merge: develop → main 전체 반영

- 급여 계산 엔진, 바로빌 카드/은행/홈택스 API
- 장비관리, 체크리스트 템플릿
- 메일 설정, 파일 스토리지 개선

.serena/memories/comprehensive-analysis-fix-2025-12-27.md

@@ -54,4 +54,4 @@ ## 관련 파일
 
 - `api/app/Services/ComprehensiveAnalysisService.php`
 - `api/database/seeders/ComprehensiveAnalysisSeeder.php`
-- `docs/plans/react-mock-remaining-tasks.md`
+- `docs/dev/dev_plans/react-mock-remaining-tasks.md`

.serena/memories/db-backup-state.md

@@ -15,7 +15,7 @@ ## Phase 구성
 - Phase 5: MNG 관리자 패널 (4항목) — mng/ /system/alerts
 
 ## 핵심 파일
-- 계획 문서: docs/plans/db-backup-system-plan.md
+- 계획 문서: docs/dev/dev_plans/db-backup-system-plan.md
 - 개발서버: 114.203.209.83 (SSH: hskwon)
 - DB: sam (메인) + sam_stat (통계)
 - Slack 웹훅: api/.env → LOG_SLACK_WEBHOOK_URL (이미 설정됨)

.serena/memories/quote-bom-bulk-api-phase-1.2.md

@@ -16,7 +16,7 @@ ### 생성된 파일
 | 파일 | 설명 |
 |------|------|
 | `app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php` | 다건 BOM 산출 FormRequest |
-| `api/docs/changes/20260102_1300_quote_bom_bulk_calculation.md` | 변경 내용 문서 |
+| `api/docs/dev/changes/20260102_1300_quote_bom_bulk_calculation.md` | 변경 내용 문서 |
 
 ### 수정된 파일
 | 파일 | 설명 |
@@ -93,9 +93,9 @@ ### QuoteCalculationService::calculateBomBulk()
 - 개별 품목 실패가 전체에 영향 없음 (예외 처리)
 
 ## 관련 문서
-- 계획 문서: `docs/plans/quote-calculation-api-plan.md`
-- Phase 1.1 문서: `docs/changes/20260102_quote_bom_calculation_api.md`
-- Phase 1.2 문서: `docs/changes/20260102_1300_quote_bom_bulk_calculation.md`
+- 계획 문서: `docs/dev/dev_plans/quote-calculation-api-plan.md`
+- Phase 1.1 문서: `docs/dev/changes/20260102_quote_bom_calculation_api.md`
+- Phase 1.2 문서: `docs/dev/changes/20260102_1300_quote_bom_bulk_calculation.md`
 
 ## 다음 단계
 - React 프론트엔드에서 `/calculate/bom/bulk` API 연동

.serena/project.yml

@@ -107,3 +107,19 @@ fixed_tools: []
 # override of the corresponding setting in serena_config.yml, see the documentation there.
 # If null or missing, the value from the global config is used.
 symbol_info_budget:
+
+# The language backend to use for this project.
+# If not set, the global setting from serena_config.yml is used.
+# Valid values: LSP, JetBrains
+# Note: the backend is fixed at startup. If a project with a different backend
+# is activated post-init, an error will be returned.
+language_backend:
+
+# line ending convention to use when writing source files.
+# Possible values: unset (use global setting), "lf", "crlf", or "native" (platform default)
+# This does not affect Serena's own files (e.g. memories and configuration files), which always use native line endings.
+line_ending:
+
+# list of regex patterns which, when matched, mark a memory entry as read‑only.
+# Extends the list from the global configuration, merging the two lists.
+read_only_memory_patterns: []

CLAUDE.md

@@ -509,6 +509,7 @@ ### 2. Multi-tenancy & Models
 - SoftDeletes by default
 - Common columns: tenant_id, created_by, updated_by, deleted_by (COMMENT required)
 - FK constraints: Created during design, minimal in production
+- **🔴 쿼리 수정 시 모델 스코프 우선**: `where('컬럼', '값')` 하드코딩 전에 반드시 모델에 정의된 스코프(scopeActive 등)를 먼저 확인하고, 스코프가 있으면 `Model::active()` 형태로 사용할 것
 
 ### 3. Middleware Stack
 - ApiKeyMiddleware, CheckSwaggerAuth, CorsMiddleware, CheckPermission, PermMapper

Jenkinsfile

@@ -1,6 +1,12 @@
 pipeline {
     agent any
 
+    parameters {
+        choice(name: 'ACTION', choices: ['deploy', 'rollback'], description: '배포 또는 롤백')
+        choice(name: 'ROLLBACK_TARGET', choices: ['production', 'stage'], description: '롤백 대상 환경')
+        string(name: 'ROLLBACK_RELEASE', defaultValue: '', description: '롤백할 릴리스 ID (예: 20260310_120000). 비워두면 직전 릴리스로 롤백')
+    }
+
     options {
         disableConcurrentBuilds()
     }
@@ -8,10 +14,73 @@ pipeline {
     environment {
         DEPLOY_USER = 'hskwon'
         RELEASE_ID  = new Date().format('yyyyMMdd_HHmmss')
+        PROD_SERVER = '211.117.60.189'
     }
 
     stages {
+
+        // ── 롤백: 릴리스 목록 조회 ──
+        stage('Rollback: List Releases') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def releases = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | head -6 | xargs -I{} basename {}'", returnStdout: true).trim()
+                        def current = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'basename \$(readlink -f ${basePath}/current)'", returnStdout: true).trim()
+                        echo "=== ${params.ROLLBACK_TARGET} 릴리스 목록 ==="
+                        echo "현재 활성: ${current}"
+                        echo "사용 가능:\n${releases}"
+                    }
+                }
+            }
+        }
+
+        // ── 롤백: symlink 전환 ──
+        stage('Rollback: Switch Release') {
+            when { expression { params.ACTION == 'rollback' } }
+            steps {
+                script {
+                    def basePath = params.ROLLBACK_TARGET == 'production' ? '/home/webservice/api' : '/home/webservice/api-stage'
+
+                    sshagent(credentials: ['deploy-ssh-key']) {
+                        def targetRelease = params.ROLLBACK_RELEASE
+                        if (!targetRelease?.trim()) {
+                            // 비워두면 직전 릴리스로 롤백
+                            targetRelease = sh(script: "ssh ${DEPLOY_USER}@${PROD_SERVER} 'ls -1dt ${basePath}/releases/*/ | sed -n 2p | xargs basename'", returnStdout: true).trim()
+                        }
+
+                        // 릴리스 존재 여부 확인
+                        sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'test -d ${basePath}/releases/${targetRelease}'"
+
+                        slackSend channel: '#deploy_api', color: '#FF9800', tokenCredentialId: 'slack-token',
+                            message: "🔄 *api* ${params.ROLLBACK_TARGET} 롤백 시작 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+
+                        sh """
+                            ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                ln -sfn ${basePath}/releases/${targetRelease} ${basePath}/current &&
+                                cd ${basePath}/current &&
+                                php artisan config:cache &&
+                                php artisan route:cache &&
+                                php artisan view:cache &&
+                                sudo systemctl reload php8.4-fpm
+                            '
+                        """
+
+                        if (params.ROLLBACK_TARGET == 'production') {
+                            sh "ssh ${DEPLOY_USER}@${PROD_SERVER} 'sudo supervisorctl restart sam-queue-worker:*'"
+                        }
+
+                        slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                            message: "✅ *api* ${params.ROLLBACK_TARGET} 롤백 완료 → ${targetRelease}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    }
+                }
+            }
+        }
+
+        // ── 일반 배포: Checkout ──
         stage('Checkout') {
+            when { expression { params.ACTION == 'deploy' } }
             steps {
                 checkout scm
                 script {
@@ -24,17 +93,22 @@ pipeline {
 
         // ── main → 운영서버 Stage 배포 ──
         stage('Deploy Stage') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api-stage/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api-stage/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api-stage/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api-stage/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -71,17 +145,22 @@ pipeline {
 
         // ── main → 운영서버 Production 배포 ──
         stage('Deploy Production') {
-            when { branch 'main' }
+            when {
+                allOf {
+                    branch 'main'
+                    expression { params.ACTION == 'deploy' }
+                }
+            }
             steps {
                 sshagent(credentials: ['deploy-ssh-key']) {
                     sh """
-                        ssh ${DEPLOY_USER}@211.117.60.189 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} 'mkdir -p /home/webservice/api/releases/${RELEASE_ID}'
                         rsync -az --delete \
                             --exclude='.git' --exclude='.env' \
                             --exclude='storage/app' --exclude='storage/logs' \
                             --exclude='storage/framework/sessions' --exclude='storage/framework/cache' \
-                            . ${DEPLOY_USER}@211.117.60.189:/home/webservice/api/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api/releases/${RELEASE_ID}/
+                        ssh ${DEPLOY_USER}@${PROD_SERVER} '
                             cd /home/webservice/api/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
                             sudo chown -R www-data:webservice storage bootstrap/cache &&
@@ -109,23 +188,32 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
-                message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+            script {
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'good', tokenCredentialId: 'slack-token',
+                        message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                }
+            }
         }
         failure {
-            slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
-                message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             script {
-                if (env.BRANCH_NAME == 'main') {
-                    sshagent(credentials: ['deploy-ssh-key']) {
-                        sh """
-                            ssh ${DEPLOY_USER}@211.117.60.189 '
-                                PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
-                                [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
-                                sudo systemctl reload php8.4-fpm
-                            ' || true
-                        """
+                if (params.ACTION == 'deploy') {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                    if (env.BRANCH_NAME == 'main') {
+                        sshagent(credentials: ['deploy-ssh-key']) {
+                            sh """
+                                ssh ${DEPLOY_USER}@${PROD_SERVER} '
+                                    PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
+                                    [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
+                                    sudo systemctl reload php8.4-fpm
+                                ' || true
+                            """
+                        }
                     }
+                } else {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
+                        message: "❌ *api* ${params.ROLLBACK_TARGET} 롤백 실패\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
                 }
             }
         }

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-02-21 16:28:35
+> **자동 생성**: 2026-03-12 13:58:25
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -26,6 +26,68 @@ ### bad_debt_memos
 - **badDebt()**: belongsTo → `bad_debts`
 - **creator()**: belongsTo → `users`
 
+### barobill_bank_sync_status
+**모델**: `App\Models\Barobill\BarobillBankSyncStatus`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transactions
+**모델**: `App\Models\Barobill\BarobillBankTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_bank_transaction_splits
+**모델**: `App\Models\Barobill\BarobillBankTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_billing_records
+**모델**: `App\Models\Barobill\BarobillBillingRecord`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_card_transactions
+**모델**: `App\Models\Barobill\BarobillCardTransaction`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_card_transaction_amount_logs
+**모델**: `App\Models\Barobill\BarobillCardTransactionAmountLog`
+
+- **cardTransaction()**: belongsTo → `barobill_card_transactions`
+
+### barobill_card_transaction_splits
+**모델**: `App\Models\Barobill\BarobillCardTransactionSplit`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_members
+**모델**: `App\Models\Barobill\BarobillMember`
+
+- **tenant()**: belongsTo → `tenants`
+
+### barobill_monthly_summarys
+**모델**: `App\Models\Barobill\BarobillMonthlySummary`
+
+- **member()**: belongsTo → `barobill_members`
+
+### barobill_subscriptions
+**모델**: `App\Models\Barobill\BarobillSubscription`
+
+- **member()**: belongsTo → `barobill_members`
+
+### hometax_invoices
+**모델**: `App\Models\Barobill\HometaxInvoice`
+
+- **tenant()**: belongsTo → `tenants`
+- **journals()**: hasMany → `hometax_invoice_journals`
+
+### hometax_invoice_journals
+**모델**: `App\Models\Barobill\HometaxInvoiceJournal`
+
+- **tenant()**: belongsTo → `tenants`
+- **invoice()**: belongsTo → `hometax_invoices`
+
 ### biddings
 **모델**: `App\Models\Bidding\Bidding`
 
@@ -309,6 +371,43 @@ ### esign_signers
 - **contract()**: belongsTo → `esign_contracts`
 - **signFields()**: hasMany → `esign_sign_fields`
 
+### equipments
+**모델**: `App\Models\Equipment\Equipment`
+
+- **inspectionTemplates()**: hasMany → `equipment_inspection_templates`
+- **inspections()**: hasMany → `equipment_inspections`
+- **repairs()**: hasMany → `equipment_repairs`
+- **photos()**: hasMany → `files`
+- **processes()**: belongsToMany → `processes`
+
+### equipment_inspections
+**모델**: `App\Models\Equipment\EquipmentInspection`
+
+- **equipment()**: belongsTo → `equipments`
+- **details()**: hasMany → `equipment_inspection_details`
+
+### equipment_inspection_details
+**모델**: `App\Models\Equipment\EquipmentInspectionDetail`
+
+- **inspection()**: belongsTo → `equipment_inspections`
+- **templateItem()**: belongsTo → `equipment_inspection_templates`
+
+### equipment_inspection_templates
+**모델**: `App\Models\Equipment\EquipmentInspectionTemplate`
+
+- **equipment()**: belongsTo → `equipments`
+
+### equipment_process
+**모델**: `App\Models\Equipment\EquipmentProcess`
+
+- **equipment()**: belongsTo → `equipments`
+- **process()**: belongsTo → `processes`
+
+### equipment_repairs
+**모델**: `App\Models\Equipment\EquipmentRepair`
+
+- **equipment()**: belongsTo → `equipments`
+
 ### estimates
 **모델**: `App\Models\Estimate\Estimate`
 
@@ -580,17 +679,10 @@ ### roles
 **모델**: `App\Models\Permissions\Role`
 
 - **tenant()**: belongsTo → `tenants`
-- **menuPermissions()**: hasMany → `role_menu_permissions`
 - **userRoles()**: hasMany → `user_roles`
 - **users()**: belongsToMany → `users`
 - **permissions()**: belongsToMany → `permissions`
 
-### role_menu_permissions
-**모델**: `App\Models\Permissions\RoleMenuPermission`
-
-- **role()**: belongsTo → `roles`
-- **menu()**: belongsTo → `menus`
-
 ### popups
 **모델**: `App\Models\Popups\Popup`
 
@@ -637,6 +729,7 @@ ### work_orders
 - **stepProgress()**: hasMany → `work_order_step_progress`
 - **materialInputs()**: hasMany → `work_order_material_inputs`
 - **shipments()**: hasMany → `shipments`
+- **inspections()**: hasMany → `inspections`
 - **bendingDetail()**: hasOne → `work_order_bending_details`
 - **documents()**: morphMany → `documents`
 
@@ -740,9 +833,40 @@ ### push_notification_settings
 **모델**: `App\Models\PushNotificationSetting`
 
 
+### audit_checklists
+**모델**: `App\Models\Qualitys\AuditChecklist`
+
+- **categories()**: hasMany → `audit_checklist_categories`
+
+### audit_checklist_categorys
+**모델**: `App\Models\Qualitys\AuditChecklistCategory`
+
+- **checklist()**: belongsTo → `audit_checklists`
+- **items()**: hasMany → `audit_checklist_items`
+
+### audit_checklist_items
+**모델**: `App\Models\Qualitys\AuditChecklistItem`
+
+- **category()**: belongsTo → `audit_checklist_categories`
+- **standardDocuments()**: hasMany → `audit_standard_documents`
+
+### audit_standard_documents
+**모델**: `App\Models\Qualitys\AuditStandardDocument`
+
+- **checklistItem()**: belongsTo → `audit_checklist_items`
+- **document()**: belongsTo → `documents`
+
+### checklist_templates
+**모델**: `App\Models\Qualitys\ChecklistTemplate`
+
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
+- **documents()**: morphMany → `files`
+
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
+- **workOrder()**: belongsTo → `work_orders`
 - **item()**: belongsTo → `items`
 - **inspector()**: belongsTo → `users`
 - **creator()**: belongsTo → `users`
@@ -758,6 +882,38 @@ ### lot_sales
 
