feat: [stock] 재고 조정 API 추가

- GET /stocks/{id}/adjustments: 조정 이력 조회
- POST /stocks/{id}/adjustments: 조정 등록 (증감 수량 + 사유)
- StockTransaction에 adjustment reason 추가
- StoreStockAdjustmentRequest 검증 추가

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

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

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

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

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

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

.serena/project.yml

@@ -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**: 2026-03-04 22:33:37
+> **자동 생성**: 2026-03-17 15:29:06
 > **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 +371,47 @@ ### esign_signers
 - **contract()**: belongsTo → `esign_contracts`
 - **signFields()**: hasMany → `esign_sign_fields`
 
+### equipments
+**모델**: `App\Models\Equipment\Equipment`
+
+- **manager()**: belongsTo → `users`
+- **subManager()**: belongsTo → `users`
+- **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`
+- **inspector()**: belongsTo → `users`
+- **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`
+- **repairer()**: belongsTo → `users`
+
 ### estimates
 **모델**: `App\Models\Estimate\Estimate`
 
@@ -330,6 +433,12 @@ ### file_share_links
 - **file()**: belongsTo → `files`
 - **tenant()**: belongsTo → `tenants`
 
+### corporate_vehicles
+**모델**: `App\Models\Tenants\CorporateVehicle`
+
+- **logs()**: hasMany → `vehicle_logs`
+- **maintenances()**: hasMany → `vehicle_maintenances`
+
 ### folders
 **모델**: `App\Models\Folder`
 
@@ -614,6 +723,11 @@ ### process_steps
 
 - **process()**: belongsTo → `processes`
 
+### bending_item_mappings
+**모델**: `App\Models\Production\BendingItemMapping`
+
+- **item()**: belongsTo → `items`
+
 ### work_orders
 **모델**: `App\Models\Production\WorkOrder`
 
@@ -734,6 +848,36 @@ ### 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`
 
@@ -753,6 +897,39 @@ ### lot_sales
 
 - **lot()**: belongsTo → `lots`
 
+### performance_reports
+**모델**: `App\Models\Qualitys\PerformanceReport`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **confirmer()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+
+### quality_documents
+**모델**: `App\Models\Qualitys\QualityDocument`
+
+- **client()**: belongsTo → `clients`
+- **inspector()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+- **documentOrders()**: hasMany → `quality_document_orders`
+- **locations()**: hasMany → `quality_document_locations`
+- **performanceReport()**: hasOne → `performance_reports`
+- **file()**: hasOne → `files`
+
+### quality_document_locations
+**모델**: `App\Models\Qualitys\QualityDocumentLocation`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **qualityDocumentOrder()**: belongsTo → `quality_document_orders`
+- **orderItem()**: belongsTo → `order_items`
+- **document()**: belongsTo → `documents`
+
+### quality_document_orders
+**모델**: `App\Models\Qualitys\QualityDocumentOrder`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **order()**: belongsTo → `orders`
+- **locations()**: hasMany → `quality_document_locations`
+
 ### quotes
 **모델**: `App\Models\Quote\Quote`
 
@@ -806,6 +983,11 @@ ### 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`
 
@@ -825,14 +1007,24 @@ ### 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`
 
@@ -851,6 +1043,7 @@ ### approval_steps
 
 - **approval()**: belongsTo → `approvals`
 - **approver()**: belongsTo → `users`
+- **actedBy()**: belongsTo → `users`
 
 ### attendances
 **모델**: `App\Models\Tenants\Attendance`
@@ -929,6 +1122,16 @@ ### expense_accounts
 
 - **vendor()**: belongsTo → `clients`
 
+### journal_entrys
+**모델**: `App\Models\Tenants\JournalEntry`
+
+- **lines()**: hasMany → `journal_entry_lines`
+
+### journal_entry_lines
+**모델**: `App\Models\Tenants\JournalEntryLine`
+
+- **journalEntry()**: belongsTo → `journal_entries`
+
 ### leaves
 **모델**: `App\Models\Tenants\Leave`
 
@@ -962,6 +1165,11 @@ ### loans
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 
+### mail_logs
+**모델**: `App\Models\Tenants\MailLog`
+
+- **tenant()**: belongsTo → `tenants`
+
 ### payments
 **모델**: `App\Models\Tenants\Payment`
 
@@ -1004,6 +1212,7 @@ ### receivings
 **모델**: `App\Models\Tenants\Receiving`
 
 - **item()**: belongsTo → `items`
+- **certificateFile()**: belongsTo → `files`
 - **creator()**: belongsTo → `users`
 
 ### salarys
@@ -1039,6 +1248,7 @@ ### shipments
 
 - **order()**: belongsTo → `orders`
 - **workOrder()**: belongsTo → `work_orders`
+- **client()**: belongsTo → `clients`
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
@@ -1049,6 +1259,7 @@ ### shipment_items
 
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
+- **orderItem()**: belongsTo → `order_items`
 
 ### shipment_vehicle_dispatchs
 **모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
@@ -1125,6 +1336,11 @@ ### 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`
 
@@ -1155,6 +1371,16 @@ ### today_issues
 - **reader()**: belongsTo → `users`
 - **targetUser()**: belongsTo → `users`
 
+### vehicle_logs
+**모델**: `App\Models\Tenants\VehicleLog`
+
+- **vehicle()**: belongsTo → `corporate_vehicles`
+
+### vehicle_maintenances
+**모델**: `App\Models\Tenants\VehicleMaintenance`
+
+- **vehicle()**: belongsTo → `corporate_vehicles`
+
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`
 

app/Console/Commands/BendingFillOptions.php

@@ -0,0 +1,353 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * BD-* 품목의 options 속성 보강
+ *
+ * 1단계: BD-PREFIX-LEN 패턴(112건)에서 prefix/length 자동 추출
+ * 2단계: BD-한글 패턴(58건)에 item_sep/item_bending 등 분류 속성 추가
+ *
+ * 실행: php artisan bending:fill-options [--dry-run] [--tenant_id=287]
+ */
+#[AsCommand(name: 'bending:fill-options', description: 'BD-* 품목 options 속성 보강 (prefix/length + 분류 속성)')]
+class BendingFillOptions extends Command
+{
+    protected $signature = 'bending:fill-options
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}';
+
+    // PREFIX → 분류 속성 매핑
+    private const PREFIX_META = [
+        // 가이드레일 (벽면)
+        'RS' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'SUS마감재', 'material' => 'SUS 1.2T'],
+        'RE' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'EGI마감재', 'material' => 'EGI 1.55T'],
+        'RM' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => '본체', 'material' => 'EGI 1.55T'],
+        'RC' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'C형', 'material' => 'EGI 1.55T'],
+        'RD' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'D형', 'material' => 'EGI 1.55T'],
+        'RT' => ['item_sep' => '철재', 'item_bending' => '가이드레일', 'item_name' => '본체(철재)', 'material' => 'EGI 1.55T'],
+        // 가이드레일 (측면)
+        'SS' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'SUS마감재', 'material' => 'SUS 1.2T'],
+        'SE' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'EGI마감재', 'material' => 'EGI 1.55T'],
+        'SM' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => '본체', 'material' => 'EGI 1.55T'],
+        'SC' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'C형', 'material' => 'EGI 1.55T'],
+        'SD' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'D형', 'material' => 'EGI 1.55T'],
+        'ST' => ['item_sep' => '철재', 'item_bending' => '가이드레일', 'item_name' => '본체(철재)', 'material' => 'EGI 1.55T'],
+        'SU' => ['item_sep' => '스크린', 'item_bending' => '가이드레일', 'item_name' => 'SUS마감재2', 'material' => 'SUS 1.2T'],
+        // 하단마감재
+        'BE' => ['item_sep' => '스크린', 'item_bending' => '하단마감재', 'item_name' => '하단마감재', 'material' => 'EGI 1.55T'],
+        'BS' => ['item_sep' => '스크린', 'item_bending' => '하단마감재', 'item_name' => '하단마감재', 'material' => 'SUS 1.5T'],
+        'TS' => ['item_sep' => '철재', 'item_bending' => '하단마감재', 'item_name' => '하단마감재(철재)', 'material' => 'SUS 1.2T'],
+        'LA' => ['item_sep' => '스크린', 'item_bending' => 'L-BAR', 'item_name' => 'L-Bar', 'material' => 'EGI 1.55T'],
+        'HH' => ['item_sep' => '스크린', 'item_bending' => '보강평철', 'item_name' => '보강평철', 'material' => 'EGI 1.55T'],
+        // 셔터박스
+        'CF' => ['item_sep' => '스크린', 'item_bending' => '케이스', 'item_name' => '전면부', 'material' => 'EGI 1.55T'],
+        'CL' => ['item_sep' => '스크린', 'item_bending' => '케이스', 'item_name' => '린텔부', 'material' => 'EGI 1.55T'],
+        'CP' => ['item_sep' => '스크린', 'item_bending' => '케이스', 'item_name' => '점검구', 'material' => 'EGI 1.55T'],
+        'CB' => ['item_sep' => '스크린', 'item_bending' => '케이스', 'item_name' => '후면코너부', 'material' => 'EGI 1.55T'],
+        // 연기차단재
+        'GI' => ['item_sep' => '스크린', 'item_bending' => '연기차단재', 'item_name' => '연기차단재', 'material' => '화이바원단'],
+        // 공용
+        'XX' => ['item_sep' => '스크린', 'item_bending' => '공용', 'item_name' => '하부BASE/상부덮개/마구리', 'material' => 'EGI 1.55T'],
+        'YY' => ['item_sep' => '스크린', 'item_bending' => '별도마감', 'item_name' => '별도SUS마감', 'material' => 'SUS 1.2T'],
+    ];
+
+    // 한글 패턴 → 분류 매핑
+    private const KOREAN_PATTERN_META = [
+        'BD-가이드레일' => ['item_sep' => null, 'item_bending' => '가이드레일'],
+        'BD-케이스' => ['item_sep' => null, 'item_bending' => '케이스'],
+        'BD-마구리' => ['item_sep' => null, 'item_bending' => '마구리'],
+        'BD-하단마감재' => ['item_sep' => null, 'item_bending' => '하단마감재'],
+        'BD-L-BAR' => ['item_sep' => '스크린', 'item_bending' => 'L-BAR'],
+        'BD-보강평철' => ['item_sep' => '스크린', 'item_bending' => '보강평철'],
+    ];
+
+    private const LENGTH_MAP = [
+        '02' => 200, '12' => 1219, '24' => 2438, '30' => 3000,
+        '35' => 3500, '40' => 4000, '41' => 4150, '42' => 4200,
+        '43' => 4300, '53' => 3000, '54' => 4000, '83' => 3000, '84' => 4000,
+    ];
+
+    private array $stats = [
+        'total' => 0,
+        'prefix_len_filled' => 0,
+        'korean_filled' => 0,
+        'already_complete' => 0,
+        'unknown_pattern' => 0,
+    ];
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+
+        $this->info('=== BD-* 품목 options 보강 ===');
+        $this->info('Tenant: '.$tenantId.' | Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE'));
+        $this->newLine();
+
+        // BD-* 전체 품목 조회
+        $items = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->where('code', 'like', 'BD-%')
+            ->whereNull('deleted_at')
+            ->select('id', 'code', 'name', 'options')
+            ->orderBy('code')
+            ->get();
+
+        $this->stats['total'] = $items->count();
+        $this->info("BD-* 품목: {$items->count()}건");
+        $this->newLine();
+
+        foreach ($items as $item) {
+            $options = json_decode($item->options ?? '{}', true) ?: [];
+            $code = $item->code;
+            $newOptions = $this->resolveOptions($code, $item->name, $options);
+
+            if ($newOptions === null) {
+                $this->stats['unknown_pattern']++;
+                $this->warn("  ❓ 미인식 패턴: {$code}");
+
+                continue;
+            }
+
+            // 변경 필요 여부 확인
+            $merged = array_merge($options, $newOptions);
+            if ($merged == $options) {
+                $this->stats['already_complete']++;
+
+                continue;
+            }
+
+            if (! $dryRun) {
+                $encoded = json_encode($merged, JSON_UNESCAPED_UNICODE);
+                if ($encoded === false) {
+                    $this->error("  ❌ JSON 인코딩 실패: {$code} — ".json_last_error_msg());
+
+                    continue;
+                }
+                DB::table('items')
+                    ->where('id', $item->id)
+                    ->update([
+                        'options' => $encoded,
+                        'updated_at' => now(),
+                    ]);
+            }
+
+            $pattern = $this->detectPattern($code);
+            if ($pattern === 'prefix_len') {
+                $this->stats['prefix_len_filled']++;
+            } else {
+                $this->stats['korean_filled']++;
+            }
+
+            $this->line("  ✅ {$code}: +".implode(', ', array_keys($newOptions)));
+        }
+
+        $this->showStats($dryRun);
+
+        return self::SUCCESS;
+    }
+
+    /**
+     * 코드에서 options 속성 추출
+     */
+    private function resolveOptions(string $code, string $name, array $existing): ?array
+    {
+        $new = [];
+
+        // item_category 보장
+        if (empty($existing['item_category'])) {
+            // item_category는 items 테이블 컬럼이므로 여기서는 skip
+        }
+
+        // 패턴 A: BD-PREFIX-LEN (예: BD-RS-30)
+        if (preg_match('/^BD-([A-Z]{2})-(\d{2})$/', $code, $m)) {
+            $prefix = $m[1];
+            $lengthCode = $m[2];
+
+            // prefix/length 기본값
+            if (empty($existing['prefix'])) {
+                $new['prefix'] = $prefix;
+            }
+            if (empty($existing['length_code'])) {
+                $new['length_code'] = $lengthCode;
+            }
+            if (empty($existing['length_mm']) && isset(self::LENGTH_MAP[$lengthCode])) {
+                $new['length_mm'] = self::LENGTH_MAP[$lengthCode];
+            }
+
+            // PREFIX 기반 분류 속성
+            $meta = self::PREFIX_META[$prefix] ?? null;
+            if ($meta) {
+                foreach ($meta as $key => $value) {
+                    if (empty($existing[$key])) {
+                        $new[$key] = $value;
+                    }
+                }
+            }
+
+            return $new;
+        }
+
+        // 특수 코드 (패턴 미준수)
+        $specialCodes = [
+            'BD-가이드레일용 연기차단재' => ['item_bending' => '연기차단재'],
+            'BD-케이스용 연기차단재' => ['item_bending' => '연기차단재'],
+        ];
+        if (isset($specialCodes[$code])) {
+            foreach ($specialCodes[$code] as $key => $value) {
+                if (empty($existing[$key])) {
+                    $new[$key] = $value;
+                }
+            }
+
+            return $new;
+        }
+
+        // 패턴 B~G: 한글 패턴
+        foreach (self::KOREAN_PATTERN_META as $patternPrefix => $meta) {
+            // 정확한 접두사+구분자 매칭 (BD-케이스-xxx는 O, BD-케이스용xxx는 X)
+            if ($code === $patternPrefix || str_starts_with($code, $patternPrefix.'-')) {
+                // 분류 속성
+                foreach ($meta as $key => $value) {
+                    if ($value !== null && empty($existing[$key])) {
+                        $new[$key] = $value;
+                    }
+                }
+
+                // 한글 패턴별 추가 파싱
+                $this->parseKoreanPattern($code, $patternPrefix, $existing, $new);
+
+                return $new;
+            }
+        }
+
+        return null;
+    }
+
+    /**
+     * 한글 패턴에서 모델/재질/규격 추출
+     */
+    private function parseKoreanPattern(string $code, string $patternPrefix, array $existing, array &$new): void
+    {
+        $suffix = substr($code, strlen($patternPrefix) + 1); // "-" 제거
+        $parts = explode('-', $suffix);
+
+        switch ($patternPrefix) {
+            case 'BD-가이드레일':
+                // BD-가이드레일-KSS01-SUS-120*70
+                if (count($parts) >= 3) {
+                    if (empty($existing['model_name'])) {
+                        $new['model_name'] = $parts[0];
+                    }
+                    if (empty($existing['material'])) {
+                        $material = $parts[1];
+                        $new['material'] = str_contains($material, 'SUS') ? 'SUS 1.2T' : 'EGI 1.55T';
+                    }
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[2];
+                    }
+                    // item_sep 추론 (KTE → 철재)
+                    if (empty($existing['item_sep'])) {
+                        $new['item_sep'] = str_starts_with($parts[0], 'KTE') ? '철재' : '스크린';
+                    }
+                }
+                break;
+
+            case 'BD-하단마감재':
+                // BD-하단마감재-KSS01-SUS-60*40
+                if (count($parts) >= 3) {
+                    if (empty($existing['model_name'])) {
+                        $new['model_name'] = $parts[0];
+                    }
+                    if (empty($existing['material'])) {
+                        $material = $parts[1];
+                        $new['material'] = str_contains($material, 'SUS') ? 'SUS 1.5T' : 'EGI 1.55T';
+                    }
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[2];
+                    }
+                    if (empty($existing['item_sep'])) {
+                        $new['item_sep'] = str_starts_with($parts[0], 'KTE') ? '철재' : '스크린';
+                    }
+                }
+                break;
+
+            case 'BD-케이스':
+                // BD-케이스-650*550
+                if (count($parts) >= 1 && ! empty($parts[0])) {
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[0];
+                    }
+                    // 케이스는 대부분 철재
+                    if (empty($existing['item_sep'])) {
+                        $new['item_sep'] = '철재';
+                    }
+                }
+                break;
+
+            case 'BD-마구리':
+                // BD-마구리-655*505
+                if (count($parts) >= 1 && ! empty($parts[0])) {
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[0];
+                    }
+                    if (empty($existing['item_sep'])) {
+                        $new['item_sep'] = '철재';
+                    }
+                }
+                break;
+
+            case 'BD-L-BAR':
+                // BD-L-BAR-KSS01-17*60
+                if (count($parts) >= 2) {
+                    if (empty($existing['model_name'])) {
+                        $new['model_name'] = $parts[0];
+                    }
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[1];
+                    }
+                }
+                break;
+
+            case 'BD-보강평철':
+                // BD-보강평철-50
+                if (count($parts) >= 1 && ! empty($parts[0])) {
+                    if (empty($existing['item_spec'])) {
+                        $new['item_spec'] = $parts[0];
+                    }
+                }
+                break;
+        }
+    }
+
+    private function detectPattern(string $code): string
+    {
+        return preg_match('/^BD-[A-Z]{2}-\d{2}$/', $code) ? 'prefix_len' : 'korean';
+    }
+
+    private function showStats(bool $dryRun): void
+    {
+        $this->newLine();
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->info('📊 결과'.($dryRun ? ' (DRY-RUN)' : ''));
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->info("  전체 BD-* 품목: {$this->stats['total']}건");
+        $this->info("  PREFIX-LEN 업데이트: {$this->stats['prefix_len_filled']}건");
+        $this->info("  한글 패턴 업데이트: {$this->stats['korean_filled']}건");
+        $this->info("  이미 완료: {$this->stats['already_complete']}건");
+        if ($this->stats['unknown_pattern'] > 0) {
+            $this->warn("  미인식 패턴: {$this->stats['unknown_pattern']}건");
+        }
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+
+        if ($dryRun) {
+            $this->newLine();
+            $this->info('🔍 DRY-RUN 완료. --dry-run 제거하면 실제 반영됩니다.');
+        }
+    }
+}

