::STATUS_CANCELLED)
+            ->get();
 
-        $newOrderStatus = $statusMap[$workOrder->status] ?? null;
+        // 보조 공정 및 공정 미지정 작업지시 제외
+        $mainWorkOrders = $allWorkOrders->filter(fn ($wo) => ! $this->isAuxiliaryWorkOrder($wo) && $wo->process_id !== null);
+
+        if ($mainWorkOrders->isEmpty()) {
+            return;
+        }
+
+        $totalCount = $mainWorkOrders->count();
+        $statusCounts = $mainWorkOrders->groupBy('status')->map->count();
+
+        $shippedCount = $statusCounts->get(WorkOrder::STATUS_SHIPPED, 0);
+        $completedCount = $statusCounts->get(WorkOrder::STATUS_COMPLETED, 0);
+        $inProgressCount = $statusCounts->get(WorkOrder::STATUS_IN_PROGRESS, 0);
+
+        // 집계 기반 수주 상태 결정
+        // 전부 출하 → SHIPPED
+        // 전부 완료(또는 완료+출하) → PRODUCED
+        // 하나라도 진행중/완료/출하 → IN_PRODUCTION
+        $newOrderStatus = null;
+        if ($shippedCount === $totalCount) {
+            $newOrderStatus = Order::STATUS_SHIPPED;
+        } elseif (($completedCount + $shippedCount) === $totalCount) {
+            $newOrderStatus = Order::STATUS_PRODUCED;
+        } elseif ($inProgressCount > 0 || $completedCount > 0 || $shippedCount > 0) {
+            $newOrderStatus = Order::STATUS_IN_PRODUCTION;
+        }
+
+        // 매핑되는 상태가 없으면 스킵
+        if (! $newOrderStatus) {
+            return;
+        }
+
+        // 이미 동일한 상태면 상태 변경은 스킵하되, PRODUCED인데 출하 없으면 재생성
+        if ($order->status_code === $newOrderStatus) {
+            if ($newOrderStatus === Order::STATUS_PRODUCED) {
+                $this->ensureShipmentExists($order, $mainWorkOrders, $tenantId);
+            }
 
-        // 매핑되는 상태가 없거나 이미 동일한 상태면 스킵
-        if (! $newOrderStatus || $order->status_code === $newOrderStatus) {
             return;
         }
 
@@ -861,9 +1046,19 @@ private function syncOrderStatus(WorkOrder $workOrder, int $tenantId): void
             'order',
             $order->id,
             'status_synced_from_work_order',
-            ['status_code' => $oldOrderStatus, 'work_order_id' => $workOrder->id],
-            ['status_code' => $newOrderStatus, 'work_order_id' => $workOrder->id]
+            ['status_code' => $oldOrderStatus, 'work_order_id' => $workOrder->id, 'aggregated' => true],
+            ['status_code' => $newOrderStatus, 'work_order_counts' => [
+                'total' => $totalCount,
+                'shipped' => $shippedCount,
+                'completed' => $completedCount,
+                'in_progress' => $inProgressCount,
+            ]]
         );
+
+        // 생산완료(PRODUCED) 전환 시 → 수주 단위 출하 자동 생성
+        if ($newOrderStatus === Order::STATUS_PRODUCED) {
+            $this->createShipmentFromOrder($order, $mainWorkOrders, $tenantId, $this->apiUserId());
+        }
     }
 
     /**
@@ -952,7 +1147,7 @@ private function saveItemResults(WorkOrder $workOrder, ?array $resultData, int $
      */
     private function isAuxiliaryWorkOrder(WorkOrder $workOrder): bool
     {
-        $options = is_array($workOrder->options) ? $workOrder->options : (json_decode($workOrder->options, true) ?? []);
+        $options = is_array($workOrder->options) ? $workOrder->options : (json_decode($workOrder->options ?? '{}', true) ?? []);
 
         return ! empty($options['is_auxiliary']);
     }
@@ -1846,15 +2041,92 @@ public function toggleStepProgress(int $workOrderId, int $progressId): array
             $after
         );
 
+        // 모든 공정 단계 완료 시 → 작업지시 자동 완료
+        $workOrderStatusChanged = false;
+        if ($progress->isCompleted()) {
+            $workOrderStatusChanged = $this->autoCompleteWorkOrderIfAllStepsDone($workOrder, $tenantId, $userId);
+        }
+
         return [
             'id' => $progress->id,
             'status' => $progress->status,
             'is_completed' => $progress->isCompleted(),
             'completed_at' => $progress->completed_at?->toDateTimeString(),
             'completed_by' => $progress->completed_by,
+            'work_order_status_changed' => $workOrderStatusChanged,
         ];
     }
 
+    /**
+     * 모든 공정 단계 완료 시 작업지시를 자동으로 완료 처리
+     *
+     * 트리거: 마지막 공정 단계(포장 등) 완료 체크 시
+     * 흐름: 전 단계 완료 → 작업지시 completed → 수주 상태 동기화 → 출하 자동 생성
+     */
+    private function autoCompleteWorkOrderIfAllStepsDone(WorkOrder $workOrder, int $tenantId, int $userId): bool
+    {
+        // 이미 완료/출하 상태면 스킵
+        if (in_array($workOrder->status, [WorkOrder::STATUS_COMPLETED, WorkOrder::STATUS_SHIPPED])) {
+            return false;
+        }
+
+        // 해당 작업지시의 모든 공정 단계 조회
+        $allSteps = WorkOrderStepProgress::where('work_order_id', $workOrder->id)->get();
+
+        if ($allSteps->isEmpty()) {
+            return false;
+        }
+
+        // 미완료 step 자동 보정: 같은 개소(work_order_item)의 다른 step이 모두 완료된 경우
+        // 자재투입 등 모달 방식 step이 DB에 waiting으로 남아있을 수 있음
+        $incompleteSteps = $allSteps->where('status', '!=', WorkOrderStepProgress::STATUS_COMPLETED);
+        if ($incompleteSteps->isNotEmpty()) {
+            $this->autoCompleteOrphanedSteps($allSteps, $incompleteSteps, $userId);
+
+            // 보정 후 다시 확인
+            $allSteps = WorkOrderStepProgress::where('work_order_id', $workOrder->id)->get();
+            $allCompleted = $allSteps->every(fn ($step) => $step->status === WorkOrderStepProgress::STATUS_COMPLETED);
+
+            if (! $allCompleted) {
+                return false;
+            }
+        }
+
+        // 작업지시 완료 처리 (updateStatus 재사용으로 출하 생성/수주 동기화 모두 트리거)
+        $this->updateStatus($workOrder->id, WorkOrder::STATUS_COMPLETED);
+
+        return true;
+    }
+
+    /**
+     * 같은 개소(work_order_item)의 나머지 step이 모두 완료되었으면
+     * 남은 미완료 step(자재투입 등)도 자동 완료 처리
+     */
+    private function autoCompleteOrphanedSteps($allSteps, $incompleteSteps, int $userId): void
+    {
+        // 개소(item)별로 그룹핑
+        $stepsByItem = $allSteps->groupBy('work_order_item_id');
+
+        foreach ($incompleteSteps as $incomplete) {
+            $itemSteps = $stepsByItem->get($incomplete->work_order_item_id);
+            if (! $itemSteps) {
+                continue;
+            }
+
+            // 이 개소에서 이 step만 미완료인지 확인
+            $otherIncomplete = $itemSteps->where('id', '!=', $incomplete->id)
+                ->where('status', '!=', WorkOrderStepProgress::STATUS_COMPLETED);
+
+            if ($otherIncomplete->isEmpty()) {
+                // 이 step만 남았으면 자동 완료
+                $incomplete->status = WorkOrderStepProgress::STATUS_COMPLETED;
+                $incomplete->completed_at = now();
+                $incomplete->completed_by = $userId;
+                $incomplete->save();
+            }
+        }
+    }
+
     /**
      * 자재 투입 이력 조회
      */

