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'));
+    }
+}