diff --git a/app/Services/AdminFcmService.php b/app/Services/AdminFcmService.php
index 54a3d51..cbe1b6b 100644
--- a/app/Services/AdminFcmService.php
+++ b/app/Services/AdminFcmService.php
@@ -261,4 +261,4 @@ public function getHistory(array $filters, int $perPage = 20): array
             ->paginate($perPage)
             ->toArray();
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/Authz/RoleService.php b/app/Services/Authz/RoleService.php
index 7814329..5cce42b 100644
--- a/app/Services/Authz/RoleService.php
+++ b/app/Services/Authz/RoleService.php
@@ -2,10 +2,10 @@
 
 namespace App\Services\Authz;
 
+use App\Models\Permissions\Role;
 use Illuminate\Support\Facades\DB;
 use Illuminate\Support\Facades\Validator;
 use Illuminate\Validation\Rule;
-use App\Models\Permissions\Role;
 use Spatie\Permission\PermissionRegistrar;
 
 class RoleService
diff --git a/app/Services/Construction/HandoverReportService.php b/app/Services/Construction/HandoverReportService.php
new file mode 100644
index 0000000..d636a0d
--- /dev/null
+++ b/app/Services/Construction/HandoverReportService.php
@@ -0,0 +1,333 @@
+<?php
+
+namespace App\Services\Construction;
+
+use App\Models\Construction\HandoverReport;
+use App\Models\Construction\HandoverReportItem;
+use App\Models\Construction\HandoverReportManager;
+use App\Services\Service;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class HandoverReportService extends Service
+{
+    /**
+     * 인수인계보고서 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = HandoverReport::query()
+            ->where('tenant_id', $tenantId);
+
+        // 검색 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('report_number', 'like', "%{$search}%")
+                    ->orWhere('site_name', 'like', "%{$search}%")
+                    ->orWhere('partner_name', 'like', "%{$search}%");
+            });
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['partner_id'])) {
+            $query->where('partner_id', $params['partner_id']);
+        }
+
+        // 계약담당자 필터
+        if (! empty($params['contract_manager_id'])) {
+            $query->where('contract_manager_id', $params['contract_manager_id']);
+        }
+
+        // 공사PM 필터
+        if (! empty($params['construction_pm_id'])) {
+            $query->where('construction_pm_id', $params['construction_pm_id']);
+        }
+
+        // 연결 계약 필터
+        if (! empty($params['contract_id'])) {
+            $query->where('contract_id', $params['contract_id']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('contract_start_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('contract_end_date', '<=', $params['end_date']);
+        }
+
+        // 활성화 상태 필터
+        if (isset($params['is_active'])) {
+            $query->where('is_active', $params['is_active']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'created_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 인수인계보고서 상세 조회
+     */
+    public function show(int $id): HandoverReport
+    {
+        $tenantId = $this->tenantId();
+
+        return HandoverReport::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['contract', 'contractManager', 'constructionPm', 'managers', 'items', 'creator', 'updater'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 인수인계보고서 등록
+     */
+    public function store(array $data): HandoverReport
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 메인 보고서 생성
+            $report = HandoverReport::create([
+                'tenant_id' => $tenantId,
+                'report_number' => $data['report_number'],
+                'contract_id' => $data['contract_id'] ?? null,
+                'site_name' => $data['site_name'],
+                'partner_id' => $data['partner_id'] ?? null,
+                'partner_name' => $data['partner_name'] ?? null,
+                'contract_manager_id' => $data['contract_manager_id'] ?? null,
+                'contract_manager_name' => $data['contract_manager_name'] ?? null,
+                'construction_pm_id' => $data['construction_pm_id'] ?? null,
+                'construction_pm_name' => $data['construction_pm_name'] ?? null,
+                'total_sites' => $data['total_sites'] ?? 0,
+                'contract_amount' => $data['contract_amount'] ?? 0,
+                'contract_date' => $data['contract_date'] ?? null,
