feat: [finance] 계정별원장·손익계산서 API 추가

- GET /api/v1/account-ledger: 계정별원장 조회 (이월잔액, 월별소계/누계)
- GET /api/v1/income-statement: 손익계산서 조회 (당기/전기 비교, 단위변환)
- KIS 표준 계정과목 sub_category 기반 자동 매핑
- 일반전표 + 홈택스 분개 UNION ALL 통합 집계

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

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\AccountLedgerService;
+use Illuminate\Http\Request;
+
+class AccountLedgerController extends Controller
+{
+    public function __construct(
+        private readonly AccountLedgerService $service
+    ) {}
+
+    /**
+     * 계정별원장 조회
+     */
+    public function index(Request $request)
+    {
+        $request->validate([
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'account_code' => 'required|string|max:10',
+        ]);
+
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->only(['start_date', 'end_date', 'account_code']));
+        }, __('message.fetched'));
+    }
+}

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

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\IncomeStatementService;
+use Illuminate\Http\Request;
+
+class IncomeStatementController extends Controller
+{
+    public function __construct(
+        private readonly IncomeStatementService $service
+    ) {}
+
+    /**
+     * 손익계산서 조회
+     */
+    public function index(Request $request)
+    {
+        $request->validate([
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'unit' => 'nullable|in:won,thousand,million',
+        ]);
+
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->data($request->only(['start_date', 'end_date', 'unit']));
+        }, __('message.fetched'));
+    }
+}

