From 638e87b05d9ff88b12a9c390528e80ddc70a3130 Mon Sep 17 00:00:00 2001
From: kent <shine1324@gmail.com>
Date: Thu, 25 Dec 2025 03:48:32 +0900
Subject: [PATCH] =?UTF-8?q?feat:=20=EA=B8=89=EC=97=AC=20=EA=B4=80=EB=A6=AC?=
 =?UTF-8?q?=20API=20=EB=B0=8F=20=EB=8D=94=EB=AF=B8=20=EC=8B=9C=EB=8D=94=20?=
 =?UTF-8?q?=ED=99=95=EC=9E=A5?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

- 급여 관리 API 추가 (SalaryController, SalaryService, Salary 모델)
  - 급여 목록/상세/등록/수정/삭제
  - 상태 변경 (scheduled/completed)
  - 일괄 상태 변경
  - 통계 조회
- 더미 시더 확장
  - 근태, 휴가, 부서, 사용자 시더 추가
  - 기존 시더 tenant_id/created_by/updated_by 필드 추가
- 부서 서비스 개선 (tree 조회 기능 추가)
- 카드 서비스 수정

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>
---
 .serena/.gitignore                            |   1 +
 .serena/project.yml                           |  84 +++++
 LOGICAL_RELATIONSHIPS.md                      |   8 +-
 .../Controllers/Api/V1/SalaryController.php   | 126 +++++++
 .../V1/Salary/BulkUpdateStatusRequest.php     |  32 ++
 .../Requests/V1/Salary/StoreSalaryRequest.php |  44 +++
 .../V1/Salary/UpdateSalaryRequest.php         |  33 ++
 app/Models/Members/User.php                   |  12 +
 app/Models/Tenants/Department.php             |   3 +-
 app/Models/Tenants/Salary.php                 | 165 +++++++++
 app/Services/CardService.php                  |  15 +-
 app/Services/DepartmentService.php            |  38 ++-
 app/Services/SalaryService.php                | 277 ++++++++++++++++
 ...025_12_25_004032_create_salaries_table.php |  60 ++++
 database/seeders/ApprovalTestDataSeeder.php   | 312 ++++++++++++++++++
 .../seeders/Dummy/DummyAttendanceSeeder.php   | 191 +++++++++++
 .../Dummy/DummyAttendanceSettingSeeder.php    |  34 ++
 database/seeders/Dummy/DummyBadDebtSeeder.php |   7 +
 .../seeders/Dummy/DummyBankAccountSeeder.php  |   7 +
 database/seeders/Dummy/DummyBillSeeder.php    |   7 +
 .../seeders/Dummy/DummyClientGroupSeeder.php  |   7 +
 database/seeders/Dummy/DummyClientSeeder.php  |   7 +
 .../seeders/Dummy/DummyDepartmentSeeder.php   | 133 ++++++++
 database/seeders/Dummy/DummyDepositSeeder.php |   7 +
 .../seeders/Dummy/DummyLeaveGrantSeeder.php   |  95 ++++++
 database/seeders/Dummy/DummyLeaveSeeder.php   | 135 ++++++++
 database/seeders/Dummy/DummyPaymentSeeder.php |   9 +
 database/seeders/Dummy/DummyPopupSeeder.php   |   7 +
 .../seeders/Dummy/DummyPurchaseSeeder.php     |   7 +
 database/seeders/Dummy/DummySaleSeeder.php    |   7 +
 database/seeders/Dummy/DummyUserSeeder.php    |  89 +++++
 .../seeders/Dummy/DummyWithdrawalSeeder.php   |   7 +
 .../seeders/Dummy/DummyWorkSettingSeeder.php  |  39 +++
 database/seeders/DummyDataSeeder.php          |  63 +++-
 routes/api.php                                |  13 +
 35 files changed, 2057 insertions(+), 24 deletions(-)
 create mode 100644 .serena/.gitignore
 create mode 100644 .serena/project.yml
 create mode 100644 app/Http/Controllers/Api/V1/SalaryController.php
 create mode 100644 app/Http/Requests/V1/Salary/BulkUpdateStatusRequest.php
 create mode 100644 app/Http/Requests/V1/Salary/StoreSalaryRequest.php
 create mode 100644 app/Http/Requests/V1/Salary/UpdateSalaryRequest.php
 create mode 100644 app/Models/Tenants/Salary.php
 create mode 100644 app/Services/SalaryService.php
 create mode 100644 database/migrations/2025_12_25_004032_create_salaries_table.php
 create mode 100644 database/seeders/ApprovalTestDataSeeder.php
 create mode 100644 database/seeders/Dummy/DummyAttendanceSeeder.php
 create mode 100644 database/seeders/Dummy/DummyAttendanceSettingSeeder.php
 create mode 100644 database/seeders/Dummy/DummyDepartmentSeeder.php
 create mode 100644 database/seeders/Dummy/DummyLeaveGrantSeeder.php
 create mode 100644 database/seeders/Dummy/DummyLeaveSeeder.php
 create mode 100644 database/seeders/Dummy/DummyUserSeeder.php
 create mode 100644 database/seeders/Dummy/DummyWorkSettingSeeder.php

diff --git a/.serena/.gitignore b/.serena/.gitignore
new file mode 100644
index 0000000..14d86ad
--- /dev/null
+++ b/.serena/.gitignore
@@ -0,0 +1 @@
+/cache
diff --git a/.serena/project.yml b/.serena/project.yml
new file mode 100644
index 0000000..e98761b
--- /dev/null
+++ b/.serena/project.yml
@@ -0,0 +1,84 @@
+# list of languages for which language servers are started; choose from:
+#   al               bash             clojure          cpp              csharp           csharp_omnisharp
+#   dart             elixir           elm              erlang           fortran          go
+#   haskell          java             julia            kotlin           lua              markdown
+#   nix              perl             php              python           python_jedi      r
+#   rego             ruby             ruby_solargraph  rust             scala            swift
+#   terraform        typescript       typescript_vts   yaml             zig
+# Note:
+#   - For C, use cpp
+#   - For JavaScript, use typescript
+# Special requirements:
+#   - csharp: Requires the presence of a .sln file in the project folder.
+# When using multiple languages, the first language server that supports a given file will be used for that file.
+# The first language is the default language and the respective language server will be used as a fallback.
+# Note that when using the JetBrains backend, language servers are not used and this list is correspondingly ignored.
+languages:
+- php
+
+# the encoding used by text files in the project
+# For a list of possible encodings, see https://docs.python.org/3.11/library/codecs.html#standard-encodings
+encoding: "utf-8"
+
+# whether to use the project's gitignore file to ignore files
+# Added on 2025-04-07
+ignore_all_files_in_gitignore: true
+
+# list of additional paths to ignore
+# same syntax as gitignore, so you can use * and **
+# Was previously called `ignored_dirs`, please update your config if you are using that.
+# Added (renamed) on 2025-04-07
+ignored_paths: []
+
+# whether the project is in read-only mode
+# If set to true, all editing tools will be disabled and attempts to use them will result in an error
+# Added on 2025-04-18
+read_only: false
+
+# list of tool names to exclude. We recommend not excluding any tools, see the readme for more details.
+# Below is the complete list of tools for convenience.
+# To make sure you have the latest list of tools, and to view their descriptions, 
+# execute `uv run scripts/print_tool_overview.py`.
+#
+#  * `activate_project`: Activates a project by name.
+#  * `check_onboarding_performed`: Checks whether project onboarding was already performed.
+#  * `create_text_file`: Creates/overwrites a file in the project directory.
+#  * `delete_lines`: Deletes a range of lines within a file.
+#  * `delete_memory`: Deletes a memory from Serena's project-specific memory store.
+#  * `execute_shell_command`: Executes a shell command.
+#  * `find_referencing_code_snippets`: Finds code snippets in which the symbol at the given location is referenced.
+#  * `find_referencing_symbols`: Finds symbols that reference the symbol at the given location (optionally filtered by type).
+#  * `find_symbol`: Performs a global (or local) search for symbols with/containing a given name/substring (optionally filtered by type).
+#  * `get_current_config`: Prints the current configuration of the agent, including the active and available projects, tools, contexts, and modes.
+#  * `get_symbols_overview`: Gets an overview of the top-level symbols defined in a given file.
+#  * `initial_instructions`: Gets the initial instructions for the current project.
+#     Should only be used in settings where the system prompt cannot be set,
+#     e.g. in clients you have no control over, like Claude Desktop.
+#  * `insert_after_symbol`: Inserts content after the end of the definition of a given symbol.
+#  * `insert_at_line`: Inserts content at a given line in a file.
+#  * `insert_before_symbol`: Inserts content before the beginning of the definition of a given symbol.
+#  * `list_dir`: Lists files and directories in the given directory (optionally with recursion).
+#  * `list_memories`: Lists memories in Serena's project-specific memory store.
+#  * `onboarding`: Performs onboarding (identifying the project structure and essential tasks, e.g. for testing or building).
+#  * `prepare_for_new_conversation`: Provides instructions for preparing for a new conversation (in order to continue with the necessary context).
+#  * `read_file`: Reads a file within the project directory.
+#  * `read_memory`: Reads the memory with the given name from Serena's project-specific memory store.
+#  * `remove_project`: Removes a project from the Serena configuration.
+#  * `replace_lines`: Replaces a range of lines within a file with new content.
+#  * `replace_symbol_body`: Replaces the full definition of a symbol.
+#  * `restart_language_server`: Restarts the language server, may be necessary when edits not through Serena happen.
+#  * `search_for_pattern`: Performs a search for a pattern in the project.
+#  * `summarize_changes`: Provides instructions for summarizing the changes made to the codebase.
+#  * `switch_modes`: Activates modes by providing a list of their names
+#  * `think_about_collected_information`: Thinking tool for pondering the completeness of collected information.
+#  * `think_about_task_adherence`: Thinking tool for determining whether the agent is still on track with the current task.
+#  * `think_about_whether_you_are_done`: Thinking tool for determining whether the task is truly completed.
+#  * `write_memory`: Writes a named memory (for future reference) to Serena's project-specific memory store.
+excluded_tools: []
+
+# initial prompt for the project. It will always be given to the LLM upon activating the project
+# (contrary to the memories, which are loaded on demand).
+initial_prompt: ""
+
+project_name: "api"
+included_optional_tools: []
diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 29ec5b0..77ccda0 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2025-12-24 19:31:13
+> **자동 생성**: 2025-12-25 00:41:11
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -553,6 +553,12 @@ ### leave_balances
 
