feat: Phase 3.8 바로빌 세금계산서 연동 API 구현

- 마이그레이션: barobill_settings, tax_invoices 테이블 생성
- 모델: BarobillSetting (인증서 암호화), TaxInvoice (상태/유형 상수)
- 서비스: BarobillService (API 연동), TaxInvoiceService (CRUD, 발행/취소)
- 컨트롤러: BarobillSettingController, TaxInvoiceController
- FormRequest: 6개 요청 검증 클래스
- Swagger: API 문서 완성 (BarobillSettingApi, TaxInvoiceApi)

app/Http/Controllers/Api/V1/BarobillSettingController.php

@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\BarobillSetting\SaveBarobillSettingRequest;
+use App\Services\BarobillService;
+
+class BarobillSettingController extends Controller
+{
+    public function __construct(
+        private BarobillService $barobillService
+    ) {}
+
+    /**
+     * 바로빌 설정 조회
+     */
+    public function show()
+    {
+        $setting = $this->barobillService->getSetting();
+
+        return ApiResponse::handle(
+            data: $setting,
+            message: __('message.fetched')
+        );
+    }
+
+    /**
+     * 바로빌 설정 저장
+     */
+    public function save(SaveBarobillSettingRequest $request)
+    {
+        $setting = $this->barobillService->saveSetting($request->validated());
+
+        return ApiResponse::handle(
+            data: $setting,
+            message: __('message.saved')
+        );
+    }
+
+    /**
+     * 연동 테스트
+     */
+    public function testConnection()
+    {
+        $result = $this->barobillService->testConnection();
+
+        return ApiResponse::handle(
+            data: $result,
+            message: __('message.barobill.connection_success')
+        );
+    }
+}

app/Http/Controllers/Api/V1/TaxInvoiceController.php

@@ -0,0 +1,137 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\TaxInvoice\CancelTaxInvoiceRequest;
+use App\Http\Requests\TaxInvoice\CreateTaxInvoiceRequest;
+use App\Http\Requests\TaxInvoice\TaxInvoiceListRequest;
+use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
+use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
+use App\Services\TaxInvoiceService;
+
+class TaxInvoiceController extends Controller
+{
+    public function __construct(
+        private TaxInvoiceService $taxInvoiceService
+    ) {}
+
+    /**
+     * 세금계산서 목록 조회
+     */
+    public function index(TaxInvoiceListRequest $request)
+    {
+        $taxInvoices = $this->taxInvoiceService->list($request->validated());
+
+        return ApiResponse::handle(
+            data: $taxInvoices,
+            message: __('message.fetched')
+        );
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id)
+    {
+        $taxInvoice = $this->taxInvoiceService->show($id);
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.fetched')
+        );
+    }
+
+    /**
+     * 세금계산서 생성
+     */
+    public function store(CreateTaxInvoiceRequest $request)
+    {
+        $taxInvoice = $this->taxInvoiceService->create($request->validated());
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.created'),
+            status: 201
+        );
+    }
+
+    /**
+     * 세금계산서 수정
+     */
+    public function update(UpdateTaxInvoiceRequest $request, int $id)
+    {
+        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.updated')
+        );
+    }
+
+    /**
+     * 세금계산서 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->taxInvoiceService->delete($id);
+
+        return ApiResponse::handle(
+            data: null,
+            message: __('message.deleted')
+        );
+    }
+
+    /**
+     * 세금계산서 발행
+     */
+    public function issue(int $id)
+    {
+        $taxInvoice = $this->taxInvoiceService->issue($id);
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.tax_invoice.issued')
+        );
+    }
+
+    /**
+     * 세금계산서 취소
+     */
+    public function cancel(CancelTaxInvoiceRequest $request, int $id)
+    {
+        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.tax_invoice.cancelled')
+        );
+    }
+
+    /**
+     * 국세청 전송 상태 조회
+     */
+    public function checkStatus(int $id)
+    {
+        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
+
+        return ApiResponse::handle(
+            data: $taxInvoice,
+            message: __('message.fetched')
+        );
+    }
+
+    /**
+     * 세금계산서 요약 통계
+     */
+    public function summary(TaxInvoiceSummaryRequest $request)
+    {
+        $summary = $this->taxInvoiceService->summary($request->validated());
+
+        return ApiResponse::handle(
+            data: $summary,
+            message: __('message.fetched')
+        );
+    }
+}

app/Http/Requests/BarobillSetting/SaveBarobillSettingRequest.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Requests\BarobillSetting;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SaveBarobillSettingRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'corp_num' => ['required', 'string', 'size:10'],
+            'cert_key' => ['nullable', 'string', 'max:500'],
+            'barobill_id' => ['nullable', 'string', 'max:100'],
+            'corp_name' => ['required', 'string', 'max:100'],
+            'ceo_name' => ['required', 'string', 'max:50'],
+            'addr' => ['nullable', 'string', 'max:200'],
+            'biz_type' => ['nullable', 'string', 'max:100'],
+            'biz_class' => ['nullable', 'string', 'max:100'],
+            'contact_id' => ['nullable', 'string', 'email', 'max:100'],
+            'contact_name' => ['nullable', 'string', 'max:50'],
+            'contact_tel' => ['nullable', 'string', 'max:20'],
+            'is_active' => ['boolean'],
+            'auto_issue' => ['boolean'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'corp_num' => __('validation.attributes.corp_num'),
+            'cert_key' => __('validation.attributes.cert_key'),
+            'barobill_id' => __('validation.attributes.barobill_id'),
+            'corp_name' => __('validation.attributes.corp_name'),
+            'ceo_name' => __('validation.attributes.ceo_name'),
+            'addr' => __('validation.attributes.addr'),
+            'biz_type' => __('validation.attributes.biz_type'),
+            'biz_class' => __('validation.attributes.biz_class'),
+            'contact_id' => __('validation.attributes.contact_id'),
+            'contact_name' => __('validation.attributes.contact_name'),
+            'contact_tel' => __('validation.attributes.contact_tel'),
+        ];
+    }
+}

app/Http/Requests/TaxInvoice/CancelTaxInvoiceRequest.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CancelTaxInvoiceRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'reason' => ['required', 'string', 'max:500'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'reason' => __('validation.attributes.cancel_reason'),
+        ];
+    }
+}

app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php

@@ -0,0 +1,78 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class CreateTaxInvoiceRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'invoice_type' => ['required', 'string', Rule::in(TaxInvoice::INVOICE_TYPES)],
+            'issue_type' => ['required', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
+            'direction' => ['required', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
+
+            // 공급자 정보
+            'supplier_corp_num' => ['required', 'string', 'max:20'],
+            'supplier_corp_name' => ['required', 'string', 'max:100'],
+            'supplier_ceo_name' => ['nullable', 'string', 'max:50'],
+            'supplier_addr' => ['nullable', 'string', 'max:200'],
+            'supplier_biz_type' => ['nullable', 'string', 'max:100'],
+            'supplier_biz_class' => ['nullable', 'string', 'max:100'],
+            'supplier_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 공급받는자 정보
+            'buyer_corp_num' => ['required', 'string', 'max:20'],
+            'buyer_corp_name' => ['required', 'string', 'max:100'],
+            'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
+            'buyer_addr' => ['nullable', 'string', 'max:200'],
+            'buyer_biz_type' => ['nullable', 'string', 'max:100'],
+            'buyer_biz_class' => ['nullable', 'string', 'max:100'],
+            'buyer_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 금액 정보
+            'issue_date' => ['required', 'date'],
+            'supply_amount' => ['required', 'numeric', 'min:0'],
+            'tax_amount' => ['required', 'numeric', 'min:0'],
+
+            // 품목 정보
+            'items' => ['nullable', 'array'],
+            'items.*.name' => ['required_with:items', 'string', 'max:100'],
+            'items.*.spec' => ['nullable', 'string', 'max:100'],
+            'items.*.qty' => ['nullable', 'numeric', 'min:0'],
+            'items.*.unit_price' => ['nullable', 'numeric', 'min:0'],
+            'items.*.supply_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.tax_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.remark' => ['nullable', 'string', 'max:200'],
+
+            // 참조 정보
+            'reference_type' => ['nullable', 'string', 'max:50'],
+            'reference_id' => ['nullable', 'integer'],
+            'description' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'invoice_type' => __('validation.attributes.invoice_type'),
+            'issue_type' => __('validation.attributes.issue_type'),
+            'direction' => __('validation.attributes.direction'),
+            'supplier_corp_num' => __('validation.attributes.supplier_corp_num'),
+            'supplier_corp_name' => __('validation.attributes.supplier_corp_name'),
+            'buyer_corp_num' => __('validation.attributes.buyer_corp_num'),
+            'buyer_corp_name' => __('validation.attributes.buyer_corp_name'),
+            'issue_date' => __('validation.attributes.issue_date'),
+            'supply_amount' => __('validation.attributes.supply_amount'),
+            'tax_amount' => __('validation.attributes.tax_amount'),
+        ];
+    }
+}

app/Http/Requests/TaxInvoice/TaxInvoiceListRequest.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class TaxInvoiceListRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'per_page' => ['nullable', 'integer', 'min:1', 'max:100'],
+            'direction' => ['nullable', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
+            'status' => ['nullable', 'string', Rule::in(TaxInvoice::STATUSES)],
+            'invoice_type' => ['nullable', 'string', Rule::in(TaxInvoice::INVOICE_TYPES)],
+            'issue_type' => ['nullable', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
+            'issue_date_from' => ['nullable', 'date'],
+            'issue_date_to' => ['nullable', 'date', 'after_or_equal:issue_date_from'],
+            'corp_num' => ['nullable', 'string', 'max:20'],
+            'corp_name' => ['nullable', 'string', 'max:100'],
+            'nts_confirm_num' => ['nullable', 'string', 'max:24'],
+        ];
+    }
+}