 - **lot()**: belongsTo → `lots`
 
+### performance_reports
+**모델**: `App\Models\Qualitys\PerformanceReport`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **confirmer()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+
+### quality_documents
+**모델**: `App\Models\Qualitys\QualityDocument`
+
+- **client()**: belongsTo → `clients`
+- **inspector()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+- **documentOrders()**: hasMany → `quality_document_orders`
+- **locations()**: hasMany → `quality_document_locations`
+- **performanceReport()**: hasOne → `performance_reports`
+
+### quality_document_locations
+**모델**: `App\Models\Qualitys\QualityDocumentLocation`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **qualityDocumentOrder()**: belongsTo → `quality_document_orders`
+- **orderItem()**: belongsTo → `order_items`
+- **document()**: belongsTo → `documents`
+
+### quality_document_orders
+**모델**: `App\Models\Qualitys\QualityDocumentOrder`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **order()**: belongsTo → `orders`
+- **locations()**: hasMany → `quality_document_locations`
+
 ### quotes
 **모델**: `App\Models\Quote\Quote`
 
@@ -811,6 +967,11 @@ ### quote_revisions
 - **quote()**: belongsTo → `quotes`
 - **reviser()**: belongsTo → `users`
 
+### account_codes
+**모델**: `App\Models\Tenants\AccountCode`
+
+- **children()**: hasMany → `account_codes`
+
 ### ai_reports
 **모델**: `App\Models\Tenants\AiReport`
 
@@ -830,12 +991,23 @@ ### approvals
 **모델**: `App\Models\Tenants\Approval`
 
 - **form()**: belongsTo → `approval_forms`
+- **line()**: belongsTo → `approval_lines`
 - **drafter()**: belongsTo → `users`
+- **department()**: belongsTo → `departments`
+- **parentDocument()**: belongsTo → `approvals`
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
+- **childDocuments()**: hasMany → `approvals`
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
+- **linkable()**: morphTo → `(Polymorphic)`
+
+### approval_delegations
+**모델**: `App\Models\Tenants\ApprovalDelegation`
+
+- **delegator()**: belongsTo → `users`
+- **delegate()**: belongsTo → `users`
 
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
@@ -855,6 +1027,7 @@ ### approval_steps
 
 - **approval()**: belongsTo → `approvals`
 - **approver()**: belongsTo → `users`
+- **actedBy()**: belongsTo → `users`
 
 ### attendances
 **모델**: `App\Models\Tenants\Attendance`
@@ -933,6 +1106,16 @@ ### expense_accounts
 
 - **vendor()**: belongsTo → `clients`
 
+### journal_entrys
+**모델**: `App\Models\Tenants\JournalEntry`
+
+- **lines()**: hasMany → `journal_entry_lines`
+
+### journal_entry_lines
+**모델**: `App\Models\Tenants\JournalEntryLine`
+
+- **journalEntry()**: belongsTo → `journal_entries`
+
 ### leaves
 **모델**: `App\Models\Tenants\Leave`
 
@@ -961,7 +1144,15 @@ ### leave_policys
 ### loans
 **모델**: `App\Models\Tenants\Loan`
 
+- **user()**: belongsTo → `users`
 - **withdrawal()**: belongsTo → `withdrawals`
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
+
+### mail_logs
+**모델**: `App\Models\Tenants\MailLog`
+
+- **tenant()**: belongsTo → `tenants`
 
 ### payments
 **모델**: `App\Models\Tenants\Payment`
@@ -1005,6 +1196,7 @@ ### receivings
 **모델**: `App\Models\Tenants\Receiving`
 
 - **item()**: belongsTo → `items`
+- **certificateFile()**: belongsTo → `files`
 - **creator()**: belongsTo → `users`
 
 ### salarys
@@ -1043,6 +1235,7 @@ ### shipments
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
+- **vehicleDispatches()**: hasMany → `shipment_vehicle_dispatches`
 
 ### shipment_items
 **모델**: `App\Models\Tenants\ShipmentItem`
@@ -1050,6 +1243,11 @@ ### shipment_items
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
 
+### shipment_vehicle_dispatchs
+**모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
+
+- **shipment()**: belongsTo → `shipments`
+
 ### sites
 **모델**: `App\Models\Tenants\Site`
 
@@ -1120,6 +1318,11 @@ ### tenant_field_settings
 - **fieldDef()**: belongsTo → `setting_field_defs`
 - **optionGroup()**: belongsTo → `tenant_option_groups`
 
+### tenant_mail_configs
+**모델**: `App\Models\Tenants\TenantMailConfig`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### tenant_option_groups
 **모델**: `App\Models\Tenants\TenantOptionGroup`
 
@@ -1147,6 +1350,8 @@ ### tenant_user_profiles
 ### today_issues
 **모델**: `App\Models\Tenants\TodayIssue`
 
+- **reader()**: belongsTo → `users`
+- **targetUser()**: belongsTo → `users`
 
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`

app/Console/Commands/BackfillQuoteProductCodeCommand.php

@@ -0,0 +1,54 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Quote\Quote;
+use Illuminate\Console\Command;
+
+class BackfillQuoteProductCodeCommand extends Command
+{
+    protected $signature = 'data:backfill-quote-product-code {--dry-run : 실제 저장하지 않고 결과만 출력}';
+
+    protected $description = 'quotes.product_code가 비어있는 레코드에 calculation_inputs.items[0].productCode 값 보정';
+
+    public function handle(): int
+    {
+        $dryRun = $this->option('dry-run');
+
+        $quotes = Quote::whereNull('product_code')
+            ->whereNotNull('calculation_inputs')
+            ->get();
+
+        $this->info("대상: {$quotes->count()}건".($dryRun ? ' (dry-run)' : ''));
+
+        $updated = 0;
+        $skipped = 0;
+
+        foreach ($quotes as $quote) {
+            $inputs = $quote->calculation_inputs;
+            if (! is_array($inputs)) {
+                $inputs = json_decode($inputs, true);
+            }
+
+            $productCode = $inputs['items'][0]['productCode'] ?? null;
+
+            if (! $productCode) {
+                $skipped++;
+                $this->line("  SKIP #{$quote->id} ({$quote->quote_number}) — productCode 없음");
+
+                continue;
+            }
+
+            if (! $dryRun) {
+                $quote->update(['product_code' => $productCode]);
+            }
+
+            $updated++;
+            $this->line('  '.($dryRun ? 'WOULD ' : '')."UPDATE #{$quote->id} ({$quote->quote_number}) → {$productCode}");
+        }
+
+        $this->info("완료: 보정 {$updated}건, 스킵 {$skipped}건");
+
+        return self::SUCCESS;
+    }
+}

app/Console/Commands/CleanupTempFiles.php

@@ -40,8 +40,8 @@ public function handle(): int
         foreach ($files as $file) {
             try {
                 // Delete physical file
-                if (Storage::disk('tenant')->exists($file->file_path)) {
-                    Storage::disk('tenant')->delete($file->file_path);
+                if (Storage::disk('r2')->exists($file->file_path)) {
+                    Storage::disk('r2')->delete($file->file_path);
                 }
 
                 // Force delete from DB

app/Console/Commands/CleanupTrash.php

@@ -60,8 +60,8 @@ private function permanentDelete(File $file): void
     {
         DB::transaction(function () use ($file) {
             // Delete physical file
-            if (Storage::disk('tenant')->exists($file->file_path)) {
-                Storage::disk('tenant')->delete($file->file_path);
+            if (Storage::disk('r2')->exists($file->file_path)) {
+                Storage::disk('r2')->delete($file->file_path);
             }
 
             // Update tenant storage usage

app/Console/Commands/UploadLocalFilesToR2.php

@@ -0,0 +1,264 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Facades\File as FileFacade;
+
+class UploadLocalFilesToR2 extends Command
+{
+    protected $signature = 'r2:upload-local
+                            {--count=3 : Number of files to upload}
+                            {--source=db : Source: "db" (latest DB records) or "disk" (latest local files)}
+                            {--dry-run : Show files without uploading}
+                            {--fix : Delete wrong-path files from R2 before re-uploading}';
+
+    protected $description = 'Upload local files to Cloudflare R2 (by DB records or local disk)';
+
+    public function handle(): int
+    {
+        $count = (int) $this->option('count');
+        $source = $this->option('source');
+        $dryRun = $this->option('dry-run');
+
+        $this->info("=== R2 Upload Tool ===");
+        $this->info("Source: {$source} | Count: {$count}");
+
+        return $source === 'db'
+            ? $this->uploadFromDb($count, $dryRun)
+            : $this->uploadFromDisk($count, $dryRun);
+    }
+
+    /**
+     * Upload files based on DB records (latest by ID desc)
+     */
+    private function uploadFromDb(int $count, bool $dryRun): int
+    {
+        $files = File::orderByDesc('id')->limit($count)->get();
+
+        if ($files->isEmpty()) {
+            $this->warn('No files in DB.');
+            return 0;
+        }
+
+        $this->newLine();
+        $headers = ['ID', 'Display Name', 'R2 Path', 'R2 Exists', 'Local Exists', 'Size'];
+        $rows = [];
+
+        foreach ($files as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            $r2Exists = Storage::disk('r2')->exists($f->file_path);
+            $localExists = file_exists($localPath);
+
+            $rows[] = [
+                $f->id,
+                mb_strimwidth($f->display_name ?? '', 0, 25, '...'),
+                $f->file_path,
+                $r2Exists ? '✓ YES' : '✗ NO',
+                $localExists ? '✓ YES' : '✗ NO',
+                $f->file_size ? $this->formatSize($f->file_size) : '-',
+            ];
+        }
+
+        $this->table($headers, $rows);
+
+        // Filter: local exists but R2 doesn't
+        $toUpload = $files->filter(function ($f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            return file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+        });
+
+        $alreadyInR2 = $files->filter(function ($f) {
+            return Storage::disk('r2')->exists($f->file_path);
+        });
+
+        if ($alreadyInR2->isNotEmpty()) {
+            $this->info("Already in R2: {$alreadyInR2->count()} files (skipped)");
+        }
+
+        if ($toUpload->isEmpty()) {
+            $missingBoth = $files->filter(function ($f) {
+                $localPath = storage_path("app/tenants/{$f->file_path}");
+                return !file_exists($localPath) && !Storage::disk('r2')->exists($f->file_path);
+            });
+
+            if ($missingBoth->isNotEmpty()) {
+                $this->warn("Missing both locally and in R2: {$missingBoth->count()} files");
+                $this->warn("These files may exist on the dev server only.");
+            }
+
+            $this->info('Nothing to upload.');
+            return 0;
+        }
+
+        if ($dryRun) {
+            $this->warn("[DRY RUN] Would upload {$toUpload->count()} files.");
+            return 0;
+        }
+
+        // Test R2 connection
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        // Upload
+        $bar = $this->output->createProgressBar($toUpload->count());
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+
+        foreach ($toUpload as $f) {
+            $localPath = storage_path("app/tenants/{$f->file_path}");
+            try {
+                $content = FileFacade::get($localPath);
+                $mimeType = $f->mime_type ?: FileFacade::mimeType($localPath);
+
+                Storage::disk('r2')->put($f->file_path, $content, [
+                    'ContentType' => $mimeType,
+                ]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ ID {$f->id}: {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    /**
+     * Upload files based on local disk (newest files by mtime)
+     */
+    private function uploadFromDisk(int $count, bool $dryRun): int
+    {
+        $storagePath = storage_path('app/tenants');
+
+        if (!is_dir($storagePath)) {
+            $this->error("Path not found: {$storagePath}");
+            return 1;
+        }
+
+        $allFiles = $this->collectFiles($storagePath);
+        if (empty($allFiles)) {
+            $this->warn('No files found.');
+            return 0;
+        }
+
+        usort($allFiles, fn($a, $b) => filemtime($b) - filemtime($a));
+        $filesToUpload = array_slice($allFiles, 0, $count);
+
+        $this->info("Found " . count($allFiles) . " total files, uploading {$count} most recent:");
+        $this->newLine();
+
+        $headers = ['#', 'File', 'Size', 'Modified', 'R2 Path'];
+        $rows = [];
+
+        foreach ($filesToUpload as $i => $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            $rows[] = [$i + 1, basename($filePath), $this->formatSize(filesize($filePath)), date('Y-m-d H:i:s', filemtime($filePath)), $r2Path];
+        }
+
+        $this->table($headers, $rows);
+
+        if ($dryRun) {
+            $this->warn('[DRY RUN] No files uploaded.');
+            return 0;
+        }
+
+        $this->info('Testing R2 connection...');
+        try {
+            Storage::disk('r2')->directories('/');
+            $this->info('✓ R2 connection OK');
+        } catch (\Exception $e) {
+            $this->error('✗ R2 connection failed: ' . $e->getMessage());
+            return 1;
+        }
+
+        $bar = $this->output->createProgressBar(count($filesToUpload));
+        $bar->start();
+        $success = 0;
+        $failed = 0;
+        $fix = $this->option('fix');
+
+        foreach ($filesToUpload as $filePath) {
+            $r2Path = $this->toR2Path($filePath);
+            try {
+                if ($fix) {
+                    $wrongPath = $this->toRelativePath($filePath);
+                    if ($wrongPath !== $r2Path && Storage::disk('r2')->exists($wrongPath)) {
+                        Storage::disk('r2')->delete($wrongPath);
+                    }
+                }
+
+                $content = FileFacade::get($filePath);
+                $mimeType = FileFacade::mimeType($filePath);
+
+                Storage::disk('r2')->put($r2Path, $content, ['ContentType' => $mimeType]);
+                $success++;
+            } catch (\Exception $e) {
+                $failed++;
+                $this->newLine();
+                $this->error("  ✗ Failed: {$r2Path} - {$e->getMessage()}");
+            }
+            $bar->advance();
+        }
+
+        $bar->finish();
+        $this->newLine(2);
+        $this->info("=== Upload Complete ===");
+        $this->info("✓ Success: {$success}");
+        if ($failed > 0) {
+            $this->error("✗ Failed: {$failed}");
+            return 1;
+        }
+        return 0;
+    }
+
+    private function toR2Path(string $filePath): string
+    {
+        $relative = $this->toRelativePath($filePath);
+        return str_starts_with($relative, 'tenants/') ? substr($relative, strlen('tenants/')) : $relative;
+    }
+
+    private function toRelativePath(string $filePath): string
+    {
+        return str_replace(str_replace('\\', '/', storage_path('app/')), '', str_replace('\\', '/', $filePath));
+    }
+
+    private function collectFiles(string $dir): array
+    {
+        $files = [];
+        $iterator = new \RecursiveIteratorIterator(
+            new \RecursiveDirectoryIterator($dir, \RecursiveDirectoryIterator::SKIP_DOTS)
+        );
+        foreach ($iterator as $file) {
+            if ($file->isFile() && $file->getFilename() !== '.gitignore') {
+                $files[] = $file->getPathname();
+            }
+        }
+        return $files;
+    }
+
+    private function formatSize(int $bytes): string
+    {
+        if ($bytes >= 1048576) return round($bytes / 1048576, 1) . ' MB';
+        return round($bytes / 1024, 1) . ' KB';
+    }
+}