composer.json

@@ -14,6 +14,7 @@
         "laravel/mcp": "^0.1.1",
         "laravel/sanctum": "^4.0",
         "laravel/tinker": "^2.10.1",
+        "league/flysystem-aws-s3-v3": "^3.32",
         "livewire/livewire": "^3.0",
         "maatwebsite/excel": "^3.1",
         "spatie/laravel-permission": "^6.21"

composer.lock

@@ -4,8 +4,159 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "340d586f1c4e3f7bd0728229300967da",
+    "content-hash": "f39a7807cc0a6aa991e31a6acffc9508",
     "packages": [
+        {
+            "name": "aws/aws-crt-php",
+            "version": "v1.2.7",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/awslabs/aws-crt-php.git",
+                "reference": "d71d9906c7bb63a28295447ba12e74723bd3730e"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/awslabs/aws-crt-php/zipball/d71d9906c7bb63a28295447ba12e74723bd3730e",
+                "reference": "d71d9906c7bb63a28295447ba12e74723bd3730e",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=5.5"
+            },
+            "require-dev": {
+                "phpunit/phpunit": "^4.8.35||^5.6.3||^9.5",
+                "yoast/phpunit-polyfills": "^1.0"
+            },
+            "suggest": {
+                "ext-awscrt": "Make sure you install awscrt native extension to use any of the functionality."
+            },
+            "type": "library",
+            "autoload": {
+                "classmap": [
+                    "src/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "Apache-2.0"
+            ],
+            "authors": [
+                {
+                    "name": "AWS SDK Common Runtime Team",
+                    "email": "aws-sdk-common-runtime@amazon.com"
+                }
+            ],
+            "description": "AWS Common Runtime for PHP",
+            "homepage": "https://github.com/awslabs/aws-crt-php",
+            "keywords": [
+                "amazon",
+                "aws",
+                "crt",
+                "sdk"
+            ],
+            "support": {
+                "issues": "https://github.com/awslabs/aws-crt-php/issues",
+                "source": "https://github.com/awslabs/aws-crt-php/tree/v1.2.7"
+            },
+            "time": "2024-10-18T22:15:13+00:00"
+        },
+        {
+            "name": "aws/aws-sdk-php",
+            "version": "3.372.3",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/aws/aws-sdk-php.git",
+                "reference": "d207d2ca972c9b10674e535dacd4a5d956a80bad"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/aws/aws-sdk-php/zipball/d207d2ca972c9b10674e535dacd4a5d956a80bad",
+                "reference": "d207d2ca972c9b10674e535dacd4a5d956a80bad",
+                "shasum": ""
+            },
+            "require": {
+                "aws/aws-crt-php": "^1.2.3",
+                "ext-json": "*",
+                "ext-pcre": "*",
+                "ext-simplexml": "*",
+                "guzzlehttp/guzzle": "^7.4.5",
+                "guzzlehttp/promises": "^2.0",
+                "guzzlehttp/psr7": "^2.4.5",
+                "mtdowling/jmespath.php": "^2.8.0",
+                "php": ">=8.1",
+                "psr/http-message": "^1.0 || ^2.0",
+                "symfony/filesystem": "^v5.4.45 || ^v6.4.3 || ^v7.1.0 || ^v8.0.0"
+            },
+            "require-dev": {
+                "andrewsville/php-token-reflection": "^1.4",
+                "aws/aws-php-sns-message-validator": "~1.0",
+                "behat/behat": "~3.0",
+                "composer/composer": "^2.7.8",
+                "dms/phpunit-arraysubset-asserts": "^0.4.0",
+                "doctrine/cache": "~1.4",
+                "ext-dom": "*",
+                "ext-openssl": "*",
+                "ext-sockets": "*",
+                "phpunit/phpunit": "^9.6",
+                "psr/cache": "^2.0 || ^3.0",
+                "psr/simple-cache": "^2.0 || ^3.0",
+                "sebastian/comparator": "^1.2.3 || ^4.0 || ^5.0",
+                "yoast/phpunit-polyfills": "^2.0"
+            },
+            "suggest": {
+                "aws/aws-php-sns-message-validator": "To validate incoming SNS notifications",
+                "doctrine/cache": "To use the DoctrineCacheAdapter",
+                "ext-curl": "To send requests using cURL",
+                "ext-openssl": "Allows working with CloudFront private distributions and verifying received SNS messages",
+                "ext-pcntl": "To use client-side monitoring",
+                "ext-sockets": "To use client-side monitoring"
+            },
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "3.0-dev"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "src/functions.php"
+                ],
+                "psr-4": {
+                    "Aws\\": "src/"
+                },
+                "exclude-from-classmap": [
+                    "src/data/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "Apache-2.0"
+            ],
+            "authors": [
+                {
+                    "name": "Amazon Web Services",
+                    "homepage": "https://aws.amazon.com"
+                }
+            ],
+            "description": "AWS SDK for PHP - Use Amazon Web Services in your PHP project",
+            "homepage": "https://aws.amazon.com/sdk-for-php",
+            "keywords": [
+                "amazon",
+                "aws",
+                "cloud",
+                "dynamodb",
+                "ec2",
+                "glacier",
+                "s3",
+                "sdk"
+            ],
+            "support": {
+                "forum": "https://github.com/aws/aws-sdk-php/discussions",
+                "issues": "https://github.com/aws/aws-sdk-php/issues",
+                "source": "https://github.com/aws/aws-sdk-php/tree/3.372.3"
+            },
+            "time": "2026-03-10T18:07:21+00:00"
+        },
         {
             "name": "brick/math",
             "version": "0.13.1",
@@ -2512,6 +2663,61 @@
             },
             "time": "2025-06-25T13:29:59+00:00"
         },
+        {
+            "name": "league/flysystem-aws-s3-v3",
+            "version": "3.32.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/thephpleague/flysystem-aws-s3-v3.git",
+                "reference": "a1979df7c9784d334ea6df356aed3d18ac6673d0"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/thephpleague/flysystem-aws-s3-v3/zipball/a1979df7c9784d334ea6df356aed3d18ac6673d0",
+                "reference": "a1979df7c9784d334ea6df356aed3d18ac6673d0",
+                "shasum": ""
+            },
+            "require": {
+                "aws/aws-sdk-php": "^3.295.10",
+                "league/flysystem": "^3.10.0",
+                "league/mime-type-detection": "^1.0.0",
+                "php": "^8.0.2"
+            },
+            "conflict": {
+                "guzzlehttp/guzzle": "<7.0",