 - **user()**: belongsTo → `users`
 
+### leave_grants
+**모델**: `App\Models\Tenants\LeaveGrant`
+
+- **user()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+
 ### loans
 **모델**: `App\Models\Tenants\Loan`
 
diff --git a/app/Http/Controllers/Api/V1/SalaryController.php b/app/Http/Controllers/Api/V1/SalaryController.php
new file mode 100644
index 0000000..12946c2
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/SalaryController.php
@@ -0,0 +1,126 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Salary\BulkUpdateStatusRequest;
+use App\Http\Requests\V1\Salary\StoreSalaryRequest;
+use App\Http\Requests\V1\Salary\UpdateSalaryRequest;
+use App\Services\SalaryService;
+use Illuminate\Http\Request;
+
+class SalaryController extends Controller
+{
+    public function __construct(
+        private readonly SalaryService $service
+    ) {}
+
+    /**
+     * 급여 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'year',
+            'month',
+            'status',
+            'employee_id',
+            'start_date',
+            'end_date',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $salaries = $this->service->index($params);
+
+        return ApiResponse::success($salaries, __('message.fetched'));
+    }
+
+    /**
+     * 급여 등록
+     */
+    public function store(StoreSalaryRequest $request)
+    {
+        $salary = $this->service->store($request->validated());
+
+        return ApiResponse::success($salary, __('message.created'), [], 201);
+    }
+
+    /**
+     * 급여 상세
+     */
+    public function show(int $id)
+    {
+        $salary = $this->service->show($id);
+
+        return ApiResponse::success($salary, __('message.fetched'));
+    }
+
+    /**
+     * 급여 수정
+     */
+    public function update(int $id, UpdateSalaryRequest $request)
+    {
+        $salary = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($salary, __('message.updated'));
+    }
+
+    /**
+     * 급여 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+
+    /**
+     * 급여 상태 변경 (지급완료/지급예정)
+     */
+    public function updateStatus(int $id, Request $request)
+    {
+        $status = $request->input('status', 'completed');
+        $salary = $this->service->updateStatus($id, $status);
+
+        return ApiResponse::success($salary, __('message.updated'));
+    }
+
+    /**
+     * 급여 일괄 상태 변경
+     */
+    public function bulkUpdateStatus(BulkUpdateStatusRequest $request)
+    {
+        $count = $this->service->bulkUpdateStatus(
+            $request->input('ids'),
+            $request->input('status')
+        );
+
+        return ApiResponse::success(
+            ['updated_count' => $count],
+            __('message.bulk_updated')
+        );
+    }
+
+    /**
+     * 급여 통계 조회
+     */
+    public function statistics(Request $request)
+    {
+        $params = $request->only([
+            'year',
+            'month',
+            'start_date',
+            'end_date',
+        ]);
+
+        $stats = $this->service->getStatistics($params);
+
+        return ApiResponse::success($stats, __('message.fetched'));
+    }
+}
\ No newline at end of file
diff --git a/app/Http/Requests/V1/Salary/BulkUpdateStatusRequest.php b/app/Http/Requests/V1/Salary/BulkUpdateStatusRequest.php
new file mode 100644
index 0000000..485c452
--- /dev/null
+++ b/app/Http/Requests/V1/Salary/BulkUpdateStatusRequest.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace App\Http\Requests\V1\Salary;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BulkUpdateStatusRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer'],
+            'status' => ['required', 'string', 'in:scheduled,completed'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => 'ID 목록']),
+            'ids.min' => __('validation.min.array', ['attribute' => 'ID 목록', 'min' => 1]),
+            'status.required' => __('validation.required', ['attribute' => '상태']),
+            'status.in' => __('validation.in', ['attribute' => '상태']),
+        ];
+    }
+}
\ No newline at end of file
diff --git a/app/Http/Requests/V1/Salary/StoreSalaryRequest.php b/app/Http/Requests/V1/Salary/StoreSalaryRequest.php
new file mode 100644
index 0000000..b23f1d1
--- /dev/null
+++ b/app/Http/Requests/V1/Salary/StoreSalaryRequest.php
@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Http\Requests\V1\Salary;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreSalaryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'employee_id' => ['required', 'integer', 'exists:users,id'],
+            'year' => ['required', 'integer', 'min:2020', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+            'base_salary' => ['required', 'numeric', 'min:0'],
+            'total_allowance' => ['nullable', 'numeric', 'min:0'],
+            'total_overtime' => ['nullable', 'numeric', 'min:0'],
+            'total_bonus' => ['nullable', 'numeric', 'min:0'],
+            'total_deduction' => ['nullable', 'numeric', 'min:0'],
+            'allowance_details' => ['nullable', 'array'],
+            'allowance_details.*' => ['nullable', 'array'],
+            'deduction_details' => ['nullable', 'array'],
+            'deduction_details.*' => ['nullable', 'array'],
+            'payment_date' => ['nullable', 'date'],
+            'status' => ['nullable', 'string', 'in:scheduled,completed'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'employee_id.required' => __('validation.required', ['attribute' => '직원']),
+            'employee_id.exists' => __('validation.exists', ['attribute' => '직원']),
+            'year.required' => __('validation.required', ['attribute' => '년도']),
+            'month.required' => __('validation.required', ['attribute' => '월']),
+            'base_salary.required' => __('validation.required', ['attribute' => '기본급']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Salary/UpdateSalaryRequest.php b/app/Http/Requests/V1/Salary/UpdateSalaryRequest.php
new file mode 100644
index 0000000..769eb2a
--- /dev/null
+++ b/app/Http/Requests/V1/Salary/UpdateSalaryRequest.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Http\Requests\V1\Salary;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateSalaryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'employee_id' => ['nullable', 'integer', 'exists:users,id'],
+            'year' => ['nullable', 'integer', 'min:2020', 'max:2100'],
+            'month' => ['nullable', 'integer', 'min:1', 'max:12'],
+            'base_salary' => ['nullable', 'numeric', 'min:0'],
+            'total_allowance' => ['nullable', 'numeric', 'min:0'],
+            'total_overtime' => ['nullable', 'numeric', 'min:0'],
+            'total_bonus' => ['nullable', 'numeric', 'min:0'],
+            'total_deduction' => ['nullable', 'numeric', 'min:0'],
+            'allowance_details' => ['nullable', 'array'],
+            'allowance_details.*' => ['nullable', 'array'],
+            'deduction_details' => ['nullable', 'array'],
+            'deduction_details.*' => ['nullable', 'array'],
+            'payment_date' => ['nullable', 'date'],
+            'status' => ['nullable', 'string', 'in:scheduled,completed'],
+        ];
+    }
+}
\ No newline at end of file
diff --git a/app/Models/Members/User.php b/app/Models/Members/User.php
index 4be158f..8ba42bb 100644
--- a/app/Models/Members/User.php
+++ b/app/Models/Members/User.php
@@ -46,6 +46,18 @@ class User extends Authenticatable
         'deleted_at',
     ];
 
+    protected $appends = [
+        'has_account',
+    ];
+
+    /**
+     * 시스템 계정(비밀번호) 보유 여부
+     */
+    public function getHasAccountAttribute(): bool
+    {
+        return ! empty($this->password);
+    }
+
     public function userTenants()
     {
         return $this->hasMany(UserTenant::class);
diff --git a/app/Models/Tenants/Department.php b/app/Models/Tenants/Department.php
index f1def19..13a8191 100644
--- a/app/Models/Tenants/Department.php
+++ b/app/Models/Tenants/Department.php
@@ -9,11 +9,12 @@
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\MorphMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
 use Spatie\Permission\Traits\HasRoles;
 
 class Department extends Model
 {
-    use HasRoles, ModelTrait; // 부서도 권한/역할을 가짐
+    use HasRoles, ModelTrait, SoftDeletes; // 부서도 권한/역할을 가짐
 
     protected $table = 'departments';
 
diff --git a/app/Models/Tenants/Salary.php b/app/Models/Tenants/Salary.php
new file mode 100644
index 0000000..3abb1fb
--- /dev/null
+++ b/app/Models/Tenants/Salary.php
@@ -0,0 +1,165 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Models\Members\User;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * 급여 모델
+ *
+ * @property int $id
+ * @property int $tenant_id
+ * @property int $employee_id
+ * @property int $year
+ * @property int $month
+ * @property float $base_salary
+ * @property float $total_allowance
+ * @property float $total_overtime
+ * @property float $total_bonus
+ * @property float $total_deduction
+ * @property float $net_payment
+ * @property array|null $allowance_details
+ * @property array|null $deduction_details
+ * @property string|null $payment_date
+ * @property string $status
+ * @property int|null $created_by
+ * @property int|null $updated_by
+ * @property int|null $deleted_by
+ */
+class Salary extends Model
+{
+    use BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $table = 'salaries';
+
+    protected $fillable = [
+        'tenant_id',
+        'employee_id',
+        'year',
+        'month',
+        'base_salary',
+        'total_allowance',
+        'total_overtime',
+        'total_bonus',
+        'total_deduction',
+        'net_payment',
+        'allowance_details',
+        'deduction_details',
+        'payment_date',
+        'status',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'base_salary' => 'decimal:2',
+        'total_allowance' => 'decimal:2',
+        'total_overtime' => 'decimal:2',
+        'total_bonus' => 'decimal:2',
+        'total_deduction' => 'decimal:2',
+        'net_payment' => 'decimal:2',
+        'allowance_details' => 'array',
+        'deduction_details' => 'array',
+        'payment_date' => 'date',
+    ];
+
+    protected $attributes = [
+        'status' => 'scheduled',
+        'base_salary' => 0,
+        'total_allowance' => 0,
+        'total_overtime' => 0,
+        'total_bonus' => 0,
+        'total_deduction' => 0,
+        'net_payment' => 0,
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 직원
+     */
+    public function employee(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'employee_id');
+    }
+
+    /**
+     * 생성자
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    /**
+     * 수정자
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 지급 완료 여부
+     */
+    public function isCompleted(): bool
+    {
+        return $this->status === 'completed';
+    }
+
+    /**
+     * 지급 예정 여부
+     */
+    public function isScheduled(): bool
+    {
+        return $this->status === 'scheduled';
+    }
+
+    /**
+     * 상태 변경
+     */
+    public function markAsCompleted(): void
+    {
+        $this->status = 'completed';
+    }
+
+    /**
+     * 상태 변경
+     */
+    public function markAsScheduled(): void
+    {
+        $this->status = 'scheduled';
+    }
+
+    /**
+     * 실지급액 계산
+     */
+    public function calculateNetPayment(): float
+    {
+        return $this->base_salary
+            + $this->total_allowance
+            + $this->total_overtime
+            + $this->total_bonus
+            - $this->total_deduction;
+    }
+
+    /**
+     * 년월 표시
+     */
+    public function getPeriodLabel(): string
+    {
+        return sprintf('%d년 %d월', $this->year, $this->month);
+    }
+}
\ No newline at end of file
diff --git a/app/Services/CardService.php b/app/Services/CardService.php
index fd14373..e8a545c 100644
--- a/app/Services/CardService.php
+++ b/app/Services/CardService.php
@@ -16,10 +16,11 @@ public function index(array $params): LengthAwarePaginator
         $tenantId = $this->tenantId();
 
