diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 062e475..d88985c 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2025-12-22 19:39:30
+> **자동 생성**: 2025-12-23 22:25:44
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -150,6 +150,10 @@ ### estimate_items
 
 - **estimate()**: belongsTo → `estimates`
 
+### fcm_send_logs
+**모델**: `App\Models\FcmSendLog`
+
+
 ### file_share_links
 **모델**: `App\Models\FileShareLink`
 
@@ -287,6 +291,8 @@ ### clients
 
 - **clientGroup()**: belongsTo → `client_groups`
 - **orders()**: hasMany → `orders`
+- **badDebts()**: hasMany → `bad_debts`
+- **activeBadDebts()**: hasMany → `bad_debts`
 
 ### client_groups
 **모델**: `App\Models\Orders\ClientGroup`
@@ -489,6 +495,20 @@ ### barobill_settings
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 
+### bills
+**모델**: `App\Models\Tenants\Bill`
+
+- **client()**: belongsTo → `clients`
+- **bankAccount()**: belongsTo → `bank_accounts`
+- **creator()**: belongsTo → `users`
+- **installments()**: hasMany → `bill_installments`
+
+### bill_installments
+**모델**: `App\Models\Tenants\BillInstallment`
+
+- **bill()**: belongsTo → `bills`
+- **creator()**: belongsTo → `users`
+
 ### cards
 **모델**: `App\Models\Tenants\Card`
 
diff --git a/app/Exceptions/Handler.php b/app/Exceptions/Handler.php
index 67bffb6..434d377 100644
--- a/app/Exceptions/Handler.php
+++ b/app/Exceptions/Handler.php
@@ -3,6 +3,7 @@
 namespace App\Exceptions;
 
 use Illuminate\Auth\AuthenticationException;
+use Illuminate\Database\Eloquent\ModelNotFoundException;
 use Illuminate\Foundation\Exceptions\Handler as ExceptionHandler;
 use Illuminate\Support\Facades\Http;
 use Illuminate\Validation\ValidationException;
@@ -114,7 +115,7 @@ public function render($request, Throwable $exception)
                 ], 403);
             }
 
-            // 404 Not Found
+            // 404 Not Found - 라우트 없음
             if ($exception instanceof NotFoundHttpException) {
                 return response()->json([
                     'success' => false,
@@ -123,6 +124,15 @@ public function render($request, Throwable $exception)
                 ], 404);
             }
 
+            // 404 Not Found - 모델 없음 (findOrFail 등)
+            if ($exception instanceof ModelNotFoundException) {
+                return response()->json([
+                    'success' => false,
+                    'message' => '데이터를 찾을 수 없습니다',
+                    'data' => null,
+                ], 404);
+            }
+
             // 405 Method Not Allowed
             if ($exception instanceof MethodNotAllowedHttpException) {
                 return response()->json([
diff --git a/app/Http/Controllers/Api/V1/PlanController.php b/app/Http/Controllers/Api/V1/PlanController.php
index 2968e7b..b6874af 100644
--- a/app/Http/Controllers/Api/V1/PlanController.php
+++ b/app/Http/Controllers/Api/V1/PlanController.php
@@ -2,11 +2,11 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\Plan\PlanIndexRequest;
 use App\Http\Requests\V1\Plan\PlanStoreRequest;
 use App\Http\Requests\V1\Plan\PlanUpdateRequest;
-use App\Helpers\ApiResponse;
 use App\Services\PlanService;
 use Illuminate\Http\JsonResponse;
 
@@ -21,9 +21,10 @@ public function __construct(
      */
     public function index(PlanIndexRequest $request): JsonResponse
     {
-        $result = $this->planService->index($request->validated());
-
-        return ApiResponse::handle('message.fetched', $result);
+        return ApiResponse::handle(
+            fn () => $this->planService->index($request->validated()),
+            __('message.fetched')
+        );
     }
 
     /**
@@ -31,9 +32,10 @@ public function index(PlanIndexRequest $request): JsonResponse
      */
     public function active(): JsonResponse
     {
-        $result = $this->planService->active();
-
-        return ApiResponse::handle('message.fetched', $result);
+        return ApiResponse::handle(
+            fn () => $this->planService->active(),
+            __('message.fetched')
+        );
     }
 
     /**
@@ -41,9 +43,10 @@ public function active(): JsonResponse
      */
     public function store(PlanStoreRequest $request): JsonResponse
     {
-        $result = $this->planService->store($request->validated());
-
-        return ApiResponse::handle('message.created', $result, 201);
+        return ApiResponse::handle(
+            fn () => $this->planService->store($request->validated()),
+            __('message.created')
+        );
     }
 
     /**
@@ -51,9 +54,10 @@ public function store(PlanStoreRequest $request): JsonResponse
      */
     public function show(int $id): JsonResponse
     {
-        $result = $this->planService->show($id);
-
-        return ApiResponse::handle('message.fetched', $result);
+        return ApiResponse::handle(
+            fn () => $this->planService->show($id),
+            __('message.fetched')
+        );
     }
 
     /**
@@ -61,9 +65,10 @@ public function show(int $id): JsonResponse
      */
     public function update(PlanUpdateRequest $request, int $id): JsonResponse
     {
-        $result = $this->planService->update($id, $request->validated());
-
-        return ApiResponse::handle('message.updated', $result);
+        return ApiResponse::handle(
+            fn () => $this->planService->update($id, $request->validated()),
+            __('message.updated')
+        );
     }
 
     /**
@@ -71,9 +76,10 @@ public function update(PlanUpdateRequest $request, int $id): JsonResponse
      */
     public function destroy(int $id): JsonResponse
     {
-        $this->planService->destroy($id);
-
-        return ApiResponse::handle('message.deleted');
+        return ApiResponse::handle(
+            fn () => $this->planService->destroy($id),
+            __('message.deleted')
+        );
     }
 
     /**
@@ -81,8 +87,9 @@ public function destroy(int $id): JsonResponse
      */
     public function toggle(int $id): JsonResponse
     {
-        $result = $this->planService->toggle($id);
-
-        return ApiResponse::handle('message.updated', $result);
+        return ApiResponse::handle(
+            fn () => $this->planService->toggle($id),
+            __('message.updated')
+        );
     }
 }
diff --git a/app/Models/Orders/Client.php b/app/Models/Orders/Client.php
index 5cba13a..2d40dc0 100644
--- a/app/Models/Orders/Client.php
+++ b/app/Models/Orders/Client.php
@@ -2,9 +2,11 @@
 
 namespace App\Models\Orders;
 
+use App\Models\BadDebts\BadDebt;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
 
 class Client extends Model
 {
@@ -32,11 +34,6 @@ class Client extends Model
         'tax_amount',
         'tax_start_date',
         'tax_end_date',
-        'bad_debt',
-        'bad_debt_amount',
-        'bad_debt_receive_date',
-        'bad_debt_end_date',
-        'bad_debt_progress',
         'memo',
         'is_active',
         'client_type',
@@ -51,10 +48,6 @@ class Client extends Model
         'tax_amount' => 'decimal:2',
         'tax_start_date' => 'date',
         'tax_end_date' => 'date',
-        'bad_debt' => 'boolean',
-        'bad_debt_amount' => 'decimal:2',
-        'bad_debt_receive_date' => 'date',
-        'bad_debt_end_date' => 'date',
     ];
 
     protected $hidden = [
@@ -73,6 +66,20 @@ public function orders()
         return $this->hasMany(Order::class, 'client_id');
     }
 
+    // 악성채권 관계
+    public function badDebts(): HasMany
+    {
+        return $this->hasMany(BadDebt::class);
+    }
+
+    // 활성 악성채권 관계 (추심중, 법적조치)
+    public function activeBadDebts(): HasMany
+    {
+        return $this->hasMany(BadDebt::class)
+            ->whereIn('status', [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION])
+            ->where('is_active', true);
+    }
+
     // 스코프
     public function scopeActive($query)
     {
diff --git a/app/Services/ClientService.php b/app/Services/ClientService.php
index e504d04..bf44e33 100644
--- a/app/Services/ClientService.php
+++ b/app/Services/ClientService.php
@@ -2,7 +2,11 @@
 
 namespace App\Services;
 
+use App\Models\BadDebts\BadDebt;
 use App\Models\Orders\Client;
+use App\Models\Tenants\Deposit;
+use App\Models\Tenants\Sale;
+use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 use Symfony\Component\HttpKernel\Exception\NotFoundHttpException;
 
@@ -34,7 +38,51 @@ public function index(array $params)
 
         $query->orderBy('client_code')->orderBy('id');
 
-        return $query->paginate($size, ['*'], 'page', $page);
+        $paginator = $query->paginate($size, ['*'], 'page', $page);
+
+        // 미수금 계산: 매출 합계 - 입금 합계
+        $clientIds = $paginator->pluck('id')->toArray();
+
+        if (! empty($clientIds)) {
+            // 거래처별 매출 합계
+            $salesByClient = Sale::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(total_amount) as total_sales'))
+                ->pluck('total_sales', 'client_id');
+
+            // 거래처별 입금 합계
+            $depositsByClient = Deposit::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(amount) as total_deposits'))
+                ->pluck('total_deposits', 'client_id');
+
+            // 거래처별 활성 악성채권 합계 (추심중, 법적조치)
+            $badDebtsByClient = BadDebt::where('tenant_id', $tenantId)
+                ->whereIn('client_id', $clientIds)
+                ->whereIn('status', [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION])
+                ->where('is_active', true)
+                ->whereNull('deleted_at')
+                ->groupBy('client_id')
+                ->select('client_id', DB::raw('SUM(debt_amount) as total_bad_debt'))
+                ->pluck('total_bad_debt', 'client_id');
+
+            // 각 거래처에 미수금/악성채권 정보 추가
+            $paginator->getCollection()->transform(function ($client) use ($salesByClient, $depositsByClient, $badDebtsByClient) {
+                $totalSales = $salesByClient[$client->id] ?? 0;
+                $totalDeposits = $depositsByClient[$client->id] ?? 0;
+                $client->outstanding_amount = max(0, $totalSales - $totalDeposits);
+                $client->bad_debt_total = $badDebtsByClient[$client->id] ?? 0;
+                $client->has_bad_debt = ($badDebtsByClient[$client->id] ?? 0) > 0;
+
+                return $client;
+            });
+        }
+
+        return $paginator;
     }
 
     /** 단건 */
@@ -46,6 +94,30 @@ public function show(int $id)
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
+        // 미수금 계산
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereNull('deleted_at')
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        $client->outstanding_amount = max(0, $totalSales - $totalDeposits);
+
+        // 악성채권 정보
+        $badDebtTotal = BadDebt::where('tenant_id', $tenantId)
+            ->where('client_id', $id)
+            ->whereIn('status', [BadDebt::STATUS_COLLECTING, BadDebt::STATUS_LEGAL_ACTION])
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->sum('debt_amount');
+
+        $client->bad_debt_total = $badDebtTotal;
+        $client->has_bad_debt = $badDebtTotal > 0;
+
         return $client;
     }
 