+                "guzzlehttp/ringphp": "<1.1.1"
+            },
+            "type": "library",
+            "autoload": {
+                "psr-4": {
+                    "League\\Flysystem\\AwsS3V3\\": ""
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Frank de Jonge",
+                    "email": "info@frankdejonge.nl"
+                }
+            ],
+            "description": "AWS S3 filesystem adapter for Flysystem.",
+            "keywords": [
+                "Flysystem",
+                "aws",
+                "file",
+                "files",
+                "filesystem",
+                "s3",
+                "storage"
+            ],
+            "support": {
+                "source": "https://github.com/thephpleague/flysystem-aws-s3-v3/tree/3.32.0"
+            },
+            "time": "2026-02-25T16:46:44+00:00"
+        },
         {
             "name": "league/flysystem-local",
             "version": "3.30.0",
@@ -3236,6 +3442,72 @@
             ],
             "time": "2025-03-24T10:02:05+00:00"
         },
+        {
+            "name": "mtdowling/jmespath.php",
+            "version": "2.8.0",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/jmespath/jmespath.php.git",
+                "reference": "a2a865e05d5f420b50cc2f85bb78d565db12a6bc"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/jmespath/jmespath.php/zipball/a2a865e05d5f420b50cc2f85bb78d565db12a6bc",
+                "reference": "a2a865e05d5f420b50cc2f85bb78d565db12a6bc",
+                "shasum": ""
+            },
+            "require": {
+                "php": "^7.2.5 || ^8.0",
+                "symfony/polyfill-mbstring": "^1.17"
+            },
+            "require-dev": {
+                "composer/xdebug-handler": "^3.0.3",
+                "phpunit/phpunit": "^8.5.33"
+            },
+            "bin": [
+                "bin/jp.php"
+            ],
+            "type": "library",
+            "extra": {
+                "branch-alias": {
+                    "dev-master": "2.8-dev"
+                }
+            },
+            "autoload": {
+                "files": [
+                    "src/JmesPath.php"
+                ],
+                "psr-4": {
+                    "JmesPath\\": "src/"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Graham Campbell",
+                    "email": "hello@gjcampbell.co.uk",
+                    "homepage": "https://github.com/GrahamCampbell"
+                },
+                {
+                    "name": "Michael Dowling",
+                    "email": "mtdowling@gmail.com",
+                    "homepage": "https://github.com/mtdowling"
+                }
+            ],
+            "description": "Declaratively specify how to extract elements from a JSON document",
+            "keywords": [
+                "json",
+                "jsonpath"
+            ],
+            "support": {
+                "issues": "https://github.com/jmespath/jmespath.php/issues",
+                "source": "https://github.com/jmespath/jmespath.php/tree/2.8.0"
+            },
+            "time": "2024-09-04T18:46:31+00:00"
+        },
         {
             "name": "nesbot/carbon",
             "version": "3.10.1",
@@ -5230,6 +5502,76 @@
             ],
             "time": "2024-09-25T14:21:43+00:00"
         },
+        {
+            "name": "symfony/filesystem",
+            "version": "v8.0.6",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/symfony/filesystem.git",
+                "reference": "7bf9162d7a0dff98d079b72948508fa48018a770"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/symfony/filesystem/zipball/7bf9162d7a0dff98d079b72948508fa48018a770",
+                "reference": "7bf9162d7a0dff98d079b72948508fa48018a770",
+                "shasum": ""
+            },
+            "require": {
+                "php": ">=8.4",
+                "symfony/polyfill-ctype": "~1.8",
+                "symfony/polyfill-mbstring": "~1.8"
+            },
+            "require-dev": {
+                "symfony/process": "^7.4|^8.0"
+            },
+            "type": "library",
+            "autoload": {
+                "psr-4": {
+                    "Symfony\\Component\\Filesystem\\": ""
+                },
+                "exclude-from-classmap": [
+                    "/Tests/"
+                ]
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Fabien Potencier",
+                    "email": "fabien@symfony.com"
+                },
+                {
+                    "name": "Symfony Community",
+                    "homepage": "https://symfony.com/contributors"
+                }
+            ],
+            "description": "Provides basic utilities for the filesystem",
+            "homepage": "https://symfony.com",
+            "support": {
+                "source": "https://github.com/symfony/filesystem/tree/v8.0.6"
+            },
+            "funding": [
+                {
+                    "url": "https://symfony.com/sponsor",
+                    "type": "custom"
+                },
+                {
+                    "url": "https://github.com/fabpot",
+                    "type": "github"
+                },
+                {
+                    "url": "https://github.com/nicolas-grekas",
+                    "type": "github"
+                },
+                {
+                    "url": "https://tidelift.com/funding/github/packagist/symfony/symfony",
+                    "type": "tidelift"
+                }
+            ],
+            "time": "2026-02-25T16:59:43+00:00"
+        },
         {
             "name": "symfony/finder",
             "version": "v7.3.0",
@@ -10773,5 +11115,5 @@
         "php": "^8.2"
     },
     "platform-dev": {},
-    "plugin-api-version": "2.6.0"
+    "plugin-api-version": "2.9.0"
 }

config/filesystems.php

@@ -76,6 +76,18 @@
             'report' => false,
         ],
 
+        'r2' => [
+            'driver' => 's3',
+            'key' => env('R2_ACCESS_KEY_ID'),
+            'secret' => env('R2_SECRET_ACCESS_KEY'),
+            'region' => env('R2_REGION', 'auto'),
+            'bucket' => env('R2_BUCKET'),
+            'endpoint' => env('R2_ENDPOINT'),
+            'use_path_style_endpoint' => true,
+            'throw' => false,
+            'report' => false,
+        ],
+
     ],
 
     /*

config/services.php

@@ -58,4 +58,17 @@
         'exchange_secret' => env('INTERNAL_EXCHANGE_SECRET'),
     ],
 
+    /*
+    |--------------------------------------------------------------------------
+    | BaroBill (바로빌 전자세금계산서/회계 연동)
+    |--------------------------------------------------------------------------
+    | MNG와 동일한 설정 구조를 사용한다.
+    */
+    '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),
+    ],
+
 ];

database/migrations/2026_03_11_100000_add_certificate_file_id_to_receivings_table.php

