diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 4ea9940..f37f762 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-01-14 19:19:09
+> **자동 생성**: 2026-01-16 14:58:07
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -254,6 +254,7 @@ ### item_receipts
 **모델**: `App\Models\Items\ItemReceipt`
 
 - **item()**: belongsTo → `items`
+- **creator()**: belongsTo → `users`
 
 ### login_tokens
 **모델**: `App\Models\LoginToken`
@@ -342,6 +343,7 @@ ### orders
 - **items()**: hasMany → `order_items`
 - **histories()**: hasMany → `order_histories`
 - **versions()**: hasMany → `order_versions`
+- **workOrders()**: hasMany → `work_orders`
 
 ### order_historys
 **모델**: `App\Models\Orders\OrderHistory`
@@ -487,6 +489,8 @@ ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
 - **item()**: belongsTo → `items`
+- **inspector()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
 
 ### lots
 **모델**: `App\Models\Qualitys\Lot`
@@ -511,6 +515,7 @@ ### quotes
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `quote_items`
 - **revisions()**: hasMany → `quote_revisions`
+- **orders()**: hasMany → `orders`
 
 ### quote_formulas
 **모델**: `App\Models\Quote\QuoteFormula`
diff --git a/app/Http/Controllers/Api/V1/ItemsController.php b/app/Http/Controllers/Api/V1/ItemsController.php
index 70c7895..2e82d3d 100644
--- a/app/Http/Controllers/Api/V1/ItemsController.php
+++ b/app/Http/Controllers/Api/V1/ItemsController.php
@@ -27,6 +27,7 @@ public function index(Request $request)
                 'q' => $request->input('q') ?? $request->input('search'),
                 'category_id' => $request->input('category_id'),
                 'item_type' => $request->input('type') ?? $request->input('item_type'),
+                'item_category' => $request->input('item_category'),
                 'group_id' => $request->input('group_id'),
                 'active' => $request->input('is_active') ?? $request->input('active'),
             ];
diff --git a/app/Http/Controllers/Api/V1/SaleController.php b/app/Http/Controllers/Api/V1/SaleController.php
index 942b6b3..3828353 100644
--- a/app/Http/Controllers/Api/V1/SaleController.php
+++ b/app/Http/Controllers/Api/V1/SaleController.php
@@ -4,6 +4,7 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Common\BulkUpdateAccountCodeRequest;
 use App\Http\Requests\V1\Sale\SendStatementRequest;
 use App\Http\Requests\V1\Sale\StoreSaleRequest;
 use App\Http\Requests\V1\Sale\UpdateSaleRequest;
@@ -88,6 +89,22 @@ public function confirm(int $id)
         return ApiResponse::success($sale, __('message.sale.confirmed'));
     }
 
+    /**
+     * 계정과목 일괄 변경
+     */
+    public function bulkUpdateAccountCode(BulkUpdateAccountCodeRequest $request)
+    {
+        $updatedCount = $this->service->bulkUpdateAccountCode(
+            $request->getIds(),
+            $request->getAccountCode()
+        );
+
+        return ApiResponse::success(
+            ['updated_count' => $updatedCount],
+            __('message.bulk_updated')
+        );
+    }
+
     /**
      * 매출 요약 (기간별 합계)
      */
diff --git a/app/Http/Requests/Attendance/StoreRequest.php b/app/Http/Requests/Attendance/StoreRequest.php
index b5bb91e..08063b3 100644
--- a/app/Http/Requests/Attendance/StoreRequest.php
+++ b/app/Http/Requests/Attendance/StoreRequest.php
@@ -19,7 +19,20 @@ public function rules(): array
             'status' => 'nullable|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
             'remarks' => 'nullable|string|max:500',
 