app/Http/Requests/TaxInvoice/TaxInvoiceSummaryRequest.php

@@ -0,0 +1,21 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class TaxInvoiceSummaryRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'issue_date_from' => ['nullable', 'date'],
+            'issue_date_to' => ['nullable', 'date', 'after_or_equal:issue_date_from'],
+        ];
+    }
+}

app/Http/Requests/TaxInvoice/UpdateTaxInvoiceRequest.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Http\Requests\TaxInvoice;
+
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
+
+class UpdateTaxInvoiceRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'invoice_type' => ['sometimes', 'string', Rule::in(TaxInvoice::INVOICE_TYPES)],
+            'issue_type' => ['sometimes', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
+            'direction' => ['sometimes', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
+
+            // 공급자 정보
+            'supplier_corp_num' => ['sometimes', 'string', 'max:20'],
+            'supplier_corp_name' => ['sometimes', 'string', 'max:100'],
+            'supplier_ceo_name' => ['nullable', 'string', 'max:50'],
+            'supplier_addr' => ['nullable', 'string', 'max:200'],
+            'supplier_biz_type' => ['nullable', 'string', 'max:100'],
+            'supplier_biz_class' => ['nullable', 'string', 'max:100'],
+            'supplier_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 공급받는자 정보
+            'buyer_corp_num' => ['sometimes', 'string', 'max:20'],
+            'buyer_corp_name' => ['sometimes', 'string', 'max:100'],
+            'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
+            'buyer_addr' => ['nullable', 'string', 'max:200'],
+            'buyer_biz_type' => ['nullable', 'string', 'max:100'],
+            'buyer_biz_class' => ['nullable', 'string', 'max:100'],
+            'buyer_contact_id' => ['nullable', 'string', 'email', 'max:100'],
+
+            // 금액 정보
+            'issue_date' => ['sometimes', 'date'],
+            'supply_amount' => ['sometimes', 'numeric', 'min:0'],
+            'tax_amount' => ['sometimes', 'numeric', 'min:0'],
+
+            // 품목 정보
+            'items' => ['nullable', 'array'],
+            'items.*.name' => ['required_with:items', 'string', 'max:100'],
+            'items.*.spec' => ['nullable', 'string', 'max:100'],
+            'items.*.qty' => ['nullable', 'numeric', 'min:0'],
+            'items.*.unit_price' => ['nullable', 'numeric', 'min:0'],
+            'items.*.supply_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.tax_amt' => ['nullable', 'numeric', 'min:0'],
+            'items.*.remark' => ['nullable', 'string', 'max:200'],
+
+            // 참조 정보
+            'reference_type' => ['nullable', 'string', 'max:50'],
+            'reference_id' => ['nullable', 'integer'],
+            'description' => ['nullable', 'string', 'max:1000'],
+        ];
+    }
+}

app/Models/Tenants/BarobillSetting.php

@@ -0,0 +1,132 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Support\Facades\Crypt;
+
+class BarobillSetting extends Model
+{
+    protected $fillable = [
+        'tenant_id',
+        'corp_num',
+        'cert_key',
+        'barobill_id',
+        'corp_name',
+        'ceo_name',
+        'addr',
+        'biz_type',
+        'biz_class',
+        'contact_id',
+        'contact_name',
+        'contact_tel',
+        'is_active',
+        'auto_issue',
+        'verified_at',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'auto_issue' => 'boolean',
+        'verified_at' => 'datetime',
+    ];
+
+    protected $hidden = [
+        'cert_key',
+    ];
+
+    // =========================================================================
+    // 암호화 처리 (cert_key)
+    // =========================================================================
+
+    /**
+     * cert_key 암호화 저장
+     */
+    public function setCertKeyAttribute(?string $value): void
+    {
+        $this->attributes['cert_key'] = $value ? Crypt::encryptString($value) : null;
+    }
+
+    /**
+     * cert_key 복호화 조회
+     */
+    public function getCertKeyAttribute(?string $value): ?string
+    {
+        if (! $value) {
+            return null;
+        }
+
+        try {
+            return Crypt::decryptString($value);
+        } catch (\Exception $e) {
+            return null;
+        }
+    }
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 테넌트 관계
+     */
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(Tenant::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 수정자 관계
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 연동 가능 여부
+     */
+    public function canConnect(): bool
+    {
+        return $this->is_active
+            && ! empty($this->corp_num)
+            && ! empty($this->attributes['cert_key'])
+            && ! empty($this->barobill_id);
+    }
+
+    /**
+     * 검증 완료 여부
+     */
+    public function isVerified(): bool
+    {
+        return $this->verified_at !== null;
+    }
+
+    /**
+     * 사업자번호 포맷 (하이픈 포함)
+     */
+    public function getFormattedCorpNumAttribute(): string
+    {
+        $num = $this->corp_num;
+        if (strlen($num) === 10) {
+            return substr($num, 0, 3).'-'.substr($num, 3, 2).'-'.substr($num, 5);
+        }
+
+        return $num;
+    }
+}

app/Models/Tenants/TaxInvoice.php

@@ -0,0 +1,281 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\MorphTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class TaxInvoice extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    // =========================================================================
+    // 상수 정의
+    // =========================================================================
+
+    /**
+     * 세금계산서 유형
+     */
+    public const TYPE_TAX_INVOICE = 'tax_invoice';           // 세금계산서
+
+    public const TYPE_INVOICE = 'invoice';                   // 계산서 (면세)
+
+    public const TYPE_MODIFIED_TAX_INVOICE = 'modified';     // 수정세금계산서
+
+    public const INVOICE_TYPES = [
+        self::TYPE_TAX_INVOICE,
+        self::TYPE_INVOICE,
+        self::TYPE_MODIFIED_TAX_INVOICE,
+    ];
+
+    /**
+     * 발행 유형
+     */
+    public const ISSUE_TYPE_NORMAL = 'normal';        // 정발행
+
+    public const ISSUE_TYPE_REVERSE = 'reverse';      // 역발행
+
+    public const ISSUE_TYPE_TRUSTEE = 'trustee';      // 위수탁
+
+    public const ISSUE_TYPES = [
+        self::ISSUE_TYPE_NORMAL,
+        self::ISSUE_TYPE_REVERSE,
+        self::ISSUE_TYPE_TRUSTEE,
+    ];
+
+    /**
+     * 방향
+     */
+    public const DIRECTION_SALES = 'sales';           // 매출
+
+    public const DIRECTION_PURCHASES = 'purchases';   // 매입
+
+    public const DIRECTIONS = [
+        self::DIRECTION_SALES,
+        self::DIRECTION_PURCHASES,
+    ];
+
+    /**
+     * 상태
+     */
+    public const STATUS_DRAFT = 'draft';              // 임시저장
+
+    public const STATUS_ISSUED = 'issued';            // 발행완료
+
+    public const STATUS_SENT = 'sent';                // 국세청 전송완료
+
+    public const STATUS_CANCELLED = 'cancelled';      // 취소
+
+    public const STATUS_FAILED = 'failed';            // 발행실패
+
+    public const STATUSES = [
+        self::STATUS_DRAFT,
+        self::STATUS_ISSUED,
+        self::STATUS_SENT,
+        self::STATUS_CANCELLED,
+        self::STATUS_FAILED,
+    ];
+
+    /**
+     * 상태 라벨
+     */
+    public const STATUS_LABELS = [
+        self::STATUS_DRAFT => '임시저장',
+        self::STATUS_ISSUED => '발행완료',
+        self::STATUS_SENT => '국세청 전송',
+        self::STATUS_CANCELLED => '취소',
+        self::STATUS_FAILED => '발행실패',
+    ];
+
+    // =========================================================================
+    // 모델 설정
+    // =========================================================================
+
+    protected $fillable = [
+        'tenant_id',
+        'nts_confirm_num',
+        'invoice_type',
+        'issue_type',
+        'direction',
+        'supplier_corp_num',
+        'supplier_corp_name',
+        'supplier_ceo_name',
+        'supplier_addr',
+        'supplier_biz_type',
+        'supplier_biz_class',
+        'supplier_contact_id',
+        'buyer_corp_num',
+        'buyer_corp_name',
+        'buyer_ceo_name',
+        'buyer_addr',
+        'buyer_biz_type',
+        'buyer_biz_class',
+        'buyer_contact_id',
+        'issue_date',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'items',
+        'status',
+        'nts_send_status',
+        'issued_at',
+        'sent_at',
+        'cancelled_at',
+        'barobill_invoice_id',
+        'description',
+        'error_message',
+        'reference_type',
+        'reference_id',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'issue_date' => 'date',
+        'supply_amount' => 'decimal:2',
+        'tax_amount' => 'decimal:2',
+        'total_amount' => 'decimal:2',
+        'items' => 'array',
+        'issued_at' => 'datetime',
+        'sent_at' => 'datetime',
+        'cancelled_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    /**
+     * 참조 관계 (Sale 또는 Purchase)
+     */
+    public function reference(): MorphTo
+    {
+        return $this->morphTo(__FUNCTION__, 'reference_type', 'reference_id');
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 수정자 관계
+     */
+    public function updater(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'updated_by');
+    }
+
+    // =========================================================================
+    // 접근자 (Accessors)
+    // =========================================================================
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUS_LABELS[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 세금계산서 유형 라벨
+     */
+    public function getInvoiceTypeLabelAttribute(): string
+    {
+        return match ($this->invoice_type) {
+            self::TYPE_TAX_INVOICE => '세금계산서',
+            self::TYPE_INVOICE => '계산서',
+            self::TYPE_MODIFIED_TAX_INVOICE => '수정세금계산서',
+            default => $this->invoice_type,
+        };
+    }
+
+    /**
+     * 발행 유형 라벨
+     */
+    public function getIssueTypeLabelAttribute(): string
+    {
+        return match ($this->issue_type) {
+            self::ISSUE_TYPE_NORMAL => '정발행',
+            self::ISSUE_TYPE_REVERSE => '역발행',
+            self::ISSUE_TYPE_TRUSTEE => '위수탁',
+            default => $this->issue_type,
+        };
+    }
+
+    /**
+     * 방향 라벨
+     */
+    public function getDirectionLabelAttribute(): string
+    {
+        return $this->direction === self::DIRECTION_SALES ? '매출' : '매입';
+    }
+
+    /**
+     * 공급자 사업자번호 포맷
+     */
+    public function getFormattedSupplierCorpNumAttribute(): string
+    {
+        return $this->formatCorpNum($this->supplier_corp_num);
+    }
+
+    /**
+     * 공급받는자 사업자번호 포맷
+     */
+    public function getFormattedBuyerCorpNumAttribute(): string
+    {
+        return $this->formatCorpNum($this->buyer_corp_num);
+    }
+
+    // =========================================================================
+    // 상태 체크 메서드
+    // =========================================================================
+
+    /**
+     * 취소 가능 여부
+     */
+    public function canCancel(): bool
+    {
+        return in_array($this->status, [self::STATUS_ISSUED, self::STATUS_SENT]);
+    }
+
+    /**
+     * 수정 가능 여부
+     */
+    public function canEdit(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    /**
+     * 발행 완료 여부
+     */
+    public function isIssued(): bool
+    {
+        return in_array($this->status, [self::STATUS_ISSUED, self::STATUS_SENT]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    /**
+     * 사업자번호 포맷팅
+     */
+    private function formatCorpNum(?string $num): string
+    {
+        if (! $num || strlen($num) !== 10) {
+            return $num ?? '';
+        }
+
+        return substr($num, 0, 3).'-'.substr($num, 3, 2).'-'.substr($num, 5);
+    }
+}

