Merge remote-tracking branch 'origin/develop' into develop

database/migrations/2026_02_04_221050_create_trading_partners_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('trading_partners', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('name', 100);
+            $table->string('type', 20)->default('vendor');
+            $table->string('category', 50)->default('기타');
+            $table->string('biz_no', 20)->nullable();
+            $table->string('bank_account', 100)->nullable();
+            $table->string('contact', 50)->nullable();
+            $table->string('email', 100)->nullable();
+            $table->string('manager', 50)->nullable();
+            $table->string('manager_phone', 20)->nullable();
+            $table->string('status', 20)->default('active');
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('trading_partners');
+    }
+};

database/migrations/2026_02_04_222005_create_receivables_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('receivables', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('customer_name', 100);
+            $table->string('invoice_no', 50);
+            $table->date('issue_date');
+            $table->date('due_date')->nullable();
+            $table->string('category', 50)->default('서비스');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('collected_amount')->default(0);
+            $table->string('status', 20)->default('outstanding'); // outstanding, partial, collected, overdue
+            $table->string('description', 255)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'due_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('receivables');
+    }
+};

database/migrations/2026_02_04_222513_create_payables_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('payables', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('vendor_name', 100);
+            $table->string('invoice_no', 50);
+            $table->date('issue_date');
+            $table->date('due_date')->nullable();
+            $table->string('category', 50)->default('사무용품');
+            $table->bigInteger('amount')->default(0);
+            $table->bigInteger('paid_amount')->default(0);
+            $table->string('status', 20)->default('unpaid'); // unpaid, partial, paid, overdue
+            $table->string('description', 255)->nullable();
+            $table->text('memo')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'due_date']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('payables');
+    }
+};

database/migrations/2026_02_04_223406_create_refunds_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('refunds', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id');
+            $table->string('type', 20)->default('refund'); // refund, cancel
+            $table->string('customer_name', 100);
+            $table->date('request_date');
+            $table->string('product_name', 100);
+            $table->bigInteger('original_amount')->default(0);
+            $table->bigInteger('refund_amount')->default(0);
+            $table->string('reason', 100)->nullable();
+            $table->string('status', 20)->default('pending'); // pending, approved, completed, rejected
+            $table->date('process_date')->nullable();
+            $table->text('note')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+            $table->index(['tenant_id', 'status']);
+            $table->index(['tenant_id', 'type']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('refunds');
+    }
+};