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From: hskwon <shine1324@gmail.com>
Date: Wed, 17 Dec 2025 22:14:48 +0900
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- 매출(Sale) 및 매입(Purchase) CRUD API 구현
- 문서번호 자동 생성 (SL/PU + YYYYMMDD + 시퀀스)
- 상태 관리 (draft → confirmed → invoiced)
- 확정(confirm) 및 요약(summary) 기능 추가
- BelongsToTenant, SoftDeletes 적용
- Swagger API 문서 작성 완료

추가된 파일:
- 마이그레이션: sales, purchases 테이블
- 모델: Sale, Purchase
- 서비스: SaleService, PurchaseService
- 컨트롤러: SaleController, PurchaseController
- FormRequest: Store/Update 4개
- Swagger: SaleApi.php, PurchaseApi.php

API 엔드포인트 (14개):
- GET/POST /v1/sales, /v1/purchases
- GET/PUT/DELETE /v1/{sales,purchases}/{id}
- POST /v1/{sales,purchases}/{id}/confirm
- GET /v1/{sales,purchases}/summary
---
 CURRENT_WORKS.md                              |  97 +++++
 .../Controllers/Api/V1/PurchaseController.php | 106 ++++++
 .../Controllers/Api/V1/SaleController.php     | 106 ++++++
 .../V1/Purchase/StorePurchaseRequest.php      |  39 ++
 .../V1/Purchase/UpdatePurchaseRequest.php     |  35 ++
 .../Requests/V1/Sale/StoreSaleRequest.php     |  39 ++
 .../Requests/V1/Sale/UpdateSaleRequest.php    |  35 ++
 app/Models/Tenants/Purchase.php               | 102 ++++++
 app/Models/Tenants/Sale.php                   | 105 ++++++
 app/Services/PurchaseService.php              | 278 +++++++++++++++
 app/Services/SaleService.php                  | 278 +++++++++++++++
 app/Swagger/v1/PurchaseApi.php                | 336 +++++++++++++++++
 app/Swagger/v1/SaleApi.php                    | 337 ++++++++++++++++++
 .../2025_12_17_100001_create_sales_table.php  |  48 +++
 ...25_12_17_100002_create_purchases_table.php |  47 +++
 routes/api.php                                |  44 ++-
 16 files changed, 2022 insertions(+), 10 deletions(-)
 create mode 100644 app/Http/Controllers/Api/V1/PurchaseController.php
 create mode 100644 app/Http/Controllers/Api/V1/SaleController.php
 create mode 100644 app/Http/Requests/V1/Purchase/StorePurchaseRequest.php
 create mode 100644 app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
 create mode 100644 app/Http/Requests/V1/Sale/StoreSaleRequest.php
 create mode 100644 app/Http/Requests/V1/Sale/UpdateSaleRequest.php
 create mode 100644 app/Models/Tenants/Purchase.php
 create mode 100644 app/Models/Tenants/Sale.php
 create mode 100644 app/Services/PurchaseService.php
 create mode 100644 app/Services/SaleService.php
 create mode 100644 app/Swagger/v1/PurchaseApi.php
 create mode 100644 app/Swagger/v1/SaleApi.php
 create mode 100644 database/migrations/2025_12_17_100001_create_sales_table.php
 create mode 100644 database/migrations/2025_12_17_100002_create_purchases_table.php

diff --git a/CURRENT_WORKS.md b/CURRENT_WORKS.md
index 3da11fd..983a383 100644
--- a/CURRENT_WORKS.md
+++ b/CURRENT_WORKS.md
@@ -1,5 +1,102 @@
 # SAM API 작업 현황
 
+## 2025-12-17 (화) - 매출/매입 관리 API 개발
+
+### 작업 목표
+- `docs/plans/erp-api-development-plan.md` Phase 1의 2.5 매출/매입 관리
+- 매출(Sale) 및 매입(Purchase) CRUD API 구현
+- 확정(confirm) 기능 및 요약(summary) 조회 기능 포함
+
+### 생성된 마이그레이션 (2개)
+
+| 파일명 | 설명 |
+|--------|------|
+| `2025_12_17_100001_create_sales_table.php` | 매출 테이블 (sale_number, sale_date, client_id, 금액, 상태) |
+| `2025_12_17_100002_create_purchases_table.php` | 매입 테이블 (purchase_number, purchase_date, client_id, 금액, 상태) |
+
+### 생성된 모델 (2개)
+
+**app/Models/Tenants/Sale.php:**
+- 매출 모델 (BelongsToTenant, SoftDeletes)
+- 상태: draft → confirmed → invoiced
+- Relations: client(), deposit(), creator()
+- Methods: canConfirm(), canEdit(), canDelete()
+
+**app/Models/Tenants/Purchase.php:**
+- 매입 모델 (BelongsToTenant, SoftDeletes)
+- 상태: draft → confirmed
+- Relations: client(), withdrawal(), creator()
+- Methods: canConfirm(), canEdit(), canDelete()
+
+### 생성된 서비스 (2개)
+
+**app/Services/SaleService.php:**
+- CRUD, confirm(), summary()
+- 문서번호 자동 생성: SL{YYYYMMDD}{0001}
+- 상태 검증 (수정/삭제는 draft만 가능)
+
+**app/Services/PurchaseService.php:**
+- CRUD, confirm(), summary()
+- 문서번호 자동 생성: PU{YYYYMMDD}{0001}
+- 상태 검증 (수정/삭제는 draft만 가능)
+
+### 생성된 FormRequest (4개)
+
+| 파일 | 설명 |
+|------|------|
+| `app/Http/Requests/V1/Sale/StoreSaleRequest.php` | 매출 등록 검증 |
+| `app/Http/Requests/V1/Sale/UpdateSaleRequest.php` | 매출 수정 검증 |
+| `app/Http/Requests/V1/Purchase/StorePurchaseRequest.php` | 매입 등록 검증 |
+| `app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php` | 매입 수정 검증 |
+
+### 생성된 컨트롤러 (2개)
+
+| 파일 | 엔드포인트 |
+|------|-----------|
+| `SaleController.php` | index, store, show, update, destroy, confirm, summary |
+| `PurchaseController.php` | index, store, show, update, destroy, confirm, summary |
+
+### 수정된 파일
+
+**routes/api.php:**
+- Sales 라우트 그룹 추가 (7개 라우트)
+- Purchases 라우트 그룹 추가 (7개 라우트)
+
+### 생성된 Swagger 문서 (2개)
+
+| 파일 | 설명 |
+|------|------|
+| `app/Swagger/v1/SaleApi.php` | 매출 API 문서 (전체 엔드포인트) |
+| `app/Swagger/v1/PurchaseApi.php` | 매입 API 문서 (전체 엔드포인트) |
+
+### API 엔드포인트
+
+**매출 API (Sales):**
+- `GET /api/v1/sales` - 목록 조회
+- `POST /api/v1/sales` - 등록
+- `GET /api/v1/sales/{id}` - 상세 조회
+- `PUT /api/v1/sales/{id}` - 수정
+- `DELETE /api/v1/sales/{id}` - 삭제
+- `POST /api/v1/sales/{id}/confirm` - 확정
+- `GET /api/v1/sales/summary` - 요약
+
+**매입 API (Purchases):**
+- `GET /api/v1/purchases` - 목록 조회
+- `POST /api/v1/purchases` - 등록
+- `GET /api/v1/purchases/{id}` - 상세 조회
+- `PUT /api/v1/purchases/{id}` - 수정
+- `DELETE /api/v1/purchases/{id}` - 삭제
+- `POST /api/v1/purchases/{id}/confirm` - 확정
+- `GET /api/v1/purchases/summary` - 요약
+
+### 검증 완료
+- ✅ Pint 스타일 검사 통과
+- ✅ 라우트 등록 확인 (14개)
+- ✅ 마이그레이션 실행 성공
+- ✅ Swagger 문서 생성 완료
+
+---
+
 ## 2025-12-13 (금) - Items 테이블 통합 마이그레이션 작성
 
 ### 작업 목표
diff --git a/app/Http/Controllers/Api/V1/PurchaseController.php b/app/Http/Controllers/Api/V1/PurchaseController.php
new file mode 100644
index 0000000..13550bd
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/PurchaseController.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Purchase\StorePurchaseRequest;
+use App\Http\Requests\V1\Purchase\UpdatePurchaseRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\PurchaseService;
+use Illuminate\Http\Request;
+
+class PurchaseController extends Controller
+{
+    public function __construct(
+        private readonly PurchaseService $service
+    ) {}
+
+    /**
+     * 매입 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'start_date',
+            'end_date',
+            'client_id',
+            'status',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $purchases = $this->service->index($params);
+
+        return ApiResponse::handle(__('message.fetched'), $purchases);
+    }
+
+    /**
+     * 매입 등록
+     */
+    public function store(StorePurchaseRequest $request)
+    {
+        $purchase = $this->service->store($request->validated());
+
+        return ApiResponse::handle(__('message.created'), $purchase, 201);
+    }
+
+    /**
+     * 매입 상세
+     */
+    public function show(int $id)
+    {
+        $purchase = $this->service->show($id);
+
+        return ApiResponse::handle(__('message.fetched'), $purchase);
+    }
+
+    /**
+     * 매입 수정
+     */
+    public function update(int $id, UpdatePurchaseRequest $request)
+    {
+        $purchase = $this->service->update($id, $request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $purchase);
+    }
+
+    /**