+                'contract_start_date' => $data['contract_start_date'] ?? null,
+                'contract_end_date' => $data['contract_end_date'] ?? null,
+                'completion_date' => $data['completion_date'] ?? null,
+                'status' => $data['status'] ?? HandoverReport::STATUS_PENDING,
+                'has_secondary_piping' => $data['has_secondary_piping'] ?? false,
+                'secondary_piping_amount' => $data['secondary_piping_amount'] ?? 0,
+                'secondary_piping_note' => $data['secondary_piping_note'] ?? null,
+                'has_coating' => $data['has_coating'] ?? false,
+                'coating_amount' => $data['coating_amount'] ?? 0,
+                'coating_note' => $data['coating_note'] ?? null,
+                'external_equipment_cost' => $data['external_equipment_cost'] ?? null,
+                'special_notes' => $data['special_notes'] ?? null,
+                'is_active' => $data['is_active'] ?? true,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+
+            // 공사담당자 생성
+            if (! empty($data['managers'])) {
+                $this->syncManagers($report, $data['managers'], $tenantId, $userId);
+            }
+
+            // 계약 ITEM 생성
+            if (! empty($data['items'])) {
+                $this->syncItems($report, $data['items'], $tenantId, $userId);
+            }
+
+            return $report->load(['managers', 'items']);
+        });
+    }
+
+    /**
+     * 인수인계보고서 수정
+     */
+    public function update(int $id, array $data): HandoverReport
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $report = HandoverReport::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $report->fill([
+                'report_number' => $data['report_number'] ?? $report->report_number,
+                'contract_id' => $data['contract_id'] ?? $report->contract_id,
+                'site_name' => $data['site_name'] ?? $report->site_name,
+                'partner_id' => $data['partner_id'] ?? $report->partner_id,
+                'partner_name' => $data['partner_name'] ?? $report->partner_name,
+                'contract_manager_id' => $data['contract_manager_id'] ?? $report->contract_manager_id,
+                'contract_manager_name' => $data['contract_manager_name'] ?? $report->contract_manager_name,
+                'construction_pm_id' => $data['construction_pm_id'] ?? $report->construction_pm_id,
+                'construction_pm_name' => $data['construction_pm_name'] ?? $report->construction_pm_name,
+                'total_sites' => $data['total_sites'] ?? $report->total_sites,
+                'contract_amount' => $data['contract_amount'] ?? $report->contract_amount,
+                'contract_date' => $data['contract_date'] ?? $report->contract_date,
+                'contract_start_date' => $data['contract_start_date'] ?? $report->contract_start_date,
+                'contract_end_date' => $data['contract_end_date'] ?? $report->contract_end_date,
+                'completion_date' => $data['completion_date'] ?? $report->completion_date,
+                'status' => $data['status'] ?? $report->status,
+                'has_secondary_piping' => $data['has_secondary_piping'] ?? $report->has_secondary_piping,
+                'secondary_piping_amount' => $data['secondary_piping_amount'] ?? $report->secondary_piping_amount,
+                'secondary_piping_note' => $data['secondary_piping_note'] ?? $report->secondary_piping_note,
+                'has_coating' => $data['has_coating'] ?? $report->has_coating,
+                'coating_amount' => $data['coating_amount'] ?? $report->coating_amount,
+                'coating_note' => $data['coating_note'] ?? $report->coating_note,
+                'external_equipment_cost' => $data['external_equipment_cost'] ?? $report->external_equipment_cost,
+                'special_notes' => $data['special_notes'] ?? $report->special_notes,
+                'is_active' => $data['is_active'] ?? $report->is_active,
+                'updated_by' => $userId,
+            ]);
+
+            $report->save();
+
+            // 공사담당자 동기화
+            if (array_key_exists('managers', $data)) {
+                $this->syncManagers($report, $data['managers'] ?? [], $tenantId, $userId);
+            }
