feat: 급여 관리 API 및 더미 시더 확장

- 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>

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');
+    }
+};

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 [];
+        }
+    }
+}

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,
+        };
+    }
+}

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');
+    }
+}

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'])

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],

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');
 

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],

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')

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(),
+                ]);
+            }
+        }
+    }
+}

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'])

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');
+    }
+}

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',
+        };
+    }
+}

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);
 

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',

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'])

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'])

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)');
+    }
+}

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'])

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');
+    }
+}

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'],
             ]
         );
     }