app/Services/BarobillService.php

@@ -0,0 +1,406 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\BarobillSetting;
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Log;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+/**
+ * 바로빌 API 연동 서비스
+ *
+ * 바로빌 개발자센터: https://dev.barobill.co.kr/
+ */
+class BarobillService extends Service
+{
+    /**
+     * 바로빌 API 기본 URL
+     */
+    private const API_BASE_URL = 'https://ws.barobill.co.kr';
+
+    /**
+     * 바로빌 API 테스트 URL
+     */
+    private const API_TEST_URL = 'https://testws.barobill.co.kr';
+
+    /**
+     * 테스트 모드 여부
+     */
+    private bool $testMode;
+
+    public function __construct()
+    {
+        $this->testMode = config('services.barobill.test_mode', true);
+    }
+
+    // =========================================================================
+    // 설정 관리
+    // =========================================================================
+
+    /**
+     * 바로빌 설정 조회
+     */
+    public function getSetting(): ?BarobillSetting
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillSetting::query()
+            ->where('tenant_id', $tenantId)
+            ->first();
+    }
+
+    /**
+     * 바로빌 설정 저장
+     */
+    public function saveSetting(array $data): BarobillSetting
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $setting = BarobillSetting::query()
+            ->where('tenant_id', $tenantId)
+            ->first();
+
+        if ($setting) {
+            $setting->fill(array_merge($data, ['updated_by' => $userId]));
+            $setting->save();
+        } else {
+            $setting = BarobillSetting::create(array_merge($data, [
+                'tenant_id' => $tenantId,
+                'created_by' => $userId,
+                'updated_by' => $userId,
+            ]));
+        }
+
+        return $setting->fresh();
+    }
+
+    /**
+     * 연동 테스트
+     */
+    public function testConnection(): array
+    {
+        $setting = $this->getSetting();
+
+        if (! $setting || ! $setting->canConnect()) {
+            throw new BadRequestHttpException(__('error.barobill.setting_not_configured'));
+        }
+
+        try {
+            // 바로빌 API 토큰 조회로 연동 테스트
+            $response = $this->callApi('GetAccessToken', [
+                'CERTKEY' => $setting->cert_key,
+                'CorpNum' => $setting->corp_num,
+                'ID' => $setting->barobill_id,
+            ]);
+
+            if (! empty($response['AccessToken'])) {
+                // 검증 성공 시 verified_at 업데이트
+                $setting->verified_at = now();
+                $setting->save();
+
+                return [
+                    'success' => true,
+                    'message' => __('message.barobill.connection_success'),
+                    'verified_at' => $setting->verified_at->toDateTimeString(),
+                ];
+            }
+
+            throw new BadRequestHttpException($response['Message'] ?? __('error.barobill.connection_failed'));
+        } catch (\Exception $e) {
+            Log::error('바로빌 연동 테스트 실패', [
+                'tenant_id' => $this->tenantId(),
+                'error' => $e->getMessage(),
+            ]);
+
+            throw new BadRequestHttpException(__('error.barobill.connection_failed').': '.$e->getMessage());
+        }
+    }
+
+    // =========================================================================
+    // 세금계산서 발행
+    // =========================================================================
+
+    /**
+     * 세금계산서 발행
+     */
+    public function issueTaxInvoice(TaxInvoice $taxInvoice): TaxInvoice
+    {
+        $setting = $this->getSetting();
+
+        if (! $setting || ! $setting->canConnect()) {
+            throw new BadRequestHttpException(__('error.barobill.setting_not_configured'));
+        }
+
+        try {
+            // 바로빌 API 호출을 위한 데이터 구성
+            $apiData = $this->buildTaxInvoiceData($taxInvoice, $setting);
+
+            // 세금계산서 발행 API 호출
+            $response = $this->callApi('RegistAndIssueTaxInvoice', $apiData);
+
+            if (! empty($response['InvoiceID'])) {
+                // 발행 성공
+                $taxInvoice->barobill_invoice_id = $response['InvoiceID'];
+                $taxInvoice->nts_confirm_num = $response['NTSConfirmNum'] ?? null;
+                $taxInvoice->status = TaxInvoice::STATUS_ISSUED;
+                $taxInvoice->issued_at = now();
+                $taxInvoice->error_message = null;
+                $taxInvoice->save();
+
+                Log::info('세금계산서 발행 성공', [
+                    'tenant_id' => $this->tenantId(),
+                    'tax_invoice_id' => $taxInvoice->id,
+                    'barobill_invoice_id' => $response['InvoiceID'],
+                ]);
+
+                return $taxInvoice->fresh();
+            }
+
+            throw new \Exception($response['Message'] ?? '발행 실패');
+        } catch (\Exception $e) {
+            // 발행 실패
+            $taxInvoice->status = TaxInvoice::STATUS_FAILED;
+            $taxInvoice->error_message = $e->getMessage();
+            $taxInvoice->save();
+
+            Log::error('세금계산서 발행 실패', [
+                'tenant_id' => $this->tenantId(),
+                'tax_invoice_id' => $taxInvoice->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            throw new BadRequestHttpException(__('error.barobill.issue_failed').': '.$e->getMessage());
+        }
+    }
+
+    /**
+     * 세금계산서 취소
+     */
+    public function cancelTaxInvoice(TaxInvoice $taxInvoice, string $reason): TaxInvoice
+    {
+        $setting = $this->getSetting();
+
+        if (! $setting || ! $setting->canConnect()) {
+            throw new BadRequestHttpException(__('error.barobill.setting_not_configured'));
+        }
+
+        if (! $taxInvoice->canCancel()) {
+            throw new BadRequestHttpException(__('error.barobill.cannot_cancel'));
+        }
+
+        try {
+            // 세금계산서 취소 API 호출
+            $response = $this->callApi('CancelTaxInvoice', [
+                'CERTKEY' => $setting->cert_key,
+                'CorpNum' => $setting->corp_num,
+                'ID' => $setting->barobill_id,
+                'InvoiceID' => $taxInvoice->barobill_invoice_id,
+                'Memo' => $reason,
+            ]);
+
+            if ($response['Result'] === 0 || ! empty($response['Success'])) {
+                $taxInvoice->status = TaxInvoice::STATUS_CANCELLED;
+                $taxInvoice->cancelled_at = now();
+                $taxInvoice->description = ($taxInvoice->description ? $taxInvoice->description."\n" : '').'취소 사유: '.$reason;
+                $taxInvoice->save();
+
+                Log::info('세금계산서 취소 성공', [
+                    'tenant_id' => $this->tenantId(),
+                    'tax_invoice_id' => $taxInvoice->id,
+                    'reason' => $reason,
+                ]);
+
+                return $taxInvoice->fresh();