app/Console/Commands/BendingImportImages.php

@@ -0,0 +1,169 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Storage;
+
+/**
+ * 레거시 5130 절곡 이미지 → SAM R2 + files 테이블 마이그레이션
+ *
+ * 소스: https://5130.codebridge-x.com/bending/img/{imgdata}
+ * 대상: R2 저장 + files 테이블 + items.options 업데이트
+ */
+#[AsCommand(name: 'bending:import-images', description: '레거시 절곡 이미지 → R2 마이그레이션')]
+class BendingImportImages extends Command
+{
+    protected $signature = 'bending:import-images
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}
+                            {--source=https://5130.codebridge-x.com/bending/img : 이미지 소스 URL}';
+
+    private int $uploaded = 0;
+
+    private int $skipped = 0;
+
+    private int $failed = 0;
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+        $sourceBase = rtrim($this->option('source'), '/');
+
+        $this->info('=== 레거시 절곡 이미지 → R2 마이그레이션 ===');
+        $this->info('Source: '.$sourceBase);
+        $this->info('Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE'));
+        $this->newLine();
+
+        // 1. BENDING 아이템에서 legacy_bending_num이 있는 것 조회
+        $items = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->where('item_category', 'BENDING')
+            ->whereNull('deleted_at')
+            ->get(['id', 'code', 'options']);
+
+        $this->info("BENDING 아이템: {$items->count()}건");
+
+        // legacy_bending_num → chandj imgdata 매핑
+        $chandjImages = DB::connection('chandj')->table('bending')
+            ->whereNull('is_deleted')
+            ->whereNotNull('imgdata')
+            ->where('imgdata', '!=', '')
+            ->pluck('imgdata', 'num');
+
+        $this->info("chandj 이미지: {$chandjImages->count()}건");
+        $this->newLine();
+
+        foreach ($items as $item) {
+            $opts = json_decode($item->options ?? '{}', true) ?: [];
+            $legacyNum = $opts['legacy_bending_num'] ?? null;
+
+            if (! $legacyNum || ! isset($chandjImages[$legacyNum])) {
+                continue;
+            }
+
+            // 이미 파일이 연결되어 있으면 스킵
+            $existingFile = File::where('tenant_id', $tenantId)
+                ->where('document_type', '1')
+                ->where('document_id', $item->id)
+                ->where('field_key', 'bending_diagram')
+                ->whereNull('deleted_at')
+                ->first();
+
+            if ($existingFile) {
+                $this->skipped++;
+
+                continue;
+            }
+
+            $imgFilename = $chandjImages[$legacyNum];
+            $imageUrl = "{$sourceBase}/{$imgFilename}";
+
+            if ($dryRun) {
+                $this->line("  ✅ {$item->code} ← {$imgFilename}");
+                $this->uploaded++;
+
+                continue;
+            }
+
+            // 이미지 다운로드
+            try {
+                $response = Http::withoutVerifying()->timeout(15)->get($imageUrl);
+
+                if (! $response->successful()) {
+                    $this->warn("  ❌ {$item->code}: HTTP {$response->status()} ({$imageUrl})");
+                    $this->failed++;
+
+                    continue;
+                }
+
+                $imageContent = $response->body();
+                $mimeType = $response->header('Content-Type', 'image/png');
+                $extension = $this->getExtension($imgFilename, $mimeType);
+
+                // R2 저장
+                $storedName = bin2hex(random_bytes(8)).'.'.$extension;
+                $year = date('Y');
+                $month = date('m');
+                $directory = sprintf('%d/items/%s/%s', $tenantId, $year, $month);
+                $filePath = $directory.'/'.$storedName;
+
+                Storage::disk('r2')->put($filePath, $imageContent);
+
+                // files 테이블 저장
+                $file = File::create([
+                    'tenant_id' => $tenantId,
+                    'display_name' => $imgFilename,
+                    'stored_name' => $storedName,
+                    'file_path' => $filePath,
+                    'file_size' => strlen($imageContent),
+                    'mime_type' => $mimeType,
+                    'file_type' => 'image',
+                    'field_key' => 'bending_diagram',
+                    'document_id' => $item->id,
+                    'document_type' => '1',
+                    'is_temp' => false,
+                    'uploaded_by' => 1,
+                    'created_by' => 1,
+                ]);
+
+                $this->line("  ✅ {$item->code} ← {$imgFilename} → file_id={$file->id}");
+                $this->uploaded++;
+            } catch (\Exception $e) {
+                $this->error("  ❌ {$item->code}: {$e->getMessage()}");
+                $this->failed++;
+            }
+        }
+
+        $this->newLine();
+        $this->info("━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━");
+        $this->info("업로드: {$this->uploaded}건 | 스킵(이미 있음): {$this->skipped}건 | 실패: {$this->failed}건");
+
+        if ($dryRun) {
+            $this->info('🔍 DRY-RUN 완료.');
+        }
+
+        return self::SUCCESS;
+    }
+
+    private function getExtension(string $filename, string $mimeType): string
+    {
+        $ext = pathinfo($filename, PATHINFO_EXTENSION);
+        if ($ext) {
+            return strtolower($ext);
+        }
+
+        return match ($mimeType) {
+            'image/jpeg' => 'jpg',
+            'image/png' => 'png',
+            'image/gif' => 'gif',
+            'image/webp' => 'webp',
+            default => 'png',
+        };
+    }
+}