@@ -0,0 +1,31 @@
+<?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('receivings', function (Blueprint $table) {
+            $table->unsignedBigInteger('certificate_file_id')
+                ->nullable()
+                ->after('options')
+                ->comment('업체 제공 성적서 파일 ID');
+
+            $table->foreign('certificate_file_id')
+                ->references('id')
+                ->on('files')
+                ->nullOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('receivings', function (Blueprint $table) {
+            $table->dropForeign(['certificate_file_id']);
+            $table->dropColumn('certificate_file_id');
+        });
+    }
+};

database/migrations/2026_03_11_100000_add_options_to_barobill_tables.php

@@ -0,0 +1,59 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 바로빌 관련 테이블에 options JSON 컬럼 추가
+ *
+ * SAM options 컬럼 정책에 따라 모든 비즈니스 테이블에
+ * 확장 가능한 options JSON 컬럼을 추가한다.
+ *
+ * @see docs/standards/options-column-policy.md
+ */
+return new class extends Migration
+{
+    /**
+     * options 컬럼을 추가할 테이블 목록
+     */
+    private array $tables = [
+        'barobill_settings',
+        'barobill_configs',
+        'barobill_members',
+        'barobill_subscriptions',
+        'barobill_billing_records',
+        'barobill_monthly_summaries',
+        'barobill_pricing_policies',
+        'barobill_bank_transactions',
+        'barobill_bank_transaction_overrides',
+        'barobill_bank_transaction_splits',
+        'barobill_bank_sync_status',
+        'barobill_card_transactions',
+        'barobill_card_transaction_splits',
+        'barobill_card_transaction_amount_logs',
+        'barobill_card_transaction_hides',
+    ];
+
+    public function up(): void
+    {
+        foreach ($this->tables as $table) {
+            if (Schema::hasTable($table) && ! Schema::hasColumn($table, 'options')) {
+                Schema::table($table, function (Blueprint $table) {
+                    $table->json('options')->nullable()->after('id');
+                });
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        foreach ($this->tables as $table) {
+            if (Schema::hasTable($table) && Schema::hasColumn($table, 'options')) {
+                Schema::table($table, function (Blueprint $table) {
+                    $table->dropColumn('options');
+                });
+            }
+        }
+    }
+};

database/migrations/2026_03_11_174640_create_checklist_templates_table.php

@@ -0,0 +1,110 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('checklist_templates', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트ID');
+            $table->string('name', 255)->default('품질인정심사 점검표')->comment('템플릿명');
+            $table->string('type', 50)->default('day1_audit')->comment('심사유형: day1_audit, day2_lot 등');
+            $table->json('categories')->comment('카테고리/항목 JSON');
+            $table->json('options')->nullable()->comment('확장 속성');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'type'], 'uq_checklist_templates_tenant_type');
+            $table->index(['tenant_id', 'type'], 'idx_checklist_templates_tenant_type');
+            $table->foreign('tenant_id')->references('id')->on('tenants');
+            $table->foreign('created_by')->references('id')->on('users')->onDelete('set null');
+            $table->foreign('updated_by')->references('id')->on('users')->onDelete('set null');
+        });
+
+        // 기존 테넌트에 기본 템플릿 시딩
+        $this->seedDefaultTemplates();
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('checklist_templates');
+    }
+
+    private function seedDefaultTemplates(): void
+    {
+        $defaultCategories = json_encode([
+            [
+                'id' => 'cat-1',
+                'title' => '원재료 품질관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-1-1', 'name' => '수입검사 기준 확인'],
+                    ['id' => 'cat-1-2', 'name' => '불합격품 처리 기준 확인'],
+                    ['id' => 'cat-1-3', 'name' => '자재 보관 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-2',
+                'title' => '제조공정 관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-2-1', 'name' => '작업표준서 확인'],
+                    ['id' => 'cat-2-2', 'name' => '공정검사 기준 확인'],
+                    ['id' => 'cat-2-3', 'name' => '부적합품 처리 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-3',
+                'title' => '제품 품질관리 기준',
+                'subItems' => [
+                    ['id' => 'cat-3-1', 'name' => '제품검사 기준 확인'],
+                    ['id' => 'cat-3-2', 'name' => '출하검사 기준 확인'],
+                    ['id' => 'cat-3-3', 'name' => '클레임 처리 기준 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-4',
+                'title' => '제조설비 관리',
+                'subItems' => [
+                    ['id' => 'cat-4-1', 'name' => '설비관리 기준 확인'],
+                    ['id' => 'cat-4-2', 'name' => '설비점검 이력 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-5',
+                'title' => '검사설비 관리',
+                'subItems' => [
+                    ['id' => 'cat-5-1', 'name' => '검사설비 관리 기준 확인'],
+                    ['id' => 'cat-5-2', 'name' => '교정 이력 확인'],
+                ],
+            ],
+            [
+                'id' => 'cat-6',
+                'title' => '문서 및 인증 관리',
+                'subItems' => [
+                    ['id' => 'cat-6-1', 'name' => '문서관리 기준 확인'],
+                    ['id' => 'cat-6-2', 'name' => 'KS/인증 관리 현황 확인'],
+                ],
+            ],
+        ], JSON_UNESCAPED_UNICODE);
+
+        $tenantIds = DB::table('tenants')->pluck('id');
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            DB::table('checklist_templates')->insert([
+                'tenant_id' => $tenantId,
+                'name' => '품질인정심사 점검표',
+                'type' => 'day1_audit',
+                'categories' => $defaultCategories,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+        }
+    }
+};

database/migrations/2026_03_11_213232_alter_files_table_extend_mime_type.php

@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->string('mime_type', 150)->change();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('files', function (Blueprint $table) {
+            $table->string('mime_type', 50)->change();
+        });
+    }
+};

database/migrations/2026_03_12_100000_add_options_to_equipment_tables.php

@@ -0,0 +1,38 @@
+<?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('equipments') && ! Schema::hasColumn('equipments', 'options')) {
+            Schema::table('equipments', function (Blueprint $table) {
+                $table->json('options')->nullable()->after('memo')->comment('확장 속성 JSON');
+            });
+        }
+
+        if (Schema::hasTable('equipment_repairs') && ! Schema::hasColumn('equipment_repairs', 'options')) {
+            Schema::table('equipment_repairs', function (Blueprint $table) {
+                $table->json('options')->nullable()->after('memo')->comment('확장 속성 JSON');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        if (Schema::hasTable('equipments') && Schema::hasColumn('equipments', 'options')) {
+            Schema::table('equipments', function (Blueprint $table) {
+                $table->dropColumn('options');
+            });
+        }
+
+        if (Schema::hasTable('equipment_repairs') && Schema::hasColumn('equipment_repairs', 'options')) {
+            Schema::table('equipment_repairs', function (Blueprint $table) {
+                $table->dropColumn('options');
+            });
+        }
+    }
+};