+            }
+
+            throw new \Exception($response['Message'] ?? '취소 실패');
+        } catch (\Exception $e) {
+            Log::error('세금계산서 취소 실패', [
+                'tenant_id' => $this->tenantId(),
+                'tax_invoice_id' => $taxInvoice->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            throw new BadRequestHttpException(__('error.barobill.cancel_failed').': '.$e->getMessage());
+        }
+    }
+
+    /**
+     * 국세청 전송 상태 조회
+     */
+    public function checkNtsSendStatus(TaxInvoice $taxInvoice): TaxInvoice
+    {
+        $setting = $this->getSetting();
+
+        if (! $setting || ! $setting->canConnect()) {
+            throw new BadRequestHttpException(__('error.barobill.setting_not_configured'));
+        }
+
+        if (empty($taxInvoice->barobill_invoice_id)) {
+            throw new BadRequestHttpException(__('error.barobill.not_issued'));
+        }
+
+        try {
+            $response = $this->callApi('GetTaxInvoiceState', [
+                'CERTKEY' => $setting->cert_key,
+                'CorpNum' => $setting->corp_num,
+                'ID' => $setting->barobill_id,
+                'InvoiceID' => $taxInvoice->barobill_invoice_id,
+            ]);
+
+            if (! empty($response['State'])) {
+                $taxInvoice->nts_send_status = $response['State'];
+
+                // 국세청 전송 완료 시 상태 업데이트
+                if ($response['State'] === '전송완료' && ! $taxInvoice->sent_at) {
+                    $taxInvoice->status = TaxInvoice::STATUS_SENT;
+                    $taxInvoice->sent_at = now();
+                    $taxInvoice->nts_confirm_num = $response['NTSConfirmNum'] ?? $taxInvoice->nts_confirm_num;
+                }
+
+                $taxInvoice->save();
+            }
+
+            return $taxInvoice->fresh();
+        } catch (\Exception $e) {
+            Log::error('국세청 전송 상태 조회 실패', [
+                'tenant_id' => $this->tenantId(),
+                'tax_invoice_id' => $taxInvoice->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            throw new BadRequestHttpException(__('error.barobill.status_check_failed').': '.$e->getMessage());
+        }
+    }
+
+    // =========================================================================
+    // Private 메서드
+    // =========================================================================
+
+    /**
+     * 바로빌 API 호출
+     */
+    private function callApi(string $method, array $data): array
+    {
+        $baseUrl = $this->testMode ? self::API_TEST_URL : self::API_BASE_URL;
+        $url = $baseUrl.'/TI/'.$method;
+
+        $response = Http::timeout(30)
+            ->withHeaders([
+                'Content-Type' => 'application/json',
+            ])
+            ->post($url, $data);
+
+        if ($response->failed()) {
+            throw new \Exception('API 호출 실패: '.$response->status());
+        }
+
+        return $response->json() ?? [];
+    }
+
+    /**
+     * 세금계산서 발행용 데이터 구성
+     */
+    private function buildTaxInvoiceData(TaxInvoice $taxInvoice, BarobillSetting $setting): array
+    {
+        // 품목 데이터 구성
+        $items = [];
+        foreach ($taxInvoice->items ?? [] as $index => $item) {
+            $items[] = [
+                'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
+                'ItemName' => $item['name'] ?? '',
+                'Spec' => $item['spec'] ?? '',
+                'Qty' => $item['qty'] ?? 1,
+                'UnitCost' => $item['unit_price'] ?? 0,
+                'SupplyCost' => $item['supply_amt'] ?? 0,
+                'Tax' => $item['tax_amt'] ?? 0,
+                'Remark' => $item['remark'] ?? '',
+            ];
+        }
+
+        // 품목이 없는 경우 기본 품목 추가
+        if (empty($items)) {
+            $items[] = [
+                'PurchaseDT' => $taxInvoice->issue_date->format('Ymd'),
+                'ItemName' => $taxInvoice->description ?? '품목',
+                'Spec' => '',
+                'Qty' => 1,
+                'UnitCost' => (float) $taxInvoice->supply_amount,
+                'SupplyCost' => (float) $taxInvoice->supply_amount,
+                'Tax' => (float) $taxInvoice->tax_amount,
+                'Remark' => '',
+            ];
+        }
+
+        return [
+            'CERTKEY' => $setting->cert_key,
+            'CorpNum' => $setting->corp_num,
+            'ID' => $setting->barobill_id,
+            'TaxInvoice' => [
+                'InvoiceType' => $this->mapInvoiceType($taxInvoice->invoice_type),
+                'IssueType' => $this->mapIssueType($taxInvoice->issue_type),
+                'TaxType' => '과세',
+                'PurposeType' => '영수',
+                'WriteDate' => $taxInvoice->issue_date->format('Ymd'),
+
+                // 공급자 정보
+                'InvoicerCorpNum' => $taxInvoice->supplier_corp_num,
+                'InvoicerCorpName' => $taxInvoice->supplier_corp_name,
+                'InvoicerCEOName' => $taxInvoice->supplier_ceo_name,
+                'InvoicerAddr' => $taxInvoice->supplier_addr,
+                'InvoicerBizType' => $taxInvoice->supplier_biz_type,
+                'InvoicerBizClass' => $taxInvoice->supplier_biz_class,
+                'InvoicerContactID' => $taxInvoice->supplier_contact_id,
+
+                // 공급받는자 정보
+                'InvoiceeCorpNum' => $taxInvoice->buyer_corp_num,
+                'InvoiceeCorpName' => $taxInvoice->buyer_corp_name,
+                'InvoiceeCEOName' => $taxInvoice->buyer_ceo_name,
+                'InvoiceeAddr' => $taxInvoice->buyer_addr,
+                'InvoiceeBizType' => $taxInvoice->buyer_biz_type,
+                'InvoiceeBizClass' => $taxInvoice->buyer_biz_class,
+                'InvoiceeContactID' => $taxInvoice->buyer_contact_id,
+
+                // 금액 정보
+                'SupplyCostTotal' => (int) $taxInvoice->supply_amount,
+                'TaxTotal' => (int) $taxInvoice->tax_amount,
+                'TotalAmount' => (int) $taxInvoice->total_amount,
+
+                // 품목 정보
+                'TaxInvoiceTradeLineItems' => $items,
+
+                // 비고
+                'Remark1' => $taxInvoice->description ?? '',
+            ],
+        ];
+    }
+
+    /**
+     * 세금계산서 유형 매핑
+     */
+    private function mapInvoiceType(string $type): string
+    {
+        return match ($type) {
+            TaxInvoice::TYPE_TAX_INVOICE => '세금계산서',
+            TaxInvoice::TYPE_INVOICE => '계산서',
+            TaxInvoice::TYPE_MODIFIED_TAX_INVOICE => '수정세금계산서',
+            default => '세금계산서',
+        };
+    }
+
+    /**
+     * 발행 유형 매핑
+     */
+    private function mapIssueType(string $type): string
+    {
+        return match ($type) {
+            TaxInvoice::ISSUE_TYPE_NORMAL => '정발행',
+            TaxInvoice::ISSUE_TYPE_REVERSE => '역발행',
+            TaxInvoice::ISSUE_TYPE_TRUSTEE => '위수탁',
+            default => '정발행',
+        };
+    }
+}