-            // json_details 필드
+            // json_details 객체로 전달되는 경우 (프론트엔드 기본 형식)
+            'json_details' => 'nullable|array',
+            'json_details.check_in' => 'nullable|date_format:H:i:s',
+            'json_details.check_out' => 'nullable|date_format:H:i:s',
+            'json_details.gps_data' => 'nullable|array',
+            'json_details.work_minutes' => 'nullable|integer|min:0',
+            'json_details.overtime_minutes' => 'nullable|integer|min:0',
+            'json_details.late_minutes' => 'nullable|integer|min:0',
+            'json_details.early_leave_minutes' => 'nullable|integer|min:0',
+            'json_details.vacation_type' => 'nullable|string|max:50',
+            'json_details.reason' => 'nullable|string|max:500',
+            'json_details.break_time' => 'nullable|string|max:50',
+
+            // 최상위 레벨 필드 (호환성 유지)
             'check_in' => 'nullable|date_format:H:i:s',
             'check_out' => 'nullable|date_format:H:i:s',
             'gps_data' => 'nullable|array',
diff --git a/app/Http/Requests/Attendance/UpdateRequest.php b/app/Http/Requests/Attendance/UpdateRequest.php
index 12fbfcc..ed48026 100644
--- a/app/Http/Requests/Attendance/UpdateRequest.php
+++ b/app/Http/Requests/Attendance/UpdateRequest.php
@@ -17,7 +17,20 @@ public function rules(): array
             'status' => 'nullable|in:onTime,late,absent,vacation,businessTrip,fieldWork,overtime,remote',
             'remarks' => 'nullable|string|max:500',
 
-            // json_details 필드
+            // json_details 객체로 전달되는 경우 (프론트엔드 기본 형식)
+            'json_details' => 'nullable|array',
+            'json_details.check_in' => 'nullable|date_format:H:i:s',
+            'json_details.check_out' => 'nullable|date_format:H:i:s',
+            'json_details.gps_data' => 'nullable|array',
+            'json_details.work_minutes' => 'nullable|integer|min:0',
+            'json_details.overtime_minutes' => 'nullable|integer|min:0',
+            'json_details.late_minutes' => 'nullable|integer|min:0',
+            'json_details.early_leave_minutes' => 'nullable|integer|min:0',
+            'json_details.vacation_type' => 'nullable|string|max:50',
+            'json_details.reason' => 'nullable|string|max:500',
+            'json_details.break_time' => 'nullable|string|max:50',
+
+            // 최상위 레벨 필드 (호환성 유지)
             'check_in' => 'nullable|date_format:H:i:s',
             'check_out' => 'nullable|date_format:H:i:s',
             'gps_data' => 'nullable|array',
diff --git a/app/Http/Requests/Employee/StoreRequest.php b/app/Http/Requests/Employee/StoreRequest.php
index 31726e4..faff953 100644
--- a/app/Http/Requests/Employee/StoreRequest.php
+++ b/app/Http/Requests/Employee/StoreRequest.php
@@ -38,21 +38,27 @@ public function rules(): array
             'resident_number' => 'nullable|string|max:255',
             'gender' => 'nullable|in:male,female',
             'address' => 'nullable|array',
-            'address.zipCode' => 'nullable|string|max:10',
+            'address.zip_code' => 'nullable|string|max:10',
             'address.address1' => 'nullable|string|max:255',
             'address.address2' => 'nullable|string|max:255',
             'salary' => 'nullable|numeric|min:0',
             'hire_date' => 'nullable|date',
             'rank' => 'nullable|string|max:50',
             'bank_account' => 'nullable|array',
-            'bank_account.bankName' => 'nullable|string|max:50',
-            'bank_account.accountNumber' => 'nullable|string|max:50',
-            'bank_account.accountHolder' => 'nullable|string|max:50',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
             'work_type' => 'nullable|in:regular,contract,parttime,intern',
             'contract_info' => 'nullable|array',
             'contract_info.start_date' => 'nullable|date',
             'contract_info.end_date' => 'nullable|date',
             'contract_info.external_company' => 'nullable|string|max:100',
+
+            // 추가 json_extra 필드 (프론트엔드에서 전송)
+            'resignation_date' => 'nullable|date',
+            'resignation_reason' => 'nullable|string|max:500',
+            'clock_in_location' => 'nullable|string|max:255',
+            'clock_out_location' => 'nullable|string|max:255',
         ];
     }
 
diff --git a/app/Http/Requests/Employee/UpdateRequest.php b/app/Http/Requests/Employee/UpdateRequest.php
index bfaf3cc..80cdc4b 100644
--- a/app/Http/Requests/Employee/UpdateRequest.php
+++ b/app/Http/Requests/Employee/UpdateRequest.php
@@ -44,21 +44,27 @@ public function rules(): array
             'resident_number' => 'nullable|string|max:255',
             'gender' => 'nullable|in:male,female',
             'address' => 'nullable|array',
-            'address.zipCode' => 'nullable|string|max:10',
+            'address.zip_code' => 'nullable|string|max:10',
             'address.address1' => 'nullable|string|max:255',
             'address.address2' => 'nullable|string|max:255',
             'salary' => 'nullable|numeric|min:0',
             'hire_date' => 'nullable|date',
             'rank' => 'nullable|string|max:50',
             'bank_account' => 'nullable|array',
-            'bank_account.bankName' => 'nullable|string|max:50',
-            'bank_account.accountNumber' => 'nullable|string|max:50',
-            'bank_account.accountHolder' => 'nullable|string|max:50',
+            'bank_account.bank_name' => 'nullable|string|max:50',
+            'bank_account.account_number' => 'nullable|string|max:50',
+            'bank_account.account_holder' => 'nullable|string|max:50',
             'work_type' => 'nullable|in:regular,contract,parttime,intern',
             'contract_info' => 'nullable|array',
             'contract_info.start_date' => 'nullable|date',
             'contract_info.end_date' => 'nullable|date',
             'contract_info.external_company' => 'nullable|string|max:100',
+
+            // 추가 json_extra 필드 (프론트엔드에서 전송)
+            'resignation_date' => 'nullable|date',
+            'resignation_reason' => 'nullable|string|max:500',
+            'clock_in_location' => 'nullable|string|max:255',
+            'clock_out_location' => 'nullable|string|max:255',
         ];
     }
 
diff --git a/app/Http/Requests/WorkOrder/WorkOrderStoreRequest.php b/app/Http/Requests/WorkOrder/WorkOrderStoreRequest.php
index a61aa2c..6758ded 100644
--- a/app/Http/Requests/WorkOrder/WorkOrderStoreRequest.php
+++ b/app/Http/Requests/WorkOrder/WorkOrderStoreRequest.php
@@ -14,6 +14,9 @@ public function authorize(): bool
 
     public function rules(): array
     {
+        // 수주 연동 등록 시 담당자 필수
+        $assigneeRequired = $this->filled('sales_order_id') ? 'required' : 'nullable';
+
         return [
             // 기본 정보
             'sales_order_id' => 'nullable|integer|exists:orders,id',
@@ -21,6 +24,8 @@ public function rules(): array
             'process_id' => 'required|integer|exists:processes,id',
             'status' => ['nullable', 'in:'.implode(',', WorkOrder::STATUSES)],
             'assignee_id' => 'nullable|integer|exists:users,id',
+            'assignee_ids' => [$assigneeRequired, 'array'],
+            'assignee_ids.*' => 'integer|exists:users,id',
             'team_id' => 'nullable|integer|exists:departments,id',
             'scheduled_date' => 'nullable|date',
             'memo' => 'nullable|string',
@@ -53,6 +58,7 @@ public function messages(): array
         return [
             'process_id.required' => __('validation.required', ['attribute' => '공정']),
             'process_id.exists' => __('validation.exists', ['attribute' => '공정']),
+            'assignee_ids.required' => __('error.work_order.assignee_required_for_linked'),
             'items.*.item_name.required' => __('validation.required', ['attribute' => '품목명']),
         ];
     }
diff --git a/app/Http/Requests/WorkOrder/WorkOrderUpdateRequest.php b/app/Http/Requests/WorkOrder/WorkOrderUpdateRequest.php
index 2297e94..83d43c0 100644
--- a/app/Http/Requests/WorkOrder/WorkOrderUpdateRequest.php
+++ b/app/Http/Requests/WorkOrder/WorkOrderUpdateRequest.php
@@ -21,8 +21,11 @@ public function rules(): array
             'process_id' => 'nullable|integer|exists:processes,id',
             'status' => ['nullable', 'in:'.implode(',', WorkOrder::STATUSES)],
             'assignee_id' => 'nullable|integer|exists:users,id',
+            'assignee_ids' => 'nullable|array',
+            'assignee_ids.*' => 'integer|exists:users,id',
             'team_id' => 'nullable|integer|exists:departments,id',
             'scheduled_date' => 'nullable|date',
+            'priority' => 'nullable|integer|min:1|max:9',
             'memo' => 'nullable|string',
             'is_active' => 'nullable|boolean',
 
diff --git a/app/Models/Production/WorkOrder.php b/app/Models/Production/WorkOrder.php
index 9b7b509..6eb4998 100644
--- a/app/Models/Production/WorkOrder.php
+++ b/app/Models/Production/WorkOrder.php
@@ -32,6 +32,7 @@ class WorkOrder extends Model
         'process_id',
         'project_name',
         'status',
+        'priority',
         'assignee_id',
         'team_id',
         'scheduled_date',
diff --git a/app/Models/Tenants/Sale.php b/app/Models/Tenants/Sale.php
index 0520579..029b6f3 100644
--- a/app/Models/Tenants/Sale.php
+++ b/app/Models/Tenants/Sale.php
@@ -21,6 +21,7 @@ class Sale extends Model
         'total_amount',
         'description',
         'status',
+        'account_code',
         'tax_invoice_issued',
         'transaction_statement_issued',
         'tax_invoice_id',
diff --git a/app/Services/BankTransactionService.php b/app/Services/BankTransactionService.php
index 9f84f5e..8d754c6 100644
--- a/app/Services/BankTransactionService.php
+++ b/app/Services/BankTransactionService.php
@@ -32,7 +32,7 @@ public function index(array $params): LengthAwarePaginator
 
         // 입금 쿼리 (payment_method = 'transfer')
         $depositsQuery = DB::table('deposits')
-            ->join('bank_accounts', 'deposits.bank_account_id', '=', 'bank_accounts.id')
+            ->leftJoin('bank_accounts', 'deposits.bank_account_id', '=', 'bank_accounts.id')
             ->leftJoin('clients', 'deposits.client_id', '=', 'clients.id')
             ->where('deposits.tenant_id', $tenantId)
             ->where('deposits.payment_method', 'transfer')
@@ -58,7 +58,7 @@ public function index(array $params): LengthAwarePaginator
 
         // 출금 쿼리 (payment_method = 'transfer')
         $withdrawalsQuery = DB::table('withdrawals')
-            ->join('bank_accounts', 'withdrawals.bank_account_id', '=', 'bank_accounts.id')
+            ->leftJoin('bank_accounts', 'withdrawals.bank_account_id', '=', 'bank_accounts.id')
             ->leftJoin('clients', 'withdrawals.client_id', '=', 'clients.id')
             ->where('withdrawals.tenant_id', $tenantId)
             ->where('withdrawals.payment_method', 'transfer')
diff --git a/app/Services/ItemService.php b/app/Services/ItemService.php
index 7a3bca2..28393f9 100644
--- a/app/Services/ItemService.php
+++ b/app/Services/ItemService.php
@@ -352,6 +352,7 @@ public function index(array $params): LengthAwarePaginator
         $q = trim((string) ($params['q'] ?? $params['search'] ?? ''));
         $categoryId = $params['category_id'] ?? null;
         $itemType = $params['item_type'] ?? null;
+        $itemCategory = $params['item_category'] ?? null;
         $groupId = $params['group_id'] ?? null;
         $active = $params['active'] ?? null;
 
@@ -398,6 +399,11 @@ public function index(array $params): LengthAwarePaginator
             $query->where('category_id', (int) $categoryId);
         }
 
+        // 품목 카테고리 (SCREEN, STEEL, BENDING 등)
+        if ($itemCategory) {
+            $query->where('item_category', $itemCategory);
+        }
+
         // 활성 상태
         if ($active !== null && $active !== '') {
             $query->where('is_active', (bool) $active);
diff --git a/app/Services/SaleService.php b/app/Services/SaleService.php
index 3f3f77a..238d2db 100644
--- a/app/Services/SaleService.php
+++ b/app/Services/SaleService.php
@@ -212,6 +212,27 @@ public function confirm(int $id): Sale
         });
     }
 
+    /**
+     * 매출 계정과목 일괄 변경
+     *
+     * @param  array  $ids  대상 ID 배열
+     * @param  string  $accountCode  변경할 계정과목 코드
+     * @return int 변경된 레코드 수
+     */
+    public function bulkUpdateAccountCode(array $ids, string $accountCode): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->whereIn('id', $ids)
+            ->update([
+                'account_code' => $accountCode,
+                'updated_by' => $userId,
+            ]);
+    }
+
     /**
      * 매출 요약 (기간별 합계)
      */
diff --git a/app/Services/WorkResultService.php b/app/Services/WorkResultService.php
index e0e5527..6e595eb 100644
--- a/app/Services/WorkResultService.php
+++ b/app/Services/WorkResultService.php
@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Members\User;
 use App\Models\Production\WorkOrderItem;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
@@ -81,7 +82,32 @@ public function index(array $params)
         // 최신 완료순 정렬
         $query->orderByDesc('options->result->completed_at')->orderByDesc('id');
 
-        return $query->paginate($size, ['*'], 'page', $page);
+        $paginated = $query->paginate($size, ['*'], 'page', $page);
+
+        // worker_id로 작업자 이름 조회하여 추가
+        $workerIds = $paginated->getCollection()
+            ->map(fn ($item) => $item->options['result']['worker_id'] ?? null)
+            ->filter()
+            ->unique()
+            ->values()
+            ->toArray();
+
+        $workers = [];
+        if (! empty($workerIds)) {
+            $workers = User::whereIn('id', $workerIds)
+                ->pluck('name', 'id')
+                ->toArray();
+        }
+
+        // 각 아이템에 worker_name 추가
+        $paginated->getCollection()->transform(function ($item) use ($workers) {
+            $workerId = $item->options['result']['worker_id'] ?? null;
+            $item->worker_name = $workerId ? ($workers[$workerId] ?? null) : null;
+
+            return $item;
+        });
+
+        return $paginated;
     }
 
     /**
@@ -155,6 +181,14 @@ public function show(int $id)
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
+        // worker_name 추가
+        $workerId = $item->options['result']['worker_id'] ?? null;
+        if ($workerId) {
+            $item->worker_name = User::where('id', $workerId)->value('name');
+        } else {
+            $item->worker_name = null;
+        }
+
         return $item;
     }
 
diff --git a/database/migrations/2026_01_15_172302_add_account_code_to_sales_table.php b/database/migrations/2026_01_15_172302_add_account_code_to_sales_table.php
new file mode 100644
index 0000000..c44470c
--- /dev/null
+++ b/database/migrations/2026_01_15_172302_add_account_code_to_sales_table.php
@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('sales', function (Blueprint $table) {
+            $table->string('account_code', 50)->nullable()->after('status')->comment('계정과목코드');
+            $table->index('account_code', 'idx_account_code');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('sales', function (Blueprint $table) {
+            $table->dropIndex('idx_account_code');
+            $table->dropColumn('account_code');
+        });
+    }
+};
diff --git a/database/migrations/2026_01_16_100000_add_priority_to_work_orders_table.php b/database/migrations/2026_01_16_100000_add_priority_to_work_orders_table.php
new file mode 100644
index 0000000..68b1cef
--- /dev/null
+++ b/database/migrations/2026_01_16_100000_add_priority_to_work_orders_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 작업지시 테이블에 우선순위 컬럼 추가
+     */
+    public function up(): void
+    {
+        Schema::table('work_orders', function (Blueprint $table) {
+            $table->unsignedTinyInteger('priority')->default(5)->after('status')
+                ->comment('우선순위: 1(긴급)~9(낮음), 기본값 5(일반)');
+            $table->index(['tenant_id', 'priority'], 'idx_work_orders_tenant_priority');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('work_orders', function (Blueprint $table) {
+            $table->dropIndex('idx_work_orders_tenant_priority');
+            $table->dropColumn('priority');
+        });
+    }
+};
\ No newline at end of file
diff --git a/lang/ko/error.php b/lang/ko/error.php
index c25e8e7..c256f7c 100644
--- a/lang/ko/error.php
+++ b/lang/ko/error.php
@@ -379,6 +379,7 @@
         'cannot_delete_in_progress' => '진행중이거나 완료된 작업지시는 삭제할 수 없습니다.',
         'not_bending_process' => '벤딩 공정이 아닙니다.',
         'invalid_transition' => "상태를 ':from'에서 ':to'(으)로 변경할 수 없습니다. 허용된 상태: :allowed",
+        'assignee_required_for_linked' => '수주 연동 등록 시 담당자를 선택해주세요.',
     ],
 
     // 검사 관련
diff --git a/routes/api.php b/routes/api.php
index 215edac..73cf538 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -672,6 +672,7 @@
             Route::put('/{id}', [SaleController::class, 'update'])->whereNumber('id')->name('v1.sales.update');
             Route::delete('/{id}', [SaleController::class, 'destroy'])->whereNumber('id')->name('v1.sales.destroy');
             Route::post('/{id}/confirm', [SaleController::class, 'confirm'])->whereNumber('id')->name('v1.sales.confirm');
+            Route::put('/bulk-update-account', [SaleController::class, 'bulkUpdateAccountCode'])->name('v1.sales.bulk-update-account');
             // 거래명세서 API
             Route::get('/{id}/statement', [SaleController::class, 'getStatement'])->whereNumber('id')->name('v1.sales.statement.show');
             Route::post('/{id}/statement/issue', [SaleController::class, 'issueStatement'])->whereNumber('id')->name('v1.sales.statement.issue');