database/migrations/2026_03_12_100000_create_tenant_mail_configs_table.php

@@ -0,0 +1,38 @@
+<?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('tenant_mail_configs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('provider', 20)->default('platform')->comment('발송 방식: platform, smtp, ses, mailgun');
+            $table->string('from_address', 255)->comment('발신 이메일');
+            $table->string('from_name', 255)->comment('발신자명');
+            $table->string('reply_to', 255)->nullable()->comment('회신 주소');
+            $table->boolean('is_verified')->default(false)->comment('도메인 검증 여부');
+            $table->unsignedInteger('daily_limit')->default(500)->comment('일일 발송 한도');
+            $table->boolean('is_active')->default(true)->comment('활성 여부');
+            $table->json('options')->nullable()->comment('SMTP 설정, 브랜딩, 연결 테스트 결과');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique('tenant_id', 'uq_tenant_mail_configs');
+            $table->index(['tenant_id', 'is_active']);
+            $table->foreign('tenant_id')->references('id')->on('tenants')->cascadeOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('tenant_mail_configs');
+    }
+};

database/migrations/2026_03_12_100001_create_mail_logs_table.php

@@ -0,0 +1,34 @@
+<?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('mail_logs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('mailable_type', 100)->comment('Mailable 클래스명');
+            $table->string('to_address', 255)->comment('수신자');
+            $table->string('from_address', 255)->comment('발신자');
+            $table->string('subject', 500)->comment('제목');
+            $table->string('status', 20)->default('queued')->comment('상태: queued, sent, failed, bounced');
+            $table->timestamp('sent_at')->nullable()->comment('발송 시각');
+            $table->json('options')->nullable()->comment('에러 메시지, 재시도 횟수, 관련 모델');
+            $table->timestamps();
+
+            $table->index(['tenant_id', 'status'], 'idx_mail_logs_tenant_status');
+            $table->index(['tenant_id', 'created_at'], 'idx_mail_logs_tenant_date');
+            $table->index(['tenant_id', 'mailable_type'], 'idx_mail_logs_mailable');
+            $table->foreign('tenant_id')->references('id')->on('tenants')->cascadeOnDelete();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('mail_logs');
+    }
+};

database/migrations/2026_03_12_100001_ensure_equipment_tables_exist.php

@@ -0,0 +1,203 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * equipment 테이블이 기본 DB(sam)에 존재하는지 확인하고, 없으면 생성한다.
+ *
+ * 배경: 기존 마이그레이션이 codebridge DB에 테이블을 생성했으나,
+ * 운영서버(API+React)에서는 기본 DB(sam/sam_prod)에 테이블이 필요하다.
+ * 이미 테이블이 존재하는 환경에서는 모든 생성을 건너뛴다.
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        // 1. equipments (메인 설비 마스터)
+        if (! Schema::hasTable('equipments')) {
+            Schema::create('equipments', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->string('equipment_code', 20)->comment('설비코드 (KD-M-001 형식)');
+                $table->string('name', 100)->comment('설비명');
+                $table->string('equipment_type', 50)->nullable()->comment('설비유형');
+                $table->string('specification', 255)->nullable()->comment('규격');
+                $table->string('manufacturer', 100)->nullable()->comment('제조사');
+                $table->string('model_name', 100)->nullable()->comment('모델명');
+                $table->string('serial_no', 100)->nullable()->comment('제조번호');
+                $table->string('location', 100)->nullable()->comment('위치');
+                $table->string('production_line', 50)->nullable()->comment('생산라인');
+                $table->date('purchase_date')->nullable()->comment('구입일');
+                $table->date('install_date')->nullable()->comment('설치일');
+                $table->decimal('purchase_price', 15, 2)->nullable()->comment('구입가격');
+                $table->integer('useful_life')->nullable()->comment('내용연수');
+                $table->string('status', 20)->default('active')->comment('상태: active/idle/disposed');
+                $table->date('disposed_date')->nullable()->comment('폐기일');
+                $table->foreignId('manager_id')->nullable()->comment('담당자 ID');
+                $table->foreignId('sub_manager_id')->nullable()->comment('부 담당자 ID');
+                $table->string('photo_path', 500)->nullable()->comment('설비사진 경로');
+                $table->text('memo')->nullable()->comment('비고');
+                $table->json('options')->nullable()->comment('확장 속성 JSON');
+                $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+                $table->integer('sort_order')->default(0)->comment('정렬순서');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->foreignId('deleted_by')->nullable()->comment('삭제자 ID');
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->unique(['tenant_id', 'equipment_code'], 'uq_equipment_code');
+                $table->index(['tenant_id', 'status'], 'idx_equipment_status');
+                $table->index(['tenant_id', 'production_line'], 'idx_equipment_line');
+                $table->index(['tenant_id', 'equipment_type'], 'idx_equipment_type');
+            });
+        }
+
+        // 2. equipment_inspection_templates (점검항목 템플릿)
+        if (! Schema::hasTable('equipment_inspection_templates')) {
+            Schema::create('equipment_inspection_templates', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->string('inspection_cycle', 20)->default('daily')
+                    ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+                $table->integer('item_no')->comment('항목번호');
+                $table->string('check_point', 50)->comment('점검개소');
+                $table->string('check_item', 100)->comment('점검항목');
+                $table->string('check_timing', 20)->nullable()->comment('시기: operating/stopped');
+                $table->string('check_frequency', 50)->nullable()->comment('주기');
+                $table->text('check_method')->nullable()->comment('점검방법 및 기준');
+                $table->integer('sort_order')->default(0)->comment('정렬순서');
+                $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+                $table->timestamps();
+
+                $table->unique(['equipment_id', 'inspection_cycle', 'item_no'], 'uq_equipment_cycle_item_no');
+                $table->index('tenant_id', 'idx_insp_tmpl_tenant');
+                $table->index('inspection_cycle', 'idx_insp_tmpl_cycle');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 3. equipment_inspections (점검 헤더)
+        if (! Schema::hasTable('equipment_inspections')) {
+            Schema::create('equipment_inspections', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->string('inspection_cycle', 20)->default('daily')
+                    ->comment('점검주기: daily/weekly/monthly/bimonthly/quarterly/semiannual');
+                $table->string('year_month', 7)->comment('점검년월 (2026-02)');
+                $table->string('overall_judgment', 10)->nullable()->comment('종합판정: OK/NG');
+                $table->foreignId('inspector_id')->nullable()->comment('점검자 ID');
+                $table->text('repair_note')->nullable()->comment('수리내역');
+                $table->text('issue_note')->nullable()->comment('이상내용');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->timestamps();
+
+                $table->unique(['tenant_id', 'equipment_id', 'inspection_cycle', 'year_month'], 'uq_inspection_cycle_period');
+                $table->index(['tenant_id', 'inspection_cycle', 'year_month'], 'idx_inspection_cycle_period');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 4. equipment_inspection_details (점검 상세)
+        if (! Schema::hasTable('equipment_inspection_details')) {
+            Schema::create('equipment_inspection_details', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('inspection_id')->comment('점검 헤더 ID');
+                $table->unsignedBigInteger('template_item_id')->comment('점검항목 템플릿 ID');
+                $table->date('check_date')->comment('점검일');
+                $table->string('result', 10)->nullable()->comment('결과: good/bad/repaired');
+                $table->string('note', 500)->nullable()->comment('비고');
+                $table->timestamps();
+
+                $table->unique(['inspection_id', 'template_item_id', 'check_date'], 'uq_inspection_detail');
+
+                $table->foreign('inspection_id')
+                    ->references('id')
+                    ->on('equipment_inspections')
+                    ->onDelete('cascade');
+
+                $table->foreign('template_item_id')
+                    ->references('id')
+                    ->on('equipment_inspection_templates')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 5. equipment_repairs (수리이력)
+        if (! Schema::hasTable('equipment_repairs')) {
+            Schema::create('equipment_repairs', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->date('repair_date')->comment('수리일');
+                $table->string('repair_type', 20)->comment('보전구분: internal/external');
+                $table->decimal('repair_hours', 5, 1)->nullable()->comment('수리시간');
+                $table->text('description')->nullable()->comment('수리내용');
+                $table->decimal('cost', 15, 2)->nullable()->comment('수리비용');
+                $table->string('vendor', 100)->nullable()->comment('외주업체');
+                $table->foreignId('repaired_by')->nullable()->comment('수리자 ID');
+                $table->text('memo')->nullable()->comment('비고');
+                $table->json('options')->nullable()->comment('확장 속성 JSON');
+                $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+                $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+                $table->timestamps();
+                $table->softDeletes();
+
+                $table->index(['tenant_id', 'repair_date'], 'idx_repair_date');
+                $table->index(['tenant_id', 'equipment_id'], 'idx_repair_equipment');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+            });
+        }
+
+        // 6. equipment_process (설비-공정 매핑)
+        if (! Schema::hasTable('equipment_process')) {
+            Schema::create('equipment_process', function (Blueprint $table) {
+                $table->id();
+                $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+                $table->unsignedBigInteger('process_id')->comment('공정 ID');
+                $table->tinyInteger('is_primary')->default(0)->comment('주 설비 여부');
+                $table->timestamps();
+
+                $table->unique(['equipment_id', 'process_id'], 'uq_equipment_process');
+
+                $table->foreign('equipment_id')
+                    ->references('id')
+                    ->on('equipments')
+                    ->onDelete('cascade');
+
+                $table->foreign('process_id')
+                    ->references('id')
+                    ->on('processes')
+                    ->onDelete('cascade');
+            });
+        }
+    }
+
+    public function down(): void
+    {
+        // 역순으로 삭제 (FK 의존성)
+        Schema::dropIfExists('equipment_process');
+        Schema::dropIfExists('equipment_inspection_details');
+        Schema::dropIfExists('equipment_repairs');
+        Schema::dropIfExists('equipment_inspections');
+        Schema::dropIfExists('equipment_inspection_templates');
+        Schema::dropIfExists('equipments');
+    }
+};

