refactor: [performance] N+1 쿼리 3건 배치 조회로 최적화

- WorkOrderService.getMaterials(): 기존 BOM 루프 내 find() x2 제거
  → 루프 전 bomItemsMap/bomChildItemsMap 일괄 사전 로드
- OrderService.createWorkOrderFromOrder(): 루프 내 DB 쿼리 x2 제거
  → item_code→id, process_items 사전 배치 조회
- OrderService.checkBendingStockForOrder(): 루프 내 StockService 호출 제거
  → Stock 배치 조회 후 맵 참조

.serena/project.yml

@@ -114,3 +114,12 @@ symbol_info_budget:
 # 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: []

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}/
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api-stage/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                        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}/
+                            . ${DEPLOY_USER}@${PROD_SERVER}:/home/webservice/api/releases/${RELEASE_ID}/
-                        ssh ${DEPLOY_USER}@211.117.60.189 '
+                        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',
+            script {
-                message: "✅ *api* 배포 성공 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
+                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') {
+                if (params.ACTION == 'deploy') {
-                    sshagent(credentials: ['deploy-ssh-key']) {
+                    slackSend channel: '#deploy_api', color: 'danger', tokenCredentialId: 'slack-token',
-                        sh """
+                        message: "❌ *api* 배포 실패 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
-                            ssh ${DEPLOY_USER}@211.117.60.189 '
+                    if (env.BRANCH_NAME == 'main') {
-                                PREV=\$(ls -1dt /home/webservice/api/releases/*/ | sed -n "2p" | xargs basename 2>/dev/null) &&
+                        sshagent(credentials: ['deploy-ssh-key']) {
-                                [ -n "\$PREV" ] && ln -sfn /home/webservice/api/releases/\$PREV /home/webservice/api/current &&
+                            sh """
-                                sudo systemctl reload php8.4-fpm
+                                ssh ${DEPLOY_USER}@${PROD_SERVER} '
-                            ' || true
+                                    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**: 2026-03-06 21:25:05
+> **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`
 
@@ -734,6 +833,36 @@ ### 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`
 
@@ -838,6 +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`
 
@@ -857,14 +991,24 @@ ### 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`
 
@@ -883,6 +1027,7 @@ ### approval_steps
 
 - **approval()**: belongsTo → `approvals`
 - **approver()**: belongsTo → `users`
+- **actedBy()**: belongsTo → `users`
 
 ### attendances
 **모델**: `App\Models\Tenants\Attendance`
@@ -1004,6 +1149,11 @@ ### loans
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 
+### mail_logs
+**모델**: `App\Models\Tenants\MailLog`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### payments
 **모델**: `App\Models\Tenants\Payment`
 
@@ -1046,6 +1196,7 @@ ### receivings
 **모델**: `App\Models\Tenants\Receiving`
 
 - **item()**: belongsTo → `items`
+- **certificateFile()**: belongsTo → `files`
 - **creator()**: belongsTo → `users`
 
 ### salarys
@@ -1167,6 +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`
 

app/Console/Commands/CheckDemoExpiredCommand.php

@@ -0,0 +1,92 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Tenants\Tenant;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 데모 테넌트 만료 체크 및 알림 커맨드
+ *
+ * - 만료 임박 (7일 이내): 파트너에게 알림 로그
+ * - 만료된 테넌트: 비활성 상태로 전환
+ *
+ * 기존 코드 영향 없음: DEMO_TRIAL 테넌트만 대상
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class CheckDemoExpiredCommand extends Command
+{
+    protected $signature = 'demo:check-expired
+                            {--dry-run : 실제 변경 없이 대상만 표시}';
+
+    protected $description = '데모 체험 테넌트 만료 체크 및 비활성 처리';
+
+    public function handle(): int
+    {
+        // 1. 만료 임박 테넌트 (7일 이내)
+        $expiringSoon = Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+            ->where('tenant_st_code', '!=', 'expired')
+            ->whereNotNull('demo_expires_at')
+            ->where('demo_expires_at', '>', now())
+            ->where('demo_expires_at', '<=', now()->addDays(7))
+            ->get();
+
+        if ($expiringSoon->isNotEmpty()) {
+            $this->info("만료 임박 테넌트: {$expiringSoon->count()}건");
+            foreach ($expiringSoon as $tenant) {
+                $daysLeft = (int) now()->diffInDays($tenant->demo_expires_at, false);
+                $this->line("  - [{$tenant->id}] {$tenant->company_name} (D-{$daysLeft})");
+
+                Log::info('데모 체험 만료 임박', [
+                    'tenant_id' => $tenant->id,
+                    'company_name' => $tenant->company_name,
+                    'expires_at' => $tenant->demo_expires_at->toDateString(),
+                    'days_left' => $daysLeft,
+                    'partner_id' => $tenant->demo_source_partner_id,
+                ]);
+            }
+        }
+
+        // 2. 이미 만료된 테넌트 → 상태 변경
+        $expired = Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_DEMO_TRIAL)
+            ->where('tenant_st_code', '!=', 'expired')
+            ->whereNotNull('demo_expires_at')
+            ->where('demo_expires_at', '<', now())
+            ->get();
+
+        if ($expired->isEmpty()) {
+            $this->info('만료 처리 대상 없음');
+
+            return self::SUCCESS;
+        }
+
+        $this->info("만료 처리 대상: {$expired->count()}건");
+
+        foreach ($expired as $tenant) {
+            $this->line("  - [{$tenant->id}] {$tenant->company_name} (만료: {$tenant->demo_expires_at->toDateString()})");
+
+            if (! $this->option('dry-run')) {
+                $tenant->forceFill(['tenant_st_code' => 'expired']);
+                $tenant->save();
+
+                Log::info('데모 체험 만료 처리', [
+                    'tenant_id' => $tenant->id,
+                    'company_name' => $tenant->company_name,
+                    'partner_id' => $tenant->demo_source_partner_id,
+                ]);
+            }
+        }
+
+        if ($this->option('dry-run')) {
+            $this->warn('(dry-run 모드 — 실제 변경 없음)');
+        } else {
+            $this->info("  {$expired->count()}건 만료 처리 완료");
+        }
+
+        return self::SUCCESS;
+    }
+}

app/Console/Commands/CheckDemoInactiveCommand.php

@@ -0,0 +1,103 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Tenants\Tenant;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 데모 테넌트 비활성 알림 커맨드
+ *
+ * - 7일 이상 활동 없는 데모 테넌트 탐지
+ * - 파트너에게 후속 조치 알림 로그
+ *
+ * 기존 코드 영향 없음: DEMO 테넌트만 대상
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class CheckDemoInactiveCommand extends Command
+{
+    protected $signature = 'demo:check-inactive
+                            {--days=7 : 비활성 기준 일수}';
+
+    protected $description = '데모 테넌트 비활성 알림 (활동 없는 테넌트 탐지)';
+
+    public function handle(): int
+    {
+        $thresholdDays = (int) $this->option('days');
+
+        $demos = Tenant::withoutGlobalScopes()
+            ->whereIn('tenant_type', Tenant::DEMO_TYPES)
+            ->where('tenant_st_code', '!=', 'expired')
+            ->get();
+
+        if ($demos->isEmpty()) {
+            $this->info('활성 데모 테넌트 없음');
+
+            return self::SUCCESS;
+        }
+
+        $inactiveCount = 0;
+
+        foreach ($demos as $tenant) {
+            $lastActivity = $this->getLastActivity($tenant->id);
+
+            if (! $lastActivity) {
+                continue;
+            }
+
+            $daysSince = (int) now()->diffInDays($lastActivity);
+
+            if ($daysSince < $thresholdDays) {
+                continue;
+            }
+
+            $inactiveCount++;
+            $this->line("  - [{$tenant->id}] {$tenant->company_name} ({$daysSince}일 비활성)");
+
+            Log::warning('데모 테넌트 비활성 알림', [
+                'tenant_id' => $tenant->id,
+                'company_name' => $tenant->company_name,
+                'tenant_type' => $tenant->tenant_type,
+                'days_inactive' => $daysSince,
+                'last_activity' => $lastActivity->toDateString(),
+                'partner_id' => $tenant->demo_source_partner_id,
+            ]);
+        }
+
+        if ($inactiveCount === 0) {
+            $this->info("비활성 테넌트 없음 (기준: {$thresholdDays}일)");
+        } else {
+            $this->info("비활성 테넌트: {$inactiveCount}건 (기준: {$thresholdDays}일)");
+        }
+
+        return self::SUCCESS;
+    }
+
+    private function getLastActivity(int $tenantId): ?\Carbon\Carbon
+    {
+        $tables = ['orders', 'quotes', 'items', 'clients'];
+        $latest = null;
+
+        foreach ($tables as $table) {
+            if (! \Schema::hasTable($table) || ! \Schema::hasColumn($table, 'tenant_id')) {
+                continue;
+            }
+
+            $date = DB::table($table)
+                ->where('tenant_id', $tenantId)
+                ->max('updated_at');
+
+            if ($date) {
+                $parsed = \Carbon\Carbon::parse($date);
+                if (! $latest || $parsed->gt($latest)) {
+                    $latest = $parsed;
+                }
+            }
+        }
+
+        return $latest;
+    }
+}

