diff --git a/app/Http/Controllers/Api/V1/AccountSubjectController.php b/app/Http/Controllers/Api/V1/AccountSubjectController.php
index 20af5a2..4f8f094 100644
--- a/app/Http/Controllers/Api/V1/AccountSubjectController.php
+++ b/app/Http/Controllers/Api/V1/AccountSubjectController.php
@@ -5,6 +5,7 @@
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Http\Requests\V1\AccountSubject\UpdateAccountSubjectRequest;
 use App\Services\AccountCodeService;
 use Illuminate\Http\Request;
 
@@ -19,7 +20,10 @@ public function __construct(
      */
     public function index(Request $request)
     {
-        $params = $request->only(['search', 'category']);
+        $params = $request->only([
+            'search', 'category', 'sub_category',
+            'department_type', 'depth', 'is_active', 'selectable',
+        ]);
 
         $subjects = $this->service->index($params);
 
@@ -36,6 +40,16 @@ public function store(StoreAccountSubjectRequest $request)
         return ApiResponse::success($subject, __('message.created'), [], 201);
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, UpdateAccountSubjectRequest $request)
+    {
+        $subject = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($subject, __('message.updated'));
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -57,4 +71,17 @@ public function destroy(int $id)
 
         return ApiResponse::success(null, __('message.deleted'));
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (더존 표준)
+     */
+    public function seedDefaults()
+    {
+        $count = $this->service->seedDefaults();
+
+        return ApiResponse::success(
+            ['inserted_count' => $count],
+            __('message.created')
+        );
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/BarobillSettingController.php b/app/Http/Controllers/Api/V1/BarobillSettingController.php
index 9980397..ba16b88 100644
--- a/app/Http/Controllers/Api/V1/BarobillSettingController.php
+++ b/app/Http/Controllers/Api/V1/BarobillSettingController.php
@@ -18,12 +18,9 @@ public function __construct(
      */
     public function show()
     {
-        $setting = $this->barobillService->getSetting();
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->getSetting();
+        }, __('message.fetched'));
     }
 
     /**
@@ -31,12 +28,9 @@ public function show()
      */
     public function save(SaveBarobillSettingRequest $request)
     {
-        $setting = $this->barobillService->saveSetting($request->validated());
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.saved')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->barobillService->saveSetting($request->validated());
+        }, __('message.saved'));
     }
 
     /**
@@ -44,11 +38,8 @@ public function save(SaveBarobillSettingRequest $request)
      */
     public function testConnection()
     {
-        $result = $this->barobillService->testConnection();
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.barobill.connection_success')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->testConnection();
+        }, __('message.barobill.connection_success'));
     }
 }
diff --git a/app/Http/Controllers/Api/V1/CardTransactionController.php b/app/Http/Controllers/Api/V1/CardTransactionController.php
index 25a457a..73a880a 100644
--- a/app/Http/Controllers/Api/V1/CardTransactionController.php
+++ b/app/Http/Controllers/Api/V1/CardTransactionController.php
@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
 use App\Services\CardTransactionService;
+use App\Services\JournalSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -14,7 +16,8 @@
 class CardTransactionController extends Controller
 {
     public function __construct(
-        protected CardTransactionService $service
+        protected CardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +151,105 @@ public function destroy(int $id): JsonResponse
             return $this->service->destroy($id);
         }, __('message.deleted'));
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "card_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey
+            );
+
+            if (! $data) {
+                return ['items' => []];
+            }
+
+            // 프론트엔드가 기대하는 items 형식으로 변환
+            $items = array_map(fn ($row) => [
+                'id' => $row['id'],
+                'supply_amount' => $row['debit_amount'],
+                'tax_amount' => 0,
+                'account_code' => $row['account_code'],
+                'deduction_type' => 'deductible',
+                'vendor_name' => $row['vendor_name'],
+                'description' => $row['memo'],
+                'memo' => '',
+            ], $data['rows']);
+
+            return ['items' => $items];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.supply_amount' => 'required|integer|min:0',
+                'items.*.tax_amount' => 'required|integer|min:0',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            // 카드 거래 정보 조회 (날짜용)
+            $transaction = $this->service->show($id);
+            if (! $transaction) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $transaction->used_at
+                ? $transaction->used_at->format('Y-m-d')
+                : ($transaction->withdrawal_date?->format('Y-m-d') ?? now()->format('Y-m-d'));
+
+            // items → journal rows 변환 (각 item을 차변 행으로)
+            $rows = [];
+            foreach ($validated['items'] as $item) {
+                $amount = ($item['supply_amount'] ?? 0) + ($item['tax_amount'] ?? 0);
+                $rows[] = [
+                    'side' => 'debit',
+                    'account_code' => $item['account_code'],
+                    'debit_amount' => $amount,
+                    'credit_amount' => 0,
+                    'vendor_name' => $item['vendor_name'] ?? '',
+                    'memo' => $item['description'] ?? $item['memo'] ?? '',
+                ];
+            }
+
+            // 대변 합계 행 (카드미지급금)
+            $totalAmount = array_sum(array_column($rows, 'debit_amount'));
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300', // 미지급금 (표준 코드)
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => $totalAmount,
+                'vendor_name' => $transaction->merchant_name ?? '',
+                'memo' => '카드결제',
+            ];
+
+            $sourceKey = "card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey,
+                $entryDate,
+                "카드거래 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
 }
diff --git a/app/Http/Controllers/Api/V1/TaxInvoiceController.php b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
index 2fe8dcf..1d65ada 100644
--- a/app/Http/Controllers/Api/V1/TaxInvoiceController.php
+++ b/app/Http/Controllers/Api/V1/TaxInvoiceController.php
@@ -10,12 +10,17 @@
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
 use App\Http\Requests\V1\TaxInvoice\BulkIssueRequest;
+use App\Models\Tenants\JournalEntry;
+use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
     public function __construct(
-        private TaxInvoiceService $taxInvoiceService
+        private TaxInvoiceService $taxInvoiceService,
+        private JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -23,12 +28,9 @@ public function __construct(
      */
     public function index(TaxInvoiceListRequest $request)
     {
-        $taxInvoices = $this->taxInvoiceService->list($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoices,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->list($request->validated());
+        }, __('message.fetched'));
     }
 
     /**
@@ -36,12 +38,9 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->show($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->show($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -49,13 +48,9 @@ public function show(int $id)
      */
     public function store(CreateTaxInvoiceRequest $request)
     {
-        $taxInvoice = $this->taxInvoiceService->create($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.created'),
-            status: 201
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->create($request->validated());
+        }, __('message.created'));
     }
 
     /**
@@ -63,12 +58,9 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.updated')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->update($id, $request->validated());
+        }, __('message.updated'));
     }
 
     /**
@@ -76,12 +68,11 @@ public function update(UpdateTaxInvoiceRequest $request, int $id)
      */
     public function destroy(int $id)
     {
-        $this->taxInvoiceService->delete($id);
+        return ApiResponse::handle(function () use ($id) {
+            $this->taxInvoiceService->delete($id);
 
-        return ApiResponse::handle(
-            data: null,
-            message: __('message.deleted')
-        );
+            return null;
+        }, __('message.deleted'));
     }
 
     /**
@@ -89,12 +80,9 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->issue($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.issued')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->issue($id);
+        }, __('message.tax_invoice.issued'));
     }
 
     /**
@@ -102,12 +90,9 @@ public function issue(int $id)
      */
     public function bulkIssue(BulkIssueRequest $request)
     {
-        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.tax_invoice.bulk_issued')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->bulkIssue($request->getIds());
+        }, __('message.tax_invoice.bulk_issued'));
     }
 
     /**
@@ -115,12 +100,9 @@ public function bulkIssue(BulkIssueRequest $request)
      */
     public function cancel(CancelTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.cancelled')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+        }, __('message.tax_invoice.cancelled'));
     }
 
     /**
@@ -128,12 +110,9 @@ public function cancel(CancelTaxInvoiceRequest $request, int $id)
      */
     public function checkStatus(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->checkStatus($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -141,11 +120,79 @@ public function checkStatus(int $id)
      */
     public function summary(TaxInvoiceSummaryRequest $request)
     {
-        $summary = $this->taxInvoiceService->summary($request->validated());
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->summary($request->validated());
+        }, __('message.fetched'));
+    }
 
-        return ApiResponse::handle(
-            data: $summary,
-            message: __('message.fetched')
-        );
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 세금계산서 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+
+            return $data ?? ['rows' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 분개 저장/수정
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'rows' => 'required|array|min:1',
+                'rows.*.side' => 'required|in:debit,credit',
+                'rows.*.account_subject' => 'required|string|max:20',
+                'rows.*.debit_amount' => 'required|integer|min:0',
+                'rows.*.credit_amount' => 'required|integer|min:0',
+            ]);
+
+            // 세금계산서 정보 조회 (entry_date용)
+            $taxInvoice = $this->taxInvoiceService->show($id);
+
+            $rows = array_map(fn ($row) => [
+                'side' => $row['side'],
+                'account_code' => $row['account_subject'],
+                'debit_amount' => $row['debit_amount'],
+                'credit_amount' => $row['credit_amount'],
+            ], $validated['rows']);
+
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey,
+                $taxInvoice->issue_date?->format('Y-m-d') ?? now()->format('Y-m-d'),
+                "세금계산서 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 세금계산서 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
     }
 }
diff --git a/app/Http/Controllers/Api/V1/WelfareController.php b/app/Http/Controllers/Api/V1/WelfareController.php
index 64795f4..055bfcd 100644
--- a/app/Http/Controllers/Api/V1/WelfareController.php
+++ b/app/Http/Controllers/Api/V1/WelfareController.php
@@ -61,14 +61,18 @@ public function detail(Request $request): JsonResponse
             : 0.05;
         $year = $request->query('year') ? (int) $request->query('year') : null;
         $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
 