+
+            // 계약 ITEM 동기화
+            if (array_key_exists('items', $data)) {
+                $this->syncItems($report, $data['items'] ?? [], $tenantId, $userId);
+            }
+
+            return $report->fresh(['managers', 'items']);
+        });
+    }
+
+    /**
+     * 인수인계보고서 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $report = HandoverReport::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            $report->deleted_by = $userId;
+            $report->save();
+            $report->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 인수인계보고서 일괄 삭제
+     */
+    public function bulkDestroy(array $ids): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($ids, $tenantId, $userId) {
+            $reports = HandoverReport::query()
+                ->where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->get();
+
+            foreach ($reports as $report) {
+                $report->deleted_by = $userId;
+                $report->save();
+                $report->delete();
+            }
+
+            return true;
+        });
+    }
+
+    /**
+     * 인수인계보고서 통계 조회
+     */
+    public function stats(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = HandoverReport::query()
+            ->where('tenant_id', $tenantId);
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('contract_start_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('contract_end_date', '<=', $params['end_date']);
+        }
+
+        $totalCount = (clone $query)->count();
+        $pendingCount = (clone $query)->where('status', HandoverReport::STATUS_PENDING)->count();
+        $completedCount = (clone $query)->where('status', HandoverReport::STATUS_COMPLETED)->count();
+        $totalAmount = (clone $query)->sum('contract_amount');
+        $totalSites = (clone $query)->sum('total_sites');
+
+        return [
+            'total_count' => $totalCount,
+            'pending_count' => $pendingCount,
+            'completed_count' => $completedCount,
+            'total_amount' => (float) $totalAmount,
+            'total_sites' => (int) $totalSites,
+        ];
+    }
+
+    /**
+     * 공사담당자 동기화
+     */
+    private function syncManagers(HandoverReport $report, array $managers, int $tenantId, int $userId): void
+    {
+        // 기존 담당자 삭제
+        $report->managers()->delete();
+
+        // 새 담당자 생성
+        foreach ($managers as $index => $manager) {
+            HandoverReportManager::create([
+                'tenant_id' => $tenantId,
+                'handover_report_id' => $report->id,
+                'name' => $manager['name'],
+                'non_performance_reason' => $manager['non_performance_reason'] ?? null,
+                'signature' => $manager['signature'] ?? null,
+                'sort_order' => $index,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+        }
+    }
+
+    /**
+     * 계약 ITEM 동기화
+     */
+    private function syncItems(HandoverReport $report, array $items, int $tenantId, int $userId): void
+    {
+        // 기존 아이템 삭제
+        $report->items()->delete();
+
+        // 새 아이템 생성
+        foreach ($items as $index => $item) {
+            HandoverReportItem::create([
+                'tenant_id' => $tenantId,
+                'handover_report_id' => $report->id,
+                'item_no' => $item['item_no'] ?? ($index + 1),
+                'name' => $item['name'],
+                'product' => $item['product'] ?? null,
+                'quantity' => $item['quantity'] ?? 0,
+                'remark' => $item['remark'] ?? null,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]);
+        }
+    }
+}
diff --git a/app/Services/Construction/StructureReviewService.php b/app/Services/Construction/StructureReviewService.php
index d763364..2ede0b1 100644
--- a/app/Services/Construction/StructureReviewService.php
+++ b/app/Services/Construction/StructureReviewService.php
@@ -226,4 +226,4 @@ public function stats(array $params): array
             'completed' => $completedCount,
         ];
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index 252956e..1240ea6 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -7,7 +7,6 @@
 use App\Models\Tenants\Deposit;
 use App\Models\Tenants\Withdrawal;
 use Carbon\Carbon;
-use Illuminate\Support\Facades\DB;
 
