diff --git a/app/Http/Controllers/Api/V1/LoanController.php b/app/Http/Controllers/Api/V1/LoanController.php
index 34ff161..276902e 100644
--- a/app/Http/Controllers/Api/V1/LoanController.php
+++ b/app/Http/Controllers/Api/V1/LoanController.php
@@ -34,8 +34,10 @@ public function index(LoanIndexRequest $request): JsonResponse
      */
     public function summary(LoanIndexRequest $request): JsonResponse
     {
-        $userId = $request->validated()['user_id'] ?? null;
-        $result = $this->loanService->summary($userId);
+        $validated = $request->validated();
+        $userId = $validated['user_id'] ?? null;
+        $category = $validated['category'] ?? null;
+        $result = $this->loanService->summary($userId, $category);
 
         return ApiResponse::success($result, __('message.fetched'));
     }
diff --git a/app/Http/Requests/Loan/LoanIndexRequest.php b/app/Http/Requests/Loan/LoanIndexRequest.php
index c493b1b..26282ef 100644
--- a/app/Http/Requests/Loan/LoanIndexRequest.php
+++ b/app/Http/Requests/Loan/LoanIndexRequest.php
@@ -29,6 +29,7 @@ public function rules(): array
         return [
             'user_id' => ['nullable', 'integer', 'exists:users,id'],
             'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
             'start_date' => ['nullable', 'date', 'date_format:Y-m-d'],
             'end_date' => ['nullable', 'date', 'date_format:Y-m-d', 'after_or_equal:start_date'],
             'search' => ['nullable', 'string', 'max:100'],
diff --git a/app/Http/Requests/Loan/LoanStoreRequest.php b/app/Http/Requests/Loan/LoanStoreRequest.php
index 345baac..096c827 100644
--- a/app/Http/Requests/Loan/LoanStoreRequest.php
+++ b/app/Http/Requests/Loan/LoanStoreRequest.php
@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanStoreRequest extends FormRequest
 {
@@ -21,12 +23,27 @@ public function authorize(): bool
      */
     public function rules(): array
     {
+        $isGiftCertificate = $this->input('category') === Loan::CATEGORY_GIFT_CERTIFICATE;
+
         return [
-            'user_id' => ['required', 'integer', 'exists:users,id'],
+            'user_id' => [$isGiftCertificate ? 'nullable' : 'required', 'integer', 'exists:users,id'],
             'loan_date' => ['required', 'date', 'date_format:Y-m-d'],
             'amount' => ['required', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 
diff --git a/app/Http/Requests/Loan/LoanUpdateRequest.php b/app/Http/Requests/Loan/LoanUpdateRequest.php
index ba8449c..510089f 100644
--- a/app/Http/Requests/Loan/LoanUpdateRequest.php
+++ b/app/Http/Requests/Loan/LoanUpdateRequest.php
@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanUpdateRequest extends FormRequest
 {
@@ -27,6 +29,20 @@ public function rules(): array
             'amount' => ['sometimes', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['sometimes', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['sometimes', 'string', Rule::in(Loan::STATUSES)],
+            'settlement_date' => ['nullable', 'date', 'date_format:Y-m-d'],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 
diff --git a/app/Http/Requests/V1/Bill/StoreBillRequest.php b/app/Http/Requests/V1/Bill/StoreBillRequest.php
index 562dc98..3aaed47 100644
--- a/app/Http/Requests/V1/Bill/StoreBillRequest.php
+++ b/app/Http/Requests/V1/Bill/StoreBillRequest.php
@@ -17,6 +17,7 @@ public function rules(): array
         $tenantId = app('tenant_id') ?? 0;
 