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)) {
+                if (Storage::disk('r2')->exists($file->file_path)) {
-                    Storage::disk('tenant')->delete($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($file->file_path)) {
+            if (Storage::disk('r2')->exists($file->file_path)) {
-                Storage::disk('tenant')->delete($file->file_path);
+                Storage::disk('r2')->delete($file->file_path);
             }
 
             // Update tenant storage usage

app/Console/Commands/ResetDemoShowcaseCommand.php

@@ -0,0 +1,174 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Tenants\Tenant;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * 데모 쇼케이스 테넌트 데이터 리셋 커맨드
+ *
+ * 매일 자정에 쇼케이스 테넌트의 비즈니스 데이터를 삭제하고
+ * 샘플 데이터를 다시 시드한다.
+ *
+ * 기존 코드 영향 없음: DEMO_SHOWCASE 테넌트만 대상
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class ResetDemoShowcaseCommand extends Command
+{
+    protected $signature = 'demo:reset-showcase
+                            {--seed : 리셋 후 샘플 데이터 시드}
+                            {--dry-run : 실제 삭제 없이 대상만 표시}';
+
+    protected $description = '데모 쇼케이스 테넌트의 비즈니스 데이터를 리셋합니다';
+
+    /**
+     * 리셋 대상 테이블 목록 (tenant_id 기반)
+     * 순서 중요: FK 의존성 역순으로 삭제
+     */
+    private const RESET_TABLES = [
+        // 영업/주문
+        'order_item_components',
+        'order_items',
+        'order_histories',
+        'orders',
+        'quotes',
+
+        // 생산
+        'production_results',
+        'production_plans',
+
+        // 자재/재고
+        'material_inspection_items',
+        'material_inspections',
+        'material_receipts',
+        'lot_sales',
+        'lots',
+
+        // 마스터
+        'price_histories',
+        'product_components',
+        'items',
+        'clients',
+
+        // 파일 (데모 데이터 관련)
+        // files는 morphable이므로 별도 처리 필요
+
+        // 조직
+        'departments',
+
+        // 감사 로그 (데모 데이터)
+        'audit_logs',
+    ];
+
+    public function handle(): int
+    {
+        $showcases = Tenant::withoutGlobalScopes()
+            ->where('tenant_type', Tenant::TYPE_DEMO_SHOWCASE)
+            ->get();
+
+        if ($showcases->isEmpty()) {
+            $this->info('데모 쇼케이스 테넌트가 없습니다.');
+
+            return self::SUCCESS;
+        }
+
+        foreach ($showcases as $tenant) {
+            $this->info("리셋 대상: [{$tenant->id}] {$tenant->company_name}");
+
+            if ($this->option('dry-run')) {
+                $this->showStats($tenant);
+
+                continue;
+            }
+
+            $this->resetTenantData($tenant);
+
+            if ($this->option('seed')) {
+                $this->seedSampleData($tenant);
+            }
+        }
+
+        return self::SUCCESS;
+    }
+
+    private function showStats(Tenant $tenant): void
+    {
+        foreach (self::RESET_TABLES as $table) {
+            if (! \Schema::hasTable($table)) {
+                continue;
+            }
+
+            if (! \Schema::hasColumn($table, 'tenant_id')) {
+                continue;
+            }
+
+            $count = DB::table($table)->where('tenant_id', $tenant->id)->count();
+            if ($count > 0) {
+                $this->line("  - {$table}: {$count}건");
+            }
+        }
+    }
+
+    private function resetTenantData(Tenant $tenant): void
+    {
+        $totalDeleted = 0;
+
+        DB::beginTransaction();
+        try {
+            foreach (self::RESET_TABLES as $table) {
+                if (! \Schema::hasTable($table)) {
+                    continue;
+                }
+
+                if (! \Schema::hasColumn($table, 'tenant_id')) {
+                    continue;
+                }
+
+                $deleted = DB::table($table)->where('tenant_id', $tenant->id)->delete();
+                if ($deleted > 0) {
+                    $this->line("  삭제: {$table} → {$deleted}건");
+                    $totalDeleted += $deleted;
+                }
+            }
+
+            DB::commit();
+            $this->info("  총 {$totalDeleted}건 삭제 완료");
+
+            Log::info('데모 쇼케이스 리셋 완료', [
+                'tenant_id' => $tenant->id,
+                'deleted_count' => $totalDeleted,
+            ]);
+        } catch (\Exception $e) {
+            DB::rollBack();
+            $this->error("  리셋 실패: {$e->getMessage()}");
+            Log::error('데모 쇼케이스 리셋 실패', [
+                'tenant_id' => $tenant->id,
+                'error' => $e->getMessage(),
+            ]);
+
+            return;
+        }
+    }
+
+    private function seedSampleData(Tenant $tenant): void
+    {
+        $preset = $tenant->getDemoPreset() ?? 'manufacturing';
+        $this->info("  샘플 데이터 시드: {$preset}");
+
+        try {
+            $seeder = new \Database\Seeders\Demo\ManufacturingPresetSeeder;
+            $seeder->run($tenant->id);
+            $this->info('  샘플 데이터 시드 완료');
+        } catch (\Exception $e) {
+            $this->error("  시드 실패: {$e->getMessage()}");
+            Log::error('데모 샘플 데이터 시드 실패', [
+                'tenant_id' => $tenant->id,
+                'error' => $e->getMessage(),
+            ]);
+        }
+    }
+}

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

@@ -5,6 +5,7 @@
 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;
 
@@ -19,7 +20,10 @@ public function __construct(
      */
     public function index(Request $request)
     {
-        $params = $request->only(['search', 'category']);
+        $params = $request->only([
+            'search', 'category', 'sub_category',
+            'department_type', 'depth', 'is_active', 'selectable',
+        ]);
 
         $subjects = $this->service->index($params);
 
@@ -36,6 +40,16 @@ public function store(StoreAccountSubjectRequest $request)
         return ApiResponse::success($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
      */
@@ -57,4 +71,17 @@ public function destroy(int $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);
+            return $this->service->releaseHold($id);
-        }, __('message.approval.cancelled'));
+        }, __('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

@@ -28,7 +28,7 @@ public function status()
                     'barobill_id' => $setting->barobill_id,
                     'biz_no' => $setting->corp_num,
                     'status' => $setting->isVerified() ? 'active' : 'inactive',
-                    'server_mode' => config('services.barobill.test_mode', true) ? 'test' : 'production',
+                    'server_mode' => $this->barobillService->isTestMode() ? 'test' : 'production',
                 ] : null,
             ];
         }, __('message.fetched'));
@@ -86,17 +86,21 @@ public function signup(Request $request)
         }, __('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(Request $request)
+    public function bankServiceUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/BankAccountService'];
         }, __('message.fetched'));
     }
 
@@ -106,11 +110,7 @@ public function bankServiceUrl(Request $request)
     public function accountLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
+            return $this->getServiceUrl('/BANKACCOUNT.asmx');
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Bank/AccountLink'];
         }, __('message.fetched'));
     }
 
@@ -120,11 +120,7 @@ public function accountLinkUrl()
     public function cardLinkUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
+            return $this->getServiceUrl('/CARD.asmx');
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Card/CardLink'];
         }, __('message.fetched'));
     }
 
