feat: 수주(Order) ↔ 매출(Sale) 연동 스키마 구현

- sales 테이블: order_id, shipment_id, source_type 컬럼 추가
- orders 테이블: sales_recognition, sale_id 컬럼 추가
- Sale 모델: order(), shipment() 관계 및 createFromOrder/Shipment 팩토리 메서드
- Order 모델: sale(), sales() 관계 및 shouldCreateSaleOnConfirm/Shipment 헬퍼
- 매출 인식 시점: 수주확정 시 / 출하완료 시 / 수동 선택 가능

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/Models/Tenants/Sale.php

@@ -2,6 +2,7 @@
 
 namespace App\Models\Tenants;
 
+use App\Models\Orders\Order;
 use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
@@ -11,8 +12,25 @@ class Sale extends Model
 {
     use BelongsToTenant, SoftDeletes;
 
+    /**
+     * 매출 생성 시점 상수
+     */
+    public const SOURCE_ORDER_CONFIRM = 'order_confirm';      // 수주확정 시
+
+    public const SOURCE_SHIPMENT_COMPLETE = 'shipment_complete'; // 출하완료 시
+
+    public const SOURCE_MANUAL = 'manual';                     // 수동 등록
+
+    public const SOURCE_TYPES = [
+        self::SOURCE_ORDER_CONFIRM => '수주확정',
+        self::SOURCE_SHIPMENT_COMPLETE => '출하완료',
+        self::SOURCE_MANUAL => '수동등록',
+    ];
+
     protected $fillable = [
         'tenant_id',
+        'order_id',
+        'shipment_id',
         'sale_number',
         'sale_date',
         'client_id',
@@ -21,6 +39,7 @@ class Sale extends Model
         'total_amount',
         'description',
         'status',
+        'source_type',
         'account_code',
         'tax_invoice_issued',
         'transaction_statement_issued',
@@ -37,6 +56,8 @@ class Sale extends Model
         'tax_amount' => 'decimal:2',
         'total_amount' => 'decimal:2',
         'client_id' => 'integer',
+        'order_id' => 'integer',
+        'shipment_id' => 'integer',
         'tax_invoice_issued' => 'boolean',
         'transaction_statement_issued' => 'boolean',
         'tax_invoice_id' => 'integer',
@@ -52,6 +73,22 @@ class Sale extends Model
         'invoiced' => '세금계산서발행',
     ];
 
+    /**
+     * 수주 관계
+     */
+    public function order(): BelongsTo
+    {
+        return $this->belongsTo(Order::class);
+    }
+
+    /**
+     * 출하 관계
+     */
+    public function shipment(): BelongsTo
+    {
+        return $this->belongsTo(Shipment::class);
+    }
+
     /**
      * 거래처 관계
      */
@@ -107,4 +144,55 @@ public function canDelete(): bool
     {
         return $this->status === 'draft';
     }
+
+    /**
+     * 생성 시점 라벨
+     */
+    public function getSourceTypeLabelAttribute(): string
+    {
+        return self::SOURCE_TYPES[$this->source_type] ?? $this->source_type ?? '수동등록';
+    }
+
+    /**
+     * 수주에서 매출 생성
+     */
+    public static function createFromOrder(Order $order, string $saleNumber): self
+    {
+        return new self([
+            'tenant_id' => $order->tenant_id,
+            'order_id' => $order->id,
+            'sale_number' => $saleNumber,
+            'sale_date' => now()->toDateString(),
+            'client_id' => $order->client_id,
+            'supply_amount' => $order->supply_amount,
+            'tax_amount' => $order->tax_amount,
+            'total_amount' => $order->total_amount,
+            'description' => "수주 {$order->order_no} 매출",
+            'status' => 'draft',
+            'source_type' => self::SOURCE_ORDER_CONFIRM,
+            'created_by' => $order->updated_by ?? $order->created_by,
+        ]);
+    }
+
+    /**
+     * 출하에서 매출 생성
+     */
+    public static function createFromShipment(Shipment $shipment, string $saleNumber): self
+    {
+        return new self([
+            'tenant_id' => $shipment->tenant_id,
+            'order_id' => $shipment->order_id,
+            'shipment_id' => $shipment->id,
+            'sale_number' => $saleNumber,
+            'sale_date' => $shipment->shipped_date ?? now()->toDateString(),
+            'client_id' => $shipment->order?->client_id,
+            'supply_amount' => $shipment->total_amount / 1.1, // 세전 역산
+            'tax_amount' => $shipment->total_amount - ($shipment->total_amount / 1.1),
+            'total_amount' => $shipment->total_amount,
+            'description' => "출하 {$shipment->shipment_no} 매출",
+            'status' => 'draft',
+            'source_type' => self::SOURCE_SHIPMENT_COMPLETE,
+            'created_by' => $shipment->updated_by ?? $shipment->created_by,
+        ]);
+    }
 }