feat: 더미 데이터 시더 추가 및 회계 관련 마이그레이션

- DummyDataSeeder 및 개별 시더 추가 (Client, BadDebt, Deposit 등)
- payments.paid_at nullable 마이그레이션
- subscriptions 취소 컬럼 추가
- clients 테이블 bad_debt 컬럼 제거
- PlanController, ClientService 수정
- 불필요한 claudedocs, flow-test 파일 정리

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();
+        });
+    }
+};

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']);
+        });
+    }
+};

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');
+        });
+    }
+};

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');
+    }
+}

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');
+    }
+}

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');
+    }
+}

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,
+        ]);
+    }
+}

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');
+    }
+}

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;
+    }
+}

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');
+    }
+}

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');
+    }
+}

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');
+    }
+}

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');
+    }
+}

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'],
+            ]
+        );
+    }
+}