app/Services/AccountLedgerService.php

@@ -0,0 +1,174 @@
+<?php
+
+namespace App\Services;
+
+use Illuminate\Support\Facades\DB;
+
+class AccountLedgerService extends Service
+{
+    /**
+     * 계정별원장 조회
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'];
+        $endDate = $params['end_date'];
+        $accountCode = $params['account_code'];
+
+        // 계정과목 정보
+        $account = DB::table('account_codes')
+            ->where('tenant_id', $tenantId)
+            ->where('code', $accountCode)
+            ->where('is_active', true)
+            ->first(['code', 'name', 'category', 'sub_category']);
+
+        if (! $account) {
+            return [
+                'account' => null,
+                'period' => compact('startDate', 'endDate'),
+                'carry_forward' => ['debit' => 0, 'credit' => 0, 'balance' => 0],
+                'monthly_data' => [],
+                'grand_total' => ['debit' => 0, 'credit' => 0, 'balance' => 0],
+            ];
+        }
+
+        // 일반전표 분개 라인
+        $journalLines = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->leftJoin('trading_partners as tp', function ($join) use ($tenantId) {
+                $join->on('tp.id', '=', 'jel.trading_partner_id')
+                    ->where('tp.tenant_id', '=', $tenantId);
+            })
+            ->where('jel.tenant_id', $tenantId)
+            ->where('jel.account_code', $accountCode)
+            ->whereBetween('je.entry_date', [$startDate, $endDate])
+            ->whereNull('je.deleted_at')
+            ->select([
+                'je.entry_date as date',
+                'jel.description',
+                'jel.trading_partner_name',
+                'tp.biz_no',
+                'jel.debit_amount',
+                'jel.credit_amount',
+                DB::raw("'journal' as source_type"),
+                'jel.journal_entry_id as source_id',
+            ]);
+
+        // 홈택스 세금계산서 분개
+        $hometaxLines = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->where('hij.account_code', $accountCode)
+            ->whereBetween('hij.write_date', [$startDate, $endDate])
+            ->whereNull('hi.deleted_at')
+            ->select([
+                'hij.write_date as date',
+                'hij.description',
+                'hij.trading_partner_name',
+                DB::raw("CASE WHEN hi.invoice_type = 'sales' THEN hi.invoicee_corp_num ELSE hi.invoicer_corp_num END as biz_no"),
+                'hij.debit_amount',
+                'hij.credit_amount',
+                DB::raw("'hometax' as source_type"),
+                'hij.hometax_invoice_id as source_id',
+            ]);
+
+        $allLines = $journalLines->unionAll($hometaxLines)
+            ->orderBy('date')
+            ->get();
+
+        // 이월잔액
+        $carryForward = $this->calculateCarryForward($tenantId, $accountCode, $startDate, $account->category);
+
+        // 월별 그룹핑 + 잔액 계산
+        $isDebitNormal = in_array($account->category, ['asset', 'expense']);
+        $runningBalance = $carryForward['balance'];
+        $monthlyData = [];
+        $grandDebit = 0;
+        $grandCredit = 0;
+
+        foreach ($allLines as $line) {
+            $month = substr($line->date, 0, 7);
+
+            if (! isset($monthlyData[$month])) {
+                $monthlyData[$month] = [
+                    'month' => $month,
+                    'items' => [],
+                    'subtotal' => ['debit' => 0, 'credit' => 0],
+                ];
+            }
+
+            $debit = (int) $line->debit_amount;
+            $credit = (int) $line->credit_amount;
+
+            $runningBalance += $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
+
+            $monthlyData[$month]['items'][] = [
+                'date' => $line->date,
+                'description' => $line->description,
+                'trading_partner_name' => $line->trading_partner_name,
+                'biz_no' => $line->biz_no,
+                'debit_amount' => $debit,
+                'credit_amount' => $credit,
+                'balance' => $runningBalance,
+                'source_type' => $line->source_type,
+                'source_id' => (int) $line->source_id,
+            ];
+
+            $monthlyData[$month]['subtotal']['debit'] += $debit;
+            $monthlyData[$month]['subtotal']['credit'] += $credit;
+            $grandDebit += $debit;
+            $grandCredit += $credit;
+        }
+
+        // 누계
+        $cumulativeDebit = 0;
+        $cumulativeCredit = 0;
+        foreach ($monthlyData as &$md) {
+            $cumulativeDebit += $md['subtotal']['debit'];
+            $cumulativeCredit += $md['subtotal']['credit'];
+            $md['cumulative'] = ['debit' => $cumulativeDebit, 'credit' => $cumulativeCredit];
+        }
+        unset($md);
+
+        return [
+            'account' => [
+                'code' => $account->code,
+                'name' => $account->name,
+                'category' => $account->category,
+            ],
+            'period' => ['start_date' => $startDate, 'end_date' => $endDate],
+            'carry_forward' => $carryForward,
+            'monthly_data' => array_values($monthlyData),
+            'grand_total' => ['debit' => $grandDebit, 'credit' => $grandCredit, 'balance' => $runningBalance],
+        ];
+    }
+
+    private function calculateCarryForward(int $tenantId, string $accountCode, string $startDate, string $category): array
+    {
+        $journalSums = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->where('jel.tenant_id', $tenantId)
+            ->where('jel.account_code', $accountCode)
+            ->where('je.entry_date', '<', $startDate)
+            ->whereNull('je.deleted_at')
+            ->selectRaw('COALESCE(SUM(jel.debit_amount), 0) as total_debit, COALESCE(SUM(jel.credit_amount), 0) as total_credit')
+            ->first();
+
+        $hometaxSums = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->where('hij.account_code', $accountCode)
+            ->where('hij.write_date', '<', $startDate)
+            ->whereNull('hi.deleted_at')
+            ->selectRaw('COALESCE(SUM(hij.debit_amount), 0) as total_debit, COALESCE(SUM(hij.credit_amount), 0) as total_credit')
+            ->first();
+
+        $debit = (int) $journalSums->total_debit + (int) $hometaxSums->total_debit;
+        $credit = (int) $journalSums->total_credit + (int) $hometaxSums->total_credit;
+        $isDebitNormal = in_array($category, ['asset', 'expense']);
+        $balance = $isDebitNormal ? ($debit - $credit) : ($credit - $debit);
+
+        return compact('debit', 'credit', 'balance');
+    }
+}