app/Console/Commands/BendingImportLegacy.php

@@ -0,0 +1,357 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * 3단계: chandj.bending → SAM items.options 전개도(bendingData) + 속성 임포트
+ *
+ * chandj bending 265건 → SAM items (item_category=BENDING) 170건
+ *
+ * 매핑 방식:
+ *   A) 한글 패턴 (58건): code 파싱으로 item_spec/material 매칭
+ *   B) PREFIX-LEN (112건): PREFIX → 부품 유형 → chandj item_bending+itemName+material 매칭
+ *
+ * 실행: php artisan bending:import-legacy [--dry-run] [--tenant_id=287]
+ */
+#[AsCommand(name: 'bending:import-legacy', description: 'chandj 레거시 전개도(bendingData) + 속성 → SAM items.options 임포트')]
+class BendingImportLegacy extends Command
+{
+    protected $signature = 'bending:import-legacy
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}
+                            {--force : 기존 bendingData 덮어쓰기}';
+
+    // PREFIX → chandj 매칭 조건 (item_bending + itemName 패턴 + material)
+    private const PREFIX_TO_CHANDJ = [
+        // 가이드레일 (벽면) — item_spec=120*70 (KSS01/02 기준)
+        'RS' => ['item_bending' => '가이드레일', 'itemName_like' => '%마감%', 'material' => 'SUS 1.2T', 'item_spec' => '120*70'],
+        'RE' => ['item_bending' => '가이드레일', 'itemName_like' => '%마감%', 'material' => 'EGI 1.55T', 'item_spec' => '120*70'],
+        'RM' => ['item_bending' => '가이드레일', 'itemName_like' => '%본체%', 'material' => 'EGI 1.55T', 'item_spec' => '120*70'],
+        'RC' => ['item_bending' => '가이드레일', 'itemName_like' => '%C형%', 'material' => 'EGI 1.55T', 'item_spec' => '120*70'],
+        'RD' => ['item_bending' => '가이드레일', 'itemName_like' => '%벽면형-D%', 'material' => 'EGI 1.55T', 'item_spec' => '120*70'],
+        'RT' => ['item_bending' => '가이드레일', 'itemName_like' => '%본체%', 'material' => 'EGI 1.55T', 'item_spec' => '130*75'],
+        // 가이드레일 (측면) — 벽면과 같은 전개도
+        'SS' => ['same_as' => 'RS'],
+        'SU' => ['same_as' => 'RS'],
+        'SM' => ['same_as' => 'RM'],
+        'SC' => ['same_as' => 'RC'],
+        'SD' => ['item_bending' => '가이드레일', 'itemName_like' => '%측면형-D%', 'material' => 'EGI 1.55T', 'item_spec' => '120*120'],
+        'ST' => ['same_as' => 'RT'],
+        'SE' => ['same_as' => 'RE'],
+        // 하단마감재
+        'BS' => ['item_bending' => '하단마감재', 'itemName_like' => '%하장바%', 'material_like' => '%SUS%', 'item_sep' => '스크린'],
+        'BE' => ['item_bending' => '하단마감재', 'itemName_like' => '%하장바%', 'material_like' => '%EGI%', 'item_sep' => '스크린'],
+        'TS' => ['item_bending' => '하단마감재', 'itemName_like' => '%하장바%', 'material_like' => '%SUS%', 'item_sep' => '철재'],
+        'LA' => ['item_bending' => 'L-BAR', 'itemName_like' => '%L-BAR%', 'material' => 'EGI 1.55T'],
+        'HH' => ['item_bending' => '하단마감재', 'itemName_like' => '%보강평철%', 'material_like' => '%EGI%'],
+        // 케이스 — spec 없이 itemName으로 구분
+        'CF' => ['item_bending' => '케이스', 'itemName_like' => '%전면%', 'item_sep' => '스크린'],
+        'CL' => ['item_bending' => '케이스', 'itemName_like' => '%린텔%', 'item_sep' => '스크린'],
+        'CP' => ['item_bending' => '케이스', 'itemName_like' => '%점검%', 'item_sep' => '스크린'],
+        'CB' => ['item_bending' => '케이스', 'itemName_like' => '%후면%', 'item_sep' => '스크린'],
+        // 연기차단재
+        'GI' => ['item_bending' => '연기차단재', 'itemName_like' => '%연기%'],
+        // 공용
+        'XX' => null, // 여러 부품이 섞여 있어 자동 매핑 불가
+        'YY' => null, // 별도 마감 — 자동 매핑 불가
+    ];
+
+    private array $stats = [
+        'total_sam' => 0,
+        'matched' => 0,
+        'updated' => 0,
+        'already_has' => 0,
+        'no_match' => 0,
+        'no_bending_data' => 0,
+    ];
+
+    private array $unmatchedItems = [];
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+        $force = $this->option('force');
+
+        $this->info('=== 3단계: chandj 전개도 → SAM options 임포트 ===');
+        $this->info('Tenant: '.$tenantId.' | Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE').($force ? ' (FORCE)' : ''));
+        $this->newLine();
+
+        // 1. chandj bending 전체 로드
+        $chandjRows = DB::connection('chandj')->table('bending')
+            ->whereNull('is_deleted')
+            ->get();
+        $this->info("chandj bending 활성: {$chandjRows->count()}건");
+
+        // 2. SAM BENDING items 전체 로드
+        $samItems = DB::table('items')
+            ->where('tenant_id', $tenantId)
+            ->where('item_category', 'BENDING')
+            ->whereNull('deleted_at')
+            ->orderBy('code')
+            ->get(['id', 'code', 'name', 'options']);
+
+        $this->stats['total_sam'] = $samItems->count();
+        $this->info("SAM BENDING items: {$samItems->count()}건");
+        $this->newLine();
+
+        // 3. 매칭 + 임포트
+        foreach ($samItems as $item) {
+            $options = json_decode($item->options ?? '{}', true) ?: [];
+
+            // 이미 bendingData가 있으면 skip (--force 아닌 경우)
+            if (! empty($options['bendingData']) && ! $force) {
+                $this->stats['already_has']++;
+
+                continue;
+            }
+
+            // chandj 매칭
+            $chandjRow = $this->findChandjMatch($item->code, $options, $chandjRows);
+
+            if (! $chandjRow) {
+                $this->stats['no_match']++;
+                $this->unmatchedItems[] = $item->code;
+
+                continue;
+            }
+
+            // bendingData 변환
+            $bendingData = $this->convertBendingData($chandjRow);
+
+            if (empty($bendingData)) {
+                $this->stats['no_bending_data']++;
+
+                continue;
+            }
+
+            // options 업데이트
+            $updates = ['bendingData' => $bendingData];
+
+            // 추가 속성 (비어있으면 채우기)
+            $optionalFields = [
+                'memo' => $chandjRow->memo,
+                'author' => $chandjRow->author,
+                'search_keyword' => $chandjRow->search_keyword,
+                'registration_date' => $chandjRow->registration_date,
+                'model_UA' => $chandjRow->model_UA,
+                'exit_direction' => $chandjRow->exit_direction,
+                'front_bottom_width' => $chandjRow->front_bottom_width,
+                'rail_width' => $chandjRow->rail_width,
+                'box_width' => $chandjRow->box_width,
+                'box_height' => $chandjRow->box_height,
+                'item_spec' => $chandjRow->item_spec,
+                'legacy_bending_num' => $chandjRow->num,
+            ];
+
+            foreach ($optionalFields as $key => $value) {
+                if (! empty($value) && empty($options[$key])) {
+                    $updates[$key] = $value;
+                }
+            }
+
+            $merged = array_merge($options, $updates);
+
+            if (! $dryRun) {
+                DB::table('items')->where('id', $item->id)->update([
+                    'options' => json_encode($merged, JSON_UNESCAPED_UNICODE),
+                    'updated_at' => now(),
+                ]);
+            }
+
+            $this->stats['matched']++;
+            $this->stats['updated']++;
+            $colCount = count($bendingData);
+            $this->line("  ✅ {$item->code} ← chandj#{$chandjRow->num} (전개도 {$colCount}열, +".implode(',', array_keys($updates)).')');
+        }
+
+        $this->showStats($dryRun);
+
+        return self::SUCCESS;
+    }
+
+    /**
+     * SAM item code → chandj bending 매칭
+     */
+    private function findChandjMatch(string $code, array $options, $chandjRows): ?object
+    {
+        // A) 한글 패턴 — code에서 속성 추출하여 매칭
+        if (! preg_match('/^BD-[A-Z]{2}-\d{2}$/', $code)) {
+            return $this->matchKoreanPattern($code, $chandjRows);
+        }
+
+        // B) PREFIX-LEN — PREFIX로 chandj 조건 결정
+        preg_match('/^BD-([A-Z]{2})-\d{2}$/', $code, $m);
+        $prefix = $m[1];
+
+        $mapping = self::PREFIX_TO_CHANDJ[$prefix] ?? null;
+        if (! $mapping) {
+            return null;
+        }
+
+        // same_as 참조
+        if (isset($mapping['same_as'])) {
+            $mapping = self::PREFIX_TO_CHANDJ[$mapping['same_as']] ?? null;
+            if (! $mapping) {
+                return null;
+            }
+        }
+
+        return $this->queryChangj($chandjRows, $mapping);
+    }
+
+    /**
+     * 한글 패턴 매칭
+     */
+    private function matchKoreanPattern(string $code, $chandjRows): ?object
+    {
+        // BD-가이드레일-KSS01-SUS-120*70
+        if (preg_match('/^BD-가이드레일-(\w+)-(\w+)-(.+)$/', $code, $m)) {
+            $material = str_contains($m[2], 'SUS') ? 'SUS 1.2T' : 'EGI 1.55T';
+
+            return $this->queryChangj($chandjRows, [
+                'item_bending' => '가이드레일',
+                'material' => $material,
+                'item_spec' => $m[3],
+            ]);
+        }
+
+        // BD-하단마감재-KSS01-SUS-60*40
+        if (preg_match('/^BD-하단마감재-(\w+)-(\w+)-(.+)$/', $code, $m)) {
+            $material = str_contains($m[2], 'SUS') ? 'SUS' : 'EGI';
+
+            return $this->queryChangj($chandjRows, [
+                'item_bending' => '하단마감재',
+                'material_like' => "%{$material}%",
+                'item_spec_like' => "%{$m[3]}%",
+            ]);
+        }
+
+        // BD-케이스-650*550 → chandj에서 itemName에 "650*550" 포함된 전면판 매칭
+        if (preg_match('/^BD-케이스-(\d+)\*(\d+)$/', $code, $m)) {
+            $spec = $m[1].'*'.$m[2];
+
+            return $chandjRows->first(function ($r) use ($spec) {
+                return (str_contains($r->itemName, $spec) || $r->item_spec === $spec)
+                    && str_contains($r->itemName, '전면');
+            });
+        }
+
+        // BD-마구리-655*505
+        if (preg_match('/^BD-마구리-(.+)$/', $code, $m)) {
+            return $chandjRows->first(fn ($r) => $r->item_bending === '마구리' && $r->item_spec === $m[1]);
+        }
+
+        // BD-L-BAR-KSS01-17*60
+        if (preg_match('/^BD-L-BAR-\w+-(.+)$/', $code, $m)) {
+            return $chandjRows->first(fn ($r) => $r->item_bending === 'L-BAR' && $r->item_spec === $m[1]);
+        }
+
+        // BD-보강평철-50
+        if (preg_match('/^BD-보강평철-(.+)$/', $code, $m)) {
+            return $chandjRows->first(fn ($r) => str_contains($r->itemName, '보강평철') && $r->item_spec === $m[1]);
+        }
+
+        return null;
+    }
+
+    /**
+     * chandj 컬렉션에서 조건으로 검색
+     */
+    private function queryChangj($rows, array $cond): ?object
+    {
+        return $rows->first(function ($r) use ($cond) {
+            if (isset($cond['item_sep']) && $r->item_sep !== $cond['item_sep']) {
+                return false;
+            }
+            if (isset($cond['item_bending']) && $r->item_bending !== $cond['item_bending']) {
+                return false;
+            }
+            if (isset($cond['material']) && $r->material !== $cond['material']) {
+                return false;
+            }
+            if (isset($cond['material_like']) && ! str_contains($r->material, str_replace('%', '', $cond['material_like']))) {
+                return false;
+            }
+            if (isset($cond['itemName_like']) && ! str_contains($r->itemName, str_replace('%', '', $cond['itemName_like']))) {
+                return false;
+            }
+            if (isset($cond['item_spec']) && $r->item_spec !== $cond['item_spec']) {
+                return false;
+            }
+            if (isset($cond['item_spec_like']) && ! str_contains($r->item_spec ?? '', str_replace('%', '', $cond['item_spec_like']))) {
+                return false;
+            }
+
+            return true;
+        });
+    }
+
+    /**
+     * chandj bending row → bendingData JSON 배열 변환
+     *
+     * 레거시: inputList=["10","11","110"], bendingrateList=["","-1",""], sumList=["10","21","131"], colorList=[false,false,true], AList=[false,false,false]
+     * SAM: [{"no":1,"input":10,"rate":"","sum":10,"color":false,"aAngle":false}, ...]
+     */
+    private function convertBendingData(object $row): array
+    {
+        $inputs = json_decode($row->inputList ?? '[]', true) ?: [];
+        $rates = json_decode($row->bendingrateList ?? '[]', true) ?: [];
+        $sums = json_decode($row->sumList ?? '[]', true) ?: [];
+        $colors = json_decode($row->colorList ?? '[]', true) ?: [];
+        $angles = json_decode($row->AList ?? '[]', true) ?: [];
+
+        if (empty($inputs)) {
+            return [];
+        }
+
+        $data = [];
+        $count = count($inputs);
+
+        for ($i = 0; $i < $count; $i++) {
+            $data[] = [
+                'no' => $i + 1,
+                'input' => (float) ($inputs[$i] ?? 0),
+                'rate' => (string) ($rates[$i] ?? ''),
+                'sum' => (float) ($sums[$i] ?? 0),
+                'color' => (bool) ($colors[$i] ?? false),
+                'aAngle' => (bool) ($angles[$i] ?? false),
+            ];
+        }
+
+        return $data;
+    }
+
+    private function showStats(bool $dryRun): void
+    {
+        $this->newLine();
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->info('📊 결과'.($dryRun ? ' (DRY-RUN)' : ''));
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+        $this->info("  SAM BENDING 전체: {$this->stats['total_sam']}건");
+        $this->info("  매칭 성공 (업데이트): {$this->stats['updated']}건");
+        $this->info("  이미 bendingData 있음 (skip): {$this->stats['already_has']}건");
+        $this->info("  매칭 실패: {$this->stats['no_match']}건");
+        if ($this->stats['no_bending_data'] > 0) {
+            $this->warn("  전개도 데이터 없음: {$this->stats['no_bending_data']}건");
+        }
+        $this->info('━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━');
+
+        if (! empty($this->unmatchedItems)) {
+            $this->newLine();
+            $this->warn('⚠️ 매칭 실패 항목:');
+            foreach ($this->unmatchedItems as $code) {
+                $this->line("  - {$code}");
+            }
+        }
+
+        if ($dryRun) {
+            $this->newLine();
+            $this->info('🔍 DRY-RUN 완료. --dry-run 제거하면 실제 반영됩니다.');
+        }
+    }
+}

app/Console/Commands/BendingModelImportAssemblyImages.php

@@ -0,0 +1,192 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Storage;
+
+/**
+ * 레거시 guiderail.json 결합형태 이미지 → SAM 모델 연결
+ */
+#[AsCommand(name: 'bending-model:import-assembly-images', description: '결합형태 이미지 → R2 마이그레이션')]
+class BendingModelImportAssemblyImages extends Command
+{
+    protected $signature = 'bending-model:import-assembly-images
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}
+                            {--source=https://5130.codebridge-x.com : 소스 URL}';
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+        $sourceBase = rtrim($this->option('source'), '/');
+
+        $this->info('=== 결합형태 이미지 → R2 마이그레이션 ===');
+
+        // 3개 JSON 파일 순차 처리
+        $jsonConfigs = [
+            ['file' => 'guiderail/guiderail.json', 'category' => 'GUIDERAIL_MODEL', 'imageBase' => ''],
+            ['file' => 'shutterbox/shutterbox.json', 'category' => 'SHUTTERBOX_MODEL', 'imageBase' => ''],
+            ['file' => 'bottombar/bottombar.json', 'category' => 'BOTTOMBAR_MODEL', 'imageBase' => ''],
+        ];
+
+        $uploaded = 0;
+        $skipped = 0;
+        $failed = 0;
+
+        foreach ($jsonConfigs as $jsonConfig) {
+            $jsonPath = base_path('../5130/' . $jsonConfig['file']);
+            if (! file_exists($jsonPath)) {
+                $resp = Http::withoutVerifying()->get("{$sourceBase}/{$jsonConfig['file']}");
+                $assemblyData = $resp->successful() ? $resp->json() : [];
+            } else {
+                $assemblyData = json_decode(file_get_contents($jsonPath), true) ?: [];
+            }
+
+            $this->info("--- {$jsonConfig['category']} ({$jsonConfig['file']}): " . count($assemblyData) . '건 ---');
+
+            foreach ($assemblyData as $entry) {
+                $imagePath = $entry['image'] ?? '';
+                if (! $imagePath) {
+                    continue;
+                }
+
+                // SAM 코드 생성 (카테고리별)
+                $code = $this->buildCode($entry, $jsonConfig['category']);
+                if (! $code) {
+                    continue;
+                }
+
+                $samItem = DB::table('items')
+                    ->where('tenant_id', $tenantId)
+                    ->where('code', $code)
+                    ->where('item_category', $jsonConfig['category'])
+                    ->whereNull('deleted_at')
+                    ->first(['id', 'code', 'options']);
+
+            if (! $samItem) {
+                $this->warn("  ⚠️ {$code}: SAM 모델 없음");
+                $failed++;
+
+                continue;
+            }
+
+            // 이미 이미지 있으면 스킵
+            $existing = File::where('tenant_id', $tenantId)
+                ->where('document_id', $samItem->id)
+                ->where('field_key', 'assembly_image')
+                ->whereNull('deleted_at')
+                ->first();
+
+            if ($existing) {
+                $skipped++;
+
+                continue;
+            }
+
+            $imageUrl = "{$sourceBase}{$imagePath}";
+
+            if ($dryRun) {
+                $this->line("  ✅ {$code} ← {$imagePath}");
+                $uploaded++;
+
+                continue;
+            }
+
+            try {
+                $response = Http::withoutVerifying()->timeout(15)->get($imageUrl);
+
+                if (! $response->successful()) {
+                    $this->warn("  ❌ {$code}: HTTP {$response->status()}");
+                    $failed++;
+
+                    continue;
+                }
+
+                $content = $response->body();
+                $ext = pathinfo($imagePath, PATHINFO_EXTENSION) ?: 'png';
+                $storedName = bin2hex(random_bytes(8)).'.'.strtolower($ext);
+                $directory = sprintf('%d/items/%s/%s', $tenantId, date('Y'), date('m'));
+                $filePath = $directory.'/'.$storedName;
+
+                Storage::disk('r2')->put($filePath, $content);
+
+                $file = File::create([
+                    'tenant_id' => $tenantId,
+                    'display_name' => basename($imagePath),
+                    'stored_name' => $storedName,
+                    'file_path' => $filePath,
+                    'file_size' => strlen($content),
+                    'mime_type' => $response->header('Content-Type', 'image/png'),
+                    'file_type' => 'image',
+                    'field_key' => 'assembly_image',
+                    'document_id' => $samItem->id,
+                    'document_type' => '1',
+                    'is_temp' => false,
+                    'uploaded_by' => 1,
+                    'created_by' => 1,
+                ]);
+
+                $this->line("  ✅ {$code} ← {$imagePath} → file_id={$file->id}");
+                $uploaded++;
+            } catch (\Exception $e) {
+                $this->error("  ❌ {$code}: {$e->getMessage()}");
+                $failed++;
+            }
+        }
+
+        } // end foreach jsonConfigs
+
+        $this->newLine();
+        $this->info("업로드: {$uploaded}건 | 스킵: {$skipped}건 | 실패: {$failed}건");
+
+        return self::SUCCESS;
+    }
+
+    private function buildCode(array $entry, string $category): ?string
+    {
+        if ($category === 'GUIDERAIL_MODEL') {
+            $modelName = $entry['model_name'] ?? '';
+            $checkType = $entry['check_type'] ?? '';
+            $finishType = $entry['finishing_type'] ?? '';
+            if (! $modelName) {
+                return null;
+            }
+            $finish = str_contains($finishType, 'SUS') ? 'SUS' : 'EGI';
+
+            return "GR-{$modelName}-{$checkType}-{$finish}";
+        }
+
+        if ($category === 'SHUTTERBOX_MODEL') {
+            $w = $entry['box_width'] ?? '';
+            $h = $entry['box_height'] ?? '';
+            $exit = $entry['exit_direction'] ?? '';
+            $exitShort = match ($exit) {
+                '양면 점검구' => '양면',
+                '밑면 점검구' => '밑면',
+                '후면 점검구' => '후면',
+                default => $exit,
+            };
+
+            return "SB-{$w}*{$h}-{$exitShort}";
+        }
+
+        if ($category === 'BOTTOMBAR_MODEL') {
+            $modelName = $entry['model_name'] ?? '';
+            $finishType = $entry['finishing_type'] ?? '';
+            if (! $modelName) {
+                return null;
+            }
+            $finish = str_contains($finishType, 'SUS') ? 'SUS' : 'EGI';
+
+            return "BB-{$modelName}-{$finish}";
+        }
+
+        return null;
+    }
+}

app/Console/Commands/BendingModelImportImages.php

@@ -0,0 +1,160 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Models\Commons\File;
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Http;
+use Illuminate\Support\Facades\Storage;
+
+/**
+ * 가이드레일/케이스/하단마감재 모델의 부품별 이미지 임포트
+ *
+ * chandj guiderail/shutterbox/bottombar components의 imgdata →
+ * 5130.codebridge-x.com에서 다운로드 → R2 업로드 → components에 file_id 추가
+ */
+#[AsCommand(name: 'bending-model:import-images', description: '절곡품 모델 부품별 이미지 → R2 마이그레이션')]
+class BendingModelImportImages extends Command
+{
+    protected $signature = 'bending-model:import-images
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}
+                            {--source=https://5130.codebridge-x.com/bending/img : 이미지 소스 URL}';
+
+    private int $uploaded = 0;
+
+    private int $skipped = 0;
+
+    private int $failed = 0;
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+        $sourceBase = rtrim($this->option('source'), '/');
+
+        $this->info('=== 절곡품 모델 부품 이미지 → R2 마이그레이션 ===');
+        $this->info('Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE'));
+        $this->newLine();
+
+        // chandj에서 원본 imgdata 조회
+        $chandjTables = [
+            'GUIDERAIL_MODEL' => 'guiderail',
+            'SHUTTERBOX_MODEL' => 'shutterbox',
+            'BOTTOMBAR_MODEL' => 'bottombar',
+        ];
+
+        foreach ($chandjTables as $category => $table) {
+            $this->info("--- {$category} ({$table}) ---");
+
+            $chandjRows = DB::connection('chandj')->table($table)->whereNull('is_deleted')->get();
+            $samItems = DB::table('items')->where('tenant_id', $tenantId)
+                ->where('item_category', $category)->whereNull('deleted_at')
+                ->get(['id', 'code', 'options']);
+
+            // legacy_num → chandj row 매핑
+            $chandjMap = [];
+            foreach ($chandjRows as $row) {
+                $chandjMap[$row->num] = $row;
+            }
+
+            foreach ($samItems as $samItem) {
+                $opts = json_decode($samItem->options, true) ?? [];
+                $legacyNum = $opts['legacy_num'] ?? $opts['legacy_guiderail_num'] ?? null;
+
+                if (! $legacyNum || ! isset($chandjMap[$legacyNum])) {
+                    continue;
+                }
+
+                $chandjRow = $chandjMap[$legacyNum];
+                $chandjComps = json_decode($chandjRow->bending_components ?? '[]', true) ?: [];
+                $components = $opts['components'] ?? [];
+                $updated = false;
+
+                foreach ($components as $idx => &$comp) {
+                    // chandj component에서 imgdata 찾기
+                    $chandjComp = $chandjComps[$idx] ?? null;
+                    $imgdata = $chandjComp['imgdata'] ?? null;
+
+                    if (! $imgdata || ! empty($comp['image_file_id'])) {
+                        continue;
+                    }
+
+                    $imageUrl = "{$sourceBase}/{$imgdata}";
+
+                    if ($dryRun) {
+                        $this->line("  ✅ {$samItem->code} #{$idx} ← {$imgdata}");
+                        $this->uploaded++;
+                        $updated = true;
+
+                        continue;
+                    }
+
+                    try {
+                        $response = Http::withoutVerifying()->timeout(15)->get($imageUrl);
+
+                        if (! $response->successful()) {
+                            $this->warn("  ❌ {$samItem->code} #{$idx}: HTTP {$response->status()}");
+                            $this->failed++;
+
+                            continue;
+                        }
+
+                        $imageContent = $response->body();
+                        $extension = pathinfo($imgdata, PATHINFO_EXTENSION) ?: 'png';
+                        $storedName = bin2hex(random_bytes(8)).'.'.strtolower($extension);
+                        $directory = sprintf('%d/items/%s/%s', $tenantId, date('Y'), date('m'));
+                        $filePath = $directory.'/'.$storedName;
+
+                        Storage::disk('r2')->put($filePath, $imageContent);
+
+                        $file = File::create([
+                            'tenant_id' => $tenantId,
+                            'display_name' => $imgdata,
+                            'stored_name' => $storedName,
+                            'file_path' => $filePath,
+                            'file_size' => strlen($imageContent),
+                            'mime_type' => $response->header('Content-Type', 'image/png'),
+                            'file_type' => 'image',
+                            'field_key' => 'bending_component_image',
+                            'document_id' => $samItem->id,
+                            'document_type' => '1',
+                            'is_temp' => false,
+                            'uploaded_by' => 1,
+                            'created_by' => 1,
+                        ]);
+
+                        $comp['image_file_id'] = $file->id;
+                        $comp['imgdata'] = $imgdata;
+                        $updated = true;
+                        $this->uploaded++;
+                        $this->line("  ✅ {$samItem->code} #{$idx} {$comp['itemName']} ← {$imgdata} → file_id={$file->id}");
+                    } catch (\Exception $e) {
+                        $this->error("  ❌ {$samItem->code} #{$idx}: {$e->getMessage()}");
+                        $this->failed++;
+                    }
+                }
+                unset($comp);
+
+                // components 업데이트
+                if ($updated && ! $dryRun) {
+                    $opts['components'] = $components;
+                    DB::table('items')->where('id', $samItem->id)->update([
+                        'options' => json_encode($opts, JSON_UNESCAPED_UNICODE),
+                        'updated_at' => now(),
+                    ]);
+                }
+            }
+        }
+
+        $this->newLine();
+        $this->info("업로드: {$this->uploaded}건 | 스킵: {$this->skipped}건 | 실패: {$this->failed}건");
+        if ($dryRun) {
+            $this->info('🔍 DRY-RUN 완료.');
+        }
+
+        return self::SUCCESS;
+    }
+}

app/Console/Commands/BendingProductImportLegacy.php

@@ -0,0 +1,200 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * chandj shutterbox(케이스) + bottombar(하단마감재) → SAM items 임포트
+ */
+#[AsCommand(name: 'bending-product:import-legacy', description: 'chandj 케이스/하단마감재 모델 → SAM items 임포트')]
+class BendingProductImportLegacy extends Command
+{
+    protected $signature = 'bending-product:import-legacy
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}';
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+
+        $this->info('=== 케이스/하단마감재 모델 → SAM 임포트 ===');
+        $this->info('Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE'));
+        $this->newLine();
+
+        // 케이스 (shutterbox)
+        $this->info('--- 케이스 (shutterbox) ---');
+        $cases = DB::connection('chandj')->table('shutterbox')->whereNull('is_deleted')->get();
+        $this->info("chandj shutterbox: {$cases->count()}건");
+        $caseCreated = $this->importItems($cases, 'SHUTTERBOX_MODEL', $tenantId, $dryRun);
+
+        $this->newLine();
+
+        // 하단마감재 (bottombar)
+        $this->info('--- 하단마감재 (bottombar) ---');
+        $bars = DB::connection('chandj')->table('bottombar')->whereNull('is_deleted')->get();
+        $this->info("chandj bottombar: {$bars->count()}건");
+        $barCreated = $this->importItems($bars, 'BOTTOMBAR_MODEL', $tenantId, $dryRun);
+
+        $this->newLine();
+        $this->info("결과: 케이스 {$caseCreated}건 + 하단마감재 {$barCreated}건");
+        if ($dryRun) {
+            $this->info('🔍 DRY-RUN 완료.');
+        }
+
+        return self::SUCCESS;
+    }
+
+    private function importItems($rows, string $category, int $tenantId, bool $dryRun): int
+    {
+        $created = 0;
+        $skipped = 0;
+
+        foreach ($rows as $row) {
+            $code = $this->buildCode($row, $category);
+            $name = $this->buildName($row, $category);
+
+            $existing = DB::table('items')
+                ->where('tenant_id', $tenantId)
+                ->where('code', $code)
+                ->whereNull('deleted_at')
+                ->first();
+
+            if ($existing) {
+                $skipped++;
+
+                continue;
+            }
+
+            $components = $this->convertComponents(json_decode($row->bending_components ?? '[]', true) ?: []);
+            $materialSummary = json_decode($row->material_summary ?? '{}', true) ?: [];
+
+            $options = $this->buildOptions($row, $category, $components, $materialSummary);
+
+            if (! $dryRun) {
+                DB::table('items')->insert([
+                    'tenant_id' => $tenantId,
+                    'code' => $code,
+                    'name' => $name,
+                    'item_type' => 'FG',
+                    'item_category' => $category,
+                    'unit' => 'SET',
+                    'options' => json_encode($options, JSON_UNESCAPED_UNICODE),
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+
+            $created++;
+            $this->line("  ✅ {$code} ({$name}) — 부품 ".count($components).'개');
+        }
+
+        $this->info("  생성: {$created}건 | 스킵: {$skipped}건");
+
+        return $created;
+    }
+
+    private function buildCode(object $row, string $category): string
+    {
+        if ($category === 'SHUTTERBOX_MODEL') {
+            $size = ($row->box_width ?? '').
+                '*'.($row->box_height ?? '');
+            $exit = match ($row->exit_direction ?? '') {
+                '양면 점검구' => '양면',
+                '밑면 점검구' => '밑면',
+                '후면 점검구' => '후면',
+                default => $row->exit_direction ?? '',
+            };
+
+            return "SB-{$size}-{$exit}";
+        }
+
+        // BOTTOMBAR_MODEL
+        $model = $row->model_name ?? 'UNKNOWN';
+        $finish = str_contains($row->finishing_type ?? '', 'SUS') ? 'SUS' : 'EGI';
+
+        return "BB-{$model}-{$finish}";
+    }
+
+    private function buildName(object $row, string $category): string
+    {
+        if ($category === 'SHUTTERBOX_MODEL') {
+            return "케이스 {$row->box_width}*{$row->box_height} {$row->exit_direction}";
+        }
+
+        return "하단마감재 {$row->model_name} {$row->firstitem}";
+    }
+
+    private function buildOptions(object $row, string $category, array $components, array $materialSummary): array
+    {
+        $base = [
+            'author' => $row->author ?? null,
+            'registration_date' => $row->registration_date ?? null,
+            'search_keyword' => $row->search_keyword ?? null,
+            'memo' => $row->remark ?? null,
+            'components' => $components,
+            'material_summary' => $materialSummary,
+            'source' => 'chandj_'.(strtolower($category)),
+            'legacy_num' => $row->num,
+        ];
+
+        if ($category === 'SHUTTERBOX_MODEL') {
+            return array_merge($base, [
+                'box_width' => (int) ($row->box_width ?? 0),
+                'box_height' => (int) ($row->box_height ?? 0),
+                'exit_direction' => $row->exit_direction ?? null,
+                'front_bottom_width' => $row->front_bottom_width ?? null,
+                'rail_width' => $row->rail_width ?? null,
+            ]);
+        }
+
+        // BOTTOMBAR_MODEL
+        return array_merge($base, [
+            'model_name' => $row->model_name ?? null,
+            'item_sep' => $row->firstitem ?? null,
+            'model_UA' => $row->model_UA ?? null,
+            'finishing_type' => $row->finishing_type ?? null,
+            'bar_width' => $row->bar_width ?? null,
+            'bar_height' => $row->bar_height ?? null,
+        ]);
+    }
+
+    private function convertComponents(array $legacyComps): array
+    {
+        return array_map(function ($c, $idx) {
+            $inputs = $c['inputList'] ?? [];
+            $rates = $c['bendingrateList'] ?? [];
+            $sums = $c['sumList'] ?? [];
+            $colors = $c['colorList'] ?? [];
+            $angles = $c['AList'] ?? [];
+
+            $bendingData = [];
+            for ($i = 0; $i < count($inputs); $i++) {
+                $bendingData[] = [
+                    'no' => $i + 1,
+                    'input' => (float) ($inputs[$i] ?? 0),
+                    'rate' => (string) ($rates[$i] ?? ''),
+                    'sum' => (float) ($sums[$i] ?? 0),
+                    'color' => (bool) ($colors[$i] ?? false),
+                    'aAngle' => (bool) ($angles[$i] ?? false),
+                ];
+            }
+
+            $lastSum = ! empty($sums) ? (float) end($sums) : ($c['widthsum'] ?? 0);
+
+            return [
+                'orderNumber' => $idx + 1,
+                'itemName' => $c['itemName'] ?? '',
+                'material' => $c['material'] ?? '',
+                'quantity' => (int) ($c['quantity'] ?? 1),
+                'width_sum' => (float) $lastSum,
+                'bendingData' => $bendingData,
+                'legacy_bending_num' => $c['source_num'] ?? $c['num'] ?? null,
+            ];
+        }, $legacyComps, array_keys($legacyComps));
+    }
+}

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/GuiderailImportLegacy.php

@@ -0,0 +1,136 @@
+<?php
+
+namespace App\Console\Commands;
+
+use Illuminate\Console\Attributes\AsCommand;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * chandj.guiderail → SAM items (item_category=GUIDERAIL_MODEL) 임포트
+ */
+#[AsCommand(name: 'guiderail:import-legacy', description: 'chandj 가이드레일 모델 → SAM items 임포트')]
+class GuiderailImportLegacy extends Command
+{
+    protected $signature = 'guiderail:import-legacy
+                            {--tenant_id=287 : Target tenant ID}
+                            {--dry-run : 실제 저장 없이 미리보기}';
+
+    public function handle(): int
+    {
+        $tenantId = (int) $this->option('tenant_id');
+        $dryRun = $this->option('dry-run');
+
+        $this->info('=== chandj guiderail → SAM 임포트 ===');
+        $this->info('Mode: '.($dryRun ? 'DRY-RUN' : 'LIVE'));
+
+        $rows = DB::connection('chandj')->table('guiderail')->whereNull('is_deleted')->get();
+        $this->info("chandj guiderail: {$rows->count()}건");
+
+        $created = 0;
+        $skipped = 0;
+
+        foreach ($rows as $row) {
+            $finish = str_contains($row->finishing_type ?? '', 'SUS') ? 'SUS' : 'EGI';
+            $code = 'GR-'.($row->model_name ?? 'UNKNOWN').'-'.($row->check_type ?? '').'-'.$finish;
+            $name = implode(' ', array_filter([$row->model_name, $row->check_type, $row->finishing_type]));
+
+            // 중복 확인
+            $existing = DB::table('items')
+                ->where('tenant_id', $tenantId)
+                ->where('code', $code)
+                ->whereNull('deleted_at')
+                ->first();
+
+            if ($existing) {
+                $skipped++;
+                continue;
+            }
+
+            // components 변환
+            $legacyComps = json_decode($row->bending_components ?? '[]', true) ?: [];
+            $components = array_map(fn ($c) => $this->convertComponent($c), $legacyComps);
+
+            $materialSummary = json_decode($row->material_summary ?? '{}', true) ?: [];
+
+            $options = [
+                'model_name' => $row->model_name,
+                'check_type' => $row->check_type,
+                'rail_width' => (int) $row->rail_width,
+                'rail_length' => (int) $row->rail_length,
+                'finishing_type' => $row->finishing_type,
+                'item_sep' => $row->firstitem,
+                'model_UA' => $row->model_UA,
+                'search_keyword' => $row->search_keyword,
+                'author' => $row->author,
+                'registration_date' => $row->registration_date,
+                'memo' => $row->remark,
+                'components' => $components,
+                'material_summary' => $materialSummary,
+                'source' => 'chandj_guiderail',
+                'legacy_guiderail_num' => $row->num,
+            ];
+
+            if (! $dryRun) {
+                DB::table('items')->insert([
+                    'tenant_id' => $tenantId,
+                    'code' => $code,
+                    'name' => $name,
+                    'item_type' => 'FG',
+                    'item_category' => 'GUIDERAIL_MODEL',
+                    'unit' => 'SET',
+                    'options' => json_encode($options, JSON_UNESCAPED_UNICODE),
+                    'is_active' => true,
+                    'created_at' => now(),
+                    'updated_at' => now(),
+                ]);
+            }
+
+            $created++;
+            $this->line("  ✅ {$code} ({$name}) — {$row->firstitem}/{$row->model_UA} — 부품 ".count($components).'개');
+        }
+
+        $this->newLine();
+        $this->info("생성: {$created}건 | 스킵(중복): {$skipped}건");
+
+        if ($dryRun) {
+            $this->info('🔍 DRY-RUN 완료.');
+        }
+
+        return self::SUCCESS;
+    }
+
+    private function convertComponent(array $c): array
+    {
+        $inputs = $c['inputList'] ?? [];
+        $rates = $c['bendingrateList'] ?? [];
+        $sums = $c['sumList'] ?? [];
+        $colors = $c['colorList'] ?? [];
+        $angles = $c['AList'] ?? [];
+
+        // bendingData 형식으로 변환
+        $bendingData = [];
+        for ($i = 0; $i < count($inputs); $i++) {
+            $bendingData[] = [
+                'no' => $i + 1,
+                'input' => (float) ($inputs[$i] ?? 0),
+                'rate' => (string) ($rates[$i] ?? ''),
+                'sum' => (float) ($sums[$i] ?? 0),
+                'color' => (bool) ($colors[$i] ?? false),
+                'aAngle' => (bool) ($angles[$i] ?? false),
+            ];
+        }
+
+        $lastSum = ! empty($sums) ? (float) end($sums) : 0;
+
+        return [
+            'orderNumber' => $c['orderNumber'] ?? null,
+            'itemName' => $c['itemName'] ?? '',
+            'material' => $c['material'] ?? '',
+            'quantity' => (int) ($c['quantity'] ?? 1),
+            'width_sum' => $lastSum,
+            'bendingData' => $bendingData,
+            'legacy_bending_num' => $c['num'] ?? null,
+        ];
+    }
+}

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/Exceptions/Handler.php

@@ -95,7 +95,7 @@ public function render($request, Throwable $exception)
             if ($exception instanceof BadRequestHttpException) {
                 return response()->json([
                     'success' => false,
-                    'message' => '잘못된 요청',
+                    'message' => $exception->getMessage() ?: '잘못된 요청',
                     'data' => null,
                 ], 400);
             }

app/Helpers/Legacy5130Calculator.php

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

app/Helpers/SafeMathEvaluator.php

@@ -0,0 +1,310 @@
+<?php
+
+namespace App\Helpers;
+
+use InvalidArgumentException;
+
+/**
+ * eval() 없이 산술 수식을 안전하게 계산하는 평가기
+ *
+ * Shunting-yard 알고리즘으로 중위 표기법 → 후위 표기법(RPN) 변환 후 계산
+ * 지원: 숫자, +, -, *, /, %, (, ), 단항 마이너스
+ */
+class SafeMathEvaluator
+{
+    private const OPERATORS = ['+', '-', '*', '/', '%'];
+
+    private const PRECEDENCE = [
+        '+' => 2,
+        '-' => 2,
+        '*' => 3,
+        '/' => 3,
+        '%' => 3,
+        'UNARY_MINUS' => 4,
+    ];
+
+    /**
+     * 산술 수식을 계산하여 float 반환
+     */
+    public static function calculate(string $expression): float
+    {
+        $expression = trim($expression);
+
+        if ($expression === '') {
+            return 0;
+        }
+
+        $tokens = self::tokenize($expression);
+
+        if (empty($tokens)) {
+            return 0;
+        }
+
+        $rpn = self::toRPN($tokens);
+
+        return self::evaluateRPN($rpn);
+    }
+
+    /**
+     * 비교식을 평가하여 bool 반환
+     * 예: "3000 <= 6000", "100 == 100", "5 > 3 && 2 < 4"
+     */
+    public static function compare(string $expression): bool
+    {
+        $expression = trim($expression);
+
+        // && 논리 AND 처리
+        if (str_contains($expression, '&&')) {
+            $parts = explode('&&', $expression);
+
+            foreach ($parts as $part) {
+                if (! self::compare(trim($part))) {
+                    return false;
+                }
+            }
+
+            return true;
+        }
+
+        // || 논리 OR 처리
+        if (str_contains($expression, '||')) {
+            $parts = explode('||', $expression);
+
+            foreach ($parts as $part) {
+                if (self::compare(trim($part))) {
+                    return true;
+                }
+            }
+
+            return false;
+        }
+
+        // 비교 연산자 추출 (2문자 먼저 검사)
+        $operators = ['>=', '<=', '!=', '==', '>', '<'];
+
+        foreach ($operators as $op) {
+            $pos = strpos($expression, $op);
+            if ($pos !== false) {
+                $left = self::calculate(substr($expression, 0, $pos));
+                $right = self::calculate(substr($expression, $pos + strlen($op)));
+
+                return match ($op) {
+                    '>=' => $left >= $right,
+                    '<=' => $left <= $right,
+                    '!=' => $left != $right,
+                    '==' => $left == $right,
+                    '>' => $left > $right,
+                    '<' => $left < $right,
+                };
+            }
+        }
+
+        // 비교 연산자가 없으면 수치를 boolean으로 평가
+        return (bool) self::calculate($expression);
+    }
+
+    /**
+     * 수식 문자열을 토큰 배열로 분리
+     */
+    private static function tokenize(string $expression): array
+    {
+        $tokens = [];
+        $len = strlen($expression);
+        $i = 0;
+
+        while ($i < $len) {
+            $char = $expression[$i];
+
+            // 공백 건너뛰기
+            if ($char === ' ' || $char === "\t") {
+                $i++;
+
+                continue;
+            }
+
+            // 숫자 (정수, 소수)
+            if (is_numeric($char) || ($char === '.' && $i + 1 < $len && is_numeric($expression[$i + 1]))) {
+                $num = '';
+                while ($i < $len && (is_numeric($expression[$i]) || $expression[$i] === '.')) {
+                    $num .= $expression[$i];
+                    $i++;
+                }
+                $tokens[] = ['type' => 'number', 'value' => (float) $num];
+
+                continue;
+            }
+
+            // 괄호
+            if ($char === '(') {
+                $tokens[] = ['type' => 'lparen'];
+                $i++;
+
+                continue;
+            }
+
+            if ($char === ')') {
+                $tokens[] = ['type' => 'rparen'];
+                $i++;
+
+                continue;
+            }
+
+            // 연산자
+            if (in_array($char, self::OPERATORS)) {
+                // 단항 마이너스 판별: 맨 앞이거나, 앞이 연산자 또는 여는 괄호인 경우
+                if ($char === '-') {
+                    $isUnary = empty($tokens)
+                        || $tokens[count($tokens) - 1]['type'] === 'operator'
+                        || $tokens[count($tokens) - 1]['type'] === 'lparen';
+
+                    if ($isUnary) {
+                        $tokens[] = ['type' => 'operator', 'value' => 'UNARY_MINUS'];
+                        $i++;
+
+                        continue;
+                    }
+                }
+
+                $tokens[] = ['type' => 'operator', 'value' => $char];
+                $i++;
+
+                continue;
+            }
+
+            throw new InvalidArgumentException("허용되지 않는 문자: '{$char}' (위치 {$i})");
+        }
+
+        return $tokens;
+    }
+
+    /**
+     * 중위 표기법 토큰 → 후위 표기법(RPN) 변환 (Shunting-yard)
+     */
+    private static function toRPN(array $tokens): array
+    {
+        $output = [];
+        $operatorStack = [];
+
+        foreach ($tokens as $token) {
+            if ($token['type'] === 'number') {
+                $output[] = $token;
+
+                continue;
+            }
+
+            if ($token['type'] === 'operator') {
+                $op = $token['value'];
+                $prec = self::PRECEDENCE[$op] ?? 0;
+
+                while (! empty($operatorStack)) {
+                    $top = end($operatorStack);
+                    if ($top['type'] === 'lparen') {
+                        break;
+                    }
+                    $topPrec = self::PRECEDENCE[$top['value']] ?? 0;
+
+                    // 단항 연산자는 오른쪽 결합
+                    if ($op === 'UNARY_MINUS') {
+                        if ($topPrec > $prec) {
+                            $output[] = array_pop($operatorStack);
+                        } else {
+                            break;
+                        }
+                    } else {
+                        // 이항 연산자는 왼쪽 결합 (같은 우선순위면 먼저 pop)
+                        if ($topPrec >= $prec) {
+                            $output[] = array_pop($operatorStack);
+                        } else {
+                            break;
+                        }
+                    }
+                }
+
+                $operatorStack[] = $token;
+
+                continue;
+            }
+
+            if ($token['type'] === 'lparen') {
+                $operatorStack[] = $token;
+
+                continue;
+            }
+
+            if ($token['type'] === 'rparen') {
+                while (! empty($operatorStack) && end($operatorStack)['type'] !== 'lparen') {
+                    $output[] = array_pop($operatorStack);
+                }
+                if (empty($operatorStack)) {
+                    throw new InvalidArgumentException('괄호 불일치: 여는 괄호 없음');
+                }
+                array_pop($operatorStack); // 여는 괄호 제거
+
+                continue;
+            }
+        }
+
+        while (! empty($operatorStack)) {
+            $top = array_pop($operatorStack);
+            if ($top['type'] === 'lparen') {
+                throw new InvalidArgumentException('괄호 불일치: 닫는 괄호 없음');
+            }
+            $output[] = $top;
+        }
+
+        return $output;
+    }
+
+    /**
+     * 후위 표기법(RPN) 계산
+     */
+    private static function evaluateRPN(array $rpn): float
+    {
+        $stack = [];
+
+        foreach ($rpn as $token) {
+            if ($token['type'] === 'number') {
+                $stack[] = $token['value'];
+
+                continue;
+            }
+
+            if ($token['type'] === 'operator') {
+                $op = $token['value'];
+
+                // 단항 마이너스
+                if ($op === 'UNARY_MINUS') {
+                    if (empty($stack)) {
+                        throw new InvalidArgumentException('수식 오류: 단항 마이너스 피연산자 없음');
+                    }
+                    $stack[] = -array_pop($stack);
+
+                    continue;
+                }
+
+                // 이항 연산자
+                if (count($stack) < 2) {
+                    throw new InvalidArgumentException('수식 오류: 피연산자 부족');
+                }
+
+                $right = array_pop($stack);
+                $left = array_pop($stack);
+
+                $stack[] = match ($op) {
+                    '+' => $left + $right,
+                    '-' => $left - $right,
+                    '*' => $left * $right,
+                    '/' => $right != 0 ? $left / $right : throw new InvalidArgumentException('0으로 나눌 수 없음'),
+                    '%' => $right != 0 ? fmod($left, $right) : throw new InvalidArgumentException('0으로 나눌 수 없음'),
+                    default => throw new InvalidArgumentException("알 수 없는 연산자: {$op}"),
+                };
+            }
+        }
+
+        if (count($stack) !== 1) {
+            throw new InvalidArgumentException('수식 오류: 결과가 하나가 아님');
+        }
+
+        return (float) $stack[0];
+    }
+}

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

@@ -4,13 +4,18 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Barobill\BarobillBankTransaction;
+use App\Models\Barobill\BarobillCardTransaction;
+use App\Models\Barobill\BarobillMember;
+use App\Services\Barobill\BarobillSoapService;
 use App\Services\BarobillService;
 use Illuminate\Http\Request;
 
 class BarobillController extends Controller
 {
     public function __construct(
-        private BarobillService $barobillService
+        private BarobillService $barobillService,
+        private BarobillSoapService $soapService,
     ) {}
 
     /**
@@ -19,17 +24,43 @@ public function __construct(
     public function status()
     {
         return ApiResponse::handle(function () {
+            $tenantId = app('tenant_id');
             $setting = $this->barobillService->getSetting();
+            $member = BarobillMember::withoutGlobalScopes()
+                ->where('tenant_id', $tenantId)
+                ->first();
+
+            $accountCount = 0;
+            $cardCount = 0;
+
+            if ($member) {
+                $accountCount = BarobillBankTransaction::withoutGlobalScopes()
+                    ->where('tenant_id', $tenantId)
+                    ->distinct('bank_account_num')
+                    ->count('bank_account_num');
+
+                $cardCount = BarobillCardTransaction::withoutGlobalScopes()
+                    ->where('tenant_id', $tenantId)
+                    ->distinct('card_num')
+                    ->count('card_num');
+            }
 
             return [
-                'bank_service_count' => 0,
+                'bank_service_count' => $accountCount,
-                'account_link_count' => 0,
+                'account_link_count' => $accountCount,
-                'member' => $setting ? [
+                'card_count' => $cardCount,
+                'member' => $member ? [
+                    'barobill_id' => $member->barobill_id,
+                    'biz_no' => $member->formatted_biz_no,
+                    'corp_name' => $member->corp_name,
+                    'status' => $member->status,
+                    'server_mode' => $member->server_mode ?? 'test',
+                ] : ($setting ? [
                     '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,
+                ] : null),
             ];
         }, __('message.fetched'));
     }
@@ -86,17 +117,21 @@ 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 +141,7 @@ 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 +151,7 @@ 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 +161,7 @@ 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/BarobillSyncController.php

@@ -0,0 +1,306 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Barobill\BarobillMember;
+use App\Services\Barobill\BarobillBankSyncService;
+use App\Services\Barobill\BarobillCardSyncService;
+use App\Services\Barobill\BarobillSoapService;
+use App\Services\Barobill\HometaxSyncService;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+
+class BarobillSyncController extends Controller
+{
+    public function __construct(
+        private BarobillSoapService $soapService,
+        private BarobillBankSyncService $bankSyncService,
+        private BarobillCardSyncService $cardSyncService,
+        private HometaxSyncService $hometaxSyncService,
+    ) {}
+
+    /**
+     * 수동 은행 동기화
+     */
+    public function syncBank(Request $request)
+    {
+        $data = $request->validate([
+            'start_date' => 'nullable|date_format:Ymd',
+            'end_date' => 'nullable|date_format:Ymd',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            $tenantId = app('tenant_id');
+            $startDate = $data['start_date'] ?? Carbon::now()->subMonth()->format('Ymd');
+            $endDate = $data['end_date'] ?? Carbon::now()->format('Ymd');
+
+            return $this->bankSyncService->syncIfNeeded($tenantId, $startDate, $endDate);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 수동 카드 동기화
+     */
+    public function syncCard(Request $request)
+    {
+        $data = $request->validate([
+            'start_date' => 'nullable|date_format:Ymd',
+            'end_date' => 'nullable|date_format:Ymd',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            $tenantId = app('tenant_id');
+            $startDate = $data['start_date'] ?? Carbon::now()->subMonth()->format('Ymd');
+            $endDate = $data['end_date'] ?? Carbon::now()->format('Ymd');
+
+            return $this->cardSyncService->syncCardTransactions($tenantId, $startDate, $endDate);
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 수동 홈택스 동기화
+     */
+    public function syncHometax(Request $request)
+    {
+        $data = $request->validate([
+            'invoices' => 'required|array',
+            'invoices.*.ntsConfirmNum' => 'required|string',
+            'invoice_type' => 'required|in:sales,purchase',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            $tenantId = app('tenant_id');
+
+            return $this->hometaxSyncService->syncInvoices(
+                $data['invoices'],
+                $tenantId,
+                $data['invoice_type']
+            );
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 등록계좌 목록 (SOAP 실시간)
+     */
+    public function accounts()
+    {
+        return ApiResponse::handle(function () {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['accounts' => [], 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+
+            return [
+                'accounts' => $this->bankSyncService->getRegisteredAccounts($member),
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 등록카드 목록 (SOAP 실시간)
+     */
+    public function cards()
+    {
+        return ApiResponse::handle(function () {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['cards' => [], 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+
+            return [
+                'cards' => $this->cardSyncService->getRegisteredCards($member),
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 인증서 상태 조회 (만료일, 유효성)
+     */
+    public function certificate()
+    {
+        return ApiResponse::handle(function () {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['certificate' => null, 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+            $corpNum = $member->biz_no;
+
+            $valid = $this->soapService->checkCertificateValid($corpNum);
+            $expireDate = $this->soapService->getCertificateExpireDate($corpNum);
+            $registDate = $this->soapService->getCertificateRegistDate($corpNum);
+
+            return [
+                'certificate' => [
+                    'is_valid' => $valid['success'] && ($valid['data'] ?? 0) >= 0,
+                    'expire_date' => $expireDate['success'] ? ($expireDate['data'] ?? null) : null,
+                    'regist_date' => $registDate['success'] ? ($registDate['data'] ?? null) : null,
+                ],
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 충전잔액 조회
+     */
+    public function balance()
+    {
+        return ApiResponse::handle(function () {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['balance' => null, 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+            $result = $this->soapService->getBalanceCostAmount($member->biz_no);
+
+            return [
+                'balance' => $result['success'] ? ($result['data'] ?? 0) : null,
+                'success' => $result['success'],
+                'error' => $result['error'] ?? null,
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 회원 등록 (SOAP RegistCorp)
+     */
+    public function registerMember(Request $request)
+    {
+        $data = $request->validate([
+            'biz_no' => 'required|string|size:10',
+            'corp_name' => 'required|string',
+            'ceo_name' => 'required|string',
+            'biz_type' => 'nullable|string',
+            'biz_class' => 'nullable|string',
+            'addr' => 'nullable|string',
+            'barobill_id' => 'required|string',
+            'barobill_pwd' => 'required|string',
+            'manager_name' => 'nullable|string',
+            'manager_hp' => 'nullable|string',
+            'manager_email' => 'nullable|email',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            $tenantId = app('tenant_id');
+            $this->soapService->initForMember(
+                BarobillMember::withoutGlobalScopes()->where('tenant_id', $tenantId)->first()
+                ?? new BarobillMember(['server_mode' => 'test'])
+            );
+
+            $result = $this->soapService->registCorp($data);
+
+            if ($result['success']) {
+                BarobillMember::withoutGlobalScopes()->updateOrCreate(
+                    ['tenant_id' => $tenantId],
+                    [
+                        'biz_no' => $data['biz_no'],
+                        'corp_name' => $data['corp_name'],
+                        'ceo_name' => $data['ceo_name'],
+                        'biz_type' => $data['biz_type'] ?? null,
+                        'biz_class' => $data['biz_class'] ?? null,
+                        'addr' => $data['addr'] ?? null,
+                        'barobill_id' => $data['barobill_id'],
+                        'barobill_pwd' => $data['barobill_pwd'],
+                        'manager_name' => $data['manager_name'] ?? null,
+                        'manager_hp' => $data['manager_hp'] ?? null,
+                        'manager_email' => $data['manager_email'] ?? null,
+                        'status' => 'active',
+                    ]
+                );
+            }
+
+            return $result;
+        }, __('message.created'));
+    }
+
+    /**
+     * 바로빌 회원 수정 (SOAP UpdateCorpInfo)
+     */
+    public function updateMember(Request $request)
+    {
+        $data = $request->validate([
+            'corp_name' => 'required|string',
+            'ceo_name' => 'required|string',
+            'biz_type' => 'nullable|string',
+            'biz_class' => 'nullable|string',
+            'addr' => 'nullable|string',
+            'manager_name' => 'nullable|string',
+            'manager_hp' => 'nullable|string',
+            'manager_email' => 'nullable|email',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['error' => 'NO_MEMBER', 'code' => 404, 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+
+            $data['biz_no'] = $member->biz_no;
+            $result = $this->soapService->updateCorpInfo($data);
+
+            if ($result['success']) {
+                $member->update([
+                    'corp_name' => $data['corp_name'],
+                    'ceo_name' => $data['ceo_name'],
+                    'biz_type' => $data['biz_type'] ?? $member->biz_type,
+                    'biz_class' => $data['biz_class'] ?? $member->biz_class,
+                    'addr' => $data['addr'] ?? $member->addr,
+                    'manager_name' => $data['manager_name'] ?? $member->manager_name,
+                    'manager_hp' => $data['manager_hp'] ?? $member->manager_hp,
+                    'manager_email' => $data['manager_email'] ?? $member->manager_email,
+                ]);
+            }
+
+            return $result;
+        }, __('message.updated'));
+    }
+
+    /**
+     * 바로빌 회원 상태 (SOAP GetCorpState)
+     */
+    public function memberStatus()
+    {
+        return ApiResponse::handle(function () {
+            $member = $this->getMember();
+            if (! $member) {
+                return ['status' => null, 'message' => '바로빌 회원 정보 없음'];
+            }
+
+            $this->soapService->initForMember($member);
+            $result = $this->soapService->getCorpState($member->biz_no);
+
+            return [
+                'member' => [
+                    'biz_no' => $member->formatted_biz_no,
+                    'corp_name' => $member->corp_name,
+                    'status' => $member->status,
+                    'server_mode' => $member->server_mode,
+                ],
+                'barobill_state' => $result['success'] ? $result['data'] : null,
+                'error' => $result['error'] ?? null,
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 현재 테넌트의 바로빌 회원 조회
+     */
+    private function getMember(): ?BarobillMember
+    {
+        $tenantId = app('tenant_id');
+
+        return BarobillMember::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->first();
+    }
+}

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

@@ -0,0 +1,119 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Models\Tenants\Receiving;
+use App\Services\BendingCodeService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class BendingController extends Controller
+{
+    public function __construct(
+        private readonly BendingCodeService $service
+    ) {}
+
+    /**
+     * 절곡품 코드맵 조회 (캐스케이딩 드롭다운용)
+     */
+    public function codeMap(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            return $this->service->getCodeMap();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 드롭다운 선택 → 품목 매핑 조회
+     */
+    public function resolveItem(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $prodCode = $request->query('prod');
+            $specCode = $request->query('spec');
+            $lengthCode = $request->query('length');
+
+            if (! $prodCode || ! $specCode || ! $lengthCode) {
+                return ['error' => 'MISSING_PARAMS', 'code' => 400, 'message' => 'prod, spec, length 파라미터가 필요합니다.'];
+            }
+
+            $item = $this->service->resolveItem($prodCode, $specCode, $lengthCode);
+
+            if (! $item) {
+                return ['error' => 'NOT_MAPPED', 'code' => 404, 'message' => '해당 조합에 매핑된 품목이 없습니다.'];
+            }
+
+            return $item;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 원자재 LOT 목록 조회 (수입검사 완료 입고 기준)
+     *
+     * 재질(material)이 일치하는 입고 LOT 목록 반환
+     */
+    public function materialLots(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $material = $request->query('material');
+
+            $query = Receiving::where('status', 'completed')
+                ->whereNotNull('lot_no')
+                ->where('lot_no', '!=', '');
+
+            // 재질(item_name 또는 specification)으로 필터링
+            if ($material) {
+                $query->where(function ($q) use ($material) {
+                    $q->where('item_name', 'LIKE', "%{$material}%")
+                        ->orWhere('specification', 'LIKE', "%{$material}%");
+                });
+            }
+
+            return $query->select([
+                'id',
+                'lot_no',
+                'supplier_lot',
+                'item_name',
+                'specification',
+                'receiving_qty',
+                'receiving_date',
+                'supplier',
+                'options',
+            ])
+                ->orderByDesc('receiving_date')
+                ->limit(50)
+                ->get();
+        }, __('message.fetched'));
+    }
+
+    /**
+     * LOT 번호 생성 (프리뷰 + 일련번호 확정)
+     */
+    public function generateLotNumber(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $prodCode = $request->input('prod_code');
+            $specCode = $request->input('spec_code');
+            $lengthCode = $request->input('length_code');
+            $regDate = $request->input('reg_date', now()->toDateString());
+
+            if (! $prodCode || ! $specCode || ! $lengthCode) {
+                return ['error' => 'MISSING_PARAMS', 'code' => 400, 'message' => 'prod_code, spec_code, length_code가 필요합니다.'];
+            }
+
+            $dateCode = BendingCodeService::generateDateCode($regDate);
+            $lotBase = "{$prodCode}{$specCode}{$dateCode}-{$lengthCode}";
+            $lotNumber = $this->service->generateLotNumber($lotBase);
+            $material = BendingCodeService::getMaterial($prodCode, $specCode);
+
+            return [
+                'lot_base' => $lotBase,
+                'lot_number' => $lotNumber,
+                'date_code' => $dateCode,
+                'material' => $material,
+            ];
+        }, __('message.fetched'));
+    }
+}

app/Http/Controllers/Api/V1/BendingItemController.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\Api\V1\BendingItemIndexRequest;
+use App\Http\Requests\Api\V1\BendingItemStoreRequest;
+use App\Http\Requests\Api\V1\BendingItemUpdateRequest;
+use App\Http\Resources\Api\V1\BendingItemResource;
+use App\Services\BendingItemService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class BendingItemController extends Controller
+{
+    public function __construct(private BendingItemService $service) {}
+
+    /**
+     * Bearer 토큰 없이 X-TENANT-ID 헤더로 컨텍스트 설정
+     */
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            // mng에서 Bearer 토큰 없이 호출 시 시스템 사용자(1)로 설정
+            app()->instance('api_user', 1);
+        }
+    }
+
+    public function index(BendingItemIndexRequest $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(function () use ($request) {
+            $paginator = $this->service->list($request->validated());
+            $paginator->getCollection()->transform(fn ($item) => (new BendingItemResource($item))->resolve());
+
+            return $paginator;
+        }, __('message.fetched'));
+    }
+
+    public function filters(Request $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->filters(),
+            __('message.fetched')
+        );
+    }
+
+    public function show(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->find($id)),
+            __('message.fetched')
+        );
+    }
+
+    public function store(BendingItemStoreRequest $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->create($request->validated())),
+            __('message.created')
+        );
+    }
+
+    public function update(BendingItemUpdateRequest $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new BendingItemResource($this->service->update($id, $request->validated())),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->delete($id),
+            __('message.deleted')
+        );
+    }
+}

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

@@ -4,7 +4,9 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Models\Tenants\JournalEntry;
 use App\Services\CardTransactionService;
+use App\Services\JournalSyncService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
 
@@ -14,7 +16,8 @@
 class CardTransactionController extends Controller
 {
     public function __construct(
-        protected CardTransactionService $service
+        protected CardTransactionService $service,
+        protected JournalSyncService $journalSyncService,
     ) {}
 
     /**
@@ -148,4 +151,105 @@ public function destroy(int $id): JsonResponse
             return $this->service->destroy($id);
         }, __('message.deleted'));
     }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 카드 거래 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "card_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey
+            );
+
+            if (! $data) {
+                return ['items' => []];
+            }
+
+            // 프론트엔드가 기대하는 items 형식으로 변환
+            $items = array_map(fn ($row) => [
+                'id' => $row['id'],
+                'supply_amount' => $row['debit_amount'],
+                'tax_amount' => 0,
+                'account_code' => $row['account_code'],
+                'deduction_type' => 'deductible',
+                'vendor_name' => $row['vendor_name'],
+                'description' => $row['memo'],
+                'memo' => '',
+            ], $data['rows']);
+
+            return ['items' => $items];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 거래 분개 저장
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'items' => 'required|array|min:1',
+                'items.*.supply_amount' => 'required|integer|min:0',
+                'items.*.tax_amount' => 'required|integer|min:0',
+                'items.*.account_code' => 'required|string|max:20',
+                'items.*.deduction_type' => 'nullable|string|max:20',
+                'items.*.vendor_name' => 'nullable|string|max:200',
+                'items.*.description' => 'nullable|string|max:500',
+                'items.*.memo' => 'nullable|string|max:500',
+            ]);
+
+            // 카드 거래 정보 조회 (날짜용)
+            $transaction = $this->service->show($id);
+            if (! $transaction) {
+                throw new \Illuminate\Database\Eloquent\ModelNotFoundException;
+            }
+
+            $entryDate = $transaction->used_at
+                ? $transaction->used_at->format('Y-m-d')
+                : ($transaction->withdrawal_date?->format('Y-m-d') ?? now()->format('Y-m-d'));
+
+            // items → journal rows 변환 (각 item을 차변 행으로)
+            $rows = [];
+            foreach ($validated['items'] as $item) {
+                $amount = ($item['supply_amount'] ?? 0) + ($item['tax_amount'] ?? 0);
+                $rows[] = [
+                    'side' => 'debit',
+                    'account_code' => $item['account_code'],
+                    'debit_amount' => $amount,
+                    'credit_amount' => 0,
+                    'vendor_name' => $item['vendor_name'] ?? '',
+                    'memo' => $item['description'] ?? $item['memo'] ?? '',
+                ];
+            }
+
+            // 대변 합계 행 (카드미지급금)
+            $totalAmount = array_sum(array_column($rows, 'debit_amount'));
+            $rows[] = [
+                'side' => 'credit',
+                'account_code' => '25300', // 미지급금 (표준 코드)
+                'account_name' => '미지급금',
+                'debit_amount' => 0,
+                'credit_amount' => $totalAmount,
+                'vendor_name' => $transaction->merchant_name ?? '',
+                'memo' => '카드결제',
+            ];
+
+            $sourceKey = "card_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_CARD_TRANSACTION,
+                $sourceKey,
+                $entryDate,
+                "카드거래 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
 }

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

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

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

@@ -20,6 +20,16 @@ public function index(Request $request)
         }, __('message.client.fetched'));
     }
 
+    /**
+     * 거래처 간단 목록 (id, name만 반환) - vendors 엔드포인트용
+     */
+    public function vendors(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->vendors($request->all());
+        }, __('message.client.fetched'));
+    }
+
     public function show(int $id)
     {
         return ApiResponse::handle(function () use ($id) {

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/Documents/DocumentController.php

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

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

@@ -12,6 +12,20 @@
 
 class FileStorageController extends Controller
 {
+    /**
+     * Bearer 토큰 없이 X-TENANT-ID 헤더로 컨텍스트 설정 (MNG 프록시 호출용)
+     */
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            app()->instance('api_user', 1);
+        }
+    }
+
     /**
      * Upload file to temp
      */
@@ -83,14 +97,29 @@ public function trash()
     }
 
     /**
-     * Download file
+     * Download file (attachment)
      */
-    public function download(int $id)
+    public function download(int $id, Request $request)
     {
+        $this->ensureContext($request);
+
         $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, Request $request)
+    {
+        $this->ensureContext($request);
+
+        $service = new FileStorageService;
+        $file = $service->getFile($id);
+
+        return $file->download(inline: true);
     }
 
     /**

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

@@ -0,0 +1,89 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Resources\Api\V1\GuiderailModelResource;
+use App\Services\GuiderailModelService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class GuiderailModelController extends Controller
+{
+    public function __construct(private GuiderailModelService $service) {}
+
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            app()->instance('api_user', 1);
+        }
+    }
+
+    public function index(Request $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(function () use ($request) {
+            $params = $request->only(['item_category', 'item_sep', 'model_UA', 'check_type', 'model_name', 'search', 'page', 'size']);
+            $paginator = $this->service->list($params);
+            $paginator->getCollection()->transform(fn ($item) => (new GuiderailModelResource($item))->resolve());
+
+            return $paginator;
+        }, __('message.fetched'));
+    }
+
+    public function filters(Request $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->filters(),
+            __('message.fetched')
+        );
+    }
+
+    public function show(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new GuiderailModelResource($this->service->find($id)),
+            __('message.fetched')
+        );
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new GuiderailModelResource($this->service->create($request->all())),
+            __('message.created')
+        );
+    }
+
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => new GuiderailModelResource($this->service->update($id, $request->all())),
+            __('message.updated')
+        );
+    }
+
+    public function destroy(Request $request, int $id): JsonResponse
+    {
+        $this->ensureContext($request);
+
+        return ApiResponse::handle(
+            fn () => $this->service->delete($id),
+            __('message.deleted')
+        );
+    }
+}

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

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

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

@@ -28,6 +28,7 @@ public function index(Request $request)
                 'category_id' => $request->input('category_id'),
                 'item_type' => $request->input('type') ?? $request->input('item_type'),
                 'item_category' => $request->input('item_category'),
+                'bom_category' => $request->input('bom_category'),
                 'group_id' => $request->input('group_id'),
                 'active' => $request->input('is_active') ?? $request->input('active'),
                 'has_bom' => $request->input('has_bom'),

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

@@ -26,6 +26,20 @@ class ItemsFileController extends Controller
      */
     private const ITEM_GROUP_ID = '1';
 
+    /**
+     * Bearer 토큰 없이 X-TENANT-ID 헤더로 컨텍스트 설정 (MNG 프록시 호출용)
+     */
+    private function ensureContext(Request $request): void
+    {
+        if (! app()->bound('tenant_id') || ! app('tenant_id')) {
+            $tenantId = (int) ($request->header('X-TENANT-ID') ?: 287);
+            app()->instance('tenant_id', $tenantId);
+        }
+        if (! app()->bound('api_user') || ! app('api_user')) {
+            app()->instance('api_user', 1);
+        }
+    }
+
     /**
      * 파일 목록 조회
      *
@@ -33,6 +47,7 @@ class ItemsFileController extends Controller
      */
     public function index(int $id, Request $request)
     {
+        $this->ensureContext($request);
         return ApiResponse::handle(function () use ($id, $request) {
             $tenantId = app('tenant_id');
             $fieldKey = $request->input('field_key');
@@ -69,6 +84,7 @@ public function index(int $id, Request $request)
      */
     public function upload(int $id, ItemFileUploadRequest $request)
     {
+        $this->ensureContext($request);
         return ApiResponse::handle(function () use ($id, $request) {
             $tenantId = app('tenant_id');
             $userId = auth()->id() ?? app('api_user');
@@ -109,7 +125,7 @@ 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();
@@ -152,6 +168,7 @@ public function upload(int $id, ItemFileUploadRequest $request)
      */
     public function delete(int $id, mixed $fileId, Request $request)
     {
+        $this->ensureContext($request);
         $fileId = (int) $fileId;
 
         return ApiResponse::handle(function () use ($id, $fileId) {

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

@@ -30,10 +30,10 @@ public function index(Request $request)
     /**
      * 통계 조회
      */
-    public function stats()
+    public function stats(Request $request)
     {
-        return ApiResponse::handle(function () {
+        return ApiResponse::handle(function () use ($request) {
-            return $this->service->stats();
+            return $this->service->stats($request->input('order_type'));
         }, __('message.order.fetched'));
     }
 

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

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

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

@@ -0,0 +1,67 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\PerformanceReportConfirmRequest;
+use App\Http\Requests\Quality\PerformanceReportMemoRequest;
+use App\Services\PerformanceReportService;
+use Illuminate\Http\Request;
+
+class PerformanceReportController extends Controller
+{
+    public function __construct(private PerformanceReportService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function confirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->confirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function unconfirm(PerformanceReportConfirmRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->unconfirm($request->validated()['ids']);
+        }, __('message.updated'));
+    }
+
+    public function updateMemo(PerformanceReportMemoRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->validated();
+
+            return $this->service->updateMemo($data['ids'], $data['memo']);
+        }, __('message.updated'));
+    }
+
+    public function missing(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->missing($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function exportExcel(Request $request)
+    {
+        $year = (int) $request->input('year', now()->year);
+        $quarter = (int) $request->input('quarter', ceil(now()->month / 3));
+
+        return $this->service->exportConfirmed($year, $quarter);
+    }
+}

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

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

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

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

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

@@ -0,0 +1,147 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\Quality\QualityDocumentStoreRequest;
+use App\Http\Requests\Quality\QualityDocumentUpdateRequest;
+use App\Services\QualityDocumentService;
+use Illuminate\Http\Request;
+
+class QualityDocumentController extends Controller
+{
+    public function __construct(private QualityDocumentService $service) {}
+
+    public function index(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->index($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function stats(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->stats($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function calendar(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->calendar($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function availableOrders(Request $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->availableOrders($request->all());
+        }, __('message.fetched'));
+    }
+
+    public function show(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->show($id);
+        }, __('message.fetched'));
+    }
+
+    public function store(QualityDocumentStoreRequest $request)
+    {
+        return ApiResponse::handle(function () use ($request) {
+            return $this->service->store($request->validated());
+        }, __('message.created'));
+    }
+
+    public function update(QualityDocumentUpdateRequest $request, int $id)
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->update($id, $request->validated());
+        }, __('message.updated'));
+    }
+
+    public function destroy(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $this->service->destroy($id);
+
+            return 'success';
+        }, __('message.deleted'));
+    }
+
+    public function complete(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->complete($id);
+        }, __('message.updated'));
+    }
+
+    public function attachOrders(Request $request, int $id)
+    {
+        $request->validate([
+            'order_ids' => ['required', 'array', 'min:1'],
+            'order_ids.*' => ['required', 'integer'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id) {
+            return $this->service->attachOrders($id, $request->input('order_ids'));
+        }, __('message.updated'));
+    }
+
+    public function detachOrder(int $id, int $orderId)
+    {
+        return ApiResponse::handle(function () use ($id, $orderId) {
+            return $this->service->detachOrder($id, $orderId);
+        }, __('message.updated'));
+    }
+
+    public function inspectLocation(Request $request, int $id, int $locId)
+    {
+        $request->validate([
+            'post_width' => ['nullable', 'integer'],
+            'post_height' => ['nullable', 'integer'],
+            'change_reason' => ['nullable', 'string', 'max:500'],
+            'inspection_status' => ['nullable', 'string', 'in:pending,completed'],
+        ]);
+
+        return ApiResponse::handle(function () use ($request, $id, $locId) {
+            return $this->service->inspectLocation($id, $locId, $request->all());
+        }, __('message.updated'));
+    }
+
+    public function requestDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->requestDocument($id);
+        }, __('message.fetched'));
+    }
+
+    public function resultDocument(int $id)
+    {
+        return ApiResponse::handle(function () use ($id) {
+            return $this->service->resultDocument($id);
+        }, __('message.fetched'));
+    }
+
+    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/StockController.php

@@ -4,6 +4,7 @@
 
 use App\Helpers\ApiResponse;
 use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\Stock\StoreStockAdjustmentRequest;
 use App\Services\StockService;
 use Illuminate\Http\JsonResponse;
 use Illuminate\Http\Request;
@@ -71,4 +72,32 @@ public function statsByItemType(): JsonResponse
 
         return ApiResponse::success($stats, __('message.fetched'));
     }
+
+    /**
+     * 재고 조정 이력 조회
+     */
+    public function adjustments(int $id): JsonResponse
+    {
+        try {
+            $adjustments = $this->service->adjustments($id);
+
+            return ApiResponse::success($adjustments, __('message.fetched'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.stock.not_found'), 404);
+        }
+    }
+
+    /**
+     * 재고 조정 등록
+     */
+    public function storeAdjustment(int $id, StoreStockAdjustmentRequest $request): JsonResponse
+    {
+        try {
+            $result = $this->service->createAdjustment($id, $request->validated());
+
+            return ApiResponse::success($result, __('message.created'));
+        } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+            return ApiResponse::error(__('error.stock.not_found'), 404);
+        }
+    }
 }

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

@@ -10,12 +10,33 @@
 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 App\Services\TenantSettingService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
 
 class TaxInvoiceController extends Controller
 {
+    private const SUPPLIER_GROUP = 'supplier';
+
+    private const SUPPLIER_KEYS = [
+        'business_number',
+        'company_name',
+        'representative_name',
+        'address',
+        'business_type',
+        'business_item',
+        'contact_name',
+        'contact_phone',
+        'contact_email',
+    ];
+
     public function __construct(
-        private TaxInvoiceService $taxInvoiceService
+        private TaxInvoiceService $taxInvoiceService,
+        private JournalSyncService $journalSyncService,
+        private TenantSettingService $tenantSettingService,
     ) {}
 
     /**
@@ -23,12 +44,9 @@ 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 +54,9 @@ 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 +64,9 @@ 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 +74,9 @@ 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 +84,11 @@ 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 +96,9 @@ 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 +106,9 @@ 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 +116,9 @@ 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 +126,9 @@ 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 +136,121 @@ 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,
+    // 공급자 설정 (Supplier Settings)
-            message: __('message.fetched')
+    // =========================================================================
-        );
+
+    /**
+     * 공급자 설정 조회
+     */
+    public function getSupplierSettings(): JsonResponse
+    {
+        return ApiResponse::handle(function () {
+            $settings = $this->tenantSettingService->getByGroup(self::SUPPLIER_GROUP);
+
+            $result = [];
+            foreach (self::SUPPLIER_KEYS as $key) {
+                $result[$key] = $settings[$key] ?? null;
+            }
+
+            return $result;
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공급자 설정 저장
+     */
+    public function saveSupplierSettings(Request $request): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request) {
+            $data = $request->only(self::SUPPLIER_KEYS);
+
+            $settings = [];
+            foreach ($data as $key => $value) {
+                if (in_array($key, self::SUPPLIER_KEYS)) {
+                    $settings[$key] = $value;
+                }
+            }
+
+            $this->tenantSettingService->setMany(self::SUPPLIER_GROUP, $settings);
+
+            return $settings;
+        }, __('message.updated'));
+    }
+
+    // =========================================================================
+    // 분개 (Journal Entries)
+    // =========================================================================
+
+    /**
+     * 세금계산서 분개 조회
+     */
+    public function getJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+            $data = $this->journalSyncService->getForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+
+            return $data ?? ['rows' => []];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 세금계산서 분개 저장/수정
+     */
+    public function storeJournalEntries(Request $request, int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($request, $id) {
+            $validated = $request->validate([
+                'rows' => 'required|array|min:1',
+                'rows.*.side' => 'required|in:debit,credit',
+                'rows.*.account_subject' => 'required|string|max:20',
+                'rows.*.debit_amount' => 'required|integer|min:0',
+                'rows.*.credit_amount' => 'required|integer|min:0',
+            ]);
+
+            // 세금계산서 정보 조회 (entry_date용)
+            $taxInvoice = $this->taxInvoiceService->show($id);
+
+            $rows = array_map(fn ($row) => [
+                'side' => $row['side'],
+                'account_code' => $row['account_subject'],
+                'debit_amount' => $row['debit_amount'],
+                'credit_amount' => $row['credit_amount'],
+            ], $validated['rows']);
+
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->saveForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey,
+                $taxInvoice->issue_date?->format('Y-m-d') ?? now()->format('Y-m-d'),
+                "세금계산서 분개 (#{$id})",
+                $rows,
+            );
+        }, __('message.created'));
+    }
+
+    /**
+     * 세금계산서 분개 삭제
+     */
+    public function deleteJournalEntries(int $id): JsonResponse
+    {
+        return ApiResponse::handle(function () use ($id) {
+            $sourceKey = "tax_invoice_{$id}";
+
+            return $this->journalSyncService->deleteForSource(
+                JournalEntry::SOURCE_TAX_INVOICE,
+                $sourceKey
+            );
+        }, __('message.deleted'));
     }
 }

app/Http/Controllers/Api/V1/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',
@@ -124,6 +125,13 @@ public function handle(Request $request, Closure $next)
             'api/v1/internal/exchange-token', // 내부 서버간 토큰 교환 (HMAC 인증 사용)
             'api/v1/admin/fcm/*',             // Admin FCM API (MNG에서 API Key만으로 접근)
             'api/v1/app/*',                   // 앱 버전 확인/다운로드 (API Key만 필요)
+            'api/v1/bending-items',           // 절곡품 목록 (MNG에서 API Key만으로 접근)
+            'api/v1/bending-items/*',         // 절곡품 상세/필터
+            'api/v1/guiderail-models',        // 절곡품 모델 목록
+            'api/v1/guiderail-models/*',      // 절곡품 모델 상세/필터
+            'api/v1/items/*/files',           // 품목 파일 업로드/조회
+            'api/v1/files/*/view',            // 파일 인라인 보기 (MNG 이미지 표시)
+            'api/v1/files/*/download',        // 파일 다운로드
         ];
 
         // 현재 라우트 확인 (경로 또는 이름)

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/Api/V1/BendingItemIndexRequest.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests\Api\V1;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BendingItemIndexRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'item_sep' => 'nullable|string|in:스크린,철재',
+            'item_bending' => 'nullable|string',
+            'material' => 'nullable|string',
+            'model_UA' => 'nullable|string|in:인정,비인정',
+            'model_name' => 'nullable|string',
+            'search' => 'nullable|string|max:100',
+            'page' => 'nullable|integer|min:1',
+            'size' => 'nullable|integer|min:1|max:200',
+        ];
+    }
+}

app/Http/Requests/Api/V1/BendingItemStoreRequest.php

@@ -0,0 +1,47 @@
+<?php
+
+namespace App\Http\Requests\Api\V1;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BendingItemStoreRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => 'required|string|max:100|unique:items,code',
+            'name' => 'required|string|max:200',
+            'unit' => 'nullable|string|max:20',
+            'item_name' => 'required|string|max:50',
+            'item_sep' => 'required|in:스크린,철재',
+            'item_bending' => 'required|string|max:50',
+            'material' => 'required|string|max:50',
+            'model_UA' => 'nullable|in:인정,비인정',
+            'item_spec' => 'nullable|string|max:50',
+            'model_name' => 'nullable|string|max:30',
+            'search_keyword' => 'nullable|string|max:100',
+            'rail_width' => 'nullable|integer',
+            'memo' => 'nullable|string|max:500',
+            'author' => 'nullable|string|max:50',
+            'registration_date' => 'nullable|date',
+            // 케이스 전용
+            'exit_direction' => 'nullable|string|max:30',
+            'front_bottom_width' => 'nullable|integer',
+            'box_width' => 'nullable|integer',
+            'box_height' => 'nullable|integer',
+            // 전개도
+            'bendingData' => 'nullable|array',
+            'bendingData.*.no' => 'required|integer',
+            'bendingData.*.input' => 'required|numeric',
+            'bendingData.*.rate' => 'nullable|string',
+            'bendingData.*.sum' => 'required|numeric',
+            'bendingData.*.color' => 'required|boolean',
+            'bendingData.*.aAngle' => 'required|boolean',
+        ];
+    }
+}

app/Http/Requests/Api/V1/BendingItemUpdateRequest.php

@@ -0,0 +1,46 @@
+<?php
+
+namespace App\Http\Requests\Api\V1;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class BendingItemUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => 'sometimes|string|max:100',
+            'name' => 'sometimes|string|max:200',
+            'item_name' => 'sometimes|string|max:50',
+            'item_sep' => 'sometimes|in:스크린,철재',
+            'item_bending' => 'sometimes|string|max:50',
+            'material' => 'sometimes|string|max:50',
+            'model_UA' => 'nullable|in:인정,비인정',
+            'item_spec' => 'nullable|string|max:50',
+            'model_name' => 'nullable|string|max:30',
+            'search_keyword' => 'nullable|string|max:100',
+            'rail_width' => 'nullable|integer',
+            'memo' => 'nullable|string|max:500',
+            'author' => 'nullable|string|max:50',
+            'registration_date' => 'nullable|date',
+            // 케이스 전용
+            'exit_direction' => 'nullable|string|max:30',
+            'front_bottom_width' => 'nullable|integer',
+            'box_width' => 'nullable|integer',
+            'box_height' => 'nullable|integer',
+            // 전개도
+            'bendingData' => 'nullable|array',
+            'bendingData.*.no' => 'required|integer',
+            'bendingData.*.input' => 'required|numeric',
+            'bendingData.*.rate' => 'nullable|string',
+            'bendingData.*.sum' => 'required|numeric',
+            'bendingData.*.color' => 'required|boolean',
+            'bendingData.*.aAngle' => 'required|boolean',
+        ];
+    }
+}

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/Document/StoreRequest.php

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

app/Http/Requests/Document/UpdateRequest.php

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

app/Http/Requests/Document/UpsertRequest.php

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

app/Http/Requests/Equipment/StoreEquipmentPhotoRequest.php

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

app/Http/Requests/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/Order/CreateFromQuoteRequest.php

@@ -16,6 +16,13 @@ public function rules(): array
         return [
             'delivery_date' => 'nullable|date',
             'memo' => 'nullable|string',
+            'delivery_method_code' => 'nullable|string',
+            'options' => 'nullable|array',
+            'options.receiver' => 'nullable|string',
+            'options.receiver_contact' => 'nullable|string',
+            'options.shipping_address' => 'nullable|string',
+            'options.shipping_address_detail' => 'nullable|string',
+            'options.shipping_cost_code' => 'nullable|string',
         ];
     }
 

app/Http/Requests/Order/StoreOrderRequest.php

@@ -18,7 +18,7 @@ public function rules(): array
         return [
             // 기본 정보
             'quote_id' => 'nullable|integer|exists:quotes,id',
-            'order_type_code' => ['nullable', Rule::in([Order::TYPE_ORDER, Order::TYPE_PURCHASE])],
+            'order_type_code' => ['nullable', Rule::in([Order::TYPE_ORDER, Order::TYPE_PURCHASE, Order::TYPE_STOCK])],
             'status_code' => ['nullable', Rule::in([
                 Order::STATUS_DRAFT,
                 Order::STATUS_CONFIRMED,
@@ -55,6 +55,18 @@ public function rules(): array
             'options.shipping_address' => 'nullable|string|max:500',
             'options.shipping_address_detail' => 'nullable|string|max:500',
             'options.manager_name' => 'nullable|string|max:100',
+            'options.production_reason' => 'nullable|string|max:500',
+            'options.target_stock_qty' => 'nullable|numeric|min:0',
+
+            // 절곡품 LOT 정보 (STOCK 전용)
+            'options.bending_lot' => 'nullable|array',
+            'options.bending_lot.lot_number' => 'nullable|string|max:30',
+            'options.bending_lot.prod_code' => 'nullable|string|max:2',
+            'options.bending_lot.spec_code' => 'nullable|string|max:2',
+            'options.bending_lot.length_code' => 'nullable|string|max:2',
+            'options.bending_lot.raw_lot_no' => 'nullable|string|max:50',
+            'options.bending_lot.fabric_lot_no' => 'nullable|string|max:50',
+            'options.bending_lot.material' => 'nullable|string|max:50',
 
             // 품목 배열
             'items' => 'nullable|array',

app/Http/Requests/Order/UpdateOrderRequest.php

@@ -17,7 +17,7 @@ public function rules(): array
     {
         return [
             // 기본 정보 (order_no는 수정 불가)
-            'order_type_code' => ['nullable', Rule::in([Order::TYPE_ORDER, Order::TYPE_PURCHASE])],
+            'order_type_code' => ['nullable', Rule::in([Order::TYPE_ORDER, Order::TYPE_PURCHASE, Order::TYPE_STOCK])],
             'category_code' => 'nullable|string|max:50',
 
             // 거래처 정보
@@ -49,6 +49,18 @@ public function rules(): array
             'options.shipping_address' => 'nullable|string|max:500',
             'options.shipping_address_detail' => 'nullable|string|max:500',
             'options.manager_name' => 'nullable|string|max:100',
+            'options.production_reason' => 'nullable|string|max:500',
+            'options.target_stock_qty' => 'nullable|numeric|min:0',
+
+            // 절곡품 LOT 정보 (STOCK 전용)
+            'options.bending_lot' => 'nullable|array',
+            'options.bending_lot.lot_number' => 'nullable|string|max:30',
+            'options.bending_lot.prod_code' => 'nullable|string|max:2',
+            'options.bending_lot.spec_code' => 'nullable|string|max:2',
+            'options.bending_lot.length_code' => 'nullable|string|max:2',
+            'options.bending_lot.raw_lot_no' => 'nullable|string|max:50',
+            'options.bending_lot.fabric_lot_no' => 'nullable|string|max:50',
+            'options.bending_lot.material' => 'nullable|string|max:50',
 
             // 품목 배열 (전체 교체)
             'items' => 'nullable|array',

app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php

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

app/Http/Requests/Qms/AuditChecklistStoreRequest.php

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

app/Http/Requests/Qms/AuditChecklistUpdateRequest.php

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

app/Http/Requests/Qms/QmsLotAuditConfirmRequest.php

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

app/Http/Requests/Qms/QmsLotAuditDocumentDetailRequest.php

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

app/Http/Requests/Qms/QmsLotAuditIndexRequest.php

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

app/Http/Requests/Quality/PerformanceReportConfirmRequest.php

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

app/Http/Requests/Quality/PerformanceReportMemoRequest.php

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

app/Http/Requests/Quality/QualityDocumentStoreRequest.php

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

app/Http/Requests/Quality/QualityDocumentUpdateRequest.php

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

app/Http/Requests/Quality/SaveChecklistTemplateRequest.php

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

app/Http/Requests/Quote/QuoteBomBulkCalculateRequest.php

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

app/Http/Requests/Quote/QuoteBomCalculateRequest.php

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

app/Http/Requests/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',
+        ];
+    }
+}