         return [
+            // === 기존 필드 ===
             'bill_number' => [
                 'nullable',
                 'string',
@@ -30,16 +31,99 @@ public function rules(): array
             'client_name' => ['nullable', 'string', 'max:100'],
             'amount' => ['required', 'numeric', 'min:0'],
             'issue_date' => ['required', 'date'],
-            'maturity_date' => ['required', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 증권종류/매체/구분 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+
+            // === 전자어음 ===
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+
+            // === 환어음 ===
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+
+            // === 받을어음 전용 ===
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+
+            // 할인
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // 배서양도
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+
+            // 추심
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // === 지급어음 전용 ===
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+
+            // === 공통 ===
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+
+            // 개서
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+
+            // 소구
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+
+            // 환매
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+
+            // 부도/법적절차
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+
+            // 분할배서
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }
diff --git a/app/Http/Requests/V1/Bill/UpdateBillRequest.php b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
index 029da50..dc0a3c9 100644
--- a/app/Http/Requests/V1/Bill/UpdateBillRequest.php
+++ b/app/Http/Requests/V1/Bill/UpdateBillRequest.php
@@ -14,6 +14,7 @@ public function authorize(): bool
     public function rules(): array
     {
         return [
+            // === 기존 필드 ===
             'bill_number' => ['nullable', 'string', 'max:50'],
             'bill_type' => ['nullable', 'string', 'in:received,issued'],
             'client_id' => ['nullable', 'integer', 'exists:clients,id'],
@@ -21,15 +22,72 @@ public function rules(): array
             'amount' => ['nullable', 'numeric', 'min:0'],
             'issue_date' => ['nullable', 'date'],
             'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 확장 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }
diff --git a/app/Models/Tenants/Bill.php b/app/Models/Tenants/Bill.php
index 1200fa7..e14d7b8 100644
--- a/app/Models/Tenants/Bill.php
+++ b/app/Models/Tenants/Bill.php
@@ -31,6 +31,58 @@ class Bill extends Model
         'created_by',
         'updated_by',
         'deleted_by',
+        // V8 확장 필드
+        'instrument_type',
+        'medium',
+        'bill_category',
+        'electronic_bill_no',
+        'registration_org',
+        'drawee',
+        'acceptance_status',
+        'acceptance_date',
+        'acceptance_refusal_date',
+        'acceptance_refusal_reason',
+        'endorsement',
+        'endorsement_order',
+        'storage_place',
+        'issuer_bank',
+        'is_discounted',
+        'discount_date',
+        'discount_bank',
+        'discount_rate',
+        'discount_amount',
+        'endorsement_date',
+        'endorsee',
+        'endorsement_reason',
+        'collection_bank',
+        'collection_request_date',
+        'collection_fee',
+        'collection_complete_date',
+        'collection_result',
+        'collection_deposit_date',
+        'collection_deposit_amount',
+        'settlement_bank',
+        'payment_method',
+        'actual_payment_date',
+        'payment_place',
+        'payment_place_detail',
+        'renewal_date',
+        'renewal_new_bill_no',
+        'renewal_reason',
+        'recourse_date',
+        'recourse_amount',
+        'recourse_target',
+        'recourse_reason',
+        'buyback_date',
+        'buyback_amount',
+        'buyback_bank',
+        'dishonored_date',
+        'dishonored_reason',
+        'has_protest',
+        'protest_date',
+        'recourse_notice_date',
+        'recourse_notice_deadline',
+        'is_split',
     ];
 
     protected $casts = [
@@ -41,21 +93,57 @@ class Bill extends Model
         'bank_account_id' => 'integer',
         'installment_count' => 'integer',
         'is_electronic' => 'boolean',
+        // V8 확장 casts
+        'acceptance_date' => 'date',
+        'acceptance_refusal_date' => 'date',
+        'discount_date' => 'date',
+        'discount_rate' => 'decimal:2',
+        'discount_amount' => 'decimal:2',
+        'endorsement_date' => 'date',
+        'collection_request_date' => 'date',
+        'collection_fee' => 'decimal:2',
+        'collection_complete_date' => 'date',
+        'collection_deposit_date' => 'date',
+        'collection_deposit_amount' => 'decimal:2',
+        'actual_payment_date' => 'date',
+        'renewal_date' => 'date',
+        'recourse_date' => 'date',
+        'recourse_amount' => 'decimal:2',
+        'buyback_date' => 'date',
+        'buyback_amount' => 'decimal:2',
+        'dishonored_date' => 'date',
+        'protest_date' => 'date',
+        'recourse_notice_date' => 'date',
+        'recourse_notice_deadline' => 'date',
+        'is_discounted' => 'boolean',
+        'has_protest' => 'boolean',
+        'is_split' => 'boolean',
     ];
 
     /**
      * 배열/JSON 변환 시 날짜 형식 지정
      */
+    /**
+     * 날짜 cast 필드 목록 (toArray에서 Y-m-d 형식 변환용)
+     */
+    private const DATE_FIELDS = [
+        'issue_date', 'maturity_date',
+        'acceptance_date', 'acceptance_refusal_date',
+        'discount_date', 'endorsement_date',
+        'collection_request_date', 'collection_complete_date', 'collection_deposit_date',
+        'actual_payment_date',
+        'renewal_date', 'recourse_date', 'buyback_date',
+        'dishonored_date', 'protest_date', 'recourse_notice_date', 'recourse_notice_deadline',
+    ];
+
     public function toArray(): array
     {
         $array = parent::toArray();
 
