diff --git a/CURRENT_WORKS.md b/CURRENT_WORKS.md
index d65c40a..c95d053 100644
--- a/CURRENT_WORKS.md
+++ b/CURRENT_WORKS.md
@@ -1,3 +1,42 @@
+## 2026-01-21 (화) - TodayIssue 헤더 알림 API (Phase 3 완료)
+
+### 작업 목표
+- TodayIssue + 알림 시스템 통합 Phase 3: 헤더 알림 API 구현
+- 읽지 않은 이슈 목록/개수 조회, 읽음 처리 API 구현
+
+### 수정된 파일
+| 파일명 | 설명 |
+|--------|------|
+| `app/Services/TodayIssueService.php` | getUnreadList(), getUnreadCount(), markAllAsRead() 추가 |
+| `app/Http/Controllers/Api/V1/TodayIssueController.php` | unread(), unreadCount(), markAsRead(), markAllAsRead() 추가 |
+| `routes/api.php` | 4개 엔드포인트 추가 |
+| `lang/ko/message.php` | today_issue.marked_as_read, all_marked_as_read 메시지 추가 |
+| `app/Swagger/v1/TodayIssueApi.php` | 4개 엔드포인트 + 스키마 문서화 |
+| `app/Swagger/v1/ComprehensiveAnalysisApi.php` | 스키마 이름 충돌 해결 (TodayIssueItem → ComprehensiveTodayIssueItem) |
+
+### API 엔드포인트
+| Method | Endpoint | 설명 |
+|--------|----------|------|
+| GET | `/api/v1/today-issues/unread` | 읽지 않은 이슈 목록 (헤더 알림 드롭다운용) |
+| GET | `/api/v1/today-issues/unread/count` | 읽지 않은 이슈 개수 (헤더 뱃지용) |
+| POST | `/api/v1/today-issues/{id}/read` | 단일 이슈 읽음 처리 |
+| POST | `/api/v1/today-issues/read-all` | 모든 이슈 읽음 처리 |
+
+### 검증 완료
+- [x] Pint 코드 스타일 통과
+- [x] Swagger 문서 생성 완료
+- [x] PHP 문법 검증 통과
+- [x] Service-First 아키텍처 준수
+- [x] Multi-tenancy (tenant_id 필터링) 적용
+- [x] i18n 메시지 키 사용
+
+### 계획 문서
+- `docs/plans/today-issue-notification-integration-plan.md`
+- 백엔드 작업 완료 (Phase 1-3: 100%)
+- Phase 4 (React 헤더 연동)는 프론트엔드 담당
+
+---
+
 ## 2026-01-11 (토) - Labor(노임관리) API 구현
 
 ### 작업 목표
diff --git a/LOGICAL_RELATIONSHIPS.md b/LOGICAL_RELATIONSHIPS.md
index 4ebd731..e85a746 100644
--- a/LOGICAL_RELATIONSHIPS.md
+++ b/LOGICAL_RELATIONSHIPS.md
@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-01-21 10:38:32
+> **자동 생성**: 2026-01-21 20:45:47
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -730,6 +730,11 @@ ### expected_expenses
 - **bankAccount()**: belongsTo → `bank_accounts`
 - **creator()**: belongsTo → `users`
 
+### expense_accounts
+**모델**: `App\Models\Tenants\ExpenseAccount`
+
+- **vendor()**: belongsTo → `clients`
+
 ### leaves
 **모델**: `App\Models\Tenants\Leave`
 
@@ -818,6 +823,12 @@ ### sales
 - **deposit()**: belongsTo → `deposits`
 - **creator()**: belongsTo → `users`
 
+### schedules
+**모델**: `App\Models\Tenants\Schedule`
+
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
+
 ### setting_field_defs
 **모델**: `App\Models\Tenants\SettingFieldDef`
 
@@ -923,6 +934,10 @@ ### tenant_user_profiles
 - **rankPosition()**: belongsTo → `positions`
 - **titlePosition()**: belongsTo → `positions`
 
+### today_issues
+**모델**: `App\Models\Tenants\TodayIssue`
+
+
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`
 
diff --git a/app/Http/Controllers/Api/V1/TodayIssueController.php b/app/Http/Controllers/Api/V1/TodayIssueController.php
index a4330d3..e25eff5 100644
--- a/app/Http/Controllers/Api/V1/TodayIssueController.php
+++ b/app/Http/Controllers/Api/V1/TodayIssueController.php
@@ -2,8 +2,8 @@
 
 namespace App\Http\Controllers\Api\V1;
 
-use App\Http\Controllers\Controller;
 use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
 use App\Services\TodayIssueService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -25,4 +25,53 @@ public function summary(Request $request): JsonResponse
             return $this->todayIssueService->summary($limit);
         }, __('message.fetched'));
     }
-}
\ No newline at end of file
+
+    /**
+     * 읽지 않은 이슈 목록 조회 (헤더 알림용)
+     */
+    public function unread(Request $request): JsonResponse
+    {
+        $limit = (int) $request->input('limit', 10);
+
+        return ApiResponse::handle(function () use ($limit) {
+            return $this->todayIssueService->getUnreadList($limit);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 읽지 않은 이슈 개수 조회 (헤더 알림 뱃지용)
+     */
+    public function unreadCount(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return ['count' => $this->todayIssueService->getUnreadCount()];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 이슈 읽음 처리
+     */
+    public function markAsRead(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $result = $this->todayIssueService->markAsRead($id);
+            if (! $result) {
+                throw new \App\Exceptions\ApiException(__('error.not_found'), 404);
+            }
+
+            return null;
+        }, __('message.today_issue.marked_as_read'));
+    }
+
+    /**
+     * 모든 이슈 읽음 처리
+     */
+    public function markAllAsRead(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            $count = $this->todayIssueService->markAllAsRead();
+
+            return ['count' => $count];
+        }, __('message.today_issue.all_marked_as_read'));
+    }
+}
diff --git a/app/Models/NotificationSettingGroup.php b/app/Models/NotificationSettingGroup.php
index 057a44d..a2ae4b0 100644
--- a/app/Models/NotificationSettingGroup.php
+++ b/app/Models/NotificationSettingGroup.php
@@ -95,6 +95,15 @@ class NotificationSettingGroup extends Model
                 ['notification_type' => 'production_complete', 'label' => '생산완료 알림', 'sort_order' => 2],
             ],
         ],
+        [
+            'code' => 'collection',
+            'name' => '채권/지출 알림',
+            'sort_order' => 8,
+            'items' => [
+                ['notification_type' => 'bad_debt', 'label' => '추심이슈 알림', 'sort_order' => 1],
+                ['notification_type' => 'expected_expense', 'label' => '지출 승인대기 알림', 'sort_order' => 2],
+            ],
+        ],
     ];
 
     /**
@@ -115,6 +124,8 @@ class NotificationSettingGroup extends Model
         'draft_completed' => 'draftCompleted',
         'safety_stock' => 'safetyStock',
         'production_complete' => 'productionComplete',
+        'bad_debt' => 'badDebt',
+        'expected_expense' => 'expectedExpense',
     ];
 