lang/ko/error.php

@@ -99,6 +99,9 @@
         'cannot_delete' => '현재 상태에서는 삭제할 수 없습니다.',
         'invalid_status' => '유효하지 않은 상태입니다.',
         'cannot_ship' => '출하 가능 상태가 아닙니다.',
+        'order_not_produced' => '생산완료 상태의 수주만 출하를 생성할 수 있습니다.',
+        'no_work_orders' => '해당 수주에 유효한 작업지시가 없습니다.',
+        'already_exists' => '이미 해당 수주에 출하가 존재합니다.',
     ],
 
     // 파일 관리 관련
@@ -282,10 +285,14 @@
         'not_editable' => '작성중 상태의 급여만 수정할 수 있습니다.',
         'not_deletable' => '작성중 상태의 급여만 삭제할 수 있습니다.',
         'not_confirmable' => '작성중 상태의 급여만 확정할 수 있습니다.',
+        'not_unconfirmable' => '확정된 급여만 확정 취소할 수 있습니다.',
         'not_payable' => '확정된 급여만 지급 처리할 수 있습니다.',
+        'not_unpayable' => '지급완료된 급여만 지급 취소할 수 있습니다.',
+        'no_previous_month' => '전월 급여 데이터가 없습니다.',
         'invalid_withdrawal' => '유효하지 않은 출금 내역입니다.',
         'user_not_found' => '직원 정보를 찾을 수 없습니다.',
         'no_base_salary' => '기본급이 설정되지 않았습니다.',
+        'no_confirmed_payrolls' => '해당 연월에 확정된 급여가 없습니다.',
     ],
 
     // 세금계산서 관련
@@ -469,6 +476,17 @@
         'invalid_status' => '유효하지 않은 입찰 상태입니다.',
     ],
 
+    // 설비 관리
+    'equipment' => [
+        'not_found' => '설비 정보를 찾을 수 없습니다.',
+        'template_not_found' => '점검항목을 찾을 수 없습니다.',
+        'inspection_not_found' => '점검 데이터를 찾을 수 없습니다.',
+        'repair_not_found' => '수리이력을 찾을 수 없습니다.',
+        'photo_not_found' => '사진을 찾을 수 없습니다.',
+        'invalid_cycle' => '유효하지 않은 점검주기입니다.',
+        'no_source_templates' => '복사할 점검항목이 없습니다.',
+    ],
+
     // 전자계약 (E-Sign)
     'esign' => [
         'invalid_token' => '유효하지 않은 서명 링크입니다.',

lang/ko/message.php

@@ -320,10 +320,16 @@
         'updated' => '급여가 수정되었습니다.',
         'deleted' => '급여가 삭제되었습니다.',
         'confirmed' => '급여가 확정되었습니다.',
+        'unconfirmed' => '급여 확정이 취소되었습니다.',
         'paid' => '급여가 지급 처리되었습니다.',
+        'unpaid' => '급여 지급이 취소되었습니다.',
         'bulk_confirmed' => '급여가 일괄 확정되었습니다.',
+        'bulk_generated' => '급여가 일괄 생성되었습니다.',
+        'copied' => '전월 급여가 복사되었습니다.',
         'calculated' => '급여가 일괄 계산되었습니다.',
         'payslip_fetched' => '급여명세서를 조회했습니다.',
+        'exported' => '급여 현황이 내보내기되었습니다.',
+        'journal_created' => '급여 전표가 생성되었습니다.',
     ],
 
     // 급여 설정 관리
@@ -571,6 +577,20 @@
         'downloaded' => '문서가 다운로드되었습니다.',
     ],
 