app/Enums/InspectionCycle.php

@@ -0,0 +1,232 @@
+<?php
+
+namespace App\Enums;
+
+use App\Models\Commons\Holiday;
+use Carbon\Carbon;
+
+class InspectionCycle
+{
+    const DAILY = 'daily';
+
+    const WEEKLY = 'weekly';
+
+    const MONTHLY = 'monthly';
+
+    const BIMONTHLY = 'bimonthly';
+
+    const QUARTERLY = 'quarterly';
+
+    const SEMIANNUAL = 'semiannual';
+
+    public static function all(): array
+    {
+        return [
+            self::DAILY => '일일',
+            self::WEEKLY => '주간',
+            self::MONTHLY => '월간',
+            self::BIMONTHLY => '2개월',
+            self::QUARTERLY => '분기',
+            self::SEMIANNUAL => '반년',
+        ];
+    }
+
+    public static function label(string $cycle): string
+    {
+        return self::all()[$cycle] ?? $cycle;
+    }
+
+    public static function periodType(string $cycle): string
+    {
+        return $cycle === self::DAILY ? 'month' : 'year';
+    }
+
+    public static function columnLabels(string $cycle, ?string $period = null): array
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyLabels($period),
+            self::WEEKLY => self::weeklyLabels(),
+            self::MONTHLY => self::monthlyLabels(),
+            self::BIMONTHLY => self::bimonthlyLabels(),
+            self::QUARTERLY => self::quarterlyLabels(),
+            self::SEMIANNUAL => self::semiannualLabels(),
+            default => self::dailyLabels($period),
+        };
+    }
+
+    public static function resolveCheckDate(string $cycle, string $period, int $colIndex): string
+    {
+        return match ($cycle) {
+            self::DAILY => self::dailyCheckDate($period, $colIndex),
+            self::WEEKLY => self::weeklyCheckDate($period, $colIndex),
+            self::MONTHLY => self::monthlyCheckDate($period, $colIndex),
+            self::BIMONTHLY => self::bimonthlyCheckDate($period, $colIndex),
+            self::QUARTERLY => self::quarterlyCheckDate($period, $colIndex),
+            self::SEMIANNUAL => self::semiannualCheckDate($period, $colIndex),
+            default => self::dailyCheckDate($period, $colIndex),
+        };
+    }
+
+    public static function resolvePeriod(string $cycle, string $checkDate): string
+    {
+        $date = Carbon::parse($checkDate);
+
+        return match ($cycle) {
+            self::DAILY => $date->format('Y-m'),
+            self::WEEKLY => (string) $date->isoWeekYear,
+            default => $date->format('Y'),
+        };
+    }
+
+    public static function columnCount(string $cycle, ?string $period = null): int
+    {
+        return count(self::columnLabels($cycle, $period));
+    }
+
+    public static function isWeekend(string $period, int $colIndex): bool
+    {
+        $date = Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1);
+
+        return in_array($date->dayOfWeek, [0, 6]);
+    }
+
+    public static function getHolidayDates(string $cycle, string $period, int $tenantId): array
+    {
+        if ($cycle === self::DAILY) {
+            $start = Carbon::createFromFormat('Y-m', $period)->startOfMonth();
+            $end = $start->copy()->endOfMonth();
+        } else {
+            $start = Carbon::create((int) $period, 1, 1);
+            $end = Carbon::create((int) $period, 12, 31);
+        }
+
+        $holidays = Holiday::where('tenant_id', $tenantId)
+            ->where('start_date', '<=', $end->toDateString())
+            ->where('end_date', '>=', $start->toDateString())
+            ->get();
+
+        $dates = [];
+        foreach ($holidays as $holiday) {
+            $hStart = $holiday->start_date->copy()->max($start);
+            $hEnd = $holiday->end_date->copy()->min($end);
+            $current = $hStart->copy();
+            while ($current->lte($hEnd)) {
+                $dates[$current->format('Y-m-d')] = true;
+                $current->addDay();
+            }
+        }
+
+        return $dates;
+    }
+
+    public static function isNonWorkingDay(string $checkDate, array $holidayDates = []): bool
+    {
+        $date = Carbon::parse($checkDate);
+
+        return $date->isWeekend() || isset($holidayDates[$checkDate]);
+    }
+
+    // --- Daily ---
+    private static function dailyLabels(?string $period): array
+    {
+        $date = Carbon::createFromFormat('Y-m', $period ?? now()->format('Y-m'));
+        $days = $date->daysInMonth;
+        $labels = [];
+        for ($d = 1; $d <= $days; $d++) {
+            $labels[$d] = (string) $d;
+        }
+
+        return $labels;
+    }
+
+    private static function dailyCheckDate(string $period, int $colIndex): string
+    {
+        return Carbon::createFromFormat('Y-m', $period)->startOfMonth()->addDays($colIndex - 1)->format('Y-m-d');
+    }
+
+    // --- Weekly ---
+    private static function weeklyLabels(): array
+    {
+        $labels = [];
+        for ($w = 1; $w <= 52; $w++) {
+            $labels[$w] = $w.'주';
+        }
+
+        return $labels;
+    }
+
+    private static function weeklyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year)->setISODate((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Monthly ---
+    private static function monthlyLabels(): array
+    {
+        $labels = [];
+        for ($m = 1; $m <= 12; $m++) {
+            $labels[$m] = $m.'월';
+        }
+
+        return $labels;
+    }
+
+    private static function monthlyCheckDate(string $year, int $colIndex): string
+    {
+        return Carbon::create((int) $year, $colIndex, 1)->format('Y-m-d');
+    }
+
+    // --- Bimonthly ---
+    private static function bimonthlyLabels(): array
+    {
+        return [
+            1 => '1~2월',
+            2 => '3~4월',
+            3 => '5~6월',
+            4 => '7~8월',
+            5 => '9~10월',
+            6 => '11~12월',
+        ];
+    }
+
+    private static function bimonthlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 2 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Quarterly ---
+    private static function quarterlyLabels(): array
+    {
+        return [
+            1 => '1분기',
+            2 => '2분기',
+            3 => '3분기',
+            4 => '4분기',
+        ];
+    }
+
+    private static function quarterlyCheckDate(string $year, int $colIndex): string
+    {
+        $month = ($colIndex - 1) * 3 + 1;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+
+    // --- Semiannual ---
+    private static function semiannualLabels(): array
+    {
+        return [
+            1 => '상반기',
+            2 => '하반기',
+        ];
+    }
+
+    private static function semiannualCheckDate(string $year, int $colIndex): string
+    {
+        $month = $colIndex === 1 ? 1 : 7;
+
+        return Carbon::create((int) $year, $month, 1)->format('Y-m-d');
+    }
+}

app/Exports/DailyReportExport.php

@@ -7,6 +7,7 @@
 use Maatwebsite\Excel\Concerns\WithHeadings;
 use Maatwebsite\Excel\Concerns\WithStyles;
 use Maatwebsite\Excel\Concerns\WithTitle;
+use PhpOffice\PhpSpreadsheet\Style\Fill;
 use PhpOffice\PhpSpreadsheet\Worksheet\Worksheet;
 
 class DailyReportExport implements FromArray, ShouldAutoSize, WithHeadings, WithStyles, WithTitle
@@ -31,10 +32,10 @@ public function headings(): array
         return [
             ['일일 일보 - '.$this->report['date']],
             [],
-            ['전일 잔액', number_format($this->report['previous_balance']).'원'],
-            ['당일 입금액', number_format($this->report['daily_deposit']).'원'],
-            ['당일 출금액', number_format($this->report['daily_withdrawal']).'원'],
-            ['당일 잔액', number_format($this->report['current_balance']).'원'],
+            ['전월 이월', number_format($this->report['previous_balance']).'원'],
+            ['당월 입금', number_format($this->report['daily_deposit']).'원'],
+            ['당월 출금', number_format($this->report['daily_withdrawal']).'원'],
+            ['잔액', number_format($this->report['current_balance']).'원'],
             [],
             ['구분', '거래처명', '계정과목', '입금액', '출금액', '적요'],
         ];
@@ -47,6 +48,7 @@ public function array(): array
     {
         $rows = [];
 
+        // ── 예금 입출금 내역 ──
         foreach ($this->report['details'] as $detail) {
             $rows[] = [
                 $detail['type_label'],
@@ -58,7 +60,7 @@ public function array(): array
             ];
         }
 
-        // 합계 행 추가
+        // 합계 행
         $rows[] = [];
         $rows[] = [
             '합계',
@@ -69,6 +71,37 @@ public function array(): array
             '',
         ];
 
+        // ── 어음 및 외상매출채권 현황 ──
+        $noteReceivables = $this->report['note_receivables'] ?? [];
+
+        $rows[] = [];
+        $rows[] = [];
+        $rows[] = ['어음 및 외상매출채권 현황'];
+        $rows[] = ['No.', '내용', '금액', '발행일', '만기일'];
+
+        $noteTotal = 0;
+        $no = 1;
+        foreach ($noteReceivables as $item) {
+            $amount = $item['current_balance'] ?? 0;
+            $noteTotal += $amount;
+            $rows[] = [
+                $no++,
+                $item['content'] ?? '-',
+                $amount > 0 ? number_format($amount) : '',
+                $item['issue_date'] ?? '-',
+                $item['due_date'] ?? '-',
+            ];
+        }
+
+        // 어음 합계
+        $rows[] = [
+            '합계',
+            '',
+            number_format($noteTotal),
+            '',
+            '',
+        ];
+
         return $rows;
     }
 
@@ -77,7 +110,7 @@ public function array(): array
      */
     public function styles(Worksheet $sheet): array
     {
-        return [
+        $styles = [
             1 => ['font' => ['bold' => true, 'size' => 14]],
             3 => ['font' => ['bold' => true]],
             4 => ['font' => ['bold' => true]],
@@ -86,10 +119,32 @@ public function styles(Worksheet $sheet): array
             8 => [
                 'font' => ['bold' => true],
                 'fill' => [
-                    'fillType' => \PhpOffice\PhpSpreadsheet\Style\Fill::FILL_SOLID,
+                    'fillType' => Fill::FILL_SOLID,
                     'startColor' => ['rgb' => 'E0E0E0'],
                 ],
             ],
         ];
+
+        // 어음 섹션 헤더 스타일 (동적 행 번호)
+        // headings 8행 + details 수 + 합계 2행 + 빈 2행 + 어음 제목 1행 + 어음 헤더 1행
+        $detailCount = count($this->report['details']);
+        $noteHeaderTitleRow = 8 + $detailCount + 2 + 2 + 1;  // 어음 제목 행
+        $noteHeaderRow = $noteHeaderTitleRow + 1;             // 어음 컬럼 헤더 행
+
+        $styles[$noteHeaderTitleRow] = ['font' => ['bold' => true, 'size' => 12]];
+        $styles[$noteHeaderRow] = [
+            'font' => ['bold' => true],
+            'fill' => [
+                'fillType' => Fill::FILL_SOLID,
+                'startColor' => ['rgb' => 'E0E0E0'],
+            ],
+        ];
+
+        // 어음 합계 행
+        $noteCount = count($this->report['note_receivables'] ?? []);
+        $noteTotalRow = $noteHeaderRow + $noteCount + 1;
+        $styles[$noteTotalRow] = ['font' => ['bold' => true]];
+
+        return $styles;
     }
 }

app/Helpers/Legacy5130Calculator.php

@@ -14,7 +14,7 @@
  * - 두께 매핑 (normalizeThickness)
  * - 면적 계산 (calculateArea)
  *
- * @see docs/plans/5130-sam-data-migration-plan.md 섹션 4.5
+ * @see docs/dev_plans/5130-sam-data-migration-plan.md 섹션 4.5
  */
 class Legacy5130Calculator
 {

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

@@ -0,0 +1,87 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Http\Requests\V1\AccountSubject\UpdateAccountSubjectRequest;
+use App\Services\AccountCodeService;
+use Illuminate\Http\Request;
+
+class AccountSubjectController extends Controller
+{
+    public function __construct(
+        private readonly AccountCodeService $service
+    ) {}
+
+    /**
+     * 계정과목 목록 조회
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'search', 'category', 'sub_category',
+            'department_type', 'depth', 'is_active', 'selectable',
+        ]);
+
+        $subjects = $this->service->index($params);
+
+        return ApiResponse::success($subjects, __('message.fetched'));
+    }
+
+    /**
+     * 계정과목 등록
+     */
+    public function store(StoreAccountSubjectRequest $request)
+    {
+        $subject = $this->service->store($request->validated());
+
+        return ApiResponse::success($subject, __('message.created'), [], 201);
+    }
+
+    /**
+     * 계정과목 수정
+     */
+    public function update(int $id, UpdateAccountSubjectRequest $request)
+    {
+        $subject = $this->service->update($id, $request->validated());
+
+        return ApiResponse::success($subject, __('message.updated'));
+    }
+
+    /**
+     * 계정과목 활성/비활성 토글
+     */
+    public function toggleStatus(int $id, Request $request)
+    {
+        $isActive = (bool) $request->input('is_active', true);
+
+        $subject = $this->service->toggleStatus($id, $isActive);
+
+        return ApiResponse::success($subject, __('message.toggled'));
+    }
+
+    /**
+     * 계정과목 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+
+    /**
+     * 기본 계정과목표 일괄 생성 (더존 표준)
+     */
+    public function seedDefaults()
+    {
+        $count = $this->service->seedDefaults();
+
+        return ApiResponse::success(
+            ['inserted_count' => $count],
+            __('message.created')
+        );
+    }
+}

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

@@ -4,8 +4,14 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\Approval\ApproveRequest;
+use App\Http\Requests\Approval\CancelRequest;
+use App\Http\Requests\Approval\DelegationStoreRequest;
+use App\Http\Requests\Approval\DelegationUpdateRequest;
+use App\Http\Requests\Approval\HoldRequest;
 use App\Http\Requests\Approval\InboxIndexRequest;
 use App\Http\Requests\Approval\IndexRequest;
+use App\Http\Requests\Approval\PreDecideRequest;
 use App\Http\Requests\Approval\ReferenceIndexRequest;
 use App\Http\Requests\Approval\RejectRequest;
 use App\Http\Requests\Approval\StoreRequest;
@@ -133,10 +139,10 @@ public function submit(int $id, SubmitRequest $request): JsonResponse
      * 결재 승인
      * POST /v1/approvals/{id}/approve
      */
-    public function approve(int $id, Request $request): JsonResponse
+    public function approve(int $id, ApproveRequest $request): JsonResponse
     {
         return ApiResponse::handle(function () use ($id, $request) {
-            return $this->service->approve($id, $request->input('comment'));
+            return $this->service->approve($id, $request->validated()['comment'] ?? null);
         }, __('message.approval.approved'));
     }
 
@@ -155,11 +161,99 @@ public function reject(int $id, RejectRequest $request): JsonResponse
      * 결재 회수 (기안자만)
      * POST /v1/approvals/{id}/cancel
      */
-    public function cancel(int $id): JsonResponse
+    public function cancel(int $id, CancelRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->cancel($id, $request->validated()['recall_reason'] ?? null);
+        }, __('message.approval.cancelled'));
+    }
+
+    /**
+     * 보류 (현재 결재자만)
+     * POST /v1/approvals/{id}/hold
+     */
+    public function hold(int $id, HoldRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->hold($id, $request->validated()['comment']);
+        }, __('message.approval.held'));
+    }
+
+    /**
+     * 보류 해제 (보류한 결재자만)
+     * POST /v1/approvals/{id}/release-hold
+     */
+    public function releaseHold(int $id): JsonResponse
     {
         return ApiResponse::handle(function () use ($id) {
-            return $this->service->cancel($id);
-        }, __('message.approval.cancelled'));
+            return $this->service->releaseHold($id);
+        }, __('message.approval.hold_released'));
+    }
+
+    /**
+     * 전결 (현재 결재자가 이후 모든 결재를 건너뛰고 최종 승인)
+     * POST /v1/approvals/{id}/pre-decide
+     */
+    public function preDecide(int $id, PreDecideRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->preDecide($id, $request->validated()['comment'] ?? null);
+        }, __('message.approval.pre_decided'));
+    }
+
+    /**
+     * 복사 재기안
+     * POST /v1/approvals/{id}/copy
+     */
+    public function copyForRedraft(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->copyForRedraft($id);
+        }, __('message.approval.copied'));
+    }
+
+    /**
+     * 완료함 목록
+     * GET /v1/approvals/completed
+     */
+    public function completed(IndexRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->completed($request->validated());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 완료함 현황 카드
+     * GET /v1/approvals/completed/summary
+     */
+    public function completedSummary(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->completedSummary();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 미처리 건수 (뱃지용)
+     * GET /v1/approvals/badge-counts
+     */
+    public function badgeCounts(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->badgeCounts();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 완료함 미읽음 일괄 읽음 처리
+     * POST /v1/approvals/completed/mark-read
+     */
+    public function markCompletedAsRead(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->markCompletedAsRead();
+        }, __('message.approval.marked_read'));
     }
 
     /**
@@ -183,4 +277,52 @@ public function markUnread(int $id): JsonResponse
             return $this->service->markUnread($id);
         }, __('message.approval.marked_unread'));
     }
+
+    // =========================================================================
+    // 위임 관리
+    // =========================================================================
+
+    /**
+     * 위임 목록
+     * GET /v1/approvals/delegations
+     */
+    public function delegationIndex(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->delegationIndex($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 위임 생성
+     * POST /v1/approvals/delegations
+     */
+    public function delegationStore(DelegationStoreRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->delegationStore($request->validated());
+        }, __('message.created'));
+    }
+
+    /**
+     * 위임 수정
+     * PATCH /v1/approvals/delegations/{id}
+     */
+    public function delegationUpdate(int $id, DelegationUpdateRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            return $this->service->delegationUpdate($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 위임 삭제
+     * DELETE /v1/approvals/delegations/{id}
+     */
+    public function delegationDestroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->delegationDestroy($id);
+        }, __('message.deleted'));
+    }
 }