-        // 날짜 필드를 Y-m-d 형식으로 변환
-        if (isset($array['issue_date']) && $this->issue_date) {
-            $array['issue_date'] = $this->issue_date->format('Y-m-d');
-        }
-        if (isset($array['maturity_date']) && $this->maturity_date) {
-            $array['maturity_date'] = $this->maturity_date->format('Y-m-d');
+        foreach (self::DATE_FIELDS as $field) {
+            if (isset($array[$field]) && $this->{$field}) {
+                $array[$field] = $this->{$field}->format('Y-m-d');
+            }
         }
 
         return $array;
@@ -69,14 +157,42 @@ public function toArray(): array
         'issued' => '발행',
     ];
 
+    /**
+     * 증권종류
+     */
+    public const INSTRUMENT_TYPES = [
+        'promissory' => '약속어음',
+        'exchange' => '환어음',
+        'cashierCheck' => '자기앞수표',
+        'currentCheck' => '당좌수표',
+    ];
+
     /**
      * 수취 어음 상태 목록
      */
     public const RECEIVED_STATUSES = [
         'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'discounted' => '할인',
+        'collectionRequest' => '추심의뢰',
+        'collectionComplete' => '추심완료',
+        'maturityDeposit' => '만기입금',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        'buyback' => '환매',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'maturityResult' => '만기결과',
-        'paymentComplete' => '결제완료',
+    ];
+
+    /**
+     * 수취 수표 상태 목록
+     */
+    public const RECEIVED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'deposited' => '입금',
         'dishonored' => '부도',
     ];
 
@@ -85,10 +201,25 @@ public function toArray(): array
      */
     public const ISSUED_STATUSES = [
         'stored' => '보관중',
+        'issued' => '지급대기',
+        'maturityPayment' => '만기결제',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'collectionRequest' => '추심의뢰',
         'collectionComplete' => '추심완료',
         'suing' => '추소중',
+    ];
+
+    /**
+     * 발행 수표 상태 목록
+     */
+    public const ISSUED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'issued' => '지급대기',
+        'cashed' => '현금화',
         'dishonored' => '부도',
     ];
 
@@ -149,11 +280,25 @@ public function getBillTypeLabelAttribute(): string
      */
     public function getStatusLabelAttribute(): string
     {
+        $isCheck = in_array($this->instrument_type, ['cashierCheck', 'currentCheck']);
+
         if ($this->bill_type === 'received') {
-            return self::RECEIVED_STATUSES[$this->status] ?? $this->status;
+            $statuses = $isCheck ? self::RECEIVED_CHECK_STATUSES : self::RECEIVED_STATUSES;
+
+            return $statuses[$this->status] ?? self::RECEIVED_STATUSES[$this->status] ?? $this->status;
         }
 
-        return self::ISSUED_STATUSES[$this->status] ?? $this->status;
+        $statuses = $isCheck ? self::ISSUED_CHECK_STATUSES : self::ISSUED_STATUSES;
+
+        return $statuses[$this->status] ?? self::ISSUED_STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 증권종류 라벨
+     */
+    public function getInstrumentTypeLabelAttribute(): string
+    {
+        return self::INSTRUMENT_TYPES[$this->instrument_type] ?? $this->instrument_type ?? '약속어음';
     }
 
     /**
diff --git a/app/Models/Tenants/BillInstallment.php b/app/Models/Tenants/BillInstallment.php
index 41656e2..926efc1 100644
--- a/app/Models/Tenants/BillInstallment.php
+++ b/app/Models/Tenants/BillInstallment.php
@@ -12,8 +12,10 @@ class BillInstallment extends Model
 
     protected $fillable = [
         'bill_id',
+        'type',
         'installment_date',
         'amount',
+        'counterparty',
         'note',
         'created_by',
     ];
diff --git a/app/Models/Tenants/Loan.php b/app/Models/Tenants/Loan.php
index d2a88db..c769300 100644
--- a/app/Models/Tenants/Loan.php
+++ b/app/Models/Tenants/Loan.php
@@ -28,6 +28,12 @@ class Loan extends Model
 
     public const STATUS_PARTIAL = 'partial';         // 부분정산
 
+    public const STATUS_HOLDING = 'holding';         // 보유 (상품권)
+
+    public const STATUS_USED = 'used';               // 사용 (상품권)
+
+    public const STATUS_DISPOSED = 'disposed';       // 폐기 (상품권)
+
     /**
      * 상태 목록
      */
@@ -35,6 +41,9 @@ class Loan extends Model
         self::STATUS_OUTSTANDING,
         self::STATUS_SETTLED,
         self::STATUS_PARTIAL,
+        self::STATUS_HOLDING,
+        self::STATUS_USED,
+        self::STATUS_DISPOSED,
     ];
 