         $query = Card::query()
-            ->where('tenant_id', $tenantId);
+            ->where('tenant_id', $tenantId)
+            ->with(['assignedUser:id,name,email', 'assignedUser.department', 'assignedUser.position']);
 
         // 검색 필터
-        if (! empty($params['search'])) {
+        if (!empty($params['search'])) {
             $search = $params['search'];
             $query->where(function ($q) use ($search) {
                 $q->where('card_name', 'like', "%{$search}%")
@@ -29,12 +30,12 @@ public function index(array $params): LengthAwarePaginator
         }
 
         // 상태 필터
-        if (! empty($params['status'])) {
+        if (!empty($params['status'])) {
             $query->where('status', $params['status']);
         }
 
         // 담당자 필터
-        if (! empty($params['assigned_user_id'])) {
+        if (!empty($params['assigned_user_id'])) {
             $query->where('assigned_user_id', $params['assigned_user_id']);
         }
 
@@ -58,7 +59,7 @@ public function show(int $id): Card
 
         return Card::query()
             ->where('tenant_id', $tenantId)
-            ->with(['assignedUser:id,name'])
+            ->with(['assignedUser:id,name,email', 'assignedUser.department', 'assignedUser.position'])
             ->findOrFail($id);
     }
 
@@ -82,7 +83,7 @@ public function store(array $data): Card
             $card->created_by = $userId;
             $card->updated_by = $userId;
 
-            if (! empty($data['card_password'])) {
+            if (!empty($data['card_password'])) {
                 $card->setCardPassword($data['card_password']);
             }
 
@@ -193,7 +194,7 @@ public function getActiveCards(): array
                     'id' => $card->id,
                     'card_name' => $card->card_name,
                     'card_company' => $card->card_company,
-                    'display_number' => '****-'.$card->card_number_last4,
+                    'display_number' => '****-' . $card->card_number_last4,
                 ];
             })
             ->toArray();
diff --git a/app/Services/DepartmentService.php b/app/Services/DepartmentService.php
index d5bbaa2..fbe26ef 100644
--- a/app/Services/DepartmentService.php
+++ b/app/Services/DepartmentService.php
@@ -111,6 +111,7 @@ public function store(array $params)
         $userId = $this->apiUserId();
 
         $p = $this->v($params, [
+            'parent_id' => 'nullable|integer|min:1',
             'code' => 'nullable|string|max:50',
             'name' => 'required|string|max:100',
             'description' => 'nullable|string|max:255',
@@ -125,6 +126,14 @@ public function store(array $params)
             return $p;
         }
 
+        // parent_id 유효성 검사
+        if (! empty($p['parent_id'])) {
+            $parent = Department::query()->find($p['parent_id']);
+            if (! $parent) {
+                return ['error' => '상위 부서를 찾을 수 없습니다.', 'code' => 404];
+            }
+        }
+
         if (! empty($p['code'])) {
             $exists = Department::query()->where('code', $p['code'])->exists();
             if ($exists) {
@@ -134,6 +143,7 @@ public function store(array $params)
 
         $dept = Department::create([
             'tenant_id' => $tenantId,
+            'parent_id' => $p['parent_id'] ?? null,
             'code' => $p['code'] ?? null,
             'name' => $p['name'],
             'description' => $p['description'] ?? null,
@@ -169,6 +179,7 @@ public function update(int $id, array $params)
         }
 
         $p = $this->v($params, [
+            'parent_id' => 'nullable|integer|min:0', // 0이면 최상위로 이동
             'code' => 'nullable|string|max:50',
             'name' => 'nullable|string|max:100',
             'description' => 'nullable|string|max:255',
@@ -188,6 +199,22 @@ public function update(int $id, array $params)
             return ['error' => '부서를 찾을 수 없습니다.', 'code' => 404];
         }
 
+        // parent_id 유효성 검사
+        if (array_key_exists('parent_id', $p)) {
+            $parentId = $p['parent_id'];
+            if ($parentId === 0) {
+                $parentId = null; // 0이면 최상위로 이동
+            } elseif ($parentId) {
+                if ($parentId === $id) {
+                    return ['error' => '자기 자신을 상위 부서로 설정할 수 없습니다.', 'code' => 422];
+                }
+                $parent = Department::query()->find($parentId);
+                if (! $parent) {
+                    return ['error' => '상위 부서를 찾을 수 없습니다.', 'code' => 404];
+                }
+            }
+        }
+
         if (array_key_exists('code', $p) && ! is_null($p['code'])) {
             $exists = Department::query()
                 ->where('code', $p['code'])
@@ -198,14 +225,21 @@ public function update(int $id, array $params)
             }
         }
 
-        $dept->fill([
+        $fillData = [
             'code' => array_key_exists('code', $p) ? $p['code'] : $dept->code,
             'name' => $p['name'] ?? $dept->name,
             'description' => $p['description'] ?? $dept->description,
             'is_active' => isset($p['is_active']) ? (int) $p['is_active'] : $dept->is_active,
             'sort_order' => $p['sort_order'] ?? $dept->sort_order,
             'updated_by' => $p['updated_by'] ?? $dept->updated_by,
-        ])->save();
+        ];
+
+        // parent_id 업데이트
+        if (array_key_exists('parent_id', $p)) {
+            $fillData['parent_id'] = $p['parent_id'] === 0 ? null : $p['parent_id'];
+        }
+
+        $dept->fill($fillData)->save();
 