-        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter) {
+        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter, $startDate, $endDate) {
             return $this->welfareService->getDetail(
                 $calculationType,
                 $fixedAmountPerMonth,
                 $ratio,
                 $year,
-                $quarter
+                $quarter,
+                $startDate,
+                $endDate
             );
         }, __('message.fetched'));
     }
diff --git a/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php b/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
index d65e989..b776870 100644
--- a/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
+++ b/app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php
@@ -20,18 +20,18 @@ public function rules(): array
             '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'],
+            // 공급자 정보 (매입 시 필수, 매출 시 선택)
+            'supplier_corp_num' => ['required_if:direction,purchases', 'nullable', 'string', 'max:20'],
+            'supplier_corp_name' => ['required_if:direction,purchases', 'nullable', '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'],
+            // 공급받는자 정보 (매출 시 필수, 매입 시 선택)
+            'buyer_corp_num' => ['required_if:direction,sales', 'nullable', 'string', 'max:20'],
+            'buyer_corp_name' => ['required_if:direction,sales', 'nullable', 'string', 'max:100'],
             'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
             'buyer_addr' => ['nullable', 'string', 'max:200'],
             'buyer_biz_type' => ['nullable', 'string', 'max:100'],
diff --git a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
index 74316ab..25fde5b 100644
--- a/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
+++ b/app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php
@@ -17,6 +17,12 @@ public function rules(): array
             'code' => ['required', 'string', 'max:10'],
             'name' => ['required', 'string', 'max:100'],
             'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
         ];
     }
 
@@ -26,6 +32,8 @@ public function messages(): array
             'code.required' => '계정과목 코드를 입력하세요.',
             'name.required' => '계정과목명을 입력하세요.',
             'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
         ];
     }
 }
diff --git a/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
new file mode 100644
index 0000000..5cc78d1
--- /dev/null
+++ b/app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php
@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['sometimes', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
+        ];
+    }
+}
diff --git a/app/Models/Tenants/AccountCode.php b/app/Models/Tenants/AccountCode.php
index 7eb465a..7ecb1b4 100644
--- a/app/Models/Tenants/AccountCode.php
+++ b/app/Models/Tenants/AccountCode.php
@@ -15,16 +15,22 @@ class AccountCode extends Model
         'code',
         'name',
         'category',
+        'sub_category',
+        'parent_code',
+        'depth',
+        'department_type',
+        'description',
         'sort_order',
         'is_active',
     ];
 
     protected $casts = [
+        'depth' => 'integer',
         'sort_order' => 'integer',
         'is_active' => 'boolean',
     ];
 
-    // Categories
+    // Categories (대분류)
     public const CATEGORY_ASSET = 'asset';
     public const CATEGORY_LIABILITY = 'liability';
     public const CATEGORY_CAPITAL = 'capital';
@@ -39,6 +45,36 @@ class AccountCode extends Model
         self::CATEGORY_EXPENSE => '비용',
     ];
 
+    // Sub-categories (중분류)
+    public const SUB_CATEGORIES = [
+        'current_asset' => '유동자산',
+        'fixed_asset' => '비유동자산',
+        'current_liability' => '유동부채',
+        'long_term_liability' => '비유동부채',
+        'capital' => '자본',
+        'sales_revenue' => '매출',
+        'other_revenue' => '영업외수익',
+        'cogs' => '매출원가',
+        'selling_admin' => '판매비와관리비',
+        'other_expense' => '영업외비용',
+    ];
+
+    // Department types (부문)
+    public const DEPT_COMMON = 'common';
+    public const DEPT_MANUFACTURING = 'manufacturing';
+    public const DEPT_ADMIN = 'admin';
+
+    public const DEPARTMENT_TYPES = [
+        self::DEPT_COMMON => '공통',
+        self::DEPT_MANUFACTURING => '제조',
+        self::DEPT_ADMIN => '관리',
+    ];
+
+    // Depth levels (계층)
+    public const DEPTH_MAJOR = 1;
+    public const DEPTH_MIDDLE = 2;
+    public const DEPTH_MINOR = 3;
+
     /**
      * 활성 계정과목만 조회
      */
@@ -46,4 +82,21 @@ public function scopeActive(Builder $query): Builder
     {
         return $query->where('is_active', true);
     }
+
+    /**
+     * 소분류(입력 가능 계정)만 조회
+     */
+    public function scopeSelectable(Builder $query): Builder
+    {
+        return $query->where('depth', self::DEPTH_MINOR);
+    }
+
+    /**
+     * 하위 계정과목 관계
+     */
+    public function children()
+    {
+        return $this->hasMany(self::class, 'parent_code', 'code')
+            ->where('tenant_id', $this->tenant_id);
+    }
 }
diff --git a/app/Models/Tenants/ExpenseAccount.php b/app/Models/Tenants/ExpenseAccount.php
index c9fe540..4351c35 100644
--- a/app/Models/Tenants/ExpenseAccount.php
+++ b/app/Models/Tenants/ExpenseAccount.php
@@ -35,6 +35,8 @@ class ExpenseAccount extends Model
         'payment_method',
         'card_no',
         'loan_id',
+        'journal_entry_id',
+        'journal_entry_line_id',
         'created_by',
         'updated_by',
         'deleted_by',
diff --git a/app/Models/Tenants/JournalEntry.php b/app/Models/Tenants/JournalEntry.php
index 17cdd6f..6a0970a 100644
--- a/app/Models/Tenants/JournalEntry.php
+++ b/app/Models/Tenants/JournalEntry.php
@@ -39,6 +39,8 @@ class JournalEntry extends Model
     // Source type
     public const SOURCE_MANUAL = 'manual';
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+    public const SOURCE_TAX_INVOICE = 'tax_invoice';
+    public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
     // Entry type
     public const TYPE_GENERAL = 'general';
diff --git a/app/Services/AccountCodeService.php b/app/Services/AccountCodeService.php
index c6342db..5524b4a 100644
--- a/app/Services/AccountCodeService.php
+++ b/app/Services/AccountCodeService.php
@@ -4,6 +4,7 @@
 
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntryLine;
+use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class AccountCodeService extends Service
@@ -27,12 +28,37 @@ public function index(array $params): array
             });
         }
 
-        // 분류 필터
+        // 분류 필터 (대분류)
         if (! empty($params['category'])) {
             $query->where('category', $params['category']);
         }
 
-        return $query->orderBy('sort_order')->orderBy('code')->get()->toArray();
+        // 중분류 필터
+        if (! empty($params['sub_category'])) {
+            $query->where('sub_category', $params['sub_category']);
+        }
+
+        // 부문 필터
+        if (! empty($params['department_type'])) {
+            $query->where('department_type', $params['department_type']);
+        }
+
+        // 계층 필터
+        if (! empty($params['depth'])) {
+            $query->where('depth', (int) $params['depth']);
+        }
+
+        // 활성 상태 필터
+        if (isset($params['is_active'])) {
+            $query->where('is_active', filter_var($params['is_active'], FILTER_VALIDATE_BOOLEAN));
+        }
+
+        // 선택 가능한 계정만 (소분류만 = Select용)
+        if (! empty($params['selectable'])) {
+            $query->selectable();
+        }
+
+        return $query->orderBy('code')->orderBy('sort_order')->get()->toArray();
     }
 
     /**
@@ -57,6 +83,11 @@ public function store(array $data): AccountCode
         $accountCode->code = $data['code'];
         $accountCode->name = $data['name'];
         $accountCode->category = $data['category'] ?? null;
+        $accountCode->sub_category = $data['sub_category'] ?? null;
+        $accountCode->parent_code = $data['parent_code'] ?? null;
+        $accountCode->depth = $data['depth'] ?? AccountCode::DEPTH_MINOR;
+        $accountCode->department_type = $data['department_type'] ?? AccountCode::DEPT_COMMON;
+        $accountCode->description = $data['description'] ?? null;
         $accountCode->sort_order = $data['sort_order'] ?? 0;
         $accountCode->is_active = true;
         $accountCode->save();
@@ -64,6 +95,36 @@ public function store(array $data): AccountCode
         return $accountCode;
     }
 
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, array $data): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // 코드 변경 시 중복 체크
+        if (isset($data['code']) && $data['code'] !== $accountCode->code) {
+            $exists = AccountCode::query()
+                ->where('tenant_id', $tenantId)
+                ->where('code', $data['code'])
+                ->where('id', '!=', $id)
+                ->exists();
+
+            if ($exists) {
+                throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
+            }
+        }
+
+        $accountCode->fill($data);
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
     /**
      * 계정과목 활성/비활성 토글
      */
@@ -106,4 +167,242 @@ public function destroy(int $id): bool
 