@@ -134,11 +130,7 @@ public function cardLinkUrl()
     public function certificateUrl()
     {
         return ApiResponse::handle(function () {
-            $baseUrl = config('services.barobill.test_mode', true)
+            return $this->getServiceUrl('/CORPSTATE.asmx');
-                ? 'https://testws.barobill.co.kr'
-                : 'https://ws.barobill.co.kr';
-
-            return ['url' => $baseUrl.'/Certificate/Register'];
         }, __('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(function () {
-
+            return $this->barobillService->getSetting();
-        return ApiResponse::handle(
+        }, __('message.fetched'));
-            data: $setting,
-            message: __('message.fetched')
-        );
     }
 
     /**
@@ -31,12 +28,9 @@ public function show()
      */
     public function save(SaveBarobillSettingRequest $request)
     {
-        $setting = $this->barobillService->saveSetting($request->validated());
+        return ApiResponse::handle(function () use ($request) {
-
+            return $this->barobillService->saveSetting($request->validated());
-        return ApiResponse::handle(
+        }, __('message.saved'));
-            data: $setting,
-            message: __('message.saved')
-        );
     }
 
     /**
@@ -44,11 +38,8 @@ public function save(SaveBarobillSettingRequest $request)
      */
     public function testConnection()
     {
-        $result = $this->barobillService->testConnection();
+        return ApiResponse::handle(function () {
-
+            return $this->barobillService->testConnection();
-        return ApiResponse::handle(
+        }, __('message.barobill.connection_success'));
-            data: $result,
-            message: __('message.barobill.connection_success')
-        );
     }
 }

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/DemoAnalyticsController.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\Demo\DemoAnalyticsService;
+use Illuminate\Http\Request;
+
+/**
+ * 데모 테넌트 분석 API 컨트롤러
+ *
+ * 전환율, 파트너 성과, 활동 현황 등 데모 분석 엔드포인트
+ *
+ * 기존 코드 영향 없음: 데모 전용 라우트에서만 사용
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class DemoAnalyticsController extends Controller
+{
+    public function __construct(private DemoAnalyticsService $service) {}
+
+    /**
+     * 대시보드 요약
+     */
+    public function summary()
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->summary();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 전환율 퍼널 분석
+     */
+    public function conversionFunnel(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->conversionFunnel($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 파트너별 성과 분석
+     */
+    public function partnerPerformance(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->partnerPerformance($request->all());
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 데모 테넌트 활동 현황
+     */
+    public function activityReport(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->activityReport($request->all());
+        }, __('message.fetched'));
+    }
+}

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

@@ -0,0 +1,95 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Demo\DemoTenantStoreRequest;
+use App\Services\Demo\DemoTenantService;
+use Illuminate\Http\Request;
+
+/**
+ * 데모 테넌트 관리 API 컨트롤러
+ *
+ * 파트너가 고객 체험 테넌트를 생성/관리하는 엔드포인트
+ *
+ * 기존 코드 영향 없음: 데모 전용 라우트에서만 사용
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class DemoTenantController extends Controller
+{
+    public function __construct(private DemoTenantService $service) {}
+
+    /**
+     * 내가 생성한 데모 테넌트 목록
+     */
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.demo_tenant.fetched'));
+    }
+
+    /**
+     * 데모 테넌트 상세 조회
+     */
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.demo_tenant.fetched'));
+    }
+
+    /**
+     * 고객 체험 테넌트 생성 (Tier 3)
+     */
+    public function store(DemoTenantStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->createTrialFromApi($request->validated());
+        }, __('message.demo_tenant.created'));
+    }
+
+    /**
+     * 데모 데이터 리셋
+     */
+    public function reset(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->resetFromApi($id);
+        }, __('message.demo_tenant.reset'));
+    }
+
+    /**
+     * 체험 기간 연장
+     */
+    public function extend(int $id, Request $request)
+    {
+        return ApiResponse::handle(function () use ($id, $request) {
+            $days = (int) $request->input('days', 30);
+
+            return $this->service->extendFromApi($id, $days);
+        }, __('message.demo_tenant.extended'));
+    }
+
+    /**
+     * 데모 → 정식 전환
+     */
+    public function convert(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->convertFromApi($id);
+        }, __('message.demo_tenant.converted'));
+    }
+
+    /**
+     * 데모 현황 통계
+     */
+    public function stats()
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->stats();
+        }, __('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/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/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/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/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

@@ -124,4 +124,24 @@ public function resultDocument(int $id)
             return $this->service->resultDocument($id);
         }, __('message.fetched'));
     }
+
+    public function uploadFile(Request $request, int $id)
+    {
+        $request->validate([
+            'file' => ['required', 'file', 'max:51200'], // 50MB
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->uploadFile($id, $request->file('file'));
+        }, __('message.created'));
+    }
+
+    public function deleteFile(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->deleteFile($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
 }

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/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(function () use ($request) {
-
+            return $this->taxInvoiceService->list($request->validated());
-        return ApiResponse::handle(
+        }, __('message.fetched'));
-            data: $taxInvoices,
-            message: __('message.fetched')
-        );
     }
 
     /**
@@ -36,12 +38,9 @@ public function index(TaxInvoiceListRequest $request)
      */
     public function show(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->show($id);
+        return ApiResponse::handle(function () use ($id) {
-
+            return $this->taxInvoiceService->show($id);
-        return ApiResponse::handle(
+        }, __('message.fetched'));
-            data: $taxInvoice,
-            message: __('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(function () use ($request) {
-
+            return $this->taxInvoiceService->create($request->validated());
-        return ApiResponse::handle(
+        }, __('message.created'));
-            data: $taxInvoice,
-            message: __('message.created'),
-            status: 201
-        );
     }
 
     /**
@@ -63,12 +58,9 @@ public function store(CreateTaxInvoiceRequest $request)
      */
     public function update(UpdateTaxInvoiceRequest $request, int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->update($id, $request->validated());
+        return ApiResponse::handle(function () use ($request, $id) {
-
+            return $this->taxInvoiceService->update($id, $request->validated());
-        return ApiResponse::handle(
+        }, __('message.updated'));
-            data: $taxInvoice,
-            message: __('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(
+            return null;
-            data: null,
+        }, __('message.deleted'));
-            message: __('message.deleted')
-        );
     }
 
     /**
@@ -89,12 +80,9 @@ public function destroy(int $id)
      */
     public function issue(int $id)
     {
-        $taxInvoice = $this->taxInvoiceService->issue($id);
+        return ApiResponse::handle(function () use ($id) {
-
+            return $this->taxInvoiceService->issue($id);
-        return ApiResponse::handle(
+        }, __('message.tax_invoice.issued'));
-            data: $taxInvoice,
-            message: __('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(function () use ($request) {
-
+            return $this->taxInvoiceService->bulkIssue($request->getIds());
-        return ApiResponse::handle(
+        }, __('message.tax_invoice.bulk_issued'));
-            data: $result,
-            message: __('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, $request->validated()['reason']);
+        return ApiResponse::handle(function () use ($request, $id) {
-
+            return $this->taxInvoiceService->cancel($id, $request->validated()['reason']);
-        return ApiResponse::handle(
+        }, __('message.tax_invoice.cancelled'));
-            data: $taxInvoice,
-            message: __('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(function () use ($id) {
-
+            return $this->taxInvoiceService->checkStatus($id);
-        return ApiResponse::handle(
+        }, __('message.fetched'));
-            data: $taxInvoice,
-            message: __('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,
+    // 분개 (Journal Entries)
-            message: __('message.fetched')
+    // =========================================================================
-        );
+
+    /**
+     * 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/VehiclePhotoController.php

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

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/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(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->getTemplatesByEquipment($id, $request->input('cycle')),
+            __('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/Controllers/V1/Vehicle/CorporateVehicleController.php