app/Services/TaxInvoiceService.php

@@ -0,0 +1,297 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\TaxInvoice;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 세금계산서 관리 서비스
+ */
+class TaxInvoiceService extends Service
+{
+    public function __construct(
+        private BarobillService $barobillService
+    ) {}
+
+    // =========================================================================
+    // 목록 조회
+    // =========================================================================
+
+    /**
+     * 세금계산서 목록 조회
+     */
+    public function list(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+        $perPage = $params['per_page'] ?? 20;
+
+        $query = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->orderBy('issue_date', 'desc')
+            ->orderBy('id', 'desc');
+
+        // 방향 (매출/매입)
+        if (! empty($params['direction'])) {
+            $query->where('direction', $params['direction']);
+        }
+
+        // 상태
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 세금계산서 유형
+        if (! empty($params['invoice_type'])) {
+            $query->where('invoice_type', $params['invoice_type']);
+        }
+
+        // 발행 유형
+        if (! empty($params['issue_type'])) {
+            $query->where('issue_type', $params['issue_type']);
+        }
+
+        // 기간 검색
+        if (! empty($params['issue_date_from'])) {
+            $query->whereDate('issue_date', '>=', $params['issue_date_from']);
+        }
+        if (! empty($params['issue_date_to'])) {
+            $query->whereDate('issue_date', '<=', $params['issue_date_to']);
+        }
+
+        // 거래처 검색 (공급자 또는 공급받는자)
+        if (! empty($params['corp_num'])) {
+            $query->where(function ($q) use ($params) {
+                $q->where('supplier_corp_num', $params['corp_num'])
+                    ->orWhere('buyer_corp_num', $params['corp_num']);
+            });
+        }
+
+        // 거래처명 검색
+        if (! empty($params['corp_name'])) {
+            $query->where(function ($q) use ($params) {
+                $q->where('supplier_corp_name', 'like', '%'.$params['corp_name'].'%')
+                    ->orWhere('buyer_corp_name', 'like', '%'.$params['corp_name'].'%');
+            });
+        }
+
+        // 국세청 승인번호 검색
+        if (! empty($params['nts_confirm_num'])) {
+            $query->where('nts_confirm_num', 'like', '%'.$params['nts_confirm_num'].'%');
+        }
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        return TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['creator', 'updater'])
+            ->findOrFail($id);
+    }
+
+    // =========================================================================
+    // 세금계산서 생성/수정
+    // =========================================================================
+
+    /**
+     * 세금계산서 생성
+     */
+    public function create(array $data): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        // 합계금액 계산
+        $data['total_amount'] = ($data['supply_amount'] ?? 0) + ($data['tax_amount'] ?? 0);
+
+        $taxInvoice = TaxInvoice::create(array_merge($data, [
+            'tenant_id' => $tenantId,
+            'status' => TaxInvoice::STATUS_DRAFT,
+            'created_by' => $userId,
+            'updated_by' => $userId,
+        ]));
+
+        return $taxInvoice->fresh();
+    }
+
+    /**
+     * 세금계산서 수정
+     */
+    public function update(int $id, array $data): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $taxInvoice = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $taxInvoice->canEdit()) {
+            throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(__('error.tax_invoice.cannot_edit'));
+        }
+
+        // 합계금액 계산
+        if (isset($data['supply_amount']) || isset($data['tax_amount'])) {
+            $supplyAmount = $data['supply_amount'] ?? $taxInvoice->supply_amount;
+            $taxAmount = $data['tax_amount'] ?? $taxInvoice->tax_amount;
+            $data['total_amount'] = $supplyAmount + $taxAmount;
+        }
+
+        $taxInvoice->fill(array_merge($data, ['updated_by' => $userId]));
+        $taxInvoice->save();
+
+        return $taxInvoice->fresh();
+    }
+
+    /**
+     * 세금계산서 삭제
+     */
+    public function delete(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $taxInvoice = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $taxInvoice->canEdit()) {
+            throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(__('error.tax_invoice.cannot_delete'));
+        }
+
+        $taxInvoice->deleted_by = $userId;
+        $taxInvoice->save();
+
+        return $taxInvoice->delete();
+    }
+
+    // =========================================================================
+    // 발행/취소
+    // =========================================================================
+
+    /**
+     * 세금계산서 발행
+     */
+    public function issue(int $id): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        $taxInvoice = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        if (! $taxInvoice->canEdit()) {
+            throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException(__('error.tax_invoice.already_issued'));
+        }
+
+        return $this->barobillService->issueTaxInvoice($taxInvoice);
+    }
+
+    /**
+     * 세금계산서 취소
+     */
+    public function cancel(int $id, string $reason): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        $taxInvoice = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        return $this->barobillService->cancelTaxInvoice($taxInvoice, $reason);
+    }
+
+    /**
+     * 국세청 전송 상태 조회
+     */
+    public function checkStatus(int $id): TaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        $taxInvoice = TaxInvoice::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        return $this->barobillService->checkNtsSendStatus($taxInvoice);
+    }
+
+    // =========================================================================
+    // 통계
+    // =========================================================================
+
+    /**
+     * 세금계산서 요약 통계
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = TaxInvoice::query()
+            ->where('tenant_id', $tenantId);
+
+        // 기간 필터
+        if (! empty($params['issue_date_from'])) {
+            $query->whereDate('issue_date', '>=', $params['issue_date_from']);
+        }
+        if (! empty($params['issue_date_to'])) {
+            $query->whereDate('issue_date', '<=', $params['issue_date_to']);
+        }
+
+        // 방향별 통계
+        $summary = $query->clone()
+            ->select([
+                'direction',
+                DB::raw('COUNT(*) as count'),
+                DB::raw('SUM(supply_amount) as supply_amount'),
+                DB::raw('SUM(tax_amount) as tax_amount'),
+                DB::raw('SUM(total_amount) as total_amount'),
+            ])
+            ->groupBy('direction')
+            ->get()
+            ->keyBy('direction')
+            ->toArray();
+
+        // 상태별 통계
+        $byStatus = $query->clone()
+            ->select([
+                'status',
+                DB::raw('COUNT(*) as count'),
+            ])
+            ->groupBy('status')
+            ->get()
+            ->keyBy('status')
+            ->toArray();
+
+        return [
+            'by_direction' => [
+                'sales' => $summary[TaxInvoice::DIRECTION_SALES] ?? [
+                    'count' => 0,
+                    'supply_amount' => 0,
+                    'tax_amount' => 0,
+                    'total_amount' => 0,
+                ],
+                'purchases' => $summary[TaxInvoice::DIRECTION_PURCHASES] ?? [
+                    'count' => 0,
+                    'supply_amount' => 0,
+                    'tax_amount' => 0,
+                    'total_amount' => 0,
+                ],
+            ],
+            'by_status' => [
+                TaxInvoice::STATUS_DRAFT => $byStatus[TaxInvoice::STATUS_DRAFT]['count'] ?? 0,
+                TaxInvoice::STATUS_ISSUED => $byStatus[TaxInvoice::STATUS_ISSUED]['count'] ?? 0,
+                TaxInvoice::STATUS_SENT => $byStatus[TaxInvoice::STATUS_SENT]['count'] ?? 0,
+                TaxInvoice::STATUS_CANCELLED => $byStatus[TaxInvoice::STATUS_CANCELLED]['count'] ?? 0,
+                TaxInvoice::STATUS_FAILED => $byStatus[TaxInvoice::STATUS_FAILED]['count'] ?? 0,
+            ],
+        ];
+    }
+}

app/Swagger/v1/BarobillSettingApi.php

@@ -0,0 +1,165 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="BarobillSettings", description="바로빌 설정 관리")
+ *
+ * @OA\Schema(
+ *     schema="BarobillSetting",
+ *     type="object",
+ *     description="바로빌 설정 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="설정 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="corp_num", type="string", example="1234567890", description="사업자번호 (10자리)"),
+ *     @OA\Property(property="barobill_id", type="string", example="testuser", description="바로빌 아이디"),
+ *     @OA\Property(property="corp_name", type="string", example="(주)테스트회사", description="회사명"),
+ *     @OA\Property(property="ceo_name", type="string", example="홍길동", description="대표자명"),
+ *     @OA\Property(property="addr", type="string", example="서울시 강남구 테헤란로 123", nullable=true, description="주소"),
+ *     @OA\Property(property="biz_type", type="string", example="서비스", nullable=true, description="업태"),
+ *     @OA\Property(property="biz_class", type="string", example="소프트웨어개발", nullable=true, description="종목"),
+ *     @OA\Property(property="contact_id", type="string", example="manager@test.com", nullable=true, description="담당자 이메일"),
+ *     @OA\Property(property="contact_name", type="string", example="김담당", nullable=true, description="담당자명"),
+ *     @OA\Property(property="contact_tel", type="string", example="02-1234-5678", nullable=true, description="담당자 연락처"),
+ *     @OA\Property(property="is_active", type="boolean", example=true, description="활성화 여부"),
+ *     @OA\Property(property="auto_issue", type="boolean", example=false, description="자동발행 여부"),
+ *     @OA\Property(property="verified_at", type="string", format="date-time", nullable=true, description="검증 완료 일시"),
+ *     @OA\Property(property="formatted_corp_num", type="string", example="123-45-67890", description="포맷팅된 사업자번호"),
+ *     @OA\Property(property="created_by", type="integer", example=1, nullable=true, description="생성자 ID"),
+ *     @OA\Property(property="updated_by", type="integer", example=1, nullable=true, description="수정자 ID"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BarobillSettingSaveRequest",
+ *     type="object",
+ *     required={"corp_num","cert_key","barobill_id","corp_name","ceo_name"},
+ *     description="바로빌 설정 저장 요청",
+ *
+ *     @OA\Property(property="corp_num", type="string", example="1234567890", minLength=10, maxLength=10, description="사업자번호 (10자리, 하이픈 제외)"),
+ *     @OA\Property(property="cert_key", type="string", example="xxxxxx", description="공인인증서 키 (암호화되어 저장)"),
+ *     @OA\Property(property="barobill_id", type="string", example="testuser", maxLength=50, description="바로빌 아이디"),
+ *     @OA\Property(property="corp_name", type="string", example="(주)테스트회사", maxLength=200, description="회사명"),
+ *     @OA\Property(property="ceo_name", type="string", example="홍길동", maxLength=100, description="대표자명"),
+ *     @OA\Property(property="addr", type="string", example="서울시 강남구 테헤란로 123", maxLength=500, nullable=true, description="주소"),
+ *     @OA\Property(property="biz_type", type="string", example="서비스", maxLength=100, nullable=true, description="업태"),
+ *     @OA\Property(property="biz_class", type="string", example="소프트웨어개발", maxLength=100, nullable=true, description="종목"),
+ *     @OA\Property(property="contact_id", type="string", example="manager@test.com", maxLength=100, nullable=true, description="담당자 이메일"),
+ *     @OA\Property(property="contact_name", type="string", example="김담당", maxLength=100, nullable=true, description="담당자명"),
+ *     @OA\Property(property="contact_tel", type="string", example="02-1234-5678", maxLength=50, nullable=true, description="담당자 연락처"),
+ *     @OA\Property(property="is_active", type="boolean", example=true, description="활성화 여부 (기본값: true)"),
+ *     @OA\Property(property="auto_issue", type="boolean", example=false, description="자동발행 여부 (기본값: false)")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="BarobillConnectionTestResult",
+ *     type="object",
+ *     description="바로빌 연동 테스트 결과",
+ *
+ *     @OA\Property(property="success", type="boolean", example=true, description="연동 성공 여부"),
+ *     @OA\Property(property="remaining_point", type="integer", example=10000, description="잔여 포인트"),
+ *     @OA\Property(property="tested_at", type="string", format="date-time", description="테스트 일시")
+ * )
+ */
+class BarobillSettingApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/barobill-settings",
+     *     tags={"BarobillSettings"},
+     *     summary="바로빌 설정 조회",
+     *     description="현재 테넌트의 바로빌 설정을 조회합니다. 설정이 없는 경우 null을 반환합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/BarobillSetting", nullable=true)
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/barobill-settings",
+     *     tags={"BarobillSettings"},
+     *     summary="바로빌 설정 저장",
+     *     description="바로빌 설정을 저장합니다. 기존 설정이 있으면 수정하고, 없으면 새로 생성합니다. cert_key는 암호화되어 저장됩니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/BarobillSettingSaveRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="저장 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/BarobillSetting")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function save() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/barobill-settings/test-connection",
+     *     tags={"BarobillSettings"},
+     *     summary="바로빌 연동 테스트",
+     *     description="저장된 바로빌 설정으로 연동 테스트를 수행합니다. 설정이 없거나 필수 값이 누락되면 에러를 반환합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="연동 테스트 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/BarobillConnectionTestResult")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="설정 미완료 또는 연동 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function testConnection() {}
+}