 /**
  * 일일 보고서 서비스
diff --git a/app/Services/Estimate/EstimateService.php b/app/Services/Estimate/EstimateService.php
index 6a28bba..e2047fd 100644
--- a/app/Services/Estimate/EstimateService.php
+++ b/app/Services/Estimate/EstimateService.php
@@ -24,7 +24,6 @@ public function __construct(
         CalculationEngine $calculationEngine,
         PricingService $pricingService
     ) {
-        parent::__construct();
         $this->modelSetService = $modelSetService;
         $this->calculationEngine = $calculationEngine;
         $this->pricingService = $pricingService;
@@ -362,6 +361,37 @@ protected function createEstimateItems(Estimate $estimate, array $bomItems, ?int
         return $totalAmount;
     }
 
+    /**
+     * 견적 통계 조회
+     */
+    public function stats(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $stats = Estimate::query()
+            ->where('tenant_id', $tenantId)
+            ->selectRaw("
+                COUNT(*) as total,
+                SUM(CASE WHEN status = 'DRAFT' THEN 1 ELSE 0 END) as draft,
+                SUM(CASE WHEN status = 'SENT' THEN 1 ELSE 0 END) as sent,
+                SUM(CASE WHEN status = 'APPROVED' THEN 1 ELSE 0 END) as approved,
+                SUM(CASE WHEN status = 'REJECTED' THEN 1 ELSE 0 END) as rejected,
+                SUM(CASE WHEN status = 'EXPIRED' THEN 1 ELSE 0 END) as expired,
+                SUM(total_amount) as total_amount
+            ")
+            ->first();
+
+        return [
+            'total' => (int) $stats->total,
+            'draft' => (int) $stats->draft,
+            'sent' => (int) $stats->sent,
+            'approved' => (int) $stats->approved,
+            'rejected' => (int) $stats->rejected,
+            'expired' => (int) $stats->expired,
+            'total_amount' => (float) ($stats->total_amount ?? 0),
+        ];
+    }
+
     /**
      * 계산 결과 요약
      */
diff --git a/app/Services/ItemService.php b/app/Services/ItemService.php
index fd56fdb..f55ddca 100644
--- a/app/Services/ItemService.php
+++ b/app/Services/ItemService.php
@@ -933,4 +933,42 @@ private function groupFilesByFieldKey(array $files): array
 
         return $grouped;
     }
+
+    /**
+     * 품목 통계 조회
+     *
+     * @param  array  $params  검색 파라미터 (item_type 또는 group_id, 없으면 전체)
+     * @return array{total: int, active: int}
+     */
+    public function stats(array $params = []): array
+    {
+        $tenantId = $this->tenantId();
+        $itemType = $params['item_type'] ?? null;
+        $groupId = $params['group_id'] ?? null;
+
+        // 기본 쿼리 (items 테이블)
+        $baseQuery = Item::where('tenant_id', $tenantId);
+
+        // item_type 필터
+        if ($itemType) {
+            $itemTypes = $this->parseItemTypes($itemType);
+            if (! empty($itemTypes)) {
+                $baseQuery->whereIn('item_type', $itemTypes);
+            }
+        } elseif ($groupId) {
+            // group_id로 해당 그룹의 item_type 조회
+            $itemTypes = $this->getItemTypesByGroupId((int) $groupId);
+            if (! empty($itemTypes)) {
+                $baseQuery->whereIn('item_type', $itemTypes);
+            }
+        }
+
+        $total = (clone $baseQuery)->count();
+        $active = (clone $baseQuery)->where('is_active', true)->count();
+
+        return [
+            'total' => $total,
+            'active' => $active,
+        ];
+    }
 }
diff --git a/app/Services/ModelSet/ModelSetService.php b/app/Services/ModelSet/ModelSetService.php
index 3e20359..d356d08 100644
--- a/app/Services/ModelSet/ModelSetService.php
+++ b/app/Services/ModelSet/ModelSetService.php
@@ -19,7 +19,6 @@ class ModelSetService extends Service
 
     public function __construct(CalculationEngine $calculationEngine)
     {
-        parent::__construct();
         $this->calculationEngine = $calculationEngine;
     }
 
diff --git a/app/Services/PositionService.php b/app/Services/PositionService.php
index 854f75e..de943f9 100644
--- a/app/Services/PositionService.php
+++ b/app/Services/PositionService.php
@@ -138,4 +138,4 @@ public function reorder(array $items)
 