     /**
@@ -104,6 +113,7 @@ class Loan extends Model
         'settlement_amount',
         'status',
         'category',
+        'metadata',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -115,6 +125,7 @@ class Loan extends Model
         'settlement_date' => 'date',
         'amount' => 'decimal:2',
         'settlement_amount' => 'decimal:2',
+        'metadata' => 'array',
     ];
 
     // =========================================================================
@@ -166,6 +177,9 @@ public function getStatusLabelAttribute(): string
             self::STATUS_OUTSTANDING => '미정산',
             self::STATUS_SETTLED => '정산완료',
             self::STATUS_PARTIAL => '부분정산',
+            self::STATUS_HOLDING => '보유',
+            self::STATUS_USED => '사용',
+            self::STATUS_DISPOSED => '폐기',
             default => $this->status,
         };
     }
@@ -209,15 +223,21 @@ public function getElapsedDaysAttribute(): int
      */
     public function isEditable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
-     * 삭제 가능 여부 (미정산 상태만)
+     * 삭제 가능 여부 (미정산/보유 상태만)
      */
     public function isDeletable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
diff --git a/app/Services/BillService.php b/app/Services/BillService.php
index b2d1512..e6a451a 100644
--- a/app/Services/BillService.php
+++ b/app/Services/BillService.php
@@ -48,6 +48,16 @@ public function index(array $params): LengthAwarePaginator
             $query->where('client_id', $params['client_id']);
         }
 
+        // 증권종류 필터
+        if (! empty($params['instrument_type'])) {
+            $query->where('instrument_type', $params['instrument_type']);
+        }
+
+        // 매체 필터
+        if (! empty($params['medium'])) {
+            $query->where('medium', $params['medium']);
+        }
+
         // 전자어음 필터
         if (isset($params['is_electronic']) && $params['is_electronic'] !== '') {
             $query->where('is_electronic', (bool) $params['is_electronic']);
@@ -113,32 +123,23 @@ public function store(array $data): Bill
             $bill->client_name = $data['client_name'] ?? null;
             $bill->amount = $data['amount'];
             $bill->issue_date = $data['issue_date'];
-            $bill->maturity_date = $data['maturity_date'];
+            $bill->maturity_date = $data['maturity_date'] ?? null;
             $bill->status = $data['status'] ?? 'stored';
             $bill->reason = $data['reason'] ?? null;
             $bill->installment_count = $data['installment_count'] ?? 0;
             $bill->note = $data['note'] ?? null;
             $bill->is_electronic = $data['is_electronic'] ?? false;
             $bill->bank_account_id = $data['bank_account_id'] ?? null;
+
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->created_by = $userId;
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 저장
-            if (! empty($data['installments'])) {
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
-            }
+            $this->syncInstallments($bill, $data['installments'] ?? [], $userId);
 
             return $bill->load(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
         });
@@ -157,6 +158,7 @@ public function update(int $id, array $data): Bill
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // 기존 필드
             if (isset($data['bill_number'])) {
                 $bill->bill_number = $data['bill_number'];
             }
@@ -175,7 +177,7 @@ public function update(int $id, array $data): Bill
             if (isset($data['issue_date'])) {
                 $bill->issue_date = $data['issue_date'];
             }
-            if (isset($data['maturity_date'])) {
+            if (array_key_exists('maturity_date', $data)) {
                 $bill->maturity_date = $data['maturity_date'];
             }
             if (isset($data['status'])) {
@@ -194,27 +196,15 @@ public function update(int $id, array $data): Bill
                 $bill->bank_account_id = $data['bank_account_id'];
             }
 
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 업데이트 (전체 교체)
             if (isset($data['installments'])) {
-                // 기존 차수 삭제
-                $bill->installments()->delete();
-
-                // 새 차수 추가
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
+                $this->syncInstallments($bill, $data['installments'], $userId);
             }
 
             return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
@@ -440,6 +430,68 @@ public function dashboardDetail(): array
         ];
     }
 