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

@@ -0,0 +1,112 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Qms\AuditChecklistStoreRequest;
+use App\Http\Requests\Qms\AuditChecklistUpdateRequest;
+use App\Services\AuditChecklistService;
+use Illuminate\Http\Request;
+
+class AuditChecklistController extends Controller
+{
+    public function __construct(private AuditChecklistService $service) {}
+
+    /**
+     * 점검표 목록
+     */
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 점검표 생성 (카테고리+항목 일괄)
+     */
+    public function store(AuditChecklistStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    /**
+     * 점검표 상세
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 점검표 수정
+     */
+    public function update(AuditChecklistUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 점검표 완료 처리
+     */
+    public function complete(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->complete($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목 완료/미완료 토글
+     */
+    public function toggleItem(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->toggleItem($id);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목별 기준 문서 조회
+     */
+    public function itemDocuments(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->itemDocuments($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 기준 문서 연결
+     */
+    public function attachDocument(Request $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->attachDocument($id, $request->validate([
+                'title' => 'required|string|max:200',
+                'version' => 'nullable|string|max:20',
+                'date' => 'nullable|date',
+                'document_id' => 'nullable|integer|exists:documents,id',
+            ]));
+        }, __('message.created'));
+    }
+
+    /**
+     * 기준 문서 연결 해제
+     */
+    public function detachDocument(int $id, int $docId)
+    {
+        return ApiResponse::handle(function () use ($id, $docId) {
+            $this->service->detachDocument($id, $docId);
+
+            return null;
+        }, __('message.deleted'));
+    }
+}

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/BarobillController.php

@@ -0,0 +1,136 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\BarobillService;
+use Illuminate\Http\Request;
+
+class BarobillController extends Controller
+{
+    public function __construct(
+        private BarobillService $barobillService
+    ) {}
+
+    /**
+     * 연동 현황 조회
+     */
+    public function status()
+    {
+        return ApiResponse::handle(function () {
+            $setting = $this->barobillService->getSetting();
+
+            return [
+                'bank_service_count' => 0,
+                'account_link_count' => 0,
+                'member' => $setting ? [
+                    'barobill_id' => $setting->barobill_id,
+                    'biz_no' => $setting->corp_num,
+                    'status' => $setting->isVerified() ? 'active' : 'inactive',
+                    'server_mode' => $this->barobillService->isTestMode() ? 'test' : 'production',
+                ] : null,
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 로그인 정보 등록
+     */
+    public function login(Request $request)
+    {
+        $data = $request->validate([
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'barobill_id' => $data['barobill_id'],
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 바로빌 회원가입 정보 등록
+     */
+    public function signup(Request $request)
+    {
+        $data = $request->validate([
+            'business_number' => 'required|string|size:10',
+            'company_name' => 'required|string',
+            'ceo_name' => 'required|string',
+            'business_type' => 'nullable|string',
+            'business_category' => 'nullable|string',
+            'address' => 'nullable|string',
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+            'manager_name' => 'nullable|string',
+            'manager_phone' => 'nullable|string',
+            'manager_email' => 'nullable|email',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'corp_num' => $data['business_number'],
+                'corp_name' => $data['company_name'],
+                'ceo_name' => $data['ceo_name'],
+                'biz_type' => $data['business_type'] ?? null,
+                'biz_class' => $data['business_category'] ?? null,
+                'addr' => $data['address'] ?? null,
+                'barobill_id' => $data['barobill_id'],
+                'contact_name' => $data['manager_name'] ?? null,
+                'contact_tel' => $data['manager_phone'] ?? null,
+                'contact_id' => $data['manager_email'] ?? null,
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 바로빌 서비스 URL 조회 (공통)
+     */
+    private function getServiceUrl(string $path): array
+    {
+        return ['url' => $this->barobillService->getBaseUrl().$path];
+    }
+
+    /**
+     * 은행 빠른조회 서비스 URL 조회
+     */
+    public function bankServiceUrl()
+    {
+        return ApiResponse::handle(function () {
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 연동 등록 URL 조회
+     */
+    public function accountLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 연동 등록 URL 조회
+     */
+    public function cardLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            return $this->getServiceUrl('/CARD.asmx');
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공인인증서 등록 URL 조회
+     */
+    public function certificateUrl()
+    {
+        return ApiResponse::handle(function () {
+            return $this->getServiceUrl('/CORPSTATE.asmx');
+        }, __('message.fetched'));
+    }
+}

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

@@ -18,12 +18,9 @@ public function __construct(
      */
     public function show()
     {
-        $setting = $this->barobillService->getSetting();
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->getSetting();
+        }, __('message.fetched'));
     }
 
     /**
@@ -31,12 +28,9 @@ public function show()
      */
     public function save(SaveBarobillSettingRequest $request)
     {
-        $setting = $this->barobillService->saveSetting($request->validated());
-
-        return ApiResponse::handle(
-            data: $setting,
-            message: __('message.saved')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->barobillService->saveSetting($request->validated());
+        }, __('message.saved'));
     }
 
     /**
@@ -44,11 +38,8 @@ public function save(SaveBarobillSettingRequest $request)
      */
     public function testConnection()
     {
-        $result = $this->barobillService->testConnection();
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.barobill.connection_success')
-        );
+        return ApiResponse::handle(function () {
+            return $this->barobillService->testConnection();
+        }, __('message.barobill.connection_success'));
     }
 }

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

@@ -51,4 +51,56 @@ public function summary(Request $request)
             );
         }, __('message.fetched'));
     }
+
+    /**
+     * 일정 등록
+     */
+    public function store(Request $request)
+    {
+        $validated = $request->validate([
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:1000',
+            'start_date' => 'required|date_format:Y-m-d',
+            'end_date' => 'required|date_format:Y-m-d|after_or_equal:start_date',
+            'start_time' => 'nullable|date_format:H:i',
+            'end_time' => 'nullable|date_format:H:i',
+            'is_all_day' => 'boolean',
+            'color' => 'nullable|string|max:20',
+        ]);
+
+        return ApiResponse::handle(function () use ($validated) {
+            return $this->calendarService->createSchedule($validated);
+        }, __('message.created'));
+    }
+
+    /**
+     * 일정 수정
+     */
+    public function update(Request $request, int $id)
+    {
+        $validated = $request->validate([
+            'title' => 'required|string|max:200',
+            'description' => 'nullable|string|max:1000',
+            'start_date' => 'required|date_format:Y-m-d',
+            'end_date' => 'required|date_format:Y-m-d|after_or_equal:start_date',
+            'start_time' => 'nullable|date_format:H:i',
+            'end_time' => 'nullable|date_format:H:i',
+            'is_all_day' => 'boolean',
+            'color' => 'nullable|string|max:20',
+        ]);
+
+        return ApiResponse::handle(function () use ($id, $validated) {
+            return $this->calendarService->updateSchedule($id, $validated);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 일정 삭제
+     */
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->calendarService->deleteSchedule($id);
+        }, __('message.deleted'));
+    }
 }

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

@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
 use App\Services\CardTransactionService;
+use App\Services\JournalSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -14,7 +16,8 @@
 class CardTransactionController extends Controller
 {
     public function __construct(
-        protected CardTransactionService $service
+        protected CardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +151,105 @@ public function destroy(int $id): JsonResponse
             return $this->service->destroy($id);
         }, __('message.deleted'));
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "card_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey
+            );
+
+            if (! $data) {
+                return ['items' => []];
+            }
+
+            // 프론트엔드가 기대하는 items 형식으로 변환
+            $items = array_map(fn ($row) => [
+                'id' => $row['id'],
+                'supply_amount' => $row['debit_amount'],
+                'tax_amount' => 0,
+                'account_code' => $row['account_code'],
+                'deduction_type' => 'deductible',
+                'vendor_name' => $row['vendor_name'],
+                'description' => $row['memo'],
+                'memo' => '',
+            ], $data['rows']);
+
+            return ['items' => $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.*.supply_amount' => 'required|integer|min:0',
+                'items.*.tax_amount' => 'required|integer|min:0',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            // 카드 거래 정보 조회 (날짜용)
+            $transaction = $this->service->show($id);
+            if (! $transaction) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $transaction->used_at
+                ? $transaction->used_at->format('Y-m-d')
+                : ($transaction->withdrawal_date?->format('Y-m-d') ?? now()->format('Y-m-d'));
+
+            // items → journal rows 변환 (각 item을 차변 행으로)
+            $rows = [];
+            foreach ($validated['items'] as $item) {
+                $amount = ($item['supply_amount'] ?? 0) + ($item['tax_amount'] ?? 0);
+                $rows[] = [
+                    'side' => 'debit',
+                    'account_code' => $item['account_code'],
+                    'debit_amount' => $amount,
+                    'credit_amount' => 0,
+                    'vendor_name' => $item['vendor_name'] ?? '',
+                    'memo' => $item['description'] ?? $item['memo'] ?? '',
+                ];
+            }
+
+            // 대변 합계 행 (카드미지급금)
+            $totalAmount = array_sum(array_column($rows, 'debit_amount'));
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300', // 미지급금 (표준 코드)
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => $totalAmount,
+                'vendor_name' => $transaction->merchant_name ?? '',
+                'memo' => '카드결제',
+            ];
+
+            $sourceKey = "card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey,
+                $entryDate,
+                "카드거래 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
 }

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

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\SaveChecklistTemplateRequest;
+use App\Services\ChecklistTemplateService;
+use Illuminate\Http\Request;
+
+class ChecklistTemplateController extends Controller
+{
+    public function __construct(private ChecklistTemplateService $service) {}
+
+    /**
+     * 템플릿 조회 (type별)
+     */
+    public function show(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $type = $request->query('type', 'day1_audit');
+
+            return $this->service->getByType($type);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 템플릿 저장 (전체 덮어쓰기)
+     */
+    public function update(SaveChecklistTemplateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->save($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목 완료 토글
+     */
+    public function toggleItem(int $id, string $subItemId)
+    {
+        return ApiResponse::handle(function () use ($id, $subItemId) {
+            return $this->service->toggleItem($id, $subItemId);
+        }, __('message.updated'));
+    }
+
+    /**
+     * 항목별 파일 목록 조회
+     */
+    public function documents(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $templateId = (int) $request->query('template_id');
+            $subItemId = $request->query('sub_item_id');
+
+            return $this->service->getDocuments($templateId, $subItemId);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 파일 업로드
+     */
+    public function uploadDocument(Request $request)
+    {
+        $request->validate([
+            'template_id' => ['required', 'integer'],
+            'sub_item_id' => ['required', 'string', 'max:50'],
+            'file' => ['required', 'file', 'max:10240'], // 10MB
+        ]);
+
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->uploadDocument(
+                (int) $request->input('template_id'),
+                $request->input('sub_item_id'),
+                $request->file('file')
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 파일 삭제
+     */
+    public function deleteDocument(int $id, Request $request)
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $replace = filter_var($request->query('replace', false), FILTER_VALIDATE_BOOLEAN);
+            $this->service->deleteDocument($id, $replace);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+}

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

@@ -2,11 +2,14 @@
 
 namespace App\Http\Controllers\Api\V1;
 
+use App\Exports\DailyReportExport;
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
 use App\Services\DailyReportService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
+use Maatwebsite\Excel\Facades\Excel;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 /**
  * 일일 보고서 컨트롤러
@@ -58,4 +61,19 @@ public function summary(Request $request): JsonResponse
             return $this->service->summary($params);
         }, __('message.fetched'));
     }
+
+    /**
+     * 일일 보고서 엑셀 다운로드
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->validate([
+            'date' => 'nullable|date',
+        ]);
+
+        $reportData = $this->service->exportData($params);
+        $filename = '일일일보_'.$reportData['date'].'.xlsx';
+
+        return Excel::download(new DailyReportExport($reportData), $filename);
+    }
 }

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

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\DashboardCeoService;
+use Illuminate\Http\JsonResponse;
+
+/**
+ * CEO 대시보드 섹션별 API 컨트롤러
+ *
+ * 6개 섹션: 매출, 매입, 생산, 미출고, 시공, 근태
+ */
+class DashboardCeoController extends Controller
+{
+    public function __construct(
+        private readonly DashboardCeoService $service
+    ) {}
+
+    /**
+     * 매출 현황 요약
+     * GET /api/v1/dashboard/sales/summary
+     */
+    public function salesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->salesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 매입 현황 요약
+     * GET /api/v1/dashboard/purchases/summary
+     */
+    public function purchasesSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->purchasesSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 생산 현황 요약
+     * GET /api/v1/dashboard/production/summary
+     */
+    public function productionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->productionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 미출고 내역 요약
+     * GET /api/v1/dashboard/unshipped/summary
+     */
+    public function unshippedSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->unshippedSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 시공 현황 요약
+     * GET /api/v1/dashboard/construction/summary
+     */
+    public function constructionSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->constructionSummary(),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 근태 현황 요약
+     * GET /api/v1/dashboard/attendance/summary
+     */
+    public function attendanceSummary(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->attendanceSummary(),
+            __('message.fetched')
+        );
+    }
+}

app/Http/Controllers/Api/V1/Documents/DocumentController.php

@@ -74,6 +74,22 @@ public function destroy(int $id): JsonResponse
         }, __('message.deleted'));
     }
 
+    /**
+     * rendered_html 스냅샷 저장 (Lazy Snapshot)
+     * PATCH /v1/documents/{id}/snapshot
+     */
+    public function patchSnapshot(int $id, UpdateRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $renderedHtml = $request->validated()['rendered_html'] ?? null;
+            if (! $renderedHtml) {
+                throw new \Symfony\Component\HttpKernel\Exception\BadRequestHttpException('rendered_html is required');
+            }
+
+            return $this->service->patchSnapshot($id, $renderedHtml);
+        }, __('message.updated'));
+    }
+
     // =========================================================================
     // FQC 일괄생성 (제품검사)
     // =========================================================================

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

@@ -33,4 +33,20 @@ public function summary(Request $request): JsonResponse
             return $this->entertainmentService->getSummary($limitType, $companyType, $year, $quarter);
         }, __('message.fetched'));
     }
+
+    /**
+     * 접대비 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $companyType = $request->query('company_type', 'medium');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        return ApiResponse::handle(function () use ($companyType, $year, $quarter, $startDate, $endDate) {
+            return $this->entertainmentService->getDetail($companyType, $year, $quarter, $startDate, $endDate);
+        }, __('message.fetched'));
+    }
 }

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

@@ -128,13 +128,16 @@ public function summary(Request $request)
     /**
      * 대시보드 상세 조회 (CEO 대시보드 당월 예상 지출내역 모달용)
      *
-     * @param  Request  $request  transaction_type 쿼리 파라미터 (purchase, card, bill, null=전체)
+     * @param  Request  $request  transaction_type (purchase, card, bill, null=전체), start_date, end_date, search
      */
     public function dashboardDetail(Request $request)
     {
         $transactionType = $request->query('transaction_type');
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+        $search = $request->query('search');
 
-        $data = $this->service->dashboardDetail($transactionType);
+        $data = $this->service->dashboardDetail($transactionType, $startDate, $endDate, $search);
 
         return ApiResponse::success($data, __('message.fetched'));
     }

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

@@ -83,14 +83,25 @@ public function trash()
     }
 
     /**
-     * Download file
+     * Download file (attachment)
      */
     public function download(int $id)
     {
         $service = new FileStorageService;
         $file = $service->getFile($id);
 
-        return $file->download();
+        return $file->download(inline: false);
+    }
+
+    /**
+     * View file inline (이미지/PDF 브라우저에서 바로 표시)
+     */
+    public function view(int $id)
+    {
+        $service = new FileStorageService;
+        $file = $service->getFile($id);
+
+        return $file->download(inline: true);
     }
 