+     * 매입 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::handle(__('message.deleted'));
+    }
+
+    /**
+     * 매입 확정
+     */
+    public function confirm(int $id)
+    {
+        $purchase = $this->service->confirm($id);
+
+        return ApiResponse::handle(__('message.purchase.confirmed'), $purchase);
+    }
+
+    /**
+     * 매입 요약 (기간별 합계)
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'start_date',
+            'end_date',
+            'client_id',
+            'status',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::handle(__('message.fetched'), $summary);
+    }
+}
diff --git a/app/Http/Controllers/Api/V1/SaleController.php b/app/Http/Controllers/Api/V1/SaleController.php
new file mode 100644
index 0000000..56ef6e7
--- /dev/null
+++ b/app/Http/Controllers/Api/V1/SaleController.php
@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Sale\StoreSaleRequest;
+use App\Http\Requests\V1\Sale\UpdateSaleRequest;
+use App\Http\Responses\ApiResponse;
+use App\Services\SaleService;
+use Illuminate\Http\Request;
+
+class SaleController extends Controller
+{
+    public function __construct(
+        private readonly SaleService $service
+    ) {}
+
+    /**
+     * 매출 목록
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search',
+            'start_date',
+            'end_date',
+            'client_id',
+            'status',
+            'sort_by',
+            'sort_dir',
+            'per_page',
+            'page',
+        ]);
+
+        $sales = $this->service->index($params);
+
+        return ApiResponse::handle(__('message.fetched'), $sales);
+    }
+
+    /**
+     * 매출 등록
+     */
+    public function store(StoreSaleRequest $request)
+    {
+        $sale = $this->service->store($request->validated());
+
+        return ApiResponse::handle(__('message.created'), $sale, 201);
+    }
+
+    /**
+     * 매출 상세
+     */
+    public function show(int $id)
+    {
+        $sale = $this->service->show($id);
+
+        return ApiResponse::handle(__('message.fetched'), $sale);
+    }
+
+    /**
+     * 매출 수정
+     */
+    public function update(int $id, UpdateSaleRequest $request)
+    {
+        $sale = $this->service->update($id, $request->validated());
+
+        return ApiResponse::handle(__('message.updated'), $sale);
+    }
+
+    /**
+     * 매출 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::handle(__('message.deleted'));
+    }
+
+    /**
+     * 매출 확정
+     */
+    public function confirm(int $id)
+    {
+        $sale = $this->service->confirm($id);
+
+        return ApiResponse::handle(__('message.sale.confirmed'), $sale);
+    }
+
+    /**
+     * 매출 요약 (기간별 합계)
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'start_date',
+            'end_date',
+            'client_id',
+            'status',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::handle(__('message.fetched'), $summary);
+    }
+}
diff --git a/app/Http/Requests/V1/Purchase/StorePurchaseRequest.php b/app/Http/Requests/V1/Purchase/StorePurchaseRequest.php
new file mode 100644
index 0000000..e8e17f9
--- /dev/null
+++ b/app/Http/Requests/V1/Purchase/StorePurchaseRequest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\V1\Purchase;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePurchaseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'purchase_date' => ['required', 'date'],
+            'client_id' => ['required', 'integer', 'exists:clients,id'],
+            'supply_amount' => ['required', 'numeric', 'min:0'],
+            'tax_amount' => ['required', 'numeric', 'min:0'],
+            'total_amount' => ['required', 'numeric', 'min:0'],
+            'description' => ['nullable', 'string', 'max:1000'],
+            'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'purchase_date.required' => __('validation.required', ['attribute' => '매입일자']),
+            'client_id.required' => __('validation.required', ['attribute' => '거래처']),
+            'client_id.exists' => __('validation.exists', ['attribute' => '거래처']),
+            'supply_amount.required' => __('validation.required', ['attribute' => '공급가액']),
+            'supply_amount.numeric' => __('validation.numeric', ['attribute' => '공급가액']),
+            'tax_amount.required' => __('validation.required', ['attribute' => '세액']),
+            'total_amount.required' => __('validation.required', ['attribute' => '합계']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php b/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
new file mode 100644
index 0000000..5c89b5b
--- /dev/null
+++ b/app/Http/Requests/V1/Purchase/UpdatePurchaseRequest.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Http\Requests\V1\Purchase;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdatePurchaseRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'purchase_date' => ['sometimes', 'date'],
+            'client_id' => ['sometimes', 'integer', 'exists:clients,id'],
+            'supply_amount' => ['sometimes', 'numeric', 'min:0'],
+            'tax_amount' => ['sometimes', 'numeric', 'min:0'],
+            'total_amount' => ['sometimes', 'numeric', 'min:0'],
+            'description' => ['nullable', 'string', 'max:1000'],
+            'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'client_id.exists' => __('validation.exists', ['attribute' => '거래처']),
+            'supply_amount.numeric' => __('validation.numeric', ['attribute' => '공급가액']),
+            'withdrawal_id.exists' => __('validation.exists', ['attribute' => '출금']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Sale/StoreSaleRequest.php b/app/Http/Requests/V1/Sale/StoreSaleRequest.php
new file mode 100644
index 0000000..d75c0e6
--- /dev/null
+++ b/app/Http/Requests/V1/Sale/StoreSaleRequest.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\V1\Sale;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreSaleRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'sale_date' => ['required', 'date'],
+            'client_id' => ['required', 'integer', 'exists:clients,id'],
+            'supply_amount' => ['required', 'numeric', 'min:0'],
+            'tax_amount' => ['required', 'numeric', 'min:0'],
+            'total_amount' => ['required', 'numeric', 'min:0'],
+            'description' => ['nullable', 'string', 'max:1000'],
+            'deposit_id' => ['nullable', 'integer', 'exists:deposits,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'sale_date.required' => __('validation.required', ['attribute' => '매출일자']),
+            'client_id.required' => __('validation.required', ['attribute' => '거래처']),
+            'client_id.exists' => __('validation.exists', ['attribute' => '거래처']),
+            'supply_amount.required' => __('validation.required', ['attribute' => '공급가액']),
+            'supply_amount.numeric' => __('validation.numeric', ['attribute' => '공급가액']),
+            'tax_amount.required' => __('validation.required', ['attribute' => '세액']),
+            'total_amount.required' => __('validation.required', ['attribute' => '합계']),
+        ];
+    }
+}
diff --git a/app/Http/Requests/V1/Sale/UpdateSaleRequest.php b/app/Http/Requests/V1/Sale/UpdateSaleRequest.php
new file mode 100644
index 0000000..565632a
--- /dev/null