@@ -0,0 +1,64 @@
+<?php
+
+namespace App\Http\Controllers\V1\Vehicle;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\Vehicle\CorporateVehicleService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CorporateVehicleController extends Controller
+{
+    public function __construct(private readonly CorporateVehicleService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'ownership_type', 'status', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->all()),
+            __('message.created')
+        );
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->all()),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.deleted')
+        );
+    }
+
+    public function dropdown(): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->dropdown(),
+            __('message.fetched')
+        );
+    }
+}

app/Http/Controllers/V1/Vehicle/VehicleLogController.php

@@ -0,0 +1,66 @@
+<?php
+
+namespace App\Http\Controllers\V1\Vehicle;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\Vehicle\VehicleLogService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class VehicleLogController extends Controller
+{
+    public function __construct(private readonly VehicleLogService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'vehicle_id', 'year', 'month', 'trip_type', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->all()),
+            __('message.created')
+        );
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->all()),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->destroy($id),
+            __('message.deleted')
+        );
+    }
+
+    public function summary(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->summary($request->only([
+                'vehicle_id', 'year', 'month',
+            ])),
+            __('message.fetched')
+        );
+    }
+}

app/Http/Controllers/V1/Vehicle/VehicleMaintenanceController.php

@@ -0,0 +1,56 @@
+<?php
+
+namespace App\Http\Controllers\V1\Vehicle;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\Vehicle\VehicleMaintenanceService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class VehicleMaintenanceController extends Controller
+{
+    public function __construct(private readonly VehicleMaintenanceService $service) {}
+
+    public function index(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->index($request->only([
+                'search', 'vehicle_id', 'category', 'start_date', 'end_date', 'per_page',
+            ])),
+            __('message.fetched')
+        );
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->store($request->all()),
+            __('message.created')
+        );
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $request->all()),
+            __('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/Middleware/DemoLimitMiddleware.php

@@ -0,0 +1,93 @@
+<?php
+
+namespace App\Http\Middleware;
+
+use App\Models\Tenants\Tenant;
+use Closure;
+use Illuminate\Http\Request;
+use Symfony\Component\HttpFoundation\Response;
+
+/**
+ * 데모 테넌트 제한 미들웨어
+ *
+ * - DEMO_SHOWCASE: 모든 쓰기 작업 차단 (읽기 전용)
+ * - DEMO_PARTNER / DEMO_TRIAL: 만료 체크 + 차단 기능 체크
+ *
+ * 기존 코드 영향 없음: 프로덕션 테넌트(STD/TPL/HQ)는 즉시 통과
+ *
+ * @see docs/features/sales/demo-tenant-policy.md
+ */
+class DemoLimitMiddleware
+{
+    /**
+     * 데모에서 차단하는 라우트 프리픽스 (외부 시스템 연동)
+     */
+    private const BLOCKED_ROUTE_PREFIXES = [
+        'api/v1/barobill',
+        'api/v1/ecount',
+    ];
+
+    public function handle(Request $request, Closure $next): Response
+    {
+        $tenantId = app('tenant_id');
+        if (! $tenantId) {
+            return $next($request);
+        }
+
+        $tenant = Tenant::withoutGlobalScopes()->find($tenantId);
+        if (! $tenant || ! $tenant->isDemoTenant()) {
+            // 프로덕션 테넌트 → 즉시 통과 (기존 동작 유지)
+            return $next($request);
+        }
+
+        // 1. 만료 체크 (파트너 데모, 고객 체험)
+        if ($tenant->isDemoExpired()) {
+            return response()->json([
+                'success' => false,
+                'message' => '체험 기간이 만료되었습니다. 정식 계약을 진행해 주세요.',
+                'error_code' => 'DEMO_EXPIRED',
+            ], 403);
+        }
+
+        // 2. 쇼케이스 → 읽기 전용 (GET, HEAD, OPTIONS만 허용)
+        if ($tenant->isDemoShowcase() && ! $request->isMethodSafe()) {
+            return response()->json([
+                'success' => false,
+                'message' => '데모 환경에서는 조회만 가능합니다.',
+                'error_code' => 'DEMO_READ_ONLY',
+            ], 403);
+        }
+
+        // 3. 읽기전용 옵션이 설정된 데모 테넌트
+        if ($tenant->isDemoReadOnly() && ! $request->isMethodSafe()) {
+            return response()->json([
+                'success' => false,
+                'message' => '데모 환경에서는 조회만 가능합니다.',
+                'error_code' => 'DEMO_READ_ONLY',
+            ], 403);
+        }
+
+        // 4. 차단 기능 체크 (바로빌, 이카운트 등 외부 연동)
+        if ($this->isBlockedRoute($request)) {
+            return response()->json([
+                'success' => false,
+                'message' => '데모 환경에서 사용할 수 없는 기능입니다. 정식 계약 후 이용 가능합니다.',
+                'error_code' => 'DEMO_FEATURE_BLOCKED',
+            ], 403);
+        }
+
+        return $next($request);
+    }
+
+    private function isBlockedRoute(Request $request): bool
+    {
+        $path = $request->path();
+        foreach (self::BLOCKED_ROUTE_PREFIXES as $prefix) {
+            if (str_starts_with($path, $prefix)) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+}

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/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/Demo/DemoTenantStoreRequest.php

@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Http\Requests\Demo;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class DemoTenantStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'company_name' => 'required|string|max:100',
+            'email' => 'required|email|max:255',
+            'duration_days' => 'sometimes|integer|min:7|max:60',
+            'preset' => 'sometimes|string|in:manufacturing',
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'company_name.required' => '회사명은 필수입니다.',
+            'email.required' => '이메일은 필수입니다.',
+            'email.email' => '올바른 이메일 형식이 아닙니다.',
+            'duration_days.min' => '체험 기간은 최소 7일입니다.',
+            'duration_days.max' => '체험 기간은 최대 60일입니다.',
+            'preset.in' => '유효하지 않은 프리셋입니다.',
+        ];
+    }
+}

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/Finance/StoreVehiclePhotoRequest.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Http\Requests\Finance;
+
+use App\Models\Commons\File;
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreVehiclePhotoRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        $vehicleId = $this->route('id');
+        $currentCount = File::where('document_id', $vehicleId)
+            ->where('document_type', 'corporate_vehicle')
+            ->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.vehicle.photo_limit_exceeded'),
+            'files.*.mimes' => __('error.file.invalid_type'),
+            'files.*.max' => __('error.file.size_exceeded'),
+        ];
+    }
+}

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/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/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
+            // 공급자 정보 (매입 시 필수, 매출 시 선택)
-            'supplier_corp_num' => ['required', 'string', 'max:20'],
+            'supplier_corp_num' => ['required_if:direction,purchases', 'nullable', 'string', 'max:20'],
-            'supplier_corp_name' => ['required', 'string', 'max:100'],
+            '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
+            // 공급받는자 정보 (매출 시 필수, 매입 시 선택)
-            'buyer_corp_num' => ['required', 'string', 'max:20'],
+            'buyer_corp_num' => ['required_if:direction,sales', 'nullable', 'string', 'max:20'],
-            'buyer_corp_name' => ['required', 'string', 'max:100'],
+            '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/User/SwitchTenantRequest.php

@@ -3,6 +3,7 @@
 namespace App\Http\Requests\User;
 
 use Illuminate\Foundation\Http\FormRequest;
+use Illuminate\Validation\Rule;
 
 class SwitchTenantRequest extends FormRequest
 {
@@ -13,8 +14,23 @@ public function authorize(): bool
 
     public function rules(): array
     {
+        $userId = app('api_user');
+
         return [
-            'tenant_id' => 'required|integer|exists:tenants,id',
+            'tenant_id' => [
+                'required',
+                'integer',
+                Rule::exists('user_tenants', 'tenant_id')
+                    ->where('user_id', $userId)
+                    ->where('is_active', 1),
+            ],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'tenant_id.exists' => __('error.tenant_access_denied'),
         ];
     }
 }

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

@@ -17,6 +17,12 @@ public function rules(): array
             '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'],
         ];
     }
 