     /**

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

@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\GeneralJournalEntry\StoreManualJournalRequest;
+use App\Http\Requests\V1\GeneralJournalEntry\UpdateJournalRequest;
+use App\Services\GeneralJournalEntryService;
+use Illuminate\Http\Request;
+
+class GeneralJournalEntryController extends Controller
+{
+    public function __construct(
+        private readonly GeneralJournalEntryService $service
+    ) {}
+
+    /**
+     * 일반전표 통합 목록 조회
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only([
+            'start_date', 'end_date', 'search', 'page', 'per_page',
+        ]);
+
+        $result = $this->service->index($params);
+
+        return ApiResponse::success($result, __('message.fetched'));
+    }
+
+    /**
+     * 요약 통계
+     */
+    public function summary(Request $request)
+    {
+        $params = $request->only([
+            'start_date', 'end_date', 'search',
+        ]);
+
+        $summary = $this->service->summary($params);
+
+        return ApiResponse::success($summary, __('message.fetched'));
+    }
+
+    /**
+     * 수기전표 등록
+     */
+    public function store(StoreManualJournalRequest $request)
+    {
+        $entry = $this->service->store($request->validated());
+
+        return ApiResponse::success($entry, __('message.created'), [], 201);
+    }
+
+    /**
+     * 전표 상세 조회 (분개 수정 모달용)
+     */
+    public function show(int $id)
+    {
+        $detail = $this->service->show($id);
+
+        return ApiResponse::success($detail, __('message.fetched'));
+    }
+
+    /**
+     * 분개 수정
+     */
+    public function updateJournal(int $id, UpdateJournalRequest $request)
+    {
+        $entry = $this->service->updateJournal($id, $request->validated());
+
+        return ApiResponse::success($entry, __('message.updated'));
+    }
+
+    /**
+     * 분개 삭제
+     */
+    public function destroyJournal(int $id)
+    {
+        $this->service->destroyJournal($id);
+
+        return ApiResponse::success(null, __('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/Http/Controllers/Api/V1/InspectionController.php

@@ -34,6 +34,16 @@ public function stats(Request $request)
         }, __('message.inspection.fetched'));
     }
 
+    /**
+     * 캘린더 스케줄 조회
+     */
+    public function calendar(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->calendar($request->all());
+        }, __('message.inspection.fetched'));
+    }
+
     /**
      * 단건 조회
      */

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

@@ -109,7 +109,7 @@ public function upload(int $id, ItemFileUploadRequest $request)
             $filePath = $directory.'/'.$storedName;
 
             // 파일 저장 (tenant 디스크)
-            Storage::disk('tenant')->putFileAs($directory, $uploadedFile, $storedName);
+            Storage::disk('r2')->putFileAs($directory, $uploadedFile, $storedName);
 
             // file_type 자동 분류 (MIME 타입 기반)
             $mimeType = $uploadedFile->getMimeType();

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

@@ -11,6 +11,7 @@
 use App\Http\Requests\Loan\LoanUpdateRequest;
 use App\Services\LoanService;
 use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class LoanController extends Controller
 {
@@ -33,8 +34,10 @@ public function index(LoanIndexRequest $request): JsonResponse
      */
     public function summary(LoanIndexRequest $request): JsonResponse
     {
-        $userId = $request->validated()['user_id'] ?? null;
-        $result = $this->loanService->summary($userId);
+        $validated = $request->validated();
+        $userId = $validated['user_id'] ?? null;
+        $category = $validated['category'] ?? null;
+        $result = $this->loanService->summary($userId, $category);
 
         return ApiResponse::success($result, __('message.fetched'));
     }
@@ -42,9 +45,12 @@ public function summary(LoanIndexRequest $request): JsonResponse
     /**
      * 가지급금 대시보드
      */
-    public function dashboard(): JsonResponse
+    public function dashboard(Request $request): JsonResponse
     {
-        $result = $this->loanService->dashboard();
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
+
+        $result = $this->loanService->dashboard($startDate, $endDate);
 
         return ApiResponse::success($result, __('message.fetched'));
     }

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

@@ -4,18 +4,24 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Payroll\BulkGeneratePayrollRequest;
 use App\Http\Requests\V1\Payroll\CalculatePayrollRequest;
+use App\Http\Requests\V1\Payroll\CopyFromPreviousPayrollRequest;
 use App\Http\Requests\V1\Payroll\PayPayrollRequest;
+use App\Http\Requests\V1\Payroll\StorePayrollJournalRequest;
 use App\Http\Requests\V1\Payroll\StorePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollRequest;
 use App\Http\Requests\V1\Payroll\UpdatePayrollSettingRequest;
+use App\Services\ExportService;
 use App\Services\PayrollService;
 use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\BinaryFileResponse;
 
 class PayrollController extends Controller
 {
     public function __construct(
-        private readonly PayrollService $service
+        private readonly PayrollService $service,
+        private readonly ExportService $exportService
     ) {}
 
     /**
@@ -28,6 +34,7 @@ public function index(Request $request)
             'month',
             'user_id',
             'status',
+            'department_id',
             'search',
             'sort_by',
             'sort_dir',
@@ -103,6 +110,16 @@ public function confirm(int $id)
         return ApiResponse::success($payroll, __('message.payroll.confirmed'));
     }
 
+    /**
+     * 급여 확정 취소
+     */
+    public function unconfirm(int $id)
+    {
+        $payroll = $this->service->unconfirm($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unconfirmed'));
+    }
+
     /**
      * 급여 지급 처리
      */
@@ -113,6 +130,16 @@ public function pay(int $id, PayPayrollRequest $request)
         return ApiResponse::success($payroll, __('message.payroll.paid'));
     }
 
+    /**
+     * 급여 지급 취소 (슈퍼관리자)
+     */
+    public function unpay(int $id)
+    {
+        $payroll = $this->service->unpay($id);
+
+        return ApiResponse::success($payroll, __('message.payroll.unpaid'));
+    }
+
     /**
      * 일괄 확정
      */
@@ -127,13 +154,29 @@ public function bulkConfirm(Request $request)
     }
 
     /**
-     * 급여명세서 조회
+     * 재직사원 일괄 생성
      */
-    public function payslip(int $id)
+    public function bulkGenerate(BulkGeneratePayrollRequest $request)
     {
-        $payslip = $this->service->payslip($id);
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
 
-        return ApiResponse::success($payslip, __('message.fetched'));
+        $result = $this->service->bulkGenerate($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.bulk_generated'));
+    }
+
+    /**
+     * 전월 급여 복사
+     */
+    public function copyFromPrevious(CopyFromPreviousPayrollRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+
+        $result = $this->service->copyFromPreviousMonth($year, $month);
+
+        return ApiResponse::success($result, __('message.payroll.copied'));
     }
 
     /**
@@ -150,6 +193,76 @@ public function calculate(CalculatePayrollRequest $request)
         return ApiResponse::success($payrolls, __('message.payroll.calculated'));
     }
 
+    /**
+     * 급여 계산 미리보기
+     */
+    public function calculatePreview(Request $request)
+    {
+        $data = $request->only([
+            'user_id',
+            'base_salary',
+            'overtime_pay',
+            'bonus',
+            'allowances',
+            'deductions',
+        ]);
+
+        $result = $this->service->calculatePreview($data);
+
+        return ApiResponse::success($result, __('message.calculated'));
+    }
+
+    /**
+     * 급여명세서 조회
+     */
+    public function payslip(int $id)
+    {
+        $payslip = $this->service->payslip($id);
+
+        return ApiResponse::success($payslip, __('message.fetched'));
+    }
+
+    /**
+     * 급여 엑셀 내보내기
+     */
+    public function export(Request $request): BinaryFileResponse
+    {
+        $params = $request->only([
+            'year',
+            'month',
+            'status',
+            'user_id',
+            'department_id',
+            'search',
+            'sort_by',
+            'sort_dir',
+        ]);
+
+        $exportData = $this->service->getExportData($params);
+        $filename = '급여현황_'.date('Ymd_His');
+
+        return $this->exportService->download(
+            $exportData['data'],
+            $exportData['headings'],
+            $filename,
+            '급여현황'
+        );
+    }
+
+    /**
+     * 급여 전표 생성
+     */
+    public function journalEntries(StorePayrollJournalRequest $request)
+    {
+        $year = (int) $request->input('year');
+        $month = (int) $request->input('month');
+        $entryDate = $request->input('entry_date');
+
+        $entry = $this->service->createJournalEntries($year, $month, $entryDate);
+
+        return ApiResponse::success($entry, __('message.payroll.journal_created'));
+    }
+
     /**
      * 급여 설정 조회
      */

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

@@ -0,0 +1,59 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\PerformanceReportConfirmRequest;
+use App\Http\Requests\Quality\PerformanceReportMemoRequest;
+use App\Services\PerformanceReportService;
+use Illuminate\Http\Request;
+
+class PerformanceReportController extends Controller
+{
+    public function __construct(private PerformanceReportService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function confirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->confirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function unconfirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->unconfirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function updateMemo(PerformanceReportMemoRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->validated();
+
+            return $this->service->updateMemo($data['ids'], $data['memo']);
+        }, __('message.updated'));
+    }
+
+    public function missing(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->missing($request->all());
+        }, __('message.fetched'));
+    }
+}

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

@@ -0,0 +1,50 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\ProductionOrder\ProductionOrderIndexRequest;
+use App\Services\ProductionOrderService;
+use Illuminate\Http\JsonResponse;
+
+class ProductionOrderController extends Controller
+{
+    public function __construct(
+        private readonly ProductionOrderService $service
+    ) {}
+
+    /**
+     * 생산지시 목록 조회
+     */
+    public function index(ProductionOrderIndexRequest $request): JsonResponse
+    {
+        $result = $this->service->index($request->validated());
+
+        return ApiResponse::success($result, __('message.fetched'));
+    }
+
+    /**
+     * 생산지시 상태별 통계
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->service->stats();
+
+        return ApiResponse::success($stats, __('message.fetched'));
+    }
+
+    /**
+     * 생산지시 상세 조회
+     */
+    public function show(int $orderId): JsonResponse
+    {
+        try {
+            $detail = $this->service->show($orderId);
+
+            return ApiResponse::success($detail, __('message.fetched'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.order.not_found'), 404);
+        }
+    }
+}

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

@@ -0,0 +1,65 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Qms\QmsLotAuditConfirmRequest;
+use App\Http\Requests\Qms\QmsLotAuditDocumentDetailRequest;
+use App\Http\Requests\Qms\QmsLotAuditIndexRequest;
+use App\Services\QmsLotAuditService;
+
+class QmsLotAuditController extends Controller
+{
+    public function __construct(private QmsLotAuditService $service) {}
+
+    /**
+     * 품질관리서 목록 (로트 추적 심사용)
+     */
+    public function index(QmsLotAuditIndexRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->validated());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 품질관리서 상세 — 수주/개소 목록
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 수주 루트별 8종 서류 목록
+     */
+    public function routeDocuments(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->routeDocuments($id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 서류 상세 조회 (2단계 로딩)
+     */
+    public function documentDetail(QmsLotAuditDocumentDetailRequest $request, string $type, int $id)
+    {
+        return ApiResponse::handle(function () use ($type, $id) {
+            return $this->service->documentDetail($type, $id);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 개소별 로트 심사 확인 토글
+     */
+    public function confirm(QmsLotAuditConfirmRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->confirm($id, $request->validated());
+        }, __('message.updated'));
+    }
+}

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

@@ -0,0 +1,127 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\QualityDocumentStoreRequest;
+use App\Http\Requests\Quality\QualityDocumentUpdateRequest;
+use App\Services\QualityDocumentService;
+use Illuminate\Http\Request;
+
+class QualityDocumentController extends Controller
+{
+    public function __construct(private QualityDocumentService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function calendar(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->calendar($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function availableOrders(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->availableOrders($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    public function store(QualityDocumentStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    public function update(QualityDocumentUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+
+    public function complete(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->complete($id);
+        }, __('message.updated'));
+    }
+
+    public function attachOrders(Request $request, int $id)
+    {
+        $request->validate([
+            'order_ids' => ['required', 'array', 'min:1'],
+            'order_ids.*' => ['required', 'integer'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->attachOrders($id, $request->input('order_ids'));
+        }, __('message.updated'));
+    }
+
+    public function detachOrder(int $id, int $orderId)
+    {
+        return ApiResponse::handle(function () use ($id, $orderId) {
+            return $this->service->detachOrder($id, $orderId);
+        }, __('message.updated'));
+    }
+
+    public function inspectLocation(Request $request, int $id, int $locId)
+    {
+        $request->validate([
+            'post_width' => ['nullable', 'integer'],
+            'post_height' => ['nullable', 'integer'],
+            'change_reason' => ['nullable', 'string', 'max:500'],
+            'inspection_status' => ['nullable', 'string', 'in:pending,completed'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id, $locId) {
+            return $this->service->inspectLocation($id, $locId, $request->all());
+        }, __('message.updated'));
+    }
+
+    public function requestDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->requestDocument($id);
+        }, __('message.fetched'));
+    }
+
+    public function resultDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->resultDocument($id);
+        }, __('message.fetched'));
+    }
+}

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

@@ -8,13 +8,15 @@
 use App\Http\Requests\Shipment\ShipmentUpdateRequest;
 use App\Http\Requests\Shipment\ShipmentUpdateStatusRequest;
 use App\Services\ShipmentService;
+use App\Services\WorkOrderService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
 class ShipmentController extends Controller
 {
     public function __construct(
-        private readonly ShipmentService $service
+        private readonly ShipmentService $service,
+        private readonly WorkOrderService $workOrderService
     ) {}
 
     /**
@@ -83,7 +85,7 @@ public function store(ShipmentStoreRequest $request): JsonResponse
     {
         $shipment = $this->service->store($request->validated());
 
-        return ApiResponse::success($shipment, __('message.created'), 201);
+        return ApiResponse::success($shipment, __('message.created'), [], 201);
     }
 
     /**
@@ -132,6 +134,22 @@ public function destroy(int $id): JsonResponse
         }
     }
 
+    /**
+     * 수주 기반 출하 생성
+     */
+    public function createFromOrder(int $orderId): JsonResponse
+    {
+        try {
+            $shipment = $this->workOrderService->createShipmentForOrder($orderId);
+
+            return ApiResponse::success($shipment, __('message.created'), [], 201);
+        } catch (\Symfony\Component\HttpKernel\Exception\BadRequestHttpException $e) {
+            return ApiResponse::error($e->getMessage(), 400);
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.order.not_found'), 404);
+        }
+    }
+
     /**
      * LOT 옵션 조회
      */

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

@@ -29,6 +29,8 @@ public function index(Request $request): JsonResponse
             'sort_dir',
             'per_page',
             'page',
+            'start_date',
+            'end_date',
         ]);
 
         $stocks = $this->service->index($params);

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

@@ -10,12 +10,17 @@
 use App\Http\Requests\TaxInvoice\TaxInvoiceSummaryRequest;
 use App\Http\Requests\TaxInvoice\UpdateTaxInvoiceRequest;
 use App\Http\Requests\V1\TaxInvoice\BulkIssueRequest;
+use App\Models\Tenants\JournalEntry;
+use App\Services\JournalSyncService;
 use App\Services\TaxInvoiceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
     public function __construct(
-        private TaxInvoiceService $taxInvoiceService
+        private TaxInvoiceService $taxInvoiceService,
+        private JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -23,12 +28,9 @@ public function __construct(
      */
     public function index(TaxInvoiceListRequest $request)
     {
-        $taxInvoices = $this->taxInvoiceService->list($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoices,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->list($request->validated());
+        }, __('message.fetched'));
     }
 
     /**
@@ -36,12 +38,9 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->show($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->show($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -49,13 +48,9 @@ public function show(int $id)
      */
     public function store(CreateTaxInvoiceRequest $request)
     {
-        $taxInvoice = $this->taxInvoiceService->create($request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.created'),
-            status: 201
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->create($request->validated());
+        }, __('message.created'));
     }
 
     /**
@@ -63,12 +58,9 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.updated')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->update($id, $request->validated());
+        }, __('message.updated'));
     }
 
     /**
@@ -76,12 +68,11 @@ public function update(UpdateTaxInvoiceRequest $request, int $id)
      */
     public function destroy(int $id)
     {
-        $this->taxInvoiceService->delete($id);
+        return ApiResponse::handle(function () use ($id) {
+            $this->taxInvoiceService->delete($id);
 
-        return ApiResponse::handle(
-            data: null,
-            message: __('message.deleted')
-        );
+            return null;
+        }, __('message.deleted'));
     }
 
     /**
@@ -89,12 +80,9 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->issue($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.issued')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->issue($id);
+        }, __('message.tax_invoice.issued'));
     }
 