     /**
diff --git a/app/Models/Tenants/TodayIssue.php b/app/Models/Tenants/TodayIssue.php
new file mode 100644
index 0000000..175332f
--- /dev/null
+++ b/app/Models/Tenants/TodayIssue.php
@@ -0,0 +1,208 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Models\Users\User;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+/**
+ * 오늘의 이슈 모델
+ *
+ * CEO 대시보드용 실시간 이슈 저장
+ */
+class TodayIssue extends Model
+{
+    use BelongsToTenant, HasFactory, ModelTrait;
+
+    protected $table = 'today_issues';
+
+    protected $fillable = [
+        'tenant_id',
+        'source_type',
+        'source_id',
+        'badge',
+        'notification_type',
+        'content',
+        'path',
+        'needs_approval',
+        'is_read',
+        'read_by',
+        'read_at',
+        'expires_at',
+    ];
+
+    protected $casts = [
+        'needs_approval' => 'boolean',
+        'is_read' => 'boolean',
+        'read_at' => 'datetime',
+        'expires_at' => 'datetime',
+    ];
+
+    // 소스 타입 상수
+    public const SOURCE_ORDER = 'order';
+
+    public const SOURCE_BAD_DEBT = 'bad_debt';
+
+    public const SOURCE_STOCK = 'stock';
+
+    public const SOURCE_EXPENSE = 'expense';
+
+    public const SOURCE_TAX = 'tax';
+
+    public const SOURCE_APPROVAL = 'approval';
+
+    public const SOURCE_CLIENT = 'client';
+
+    // 뱃지 타입 상수
+    public const BADGE_ORDER_REGISTER = '수주등록';
+
+    public const BADGE_COLLECTION_ISSUE = '추심이슈';
+
+    public const BADGE_SAFETY_STOCK = '안전재고';
+
+    public const BADGE_EXPENSE_PENDING = '지출 승인대기';
+
+    public const BADGE_TAX_REPORT = '세금 신고';
+
+    public const BADGE_APPROVAL_REQUEST = '결재 요청';
+
+    public const BADGE_NEW_CLIENT = '신규거래처';
+
+    // 뱃지 → notification_type 매핑
+    public const BADGE_TO_NOTIFICATION_TYPE = [
+        self::BADGE_ORDER_REGISTER => 'sales_order',
+        self::BADGE_NEW_CLIENT => 'new_vendor',
+        self::BADGE_APPROVAL_REQUEST => 'approval_request',
+        self::BADGE_COLLECTION_ISSUE => 'bad_debt',
+        self::BADGE_SAFETY_STOCK => 'safety_stock',
+        self::BADGE_EXPENSE_PENDING => 'expected_expense',
+        self::BADGE_TAX_REPORT => 'vat_report',
+    ];
+
+    // 중요 알림 (푸시 알림음) - 수주등록, 신규거래처, 결재요청
+    public const IMPORTANT_NOTIFICATIONS = [
+        'sales_order',
+        'new_vendor',
+        'approval_request',
+    ];
+
+    /**
+     * 확인한 사용자
+     */
+    public function reader(): BelongsTo
+    {
+        return $this->belongsTo(User::class, 'read_by');
+    }
+
+    /**
+     * 읽지 않은 이슈 스코프
+     */
+    public function scopeUnread($query)
+    {
+        return $query->where('is_read', false);
+    }
+
+    /**
+     * 만료되지 않은 이슈 스코프
+     */
+    public function scopeActive($query)
+    {
+        return $query->where(function ($q) {
+            $q->whereNull('expires_at')
+                ->orWhere('expires_at', '>', now());
+        });
+    }
+
+    /**
+     * 뱃지별 필터 스코프
+     */
+    public function scopeByBadge($query, string $badge)
+    {
+        return $query->where('badge', $badge);
+    }
+
+    /**
+     * 소스별 필터 스코프
+     */
+    public function scopeBySource($query, string $sourceType, ?int $sourceId = null)
+    {
+        $query->where('source_type', $sourceType);
+
+        if ($sourceId !== null) {
+            $query->where('source_id', $sourceId);
+        }
+
+        return $query;
+    }
+
+    /**
+     * 이슈 확인 처리
+     */
+    public function markAsRead(int $userId): bool
+    {
+        return $this->update([
+            'is_read' => true,
+            'read_by' => $userId,
+            'read_at' => now(),
+        ]);
+    }
+
+    /**
+     * 이슈 생성 헬퍼 (정적 메서드)
+     */
+    public static function createIssue(
+        int $tenantId,
+        string $sourceType,
+        ?int $sourceId,
+        string $badge,
+        string $content,
+        ?string $path = null,
+        bool $needsApproval = false,
+        ?\DateTime $expiresAt = null
+    ): self {
+        // badge에서 notification_type 자동 매핑
+        $notificationType = self::BADGE_TO_NOTIFICATION_TYPE[$badge] ?? null;
+
+        return self::updateOrCreate(
+            [
+                'tenant_id' => $tenantId,
+                'source_type' => $sourceType,
+                'source_id' => $sourceId,
+            ],
+            [
+                'badge' => $badge,
+                'notification_type' => $notificationType,
+                'content' => $content,
+                'path' => $path,
+                'needs_approval' => $needsApproval,
+                'expires_at' => $expiresAt,
+                'is_read' => false,
+                'read_by' => null,
+                'read_at' => null,
+            ]
+        );
+    }
+
+    /**
+     * 중요 알림 여부 확인
+     */
+    public function isImportantNotification(): bool
+    {
+        return in_array($this->notification_type, self::IMPORTANT_NOTIFICATIONS, true);
+    }
+
+    /**
+     * 소스 기준 이슈 삭제 헬퍼 (정적 메서드)
+     */
+    public static function removeBySource(int $tenantId, string $sourceType, int $sourceId): bool
+    {
+        return self::where('tenant_id', $tenantId)
+            ->where('source_type', $sourceType)
+            ->where('source_id', $sourceId)
+            ->delete() > 0;
+    }
+}
diff --git a/app/Observers/TodayIssue/ApprovalStepIssueObserver.php b/app/Observers/TodayIssue/ApprovalStepIssueObserver.php
new file mode 100644
index 0000000..136af6c
--- /dev/null
+++ b/app/Observers/TodayIssue/ApprovalStepIssueObserver.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\Tenants\ApprovalStep;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * ApprovalStep 모델의 TodayIssue Observer
+ */
+class ApprovalStepIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(ApprovalStep $step): void
+    {
+        $this->safeExecute(fn () => $this->service->handleApprovalStepChange($step));
+    }
+
+    public function updated(ApprovalStep $step): void
+    {
+        $this->safeExecute(fn () => $this->service->handleApprovalStepChange($step));
+    }
+
+    public function deleted(ApprovalStep $step): void
+    {
+        $this->safeExecute(fn () => $this->service->handleApprovalStepDeleted($step));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue ApprovalStepObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Observers/TodayIssue/BadDebtIssueObserver.php b/app/Observers/TodayIssue/BadDebtIssueObserver.php
new file mode 100644
index 0000000..a8600ec
--- /dev/null
+++ b/app/Observers/TodayIssue/BadDebtIssueObserver.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\BadDebts\BadDebt;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * BadDebt 모델의 TodayIssue Observer
+ */
+class BadDebtIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(BadDebt $badDebt): void
+    {
+        $this->safeExecute(fn () => $this->service->handleBadDebtChange($badDebt));
+    }
+
+    public function updated(BadDebt $badDebt): void
+    {
+        $this->safeExecute(fn () => $this->service->handleBadDebtChange($badDebt));
+    }
+
+    public function deleted(BadDebt $badDebt): void
+    {
+        $this->safeExecute(fn () => $this->service->handleBadDebtDeleted($badDebt));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue BadDebtObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Observers/TodayIssue/ClientIssueObserver.php b/app/Observers/TodayIssue/ClientIssueObserver.php
new file mode 100644
index 0000000..b13e26a
--- /dev/null
+++ b/app/Observers/TodayIssue/ClientIssueObserver.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\Orders\Client;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * Client 모델의 TodayIssue Observer
+ */
+class ClientIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(Client $client): void
+    {
+        $this->safeExecute(fn () => $this->service->handleClientCreated($client));
+    }
+
+    public function deleted(Client $client): void
+    {
+        $this->safeExecute(fn () => $this->service->handleClientDeleted($client));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue ClientObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Observers/TodayIssue/ExpectedExpenseIssueObserver.php b/app/Observers/TodayIssue/ExpectedExpenseIssueObserver.php
new file mode 100644
index 0000000..744d799
--- /dev/null
+++ b/app/Observers/TodayIssue/ExpectedExpenseIssueObserver.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\Tenants\ExpectedExpense;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * ExpectedExpense 모델의 TodayIssue Observer
+ */
+class ExpectedExpenseIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(ExpectedExpense $expense): void
+    {
+        $this->safeExecute(fn () => $this->service->handleExpectedExpenseChange($expense));
+    }
+
+    public function updated(ExpectedExpense $expense): void
+    {
+        $this->safeExecute(fn () => $this->service->handleExpectedExpenseChange($expense));
+    }
+
+    public function deleted(ExpectedExpense $expense): void
+    {
+        $this->safeExecute(fn () => $this->service->handleExpectedExpenseDeleted($expense));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue ExpectedExpenseObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Observers/TodayIssue/OrderIssueObserver.php b/app/Observers/TodayIssue/OrderIssueObserver.php
new file mode 100644
index 0000000..0c3ef4b
--- /dev/null
+++ b/app/Observers/TodayIssue/OrderIssueObserver.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\Orders\Order;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * Order 모델의 TodayIssue Observer
+ */
+class OrderIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(Order $order): void
+    {
+        $this->safeExecute(fn () => $this->service->handleOrderChange($order));
+    }
+
+    public function updated(Order $order): void
+    {
+        $this->safeExecute(fn () => $this->service->handleOrderChange($order));
+    }
+
+    public function deleted(Order $order): void
+    {
+        $this->safeExecute(fn () => $this->service->handleOrderDeleted($order));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue OrderObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Observers/TodayIssue/StockIssueObserver.php b/app/Observers/TodayIssue/StockIssueObserver.php
new file mode 100644
index 0000000..fa4629e
--- /dev/null
+++ b/app/Observers/TodayIssue/StockIssueObserver.php
@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Observers\TodayIssue;
+
+use App\Models\Tenants\Stock;
+use App\Services\TodayIssueObserverService;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * Stock 모델의 TodayIssue Observer
+ */
+class StockIssueObserver
+{
+    public function __construct(
+        protected TodayIssueObserverService $service
+    ) {}
+
+    public function created(Stock $stock): void
+    {
+        $this->safeExecute(fn () => $this->service->handleStockChange($stock));
+    }
+
+    public function updated(Stock $stock): void
+    {
+        $this->safeExecute(fn () => $this->service->handleStockChange($stock));
+    }
+
+    public function deleted(Stock $stock): void
+    {
+        $this->safeExecute(fn () => $this->service->handleStockDeleted($stock));
+    }
+
+    protected function safeExecute(callable $callback): void
+    {
+        try {
+            $callback();
+        } catch (\Throwable $e) {
+            Log::warning('TodayIssue StockObserver failed', [
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}
diff --git a/app/Providers/AppServiceProvider.php b/app/Providers/AppServiceProvider.php
index 755c030..bfc74a7 100644
--- a/app/Providers/AppServiceProvider.php
+++ b/app/Providers/AppServiceProvider.php
@@ -2,12 +2,24 @@
 
 namespace App\Providers;
 
+use App\Models\BadDebts\BadDebt;
 use App\Models\Boards\Post;
 use App\Models\Commons\Menu;
 use App\Models\Members\User;
+use App\Models\Orders\Client;
+use App\Models\Orders\Order;
+use App\Models\Tenants\ApprovalStep;
+use App\Models\Tenants\ExpectedExpense;
+use App\Models\Tenants\Stock;
 use App\Models\Tenants\Tenant;
 use App\Observers\MenuObserver;
 use App\Observers\TenantObserver;
+use App\Observers\TodayIssue\ApprovalStepIssueObserver;
+use App\Observers\TodayIssue\BadDebtIssueObserver;
+use App\Observers\TodayIssue\ClientIssueObserver;
+use App\Observers\TodayIssue\ExpectedExpenseIssueObserver;
+use App\Observers\TodayIssue\OrderIssueObserver;
+use App\Observers\TodayIssue\StockIssueObserver;
 use Illuminate\Database\Eloquent\Builder;
 use Illuminate\Database\Eloquent\Relations\Relation;
 use Illuminate\Support\Facades\DB;
@@ -57,5 +69,13 @@ public function boot(): void
 
         // 테넌트 생성 시 자동 실행
         Tenant::observe(TenantObserver::class);
+
+        // CEO 대시보드 오늘의 이슈 실시간 저장
+        Order::observe(OrderIssueObserver::class);
+        BadDebt::observe(BadDebtIssueObserver::class);
+        Stock::observe(StockIssueObserver::class);
+        ExpectedExpense::observe(ExpectedExpenseIssueObserver::class);
+        ApprovalStep::observe(ApprovalStepIssueObserver::class);
+        Client::observe(ClientIssueObserver::class);
     }
 }
diff --git a/app/Services/DailyReportService.php b/app/Services/DailyReportService.php
index 1240ea6..fbabb97 100644
--- a/app/Services/DailyReportService.php
+++ b/app/Services/DailyReportService.php
@@ -147,14 +147,76 @@ public function summary(array $params): array
                 ];
             }, ['carryover' => 0, 'income' => 0, 'expense' => 0, 'balance' => 0]);
 
+        // 운영자금 안정성 계산
+        $cashAssetTotal = (float) $krwTotal['balance'];
+        $monthlyOperatingExpense = $this->calculateMonthlyOperatingExpense($date);
+        $operatingMonths = $monthlyOperatingExpense > 0
+            ? round($cashAssetTotal / $monthlyOperatingExpense, 1)
+            : null;
+        $operatingStability = $this->getOperatingStability($operatingMonths);
+
         return [
             'date' => $date->format('Y-m-d'),
             'day_of_week' => $date->locale('ko')->dayName,
             'note_receivable_total' => (float) $noteReceivableTotal,
             'foreign_currency_total' => (float) $usdTotal['balance'],
-            'cash_asset_total' => (float) $krwTotal['balance'],
+            'cash_asset_total' => $cashAssetTotal,
             'krw_totals' => $krwTotal,
             'usd_totals' => $usdTotal,
+            // 운영자금 안정성 지표
+            'monthly_operating_expense' => $monthlyOperatingExpense,
+            'operating_months' => $operatingMonths,
+            'operating_stability' => $operatingStability,
         ];
     }
+
+    /**
+     * 직전 3개월 평균 월 운영비 계산
+     *
+     * @param  Carbon  $baseDate  기준일
+     * @return float 월 평균 운영비
+     */
+    private function calculateMonthlyOperatingExpense(Carbon $baseDate): float
+    {
+        $tenantId = $this->tenantId();
+
+        // 직전 3개월 범위: 기준일 전월 말일부터 3개월 전 1일까지
+        $lastMonthEnd = $baseDate->copy()->subMonth()->endOfMonth();
+        $threeMonthsAgo = $baseDate->copy()->subMonths(3)->startOfMonth();
+
+        $totalExpense = Withdrawal::where('tenant_id', $tenantId)
+            ->whereBetween('withdrawal_date', [$threeMonthsAgo, $lastMonthEnd])
+            ->sum('amount');
+
+        // 3개월 평균
+        return round((float) $totalExpense / 3, 0);
+    }
+
+    /**
+     * 운영자금 안정성 판정
+     *
+     * 색상 가이드 기준:
+     * - warning (빨강): 3개월 미만 - 자금 부족 우려
+     * - caution (주황): 3~6개월 - 자금 관리 필요
+     * - stable (파랑): 6개월 이상 - 안정적
+     *
+     * @param  float|null  $months  운영 가능 개월 수
+     * @return string 안정성 상태 (stable|caution|warning|unknown)
+     */
+    private function getOperatingStability(?float $months): string
+    {
+        if ($months === null) {
+            return 'unknown';
+        }
+
+        if ($months >= 6) {
+            return 'stable';    // 파랑 - 안정적
+        }
+
+        if ($months >= 3) {
+            return 'caution';   // 주황 - 자금 관리 필요
+        }
+
+        return 'warning';       // 빨강 - 자금 부족 우려
+    }
 }
diff --git a/app/Services/TodayIssueObserverService.php b/app/Services/TodayIssueObserverService.php
new file mode 100644
index 0000000..f71a39b
--- /dev/null
+++ b/app/Services/TodayIssueObserverService.php
@@ -0,0 +1,470 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\BadDebts\BadDebt;
+use App\Models\NotificationSetting;
+use App\Models\Orders\Client;
+use App\Models\Orders\Order;
+use App\Models\PushDeviceToken;
+use App\Models\Tenants\ApprovalStep;
+use App\Models\Tenants\ExpectedExpense;
+use App\Models\Tenants\Stock;
+use App\Models\Tenants\TodayIssue;
+use App\Services\Fcm\FcmSender;
+use Carbon\Carbon;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 오늘의 이슈 Observer 서비스
+ *
+ * 모델 이벤트 발생 시 TodayIssue 테이블에 실시간 저장/삭제
+ * FCM 푸시 알림 연동
+ */
+class TodayIssueObserverService
+{
+    public function __construct(
+        private readonly FcmSender $fcmSender
+    ) {}
+
+    /**
+     * 수주 성공 이슈 생성/삭제
+     */
+    public function handleOrderChange(Order $order): void
+    {
+        Log::info('TodayIssue: Order change detected', [
+            'order_id' => $order->id,
+            'status_code' => $order->status_code,
+            'tenant_id' => $order->tenant_id,
+        ]);
+
+        // 확정 상태이고 최근 7일 이내인 경우만 이슈 생성
+        $isConfirmed = $order->status_code === Order::STATUS_CONFIRMED;
+        $isRecent = $order->created_at?->gte(Carbon::now()->subDays(7));
+
+        if ($isConfirmed && $isRecent) {
+            $clientName = $order->client?->name ?? __('message.today_issue.unknown_client');
+            $amount = number_format($order->total_amount ?? 0);
+
+            Log::info('TodayIssue: Creating order success issue', [
+                'order_id' => $order->id,
+                'client' => $clientName,
+                'amount' => $amount,
+            ]);
+
+            $this->createIssueWithFcm(
+                tenantId: $order->tenant_id,
+                sourceType: TodayIssue::SOURCE_ORDER,
+                sourceId: $order->id,
+                badge: TodayIssue::BADGE_ORDER_REGISTER,
+                content: __('message.today_issue.order_register', [
+                    'client' => $clientName,
+                    'amount' => $amount,
+                ]),
+                path: '/sales/order-management-sales',
+                needsApproval: false,
+                expiresAt: Carbon::now()->addDays(7)
+            );
+        } else {
+            Log::info('TodayIssue: Order does not meet criteria, removing issue if exists', [
+                'order_id' => $order->id,
+                'is_confirmed' => $isConfirmed,
+                'is_recent' => $isRecent,
+            ]);
+            // 조건에 맞지 않으면 이슈 삭제
+            TodayIssue::removeBySource($order->tenant_id, TodayIssue::SOURCE_ORDER, $order->id);
+        }
+    }
+
+    /**
+     * 수주 삭제 시 이슈 삭제
+     */
+    public function handleOrderDeleted(Order $order): void
+    {
+        TodayIssue::removeBySource($order->tenant_id, TodayIssue::SOURCE_ORDER, $order->id);
+    }
+
+    /**
+     * 미수금(주식 이슈) 생성/삭제
+     */
+    public function handleBadDebtChange(BadDebt $badDebt): void
+    {
+        // 추심 진행 중인 건만 이슈 생성
+        if (in_array($badDebt->status, ['in_progress', 'legal_action'])) {
+            $clientName = $badDebt->client?->name ?? __('message.today_issue.unknown_client');
+            $amount = number_format($badDebt->total_amount ?? 0);
+            $days = $badDebt->overdue_days ?? 0;
+
+            $this->createIssueWithFcm(
+                tenantId: $badDebt->tenant_id,
+                sourceType: TodayIssue::SOURCE_BAD_DEBT,
+                sourceId: $badDebt->id,
+                badge: TodayIssue::BADGE_COLLECTION_ISSUE,
+                content: __('message.today_issue.collection_issue', [
+                    'client' => $clientName,
+                    'amount' => $amount,
+                    'days' => $days,
+                ]),
+                path: '/accounting/receivables-status',
+                needsApproval: false,
+                expiresAt: null // 해결될 때까지 유지
+            );
+        } else {
+            TodayIssue::removeBySource($badDebt->tenant_id, TodayIssue::SOURCE_BAD_DEBT, $badDebt->id);
+        }
+    }
+
+    /**
+     * 미수금 삭제 시 이슈 삭제
+     */
+    public function handleBadDebtDeleted(BadDebt $badDebt): void
+    {
+        TodayIssue::removeBySource($badDebt->tenant_id, TodayIssue::SOURCE_BAD_DEBT, $badDebt->id);
+    }
+
+    /**
+     * 재고 이슈(직정 제고) 생성/삭제
+     */
+    public function handleStockChange(Stock $stock): void
+    {
+        // 안전재고 미달인 경우만 이슈 생성
+        if ($stock->safety_stock > 0 && $stock->stock_qty < $stock->safety_stock) {
+            $itemName = $stock->item?->name ?? $stock->item?->code ?? __('message.today_issue.unknown_item');
+
+            $this->createIssueWithFcm(
+                tenantId: $stock->tenant_id,
+                sourceType: TodayIssue::SOURCE_STOCK,
+                sourceId: $stock->id,
+                badge: TodayIssue::BADGE_SAFETY_STOCK,
+                content: __('message.today_issue.safety_stock_alert', [
+                    'item' => $itemName,
+                ]),
+                path: '/material/stock-status',
+                needsApproval: false,
+                expiresAt: null // 재고 보충 시까지 유지
+            );
+        } else {
+            TodayIssue::removeBySource($stock->tenant_id, TodayIssue::SOURCE_STOCK, $stock->id);
+        }
+    }
+
+    /**
+     * 재고 삭제 시 이슈 삭제
+     */
+    public function handleStockDeleted(Stock $stock): void
+    {
+        TodayIssue::removeBySource($stock->tenant_id, TodayIssue::SOURCE_STOCK, $stock->id);
+    }
+
+    /**
+     * 지출예상내역서 이슈 생성/삭제
+     */
+    public function handleExpectedExpenseChange(ExpectedExpense $expense): void
+    {
+        // 승인 대기 상태인 경우만 이슈 생성
+        if ($expense->payment_status === 'pending') {
+            $title = $expense->description ?? __('message.today_issue.expense_item');
+            $amount = number_format($expense->amount ?? 0);
+
+            $this->createIssueWithFcm(
+                tenantId: $expense->tenant_id,
+                sourceType: TodayIssue::SOURCE_EXPENSE,
+                sourceId: $expense->id,
+                badge: TodayIssue::BADGE_EXPENSE_PENDING,
+                content: __('message.today_issue.expense_pending', [
+                    'title' => $title,
+                    'amount' => $amount,
+                ]),
+                path: '/approval/inbox',
+                needsApproval: true,
+                expiresAt: null // 처리 완료 시까지 유지
+            );
+        } else {
+            TodayIssue::removeBySource($expense->tenant_id, TodayIssue::SOURCE_EXPENSE, $expense->id);
+        }
+    }
+
+    /**
+     * 지출예상내역서 삭제 시 이슈 삭제
+     */
+    public function handleExpectedExpenseDeleted(ExpectedExpense $expense): void
+    {
+        TodayIssue::removeBySource($expense->tenant_id, TodayIssue::SOURCE_EXPENSE, $expense->id);
+    }
+
+    /**
+     * 결재 요청 이슈 생성/삭제
+     */
+    public function handleApprovalStepChange(ApprovalStep $step): void
+    {
+        // 승인 대기 상태이고, 결재 문서도 pending 상태인 경우만 이슈 생성
+        $approval = $step->approval;
+
+        if ($step->status === 'pending' && $approval && $approval->status === 'pending') {
+            $drafterName = $approval->drafter?->name ?? __('message.today_issue.unknown_user');
+            $title = $approval->title ?? __('message.today_issue.approval_request');
+
+            $this->createIssueWithFcm(
+                tenantId: $approval->tenant_id,
+                sourceType: TodayIssue::SOURCE_APPROVAL,
+                sourceId: $step->id,
+                badge: TodayIssue::BADGE_APPROVAL_REQUEST,
+                content: __('message.today_issue.approval_pending', [
+                    'title' => $title,
+                    'drafter' => $drafterName,
+                ]),
+                path: '/approval/inbox',
+                needsApproval: true,
+                expiresAt: null // 결재 완료 시까지 유지
+            );
+        } else {
+            if ($approval) {
+                TodayIssue::removeBySource($approval->tenant_id, TodayIssue::SOURCE_APPROVAL, $step->id);
+            }
+        }
+    }
+
+    /**
+     * 결재 단계 삭제 시 이슈 삭제
+     */
+    public function handleApprovalStepDeleted(ApprovalStep $step): void
+    {
+        if ($step->approval) {
+            TodayIssue::removeBySource($step->approval->tenant_id, TodayIssue::SOURCE_APPROVAL, $step->id);
+        }
+    }
+
+    /**
+     * 신규 거래처 이슈 생성
+     */
+    public function handleClientCreated(Client $client): void
+    {
+        $this->createIssueWithFcm(
+            tenantId: $client->tenant_id,
+            sourceType: TodayIssue::SOURCE_CLIENT,
+            sourceId: $client->id,
+            badge: TodayIssue::BADGE_NEW_CLIENT,
+            content: __('message.today_issue.new_client', [
+                'name' => $client->name,
+            ]),
+            path: '/accounting/vendors',
+            needsApproval: false,
+            expiresAt: Carbon::now()->addDays(7)
+        );
+    }
+
+    /**
+     * 거래처 삭제 시 이슈 삭제
+     */
+    public function handleClientDeleted(Client $client): void
+    {
+        TodayIssue::removeBySource($client->tenant_id, TodayIssue::SOURCE_CLIENT, $client->id);
+    }
+
+    /**
+     * 세금 신고 이슈 업데이트 (스케줄러에서 호출)
+     * 이 메서드는 일일 스케줄러에서 호출하여 세금 신고 이슈를 업데이트합니다.
+     */
+    public function updateTaxIssues(int $tenantId): void
+    {
+        $today = Carbon::today();
+
+        // 부가세 신고 마감일 계산 (분기별: 1/25, 4/25, 7/25, 10/25)
+        $quarter = $today->quarter;
+        $deadlineMonth = match ($quarter) {
+            1 => 1,
+            2 => 4,
+            3 => 7,
+            4 => 10,
+        };
+
+        $deadlineYear = $today->year;
+        if ($today->month > $deadlineMonth || ($today->month == $deadlineMonth && $today->day > 25)) {
+            $deadlineMonth = match ($quarter) {
+                1 => 4,
+                2 => 7,
+                3 => 10,
+                4 => 1,
+            };
+            if ($deadlineMonth == 1) {
+                $deadlineYear++;
+            }
+        }
+
+        $deadline = Carbon::create($deadlineYear, $deadlineMonth, 25);
+        $daysUntil = $today->diffInDays($deadline, false);
+
+        // 기존 세금 신고 이슈 삭제
+        TodayIssue::where('tenant_id', $tenantId)
+            ->where('source_type', TodayIssue::SOURCE_TAX)
+            ->delete();
+
+        // D-30 이내인 경우에만 표시
+        if ($daysUntil <= 30 && $daysUntil >= 0) {
+            $quarterName = match ($deadlineMonth) {
+                1 => '4',
+                4 => '1',
+                7 => '2',
+                10 => '3',
+            };
+
+            $this->createIssueWithFcm(
+                tenantId: $tenantId,
+                sourceType: TodayIssue::SOURCE_TAX,
+                sourceId: null, // 세금 신고는 특정 소스 ID가 없음
+                badge: TodayIssue::BADGE_TAX_REPORT,
+                content: __('message.today_issue.tax_vat_deadline', [
+                    'quarter' => $quarterName,
+                    'days' => $daysUntil,
+                ]),
+                path: '/accounting/tax',
+                needsApproval: false,
+                expiresAt: $deadline
+            );
+        }
+    }
+
+    // ============================================================
+    // FCM 푸시 알림 발송 헬퍼
+    // ============================================================
+
+    /**
+     * TodayIssue 생성 후 FCM 푸시 알림 발송
+     *
+     * 알림 설정이 활성화된 사용자에게만 발송
+     * 중요 알림(수주등록, 신규거래처, 결재요청)은 알림음 다르게 발송
+     */
+    public function sendFcmNotification(TodayIssue $issue): void
+    {
+        if (! $issue->notification_type) {
+            return;
+        }
+
+        try {
+            // 해당 테넌트의 활성 토큰 조회 (알림 설정 활성화된 사용자만)
+            $tokens = $this->getEnabledUserTokens($issue->tenant_id, $issue->notification_type);
+
+            if (empty($tokens)) {
+                Log::info('[TodayIssue] No enabled tokens found for FCM', [
+                    'tenant_id' => $issue->tenant_id,
+                    'notification_type' => $issue->notification_type,
+                ]);
+
+                return;
+            }
+
+            // 중요 알림 여부에 따른 채널 결정
+            $channelId = $issue->isImportantNotification() ? 'push_urgent' : 'push_default';
+
+            $result = $this->fcmSender->sendToMany(
+                $tokens,
+                $issue->badge,
+                $issue->content,
+                $channelId,
+                [
+                    'type' => 'today_issue',
+                    'issue_id' => $issue->id,
+                    'notification_type' => $issue->notification_type,
+                    'path' => $issue->path,
+                ]
+            );
+
+            Log::info('[TodayIssue] FCM notification sent', [
+                'issue_id' => $issue->id,
+                'notification_type' => $issue->notification_type,
+                'channel_id' => $channelId,
+                'token_count' => count($tokens),
+                'success_count' => $result->getSuccessCount(),
+                'failure_count' => $result->getFailureCount(),
+            ]);
+
+        } catch (\Exception $e) {
+            Log::error('[TodayIssue] FCM notification failed', [
+                'issue_id' => $issue->id,
+                'notification_type' => $issue->notification_type,
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+
+    /**
+     * 알림 설정이 활성화된 사용자들의 FCM 토큰 조회
+     */
+    private function getEnabledUserTokens(int $tenantId, string $notificationType): array
+    {
+        // 해당 테넌트의 활성 토큰 조회
+        $tokens = PushDeviceToken::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->get();
+
+        if ($tokens->isEmpty()) {
+            return [];
+        }
+
+        // 각 사용자의 알림 설정 확인
+        $enabledTokens = [];
+        foreach ($tokens as $token) {
+            if ($this->isNotificationEnabledForUser($tenantId, $token->user_id, $notificationType)) {
+                $enabledTokens[] = $token->token;
+            }
+        }
+
+        return $enabledTokens;
+    }
+
+    /**
+     * 특정 사용자의 특정 알림 타입 활성화 여부 확인
+     *
+     * 설정이 없으면 기본값 true (알림 활성화)
+     */
+    private function isNotificationEnabledForUser(int $tenantId, int $userId, string $notificationType): bool
+    {
+        $setting = NotificationSetting::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('user_id', $userId)
+            ->where('notification_type', $notificationType)
+            ->first();
+
+        // 설정이 없으면 기본값 true
+        if (! $setting) {
+            return true;
+        }
+
+        // push_enabled 또는 in_app_enabled 중 하나라도 활성화되어 있으면 true
+        return $setting->push_enabled || $setting->in_app_enabled;
+    }
+
+    /**
+     * TodayIssue 생성 시 FCM 발송 포함 (래퍼 메서드)
+     *
+     * createIssue 호출 후 자동으로 FCM 발송
+     */
+    public function createIssueWithFcm(
+        int $tenantId,
+        string $sourceType,
+        ?int $sourceId,
+        string $badge,
+        string $content,
+        ?string $path = null,
+        bool $needsApproval = false,
+        ?\DateTime $expiresAt = null
+    ): TodayIssue {
+        $issue = TodayIssue::createIssue(
+            tenantId: $tenantId,
+            sourceType: $sourceType,
+            sourceId: $sourceId,
+            badge: $badge,
+            content: $content,
+            path: $path,
+            needsApproval: $needsApproval,
+            expiresAt: $expiresAt
+        );
+
+        // FCM 발송
+        $this->sendFcmNotification($issue);
+
+        return $issue;
+    }
+}
diff --git a/app/Services/TodayIssueService.php b/app/Services/TodayIssueService.php
index 8e4ce4a..7b61a69 100644
--- a/app/Services/TodayIssueService.php
+++ b/app/Services/TodayIssueService.php
@@ -2,20 +2,13 @@
 
 namespace App\Services;
 
-use App\Models\BadDebts\BadDebt;
-use App\Models\Orders\Client;
-use App\Models\Orders\Order;
-use App\Models\Tenants\Approval;
-use App\Models\Tenants\ApprovalStep;
-use App\Models\Tenants\ExpectedExpense;
-use App\Models\Tenants\Leave;
-use App\Models\Tenants\Stock;
+use App\Models\Tenants\TodayIssue;
 use Carbon\Carbon;
 
 /**
  * CEO 대시보드 오늘의 이슈 리스트 서비스
  *
- * 각 카테고리별 상세 알림 항목을 집계하여 리스트 형태로 제공
+ * today_issues 테이블에서 실시간 저장된 데이터를 조회
  */
 class TodayIssueService extends Service
 {
@@ -23,330 +16,180 @@ class TodayIssueService extends Service
      * 오늘의 이슈 리스트 조회
      *
      * @param  int  $limit  조회할 최대 항목 수 (기본 30)
+     * @param  string|null  $badge  뱃지 필터 (null이면 전체)
      */
-    public function summary(int $limit = 30): array
+    public function summary(int $limit = 30, ?string $badge = null): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->active() // 만료되지 않은 이슈만
+            ->orderByDesc('created_at');
+
+        // 뱃지 필터
+        if ($badge !== null && $badge !== 'all') {
+            $query->byBadge($badge);
+        }
+
+        // 전체 개수 (필터 적용 전)
+        $totalQuery = TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->active();
+        $totalCount = $totalQuery->count();
+
+        // 결과 조회
+        $issues = $query->limit($limit)->get();
+
+        $items = $issues->map(function (TodayIssue $issue) {
+            return [
+                'id' => $issue->source_type.'_'.$issue->source_id,
+                'badge' => $issue->badge,
+                'content' => $issue->content,
+                'time' => $this->formatRelativeTime($issue->created_at),
+                'date' => $issue->created_at?->toDateString(),
+                'needsApproval' => $issue->needs_approval,
+                'path' => $issue->path,
+            ];
+        })->toArray();
+
+        return [
+            'items' => $items,
+            'total_count' => $totalCount,
+        ];
+    }
+
+    /**
+     * 읽지 않은 이슈 목록 조회 (헤더 알림용)
+     *
+     * @param  int  $limit  조회할 최대 항목 수 (기본 10)
+     */
+    public function getUnreadList(int $limit = 10): array
+    {
+        $tenantId = $this->tenantId();
+
+        $issues = TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->unread()
+            ->active()
+            ->orderByDesc('created_at')
+            ->limit($limit)
+            ->get();
+
+        $totalCount = TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->unread()
+            ->active()
+            ->count();
+
+        $items = $issues->map(function (TodayIssue $issue) {
+            return [
+                'id' => $issue->id,
+                'badge' => $issue->badge,
+                'notification_type' => $issue->notification_type,
+                'content' => $issue->content,
+                'path' => $issue->path,
+                'needs_approval' => $issue->needs_approval,
+                'time' => $this->formatRelativeTime($issue->created_at),
+                'created_at' => $issue->created_at?->toIso8601String(),
+            ];
+        })->toArray();
+
+        return [
+            'items' => $items,
+            'total' => $totalCount,
+        ];
+    }
+
+    /**
+     * 읽지 않은 이슈 개수 조회 (헤더 알림 뱃지용)
+     */
+    public function getUnreadCount(): int
+    {
+        $tenantId = $this->tenantId();
+
+        return TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->unread()
+            ->active()
+            ->count();
+    }
+
+    /**
+     * 이슈 확인 처리
+     */
+    public function markAsRead(int $issueId): bool
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
-        $today = Carbon::today();
 
-        // 각 카테고리별 이슈 수집
-        $issues = collect();
+        $issue = TodayIssue::where('tenant_id', $tenantId)
+            ->where('id', $issueId)
+            ->first();
 
-        // 1. 수주 성공 (최근 7일)
-        $issues = $issues->merge($this->getOrderSuccessIssues($tenantId, $today));
+        if (! $issue) {
+            return false;
+        }
 
-        // 2. 미수금 이슈 (주식 이슈 - 연체 미수금)
-        $issues = $issues->merge($this->getReceivableIssues($tenantId));
+        return $issue->markAsRead($userId);
+    }
 
-        // 3. 재고 이슈 (직정 제고 - 안전재고 미달)
-        $issues = $issues->merge($this->getStockIssues($tenantId));
+    /**
+     * 모든 이슈 읽음 처리
+     */
+    public function markAllAsRead(): int
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
 
-        // 4. 지출예상내역서 (승인 대기 건)
-        $issues = $issues->merge($this->getExpectedExpenseIssues($tenantId));
+        return TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->unread()
+            ->active()
+            ->update([
+                'is_read' => true,
+                'read_by' => $userId,
+                'read_at' => now(),
+            ]);
+    }
 
-        // 5. 세금 신고 (부가세 D-day)
-        $issues = $issues->merge($this->getTaxIssues($tenantId, $today));
+    /**
+     * 이슈 삭제 (확인 완료 처리)
+     */
+    public function dismiss(string $sourceType, int $sourceId): bool
+    {
+        $tenantId = $this->tenantId();
 
-        // 6. 결재 요청 (내 결재 대기 건)
-        $issues = $issues->merge($this->getApprovalIssues($tenantId, $userId));
+        return TodayIssue::removeBySource($tenantId, $sourceType, $sourceId);
+    }
 
-        // 7. 기타 (신규 거래처 등록)
-        $issues = $issues->merge($this->getOtherIssues($tenantId, $today));
+    /**
+     * 뱃지별 개수 조회
+     */
+    public function countByBadge(): array
+    {
+        $tenantId = $this->tenantId();
 
-        // 날짜 기준 내림차순 정렬 후 limit 적용
-        $sortedIssues = $issues
-            ->sortByDesc('created_at')
-            ->take($limit)
-            ->values()
-            ->map(function ($item) {
-                // created_at 필드 제거 (정렬용으로만 사용)
-                unset($item['created_at']);
-
-                return $item;
-            })
+        $counts = TodayIssue::query()
+            ->where('tenant_id', $tenantId)
+            ->active()
+            ->selectRaw('badge, COUNT(*) as count')
+            ->groupBy('badge')
+            ->pluck('count', 'badge')
             ->toArray();
 
-        return [
-            'items' => $sortedIssues,
-            'total_count' => $issues->count(),
-        ];
+        // 전체 개수 추가
+        $counts['all'] = array_sum($counts);
+
+        return $counts;
     }
 
     /**
-     * 수주 성공 이슈 (최근 7일 확정 수주)
+     * 만료된 이슈 정리 (스케줄러에서 호출)
      */
-    private function getOrderSuccessIssues(int $tenantId, Carbon $today): array
+    public function cleanupExpiredIssues(): int
     {
-        $orders = Order::query()
-            ->where('tenant_id', $tenantId)
-            ->where('status_code', 'confirmed')
-            ->where('created_at', '>=', $today->copy()->subDays(7))
-            ->with('client:id,name')
-            ->orderByDesc('created_at')
-            ->limit(10)
-            ->get();
-
-        return $orders->map(function ($order) {
-            $clientName = $order->client?->name ?? __('message.today_issue.unknown_client');
-            $amount = number_format($order->total_amount ?? 0);
-
-            return [
-                'id' => 'order_'.$order->id,
-                'badge' => '수주 성공',
-                'content' => __('message.today_issue.order_success', [
-                    'client' => $clientName,
-                    'amount' => $amount,
-                ]),
-                'time' => $this->formatRelativeTime($order->created_at),
-                'date' => $order->created_at?->toDateString(),
-                'needsApproval' => false,
-                'path' => '/sales/order-management-sales',
-                'created_at' => $order->created_at,
-            ];
-        })->toArray();
-    }
-
-    /**
-     * 미수금 이슈 (주식 이슈 - 연체 미수금)
-     */
-    private function getReceivableIssues(int $tenantId): array
-    {
-        // BadDebt 모델에서 추심 진행 중인 건 조회
-        $badDebts = BadDebt::query()
-            ->where('tenant_id', $tenantId)
-            ->whereIn('status', ['in_progress', 'legal_action'])
-            ->with('client:id,name')
-            ->orderByDesc('created_at')
-            ->limit(10)
-            ->get();
-
-        return $badDebts->map(function ($debt) {
-            $clientName = $debt->client?->name ?? __('message.today_issue.unknown_client');
-            $amount = number_format($debt->total_amount ?? 0);
-            $days = $debt->overdue_days ?? 0;
-
-            return [
-                'id' => 'receivable_'.$debt->id,
-                'badge' => '주식 이슈',
-                'content' => __('message.today_issue.receivable_overdue', [
-                    'client' => $clientName,
-                    'amount' => $amount,
-                    'days' => $days,
-                ]),
-                'time' => $this->formatRelativeTime($debt->created_at),
-                'date' => $debt->created_at?->toDateString(),
-                'needsApproval' => false,
-                'path' => '/accounting/receivables-status',
-                'created_at' => $debt->created_at,
-            ];
-        })->toArray();
-    }
-
-    /**
-     * 재고 이슈 (직정 제고 - 안전재고 미달)
-     */
-    private function getStockIssues(int $tenantId): array
-    {
-        $stocks = Stock::query()
-            ->where('tenant_id', $tenantId)
-            ->where('safety_stock', '>', 0)
-            ->whereColumn('stock_qty', '<', 'safety_stock')
-            ->with('item:id,name,code')
-            ->orderByDesc('updated_at')
-            ->limit(10)
-            ->get();
-
-        return $stocks->map(function ($stock) {
-            $itemName = $stock->item?->name ?? $stock->item?->code ?? __('message.today_issue.unknown_item');
-
-            return [
-                'id' => 'stock_'.$stock->id,
-                'badge' => '직정 제고',
-                'content' => __('message.today_issue.stock_below_safety', [
-                    'item' => $itemName,
-                ]),
-                'time' => $this->formatRelativeTime($stock->updated_at),
-                'date' => $stock->updated_at?->toDateString(),
-                'needsApproval' => false,
-                'path' => '/material/stock-status',
-                'created_at' => $stock->updated_at,
-            ];
-        })->toArray();
-    }
-
-    /**
-     * 지출예상내역서 이슈 (승인 대기)
-     */
-    private function getExpectedExpenseIssues(int $tenantId): array
-    {
-        $expenses = ExpectedExpense::query()
-            ->where('tenant_id', $tenantId)
-            ->where('payment_status', 'pending')
-            ->orderByDesc('created_at')
-            ->limit(10)
-            ->get();
-
-        // 그룹화: 같은 날짜의 품의서들을 묶어서 표시
-        if ($expenses->isEmpty()) {
-            return [];
-        }
-
-        $totalCount = $expenses->count();
-        $totalAmount = $expenses->sum('amount');
-        $firstExpense = $expenses->first();
-        $title = $firstExpense->description ?? __('message.today_issue.expense_item');
-
-        $content = $totalCount > 1
-            ? __('message.today_issue.expense_pending_multiple', [
-                'title' => $title,
-                'count' => $totalCount - 1,
-                'amount' => number_format($totalAmount),
-            ])
-            : __('message.today_issue.expense_pending_single', [
-                'title' => $title,
-                'amount' => number_format($totalAmount),
-            ]);
-
-        return [
-            [
-                'id' => 'expense_summary',
-                'badge' => '지출예상내역서',
-                'content' => $content,
-                'time' => $this->formatRelativeTime($firstExpense->created_at),
-                'date' => $firstExpense->created_at?->toDateString(),
-                'needsApproval' => true,
-                'path' => '/approval/inbox',
-                'created_at' => $firstExpense->created_at,
-            ],
-        ];
-    }
-
-    /**
-     * 세금 신고 이슈 (부가세 D-day)
-     */
-    private function getTaxIssues(int $tenantId, Carbon $today): array
-    {
-        // 부가세 신고 마감일 계산 (분기별: 1/25, 4/25, 7/25, 10/25)
-        $quarter = $today->quarter;
-        $deadlineMonth = match ($quarter) {
-            1 => 1,
-            2 => 4,
-            3 => 7,
-            4 => 10,
-        };
-
-        $deadlineYear = $today->year;
-        if ($today->month > $deadlineMonth || ($today->month == $deadlineMonth && $today->day > 25)) {
-            $deadlineMonth = match ($quarter) {
-                1 => 4,
-                2 => 7,
-                3 => 10,
-                4 => 1,
-            };
-            if ($deadlineMonth == 1) {
-                $deadlineYear++;
-            }
-        }
-
-        $deadline = Carbon::create($deadlineYear, $deadlineMonth, 25);
-        $daysUntil = $today->diffInDays($deadline, false);
-
-        // D-30 이내인 경우에만 표시
-        if ($daysUntil > 30 || $daysUntil < 0) {
-            return [];
-        }
-
-        $quarterName = match ($deadlineMonth) {
-            1 => '4',
-            4 => '1',
-            7 => '2',
-            10 => '3',
-        };
-
-        return [
-            [
-                'id' => 'tax_vat_'.$deadlineYear.'_'.$deadlineMonth,
-                'badge' => '세금 신고',
-                'content' => __('message.today_issue.tax_vat_deadline', [
-                    'quarter' => $quarterName,
-                    'days' => $daysUntil,
-                ]),
-                'time' => $this->formatRelativeTime($today),
-                'date' => $today->toDateString(),
-                'needsApproval' => false,
-                'path' => '/accounting/tax',
-                'created_at' => $today,
-            ],
-        ];
-    }
-
-    /**
-     * 결재 요청 이슈 (내 결재 대기 건)
-     */
-    private function getApprovalIssues(int $tenantId, int $userId): array
-    {
-        $steps = ApprovalStep::query()
-            ->whereHas('approval', function ($query) use ($tenantId) {
-                $query->where('tenant_id', $tenantId)
-                    ->where('status', 'pending');
-            })
-            ->where('approver_id', $userId)
-            ->where('status', 'pending')
-            ->with(['approval' => function ($query) {
-                $query->with('drafter:id,name');
-            }])
-            ->orderByDesc('created_at')
-            ->limit(10)
-            ->get();
-
-        return $steps->map(function ($step) {
-            $drafterName = $step->approval->drafter?->name ?? __('message.today_issue.unknown_user');
-            $title = $step->approval->title ?? __('message.today_issue.approval_request');
-
-            return [
-                'id' => 'approval_'.$step->approval->id,
-                'badge' => '결재 요청',
-                'content' => __('message.today_issue.approval_pending', [
-                    'title' => $title,
-                    'drafter' => $drafterName,
-                ]),
-                'time' => $this->formatRelativeTime($step->approval->created_at),
-                'date' => $step->approval->created_at?->toDateString(),
-                'needsApproval' => true,
-                'path' => '/approval/inbox',
-                'created_at' => $step->approval->created_at,
-            ];
-        })->toArray();
-    }
-
-    /**
-     * 기타 이슈 (신규 거래처 등록 등)
-     */
-    private function getOtherIssues(int $tenantId, Carbon $today): array
-    {
-        // 최근 7일 신규 거래처
-        $clients = Client::query()
-            ->where('tenant_id', $tenantId)
-            ->where('created_at', '>=', $today->copy()->subDays(7))
-            ->orderByDesc('created_at')
-            ->limit(5)
-            ->get();
-
-        return $clients->map(function ($client) {
-            return [
-                'id' => 'client_'.$client->id,
-                'badge' => '기타',
-                'content' => __('message.today_issue.new_client', [
-                    'name' => $client->name,
-                ]),
-                'time' => $this->formatRelativeTime($client->created_at),
-                'date' => $client->created_at?->toDateString(),
-                'needsApproval' => false,
-                'path' => '/accounting/vendors',
-                'created_at' => $client->created_at,
-            ];
-        })->toArray();
+        return TodayIssue::where('expires_at', '<', now())->delete();
     }
 
     /**
@@ -381,4 +224,4 @@ private function formatRelativeTime(?Carbon $datetime): string
 
         return $datetime->format('Y-m-d');
     }
-}
\ No newline at end of file
+}
diff --git a/app/Swagger/v1/ComprehensiveAnalysisApi.php b/app/Swagger/v1/ComprehensiveAnalysisApi.php
index ba8cc1f..d886e8c 100644
--- a/app/Swagger/v1/ComprehensiveAnalysisApi.php
+++ b/app/Swagger/v1/ComprehensiveAnalysisApi.php
@@ -34,8 +34,8 @@
  * )
  *
  * @OA\Schema(
- *     schema="TodayIssueItem",
- *     description="오늘의 이슈 아이템",
+ *     schema="ComprehensiveTodayIssueItem",
+ *     description="종합분석 오늘의 이슈 아이템",
  *
  *     @OA\Property(property="id", type="string", description="ID", example="issue-1"),
  *     @OA\Property(property="category", type="string", description="카테고리", example="결재요청"),
@@ -61,7 +61,7 @@
  *         type="array",
  *         description="이슈 목록",
  *
- *         @OA\Items(ref="#/components/schemas/TodayIssueItem")
+ *         @OA\Items(ref="#/components/schemas/ComprehensiveTodayIssueItem")
  *     )
  * )
  *
diff --git a/app/Swagger/v1/DailyReportApi.php b/app/Swagger/v1/DailyReportApi.php
index 4366ad6..ba66a28 100644
--- a/app/Swagger/v1/DailyReportApi.php
+++ b/app/Swagger/v1/DailyReportApi.php
@@ -61,7 +61,10 @@
  *         @OA\Property(property="income", type="number", format="float"),
  *         @OA\Property(property="expense", type="number", format="float"),
  *         @OA\Property(property="balance", type="number", format="float")
- *     )
+ *     ),
+ *     @OA\Property(property="monthly_operating_expense", type="number", format="float", description="월 운영비 (직전 3개월 평균)", example=500000000),
+ *     @OA\Property(property="operating_months", type="number", format="float", nullable=true, description="운영 가능 개월 수 (현금자산/월운영비)", example=6.5),
+ *     @OA\Property(property="operating_stability", type="string", enum={"stable", "caution", "warning", "unknown"}, description="운영자금 안정성 (stable: 6개월↑, caution: 3~6개월, warning: 3개월↓)", example="stable")
  * )
  */
 class DailyReportApi
diff --git a/app/Swagger/v1/TodayIssueApi.php b/app/Swagger/v1/TodayIssueApi.php
index 3bc352c..5237a9f 100644
--- a/app/Swagger/v1/TodayIssueApi.php
+++ b/app/Swagger/v1/TodayIssueApi.php
@@ -40,6 +40,60 @@
  *     ),
  *     @OA\Property(property="total_count", type="integer", example=25, description="전체 이슈 건수")
  * )
+ *
+ * @OA\Schema(
+ *     schema="TodayIssueUnreadItem",
+ *     type="object",
+ *     description="읽지 않은 이슈 항목 (헤더 알림용)",
+ *     required={"id", "badge", "content", "time", "created_at"},
+ *     @OA\Property(property="id", type="integer", example=123, description="이슈 고유 ID"),
+ *     @OA\Property(
+ *         property="badge",
+ *         type="string",
+ *         enum={"수주등록", "추심이슈", "안전재고", "지출 승인대기", "세금 신고", "결재 요청", "신규거래처"},
+ *         example="수주등록",
+ *         description="이슈 카테고리 뱃지"
+ *     ),
+ *     @OA\Property(
+ *         property="notification_type",
+ *         type="string",
+ *         enum={"sales_order", "new_vendor", "approval_request", "bad_debt", "safety_stock", "expected_expense", "vat_report"},
+ *         example="sales_order",
+ *         description="알림 설정 타입"
+ *     ),
+ *     @OA\Property(property="content", type="string", example="대한건설 신규 수주 1억 2천만원 등록", description="이슈 내용"),
+ *     @OA\Property(property="path", type="string", example="/sales/order-management-sales", description="클릭 시 이동할 경로", nullable=true),
+ *     @OA\Property(property="needs_approval", type="boolean", example=false, description="승인/반려 버튼 표시 여부"),
+ *     @OA\Property(property="time", type="string", example="10분 전", description="상대 시간"),
+ *     @OA\Property(property="created_at", type="string", format="date-time", example="2026-01-21T10:30:00+09:00", description="생성 일시 (ISO 8601)")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TodayIssueUnreadResponse",
+ *     type="object",
+ *     description="읽지 않은 이슈 목록 응답",
+ *     @OA\Property(
+ *         property="items",
+ *         type="array",
+ *         description="읽지 않은 이슈 항목 리스트",
+ *         @OA\Items(ref="#/components/schemas/TodayIssueUnreadItem")
+ *     ),
+ *     @OA\Property(property="total", type="integer", example=5, description="읽지 않은 전체 이슈 건수")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TodayIssueUnreadCountResponse",
+ *     type="object",
+ *     description="읽지 않은 이슈 개수 응답",
+ *     @OA\Property(property="count", type="integer", example=5, description="읽지 않은 이슈 건수")
+ * )
+ *
+ * @OA\Schema(
+ *     schema="TodayIssueMarkAllReadResponse",
+ *     type="object",
+ *     description="모든 이슈 읽음 처리 응답",
+ *     @OA\Property(property="count", type="integer", example=5, description="읽음 처리된 이슈 건수")
+ * )
  */
 class TodayIssueApi
 {
@@ -86,4 +140,170 @@ class TodayIssueApi
      * )
      */
     public function summary() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/today-issues/unread",
+     *     operationId="getUnreadTodayIssues",
+     *     tags={"TodayIssue"},
+     *     summary="읽지 않은 이슈 목록 조회 (헤더 알림용)",
+     *     description="헤더 알림 드롭다운에 표시할 읽지 않은 이슈 목록을 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="limit",
+     *         in="query",
+     *         description="조회할 최대 항목 수 (기본 10)",
+     *         required=false,
+     *         @OA\Schema(type="integer", default=10, minimum=1, maximum=50)
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="데이터를 조회했습니다."),
+     *             @OA\Property(
+     *                 property="data",
+     *                 ref="#/components/schemas/TodayIssueUnreadResponse"
+     *             )
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=401,
+     *         description="인증 실패",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=false),
+     *             @OA\Property(property="message", type="string", example="인증에 실패했습니다.")
+     *         )
+     *     )
+     * )
+     */
+    public function unread() {}
+
+    /**
+     * @OA\Get(
+     *     path="/api/v1/today-issues/unread/count",
+     *     operationId="getUnreadTodayIssueCount",
+     *     tags={"TodayIssue"},
+     *     summary="읽지 않은 이슈 개수 조회 (헤더 뱃지용)",
+     *     description="헤더 알림 아이콘 뱃지에 표시할 읽지 않은 이슈 개수를 조회합니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="데이터를 조회했습니다."),
+     *             @OA\Property(
+     *                 property="data",
+     *                 ref="#/components/schemas/TodayIssueUnreadCountResponse"
+     *             )
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=401,
+     *         description="인증 실패",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=false),
+     *             @OA\Property(property="message", type="string", example="인증에 실패했습니다.")
+     *         )
+     *     )
+     * )
+     */
+    public function unreadCount() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/today-issues/{id}/read",
+     *     operationId="markTodayIssueAsRead",
+     *     tags={"TodayIssue"},
+     *     summary="이슈 읽음 처리",
+     *     description="특정 이슈를 읽음 처리합니다. 헤더 알림에서 항목 클릭 시 호출됩니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Parameter(
+     *         name="id",
+     *         in="path",
+     *         description="이슈 ID",
+     *         required=true,
+     *         @OA\Schema(type="integer", example=123)
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="알림을 읽음 처리했습니다.")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=404,
+     *         description="이슈를 찾을 수 없음",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=false),
+     *             @OA\Property(property="message", type="string", example="데이터를 찾을 수 없습니다.")
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=401,
+     *         description="인증 실패",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=false),
+     *             @OA\Property(property="message", type="string", example="인증에 실패했습니다.")
+     *         )
+     *     )
+     * )
+     */
+    public function markAsRead() {}
+
+    /**
+     * @OA\Post(
+     *     path="/api/v1/today-issues/read-all",
+     *     operationId="markAllTodayIssuesAsRead",
+     *     tags={"TodayIssue"},
+     *     summary="모든 이슈 읽음 처리",
+     *     description="읽지 않은 모든 이슈를 읽음 처리합니다. 헤더 알림에서 '모두 읽음' 버튼 클릭 시 호출됩니다.",
+     *     security={{"ApiKeyAuth": {}}, {"BearerAuth": {}}},
+     *
+     *     @OA\Response(
+     *         response=200,
+     *         description="성공",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=true),
+     *             @OA\Property(property="message", type="string", example="모든 알림을 읽음 처리했습니다."),
+     *             @OA\Property(
+     *                 property="data",
+     *                 ref="#/components/schemas/TodayIssueMarkAllReadResponse"
+     *             )
+     *         )
+     *     ),
+     *
+     *     @OA\Response(
+     *         response=401,
+     *         description="인증 실패",
+     *         @OA\JsonContent(
+     *             type="object",
+     *             @OA\Property(property="success", type="boolean", example=false),
+     *             @OA\Property(property="message", type="string", example="인증에 실패했습니다.")
+     *         )
+     *     )
+     * )
+     */
+    public function markAllAsRead() {}
 }
\ No newline at end of file
diff --git a/database/migrations/2026_01_21_161328_create_today_issues_table.php b/database/migrations/2026_01_21_161328_create_today_issues_table.php
new file mode 100644
index 0000000..23b7102
--- /dev/null
+++ b/database/migrations/2026_01_21_161328_create_today_issues_table.php
@@ -0,0 +1,55 @@
+<?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('today_issues', function (Blueprint $table) {
+            $table->id();
+            $table->foreignId('tenant_id')->constrained()->cascadeOnDelete();
+
+            // 소스 정보
+            $table->string('source_type', 50)->comment('order, bad_debt, stock, expense, tax, approval, client');
+            $table->unsignedBigInteger('source_id')->nullable()->comment('원본 레코드 ID (tax는 null)');
+
+            // 표시 정보
+            $table->string('badge', 50)->comment('수주 성공, 주식 이슈, 직정 제고, 지출예상내역서, 세금 신고, 결재 요청, 기타');
+            $table->string('content', 500)->comment('표시 내용');
+            $table->string('path', 255)->nullable()->comment('이동 경로');
+            $table->boolean('needs_approval')->default(false)->comment('승인 필요 여부');
+
+            // 읽음 상태
+            $table->boolean('is_read')->default(false)->comment('확인 여부');
+            $table->foreignId('read_by')->nullable()->constrained('users')->nullOnDelete();
+            $table->timestamp('read_at')->nullable();
+
+            // 만료 시간 (오늘의 이슈이므로 당일 자정에 만료)
+            $table->timestamp('expires_at')->nullable()->comment('만료 시간');
+
+            $table->timestamps();
+
+            // 인덱스
+            $table->index(['tenant_id', 'is_read', 'created_at']);
+            $table->index(['tenant_id', 'badge']);
+            $table->index(['expires_at']);
+
+            // 중복 방지 (같은 소스에서 같은 이슈 중복 생성 방지)
+            $table->unique(['tenant_id', 'source_type', 'source_id'], 'today_issues_unique_source');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('today_issues');
+    }
+};
diff --git a/database/migrations/2026_01_21_201937_add_notification_type_to_today_issues_table.php b/database/migrations/2026_01_21_201937_add_notification_type_to_today_issues_table.php
new file mode 100644
index 0000000..9659d04
--- /dev/null
+++ b/database/migrations/2026_01_21_201937_add_notification_type_to_today_issues_table.php
@@ -0,0 +1,30 @@
+<?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::table('today_issues', function (Blueprint $table) {
+            $table->string('notification_type', 50)->nullable()->after('badge')->comment('알림 유형 (sales_order, new_vendor, approval_request, bad_debt, safety_stock, expected_expense, vat_report)');
+            $table->index('notification_type');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('today_issues', function (Blueprint $table) {
+            $table->dropIndex(['notification_type']);
+            $table->dropColumn('notification_type');
+        });
+    }
+};
diff --git a/routes/api.php b/routes/api.php
index 86bc2d0..f2c3eff 100644
--- a/routes/api.php
+++ b/routes/api.php
@@ -628,6 +628,10 @@
 
         // Today Issue API (CEO 대시보드 오늘의 이슈 리스트)
         Route::get('/today-issues/summary', [TodayIssueController::class, 'summary'])->name('v1.today-issues.summary');
+        Route::get('/today-issues/unread', [TodayIssueController::class, 'unread'])->name('v1.today-issues.unread');
+        Route::get('/today-issues/unread/count', [TodayIssueController::class, 'unreadCount'])->name('v1.today-issues.unread.count');
+        Route::post('/today-issues/{id}/read', [TodayIssueController::class, 'markAsRead'])->whereNumber('id')->name('v1.today-issues.read');
+        Route::post('/today-issues/read-all', [TodayIssueController::class, 'markAllAsRead'])->name('v1.today-issues.read-all');
 
         // Calendar API (CEO 대시보드 캘린더)
         Route::get('/calendar/schedules', [CalendarController::class, 'summary'])->name('v1.calendar.schedules');