         return $dept->fresh();
     }
diff --git a/app/Services/SalaryService.php b/app/Services/SalaryService.php
new file mode 100644
index 0000000..6747582
--- /dev/null
+++ b/app/Services/SalaryService.php
@@ -0,0 +1,277 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Salary;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class SalaryService extends Service
+{
+    /**
+     * 급여 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Salary::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['employee:id,name,employee_number', 'employee.department', 'employee.position', 'employee.rank']);
+
+        // 검색 필터 (직원명)
+        if (!empty($params['search'])) {
+            $search = $params['search'];
+            $query->whereHas('employee', function ($q) use ($search) {
+                $q->where('name', 'like', "%{$search}%");
+            });
+        }
+
+        // 연도 필터
+        if (!empty($params['year'])) {
+            $query->where('year', $params['year']);
+        }
+
+        // 월 필터
+        if (!empty($params['month'])) {
+            $query->where('month', $params['month']);
+        }
+
+        // 상태 필터
+        if (!empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 기간 필터
+        if (!empty($params['start_date']) && !empty($params['end_date'])) {
+            $query->whereBetween('payment_date', [$params['start_date'], $params['end_date']]);
+        }
+
+        // 직원 ID 필터
+        if (!empty($params['employee_id'])) {
+            $query->where('employee_id', $params['employee_id']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'year';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+
+        if ($sortBy === 'year') {
+            $query->orderBy('year', $sortDir)
+                ->orderBy('month', $sortDir);
+        } else {
+            $query->orderBy($sortBy, $sortDir);
+        }
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 급여 상세 조회
+     */
+    public function show(int $id): Salary
+    {
+        $tenantId = $this->tenantId();
+
+        return Salary::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['employee:id,name,employee_number', 'employee.department', 'employee.position', 'employee.rank'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 급여 등록
+     */
+    public function store(array $data): Salary
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            $salary = new Salary;
+            $salary->tenant_id = $tenantId;
+            $salary->employee_id = $data['employee_id'];
+            $salary->year = $data['year'];
+            $salary->month = $data['month'];
+            $salary->base_salary = $data['base_salary'] ?? 0;
+            $salary->total_allowance = $data['total_allowance'] ?? 0;
+            $salary->total_overtime = $data['total_overtime'] ?? 0;
+            $salary->total_bonus = $data['total_bonus'] ?? 0;
+            $salary->total_deduction = $data['total_deduction'] ?? 0;
+            $salary->allowance_details = $data['allowance_details'] ?? null;
+            $salary->deduction_details = $data['deduction_details'] ?? null;
+            $salary->payment_date = $data['payment_date'] ?? null;
+            $salary->status = $data['status'] ?? 'scheduled';
+            $salary->created_by = $userId;
+            $salary->updated_by = $userId;
+
+            // 실지급액 계산
+            $salary->net_payment = $salary->calculateNetPayment();
+
+            $salary->save();
+
+            return $salary->load('employee:id,name,email');
+        });
+    }
+
+    /**
+     * 급여 수정
+     */
+    public function update(int $id, array $data): Salary
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $salary = Salary::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (isset($data['employee_id'])) {
+                $salary->employee_id = $data['employee_id'];
+            }
+            if (isset($data['year'])) {
+                $salary->year = $data['year'];
+            }
+            if (isset($data['month'])) {
+                $salary->month = $data['month'];
+            }
+            if (isset($data['base_salary'])) {
+                $salary->base_salary = $data['base_salary'];
+            }
+            if (isset($data['total_allowance'])) {
+                $salary->total_allowance = $data['total_allowance'];
+            }
+            if (isset($data['total_overtime'])) {
+                $salary->total_overtime = $data['total_overtime'];
+            }
+            if (isset($data['total_bonus'])) {
+                $salary->total_bonus = $data['total_bonus'];
+            }
+            if (isset($data['total_deduction'])) {
+                $salary->total_deduction = $data['total_deduction'];
+            }
+            if (array_key_exists('allowance_details', $data)) {
+                $salary->allowance_details = $data['allowance_details'];
+            }
+            if (array_key_exists('deduction_details', $data)) {
+                $salary->deduction_details = $data['deduction_details'];
+            }
+            if (array_key_exists('payment_date', $data)) {
+                $salary->payment_date = $data['payment_date'];
+            }
+            if (isset($data['status'])) {
+                $salary->status = $data['status'];
+            }
+
+            // 실지급액 재계산
+            $salary->net_payment = $salary->calculateNetPayment();
+
+            $salary->updated_by = $userId;
+            $salary->save();
+
+            return $salary->fresh()->load(['employee:id,name,employee_number', 'employee.department', 'employee.position', 'employee.rank']);
+        });
+    }
+
+    /**
+     * 급여 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $salary = Salary::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $salary->deleted_by = $userId;
+            $salary->save();
+            $salary->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 급여 상태 변경 (지급완료/지급예정)
+     */
+    public function updateStatus(int $id, string $status): Salary
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $status, $tenantId, $userId) {
+            $salary = Salary::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $salary->status = $status;
+            $salary->updated_by = $userId;
+            $salary->save();
+
+            return $salary->load(['employee:id,name,employee_number', 'employee.department', 'employee.position', 'employee.rank']);
+        });
+    }
+
+    /**
+     * 급여 일괄 상태 변경
+     */
+    public function bulkUpdateStatus(array $ids, string $status): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $status, $tenantId, $userId) {
+            return Salary::query()
+                ->where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->update([
+                    'status' => $status,
+                    'updated_by' => $userId,
+                    'updated_at' => now(),
+                ]);
+        });
+    }
+
+    /**
+     * 급여 통계 조회
+     */
+    public function getStatistics(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Salary::query()
+            ->where('tenant_id', $tenantId);
+
+        // 연도/월 필터
+        if (!empty($params['year'])) {
+            $query->where('year', $params['year']);
+        }
+        if (!empty($params['month'])) {
+            $query->where('month', $params['month']);
+        }
+
+        // 기간 필터
+        if (!empty($params['start_date']) && !empty($params['end_date'])) {
+            $query->whereBetween('payment_date', [$params['start_date'], $params['end_date']]);
+        }
+
+        return [
+            'total_net_payment' => (float) $query->sum('net_payment'),
+            'total_base_salary' => (float) $query->sum('base_salary'),
+            'total_allowance' => (float) $query->sum('total_allowance'),
+            'total_overtime' => (float) $query->sum('total_overtime'),
+            'total_bonus' => (float) $query->sum('total_bonus'),
+            'total_deduction' => (float) $query->sum('total_deduction'),
+            'count' => $query->count(),
+            'completed_count' => (clone $query)->where('status', 'completed')->count(),
+            'scheduled_count' => (clone $query)->where('status', 'scheduled')->count(),
+        ];
+    }
+}
\ No newline at end of file
diff --git a/database/migrations/2025_12_25_004032_create_salaries_table.php b/database/migrations/2025_12_25_004032_create_salaries_table.php
new file mode 100644
index 0000000..881d4dc
--- /dev/null
+++ b/database/migrations/2025_12_25_004032_create_salaries_table.php
@@ -0,0 +1,60 @@
+<?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::create('salaries', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('employee_id')->comment('직원 ID');
+            $table->unsignedSmallInteger('year')->comment('년도');
+            $table->unsignedTinyInteger('month')->comment('월');
+
+            // 급여 금액
+            $table->decimal('base_salary', 15, 2)->default(0)->comment('기본급');
+            $table->decimal('total_allowance', 15, 2)->default(0)->comment('총 수당');
+            $table->decimal('total_overtime', 15, 2)->default(0)->comment('초과근무수당');
+            $table->decimal('total_bonus', 15, 2)->default(0)->comment('상여');
+            $table->decimal('total_deduction', 15, 2)->default(0)->comment('총 공제');
+            $table->decimal('net_payment', 15, 2)->default(0)->comment('실지급액');
+
+            // 상세 내역 (JSON)
+            $table->json('allowance_details')->nullable()->comment('수당 상세 내역');
+            $table->json('deduction_details')->nullable()->comment('공제 상세 내역');
+
+            // 지급 정보
+            $table->date('payment_date')->nullable()->comment('지급일');
+            $table->enum('status', ['scheduled', 'completed'])->default('scheduled')->comment('상태: 지급예정/지급완료');
+
+            // 감사 필드
+            $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();
+
+            // 인덱스
+            $table->index('tenant_id');
+            $table->index('employee_id');
+            $table->index(['year', 'month']);
+            $table->index('status');
+            $table->unique(['tenant_id', 'employee_id', 'year', 'month'], 'unique_salary_per_employee_month');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('salaries');
+    }
+};
\ No newline at end of file
diff --git a/database/seeders/ApprovalTestDataSeeder.php b/database/seeders/ApprovalTestDataSeeder.php
new file mode 100644
index 0000000..ca378af
--- /dev/null
+++ b/database/seeders/ApprovalTestDataSeeder.php
@@ -0,0 +1,312 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+use Carbon\Carbon;
+
+class ApprovalTestDataSeeder extends Seeder
+{
+    /**
+     * 결재 시스템 테스트 데이터 시더
+     * - 기안함: 15건 (draft 5건, pending 10건)
+     * - 결재함: 15건 (결재 대기 상태)
+     * - 참조함: 10건 (열람 대기 상태)
+     */
+    public function run(): void
+    {
+        $tenantId = 1;
+        $now = Carbon::now();
+
+        // 사용자 ID 가져오기
+        $users = DB::table('users')->pluck('id')->toArray();
+        if (count($users) < 3) {
+            $this->command->error('최소 3명의 사용자가 필요합니다.');
+            return;
+        }
+
+        $mainUser = $users[0];      // 기안자 겸 참조 대상
+        $approver1 = $users[1] ?? $users[0];
+        $approver2 = $users[2] ?? $users[0];
+
+        // 1. 결재 양식 생성
+        $this->command->info('결재 양식 생성 중...');
+        $forms = $this->createApprovalForms($tenantId, $mainUser, $now);
+
+        // 2. 결재 문서 생성
+        $this->command->info('결재 문서 생성 중...');
+        $this->createApprovals($tenantId, $forms, $mainUser, $approver1, $approver2, $now);
+
+        $this->command->info('✅ 결재 테스트 데이터 생성 완료!');
+        $this->command->info('  - 기안함: 15건');
+        $this->command->info('  - 결재함: 15건');
+        $this->command->info('  - 참조함: 10건');
+    }
+
+    private function createApprovalForms(int $tenantId, int $userId, Carbon $now): array
+    {
+        $forms = [
+            [
+                'tenant_id' => $tenantId,
+                'name' => '품의서',
+                'code' => 'proposal',
+                'category' => '일반',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'title', 'type' => 'text', 'label' => '제목', 'required' => true],
+                        ['name' => 'vendor', 'type' => 'text', 'label' => '거래처', 'required' => false],
+                        ['name' => 'description', 'type' => 'textarea', 'label' => '내용', 'required' => true],
+                        ['name' => 'reason', 'type' => 'textarea', 'label' => '사유', 'required' => true],
+                        ['name' => 'estimatedCost', 'type' => 'number', 'label' => '예상비용', 'required' => false],
+                    ]
+                ]),
+                'is_active' => true,
+                'created_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ],
+            [
+                'tenant_id' => $tenantId,
+                'name' => '지출결의서',
+                'code' => 'expenseReport',
+                'category' => '경비',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'requestDate', 'type' => 'date', 'label' => '신청일', 'required' => true],
+                        ['name' => 'paymentDate', 'type' => 'date', 'label' => '지급일', 'required' => true],
+                        ['name' => 'items', 'type' => 'array', 'label' => '지출항목', 'required' => true],
+                        ['name' => 'totalAmount', 'type' => 'number', 'label' => '총액', 'required' => true],
+                    ]
+                ]),
+                'is_active' => true,
+                'created_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ],
+            [
+                'tenant_id' => $tenantId,
+                'name' => '비용견적서',
+                'code' => 'expenseEstimate',
+                'category' => '경비',
+                'template' => json_encode([
+                    'fields' => [
+                        ['name' => 'items', 'type' => 'array', 'label' => '비용항목', 'required' => true],
+                        ['name' => 'totalExpense', 'type' => 'number', 'label' => '총지출', 'required' => true],
+                        ['name' => 'accountBalance', 'type' => 'number', 'label' => '계좌잔액', 'required' => true],
+                    ]
+                ]),
+                'is_active' => true,
+                'created_by' => $userId,
+                'created_at' => $now,
+                'updated_at' => $now,
+            ],
+        ];
+
+        $formIds = [];
+        foreach ($forms as $form) {
+            // 기존 양식 확인
+            $existing = DB::table('approval_forms')
+                ->where('tenant_id', $tenantId)
+                ->where('code', $form['code'])
+                ->first();
+
+            if ($existing) {
+                $formIds[$form['code']] = $existing->id;
+            } else {
+                $formIds[$form['code']] = DB::table('approval_forms')->insertGetId($form);
+            }
+        }
+
+        return $formIds;
+    }
+
+    private function createApprovals(
+        int $tenantId,
+        array $forms,
+        int $mainUser,
+        int $approver1,
+        int $approver2,
+        Carbon $now
+    ): void {
+        $proposalTitles = [
+            '신규 장비 구매 품의', '사무용품 구매 요청', '소프트웨어 라이선스 갱신',
+            '출장 경비 지원 요청', '교육 프로그램 신청', '복지시설 개선 제안',
+            '마케팅 예산 증액 품의', '시스템 업그레이드 제안', '인력 충원 요청',
+            '사무실 이전 품의', '연구개발 예산 신청', '고객 세미나 개최 품의',
+            '협력업체 계약 갱신', '보안 시스템 도입 품의', '업무 차량 구매 요청',
+        ];
+
+        $expenseItems = [
+            '교통비', '식비', '숙박비', '소모품비', '통신비', '유류비', '접대비', '회의비'
+        ];
+
+        $vendors = [
+            '삼성전자', 'LG전자', 'SK하이닉스', '현대자동차', '네이버', '카카오',
+            '쿠팡', '배달의민족', '토스', '당근마켓'
+        ];
+
+        $docNumber = 1;
+
+        // 기안함용 문서 15건 (mainUser가 기안자)
+        for ($i = 0; $i < 15; $i++) {
+            $status = $i < 5 ? 'draft' : 'pending';
+            $formCode = ['proposal', 'expenseReport', 'expenseEstimate'][$i % 3];
+            $formId = $forms[$formCode];
+
+            $content = $this->generateContent($formCode, $proposalTitles[$i], $vendors, $expenseItems);
+
+            $approvalId = DB::table('approvals')->insertGetId([
+                'tenant_id' => $tenantId,
+                'document_number' => sprintf('DOC-%s-%04d', $now->format('Ymd'), $docNumber++),
+                'form_id' => $formId,
+                'title' => $proposalTitles[$i],
+                'content' => json_encode($content),
+                'status' => $status,
+                'drafter_id' => $mainUser,
+                'drafted_at' => $status === 'pending' ? $now->copy()->subDays(rand(1, 10)) : null,
+                'current_step' => $status === 'pending' ? 1 : 0,
+                'created_by' => $mainUser,
+                'created_at' => $now->copy()->subDays(rand(1, 15)),
+                'updated_at' => $now,
+            ]);
+
+            // 결재선 추가 (pending 상태인 경우)
+            if ($status === 'pending') {
+                // 결재자 1 (approver1이 결재 대기)
+                DB::table('approval_steps')->insert([
+                    'approval_id' => $approvalId,
+                    'step_order' => 1,
+                    'step_type' => 'approval',
+                    'approver_id' => $approver1,
+                    'status' => 'pending',
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ]);
+
+                // 결재자 2
+                DB::table('approval_steps')->insert([
+                    'approval_id' => $approvalId,
+                    'step_order' => 2,
+                    'step_type' => 'approval',
+                    'approver_id' => $approver2,
+                    'status' => 'pending',
+                    'created_at' => $now,
+                    'updated_at' => $now,
+                ]);
+
+                // 참조 (mainUser에게 참조)
+                if ($i < 10) {
+                    DB::table('approval_steps')->insert([
+                        'approval_id' => $approvalId,
+                        'step_order' => 3,
+                        'step_type' => 'reference',
+                        'approver_id' => $mainUser,
+                        'status' => 'pending',
+                        'is_read' => false,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+        }
+
+        // 결재함용 추가 문서 (approver1/approver2가 기안, mainUser가 결재자)
+        for ($i = 0; $i < 5; $i++) {
+            $formCode = ['proposal', 'expenseReport'][$i % 2];
+            $formId = $forms[$formCode];
+            $drafter = $i < 3 ? $approver1 : $approver2;
+
+            $title = '추가 결재 요청 문서 ' . ($i + 1);
+            $content = $this->generateContent($formCode, $title, $vendors, $expenseItems);
+
+            $approvalId = DB::table('approvals')->insertGetId([
+                'tenant_id' => $tenantId,
+                'document_number' => sprintf('DOC-%s-%04d', $now->format('Ymd'), $docNumber++),
+                'form_id' => $formId,
+                'title' => $title,
+                'content' => json_encode($content),
+                'status' => 'pending',
+                'drafter_id' => $drafter,
+                'drafted_at' => $now->copy()->subDays(rand(1, 5)),
+                'current_step' => 1,
+                'created_by' => $drafter,
+                'created_at' => $now->copy()->subDays(rand(1, 10)),
+                'updated_at' => $now,
+            ]);
+
+            // mainUser가 결재자
+            DB::table('approval_steps')->insert([
+                'approval_id' => $approvalId,
+                'step_order' => 1,
+                'step_type' => 'approval',
+                'approver_id' => $mainUser,
+                'status' => 'pending',
+                'created_at' => $now,
+                'updated_at' => $now,
+            ]);
+        }
+    }
+
+    private function generateContent(string $formCode, string $title, array $vendors, array $expenseItems): array
+    {
+        switch ($formCode) {
+            case 'proposal':
+                return [
+                    'title' => $title,
+                    'vendor' => $vendors[array_rand($vendors)],
+                    'vendorPaymentDate' => Carbon::now()->addDays(rand(7, 30))->format('Y-m-d'),
+                    'description' => $title . '에 대한 상세 설명입니다. 업무 효율성 향상과 비용 절감을 위해 필요합니다.',
+                    'reason' => '업무 효율성 향상 및 경쟁력 강화를 위해 필수적으로 진행해야 합니다.',
+                    'estimatedCost' => rand(100, 5000) * 10000,
+                ];
+
+            case 'expenseReport':
+                $items = [];
+                $total = 0;
+                for ($j = 0; $j < rand(2, 5); $j++) {
+                    $amount = rand(10, 200) * 1000;
+                    $total += $amount;
+                    $items[] = [
+                        'id' => (string) ($j + 1),
+                        'description' => $expenseItems[array_rand($expenseItems)],
+                        'amount' => $amount,
+                        'note' => '업무 관련 지출',
+                    ];
+                }
+                return [
+                    'requestDate' => Carbon::now()->subDays(rand(1, 7))->format('Y-m-d'),
+                    'paymentDate' => Carbon::now()->addDays(rand(1, 14))->format('Y-m-d'),
+                    'items' => $items,
+                    'cardId' => 'CARD-' . rand(1000, 9999),
+                    'totalAmount' => $total,
+                ];
+
+            case 'expenseEstimate':
+                $items = [];
+                $total = 0;
+                for ($j = 0; $j < rand(3, 8); $j++) {
+                    $amount = rand(50, 500) * 10000;
+                    $total += $amount;
+                    $items[] = [
+                        'id' => (string) ($j + 1),
+                        'expectedPaymentDate' => Carbon::now()->addDays(rand(1, 60))->format('Y-m-d'),
+                        'category' => $expenseItems[array_rand($expenseItems)],
+                        'amount' => $amount,
+                        'vendor' => $vendors[array_rand($vendors)],
+                        'memo' => '예정 지출',
+                        'checked' => false,
+                    ];
+                }
+                return [
+                    'items' => $items,
+                    'totalExpense' => $total,
+                    'accountBalance' => rand(5000, 20000) * 10000,
+                    'finalDifference' => rand(5000, 20000) * 10000 - $total,
+                ];
+
+            default:
+                return [];
+        }
+    }
+}
diff --git a/database/seeders/Dummy/DummyAttendanceSeeder.php b/database/seeders/Dummy/DummyAttendanceSeeder.php
new file mode 100644
index 0000000..d849535
--- /dev/null
+++ b/database/seeders/Dummy/DummyAttendanceSeeder.php
@@ -0,0 +1,191 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\Attendance;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class DummyAttendanceSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 테넌트 소속 사용자 조회
+        $userIds = DB::table('user_tenants')
+            ->where('tenant_id', $tenantId)
+            ->pluck('user_id')
+            ->toArray();
+
+        if (empty($userIds)) {
+            $this->command->warn('   ⚠ attendances: 사용자가 없습니다');
+            return;
+        }
+
+        // 최근 30일간의 근태 데이터 생성
+        $startDate = now()->subDays(30);
+        $endDate = now();
+        $count = 0;
+
+        // 상태 분포 (enum: onTime, late, absent, vacation, businessTrip, fieldWork, overtime, remote)
+        $statuses = [
+            'onTime' => 60,      // 정시 출근 60%
+            'late' => 10,        // 지각 10%
+            'vacation' => 10,    // 휴가 10%
+            'absent' => 5,       // 결근 5%
+            'businessTrip' => 5, // 출장 5%
+            'remote' => 5,       // 재택 5%
+            'overtime' => 5,     // 초과근무 5%
+        ];
+
+        foreach ($userIds as $uId) {
+            $currentDate = clone $startDate;
+
+            while ($currentDate <= $endDate) {
+                // 주말 제외
+                if ($currentDate->isWeekend()) {
+                    $currentDate->addDay();
+                    continue;
+                }
+
+                $baseDate = $currentDate->format('Y-m-d');
+
+                // 이미 존재하는지 확인
+                $exists = Attendance::where('tenant_id', $tenantId)
+                    ->where('user_id', $uId)
+                    ->where('base_date', $baseDate)
+                    ->exists();
+
+                if ($exists) {
+                    $currentDate->addDay();
+                    continue;
+                }
+
+                // 상태 결정 (가중치 기반 랜덤)
+                $status = $this->getRandomStatus($statuses);
+
+                // 출퇴근 시간 생성
+                $jsonDetails = $this->generateTimeDetails($status);
+
+                Attendance::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $uId,
+                    'base_date' => $baseDate,
+                    'status' => $status,
+                    'json_details' => $jsonDetails,
+                    'remarks' => $this->getRemarks($status),
+                    'created_by' => $userId,
+                ]);
+
+                $count++;
+                $currentDate->addDay();
+            }
+        }
+
+        $this->command->info('   ✓ attendances: ' . $count . '건 생성');
+    }
+
+    private function getRandomStatus(array $weights): string
+    {
+        $total = array_sum($weights);
+        $rand = rand(1, $total);
+        $cumulative = 0;
+
+        foreach ($weights as $status => $weight) {
+            $cumulative += $weight;
+            if ($rand <= $cumulative) {
+                return $status;
+            }
+        }
+
+        return 'normal';
+    }
+
+    private function generateTimeDetails(string $status): array
+    {
+        $checkIn = null;
+        $checkOut = null;
+        $workMinutes = 0;
+        $lateMinutes = 0;
+        $earlyLeaveMinutes = 0;
+        $overtimeMinutes = 0;
+
+        $standardStart = 9 * 60; // 09:00 in minutes
+        $standardEnd = 18 * 60;  // 18:00 in minutes
+        $breakMinutes = 60;
+
+        switch ($status) {
+            case 'onTime':
+                $startVariance = rand(-10, 10); // ±10분
+                $endVariance = rand(-5, 30);    // -5분 ~ +30분
+                $checkIn = sprintf('%02d:%02d:00', 9, max(0, $startVariance));
+                $checkOut = sprintf('%02d:%02d:00', 18 + intdiv($endVariance, 60), abs($endVariance) % 60);
+                $workMinutes = ($standardEnd - $standardStart - $breakMinutes) + $endVariance;
+                break;
+
+            case 'late':
+                $lateMinutes = rand(10, 60); // 10분 ~ 1시간 지각
+                $checkIn = sprintf('%02d:%02d:00', 9 + intdiv($lateMinutes, 60), $lateMinutes % 60);
+                $checkOut = '18:00:00';
+                $workMinutes = ($standardEnd - $standardStart - $breakMinutes) - $lateMinutes;
+                break;
+
+            case 'overtime':
+                $checkIn = '09:00:00';
+                $overtimeMinutes = rand(60, 180); // 1시간 ~ 3시간 초과근무
+                $endTime = $standardEnd + $overtimeMinutes;
+                $checkOut = sprintf('%02d:%02d:00', intdiv($endTime, 60), $endTime % 60);
+                $workMinutes = ($standardEnd - $standardStart - $breakMinutes) + $overtimeMinutes;
+                break;
+
+            case 'remote':
+                $checkIn = sprintf('%02d:%02d:00', 9, rand(0, 10));
+                $checkOut = sprintf('%02d:%02d:00', 18, rand(0, 30));
+                $workMinutes = ($standardEnd - $standardStart - $breakMinutes);
+                break;
+
+            case 'businessTrip':
+            case 'fieldWork':
+                $checkIn = sprintf('%02d:%02d:00', 8, rand(0, 30)); // 출장은 일찍 시작
+                $checkOut = sprintf('%02d:%02d:00', 19, rand(0, 60)); // 늦게 종료
+                $workMinutes = 10 * 60 - $breakMinutes; // 10시간 근무
+                break;
+
+            case 'vacation':
+            case 'absent':
+                // 출퇴근 기록 없음
+                break;
+        }
+
+        return [
+            'check_in' => $checkIn,
+            'check_out' => $checkOut,
+            'work_minutes' => max(0, $workMinutes),
+            'late_minutes' => $lateMinutes,
+            'early_leave_minutes' => $earlyLeaveMinutes,
+            'overtime_minutes' => $overtimeMinutes,
+            'vacation_type' => $status === 'vacation' ? 'annual' : null,
+            'gps_data' => $checkIn ? [
+                'check_in' => ['lat' => 37.5012 + (rand(-10, 10) / 10000), 'lng' => 127.0396 + (rand(-10, 10) / 10000)],
+                'check_out' => $checkOut ? ['lat' => 37.5012 + (rand(-10, 10) / 10000), 'lng' => 127.0396 + (rand(-10, 10) / 10000)] : null,
+            ] : null,
+        ];
+    }
+
+    private function getRemarks(string $status): ?string
+    {
+        return match ($status) {
+            'late' => '지각 - 교통 체증',
+            'vacation' => '연차 휴가',
+            'absent' => '결근',
+            'businessTrip' => '출장 - 외부 미팅',
+            'fieldWork' => '외근 - 현장 방문',
+            'overtime' => '초과근무 - 프로젝트 마감',
+            'remote' => '재택근무',
+            default => null,
+        };
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyAttendanceSettingSeeder.php b/database/seeders/Dummy/DummyAttendanceSettingSeeder.php
new file mode 100644
index 0000000..2cefa58
--- /dev/null
+++ b/database/seeders/Dummy/DummyAttendanceSettingSeeder.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\AttendanceSetting;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyAttendanceSettingSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 기존 설정이 있으면 스킵
+        $existing = AttendanceSetting::where('tenant_id', $tenantId)->first();
+        if ($existing) {
+            $this->command->info('   ⚠ attendance_settings: 이미 존재 (스킵)');
+            return;
+        }
+
+        AttendanceSetting::create([
+            'tenant_id' => $tenantId,
+            'use_gps' => true,
+            'allowed_radius' => 500, // 500m
+            'hq_address' => '서울시 강남구 테헤란로 123',
+            'hq_latitude' => 37.5012,
+            'hq_longitude' => 127.0396,
+        ]);
+
+        $this->command->info('   ✓ attendance_settings: 1건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyBadDebtSeeder.php b/database/seeders/Dummy/DummyBadDebtSeeder.php
index ca1b72c..37bbd8a 100644
--- a/database/seeders/Dummy/DummyBadDebtSeeder.php
+++ b/database/seeders/Dummy/DummyBadDebtSeeder.php
@@ -14,6 +14,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = BadDebt::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ bad_debts: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // SALES 또는 BOTH 타입의 거래처 조회
         $clients = Client::where('tenant_id', $tenantId)
             ->whereIn('client_type', ['SALES', 'BOTH'])
diff --git a/database/seeders/Dummy/DummyBankAccountSeeder.php b/database/seeders/Dummy/DummyBankAccountSeeder.php
index edfefa7..bf19966 100644
--- a/database/seeders/Dummy/DummyBankAccountSeeder.php
+++ b/database/seeders/Dummy/DummyBankAccountSeeder.php
@@ -13,6 +13,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = BankAccount::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ bank_accounts: 이미 ' . $existing . '개 존재 (스킵)');
+            return;
+        }
+
         $accounts = [
             ['bank_code' => '004', 'bank_name' => 'KB국민은행', 'account_number' => '123-45-6789012',   'account_holder' => '프론트테스트', 'account_name' => '운영계좌', 'is_primary' => true],
             ['bank_code' => '088', 'bank_name' => '신한은행',   'account_number' => '110-123-456789',  'account_holder' => '프론트테스트', 'account_name' => '급여계좌', 'is_primary' => false],
diff --git a/database/seeders/Dummy/DummyBillSeeder.php b/database/seeders/Dummy/DummyBillSeeder.php
index 99222f9..559a883 100644
--- a/database/seeders/Dummy/DummyBillSeeder.php
+++ b/database/seeders/Dummy/DummyBillSeeder.php
@@ -16,6 +16,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Bill::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ bills: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 거래처 매핑
         $clients = Client::where('tenant_id', $tenantId)->get()->keyBy('name');
 