         return true;
     }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (초기 세팅)
+     */
+    public function seedDefaults(): int
+    {
+        $tenantId = $this->tenantId();
+
+        $defaults = $this->getDefaultAccountCodes();
+        $insertedCount = 0;
+
+        DB::transaction(function () use ($tenantId, $defaults, &$insertedCount) {
+            foreach ($defaults as $item) {
+                $exists = AccountCode::query()
+                    ->where('tenant_id', $tenantId)
+                    ->where('code', $item['code'])
+                    ->exists();
+
+                if (! $exists) {
+                    AccountCode::create(array_merge($item, ['tenant_id' => $tenantId]));
+                    $insertedCount++;
+                }
+            }
+        });
+
+        return $insertedCount;
+    }
+
+    /**
+     * 기본 계정과목표 데이터 (더존 Smart A 표준 기반)
+     *
+     * 코드 체계: 5자리 (10100~99900)
+     * - 10100~24000: 자산
+     * - 25000~31700: 부채
+     * - 33100~38700: 자본
+     * - 40100~41000: 매출
+     * - 50100~53700: 매출원가/제조경비 (제조부문)
+     * - 80100~84800: 판매비와관리비 (관리부문)
+     * - 90100~99900: 영업외수익/비용
+     *
+     * 계층: depth 1(대분류) → depth 2(중분류) → depth 3(소분류=더존 실제코드)
+     */
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ============================================================
+            // 자산 (Assets)
+            // ============================================================
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+
+            // -- 유동자산 --
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+
+            // -- 재고자산 --
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+
+            // -- 비유동자산 --
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+
+            // ============================================================
+            // 부채 (Liabilities)
+            // ============================================================
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+
+            // -- 유동부채 --
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+
+            // -- 비유동부채 --
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+
+            // ============================================================
+            // 자본 (Capital)
+            // ============================================================
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+
+            // -- 자본금 --
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+
+            // -- 잉여금 --
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+
+            // ============================================================
+            // 수익 (Revenue)
+            // ============================================================
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+
+            // -- 매출 --
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+
+            // -- 영업외수익 --
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+
+            // ============================================================
+            // 비용 (Expenses)
+            // ============================================================
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+
+            // -- 매출원가/제조원가 (제조부문) --
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+
+            // -- 판매비와관리비 (관리부문) --
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+
+            // -- 영업외비용 --
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
 }
diff --git a/app/Services/BadDebtService.php b/app/Services/BadDebtService.php
index 9b04565..b4383e0 100644
--- a/app/Services/BadDebtService.php
+++ b/app/Services/BadDebtService.php
@@ -86,8 +86,8 @@ public function summary(array $params = []): array
 
         // is_active=true인 악성채권만 통계
         $query = BadDebt::query()
-            ->where('tenant_id', $tenantId)
-            ->where('is_active', true);
+            ->where('bad_debts.tenant_id', $tenantId)
+            ->where('bad_debts.is_active', true);
 
         // 거래처 필터
         if (! empty($params['client_id'])) {
@@ -110,6 +110,9 @@ public function summary(array $params = []): array
             ->distinct('client_id')
             ->count('client_id');
 
+        // per-card sub_label: 각 상태별 최다 금액 거래처명 + 건수
+        $subLabels = $this->buildPerCardSubLabels($query);
+
         return [
             'total_amount' => (float) $totalAmount,
             'collecting_amount' => (float) $collectingAmount,
@@ -117,9 +120,56 @@ public function summary(array $params = []): array
             'recovered_amount' => (float) $recoveredAmount,
             'bad_debt_amount' => (float) $badDebtAmount,
             'client_count' => $clientCount,
+            'sub_labels' => $subLabels,
         ];
     }
 
+    /**
+     * 카드별 sub_label 생성 (최다 금액 거래처명 + 건수)
+     */
+    private function buildPerCardSubLabels($baseQuery): array
+    {
+        $result = [];
+        $statusScopes = [
+            'dc1' => null,           // 전체 (누적)
+            'dc2' => 'collecting',   // 추심중
+            'dc3' => 'legalAction',  // 법적조치
+            'dc4' => 'recovered',    // 회수완료
+        ];
+
+        foreach ($statusScopes as $cardId => $scope) {
+            $q = clone $baseQuery;
+            if ($scope) {
+                $q = $q->$scope();
+            }
+
+            $clientCount = (clone $q)->distinct('client_id')->count('client_id');
+
+            if ($clientCount <= 0) {
+                $result[$cardId] = null;
+
+                continue;
+            }
+
+            $topClient = (clone $q)
+                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
+                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
+                ->groupBy('clients.id', 'clients.name')
+                ->orderByDesc('total_amount')
+                ->first();
+
+            if ($topClient) {
+                $result[$cardId] = $clientCount > 1
+                    ? $topClient->name.' 외 '.($clientCount - 1).'건'
+                    : $topClient->name;
+            } else {
+                $result[$cardId] = null;
+            }
+        }
+
+        return $result;
+    }
+
     /**
      * 악성채권 상세 조회
      */
diff --git a/app/Services/GeneralJournalEntryService.php b/app/Services/GeneralJournalEntryService.php
index 8056c0c..7fa3624 100644
--- a/app/Services/GeneralJournalEntryService.php
+++ b/app/Services/GeneralJournalEntryService.php
@@ -5,11 +5,13 @@
 use App\Models\Tenants\AccountCode;
 use App\Models\Tenants\JournalEntry;
 use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
 
 class GeneralJournalEntryService extends Service
 {
+    use SyncsExpenseAccounts;
     /**
      * 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
      * deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
@@ -326,6 +328,9 @@ public function store(array $data): JournalEntry
             // 분개 행 생성
             $this->createLines($entry, $data['rows'], $tenantId);
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -373,6 +378,9 @@ public function updateJournal(int $id, array $data): JournalEntry
 
             $entry->save();
 
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
             return $entry->load('lines');
         });
     }
@@ -389,6 +397,9 @@ public function destroyJournal(int $id): bool
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // expense_accounts 정리 (복리후생비/접대비 → CEO 대시보드)
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+
             // lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
             JournalEntryLine::query()
                 ->where('journal_entry_id', $entry->id)
@@ -503,6 +514,9 @@ private function resolveVendorName(?int $vendorId): string
         return $vendor ? $vendor->name : '';
     }
 
+    // syncExpenseAccounts, cleanupExpenseAccounts, getExpenseAccountType
+    // → SyncsExpenseAccounts 트레이트로 이관
+
     /**
      * 원본 거래 정보 조회 (입금/출금)
      */
diff --git a/app/Services/JournalSyncService.php b/app/Services/JournalSyncService.php
new file mode 100644
index 0000000..f42cd5a
--- /dev/null
+++ b/app/Services/JournalSyncService.php
@@ -0,0 +1,214 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntry;
+use App\Models\Tenants\JournalEntryLine;
+use App\Traits\SyncsExpenseAccounts;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 세금계산서/카드거래 등 외부 소스의 분개 통합 관리 서비스
+ *
+ * journal_entries + journal_entry_lines에 저장하고
+ * 복리후생비/접대비는 expense_accounts에 동기화 (CEO 대시보드)
+ */
+class JournalSyncService extends Service
+{
+    use SyncsExpenseAccounts;
+
+    /**
+     * 소스에 대한 분개 저장 (생성 또는 교체)
+     *
+     * @param  string  $sourceType  JournalEntry::SOURCE_TAX_INVOICE 등
+     * @param  string  $sourceKey   'tax_invoice_123' 등
+     * @param  string  $entryDate   전표일자 (Y-m-d)
+     * @param  string|null  $description  적요
+     * @param  array  $rows  분개 행 [{side, account_code, account_name?, debit_amount, credit_amount, vendor_id?, vendor_name?, memo?}]
+     */
+    public function saveForSource(
+        string $sourceType,
+        string $sourceKey,
+        string $entryDate,
+        ?string $description,
+        array $rows,
+    ): JournalEntry {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $entryDate, $description, $rows, $tenantId) {
+            // 기존 전표가 있으면 삭제 후 재생성 (교체 방식)
+            $existing = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if ($existing) {
+                $this->cleanupExpenseAccounts($tenantId, $existing->id);
+                JournalEntryLine::where('journal_entry_id', $existing->id)->delete();
+                $existing->forceDelete();
+            }
+
+            // 합계 계산
+            $totalDebit = 0;
+            $totalCredit = 0;
+            foreach ($rows as $row) {
+                $totalDebit += (int) ($row['debit_amount'] ?? 0);
+                $totalCredit += (int) ($row['credit_amount'] ?? 0);
+            }
+
+            // 전표번호 생성
+            $entryNo = $this->generateEntryNo($tenantId, $entryDate);
+
+            // 전표 생성
+            $entry = new JournalEntry;
+            $entry->tenant_id = $tenantId;
+            $entry->entry_no = $entryNo;
+            $entry->entry_date = $entryDate;
+            $entry->entry_type = JournalEntry::TYPE_GENERAL;
+            $entry->description = $description;
+            $entry->total_debit = $totalDebit;
+            $entry->total_credit = $totalCredit;
+            $entry->status = JournalEntry::STATUS_CONFIRMED;
+            $entry->source_type = $sourceType;
+            $entry->source_key = $sourceKey;
+            $entry->save();
+
+            // 분개 행 생성
+            foreach ($rows as $index => $row) {
+                $accountCode = $row['account_code'] ?? '';
+                $accountName = $row['account_name'] ?? $this->resolveAccountName($tenantId, $accountCode);
+
+                $line = new JournalEntryLine;
+                $line->tenant_id = $tenantId;
+                $line->journal_entry_id = $entry->id;
+                $line->line_no = $index + 1;
+                $line->dc_type = $row['side'];
+                $line->account_code = $accountCode;
+                $line->account_name = $accountName;
+                $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
+                $line->trading_partner_name = $row['vendor_name'] ?? '';
+                $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
+                $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
+                $line->description = $row['memo'] ?? null;
+                $line->save();
+            }
+
+            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+            $this->syncExpenseAccounts($entry);
+
+            return $entry->load('lines');
+        });
+    }
+
+    /**
+     * 소스에 대한 분개 조회
+     */
+    public function getForSource(string $sourceType, string $sourceKey): ?array
+    {
+        $tenantId = $this->tenantId();
+
+        $entry = JournalEntry::query()
+            ->where('tenant_id', $tenantId)
+            ->where('source_type', $sourceType)
+            ->where('source_key', $sourceKey)
+            ->whereNull('deleted_at')
+            ->with('lines')
+            ->first();
+
+        if (! $entry) {
+            return null;
+        }
+
+        return [
+            'id' => $entry->id,
+            'entry_no' => $entry->entry_no,
+            'entry_date' => $entry->entry_date->format('Y-m-d'),
+            'description' => $entry->description,
+            'total_debit' => $entry->total_debit,
+            'total_credit' => $entry->total_credit,
+            'rows' => $entry->lines->map(function ($line) {
+                return [
+                    'id' => $line->id,
+                    'side' => $line->dc_type,
+                    'account_code' => $line->account_code,
+                    'account_name' => $line->account_name,
+                    'vendor_id' => $line->trading_partner_id,
+                    'vendor_name' => $line->trading_partner_name ?? '',
+                    'debit_amount' => (int) $line->debit_amount,
+                    'credit_amount' => (int) $line->credit_amount,
+                    'memo' => $line->description ?? '',
+                ];
+            })->toArray(),
+        ];
+    }
+
+    /**
+     * 소스에 대한 분개 삭제
+     */
+    public function deleteForSource(string $sourceType, string $sourceKey): bool
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($sourceType, $sourceKey, $tenantId) {
+            $entry = JournalEntry::query()
+                ->where('tenant_id', $tenantId)
+                ->where('source_type', $sourceType)
+                ->where('source_key', $sourceKey)
+                ->first();
+
+            if (! $entry) {
+                return false;
+            }
+
+            $this->cleanupExpenseAccounts($tenantId, $entry->id);
+            JournalEntryLine::where('journal_entry_id', $entry->id)->delete();
+            $entry->delete(); // soft delete
+
+            return true;
+        });
+    }
+
+    /**
+     * 전표번호 생성: JE-YYYYMMDD-NNN
+     */
+    private function generateEntryNo(int $tenantId, string $date): string
+    {
+        $dateStr = str_replace('-', '', substr($date, 0, 10));
+        $prefix = "JE-{$dateStr}-";
+
+        $lastEntry = DB::table('journal_entries')
+            ->where('tenant_id', $tenantId)
+            ->where('entry_no', 'like', "{$prefix}%")
+            ->lockForUpdate()
+            ->orderBy('entry_no', 'desc')
+            ->first(['entry_no']);
+
+        if ($lastEntry) {
+            $lastSeq = (int) substr($lastEntry->entry_no, -3);
+            $nextSeq = $lastSeq + 1;
+        } else {
+            $nextSeq = 1;
+        }
+
+        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
+    }
+
+    /**
+     * 계정과목 코드 → 이름 조회
+     */
+    private function resolveAccountName(int $tenantId, string $code): string
+    {
+        if (empty($code)) {
+            return '';
+        }
+
+        $account = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $code)
+            ->first(['name']);
+
+        return $account ? $account->name : $code;
+    }
+}
diff --git a/app/Services/TaxInvoiceService.php b/app/Services/TaxInvoiceService.php
index 19cd6c8..58718ac 100644
--- a/app/Services/TaxInvoiceService.php
+++ b/app/Services/TaxInvoiceService.php
@@ -112,6 +112,12 @@ public function create(array $data): TaxInvoice
         // 합계금액 계산
         $data['total_amount'] = ($data['supply_amount'] ?? 0) + ($data['tax_amount'] ?? 0);
 