app/Swagger/v1/TaxInvoiceApi.php

@@ -0,0 +1,528 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="TaxInvoices", description="세금계산서 관리")
+ *
+ * @OA\Schema(
+ *     schema="TaxInvoice",
+ *     type="object",
+ *     description="세금계산서 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="세금계산서 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="nts_confirm_num", type="string", example="20250115-12345678-12345678", nullable=true, description="국세청 승인번호"),
+ *     @OA\Property(property="invoice_type", type="string", enum={"tax_invoice","invoice","modified"}, example="tax_invoice", description="세금계산서 유형"),
+ *     @OA\Property(property="issue_type", type="string", enum={"normal","reverse","trustee"}, example="normal", description="발행 유형"),
+ *     @OA\Property(property="direction", type="string", enum={"sales","purchases"}, example="sales", description="방향 (매출/매입)"),
+ *     @OA\Property(property="supplier_corp_num", type="string", example="1234567890", description="공급자 사업자번호"),
+ *     @OA\Property(property="supplier_corp_name", type="string", example="(주)공급사", description="공급자 회사명"),
+ *     @OA\Property(property="supplier_ceo_name", type="string", example="홍길동", description="공급자 대표자명"),
+ *     @OA\Property(property="supplier_addr", type="string", example="서울시 강남구", nullable=true, description="공급자 주소"),
+ *     @OA\Property(property="supplier_biz_type", type="string", example="서비스", nullable=true, description="공급자 업태"),
+ *     @OA\Property(property="supplier_biz_class", type="string", example="소프트웨어", nullable=true, description="공급자 종목"),
+ *     @OA\Property(property="supplier_contact_id", type="string", example="supplier@test.com", nullable=true, description="공급자 담당자 이메일"),
+ *     @OA\Property(property="buyer_corp_num", type="string", example="0987654321", description="공급받는자 사업자번호"),
+ *     @OA\Property(property="buyer_corp_name", type="string", example="(주)구매사", description="공급받는자 회사명"),
+ *     @OA\Property(property="buyer_ceo_name", type="string", example="김대표", description="공급받는자 대표자명"),
+ *     @OA\Property(property="buyer_addr", type="string", example="서울시 서초구", nullable=true, description="공급받는자 주소"),
+ *     @OA\Property(property="buyer_biz_type", type="string", example="제조", nullable=true, description="공급받는자 업태"),
+ *     @OA\Property(property="buyer_biz_class", type="string", example="전자제품", nullable=true, description="공급받는자 종목"),
+ *     @OA\Property(property="buyer_contact_id", type="string", example="buyer@test.com", nullable=true, description="공급받는자 담당자 이메일"),
+ *     @OA\Property(property="issue_date", type="string", format="date", example="2025-01-15", description="작성일자"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계금액"),
+ *     @OA\Property(property="items", type="array", description="품목 목록",
+ *
+ *         @OA\Items(
+ *
+ *             @OA\Property(property="date", type="string", format="date", example="2025-01-15"),
+ *             @OA\Property(property="name", type="string", example="컨설팅 서비스"),
+ *             @OA\Property(property="spec", type="string", example="월간"),
+ *             @OA\Property(property="quantity", type="number", example=1),
+ *             @OA\Property(property="unit_price", type="number", example=1000000),
+ *             @OA\Property(property="supply_amount", type="number", example=1000000),
+ *             @OA\Property(property="tax_amount", type="number", example=100000),
+ *             @OA\Property(property="remark", type="string", example="1월분", nullable=true)
+ *         )
+ *     ),
+ *     @OA\Property(property="status", type="string", enum={"draft","issued","sent","cancelled","failed"}, example="draft", description="상태"),
+ *     @OA\Property(property="status_label", type="string", example="임시저장", description="상태 라벨"),
+ *     @OA\Property(property="invoice_type_label", type="string", example="세금계산서", description="세금계산서 유형 라벨"),
+ *     @OA\Property(property="issue_type_label", type="string", example="정발행", description="발행 유형 라벨"),
+ *     @OA\Property(property="direction_label", type="string", example="매출", description="방향 라벨"),
+ *     @OA\Property(property="formatted_supplier_corp_num", type="string", example="123-45-67890", description="포맷팅된 공급자 사업자번호"),
+ *     @OA\Property(property="formatted_buyer_corp_num", type="string", example="098-76-54321", description="포맷팅된 공급받는자 사업자번호"),
+ *     @OA\Property(property="nts_send_status", type="string", example="success", nullable=true, description="국세청 전송 상태"),
+ *     @OA\Property(property="issued_at", type="string", format="date-time", nullable=true, description="발행 일시"),
+ *     @OA\Property(property="sent_at", type="string", format="date-time", nullable=true, description="국세청 전송 일시"),
+ *     @OA\Property(property="cancelled_at", type="string", format="date-time", nullable=true, description="취소 일시"),
+ *     @OA\Property(property="barobill_invoice_id", type="string", nullable=true, description="바로빌 발행 ID"),
+ *     @OA\Property(property="description", type="string", nullable=true, description="비고"),
+ *     @OA\Property(property="error_message", type="string", nullable=true, description="에러 메시지"),
+ *     @OA\Property(property="reference_type", type="string", example="App\\Models\\Tenants\\Sale", nullable=true, description="참조 모델 타입"),
+ *     @OA\Property(property="reference_id", type="integer", example=1, nullable=true, description="참조 ID"),
+ *     @OA\Property(property="creator", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="name", type="string", example="관리자"),
+ *         description="생성자 정보"
+ *     ),
+ *     @OA\Property(property="created_by", type="integer", example=1, nullable=true, description="생성자 ID"),
+ *     @OA\Property(property="updated_by", type="integer", example=1, nullable=true, description="수정자 ID"),
+ *     @OA\Property(property="deleted_by", type="integer", example=1, nullable=true, description="삭제자 ID"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TaxInvoiceCreateRequest",
+ *     type="object",
+ *     required={"invoice_type","issue_type","direction","supplier_corp_num","supplier_corp_name","supplier_ceo_name","buyer_corp_num","buyer_corp_name","buyer_ceo_name","issue_date","supply_amount","tax_amount"},
+ *     description="세금계산서 생성 요청",
+ *
+ *     @OA\Property(property="invoice_type", type="string", enum={"tax_invoice","invoice","modified"}, example="tax_invoice", description="세금계산서 유형"),
+ *     @OA\Property(property="issue_type", type="string", enum={"normal","reverse","trustee"}, example="normal", description="발행 유형"),
+ *     @OA\Property(property="direction", type="string", enum={"sales","purchases"}, example="sales", description="방향 (매출/매입)"),
+ *     @OA\Property(property="supplier_corp_num", type="string", example="1234567890", minLength=10, maxLength=10, description="공급자 사업자번호"),
+ *     @OA\Property(property="supplier_corp_name", type="string", example="(주)공급사", maxLength=200, description="공급자 회사명"),
+ *     @OA\Property(property="supplier_ceo_name", type="string", example="홍길동", maxLength=100, description="공급자 대표자명"),
+ *     @OA\Property(property="supplier_addr", type="string", example="서울시 강남구", maxLength=500, nullable=true, description="공급자 주소"),
+ *     @OA\Property(property="supplier_biz_type", type="string", example="서비스", maxLength=100, nullable=true, description="공급자 업태"),
+ *     @OA\Property(property="supplier_biz_class", type="string", example="소프트웨어", maxLength=100, nullable=true, description="공급자 종목"),
+ *     @OA\Property(property="supplier_contact_id", type="string", example="supplier@test.com", maxLength=100, nullable=true, description="공급자 담당자 이메일"),
+ *     @OA\Property(property="buyer_corp_num", type="string", example="0987654321", minLength=10, maxLength=10, description="공급받는자 사업자번호"),
+ *     @OA\Property(property="buyer_corp_name", type="string", example="(주)구매사", maxLength=200, description="공급받는자 회사명"),
+ *     @OA\Property(property="buyer_ceo_name", type="string", example="김대표", maxLength=100, description="공급받는자 대표자명"),
+ *     @OA\Property(property="buyer_addr", type="string", example="서울시 서초구", maxLength=500, nullable=true, description="공급받는자 주소"),
+ *     @OA\Property(property="buyer_biz_type", type="string", example="제조", maxLength=100, nullable=true, description="공급받는자 업태"),
+ *     @OA\Property(property="buyer_biz_class", type="string", example="전자제품", maxLength=100, nullable=true, description="공급받는자 종목"),
+ *     @OA\Property(property="buyer_contact_id", type="string", example="buyer@test.com", maxLength=100, nullable=true, description="공급받는자 담당자 이메일"),
+ *     @OA\Property(property="issue_date", type="string", format="date", example="2025-01-15", description="작성일자"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, minimum=0, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, minimum=0, description="세액"),
+ *     @OA\Property(property="items", type="array", description="품목 목록 (최대 99개)",
+ *
+ *         @OA\Items(
+ *
+ *             @OA\Property(property="date", type="string", format="date", example="2025-01-15", description="거래일자"),
+ *             @OA\Property(property="name", type="string", example="컨설팅 서비스", maxLength=200, description="품목명"),
+ *             @OA\Property(property="spec", type="string", example="월간", maxLength=100, nullable=true, description="규격"),
+ *             @OA\Property(property="quantity", type="number", example=1, minimum=0, description="수량"),
+ *             @OA\Property(property="unit_price", type="number", example=1000000, minimum=0, description="단가"),
+ *             @OA\Property(property="supply_amount", type="number", example=1000000, minimum=0, description="공급가액"),
+ *             @OA\Property(property="tax_amount", type="number", example=100000, minimum=0, description="세액"),
+ *             @OA\Property(property="remark", type="string", example="1월분", maxLength=200, nullable=true, description="비고")
+ *         )
+ *     ),
+ *     @OA\Property(property="description", type="string", example="월간 컨설팅 비용", maxLength=500, nullable=true, description="비고")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TaxInvoiceUpdateRequest",
+ *     type="object",
+ *     description="세금계산서 수정 요청 (임시저장 상태에서만 수정 가능)",
+ *
+ *     @OA\Property(property="invoice_type", type="string", enum={"tax_invoice","invoice","modified"}, example="tax_invoice", description="세금계산서 유형"),
+ *     @OA\Property(property="issue_type", type="string", enum={"normal","reverse","trustee"}, example="normal", description="발행 유형"),