diff --git a/database/seeders/Dummy/DummyClientGroupSeeder.php b/database/seeders/Dummy/DummyClientGroupSeeder.php
index 9197406..a124d9a 100644
--- a/database/seeders/Dummy/DummyClientGroupSeeder.php
+++ b/database/seeders/Dummy/DummyClientGroupSeeder.php
@@ -13,6 +13,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = ClientGroup::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ client_groups: 이미 ' . $existing . '개 존재 (스킵)');
+            return;
+        }
+
         $groups = [
             ['group_code' => 'VIP',    'group_name' => 'VIP 고객',   'price_rate' => 0.95],
             ['group_code' => 'GOLD',   'group_name' => '골드 고객',  'price_rate' => 0.97],
diff --git a/database/seeders/Dummy/DummyClientSeeder.php b/database/seeders/Dummy/DummyClientSeeder.php
index 3ebb7e1..fd5b6d4 100644
--- a/database/seeders/Dummy/DummyClientSeeder.php
+++ b/database/seeders/Dummy/DummyClientSeeder.php
@@ -14,6 +14,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Client::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ clients: 이미 ' . $existing . '개 존재 (스킵)');
+            return;
+        }
+
         // 그룹 ID 조회
         $groups = ClientGroup::where('tenant_id', $tenantId)
             ->pluck('id', 'group_code')
diff --git a/database/seeders/Dummy/DummyDepartmentSeeder.php b/database/seeders/Dummy/DummyDepartmentSeeder.php
new file mode 100644
index 0000000..35bb632
--- /dev/null
+++ b/database/seeders/Dummy/DummyDepartmentSeeder.php
@@ -0,0 +1,133 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\Department;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class DummyDepartmentSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 기존 부서가 있으면 스킵
+        $existing = Department::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ departments: 이미 ' . $existing . '개 존재 (스킵)');
+            return;
+        }
+
+        // 1레벨: 본부 (3개)
+        $divisions = [
+            ['code' => 'DIV01', 'name' => '경영본부', 'description' => '경영 및 기획 업무'],
+            ['code' => 'DIV02', 'name' => '기술본부', 'description' => '기술 개발 및 연구'],
+            ['code' => 'DIV03', 'name' => '영업본부', 'description' => '영업 및 마케팅'],
+        ];
+
+        // 2레벨: 부서 (본부별 2~3개씩)
+        $departments = [
+            'DIV01' => [
+                ['code' => 'HR', 'name' => '인사팀', 'description' => '인사 및 채용 관리'],
+                ['code' => 'FIN', 'name' => '재무팀', 'description' => '재무 및 회계 관리'],
+                ['code' => 'ADM', 'name' => '총무팀', 'description' => '총무 및 시설 관리'],
+            ],
+            'DIV02' => [
+                ['code' => 'DEV', 'name' => '개발팀', 'description' => '소프트웨어 개발'],
+                ['code' => 'QA', 'name' => 'QA팀', 'description' => '품질 보증 및 테스트'],
+                ['code' => 'INFRA', 'name' => '인프라팀', 'description' => '서버 및 인프라 관리'],
+            ],
+            'DIV03' => [
+                ['code' => 'SALES', 'name' => '영업팀', 'description' => '영업 및 고객 관리'],
+                ['code' => 'MKT', 'name' => '마케팅팀', 'description' => '마케팅 및 홍보'],
+            ],
+        ];
+
+        $count = 0;
+        $divisionIds = [];
+
+        // 본부 생성
+        foreach ($divisions as $index => $division) {
+            $dept = Department::create([
+                'tenant_id' => $tenantId,
+                'parent_id' => null,
+                'code' => $division['code'],
+                'name' => $division['name'],
+                'description' => $division['description'],
+                'is_active' => true,
+                'sort_order' => $index + 1,
+                'created_by' => $userId,
+            ]);
+            $divisionIds[$division['code']] = $dept->id;
+            $count++;
+        }
+
+        // 부서 생성
+        foreach ($departments as $divCode => $depts) {
+            $parentId = $divisionIds[$divCode] ?? null;
+            foreach ($depts as $index => $dept) {
+                Department::create([
+                    'tenant_id' => $tenantId,
+                    'parent_id' => $parentId,
+                    'code' => $dept['code'],
+                    'name' => $dept['name'],
+                    'description' => $dept['description'],
+                    'is_active' => true,
+                    'sort_order' => $index + 1,
+                    'created_by' => $userId,
+                ]);
+                $count++;
+            }
+        }
+
+        // 사용자-부서 연결
+        $this->assignUsersToDepartments($tenantId);
+
+        $this->command->info('   ✓ departments: ' . $count . '개 생성 (본부 3개, 부서 8개)');
+    }
+
+    private function assignUsersToDepartments(int $tenantId): void
+    {
+        // 테넌트 소속 사용자 조회
+        $userIds = DB::table('user_tenants')
+            ->where('tenant_id', $tenantId)
+            ->pluck('user_id')
+            ->toArray();
+
+        // 부서 조회 (2레벨만)
+        $departments = Department::where('tenant_id', $tenantId)
+            ->whereNotNull('parent_id')
+            ->get();
+
+        if ($departments->isEmpty() || empty($userIds)) {
+            return;
+        }
+
+        // 사용자를 부서에 분배
+        foreach ($userIds as $index => $userId) {
+            $dept = $departments[$index % $departments->count()];
+            $isPrimary = ($index % $departments->count() === 0); // 첫 번째만 primary
+
+            // 이미 연결되어 있는지 확인
+            $exists = DB::table('department_user')
+                ->where('user_id', $userId)
+                ->where('department_id', $dept->id)
+                ->exists();
+
+            if (!$exists) {
+                DB::table('department_user')->insert([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $userId,
+                    'department_id' => $dept->id,
+                    'is_primary' => $isPrimary,
+                    'joined_at' => now(),
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+        }
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyDepositSeeder.php b/database/seeders/Dummy/DummyDepositSeeder.php
index 7da5e61..a5650ec 100644
--- a/database/seeders/Dummy/DummyDepositSeeder.php
+++ b/database/seeders/Dummy/DummyDepositSeeder.php
@@ -15,6 +15,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Deposit::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ deposits: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 거래처 매핑 (SALES, BOTH만)
         $clients = Client::where('tenant_id', $tenantId)
             ->whereIn('client_type', ['SALES', 'BOTH'])
diff --git a/database/seeders/Dummy/DummyLeaveGrantSeeder.php b/database/seeders/Dummy/DummyLeaveGrantSeeder.php
new file mode 100644
index 0000000..3aa3a16
--- /dev/null
+++ b/database/seeders/Dummy/DummyLeaveGrantSeeder.php
@@ -0,0 +1,95 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\LeaveGrant;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class DummyLeaveGrantSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 테넌트 소속 사용자 조회
+        $userIds = DB::table('user_tenants')
+            ->where('tenant_id', $tenantId)
+            ->pluck('user_id')
+            ->toArray();
+
+        if (empty($userIds)) {
+            $this->command->warn('   ⚠ leave_grants: 사용자가 없습니다');
+            return;
+        }
+
+        $year = 2025;
+        $count = 0;
+
+        // 각 사용자별 연차/월차 부여
+        foreach ($userIds as $uId) {
+            // 연차 부여 (1월 1일)
+            $existing = LeaveGrant::where('tenant_id', $tenantId)
+                ->where('user_id', $uId)
+                ->where('grant_type', 'annual')
+                ->whereYear('grant_date', $year)
+                ->exists();
+
+            if (!$existing) {
+                LeaveGrant::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $uId,
+                    'grant_type' => 'annual',
+                    'grant_date' => sprintf('%04d-01-01', $year),
+                    'grant_days' => rand(12, 20), // 12~20일
+                    'reason' => sprintf('%d년 연차 부여', $year),
+                    'created_by' => $userId,
+                ]);
+                $count++;
+            }
+
+            // 월차 부여 (월별, 12건)
+            for ($month = 1; $month <= 12; $month++) {
+                $grantDate = sprintf('%04d-%02d-01', $year, $month);
+
+                $monthlyExists = LeaveGrant::where('tenant_id', $tenantId)
+                    ->where('user_id', $uId)
+                    ->where('grant_type', 'monthly')
+                    ->where('grant_date', $grantDate)
+                    ->exists();
+
+                if (!$monthlyExists) {
+                    LeaveGrant::create([
+                        'tenant_id' => $tenantId,
+                        'user_id' => $uId,
+                        'grant_type' => 'monthly',
+                        'grant_date' => $grantDate,
+                        'grant_days' => 1,
+                        'reason' => sprintf('%d년 %d월 월차', $year, $month),
+                        'created_by' => $userId,
+                    ]);
+                    $count++;
+                }
+            }
+
+            // 포상 휴가 (일부 사용자에게 랜덤)
+            if (rand(1, 5) === 1) { // 20% 확률
+                $rewardMonth = rand(3, 11);
+                LeaveGrant::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $uId,
+                    'grant_type' => 'reward',
+                    'grant_date' => sprintf('%04d-%02d-15', $year, $rewardMonth),
+                    'grant_days' => rand(1, 3),
+                    'reason' => '우수 사원 포상 휴가',
+                    'created_by' => $userId,
+                ]);
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ leave_grants: ' . $count . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyLeaveSeeder.php b/database/seeders/Dummy/DummyLeaveSeeder.php
new file mode 100644
index 0000000..368b1e4
--- /dev/null
+++ b/database/seeders/Dummy/DummyLeaveSeeder.php
@@ -0,0 +1,135 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\Leave;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+
+class DummyLeaveSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 테넌트 소속 사용자 조회
+        $userIds = DB::table('user_tenants')
+            ->where('tenant_id', $tenantId)
+            ->pluck('user_id')
+            ->toArray();
+
+        if (empty($userIds)) {
+            $this->command->warn('   ⚠ leaves: 사용자가 없습니다');
+            return;
+        }
+
+        // 휴가 유형 (가중치)
+        $leaveTypes = [
+            'annual' => 50,       // 연차 50%
+            'half_am' => 15,      // 오전 반차 15%
+            'half_pm' => 15,      // 오후 반차 15%
+            'sick' => 10,         // 병가 10%
+            'family' => 5,        // 경조사 5%
+            'other' => 5,         // 기타 5%
+        ];
+
+        // 상태 (가중치)
+        $statuses = [
+            'approved' => 60,     // 승인 60%
+            'pending' => 25,      // 대기 25%
+            'rejected' => 10,     // 반려 10%
+            'cancelled' => 5,     // 취소 5%
+        ];
+
+        $count = 0;
+        $year = 2025;
+
+        // 사용자별로 1~4건의 휴가 생성
+        foreach ($userIds as $uId) {
+            $leaveCount = rand(1, 4);
+
+            for ($i = 0; $i < $leaveCount; $i++) {
+                $month = rand(1, 12);
+                $day = rand(1, 28);
+                $startDate = sprintf('%04d-%02d-%02d', $year, $month, $day);
+
+                $leaveType = $this->getRandomWeighted($leaveTypes);
+                $status = $this->getRandomWeighted($statuses);
+
+                // 휴가 일수 결정
+                if (in_array($leaveType, ['half_am', 'half_pm'])) {
+                    $days = 0.5;
+                    $endDate = $startDate;
+                } else {
+                    $days = rand(1, 3);
+                    $endDate = date('Y-m-d', strtotime($startDate . ' + ' . ($days - 1) . ' days'));
+                }
+
+                // 승인자 정보
+                $approvedBy = null;
+                $approvedAt = null;
+                $rejectReason = null;
+
+                if ($status === 'approved') {
+                    $approvedBy = $userId;
+                    $approvedAt = date('Y-m-d H:i:s', strtotime($startDate . ' - 2 days'));
+                } elseif ($status === 'rejected') {
+                    $approvedBy = $userId;
+                    $approvedAt = date('Y-m-d H:i:s', strtotime($startDate . ' - 2 days'));
+                    $rejectReason = '업무 일정 상 불가';
+                }
+
+                Leave::create([
+                    'tenant_id' => $tenantId,
+                    'user_id' => $uId,
+                    'leave_type' => $leaveType,
+                    'start_date' => $startDate,
+                    'end_date' => $endDate,
+                    'days' => $days,
+                    'reason' => $this->getLeaveReason($leaveType),
+                    'status' => $status,
+                    'approved_by' => $approvedBy,
+                    'approved_at' => $approvedAt,
+                    'reject_reason' => $rejectReason,
+                    'created_by' => $uId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ leaves: ' . $count . '건 생성');
+    }
+
+    private function getRandomWeighted(array $weights): string
+    {
+        $total = array_sum($weights);
+        $rand = rand(1, $total);
+        $cumulative = 0;
+
+        foreach ($weights as $key => $weight) {
+            $cumulative += $weight;
+            if ($rand <= $cumulative) {
+                return $key;
+            }
+        }
+
+        return array_key_first($weights);
+    }
+
+    private function getLeaveReason(string $type): string
+    {
+        return match ($type) {
+            'annual' => '개인 휴가',
+            'half_am' => '오전 병원 방문',
+            'half_pm' => '오후 개인 일정',
+            'sick' => '건강 사유',
+            'family' => '가족 행사',
+            'maternity' => '출산 휴가',
+            'parental' => '육아 휴직',
+            default => '개인 사유',
+        };
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyPaymentSeeder.php b/database/seeders/Dummy/DummyPaymentSeeder.php
index 9b532fd..871ac63 100644
--- a/database/seeders/Dummy/DummyPaymentSeeder.php
+++ b/database/seeders/Dummy/DummyPaymentSeeder.php
@@ -15,6 +15,15 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Payment::whereHas('subscription', function ($q) use ($tenantId) {
+            $q->where('tenant_id', $tenantId);
+        })->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ payments: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 1. 요금제 생성 (없으면)
         $plans = $this->createPlans($userId);
 