+        // NOT NULL 컬럼: Laravel ConvertEmptyStringsToNull 미들웨어가 ''→null 변환하므로 보정
+        $data['supplier_corp_num'] = $data['supplier_corp_num'] ?? '';
+        $data['supplier_corp_name'] = $data['supplier_corp_name'] ?? '';
+        $data['buyer_corp_num'] = $data['buyer_corp_num'] ?? '';
+        $data['buyer_corp_name'] = $data['buyer_corp_name'] ?? '';
+
         $taxInvoice = TaxInvoice::create(array_merge($data, [
             'tenant_id' => $tenantId,
             'status' => TaxInvoice::STATUS_DRAFT,
diff --git a/app/Services/WelfareService.php b/app/Services/WelfareService.php
index 6231f9f..683ba0d 100644
--- a/app/Services/WelfareService.php
+++ b/app/Services/WelfareService.php
@@ -498,7 +498,9 @@ public function getDetail(
         ?int $fixedAmountPerMonth = 200000,
         ?float $ratio = 0.05,
         ?int $year = null,
-        ?int $quarter = null
+        ?int $quarter = null,
+        ?string $startDate = null,
+        ?string $endDate = null
     ): array {
         $tenantId = $this->tenantId();
         $now = Carbon::now();
@@ -562,8 +564,10 @@ public function getDetail(
         // 3. 항목별 분포
         $categoryDistribution = $this->getCategoryDistribution($tenantId, $annualStartDate, $annualEndDate);
 
-        // 4. 일별 사용 내역
-        $transactions = $this->getTransactions($tenantId, $quarterStartDate, $quarterEndDate);
+        // 4. 일별 사용 내역 (커스텀 날짜 범위가 있으면 해당 범위, 없으면 분기 기준)
+        $txStartDate = $startDate ?? $quarterStartDate;
+        $txEndDate = $endDate ?? $quarterEndDate;
+        $transactions = $this->getTransactions($tenantId, $txStartDate, $txEndDate);
 
         // 5. 계산 정보
         $calculation = [
diff --git a/app/Traits/SyncsExpenseAccounts.php b/app/Traits/SyncsExpenseAccounts.php
new file mode 100644
index 0000000..4216994
--- /dev/null
+++ b/app/Traits/SyncsExpenseAccounts.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Traits;
+
+use App\Models\Tenants\ExpenseAccount;
+use App\Models\Tenants\JournalEntry;
+
+/**
+ * 전표 저장/수정/삭제 시 expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
+ *
+ * 사용처: GeneralJournalEntryService, JournalSyncService
+ */
+trait SyncsExpenseAccounts
+{
+    /**
+     * 계정과목명 → expense_accounts account_type 매핑
+     */
+    private static array $expenseAccountMap = [
+        '복리후생비' => ExpenseAccount::TYPE_WELFARE,
+        '접대비' => ExpenseAccount::TYPE_ENTERTAINMENT,
+    ];
+
+    /**
+     * 전표 저장/수정 후 expense_accounts 동기화
+     * 복리후생비/접대비 계정과목이 포함된 lines → expense_accounts에 반영
+     */
+    protected function syncExpenseAccounts(JournalEntry $entry): void
+    {
+        $tenantId = $entry->tenant_id;
+
+        // 1. 기존 이 전표에서 생성된 expense_accounts 삭제
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entry->id)
+            ->forceDelete();
+
+        // 2. 현재 lines 중 복리후생비/접대비 해당하는 것만 insert
+        $lines = $entry->lines()->get();
+
+        foreach ($lines as $line) {
+            $accountType = $this->getExpenseAccountType($line->account_name);
+            if (! $accountType) {
+                continue;
+            }
+
+            // 차변(debit)이 대변보다 큰 경우만 비용 발생으로 처리
+            $amount = $line->debit_amount - $line->credit_amount;
+            if ($amount <= 0) {
+                continue;
+            }
+
+            // source_type에 따라 payment_method 결정
+            $paymentMethod = match ($entry->source_type) {
+                JournalEntry::SOURCE_CARD_TRANSACTION => ExpenseAccount::PAYMENT_CARD,
+                default => ExpenseAccount::PAYMENT_TRANSFER,
+            };
+
+            ExpenseAccount::create([
+                'tenant_id' => $tenantId,
+                'account_type' => $accountType,
+                'sub_type' => null,
+                'expense_date' => $entry->entry_date,
+                'amount' => $amount,
+                'description' => $line->description ?? $entry->description,
+                'receipt_no' => null,
+                'vendor_id' => $line->trading_partner_id,
+                'vendor_name' => $line->trading_partner_name,
+                'payment_method' => $paymentMethod,
+                'card_no' => null,
+                'journal_entry_id' => $entry->id,
+                'journal_entry_line_id' => $line->id,
+            ]);
+        }
+    }
+
+    /**
+     * 전표 삭제 시 expense_accounts 정리
+     */
+    protected function cleanupExpenseAccounts(int $tenantId, int $entryId): void
+    {
+        ExpenseAccount::where('tenant_id', $tenantId)
+            ->where('journal_entry_id', $entryId)
+            ->forceDelete();
+    }
+
+    /**
+     * 계정과목명에서 비용 유형 판별
+     */
+    private function getExpenseAccountType(string $accountName): ?string
+    {
+        foreach (self::$expenseAccountMap as $keyword => $type) {
+            if (str_contains($accountName, $keyword)) {
+                return $type;
+            }
+        }
+
+        return null;
+    }
+}
diff --git a/config/database.php b/config/database.php
index 82a16ef..8a59ad0 100644
--- a/config/database.php
+++ b/config/database.php
@@ -82,6 +82,26 @@
             ]) : [],
         ],
 