diff --git a/claudedocs/flow-tester-auth.json b/claudedocs/flow-tester-auth.json
deleted file mode 100644
index 48aac9c..0000000
--- a/claudedocs/flow-tester-auth.json
+++ /dev/null
@@ -1,85 +0,0 @@
-{
-  "name": "인증 플로우 테스트",
-  "description": "로그인, 프로필 조회, 토큰 갱신, 로그아웃 플로우를 테스트합니다.",
-  "version": "1.0",
-  "config": {
-    "apiKey": "42Jfwc6EaRQ04GNRmLR5kzJp5UudSOzGGqjmdk1a",
-    "baseUrl": "https://api.sam.kr/api/v1",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "codebridgex",
-    "user_pwd": "code1234"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{variables.user_id}}",
-        "user_pwd": "{{variables.user_pwd}}"
-      },
-      "extract": {
-        "accessToken": "$.access_token",
-        "refreshToken": "$.refresh_token"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.access_token": "@isString"
-        }
-      }
-    },
-    {
-      "id": "get_profile",
-      "name": "프로필 조회",
-      "method": "GET",
-      "endpoint": "/users/me",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["login"],
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "refresh_token",
-      "name": "토큰 갱신",
-      "method": "POST",
-      "endpoint": "/refresh",
-      "body": {
-        "refresh_token": "{{login.refreshToken}}"
-      },
-      "dependsOn": ["get_profile"],
-      "extract": {
-        "newToken": "$.access_token"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.access_token": "@isString"
-        }
-      }
-    },
-    {
-      "id": "logout",
-      "name": "로그아웃",
-      "method": "POST",
-      "endpoint": "/logout",
-      "headers": {
-        "Authorization": "Bearer {{refresh_token.newToken}}"
-      },
-      "dependsOn": ["refresh_token"],
-      "expect": {
-        "status": [200, 204]
-      }
-    }
-  ]
-}
diff --git a/claudedocs/flow-tester-client.json b/claudedocs/flow-tester-client.json
deleted file mode 100644
index ab3c254..0000000
--- a/claudedocs/flow-tester-client.json
+++ /dev/null
@@ -1,215 +0,0 @@
-{
-  "name": "Client API CRUD 테스트",
-  "description": "거래처(Client) API 전체 CRUD 테스트 - 생성, 조회, 수정, 토글, 삭제 포함. business_no, business_type, business_item 신규 필드 검증 포함.",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "https://api.sam.kr/api/v1",
-    "apiKey": "{{$env.FLOW_TESTER_API_KEY}}",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}",
-    "test_client_code": "TEST_CLIENT_{{$timestamp}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "1. 로그인 - 토큰 획득",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{variables.user_id}}",
-        "user_pwd": "{{variables.user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token"
-      }
-    },
-    {
-      "id": "create_client",
-      "name": "2. 거래처 생성 (신규 필드 포함)",
-      "method": "POST",
-      "endpoint": "/clients",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "client_code": "{{variables.test_client_code}}",
-        "name": "테스트 거래처",
-        "contact_person": "홍길동",
-        "phone": "02-1234-5678",
-        "email": "test@example.com",
-        "address": "서울시 강남구 테헤란로 123",
-        "business_no": "123-45-67890",
-        "business_type": "제조업",
-        "business_item": "전자부품",
-        "is_active": "Y"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber",
-          "$.data.client_code": "{{variables.test_client_code}}",
-          "$.data.name": "테스트 거래처",
-          "$.data.business_no": "123-45-67890",
-          "$.data.business_type": "제조업",
-          "$.data.business_item": "전자부품"
-        }
-      },
-      "extract": {
-        "client_id": "$.data.id"
-      }
-    },
-    {
-      "id": "list_clients",
-      "name": "3. 거래처 목록 조회",
-      "method": "GET",
-      "endpoint": "/clients?page=1&size=20&q=테스트",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.data": "@isArray",
-          "$.data.current_page": 1
-        }
-      }
-    },
-    {
-      "id": "show_client",
-      "name": "4. 거래처 단건 조회",
-      "method": "GET",
-      "endpoint": "/clients/{{create_client.client_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "{{create_client.client_id}}",
-          "$.data.client_code": "{{variables.test_client_code}}",
-          "$.data.business_no": "123-45-67890",
-          "$.data.business_type": "제조업",
-          "$.data.business_item": "전자부품"
-        }
-      }
-    },
-    {
-      "id": "update_client",
-      "name": "5. 거래처 수정 (신규 필드 변경)",
-      "method": "PUT",
-      "endpoint": "/clients/{{create_client.client_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "name": "테스트 거래처 (수정됨)",
-        "contact_person": "김철수",
-        "business_no": "987-65-43210",
-        "business_type": "도소매업",
-        "business_item": "IT솔루션"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.name": "테스트 거래처 (수정됨)",
-          "$.data.contact_person": "김철수",
-          "$.data.business_no": "987-65-43210",
-          "$.data.business_type": "도소매업",
-          "$.data.business_item": "IT솔루션"
-        }
-      }
-    },
-    {
-      "id": "toggle_client",
-      "name": "6. 거래처 활성/비활성 토글 (N으로)",
-      "method": "PATCH",
-      "endpoint": "/clients/{{create_client.client_id}}/toggle",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.is_active": false
-        }
-      }
-    },
-    {
-      "id": "toggle_client_back",
-      "name": "7. 거래처 토글 복원 (Y로)",
-      "method": "PATCH",
-      "endpoint": "/clients/{{create_client.client_id}}/toggle",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.is_active": true
-        }
-      }
-    },
-    {
-      "id": "list_active_only",
-      "name": "8. 활성 거래처만 조회",
-      "method": "GET",
-      "endpoint": "/clients?only_active=1",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "delete_client",
-      "name": "9. 거래처 삭제",
-      "method": "DELETE",
-      "endpoint": "/clients/{{create_client.client_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "verify_deleted",
-      "name": "10. 삭제 확인 (404 예상)",
-      "method": "GET",
-      "endpoint": "/clients/{{create_client.client_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [404],
-        "jsonPath": {
-          "$.success": false
-        }
-      }
-    }
-  ]
-}
\ No newline at end of file
diff --git a/claudedocs/flow-tester-item-delete.json b/claudedocs/flow-tester-item-delete.json
deleted file mode 100644
index e03e817..0000000
--- a/claudedocs/flow-tester-item-delete.json
+++ /dev/null
@@ -1,287 +0,0 @@
-{
-    "name": "품목 삭제 API 테스트",
-    "description": "품목 삭제 시 참조 무결성 체크 및 soft delete 동작을 테스트합니다.",
-    "version": "1.0",
-    "config": {
-        "apiKey": "42Jfwc6EaRQ04GNRmLR5kzJp5UudSOzGGqjmdk1a",
-        "baseUrl": "https://api.sam.kr/api/v1",
-        "timeout": 30000,
-        "stopOnFailure": false
-    },
-    "variables": {
-        "user_id": "codebridgex",
-        "user_pwd": "code1234",
-        "testProductCode": "TEST-DEL-001",
-        "testProductName": "삭제 테스트용 품목",
-        "testBomParentCode": "TEST-BOM-PARENT-001",
-        "testBomParentName": "BOM 부모 품목"
-    },
-    "steps": [
-        {
-            "id": "login",
-            "name": "로그인",
-            "description": "API 테스트를 위한 로그인",
-            "method": "POST",
-            "endpoint": "/login",
-            "body": {
-                "user_id": "{{variables.user_id}}",
-                "user_pwd": "{{variables.user_pwd}}"
-            },
-            "extract": {
-                "accessToken": "$.access_token",
-                "refreshToken": "$.refresh_token"
-            },
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.access_token": "@isString"
-                }
-            }
-        },
-        {
-            "id": "create_product_for_delete",
-            "name": "삭제 테스트용 품목 생성",
-            "description": "단순 삭제 테스트용 품목 생성 (BOM에 미사용)",
-            "method": "POST",
-            "endpoint": "/items",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "body": {
-                "code": "{{variables.testProductCode}}",
-                "name": "{{variables.testProductName}}",
-                "unit": "EA",
-                "product_type": "FG",
-                "is_active": true
-            },
-            "dependsOn": ["login"],
-            "extract": {
-                "createdProductId": "$.data.id",
-                "createdProductCode": "$.data.code"
-            },
-            "expect": {
-                "status": [200, 201],
-                "jsonPath": {
-                    "$.success": true,
-                    "$.data.id": "@isNumber"
-                }
-            }
-        },
-        {
-            "id": "get_items_list",
-            "name": "품목 목록 조회",
-            "description": "생성된 품목이 목록에 있는지 확인",
-            "method": "GET",
-            "endpoint": "/items?type=FG&search={{create_product_for_delete.createdProductCode}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["create_product_for_delete"],
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "delete_product_success",
-            "name": "품목 삭제 (정상)",
-            "description": "BOM에서 사용되지 않는 품목 삭제 - 성공해야 함",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_product_for_delete.createdProductId}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["get_items_list"],
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "verify_deleted_not_in_list",
-            "name": "삭제된 품목 목록 미포함 확인",
-            "description": "삭제된 품목이 기본 목록에서 제외되는지 확인",
-            "method": "GET",
-            "endpoint": "/items?type=FG&search={{create_product_for_delete.createdProductCode}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["delete_product_success"],
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.success": true
-                }
-            },
-            "note": "data.total이 0이어야 함 (삭제된 품목 미포함)"
-        },
-        {
-            "id": "delete_already_deleted_item",
-            "name": "이미 삭제된 품목 재삭제 시도",
-            "description": "soft delete된 품목을 다시 삭제하면 404 반환해야 함",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_product_for_delete.createdProductId}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["verify_deleted_not_in_list"],
-            "expect": {
-                "status": [404],
-                "jsonPath": {
-                    "$.success": false
-                }
-            }
-        },
-        {
-            "id": "create_bom_parent",
-            "name": "BOM 부모 품목 생성",
-            "description": "BOM 테스트를 위한 부모 품목 생성",
-            "method": "POST",
-            "endpoint": "/items",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "body": {
-                "code": "{{variables.testBomParentCode}}",
-                "name": "{{variables.testBomParentName}}",
-                "unit": "EA",
-                "product_type": "FG",
-                "is_active": true
-            },
-            "dependsOn": ["login"],
-            "extract": {
-                "bomParentId": "$.data.id"
-            },
-            "expect": {
-                "status": [200, 201],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "create_bom_child",
-            "name": "BOM 자식 품목 생성",
-            "description": "BOM 구성품으로 사용될 품목 생성",
-            "method": "POST",
-            "endpoint": "/items",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "body": {
-                "code": "TEST-BOM-CHILD-001",
-                "name": "BOM 자식 품목",
-                "unit": "EA",
-                "product_type": "PT",
-                "is_active": true
-            },
-            "dependsOn": ["create_bom_parent"],
-            "extract": {
-                "bomChildId": "$.data.id"
-            },
-            "expect": {
-                "status": [200, 201],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "add_bom_component",
-            "name": "BOM 구성품 추가",
-            "description": "부모 품목에 자식 품목을 BOM으로 등록",
-            "method": "POST",
-            "endpoint": "/items/{{create_bom_parent.bomParentId}}/bom",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "body": {
-                "items": [
-                    {
-                        "ref_type": "PRODUCT",
-                        "ref_id": "{{create_bom_child.bomChildId}}",
-                        "quantity": 2,
-                        "sort_order": 1
-                    }
-                ]
-            },
-            "dependsOn": ["create_bom_child"],
-            "expect": {
-                "status": [200, 201],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "delete_bom_used_item_fail",
-            "name": "BOM 사용 중인 품목 삭제 시도",
-            "description": "다른 BOM에서 구성품으로 사용 중인 품목 삭제 - 400 에러 반환해야 함",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_bom_child.bomChildId}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["add_bom_component"],
-            "expect": {
-                "status": [400],
-                "jsonPath": {
-                    "$.success": false,
-                    "$.message": "@contains:BOM"
-                }
-            }
-        },