diff --git a/database/seeders/Dummy/DummyPopupSeeder.php b/database/seeders/Dummy/DummyPopupSeeder.php
index 6eeb177..b8b0639 100644
--- a/database/seeders/Dummy/DummyPopupSeeder.php
+++ b/database/seeders/Dummy/DummyPopupSeeder.php
@@ -13,6 +13,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Popup::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ popups: 이미 ' . $existing . '개 존재 (스킵)');
+            return;
+        }
+
         $popups = [
             [
                 'target_type' => 'all',
diff --git a/database/seeders/Dummy/DummyPurchaseSeeder.php b/database/seeders/Dummy/DummyPurchaseSeeder.php
index 5b29940..2b7fb22 100644
--- a/database/seeders/Dummy/DummyPurchaseSeeder.php
+++ b/database/seeders/Dummy/DummyPurchaseSeeder.php
@@ -14,6 +14,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Purchase::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ purchases: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 거래처 매핑 (PURCHASE, BOTH만)
         $clients = Client::where('tenant_id', $tenantId)
             ->whereIn('client_type', ['PURCHASE', 'BOTH'])
diff --git a/database/seeders/Dummy/DummySaleSeeder.php b/database/seeders/Dummy/DummySaleSeeder.php
index 1c9594a..64806db 100644
--- a/database/seeders/Dummy/DummySaleSeeder.php
+++ b/database/seeders/Dummy/DummySaleSeeder.php
@@ -14,6 +14,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Sale::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ sales: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 거래처 매핑 (SALES, BOTH만)
         $clients = Client::where('tenant_id', $tenantId)
             ->whereIn('client_type', ['SALES', 'BOTH'])
diff --git a/database/seeders/Dummy/DummyUserSeeder.php b/database/seeders/Dummy/DummyUserSeeder.php
new file mode 100644
index 0000000..9985b26
--- /dev/null
+++ b/database/seeders/Dummy/DummyUserSeeder.php
@@ -0,0 +1,89 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Members\User;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Hash;
+
+class DummyUserSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 더미 직원 데이터 (15명)
+        $employees = [
+            ['user_id' => 'EMP001', 'name' => '김철수', 'email' => 'chulsoo.kim@test.com', 'phone' => '010-1234-5678'],
+            ['user_id' => 'EMP002', 'name' => '이영희', 'email' => 'younghee.lee@test.com', 'phone' => '010-2345-6789'],
+            ['user_id' => 'EMP003', 'name' => '박민수', 'email' => 'minsoo.park@test.com', 'phone' => '010-3456-7890'],
+            ['user_id' => 'EMP004', 'name' => '정은지', 'email' => 'eunji.jung@test.com', 'phone' => '010-4567-8901'],
+            ['user_id' => 'EMP005', 'name' => '최준호', 'email' => 'junho.choi@test.com', 'phone' => '010-5678-9012'],
+            ['user_id' => 'EMP006', 'name' => '강미래', 'email' => 'mirae.kang@test.com', 'phone' => '010-6789-0123'],
+            ['user_id' => 'EMP007', 'name' => '임도현', 'email' => 'dohyun.lim@test.com', 'phone' => '010-7890-1234'],
+            ['user_id' => 'EMP008', 'name' => '윤서연', 'email' => 'seoyeon.yoon@test.com', 'phone' => '010-8901-2345'],
+            ['user_id' => 'EMP009', 'name' => '한지민', 'email' => 'jimin.han@test.com', 'phone' => '010-9012-3456'],
+            ['user_id' => 'EMP010', 'name' => '오태양', 'email' => 'taeyang.oh@test.com', 'phone' => '010-0123-4567'],
+            ['user_id' => 'EMP011', 'name' => '신동욱', 'email' => 'dongwook.shin@test.com', 'phone' => '010-1111-2222'],
+            ['user_id' => 'EMP012', 'name' => '권나래', 'email' => 'narae.kwon@test.com', 'phone' => '010-2222-3333'],
+            ['user_id' => 'EMP013', 'name' => '조성민', 'email' => 'sungmin.cho@test.com', 'phone' => '010-3333-4444'],
+            ['user_id' => 'EMP014', 'name' => '백지훈', 'email' => 'jihun.baek@test.com', 'phone' => '010-4444-5555'],
+            ['user_id' => 'EMP015', 'name' => '송하늘', 'email' => 'haneul.song@test.com', 'phone' => '010-5555-6666'],
+        ];
+
+        $count = 0;
+
+        foreach ($employees as $employee) {
+            // 이미 존재하는지 확인
+            $existing = User::where('email', $employee['email'])->first();
+            if ($existing) {
+                // 이미 tenant에 연결되어 있는지 확인
+                $linked = DB::table('user_tenants')
+                    ->where('user_id', $existing->id)
+                    ->where('tenant_id', $tenantId)
+                    ->exists();
+
+                if (!$linked) {
+                    DB::table('user_tenants')->insert([
+                        'user_id' => $existing->id,
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'is_default' => false,
+                        'joined_at' => now(),
+                        'created_at' => now(),
+                        'updated_at' => now(),
+                    ]);
+                }
+                continue;
+            }
+
+            $user = User::create([
+                'user_id' => $employee['user_id'],
+                'name' => $employee['name'],
+                'email' => $employee['email'],
+                'phone' => $employee['phone'],
+                'password' => Hash::make('password123'),
+                'is_active' => true,
+                'created_by' => $userId,
+            ]);
+
+            // 테넌트에 연결
+            DB::table('user_tenants')->insert([
+                'user_id' => $user->id,
+                'tenant_id' => $tenantId,
+                'is_active' => true,
+                'is_default' => true,
+                'joined_at' => now(),
+                'created_at' => now(),
+                'updated_at' => now(),
+            ]);
+
+            $count++;
+        }
+
+        $this->command->info('   ✓ users: ' . $count . '명 생성 (테넌트 연결 완료)');
+    }
+}
diff --git a/database/seeders/Dummy/DummyWithdrawalSeeder.php b/database/seeders/Dummy/DummyWithdrawalSeeder.php
index d61573b..3fa9dc2 100644
--- a/database/seeders/Dummy/DummyWithdrawalSeeder.php
+++ b/database/seeders/Dummy/DummyWithdrawalSeeder.php
@@ -15,6 +15,13 @@ public function run(): void
         $tenantId = DummyDataSeeder::TENANT_ID;
         $userId = DummyDataSeeder::USER_ID;
 