+++ b/app/Http/Requests/V1/Sale/UpdateSaleRequest.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Http\Requests\V1\Sale;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateSaleRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'sale_date' => ['sometimes', 'date'],
+            'client_id' => ['sometimes', 'integer', 'exists:clients,id'],
+            'supply_amount' => ['sometimes', 'numeric', 'min:0'],
+            'tax_amount' => ['sometimes', 'numeric', 'min:0'],
+            'total_amount' => ['sometimes', 'numeric', 'min:0'],
+            'description' => ['nullable', 'string', 'max:1000'],
+            'deposit_id' => ['nullable', 'integer', 'exists:deposits,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'client_id.exists' => __('validation.exists', ['attribute' => '거래처']),
+            'supply_amount.numeric' => __('validation.numeric', ['attribute' => '공급가액']),
+            'deposit_id.exists' => __('validation.exists', ['attribute' => '입금']),
+        ];
+    }
+}
diff --git a/app/Models/Tenants/Purchase.php b/app/Models/Tenants/Purchase.php
new file mode 100644
index 0000000..4f4ed37
--- /dev/null
+++ b/app/Models/Tenants/Purchase.php
@@ -0,0 +1,102 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Purchase extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'purchase_number',
+        'purchase_date',
+        'client_id',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'description',
+        'status',
+        'withdrawal_id',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'purchase_date' => 'date',
+        'supply_amount' => 'decimal:2',
+        'tax_amount' => 'decimal:2',
+        'total_amount' => 'decimal:2',
+        'client_id' => 'integer',
+        'withdrawal_id' => 'integer',
+    ];
+
+    /**
+     * 상태 목록
+     */
+    public const STATUSES = [
+        'draft' => '임시저장',
+        'confirmed' => '확정',
+    ];
+
+    /**
+     * 거래처 관계
+     */
+    public function client(): BelongsTo
+    {
+        return $this->belongsTo(Client::class);
+    }
+
+    /**
+     * 출금 관계
+     */
+    public function withdrawal(): BelongsTo
+    {
+        return $this->belongsTo(Withdrawal::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 확정 가능 여부
+     */
+    public function canConfirm(): bool
+    {
+        return $this->status === 'draft';
+    }
+
+    /**
+     * 수정 가능 여부
+     */
+    public function canEdit(): bool
+    {
+        return $this->status === 'draft';
+    }
+
+    /**
+     * 삭제 가능 여부
+     */
+    public function canDelete(): bool
+    {
+        return $this->status === 'draft';
+    }
+}
diff --git a/app/Models/Tenants/Sale.php b/app/Models/Tenants/Sale.php
new file mode 100644
index 0000000..b9c980a
--- /dev/null
+++ b/app/Models/Tenants/Sale.php
@@ -0,0 +1,105 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Sale extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'sale_number',
+        'sale_date',
+        'client_id',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'description',
+        'status',
+        'tax_invoice_id',
+        'deposit_id',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'sale_date' => 'date',
+        'supply_amount' => 'decimal:2',
+        'tax_amount' => 'decimal:2',
+        'total_amount' => 'decimal:2',
+        'client_id' => 'integer',
+        'tax_invoice_id' => 'integer',
+        'deposit_id' => 'integer',
+    ];
+
+    /**
+     * 상태 목록
+     */
+    public const STATUSES = [
+        'draft' => '임시저장',
+        'confirmed' => '확정',
+        'invoiced' => '세금계산서발행',
+    ];
+
+    /**
+     * 거래처 관계
+     */
+    public function client(): BelongsTo
+    {
+        return $this->belongsTo(Client::class);
+    }
+
+    /**
+     * 입금 관계
+     */
+    public function deposit(): BelongsTo
+    {
+        return $this->belongsTo(Deposit::class);
+    }
+
+    /**
+     * 생성자 관계
+     */
+    public function creator(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\User::class, 'created_by');
+    }
+
+    /**
+     * 상태 라벨
+     */
+    public function getStatusLabelAttribute(): string
+    {
+        return self::STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 확정 가능 여부
+     */
+    public function canConfirm(): bool
+    {
+        return $this->status === 'draft';
+    }
+
+    /**
+     * 수정 가능 여부
+     */
+    public function canEdit(): bool
+    {
+        return $this->status === 'draft';
+    }
+
+    /**
+     * 삭제 가능 여부
+     */
+    public function canDelete(): bool
+    {
+        return $this->status === 'draft';
+    }
+}
diff --git a/app/Services/PurchaseService.php b/app/Services/PurchaseService.php
new file mode 100644
index 0000000..9c9d1b4
--- /dev/null
+++ b/app/Services/PurchaseService.php
@@ -0,0 +1,278 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Purchase;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class PurchaseService extends Service
+{
+    /**
+     * 매입 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Purchase::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name']);
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('purchase_number', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%")
+                    ->orWhereHas('client', function ($q) use ($search) {
+                        $q->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('purchase_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('purchase_date', '<=', $params['end_date']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'purchase_date';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 매입 상세 조회
+     */
+    public function show(int $id): Purchase
+    {
+        $tenantId = $this->tenantId();
+
+        return Purchase::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'withdrawal', 'creator:id,name'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 매입 등록
+     */
+    public function store(array $data): Purchase
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 매입번호 자동 생성
+            $purchaseNumber = $this->generatePurchaseNumber($tenantId, $data['purchase_date']);
+
+            $purchase = new Purchase;
+            $purchase->tenant_id = $tenantId;
+            $purchase->purchase_number = $purchaseNumber;
+            $purchase->purchase_date = $data['purchase_date'];
+            $purchase->client_id = $data['client_id'];
+            $purchase->supply_amount = $data['supply_amount'];
+            $purchase->tax_amount = $data['tax_amount'];
+            $purchase->total_amount = $data['total_amount'];
+            $purchase->description = $data['description'] ?? null;
+            $purchase->status = 'draft';
+            $purchase->withdrawal_id = $data['withdrawal_id'] ?? null;
+            $purchase->created_by = $userId;
+            $purchase->updated_by = $userId;
+            $purchase->save();
+
+            return $purchase->load(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매입 수정
+     */
+    public function update(int $id, array $data): Purchase
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $purchase = Purchase::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // 확정 후에는 수정 불가
+            if (! $purchase->canEdit()) {
+                throw new \Exception(__('error.purchase.cannot_edit'));
+            }
+
+            if (isset($data['purchase_date'])) {
+                $purchase->purchase_date = $data['purchase_date'];
+            }
+            if (isset($data['client_id'])) {
+                $purchase->client_id = $data['client_id'];
+            }
+            if (isset($data['supply_amount'])) {
+                $purchase->supply_amount = $data['supply_amount'];
+            }
+            if (isset($data['tax_amount'])) {
+                $purchase->tax_amount = $data['tax_amount'];
+            }
+            if (isset($data['total_amount'])) {
+                $purchase->total_amount = $data['total_amount'];
+            }
+            if (array_key_exists('description', $data)) {
+                $purchase->description = $data['description'];
+            }
+            if (array_key_exists('withdrawal_id', $data)) {
+                $purchase->withdrawal_id = $data['withdrawal_id'];
+            }
+
+            $purchase->updated_by = $userId;
+            $purchase->save();
+
+            return $purchase->fresh(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매입 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $purchase = Purchase::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // 확정 후에는 삭제 불가
+            if (! $purchase->canDelete()) {
+                throw new \Exception(__('error.purchase.cannot_delete'));
+            }
+
+            $purchase->deleted_by = $userId;
+            $purchase->save();
+            $purchase->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 매입 확정
+     */
+    public function confirm(int $id): Purchase
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $purchase = Purchase::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (! $purchase->canConfirm()) {
+                throw new \Exception(__('error.purchase.cannot_confirm'));
+            }
+
+            $purchase->status = 'confirmed';
+            $purchase->updated_by = $userId;
+            $purchase->save();
+
+            return $purchase->fresh(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매입 요약 (기간별 합계)
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Purchase::query()
+            ->where('tenant_id', $tenantId);
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('purchase_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('purchase_date', '<=', $params['end_date']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 전체 합계
+        $totalSupply = (clone $query)->sum('supply_amount');
+        $totalTax = (clone $query)->sum('tax_amount');
+        $totalAmount = (clone $query)->sum('total_amount');
+        $count = (clone $query)->count();
+
+        // 상태별 합계
+        $byStatus = (clone $query)
+            ->select('status', DB::raw('SUM(total_amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('status')
+            ->get()
+            ->keyBy('status')
+            ->toArray();
+
+        return [
+            'total_supply_amount' => (float) $totalSupply,
+            'total_tax_amount' => (float) $totalTax,
+            'total_amount' => (float) $totalAmount,
+            'total_count' => $count,
+            'by_status' => $byStatus,
+        ];
+    }
+
+    /**
+     * 매입번호 자동 생성
+     */
+    private function generatePurchaseNumber(int $tenantId, string $purchaseDate): string
+    {
+        $prefix = 'PU'.date('Ymd', strtotime($purchaseDate));
+
+        $lastPurchase = Purchase::query()
+            ->where('tenant_id', $tenantId)
+            ->where('purchase_number', 'like', $prefix.'%')
+            ->orderBy('purchase_number', 'desc')
+            ->first();
+
+        if ($lastPurchase) {
+            $lastSeq = (int) substr($lastPurchase->purchase_number, -4);
+            $newSeq = $lastSeq + 1;
+        } else {
+            $newSeq = 1;
+        }
+
+        return $prefix.str_pad($newSeq, 4, '0', STR_PAD_LEFT);
+    }
+}
diff --git a/app/Services/SaleService.php b/app/Services/SaleService.php
new file mode 100644
index 0000000..8ec8ea6
--- /dev/null
+++ b/app/Services/SaleService.php
@@ -0,0 +1,278 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\Sale;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+use Illuminate\Support\Facades\DB;
+
+class SaleService extends Service
+{
+    /**
+     * 매출 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name']);
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('sale_number', 'like', "%{$search}%")
+                    ->orWhere('description', 'like', "%{$search}%")
+                    ->orWhereHas('client', function ($q) use ($search) {
+                        $q->where('name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('sale_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('sale_date', '<=', $params['end_date']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 정렬
+        $sortBy = $params['sort_by'] ?? 'sale_date';
+        $sortDir = $params['sort_dir'] ?? 'desc';
+        $query->orderBy($sortBy, $sortDir);
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 매출 상세 조회
+     */
+    public function show(int $id): Sale
+    {
+        $tenantId = $this->tenantId();
+
+        return Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->with(['client:id,name', 'deposit', 'creator:id,name'])
+            ->findOrFail($id);
+    }
+
+    /**
+     * 매출 등록
+     */
+    public function store(array $data): Sale
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($data, $tenantId, $userId) {
+            // 매출번호 자동 생성
+            $saleNumber = $this->generateSaleNumber($tenantId, $data['sale_date']);
+
+            $sale = new Sale;
+            $sale->tenant_id = $tenantId;
+            $sale->sale_number = $saleNumber;
+            $sale->sale_date = $data['sale_date'];
+            $sale->client_id = $data['client_id'];
+            $sale->supply_amount = $data['supply_amount'];
+            $sale->tax_amount = $data['tax_amount'];
+            $sale->total_amount = $data['total_amount'];
+            $sale->description = $data['description'] ?? null;
+            $sale->status = 'draft';
+            $sale->deposit_id = $data['deposit_id'] ?? null;
+            $sale->created_by = $userId;
+            $sale->updated_by = $userId;
+            $sale->save();
+
+            return $sale->load(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매출 수정
+     */
+    public function update(int $id, array $data): Sale
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $data, $tenantId, $userId) {
+            $sale = Sale::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // 확정 후에는 수정 불가
+            if (! $sale->canEdit()) {
+                throw new \Exception(__('error.sale.cannot_edit'));
+            }
+
+            if (isset($data['sale_date'])) {
+                $sale->sale_date = $data['sale_date'];
+            }
+            if (isset($data['client_id'])) {
+                $sale->client_id = $data['client_id'];
+            }
+            if (isset($data['supply_amount'])) {
+                $sale->supply_amount = $data['supply_amount'];
+            }
+            if (isset($data['tax_amount'])) {
+                $sale->tax_amount = $data['tax_amount'];
+            }
+            if (isset($data['total_amount'])) {
+                $sale->total_amount = $data['total_amount'];
+            }
+            if (array_key_exists('description', $data)) {
+                $sale->description = $data['description'];