+ *     @OA\Property(property="direction", type="string", enum={"sales","purchases"}, example="sales", description="방향 (매출/매입)"),
+ *     @OA\Property(property="supplier_corp_num", type="string", example="1234567890", minLength=10, maxLength=10, description="공급자 사업자번호"),
+ *     @OA\Property(property="supplier_corp_name", type="string", example="(주)공급사", maxLength=200, description="공급자 회사명"),
+ *     @OA\Property(property="supplier_ceo_name", type="string", example="홍길동", maxLength=100, description="공급자 대표자명"),
+ *     @OA\Property(property="supplier_addr", type="string", example="서울시 강남구", maxLength=500, nullable=true, description="공급자 주소"),
+ *     @OA\Property(property="supplier_biz_type", type="string", example="서비스", maxLength=100, nullable=true, description="공급자 업태"),
+ *     @OA\Property(property="supplier_biz_class", type="string", example="소프트웨어", maxLength=100, nullable=true, description="공급자 종목"),
+ *     @OA\Property(property="supplier_contact_id", type="string", example="supplier@test.com", maxLength=100, nullable=true, description="공급자 담당자 이메일"),
+ *     @OA\Property(property="buyer_corp_num", type="string", example="0987654321", minLength=10, maxLength=10, description="공급받는자 사업자번호"),
+ *     @OA\Property(property="buyer_corp_name", type="string", example="(주)구매사", maxLength=200, description="공급받는자 회사명"),
+ *     @OA\Property(property="buyer_ceo_name", type="string", example="김대표", maxLength=100, description="공급받는자 대표자명"),
+ *     @OA\Property(property="buyer_addr", type="string", example="서울시 서초구", maxLength=500, nullable=true, description="공급받는자 주소"),
+ *     @OA\Property(property="buyer_biz_type", type="string", example="제조", maxLength=100, nullable=true, description="공급받는자 업태"),
+ *     @OA\Property(property="buyer_biz_class", type="string", example="전자제품", maxLength=100, nullable=true, description="공급받는자 종목"),
+ *     @OA\Property(property="buyer_contact_id", type="string", example="buyer@test.com", maxLength=100, nullable=true, description="공급받는자 담당자 이메일"),
+ *     @OA\Property(property="issue_date", type="string", format="date", example="2025-01-15", description="작성일자"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, minimum=0, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, minimum=0, description="세액"),
+ *     @OA\Property(property="items", type="array", description="품목 목록 (최대 99개)",
+ *
+ *         @OA\Items(
+ *
+ *             @OA\Property(property="date", type="string", format="date", example="2025-01-15", description="거래일자"),
+ *             @OA\Property(property="name", type="string", example="컨설팅 서비스", maxLength=200, description="품목명"),
+ *             @OA\Property(property="spec", type="string", example="월간", maxLength=100, nullable=true, description="규격"),
+ *             @OA\Property(property="quantity", type="number", example=1, minimum=0, description="수량"),
+ *             @OA\Property(property="unit_price", type="number", example=1000000, minimum=0, description="단가"),
+ *             @OA\Property(property="supply_amount", type="number", example=1000000, minimum=0, description="공급가액"),
+ *             @OA\Property(property="tax_amount", type="number", example=100000, minimum=0, description="세액"),
+ *             @OA\Property(property="remark", type="string", example="1월분", maxLength=200, nullable=true, description="비고")
+ *         )
+ *     ),
+ *     @OA\Property(property="description", type="string", example="월간 컨설팅 비용", maxLength=500, nullable=true, description="비고")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TaxInvoiceCancelRequest",
+ *     type="object",
+ *     required={"reason"},
+ *     description="세금계산서 취소 요청",
+ *
+ *     @OA\Property(property="reason", type="string", example="거래 취소로 인한 세금계산서 취소", maxLength=500, description="취소 사유")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TaxInvoiceSummary",
+ *     type="object",
+ *     description="세금계산서 요약 통계",
+ *
+ *     @OA\Property(property="by_direction", type="object",
+ *         @OA\Property(property="sales", type="object",
+ *             @OA\Property(property="count", type="integer", example=50, description="매출 건수"),
+ *             @OA\Property(property="supply_amount", type="number", format="float", example=50000000, description="공급가액 합계"),
+ *             @OA\Property(property="tax_amount", type="number", format="float", example=5000000, description="세액 합계"),
+ *             @OA\Property(property="total_amount", type="number", format="float", example=55000000, description="합계금액")
+ *         ),
+ *         @OA\Property(property="purchases", type="object",
+ *             @OA\Property(property="count", type="integer", example=30, description="매입 건수"),
+ *             @OA\Property(property="supply_amount", type="number", format="float", example=30000000, description="공급가액 합계"),
+ *             @OA\Property(property="tax_amount", type="number", format="float", example=3000000, description="세액 합계"),
+ *             @OA\Property(property="total_amount", type="number", format="float", example=33000000, description="합계금액")
+ *         ),
+ *         description="방향별 통계"
+ *     ),
+ *     @OA\Property(property="by_status", type="object",
+ *         @OA\Property(property="draft", type="integer", example=5, description="임시저장 건수"),
+ *         @OA\Property(property="issued", type="integer", example=30, description="발행완료 건수"),
+ *         @OA\Property(property="sent", type="integer", example=40, description="국세청 전송 건수"),
+ *         @OA\Property(property="cancelled", type="integer", example=3, description="취소 건수"),
+ *         @OA\Property(property="failed", type="integer", example=2, description="발행실패 건수"),
+ *         description="상태별 건수"
+ *     )
+ * )
+ */
+class TaxInvoiceApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/tax-invoices",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 목록 조회",
+     *     description="세금계산서 목록을 조회합니다. 다양한 필터 조건으로 검색할 수 있습니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="direction", in="query", description="방향 (매출/매입)", @OA\Schema(type="string", enum={"sales","purchases"})),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string", enum={"draft","issued","sent","cancelled","failed"})),
+     *     @OA\Parameter(name="invoice_type", in="query", description="세금계산서 유형", @OA\Schema(type="string", enum={"tax_invoice","invoice","modified"})),
+     *     @OA\Parameter(name="issue_type", in="query", description="발행 유형", @OA\Schema(type="string", enum={"normal","reverse","trustee"})),
+     *     @OA\Parameter(name="issue_date_from", in="query", description="작성일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="issue_date_to", in="query", description="작성일 종료", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="corp_num", in="query", description="거래처 사업자번호 (공급자 또는 공급받는자)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="corp_name", in="query", description="거래처명 검색 (공급자 또는 공급받는자)", @OA\Schema(type="string", maxLength=100)),
+     *     @OA\Parameter(name="nts_confirm_num", in="query", description="국세청 승인번호 검색", @OA\Schema(type="string")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/TaxInvoice")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=100)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/tax-invoices/summary",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 요약 통계",
+     *     description="세금계산서 요약 통계를 조회합니다. 방향별(매출/매입), 상태별 집계 정보를 제공합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="issue_date_from", in="query", description="작성일 시작", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="issue_date_to", in="query", description="작성일 종료", @OA\Schema(type="string", format="date")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoiceSummary")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function summary() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/tax-invoices",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 생성",
+     *     description="새로운 세금계산서를 생성합니다. 생성 시 임시저장(draft) 상태로 저장됩니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/TaxInvoiceCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="생성 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/tax-invoices/{id}",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 상세 조회",
+     *     description="세금계산서 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/tax-invoices/{id}",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 수정",
+     *     description="세금계산서 정보를 수정합니다. 임시저장(draft) 상태에서만 수정 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/TaxInvoiceUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청 또는 수정 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/tax-invoices/{id}",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 삭제",
+     *     description="세금계산서를 삭제합니다. 임시저장(draft) 상태에서만 삭제 가능합니다. (Soft Delete)",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/ApiResponse")
+     *     ),
+     *
+     *     @OA\Response(response=400, description="삭제 불가 상태", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/tax-invoices/{id}/issue",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 발행",
+     *     description="세금계산서를 발행합니다. 바로빌 API를 통해 전자세금계산서가 발행됩니다. 임시저장(draft) 상태에서만 발행 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="발행 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="발행 불가 상태 또는 바로빌 설정 미완료", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러 또는 바로빌 발행 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function issue() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/tax-invoices/{id}/cancel",
+     *     tags={"TaxInvoices"},
+     *     summary="세금계산서 취소",
+     *     description="세금계산서를 취소합니다. 바로빌 API를 통해 전자세금계산서가 취소됩니다. 발행완료(issued) 또는 국세청 전송(sent) 상태에서만 취소 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/TaxInvoiceCancelRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="취소 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="취소 불가 상태 또는 바로빌 취소 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function cancel() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/tax-invoices/{id}/check-status",
+     *     tags={"TaxInvoices"},
+     *     summary="국세청 전송 상태 조회",
+     *     description="세금계산서의 국세청 전송 상태를 조회합니다. 바로빌 API를 통해 최신 상태를 확인하고 업데이트합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="세금계산서 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/TaxInvoice")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="세금계산서 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function checkStatus() {}
+}