+        // Codebridge DB (이관된 Sales/Finance/Admin 등)
+        'codebridge' => [
+            'driver' => 'mysql',
+            'host' => env('CODEBRIDGE_DB_HOST', env('DB_HOST', '127.0.0.1')),
+            'port' => env('CODEBRIDGE_DB_PORT', env('DB_PORT', '3306')),
+            'database' => env('CODEBRIDGE_DB_DATABASE', 'codebridge'),
+            'username' => env('CODEBRIDGE_DB_USERNAME', env('DB_USERNAME', 'root')),
+            'password' => env('CODEBRIDGE_DB_PASSWORD', env('DB_PASSWORD', '')),
+            'unix_socket' => env('DB_SOCKET', ''),
+            'charset' => 'utf8mb4',
+            'collation' => 'utf8mb4_unicode_ci',
+            'prefix' => '',
+            'prefix_indexes' => true,
+            'strict' => true,
+            'engine' => null,
+            'options' => extension_loaded('pdo_mysql') ? array_filter([
+                PDO::MYSQL_ATTR_SSL_CA => env('MYSQL_ATTR_SSL_CA'),
+            ]) : [],
+        ],
+
         // 5130 레거시 DB (chandj)
         'chandj' => [
             'driver' => 'mysql',
diff --git a/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_table.php
new file mode 100644
index 0000000..5a5c0a6
--- /dev/null
+++ b/database/migrations/2026_03_06_210000_add_journal_link_to_expense_accounts_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
+{
+    public function up(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->unsignedBigInteger('journal_entry_id')->nullable()->after('loan_id');
+            $table->unsignedBigInteger('journal_entry_line_id')->nullable()->after('journal_entry_id');
+
+            $table->index(['tenant_id', 'journal_entry_id']);
+            $table->index(['journal_entry_line_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('expense_accounts', function (Blueprint $table) {
+            $table->dropIndex(['tenant_id', 'journal_entry_id']);
+            $table->dropIndex(['journal_entry_line_id']);
+            $table->dropColumn(['journal_entry_id', 'journal_entry_line_id']);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_enhance_account_codes_table.php b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
new file mode 100644
index 0000000..f7a689b
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_enhance_account_codes_table.php
@@ -0,0 +1,54 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * 계정과목 마스터 확장
+     *
+     * - sub_category: 중분류 (유동자산, 판관비, 매출원가 등)
+     * - parent_code: 상위 계정과목 코드 (계층 구조)
+     * - depth: 계층 깊이 (1=대, 2=중, 3=소)
+     * - department_type: 부문 (common=공통, manufacturing=제조, admin=관리)
+     * - description: 계정과목 설명
+     */
+    public function up(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->string('sub_category', 50)->nullable()->after('category')
+                ->comment('중분류 (current_asset, fixed_asset, selling_admin, cogs 등)');
+            $table->string('parent_code', 10)->nullable()->after('sub_category')
+                ->comment('상위 계정과목 코드 (계층 구조)');
+            $table->tinyInteger('depth')->default(3)->after('parent_code')
+                ->comment('계층 깊이 (1=대분류, 2=중분류, 3=소분류)');
+            $table->string('department_type', 20)->default('common')->after('depth')
+                ->comment('부문 (common=공통, manufacturing=제조, admin=관리)');
+            $table->string('description', 500)->nullable()->after('department_type')
+                ->comment('계정과목 설명');
+
+            $table->index(['tenant_id', 'category'], 'account_codes_tenant_category_idx');
+            $table->index(['tenant_id', 'parent_code'], 'account_codes_tenant_parent_idx');
+            $table->index(['tenant_id', 'depth'], 'account_codes_tenant_depth_idx');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('account_codes', function (Blueprint $table) {
+            $table->dropIndex('account_codes_tenant_category_idx');
+            $table->dropIndex('account_codes_tenant_parent_idx');
+            $table->dropIndex('account_codes_tenant_depth_idx');
+
+            $table->dropColumn([
+                'sub_category',
+                'parent_code',
+                'depth',
+                'department_type',
+                'description',
+            ]);
+        });
+    }
+};
diff --git a/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..4b2745c
--- /dev/null
+++ b/database/migrations/2026_03_06_220000_seed_default_account_codes_for_all_tenants.php
@@ -0,0 +1,218 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 모든 기존 테넌트에 더존 Smart A 표준 계정과목 128건 자동 시드
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getDefaultAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            // 이미 등록된 코드 조회
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                // 500건 단위 청크 insert
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        // 시드 데이터만 롤백 (수동 추가 데이터는 보호)
+        $defaultCodes = array_column($this->getDefaultAccountCodes(), 'code');
+
+        DB::table('account_codes')
+            ->whereIn('code', $defaultCodes)
+            ->delete();
+    }
+
+    private function getDefaultAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // 자산 (Assets)
+            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
+            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
+            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
+            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
+            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
+            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
+            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
+            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
+            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
+            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
+            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
+            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
+            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
+            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
+            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
+            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
+            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
+            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
+            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
+            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
+            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
+            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
+            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
+            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
+            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
+            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
+            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
+            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
+            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
+            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
+            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
+            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
+            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
+            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
+            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
+            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
+            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
+            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
+            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
+            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
+            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
+            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
+            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
+            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
+            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
+            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
+            // 부채 (Liabilities)
+            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
+            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
+            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
+            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
+            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
+            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
+            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
+            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
+            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
+            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
+            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
+            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
+            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
+            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
+            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
+            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
+            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
+            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
+            // 자본 (Capital)
+            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
+            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
+            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
+            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
+            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
+            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
+            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
+            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
+            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
+            // 수익 (Revenue)
+            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
+            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
+            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
+            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
+            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
+            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
+            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
+            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
+            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
+            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
+            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
+            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
+            // 비용 (Expenses)
+            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
+            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
+            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
+            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
+            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
+            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
+            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
+            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
+            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
+            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
+            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
+            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
+            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
+            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
+            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
+            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
+            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
+            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
+            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
+            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
+            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
+            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
+            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
+            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
+            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
+            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
+            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
+            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
+            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
+            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
+            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
+            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
+            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
+            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
+            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
+            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
+            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
+            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
+            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
+            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
+            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
+            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
+            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
+            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
+            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
+            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
+            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
+            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
+            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
+            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
+            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
+            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
+            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
+            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
+            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
+            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
+            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
+        ];
+    }
+};
diff --git a/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
new file mode 100644
index 0000000..8dca605
--- /dev/null
+++ b/database/migrations/2026_03_09_000000_seed_additional_account_codes_for_all_tenants.php
@@ -0,0 +1,467 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 더존 Smart A 표준 계정과목 추가 시드 — 기획서 14장 기준 누락분 보완
+ *
+ * 조건: tenant_id + code 중복 시 skip (기존 데이터 보호)
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        $tenantIds = DB::table('tenants')
+            ->whereNull('deleted_at')
+            ->pluck('id');
+
+        $defaults = $this->getAdditionalAccountCodes();
+        $now = now();
+
+        foreach ($tenantIds as $tenantId) {
+            $existingCodes = DB::table('account_codes')
+                ->where('tenant_id', $tenantId)
+                ->pluck('code')
+                ->toArray();
+
+            $inserts = [];
+            foreach ($defaults as $item) {
+                if (! in_array($item['code'], $existingCodes)) {
+                    $inserts[] = array_merge($item, [
+                        'tenant_id' => $tenantId,
+                        'is_active' => true,
+                        'created_at' => $now,
+                        'updated_at' => $now,
+                    ]);
+                }
+            }
+
+            if (! empty($inserts)) {
+                foreach (array_chunk($inserts, 500) as $chunk) {
+                    DB::table('account_codes')->insert($chunk);
+                }
+            }
+        }
+    }
+
+    public function down(): void
+    {
+        $codes = array_column($this->getAdditionalAccountCodes(), 'code');
+        DB::table('account_codes')->whereIn('code', $codes)->delete();
+    }
+
+    private function getAdditionalAccountCodes(): array
+    {
+        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
+            'code' => $code, 'name' => $name, 'category' => $cat,
+            'sub_category' => $sub, 'parent_code' => $parent,
+            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
+        ];
+
+        return [
+            // ================================================================
+            // 새 depth-2 카테고리
+            // ================================================================