+            }
+            if (array_key_exists('deposit_id', $data)) {
+                $sale->deposit_id = $data['deposit_id'];
+            }
+
+            $sale->updated_by = $userId;
+            $sale->save();
+
+            return $sale->fresh(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매출 삭제
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $sale = Sale::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            // 확정 후에는 삭제 불가
+            if (! $sale->canDelete()) {
+                throw new \Exception(__('error.sale.cannot_delete'));
+            }
+
+            $sale->deleted_by = $userId;
+            $sale->save();
+            $sale->delete();
+
+            return true;
+        });
+    }
+
+    /**
+     * 매출 확정
+     */
+    public function confirm(int $id): Sale
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        return DB::transaction(function () use ($id, $tenantId, $userId) {
+            $sale = Sale::query()
+                ->where('tenant_id', $tenantId)
+                ->findOrFail($id);
+
+            if (! $sale->canConfirm()) {
+                throw new \Exception(__('error.sale.cannot_confirm'));
+            }
+
+            $sale->status = 'confirmed';
+            $sale->updated_by = $userId;
+            $sale->save();
+
+            return $sale->fresh(['client:id,name']);
+        });
+    }
+
+    /**
+     * 매출 요약 (기간별 합계)
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = Sale::query()
+            ->where('tenant_id', $tenantId);
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('sale_date', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('sale_date', '<=', $params['end_date']);
+        }
+
+        // 거래처 필터
+        if (! empty($params['client_id'])) {
+            $query->where('client_id', $params['client_id']);
+        }
+
+        // 상태 필터
+        if (! empty($params['status'])) {
+            $query->where('status', $params['status']);
+        }
+
+        // 전체 합계
+        $totalSupply = (clone $query)->sum('supply_amount');
+        $totalTax = (clone $query)->sum('tax_amount');
+        $totalAmount = (clone $query)->sum('total_amount');
+        $count = (clone $query)->count();
+
+        // 상태별 합계
+        $byStatus = (clone $query)
+            ->select('status', DB::raw('SUM(total_amount) as total'), DB::raw('COUNT(*) as count'))
+            ->groupBy('status')
+            ->get()
+            ->keyBy('status')
+            ->toArray();
+
+        return [
+            'total_supply_amount' => (float) $totalSupply,
+            'total_tax_amount' => (float) $totalTax,
+            'total_amount' => (float) $totalAmount,
+            'total_count' => $count,
+            'by_status' => $byStatus,
+        ];
+    }
+
+    /**
+     * 매출번호 자동 생성
+     */
+    private function generateSaleNumber(int $tenantId, string $saleDate): string
+    {
+        $prefix = 'SL'.date('Ymd', strtotime($saleDate));
+
+        $lastSale = Sale::query()
+            ->where('tenant_id', $tenantId)
+            ->where('sale_number', 'like', $prefix.'%')
+            ->orderBy('sale_number', 'desc')
+            ->first();
+
+        if ($lastSale) {
+            $lastSeq = (int) substr($lastSale->sale_number, -4);
+            $newSeq = $lastSeq + 1;
+        } else {
+            $newSeq = 1;
+        }
+
+        return $prefix.str_pad($newSeq, 4, '0', STR_PAD_LEFT);
+    }
+}
diff --git a/app/Swagger/v1/PurchaseApi.php b/app/Swagger/v1/PurchaseApi.php
new file mode 100644
index 0000000..1a1fedc
--- /dev/null
+++ b/app/Swagger/v1/PurchaseApi.php
@@ -0,0 +1,336 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Purchases", description="매입 관리")
+ *
+ * @OA\Schema(
+ *     schema="Purchase",
+ *     type="object",
+ *     description="매입 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="매입 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="purchase_number", type="string", example="PU202501150001", description="매입번호"),
+ *     @OA\Property(property="purchase_date", type="string", format="date", example="2025-01-15", description="매입일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매입", nullable=true, description="적요"),
+ *     @OA\Property(property="status", type="string", enum={"draft","confirmed"}, example="draft", description="상태"),
+ *     @OA\Property(property="withdrawal_id", type="integer", example=1, nullable=true, description="출금 연결 ID"),
+ *     @OA\Property(property="client", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="name", type="string", example="(주)공급사"),
+ *         description="거래처 정보"
+ *     ),
+ *     @OA\Property(property="created_by", type="integer", example=1, nullable=true, description="생성자 ID"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PurchaseCreateRequest",
+ *     type="object",
+ *     required={"purchase_date","client_id","supply_amount","tax_amount","total_amount"},
+ *     description="매입 등록 요청",
+ *
+ *     @OA\Property(property="purchase_date", type="string", format="date", example="2025-01-15", description="매입일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매입", maxLength=1000, nullable=true, description="적요"),
+ *     @OA\Property(property="withdrawal_id", type="integer", example=1, nullable=true, description="출금 연결 ID")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PurchaseUpdateRequest",
+ *     type="object",
+ *     description="매입 수정 요청",
+ *
+ *     @OA\Property(property="purchase_date", type="string", format="date", example="2025-01-15", description="매입일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매입", maxLength=1000, nullable=true, description="적요"),
+ *     @OA\Property(property="withdrawal_id", type="integer", example=1, nullable=true, description="출금 연결 ID")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="PurchaseSummary",
+ *     type="object",
+ *     description="매입 요약",
+ *
+ *     @OA\Property(property="total_supply_amount", type="number", format="float", example=10000000, description="총 공급가액"),
+ *     @OA\Property(property="total_tax_amount", type="number", format="float", example=1000000, description="총 세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=11000000, description="총 합계"),
+ *     @OA\Property(property="total_count", type="integer", example=10, description="총 건수"),
+ *     @OA\Property(property="by_status", type="object", description="상태별 합계",
+ *         @OA\Property(property="draft", type="object",
+ *             @OA\Property(property="total", type="number", example=5500000),
+ *             @OA\Property(property="count", type="integer", example=5)
+ *         ),
+ *         @OA\Property(property="confirmed", type="object",
+ *             @OA\Property(property="total", type="number", example=5500000),
+ *             @OA\Property(property="count", type="integer", example=5)
+ *         )
+ *     )
+ * )
+ */
+class PurchaseApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/purchases",
+     *     tags={"Purchases"},
+     *     summary="매입 목록 조회",
+     *     description="매입 목록을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="search", in="query", description="검색어 (매입번호, 거래처명, 적요)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string", enum={"draft","confirmed"})),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"purchase_date","total_amount","created_at"}, default="purchase_date")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="desc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Purchase")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=50)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/purchases",
+     *     tags={"Purchases"},
+     *     summary="매입 등록",
+     *     description="새로운 매입을 등록합니다. 매입번호는 자동 생성됩니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PurchaseCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="등록 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Purchase")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/purchases/summary",
+     *     tags={"Purchases"},
+     *     summary="매입 요약 조회",
+     *     description="기간별 매입 요약을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string", enum={"draft","confirmed"})),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/PurchaseSummary")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function summary() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/purchases/{id}",
+     *     tags={"Purchases"},
+     *     summary="매입 상세 조회",
+     *     description="매입 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매입 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Purchase")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매입 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/purchases/{id}",
+     *     tags={"Purchases"},
+     *     summary="매입 수정",
+     *     description="매입 정보를 수정합니다. 임시저장(draft) 상태에서만 수정 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매입 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/PurchaseUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Purchase")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청 또는 수정 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매입 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/purchases/{id}",
+     *     tags={"Purchases"},
+     *     summary="매입 삭제",
+     *     description="매입을 삭제합니다. 임시저장(draft) 상태에서만 삭제 가능합니다. (Soft Delete)",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매입 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/ApiResponse")
+     *     ),
+     *
+     *     @OA\Response(response=400, description="삭제 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매입 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/purchases/{id}/confirm",
+     *     tags={"Purchases"},
+     *     summary="매입 확정",
+     *     description="매입을 확정합니다. 임시저장(draft) 상태에서만 확정 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매입 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="확정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Purchase")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="확정 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매입 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function confirm() {}
+}
diff --git a/app/Swagger/v1/SaleApi.php b/app/Swagger/v1/SaleApi.php
new file mode 100644
index 0000000..75b23c3
--- /dev/null
+++ b/app/Swagger/v1/SaleApi.php
@@ -0,0 +1,337 @@
+<?php
+
+namespace App\Swagger\v1;
+
+/**
+ * @OA\Tag(name="Sales", description="매출 관리")
+ *
+ * @OA\Schema(
+ *     schema="Sale",
+ *     type="object",
+ *     description="매출 정보",
+ *
+ *     @OA\Property(property="id", type="integer", example=1, description="매출 ID"),
+ *     @OA\Property(property="tenant_id", type="integer", example=1, description="테넌트 ID"),
+ *     @OA\Property(property="sale_number", type="string", example="SL202501150001", description="매출번호"),
+ *     @OA\Property(property="sale_date", type="string", format="date", example="2025-01-15", description="매출일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매출", nullable=true, description="적요"),
+ *     @OA\Property(property="status", type="string", enum={"draft","confirmed","invoiced"}, example="draft", description="상태"),
+ *     @OA\Property(property="tax_invoice_id", type="integer", example=1, nullable=true, description="세금계산서 ID"),
+ *     @OA\Property(property="deposit_id", type="integer", example=1, nullable=true, description="입금 연결 ID"),
+ *     @OA\Property(property="client", type="object", nullable=true,
+ *         @OA\Property(property="id", type="integer", example=1),
+ *         @OA\Property(property="name", type="string", example="(주)테스트"),
+ *         description="거래처 정보"
+ *     ),
+ *     @OA\Property(property="created_by", type="integer", example=1, nullable=true, description="생성자 ID"),
+ *     @OA\Property(property="created_at", type="string", format="date-time"),
+ *     @OA\Property(property="updated_at", type="string", format="date-time")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="SaleCreateRequest",
+ *     type="object",
+ *     required={"sale_date","client_id","supply_amount","tax_amount","total_amount"},
+ *     description="매출 등록 요청",
+ *
+ *     @OA\Property(property="sale_date", type="string", format="date", example="2025-01-15", description="매출일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매출", maxLength=1000, nullable=true, description="적요"),
+ *     @OA\Property(property="deposit_id", type="integer", example=1, nullable=true, description="입금 연결 ID")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="SaleUpdateRequest",
+ *     type="object",
+ *     description="매출 수정 요청",
+ *
+ *     @OA\Property(property="sale_date", type="string", format="date", example="2025-01-15", description="매출일"),
+ *     @OA\Property(property="client_id", type="integer", example=1, description="거래처 ID"),
+ *     @OA\Property(property="supply_amount", type="number", format="float", example=1000000, description="공급가액"),
+ *     @OA\Property(property="tax_amount", type="number", format="float", example=100000, description="세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=1100000, description="합계"),
+ *     @OA\Property(property="description", type="string", example="1월 매출", maxLength=1000, nullable=true, description="적요"),
+ *     @OA\Property(property="deposit_id", type="integer", example=1, nullable=true, description="입금 연결 ID")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="SaleSummary",
+ *     type="object",
+ *     description="매출 요약",
+ *
+ *     @OA\Property(property="total_supply_amount", type="number", format="float", example=10000000, description="총 공급가액"),
+ *     @OA\Property(property="total_tax_amount", type="number", format="float", example=1000000, description="총 세액"),
+ *     @OA\Property(property="total_amount", type="number", format="float", example=11000000, description="총 합계"),
+ *     @OA\Property(property="total_count", type="integer", example=10, description="총 건수"),
+ *     @OA\Property(property="by_status", type="object", description="상태별 합계",
+ *         @OA\Property(property="draft", type="object",
+ *             @OA\Property(property="total", type="number", example=5500000),
+ *             @OA\Property(property="count", type="integer", example=5)
+ *         ),
+ *         @OA\Property(property="confirmed", type="object",
+ *             @OA\Property(property="total", type="number", example=5500000),
+ *             @OA\Property(property="count", type="integer", example=5)
+ *         )
+ *     )
+ * )
+ */
+class SaleApi
+{
+    /**
+     * @OA\Get(
+     *     path="/api/v1/sales",