+        // 기존 데이터 있으면 스킵
+        $existing = Withdrawal::where('tenant_id', $tenantId)->count();
+        if ($existing > 0) {
+            $this->command->info('   ⚠ withdrawals: 이미 ' . $existing . '건 존재 (스킵)');
+            return;
+        }
+
         // 거래처 매핑 (PURCHASE, BOTH만)
         $clients = Client::where('tenant_id', $tenantId)
             ->whereIn('client_type', ['PURCHASE', 'BOTH'])
diff --git a/database/seeders/Dummy/DummyWorkSettingSeeder.php b/database/seeders/Dummy/DummyWorkSettingSeeder.php
new file mode 100644
index 0000000..4428c15
--- /dev/null
+++ b/database/seeders/Dummy/DummyWorkSettingSeeder.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\WorkSetting;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyWorkSettingSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 기존 설정이 있으면 스킵
+        $existing = WorkSetting::where('tenant_id', $tenantId)->first();
+        if ($existing) {
+            $this->command->info('   ⚠ work_settings: 이미 존재 (스킵)');
+            return;
+        }
+
+        WorkSetting::create([
+            'tenant_id' => $tenantId,
+            'work_type' => 'fixed',
+            'standard_hours' => 8,
+            'overtime_hours' => 4,
+            'overtime_limit' => 52,
+            'work_days' => [1, 2, 3, 4, 5], // 월~금
+            'start_time' => '09:00:00',
+            'end_time' => '18:00:00',
+            'break_minutes' => 60,
+            'break_start' => '12:00:00',
+            'break_end' => '13:00:00',
+        ]);
+
+        $this->command->info('   ✓ work_settings: 1건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/DummyDataSeeder.php b/database/seeders/DummyDataSeeder.php
index 2bbe049..80998ac 100644
--- a/database/seeders/DummyDataSeeder.php
+++ b/database/seeders/DummyDataSeeder.php
@@ -19,14 +19,44 @@ public function run(): void
         $this->command->info('🌱 더미 데이터 시딩 시작...');
         $this->command->info('   대상 테넌트: ID '.self::TENANT_ID);
 