     /**
@@ -102,12 +90,9 @@ public function issue(int $id)
      */
     public function bulkIssue(BulkIssueRequest $request)
     {
-        $result = $this->taxInvoiceService->bulkIssue($request->getIds());
-
-        return ApiResponse::handle(
-            data: $result,
-            message: __('message.tax_invoice.bulk_issued')
-        );
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->bulkIssue($request->getIds());
+        }, __('message.tax_invoice.bulk_issued'));
     }
 
     /**
@@ -115,12 +100,9 @@ public function bulkIssue(BulkIssueRequest $request)
      */
     public function cancel(CancelTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.tax_invoice.cancelled')
-        );
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
+        }, __('message.tax_invoice.cancelled'));
     }
 
     /**
@@ -128,12 +110,9 @@ public function cancel(CancelTaxInvoiceRequest $request, int $id)
      */
     public function checkStatus(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->checkStatus($id);
-
-        return ApiResponse::handle(
-            data: $taxInvoice,
-            message: __('message.fetched')
-        );
+        return ApiResponse::handle(function () use ($id) {
+            return $this->taxInvoiceService->checkStatus($id);
+        }, __('message.fetched'));
     }
 
     /**
@@ -141,11 +120,79 @@ public function checkStatus(int $id)
      */
     public function summary(TaxInvoiceSummaryRequest $request)
     {
-        $summary = $this->taxInvoiceService->summary($request->validated());
+        return ApiResponse::handle(function () use ($request) {
+            return $this->taxInvoiceService->summary($request->validated());
+        }, __('message.fetched'));
+    }
 
-        return ApiResponse::handle(
-            data: $summary,
-            message: __('message.fetched')
-        );
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 세금계산서 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+
+            return $data ?? ['rows' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 분개 저장/수정
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'rows' => 'required|array|min:1',
+                'rows.*.side' => 'required|in:debit,credit',
+                'rows.*.account_subject' => 'required|string|max:20',
+                'rows.*.debit_amount' => 'required|integer|min:0',
+                'rows.*.credit_amount' => 'required|integer|min:0',
+            ]);
+
+            // 세금계산서 정보 조회 (entry_date용)
+            $taxInvoice = $this->taxInvoiceService->show($id);
+
+            $rows = array_map(fn ($row) => [
+                'side' => $row['side'],
+                'account_code' => $row['account_subject'],
+                'debit_amount' => $row['debit_amount'],
+                'credit_amount' => $row['credit_amount'],
+            ], $validated['rows']);
+
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey,
+                $taxInvoice->issue_date?->format('Y-m-d') ?? now()->format('Y-m-d'),
+                "세금계산서 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 세금계산서 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
     }
 }

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

@@ -20,9 +20,10 @@ public function __construct(
     public function summary(Request $request): JsonResponse
     {
         $limit = (int) $request->input('limit', 30);
+        $date = $request->input('date'); // YYYY-MM-DD (이전 이슈 조회용)
 
-        return ApiResponse::handle(function () use ($limit) {
-            return $this->todayIssueService->summary($limit);
+        return ApiResponse::handle(function () use ($limit, $date) {
+            return $this->todayIssueService->summary($limit, null, $date);
         }, __('message.fetched'));
     }
 

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

@@ -32,4 +32,18 @@ public function summary(Request $request): JsonResponse
             return $this->vatService->getSummary($periodType, $year, $period);
         }, __('message.fetched'));
     }
+
+    /**
+     * 부가세 상세 조회 (모달용)
+     */
+    public function detail(Request $request): JsonResponse
+    {
+        $periodType = $request->query('period_type', 'quarter');
+        $year = $request->query('year') ? (int) $request->query('year') : null;
+        $period = $request->query('period') ? (int) $request->query('period') : null;
+
+        return ApiResponse::handle(function () use ($periodType, $year, $period) {
+            return $this->vatService->getDetail($periodType, $year, $period);
+        }, __('message.fetched'));
+    }
 }

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

@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\VehicleDispatch\VehicleDispatchUpdateRequest;
+use App\Services\VehicleDispatchService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class VehicleDispatchController extends Controller
+{
+    public function __construct(
+        private readonly VehicleDispatchService $service
+    ) {}
+
+    /**
+     * 배차차량 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $params = $request->only([
+            'search',
+            'status',
+            'start_date',
+            'end_date',
+            'per_page',
+            'page',
+        ]);
+
+        $dispatches = $this->service->index($params);
+
+        return ApiResponse::success($dispatches, __('message.fetched'));
+    }
+
+    /**
+     * 배차차량 통계 조회
+     */
+    public function stats(): JsonResponse
+    {
+        $stats = $this->service->stats();
+
+        return ApiResponse::success($stats, __('message.fetched'));
+    }
+
+    /**
+     * 배차차량 상세 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        try {
+            $dispatch = $this->service->show($id);
+
+            return ApiResponse::success($dispatch, __('message.fetched'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.not_found'), 404);
+        }
+    }
+
+    /**
+     * 배차차량 수정
+     */
+    public function update(VehicleDispatchUpdateRequest $request, int $id): JsonResponse
+    {
+        try {
+            $dispatch = $this->service->update($id, $request->validated());
+
+            return ApiResponse::success($dispatch, __('message.updated'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.not_found'), 404);
+        }
+    }
+}

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

@@ -61,14 +61,18 @@ public function detail(Request $request): JsonResponse
             : 0.05;
         $year = $request->query('year') ? (int) $request->query('year') : null;
         $quarter = $request->query('quarter') ? (int) $request->query('quarter') : null;
+        $startDate = $request->query('start_date');
+        $endDate = $request->query('end_date');
 
-        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter) {
+        return ApiResponse::handle(function () use ($calculationType, $fixedAmountPerMonth, $ratio, $year, $quarter, $startDate, $endDate) {
             return $this->welfareService->getDetail(
                 $calculationType,
                 $fixedAmountPerMonth,
                 $ratio,
                 $year,
-                $quarter
+                $quarter,
+                $startDate,
+                $endDate
             );
         }, __('message.fetched'));
     }

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

@@ -230,6 +230,16 @@ public function inspectionReport(int $id)
         }, __('message.work_order.fetched'));
     }
 
+    /**
+     * 작업지시 검사 설정 조회 (공정 자동 판별 + 구성품 목록)
+     */
+    public function inspectionConfig(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->getInspectionConfig($id);
+        }, __('message.work_order.fetched'));
+    }
+
     /**
      * 작업지시의 검사용 문서 템플릿 조회
      */
@@ -310,7 +320,14 @@ public function materialsForItem(int $id, int $itemId)
     public function registerMaterialInputForItem(MaterialInputForItemRequest $request, int $id, int $itemId)
     {
         return ApiResponse::handle(function () use ($request, $id, $itemId) {
-            return $this->service->registerMaterialInputForItem($id, $itemId, $request->validated()['inputs']);
+            $validated = $request->validated();
+
+            return $this->service->registerMaterialInputForItem(
+                $id,
+                $itemId,
+                $validated['inputs'],
+                (bool) ($validated['replace'] ?? false)
+            );
         }, __('message.work_order.material_input_registered'));
     }
 

app/Http/Controllers/V1/Equipment/EquipmentController.php

@@ -0,0 +1,91 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRequest;
+use App\Http\Requests\V1\Equipment\UpdateEquipmentRequest;
+use App\Services\Equipment\EquipmentService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentController extends Controller
+{
+    public function __construct(private readonly EquipmentService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'status', 'production_line', 'equipment_type',
+                'sort_by', 'sort_direction', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.created')
+        );
+    }
+
+    public function update(UpdateEquipmentRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.equipment.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.equipment.deleted')
+        );
+    }
+
+    public function restore(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->restore($id),
+            __('message.equipment.restored')
+        );
+    }
+
+    public function toggleActive(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->toggleActive($id),
+            __('message.toggled')
+        );
+    }
+
+    public function stats(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->stats(),
+            __('message.fetched')
+        );
+    }
+
+    public function options(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->options(),
+            __('message.fetched')
+        );
+    }
+}

app/Http/Controllers/V1/Equipment/EquipmentInspectionController.php

@@ -0,0 +1,130 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreInspectionTemplateRequest;
+use App\Http\Requests\V1\Equipment\ToggleInspectionDetailRequest;
+use App\Http\Requests\V1\Equipment\UpdateInspectionNotesRequest;
+use App\Services\Equipment\EquipmentInspectionService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentInspectionController extends Controller
+{
+    public function __construct(private readonly EquipmentInspectionService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getInspections(
+                $request->input('cycle', 'daily'),
+                $request->input('period', now()->format('Y-m')),
+                $request->input('production_line'),
+                $request->input('equipment_id') ? (int) $request->input('equipment_id') : null
+            ),
+            __('message.fetched')
+        );
+    }
+
+    public function toggleDetail(ToggleInspectionDetailRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->toggleDetail(
+                $data['equipment_id'],
+                $data['template_item_id'],
+                $data['check_date'],
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function setResult(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->setResult(
+                (int) $request->input('equipment_id'),
+                (int) $request->input('template_item_id'),
+                $request->input('check_date'),
+                $request->input('cycle', 'daily'),
+                $request->input('result')
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function updateNotes(UpdateInspectionNotesRequest $request): JsonResponse
+    {
+        $data = $request->validated();
+
+        return ApiResponse::handle(
+            fn () => $this->service->updateNotes(
+                $data['equipment_id'],
+                $data['year_month'],
+                collect($data)->only(['overall_judgment', 'inspector_id', 'repair_note', 'issue_note'])->toArray(),
+                $data['cycle'] ?? 'daily'
+            ),
+            __('message.equipment.inspection_saved')
+        );
+    }
+
+    public function resetInspection(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->resetInspection(
+                (int) $request->input('equipment_id'),
+                $request->input('cycle', 'daily'),
+                $request->input('period')
+            ),
+            __('message.equipment.inspection_reset')
+        );
+    }
+
+    public function templates(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getActiveCycles($id),
+            __('message.fetched')
+        );
+    }
+
+    public function storeTemplate(StoreInspectionTemplateRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->saveTemplate($id, $request->validated()),
+            __('message.equipment.template_created')
+        );
+    }
+
+    public function updateTemplate(Request $request, int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->updateTemplate($templateId, $request->all()),
+            __('message.updated')
+        );
+    }
+
+    public function deleteTemplate(int $templateId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->deleteTemplate($templateId),
+            __('message.deleted')
+        );
+    }
+
+    public function copyTemplates(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->copyTemplates(
+                $id,
+                $request->input('source_cycle'),
+                $request->input('target_cycles', [])
+            ),
+            __('message.equipment.template_copied')
+        );
+    }
+}

app/Http/Controllers/V1/Equipment/EquipmentPhotoController.php

@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Equipment\StoreEquipmentPhotoRequest;
+use App\Services\Equipment\EquipmentPhotoService;
+use Illuminate\Http\JsonResponse;
+
+class EquipmentPhotoController extends Controller
+{
+    public function __construct(private readonly EquipmentPhotoService $service) {}
+
+    public function index(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentPhotoRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($id, $request->file('files')),
+            __('message.equipment.photo_uploaded')
+        );
+    }
+
+    public function destroy(int $id, int $fileId): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id, $fileId),
+            __('message.deleted')
+        );
+    }
+}

app/Http/Controllers/V1/Equipment/EquipmentRepairController.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Http\Controllers\V1\Equipment;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Equipment\StoreEquipmentRepairRequest;
+use App\Services\Equipment\EquipmentRepairService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class EquipmentRepairController extends Controller
+{
+    public function __construct(private readonly EquipmentRepairService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'equipment_id', 'repair_type', 'date_from', 'date_to', 'search', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function store(StoreEquipmentRepairRequest $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->validated()),
+            __('message.equipment.repair_created')
+        );
+    }
+
+    public function update(StoreEquipmentRepairRequest $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->validated()),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.deleted')
+        );
+    }
+}

app/Http/Middleware/ApiKeyMiddleware.php

@@ -117,6 +117,7 @@ public function handle(Request $request, Closure $next)
         // 화이트리스트(인증 예외 라우트) - Bearer 토큰 없이 접근 가능
         $allowWithoutAuth = [
             'api/v1/login',
+            'api/v1/token-login',             // MNG → SAM 자동 로그인 (API Key만 필요)
             'api/v1/signup',
             'api/v1/register',
             'api/v1/refresh',

app/Http/Requests/Approval/ApproveRequest.php

@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ApproveRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'nullable|string|max:1000',
+        ];
+    }
+}

app/Http/Requests/Approval/CancelRequest.php

@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CancelRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'recall_reason' => 'nullable|string|max:1000',
+        ];
+    }
+}

app/Http/Requests/Approval/DelegationStoreRequest.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DelegationStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'delegate_id' => 'required|integer|exists:users,id',
+            'start_date' => 'required|date|after_or_equal:today',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'form_ids' => 'nullable|array',
+            'form_ids.*' => 'integer|exists:approval_forms,id',
+            'notify_delegator' => 'nullable|boolean',
+            'reason' => 'nullable|string|max:500',
+        ];
+    }
+}

app/Http/Requests/Approval/DelegationUpdateRequest.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DelegationUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'delegate_id' => 'nullable|integer|exists:users,id',
+            'start_date' => 'nullable|date',
+            'end_date' => 'nullable|date|after_or_equal:start_date',
+            'form_ids' => 'nullable|array',
+            'form_ids.*' => 'integer|exists:approval_forms,id',
+            'notify_delegator' => 'nullable|boolean',
+            'is_active' => 'nullable|boolean',
+            'reason' => 'nullable|string|max:500',
+        ];
+    }
+}

app/Http/Requests/Approval/HoldRequest.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class HoldRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'required|string|max:1000',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'comment.required' => __('error.approval.comment_required'),
+        ];
+    }
+}

app/Http/Requests/Approval/InboxIndexRequest.php

@@ -22,6 +22,8 @@ public function rules(): array
             'sort_dir' => 'nullable|string|in:asc,desc',
             'per_page' => 'nullable|integer|min:1',
             'page' => 'nullable|integer|min:1',
+            'start_date' => 'nullable|date_format:Y-m-d',
+            'end_date' => 'nullable|date_format:Y-m-d|after_or_equal:start_date',
         ];
     }
 }

app/Http/Requests/Approval/PreDecideRequest.php

@@ -0,0 +1,20 @@
+<?php
+
+namespace App\Http\Requests\Approval;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PreDecideRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'comment' => 'nullable|string|max:1000',
+        ];
+    }
+}

app/Http/Requests/Document/StoreRequest.php

@@ -28,6 +28,9 @@ public function rules(): array
             'approvers.*.user_id' => 'required_with:approvers|integer|exists:users,id',
             'approvers.*.role' => 'nullable|string|max:50',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 문서 데이터 (EAV)
             'data' => 'nullable|array',
             'data.*.section_id' => 'nullable|integer',

app/Http/Requests/Document/UpdateRequest.php

@@ -27,6 +27,9 @@ public function rules(): array
             'approvers.*.user_id' => 'required_with:approvers|integer|exists:users,id',
             'approvers.*.role' => 'nullable|string|max:50',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 문서 데이터 (EAV)
             'data' => 'nullable|array',
             'data.*.section_id' => 'nullable|integer',

app/Http/Requests/Document/UpsertRequest.php

@@ -30,6 +30,9 @@ public function rules(): array
             'data.*.field_key' => 'required_with:data|string|max:100',
             'data.*.field_value' => 'nullable|string',
 