database/migrations/2025_12_18_200001_create_barobill_settings_table.php

@@ -0,0 +1,46 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('barobill_settings', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->unique()->comment('테넌트 ID');
+            $table->string('corp_num', 20)->comment('사업자번호 (하이픈 제외)');
+            $table->string('cert_key')->nullable()->comment('바로빌 인증키 (암호화)');
+            $table->string('barobill_id', 100)->nullable()->comment('바로빌 아이디');
+            $table->string('corp_name', 100)->comment('상호');
+            $table->string('ceo_name', 50)->comment('대표자명');
+            $table->string('addr', 200)->nullable()->comment('사업장 주소');
+            $table->string('biz_type', 100)->nullable()->comment('업태');
+            $table->string('biz_class', 100)->nullable()->comment('종목');
+            $table->string('contact_id', 100)->nullable()->comment('담당자 이메일');
+            $table->string('contact_name', 50)->nullable()->comment('담당자명');
+            $table->string('contact_tel', 20)->nullable()->comment('담당자 전화번호');
+            $table->boolean('is_active')->default(false)->comment('활성화 여부');
+            $table->boolean('auto_issue')->default(false)->comment('자동 발행 여부');
+            $table->timestamp('verified_at')->nullable()->comment('연동 검증일시');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->timestamps();
+
+            $table->index('corp_num', 'idx_corp_num');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('barobill_settings');
+    }
+};

database/migrations/2025_12_18_200002_create_tax_invoices_table.php

@@ -0,0 +1,89 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('tax_invoices', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('nts_confirm_num', 24)->nullable()->comment('국세청 승인번호');
+            $table->string('invoice_type', 20)->comment('세금계산서/계산서/수정세금계산서');
+            $table->string('issue_type', 20)->comment('정발행/역발행/위수탁');
+            $table->string('direction', 10)->comment('매출(sales)/매입(purchases)');
+
+            // 공급자 정보
+            $table->string('supplier_corp_num', 20)->comment('공급자 사업자번호');
+            $table->string('supplier_corp_name', 100)->comment('공급자 상호');
+            $table->string('supplier_ceo_name', 50)->nullable()->comment('공급자 대표자명');
+            $table->string('supplier_addr', 200)->nullable()->comment('공급자 주소');
+            $table->string('supplier_biz_type', 100)->nullable()->comment('공급자 업태');
+            $table->string('supplier_biz_class', 100)->nullable()->comment('공급자 종목');
+            $table->string('supplier_contact_id', 100)->nullable()->comment('공급자 담당자 이메일');
+
+            // 공급받는자 정보
+            $table->string('buyer_corp_num', 20)->comment('공급받는자 사업자번호');
+            $table->string('buyer_corp_name', 100)->comment('공급받는자 상호');
+            $table->string('buyer_ceo_name', 50)->nullable()->comment('공급받는자 대표자명');
+            $table->string('buyer_addr', 200)->nullable()->comment('공급받는자 주소');
+            $table->string('buyer_biz_type', 100)->nullable()->comment('공급받는자 업태');
+            $table->string('buyer_biz_class', 100)->nullable()->comment('공급받는자 종목');
+            $table->string('buyer_contact_id', 100)->nullable()->comment('공급받는자 담당자 이메일');
+
+            // 금액 정보
+            $table->date('issue_date')->comment('발행일자');
+            $table->decimal('supply_amount', 15, 2)->comment('공급가액');
+            $table->decimal('tax_amount', 15, 2)->comment('세액');
+            $table->decimal('total_amount', 15, 2)->comment('합계금액');
+
+            // 품목 정보 (JSON)
+            $table->json('items')->nullable()->comment('품목 목록 [{name, spec, qty, unit_price, supply_amt, tax_amt, remark}]');
+
+            // 상태 정보
+            $table->string('status', 20)->default('draft')->comment('상태: draft/issued/sent/cancelled/failed');
+            $table->string('nts_send_status', 20)->nullable()->comment('국세청 전송상태');
+            $table->timestamp('issued_at')->nullable()->comment('발행일시');
+            $table->timestamp('sent_at')->nullable()->comment('전송일시');
+            $table->timestamp('cancelled_at')->nullable()->comment('취소일시');
+
+            // 연동 정보
+            $table->string('barobill_invoice_id', 50)->nullable()->comment('바로빌 세금계산서 ID');
+            $table->text('description')->nullable()->comment('비고');
+            $table->text('error_message')->nullable()->comment('오류 메시지');
+
+            // 참조 정보
+            $table->string('reference_type', 50)->nullable()->comment('참조 유형 (sale/purchase)');
+            $table->unsignedBigInteger('reference_id')->nullable()->comment('참조 ID');
+
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->softDeletes();
+            $table->timestamps();
+
+            // 인덱스
+            $table->index(['tenant_id', 'issue_date'], 'idx_tenant_issue_date');
+            $table->index(['tenant_id', 'direction'], 'idx_tenant_direction');
+            $table->index(['tenant_id', 'status'], 'idx_tenant_status');
+            $table->index('nts_confirm_num', 'idx_nts_confirm_num');
+            $table->index(['reference_type', 'reference_id'], 'idx_reference');
+            $table->index('supplier_corp_num', 'idx_supplier');
+            $table->index('buyer_corp_num', 'idx_buyer');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('tax_invoices');
+    }
+};

routes/api.php

@@ -65,6 +65,8 @@
 use App\Http\Controllers\Api\V1\RolePermissionController;
 use App\Http\Controllers\Api\V1\SaleController;
 use App\Http\Controllers\Api\V1\SiteController;
+use App\Http\Controllers\Api\V1\TaxInvoiceController;
+use App\Http\Controllers\Api\V1\BarobillSettingController;
 // 설계 전용 (디자인 네임스페이스)
 use App\Http\Controllers\Api\V1\TenantController;
 use App\Http\Controllers\Api\V1\TenantFieldSettingController;
@@ -427,6 +429,26 @@
             Route::post('/{id}/confirm', [PurchaseController::class, 'confirm'])->whereNumber('id')->name('v1.purchases.confirm');
         });
 
+        // Barobill Setting API (바로빌 설정)
+        Route::prefix('barobill-settings')->group(function () {
+            Route::get('', [BarobillSettingController::class, 'show'])->name('v1.barobill-settings.show');
+            Route::put('', [BarobillSettingController::class, 'save'])->name('v1.barobill-settings.save');
+            Route::post('/test-connection', [BarobillSettingController::class, 'testConnection'])->name('v1.barobill-settings.test-connection');
+        });
+
+        // Tax Invoice API (세금계산서)
+        Route::prefix('tax-invoices')->group(function () {
+            Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');
+            Route::post('', [TaxInvoiceController::class, 'store'])->name('v1.tax-invoices.store');
+            Route::get('/summary', [TaxInvoiceController::class, 'summary'])->name('v1.tax-invoices.summary');
+            Route::get('/{id}', [TaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.tax-invoices.show');
+            Route::put('/{id}', [TaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.tax-invoices.update');
+            Route::delete('/{id}', [TaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.tax-invoices.destroy');
+            Route::post('/{id}/issue', [TaxInvoiceController::class, 'issue'])->whereNumber('id')->name('v1.tax-invoices.issue');
+            Route::post('/{id}/cancel', [TaxInvoiceController::class, 'cancel'])->whereNumber('id')->name('v1.tax-invoices.cancel');
+            Route::get('/{id}/check-status', [TaxInvoiceController::class, 'checkStatus'])->whereNumber('id')->name('v1.tax-invoices.check-status');
+        });
+
         // Report API (보고서)
         Route::prefix('reports')->group(function () {
             Route::get('/daily', [ReportController::class, 'daily'])->name('v1.reports.daily');