@@ -26,6 +32,8 @@ public function messages(): array
             '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/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/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'],
         ];
     }

app/Http/Requests/V1/Payroll/UpdatePayrollRequest.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'],
+            '_is_super_admin' => ['nullable', 'boolean'],
             'note' => ['nullable', 'string', 'max:1000'],
         ];
     }

app/Http/Requests/V1/Receiving/StoreReceivingRequest.php

@@ -31,6 +31,7 @@ public function rules(): array
             'remark' => ['nullable', 'string', 'max:1000'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 

app/Http/Requests/V1/Receiving/UpdateReceivingRequest.php

@@ -33,6 +33,7 @@ public function rules(): array
             'inspection_result' => ['nullable', 'string', 'max:20'],
             'manufacturer' => ['nullable', 'string', 'max:100'],
             'material_no' => ['nullable', 'string', 'max:50'],
+            'certificate_file_id' => ['nullable', 'integer', 'exists:files,id'],
         ];
     }
 

app/Models/Barobill/BarobillBankSyncStatus.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankSyncStatus extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_sync_status';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'synced_year_month',
+        'synced_at',
+    ];
+
+    protected $casts = [
+        'synced_at' => 'datetime',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+}

app/Models/Barobill/BarobillBankTransaction.php

@@ -0,0 +1,97 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'bank_account_num',
+        'bank_code',
+        'bank_name',
+        'trans_date',
+        'trans_time',
+        'trans_dt',
+        'deposit',
+        'withdraw',
+        'balance',
+        'summary',
+        'cast',
+        'memo',
+        'trans_office',
+        'account_code',
+        'account_name',
+        'is_manual',
+        'client_code',
+        'client_name',
+    ];
+
+    protected $casts = [
+        'deposit' => 'decimal:2',
+        'withdraw' => 'decimal:2',
+        'balance' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (계좌번호|거래일시|입금|출금|잔액)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'bank_account_num' => $this->bank_account_num,
+            'trans_dt' => $this->trans_dt,
+            'deposit' => $this->deposit,
+            'withdraw' => $this->withdraw,
+            'balance' => $this->balance,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['bank_account_num'] ?? '',
+            $data['trans_dt'] ?? '',
+            $data['deposit'] ?? '0',
+            $data['withdraw'] ?? '0',
+            $data['balance'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $accountNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate]);
+
+        if ($accountNum) {
+            $query->where('bank_account_num', $accountNum);
+        }
+
+        return $query->orderBy('trans_date')->orderBy('trans_dt')->get();
+    }
+}

app/Models/Barobill/BarobillBankTransactionOverride.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillBankTransactionOverride extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_overrides';
+
+    protected $fillable = [
+        'tenant_id',
+        'unique_key',
+        'modified_summary',
+        'modified_cast',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeByUniqueKey($query, string $uniqueKey)
+    {
+        return $query->where('unique_key', $uniqueKey);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByUniqueKeys(int $tenantId, array $uniqueKeys)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('unique_key', $uniqueKeys)
+            ->get()
+            ->keyBy('unique_key');
+    }
+
+    public static function saveOverride(int $tenantId, string $uniqueKey, ?string $modifiedSummary, ?string $modifiedCast): self
+    {
+        return static::updateOrCreate(
+            ['tenant_id' => $tenantId, 'unique_key' => $uniqueKey],
+            ['modified_summary' => $modifiedSummary, 'modified_cast' => $modifiedCast]
+        );
+    }
+}

app/Models/Barobill/BarobillBankTransactionSplit.php

@@ -0,0 +1,69 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBankTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_bank_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'account_code',
+        'account_name',
+        'description',
+        'memo',
+        'sort_order',
+        'bank_account_num',
+        'trans_dt',
+        'trans_date',
+        'original_deposit',
+        'original_withdraw',
+        'summary',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'original_deposit' => 'decimal:2',
+        'original_withdraw' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('trans_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}

app/Models/Barobill/BarobillBillingRecord.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillBillingRecord extends Model
+{
+    protected $table = 'barobill_billing_records';
+
+    public const SERVICE_TYPES = ['tax_invoice', 'bank_account', 'card', 'hometax'];
+
+    public const BILLING_TYPES = ['subscription', 'usage'];
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'service_type',
+        'billing_type',
+        'quantity',
+        'unit_price',
+        'total_amount',
+        'billed_at',
+        'description',
+    ];
+
+    protected $casts = [
+        'quantity' => 'integer',
+        'unit_price' => 'integer',
+        'total_amount' => 'integer',
+        'billed_at' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+
+    public function scopeSubscription($query)
+    {
+        return $query->where('billing_type', 'subscription');
+    }
+
+    public function scopeUsage($query)
+    {
+        return $query->where('billing_type', 'usage');
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'tax_invoice' => '전자세금계산서',
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}

app/Models/Barobill/BarobillCardTransaction.php

@@ -0,0 +1,108 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransaction extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transactions';
+
+    protected $fillable = [
+        'tenant_id',
+        'card_num',
+        'card_company',
+        'card_company_name',
+        'use_dt',
+        'use_date',
+        'use_time',
+        'approval_num',
+        'approval_type',
+        'approval_amount',
+        'tax',
+        'service_charge',
+        'payment_plan',
+        'currency_code',
+        'merchant_name',
+        'merchant_biz_num',
+        'merchant_addr',
+        'merchant_ceo',
+        'merchant_biz_type',
+        'merchant_tel',
+        'memo',
+        'use_key',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'modified_supply_amount',
+        'modified_tax',
+        'is_manual',
+    ];
+
+    protected $casts = [
+        'approval_amount' => 'decimal:2',
+        'tax' => 'decimal:2',
+        'service_charge' => 'decimal:2',
+        'modified_supply_amount' => 'decimal:2',
+        'modified_tax' => 'decimal:2',
+        'is_manual' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    /**
+     * 거래 고유 키 (cardNum|useDt|approvalNum|approvalAmount)
+     */
+    public function getUniqueKeyAttribute(): string
+    {
+        return static::generateUniqueKey([
+            'card_num' => $this->card_num,
+            'use_dt' => $this->use_dt,
+            'approval_num' => $this->approval_num,
+            'approval_amount' => $this->approval_amount,
+        ]);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function generateUniqueKey(array $data): string
+    {
+        return implode('|', [
+            $data['card_num'] ?? '',
+            $data['use_dt'] ?? '',
+            $data['approval_num'] ?? '',
+            $data['approval_amount'] ?? '0',
+        ]);
+    }
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate, ?string $cardNum = null)
+    {
+        $query = static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate]);
+
+        if ($cardNum) {
+            $query->where('card_num', $cardNum);
+        }
+
+        return $query->orderBy('use_date')->orderBy('use_dt')->get();
+    }
+}

app/Models/Barobill/BarobillCardTransactionAmountLog.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionAmountLog extends Model
+{
+    protected $table = 'barobill_card_transaction_amount_logs';
+
+    public $timestamps = false;
+
+    protected $fillable = [
+        'card_transaction_id',
+        'original_unique_key',
+        'before_supply_amount',
+        'before_tax',
+        'after_supply_amount',
+        'after_tax',
+        'modified_by',
+        'modified_by_name',
+        'ip_address',
+    ];
+
+    protected $casts = [
+        'before_supply_amount' => 'decimal:2',
+        'before_tax' => 'decimal:2',
+        'after_supply_amount' => 'decimal:2',
+        'after_tax' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function cardTransaction(): BelongsTo
+    {
+        return $this->belongsTo(BarobillCardTransaction::class, 'card_transaction_id');
+    }
+}

app/Models/Barobill/BarobillCardTransactionHide.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillCardTransactionHide extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_hides';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'card_num',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+        'hidden_by',
+    ];
+
+    protected $casts = [
+        'original_amount' => 'decimal:2',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getHiddenKeys(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->pluck('original_unique_key')
+            ->toArray();
+    }
+
+    public static function hideTransaction(int $tenantId, string $uniqueKey, array $originalData, int $userId): self
+    {
+        return static::create([
+            'tenant_id' => $tenantId,
+            'original_unique_key' => $uniqueKey,
+            'card_num' => $originalData['card_num'] ?? '',
+            'use_date' => $originalData['use_date'] ?? '',
+            'approval_num' => $originalData['approval_num'] ?? '',
+            'original_amount' => $originalData['approval_amount'] ?? 0,
+            'merchant_name' => $originalData['merchant_name'] ?? '',
+            'hidden_by' => $userId,
+        ]);
+    }
+
+    public static function restoreTransaction(int $tenantId, string $uniqueKey): bool
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->delete() > 0;
+    }
+}

app/Models/Barobill/BarobillCardTransactionSplit.php

@@ -0,0 +1,74 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillCardTransactionSplit extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'barobill_card_transaction_splits';
+
+    protected $fillable = [
+        'tenant_id',
+        'original_unique_key',
+        'split_amount',
+        'split_supply_amount',
+        'split_tax',
+        'account_code',
+        'account_name',
+        'deduction_type',
+        'evidence_name',
+        'description',
+        'memo',
+        'sort_order',
+        'card_num',
+        'use_dt',
+        'use_date',
+        'approval_num',
+        'original_amount',
+        'merchant_name',
+    ];
+
+    protected $casts = [
+        'split_amount' => 'decimal:2',
+        'split_supply_amount' => 'decimal:2',
+        'split_tax' => 'decimal:2',
+        'original_amount' => 'decimal:2',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByDateRange(int $tenantId, string $startDate, string $endDate)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereBetween('use_date', [$startDate, $endDate])
+            ->orderBy('original_unique_key')
+            ->orderBy('sort_order')
+            ->get()
+            ->groupBy('original_unique_key');
+    }
+
+    public static function getByUniqueKey(int $tenantId, string $uniqueKey)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('original_unique_key', $uniqueKey)
+            ->orderBy('sort_order')
+            ->get();
+    }
+}

app/Models/Barobill/BarobillConfig.php

@@ -0,0 +1,61 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillConfig extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_configs';
+
+    protected $fillable = [
+        'name',
+        'environment',
+        'cert_key',
+        'corp_num',
+        'base_url',
+        'description',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getActiveTest(): ?self
+    {
+        return static::where('environment', 'test')->where('is_active', true)->first();
+    }
+
+    public static function getActiveProduction(): ?self
+    {
+        return static::where('environment', 'production')->where('is_active', true)->first();
+    }
+
+    public static function getActive(bool $isTestMode): ?self
+    {
+        return $isTestMode ? static::getActiveTest() : static::getActiveProduction();
+    }
+
+    public function getEnvironmentLabelAttribute(): string
+    {
+        return $this->environment === 'test' ? '테스트' : '운영';
+    }
+
+    public function getMaskedCertKeyAttribute(): string
+    {
+        $key = $this->cert_key;
+        if (strlen($key) <= 8) {
+            return str_repeat('*', strlen($key));
+        }
+
+        return substr($key, 0, 4).'****'.substr($key, -4);
+    }
+}

app/Models/Barobill/BarobillMember.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillMember extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'barobill_members';
+
+    protected $fillable = [
+        'tenant_id',
+        'biz_no',
+        'corp_name',
+        'ceo_name',
+        'addr',
+        'biz_type',
+        'biz_class',
+        'barobill_id',
+        'barobill_pwd',
+        'manager_name',
+        'manager_email',
+        'manager_hp',
+        'status',
+        'server_mode',
+        'last_sales_fetch_at',
+        'last_purchases_fetch_at',
+    ];
+
+    protected $casts = [
+        'barobill_pwd' => 'encrypted',
+        'last_sales_fetch_at' => 'datetime',
+        'last_purchases_fetch_at' => 'datetime',
+    ];
+
+    protected $hidden = [
+        'barobill_pwd',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getFormattedBizNoAttribute(): string
+    {
+        $num = $this->biz_no;
+        if (strlen($num) === 10) {
+            return substr($num, 0, 3).'-'.substr($num, 3, 2).'-'.substr($num, 5);
+        }
+
+        return $num ?? '';
+    }
+
+    public function getStatusLabelAttribute(): string
+    {
+        return match ($this->status) {
+            'active' => '활성',
+            'inactive' => '비활성',
+            'pending' => '대기',
+            default => $this->status,
+        };
+    }
+
+    public function isTestMode(): bool
+    {
+        return $this->server_mode === 'test';
+    }
+}

app/Models/Barobill/BarobillMonthlySummary.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class BarobillMonthlySummary extends Model
+{
+    protected $table = 'barobill_monthly_summaries';
+
+    protected $fillable = [
+        'member_id',
+        'billing_month',
+        'bank_account_fee',
+        'card_fee',
+        'hometax_fee',
+        'subscription_total',
+        'tax_invoice_count',
+        'tax_invoice_amount',
+        'usage_total',
+        'grand_total',
+    ];
+
+    protected $casts = [
+        'bank_account_fee' => 'integer',
+        'card_fee' => 'integer',
+        'hometax_fee' => 'integer',
+        'subscription_total' => 'integer',
+        'tax_invoice_count' => 'integer',
+        'tax_invoice_amount' => 'integer',
+        'usage_total' => 'integer',
+        'grand_total' => 'integer',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeOfMonth($query, string $billingMonth)
+    {
+        return $query->where('billing_month', $billingMonth);
+    }
+}

app/Models/Barobill/BarobillPricingPolicy.php

@@ -0,0 +1,82 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+
+class BarobillPricingPolicy extends Model
+{
+    protected $table = 'barobill_pricing_policies';
+
+    public const TYPE_CARD = 'card';
+
+    public const TYPE_TAX_INVOICE = 'tax_invoice';
+
+    public const TYPE_BANK_ACCOUNT = 'bank_account';
+
+    protected $fillable = [
+        'service_type',
+        'name',
+        'description',
+        'free_quota',
+        'free_quota_unit',
+        'additional_unit',
+        'additional_unit_label',
+        'additional_price',
+        'is_active',
+        'sort_order',
+    ];
+
+    protected $casts = [
+        'free_quota' => 'integer',
+        'additional_unit' => 'integer',
+        'additional_price' => 'integer',
+        'is_active' => 'boolean',
+        'sort_order' => 'integer',
+    ];
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByServiceType(string $serviceType): ?self
+    {
+        return static::active()->where('service_type', $serviceType)->first();
+    }
+
+    public static function getAllActive()
+    {
+        return static::active()->orderBy('sort_order')->get();
+    }
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            self::TYPE_CARD => '카드조회',
+            self::TYPE_TAX_INVOICE => '전자세금계산서',
+            self::TYPE_BANK_ACCOUNT => '계좌조회',
+            default => $this->service_type,
+        };
+    }
+
+    public function calculateBilling(int $usageCount): int
+    {
+        if ($usageCount <= $this->free_quota) {
+            return 0;
+        }
+
+        $excess = $usageCount - $this->free_quota;
+        $units = (int) ceil($excess / max($this->additional_unit, 1));
+
+        return $units * $this->additional_price;
+    }
+}

app/Models/Barobill/BarobillSubscription.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class BarobillSubscription extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'barobill_subscriptions';
+
+    public const SERVICE_TYPES = ['bank_account', 'card', 'hometax'];
+
+    public const DEFAULT_MONTHLY_FEES = [
+        'bank_account' => 10000,
+        'card' => 10000,
+        'hometax' => 0,
+    ];
+
+    protected $fillable = [
+        'member_id',
+        'service_type',
+        'monthly_fee',
+        'started_at',
+        'ended_at',
+        'is_active',
+        'memo',
+    ];
+
+    protected $casts = [
+        'monthly_fee' => 'integer',
+        'started_at' => 'date',
+        'ended_at' => 'date',
+        'is_active' => 'boolean',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function member(): BelongsTo
+    {
+        return $this->belongsTo(BarobillMember::class, 'member_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOfService($query, string $serviceType)
+    {
+        return $query->where('service_type', $serviceType);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getServiceTypeLabelAttribute(): string
+    {
+        return match ($this->service_type) {
+            'bank_account' => '계좌조회',
+            'card' => '카드조회',
+            'hometax' => '홈택스',
+            default => $this->service_type,
+        };
+    }
+}

app/Models/Barobill/HometaxInvoice.php

@@ -0,0 +1,158 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class HometaxInvoice extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'hometax_invoices';
+
+    // 과세유형
+    public const TAX_TYPE_TAXABLE = '01';    // 과세
+
+    public const TAX_TYPE_ZERO = '02';       // 영세
+
+    public const TAX_TYPE_EXEMPT = '03';     // 면세
+
+    // 영수/청구
+    public const PURPOSE_TYPE_RECEIPT = '01';  // 영수
+
+    public const PURPOSE_TYPE_CLAIM = '02';    // 청구
+
+    // 발급유형
+    public const ISSUE_TYPE_NORMAL = '01';     // 정발행
+
+    public const ISSUE_TYPE_REVERSE = '02';    // 역발행
+
+    protected $fillable = [
+        'tenant_id',
+        'nts_confirm_num',
+        'invoice_type',
+        'write_date',
+        'issue_date',
+        'send_date',
+        'invoicer_corp_num',
+        'invoicer_tax_reg_id',
+        'invoicer_corp_name',
+        'invoicer_ceo_name',
+        'invoicer_addr',
+        'invoicer_biz_type',
+        'invoicer_biz_class',
+        'invoicer_contact_id',
+        'invoicee_corp_num',
+        'invoicee_tax_reg_id',
+        'invoicee_corp_name',
+        'invoicee_ceo_name',
+        'invoicee_addr',
+        'invoicee_biz_type',
+        'invoicee_biz_class',
+        'invoicee_contact_id',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'tax_type',
+        'purpose_type',
+        'issue_type',
+        'is_modified',
+        'original_nts_confirm_num',
+        'modify_code',
+        'remark1',
+        'remark2',
+        'remark3',
+        'item_name',
+        'item_count',
+        'item_unit_price',
+        'item_supply_amount',
+        'item_tax_amount',
+        'item_remark',
+        'account_code',
+        'account_name',
+        'deduction_type',
+    ];
+
+    protected $casts = [
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'item_count' => 'integer',
+        'item_unit_price' => 'integer',
+        'item_supply_amount' => 'integer',
+        'item_tax_amount' => 'integer',
+        'is_modified' => 'boolean',
+        'write_date' => 'date',
+        'issue_date' => 'date',
+        'send_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function journals(): HasMany
+    {
+        return $this->hasMany(HometaxInvoiceJournal::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 스코프
+    // =========================================================================
+
+    public function scopeSales($query)
+    {
+        return $query->where('invoice_type', 'sales');
+    }
+
+    public function scopePurchase($query)
+    {
+        return $query->where('invoice_type', 'purchase');
+    }
+
+    public function scopePeriod($query, string $startDate, string $endDate)
+    {
+        return $query->whereBetween('write_date', [$startDate, $endDate]);
+    }
+
+    // =========================================================================
+    // 접근자
+    // =========================================================================
+
+    public function getTaxTypeNameAttribute(): string
+    {
+        return match ($this->tax_type) {
+            self::TAX_TYPE_TAXABLE => '과세',
+            self::TAX_TYPE_ZERO => '영세',
+            self::TAX_TYPE_EXEMPT => '면세',
+            default => $this->tax_type ?? '',
+        };
+    }
+
+    public function getPurposeTypeNameAttribute(): string
+    {
+        return match ($this->purpose_type) {
+            self::PURPOSE_TYPE_RECEIPT => '영수',
+            self::PURPOSE_TYPE_CLAIM => '청구',
+            default => $this->purpose_type ?? '',
+        };
+    }
+
+    public function getIssueTypeNameAttribute(): string
+    {
+        return match ($this->issue_type) {
+            self::ISSUE_TYPE_NORMAL => '정발행',
+            self::ISSUE_TYPE_REVERSE => '역발행',
+            default => $this->issue_type ?? '',
+        };
+    }
+}

app/Models/Barobill/HometaxInvoiceJournal.php

@@ -0,0 +1,78 @@
+<?php
+
+namespace App\Models\Barobill;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class HometaxInvoiceJournal extends Model
+{
+    use BelongsToTenant;
+
+    protected $table = 'hometax_invoice_journals';
+
+    protected $fillable = [
+        'tenant_id',
+        'hometax_invoice_id',
+        'nts_confirm_num',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+        'sort_order',
+        'invoice_type',
+        'write_date',
+        'supply_amount',
+        'tax_amount',
+        'total_amount',
+        'trading_partner_name',
+    ];
+
+    protected $casts = [
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'sort_order' => 'integer',
+        'supply_amount' => 'integer',
+        'tax_amount' => 'integer',
+        'total_amount' => 'integer',
+        'write_date' => 'date',
+    ];
+
+    // =========================================================================
+    // 관계 정의
+    // =========================================================================
+
+    public function tenant(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Tenants\Tenant::class);
+    }
+
+    public function invoice(): BelongsTo
+    {
+        return $this->belongsTo(HometaxInvoice::class, 'hometax_invoice_id');
+    }
+
+    // =========================================================================
+    // 헬퍼 메서드
+    // =========================================================================
+
+    public static function getByInvoiceId(int $tenantId, int $invoiceId)
+    {
+        return static::where('tenant_id', $tenantId)
+            ->where('hometax_invoice_id', $invoiceId)
+            ->orderBy('sort_order')
+            ->get();
+    }
+
+    public static function getJournaledInvoiceIds(int $tenantId, array $invoiceIds): array
+    {
+        return static::where('tenant_id', $tenantId)
+            ->whereIn('hometax_invoice_id', $invoiceIds)
+            ->distinct()
+            ->pluck('hometax_invoice_id')
+            ->toArray();
+    }
+}

app/Models/Commons/File.php

@@ -103,7 +103,7 @@ public function fileable()
      */
     public function getStoragePath(): string
     {
-        return Storage::disk('tenant')->path($this->file_path);
+        return $this->file_path;
     }
 
     /**
@@ -111,22 +111,38 @@ public function getStoragePath(): string
      */
     public function exists(): bool
     {
-        return Storage::disk('tenant')->exists($this->file_path);
+        return Storage::disk('r2')->exists($this->file_path);
     }
 
     /**
-     * Get download response
+     * Get download response (streaming from R2)
+     *
+     * @param  bool  $inline  true = 브라우저에서 바로 표시 (이미지/PDF), false = 다운로드
      */
-    public function download()
+    public function download(bool $inline = false)
     {
         if (! $this->exists()) {
             abort(404, 'File not found in storage');
         }
 
-        return response()->download(
+        $fileName = $this->display_name ?? $this->original_name;
-            $this->getStoragePath(),
+        $mimeType = $this->mime_type ?? 'application/octet-stream';
-            $this->display_name ?? $this->original_name
+        $disposition = $inline ? 'inline' : 'attachment';
-        );
+
+        // Stream from R2 (메모리에 전체 로드하지 않음)
+        $stream = Storage::disk('r2')->readStream($this->file_path);
+
+        return response()->stream(function () use ($stream) {
+            fpassthru($stream);
+            if (is_resource($stream)) {
+                fclose($stream);
+            }
+        }, 200, [
+            'Content-Type' => $mimeType,
+            'Content-Disposition' => $disposition . '; filename="' . $fileName . '"',
+            'Content-Length' => $this->file_size,
+            'Cache-Control' => 'private, max-age=3600',
+        ]);
     }
 
     /**
@@ -149,9 +165,9 @@ public function moveToFolder(Folder $folder): bool
             $this->stored_name ?? $this->file_name
         );
 
-        // Move physical file
+        // Move physical file in R2
-        if (Storage::disk('tenant')->exists($this->file_path)) {
+        if (Storage::disk('r2')->exists($this->file_path)) {
-            Storage::disk('tenant')->move($this->file_path, $newPath);
+            Storage::disk('r2')->move($this->file_path, $newPath);
         }
 
         // Update DB
@@ -182,9 +198,9 @@ public function softDeleteFile(int $userId): void
      */
     public function permanentDelete(): void
     {
-        // Delete physical file
+        // Delete physical file from R2
         if ($this->exists()) {
-            Storage::disk('tenant')->delete($this->file_path);
+            Storage::disk('r2')->delete($this->file_path);
         }
 
         // Decrement tenant storage

app/Models/Equipment/Equipment.php

@@ -0,0 +1,154 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Models\Commons\File;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Equipment extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $table = 'equipments';
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_code',
+        'name',
+        'equipment_type',
+        'specification',
+        'manufacturer',
+        'model_name',
+        'serial_no',
+        'location',
+        'production_line',
+        'purchase_date',
+        'install_date',
+        'purchase_price',
+        'useful_life',
+        'status',
+        'disposed_date',
+        'manager_id',
+        'sub_manager_id',
+        'photo_path',
+        'memo',
+        'options',
+        'is_active',
+        'sort_order',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'purchase_date' => 'date',
+        'install_date' => 'date',
+        'disposed_date' => 'date',
+        'purchase_price' => 'decimal:2',
+        'is_active' => 'boolean',
+        'options' => 'array',
+    ];
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function manager(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'manager_id');
+    }
+
+    public function subManager(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'sub_manager_id');
+    }
+
+    public function canInspect(?int $userId = null): bool
+    {
+        if (! $userId) {
+            return false;
+        }
+
+        return $this->manager_id === $userId || $this->sub_manager_id === $userId;
+    }
+
+    public function inspectionTemplates(): HasMany
+    {
+        return $this->hasMany(EquipmentInspectionTemplate::class, 'equipment_id')->orderBy('sort_order');
+    }
+
+    public function inspections(): HasMany
+    {
+        return $this->hasMany(EquipmentInspection::class, 'equipment_id');
+    }
+
+    public function repairs(): HasMany
+    {
+        return $this->hasMany(EquipmentRepair::class, 'equipment_id');
+    }
+
+    public function photos(): HasMany
+    {
+        return $this->hasMany(File::class, 'document_id')
+            ->where('document_type', 'equipment')
+            ->orderBy('id');
+    }
+
+    public function processes(): BelongsToMany
+    {
+        return $this->belongsToMany(\App\Models\Process::class, 'equipment_process')
+            ->withPivot('is_primary')
+            ->withTimestamps();
+    }
+
+    public function scopeByLine($query, string $line)
+    {
+        return $query->where('production_line', $line);
+    }
+
+    public function scopeByType($query, string $type)
+    {
+        return $query->where('equipment_type', $type);
+    }
+
+    public function scopeByStatus($query, string $status)
+    {
+        return $query->where('status', $status);
+    }
+
+    public static function getEquipmentTypes(): array
+    {
+        return ['포밍기', '미싱기', '샤링기', 'V컷팅기', '절곡기', '프레스', '드릴', '기타'];
+    }
+
+    public static function getProductionLines(): array
+    {
+        return ['스라트', '스크린', '절곡', '기타'];
+    }
+
+    public static function getStatuses(): array
+    {
+        return [
+            'active' => '가동',
+            'idle' => '유휴',
+            'disposed' => '폐기',
+        ];
+    }
+}

app/Models/Equipment/EquipmentInspection.php

@@ -0,0 +1,43 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class EquipmentInspection extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'year_month',
+        'overall_judgment',
+        'inspector_id',
+        'repair_note',
+        'issue_note',
+        'created_by',
+        'updated_by',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function inspector(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'inspector_id');
+    }
+
+    public function details(): HasMany
+    {
+        return $this->hasMany(EquipmentInspectionDetail::class, 'inspection_id');
+    }
+}

app/Models/Equipment/EquipmentInspectionDetail.php

@@ -0,0 +1,55 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionDetail extends Model
+{
+    use ModelTrait;
+
+    protected $fillable = [
+        'inspection_id',
+        'template_item_id',
+        'check_date',
+        'result',
+        'note',
+    ];
+
+    protected $casts = [
+        'check_date' => 'date',
+    ];
+
+    public function inspection(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspection::class, 'inspection_id');
+    }
+
+    public function templateItem(): BelongsTo
+    {
+        return $this->belongsTo(EquipmentInspectionTemplate::class, 'template_item_id');
+    }
+
+    public static function getNextResult(?string $current): ?string
+    {
+        return match ($current) {
+            null, '' => 'good',
+            'good' => 'bad',
+            'bad' => 'repaired',
+            'repaired' => null,
+            default => 'good',
+        };
+    }
+
+    public static function getResultSymbol(?string $result): string
+    {
+        return match ($result) {
+            'good' => '○',
+            'bad' => 'X',
+            'repaired' => '△',
+            default => '',
+        };
+    }
+}

app/Models/Equipment/EquipmentInspectionTemplate.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentInspectionTemplate extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'inspection_cycle',
+        'item_no',
+        'check_point',
+        'check_item',
+        'check_timing',
+        'check_frequency',
+        'check_method',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function scopeByCycle($query, string $cycle)
+    {
+        return $query->where('inspection_cycle', $cycle);
+    }
+}

app/Models/Equipment/EquipmentProcess.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class EquipmentProcess extends Model
+{
+    protected $table = 'equipment_process';
+
+    protected $fillable = [
+        'equipment_id',
+        'process_id',
+        'is_primary',
+    ];
+
+    protected $casts = [
+        'is_primary' => 'boolean',
+    ];
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function process(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Process::class, 'process_id');
+    }
+}

app/Models/Equipment/EquipmentRepair.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Models\Equipment;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use App\Traits\ModelTrait;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class EquipmentRepair extends Model
+{
+    use Auditable, BelongsToTenant, ModelTrait, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'equipment_id',
+        'repair_date',
+        'repair_type',
+        'repair_hours',
+        'description',
+        'cost',
+        'vendor',
+        'repaired_by',
+        'memo',
+        'options',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'repair_date' => 'date',
+        'repair_hours' => 'decimal:1',
+        'cost' => 'decimal:2',
+        'options' => 'array',
+    ];
+
+    public function getOption(string $key, mixed $default = null): mixed
+    {
+        return data_get($this->options, $key, $default);
+    }
+
+    public function setOption(string $key, mixed $value): self
+    {
+        $options = $this->options ?? [];
+        data_set($options, $key, $value);
+        $this->options = $options;
+
+        return $this;
+    }
+
+    public function equipment(): BelongsTo
+    {
+        return $this->belongsTo(Equipment::class, 'equipment_id');
+    }
+
+    public function repairer(): BelongsTo
+    {
+        return $this->belongsTo(\App\Models\Members\User::class, 'repaired_by');
+    }
+}

app/Models/Finance/CorporateVehicle.php

@@ -0,0 +1,40 @@
+<?php
+
+namespace App\Models\Finance;
+
+use App\Models\Commons\File;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CorporateVehicle extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $table = 'corporate_vehicles';
+
+    protected $fillable = [
+        'tenant_id',
+        'plate_number',
+        'model',
+        'vehicle_type',
+        'ownership_type',
+        'mileage',
+        'options',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'mileage' => 'integer',
+        'options' => 'array',
+        'is_active' => 'boolean',
+    ];
+
+    public function photos(): HasMany
+    {
+        return $this->hasMany(File::class, 'document_id')
+            ->where('document_type', 'corporate_vehicle')
+            ->orderBy('id');
+    }
+}

app/Models/Qualitys/AuditChecklist.php

@@ -0,0 +1,57 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class AuditChecklist extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'audit_checklists';
+
+    const STATUS_DRAFT = 'draft';
+
+    const STATUS_IN_PROGRESS = 'in_progress';
+
+    const STATUS_COMPLETED = 'completed';
+
+    const TYPE_STANDARD_MANUAL = 'standard_manual';
+
+    protected $fillable = [
+        'tenant_id',
+        'year',
+        'quarter',
+        'type',
+        'status',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'year' => 'integer',
+        'quarter' => 'integer',
+        'options' => 'array',
+    ];
+
+    public function categories(): HasMany
+    {
+        return $this->hasMany(AuditChecklistCategory::class, 'checklist_id')->orderBy('sort_order');
+    }
+
+    public function isDraft(): bool
+    {
+        return $this->status === self::STATUS_DRAFT;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+}

app/Models/Qualitys/AuditChecklistCategory.php

@@ -0,0 +1,35 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+
+class AuditChecklistCategory extends Model
+{
+    protected $table = 'audit_checklist_categories';
+
+    protected $fillable = [
+        'tenant_id',
+        'checklist_id',
+        'title',
+        'sort_order',
+        'options',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+        'options' => 'array',
+    ];
+
+    public function checklist(): BelongsTo
+    {
+        return $this->belongsTo(AuditChecklist::class, 'checklist_id');
+    }
+
+    public function items(): HasMany
+    {
+        return $this->hasMany(AuditChecklistItem::class, 'category_id')->orderBy('sort_order');
+    }
+}