+     *     tags={"Sales"},
+     *     summary="매출 목록 조회",
+     *     description="매출 목록을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="search", in="query", description="검색어 (매출번호, 거래처명, 적요)", @OA\Schema(type="string")),
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string", enum={"draft","confirmed","invoiced"})),
+     *     @OA\Parameter(name="sort_by", in="query", description="정렬 기준", @OA\Schema(type="string", enum={"sale_date","total_amount","created_at"}, default="sale_date")),
+     *     @OA\Parameter(name="sort_dir", in="query", description="정렬 방향", @OA\Schema(type="string", enum={"asc","desc"}, default="desc")),
+     *     @OA\Parameter(ref="#/components/parameters/Page"),
+     *     @OA\Parameter(ref="#/components/parameters/Size"),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(
+     *                         property="data",
+     *                         type="object",
+     *                         @OA\Property(property="current_page", type="integer", example=1),
+     *                         @OA\Property(property="data", type="array", @OA\Items(ref="#/components/schemas/Sale")),
+     *                         @OA\Property(property="per_page", type="integer", example=20),
+     *                         @OA\Property(property="total", type="integer", example=50)
+     *                     )
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function index() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/sales",
+     *     tags={"Sales"},
+     *     summary="매출 등록",
+     *     description="새로운 매출을 등록합니다. 매출번호는 자동 생성됩니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/SaleCreateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=201,
+     *         description="등록 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Sale")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function store() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/sales/summary",
+     *     tags={"Sales"},
+     *     summary="매출 요약 조회",
+     *     description="기간별 매출 요약을 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="start_date", in="query", description="시작일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="end_date", in="query", description="종료일", @OA\Schema(type="string", format="date")),
+     *     @OA\Parameter(name="client_id", in="query", description="거래처 ID", @OA\Schema(type="integer")),
+     *     @OA\Parameter(name="status", in="query", description="상태", @OA\Schema(type="string", enum={"draft","confirmed","invoiced"})),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/SaleSummary")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function summary() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/sales/{id}",
+     *     tags={"Sales"},
+     *     summary="매출 상세 조회",
+     *     description="매출 상세 정보를 조회합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매출 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="조회 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Sale")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매출 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function show() {}
+
+    /**
+     * @OA\Put(
+     *     path="/api/v1/sales/{id}",
+     *     tags={"Sales"},
+     *     summary="매출 수정",
+     *     description="매출 정보를 수정합니다. 임시저장(draft) 상태에서만 수정 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매출 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\RequestBody(
+     *         required=true,
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/SaleUpdateRequest")
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="수정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Sale")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="잘못된 요청 또는 수정 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매출 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function update() {}
+
+    /**
+     * @OA\Delete(
+     *     path="/api/v1/sales/{id}",
+     *     tags={"Sales"},
+     *     summary="매출 삭제",
+     *     description="매출을 삭제합니다. 임시저장(draft) 상태에서만 삭제 가능합니다. (Soft Delete)",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매출 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="삭제 성공",
+     *
+     *         @OA\JsonContent(ref="#/components/schemas/ApiResponse")
+     *     ),
+     *
+     *     @OA\Response(response=400, description="삭제 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매출 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function destroy() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/sales/{id}/confirm",
+     *     tags={"Sales"},
+     *     summary="매출 확정",
+     *     description="매출을 확정합니다. 임시저장(draft) 상태에서만 확정 가능합니다.",
+     *     security={{"ApiKeyAuth":{}},{"BearerAuth":{}}},
+     *
+     *     @OA\Parameter(name="id", in="path", required=true, description="매출 ID", @OA\Schema(type="integer")),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="확정 성공",
+     *
+     *         @OA\JsonContent(
+     *             allOf={
+     *
+     *                 @OA\Schema(ref="#/components/schemas/ApiResponse"),
+     *                 @OA\Schema(
+     *
+     *                     @OA\Property(property="data", ref="#/components/schemas/Sale")
+     *                 )
+     *             }
+     *         )
+     *     ),
+     *
+     *     @OA\Response(response=400, description="확정 불가", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=401, description="인증 실패", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=404, description="매출 없음", @OA\JsonContent(ref="#/components/schemas/ErrorResponse")),
+     *     @OA\Response(response=500, description="서버 에러", @OA\JsonContent(ref="#/components/schemas/ErrorResponse"))
+     * )
+     */
+    public function confirm() {}
+}
diff --git a/database/migrations/2025_12_17_100001_create_sales_table.php b/database/migrations/2025_12_17_100001_create_sales_table.php
new file mode 100644
index 0000000..fefeb42
--- /dev/null
+++ b/database/migrations/2025_12_17_100001_create_sales_table.php
@@ -0,0 +1,48 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('sales', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('sale_number', 30)->comment('매출번호');
+            $table->date('sale_date')->comment('매출일자');
+            $table->unsignedBigInteger('client_id')->comment('거래처 ID');
+            $table->decimal('supply_amount', 15, 2)->comment('공급가액');
+            $table->decimal('tax_amount', 15, 2)->comment('세액');
+            $table->decimal('total_amount', 15, 2)->comment('합계');
+            $table->text('description')->nullable()->comment('적요');
+            $table->string('status', 20)->default('draft')->comment('상태: draft/confirmed/invoiced');
+            $table->unsignedBigInteger('tax_invoice_id')->nullable()->comment('세금계산서 ID');
+            $table->unsignedBigInteger('deposit_id')->nullable()->comment('입금 연결 ID');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->softDeletes();
+            $table->timestamps();
+
+            // 인덱스
+            $table->unique(['tenant_id', 'sale_number'], 'uk_tenant_sale_number');
+            $table->index(['tenant_id', 'sale_date'], 'idx_tenant_sale_date');
+            $table->index('client_id', 'idx_client');
+            $table->index('status', 'idx_status');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('sales');
+    }
+};
diff --git a/database/migrations/2025_12_17_100002_create_purchases_table.php b/database/migrations/2025_12_17_100002_create_purchases_table.php
new file mode 100644
index 0000000..797061a
--- /dev/null
+++ b/database/migrations/2025_12_17_100002_create_purchases_table.php
@@ -0,0 +1,47 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('purchases', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('purchase_number', 30)->comment('매입번호');
+            $table->date('purchase_date')->comment('매입일자');
+            $table->unsignedBigInteger('client_id')->comment('거래처 ID');
+            $table->decimal('supply_amount', 15, 2)->comment('공급가액');
+            $table->decimal('tax_amount', 15, 2)->comment('세액');
+            $table->decimal('total_amount', 15, 2)->comment('합계');
+            $table->text('description')->nullable()->comment('적요');
+            $table->string('status', 20)->default('draft')->comment('상태: draft/confirmed');
+            $table->unsignedBigInteger('withdrawal_id')->nullable()->comment('출금 연결 ID');
+            $table->unsignedBigInteger('created_by')->nullable()->comment('생성자');
+            $table->unsignedBigInteger('updated_by')->nullable()->comment('수정자');
+            $table->unsignedBigInteger('deleted_by')->nullable()->comment('삭제자');
+            $table->softDeletes();
+            $table->timestamps();
+
+            // 인덱스
+            $table->unique(['tenant_id', 'purchase_number'], 'uk_tenant_purchase_number');
+            $table->index(['tenant_id', 'purchase_date'], 'idx_tenant_purchase_date');
+            $table->index('client_id', 'idx_client');
+            $table->index('status', 'idx_status');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('purchases');
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index b27c7da..33f6321 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -4,7 +4,9 @@
 use App\Http\Controllers\Api\V1\AdminController;
 use App\Http\Controllers\Api\V1\ApiController;
 use App\Http\Controllers\Api\V1\AttendanceController;
+use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BoardController;
+use App\Http\Controllers\Api\V1\CardController;
 use App\Http\Controllers\Api\V1\CategoryController;
 use App\Http\Controllers\Api\V1\CategoryFieldController;
 use App\Http\Controllers\Api\V1\CategoryLogController;
@@ -14,6 +16,7 @@
 use App\Http\Controllers\Api\V1\ClientGroupController;
 use App\Http\Controllers\Api\V1\CommonController;
 use App\Http\Controllers\Api\V1\DepartmentController;
+use App\Http\Controllers\Api\V1\DepositController;
 use App\Http\Controllers\Api\V1\Design\AuditLogController as DesignAuditLogController;
 use App\Http\Controllers\Api\V1\Design\BomCalculationController;
 use App\Http\Controllers\Api\V1\Design\BomTemplateController as DesignBomTemplateController;
@@ -35,35 +38,34 @@
 use App\Http\Controllers\Api\V1\ItemsBomController;
 use App\Http\Controllers\Api\V1\ItemsController;
 use App\Http\Controllers\Api\V1\ItemsFileController;
+// use App\Http\Controllers\Api\V1\MaterialController; // REMOVED: materials 테이블 삭제됨
 use App\Http\Controllers\Api\V1\LeaveController;
 use App\Http\Controllers\Api\V1\MenuController;
 use App\Http\Controllers\Api\V1\ModelSetController;
-// use App\Http\Controllers\Api\V1\MaterialController; // REMOVED: materials 테이블 삭제됨
 use App\Http\Controllers\Api\V1\PermissionController;
 use App\Http\Controllers\Api\V1\PostController;
-use App\Http\Controllers\Api\V1\PricingController;
-use App\Http\Controllers\Api\V1\QuoteController;
-use App\Http\Controllers\Api\V1\RefreshController;
 // use App\Http\Controllers\Api\V1\ProductBomItemController; // REMOVED: products 테이블 삭제됨
 // use App\Http\Controllers\Api\V1\ProductController; // REMOVED: products 테이블 삭제됨
+use App\Http\Controllers\Api\V1\PricingController;
+use App\Http\Controllers\Api\V1\PurchaseController;
+use App\Http\Controllers\Api\V1\QuoteController;
+use App\Http\Controllers\Api\V1\RefreshController;
 use App\Http\Controllers\Api\V1\RegisterController;
 use App\Http\Controllers\Api\V1\RoleController;
 use App\Http\Controllers\Api\V1\RolePermissionController;
-use App\Http\Controllers\Api\V1\BankAccountController;
-use App\Http\Controllers\Api\V1\CardController;
-use App\Http\Controllers\Api\V1\DepositController;
-use App\Http\Controllers\Api\V1\WithdrawalController;
+use App\Http\Controllers\Api\V1\SaleController;
 use App\Http\Controllers\Api\V1\SiteController;
 use App\Http\Controllers\Api\V1\TenantController;
 use App\Http\Controllers\Api\V1\TenantFieldSettingController;
-// 설계 전용 (디자인 네임스페이스)
 use App\Http\Controllers\Api\V1\TenantOptionGroupController;
+// 설계 전용 (디자인 네임스페이스)
 use App\Http\Controllers\Api\V1\TenantOptionValueController;
 use App\Http\Controllers\Api\V1\TenantStatFieldController;
 use App\Http\Controllers\Api\V1\TenantUserProfileController;
 use App\Http\Controllers\Api\V1\UserController;
-// 모델셋 관리 (견적 시스템)
 use App\Http\Controllers\Api\V1\UserRoleController;
+// 모델셋 관리 (견적 시스템)
+use App\Http\Controllers\Api\V1\WithdrawalController;
 use App\Http\Controllers\Api\V1\WorkSettingController;
 use Illuminate\Support\Facades\Route;
 
@@ -316,6 +318,28 @@
             Route::delete('/{id}', [WithdrawalController::class, 'destroy'])->whereNumber('id')->name('v1.withdrawals.destroy');
         });
 
+        // Sale API (매출 관리)
+        Route::prefix('sales')->group(function () {
+            Route::get('', [SaleController::class, 'index'])->name('v1.sales.index');
+            Route::post('', [SaleController::class, 'store'])->name('v1.sales.store');
+            Route::get('/summary', [SaleController::class, 'summary'])->name('v1.sales.summary');
+            Route::get('/{id}', [SaleController::class, 'show'])->whereNumber('id')->name('v1.sales.show');
+            Route::put('/{id}', [SaleController::class, 'update'])->whereNumber('id')->name('v1.sales.update');
+            Route::delete('/{id}', [SaleController::class, 'destroy'])->whereNumber('id')->name('v1.sales.destroy');
+            Route::post('/{id}/confirm', [SaleController::class, 'confirm'])->whereNumber('id')->name('v1.sales.confirm');
+        });
+
+        // Purchase API (매입 관리)
+        Route::prefix('purchases')->group(function () {
+            Route::get('', [PurchaseController::class, 'index'])->name('v1.purchases.index');
+            Route::post('', [PurchaseController::class, 'store'])->name('v1.purchases.store');
+            Route::get('/summary', [PurchaseController::class, 'summary'])->name('v1.purchases.summary');
+            Route::get('/{id}', [PurchaseController::class, 'show'])->whereNumber('id')->name('v1.purchases.show');
+            Route::put('/{id}', [PurchaseController::class, 'update'])->whereNumber('id')->name('v1.purchases.update');
+            Route::delete('/{id}', [PurchaseController::class, 'destroy'])->whereNumber('id')->name('v1.purchases.destroy');
+            Route::post('/{id}/confirm', [PurchaseController::class, 'confirm'])->whereNumber('id')->name('v1.purchases.confirm');
+        });
+
         // Permission API
         Route::prefix('permissions')->group(function () {
             Route::get('departments/{dept_id}/menu-matrix', [PermissionController::class, 'deptMenuMatrix'])->name('v1.permissions.deptMenuMatrix'); // 부서별 권한 메트릭스