+        // 1. 기본 데이터 (순서 중요)
+        $this->command->info('');
+        $this->command->info('📦 기본 데이터 생성...');
         $this->call([
+            Dummy\DummyUserSeeder::class,           // HR용 사용자
+            Dummy\DummyDepartmentSeeder::class,     // 부서
             Dummy\DummyClientGroupSeeder::class,
             Dummy\DummyBankAccountSeeder::class,
             Dummy\DummyClientSeeder::class,
+        ]);
+
+        // 2. 회계 데이터
+        $this->command->info('');
+        $this->command->info('💰 회계 데이터 생성...');
+        $this->call([
             Dummy\DummyDepositSeeder::class,
             Dummy\DummyWithdrawalSeeder::class,
             Dummy\DummySaleSeeder::class,
             Dummy\DummyPurchaseSeeder::class,
+            Dummy\DummyBadDebtSeeder::class,        // 악성채권
+            Dummy\DummyBillSeeder::class,           // 어음
+        ]);
+
+        // 3. HR 데이터
+        $this->command->info('');
+        $this->command->info('👥 HR 데이터 생성...');
+        $this->call([
+            Dummy\DummyWorkSettingSeeder::class,        // 근무 설정
+            Dummy\DummyAttendanceSettingSeeder::class,  // 근태 설정
+            Dummy\DummyAttendanceSeeder::class,         // 근태
+            Dummy\DummyLeaveGrantSeeder::class,         // 휴가 부여
+            Dummy\DummyLeaveSeeder::class,              // 휴가
+        ]);
+
+        // 4. 기타 데이터
+        $this->command->info('');
+        $this->command->info('📋 기타 데이터 생성...');
+        $this->call([
             Dummy\DummyPopupSeeder::class,
             Dummy\DummyPaymentSeeder::class,
         ]);
@@ -34,20 +64,27 @@ public function run(): void
         $this->command->info('');
         $this->command->info('✅ 더미 데이터 시딩 완료!');
         $this->command->table(
-            ['테이블', '생성 수량'],
+            ['카테고리', '테이블', '생성 수량'],
             [
-                ['client_groups', '5'],
-                ['bank_accounts', '5'],
-                ['clients', '20'],
-                ['deposits', '60'],
-                ['withdrawals', '60'],
-                ['sales', '80'],
-                ['purchases', '70'],
-                ['popups', '8'],
-                ['plans', '6'],
-                ['subscriptions', '1'],
-                ['payments', '13'],
-                ['총계', '~328'],
+                ['기본', 'users', '15'],
+                ['기본', 'departments', '11'],
+                ['기본', 'client_groups', '5'],
+                ['기본', 'bank_accounts', '5'],
+                ['기본', 'clients', '20'],
+                ['회계', 'deposits', '60'],
+                ['회계', 'withdrawals', '60'],
+                ['회계', 'sales', '80'],
+                ['회계', 'purchases', '70'],
+                ['회계', 'bad_debts', '18'],
+                ['회계', 'bills', '30'],
+                ['HR', 'work_settings', '1'],
+                ['HR', 'attendance_settings', '1'],
+                ['HR', 'attendances', '~300'],
+                ['HR', 'leave_grants', '~200'],
+                ['HR', 'leaves', '~50'],
+                ['기타', 'popups', '8'],
+                ['기타', 'payments', '13'],
+                ['', '총계', '~950'],
             ]
         );
     }
diff --git a/routes/api.php b/routes/api.php
index 3d7dc3e..a536b44 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -15,6 +15,7 @@
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BoardController;
 use App\Http\Controllers\Api\V1\CardController;
+use App\Http\Controllers\Api\V1\SalaryController;
 use App\Http\Controllers\Api\V1\CategoryController;
 use App\Http\Controllers\Api\V1\CategoryFieldController;
 use App\Http\Controllers\Api\V1\CategoryLogController;
@@ -431,6 +432,18 @@
             Route::get('/{id}/payslip', [PayrollController::class, 'payslip'])->whereNumber('id')->name('v1.payrolls.payslip');
         });
 
+        // Salary API (급여 관리 - React 연동)
+        Route::prefix('salaries')->group(function () {
+            Route::get('', [SalaryController::class, 'index'])->name('v1.salaries.index');
+            Route::post('', [SalaryController::class, 'store'])->name('v1.salaries.store');
+            Route::get('/statistics', [SalaryController::class, 'statistics'])->name('v1.salaries.statistics');
+            Route::post('/bulk-update-status', [SalaryController::class, 'bulkUpdateStatus'])->name('v1.salaries.bulk-update-status');
+            Route::get('/{id}', [SalaryController::class, 'show'])->whereNumber('id')->name('v1.salaries.show');
+            Route::put('/{id}', [SalaryController::class, 'update'])->whereNumber('id')->name('v1.salaries.update');
+            Route::delete('/{id}', [SalaryController::class, 'destroy'])->whereNumber('id')->name('v1.salaries.destroy');
+            Route::patch('/{id}/status', [SalaryController::class, 'updateStatus'])->whereNumber('id')->name('v1.salaries.update-status');
+        });
+
         // Loan API (가지급금 관리)
         Route::prefix('loans')->group(function () {
             Route::get('', [LoanController::class, 'index'])->name('v1.loans.index');