+            // HTML 스냅샷
+            'rendered_html' => 'nullable|string',
+
             // 첨부파일
             'attachments' => 'nullable|array',
             'attachments.*.file_id' => 'required_with:attachments|integer|exists:files,id',

app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\Equipment;
+
+use App\Models\Commons\File;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentPhotoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $equipmentId = $this->route('id');
+        $currentCount = File::where('document_id', $equipmentId)
+            ->where('document_type', 'equipment')
+            ->whereNull('deleted_at')
+            ->count();
+
+        $maxFiles = 10 - $currentCount;
+
+        return [
+            'files' => ['required', 'array', 'min:1', "max:{$maxFiles}"],
+            'files.*' => [
+                'required',
+                'file',
+                'mimes:jpg,jpeg,png,gif,bmp,webp',
+                'max:10240', // 10MB
+            ],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'files' => '사진 파일',
+            'files.*' => '사진 파일',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'files.required' => __('error.file.required'),
+            'files.max' => __('error.equipment.photo_limit_exceeded'),
+            'files.*.mimes' => __('error.file.invalid_type'),
+            'files.*.max' => __('error.file.size_exceeded'),
+        ];
+    }
+}

app/Http/Requests/Inspection/InspectionStoreRequest.php

@@ -22,6 +22,7 @@ public function rules(): array
                 Inspection::TYPE_FQC,
             ])],
             'lot_no' => ['required', 'string', 'max:50'],
+            'work_order_id' => ['nullable', 'integer', 'exists:work_orders,id'],
             'item_name' => ['nullable', 'string', 'max:200'],
             'process_name' => ['nullable', 'string', 'max:100'],
             'quantity' => ['nullable', 'numeric', 'min:0'],

app/Http/Requests/Loan/LoanIndexRequest.php

@@ -29,6 +29,7 @@ public function rules(): array
         return [
             'user_id' => ['nullable', 'integer', 'exists:users,id'],
             'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
             'start_date' => ['nullable', 'date', 'date_format:Y-m-d'],
             'end_date' => ['nullable', 'date', 'date_format:Y-m-d', 'after_or_equal:start_date'],
             'search' => ['nullable', 'string', 'max:100'],

app/Http/Requests/Loan/LoanStoreRequest.php

@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanStoreRequest extends FormRequest
 {
@@ -21,12 +23,27 @@ public function authorize(): bool
      */
     public function rules(): array
     {
+        $isGiftCertificate = $this->input('category') === Loan::CATEGORY_GIFT_CERTIFICATE;
+
         return [
-            'user_id' => ['required', 'integer', 'exists:users,id'],
+            'user_id' => [$isGiftCertificate ? 'nullable' : 'required', 'integer', 'exists:users,id'],
             'loan_date' => ['required', 'date', 'date_format:Y-m-d'],
             'amount' => ['required', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['nullable', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['nullable', 'string', Rule::in(Loan::STATUSES)],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 

app/Http/Requests/Loan/LoanUpdateRequest.php

@@ -2,7 +2,9 @@
 
 namespace App\Http\Requests\Loan;
 
+use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class LoanUpdateRequest extends FormRequest
 {
@@ -27,6 +29,20 @@ public function rules(): array
             'amount' => ['sometimes', 'numeric', 'min:0', 'max:999999999999.99'],
             'purpose' => ['nullable', 'string', 'max:1000'],
             'withdrawal_id' => ['nullable', 'integer', 'exists:withdrawals,id'],
+            'category' => ['sometimes', 'string', Rule::in(Loan::CATEGORIES)],
+            'status' => ['sometimes', 'string', Rule::in(Loan::STATUSES)],
+            'settlement_date' => ['nullable', 'date', 'date_format:Y-m-d'],
+            'metadata' => ['nullable', 'array'],
+            'metadata.serial_number' => ['nullable', 'string', 'max:100'],
+            'metadata.cert_name' => ['nullable', 'string', 'max:200'],
+            'metadata.vendor_id' => ['nullable', 'string', 'max:50'],
+            'metadata.vendor_name' => ['nullable', 'string', 'max:200'],
+            'metadata.purchase_purpose' => ['nullable', 'string', 'max:50'],
+            'metadata.entertainment_expense' => ['nullable', 'string', 'max:50'],
+            'metadata.recipient_name' => ['nullable', 'string', 'max:100'],
+            'metadata.recipient_organization' => ['nullable', 'string', 'max:200'],
+            'metadata.usage_description' => ['nullable', 'string', 'max:1000'],
+            'metadata.memo' => ['nullable', 'string', 'max:2000'],
         ];
     }
 

app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php

@@ -0,0 +1,25 @@
+<?php
+
+namespace App\Http\Requests\ProductionOrder;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ProductionOrderIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'search' => 'nullable|string|max:100',
+            'production_status' => 'nullable|in:waiting,in_production,completed',
+            'sort_by' => 'nullable|in:created_at,delivery_date,order_no',
+            'sort_dir' => 'nullable|in:asc,desc',
+            'page' => 'nullable|integer|min:1',
+            'per_page' => 'nullable|integer|min:1|max:100',
+        ];
+    }
+}

app/Http/Requests/Qms/AuditChecklistStoreRequest.php

@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class AuditChecklistStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => 'required|integer|min:2020|max:2100',
+            'quarter' => 'required|integer|in:1,2,3,4',
+            'type' => 'nullable|string|max:30',
+            'categories' => 'required|array|min:1',
+            'categories.*.title' => 'required|string|max:200',
+            'categories.*.sort_order' => 'nullable|integer|min:0',
+            'categories.*.items' => 'required|array|min:1',
+            'categories.*.items.*.name' => 'required|string|max:200',
+            'categories.*.items.*.description' => 'nullable|string',
+            'categories.*.items.*.sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'categories.required' => __('validation.required', ['attribute' => '카테고리']),
+            'categories.*.title.required' => __('validation.required', ['attribute' => '카테고리 제목']),
+            'categories.*.items.required' => __('validation.required', ['attribute' => '점검 항목']),
+            'categories.*.items.*.name.required' => __('validation.required', ['attribute' => '항목명']),
+        ];
+    }
+}

app/Http/Requests/Qms/AuditChecklistUpdateRequest.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class AuditChecklistUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'categories' => 'sometimes|array|min:1',
+            'categories.*.id' => 'nullable|integer|exists:audit_checklist_categories,id',
+            'categories.*.title' => 'required|string|max:200',
+            'categories.*.sort_order' => 'nullable|integer|min:0',
+            'categories.*.items' => 'required|array|min:1',
+            'categories.*.items.*.id' => 'nullable|integer|exists:audit_checklist_items,id',
+            'categories.*.items.*.name' => 'required|string|max:200',
+            'categories.*.items.*.description' => 'nullable|string',
+            'categories.*.items.*.sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}

app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditConfirmRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'confirmed' => 'required|boolean',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'confirmed.required' => __('validation.required', ['attribute' => '확인 상태']),
+            'confirmed.boolean' => __('validation.boolean', ['attribute' => '확인 상태']),
+        ];
+    }
+}

app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditDocumentDetailRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    protected function prepareForValidation(): void
+    {
+        $this->merge([
+            'type' => $this->route('type'),
+        ]);
+    }
+
+    public function rules(): array
+    {
+        return [
+            'type' => 'required|string|in:import,order,log,report,confirmation,shipping,product,quality',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'type.in' => __('validation.in', ['attribute' => '서류 타입']),
+        ];
+    }
+}

app/Http/Requests/Qms/QmsLotAuditIndexRequest.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Requests\Qms;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QmsLotAuditIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => 'nullable|integer|min:2020|max:2100',
+            'quarter' => 'nullable|integer|in:1,2,3,4',
+            'q' => 'nullable|string|max:100',
+            'per_page' => 'nullable|integer|min:1|max:100',
+        ];
+    }
+}

app/Http/Requests/Quality/PerformanceReportConfirmRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PerformanceReportConfirmRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer', 'exists:performance_reports,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => '실적신고 ID']),
+            'ids.min' => __('validation.min.array', ['attribute' => '실적신고 ID', 'min' => 1]),
+        ];
+    }
+}

app/Http/Requests/Quality/PerformanceReportMemoRequest.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class PerformanceReportMemoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'ids' => ['required', 'array', 'min:1'],
+            'ids.*' => ['required', 'integer', 'exists:performance_reports,id'],
+            'memo' => ['required', 'string', 'max:1000'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'ids.required' => __('validation.required', ['attribute' => '실적신고 ID']),
+            'memo.required' => __('validation.required', ['attribute' => '메모']),
+        ];
+    }
+}

app/Http/Requests/Quality/QualityDocumentStoreRequest.php

@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QualityDocumentStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'site_name' => ['required', 'string', 'max:200'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'inspector_id' => ['nullable', 'integer', 'exists:users,id'],
+            'received_date' => ['nullable', 'date'],
+            'options' => ['nullable', 'array'],
+            'options.manager' => ['nullable', 'array'],
+            'options.manager.name' => ['nullable', 'string', 'max:50'],
+            'options.manager.phone' => ['nullable', 'string', 'max:30'],
+            'options.inspection' => ['nullable', 'array'],
+            'options.inspection.request_date' => ['nullable', 'date'],
+            'options.inspection.start_date' => ['nullable', 'date'],
+            'options.inspection.end_date' => ['nullable', 'date'],
+            'options.site_address' => ['nullable', 'array'],
+            'options.construction_site' => ['nullable', 'array'],
+            'options.material_distributor' => ['nullable', 'array'],
+            'options.contractor' => ['nullable', 'array'],
+            'options.supervisor' => ['nullable', 'array'],
+            'order_ids' => ['nullable', 'array'],
+            'order_ids.*' => ['integer', 'exists:orders,id'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'site_name.required' => __('validation.required', ['attribute' => '현장명']),
+        ];
+    }
+}

app/Http/Requests/Quality/QualityDocumentUpdateRequest.php

@@ -0,0 +1,44 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class QualityDocumentUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'site_name' => ['sometimes', 'string', 'max:200'],
+            'client_id' => ['nullable', 'integer', 'exists:clients,id'],
+            'inspector_id' => ['nullable', 'integer', 'exists:users,id'],
+            'received_date' => ['nullable', 'date'],
+            'options' => ['nullable', 'array'],
+            'options.manager' => ['nullable', 'array'],
+            'options.manager.name' => ['nullable', 'string', 'max:50'],
+            'options.manager.phone' => ['nullable', 'string', 'max:30'],
+            'options.inspection' => ['nullable', 'array'],
+            'options.inspection.request_date' => ['nullable', 'date'],
+            'options.inspection.start_date' => ['nullable', 'date'],
+            'options.inspection.end_date' => ['nullable', 'date'],
+            'options.site_address' => ['nullable', 'array'],
+            'options.construction_site' => ['nullable', 'array'],
+            'options.material_distributor' => ['nullable', 'array'],
+            'options.contractor' => ['nullable', 'array'],
+            'options.supervisor' => ['nullable', 'array'],
+            'order_ids' => ['nullable', 'array'],
+            'order_ids.*' => ['integer', 'exists:orders,id'],
+            'locations' => ['nullable', 'array'],
+            'locations.*.id' => ['required', 'integer'],
+            'locations.*.post_width' => ['nullable', 'integer'],
+            'locations.*.post_height' => ['nullable', 'integer'],
+            'locations.*.change_reason' => ['nullable', 'string', 'max:500'],
+            'locations.*.inspection_data' => ['nullable', 'array'],
+        ];
+    }
+}

app/Http/Requests/Quality/SaveChecklistTemplateRequest.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Http\Requests\Quality;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class SaveChecklistTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['nullable', 'string', 'max:255'],
+            'categories' => ['required', 'array', 'min:1'],
+            'categories.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.title' => ['required', 'string', 'max:255'],
+            'categories.*.subItems' => ['required', 'array'],
+            'categories.*.subItems.*.id' => ['required', 'string', 'max:50'],
+            'categories.*.subItems.*.name' => ['required', 'string', 'max:255'],
+            'options' => ['nullable', 'array'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'categories.required' => __('validation.required', ['attribute' => '카테고리']),
+            'categories.min' => __('validation.min.array', ['attribute' => '카테고리', 'min' => 1]),
+            'categories.*.id.required' => __('validation.required', ['attribute' => '카테고리 ID']),
+            'categories.*.title.required' => __('validation.required', ['attribute' => '카테고리 제목']),
+            'categories.*.subItems.required' => __('validation.required', ['attribute' => '점검항목']),
+            'categories.*.subItems.*.id.required' => __('validation.required', ['attribute' => '항목 ID']),
+            'categories.*.subItems.*.name.required' => __('validation.required', ['attribute' => '항목명']),
+        ];
+    }
+}

app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php

@@ -34,7 +34,7 @@ public function rules(): array
             'items.*.productCategory' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.guideRailType' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.motorPower' => 'nullable|string|in:single,three',
-            'items.*.controller' => 'nullable|string|in:basic,smart,premium',
+            'items.*.controller' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.wingSize' => 'nullable|numeric|min:0|max:500',
             'items.*.inspectionFee' => 'nullable|numeric|min:0',
 
@@ -45,7 +45,7 @@ public function rules(): array
             'items.*.PC' => 'nullable|string|in:SCREEN,STEEL',
             'items.*.GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'items.*.MP' => 'nullable|string|in:single,three',
-            'items.*.CT' => 'nullable|string|in:basic,smart,premium',
+            'items.*.CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'items.*.WS' => 'nullable|numeric|min:0|max:500',
             'items.*.INSP' => 'nullable|numeric|min:0',
 
@@ -128,7 +128,7 @@ private function normalizeInputVariables(array $item): array
             'PC' => $item['productCategory'] ?? $item['PC'] ?? 'SCREEN',
             'GT' => $item['guideRailType'] ?? $item['GT'] ?? 'wall',
             'MP' => $item['motorPower'] ?? $item['MP'] ?? 'single',
-            'CT' => $item['controller'] ?? $item['CT'] ?? 'basic',
+            'CT' => $item['controller'] ?? $item['CT'] ?? 'exposed',
             'WS' => (float) ($item['wingSize'] ?? $item['WS'] ?? 50),
             'INSP' => (float) ($item['inspectionFee'] ?? $item['INSP'] ?? 50000),
         ];

app/Http/Requests/Quote/QuoteBomCalculateRequest.php

@@ -30,7 +30,7 @@ public function rules(): array
             'PC' => 'nullable|string|in:SCREEN,STEEL',
             'GT' => 'nullable|string|in:wall,ceiling,floor,mixed',
             'MP' => 'nullable|string|in:single,three',
-            'CT' => 'nullable|string|in:basic,smart,premium',
+            'CT' => 'nullable|string|in:exposed,embedded,embedded_no_box',
             'WS' => 'nullable|numeric|min:0|max:500',
             'INSP' => 'nullable|numeric|min:0',
 
@@ -82,7 +82,7 @@ public function getInputVariables(): array
             'PC' => $validated['PC'] ?? 'SCREEN',
             'GT' => $validated['GT'] ?? 'wall',
             'MP' => $validated['MP'] ?? 'single',
-            'CT' => $validated['CT'] ?? 'basic',
+            'CT' => $validated['CT'] ?? 'exposed',
             'WS' => (float) ($validated['WS'] ?? 50),
             'INSP' => (float) ($validated['INSP'] ?? 50000),
         ];

app/Http/Requests/Shipment/ShipmentStoreRequest.php

@@ -21,7 +21,7 @@ public function rules(): array
             'scheduled_date' => 'required|date',
             'status' => 'nullable|in:scheduled,ready,shipping,completed',
             'priority' => 'nullable|in:urgent,normal,low',
-            'delivery_method' => 'nullable|in:pickup,direct,logistics',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -55,6 +55,16 @@ public function rules(): array
             // 기타
             'remarks' => 'nullable|string',
 
+            // 배차정보
+            'vehicle_dispatches' => 'nullable|array',
+            'vehicle_dispatches.*.seq' => 'nullable|integer|min:1',
+            'vehicle_dispatches.*.logistics_company' => 'nullable|string|max:100',
+            'vehicle_dispatches.*.arrival_datetime' => 'nullable|date',
+            'vehicle_dispatches.*.tonnage' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.vehicle_no' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.driver_contact' => 'nullable|string|max:50',
+            'vehicle_dispatches.*.remarks' => 'nullable|string',
+
             // 출하 품목
             'items' => 'nullable|array',
             'items.*.seq' => 'nullable|integer|min:1',

app/Http/Requests/Shipment/ShipmentUpdateRequest.php

@@ -19,7 +19,7 @@ public function rules(): array
             'order_id' => 'nullable|integer|exists:orders,id',
             'scheduled_date' => 'nullable|date',
             'priority' => 'nullable|in:urgent,normal,low',
-            'delivery_method' => 'nullable|in:pickup,direct,logistics',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -53,6 +53,16 @@ public function rules(): array
             // 기타
             'remarks' => 'nullable|string',
 
+            // 배차정보
+            'vehicle_dispatches' => 'nullable|array',
+            'vehicle_dispatches.*.seq' => 'nullable|integer|min:1',
+            'vehicle_dispatches.*.logistics_company' => 'nullable|string|max:100',
+            'vehicle_dispatches.*.arrival_datetime' => 'nullable|date',
+            'vehicle_dispatches.*.tonnage' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.vehicle_no' => 'nullable|string|max:20',
+            'vehicle_dispatches.*.driver_contact' => 'nullable|string|max:50',
+            'vehicle_dispatches.*.remarks' => 'nullable|string',
+
             // 출하 품목
             'items' => 'nullable|array',
             'items.*.seq' => 'nullable|integer|min:1',

app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php

@@ -20,18 +20,18 @@ public function rules(): array
             'issue_type' => ['required', 'string', Rule::in(TaxInvoice::ISSUE_TYPES)],
             'direction' => ['required', 'string', Rule::in(TaxInvoice::DIRECTIONS)],
 