-        {
-            "id": "cleanup_bom",
-            "name": "BOM 구성품 제거",
-            "description": "테스트 정리 - BOM 구성품 제거",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_bom_parent.bomParentId}}/bom",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["delete_bom_used_item_fail"],
-            "expect": {
-                "status": [200, 204]
-            }
-        },
-        {
-            "id": "delete_bom_child_after_cleanup",
-            "name": "BOM 해제 후 자식 품목 삭제",
-            "description": "BOM에서 제거된 품목은 삭제 가능해야 함",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_bom_child.bomChildId}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["cleanup_bom"],
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        },
-        {
-            "id": "cleanup_bom_parent",
-            "name": "BOM 부모 품목 삭제",
-            "description": "테스트 정리 - 부모 품목 삭제",
-            "method": "DELETE",
-            "endpoint": "/items/{{create_bom_parent.bomParentId}}",
-            "headers": {
-                "Authorization": "Bearer {{login.accessToken}}"
-            },
-            "dependsOn": ["delete_bom_child_after_cleanup"],
-            "expect": {
-                "status": [200],
-                "jsonPath": {
-                    "$.success": true
-                }
-            }
-        }
-    ]
-}
\ No newline at end of file
diff --git a/claudedocs/flow-tester-item-master.json b/claudedocs/flow-tester-item-master.json
deleted file mode 100644
index 77663a7..0000000
--- a/claudedocs/flow-tester-item-master.json
+++ /dev/null
@@ -1,157 +0,0 @@
-{
-  "name": "품목기준관리 통합 테스트",
-  "description": "품목기준관리 API의 전체 CRUD 플로우를 테스트합니다.",
-  "version": "1.0",
-  "config": {
-    "apiKey": "42Jfwc6EaRQ04GNRmLR5kzJp5UudSOzGGqjmdk1a",
-    "baseUrl": "https://api.sam.kr/api/v1",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "codebridgex",
-    "user_pwd": "code1234",
-    "testItemCode": "TEST-ITEM-{{$timestamp}}",
-    "testItemName": "테스트 품목",
-    "testItemSpec": "100x100x10",
-    "updatedItemName": "수정된 테스트 품목",
-    "updatedItemSpec": "200x200x20"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{variables.user_id}}",
-        "user_pwd": "{{variables.user_pwd}}"
-      },
-      "extract": {
-        "accessToken": "$.access_token"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.access_token": "@isString"
-        }
-      }
-    },
-    {
-      "id": "create_item",
-      "name": "품목 생성",
-      "method": "POST",
-      "endpoint": "/item-master-data",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "body": {
-        "item_code": "{{variables.testItemCode}}",
-        "item_name": "{{variables.testItemName}}",
-        "item_spec": "{{variables.testItemSpec}}",
-        "item_type": "PRODUCT",
-        "unit": "EA",
-        "is_active": true
-      },
-      "dependsOn": ["login"],
-      "extract": {
-        "createdItemId": "$.data.id",
-        "createdItemCode": "$.data.item_code"
-      },
-      "expect": {
-        "status": [201],
-        "jsonPath": {
-          "$.data.id": "@exists"
-        }
-      }
-    },
-    {
-      "id": "get_item",
-      "name": "품목 단건 조회",
-      "method": "GET",
-      "endpoint": "/item-master-data/{{create_item.createdItemId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["create_item"],
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.data.id": "@exists"
-        }
-      }
-    },
-    {
-      "id": "list_items",
-      "name": "품목 목록 조회",
-      "method": "GET",
-      "endpoint": "/item-master-data",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["create_item"],
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "update_item",
-      "name": "품목 수정",
-      "method": "PUT",
-      "endpoint": "/item-master-data/{{create_item.createdItemId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "body": {
-        "item_name": "{{variables.updatedItemName}}",
-        "item_spec": "{{variables.updatedItemSpec}}"
-      },
-      "dependsOn": ["get_item"],
-      "expect": {
-        "status": [200]
-      }
-    },
-    {
-      "id": "verify_update",
-      "name": "수정 확인",
-      "method": "GET",
-      "endpoint": "/item-master-data/{{create_item.createdItemId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["update_item"],
-      "expect": {
-        "status": [200]
-      }
-    },
-    {
-      "id": "delete_item",
-      "name": "품목 삭제",
-      "method": "DELETE",
-      "endpoint": "/item-master-data/{{create_item.createdItemId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["verify_update"],
-      "expect": {
-        "status": [200]
-      }
-    },
-    {
-      "id": "verify_delete",
-      "name": "삭제 확인",
-      "method": "GET",
-      "endpoint": "/item-master-data/{{create_item.createdItemId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.accessToken}}"
-      },
-      "dependsOn": ["delete_item"],
-      "expect": {
-        "status": [404]
-      }
-    }
-  ]
-}
\ No newline at end of file
diff --git a/database/migrations/2025_12_22_222428_alter_payments_paid_at_nullable.php b/database/migrations/2025_12_22_222428_alter_payments_paid_at_nullable.php
new file mode 100644
index 0000000..abdf65c
--- /dev/null
+++ b/database/migrations/2025_12_22_222428_alter_payments_paid_at_nullable.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.
+     *
+     * 결제 대기 상태(pending)에서는 paid_at이 null이어야 하므로 nullable로 변경
+     */
+    public function up(): void
+    {
+        Schema::table('payments', function (Blueprint $table) {
+            $table->datetime('paid_at')->nullable()->change();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('payments', function (Blueprint $table) {
+            $table->datetime('paid_at')->nullable(false)->change();
+        });
+    }
+};
\ No newline at end of file
diff --git a/database/migrations/2025_12_22_222722_add_cancel_columns_to_subscriptions_table.php b/database/migrations/2025_12_22_222722_add_cancel_columns_to_subscriptions_table.php
new file mode 100644
index 0000000..ddd452b
--- /dev/null
+++ b/database/migrations/2025_12_22_222722_add_cancel_columns_to_subscriptions_table.php
@@ -0,0 +1,31 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * Subscription 취소 시 필요한 컬럼 추가
+     */
+    public function up(): void
+    {
+        Schema::table('subscriptions', function (Blueprint $table) {
+            $table->timestamp('cancelled_at')->nullable()->after('ended_at')->comment('취소 일시');
+            $table->string('cancel_reason', 500)->nullable()->after('cancelled_at')->comment('취소 사유');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('subscriptions', function (Blueprint $table) {
+            $table->dropColumn(['cancelled_at', 'cancel_reason']);
+        });
+    }
+};
\ No newline at end of file
diff --git a/database/migrations/2025_12_23_222356_remove_bad_debt_columns_from_clients_table.php b/database/migrations/2025_12_23_222356_remove_bad_debt_columns_from_clients_table.php
new file mode 100644
index 0000000..3eaa33b
--- /dev/null
+++ b/database/migrations/2025_12_23_222356_remove_bad_debt_columns_from_clients_table.php
@@ -0,0 +1,44 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * clients 테이블에서 bad_debt 관련 컬럼 제거
+ *
+ * 악성채권 정보는 이제 bad_debts 테이블에서 관리됨
+ * clients.bad_debts() 관계를 통해 조회
+ */
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->dropColumn([
+                'bad_debt',
+                'bad_debt_amount',
+                'bad_debt_receive_date',
+                'bad_debt_end_date',
+                'bad_debt_progress',
+            ]);
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('clients', function (Blueprint $table) {
+            $table->boolean('bad_debt')->default(false)->after('tax_end_date')->comment('악성채권 여부');
+            $table->decimal('bad_debt_amount', 15, 2)->nullable()->after('bad_debt')->comment('악성채권 금액');
+            $table->date('bad_debt_receive_date')->nullable()->after('bad_debt_amount')->comment('악성채권 발생일');
+            $table->date('bad_debt_end_date')->nullable()->after('bad_debt_receive_date')->comment('악성채권 종료일');
+            $table->string('bad_debt_progress', 20)->nullable()->after('bad_debt_end_date')->comment('악성채권 진행상황');
+        });
+    }
+};
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyBadDebtSeeder.php b/database/seeders/Dummy/DummyBadDebtSeeder.php
new file mode 100644
index 0000000..ca1b72c
--- /dev/null
+++ b/database/seeders/Dummy/DummyBadDebtSeeder.php
@@ -0,0 +1,100 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\BadDebts\BadDebt;
+use App\Models\Orders\Client;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyBadDebtSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // SALES 또는 BOTH 타입의 거래처 조회
+        $clients = Client::where('tenant_id', $tenantId)
+            ->whereIn('client_type', ['SALES', 'BOTH'])
+            ->get();
+
+        if ($clients->isEmpty()) {
+            $this->command->warn('   ⚠ clients 데이터가 없습니다. DummyClientSeeder를 먼저 실행하세요.');
+            return;
+        }
+
+        // 상태별 분포
+        $statuses = [
+            'collecting'   => 6,  // 추심중
+            'legal_action' => 4,  // 법적조치
+            'recovered'    => 5,  // 회수완료
+            'bad_debt'     => 3,  // 대손처리
+        ];
+
+        // 금액 범위 (채권 금액)
+        $amounts = [
+            'small'  => [500000, 3000000],      // 50만~300만
+            'medium' => [3000000, 15000000],    // 300만~1500만
+            'large'  => [15000000, 50000000],   // 1500만~5000만
+        ];
+
+        $count = 0;
+        $year = 2025;
+        $clientIndex = 0;
+
+        foreach ($statuses as $status => $qty) {
+            for ($i = 0; $i < $qty; $i++) {
+                $client = $clients[$clientIndex % $clients->count()];
+                $clientIndex++;
+
+                // 발생월 (1~10월 사이 랜덤)
+                $month = rand(1, 10);
+                $day = rand(1, 28);
+                $occurredAt = sprintf('%04d-%02d-%02d', $year, $month, $day);
+
+                // 연체일수 계산 (발생일로부터 현재까지)
+                $occurredDate = new \DateTime($occurredAt);
+                $now = new \DateTime('2025-12-23');
+                $overdueDays = $occurredDate->diff($now)->days;
+
+                // 금액 결정 (분포에 따라)
+                $rand = rand(1, 100);
+                if ($rand <= 40) {
+                    $amount = rand($amounts['small'][0], $amounts['small'][1]);
+                } elseif ($rand <= 80) {
+                    $amount = rand($amounts['medium'][0], $amounts['medium'][1]);
+                } else {
+                    $amount = rand($amounts['large'][0], $amounts['large'][1]);
+                }
+
+                // 종료일 (회수완료/대손처리인 경우만)
+                $closedAt = null;
+                if (in_array($status, ['recovered', 'bad_debt'])) {
+                    $closedMonth = rand($month + 1, 12);
+                    $closedDay = rand(1, 28);
+                    $closedAt = sprintf('%04d-%02d-%02d', $year, $closedMonth, $closedDay);
+                }
+
+                BadDebt::create([
+                    'tenant_id'        => $tenantId,
+                    'client_id'        => $client->id,
+                    'debt_amount'      => $amount,
+                    'status'           => $status,
+                    'overdue_days'     => $overdueDays,
+                    'assigned_user_id' => $userId,
+                    'occurred_at'      => $occurredAt,
+                    'closed_at'        => $closedAt,
+                    'is_active'        => true,
+                    'options'          => null,
+                    'created_by'       => $userId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ bad_debts: ' . $count . '건 생성');
+        $this->command->info('     - collecting: 6건, legal_action: 4건, recovered: 5건, bad_debt: 3건');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyBankAccountSeeder.php b/database/seeders/Dummy/DummyBankAccountSeeder.php
new file mode 100644
index 0000000..edfefa7
--- /dev/null
+++ b/database/seeders/Dummy/DummyBankAccountSeeder.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\BankAccount;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyBankAccountSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        $accounts = [
+            ['bank_code' => '004', 'bank_name' => 'KB국민은행', 'account_number' => '123-45-6789012',   'account_holder' => '프론트테스트', 'account_name' => '운영계좌', 'is_primary' => true],
+            ['bank_code' => '088', 'bank_name' => '신한은행',   'account_number' => '110-123-456789',  'account_holder' => '프론트테스트', 'account_name' => '급여계좌', 'is_primary' => false],
+            ['bank_code' => '020', 'bank_name' => '우리은행',   'account_number' => '1002-123-456789', 'account_holder' => '프론트테스트', 'account_name' => '예비계좌', 'is_primary' => false],
+            ['bank_code' => '081', 'bank_name' => '하나은행',   'account_number' => '123-456789-12345','account_holder' => '프론트테스트', 'account_name' => '법인카드', 'is_primary' => false],
+            ['bank_code' => '011', 'bank_name' => 'NH농협은행', 'account_number' => '351-1234-5678-12','account_holder' => '프론트테스트', 'account_name' => '비상금',   'is_primary' => false],
+        ];
+
+        foreach ($accounts as $account) {
+            BankAccount::create([
+                'tenant_id'      => $tenantId,
+                'bank_code'      => $account['bank_code'],
+                'bank_name'      => $account['bank_name'],
+                'account_number' => $account['account_number'],
+                'account_holder' => $account['account_holder'],
+                'account_name'   => $account['account_name'],
+                'status'         => 'active',
+                'is_primary'     => $account['is_primary'],
+                'created_by'     => $userId,
+            ]);
+        }
+
+        $this->command->info('   ✓ bank_accounts: ' . count($accounts) . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyClientGroupSeeder.php b/database/seeders/Dummy/DummyClientGroupSeeder.php
new file mode 100644
index 0000000..9197406
--- /dev/null
+++ b/database/seeders/Dummy/DummyClientGroupSeeder.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\ClientGroup;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyClientGroupSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        $groups = [
+            ['group_code' => 'VIP',    'group_name' => 'VIP 고객',   'price_rate' => 0.95],
+            ['group_code' => 'GOLD',   'group_name' => '골드 고객',  'price_rate' => 0.97],
+            ['group_code' => 'SILVER', 'group_name' => '실버 고객',  'price_rate' => 0.98],
+            ['group_code' => 'NORMAL', 'group_name' => '일반 고객',  'price_rate' => 1.00],
+            ['group_code' => 'NEW',    'group_name' => '신규 고객',  'price_rate' => 1.00],
+        ];
+
+        foreach ($groups as $group) {
+            ClientGroup::create([
+                'tenant_id'  => $tenantId,
+                'group_code' => $group['group_code'],
+                'group_name' => $group['group_name'],
+                'price_rate' => $group['price_rate'],
+                'is_active'  => true,
+                'created_by' => $userId,
+            ]);
+        }
+
+        $this->command->info('   ✓ client_groups: ' . count($groups) . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyClientSeeder.php b/database/seeders/Dummy/DummyClientSeeder.php
new file mode 100644
index 0000000..3ebb7e1
--- /dev/null
+++ b/database/seeders/Dummy/DummyClientSeeder.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Orders\ClientGroup;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyClientSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 그룹 ID 조회
+        $groups = ClientGroup::where('tenant_id', $tenantId)
+            ->pluck('id', 'group_code')
+            ->toArray();
+
+        // 매출처 (SALES) - 10개
+        $salesClients = [
+            ['code' => 'S001', 'name' => '삼성전자',     'business_no' => '124-81-00998', 'group' => 'VIP',    'contact' => '김철수', 'phone' => '02-1234-5678', 'email' => 'kim@samsung.com'],
+            ['code' => 'S002', 'name' => 'LG전자',       'business_no' => '107-86-14075', 'group' => 'VIP',    'contact' => '이영희', 'phone' => '02-2345-6789', 'email' => 'lee@lg.com'],
+            ['code' => 'S003', 'name' => 'SK하이닉스',   'business_no' => '204-81-17169', 'group' => 'GOLD',   'contact' => '박민수', 'phone' => '031-123-4567', 'email' => 'park@skhynix.com'],
+            ['code' => 'S004', 'name' => '현대자동차',   'business_no' => '101-81-05765', 'group' => 'GOLD',   'contact' => '정은지', 'phone' => '02-3456-7890', 'email' => 'jung@hyundai.com'],
+            ['code' => 'S005', 'name' => '네이버',       'business_no' => '220-81-62517', 'group' => 'GOLD',   'contact' => '최준호', 'phone' => '031-234-5678', 'email' => 'choi@naver.com'],
+            ['code' => 'S006', 'name' => '카카오',       'business_no' => '120-87-65763', 'group' => 'SILVER', 'contact' => '강미래', 'phone' => '02-4567-8901', 'email' => 'kang@kakao.com'],
+            ['code' => 'S007', 'name' => '쿠팡',         'business_no' => '120-88-00767', 'group' => 'SILVER', 'contact' => '임도현', 'phone' => '02-5678-9012', 'email' => 'lim@coupang.com'],
+            ['code' => 'S008', 'name' => '토스',         'business_no' => '120-87-83139', 'group' => 'NORMAL', 'contact' => '윤서연', 'phone' => '02-6789-0123', 'email' => 'yoon@toss.im'],
+            ['code' => 'S009', 'name' => '배달의민족',   'business_no' => '220-87-93847', 'group' => 'NORMAL', 'contact' => '한지민', 'phone' => '02-7890-1234', 'email' => 'han@woowahan.com'],
+            ['code' => 'S010', 'name' => '당근마켓',     'business_no' => '815-87-01234', 'group' => 'NEW',    'contact' => '오태양', 'phone' => '02-8901-2345', 'email' => 'oh@daangn.com'],
+        ];
+
+        // 매입처 (PURCHASE) - 7개
+        $purchaseClients = [
+            ['code' => 'P001', 'name' => '한화솔루션',   'business_no' => '138-81-00610', 'group' => null, 'contact' => '김재원', 'phone' => '02-1111-2222', 'email' => 'kim@hanwha.com'],
+            ['code' => 'P002', 'name' => '포스코',       'business_no' => '506-81-08754', 'group' => null, 'contact' => '이현석', 'phone' => '054-111-2222', 'email' => 'lee@posco.com'],
+            ['code' => 'P003', 'name' => '롯데케미칼',   'business_no' => '301-81-07123', 'group' => null, 'contact' => '박서준', 'phone' => '02-2222-3333', 'email' => 'park@lottechem.com'],
+            ['code' => 'P004', 'name' => 'GS칼텍스',     'business_no' => '104-81-23858', 'group' => null, 'contact' => '정해인', 'phone' => '02-3333-4444', 'email' => 'jung@gscaltex.com'],
+            ['code' => 'P005', 'name' => '대한항공',     'business_no' => '110-81-14794', 'group' => null, 'contact' => '송민호', 'phone' => '02-4444-5555', 'email' => 'song@koreanair.com'],
+            ['code' => 'P006', 'name' => '현대제철',     'business_no' => '130-81-12345', 'group' => null, 'contact' => '강동원', 'phone' => '032-555-6666', 'email' => 'kang@hyundaisteel.com'],
+            ['code' => 'P007', 'name' => 'SK이노베이션', 'business_no' => '110-81-67890', 'group' => null, 'contact' => '유재석', 'phone' => '02-6666-7777', 'email' => 'yoo@skinnovation.com'],
+        ];
+
+        // 매출매입처 (BOTH) - 3개
+        $bothClients = [
+            ['code' => 'B001', 'name' => '두산에너빌리티', 'business_no' => '124-81-08628', 'group' => 'GOLD',   'contact' => '조인성', 'phone' => '02-7777-8888', 'email' => 'cho@doosan.com'],
+            ['code' => 'B002', 'name' => 'CJ대한통운',    'business_no' => '104-81-39849', 'group' => 'SILVER', 'contact' => '공유',   'phone' => '02-8888-9999', 'email' => 'gong@cjlogistics.com'],
+            ['code' => 'B003', 'name' => '삼성SDS',       'business_no' => '124-81-34567', 'group' => 'VIP',    'contact' => '이정재', 'phone' => '02-9999-0000', 'email' => 'lee@samsungsds.com'],
+        ];
+
+        $count = 0;
+
+        // 매출처 생성
+        foreach ($salesClients as $client) {
+            $this->createClient($client, 'SALES', $tenantId, $userId, $groups);
+            $count++;
+        }
+
+        // 매입처 생성
+        foreach ($purchaseClients as $client) {
+            $this->createClient($client, 'PURCHASE', $tenantId, $userId, $groups);
+            $count++;
+        }
+
+        // 매출매입처 생성
+        foreach ($bothClients as $client) {
+            $this->createClient($client, 'BOTH', $tenantId, $userId, $groups);
+            $count++;
+        }
+
+        $this->command->info('   ✓ clients: ' . $count . '건 생성');
+    }
+
+    private function createClient(array $data, string $type, int $tenantId, int $userId, array $groups): void
+    {
+        Client::create([
+            'tenant_id'       => $tenantId,
+            'client_group_id' => $data['group'] ? ($groups[$data['group']] ?? null) : null,
+            'client_code'     => $data['code'],
+            'name'            => $data['name'],
+            'client_type'     => $type,
+            'contact_person'  => $data['contact'],
+            'phone'           => $data['phone'],
+            'email'           => $data['email'],
+            'business_no'     => $data['business_no'],
+            'business_type'   => '제조업',
+            'business_item'   => '전자제품',
+            'is_active'       => true,
+        ]);
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyDepositSeeder.php b/database/seeders/Dummy/DummyDepositSeeder.php
new file mode 100644
index 0000000..7da5e61
--- /dev/null
+++ b/database/seeders/Dummy/DummyDepositSeeder.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\BankAccount;
+use App\Models\Tenants\Deposit;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyDepositSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 거래처 매핑 (SALES, BOTH만)
+        $clients = Client::where('tenant_id', $tenantId)
+            ->whereIn('client_type', ['SALES', 'BOTH'])
+            ->get()
+            ->keyBy('name');
+
+        // 은행계좌 (대표계좌 우선)
+        $bankAccounts = BankAccount::where('tenant_id', $tenantId)
+            ->where('status', 'active')
+            ->orderByDesc('is_primary')
+            ->get();
+
+        $primaryBankId = $bankAccounts->first()?->id;
+
+        // 결제수단 분포: transfer(70%), card(15%), cash(10%), check(5%)
+        $methods = array_merge(
+            array_fill(0, 14, 'transfer'),
+            array_fill(0, 3, 'card'),
+            array_fill(0, 2, 'cash'),
+            array_fill(0, 1, 'check')
+        );
+
+        // 거래처 순환 목록
+        $clientNames = [
+            '삼성전자', 'LG전자', 'SK하이닉스', '현대자동차', '네이버',
+            '카카오', '쿠팡', '토스', '배달의민족', '당근마켓',
+            '두산에너빌리티', 'CJ대한통운', '삼성SDS',
+        ];
+
+        // 금액 범위
+        $amounts = [
+            'small'  => [1000000, 5000000],     // 30%
+            'medium' => [5000000, 30000000],    // 50%
+            'large'  => [30000000, 100000000],  // 20%
+        ];
+
+        $count = 0;
+        $year = 2025;
+
+        // 월별 5건씩, 총 60건
+        for ($month = 1; $month <= 12; $month++) {
+            $daysInMonth = cal_days_in_month(CAL_GREGORIAN, $month, $year);
+
+            for ($i = 0; $i < 5; $i++) {
+                $day = rand(1, $daysInMonth);
+                $clientName = $clientNames[($month * 5 + $i) % count($clientNames)];
+                $client = $clients->get($clientName);
+
+                // 금액 결정 (분포에 따라)
+                $rand = rand(1, 100);
+                if ($rand <= 30) {
+                    $amount = rand($amounts['small'][0], $amounts['small'][1]);
+                } elseif ($rand <= 80) {
+                    $amount = rand($amounts['medium'][0], $amounts['medium'][1]);
+                } else {
+                    $amount = rand($amounts['large'][0], $amounts['large'][1]);
+                }
+
+                Deposit::create([
+                    'tenant_id'       => $tenantId,
+                    'deposit_date'    => sprintf('%04d-%02d-%02d', $year, $month, $day),
+                    'client_id'       => $client?->id,
+                    'client_name'     => $client ? null : $clientName,
+                    'bank_account_id' => $primaryBankId,
+                    'amount'          => $amount,
+                    'payment_method'  => $methods[array_rand($methods)],
+                    'description'     => $clientName . ' 입금',
+                    'created_by'      => $userId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ deposits: ' . $count . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyPaymentSeeder.php b/database/seeders/Dummy/DummyPaymentSeeder.php
new file mode 100644
index 0000000..9b532fd
--- /dev/null
+++ b/database/seeders/Dummy/DummyPaymentSeeder.php
@@ -0,0 +1,219 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Tenants\Payment;
+use App\Models\Tenants\Plan;
+use App\Models\Tenants\Subscription;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyPaymentSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 1. 요금제 생성 (없으면)
+        $plans = $this->createPlans($userId);
+
+        // 2. 구독 생성
+        $subscription = $this->createSubscription($tenantId, $plans['standard']->id, $userId);
+
+        // 3. 결제 내역 생성
+        $paymentCount = $this->createPayments($subscription, $userId);
+
+        $this->command->info('   ✓ plans: '.count($plans).'건 생성');
+        $this->command->info('   ✓ subscriptions: 1건 생성');
+        $this->command->info('   ✓ payments: '.$paymentCount.'건 생성');
+    }
+
+    /**
+     * 요금제 생성
+     */
+    private function createPlans(int $userId): array
+    {
+        $plansData = [
+            'free' => [
+                'name' => '무료 체험',
+                'code' => 'FREE',
+                'description' => '14일 무료 체험',
+                'price' => 0,
+                'billing_cycle' => Plan::BILLING_MONTHLY,
+                'features' => ['basic_features', 'limited_users'],
+                'is_active' => true,
+            ],
+            'starter' => [
+                'name' => '스타터',
+                'code' => 'STARTER',
+                'description' => '소규모 팀을 위한 기본 플랜',
+                'price' => 29000,
+                'billing_cycle' => Plan::BILLING_MONTHLY,
+                'features' => ['basic_features', 'email_support', 'up_to_5_users'],
+                'is_active' => true,
+            ],
+            'standard' => [
+                'name' => '스탠다드',
+                'code' => 'STANDARD',
+                'description' => '성장하는 팀을 위한 표준 플랜',
+                'price' => 79000,
+                'billing_cycle' => Plan::BILLING_MONTHLY,
+                'features' => ['all_features', 'priority_support', 'up_to_20_users', 'api_access'],
+                'is_active' => true,
+            ],
+            'professional' => [
+                'name' => '프로페셔널',
+                'code' => 'PRO',
+                'description' => '전문가 팀을 위한 고급 플랜',
+                'price' => 149000,
+                'billing_cycle' => Plan::BILLING_MONTHLY,
+                'features' => ['all_features', 'dedicated_support', 'unlimited_users', 'api_access', 'custom_integrations'],
+                'is_active' => true,
+            ],
+            'enterprise' => [
+                'name' => '엔터프라이즈',
+                'code' => 'ENTERPRISE',
+                'description' => '대기업 맞춤형 플랜',
+                'price' => 499000,
+                'billing_cycle' => Plan::BILLING_MONTHLY,
+                'features' => ['all_features', 'dedicated_support', 'unlimited_users', 'api_access', 'custom_integrations', 'sla', 'on_premise'],
+                'is_active' => true,
+            ],
+            'yearly_standard' => [
+                'name' => '스탠다드 (연간)',
+                'code' => 'STANDARD_YEARLY',
+                'description' => '연간 결제 시 20% 할인',
+                'price' => 758400, // 79000 * 12 * 0.8
+                'billing_cycle' => Plan::BILLING_YEARLY,
+                'features' => ['all_features', 'priority_support', 'up_to_20_users', 'api_access'],
+                'is_active' => true,
+            ],
+        ];
+
+        $plans = [];
+        foreach ($plansData as $key => $data) {
+            $plans[$key] = Plan::firstOrCreate(
+                ['code' => $data['code']],
+                array_merge($data, ['created_by' => $userId])
+            );
+        }
+
+        return $plans;
+    }
+
+    /**
+     * 구독 생성
+     */
+    private function createSubscription(int $tenantId, int $planId, int $userId): Subscription
+    {
+        // 기존 활성 구독이 있으면 반환
+        $existing = Subscription::where('tenant_id', $tenantId)
+            ->where('status', Subscription::STATUS_ACTIVE)
+            ->first();
+
+        if ($existing) {
+            return $existing;
+        }
+
+        // 새 구독 생성 (12개월 전부터 시작)
+        return Subscription::create([
+            'tenant_id' => $tenantId,
+            'plan_id' => $planId,
+            'started_at' => now()->subMonths(12)->startOfMonth(),
+            'ended_at' => now()->addMonths(1)->endOfMonth(),
+            'status' => Subscription::STATUS_ACTIVE,
+            'created_by' => $userId,
+        ]);
+    }
+
+    /**
+     * 결제 내역 생성
+     */
+    private function createPayments(Subscription $subscription, int $userId): int
+    {
+        // 이미 결제 내역이 있으면 스킵
+        if ($subscription->payments()->count() > 0) {
+            return 0;
+        }
+
+        $plan = $subscription->plan;
+        $paymentMethods = [
+            Payment::METHOD_CARD,
+            Payment::METHOD_CARD,
+            Payment::METHOD_CARD, // 카드 60%
+            Payment::METHOD_BANK,
+            Payment::METHOD_BANK, // 계좌이체 30%
+            Payment::METHOD_VIRTUAL, // 가상계좌 10%
+        ];
+
+        $statuses = [
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED,
+            Payment::STATUS_COMPLETED, // 완료 80%
+            Payment::STATUS_CANCELLED, // 취소 10%
+            Payment::STATUS_REFUNDED, // 환불 10%
+        ];
+
+        $count = 0;
+
+        // 12개월치 결제 내역 생성
+        for ($i = 12; $i >= 0; $i--) {
+            $paymentDate = now()->subMonths($i)->startOfMonth();
+
+            // 이번 달은 대기 상태로
+            $status = $i === 0
+                ? Payment::STATUS_PENDING
+                : $statuses[array_rand($statuses)];
+
+            // 금액 변동 (할인, 프로모션 등)
+            $baseAmount = $plan->price;
+            $amount = match (true) {
+                $i >= 10 => $baseAmount * 0.5, // 첫 3개월 50% 할인
+                $i >= 6 => $baseAmount * 0.8,  // 다음 4개월 20% 할인
+                default => $baseAmount,          // 이후 정가
+            };
+
+            // 취소/환불은 금액 0
+            if (in_array($status, [Payment::STATUS_CANCELLED, Payment::STATUS_REFUNDED])) {
+                $amount = $baseAmount;
+            }
+
+            $paidAt = $status === Payment::STATUS_COMPLETED
+                ? $paymentDate->copy()->addDays(rand(1, 5))
+                : null;
+
+            $transactionId = $status === Payment::STATUS_COMPLETED
+                ? 'TXN'.$paymentDate->format('Ymd').str_pad(rand(1, 9999), 4, '0', STR_PAD_LEFT)
+                : null;
+
+            $memo = match ($status) {
+                Payment::STATUS_CANCELLED => '고객 요청에 의한 취소',
+                Payment::STATUS_REFUNDED => '서비스 불만족으로 인한 환불',
+                Payment::STATUS_PENDING => '결제 대기 중',
+                default => null,
+            };
+
+            Payment::create([
+                'subscription_id' => $subscription->id,
+                'amount' => $amount,
+                'payment_method' => $paymentMethods[array_rand($paymentMethods)],
+                'transaction_id' => $transactionId,
+                'paid_at' => $paidAt,
+                'status' => $status,
+                'memo' => $memo,
+                'created_by' => $userId,
+                'created_at' => $paymentDate,
+            ]);
+
+            $count++;
+        }
+
+        return $count;
+    }
+}
diff --git a/database/seeders/Dummy/DummyPopupSeeder.php b/database/seeders/Dummy/DummyPopupSeeder.php
new file mode 100644
index 0000000..6eeb177
--- /dev/null
+++ b/database/seeders/Dummy/DummyPopupSeeder.php
@@ -0,0 +1,107 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Popups\Popup;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyPopupSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        $popups = [
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '시스템 점검 안내',
+                'content' => '<p>안녕하세요.</p><p>2025년 1월 15일(수) 02:00 ~ 06:00 동안 시스템 점검이 예정되어 있습니다.</p><p>점검 시간 동안 서비스 이용이 제한될 수 있으니 양해 부탁드립니다.</p>',
+                'status' => 'active',
+                'started_at' => now()->subDays(5),
+                'ended_at' => now()->addDays(10),
+            ],
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '신규 기능 업데이트 안내',
+                'content' => '<p>새로운 기능이 추가되었습니다!</p><ul><li>대시보드 개선</li><li>보고서 내보내기 기능</li><li>알림 설정 강화</li></ul><p>자세한 내용은 도움말을 확인해 주세요.</p>',
+                'status' => 'active',
+                'started_at' => now()->subDays(3),
+                'ended_at' => now()->addDays(30),
+            ],
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '연말 휴무 안내',
+                'content' => '<p>2024년 연말 휴무 일정을 안내드립니다.</p><p><strong>휴무 기간</strong>: 12월 30일(월) ~ 1월 1일(수)</p><p>새해 복 많이 받으세요!</p>',
+                'status' => 'inactive',
+                'started_at' => now()->subMonth(),
+                'ended_at' => now()->subDays(20),
+            ],
+            [
+                'target_type' => 'department',
+                'target_id' => 1,
+                'title' => '부서 회의 안내',
+                'content' => '<p>이번 주 금요일 오후 2시에 정기 회의가 있습니다.</p><p><strong>장소</strong>: 3층 회의실</p><p><strong>안건</strong>: 1분기 실적 검토</p>',
+                'status' => 'active',
+                'started_at' => now(),
+                'ended_at' => now()->addDays(7),
+            ],
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '보안 업데이트 필수 안내',
+                'content' => '<p><strong>중요!</strong></p><p>보안 강화를 위해 비밀번호 변경이 필요합니다.</p><p>최근 3개월 이내 비밀번호를 변경하지 않으신 분은 마이페이지에서 변경해 주세요.</p>',
+                'status' => 'active',
+                'started_at' => now()->subDays(1),
+                'ended_at' => now()->addDays(14),
+            ],
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '서비스 이용약관 변경 안내',
+                'content' => '<p>서비스 이용약관이 2025년 2월 1일부터 변경됩니다.</p><p>주요 변경 사항:</p><ul><li>개인정보 처리방침 개정</li><li>서비스 이용 조건 명확화</li></ul><p>변경된 약관은 공지사항에서 확인하실 수 있습니다.</p>',
+                'status' => 'active',
+                'started_at' => now(),
+                'ended_at' => now()->addDays(45),
+            ],
+            [
+                'target_type' => 'department',
+                'target_id' => 2,
+                'title' => '영업팀 워크샵 안내',
+                'content' => '<p>영업팀 상반기 워크샵이 예정되어 있습니다.</p><p><strong>일시</strong>: 2025년 2월 15일(토)</p><p><strong>장소</strong>: 추후 공지</p><p>많은 참여 바랍니다!</p>',
+                'status' => 'active',
+                'started_at' => now()->addDays(5),
+                'ended_at' => now()->addDays(50),
+            ],
+            [
+                'target_type' => 'all',
+                'target_id' => null,
+                'title' => '모바일 앱 출시 안내',
+                'content' => '<p>SAM 모바일 앱이 출시되었습니다!</p><p>앱스토어와 구글플레이에서 "SAM"을 검색해 주세요.</p><p>모바일에서도 편리하게 업무를 처리하세요.</p>',
+                'status' => 'inactive',
+                'started_at' => now()->subMonths(2),
+                'ended_at' => now()->subMonth(),
+            ],
+        ];
+
+        foreach ($popups as $popup) {
+            Popup::create([
+                'tenant_id' => $tenantId,
+                'target_type' => $popup['target_type'],
+                'target_id' => $popup['target_id'],
+                'title' => $popup['title'],
+                'content' => $popup['content'],
+                'status' => $popup['status'],
+                'started_at' => $popup['started_at'],
+                'ended_at' => $popup['ended_at'],
+                'created_by' => $userId,
+            ]);
+        }
+
+        $this->command->info('   ✓ popups: ' . count($popups) . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyPurchaseSeeder.php b/database/seeders/Dummy/DummyPurchaseSeeder.php
new file mode 100644
index 0000000..5b29940
--- /dev/null
+++ b/database/seeders/Dummy/DummyPurchaseSeeder.php
@@ -0,0 +1,91 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\Purchase;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyPurchaseSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 거래처 매핑 (PURCHASE, BOTH만)
+        $clients = Client::where('tenant_id', $tenantId)
+            ->whereIn('client_type', ['PURCHASE', 'BOTH'])
+            ->get()
+            ->keyBy('name');
+
+        $clientNames = [
+            '한화솔루션', '포스코', '롯데케미칼', 'GS칼텍스', '대한항공',
+            '현대제철', 'SK이노베이션', 'CJ대한통운', '두산에너빌리티',
+        ];
+
+        $amounts = [
+            'small'  => [1000000, 5000000],
+            'medium' => [5000000, 30000000],
+            'large'  => [30000000, 80000000],
+        ];
+
+        // 월별 건수: 1~10월 5~6건, 11월 7건, 12월 6건 = 70건
+        $monthlyCount = [5, 5, 6, 5, 6, 6, 6, 6, 6, 6, 7, 6];
+
+        $count = 0;
+        $year = 2025;
+
+        for ($month = 1; $month <= 12; $month++) {
+            $daysInMonth = cal_days_in_month(CAL_GREGORIAN, $month, $year);
+            $purchaseCount = $monthlyCount[$month - 1];
+
+            for ($i = 0; $i < $purchaseCount; $i++) {
+                $day = (int) (($i + 1) * $daysInMonth / ($purchaseCount + 1));
+                $day = max(1, min($day, $daysInMonth));
+
+                $clientName = $clientNames[($count) % count($clientNames)];
+                $client = $clients->get($clientName);
+
+                $rand = rand(1, 100);
+                if ($rand <= 30) {
+                    $supply = rand($amounts['small'][0], $amounts['small'][1]);
+                } elseif ($rand <= 80) {
+                    $supply = rand($amounts['medium'][0], $amounts['medium'][1]);
+                } else {
+                    $supply = rand($amounts['large'][0], $amounts['large'][1]);
+                }
+
+                // 상태 결정
+                if ($month <= 10) {
+                    $status = 'confirmed';
+                } elseif ($month == 11) {
+                    $status = $i < 4 ? 'confirmed' : 'draft';
+                } else {
+                    $status = $i < 1 ? 'confirmed' : 'draft';
+                }
+
+                $tax = round($supply * 0.1);
+                $total = $supply + $tax;
+
+                Purchase::create([
+                    'tenant_id'       => $tenantId,
+                    'purchase_number' => sprintf('PUR-%04d%02d-%04d', $year, $month, $i + 1),
+                    'purchase_date'   => sprintf('%04d-%02d-%02d', $year, $month, $day),
+                    'client_id'       => $client->id,
+                    'supply_amount'   => $supply,
+                    'tax_amount'      => $tax,
+                    'total_amount'    => $total,
+                    'description'     => $clientName . ' 매입',
+                    'status'          => $status,
+                    'created_by'      => $userId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ purchases: ' . $count . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummySaleSeeder.php b/database/seeders/Dummy/DummySaleSeeder.php
new file mode 100644
index 0000000..1c9594a
--- /dev/null
+++ b/database/seeders/Dummy/DummySaleSeeder.php
@@ -0,0 +1,93 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\Sale;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummySaleSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 거래처 매핑 (SALES, BOTH만)
+        $clients = Client::where('tenant_id', $tenantId)
+            ->whereIn('client_type', ['SALES', 'BOTH'])
+            ->get()
+            ->keyBy('name');
+
+        $clientNames = [
+            '삼성전자', 'LG전자', 'SK하이닉스', '현대자동차', '네이버',
+            '카카오', '쿠팡', '토스', '배달의민족', '당근마켓',
+            '두산에너빌리티', 'CJ대한통운', '삼성SDS',
+        ];
+
+        $amounts = [
+            'small'  => [1000000, 5000000],
+            'medium' => [5000000, 30000000],
+            'large'  => [30000000, 100000000],
+        ];
+
+        // 월별 건수: 1~10월 6~7건, 11월 8건, 12월 7건 = 80건
+        $monthlyCount = [6, 6, 7, 6, 7, 6, 7, 6, 7, 7, 8, 7];
+
+        $count = 0;
+        $year = 2025;
+
+        for ($month = 1; $month <= 12; $month++) {
+            $daysInMonth = cal_days_in_month(CAL_GREGORIAN, $month, $year);
+            $salesCount = $monthlyCount[$month - 1];
+
+            for ($i = 0; $i < $salesCount; $i++) {
+                $day = (int) (($i + 1) * $daysInMonth / ($salesCount + 1));
+                $day = max(1, min($day, $daysInMonth));
+
+                $clientName = $clientNames[($count) % count($clientNames)];
+                $client = $clients->get($clientName);
+
+                // 금액 결정
+                $rand = rand(1, 100);
+                if ($rand <= 30) {
+                    $supply = rand($amounts['small'][0], $amounts['small'][1]);
+                } elseif ($rand <= 80) {
+                    $supply = rand($amounts['medium'][0], $amounts['medium'][1]);
+                } else {
+                    $supply = rand($amounts['large'][0], $amounts['large'][1]);
+                }
+
+                // 상태 결정: 1~10월 invoiced/confirmed, 11~12월 draft 포함
+                if ($month <= 10) {
+                    $status = rand(0, 1) ? 'invoiced' : 'confirmed';
+                } elseif ($month == 11) {
+                    $status = $i < 5 ? (rand(0, 1) ? 'invoiced' : 'confirmed') : 'draft';
+                } else {
+                    $status = $i < 1 ? 'confirmed' : 'draft';
+                }
+
+                $tax = round($supply * 0.1);
+                $total = $supply + $tax;
+
+                Sale::create([
+                    'tenant_id'     => $tenantId,
+                    'sale_number'   => sprintf('SAL-%04d%02d-%04d', $year, $month, $i + 1),
+                    'sale_date'     => sprintf('%04d-%02d-%02d', $year, $month, $day),
+                    'client_id'     => $client->id,
+                    'supply_amount' => $supply,
+                    'tax_amount'    => $tax,
+                    'total_amount'  => $total,
+                    'description'   => $clientName . ' 매출',
+                    'status'        => $status,
+                    'created_by'    => $userId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ sales: ' . $count . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/Dummy/DummyWithdrawalSeeder.php b/database/seeders/Dummy/DummyWithdrawalSeeder.php
new file mode 100644
index 0000000..d61573b
--- /dev/null
+++ b/database/seeders/Dummy/DummyWithdrawalSeeder.php
@@ -0,0 +1,87 @@
+<?php
+
+namespace Database\Seeders\Dummy;
+
+use App\Models\Orders\Client;
+use App\Models\Tenants\BankAccount;
+use App\Models\Tenants\Withdrawal;
+use Database\Seeders\DummyDataSeeder;
+use Illuminate\Database\Seeder;
+
+class DummyWithdrawalSeeder extends Seeder
+{
+    public function run(): void
+    {
+        $tenantId = DummyDataSeeder::TENANT_ID;
+        $userId = DummyDataSeeder::USER_ID;
+
+        // 거래처 매핑 (PURCHASE, BOTH만)
+        $clients = Client::where('tenant_id', $tenantId)
+            ->whereIn('client_type', ['PURCHASE', 'BOTH'])
+            ->get()
+            ->keyBy('name');
+
+        // 은행계좌
+        $primaryBankId = BankAccount::where('tenant_id', $tenantId)
+            ->where('is_primary', true)
+            ->value('id');
+
+        // 결제수단 분포
+        $methods = array_merge(
+            array_fill(0, 14, 'transfer'),
+            array_fill(0, 3, 'card'),
+            array_fill(0, 2, 'cash'),
+            array_fill(0, 1, 'check')
+        );
+
+        // 매입처 순환 목록
+        $clientNames = [
+            '한화솔루션', '포스코', '롯데케미칼', 'GS칼텍스', '대한항공',
+            '현대제철', 'SK이노베이션', 'CJ대한통운', '두산에너빌리티',
+        ];
+
+        $amounts = [
+            'small'  => [1000000, 5000000],
+            'medium' => [5000000, 30000000],
+            'large'  => [30000000, 80000000],
+        ];
+
+        $count = 0;
+        $year = 2025;
+
+        for ($month = 1; $month <= 12; $month++) {
+            $daysInMonth = cal_days_in_month(CAL_GREGORIAN, $month, $year);
+
+            for ($i = 0; $i < 5; $i++) {
+                $day = rand(1, $daysInMonth);
+                $clientName = $clientNames[($month * 5 + $i) % count($clientNames)];
+                $client = $clients->get($clientName);
+
+                $rand = rand(1, 100);
+                if ($rand <= 30) {
+                    $amount = rand($amounts['small'][0], $amounts['small'][1]);
+                } elseif ($rand <= 80) {
+                    $amount = rand($amounts['medium'][0], $amounts['medium'][1]);
+                } else {
+                    $amount = rand($amounts['large'][0], $amounts['large'][1]);
+                }
+
+                Withdrawal::create([
+                    'tenant_id'       => $tenantId,
+                    'withdrawal_date' => sprintf('%04d-%02d-%02d', $year, $month, $day),
+                    'client_id'       => $client?->id,
+                    'client_name'     => $client ? null : $clientName,
+                    'bank_account_id' => $primaryBankId,
+                    'amount'          => $amount,
+                    'payment_method'  => $methods[array_rand($methods)],
+                    'description'     => $clientName . ' 지급',
+                    'created_by'      => $userId,
+                ]);
+
+                $count++;
+            }
+        }
+
+        $this->command->info('   ✓ withdrawals: ' . $count . '건 생성');
+    }
+}
\ No newline at end of file
diff --git a/database/seeders/DummyDataSeeder.php b/database/seeders/DummyDataSeeder.php
new file mode 100644
index 0000000..2bbe049
--- /dev/null
+++ b/database/seeders/DummyDataSeeder.php
@@ -0,0 +1,54 @@
+<?php
+
+// database/seeders/DummyDataSeeder.php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Seeder;
+
+class DummyDataSeeder extends Seeder
+{
+    // 대상 테넌트 ID
+    public const TENANT_ID = 287;
+
+    // 생성자 사용자 ID
+    public const USER_ID = 1;
+
+    public function run(): void
+    {
+        $this->command->info('🌱 더미 데이터 시딩 시작...');
+        $this->command->info('   대상 테넌트: ID '.self::TENANT_ID);
+
+        $this->call([
+            Dummy\DummyClientGroupSeeder::class,
+            Dummy\DummyBankAccountSeeder::class,
+            Dummy\DummyClientSeeder::class,
+            Dummy\DummyDepositSeeder::class,
+            Dummy\DummyWithdrawalSeeder::class,
+            Dummy\DummySaleSeeder::class,
+            Dummy\DummyPurchaseSeeder::class,
+            Dummy\DummyPopupSeeder::class,
+            Dummy\DummyPaymentSeeder::class,
+        ]);
+
+        $this->command->info('');
+        $this->command->info('✅ 더미 데이터 시딩 완료!');
+        $this->command->table(
+            ['테이블', '생성 수량'],
+            [
+                ['client_groups', '5'],
+                ['bank_accounts', '5'],
+                ['clients', '20'],
+                ['deposits', '60'],
+                ['withdrawals', '60'],
+                ['sales', '80'],
+                ['purchases', '70'],
+                ['popups', '8'],
+                ['plans', '6'],
+                ['subscriptions', '1'],
+                ['payments', '13'],
+                ['총계', '~328'],
+            ]
+        );
+    }
+}
diff --git a/docs/api-flows/item-fields-is-active-test.json b/docs/api-flows/item-fields-is-active-test.json
deleted file mode 100644
index 450ed15..0000000
--- a/docs/api-flows/item-fields-is-active-test.json
+++ /dev/null
@@ -1,172 +0,0 @@
-{
-  "name": "ItemField is_active 컬럼 검증 테스트",
-  "description": "item_fields 테이블에 추가된 is_active 컬럼의 기능을 검증합니다. 필드 생성 시 기본값(true), 수정, 조회 시 is_active 필드 포함 여부를 테스트합니다.",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "https://api.sam.kr/api/v1",
-    "apiKey": "{{$env.FLOW_TESTER_API_KEY}}",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "1. 로그인 - 인증 토큰 획득",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{user_id}}",
-        "user_pwd": "{{user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.message": "로그인 성공",
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token"
-      }
-    },
-    {
-      "id": "get_fields_list",
-      "name": "2. 필드 목록 조회 - is_active 필드 포함 확인",
-      "method": "GET",
-      "endpoint": "/item-master/fields",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      },
-      "extract": {
-        "existingFieldId": "$.data[0].id",
-        "fieldCount": "$.data.length"
-      }
-    },
-    {
-      "id": "create_field",
-      "name": "3. 독립 필드 생성 - is_active 기본값 true 확인",
-      "method": "POST",
-      "endpoint": "/item-master/fields",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "field_name": "[테스트] is_active 검증 필드",
-        "field_type": "textbox",
-        "field_key": "test_is_active",
-        "is_required": false,
-        "placeholder": "is_active 기본값 테스트",
-        "description": "API Flow Tester에서 생성한 테스트 필드"
-      },
-      "expect": {
-        "status": [200, 201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber",
-          "$.data.field_name": "[테스트] is_active 검증 필드",
-          "$.data.is_active": true
-        }
-      },
-      "extract": {
-        "newFieldId": "$.data.id"
-      }
-    },
-    {
-      "id": "verify_field_created",
-      "name": "4. 생성된 필드 상세 확인 - is_active=true",
-      "method": "GET",
-      "endpoint": "/item-master/fields",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      },
-      "extract": {
-        "allFields": "$.data"
-      }
-    },
-    {
-      "id": "update_field_inactive",
-      "name": "5. 필드 비활성화 - is_active=false로 수정",
-      "method": "PUT",
-      "endpoint": "/item-master/fields/{{create_field.newFieldId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "is_active": false
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.is_active": false
-        }
-      }
-    },
-    {
-      "id": "verify_field_inactive",
-      "name": "6. 비활성화 상태 확인",
-      "method": "GET",
-      "endpoint": "/item-master/fields",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "update_field_active",
-      "name": "7. 필드 재활성화 - is_active=true로 수정",
-      "method": "PUT",
-      "endpoint": "/item-master/fields/{{create_field.newFieldId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "is_active": true
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.is_active": true
-        }
-      }
-    },
-    {
-      "id": "delete_test_field",
-      "name": "8. 테스트 필드 삭제 (정리)",
-      "method": "DELETE",
-      "endpoint": "/item-master/fields/{{create_field.newFieldId}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    }
-  ]
-}
diff --git a/docs/api-flows/pricing-crud-flow.json b/docs/api-flows/pricing-crud-flow.json
deleted file mode 100644
index 074543e..0000000
--- a/docs/api-flows/pricing-crud-flow.json
+++ /dev/null
@@ -1,277 +0,0 @@
-{
-  "name": "단가 관리 CRUD 테스트",
-  "description": "단가(Pricing) API의 생성, 조회, 수정, 확정, 삭제 전체 플로우 테스트",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{user_id}}",
-        "user_pwd": "{{user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.message": "로그인 성공",
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token"
-      }
-    },
-    {
-      "id": "list_prices",
-      "name": "단가 목록 조회",
-      "method": "GET",
-      "endpoint": "/pricing",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "query": {
-        "per_page": 10,
-        "page": 1
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "create_price",
-      "name": "단가 생성 (MATERIAL)",
-      "method": "POST",
-      "endpoint": "/pricing",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "item_type_code": "MATERIAL",
-        "item_id": 1,
-        "client_group_id": null,
-        "purchase_price": 10000,
-        "processing_cost": 500,
-        "loss_rate": 5,
-        "margin_rate": 20,
-        "sales_price": 12600,
-        "rounding_rule": "round",
-        "rounding_unit": 100,
-        "supplier": "테스트 공급업체",
-        "effective_from": "2025-01-01",
-        "effective_to": "2025-12-31",
-        "note": "API Flow 테스트용 단가",
-        "status": "draft"
-      },
-      "expect": {
-        "status": [201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber",
-          "$.data.item_type_code": "MATERIAL",
-          "$.data.purchase_price": 10000,
-          "$.data.status": "draft"
-        }
-      },
-      "extract": {
-        "price_id": "$.data.id"
-      }
-    },
-    {
-      "id": "show_price",
-      "name": "생성된 단가 상세 조회",
-      "method": "GET",
-      "endpoint": "/pricing/{{create_price.price_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "{{create_price.price_id}}",
-          "$.data.item_type_code": "MATERIAL",
-          "$.data.supplier": "테스트 공급업체"
-        }
-      }
-    },
-    {
-      "id": "update_price",
-      "name": "단가 수정 (가격 변경)",
-      "method": "PUT",
-      "endpoint": "/pricing/{{create_price.price_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "purchase_price": 11000,
-        "processing_cost": 600,
-        "margin_rate": 25,
-        "sales_price": 14500,
-        "note": "단가 수정 테스트",
-        "change_reason": "원가 인상으로 인한 가격 조정",
-        "status": "active"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.purchase_price": 11000,
-          "$.data.processing_cost": 600,
-          "$.data.status": "active"
-        }
-      }
-    },
-    {
-      "id": "get_revisions",
-      "name": "변경 이력 조회",
-      "method": "GET",
-      "endpoint": "/pricing/{{create_price.price_id}}/revisions",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "get_cost",
-      "name": "원가 조회 (receipt > standard 폴백)",
-      "method": "GET",
-      "endpoint": "/pricing/cost",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "query": {
-        "item_type_code": "MATERIAL",
-        "item_id": 1,
-        "date": "2025-06-15"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.item_type_code": "MATERIAL",
-          "$.data.item_id": 1
-        }
-      }
-    },
-    {
-      "id": "by_items",
-      "name": "다중 품목 단가 조회",
-      "method": "POST",
-      "endpoint": "/pricing/by-items",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "items": [
-          {
-            "item_type_code": "MATERIAL",
-            "item_id": 1
-          }
-        ],
-        "date": "2025-06-15"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "create_price_for_finalize",
-      "name": "확정 테스트용 단가 생성",
-      "method": "POST",
-      "endpoint": "/pricing",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "item_type_code": "PRODUCT",
-        "item_id": 1,
-        "purchase_price": 50000,
-        "sales_price": 70000,
-        "effective_from": "2025-01-01",
-        "status": "active"
-      },
-      "expect": {
-        "status": [201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber"
-        }
-      },
-      "extract": {
-        "finalize_price_id": "$.data.id"
-      }
-    },
-    {
-      "id": "finalize_price",
-      "name": "가격 확정 (불변 처리)",
-      "method": "POST",
-      "endpoint": "/pricing/{{create_price_for_finalize.finalize_price_id}}/finalize",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.status": "finalized",
-          "$.data.is_final": true
-        }
-      }
-    },
-    {
-      "id": "delete_price",
-      "name": "단가 삭제 (soft delete)",
-      "method": "DELETE",
-      "endpoint": "/pricing/{{create_price.price_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "verify_deleted",
-      "name": "삭제된 단가 조회 시 404 확인",
-      "method": "GET",
-      "endpoint": "/pricing/{{create_price.price_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [404],
-        "jsonPath": {
-          "$.success": false
-        }
-      }
-    }
-  ]
-}
diff --git a/docs/flow-tests/attendance-api-crud.json b/docs/flow-tests/attendance-api-crud.json
deleted file mode 100644
index 4ebbc9d..0000000
--- a/docs/flow-tests/attendance-api-crud.json
+++ /dev/null
@@ -1,227 +0,0 @@
-{
-  "name": "Attendance API 근태관리 테스트",
-  "description": "근태 CRUD, 출퇴근 기록, 월간 통계 테스트",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}",
-    "test_date": "{{$date}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{user_id}}",
-        "user_pwd": "{{user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.message": "로그인 성공",
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token",
-        "current_user_id": "$.user.id"
-      }
-    },
-    {
-      "id": "check_in",
-      "name": "출근 기록",
-      "method": "POST",
-      "endpoint": "/attendances/check-in",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "check_in": "09:00:00",
-        "gps_data": {
-          "latitude": 37.5665,
-          "longitude": 126.978,
-          "accuracy": 10
-        }
-      },
-      "expect": {
-        "status": [200, 201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber",
-          "$.data.status": "@isString"
-        }
-      },
-      "extract": {
-        "attendance_id": "$.data.id"
-      }
-    },
-    {
-      "id": "show_attendance",
-      "name": "근태 상세 조회",
-      "method": "GET",
-      "endpoint": "/attendances/{{check_in.attendance_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "{{check_in.attendance_id}}",
-          "$.data.base_date": "@isString"
-        }
-      }
-    },
-    {
-      "id": "check_out",
-      "name": "퇴근 기록",
-      "method": "POST",
-      "endpoint": "/attendances/check-out",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "check_out": "18:00:00",
-        "gps_data": {
-          "latitude": 37.5665,
-          "longitude": 126.978,
-          "accuracy": 15
-        }
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber"
-        }
-      }
-    },
-    {
-      "id": "list_attendances",
-      "name": "근태 목록 조회",
-      "method": "GET",
-      "endpoint": "/attendances",
-      "query": {
-        "page": 1,
-        "per_page": 10,
-        "date": "{{test_date}}"
-      },
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "monthly_stats",
-      "name": "월간 통계 조회",
-      "method": "GET",
-      "endpoint": "/attendances/monthly-stats",
-      "query": {
-        "year": 2025,
-        "month": 12
-      },
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "create_attendance",
-      "name": "근태 수동 등록 (관리자)",
-      "method": "POST",
-      "endpoint": "/attendances",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "user_id": "{{login.current_user_id}}",
-        "base_date": "2025-12-01",
-        "status": "onTime",
-        "json_details": {
-          "check_in": "09:00:00",
-          "check_out": "18:00:00",
-          "work_minutes": 480
-        },
-        "remarks": "Flow Tester 테스트 데이터"
-      },
-      "expect": {
-        "status": [200, 201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber"
-        }
-      },
-      "extract": {
-        "manual_attendance_id": "$.data.id"
-      }
-    },
-    {
-      "id": "update_attendance",
-      "name": "근태 수정",
-      "method": "PATCH",
-      "endpoint": "/attendances/{{create_attendance.manual_attendance_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "status": "late",
-        "remarks": "수정된 테스트 데이터"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.status": "late"
-        }
-      }
-    },
-    {
-      "id": "delete_manual_attendance",
-      "name": "수동 등록 근태 삭제",
-      "method": "DELETE",
-      "endpoint": "/attendances/{{create_attendance.manual_attendance_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "delete_checkin_attendance",
-      "name": "출퇴근 기록 삭제 (정리)",
-      "method": "DELETE",
-      "endpoint": "/attendances/{{check_in.attendance_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    }
-  ]
-}
diff --git a/docs/flow-tests/department-tree-api.json b/docs/flow-tests/department-tree-api.json
deleted file mode 100644
index 503e11c..0000000
--- a/docs/flow-tests/department-tree-api.json
+++ /dev/null
@@ -1,87 +0,0 @@
-{
-  "name": "Department Tree API 테스트",
-  "description": "부서 트리 조회 테스트",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{user_id}}",
-        "user_pwd": "{{user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.message": "로그인 성공",
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token"
-      }
-    },
-    {
-      "id": "get_tree",
-      "name": "부서 트리 조회",
-      "method": "GET",
-      "endpoint": "/departments/tree",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "get_tree_with_users",
-      "name": "부서 트리 조회 (사용자 포함)",
-      "method": "GET",
-      "endpoint": "/departments/tree",
-      "query": {
-        "with_users": true
-      },
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "list_departments",
-      "name": "부서 목록 조회",
-      "method": "GET",
-      "endpoint": "/departments",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data": "@isArray"
-        }
-      }
-    }
-  ]
-}
diff --git a/docs/flow-tests/employee-api-crud.json b/docs/flow-tests/employee-api-crud.json
deleted file mode 100644
index 9eaf608..0000000
--- a/docs/flow-tests/employee-api-crud.json
+++ /dev/null
@@ -1,188 +0,0 @@
-{
-  "name": "Employee API CRUD 테스트",
-  "description": "사원 관리 API 전체 CRUD 및 계정 생성 테스트",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "",
-    "timeout": 30000,
-    "stopOnFailure": true
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}",
-    "test_email": "test.employee.{{$timestamp}}@example.com",
-    "test_name": "테스트사원{{$random:4}}"
-  },
-  "steps": [
-    {
-      "id": "login",
-      "name": "로그인",
-      "method": "POST",
-      "endpoint": "/login",
-      "body": {
-        "user_id": "{{user_id}}",
-        "user_pwd": "{{user_pwd}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.message": "로그인 성공",
-          "$.access_token": "@isString"
-        }
-      },
-      "extract": {
-        "token": "$.access_token",
-        "current_user_id": "$.user.id"
-      }
-    },
-    {
-      "id": "get_stats",
-      "name": "사원 통계 조회",
-      "method": "GET",
-      "endpoint": "/employees/stats",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.total": "@isNumber",
-          "$.data.active": "@isNumber",
-          "$.data.leave": "@isNumber",
-          "$.data.resigned": "@isNumber"
-        }
-      }
-    },
-    {
-      "id": "list_employees",
-      "name": "사원 목록 조회",
-      "method": "GET",
-      "endpoint": "/employees",
-      "query": {
-        "page": 1,
-        "per_page": 10
-      },
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.data": "@isArray"
-        }
-      }
-    },
-    {
-      "id": "create_employee",
-      "name": "사원 등록",
-      "method": "POST",
-      "endpoint": "/employees",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "name": "{{test_name}}",
-        "email": "{{test_email}}",
-        "phone": "010-1234-5678",
-        "employee_number": "EMP{{$random:6}}",
-        "employee_status": "active",
-        "position": "사원",
-        "hire_date": "{{$date}}",
-        "json_extra": {
-          "emergency_contact": "010-9999-8888",
-          "address": "서울시 강남구"
-        }
-      },
-      "expect": {
-        "status": [200, 201],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber",
-          "$.data.user.name": "{{test_name}}"
-        }
-      },
-      "extract": {
-        "employee_id": "$.data.id",
-        "user_id": "$.data.user_id"
-      }
-    },
-    {
-      "id": "show_employee",
-      "name": "사원 상세 조회",
-      "method": "GET",
-      "endpoint": "/employees/{{create_employee.employee_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "{{create_employee.employee_id}}",
-          "$.data.employee_status": "active"
-        }
-      }
-    },
-    {
-      "id": "update_employee",
-      "name": "사원 정보 수정",
-      "method": "PATCH",
-      "endpoint": "/employees/{{create_employee.employee_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "body": {
-        "position": "대리",
-        "employee_status": "active",
-        "json_extra": {
-          "emergency_contact": "010-1111-2222",
-          "address": "서울시 서초구",
-          "skills": ["Laravel", "React"]
-        }
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true,
-          "$.data.id": "@isNumber"
-        }
-      }
-    },
-    {
-      "id": "list_filtered",
-      "name": "사원 필터 조회 (재직자)",
-      "method": "GET",
-      "endpoint": "/employees",
-      "query": {
-        "status": "active",
-        "q": "{{test_name}}"
-      },
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    },
-    {
-      "id": "delete_employee",
-      "name": "사원 삭제",
-      "method": "DELETE",
-      "endpoint": "/employees/{{create_employee.employee_id}}",
-      "headers": {
-        "Authorization": "Bearer {{login.token}}"
-      },
-      "expect": {
-        "status": [200],
-        "jsonPath": {
-          "$.success": true
-        }
-      }
-    }
-  ]
-}
diff --git a/docs/flow-tests/user-invitation-flow.json b/docs/flow-tests/user-invitation-flow.json
deleted file mode 100644
index 4229113..0000000
--- a/docs/flow-tests/user-invitation-flow.json
+++ /dev/null
@@ -1,926 +0,0 @@
-{
-  "name": "사용자 초대 플로우 테스트",
-  "description": "사용자 초대 전체 플로우 (발송/목록/수락/취소/재발송) 및 분기 상황 테스트",
-  "version": "1.0",
-  "config": {
-    "baseUrl": "https://api.sam.kr/api/v1",
-    "apiKey": "{{$env.FLOW_TESTER_API_KEY}}",
-    "timeout": 30000,
-    "stopOnFailure": false
-  },
-  "variables": {
-    "user_id": "{{$env.FLOW_TESTER_USER_ID}}",
-    "user_pwd": "{{$env.FLOW_TESTER_USER_PWD}}",
-    "test_email_prefix": "flowtest",
-    "test_domain": "example.com"
-  },
-  "setup": {
-    "description": "테스트 전 초기화 - 기존 테스트 초대 정리는 수동으로 진행"
-  },
-  "flows": [
-    {
-      "id": "flow_1",
-      "name": "🔴 P1: 기본 초대 플로우 (role=user)",
-      "description": "일반 사용자 역할로 초대 발송 → 목록 확인 → 취소",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.access_token": "@isString"
-            }
-          }
-        },
-        {
-          "id": "invite_user_role",
-          "name": "초대 발송 (role=user)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_user_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "user",
-            "message": "SAM 시스템에 합류해 주세요!"
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id",
-            "invitationToken": "$.data.token",
-            "invitedEmail": "$.data.email"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.status": "pending",
-              "$.data.email": "@isString"
-            }
-          }
-        },
-        {
-          "id": "list_invitations",
-          "name": "초대 목록 조회",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "status": "pending",
-            "per_page": 10
-          },
-          "dependsOn": ["invite_user_role"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.data": "@isArray"
-            }
-          }
-        },
-        {
-          "id": "cancel_invitation",
-          "name": "초대 취소",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite_user_role.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["list_invitations"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_2",
-      "name": "🔴 P1: 관리자 역할 초대 (role=admin)",
-      "description": "관리자 역할로 초대 발송",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_admin_role",
-          "name": "초대 발송 (role=admin)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_admin_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "admin",
-            "message": "관리자로 초대합니다."
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.status": "pending"
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite_admin_role.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["invite_admin_role"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_3",
-      "name": "🔴 P1: 매니저 역할 초대 (role=manager)",
-      "description": "매니저 역할로 초대 발송",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_manager_role",
-          "name": "초대 발송 (role=manager)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_manager_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "manager"
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.status": "pending"
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite_manager_role.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["invite_manager_role"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_4",
-      "name": "🔴 P1: 초대 재발송 플로우",
-      "description": "초대 발송 → 재발송 → 취소",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite",
-          "name": "초대 발송",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_resend_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "user"
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id",
-            "originalExpiresAt": "$.data.expires_at"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "resend",
-          "name": "초대 재발송",
-          "method": "POST",
-          "endpoint": "/users/invitations/{{invite.invitationId}}/resend",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["invite"],
-          "extract": {
-            "newExpiresAt": "$.data.expires_at"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.status": "pending"
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["resend"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_5",
-      "name": "🔴 P1: 에러 케이스 - 중복 이메일 초대",
-      "description": "동일 이메일로 중복 초대 시도 (대기 중 초대 존재)",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "first_invite",
-          "name": "첫 번째 초대 발송",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_dup_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "user"
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id",
-            "testEmail": "$.data.email"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "duplicate_invite",
-          "name": "중복 초대 발송 (실패 예상)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{first_invite.testEmail}}",
-            "role": "user"
-          },
-          "dependsOn": ["first_invite"],
-          "expect": {
-            "status": [400, 422],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{first_invite.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["duplicate_invite"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_6",
-      "name": "🟡 P2: 목록 필터링 - 상태별",
-      "description": "초대 목록을 상태별로 필터링",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "list_pending",
-          "name": "대기 중 목록 조회",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "status": "pending"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "list_accepted",
-          "name": "수락된 목록 조회",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "status": "accepted"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "list_expired",
-          "name": "만료된 목록 조회",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "status": "expired"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "list_cancelled",
-          "name": "취소된 목록 조회",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "status": "cancelled"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_7",
-      "name": "🟡 P2: 목록 정렬 옵션",
-      "description": "다양한 정렬 기준으로 목록 조회",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "sort_created_at_desc",
-          "name": "생성일 내림차순",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "sort_by": "created_at",
-            "sort_dir": "desc"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "sort_expires_at_asc",
-          "name": "만료일 오름차순",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "sort_by": "expires_at",
-            "sort_dir": "asc"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        },
-        {
-          "id": "sort_email_asc",
-          "name": "이메일 오름차순",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "sort_by": "email",
-            "sort_dir": "asc"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_8",
-      "name": "🟡 P2: 이메일 검색",
-      "description": "이메일 키워드로 초대 검색",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "search_by_email",
-          "name": "이메일 검색",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "query": {
-            "search": "flowtest"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.data": "@isArray"
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_9",
-      "name": "🟢 P3: 만료 기간 지정 옵션",
-      "description": "만료 기간을 명시적으로 지정하여 초대",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_with_expires",
-          "name": "14일 만료 기간으로 초대",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_expires_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "user",
-            "expires_days": 14
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.expires_at": "@isString"
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite_with_expires.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["invite_with_expires"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_10",
-      "name": "🟢 P3: role_id로 초대 (숫자 ID 사용)",
-      "description": "role 문자열 대신 role_id 숫자로 초대",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_with_role_id",
-          "name": "role_id=2로 초대",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_roleid_{{$timestamp}}@{{variables.test_domain}}",
-            "role_id": 2
-          },
-          "dependsOn": ["login"],
-          "extract": {
-            "invitationId": "$.data.id"
-          },
-          "expect": {
-            "status": [200],
-            "jsonPath": {
-              "$.success": true,
-              "$.data.role_id": 2
-            }
-          }
-        },
-        {
-          "id": "cleanup",
-          "name": "초대 취소 (정리)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/{{invite_with_role_id.invitationId}}",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["invite_with_role_id"],
-          "expect": {
-            "status": [200]
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_11",
-      "name": "🔴 P1: 에러 케이스 - 잘못된 역할",
-      "description": "존재하지 않는 role 값으로 초대 시도",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_invalid_role",
-          "name": "잘못된 role로 초대 (실패 예상)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "{{variables.test_email_prefix}}_invalid_{{$timestamp}}@{{variables.test_domain}}",
-            "role": "superadmin"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [400, 422],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_12",
-      "name": "🔴 P1: 에러 케이스 - 이메일 형식 오류",
-      "description": "잘못된 이메일 형식으로 초대 시도",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "invite_invalid_email",
-          "name": "잘못된 이메일로 초대 (실패 예상)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "body": {
-            "email": "invalid-email-format",
-            "role": "user"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [422],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_13",
-      "name": "🔴 P1: 에러 케이스 - 권한 없이 접근",
-      "description": "인증 없이 초대 API 접근 시도",
-      "steps": [
-        {
-          "id": "invite_no_auth",
-          "name": "인증 없이 초대 시도 (실패 예상)",
-          "method": "POST",
-          "endpoint": "/users/invite",
-          "body": {
-            "email": "noauth@example.com",
-            "role": "user"
-          },
-          "expect": {
-            "status": [401],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        },
-        {
-          "id": "list_no_auth",
-          "name": "인증 없이 목록 조회 (실패 예상)",
-          "method": "GET",
-          "endpoint": "/users/invitations",
-          "expect": {
-            "status": [401],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        }
-      ]
-    },
-    {
-      "id": "flow_14",
-      "name": "🔴 P1: 에러 케이스 - 존재하지 않는 초대 취소",
-      "description": "존재하지 않는 초대 ID로 취소 시도",
-      "steps": [
-        {
-          "id": "login",
-          "name": "로그인",
-          "method": "POST",
-          "endpoint": "/login",
-          "body": {
-            "user_id": "{{variables.user_id}}",
-            "user_pwd": "{{variables.user_pwd}}"
-          },
-          "extract": {
-            "accessToken": "$.access_token"
-          },
-          "expect": {
-            "status": [200]
-          }
-        },
-        {
-          "id": "cancel_not_found",
-          "name": "존재하지 않는 초대 취소 (실패 예상)",
-          "method": "DELETE",
-          "endpoint": "/users/invitations/999999",
-          "headers": {
-            "Authorization": "Bearer {{login.accessToken}}"
-          },
-          "dependsOn": ["login"],
-          "expect": {
-            "status": [404],
-            "jsonPath": {
-              "$.success": false
-            }
-          }
-        }
-      ]
-    }
-  ],
-  "summary": {
-    "total_flows": 14,
-    "priority_breakdown": {
-      "P1_critical": 8,
-      "P2_important": 3,
-      "P3_recommended": 3
-    },
-    "coverage": {
-      "endpoints": [
-        "POST /users/invite",
-        "GET /users/invitations",
-        "DELETE /users/invitations/{id}",
-        "POST /users/invitations/{id}/resend"
-      ],
-      "not_covered": [
-        "POST /users/invitations/{token}/accept (별도 Flow 필요: 실제 이메일 수신 필요)"
-      ]
-    },
-    "branches_tested": {
-      "role_types": ["admin", "manager", "user"],
-      "role_methods": ["role (string)", "role_id (integer)"],
-      "status_filters": ["pending", "accepted", "expired", "cancelled"],
-      "sort_options": ["created_at", "expires_at", "email"],
-      "error_cases": ["duplicate_email", "invalid_role", "invalid_email", "no_auth", "not_found"]
-    }
-  }
-}
diff --git a/lang/ko/message.php b/lang/ko/message.php
index b7fdcec..fdac75a 100644
--- a/lang/ko/message.php
+++ b/lang/ko/message.php
@@ -375,4 +375,11 @@
         'request_approved' => '회사 추가 신청이 승인되었습니다.',
         'request_rejected' => '회사 추가 신청이 반려되었습니다.',
     ],
+
+    // FCM 푸시 알림 관리
+    'fcm' => [
+        'sent' => 'FCM 발송이 완료되었습니다.',
+        'token_toggled' => '토큰 상태가 변경되었습니다.',
+        'token_deleted' => '토큰이 삭제되었습니다.',
+    ],
 ];