         return ['success' => true, 'updated' => count($items)];
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/Pricing/PricingService.php b/app/Services/Pricing/PricingService.php
new file mode 100644
index 0000000..ba8eb42
--- /dev/null
+++ b/app/Services/Pricing/PricingService.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Services\Pricing;
+
+use App\Services\Service;
+
+class PricingService extends Service
+{
+    /**
+     * 아이템 가격 조회
+     *
+     * @param  string  $itemType  'PRODUCT' or 'MATERIAL'
+     * @param  int  $itemId  상품/자재 ID
+     * @param  int|null  $clientId  거래처 ID (거래처별 특가 적용)
+     * @param  string|null  $date  기준일 (가격 이력 조회용)
+     * @return array{price: float, warning: string|null}
+     */
+    public function getItemPrice(
+        string $itemType,
+        int $itemId,
+        ?int $clientId = null,
+        ?string $date = null
+    ): array {
+        // TODO: 실제 가격 조회 로직 구현
+        // 현재는 임시로 0원 반환
+        return [
+            'price' => 0,
+            'warning' => null,
+        ];
+    }
+}
diff --git a/app/Services/PushNotificationService.php b/app/Services/PushNotificationService.php
index f77375e..d5f858a 100644
--- a/app/Services/PushNotificationService.php
+++ b/app/Services/PushNotificationService.php
@@ -404,4 +404,4 @@ private function getChannelForEvent(string $event): string
             default => 'push_default',
         };
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/Quote/QuoteService.php b/app/Services/Quote/QuoteService.php
index 7afaa29..be8aa0b 100644
--- a/app/Services/Quote/QuoteService.php
+++ b/app/Services/Quote/QuoteService.php
@@ -96,7 +96,7 @@ public function show(int $id): Quote
     {
         $tenantId = $this->tenantId();
 
-        $quote = Quote::with(['items', 'revisions', 'client', 'creator', 'updater', 'finalizer'])
+        $quote = Quote::with(['items', 'revisions', 'client', 'creator', 'updater', 'finalizer', 'siteBriefing.partner'])
             ->where('tenant_id', $tenantId)
             ->find($id);
 
diff --git a/app/Services/ReceivablesService.php b/app/Services/ReceivablesService.php
index bef1ab5..3c7b2c9 100644
--- a/app/Services/ReceivablesService.php
+++ b/app/Services/ReceivablesService.php
@@ -7,7 +7,6 @@
 use App\Models\Tenants\Deposit;
 use App\Models\Tenants\Sale;
 use Carbon\Carbon;
-use Illuminate\Support\Facades\DB;
 
 /**
  * 채권 현황 서비스
@@ -183,6 +182,7 @@ public function summary(array $params): array
 
     /**
      * 월 기간 배열 생성
+     *
      * @return array [['start' => 'Y-m-d', 'end' => 'Y-m-d', 'label' => 'YY.MM', 'year' => Y, 'month' => M], ...]
      */
     private function generateMonthPeriods(bool $recentYear, string $year): array
@@ -449,4 +449,4 @@ public function updateMemos(array $memos): int
 
         return $updatedCount;
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/SalaryService.php b/app/Services/SalaryService.php
index c3fa0e2..9ddb47a 100644
--- a/app/Services/SalaryService.php
+++ b/app/Services/SalaryService.php
@@ -19,12 +19,12 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with([
                 'employee:id,name,user_id,email',
-                'employeeProfile' => fn($q) => $q->where('tenant_id', $tenantId),
+                'employeeProfile' => fn ($q) => $q->where('tenant_id', $tenantId),
                 'employeeProfile.department:id,name',
             ]);
 
         // 검색 필터 (직원명)
-        if (!empty($params['search'])) {
+        if (! empty($params['search'])) {
             $search = $params['search'];
             $query->whereHas('employee', function ($q) use ($search) {
                 $q->where('name', 'like', "%{$search}%");
@@ -32,27 +32,27 @@ public function index(array $params): LengthAwarePaginator
         }
 