-            // 공급자 정보
-            'supplier_corp_num' => ['required', 'string', 'max:20'],
-            'supplier_corp_name' => ['required', 'string', 'max:100'],
+            // 공급자 정보 (매입 시 필수, 매출 시 선택)
+            'supplier_corp_num' => ['required_if:direction,purchases', 'nullable', 'string', 'max:20'],
+            'supplier_corp_name' => ['required_if:direction,purchases', 'nullable', 'string', 'max:100'],
             'supplier_ceo_name' => ['nullable', 'string', 'max:50'],
             'supplier_addr' => ['nullable', 'string', 'max:200'],
             'supplier_biz_type' => ['nullable', 'string', 'max:100'],
             'supplier_biz_class' => ['nullable', 'string', 'max:100'],
             'supplier_contact_id' => ['nullable', 'string', 'email', 'max:100'],
 
-            // 공급받는자 정보
-            'buyer_corp_num' => ['required', 'string', 'max:20'],
-            'buyer_corp_name' => ['required', 'string', 'max:100'],
+            // 공급받는자 정보 (매출 시 필수, 매입 시 선택)
+            'buyer_corp_num' => ['required_if:direction,sales', 'nullable', 'string', 'max:20'],
+            'buyer_corp_name' => ['required_if:direction,sales', 'nullable', 'string', 'max:100'],
             'buyer_ceo_name' => ['nullable', 'string', 'max:50'],
             'buyer_addr' => ['nullable', 'string', 'max:200'],
             'buyer_biz_type' => ['nullable', 'string', 'max:100'],

app/Http/Requests/V1/AccountSubject/StoreAccountSubjectRequest.php

@@ -0,0 +1,39 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => ['required', 'string', 'max:10'],
+            'name' => ['required', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '계정과목 코드를 입력하세요.',
+            'name.required' => '계정과목명을 입력하세요.',
+            'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
+        ];
+    }
+}

app/Http/Requests/V1/AccountSubject/UpdateAccountSubjectRequest.php

@@ -0,0 +1,36 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'name' => ['sometimes', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+            'sub_category' => ['nullable', 'string', 'max:50'],
+            'parent_code' => ['nullable', 'string', 'max:10'],
+            'depth' => ['nullable', 'integer', 'in:1,2,3'],
+            'department_type' => ['nullable', 'string', 'in:common,manufacturing,admin'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'sort_order' => ['nullable', 'integer'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'category.in' => '유효한 분류를 선택하세요.',
+            'depth.in' => '계층은 1(대), 2(중), 3(소) 중 하나여야 합니다.',
+            'department_type.in' => '부문은 common, manufacturing, admin 중 하나여야 합니다.',
+        ];
+    }
+}

app/Http/Requests/V1/Bill/StoreBillRequest.php

@@ -17,6 +17,7 @@ public function rules(): array
         $tenantId = app('tenant_id') ?? 0;
 
         return [
+            // === 기존 필드 ===
             'bill_number' => [
                 'nullable',
                 'string',
@@ -30,16 +31,99 @@ public function rules(): array
             'client_name' => ['nullable', 'string', 'max:100'],
             'amount' => ['required', 'numeric', 'min:0'],
             'issue_date' => ['required', 'date'],
-            'maturity_date' => ['required', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 증권종류/매체/구분 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+
+            // === 전자어음 ===
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+
+            // === 환어음 ===
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+
+            // === 받을어음 전용 ===
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+
+            // 할인
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // 배서양도
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+
+            // 추심
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+
+            // === 지급어음 전용 ===
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+
+            // === 공통 ===
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+
+            // 개서
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+
+            // 소구
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+
+            // 환매
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+
+            // 부도/법적절차
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+
+            // 분할배서
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }

app/Http/Requests/V1/Bill/UpdateBillRequest.php

@@ -14,6 +14,7 @@ public function authorize(): bool
     public function rules(): array
     {
         return [
+            // === 기존 필드 ===
             'bill_number' => ['nullable', 'string', 'max:50'],
             'bill_type' => ['nullable', 'string', 'in:received,issued'],
             'client_id' => ['nullable', 'integer', 'exists:clients,id'],
@@ -21,15 +22,72 @@ public function rules(): array
             'amount' => ['nullable', 'numeric', 'min:0'],
             'issue_date' => ['nullable', 'date'],
             'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
+            'status' => ['nullable', 'string', 'max:30'],
             'reason' => ['nullable', 'string', 'max:255'],
             'installment_count' => ['nullable', 'integer', 'min:0'],
             'note' => ['nullable', 'string', 'max:1000'],
             'is_electronic' => ['nullable', 'boolean'],
             'bank_account_id' => ['nullable', 'integer', 'exists:bank_accounts,id'],
+
+            // === V8 확장 ===
+            'instrument_type' => ['nullable', 'string', 'in:promissory,exchange,cashierCheck,currentCheck'],
+            'medium' => ['nullable', 'string', 'in:electronic,paper'],
+            'bill_category' => ['nullable', 'string', 'in:commercial,other'],
+            'electronic_bill_no' => ['nullable', 'string', 'max:100'],
+            'registration_org' => ['nullable', 'string', 'in:kftc,bank'],
+            'drawee' => ['nullable', 'string', 'max:100'],
+            'acceptance_status' => ['nullable', 'string', 'in:accepted,pending,refused'],
+            'acceptance_date' => ['nullable', 'date'],
+            'acceptance_refusal_date' => ['nullable', 'date'],
+            'acceptance_refusal_reason' => ['nullable', 'string', 'max:50'],
+            'endorsement' => ['nullable', 'string', 'in:endorsable,nonEndorsable'],
+            'endorsement_order' => ['nullable', 'string', 'max:5'],
+            'storage_place' => ['nullable', 'string', 'in:safe,bank,other'],
+            'issuer_bank' => ['nullable', 'string', 'max:100'],
+            'is_discounted' => ['nullable', 'boolean'],
+            'discount_date' => ['nullable', 'date'],
+            'discount_bank' => ['nullable', 'string', 'max:100'],
+            'discount_rate' => ['nullable', 'numeric', 'min:0', 'max:100'],
+            'discount_amount' => ['nullable', 'numeric', 'min:0'],
+            'endorsement_date' => ['nullable', 'date'],
+            'endorsee' => ['nullable', 'string', 'max:100'],
+            'endorsement_reason' => ['nullable', 'string', 'in:payment,guarantee,collection,other'],
+            'collection_bank' => ['nullable', 'string', 'max:100'],
+            'collection_request_date' => ['nullable', 'date'],
+            'collection_fee' => ['nullable', 'numeric', 'min:0'],
+            'collection_complete_date' => ['nullable', 'date'],
+            'collection_result' => ['nullable', 'string', 'in:success,partial,failed,pending'],
+            'collection_deposit_date' => ['nullable', 'date'],
+            'collection_deposit_amount' => ['nullable', 'numeric', 'min:0'],
+            'settlement_bank' => ['nullable', 'string', 'max:100'],
+            'payment_method' => ['nullable', 'string', 'in:autoTransfer,currentAccount,other'],
+            'actual_payment_date' => ['nullable', 'date'],
+            'payment_place' => ['nullable', 'string', 'max:30'],
+            'payment_place_detail' => ['nullable', 'string', 'max:200'],
+            'renewal_date' => ['nullable', 'date'],
+            'renewal_new_bill_no' => ['nullable', 'string', 'max:50'],
+            'renewal_reason' => ['nullable', 'string', 'in:maturityExtension,amountChange,conditionChange,other'],
+            'recourse_date' => ['nullable', 'date'],
+            'recourse_amount' => ['nullable', 'numeric', 'min:0'],
+            'recourse_target' => ['nullable', 'string', 'max:100'],
+            'recourse_reason' => ['nullable', 'string', 'in:endorsedDishonor,discountDishonor,other'],
+            'buyback_date' => ['nullable', 'date'],
+            'buyback_amount' => ['nullable', 'numeric', 'min:0'],
+            'buyback_bank' => ['nullable', 'string', 'max:100'],
+            'dishonored_date' => ['nullable', 'date'],
+            'dishonored_reason' => ['nullable', 'string', 'max:30'],
+            'has_protest' => ['nullable', 'boolean'],
+            'protest_date' => ['nullable', 'date'],
+            'recourse_notice_date' => ['nullable', 'date'],
+            'recourse_notice_deadline' => ['nullable', 'date'],
+            'is_split' => ['nullable', 'boolean'],
+
+            // === 차수 관리 ===
             'installments' => ['nullable', 'array'],
             'installments.*.date' => ['required_with:installments', 'date'],
             'installments.*.amount' => ['required_with:installments', 'numeric', 'min:0'],
+            'installments.*.type' => ['nullable', 'string', 'max:30'],
+            'installments.*.counterparty' => ['nullable', 'string', 'max:100'],
             'installments.*.note' => ['nullable', 'string', 'max:255'],
         ];
     }

app/Http/Requests/V1/Equipment/StoreEquipmentRepairRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRepairRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'repair_date' => 'required|date',
+            'repair_type' => 'nullable|string|in:internal,external',
+            'repair_hours' => 'nullable|numeric|min:0',
+            'description' => 'nullable|string',
+            'cost' => 'nullable|numeric|min:0',
+            'vendor' => 'nullable|string|max:100',
+            'repaired_by' => 'nullable|integer|exists:users,id',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/StoreEquipmentRequest.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'required|string|max:50',
+            'name' => 'required|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/StoreInspectionTemplateRequest.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreInspectionTemplateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'inspection_cycle' => 'required|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'item_no' => 'required|string|max:20',
+            'check_point' => 'required|string|max:100',
+            'check_item' => 'required|string|max:200',
+            'check_timing' => 'nullable|string|max:50',
+            'check_frequency' => 'nullable|string|max:50',
+            'check_method' => 'nullable|string|max:200',
+            'sort_order' => 'nullable|integer|min:0',
+            'is_active' => 'nullable|boolean',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/ToggleInspectionDetailRequest.php

@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class ToggleInspectionDetailRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'template_item_id' => 'required|integer|exists:equipment_inspection_templates,id',
+            'check_date' => 'required|date',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/UpdateEquipmentRequest.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateEquipmentRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_code' => 'sometimes|string|max:50',
+            'name' => 'sometimes|string|max:100',
+            'equipment_type' => 'nullable|string|max:50',
+            'specification' => 'nullable|string|max:200',
+            'manufacturer' => 'nullable|string|max:100',
+            'model_name' => 'nullable|string|max:100',
+            'serial_no' => 'nullable|string|max:100',
+            'location' => 'nullable|string|max:100',
+            'production_line' => 'nullable|string|max:50',
+            'purchase_date' => 'nullable|date',
+            'install_date' => 'nullable|date',
+            'purchase_price' => 'nullable|numeric|min:0',
+            'useful_life' => 'nullable|integer|min:0',
+            'status' => 'nullable|in:active,idle,disposed',
+            'disposed_date' => 'nullable|date',
+            'manager_id' => 'nullable|integer|exists:users,id',
+            'sub_manager_id' => 'nullable|integer|exists:users,id',
+            'photo_path' => 'nullable|string|max:500',
+            'memo' => 'nullable|string',
+            'options' => 'nullable|array',
+            'is_active' => 'nullable|boolean',
+            'sort_order' => 'nullable|integer|min:0',
+        ];
+    }
+}

app/Http/Requests/V1/Equipment/UpdateInspectionNotesRequest.php

@@ -0,0 +1,26 @@
+<?php
+
+namespace App\Http\Requests\V1\Equipment;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateInspectionNotesRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'equipment_id' => 'required|integer|exists:equipments,id',
+            'year_month' => 'required|string',
+            'cycle' => 'nullable|string|in:daily,weekly,monthly,bimonthly,quarterly,semiannual',
+            'overall_judgment' => 'nullable|string|in:OK,NG',
+            'inspector_id' => 'nullable|integer|exists:users,id',
+            'repair_note' => 'nullable|string',
+            'issue_note' => 'nullable|string',
+        ];
+    }
+}

app/Http/Requests/V1/GeneralJournalEntry/StoreManualJournalRequest.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Requests\V1\GeneralJournalEntry;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreManualJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'journal_date' => ['required', 'date'],
+            'description' => ['nullable', 'string', 'max:500'],
+            'rows' => ['required', 'array', 'min:2'],
+            'rows.*.side' => ['required', 'in:debit,credit'],
+            'rows.*.account_subject_id' => ['required', 'string', 'max:10'],
+            'rows.*.vendor_id' => ['nullable', 'integer'],
+            'rows.*.debit_amount' => ['required', 'integer', 'min:0'],
+            'rows.*.credit_amount' => ['required', 'integer', 'min:0'],
+            'rows.*.memo' => ['nullable', 'string', 'max:300'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'journal_date.required' => '전표일자를 입력하세요.',
+            'rows.required' => '분개 행을 입력하세요.',
+            'rows.min' => '최소 2개 이상의 분개 행이 필요합니다.',
+            'rows.*.side.required' => '차/대 구분을 선택하세요.',
+            'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
+            'rows.*.account_subject_id.required' => '계정과목을 선택하세요.',
+            'rows.*.debit_amount.required' => '차변 금액을 입력하세요.',
+            'rows.*.credit_amount.required' => '대변 금액을 입력하세요.',
+        ];
+    }
+}

app/Http/Requests/V1/GeneralJournalEntry/UpdateJournalRequest.php

@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Http\Requests\V1\GeneralJournalEntry;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'journal_memo' => ['sometimes', 'nullable', 'string', 'max:1000'],
+            'rows' => ['sometimes', 'array', 'min:1'],
+            'rows.*.side' => ['required_with:rows', 'in:debit,credit'],
+            'rows.*.account_subject_id' => ['required_with:rows', 'string', 'max:10'],
+            'rows.*.vendor_id' => ['nullable', 'integer'],
+            'rows.*.debit_amount' => ['required_with:rows', 'integer', 'min:0'],
+            'rows.*.credit_amount' => ['required_with:rows', 'integer', 'min:0'],
+            'rows.*.memo' => ['nullable', 'string', 'max:300'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'rows.*.side.required_with' => '차/대 구분을 선택하세요.',
+            'rows.*.side.in' => '차/대 구분이 올바르지 않습니다.',
+            'rows.*.account_subject_id.required_with' => '계정과목을 선택하세요.',
+            'rows.*.debit_amount.required_with' => '차변 금액을 입력하세요.',
+            'rows.*.credit_amount.required_with' => '대변 금액을 입력하세요.',
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/BulkGeneratePayrollRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BulkGeneratePayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/CopyFromPreviousPayrollRequest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class CopyFromPreviousPayrollRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/StorePayrollJournalRequest.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\Payroll;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StorePayrollJournalRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'year' => ['required', 'integer', 'min:2000', 'max:2100'],
+            'month' => ['required', 'integer', 'min:1', 'max:12'],
+            'entry_date' => ['nullable', 'date_format:Y-m-d'],
+        ];
+    }
+
+    public function attributes(): array
+    {
+        return [
+            'year' => __('validation.attributes.pay_year'),
+            'month' => __('validation.attributes.pay_month'),
+            'entry_date' => __('validation.attributes.entry_date'),
+        ];
+    }
+}

app/Http/Requests/V1/Payroll/StorePayrollRequest.php

@@ -31,6 +31,14 @@ public function rules(): array
             'deductions' => ['nullable', 'array'],
             'deductions.*.name' => ['required_with:deductions', 'string', 'max:50'],
             'deductions.*.amount' => ['required_with:deductions', 'numeric', 'min:0'],
+            'deduction_overrides' => ['nullable', 'array'],
+            'deduction_overrides.income_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.resident_tax' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.health_insurance' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.long_term_care' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.pension' => ['nullable', 'numeric', 'min:0'],
+            'deduction_overrides.employment_insurance' => ['nullable', 'numeric', 'min:0'],
+            'family_count' => ['nullable', 'integer', 'min:1', 'max:11'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }