feat: [barobill] React 연동용 바로빌 카드/은행/홈택스 REST API 구현

- 바로빌 카드 거래 API (16 엔드포인트): 조회, 분할, 수동입력, 숨김/복원, 금액수정, 분개
- 바로빌 은행 거래 API (13 엔드포인트): 조회, 분할, 오버라이드, 수동입력, 잔액요약, 분개
- 홈택스 세금계산서 API (13 엔드포인트): 매출/매입 조회, 수동입력, 자체분개, 통합분개
- JournalEntry 소스 타입 상수 추가 (barobill_card, barobill_bank, hometax_invoice)

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

@@ -0,0 +1,287 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillBankTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 은행 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 은행 거래 데이터를 React에서 조회/관리
+ */
+class BarobillBankTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillBankTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 은행 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'bank_account_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->accounts();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'date' => 'nullable|date',
+            ]);
+
+            return $this->service->balanceSummary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.bank_account_num' => 'nullable|string|max:50',
+                'items.*.trans_dt' => 'nullable|string|max:20',
+                'items.*.trans_date' => 'nullable|date',
+                'items.*.original_deposit' => 'nullable|numeric',
+                'items.*.original_withdraw' => 'nullable|numeric',
+                'items.*.summary' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 오버라이드 (Override)
+    // =========================================================================
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'modified_summary' => 'nullable|string|max:500',
+                'modified_cast' => 'nullable|string|max:100',
+            ]);
+
+            return $this->service->saveOverride(
+                $validated['unique_key'],
+                $validated['modified_summary'] ?? null,
+                $validated['modified_cast'] ?? null
+            );
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'bank_account_num' => 'required|string|max:50',
+                'bank_code' => 'nullable|string|max:10',
+                'bank_name' => 'nullable|string|max:50',
+                'trans_date' => 'required|date',
+                'trans_time' => 'nullable|string|max:10',
+                'trans_dt' => 'nullable|string|max:20',
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'trans_office' => 'nullable|string|max:100',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'deposit' => 'nullable|numeric|min:0',
+                'withdraw' => 'nullable|numeric|min:0',
+                'balance' => 'nullable|numeric',
+                'summary' => 'nullable|string|max:500',
+                'cast' => 'nullable|string|max:100',
+                'memo' => 'nullable|string|max:500',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'client_code' => 'nullable|string|max:20',
+                'client_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 은행 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 은행 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $bankTx = \App\Models\Barobill\BarobillBankTransaction::find($id);
+            if (! $bankTx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $bankTx->trans_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey,
+                $entryDate,
+                "바로빌 은행거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 은행 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_bank_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_BANK,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

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

@@ -0,0 +1,326 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\BarobillCardTransactionService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 바로빌 카드 거래 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 카드 거래 데이터를 React에서 조회/관리
+ */
+class BarobillCardTransactionController extends Controller
+{
+    public function __construct(
+        protected BarobillCardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 카드 거래 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'card_num' => 'nullable|string|max:50',
+                'search' => 'nullable|string|max:100',
+                'include_hidden' => 'nullable|boolean',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->index($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $tx;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->cardNumbers();
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 분할 (Splits)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->getSplits($validated['unique_key']);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+                'items' => 'required|array|min:1',
+                'items.*.split_amount' => 'required|numeric',
+                'items.*.split_supply_amount' => 'nullable|numeric',
+                'items.*.split_tax' => 'nullable|numeric',
+                'items.*.account_code' => 'nullable|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.evidence_name' => 'nullable|string|max:100',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+                'items.*.card_num' => 'nullable|string|max:50',
+                'items.*.use_dt' => 'nullable|string|max:20',
+                'items.*.use_date' => 'nullable|date',
+                'items.*.approval_num' => 'nullable|string|max:50',
+                'items.*.original_amount' => 'nullable|numeric',
+                'items.*.merchant_name' => 'nullable|string|max:200',
+            ]);
+
+            return $this->service->saveSplits($validated['unique_key'], $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'unique_key' => 'required|string|max:500',
+            ]);
+
+            return $this->service->deleteSplits($validated['unique_key']);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'card_num' => 'required|string|max:50',
+                'card_company' => 'nullable|string|max:10',
+                'card_company_name' => 'nullable|string|max:50',
+                'use_dt' => 'required|string|max:20',
+                'use_date' => 'required|date',
+                'use_time' => 'nullable|string|max:10',
+                'approval_num' => 'nullable|string|max:50',
+                'approval_type' => 'nullable|string|max:10',
+                'approval_amount' => 'required|numeric',
+                'tax' => 'nullable|numeric',
+                'service_charge' => 'nullable|numeric',
+                'merchant_name' => 'required|string|max:200',
+                'merchant_biz_num' => 'nullable|string|max:20',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'evidence_name' => 'nullable|string|max:100',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'approval_amount' => 'nullable|numeric',
+                'tax' => 'nullable|numeric',
+                'merchant_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'description' => 'nullable|string|max:500',
+                'memo' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 숨김/복원 (Hide/Restore)
+    // =========================================================================
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->hide($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->restore($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->hiddenList($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 금액 수정
+    // =========================================================================
+
+    /**
+     * 공급가액/세액 수정
+     */
+    public function updateAmount(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'supply_amount' => 'required|numeric',
+                'tax' => 'required|numeric',
+                'modified_by_name' => 'nullable|string|max:50',
+            ]);
+
+            return $this->service->updateAmount($id, $validated);
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $tx = $this->service->show($id);
+            if (! $tx) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $tx->use_date ?? now()->format('Y-m-d');
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey,
+                $entryDate,
+                "바로빌 카드거래 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 카드 거래 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "barobill_card_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_BAROBILL_CARD,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

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

@@ -0,0 +1,278 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
+use App\Services\HometaxInvoiceService;
+use App\Services\JournalSyncService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+/**
+ * 홈택스 세금계산서 API 컨트롤러 (React 연동용)
+ *
+ * MNG에서 동기화된 홈택스 세금계산서를 React에서 조회/관리
+ */
+class HometaxInvoiceController extends Controller
+{
+    public function __construct(
+        protected HometaxInvoiceService $service,
+        protected JournalSyncService $journalSyncService,
+    ) {}
+
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->sales($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+                'search' => 'nullable|string|max:100',
+                'per_page' => 'nullable|integer|min:1|max:100',
+                'page' => 'nullable|integer|min:1',
+            ]);
+
+            return $this->service->purchases($params);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            return $invoice;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 요약 통계 (매출/매입 합계)
+     */
+    public function summary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->validate([
+                'start_date' => 'nullable|date',
+                'end_date' => 'nullable|date|after_or_equal:start_date',
+            ]);
+
+            return $this->service->summary($params);
+        }, __('message.fetched'));
+    }
+
+    // =========================================================================
+    // 수동 입력 (Manual)
+    // =========================================================================
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $validated = $request->validate([
+                'invoice_type' => 'required|in:sales,purchase',
+                'nts_confirm_num' => 'nullable|string|max:50',
+                'write_date' => 'required|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicer_ceo_name' => 'nullable|string|max:100',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'invoicee_ceo_name' => 'nullable|string|max:100',
+                'supply_amount' => 'required|integer',
+                'tax_amount' => 'required|integer',
+                'total_amount' => 'required|integer',
+                'tax_type' => 'nullable|string|max:10',
+                'purpose_type' => 'nullable|string|max:10',
+                'issue_type' => 'nullable|string|max:10',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->storeManual($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'write_date' => 'nullable|date',
+                'issue_date' => 'nullable|date',
+                'invoicer_corp_num' => 'nullable|string|max:20',
+                'invoicer_corp_name' => 'nullable|string|max:200',
+                'invoicee_corp_num' => 'nullable|string|max:20',
+                'invoicee_corp_name' => 'nullable|string|max:200',
+                'supply_amount' => 'nullable|integer',
+                'tax_amount' => 'nullable|integer',
+                'total_amount' => 'nullable|integer',
+                'item_name' => 'nullable|string|max:200',
+                'account_code' => 'nullable|string|max:20',
+                'account_name' => 'nullable|string|max:100',
+                'deduction_type' => 'nullable|string|max:20',
+                'remark1' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->updateManual($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 수동 세금계산서 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->destroyManual($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 분개 (자체 테이블: hometax_invoice_journals)
+    // =========================================================================
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getJournals($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 분개 저장
+     */
+    public function saveJournals(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.dc_type' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.description' => 'nullable|string|max:500',
+            ]);
+
+            return $this->service->saveJournals($id, $validated['items']);
+        }, __('message.created'));
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->deleteJournals($id);
+        }, __('message.deleted'));
+    }
+
+    // =========================================================================
+    // 통합 분개 (JournalSyncService - CEO 대시보드 연동)
+    // =========================================================================
+
+    /**
+     * 통합 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            ) ?? ['items' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 통합 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.side' => 'required|in:debit,credit',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.account_name' => 'nullable|string|max:100',
+                'items.*.debit_amount' => 'required|integer|min:0',
+                'items.*.credit_amount' => 'required|integer|min:0',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            $invoice = $this->service->show($id);
+            if (! $invoice) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $invoice->write_date?->format('Y-m-d') ?? now()->format('Y-m-d');
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey,
+                $entryDate,
+                "홈택스 세금계산서 분개 (#{$id})",
+                $validated['items'],
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 통합 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "hometax_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_HOMETAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
+    }
+}

app/Models/Tenants/JournalEntry.php

@@ -34,14 +34,24 @@ class JournalEntry extends Model
 
     // Status
     public const STATUS_DRAFT = 'draft';
+
     public const STATUS_CONFIRMED = 'confirmed';
 
     // Source type
     public const SOURCE_MANUAL = 'manual';
+
     public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+
     public const SOURCE_TAX_INVOICE = 'tax_invoice';
+
     public const SOURCE_CARD_TRANSACTION = 'card_transaction';
 
+    public const SOURCE_BAROBILL_CARD = 'barobill_card';
+
+    public const SOURCE_BAROBILL_BANK = 'barobill_bank';
+
+    public const SOURCE_HOMETAX_INVOICE = 'hometax_invoice';
+
     // Entry type
     public const TYPE_GENERAL = 'general';
 

app/Services/BarobillBankTransactionService.php

@@ -0,0 +1,249 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillBankTransaction;
+use App\Models\Barobill\BarobillBankTransactionOverride;
+use App\Models\Barobill\BarobillBankTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 은행 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_bank_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/수정 등 처리
+ */
+class BarobillBankTransactionService extends Service
+{
+    /**
+     * 은행 거래 목록 조회 (기간별, 계좌번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $accountNum = $params['bank_account_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('summary', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('client_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('trans_date')->orderByDesc('trans_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할/오버라이드 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+
+        $splits = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $overrides = BarobillBankTransactionOverride::getByUniqueKeys($tenantId, $uniqueKeys);
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits, $overrides) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+            $tx->override = $overrides->get($tx->unique_key);
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 계좌 목록 (필터용)
+     */
+    public function accounts(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->orderBy('bank_account_num')
+            ->get();
+
+        return ['items' => $accounts];
+    }
+
+    /**
+     * 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillBankTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillBankTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'bank_account_num' => $item['bank_account_num'] ?? null,
+                    'trans_dt' => $item['trans_dt'] ?? null,
+                    'trans_date' => $item['trans_date'] ?? null,
+                    'original_deposit' => $item['original_deposit'] ?? 0,
+                    'original_withdraw' => $item['original_withdraw'] ?? 0,
+                    'summary' => $item['summary'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillBankTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 적요/분류 오버라이드 저장
+     */
+    public function saveOverride(string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): BarobillBankTransactionOverride
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransactionOverride::saveOverride($tenantId, $uniqueKey, $modifiedSummary, $modifiedCast);
+    }
+
+    /**
+     * 수동 은행 거래 등록
+     */
+    public function storeManual(array $data): BarobillBankTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillBankTransaction::create([
+            'tenant_id' => $tenantId,
+            'bank_account_num' => $data['bank_account_num'],
+            'bank_code' => $data['bank_code'] ?? null,
+            'bank_name' => $data['bank_name'] ?? null,
+            'trans_date' => $data['trans_date'],
+            'trans_time' => $data['trans_time'] ?? null,
+            'trans_dt' => $data['trans_dt'] ?? $data['trans_date'].($data['trans_time'] ?? '000000'),
+            'deposit' => $data['deposit'] ?? 0,
+            'withdraw' => $data['withdraw'] ?? 0,
+            'balance' => $data['balance'] ?? 0,
+            'summary' => $data['summary'] ?? null,
+            'cast' => $data['cast'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'trans_office' => $data['trans_office'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'client_code' => $data['client_code'] ?? null,
+            'client_name' => $data['client_name'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 은행 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillBankTransaction
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 은행 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillBankTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 잔액 요약
+     */
+    public function balanceSummary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $date = $params['date'] ?? now()->format('Y-m-d');
+
+        $accounts = BarobillBankTransaction::where('tenant_id', $tenantId)
+            ->select('bank_account_num', 'bank_name')
+            ->distinct()
+            ->get();
+
+        $summary = [];
+        foreach ($accounts as $account) {
+            $lastTx = BarobillBankTransaction::where('tenant_id', $tenantId)
+                ->where('bank_account_num', $account->bank_account_num)
+                ->where('trans_date', '<=', $date)
+                ->orderByDesc('trans_date')
+                ->orderByDesc('trans_dt')
+                ->first();
+
+            $summary[] = [
+                'bank_account_num' => $account->bank_account_num,
+                'bank_name' => $account->bank_name,
+                'balance' => $lastTx ? $lastTx->balance : 0,
+                'last_trans_date' => $lastTx?->trans_date,
+            ];
+        }
+
+        return ['items' => $summary];
+    }
+}

app/Services/BarobillCardTransactionService.php

@@ -0,0 +1,308 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\BarobillCardTransaction;
+use App\Models\Barobill\BarobillCardTransactionAmountLog;
+use App\Models\Barobill\BarobillCardTransactionHide;
+use App\Models\Barobill\BarobillCardTransactionSplit;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 바로빌 카드 거래 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 barobill_card_transactions 데이터를
+ * React 프론트엔드에서 조회/분개/숨김 등 처리
+ */
+class BarobillCardTransactionService extends Service
+{
+    /**
+     * 카드 거래 목록 조회 (기간별, 카드번호별)
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $cardNum = $params['card_num'] ?? null;
+        $search = $params['search'] ?? null;
+        $includeHidden = $params['include_hidden'] ?? false;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        if ($search) {
+            $query->where(function ($q) use ($search) {
+                $q->where('merchant_name', 'like', "%{$search}%")
+                    ->orWhere('memo', 'like', "%{$search}%")
+                    ->orWhere('approval_num', 'like', "%{$search}%");
+            });
+        }
+
+        // 숨김 거래 필터링
+        if (! $includeHidden) {
+            $hiddenKeys = BarobillCardTransactionHide::getHiddenKeys($tenantId, $startDate, $endDate);
+            if (! empty($hiddenKeys)) {
+                $query->whereNotIn(
+                    DB::raw("CONCAT(card_num, '|', use_dt, '|', approval_num, '|', approval_amount)"),
+                    $hiddenKeys
+                );
+            }
+        }
+
+        $query->orderByDesc('use_date')->orderByDesc('use_dt');
+
+        $transactions = $query->paginate($perPage);
+
+        // 분할 거래 정보 로드
+        $uniqueKeys = $transactions->getCollection()->map->unique_key->toArray();
+        $splits = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->whereIn('original_unique_key', $uniqueKeys)
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+
+        $transactions->getCollection()->transform(function ($tx) use ($splits) {
+            $tx->splits = $splits->get($tx->unique_key, collect());
+            $tx->has_splits = $tx->splits->isNotEmpty();
+
+            return $tx;
+        });
+
+        return [
+            'data' => $transactions,
+        ];
+    }
+
+    /**
+     * 단일 카드 거래 상세
+     */
+    public function show(int $id): ?BarobillCardTransaction
+    {
+        return BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->find($id);
+    }
+
+    /**
+     * 카드 거래 분할 조회
+     */
+    public function getSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $splits = BarobillCardTransactionSplit::getByUniqueKey($tenantId, $uniqueKey);
+
+        return ['items' => $splits];
+    }
+
+    /**
+     * 카드 거래 분할 저장
+     */
+    public function saveSplits(string $uniqueKey, array $items): array
+    {
+        $tenantId = $this->tenantId();
+
+        return DB::transaction(function () use ($tenantId, $uniqueKey, $items) {
+            // 기존 분할 삭제
+            BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+                ->where('original_unique_key', $uniqueKey)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = BarobillCardTransactionSplit::create([
+                    'tenant_id' => $tenantId,
+                    'original_unique_key' => $uniqueKey,
+                    'split_amount' => $item['split_amount'],
+                    'split_supply_amount' => $item['split_supply_amount'] ?? 0,
+                    'split_tax' => $item['split_tax'] ?? 0,
+                    'account_code' => $item['account_code'] ?? null,
+                    'account_name' => $item['account_name'] ?? null,
+                    'deduction_type' => $item['deduction_type'] ?? null,
+                    'evidence_name' => $item['evidence_name'] ?? null,
+                    'description' => $item['description'] ?? null,
+                    'memo' => $item['memo'] ?? null,
+                    'sort_order' => $index + 1,
+                    'card_num' => $item['card_num'] ?? null,
+                    'use_dt' => $item['use_dt'] ?? null,
+                    'use_date' => $item['use_date'] ?? null,
+                    'approval_num' => $item['approval_num'] ?? null,
+                    'original_amount' => $item['original_amount'] ?? 0,
+                    'merchant_name' => $item['merchant_name'] ?? null,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 카드 거래 분할 삭제
+     */
+    public function deleteSplits(string $uniqueKey): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = BarobillCardTransactionSplit::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 카드 거래 등록
+     */
+    public function storeManual(array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+
+        return BarobillCardTransaction::create([
+            'tenant_id' => $tenantId,
+            'card_num' => $data['card_num'],
+            'card_company' => $data['card_company'] ?? null,
+            'card_company_name' => $data['card_company_name'] ?? null,
+            'use_dt' => $data['use_dt'],
+            'use_date' => $data['use_date'],
+            'use_time' => $data['use_time'] ?? null,
+            'approval_num' => $data['approval_num'] ?? 'MANUAL-'.now()->format('YmdHis'),
+            'approval_type' => $data['approval_type'] ?? '1',
+            'approval_amount' => $data['approval_amount'],
+            'tax' => $data['tax'] ?? 0,
+            'service_charge' => $data['service_charge'] ?? 0,
+            'payment_plan' => $data['payment_plan'] ?? null,
+            'merchant_name' => $data['merchant_name'],
+            'merchant_biz_num' => $data['merchant_biz_num'] ?? null,
+            'account_code' => $data['account_code'] ?? null,
+            'account_name' => $data['account_name'] ?? null,
+            'deduction_type' => $data['deduction_type'] ?? null,
+            'evidence_name' => $data['evidence_name'] ?? null,
+            'description' => $data['description'] ?? null,
+            'memo' => $data['memo'] ?? null,
+            'is_manual' => true,
+        ]);
+    }
+
+    /**
+     * 수동 카드 거래 수정
+     */
+    public function updateManual(int $id, array $data): BarobillCardTransaction
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        $tx->update($data);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 수동 카드 거래 삭제
+     */
+    public function destroyManual(int $id): bool
+    {
+        $tx = BarobillCardTransaction::where('tenant_id', $this->tenantId())
+            ->where('is_manual', true)
+            ->findOrFail($id);
+
+        return $tx->delete();
+    }
+
+    /**
+     * 카드 거래 숨김
+     */
+    public function hide(int $id): BarobillCardTransactionHide
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::hideTransaction($tenantId, $tx->unique_key, [
+            'card_num' => $tx->card_num,
+            'use_date' => $tx->use_date,
+            'approval_num' => $tx->approval_num,
+            'approval_amount' => $tx->approval_amount,
+            'merchant_name' => $tx->merchant_name,
+        ], $userId);
+    }
+
+    /**
+     * 카드 거래 숨김 복원
+     */
+    public function restore(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        return BarobillCardTransactionHide::restoreTransaction($tenantId, $tx->unique_key);
+    }
+
+    /**
+     * 숨겨진 거래 목록
+     */
+    public function hiddenList(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $hiddenItems = BarobillCardTransactionHide::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderByDesc('created_at')
+            ->get();
+
+        return ['items' => $hiddenItems];
+    }
+
+    /**
+     * 금액 수정 (공급가액/세액 수정)
+     */
+    public function updateAmount(int $id, array $data): BarobillCardTransaction
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+
+        $tx = BarobillCardTransaction::where('tenant_id', $tenantId)->findOrFail($id);
+
+        // 변경 이력 기록
+        BarobillCardTransactionAmountLog::create([
+            'card_transaction_id' => $tx->id,
+            'original_unique_key' => $tx->unique_key,
+            'before_supply_amount' => $tx->modified_supply_amount ?? $tx->approval_amount,
+            'before_tax' => $tx->modified_tax ?? $tx->tax,
+            'after_supply_amount' => $data['supply_amount'],
+            'after_tax' => $data['tax'],
+            'modified_by' => $userId,
+            'modified_by_name' => $data['modified_by_name'] ?? '',
+            'ip_address' => request()->ip(),
+        ]);
+
+        $tx->update([
+            'modified_supply_amount' => $data['supply_amount'],
+            'modified_tax' => $data['tax'],
+        ]);
+
+        return $tx->fresh();
+    }
+
+    /**
+     * 카드 번호 목록 (필터용)
+     */
+    public function cardNumbers(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $cards = BarobillCardTransaction::where('tenant_id', $tenantId)
+            ->select('card_num', 'card_company_name')
+            ->distinct()
+            ->orderBy('card_num')
+            ->get();
+
+        return ['items' => $cards];
+    }
+}

app/Services/HometaxInvoiceService.php

@@ -0,0 +1,222 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Barobill\HometaxInvoice;
+use App\Models\Barobill\HometaxInvoiceJournal;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 홈택스 세금계산서 서비스 (React 연동용)
+ *
+ * MNG에서 동기화된 hometax_invoices 데이터를
+ * React 프론트엔드에서 조회/분개 등 처리
+ */
+class HometaxInvoiceService extends Service
+{
+    /**
+     * 매출 세금계산서 목록
+     */
+    public function sales(array $params): array
+    {
+        return $this->listByType('sales', $params);
+    }
+
+    /**
+     * 매입 세금계산서 목록
+     */
+    public function purchases(array $params): array
+    {
+        return $this->listByType('purchase', $params);
+    }
+
+    /**
+     * 세금계산서 상세 조회
+     */
+    public function show(int $id): ?HometaxInvoice
+    {
+        return HometaxInvoice::where('tenant_id', $this->tenantId())
+            ->with('journals')
+            ->find($id);
+    }
+
+    /**
+     * 분개 저장 (홈택스 자체 분개 테이블 사용)
+     */
+    public function saveJournals(int $invoiceId, array $items): array
+    {
+        $tenantId = $this->tenantId();
+        $invoice = HometaxInvoice::where('tenant_id', $tenantId)->findOrFail($invoiceId);
+
+        return DB::transaction(function () use ($tenantId, $invoice, $items) {
+            // 기존 분개 삭제
+            HometaxInvoiceJournal::where('tenant_id', $tenantId)
+                ->where('hometax_invoice_id', $invoice->id)
+                ->delete();
+
+            $created = [];
+            foreach ($items as $index => $item) {
+                $created[] = HometaxInvoiceJournal::create([
+                    'tenant_id' => $tenantId,
+                    'hometax_invoice_id' => $invoice->id,
+                    'nts_confirm_num' => $invoice->nts_confirm_num,
+                    'dc_type' => $item['dc_type'],
+                    'account_code' => $item['account_code'],
+                    'account_name' => $item['account_name'] ?? null,
+                    'debit_amount' => $item['debit_amount'] ?? 0,
+                    'credit_amount' => $item['credit_amount'] ?? 0,
+                    'description' => $item['description'] ?? null,
+                    'sort_order' => $index + 1,
+                    'invoice_type' => $invoice->invoice_type,
+                    'write_date' => $invoice->write_date,
+                    'supply_amount' => $invoice->supply_amount,
+                    'tax_amount' => $invoice->tax_amount,
+                    'total_amount' => $invoice->total_amount,
+                    'trading_partner_name' => $invoice->invoice_type === 'sales'
+                        ? $invoice->invoicee_corp_name
+                        : $invoice->invoicer_corp_name,
+                ]);
+            }
+
+            return ['items' => $created, 'count' => count($created)];
+        });
+    }
+
+    /**
+     * 분개 조회
+     */
+    public function getJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $journals = HometaxInvoiceJournal::getByInvoiceId($tenantId, $invoiceId);
+
+        return ['items' => $journals];
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function deleteJournals(int $invoiceId): array
+    {
+        $tenantId = $this->tenantId();
+        $deleted = HometaxInvoiceJournal::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->delete();
+
+        return ['deleted_count' => $deleted];
+    }
+
+    /**
+     * 수동 세금계산서 등록
+     */
+    public function storeManual(array $data): HometaxInvoice
+    {
+        $tenantId = $this->tenantId();
+
+        return HometaxInvoice::create(array_merge($data, [
+            'tenant_id' => $tenantId,
+        ]));
+    }
+
+    /**
+     * 수동 세금계산서 수정
+     */
+    public function updateManual(int $id, array $data): HometaxInvoice
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+        $invoice->update($data);
+
+        return $invoice->fresh();
+    }
+
+    /**
+     * 수동 세금계산서 삭제 (soft delete)
+     */
+    public function destroyManual(int $id): bool
+    {
+        $invoice = HometaxInvoice::where('tenant_id', $this->tenantId())->findOrFail($id);
+
+        return $invoice->delete();
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+
+        $salesQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->sales()
+            ->period($startDate, $endDate);
+
+        $purchaseQuery = HometaxInvoice::where('tenant_id', $tenantId)
+            ->purchase()
+            ->period($startDate, $endDate);
+
+        return [
+            'sales' => [
+                'count' => (clone $salesQuery)->count(),
+                'supply_amount' => (int) (clone $salesQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $salesQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $salesQuery)->sum('total_amount'),
+            ],
+            'purchase' => [
+                'count' => (clone $purchaseQuery)->count(),
+                'supply_amount' => (int) (clone $purchaseQuery)->sum('supply_amount'),
+                'tax_amount' => (int) (clone $purchaseQuery)->sum('tax_amount'),
+                'total_amount' => (int) (clone $purchaseQuery)->sum('total_amount'),
+            ],
+        ];
+    }
+
+    /**
+     * 타입별 목록 조회 (공통)
+     */
+    private function listByType(string $invoiceType, array $params): array
+    {
+        $tenantId = $this->tenantId();
+        $startDate = $params['start_date'] ?? now()->startOfMonth()->format('Y-m-d');
+        $endDate = $params['end_date'] ?? now()->format('Y-m-d');
+        $search = $params['search'] ?? null;
+        $perPage = $params['per_page'] ?? 50;
+
+        $query = HometaxInvoice::where('tenant_id', $tenantId)
+            ->where('invoice_type', $invoiceType)
+            ->period($startDate, $endDate);
+
+        if ($search) {
+            $query->where(function ($q) use ($search, $invoiceType) {
+                if ($invoiceType === 'sales') {
+                    $q->where('invoicee_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicee_corp_num', 'like', "%{$search}%");
+                } else {
+                    $q->where('invoicer_corp_name', 'like', "%{$search}%")
+                        ->orWhere('invoicer_corp_num', 'like', "%{$search}%");
+                }
+                $q->orWhere('nts_confirm_num', 'like', "%{$search}%")
+                    ->orWhere('item_name', 'like', "%{$search}%");
+            });
+        }
+
+        $query->orderByDesc('write_date')->orderByDesc('issue_date');
+
+        $invoices = $query->paginate($perPage);
+
+        // 분개 존재 여부 로드
+        $invoiceIds = $invoices->getCollection()->pluck('id')->toArray();
+        $journaledIds = HometaxInvoiceJournal::getJournaledInvoiceIds($tenantId, $invoiceIds);
+
+        $invoices->getCollection()->transform(function ($invoice) use ($journaledIds) {
+            $invoice->has_journal = in_array($invoice->id, $journaledIds);
+
+            return $invoice;
+        });
+
+        return [
+            'data' => $invoices,
+        ];
+    }
+}

routes/api/v1/finance.php

@@ -16,6 +16,8 @@
 use App\Http\Controllers\Api\V1\BadDebtController;
 use App\Http\Controllers\Api\V1\BankAccountController;
 use App\Http\Controllers\Api\V1\BankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillBankTransactionController;
+use App\Http\Controllers\Api\V1\BarobillCardTransactionController;
 use App\Http\Controllers\Api\V1\BarobillController;
 use App\Http\Controllers\Api\V1\BarobillSettingController;
 use App\Http\Controllers\Api\V1\BillController;
@@ -28,6 +30,7 @@
 use App\Http\Controllers\Api\V1\EntertainmentController;
 use App\Http\Controllers\Api\V1\ExpectedExpenseController;
 use App\Http\Controllers\Api\V1\GeneralJournalEntryController;
+use App\Http\Controllers\Api\V1\HometaxInvoiceController;
 use App\Http\Controllers\Api\V1\LoanController;
 use App\Http\Controllers\Api\V1\PaymentController;
 use App\Http\Controllers\Api\V1\PayrollController;
@@ -282,6 +285,60 @@
     Route::get('/certificate-url', [BarobillController::class, 'certificateUrl'])->name('v1.barobill.certificate-url');
 });
 
+// Barobill Card Transaction API (바로빌 카드 거래 - React 연동)
+Route::prefix('barobill-card-transactions')->group(function () {
+    Route::get('', [BarobillCardTransactionController::class, 'index'])->name('v1.barobill-card-transactions.index');
+    Route::get('/card-numbers', [BarobillCardTransactionController::class, 'cardNumbers'])->name('v1.barobill-card-transactions.card-numbers');
+    Route::get('/hidden', [BarobillCardTransactionController::class, 'hiddenList'])->name('v1.barobill-card-transactions.hidden');
+    Route::get('/splits', [BarobillCardTransactionController::class, 'getSplits'])->name('v1.barobill-card-transactions.splits.show');
+    Route::post('/splits', [BarobillCardTransactionController::class, 'saveSplits'])->name('v1.barobill-card-transactions.splits.store');
+    Route::delete('/splits', [BarobillCardTransactionController::class, 'deleteSplits'])->name('v1.barobill-card-transactions.splits.destroy');
+    Route::post('/manual', [BarobillCardTransactionController::class, 'storeManual'])->name('v1.barobill-card-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillCardTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillCardTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-card-transactions.manual.destroy');
+    Route::get('/{id}', [BarobillCardTransactionController::class, 'show'])->whereNumber('id')->name('v1.barobill-card-transactions.show');
+    Route::post('/{id}/hide', [BarobillCardTransactionController::class, 'hide'])->whereNumber('id')->name('v1.barobill-card-transactions.hide');
+    Route::post('/{id}/restore', [BarobillCardTransactionController::class, 'restore'])->whereNumber('id')->name('v1.barobill-card-transactions.restore');
+    Route::put('/{id}/amount', [BarobillCardTransactionController::class, 'updateAmount'])->whereNumber('id')->name('v1.barobill-card-transactions.update-amount');
+    Route::get('/{id}/journal-entries', [BarobillCardTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillCardTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillCardTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-card-transactions.journal-entries.destroy');
+});
+
+// Barobill Bank Transaction API (바로빌 은행 거래 - React 연동)
+Route::prefix('barobill-bank-transactions')->group(function () {
+    Route::get('', [BarobillBankTransactionController::class, 'index'])->name('v1.barobill-bank-transactions.index');
+    Route::get('/accounts', [BarobillBankTransactionController::class, 'accounts'])->name('v1.barobill-bank-transactions.accounts');
+    Route::get('/balance-summary', [BarobillBankTransactionController::class, 'balanceSummary'])->name('v1.barobill-bank-transactions.balance-summary');
+    Route::get('/splits', [BarobillBankTransactionController::class, 'getSplits'])->name('v1.barobill-bank-transactions.splits.show');
+    Route::post('/splits', [BarobillBankTransactionController::class, 'saveSplits'])->name('v1.barobill-bank-transactions.splits.store');
+    Route::delete('/splits', [BarobillBankTransactionController::class, 'deleteSplits'])->name('v1.barobill-bank-transactions.splits.destroy');
+    Route::post('/override', [BarobillBankTransactionController::class, 'saveOverride'])->name('v1.barobill-bank-transactions.override');
+    Route::post('/manual', [BarobillBankTransactionController::class, 'storeManual'])->name('v1.barobill-bank-transactions.manual.store');
+    Route::put('/manual/{id}', [BarobillBankTransactionController::class, 'updateManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.update');
+    Route::delete('/manual/{id}', [BarobillBankTransactionController::class, 'destroyManual'])->whereNumber('id')->name('v1.barobill-bank-transactions.manual.destroy');
+    Route::get('/{id}/journal-entries', [BarobillBankTransactionController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.show');
+    Route::post('/{id}/journal-entries', [BarobillBankTransactionController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [BarobillBankTransactionController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.barobill-bank-transactions.journal-entries.destroy');
+});
+
+// Hometax Invoice API (홈택스 세금계산서 - React 연동)
+Route::prefix('hometax-invoices')->group(function () {
+    Route::get('/sales', [HometaxInvoiceController::class, 'sales'])->name('v1.hometax-invoices.sales');
+    Route::get('/purchases', [HometaxInvoiceController::class, 'purchases'])->name('v1.hometax-invoices.purchases');
+    Route::get('/summary', [HometaxInvoiceController::class, 'summary'])->name('v1.hometax-invoices.summary');
+    Route::post('', [HometaxInvoiceController::class, 'store'])->name('v1.hometax-invoices.store');
+    Route::get('/{id}', [HometaxInvoiceController::class, 'show'])->whereNumber('id')->name('v1.hometax-invoices.show');
+    Route::put('/{id}', [HometaxInvoiceController::class, 'update'])->whereNumber('id')->name('v1.hometax-invoices.update');
+    Route::delete('/{id}', [HometaxInvoiceController::class, 'destroy'])->whereNumber('id')->name('v1.hometax-invoices.destroy');
+    Route::get('/{id}/journals', [HometaxInvoiceController::class, 'getJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.show');
+    Route::post('/{id}/journals', [HometaxInvoiceController::class, 'saveJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.store');
+    Route::delete('/{id}/journals', [HometaxInvoiceController::class, 'deleteJournals'])->whereNumber('id')->name('v1.hometax-invoices.journals.destroy');
+    Route::get('/{id}/journal-entries', [HometaxInvoiceController::class, 'getJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.show');
+    Route::post('/{id}/journal-entries', [HometaxInvoiceController::class, 'storeJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.store');
+    Route::delete('/{id}/journal-entries', [HometaxInvoiceController::class, 'deleteJournalEntries'])->whereNumber('id')->name('v1.hometax-invoices.journal-entries.destroy');
+});
+
 // Tax Invoice API (세금계산서)
 Route::prefix('tax-invoices')->group(function () {
     Route::get('', [TaxInvoiceController::class, 'index'])->name('v1.tax-invoices.index');