         // 연도 필터
-        if (!empty($params['year'])) {
+        if (! empty($params['year'])) {
             $query->where('year', $params['year']);
         }
 
         // 월 필터
-        if (!empty($params['month'])) {
+        if (! empty($params['month'])) {
             $query->where('month', $params['month']);
         }
 
         // 상태 필터
-        if (!empty($params['status'])) {
+        if (! empty($params['status'])) {
             $query->where('status', $params['status']);
         }
 
         // 기간 필터
-        if (!empty($params['start_date']) && !empty($params['end_date'])) {
+        if (! empty($params['start_date']) && ! empty($params['end_date'])) {
             $query->whereBetween('payment_date', [$params['start_date'], $params['end_date']]);
         }
 
         // 직원 ID 필터
-        if (!empty($params['employee_id'])) {
+        if (! empty($params['employee_id'])) {
             $query->where('employee_id', $params['employee_id']);
         }
 
@@ -84,7 +84,7 @@ public function show(int $id): Salary
             ->where('tenant_id', $tenantId)
             ->with([
                 'employee:id,name,user_id,email',
-                'employeeProfile' => fn($q) => $q->where('tenant_id', $tenantId),
+                'employeeProfile' => fn ($q) => $q->where('tenant_id', $tenantId),
                 'employeeProfile.department:id,name',
             ])
             ->findOrFail($id);
@@ -183,7 +183,7 @@ public function update(int $id, array $data): Salary
 
             return $salary->fresh()->load([
                 'employee:id,name,user_id,email',
-                'employeeProfile' => fn($q) => $q->where('tenant_id', $tenantId),
+                'employeeProfile' => fn ($q) => $q->where('tenant_id', $tenantId),
                 'employeeProfile.department:id,name',
             ]);
         });
@@ -229,7 +229,7 @@ public function updateStatus(int $id, string $status): Salary
 
             return $salary->load([
                 'employee:id,name,user_id,email',
-                'employeeProfile' => fn($q) => $q->where('tenant_id', $tenantId),
+                'employeeProfile' => fn ($q) => $q->where('tenant_id', $tenantId),
                 'employeeProfile.department:id,name',
             ]);
         });
@@ -266,15 +266,15 @@ public function getStatistics(array $params): array
             ->where('tenant_id', $tenantId);
 
         // 연도/월 필터
-        if (!empty($params['year'])) {
+        if (! empty($params['year'])) {
             $query->where('year', $params['year']);
         }
-        if (!empty($params['month'])) {
+        if (! empty($params['month'])) {
             $query->where('month', $params['month']);
         }
 
         // 기간 필터
-        if (!empty($params['start_date']) && !empty($params['end_date'])) {
+        if (! empty($params['start_date']) && ! empty($params['end_date'])) {
             $query->whereBetween('payment_date', [$params['start_date'], $params['end_date']]);
         }
 
@@ -290,4 +290,4 @@ public function getStatistics(array $params): array
             'scheduled_count' => (clone $query)->where('status', 'scheduled')->count(),
         ];
     }
-}
\ No newline at end of file
+}
diff --git a/app/Services/SiteBriefingService.php b/app/Services/SiteBriefingService.php
new file mode 100644
index 0000000..c774a3e
--- /dev/null
+++ b/app/Services/SiteBriefingService.php
@@ -0,0 +1,268 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\SiteBriefing;
+use App\Services\Quote\QuoteService;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class SiteBriefingService extends Service
+{
+    public function __construct(
+        private QuoteService $quoteService
+    ) {}
+
+    /**
+     * 현장설명회 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = SiteBriefing::query()
+            ->with(['partner:id,name', 'site:id,name'])
+            ->where('tenant_id', $tenantId);
+
+        // 검색
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('title', 'like', "%{$search}%")
+                    ->orWhere('briefing_code', 'like', "%{$search}%")
+                    ->orWhere('location', 'like', "%{$search}%")
+                    ->orWhereHas('partner', function ($pq) use ($search) {
+                        $pq->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 상태 필터
+        if (! empty($params['status']) && $params['status'] !== 'all') {
+            $query->where('status', $params['status']);
+        }
+
+        // 입찰상태 필터
+        if (! empty($params['bid_status']) && $params['bid_status'] !== 'all') {
+            $query->where('bid_status', $params['bid_status']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['partner_id'])) {
+            $query->where('partner_id', $params['partner_id']);
+        }
+
+        // 현장 필터
+        if (! empty($params['site_id'])) {
+            $query->where('site_id', $params['site_id']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('briefing_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('briefing_date', '<=', $params['end_date']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'created_at';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+
+        $sortMapping = [
+            'created_at' => 'created_at',
+            'briefing_date' => 'briefing_date',
+            'title' => 'title',
+        ];
+
+        $sortColumn = $sortMapping[$sortBy] ?? 'created_at';
+        $query->orderBy($sortColumn, $sortDir);
+
+        $perPage = min($params['per_page'] ?? 20, 100);
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 현장설명회 상세 조회
+     */
+    public function show(int $id): SiteBriefing
+    {
+        return SiteBriefing::query()
+            ->with(['partner:id,name', 'site:id,name,address', 'creator:id,name'])
+            ->where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+    }
+
+    /**
+     * 현장설명회 등록
+     */
+    public function store(array $data): SiteBriefing
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 현설번호 자동 생성
+            $briefingCode = SiteBriefing::generateBriefingCode($tenantId);
+
+            // 참석자 배열 처리
+            $attendees = $data['attendees'] ?? null;
+            $attendeeCount = is_array($attendees) ? count($attendees) : 0;
+
+            $siteBriefing = SiteBriefing::create([
+                'tenant_id' => $tenantId,
+                'briefing_code' => $briefingCode,
+                'title' => $data['title'],
+                'description' => $data['description'] ?? null,
+                'partner_id' => $data['partner_id'] ?? null,
+                'site_id' => $data['site_id'] ?? null,
+                'briefing_date' => $data['briefing_date'],
+                'briefing_time' => $data['briefing_time'] ?? null,
+                'briefing_type' => $data['briefing_type'] ?? SiteBriefing::TYPE_OFFLINE,
+                'location' => $data['location'] ?? null,
+                'address' => $data['address'] ?? null,
+                'status' => $data['status'] ?? SiteBriefing::STATUS_SCHEDULED,
+                'bid_status' => $data['bid_status'] ?? SiteBriefing::BID_STATUS_PENDING,
+                'bid_date' => $data['bid_date'] ?? null,
+                'attendees' => $attendees,
+                'attendee_count' => $attendeeCount,
+                'attendance_status' => $data['attendance_status'] ?? SiteBriefing::ATTENDANCE_SCHEDULED,
+                'site_count' => $data['site_count'] ?? 0,
+                'construction_start_date' => $data['construction_start_date'] ?? null,
+                'construction_end_date' => $data['construction_end_date'] ?? null,
+                'vat_type' => $data['vat_type'] ?? SiteBriefing::VAT_EXCLUDED,
+                'created_by' => $userId,
+            ]);
+
+            return $siteBriefing->load(['partner:id,name', 'site:id,name']);
+        });
+    }
+
+    /**
+     * 현장설명회 수정
+     *
+     * attendance_status가 'attended'(참석완료) 상태면 견적을 upsert합니다.
+     * - 견적이 없으면: 신규 생성
+     * - 견적이 있으면: 거래처, 현장 정보 등 동기화
+     */
+    public function update(int $id, array $data): SiteBriefing
+    {
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $userId) {
+            $siteBriefing = SiteBriefing::query()
+                ->where('tenant_id', $this->tenantId())
+                ->findOrFail($id);
+
+            // 저장 후 참석완료 상태인지 확인
+            $newAttendanceStatus = $data['attendance_status'] ?? $siteBriefing->attendance_status;
+            $isAttended = $newAttendanceStatus === SiteBriefing::ATTENDANCE_ATTENDED;
+
+            $updateData = array_filter([
+                'title' => $data['title'] ?? null,
+                'description' => $data['description'] ?? null,
+                'partner_id' => $data['partner_id'] ?? null,
+                'site_id' => $data['site_id'] ?? null,
+                'briefing_date' => $data['briefing_date'] ?? null,
+                'briefing_time' => $data['briefing_time'] ?? null,
+                'briefing_type' => $data['briefing_type'] ?? null,
+                'location' => $data['location'] ?? null,
+                'address' => $data['address'] ?? null,
+                'status' => $data['status'] ?? null,
+                'bid_status' => $data['bid_status'] ?? null,
+                'bid_date' => $data['bid_date'] ?? null,
+                'attendance_status' => $data['attendance_status'] ?? null,
+                'site_count' => $data['site_count'] ?? null,
+                'construction_start_date' => $data['construction_start_date'] ?? null,
+                'construction_end_date' => $data['construction_end_date'] ?? null,
+                'vat_type' => $data['vat_type'] ?? null,
+            ], fn ($v) => $v !== null);
+
+            // 참석자 배열 처리 (명시적으로 전달된 경우에만 업데이트)
+            if (array_key_exists('attendees', $data)) {
+                $attendees = $data['attendees'];
+                $updateData['attendees'] = $attendees;
+                $updateData['attendee_count'] = is_array($attendees) ? count($attendees) : 0;
+            }
+
+            $updateData['updated_by'] = $userId;
+
+            $siteBriefing->update($updateData);
+
+            // 참석완료 상태면 견적 upsert (신규 생성 또는 정보 동기화)
+            if ($isAttended) {
+                $siteBriefing->load('partner'); // partner 정보 로드 (견적에 필요)
+                $this->quoteService->upsertFromSiteBriefing($siteBriefing);
+            }
+
+            return $siteBriefing->load(['partner:id,name', 'site:id,name']);
+        });
+    }
+
+    /**
+     * 현장설명회 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        return DB::transaction(function () use ($id) {
+            $siteBriefing = SiteBriefing::query()
+                ->where('tenant_id', $this->tenantId())
+                ->findOrFail($id);
+
+            $siteBriefing->update(['deleted_by' => $this->apiUserId()]);
+
+            return $siteBriefing->delete();
+        });
+    }
+
+    /**
+     * 현장설명회 일괄 삭제
+     */
+    public function bulkDestroy(array $ids): int
+    {
+        return DB::transaction(function () use ($ids) {
+            $userId = $this->apiUserId();
+            $tenantId = $this->tenantId();
+
+            $siteBriefings = SiteBriefing::query()
+                ->where('tenant_id', $tenantId)
+                ->whereIn('id', $ids)
+                ->get();
+
+            foreach ($siteBriefings as $siteBriefing) {
+                $siteBriefing->update(['deleted_by' => $userId]);
+                $siteBriefing->delete();
+            }
+
+            return $siteBriefings->count();
+        });
+    }
+
+    /**
+     * 현장설명회 통계 조회
+     */
+    public function stats(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $stats = SiteBriefing::query()
+            ->where('tenant_id', $tenantId)
+            ->selectRaw("
+                COUNT(*) as total,
+                SUM(CASE WHEN status = 'scheduled' THEN 1 ELSE 0 END) as scheduled,
+                SUM(CASE WHEN status = 'ongoing' THEN 1 ELSE 0 END) as ongoing,
+                SUM(CASE WHEN status = 'completed' THEN 1 ELSE 0 END) as completed,
+                SUM(CASE WHEN status IN ('cancelled', 'postponed') THEN 1 ELSE 0 END) as cancelled
+            ")
+            ->first();
+
+        return [
+            'total' => (int) $stats->total,
+            'scheduled' => (int) $stats->scheduled,
+            'ongoing' => (int) $stats->ongoing,
+            'completed' => (int) $stats->completed,
+            'cancelled' => (int) $stats->cancelled,
+        ];
+    }
+}