+    // 설비 관리
+    'equipment' => [
+        'created' => '설비가 등록되었습니다.',
+        'updated' => '설비 정보가 수정되었습니다.',
+        'deleted' => '설비가 삭제되었습니다.',
+        'restored' => '설비가 복원되었습니다.',
+        'inspection_saved' => '점검 정보가 저장되었습니다.',
+        'inspection_reset' => '점검 데이터가 초기화되었습니다.',
+        'template_created' => '점검항목이 추가되었습니다.',
+        'template_copied' => '점검항목이 복사되었습니다.',
+        'repair_created' => '수리이력이 등록되었습니다.',
+        'photo_uploaded' => '사진이 업로드되었습니다.',
+    ],
+
     // 일반전표입력
     'journal_entry' => [
         'fetched' => '전표 조회 성공',

routes/api.php

@@ -42,6 +42,7 @@
     require __DIR__.'/api/v1/audit.php';
     require __DIR__.'/api/v1/esign.php';
     require __DIR__.'/api/v1/quality.php';
+    require __DIR__.'/api/v1/equipment.php';
 
     // 공유 링크 다운로드 (인증 불필요 - auth.apikey 그룹 밖)
     Route::get('/files/share/{token}', [FileStorageController::class, 'downloadShared'])->name('v1.files.share.download');

routes/api/v1/equipment.php

@@ -0,0 +1,45 @@
+<?php
+
+use App\Http\Controllers\V1\Equipment\EquipmentController;
+use App\Http\Controllers\V1\Equipment\EquipmentInspectionController;
+use App\Http\Controllers\V1\Equipment\EquipmentPhotoController;
+use App\Http\Controllers\V1\Equipment\EquipmentRepairController;
+use Illuminate\Support\Facades\Route;
+
+Route::prefix('equipment')->group(function () {
+    // 설비 CRUD
+    Route::get('', [EquipmentController::class, 'index'])->name('v1.equipment.index');
+    Route::get('/options', [EquipmentController::class, 'options'])->name('v1.equipment.options');
+    Route::get('/stats', [EquipmentController::class, 'stats'])->name('v1.equipment.stats');
+    Route::post('', [EquipmentController::class, 'store'])->name('v1.equipment.store');
+    Route::get('/{id}', [EquipmentController::class, 'show'])->whereNumber('id')->name('v1.equipment.show');
+    Route::put('/{id}', [EquipmentController::class, 'update'])->whereNumber('id')->name('v1.equipment.update');
+    Route::delete('/{id}', [EquipmentController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.destroy');
+    Route::post('/{id}/restore', [EquipmentController::class, 'restore'])->whereNumber('id')->name('v1.equipment.restore');
+    Route::patch('/{id}/toggle', [EquipmentController::class, 'toggleActive'])->whereNumber('id')->name('v1.equipment.toggle');
+
+    // 점검 템플릿
+    Route::get('/{id}/templates', [EquipmentInspectionController::class, 'templates'])->whereNumber('id')->name('v1.equipment.templates');
+    Route::post('/{id}/templates', [EquipmentInspectionController::class, 'storeTemplate'])->whereNumber('id')->name('v1.equipment.templates.store');
+    Route::put('/templates/{templateId}', [EquipmentInspectionController::class, 'updateTemplate'])->whereNumber('templateId')->name('v1.equipment.templates.update');
+    Route::delete('/templates/{templateId}', [EquipmentInspectionController::class, 'deleteTemplate'])->whereNumber('templateId')->name('v1.equipment.templates.destroy');
+    Route::post('/{id}/templates/copy', [EquipmentInspectionController::class, 'copyTemplates'])->whereNumber('id')->name('v1.equipment.templates.copy');
+
+    // 점검
+    Route::get('/inspections', [EquipmentInspectionController::class, 'index'])->name('v1.equipment.inspections.index');
+    Route::patch('/inspections/toggle', [EquipmentInspectionController::class, 'toggleDetail'])->name('v1.equipment.inspections.toggle');
+    Route::patch('/inspections/set-result', [EquipmentInspectionController::class, 'setResult'])->name('v1.equipment.inspections.set-result');
+    Route::patch('/inspections/notes', [EquipmentInspectionController::class, 'updateNotes'])->name('v1.equipment.inspections.notes');
+    Route::delete('/inspections/reset', [EquipmentInspectionController::class, 'resetInspection'])->name('v1.equipment.inspections.reset');
+
+    // 수리이력
+    Route::get('/repairs', [EquipmentRepairController::class, 'index'])->name('v1.equipment.repairs.index');
+    Route::post('/repairs', [EquipmentRepairController::class, 'store'])->name('v1.equipment.repairs.store');
+    Route::put('/repairs/{id}', [EquipmentRepairController::class, 'update'])->whereNumber('id')->name('v1.equipment.repairs.update');
+    Route::delete('/repairs/{id}', [EquipmentRepairController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.repairs.destroy');
+
+    // 사진
+    Route::get('/{id}/photos', [EquipmentPhotoController::class, 'index'])->whereNumber('id')->name('v1.equipment.photos.index');
+    Route::post('/{id}/photos', [EquipmentPhotoController::class, 'store'])->whereNumber('id')->name('v1.equipment.photos.store');
+    Route::delete('/{id}/photos/{fileId}', [EquipmentPhotoController::class, 'destroy'])->whereNumber('id')->name('v1.equipment.photos.destroy');
+});

routes/api/v1/files.php

@@ -21,6 +21,7 @@
     Route::get('/trash', [FileStorageController::class, 'trash'])->name('v1.files.trash');                               // 휴지통 목록
     Route::get('/{id}', [FileStorageController::class, 'show'])->name('v1.files.show');                                  // 파일 상세
     Route::get('/{id}/download', [FileStorageController::class, 'download'])->name('v1.files.download');                // 파일 다운로드
+    Route::get('/{id}/view', [FileStorageController::class, 'view'])->name('v1.files.view');                              // 파일 인라인 보기 (이미지/PDF)
     Route::delete('/{id}', [FileStorageController::class, 'destroy'])->name('v1.files.destroy');                        // 파일 삭제 (soft)
     Route::post('/{id}/restore', [FileStorageController::class, 'restore'])->name('v1.files.restore');                  // 파일 복구
     Route::delete('/{id}/permanent', [FileStorageController::class, 'permanentDelete'])->name('v1.files.permanent');    // 파일 영구 삭제