+            $c('33', '자본조정', 'capital', 'capital_adjustment', '3', 2, 'common', 330),
+            $c('54', '건설원가', 'expense', 'construction_cost', '5', 2, 'construction', 540),
+
+            // ================================================================
+            // 자산 — 유동자산 추가 (parent: '11')
+            // ================================================================
+            $c('10600', '기타단기금융상품예금', 'asset', 'current_asset', '11', 3, 'common', 1060),
+            $c('10700', '단기투자자산', 'asset', 'current_asset', '11', 3, 'common', 1070),
+            $c('11100', '대손충당금(받을어음)', 'asset', 'current_asset', '11', 3, 'common', 1110),
+            $c('11200', '공사미수금', 'asset', 'current_asset', '11', 3, 'common', 1120),
+            $c('11300', '대손충당금(공사미수금)', 'asset', 'current_asset', '11', 3, 'common', 1130),
+            $c('11500', '대손충당금(단기대여금)', 'asset', 'current_asset', '11', 3, 'common', 1150),
+            $c('11700', '대손충당금(미수수익)', 'asset', 'current_asset', '11', 3, 'common', 1170),
+            $c('11800', '분양미수금', 'asset', 'current_asset', '11', 3, 'common', 1180),
+            $c('11900', '대손충당금(분양미수금)', 'asset', 'current_asset', '11', 3, 'common', 1190),
+            $c('12100', '대손충당금(미수금)', 'asset', 'current_asset', '11', 3, 'common', 1210),
+            $c('12300', '매도가능증권', 'asset', 'current_asset', '11', 3, 'common', 1230),
+            $c('12400', '만기보유증권', 'asset', 'current_asset', '11', 3, 'common', 1240),
+            $c('13200', '대손충당금(선급금)', 'asset', 'current_asset', '11', 3, 'common', 1320),
+            $c('13700', '주임종단기채권', 'asset', 'current_asset', '11', 3, 'common', 1370),
+            $c('13800', '전도금', 'asset', 'current_asset', '11', 3, 'common', 1380),
+            $c('13900', '선급공사비', 'asset', 'current_asset', '11', 3, 'common', 1390),
+
+            // ================================================================
+            // 자산 — 재고자산 추가 (parent: '12')
+            // ================================================================
+            $c('14700', '매입환출및에누리(상품)', 'asset', 'current_asset', '12', 3, 'common', 1470),
+            $c('14800', '매입할인(상품)', 'asset', 'current_asset', '12', 3, 'common', 1480),
+            $c('14900', '관세환급금(상품)', 'asset', 'current_asset', '12', 3, 'common', 1490),
+            $c('15100', '관세환급금(제품)', 'asset', 'current_asset', '12', 3, 'common', 1510),
+            $c('15200', '완성건물', 'asset', 'current_asset', '12', 3, 'common', 1520),
+            $c('15400', '매입환출및에누리(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1540),
+            $c('15500', '매입할인(원재료)', 'asset', 'current_asset', '12', 3, 'common', 1550),
+            $c('15600', '원재료(도급)', 'asset', 'current_asset', '12', 3, 'common', 1560),
+            $c('15700', '매입환출및에누리(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1570),
+            $c('15800', '매입할인(원재료-도급)', 'asset', 'current_asset', '12', 3, 'common', 1580),
+            $c('15900', '원재료(분양)', 'asset', 'current_asset', '12', 3, 'common', 1590),
+            $c('16000', '매입환출및에누리(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1600),
+            $c('16100', '매입할인(원재료-분양)', 'asset', 'current_asset', '12', 3, 'common', 1610),
+            $c('16300', '매입환출및에누리(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1630),
+            $c('16400', '매입할인(부재료)', 'asset', 'current_asset', '12', 3, 'common', 1640),
+            $c('16500', '건설용지', 'asset', 'current_asset', '12', 3, 'common', 1650),
+            $c('16600', '가설재', 'asset', 'current_asset', '12', 3, 'common', 1660),
+            $c('16800', '미착품', 'asset', 'current_asset', '12', 3, 'common', 1680),
+            $c('17000', '미완성공사(도급)', 'asset', 'current_asset', '12', 3, 'common', 1700),
+            $c('17100', '미완성공사(분양)', 'asset', 'current_asset', '12', 3, 'common', 1710),
+
+            // ================================================================
+            // 자산 — 비유동자산 추가 (parent: '13')
+            // ================================================================
+            $c('17700', '특정현금과예금', 'asset', 'fixed_asset', '13', 3, 'common', 1770),
+            $c('17800', '장기투자증권', 'asset', 'fixed_asset', '13', 3, 'common', 1780),
+            $c('18000', '대손충당금(장기대여금)', 'asset', 'fixed_asset', '13', 3, 'common', 1800),
+            $c('18100', '만기보유증권(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1810),
+            $c('18200', '지분법적용투자주식', 'asset', 'fixed_asset', '13', 3, 'common', 1820),
+            $c('19100', '출자금', 'asset', 'fixed_asset', '13', 3, 'common', 1910),
+            $c('19700', '투자임대계약자산', 'asset', 'fixed_asset', '13', 3, 'common', 1970),
+            $c('19800', '출자금(장기)', 'asset', 'fixed_asset', '13', 3, 'common', 1980),
+            $c('19900', '퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1990),
+            $c('20000', '국민연금전환금', 'asset', 'fixed_asset', '13', 3, 'common', 2000),
+            $c('21100', '감가상각누계액(공구와기구)', 'asset', 'fixed_asset', '13', 3, 'common', 2110),
+            $c('21400', '건설중인자산(임대)', 'asset', 'fixed_asset', '13', 3, 'common', 2140),
+            $c('21500', '미착기계', 'asset', 'fixed_asset', '13', 3, 'common', 2150),
+            $c('21600', '감가상각누계액(비품)', 'asset', 'fixed_asset', '13', 3, 'common', 2160),
+            // 무형자산
+            $c('23100', '영업권', 'asset', 'fixed_asset', '13', 3, 'common', 2310),
+            $c('23200', '특허권', 'asset', 'fixed_asset', '13', 3, 'common', 2320),
+            $c('23300', '상표권', 'asset', 'fixed_asset', '13', 3, 'common', 2330),
+            $c('23400', '실용신안권', 'asset', 'fixed_asset', '13', 3, 'common', 2340),
+            $c('23500', '의장권', 'asset', 'fixed_asset', '13', 3, 'common', 2350),
+            $c('23600', '면허권', 'asset', 'fixed_asset', '13', 3, 'common', 2360),
+            $c('23700', '광업권', 'asset', 'fixed_asset', '13', 3, 'common', 2370),
+            $c('23800', '창업비', 'asset', 'fixed_asset', '13', 3, 'common', 2380),
+            $c('23900', '개발비', 'asset', 'fixed_asset', '13', 3, 'common', 2390),
+            // 기타비유동자산 (96xxx-97xxx)
+            $c('96100', '이연법인세자산', 'asset', 'fixed_asset', '13', 3, 'common', 9610),
+            $c('96200', '임차보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9620),
+            $c('96300', '전세금', 'asset', 'fixed_asset', '13', 3, 'common', 9630),
+            $c('96400', '기타보증금', 'asset', 'fixed_asset', '13', 3, 'common', 9640),
+            $c('96500', '장기외상매출금', 'asset', 'fixed_asset', '13', 3, 'common', 9650),
+            $c('96600', '현재가치할인차금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9660),
+            $c('96700', '대손충당금(장기외상매출금)', 'asset', 'fixed_asset', '13', 3, 'common', 9670),
+            $c('96800', '장기받을어음', 'asset', 'fixed_asset', '13', 3, 'common', 9680),
+            $c('96900', '현재가치할인차금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9690),
+            $c('97000', '대손충당금(장기받을어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9700),
+            $c('97100', '장기미수금', 'asset', 'fixed_asset', '13', 3, 'common', 9710),
+            $c('97200', '현재가치할인차금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9720),
+            $c('97300', '대손충당금(장기미수금)', 'asset', 'fixed_asset', '13', 3, 'common', 9730),
+            $c('97400', '장기선급비용', 'asset', 'fixed_asset', '13', 3, 'common', 9740),
+            $c('97500', '장기선급금', 'asset', 'fixed_asset', '13', 3, 'common', 9750),
+            $c('97600', '부도어음과수표', 'asset', 'fixed_asset', '13', 3, 'common', 9760),
+            $c('97700', '대손충당금(부도어음)', 'asset', 'fixed_asset', '13', 3, 'common', 9770),
+            $c('97800', '전신전화가입권', 'asset', 'fixed_asset', '13', 3, 'common', 9780),
+
+            // ================================================================
+            // 부채 — 유동부채 추가 (parent: '21')
+            // ================================================================
+            $c('25600', '당좌차월', 'liability', 'current_liability', '21', 3, 'common', 2560),
+            $c('25700', '가수금', 'liability', 'current_liability', '21', 3, 'common', 2570),
+            $c('25800', '예수보증금', 'liability', 'current_liability', '21', 3, 'common', 2580),
+            $c('26300', '수입금', 'liability', 'current_liability', '21', 3, 'common', 2630),
+            $c('26600', '지급보증채무', 'liability', 'current_liability', '21', 3, 'common', 2660),
+            $c('26700', '수출금융', 'liability', 'current_liability', '21', 3, 'common', 2670),
+            $c('26800', '수입금융', 'liability', 'current_liability', '21', 3, 'common', 2680),
+            $c('26900', '공사손실충당금', 'liability', 'current_liability', '21', 3, 'common', 2690),
+            $c('27000', '하자보수충당금', 'liability', 'current_liability', '21', 3, 'common', 2700),
+            $c('27100', '공사선수금', 'liability', 'current_liability', '21', 3, 'common', 2710),
+            $c('27200', '분양선수금', 'liability', 'current_liability', '21', 3, 'common', 2720),
+            $c('27300', '이연법인세부채', 'liability', 'current_liability', '21', 3, 'common', 2730),
+
+            // ================================================================
+            // 부채 — 비유동부채 추가 (parent: '22')
+            // ================================================================
+            $c('29100', '사채', 'liability', 'long_term_liability', '22', 3, 'common', 2910),
+            $c('29200', '사채할인발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 2920),
+            $c('29600', '퇴직보험충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2960),
+            $c('29700', '중소기업투자준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2970),
+            $c('29800', '기술개발준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2980),
+            $c('29900', '해외시장개척준비금', 'liability', 'long_term_liability', '22', 3, 'common', 2990),
+            $c('30100', '지방이전준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3010),
+            $c('30200', '수출손실준비금', 'liability', 'long_term_liability', '22', 3, 'common', 3020),
+            $c('30300', '주임종장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3030),
+            $c('30400', '관계회사장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3040),
+            $c('30500', '외화장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 3050),
+            $c('30600', '공사선수금(장기)', 'liability', 'long_term_liability', '22', 3, 'common', 3060),
+            $c('30800', '장기성지급어음', 'liability', 'long_term_liability', '22', 3, 'common', 3080),
+            $c('30900', '환율조정대', 'liability', 'long_term_liability', '22', 3, 'common', 3090),
+            $c('31000', '이연법인세대', 'liability', 'long_term_liability', '22', 3, 'common', 3100),
+            $c('31100', '신주인수권부사채', 'liability', 'long_term_liability', '22', 3, 'common', 3110),
+            $c('31200', '전환사채', 'liability', 'long_term_liability', '22', 3, 'common', 3120),
+            $c('31300', '사채할증발행차금', 'liability', 'long_term_liability', '22', 3, 'common', 3130),
+            $c('31400', '장기제품보증부채', 'liability', 'long_term_liability', '22', 3, 'common', 3140),
+
+            // ================================================================
+            // 자본 — 잉여금 추가 (parent: '32')
+            // ================================================================
+            $c('34200', '감자차익', 'capital', 'capital', '32', 3, 'common', 3420),
+            $c('34300', '자기주식처분이익', 'capital', 'capital', '32', 3, 'common', 3430),
+            $c('34900', '기타자본잉여금', 'capital', 'capital', '32', 3, 'common', 3490),
+            $c('35000', '재평가적립금', 'capital', 'capital', '32', 3, 'common', 3500),
+            $c('35200', '기업합리화적립금', 'capital', 'capital', '32', 3, 'common', 3520),
+            $c('35300', '법정적립금', 'capital', 'capital', '32', 3, 'common', 3530),
+            $c('35400', '재무구조개선적립금', 'capital', 'capital', '32', 3, 'common', 3540),
+            $c('35500', '임의적립금', 'capital', 'capital', '32', 3, 'common', 3550),
+            $c('35600', '사업확장적립금', 'capital', 'capital', '32', 3, 'common', 3560),
+            $c('35700', '감채적립금', 'capital', 'capital', '32', 3, 'common', 3570),
+            $c('35800', '배당평균적립금', 'capital', 'capital', '32', 3, 'common', 3580),
+            $c('35900', '주식할인발행차손', 'capital', 'capital', '32', 3, 'common', 3590),
+            $c('36000', '배당건설이자상각', 'capital', 'capital', '32', 3, 'common', 3600),
+            $c('36100', '자기주식상환액', 'capital', 'capital', '32', 3, 'common', 3610),
+            $c('36200', '자기주식처분차금', 'capital', 'capital', '32', 3, 'common', 3620),
+            $c('36300', '중소기업투자준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3630),
+            $c('36400', '기술개발준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3640),
+            $c('36500', '해외시장개척준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3650),
+            $c('36600', '지방이전준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3660),
+            $c('36700', '수출손실준비금(자본)', 'capital', 'capital', '32', 3, 'common', 3670),
+            $c('36800', '기타임의적립금', 'capital', 'capital', '32', 3, 'common', 3680),
+            $c('36900', '회계변경의누적효과', 'capital', 'capital', '32', 3, 'common', 3690),
+            $c('37000', '전기오류수정이익', 'capital', 'capital', '32', 3, 'common', 3700),
+            $c('37100', '전기오류수정손실', 'capital', 'capital', '32', 3, 'common', 3710),
+            $c('37200', '중간배당금', 'capital', 'capital', '32', 3, 'common', 3720),
+            $c('37400', '기타이익잉여금', 'capital', 'capital', '32', 3, 'common', 3740),
+            $c('37600', '이월결손금', 'capital', 'capital', '32', 3, 'common', 3760),
+            $c('37800', '처분전이익잉여금', 'capital', 'capital', '32', 3, 'common', 3780),
+
+            // ================================================================
+            // 자본 — 자본조정 (parent: '33')
+            // ================================================================
+            $c('38000', '당기순손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3800),
+            $c('38100', '주식할인발행차금', 'capital', 'capital_adjustment', '33', 3, 'common', 3810),
+            $c('38200', '배당건설이자', 'capital', 'capital_adjustment', '33', 3, 'common', 3820),
+            $c('38300', '자기주식', 'capital', 'capital_adjustment', '33', 3, 'common', 3830),
+            $c('38400', '환전대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3840),
+            $c('38500', '신주인수권대가', 'capital', 'capital_adjustment', '33', 3, 'common', 3850),
+            $c('38600', '신주발행비', 'capital', 'capital_adjustment', '33', 3, 'common', 3860),
+            $c('38700', '미교부주식배당금', 'capital', 'capital_adjustment', '33', 3, 'common', 3870),
+            $c('38800', '신주청약증거금', 'capital', 'capital_adjustment', '33', 3, 'common', 3880),
+            $c('39200', '국고보조금', 'capital', 'capital_adjustment', '33', 3, 'common', 3920),
+            $c('39300', '공사부담금', 'capital', 'capital_adjustment', '33', 3, 'common', 3930),
+            $c('39400', '감자차손', 'capital', 'capital_adjustment', '33', 3, 'common', 3940),
+            $c('39500', '자기주식처분손실', 'capital', 'capital_adjustment', '33', 3, 'common', 3950),
+            $c('39600', '주식매입선택권', 'capital', 'capital_adjustment', '33', 3, 'common', 3960),
+            // 기타포괄손익누계액
+            $c('98100', '매도가능증권평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9810),
+            $c('98200', '매도가능증권평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9820),
+            $c('98300', '해외사업환산이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9830),
+            $c('98400', '해외사업환산손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9840),
+            $c('98500', '파생상품평가이익', 'capital', 'capital_adjustment', '33', 3, 'common', 9850),
+            $c('98600', '파생상품평가손실', 'capital', 'capital_adjustment', '33', 3, 'common', 9860),
+
+            // ================================================================
+            // 수익 — 매출 추가 (parent: '41')
+            // ================================================================
+            $c('40200', '매출환입및에누리(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4020),
+            $c('40300', '매출할인(상품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4030),
+            $c('40500', '매출환입및에누리(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4050),
+            $c('40600', '매출할인(제품)', 'revenue', 'sales_revenue', '41', 3, 'common', 4060),
+            $c('40800', '매출할인(공사)', 'revenue', 'sales_revenue', '41', 3, 'common', 4080),
+            $c('40900', '완성건물매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4090),
+
+            // ================================================================
+            // 수익 — 영업외수익 추가 (parent: '42')
+            // ================================================================
+            $c('90200', '만기보유증권이자', 'revenue', 'other_revenue', '42', 3, 'common', 9020),
+            $c('90500', '단기투자자산평가이익', 'revenue', 'other_revenue', '42', 3, 'common', 9050),
+            $c('90600', '단기투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9060),
+            $c('90800', '대손충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9080),
+            $c('90900', '수입수수료', 'revenue', 'other_revenue', '42', 3, 'common', 9090),