app/Services/IncomeStatementService.php

@@ -0,0 +1,209 @@
+<?php
+
+namespace App\Services;
+
+use Illuminate\Support\Facades\DB;
+
+class IncomeStatementService extends Service
+{
+    // 손익계산서 항목 구조 (한국 일반기업회계기준, KIS 표준 계정과목 sub_category 매핑)
+    private const PL_STRUCTURE = [
+        ['code' => 'I', 'name' => '매출액', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['sales_revenue']],
+        ['code' => 'II', 'name' => '매출원가', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['cogs', 'construction_cost']],
+        ['code' => 'III', 'name' => '매출총이익', 'type' => 'calc', 'formula' => 'I - II'],
+        ['code' => 'IV', 'name' => '판매비와관리비', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['selling_admin']],
+        ['code' => 'V', 'name' => '영업이익', 'type' => 'calc', 'formula' => 'III - IV'],
+        ['code' => 'VI', 'name' => '영업외수익', 'type' => 'sum', 'category' => 'revenue', 'sub_categories' => ['other_revenue']],
+        ['code' => 'VII', 'name' => '영업외비용', 'type' => 'sum', 'category' => 'expense', 'sub_categories' => ['other_expense'], 'exclude_codes' => ['99800', '99900']],
+        ['code' => 'VIII', 'name' => '법인세비용차감전순이익', 'type' => 'calc', 'formula' => 'V + VI - VII'],
+        ['code' => 'IX', 'name' => '법인세비용', 'type' => 'sum', 'category' => 'expense', 'tax_codes' => ['99800', '99900']],
+        ['code' => 'X', 'name' => '당기순이익', 'type' => 'calc', 'formula' => 'VIII - IX'],
+    ];
+
+    /**
+     * 손익계산서 조회
+     */
+    public function data(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'];
+        $endDate = $params['end_date'];
+        $unit = $params['unit'] ?? 'won';
+
+        $prevStartDate = date('Y-m-d', strtotime($startDate.' -1 year'));
+        $prevEndDate = date('Y-m-d', strtotime($endDate.' -1 year'));
+
+        $currentSums = $this->getAccountSums($tenantId, $startDate, $endDate);
+        $previousSums = $this->getAccountSums($tenantId, $prevStartDate, $prevEndDate);
+
+        $accountCodes = DB::table('account_codes')
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->whereIn('category', ['revenue', 'expense'])
+            ->orderBy('sort_order')
+            ->orderBy('code')
+            ->get();
+
+        $sections = [];
+        $calcValues = [];
+
+        foreach (self::PL_STRUCTURE as $item) {
+            $section = [
+                'code' => $item['code'],
+                'name' => $item['name'],
+                'current_amount' => 0,
+                'previous_amount' => 0,
+                'items' => [],
+                'is_calculated' => $item['type'] === 'calc',
+            ];
+
+            if ($item['type'] === 'sum') {
+                $relatedAccounts = $accountCodes->filter(function ($ac) use ($item) {
+                    if (! empty($item['tax_codes'])) {
+                        return in_array($ac->code, $item['tax_codes']);
+                    }
+                    $subCategories = $item['sub_categories'] ?? [];
+                    if ($ac->category !== $item['category'] || ! in_array($ac->sub_category, $subCategories)) {
+                        return false;
+                    }
+                    if (! empty($item['exclude_codes']) && in_array($ac->code, $item['exclude_codes'])) {
+                        return false;
+                    }
+
+                    return true;
+                });
+
+                $currentTotal = 0;
+                $previousTotal = 0;
+
+                foreach ($relatedAccounts as $ac) {
+                    $curDebit = $currentSums[$ac->code]['debit'] ?? 0;
+                    $curCredit = $currentSums[$ac->code]['credit'] ?? 0;
+                    $prevDebit = $previousSums[$ac->code]['debit'] ?? 0;
+                    $prevCredit = $previousSums[$ac->code]['credit'] ?? 0;
+
+                    if ($ac->category === 'revenue') {
+                        $curAmount = $curCredit - $curDebit;
+                        $prevAmount = $prevCredit - $prevDebit;
+                    } else {
+                        $curAmount = $curDebit - $curCredit;
+                        $prevAmount = $prevDebit - $prevCredit;
+                    }
+
+                    if ($curAmount != 0 || $prevAmount != 0) {
+                        $section['items'][] = [
+                            'code' => $ac->code,
+                            'name' => $ac->name,
+                            'current' => $curAmount,
+                            'previous' => $prevAmount,
+                        ];
+                    }
+
+                    $currentTotal += $curAmount;
+                    $previousTotal += $prevAmount;
+                }
+
+                $section['current_amount'] = $currentTotal;
+                $section['previous_amount'] = $previousTotal;
+                $calcValues[$item['code']] = ['current' => $currentTotal, 'previous' => $previousTotal];
+            } elseif ($item['type'] === 'calc') {
+                $amounts = $this->evaluateFormula($item['formula'], $calcValues);
+                $section['current_amount'] = $amounts['current'];
+                $section['previous_amount'] = $amounts['previous'];
+                $calcValues[$item['code']] = $amounts;
+            }
+
+            $sections[] = $section;
+        }
+
+        $divisor = match ($unit) {
+            'thousand' => 1000,
+            'million' => 1000000,
+            default => 1,
+        };
+
+        if ($divisor > 1) {
+            foreach ($sections as &$s) {
+                $s['current_amount'] = (int) round($s['current_amount'] / $divisor);
+                $s['previous_amount'] = (int) round($s['previous_amount'] / $divisor);
+                foreach ($s['items'] as &$it) {
+                    $it['current'] = (int) round($it['current'] / $divisor);
+                    $it['previous'] = (int) round($it['previous'] / $divisor);
+                }
+                unset($it);
+            }
+            unset($s);
+        }
+
+        $currentYear = (int) date('Y', strtotime($endDate));
+        $baseYear = 2005;
+        $fiscalYear = $currentYear - $baseYear + 1;
+
+        return [
+            'period' => [
+                'current' => ['start' => $startDate, 'end' => $endDate, 'label' => "제 {$fiscalYear} (당)기"],
+                'previous' => ['start' => $prevStartDate, 'end' => $prevEndDate, 'label' => '제 '.($fiscalYear - 1).' (전)기'],
+            ],
+            'unit' => $unit,
+            'sections' => $sections,
+        ];
+    }
+
+    private function getAccountSums(int $tenantId, string $startDate, string $endDate): array
+    {
+        $journalSums = DB::table('journal_entry_lines as jel')
+            ->join('journal_entries as je', 'je.id', '=', 'jel.journal_entry_id')
+            ->where('jel.tenant_id', $tenantId)
+            ->whereBetween('je.entry_date', [$startDate, $endDate])
+            ->whereNull('je.deleted_at')
+            ->groupBy('jel.account_code')
+            ->select(['jel.account_code', DB::raw('SUM(jel.debit_amount) as debit'), DB::raw('SUM(jel.credit_amount) as credit')])
+            ->get();
+
+        $hometaxSums = DB::table('hometax_invoice_journals as hij')
+            ->join('hometax_invoices as hi', 'hi.id', '=', 'hij.hometax_invoice_id')
+            ->where('hij.tenant_id', $tenantId)
+            ->whereBetween('hij.write_date', [$startDate, $endDate])
+            ->whereNull('hi.deleted_at')
+            ->groupBy('hij.account_code')
+            ->select(['hij.account_code', DB::raw('SUM(hij.debit_amount) as debit'), DB::raw('SUM(hij.credit_amount) as credit')])
+            ->get();
+
+        $result = [];
+        foreach ($journalSums as $row) {
+            $result[$row->account_code] = ['debit' => (int) $row->debit, 'credit' => (int) $row->credit];
+        }
+        foreach ($hometaxSums as $row) {
+            if (! isset($result[$row->account_code])) {
+                $result[$row->account_code] = ['debit' => 0, 'credit' => 0];
+            }
+            $result[$row->account_code]['debit'] += (int) $row->debit;
+            $result[$row->account_code]['credit'] += (int) $row->credit;
+        }
+
+        return $result;
+    }
+
+    private function evaluateFormula(string $formula, array $values): array
+    {
+        $current = 0;
+        $previous = 0;
+        $parts = preg_split('/\s*([+-])\s*/', $formula, -1, PREG_SPLIT_DELIM_CAPTURE);
+        $sign = 1;
+
+        foreach ($parts as $part) {
+            $part = trim($part);
+            if ($part === '+') {
+                $sign = 1;
+            } elseif ($part === '-') {
+                $sign = -1;
+            } elseif (isset($values[$part])) {
+                $current += $sign * $values[$part]['current'];
+                $previous += $sign * $values[$part]['previous'];
+                $sign = 1;
+            }
+        }
+
+        return compact('current', 'previous');
+    }
+}

routes/api/v1/finance.php

@@ -12,6 +12,7 @@
  * - 대시보드/보고서
  */
 
+use App\Http\Controllers\Api\V1\AccountLedgerController;
 use App\Http\Controllers\Api\V1\AccountSubjectController;
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
@@ -31,6 +32,7 @@
 use App\Http\Controllers\Api\V1\ExpectedExpenseController;
 use App\Http\Controllers\Api\V1\GeneralJournalEntryController;
 use App\Http\Controllers\Api\V1\HometaxInvoiceController;
+use App\Http\Controllers\Api\V1\IncomeStatementController;
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\PaymentController;
 use App\Http\Controllers\Api\V1\PayrollController;
@@ -407,3 +409,9 @@
     Route::delete('/{id}', [BillController::class, 'destroy'])->whereNumber('id')->name('v1.bills.destroy');
     Route::patch('/{id}/status', [BillController::class, 'updateStatus'])->whereNumber('id')->name('v1.bills.update-status');
 });
+
+// Account Ledger API (계정별원장)
+Route::get('/account-ledger', [AccountLedgerController::class, 'index'])->name('v1.account-ledger.index');
+
+// Income Statement API (손익계산서)
+Route::get('/income-statement', [IncomeStatementController::class, 'index'])->name('v1.income-statement.index');