routes/api/v1/finance.php

@@ -16,6 +16,8 @@
 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\BarobillBankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillCardTransactionController;
 use App\Http\Controllers\Api\V1\BarobillController;
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BillController;
@@ -28,6 +30,7 @@
 use App\Http\Controllers\Api\V1\EntertainmentController;
 use App\Http\Controllers\Api\V1\ExpectedExpenseController;
 use App\Http\Controllers\Api\V1\GeneralJournalEntryController;
+use App\Http\Controllers\Api\V1\HometaxInvoiceController;
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\PaymentController;
 use App\Http\Controllers\Api\V1\PayrollController;
@@ -96,12 +99,19 @@
     Route::post('', [PayrollController::class, 'store'])->name('v1.payrolls.store');
     Route::get('/summary', [PayrollController::class, 'summary'])->name('v1.payrolls.summary');
     Route::post('/calculate', [PayrollController::class, 'calculate'])->name('v1.payrolls.calculate');
+    Route::post('/calculate-preview', [PayrollController::class, 'calculatePreview'])->name('v1.payrolls.calculate-preview');
     Route::post('/bulk-confirm', [PayrollController::class, 'bulkConfirm'])->name('v1.payrolls.bulk-confirm');
+    Route::post('/bulk-generate', [PayrollController::class, 'bulkGenerate'])->name('v1.payrolls.bulk-generate');
+    Route::post('/copy-from-previous', [PayrollController::class, 'copyFromPrevious'])->name('v1.payrolls.copy-from-previous');
+    Route::get('/export', [PayrollController::class, 'export'])->name('v1.payrolls.export');
+    Route::post('/journal-entries', [PayrollController::class, 'journalEntries'])->name('v1.payrolls.journal-entries');
     Route::get('/{id}', [PayrollController::class, 'show'])->whereNumber('id')->name('v1.payrolls.show');
     Route::put('/{id}', [PayrollController::class, 'update'])->whereNumber('id')->name('v1.payrolls.update');
     Route::delete('/{id}', [PayrollController::class, 'destroy'])->whereNumber('id')->name('v1.payrolls.destroy');
     Route::post('/{id}/confirm', [PayrollController::class, 'confirm'])->whereNumber('id')->name('v1.payrolls.confirm');
+    Route::post('/{id}/unconfirm', [PayrollController::class, 'unconfirm'])->whereNumber('id')->name('v1.payrolls.unconfirm');
     Route::post('/{id}/pay', [PayrollController::class, 'pay'])->whereNumber('id')->name('v1.payrolls.pay');
+    Route::post('/{id}/unpay', [PayrollController::class, 'unpay'])->whereNumber('id')->name('v1.payrolls.unpay');
     Route::get('/{id}/payslip', [PayrollController::class, 'payslip'])->whereNumber('id')->name('v1.payrolls.payslip');
 });
 
@@ -277,6 +287,60 @@
     Route::get('/certificate-url', [BarobillController::class, 'certificateUrl'])->name('v1.barobill.certificate-url');
 });
 
+// Barobill Card Transaction API (바로빌 카드 거래 - React 연동)
+Route::prefix('barobill-card-transactions')->group(function () {
+    Route::get('', [BarobillCardTransactionController::class, 'index'])->name('v1.barobill-card-transactions.index');
+    Route::get('/card-numbers', [BarobillCardTransactionController::class, 'cardNumbers'])->name('v1.barobill-card-transactions.card-numbers');
+    Route::get('/hidden', [BarobillCardTransactionController::class, 'hiddenList'])->name('v1.barobill-card-transactions.hidden');
+    Route::get('/splits', [BarobillCardTransactionController::class, 'getSplits'])->name('v1.barobill-card-transactions.splits.show');
+    Route::post('/splits', [BarobillCardTransactionController::class, 'saveSplits'])->name('v1.barobill-card-transactions.splits.store');
+    Route::delete('/splits', [BarobillCardTransactionController::class, 'deleteSplits'])->name('v1.barobill-card-transactions.splits.destroy');
+    Route::post('/manual', [BarobillCardTransactionController::class, 'storeManual'])->name('v1.barobill-card-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillCardTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillCardTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.destroy');
+    Route::get('/{id}', [BarobillCardTransactionController::class, 'show'])->whereNumber('id')->name('v1.barobill-card-transactions.show');
+    Route::post('/{id}/hide', [BarobillCardTransactionController::class, 'hide'])->whereNumber('id')->name('v1.barobill-card-transactions.hide');
+    Route::post('/{id}/restore', [BarobillCardTransactionController::class, 'restore'])->whereNumber('id')->name('v1.barobill-card-transactions.restore');
+    Route::put('/{id}/amount', [BarobillCardTransactionController::class, 'updateAmount'])->whereNumber('id')->name('v1.barobill-card-transactions.update-amount');
+    Route::get('/{id}/journal-entries', [BarobillCardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillCardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillCardTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.destroy');
+});
+
+// Barobill Bank Transaction API (바로빌 은행 거래 - React 연동)
+Route::prefix('barobill-bank-transactions')->group(function () {
+    Route::get('', [BarobillBankTransactionController::class, 'index'])->name('v1.barobill-bank-transactions.index');
+    Route::get('/accounts', [BarobillBankTransactionController::class, 'accounts'])->name('v1.barobill-bank-transactions.accounts');
+    Route::get('/balance-summary', [BarobillBankTransactionController::class, 'balanceSummary'])->name('v1.barobill-bank-transactions.balance-summary');
+    Route::get('/splits', [BarobillBankTransactionController::class, 'getSplits'])->name('v1.barobill-bank-transactions.splits.show');
+    Route::post('/splits', [BarobillBankTransactionController::class, 'saveSplits'])->name('v1.barobill-bank-transactions.splits.store');
+    Route::delete('/splits', [BarobillBankTransactionController::class, 'deleteSplits'])->name('v1.barobill-bank-transactions.splits.destroy');
+    Route::post('/override', [BarobillBankTransactionController::class, 'saveOverride'])->name('v1.barobill-bank-transactions.override');
+    Route::post('/manual', [BarobillBankTransactionController::class, 'storeManual'])->name('v1.barobill-bank-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillBankTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillBankTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.destroy');
+    Route::get('/{id}/journal-entries', [BarobillBankTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillBankTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillBankTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.destroy');
+});
+
+// Hometax Invoice API (홈택스 세금계산서 - React 연동)
+Route::prefix('hometax-invoices')->group(function () {
+    Route::get('/sales', [HometaxInvoiceController::class, 'sales'])->name('v1.hometax-invoices.sales');
+    Route::get('/purchases', [HometaxInvoiceController::class, 'purchases'])->name('v1.hometax-invoices.purchases');
+    Route::get('/summary', [HometaxInvoiceController::class, 'summary'])->name('v1.hometax-invoices.summary');
+    Route::post('', [HometaxInvoiceController::class, 'store'])->name('v1.hometax-invoices.store');
+    Route::get('/{id}', [HometaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.hometax-invoices.show');
+    Route::put('/{id}', [HometaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.hometax-invoices.update');
+    Route::delete('/{id}', [HometaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.hometax-invoices.destroy');
+    Route::get('/{id}/journals', [HometaxInvoiceController::class, 'getJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.show');
+    Route::post('/{id}/journals', [HometaxInvoiceController::class, 'saveJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.store');
+    Route::delete('/{id}/journals', [HometaxInvoiceController::class, 'deleteJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.destroy');
+    Route::get('/{id}/journal-entries', [HometaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [HometaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [HometaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.destroy');
+});
+
 // Tax Invoice API (세금계산서)
 Route::prefix('tax-invoices')->group(function () {
     Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');