+            $c('91000', '외화환산이익', 'revenue', 'other_revenue', '42', 3, 'common', 9100),
+            $c('91100', '사채상환이익', 'revenue', 'other_revenue', '42', 3, 'common', 9110),
+            $c('91200', '전기오류수정이익', 'revenue', 'other_revenue', '42', 3, 'common', 9120),
+            $c('91300', '하자보수충당금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9130),
+            $c('91400', '유형자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9140),
+            $c('91500', '투자자산처분이익', 'revenue', 'other_revenue', '42', 3, 'common', 9150),
+            $c('91600', '상각채권추심이익', 'revenue', 'other_revenue', '42', 3, 'common', 9160),
+            $c('91700', '자산수증이익', 'revenue', 'other_revenue', '42', 3, 'common', 9170),
+            $c('91800', '채무면제이익', 'revenue', 'other_revenue', '42', 3, 'common', 9180),
+            $c('92000', '투자증권손상차환입', 'revenue', 'other_revenue', '42', 3, 'common', 9200),
+            $c('92100', '지분법이익', 'revenue', 'other_revenue', '42', 3, 'common', 9210),
+            $c('92400', '중소투자준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9240),
+            $c('92500', '기술개발준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9250),
+            $c('92600', '해외개척준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9260),
+            $c('92700', '지방이전준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9270),
+            $c('92800', '수출손실준비금환입', 'revenue', 'other_revenue', '42', 3, 'common', 9280),
+
+            // ================================================================
+            // 비용 — 매출원가 추가: 45xxx (parent: '51')
+            // ================================================================
+            $c('45100', '상품매출원가', 'expense', 'cogs', '51', 3, 'common', 4510),
+            $c('45200', '도급공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4520),
+            $c('45300', '분양공사매출원가', 'expense', 'cogs', '51', 3, 'common', 4530),
+            $c('45500', '제품매출원가', 'expense', 'cogs', '51', 3, 'common', 4550),
+
+            // ================================================================
+            // 비용 — 제조원가 추가: 50xxx-53xxx (parent: '51')
+            // ================================================================
+            $c('50600', '제수당(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5060),
+            $c('50700', '잡급(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5070),
+            $c('50900', '퇴직보험충당금전입(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5090),
+            $c('51000', '퇴직금여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5100),
+            $c('51500', '가스수도료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5150),
+            $c('52300', '경상연구개발비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5230),
+            $c('52500', '교육훈련비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5250),
+            $c('52600', '도서인쇄비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5260),
+            $c('52700', '회의비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5270),
+            $c('52800', '포장비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5280),
+            $c('52900', '사무용품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5290),
+            $c('53200', '보관료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5320),
+            $c('53300', '외주가공비(제조경비)', 'expense', 'cogs', '51', 3, 'manufacturing', 5330),
+            $c('53400', '시험비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5340),
+            $c('53500', '기밀비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5350),
+            $c('53600', '잡비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5360),
+            $c('53700', '폐기물처리비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5370),
+
+            // ================================================================
+            // 비용 — 건설원가 60xxx (parent: '54')
+            // ================================================================
+            $c('60100', '원재료비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6010),
+            $c('60200', '외주비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6020),
+            $c('60300', '급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6030),
+            $c('60400', '임금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6040),
+            $c('60500', '상여금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6050),
+            $c('60600', '잡급(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6060),
+            $c('60700', '퇴직급여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6070),
+            $c('60800', '퇴직보험충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6080),
+            $c('60900', '퇴직금여(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6090),
+            $c('61000', '중기및운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6100),
+            $c('61100', '복리후생비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6110),
+            $c('61200', '여비교통비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6120),
+            $c('61300', '접대비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6130),
+            $c('61400', '통신비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6140),
+            $c('61500', '가스수도료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6150),
+            $c('61600', '전력비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6160),
+            $c('61700', '세금과공과금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6170),
+            $c('61800', '감가상각비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6180),
+            $c('61900', '지급임차료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6190),
+            $c('62000', '수선비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6200),
+            $c('62100', '보험료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6210),
+            $c('62200', '차량유지비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6220),
+            $c('62300', '운반비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6230),
+            $c('62400', '잡자재대(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6240),
+            $c('62500', '교육훈련비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6250),
+            $c('62600', '도서인쇄비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6260),
+            $c('62700', '회의비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6270),
+            $c('62800', '포장비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6280),
+            $c('62900', '사무용품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6290),
+            $c('63000', '소모품비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6300),
+            $c('63100', '지급수수료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6310),
+            $c('63200', '보관료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6320),
+            $c('63300', '외주용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6330),
+            $c('63400', '장비사용료(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6340),
+            $c('63500', '설계용역비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6350),
+            $c('63600', '광고선전비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6360),
+            $c('63700', '소모공구비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6370),
+            $c('63800', '외주시공비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6380),
+            $c('63900', '협비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6390),
+            $c('64000', '잡비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6400),
+            $c('64100', '공사손실충당금전입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6410),
+            $c('64200', '공사손실충당금환입(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6420),
+            $c('64300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 6430),
+            $c('64400', '유류비(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 6440),
+
+            // ================================================================
+            // 비용 — 건설원가 70xxx (parent: '54')
+            // ================================================================
+            $c('70100', '원재료비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7010),
+            $c('70200', '중기및운반비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7020),
+            $c('70300', '급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7030),
+            $c('70400', '임금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7040),
+            $c('70500', '상여금(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7050),
+            $c('70600', '제수당(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7060),
+            $c('70700', '퇴직급여(건설노무비)', 'expense', 'construction_cost', '54', 3, 'construction', 7070),
+            $c('70800', '퇴직보험충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7080),
+            $c('70900', '퇴직금여(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7090),
+            $c('71000', '건설용지비', 'expense', 'construction_cost', '54', 3, 'construction', 7100),
+            $c('71100', '복리후생비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7110),
+            $c('71200', '여비교통비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7120),
+            $c('71300', '접대비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7130),
+            $c('71400', '통신비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7140),
+            $c('71500', '가스수도료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7150),
+            $c('71600', '전력비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7160),
+            $c('71700', '세금과공과금(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7170),
+            $c('71800', '감가상각비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7180),
+            $c('71900', '지급임차료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7190),
+            $c('72000', '수선비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7200),
+            $c('72100', '보험료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7210),
+            $c('72200', '차량유지비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7220),
+            $c('72300', '경상연구개발비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7230),
+            $c('72400', '잡자재대(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7240),
+            $c('72500', '교육훈련비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7250),
+            $c('72600', '도서인쇄비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7260),
+            $c('72700', '회의비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7270),
+            $c('72800', '포장비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7280),
+            $c('72900', '사무용품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7290),
+            $c('73000', '소모품비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7300),
+            $c('73100', '지급수수료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7310),
+            $c('73200', '보관료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7320),
+            $c('73300', '외주가공비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7330),
+            $c('73400', '시험비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7340),
+            $c('73500', '설계용역비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7350),
+            $c('73600', '가설재손료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7360),
+            $c('73700', '잡비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7370),
+            $c('73800', '폐기물처리비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7380),
+            $c('73900', '장비사용료(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7390),
+            $c('74100', '공사손실충당금전입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7410),
+            $c('74200', '공사손실충당금환입(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7420),
+            $c('74300', '외주비(건설경비)', 'expense', 'construction_cost', '54', 3, 'construction', 7430),
+            $c('74900', '명예퇴직금(건설)', 'expense', 'construction_cost', '54', 3, 'construction', 7490),
+
+            // ================================================================
+            // 비용 — 판관비 추가 (parent: '52')
+            // ================================================================
+            $c('80400', '제수당', 'expense', 'selling_admin', '52', 3, 'admin', 8040),
+            $c('80500', '잡급', 'expense', 'selling_admin', '52', 3, 'admin', 8050),
+            $c('80700', '퇴직보험충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8070),
+            $c('80800', '퇴직금여', 'expense', 'selling_admin', '52', 3, 'admin', 8080),
+            $c('81600', '전력비', 'expense', 'selling_admin', '52', 3, 'admin', 8160),
+            $c('82800', '포장비', 'expense', 'selling_admin', '52', 3, 'admin', 8280),
+            $c('83400', '판매촉진비', 'expense', 'selling_admin', '52', 3, 'admin', 8340),
+            $c('83600', '기밀비', 'expense', 'selling_admin', '52', 3, 'admin', 8360),
+            $c('83700', '건물관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8370),
+            $c('83800', '수출제비용', 'expense', 'selling_admin', '52', 3, 'admin', 8380),
+            $c('83900', '판매수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8390),
+            $c('84000', '무형고정자산상각', 'expense', 'selling_admin', '52', 3, 'admin', 8400),
+            $c('84100', '환가료', 'expense', 'selling_admin', '52', 3, 'admin', 8410),
+            $c('84200', '견본비', 'expense', 'selling_admin', '52', 3, 'admin', 8420),
+            $c('84300', '해외접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8430),
+            $c('84400', '해외시장개척비', 'expense', 'selling_admin', '52', 3, 'admin', 8440),
+            $c('84500', '미분양주택관리비', 'expense', 'selling_admin', '52', 3, 'admin', 8450),
+            $c('84600', '수주비', 'expense', 'selling_admin', '52', 3, 'admin', 8460),
+            $c('84700', '하자보수충당금전입', 'expense', 'selling_admin', '52', 3, 'admin', 8470),
+            $c('84900', '명예퇴직금', 'expense', 'selling_admin', '52', 3, 'admin', 8490),
+
+            // ================================================================
+            // 비용 — 영업외비용 추가 (parent: '53')
+            // ================================================================
+            $c('93400', '기타의대손상각비', 'expense', 'other_expense', '53', 3, 'common', 9340),
+            $c('93500', '외화환산손실', 'expense', 'other_expense', '53', 3, 'common', 9350),
+            $c('93600', '매출채권처분손실', 'expense', 'other_expense', '53', 3, 'common', 9360),
+            $c('93700', '단기투자자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9370),
+            $c('93800', '단기투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9380),
+            $c('93900', '재고자산감모손실', 'expense', 'other_expense', '53', 3, 'common', 9390),
+            $c('94000', '재고자산평가손실', 'expense', 'other_expense', '53', 3, 'common', 9400),
+            $c('94100', '재해손실', 'expense', 'other_expense', '53', 3, 'common', 9410),
+            $c('94200', '전기오류수정손실', 'expense', 'other_expense', '53', 3, 'common', 9420),
+            $c('94300', '투자증권손상차손', 'expense', 'other_expense', '53', 3, 'common', 9430),
+            $c('94700', '사채상환손실', 'expense', 'other_expense', '53', 3, 'common', 9470),
+            $c('95000', '투자자산처분손실', 'expense', 'other_expense', '53', 3, 'common', 9500),
+            $c('95100', '중소투자준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9510),
+            $c('95200', '기술개발준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9520),
+            $c('95300', '해외개척준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9530),
+            $c('95400', '지방이전준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9540),
+            $c('95500', '수출손실준비금전입', 'expense', 'other_expense', '53', 3, 'common', 9550),
+            $c('95700', '특별상각', 'expense', 'other_expense', '53', 3, 'common', 9570),
+            // 중단사업
+            $c('99100', '사업중단직접비', 'expense', 'other_expense', '53', 3, 'common', 9910),
+            $c('99200', '중단사업자산손상차손', 'expense', 'other_expense', '53', 3, 'common', 9920),
+            $c('99300', '중단사업손상차환입', 'expense', 'other_expense', '53', 3, 'common', 9930),
+            $c('99700', '중단손익', 'expense', 'other_expense', '53', 3, 'common', 9970),
+        ];
+    }
+};
diff --git a/routes/api/v1/finance.php b/routes/api/v1/finance.php
index 64924f9..2b996bd 100644
--- a/routes/api/v1/finance.php
+++ b/routes/api/v1/finance.php
@@ -163,6 +163,8 @@
     Route::get('/{id}', [CardTransactionController::class, 'show'])->whereNumber('id')->name('v1.card-transactions.show');
     Route::put('/{id}', [CardTransactionController::class, 'update'])->whereNumber('id')->name('v1.card-transactions.update');
     Route::delete('/{id}', [CardTransactionController::class, 'destroy'])->whereNumber('id')->name('v1.card-transactions.destroy');
+    Route::get('/{id}/journal-entries', [CardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [CardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.card-transactions.journal-entries.store');
 });
 
 // Bank Transaction API (은행 거래 조회)
@@ -287,6 +289,10 @@
     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');
     Route::post('/bulk-issue', [TaxInvoiceController::class, 'bulkIssue'])->name('v1.tax-invoices.bulk-issue');
+    Route::get('/{id}/journal-entries', [TaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.store');
+    Route::put('/{id}/journal-entries', [TaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.update');
+    Route::delete('/{id}/journal-entries', [TaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.tax-invoices.journal-entries.destroy');
 });
 
 // Bad Debt API (악성채권 추심관리)
@@ -320,6 +326,8 @@
 Route::prefix('account-subjects')->group(function () {
     Route::get('', [AccountSubjectController::class, 'index'])->name('v1.account-subjects.index');
     Route::post('', [AccountSubjectController::class, 'store'])->name('v1.account-subjects.store');
+    Route::post('/seed-defaults', [AccountSubjectController::class, 'seedDefaults'])->name('v1.account-subjects.seed-defaults');
+    Route::put('/{id}', [AccountSubjectController::class, 'update'])->whereNumber('id')->name('v1.account-subjects.update');
     Route::patch('/{id}/status', [AccountSubjectController::class, 'toggleStatus'])->whereNumber('id')->name('v1.account-subjects.toggle-status');
     Route::delete('/{id}', [AccountSubjectController::class, 'destroy'])->whereNumber('id')->name('v1.account-subjects.destroy');
 });