+    /**
+     * V8 확장 필드를 Bill 모델에 할당
+     */
+    private function assignV8Fields(Bill $bill, array $data): void
+    {
+        $v8Fields = [
+            'instrument_type', 'medium', 'bill_category',
+            'electronic_bill_no', 'registration_org',
+            'drawee', 'acceptance_status', 'acceptance_date',
+            'acceptance_refusal_date', 'acceptance_refusal_reason',
+            'endorsement', 'endorsement_order', 'storage_place', 'issuer_bank',
+            'is_discounted', 'discount_date', 'discount_bank', 'discount_rate', 'discount_amount',
+            'endorsement_date', 'endorsee', 'endorsement_reason',
+            'collection_bank', 'collection_request_date', 'collection_fee',
+            'collection_complete_date', 'collection_result', 'collection_deposit_date', 'collection_deposit_amount',
+            'settlement_bank', 'payment_method', 'actual_payment_date',
+            'payment_place', 'payment_place_detail',
+            'renewal_date', 'renewal_new_bill_no', 'renewal_reason',
+            'recourse_date', 'recourse_amount', 'recourse_target', 'recourse_reason',
+            'buyback_date', 'buyback_amount', 'buyback_bank',
+            'dishonored_date', 'dishonored_reason', 'has_protest', 'protest_date',
+            'recourse_notice_date', 'recourse_notice_deadline',
+            'is_split',
+        ];
+
+        foreach ($v8Fields as $field) {
+            if (array_key_exists($field, $data)) {
+                $bill->{$field} = $data[$field];
+            }
+        }
+    }
+
+    /**
+     * 차수(이력) 동기화 — 기존 삭제 후 새로 생성
+     */
+    private function syncInstallments(Bill $bill, array $installments, int $userId): void
+    {
+        if (empty($installments)) {
+            return;
+        }
+
+        // 기존 차수 삭제
+        $bill->installments()->delete();
+
+        // 새 차수 추가
+        foreach ($installments as $installment) {
+            BillInstallment::create([
+                'bill_id' => $bill->id,
+                'type' => $installment['type'] ?? 'other',
+                'installment_date' => $installment['date'],
+                'amount' => $installment['amount'],
+                'counterparty' => $installment['counterparty'] ?? null,
+                'note' => $installment['note'] ?? null,
+                'created_by' => $userId,
+            ]);
+        }
+
+        // 차수 카운트 업데이트
+        $bill->installment_count = count($installments);
+        $bill->save();
+    }
+
     /**
      * 어음번호 자동 생성
      */
diff --git a/app/Services/LoanService.php b/app/Services/LoanService.php
index 40e290c..d674e11 100644
--- a/app/Services/LoanService.php
+++ b/app/Services/LoanService.php
@@ -25,6 +25,11 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'creator:id,name']);
 
+        // 카테고리 필터
+        if (! empty($params['category'])) {
+            $query->where('category', $params['category']);
+        }
+
         // 사용자 필터
         if (! empty($params['user_id'])) {
             $query->where('user_id', $params['user_id']);
@@ -84,7 +89,7 @@ public function show(int $id): Loan
     /**
      * 가지급금 요약 (특정 사용자 또는 전체)
      */
-    public function summary(?int $userId = null): array
+    public function summary(?int $userId = null, ?string $category = null): array
     {
         $tenantId = $this->tenantId();
 
@@ -95,7 +100,14 @@ public function summary(?int $userId = null): array
             $query->where('user_id', $userId);
         }
 
-        $stats = $query->selectRaw('
+        if ($category) {
+            $query->where('category', $category);
+        }
+
+        // 상품권 카테고리: holding/used/disposed 상태별 집계 추가
+        $isGiftCertificate = $category === Loan::CATEGORY_GIFT_CERTIFICATE;
+
+        $selectRaw = '
             COUNT(*) as total_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as settled_count,
@@ -103,10 +115,27 @@ public function summary(?int $userId = null): array
             SUM(amount) as total_amount,
             SUM(COALESCE(settlement_amount, 0)) as total_settled,
             SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
-        ', [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL])
-            ->first();
+        ';
+        $bindings = [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL];
 
-        return [
+        if ($isGiftCertificate) {
+            $selectRaw .= ',
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as holding_count,
+                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as holding_amount,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as used_count,
+                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as used_amount,
+                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as disposed_count
+            ';
+            $bindings = array_merge($bindings, [
+                Loan::STATUS_HOLDING, Loan::STATUS_HOLDING,
+                Loan::STATUS_USED, Loan::STATUS_USED,
+                Loan::STATUS_DISPOSED,
+            ]);
+        }
+
+        $stats = $query->selectRaw($selectRaw, $bindings)->first();
+
+        $result = [
             'total_count' => (int) $stats->total_count,
             'outstanding_count' => (int) $stats->outstanding_count,
             'settled_count' => (int) $stats->settled_count,
@@ -115,6 +144,16 @@ public function summary(?int $userId = null): array
             'total_settled' => (float) $stats->total_settled,
             'total_outstanding' => (float) $stats->total_outstanding,
         ];
+
+        if ($isGiftCertificate) {
+            $result['holding_count'] = (int) $stats->holding_count;
+            $result['holding_amount'] = (float) $stats->holding_amount;
+            $result['used_count'] = (int) $stats->used_count;
+            $result['used_amount'] = (float) $stats->used_amount;
+            $result['disposed_count'] = (int) $stats->disposed_count;
+        }
+
+        return $result;
     }
 
     // =========================================================================
@@ -144,13 +183,23 @@ public function store(array $data): Loan
                 $withdrawalId = $withdrawal->id;
             }
 
+            // 상품권: user_id 미지정 시 현재 사용자로 대체
+            $loanUserId = $data['user_id'] ?? $userId;
+
+            // 상태 결정: 상품권은 holding, 그 외는 outstanding
+            $category = $data['category'] ?? null;
+            $status = $data['status']
+                ?? ($category === Loan::CATEGORY_GIFT_CERTIFICATE ? Loan::STATUS_HOLDING : Loan::STATUS_OUTSTANDING);
+
             return Loan::create([
                 'tenant_id' => $tenantId,
-                'user_id' => $data['user_id'],
+                'user_id' => $loanUserId,
                 'loan_date' => $data['loan_date'],
                 'amount' => $data['amount'],
                 'purpose' => $data['purpose'] ?? null,
-                'status' => Loan::STATUS_OUTSTANDING,
+                'status' => $status,
+                'category' => $category,
+                'metadata' => $data['metadata'] ?? null,
                 'withdrawal_id' => $withdrawalId,
                 'created_by' => $userId,
                 'updated_by' => $userId,
@@ -186,14 +235,29 @@ public function update(int $id, array $data): Loan
             }
         }
 
-        $loan->fill([
+        $fillData = [
             'user_id' => $data['user_id'] ?? $loan->user_id,
             'loan_date' => $data['loan_date'] ?? $loan->loan_date,
             'amount' => $data['amount'] ?? $loan->amount,
             'purpose' => $data['purpose'] ?? $loan->purpose,
             'withdrawal_id' => $data['withdrawal_id'] ?? $loan->withdrawal_id,
             'updated_by' => $userId,
-        ]);
+        ];
+
+        if (isset($data['category'])) {
+            $fillData['category'] = $data['category'];
+        }
+        if (array_key_exists('metadata', $data)) {
+            $fillData['metadata'] = $data['metadata'];
+        }
+        if (isset($data['status'])) {
+            $fillData['status'] = $data['status'];
+        }
+        if (array_key_exists('settlement_date', $data)) {
+            $fillData['settlement_date'] = $data['settlement_date'];
+        }
+
+        $loan->fill($fillData);
 
         $loan->save();
 
diff --git a/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php b/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php
new file mode 100644
index 0000000..91bdad1
--- /dev/null
+++ b/database/migrations/2026_03_05_100000_add_v8_fields_to_bills_table.php
@@ -0,0 +1,195 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * 어음/수표 V8 확장 마이그레이션
+ *
+ * 프로토타입 v8의 ~45개 필드 지원을 위해 bills 테이블에 신규 컬럼 추가.
+ * 기존 컬럼(bill_number, bill_type, client_id, amount 등)은 그대로 유지.
+ *
+ * 주요 변경:
+ * - 증권종류(instrument_type), 매체(medium), 어음구분(bill_category) 추가
+ * - 전자어음 관리번호, 등록기관 추가
+ * - 환어음 정보(지급인, 인수여부) 추가
+ * - 받을어음: 배서, 보관장소, 할인, 추심 관련 필드 추가
+ * - 지급어음: 결제방법, 실제결제일 추가
+ * - 지급장소, 개서, 소구, 환매, 부도 법적절차 필드 추가
+ * - 분할배서, 이력관리 확장 (bill_installments에 type, counterparty 추가)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('bills', function (Blueprint $table) {
+            // === 증권종류/매체/구분 ===
+            $table->string('instrument_type', 30)->default('promissory')->after('bill_type')
+                ->comment('증권종류: promissory/exchange/cashierCheck/currentCheck');
+            $table->string('medium', 20)->default('paper')->after('instrument_type')
+                ->comment('매체: electronic/paper');
+            $table->string('bill_category', 30)->nullable()->after('medium')
+                ->comment('어음구분: commercial/other');
+
+            // === 전자어음 정보 ===
+            $table->string('electronic_bill_no', 100)->nullable()->after('is_electronic')
+                ->comment('전자어음 관리번호');
+            $table->string('registration_org', 30)->nullable()->after('electronic_bill_no')
+                ->comment('등록기관: kftc/bank');
+
+            // === 환어음 정보 ===
+            $table->string('drawee', 100)->nullable()->after('registration_org')
+                ->comment('환어음 지급인 (Drawee)');
+            $table->string('acceptance_status', 20)->nullable()->after('drawee')
+                ->comment('인수여부: accepted/pending/refused');
+            $table->date('acceptance_date')->nullable()->after('acceptance_status')
+                ->comment('인수일자');
+            $table->date('acceptance_refusal_date')->nullable()->after('acceptance_date')
+                ->comment('인수거절일');
+            $table->string('acceptance_refusal_reason', 50)->nullable()->after('acceptance_refusal_date')
+                ->comment('인수거절사유');
+
+            // === 받을어음 전용 ===
+            $table->string('endorsement', 30)->nullable()->after('acceptance_refusal_reason')
+                ->comment('배서여부: endorsable/nonEndorsable');
+            $table->string('endorsement_order', 5)->nullable()->after('endorsement')
+                ->comment('배서차수: 1~20');
+            $table->string('storage_place', 30)->nullable()->after('endorsement_order')
+                ->comment('보관장소: safe/bank/other');
+            $table->string('issuer_bank', 100)->nullable()->after('storage_place')
+                ->comment('발행은행');
+
+            // 할인 정보
+            $table->boolean('is_discounted')->default(false)->after('issuer_bank')
+                ->comment('할인여부');
+            $table->date('discount_date')->nullable()->after('is_discounted')
+                ->comment('할인일자');
+            $table->string('discount_bank', 100)->nullable()->after('discount_date')
+                ->comment('할인처 (은행)');
+            $table->decimal('discount_rate', 5, 2)->nullable()->after('discount_bank')
+                ->comment('할인율 (%)');
+            $table->decimal('discount_amount', 15, 2)->nullable()->after('discount_rate')
+                ->comment('할인금액');
+
+            // 배서양도 정보
+            $table->date('endorsement_date')->nullable()->after('discount_amount')
+                ->comment('배서일자');
+            $table->string('endorsee', 100)->nullable()->after('endorsement_date')
+                ->comment('피배서인 (양수인)');
+            $table->string('endorsement_reason', 30)->nullable()->after('endorsee')
+                ->comment('배서사유: payment/guarantee/collection/other');
+
+            // 추심 정보
+            $table->string('collection_bank', 100)->nullable()->after('endorsement_reason')
+                ->comment('추심은행');
+            $table->date('collection_request_date')->nullable()->after('collection_bank')
+                ->comment('추심의뢰일');
+            $table->decimal('collection_fee', 15, 2)->nullable()->after('collection_request_date')
+                ->comment('추심수수료');
+            $table->date('collection_complete_date')->nullable()->after('collection_fee')
+                ->comment('추심완료일');
+            $table->string('collection_result', 20)->nullable()->after('collection_complete_date')
+                ->comment('추심결과: success/partial/failed/pending');
+            $table->date('collection_deposit_date')->nullable()->after('collection_result')
+                ->comment('추심입금일');
+            $table->decimal('collection_deposit_amount', 15, 2)->nullable()->after('collection_deposit_date')
+                ->comment('추심입금액 (수수료 차감후)');
+
+            // === 지급어음 전용 ===
+            $table->string('settlement_bank', 100)->nullable()->after('collection_deposit_amount')
+                ->comment('결제은행');
+            $table->string('payment_method', 30)->nullable()->after('settlement_bank')
+                ->comment('결제방법: autoTransfer/currentAccount/other');
+            $table->date('actual_payment_date')->nullable()->after('payment_method')
+                ->comment('실제결제일');
+
+            // === 공통 ===
+            $table->string('payment_place', 30)->nullable()->after('actual_payment_date')
+                ->comment('지급장소: issuerBank/issuerBankBranch/payerAddress/designatedBank/other');
+            $table->string('payment_place_detail', 200)->nullable()->after('payment_place')
+                ->comment('지급장소 상세 (기타 선택 시)');
+
+            // === 개서 정보 ===
+            $table->date('renewal_date')->nullable()->after('payment_place_detail')
+                ->comment('개서일자');
+            $table->string('renewal_new_bill_no', 50)->nullable()->after('renewal_date')
+                ->comment('신어음번호');
+            $table->string('renewal_reason', 30)->nullable()->after('renewal_new_bill_no')
+                ->comment('개서사유: maturityExtension/amountChange/conditionChange/other');
+
+            // === 소구 정보 ===
+            $table->date('recourse_date')->nullable()->after('renewal_reason')
+                ->comment('소구일자');
+            $table->decimal('recourse_amount', 15, 2)->nullable()->after('recourse_date')
+                ->comment('소구금액');
+            $table->string('recourse_target', 100)->nullable()->after('recourse_amount')
+                ->comment('소구대상 (청구인)');
+            $table->string('recourse_reason', 30)->nullable()->after('recourse_target')
+                ->comment('소구사유: endorsedDishonor/discountDishonor/other');
+
+            // === 환매 정보 ===
+            $table->date('buyback_date')->nullable()->after('recourse_reason')
+                ->comment('환매일자');
+            $table->decimal('buyback_amount', 15, 2)->nullable()->after('buyback_date')
+                ->comment('환매금액');
+            $table->string('buyback_bank', 100)->nullable()->after('buyback_amount')
+                ->comment('환매요청 은행');
+
+            // === 부도/법적절차 ===
+            $table->date('dishonored_date')->nullable()->after('buyback_bank')
+                ->comment('부도일자');
+            $table->string('dishonored_reason', 30)->nullable()->after('dishonored_date')
+                ->comment('부도사유');
+            $table->boolean('has_protest')->default(false)->after('dishonored_reason')
+                ->comment('거절증서 작성 여부');
+            $table->date('protest_date')->nullable()->after('has_protest')
+                ->comment('거절증서 작성일');
+            $table->date('recourse_notice_date')->nullable()->after('protest_date')
+                ->comment('소구 통지일');
+            $table->date('recourse_notice_deadline')->nullable()->after('recourse_notice_date')
+                ->comment('소구 통지 기한 (부도일+4영업일)');
+
+            // === 분할배서 ===
+            $table->boolean('is_split')->default(false)->after('recourse_notice_deadline')
+                ->comment('분할배서 허용 여부');
+        });
+
+        // bill_installments 에 처리구분, 상대처 추가
+        Schema::table('bill_installments', function (Blueprint $table) {
+            $table->string('type', 30)->default('other')->after('bill_id')
+                ->comment('처리구분: received/endorsement/splitEndorsement/collection/...');
+            $table->string('counterparty', 100)->nullable()->after('amount')
+                ->comment('상대처 (거래처/은행)');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('bill_installments', function (Blueprint $table) {
+            $table->dropColumn(['type', 'counterparty']);
+        });
+
+        Schema::table('bills', function (Blueprint $table) {
+            $table->dropColumn([
+                'instrument_type', 'medium', 'bill_category',
+                'electronic_bill_no', 'registration_org',
+                'drawee', 'acceptance_status', 'acceptance_date',
+                'acceptance_refusal_date', 'acceptance_refusal_reason',
+                'endorsement', 'endorsement_order', 'storage_place', 'issuer_bank',
+                'is_discounted', 'discount_date', 'discount_bank', 'discount_rate', 'discount_amount',
+                'endorsement_date', 'endorsee', 'endorsement_reason',
+                'collection_bank', 'collection_request_date', 'collection_fee',
+                'collection_complete_date', 'collection_result', 'collection_deposit_date', 'collection_deposit_amount',
+                'settlement_bank', 'payment_method', 'actual_payment_date',
+                'payment_place', 'payment_place_detail',
+                'renewal_date', 'renewal_new_bill_no', 'renewal_reason',
+                'recourse_date', 'recourse_amount', 'recourse_target', 'recourse_reason',
+                'buyback_date', 'buyback_amount', 'buyback_bank',
+                'dishonored_date', 'dishonored_reason', 'has_protest', 'protest_date',
+                'recourse_notice_date', 'recourse_notice_deadline',
+                'is_split',
+            ]);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php b/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php
new file mode 100644
index 0000000..ea8deab
--- /dev/null
+++ b/database/migrations/2026_03_05_200000_add_metadata_to_loans_table.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->json('metadata')->nullable()->after('category');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('loans', function (Blueprint $table) {
+            $table->dropColumn('metadata');
+        });
+    }
+};