fix: [loan] dashboard summary/목록에서도 used/disposed 상품권 제외

- dashboard summary 쿼리에 excludeUsedGiftCert 조건 적용
- 가지급금 목록 쿼리에도 동일 조건 적용

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Services/LoanService.php

@@ -525,9 +525,18 @@ public function dashboard(?string $startDate = null, ?string $endDate = null): a
             return $query;
         };
 
+        // 상품권 중 used/disposed 제외 조건 (접대비로 전환됨)
+        $excludeUsedGiftCert = function ($query) {
+            $query->whereNot(function ($q) {
+                $q->where('category', Loan::CATEGORY_GIFT_CERTIFICATE)
+                    ->whereIn('status', [Loan::STATUS_USED, Loan::STATUS_DISPOSED]);
+            });
+        };
+
         // 1. Summary 데이터 (날짜 필터 적용)
         $summaryQuery = Loan::query()->where('tenant_id', $tenantId);
         $applyDateFilter($summaryQuery);
+        $excludeUsedGiftCert($summaryQuery);
 
         $stats = $summaryQuery->selectRaw('
             COUNT(*) as total_count,
@@ -544,11 +553,12 @@ public function dashboard(?string $startDate = null, ?string $endDate = null): a
         // 3. 카테고리별 집계 (날짜 필터 적용)
         $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
 
-        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용)
+        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용, used/disposed 상품권 제외)
         $loansQuery = Loan::query()
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'withdrawal']);
         $applyDateFilter($loansQuery);
+        $excludeUsedGiftCert($loansQuery);
 
         $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [