feat: [품질검사] 수주 선택 필터링 + 개소 상세 + 검사 상태 개선

- availableOrders: client_id/item_id 필터 파라미터 지원
- availableOrders: 응답에 client_id, client_name, item_id, item_name, locations(개소 상세) 추가
- show: 개소별 데이터에 거래처/모델 정보 포함
- DocumentService: fqcStatus rootNodes 기반으로 변경

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

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

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

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

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

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

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

.serena/project.yml

@@ -107,3 +107,10 @@ fixed_tools: []
 # override of the corresponding setting in serena_config.yml, see the documentation there.
 # If null or missing, the value from the global config is used.
 symbol_info_budget:
+
+# The language backend to use for this project.
+# If not set, the global setting from serena_config.yml is used.
+# Valid values: LSP, JetBrains
+# Note: the backend is fixed at startup. If a project with a different backend
+# is activated post-init, an error will be returned.
+language_backend:

CLAUDE.md

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

Jenkinsfile

@@ -17,7 +17,7 @@ pipeline {
                 script {
                     env.GIT_COMMIT_MSG = sh(script: "git log -1 --pretty=format:'%s'", returnStdout: true).trim()
                 }
-                slackSend channel: '#product_infra', color: '#439FE0', tokenCredentialId: 'slack-token',
+                slackSend channel: '#deploy_api', color: '#439FE0', tokenCredentialId: 'slack-token',
                     message: "🚀 *api* 빌드 시작 (`${env.BRANCH_NAME}`)\n${env.GIT_COMMIT_MSG}\n<${env.BUILD_URL}|빌드 #${env.BUILD_NUMBER}>"
             }
         }
@@ -37,7 +37,10 @@ pipeline {
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             cd /home/webservice/api-stage/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
+                            sudo chown -R www-data:webservice storage bootstrap/cache &&
+                            sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api-stage/shared/.env .env &&
+                            sudo chmod 640 /home/webservice/api-stage/shared/.env &&
                             ln -sfn /home/webservice/api-stage/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
                             php artisan config:cache &&
@@ -53,18 +56,18 @@ pipeline {
             }
         }
 
-        // ── 운영 배포 승인 ──
-        stage('Production Approval') {
-            when { branch 'main' }
-            steps {
-                slackSend channel: '#product_deploy', color: '#FF9800', tokenCredentialId: 'slack-token',
-                    message: "🔔 *api* 운영 배포 승인 대기 중\n${env.GIT_COMMIT_MSG}\nStage API: https://stage-api.sam.it.kr\n<${env.BUILD_URL}input|승인하러 가기>"
-                timeout(time: 24, unit: 'HOURS') {
-                    input message: 'Stage 확인 후 운영 배포를 진행하시겠습니까?\nStage API: https://stage-api.sam.it.kr',
-                          ok: '운영 배포 진행'
-                }
-            }
-        }
+        // ── 운영 배포 승인 (런칭 후 활성화) ──
+        // stage('Production Approval') {
+        //     when { branch 'main' }
+        //     steps {
+        //         slackSend channel: '#product_deploy', color: '#FF9800', tokenCredentialId: 'slack-token',
+        //             message: "🔔 *api* 운영 배포 승인 대기 중\n${env.GIT_COMMIT_MSG}\nStage API: https://stage-api.sam.it.kr\n<${env.BUILD_URL}input|승인하러 가기>"
+        //         timeout(time: 24, unit: 'HOURS') {
+        //             input message: 'Stage 확인 후 운영 배포를 진행하시겠습니까?\nStage API: https://stage-api.sam.it.kr',
+        //                   ok: '운영 배포 진행'
+        //         }
+        //     }
+        // }
 
         // ── main → 운영서버 Production 배포 ──
         stage('Deploy Production') {
@@ -81,7 +84,10 @@ pipeline {
                         ssh ${DEPLOY_USER}@211.117.60.189 '
                             cd /home/webservice/api/releases/${RELEASE_ID} &&
                             mkdir -p bootstrap/cache storage/framework/{views,cache/data,sessions} storage/logs &&
+                            sudo chown -R www-data:webservice storage bootstrap/cache &&
+                            sudo chmod -R 775 storage bootstrap/cache &&
                             ln -sfn /home/webservice/api/shared/.env .env &&
+                            sudo chmod 640 /home/webservice/api/shared/.env &&
                             ln -sfn /home/webservice/api/shared/storage/app storage/app &&
                             composer install --no-dev --optimize-autoloader --no-interaction &&
                             php artisan config:cache &&
@@ -103,11 +109,11 @@ pipeline {
 
     post {
         success {
-            slackSend channel: '#product_infra', color: 'good', tokenCredentialId: 'slack-token',
+            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: '#product_infra', color: 'danger', tokenCredentialId: 'slack-token',
+            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') {

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-02-21 16:28:35
+> **자동 생성**: 2026-03-06 21:25:05
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -580,17 +580,10 @@ ### roles
 **모델**: `App\Models\Permissions\Role`
 
 - **tenant()**: belongsTo → `tenants`
-- **menuPermissions()**: hasMany → `role_menu_permissions`
 - **userRoles()**: hasMany → `user_roles`
 - **users()**: belongsToMany → `users`
 - **permissions()**: belongsToMany → `permissions`
 
-### role_menu_permissions
-**모델**: `App\Models\Permissions\RoleMenuPermission`
-
-- **role()**: belongsTo → `roles`
-- **menu()**: belongsTo → `menus`
-
 ### popups
 **모델**: `App\Models\Popups\Popup`
 
@@ -637,6 +630,7 @@ ### work_orders
 - **stepProgress()**: hasMany → `work_order_step_progress`
 - **materialInputs()**: hasMany → `work_order_material_inputs`
 - **shipments()**: hasMany → `shipments`
+- **inspections()**: hasMany → `inspections`
 - **bendingDetail()**: hasOne → `work_order_bending_details`
 - **documents()**: morphMany → `documents`
 
@@ -743,6 +737,7 @@ ### push_notification_settings
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
+- **workOrder()**: belongsTo → `work_orders`
 - **item()**: belongsTo → `items`
 - **inspector()**: belongsTo → `users`
 - **creator()**: belongsTo → `users`
@@ -758,6 +753,38 @@ ### lot_sales
 
 - **lot()**: belongsTo → `lots`
 
+### performance_reports
+**모델**: `App\Models\Qualitys\PerformanceReport`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **confirmer()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+
+### quality_documents
+**모델**: `App\Models\Qualitys\QualityDocument`
+
+- **client()**: belongsTo → `clients`
+- **inspector()**: belongsTo → `users`
+- **creator()**: belongsTo → `users`
+- **documentOrders()**: hasMany → `quality_document_orders`
+- **locations()**: hasMany → `quality_document_locations`
+- **performanceReport()**: hasOne → `performance_reports`
+
+### quality_document_locations
+**모델**: `App\Models\Qualitys\QualityDocumentLocation`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **qualityDocumentOrder()**: belongsTo → `quality_document_orders`
+- **orderItem()**: belongsTo → `order_items`
+- **document()**: belongsTo → `documents`
+
+### quality_document_orders
+**모델**: `App\Models\Qualitys\QualityDocumentOrder`
+
+- **qualityDocument()**: belongsTo → `quality_documents`
+- **order()**: belongsTo → `orders`
+- **locations()**: hasMany → `quality_document_locations`
+
 ### quotes
 **모델**: `App\Models\Quote\Quote`
 
@@ -836,6 +863,7 @@ ### approvals
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
+- **linkable()**: morphTo → `(Polymorphic)`
 
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
@@ -933,6 +961,16 @@ ### expense_accounts
 
 - **vendor()**: belongsTo → `clients`
 
+### journal_entrys
+**모델**: `App\Models\Tenants\JournalEntry`
+
+- **lines()**: hasMany → `journal_entry_lines`
+
+### journal_entry_lines
+**모델**: `App\Models\Tenants\JournalEntryLine`
+
+- **journalEntry()**: belongsTo → `journal_entries`
+
 ### leaves
 **모델**: `App\Models\Tenants\Leave`
 
@@ -961,7 +999,10 @@ ### leave_policys
 ### loans
 **모델**: `App\Models\Tenants\Loan`
 
+- **user()**: belongsTo → `users`
 - **withdrawal()**: belongsTo → `withdrawals`
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
 
 ### payments
 **모델**: `App\Models\Tenants\Payment`
@@ -1043,6 +1084,7 @@ ### shipments
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
+- **vehicleDispatches()**: hasMany → `shipment_vehicle_dispatches`
 
 ### shipment_items
 **모델**: `App\Models\Tenants\ShipmentItem`
@@ -1050,6 +1092,11 @@ ### shipment_items
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
 
+### shipment_vehicle_dispatchs
+**모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
+
+- **shipment()**: belongsTo → `shipments`
+
 ### sites
 **모델**: `App\Models\Tenants\Site`
 
@@ -1147,6 +1194,8 @@ ### tenant_user_profiles
 ### today_issues
 **모델**: `App\Models\Tenants\TodayIssue`
 
+- **reader()**: belongsTo → `users`
+- **targetUser()**: belongsTo → `users`
 
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`

app/Console/Commands/BackfillQuoteProductCodeCommand.php

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

app/Console/Commands/RecordStorageUsage.php

@@ -29,7 +29,7 @@ class RecordStorageUsage extends Command
      */
     public function handle(): int
     {
-        $tenants = Tenant::where('status', 'active')->get();
+        $tenants = Tenant::active()->get();
 
         $recorded = 0;
         foreach ($tenants as $tenant) {

app/Exceptions/Handler.php

@@ -17,25 +17,13 @@
 class Handler extends ExceptionHandler
 {
     /**
-     * 특정 IP에서 발생하는 예외를 슬랙/로그에서 무시할지 확인
+     * 슬랙 알림에서 무시할 예외인지 확인
      */
     protected function shouldIgnoreException(Throwable $e): bool
     {
-        $ignoredIps = array_filter(
-            array_map('trim', explode(',', env('EXCEPTION_IGNORED_IPS', '')))
-        );
-
-        if (empty($ignoredIps)) {
-            return false;
-        }
-
-        $currentIp = request()?->ip();
-
-        // 무시할 IP 목록에 있고, '회원정보 정보 없음' 예외인 경우
-        if (in_array($currentIp, $ignoredIps, true)) {
-            if ($e instanceof AuthenticationException && $e->getMessage() === '회원정보 정보 없음') {
-                return true;
-            }
+        // 세션 만료로 인한 인증 실패는 슬랙 알림 제외 (API Key 검증 통과 후 발생하므로 정상 케이스)
+        if ($e instanceof AuthenticationException && $e->getMessage() === '회원정보 정보 없음') {
+            return true;
         }
 
         return false;

app/Exports/DailyReportExport.php

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

app/Helpers/Legacy5130Calculator.php

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

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

@@ -0,0 +1,60 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Http\Requests\V1\AccountSubject\StoreAccountSubjectRequest;
+use App\Services\AccountCodeService;
+use Illuminate\Http\Request;
+
+class AccountSubjectController extends Controller
+{
+    public function __construct(
+        private readonly AccountCodeService $service
+    ) {}
+
+    /**
+     * 계정과목 목록 조회
+     */
+    public function index(Request $request)
+    {
+        $params = $request->only(['search', 'category']);
+
+        $subjects = $this->service->index($params);
+
+        return ApiResponse::success($subjects, __('message.fetched'));
+    }
+
+    /**
+     * 계정과목 등록
+     */
+    public function store(StoreAccountSubjectRequest $request)
+    {
+        $subject = $this->service->store($request->validated());
+
+        return ApiResponse::success($subject, __('message.created'), [], 201);
+    }
+
+    /**
+     * 계정과목 활성/비활성 토글
+     */
+    public function toggleStatus(int $id, Request $request)
+    {
+        $isActive = (bool) $request->input('is_active', true);
+
+        $subject = $this->service->toggleStatus($id, $isActive);
+
+        return ApiResponse::success($subject, __('message.toggled'));
+    }
+
+    /**
+     * 계정과목 삭제
+     */
+    public function destroy(int $id)
+    {
+        $this->service->destroy($id);
+
+        return ApiResponse::success(null, __('message.deleted'));
+    }
+}

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

@@ -0,0 +1,144 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\BarobillService;
+use Illuminate\Http\Request;
+
+class BarobillController extends Controller
+{
+    public function __construct(
+        private BarobillService $barobillService
+    ) {}
+
+    /**
+     * 연동 현황 조회
+     */
+    public function status()
+    {
+        return ApiResponse::handle(function () {
+            $setting = $this->barobillService->getSetting();
+
+            return [
+                'bank_service_count' => 0,
+                'account_link_count' => 0,
+                'member' => $setting ? [
+                    'barobill_id' => $setting->barobill_id,
+                    'biz_no' => $setting->corp_num,
+                    'status' => $setting->isVerified() ? 'active' : 'inactive',
+                    'server_mode' => config('services.barobill.test_mode', true) ? 'test' : 'production',
+                ] : null,
+            ];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 바로빌 로그인 정보 등록
+     */
+    public function login(Request $request)
+    {
+        $data = $request->validate([
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'barobill_id' => $data['barobill_id'],
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 바로빌 회원가입 정보 등록
+     */
+    public function signup(Request $request)
+    {
+        $data = $request->validate([
+            'business_number' => 'required|string|size:10',
+            'company_name' => 'required|string',
+            'ceo_name' => 'required|string',
+            'business_type' => 'nullable|string',
+            'business_category' => 'nullable|string',
+            'address' => 'nullable|string',
+            'barobill_id' => 'required|string',
+            'password' => 'required|string',
+            'manager_name' => 'nullable|string',
+            'manager_phone' => 'nullable|string',
+            'manager_email' => 'nullable|email',
+        ]);
+
+        return ApiResponse::handle(function () use ($data) {
+            return $this->barobillService->saveSetting([
+                'corp_num' => $data['business_number'],
+                'corp_name' => $data['company_name'],
+                'ceo_name' => $data['ceo_name'],
+                'biz_type' => $data['business_type'] ?? null,
+                'biz_class' => $data['business_category'] ?? null,
+                'addr' => $data['address'] ?? null,
+                'barobill_id' => $data['barobill_id'],
+                'contact_name' => $data['manager_name'] ?? null,
+                'contact_tel' => $data['manager_phone'] ?? null,
+                'contact_id' => $data['manager_email'] ?? null,
+            ]);
+        }, __('message.saved'));
+    }
+
+    /**
+     * 은행 빠른조회 서비스 URL 조회
+     */
+    public function bankServiceUrl(Request $request)
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Bank/BankAccountService'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 계좌 연동 등록 URL 조회
+     */
+    public function accountLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Bank/AccountLink'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 카드 연동 등록 URL 조회
+     */
+    public function cardLinkUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Card/CardLink'];
+        }, __('message.fetched'));
+    }
+
+    /**
+     * 공인인증서 등록 URL 조회
+     */
+    public function certificateUrl()
+    {
+        return ApiResponse::handle(function () {
+            $baseUrl = config('services.barobill.test_mode', true)
+                ? 'https://testws.barobill.co.kr'
+                : 'https://ws.barobill.co.kr';
+
+            return ['url' => $baseUrl.'/Certificate/Register'];
+        }, __('message.fetched'));
+    }
+}

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

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

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

@@ -0,0 +1,133 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Helpers\ApiResponse;
+use App\Http\Controllers\Controller;
+use App\Services\CalendarScheduleService;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+
+class CalendarScheduleController extends Controller
+{
+    public function __construct(
+        private readonly CalendarScheduleService $service
+    ) {}
+
+    /**
+     * 일정 목록 조회
+     */
+    public function index(Request $request): JsonResponse
+    {
+        $request->validate([
+            'year' => 'required|integer|min:2000|max:2100',
+            'type' => 'nullable|string',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->list(
+                (int) $request->input('year'),
+                $request->input('type')
+            ),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(Request $request): JsonResponse
+    {
+        $request->validate([
+            'year' => 'required|integer|min:2000|max:2100',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->stats((int) $request->input('year')),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->show($id),
+            __('message.fetched')
+        );
+    }
+
+    /**
+     * 등록
+     */
+    public function store(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:100',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'is_recurring' => 'boolean',
+            'memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->store($validated),
+            __('message.created')
+        );
+    }
+
+    /**
+     * 수정
+     */
+    public function update(Request $request, int $id): JsonResponse
+    {
+        $validated = $request->validate([
+            'name' => 'required|string|max:100',
+            'start_date' => 'required|date',
+            'end_date' => 'required|date|after_or_equal:start_date',
+            'type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'is_recurring' => 'boolean',
+            'memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->update($id, $validated),
+            __('message.updated')
+        );
+    }
+
+    /**
+     * 삭제
+     */
+    public function destroy(int $id): JsonResponse
+    {
+        return ApiResponse::handle(
+            fn () => $this->service->delete($id),
+            __('message.deleted')
+        );
+    }
+
+    /**
+     * 대량 등록
+     */
+    public function bulkStore(Request $request): JsonResponse
+    {
+        $validated = $request->validate([
+            'schedules' => 'required|array|min:1',
+            'schedules.*.name' => 'required|string|max:100',
+            'schedules.*.start_date' => 'required|date',
+            'schedules.*.end_date' => 'required|date|after_or_equal:schedules.*.start_date',
+            'schedules.*.type' => 'required|string|in:public_holiday,temporary_holiday,substitute_holiday,tax_deadline,company_event',
+            'schedules.*.is_recurring' => 'boolean',
+            'schedules.*.memo' => 'nullable|string|max:500',
+        ]);
+
+        return ApiResponse::handle(
+            fn () => $this->service->bulkStore($validated['schedules']),
+            __('message.created')
+        );
+    }
+}

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

app/Http/Requests/Approval/InboxIndexRequest.php

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

app/Http/Requests/Client/ClientStoreRequest.php

@@ -65,7 +65,7 @@ public function rules(): array
             'mobile' => 'nullable|string|max:20',
             'fax' => 'nullable|string|max:20',
             'email' => 'nullable|email|max:100',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             // 담당자 정보
             'manager_name' => 'nullable|string|max:50',
             'manager_tel' => 'nullable|string|max:20',

app/Http/Requests/Client/ClientUpdateRequest.php

@@ -65,7 +65,7 @@ public function rules(): array
             'mobile' => 'nullable|string|max:20',
             'fax' => 'nullable|string|max:20',
             'email' => 'nullable|email|max:100',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             // 담당자 정보
             'manager_name' => 'nullable|string|max:50',
             'manager_tel' => 'nullable|string|max:20',

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/Inspection/InspectionStoreRequest.php

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

app/Http/Requests/Loan/LoanIndexRequest.php

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

app/Http/Requests/Loan/LoanStoreRequest.php

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

app/Http/Requests/Loan/LoanUpdateRequest.php

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

app/Http/Requests/ProductionOrder/ProductionOrderIndexRequest.php

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

app/Http/Requests/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/Shipment/ShipmentStoreRequest.php

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

app/Http/Requests/Shipment/ShipmentUpdateRequest.php

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

app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php

@@ -29,7 +29,7 @@ public function rules(): array
             'briefing_time' => 'nullable|string|max:10',
             'briefing_type' => ['nullable', 'string', Rule::in(SiteBriefing::TYPES)],
             'location' => 'nullable|string|max:200',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
 
             // 상태 정보
             'status' => ['nullable', 'string', Rule::in(SiteBriefing::STATUSES)],

app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php

@@ -29,7 +29,7 @@ public function rules(): array
             'briefing_time' => 'nullable|string|max:10',
             'briefing_type' => ['nullable', 'string', Rule::in(SiteBriefing::TYPES)],
             'location' => 'nullable|string|max:200',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
 
             // 상태 정보
             'status' => ['nullable', 'string', Rule::in(SiteBriefing::STATUSES)],

app/Http/Requests/Tenant/TenantStoreRequest.php

@@ -17,7 +17,7 @@ public function rules(): array
             'company_name' => 'required|string|max:100',
             'email' => 'nullable|email|max:100',
             'phone' => 'nullable|string|max:20',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             'business_num' => 'nullable|string|max:20',
             'ceo_name' => 'nullable|string|max:100',
         ];

app/Http/Requests/Tenant/TenantUpdateRequest.php

@@ -18,7 +18,7 @@ public function rules(): array
             'company_name' => 'sometimes|string|max:100',
             'email' => 'nullable|email|max:100',
             'phone' => 'nullable|string|max:20',
-            'address' => 'nullable|string|max:255',
+            'address' => 'nullable|string|max:500',
             'business_num' => 'nullable|string|max:20',
             'ceo_name' => 'nullable|string|max:100',
             'logo' => 'nullable|string|max:255',

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

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Http\Requests\V1\AccountSubject;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreAccountSubjectRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'code' => ['required', 'string', 'max:10'],
+            'name' => ['required', 'string', 'max:100'],
+            'category' => ['nullable', 'string', 'in:asset,liability,capital,revenue,expense'],
+        ];
+    }
+
+    public function messages(): array
+    {
+        return [
+            'code.required' => '계정과목 코드를 입력하세요.',
+            'name.required' => '계정과목명을 입력하세요.',
+            'category.in' => '유효한 분류를 선택하세요.',
+        ];
+    }
+}

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

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

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

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

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

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

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

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

app/Http/Requests/V1/ProcessStep/StoreProcessStepRequest.php

@@ -22,6 +22,12 @@ public function rules(): array
             'connection_type' => ['nullable', 'string', 'max:20'],
             'connection_target' => ['nullable', 'string', 'max:255'],
             'completion_type' => ['nullable', 'string', 'in:click_complete,selection_complete,inspection_complete'],
+            'options' => ['nullable', 'array'],
+            'options.inspection_setting' => ['nullable', 'array'],
+            'options.inspection_scope' => ['nullable', 'array'],
+            'options.inspection_scope.type' => ['nullable', 'string', 'in:all,sampling,group'],
+            'options.inspection_scope.sample_size' => ['nullable', 'integer', 'min:1'],
+            'options.inspection_scope.sample_base' => ['nullable', 'string', 'in:order,lot'],
         ];
     }
 
@@ -36,6 +42,12 @@ public function attributes(): array
             'connection_type' => '연결유형',
             'connection_target' => '연결대상',
             'completion_type' => '완료유형',
+            'options' => '옵션',
+            'options.inspection_setting' => '검사설정',
+            'options.inspection_scope' => '검사범위',
+            'options.inspection_scope.type' => '검사범위 유형',
+            'options.inspection_scope.sample_size' => '샘플 크기',
+            'options.inspection_scope.sample_base' => '샘플 기준',
         ];
     }
 }

app/Http/Requests/V1/ProcessStep/UpdateProcessStepRequest.php

@@ -22,6 +22,12 @@ public function rules(): array
             'connection_type' => ['nullable', 'string', 'max:20'],
             'connection_target' => ['nullable', 'string', 'max:255'],
             'completion_type' => ['nullable', 'string', 'in:click_complete,selection_complete,inspection_complete'],
+            'options' => ['nullable', 'array'],
+            'options.inspection_setting' => ['nullable', 'array'],
+            'options.inspection_scope' => ['nullable', 'array'],
+            'options.inspection_scope.type' => ['nullable', 'string', 'in:all,sampling,group'],
+            'options.inspection_scope.sample_size' => ['nullable', 'integer', 'min:1'],
+            'options.inspection_scope.sample_base' => ['nullable', 'string', 'in:order,lot'],
         ];
     }
 
@@ -36,6 +42,12 @@ public function attributes(): array
             'connection_type' => '연결유형',
             'connection_target' => '연결대상',
             'completion_type' => '완료유형',
+            'options' => '옵션',
+            'options.inspection_setting' => '검사설정',
+            'options.inspection_scope' => '검사범위',
+            'options.inspection_scope.type' => '검사범위 유형',
+            'options.inspection_scope.sample_size' => '샘플 크기',
+            'options.inspection_scope.sample_base' => '샘플 기준',
         ];
     }
 }

app/Http/Requests/V1/Site/StoreSiteRequest.php

@@ -15,7 +15,7 @@ public function rules(): array
     {
         return [
             'name' => ['required', 'string', 'max:100'],
-            'address' => ['nullable', 'string', 'max:255'],
+            'address' => ['nullable', 'string', 'max:500'],
             'latitude' => ['nullable', 'numeric', 'between:-90,90'],
             'longitude' => ['nullable', 'numeric', 'between:-180,180'],
             'is_active' => ['sometimes', 'boolean'],

app/Http/Requests/V1/Site/UpdateSiteRequest.php

@@ -15,7 +15,7 @@ public function rules(): array
     {
         return [
             'name' => ['sometimes', 'string', 'max:100'],
-            'address' => ['nullable', 'string', 'max:255'],
+            'address' => ['nullable', 'string', 'max:500'],
             'latitude' => ['nullable', 'numeric', 'between:-90,90'],
             'longitude' => ['nullable', 'numeric', 'between:-180,180'],
             'is_active' => ['sometimes', 'boolean'],

app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Requests\VehicleDispatch;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class VehicleDispatchUpdateRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'freight_cost_type' => 'nullable|in:prepaid,collect',
+            'logistics_company' => 'nullable|string|max:100',
+            'arrival_datetime' => 'nullable|date',
+            'tonnage' => 'nullable|string|max:20',
+            'vehicle_no' => 'nullable|string|max:20',
+            'driver_contact' => 'nullable|string|max:50',
+            'remarks' => 'nullable|string',
+            'supply_amount' => 'nullable|numeric|min:0',
+            'vat' => 'nullable|numeric|min:0',
+            'total_amount' => 'nullable|numeric|min:0',
+            'status' => 'nullable|in:draft,completed',
+        ];
+    }
+}

app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php

@@ -17,6 +17,8 @@ public function rules(): array
             'inputs' => 'required|array|min:1',
             'inputs.*.stock_lot_id' => 'required|integer',
             'inputs.*.qty' => 'required|numeric|gt:0',
+            'inputs.*.bom_group_key' => 'sometimes|nullable|string|max:100',
+            'replace' => 'sometimes|boolean',
         ];
     }
 

app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php

@@ -39,6 +39,16 @@ public function rules(): array
             'inspection_data.nonConformingContent' => 'nullable|string|max:1000',
             'inspection_data.templateValues' => 'nullable|array',
             'inspection_data.templateValues.*' => 'nullable',
+            // 절곡 제품별 검사 데이터
+            'inspection_data.products' => 'nullable|array',
+            'inspection_data.products.*.id' => 'required_with:inspection_data.products|string',
+            'inspection_data.products.*.bendingStatus' => ['nullable', Rule::in(['양호', '불량'])],
+            'inspection_data.products.*.lengthMeasured' => 'nullable|string|max:50',
+            'inspection_data.products.*.widthMeasured' => 'nullable|string|max:50',
+            'inspection_data.products.*.gapPoints' => 'nullable|array',
+            'inspection_data.products.*.gapPoints.*.point' => 'nullable|string',
+            'inspection_data.products.*.gapPoints.*.designValue' => 'nullable|string',
+            'inspection_data.products.*.gapPoints.*.measured' => 'nullable|string|max:50',
         ];
     }
 

app/Models/Commons/Holiday.php

@@ -0,0 +1,41 @@
+<?php
+
+namespace App\Models\Commons;
+
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class Holiday extends Model
+{
+    use SoftDeletes;
+
+    protected $table = 'holidays';
+
+    protected $fillable = [
+        'tenant_id',
+        'start_date',
+        'end_date',
+        'name',
+        'type',
+        'is_recurring',
+        'memo',
+        'created_by',
+        'updated_by',
+    ];
+
+    protected $casts = [
+        'start_date' => 'date',
+        'end_date' => 'date',
+        'is_recurring' => 'boolean',
+    ];
+
+    public function scopeForTenant($query, int $tenantId)
+    {
+        return $query->where('tenant_id', $tenantId);
+    }
+
+    public function scopeForYear($query, int $year)
+    {
+        return $query->whereYear('start_date', $year);
+    }
+}

app/Models/Documents/Document.php

@@ -73,6 +73,7 @@ class Document extends Model
         'linkable_id',
         'submitted_at',
         'completed_at',
+        'rendered_html',
         'created_by',
         'updated_by',
         'deleted_by',

app/Models/Documents/DocumentTemplateSection.php

@@ -22,6 +22,7 @@ class DocumentTemplateSection extends Model
     protected $fillable = [
         'template_id',
         'title',
+        'description',
         'image_path',
         'sort_order',
     ];

app/Models/ProcessStep.php

@@ -22,6 +22,7 @@ class ProcessStep extends Model
         'connection_type',
         'connection_target',
         'completion_type',
+        'options',
     ];
 
     protected $casts = [
@@ -30,6 +31,7 @@ class ProcessStep extends Model
         'needs_inspection' => 'boolean',
         'is_active' => 'boolean',
         'sort_order' => 'integer',
+        'options' => 'array',
     ];
 
     /**

app/Models/Production/WorkOrder.php

@@ -6,6 +6,7 @@
 use App\Models\Members\User;
 use App\Models\Orders\Order;
 use App\Models\Process;
+use App\Models\Qualitys\Inspection;
 use App\Models\Tenants\Department;
 use App\Models\Tenants\Shipment;
 use App\Traits\Auditable;
@@ -234,6 +235,14 @@ public function shipments(): HasMany
         return $this->hasMany(Shipment::class);
     }
 
+    /**
+     * 품질검사 (IQC/PQC/FQC)
+     */
+    public function inspections(): HasMany
+    {
+        return $this->hasMany(Inspection::class);
+    }
+
     /**
      * 생성자
      */

app/Models/Production/WorkOrderMaterialInput.php

@@ -27,6 +27,7 @@ class WorkOrderMaterialInput extends Model
         'work_order_item_id',
         'stock_lot_id',
         'item_id',
+        'bom_group_key',
         'qty',
         'input_by',
         'input_at',

app/Models/Qualitys/Inspection.php

@@ -4,6 +4,7 @@
 
 use App\Models\Items\Item;
 use App\Models\Members\User;
+use App\Models\Production\WorkOrder;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use Illuminate\Database\Eloquent\Casts\Attribute;
@@ -23,6 +24,7 @@
  * @property string|null $inspection_date 검사일
  * @property int|null $item_id 품목 ID
  * @property string $lot_no LOT번호
+ * @property int|null $work_order_id 작업지시 ID (PQC/FQC용)
  * @property int|null $inspector_id 검사자 ID
  * @property array|null $meta 메타정보 (process_name, quantity, unit 등)
  * @property array|null $items 검사항목 배열
@@ -47,6 +49,7 @@ class Inspection extends Model
         'inspection_date',
         'item_id',
         'lot_no',
+        'work_order_id',
         'inspector_id',
         'meta',
         'items',
@@ -92,6 +95,14 @@ class Inspection extends Model
 
     // ===== Relationships =====
 
+    /**
+     * 작업지시 (PQC/FQC용)
+     */
+    public function workOrder()
+    {
+        return $this->belongsTo(WorkOrder::class);
+    }
+
     /**
      * 품목
      */

app/Models/Qualitys/PerformanceReport.php

@@ -0,0 +1,76 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Members\User;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class PerformanceReport extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'performance_reports';
+
+    const STATUS_UNCONFIRMED = 'unconfirmed';
+
+    const STATUS_CONFIRMED = 'confirmed';
+
+    const STATUS_REPORTED = 'reported';
+
+    protected $fillable = [
+        'tenant_id',
+        'quality_document_id',
+        'year',
+        'quarter',
+        'confirmation_status',
+        'confirmed_date',
+        'confirmed_by',
+        'memo',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'confirmed_date' => 'date',
+        'year' => 'integer',
+        'quarter' => 'integer',
+    ];
+
+    // ===== Relationships =====
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function confirmer()
+    {
+        return $this->belongsTo(User::class, 'confirmed_by');
+    }
+
+    public function creator()
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    // ===== Status Helpers =====
+
+    public function isUnconfirmed(): bool
+    {
+        return $this->confirmation_status === self::STATUS_UNCONFIRMED;
+    }
+
+    public function isConfirmed(): bool
+    {
+        return $this->confirmation_status === self::STATUS_CONFIRMED;
+    }
+
+    public function isReported(): bool
+    {
+        return $this->confirmation_status === self::STATUS_REPORTED;
+    }
+}

app/Models/Qualitys/QualityDocument.php

@@ -0,0 +1,131 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Members\User;
+use App\Models\Orders\Client;
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class QualityDocument extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $table = 'quality_documents';
+
+    const STATUS_RECEIVED = 'received';
+
+    const STATUS_IN_PROGRESS = 'in_progress';
+
+    const STATUS_COMPLETED = 'completed';
+
+    protected $fillable = [
+        'tenant_id',
+        'quality_doc_number',
+        'site_name',
+        'status',
+        'client_id',
+        'inspector_id',
+        'received_date',
+        'options',
+        'created_by',
+        'updated_by',
+        'deleted_by',
+    ];
+
+    protected $casts = [
+        'options' => 'array',
+        'received_date' => 'date',
+    ];
+
+    // ===== Relationships =====
+
+    public function client()
+    {
+        return $this->belongsTo(Client::class, 'client_id');
+    }
+
+    public function inspector()
+    {
+        return $this->belongsTo(User::class, 'inspector_id');
+    }
+
+    public function creator()
+    {
+        return $this->belongsTo(User::class, 'created_by');
+    }
+
+    public function documentOrders()
+    {
+        return $this->hasMany(QualityDocumentOrder::class);
+    }
+
+    public function locations()
+    {
+        return $this->hasMany(QualityDocumentLocation::class);
+    }
+
+    public function performanceReport()
+    {
+        return $this->hasOne(PerformanceReport::class);
+    }
+
+    // ===== 채번 =====
+
+    public static function generateDocNumber(int $tenantId): string
+    {
+        $prefix = 'KD-QD';
+        $yearMonth = now()->format('Ym');
+
+        $lastNo = static::withoutGlobalScopes()
+            ->where('tenant_id', $tenantId)
+            ->where('quality_doc_number', 'like', "{$prefix}-{$yearMonth}-%")
+            ->orderByDesc('quality_doc_number')
+            ->value('quality_doc_number');
+
+        if ($lastNo) {
+            $seq = (int) substr($lastNo, -4) + 1;
+        } else {
+            $seq = 1;
+        }
+
+        return sprintf('%s-%s-%04d', $prefix, $yearMonth, $seq);
+    }
+
+    // ===== Status Helpers =====
+
+    public function isReceived(): bool
+    {
+        return $this->status === self::STATUS_RECEIVED;
+    }
+
+    public function isInProgress(): bool
+    {
+        return $this->status === self::STATUS_IN_PROGRESS;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->status === self::STATUS_COMPLETED;
+    }
+
+    public static function mapStatusToFrontend(string $status): string
+    {
+        return match ($status) {
+            self::STATUS_RECEIVED => 'reception',
+            self::STATUS_IN_PROGRESS => 'in_progress',
+            self::STATUS_COMPLETED => 'completed',
+            default => $status,
+        };
+    }
+
+    public static function mapStatusFromFrontend(string $status): string
+    {
+        return match ($status) {
+            'reception' => self::STATUS_RECEIVED,
+            default => $status,
+        };
+    }
+}

app/Models/Qualitys/QualityDocumentLocation.php

@@ -0,0 +1,62 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Documents\Document;
+use App\Models\Orders\OrderItem;
+use Illuminate\Database\Eloquent\Model;
+
+class QualityDocumentLocation extends Model
+{
+    protected $table = 'quality_document_locations';
+
+    const STATUS_PENDING = 'pending';
+
+    const STATUS_COMPLETED = 'completed';
+
+    protected $fillable = [
+        'quality_document_id',
+        'quality_document_order_id',
+        'order_item_id',
+        'post_width',
+        'post_height',
+        'change_reason',
+        'inspection_data',
+        'document_id',
+        'inspection_status',
+    ];
+
+    protected $casts = [
+        'inspection_data' => 'array',
+    ];
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function qualityDocumentOrder()
+    {
+        return $this->belongsTo(QualityDocumentOrder::class);
+    }
+
+    public function orderItem()
+    {
+        return $this->belongsTo(OrderItem::class);
+    }
+
+    public function document()
+    {
+        return $this->belongsTo(Document::class);
+    }
+
+    public function isPending(): bool
+    {
+        return $this->inspection_status === self::STATUS_PENDING;
+    }
+
+    public function isCompleted(): bool
+    {
+        return $this->inspection_status === self::STATUS_COMPLETED;
+    }
+}

app/Models/Qualitys/QualityDocumentOrder.php

@@ -0,0 +1,31 @@
+<?php
+
+namespace App\Models\Qualitys;
+
+use App\Models\Orders\Order;
+use Illuminate\Database\Eloquent\Model;
+
+class QualityDocumentOrder extends Model
+{
+    protected $table = 'quality_document_orders';
+
+    protected $fillable = [
+        'quality_document_id',
+        'order_id',
+    ];
+
+    public function qualityDocument()
+    {
+        return $this->belongsTo(QualityDocument::class);
+    }
+
+    public function order()
+    {
+        return $this->belongsTo(Order::class);
+    }
+
+    public function locations()
+    {
+        return $this->hasMany(QualityDocumentLocation::class);
+    }
+}

app/Models/Tenants/AccountCode.php

@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Builder;
+use Illuminate\Database\Eloquent\Model;
+
+class AccountCode extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'code',
+        'name',
+        'category',
+        'sort_order',
+        'is_active',
+    ];
+
+    protected $casts = [
+        'sort_order' => 'integer',
+        'is_active' => 'boolean',
+    ];
+
+    // Categories
+    public const CATEGORY_ASSET = 'asset';
+    public const CATEGORY_LIABILITY = 'liability';
+    public const CATEGORY_CAPITAL = 'capital';
+    public const CATEGORY_REVENUE = 'revenue';
+    public const CATEGORY_EXPENSE = 'expense';
+
+    public const CATEGORIES = [
+        self::CATEGORY_ASSET => '자산',
+        self::CATEGORY_LIABILITY => '부채',
+        self::CATEGORY_CAPITAL => '자본',
+        self::CATEGORY_REVENUE => '수익',
+        self::CATEGORY_EXPENSE => '비용',
+    ];
+
+    /**
+     * 활성 계정과목만 조회
+     */
+    public function scopeActive(Builder $query): Builder
+    {
+        return $query->where('is_active', true);
+    }
+}

app/Models/Tenants/Approval.php

@@ -8,6 +8,7 @@
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
 use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\Relations\MorphTo;
 use Illuminate\Database\Eloquent\SoftDeletes;
 
 /**
@@ -55,6 +56,8 @@ class Approval extends Model
         'completed_at',
         'current_step',
         'attachments',
+        'linkable_type',
+        'linkable_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -135,6 +138,14 @@ public function referenceSteps(): HasMany
             ->orderBy('step_order');
     }
 
+    /**
+     * 연결 대상 (Document 등)
+     */
+    public function linkable(): MorphTo
+    {
+        return $this->morphTo();
+    }
+
     /**
      * 생성자
      */

app/Models/Tenants/Bill.php

@@ -31,6 +31,58 @@ class Bill extends Model
         'created_by',
         'updated_by',
         'deleted_by',
+        // V8 확장 필드
+        'instrument_type',
+        'medium',
+        'bill_category',
+        'electronic_bill_no',
+        'registration_org',
+        'drawee',
+        'acceptance_status',
+        'acceptance_date',
+        'acceptance_refusal_date',
+        'acceptance_refusal_reason',
+        'endorsement',
+        'endorsement_order',
+        'storage_place',
+        'issuer_bank',
+        'is_discounted',
+        'discount_date',
+        'discount_bank',
+        'discount_rate',
+        'discount_amount',
+        'endorsement_date',
+        'endorsee',
+        'endorsement_reason',
+        'collection_bank',
+        'collection_request_date',
+        'collection_fee',
+        'collection_complete_date',
+        'collection_result',
+        'collection_deposit_date',
+        'collection_deposit_amount',
+        'settlement_bank',
+        'payment_method',
+        'actual_payment_date',
+        'payment_place',
+        'payment_place_detail',
+        'renewal_date',
+        'renewal_new_bill_no',
+        'renewal_reason',
+        'recourse_date',
+        'recourse_amount',
+        'recourse_target',
+        'recourse_reason',
+        'buyback_date',
+        'buyback_amount',
+        'buyback_bank',
+        'dishonored_date',
+        'dishonored_reason',
+        'has_protest',
+        'protest_date',
+        'recourse_notice_date',
+        'recourse_notice_deadline',
+        'is_split',
     ];
 
     protected $casts = [
@@ -41,21 +93,57 @@ class Bill extends Model
         'bank_account_id' => 'integer',
         'installment_count' => 'integer',
         'is_electronic' => 'boolean',
+        // V8 확장 casts
+        'acceptance_date' => 'date',
+        'acceptance_refusal_date' => 'date',
+        'discount_date' => 'date',
+        'discount_rate' => 'decimal:2',
+        'discount_amount' => 'decimal:2',
+        'endorsement_date' => 'date',
+        'collection_request_date' => 'date',
+        'collection_fee' => 'decimal:2',
+        'collection_complete_date' => 'date',
+        'collection_deposit_date' => 'date',
+        'collection_deposit_amount' => 'decimal:2',
+        'actual_payment_date' => 'date',
+        'renewal_date' => 'date',
+        'recourse_date' => 'date',
+        'recourse_amount' => 'decimal:2',
+        'buyback_date' => 'date',
+        'buyback_amount' => 'decimal:2',
+        'dishonored_date' => 'date',
+        'protest_date' => 'date',
+        'recourse_notice_date' => 'date',
+        'recourse_notice_deadline' => 'date',
+        'is_discounted' => 'boolean',
+        'has_protest' => 'boolean',
+        'is_split' => 'boolean',
     ];
 
     /**
      * 배열/JSON 변환 시 날짜 형식 지정
      */
+    /**
+     * 날짜 cast 필드 목록 (toArray에서 Y-m-d 형식 변환용)
+     */
+    private const DATE_FIELDS = [
+        'issue_date', 'maturity_date',
+        'acceptance_date', 'acceptance_refusal_date',
+        'discount_date', 'endorsement_date',
+        'collection_request_date', 'collection_complete_date', 'collection_deposit_date',
+        'actual_payment_date',
+        'renewal_date', 'recourse_date', 'buyback_date',
+        'dishonored_date', 'protest_date', 'recourse_notice_date', 'recourse_notice_deadline',
+    ];
+
     public function toArray(): array
     {
         $array = parent::toArray();
 
-        // 날짜 필드를 Y-m-d 형식으로 변환
-        if (isset($array['issue_date']) && $this->issue_date) {
-            $array['issue_date'] = $this->issue_date->format('Y-m-d');
-        }
-        if (isset($array['maturity_date']) && $this->maturity_date) {
-            $array['maturity_date'] = $this->maturity_date->format('Y-m-d');
+        foreach (self::DATE_FIELDS as $field) {
+            if (isset($array[$field]) && $this->{$field}) {
+                $array[$field] = $this->{$field}->format('Y-m-d');
+            }
         }
 
         return $array;
@@ -69,14 +157,42 @@ public function toArray(): array
         'issued' => '발행',
     ];
 
+    /**
+     * 증권종류
+     */
+    public const INSTRUMENT_TYPES = [
+        'promissory' => '약속어음',
+        'exchange' => '환어음',
+        'cashierCheck' => '자기앞수표',
+        'currentCheck' => '당좌수표',
+    ];
+
     /**
      * 수취 어음 상태 목록
      */
     public const RECEIVED_STATUSES = [
         'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'discounted' => '할인',
+        'collectionRequest' => '추심의뢰',
+        'collectionComplete' => '추심완료',
+        'maturityDeposit' => '만기입금',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        'buyback' => '환매',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'maturityResult' => '만기결과',
-        'paymentComplete' => '결제완료',
+    ];
+
+    /**
+     * 수취 수표 상태 목록
+     */
+    public const RECEIVED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'endorsed' => '배서양도',
+        'deposited' => '입금',
         'dishonored' => '부도',
     ];
 
@@ -85,10 +201,25 @@ public function toArray(): array
      */
     public const ISSUED_STATUSES = [
         'stored' => '보관중',
+        'issued' => '지급대기',
+        'maturityPayment' => '만기결제',
+        'paymentComplete' => '결제완료',
+        'dishonored' => '부도',
+        'renewed' => '개서',
+        // 하위호환
         'maturityAlert' => '만기입금(7일전)',
         'collectionRequest' => '추심의뢰',
         'collectionComplete' => '추심완료',
         'suing' => '추소중',
+    ];
+
+    /**
+     * 발행 수표 상태 목록
+     */
+    public const ISSUED_CHECK_STATUSES = [
+        'stored' => '보관중',
+        'issued' => '지급대기',
+        'cashed' => '현금화',
         'dishonored' => '부도',
     ];
 
@@ -149,11 +280,25 @@ public function getBillTypeLabelAttribute(): string
      */
     public function getStatusLabelAttribute(): string
     {
+        $isCheck = in_array($this->instrument_type, ['cashierCheck', 'currentCheck']);
+
         if ($this->bill_type === 'received') {
-            return self::RECEIVED_STATUSES[$this->status] ?? $this->status;
+            $statuses = $isCheck ? self::RECEIVED_CHECK_STATUSES : self::RECEIVED_STATUSES;
+
+            return $statuses[$this->status] ?? self::RECEIVED_STATUSES[$this->status] ?? $this->status;
         }
 
-        return self::ISSUED_STATUSES[$this->status] ?? $this->status;
+        $statuses = $isCheck ? self::ISSUED_CHECK_STATUSES : self::ISSUED_STATUSES;
+
+        return $statuses[$this->status] ?? self::ISSUED_STATUSES[$this->status] ?? $this->status;
+    }
+
+    /**
+     * 증권종류 라벨
+     */
+    public function getInstrumentTypeLabelAttribute(): string
+    {
+        return self::INSTRUMENT_TYPES[$this->instrument_type] ?? $this->instrument_type ?? '약속어음';
     }
 
     /**

app/Models/Tenants/BillInstallment.php

@@ -12,8 +12,10 @@ class BillInstallment extends Model
 
     protected $fillable = [
         'bill_id',
+        'type',
         'installment_date',
         'amount',
+        'counterparty',
         'note',
         'created_by',
     ];

app/Models/Tenants/ExpenseAccount.php

@@ -34,6 +34,7 @@ class ExpenseAccount extends Model
         'vendor_name',
         'payment_method',
         'card_no',
+        'loan_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -53,6 +54,9 @@ class ExpenseAccount extends Model
 
     public const TYPE_OFFICE = 'office';
 
+    // 세부 유형 상수 (접대비)
+    public const SUB_TYPE_GIFT_CERTIFICATE = 'gift_certificate';
+
     // 세부 유형 상수 (복리후생)
     public const SUB_TYPE_MEAL = 'meal';
 

app/Models/Tenants/JournalEntry.php

@@ -0,0 +1,53 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\HasMany;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class JournalEntry extends Model
+{
+    use BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'entry_no',
+        'entry_date',
+        'entry_type',
+        'description',
+        'total_debit',
+        'total_credit',
+        'status',
+        'source_type',
+        'source_key',
+        'created_by_name',
+        'attachment_note',
+    ];
+
+    protected $casts = [
+        'entry_date' => 'date',
+        'total_debit' => 'integer',
+        'total_credit' => 'integer',
+    ];
+
+    // Status
+    public const STATUS_DRAFT = 'draft';
+    public const STATUS_CONFIRMED = 'confirmed';
+
+    // Source type
+    public const SOURCE_MANUAL = 'manual';
+    public const SOURCE_BANK_TRANSACTION = 'bank_transaction';
+
+    // Entry type
+    public const TYPE_GENERAL = 'general';
+
+    /**
+     * 분개 행 관계
+     */
+    public function lines(): HasMany
+    {
+        return $this->hasMany(JournalEntryLine::class)->orderBy('line_no');
+    }
+}

app/Models/Tenants/JournalEntryLine.php

@@ -0,0 +1,45 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class JournalEntryLine extends Model
+{
+    use BelongsToTenant;
+
+    protected $fillable = [
+        'tenant_id',
+        'journal_entry_id',
+        'line_no',
+        'dc_type',
+        'account_code',
+        'account_name',
+        'trading_partner_id',
+        'trading_partner_name',
+        'debit_amount',
+        'credit_amount',
+        'description',
+    ];
+
+    protected $casts = [
+        'line_no' => 'integer',
+        'debit_amount' => 'integer',
+        'credit_amount' => 'integer',
+        'trading_partner_id' => 'integer',
+    ];
+
+    // DC Type
+    public const DC_DEBIT = 'debit';
+    public const DC_CREDIT = 'credit';
+
+    /**
+     * 전표 관계
+     */
+    public function journalEntry(): BelongsTo
+    {
+        return $this->belongsTo(JournalEntry::class);
+    }
+}

app/Models/Tenants/Leave.php

@@ -53,6 +53,7 @@ class Leave extends Model
         'status',
         'approved_by',
         'approved_at',
+        'approval_id',
         'reject_reason',
         'created_by',
         'updated_by',
@@ -81,6 +82,18 @@ class Leave extends Model
 
     public const TYPE_PARENTAL = 'parental';     // 육아
 
+    public const TYPE_BUSINESS_TRIP = 'business_trip';  // 출장
+
+    public const TYPE_REMOTE = 'remote';                // 재택근무
+
+    public const TYPE_FIELD_WORK = 'field_work';        // 외근
+
+    public const TYPE_EARLY_LEAVE = 'early_leave';      // 조퇴
+
+    public const TYPE_LATE_REASON = 'late_reason';      // 지각사유서
+
+    public const TYPE_ABSENT_REASON = 'absent_reason';  // 결근사유서
+
     public const STATUS_PENDING = 'pending';
 
     public const STATUS_APPROVED = 'approved';
@@ -97,6 +110,45 @@ class Leave extends Model
         self::TYPE_FAMILY,
         self::TYPE_MATERNITY,
         self::TYPE_PARENTAL,
+        self::TYPE_BUSINESS_TRIP,
+        self::TYPE_REMOTE,
+        self::TYPE_FIELD_WORK,
+        self::TYPE_EARLY_LEAVE,
+        self::TYPE_LATE_REASON,
+        self::TYPE_ABSENT_REASON,
+    ];
+
+    // 그룹 상수
+    public const VACATION_TYPES = [
+        self::TYPE_ANNUAL, self::TYPE_HALF_AM, self::TYPE_HALF_PM,
+        self::TYPE_SICK, self::TYPE_FAMILY, self::TYPE_MATERNITY, self::TYPE_PARENTAL,
+    ];
+
+    public const ATTENDANCE_REQUEST_TYPES = [
+        self::TYPE_BUSINESS_TRIP, self::TYPE_REMOTE, self::TYPE_FIELD_WORK, self::TYPE_EARLY_LEAVE,
+    ];
+
+    public const REASON_REPORT_TYPES = [
+        self::TYPE_LATE_REASON, self::TYPE_ABSENT_REASON,
+    ];
+
+    // 유형 → 결재양식코드 매핑
+    public const FORM_CODE_MAP = [
+        'annual' => 'leave', 'half_am' => 'leave', 'half_pm' => 'leave',
+        'sick' => 'leave', 'family' => 'leave', 'maternity' => 'leave', 'parental' => 'leave',
+        'business_trip' => 'attendance_request', 'remote' => 'attendance_request',
+        'field_work' => 'attendance_request', 'early_leave' => 'attendance_request',
+        'late_reason' => 'reason_report', 'absent_reason' => 'reason_report',
+    ];
+
+    // 유형 → 근태상태 매핑 (승인 시 Attendance에 반영할 상태)
+    public const ATTENDANCE_STATUS_MAP = [
+        'annual' => 'vacation', 'half_am' => 'vacation', 'half_pm' => 'vacation',
+        'sick' => 'vacation', 'family' => 'vacation', 'maternity' => 'vacation', 'parental' => 'vacation',
+        'business_trip' => 'businessTrip', 'remote' => 'remote', 'field_work' => 'fieldWork',
+        'early_leave' => null,
+        'late_reason' => null,
+        'absent_reason' => null,
     ];
 
     public const STATUSES = [
@@ -252,6 +304,12 @@ public function getLeaveTypeLabelAttribute(): string
             self::TYPE_FAMILY => '경조사',
             self::TYPE_MATERNITY => '출산휴가',
             self::TYPE_PARENTAL => '육아휴직',
+            self::TYPE_BUSINESS_TRIP => '출장',
+            self::TYPE_REMOTE => '재택근무',
+            self::TYPE_FIELD_WORK => '외근',
+            self::TYPE_EARLY_LEAVE => '조퇴',
+            self::TYPE_LATE_REASON => '지각사유서',
+            self::TYPE_ABSENT_REASON => '결근사유서',
             default => $this->leave_type,
         };
     }

app/Models/Tenants/Loan.php

@@ -2,6 +2,7 @@
 
 namespace App\Models\Tenants;
 
+use App\Models\Members\User;
 use App\Traits\Auditable;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
@@ -27,6 +28,12 @@ class Loan extends Model
 
     public const STATUS_PARTIAL = 'partial';         // 부분정산
 
+    public const STATUS_HOLDING = 'holding';         // 보유 (상품권)
+
+    public const STATUS_USED = 'used';               // 사용 (상품권)
+
+    public const STATUS_DISPOSED = 'disposed';       // 폐기 (상품권)
+
     /**
      * 상태 목록
      */
@@ -34,6 +41,40 @@ class Loan extends Model
         self::STATUS_OUTSTANDING,
         self::STATUS_SETTLED,
         self::STATUS_PARTIAL,
+        self::STATUS_HOLDING,
+        self::STATUS_USED,
+        self::STATUS_DISPOSED,
+    ];
+
+    /**
+     * 카테고리 상수 (D1.7 기획서)
+     */
+    public const CATEGORY_CARD = 'card';                       // 카드
+
+    public const CATEGORY_CONGRATULATORY = 'congratulatory';   // 경조사
+
+    public const CATEGORY_GIFT_CERTIFICATE = 'gift_certificate'; // 상품권
+
+    public const CATEGORY_ENTERTAINMENT = 'entertainment';     // 접대비
+
+    /**
+     * 카테고리 목록
+     */
+    public const CATEGORIES = [
+        self::CATEGORY_CARD,
+        self::CATEGORY_CONGRATULATORY,
+        self::CATEGORY_GIFT_CERTIFICATE,
+        self::CATEGORY_ENTERTAINMENT,
+    ];
+
+    /**
+     * 카테고리 라벨 매핑
+     */
+    public const CATEGORY_LABELS = [
+        self::CATEGORY_CARD => '카드',
+        self::CATEGORY_CONGRATULATORY => '경조사',
+        self::CATEGORY_GIFT_CERTIFICATE => '상품권',
+        self::CATEGORY_ENTERTAINMENT => '접대비',
     ];
 
     /**
@@ -71,6 +112,8 @@ class Loan extends Model
         'settlement_date',
         'settlement_amount',
         'status',
+        'category',
+        'metadata',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -82,6 +125,7 @@ class Loan extends Model
         'settlement_date' => 'date',
         'amount' => 'decimal:2',
         'settlement_amount' => 'decimal:2',
+        'metadata' => 'array',
     ];
 
     // =========================================================================
@@ -133,10 +177,21 @@ public function getStatusLabelAttribute(): string
             self::STATUS_OUTSTANDING => '미정산',
             self::STATUS_SETTLED => '정산완료',
             self::STATUS_PARTIAL => '부분정산',
+            self::STATUS_HOLDING => '보유',
+            self::STATUS_USED => '사용',
+            self::STATUS_DISPOSED => '폐기',
             default => $this->status,
         };
     }
 
+    /**
+     * 카테고리 라벨
+     */
+    public function getCategoryLabelAttribute(): string
+    {
+        return self::CATEGORY_LABELS[$this->category] ?? $this->category ?? '카드';
+    }
+
     /**
      * 미정산 잔액
      */
@@ -164,19 +219,33 @@ public function getElapsedDaysAttribute(): int
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (미정산 상태만)
+     * 수정 가능 여부 (미정산 상태 또는 상품권)
      */
     public function isEditable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**
-     * 삭제 가능 여부 (미정산 상태만)
+     * 삭제 가능 여부 (미정산/보유 상태 또는 상품권)
      */
     public function isDeletable(): bool
     {
-        return $this->status === self::STATUS_OUTSTANDING;
+        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
+            return true;
+        }
+
+        return in_array($this->status, [
+            self::STATUS_OUTSTANDING,
+            self::STATUS_HOLDING,
+        ]);
     }
 
     /**

app/Models/Tenants/Shipment.php

@@ -134,6 +134,14 @@ public function items(): HasMany
         return $this->hasMany(ShipmentItem::class)->orderBy('seq');
     }
 
+    /**
+     * 배차정보 관계
+     */
+    public function vehicleDispatches(): HasMany
+    {
+        return $this->hasMany(ShipmentVehicleDispatch::class)->orderBy('seq');
+    }
+
     /**
      * 거래처 관계
      */

app/Models/Tenants/ShipmentVehicleDispatch.php

@@ -0,0 +1,52 @@
+<?php
+
+namespace App\Models\Tenants;
+
+use App\Traits\Auditable;
+use App\Traits\BelongsToTenant;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ShipmentVehicleDispatch extends Model
+{
+    use Auditable, BelongsToTenant, SoftDeletes;
+
+    protected $fillable = [
+        'tenant_id',
+        'shipment_id',
+        'seq',
+        'logistics_company',
+        'arrival_datetime',
+        'tonnage',
+        'vehicle_no',
+        'driver_contact',
+        'remarks',
+        'options',
+    ];
+
+    protected $casts = [
+        'seq' => 'integer',
+        'shipment_id' => 'integer',
+        'arrival_datetime' => 'datetime',
+        'options' => 'array',
+    ];
+
+    /**
+     * 출하 관계
+     */
+    public function shipment(): BelongsTo
+    {
+        return $this->belongsTo(Shipment::class);
+    }
+
+    /**
+     * 다음 순번 가져오기
+     */
+    public static function getNextSeq(int $shipmentId): int
+    {
+        $maxSeq = static::where('shipment_id', $shipmentId)->max('seq');
+
+        return ($maxSeq ?? 0) + 1;
+    }
+}

app/Models/Tenants/TenantUserProfile.php

@@ -44,6 +44,7 @@ class TenantUserProfile extends Model
         'employee_status',
         'manager_user_id',
         'json_extra',
+        'worker_type',
         'profile_photo_path',
         'display_name',
     ];

app/Models/Tenants/TodayIssue.php

@@ -2,7 +2,7 @@
 
 namespace App\Models\Tenants;
 
-use App\Models\Users\User;
+use App\Models\Members\User;
 use App\Traits\BelongsToTenant;
 use App\Traits\ModelTrait;
 use Illuminate\Database\Eloquent\Factories\HasFactory;

app/Services/AccountCodeService.php

@@ -0,0 +1,109 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntryLine;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class AccountCodeService extends Service
+{
+    /**
+     * 계정과목 목록 조회
+     */
+    public function index(array $params): array
+    {
+        $tenantId = $this->tenantId();
+
+        $query = AccountCode::query()
+            ->where('tenant_id', $tenantId);
+
+        // 검색 (코드/이름)
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('code', 'like', "%{$search}%")
+                    ->orWhere('name', 'like', "%{$search}%");
+            });
+        }
+
+        // 분류 필터
+        if (! empty($params['category'])) {
+            $query->where('category', $params['category']);
+        }
+
+        return $query->orderBy('sort_order')->orderBy('code')->get()->toArray();
+    }
+
+    /**
+     * 계정과목 등록
+     */
+    public function store(array $data): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        // 중복 코드 체크
+        $exists = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->where('code', $data['code'])
+            ->exists();
+
+        if ($exists) {
+            throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
+        }
+
+        $accountCode = new AccountCode;
+        $accountCode->tenant_id = $tenantId;
+        $accountCode->code = $data['code'];
+        $accountCode->name = $data['name'];
+        $accountCode->category = $data['category'] ?? null;
+        $accountCode->sort_order = $data['sort_order'] ?? 0;
+        $accountCode->is_active = true;
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
+    /**
+     * 계정과목 활성/비활성 토글
+     */
+    public function toggleStatus(int $id, bool $isActive): AccountCode
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $accountCode->is_active = $isActive;
+        $accountCode->save();
+
+        return $accountCode;
+    }
+
+    /**
+     * 계정과목 삭제 (사용 중이면 차단)
+     */
+    public function destroy(int $id): bool
+    {
+        $tenantId = $this->tenantId();
+
+        $accountCode = AccountCode::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // 전표에서 사용 중인지 확인
+        $inUse = JournalEntryLine::query()
+            ->where('tenant_id', $tenantId)
+            ->where('account_code', $accountCode->code)
+            ->exists();
+
+        if ($inUse) {
+            throw new BadRequestHttpException(__('error.account_subject.in_use'));
+        }
+
+        $accountCode->delete();
+
+        return true;
+    }
+}

app/Services/AiReportService.php

@@ -323,7 +323,7 @@ private function getReceivableData(int $tenantId, Carbon $reportDate): array
     private function callGeminiApi(array $inputData): array
     {
         $apiKey = config('services.gemini.api_key');
-        $model = config('services.gemini.model', 'gemini-2.0-flash');
+        $model = config('services.gemini.model', 'gemini-2.5-flash');
         $baseUrl = config('services.gemini.base_url');
 
         if (empty($apiKey)) {

app/Services/ApprovalService.php

@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Documents\Document;
 use App\Models\Tenants\Approval;
 use App\Models\Tenants\ApprovalForm;
 use App\Models\Tenants\ApprovalLine;
@@ -446,6 +447,14 @@ public function inbox(array $params): LengthAwarePaginator
             }
         }
 
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->whereDate('created_at', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->whereDate('created_at', '<=', $params['end_date']);
+        }
+
         // 정렬
         $sortBy = $params['sort_by'] ?? 'created_at';
         $sortDir = $params['sort_dir'] ?? 'desc';
@@ -559,7 +568,7 @@ public function show(int $id): Approval
     {
         $tenantId = $this->tenantId();
 
-        return Approval::query()
+        $approval = Approval::query()
             ->where('tenant_id', $tenantId)
             ->with([
                 'form:id,name,code,category,template',
@@ -571,6 +580,19 @@ public function show(int $id): Approval
                 'steps.approver.tenantProfile.department:id,name',
             ])
             ->findOrFail($id);
+
+        // Document 브릿지: 연결된 문서 데이터 로딩
+        if ($approval->linkable_type === Document::class) {
+            $approval->load([
+                'linkable.template',
+                'linkable.template.approvalLines',
+                'linkable.data',
+                'linkable.approvals.user:id,name',
+                'linkable.attachments',
+            ]);
+        }
+
+        return $approval;
     }
 
     /**
@@ -834,6 +856,9 @@ public function approve(int $id, ?string $comment = null): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화
+            $this->syncToLinkedDocument($approval);
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -887,6 +912,9 @@ public function reject(int $id, string $comment): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화
+            $this->syncToLinkedDocument($approval);
+
             return $approval->fresh([
                 'form:id,name,code,category',
                 'drafter:id,name',
@@ -926,6 +954,9 @@ public function cancel(int $id): Approval
             $approval->updated_by = $userId;
             $approval->save();
 
+            // Document 브릿지 동기화 (steps 삭제 전에 실행)
+            $this->syncToLinkedDocument($approval);
+
             // 결재 단계들 삭제
             $approval->steps()->delete();
 
@@ -936,6 +967,57 @@ public function cancel(int $id): Approval
         });
     }
 
+    /**
+     * Approval → Document 브릿지 동기화
+     * 결재 승인/반려/회수 시 연결된 Document의 상태와 결재란을 동기화
+     */
+    private function syncToLinkedDocument(Approval $approval): void
+    {
+        if ($approval->linkable_type !== Document::class) {
+            return;
+        }
+
+        $document = Document::find($approval->linkable_id);
+        if (! $document) {
+            return;
+        }
+
+        // approval_steps → document_approvals 동기화 (승인자 이름/시각 반영)
+        foreach ($approval->steps as $step) {
+            if ($step->status === ApprovalStep::STATUS_PENDING) {
+                continue;
+            }
+
+            $docApproval = $document->approvals()
+                ->where('step', $step->step_order)
+                ->first();
+
+            if ($docApproval) {
+                $docApproval->update([
+                    'status' => strtoupper($step->status),
+                    'acted_at' => $step->acted_at,
+                    'comment' => $step->comment,
+                ]);
+            }
+        }
+
+        // Document 전체 상태 동기화
+        $documentStatus = match ($approval->status) {
+            Approval::STATUS_APPROVED => Document::STATUS_APPROVED,
+            Approval::STATUS_REJECTED => Document::STATUS_REJECTED,
+            Approval::STATUS_CANCELLED => Document::STATUS_CANCELLED,
+            default => Document::STATUS_PENDING,
+        };
+
+        $document->update([
+            'status' => $documentStatus,
+            'completed_at' => in_array($approval->status, [
+                Approval::STATUS_APPROVED,
+                Approval::STATUS_REJECTED,
+            ]) ? now() : null,
+        ]);
+    }
+
     /**
      * 참조 열람 처리
      */

app/Services/BillService.php

@@ -48,6 +48,16 @@ public function index(array $params): LengthAwarePaginator
             $query->where('client_id', $params['client_id']);
         }
 
+        // 증권종류 필터
+        if (! empty($params['instrument_type'])) {
+            $query->where('instrument_type', $params['instrument_type']);
+        }
+
+        // 매체 필터
+        if (! empty($params['medium'])) {
+            $query->where('medium', $params['medium']);
+        }
+
         // 전자어음 필터
         if (isset($params['is_electronic']) && $params['is_electronic'] !== '') {
             $query->where('is_electronic', (bool) $params['is_electronic']);
@@ -113,32 +123,23 @@ public function store(array $data): Bill
             $bill->client_name = $data['client_name'] ?? null;
             $bill->amount = $data['amount'];
             $bill->issue_date = $data['issue_date'];
-            $bill->maturity_date = $data['maturity_date'];
+            $bill->maturity_date = $data['maturity_date'] ?? null;
             $bill->status = $data['status'] ?? 'stored';
             $bill->reason = $data['reason'] ?? null;
             $bill->installment_count = $data['installment_count'] ?? 0;
             $bill->note = $data['note'] ?? null;
             $bill->is_electronic = $data['is_electronic'] ?? false;
             $bill->bank_account_id = $data['bank_account_id'] ?? null;
+
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->created_by = $userId;
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 저장
-            if (! empty($data['installments'])) {
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
-            }
+            $this->syncInstallments($bill, $data['installments'] ?? [], $userId);
 
             return $bill->load(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
         });
@@ -157,6 +158,7 @@ public function update(int $id, array $data): Bill
                 ->where('tenant_id', $tenantId)
                 ->findOrFail($id);
 
+            // 기존 필드
             if (isset($data['bill_number'])) {
                 $bill->bill_number = $data['bill_number'];
             }
@@ -175,7 +177,7 @@ public function update(int $id, array $data): Bill
             if (isset($data['issue_date'])) {
                 $bill->issue_date = $data['issue_date'];
             }
-            if (isset($data['maturity_date'])) {
+            if (array_key_exists('maturity_date', $data)) {
                 $bill->maturity_date = $data['maturity_date'];
             }
             if (isset($data['status'])) {
@@ -194,27 +196,15 @@ public function update(int $id, array $data): Bill
                 $bill->bank_account_id = $data['bank_account_id'];
             }
 
+            // V8 확장 필드
+            $this->assignV8Fields($bill, $data);
+
             $bill->updated_by = $userId;
             $bill->save();
 
             // 차수 관리 업데이트 (전체 교체)
             if (isset($data['installments'])) {
-                // 기존 차수 삭제
-                $bill->installments()->delete();
-
-                // 새 차수 추가
-                foreach ($data['installments'] as $installment) {
-                    BillInstallment::create([
-                        'bill_id' => $bill->id,
-                        'installment_date' => $installment['date'],
-                        'amount' => $installment['amount'],
-                        'note' => $installment['note'] ?? null,
-                        'created_by' => $userId,
-                    ]);
-                }
-                // 차수 카운트 업데이트
-                $bill->installment_count = count($data['installments']);
-                $bill->save();
+                $this->syncInstallments($bill, $data['installments'], $userId);
             }
 
             return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
@@ -440,6 +430,68 @@ public function dashboardDetail(): array
         ];
     }
 
+    /**
+     * V8 확장 필드를 Bill 모델에 할당
+     */
+    private function assignV8Fields(Bill $bill, array $data): void
+    {
+        $v8Fields = [
+            'instrument_type', 'medium', 'bill_category',
+            'electronic_bill_no', 'registration_org',
+            'drawee', 'acceptance_status', 'acceptance_date',
+            'acceptance_refusal_date', 'acceptance_refusal_reason',
+            'endorsement', 'endorsement_order', 'storage_place', 'issuer_bank',
+            'is_discounted', 'discount_date', 'discount_bank', 'discount_rate', 'discount_amount',
+            'endorsement_date', 'endorsee', 'endorsement_reason',
+            'collection_bank', 'collection_request_date', 'collection_fee',
+            'collection_complete_date', 'collection_result', 'collection_deposit_date', 'collection_deposit_amount',
+            'settlement_bank', 'payment_method', 'actual_payment_date',
+            'payment_place', 'payment_place_detail',
+            'renewal_date', 'renewal_new_bill_no', 'renewal_reason',
+            'recourse_date', 'recourse_amount', 'recourse_target', 'recourse_reason',
+            'buyback_date', 'buyback_amount', 'buyback_bank',
+            'dishonored_date', 'dishonored_reason', 'has_protest', 'protest_date',
+            'recourse_notice_date', 'recourse_notice_deadline',
+            'is_split',
+        ];
+
+        foreach ($v8Fields as $field) {
+            if (array_key_exists($field, $data)) {
+                $bill->{$field} = $data[$field];
+            }
+        }
+    }
+
+    /**
+     * 차수(이력) 동기화 — 기존 삭제 후 새로 생성
+     */
+    private function syncInstallments(Bill $bill, array $installments, int $userId): void
+    {
+        if (empty($installments)) {
+            return;
+        }
+
+        // 기존 차수 삭제
+        $bill->installments()->delete();
+
+        // 새 차수 추가
+        foreach ($installments as $installment) {
+            BillInstallment::create([
+                'bill_id' => $bill->id,
+                'type' => $installment['type'] ?? 'other',
+                'installment_date' => $installment['date'],
+                'amount' => $installment['amount'],
+                'counterparty' => $installment['counterparty'] ?? null,
+                'note' => $installment['note'] ?? null,
+                'created_by' => $userId,
+            ]);
+        }
+
+        // 차수 카운트 업데이트
+        $bill->installment_count = count($installments);
+        $bill->save();
+    }
+
     /**
      * 어음번호 자동 생성
      */

app/Services/CalendarScheduleService.php

@@ -0,0 +1,180 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Commons\Holiday;
+use Symfony\Component\HttpKernel\Exception\HttpException;
+
+class CalendarScheduleService extends Service
+{
+    /**
+     * 연도별 일정 목록 조회
+     */
+    public function list(int $year, ?string $type = null): array
+    {
+        $query = Holiday::forTenant($this->tenantId())
+            ->forYear($year)
+            ->orderBy('start_date');
+
+        if ($type) {
+            $query->where('type', $type);
+        }
+
+        return $query->get()->map(function ($h) {
+            return [
+                'id' => $h->id,
+                'name' => $h->name,
+                'type' => $h->type,
+                'start_date' => $h->start_date->format('Y-m-d'),
+                'end_date' => $h->end_date->format('Y-m-d'),
+                'days' => $h->start_date->diffInDays($h->end_date) + 1,
+                'is_recurring' => $h->is_recurring,
+                'memo' => $h->memo,
+                'created_at' => $h->created_at?->toIso8601String(),
+                'updated_at' => $h->updated_at?->toIso8601String(),
+            ];
+        })->all();
+    }
+
+    /**
+     * 통계 조회
+     */
+    public function stats(int $year): array
+    {
+        $tenantId = $this->tenantId();
+        $holidays = Holiday::forTenant($tenantId)->forYear($year)->get();
+
+        $totalDays = $holidays->sum(function ($h) {
+            return $h->start_date->diffInDays($h->end_date) + 1;
+        });
+
+        return [
+            'total_count' => $holidays->count(),
+            'total_holiday_days' => $totalDays,
+            'public_holiday_count' => $holidays->where('type', 'public_holiday')->count(),
+        ];
+    }
+
+    /**
+     * 단건 조회
+     */
+    public function show(int $id): array
+    {
+        $h = Holiday::forTenant($this->tenantId())->findOrFail($id);
+
+        return [
+            'id' => $h->id,
+            'name' => $h->name,
+            'type' => $h->type,
+            'start_date' => $h->start_date->format('Y-m-d'),
+            'end_date' => $h->end_date->format('Y-m-d'),
+            'days' => $h->start_date->diffInDays($h->end_date) + 1,
+            'is_recurring' => $h->is_recurring,
+            'memo' => $h->memo,
+            'created_at' => $h->created_at?->toIso8601String(),
+            'updated_at' => $h->updated_at?->toIso8601String(),
+        ];
+    }
+
+    /**
+     * 등록
+     */
+    public function store(array $data): array
+    {
+        $tenantId = $this->tenantId();
+
+        $exists = Holiday::forTenant($tenantId)
+            ->where('start_date', $data['start_date'])
+            ->where('end_date', $data['end_date'])
+            ->where('name', $data['name'])
+            ->exists();
+
+        if ($exists) {
+            throw new HttpException(422, __('error.duplicate'));
+        }
+
+        $holiday = Holiday::create([
+            'tenant_id' => $tenantId,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'name' => $data['name'],
+            'type' => $data['type'] ?? 'public_holiday',
+            'is_recurring' => $data['is_recurring'] ?? false,
+            'memo' => $data['memo'] ?? null,
+            'created_by' => $this->apiUserId(),
+        ]);
+
+        return $this->show($holiday->id);
+    }
+
+    /**
+     * 수정
+     */
+    public function update(int $id, array $data): array
+    {
+        $holiday = Holiday::forTenant($this->tenantId())->findOrFail($id);
+
+        $holiday->update([
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'name' => $data['name'],
+            'type' => $data['type'],
+            'is_recurring' => $data['is_recurring'] ?? false,
+            'memo' => $data['memo'] ?? null,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return $this->show($id);
+    }
+
+    /**
+     * 삭제
+     */
+    public function delete(int $id): void
+    {
+        $holiday = Holiday::forTenant($this->tenantId())->findOrFail($id);
+        $holiday->delete();
+    }
+
+    /**
+     * 대량 등록
+     */
+    public function bulkStore(array $schedules): array
+    {
+        $tenantId = $this->tenantId();
+        $userId = $this->apiUserId();
+        $count = 0;
+        $skipped = 0;
+
+        foreach ($schedules as $item) {
+            $exists = Holiday::forTenant($tenantId)
+                ->where('start_date', $item['start_date'])
+                ->where('end_date', $item['end_date'])
+                ->where('name', $item['name'])
+                ->exists();
+
+            if ($exists) {
+                $skipped++;
+
+                continue;
+            }
+
+            Holiday::create([
+                'tenant_id' => $tenantId,
+                'start_date' => $item['start_date'],
+                'end_date' => $item['end_date'],
+                'name' => $item['name'],
+                'type' => $item['type'] ?? 'public_holiday',
+                'is_recurring' => $item['is_recurring'] ?? false,
+                'memo' => $item['memo'] ?? null,
+                'created_by' => $userId,
+            ]);
+            $count++;
+        }
+
+        return [
+            'created' => $count,
+            'skipped' => $skipped,
+        ];
+    }
+}

app/Services/CalendarService.php

@@ -226,6 +226,78 @@ private function getLeaveSchedules(
         });
     }
 
+    /**
+     * 일정 등록
+     */
+    public function createSchedule(array $data): array
+    {
+        $schedule = Schedule::create([
+            'tenant_id' => $this->tenantId(),
+            'title' => $data['title'],
+            'description' => $data['description'] ?? null,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'start_time' => $data['start_time'] ?? null,
+            'end_time' => $data['end_time'] ?? null,
+            'is_all_day' => $data['is_all_day'] ?? true,
+            'type' => Schedule::TYPE_EVENT,
+            'color' => $data['color'] ?? null,
+            'is_active' => true,
+            'created_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $schedule->id,
+            'title' => $schedule->title,
+            'start_date' => $schedule->start_date?->format('Y-m-d'),
+            'end_date' => $schedule->end_date?->format('Y-m-d'),
+        ];
+    }
+
+    /**
+     * 일정 수정
+     */
+    public function updateSchedule(int $id, array $data): array
+    {
+        $schedule = Schedule::where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        $schedule->update([
+            'title' => $data['title'],
+            'description' => $data['description'] ?? null,
+            'start_date' => $data['start_date'],
+            'end_date' => $data['end_date'],
+            'start_time' => $data['start_time'] ?? null,
+            'end_time' => $data['end_time'] ?? null,
+            'is_all_day' => $data['is_all_day'] ?? true,
+            'color' => $data['color'] ?? null,
+            'updated_by' => $this->apiUserId(),
+        ]);
+
+        return [
+            'id' => $schedule->id,
+            'title' => $schedule->title,
+            'start_date' => $schedule->start_date?->format('Y-m-d'),
+            'end_date' => $schedule->end_date?->format('Y-m-d'),
+        ];
+    }
+
+    /**
+     * 일정 삭제 (소프트 삭제)
+     */
+    public function deleteSchedule(int $id): array
+    {
+        $schedule = Schedule::where('tenant_id', $this->tenantId())
+            ->findOrFail($id);
+
+        $schedule->update(['deleted_by' => $this->apiUserId()]);
+        $schedule->delete();
+
+        return [
+            'id' => $schedule->id,
+        ];
+    }
+
     /**
      * 범용 일정 조회 (본사 공통 + 테넌트 일정)
      */

app/Services/ClientService.php

@@ -22,6 +22,8 @@ public function index(array $params)
         $q = trim((string) ($params['q'] ?? ''));
         $onlyActive = $params['only_active'] ?? null;
         $clientType = $params['client_type'] ?? null;
+        $startDate = $params['start_date'] ?? null;
+        $endDate = $params['end_date'] ?? null;
 
         $query = Client::query()->where('tenant_id', $tenantId);
 
@@ -43,6 +45,14 @@ public function index(array $params)
             $query->whereIn('client_type', $types);
         }
 
+        // 등록일 기간 필터
+        if ($startDate) {
+            $query->whereDate('created_at', '>=', $startDate);
+        }
+        if ($endDate) {
+            $query->whereDate('created_at', '<=', $endDate);
+        }
+
         $query->orderBy('client_code')->orderBy('id');
 
         $paginator = $query->paginate($size, ['*'], 'page', $page);

app/Services/DailyReportService.php

@@ -5,6 +5,9 @@
 use App\Models\Tenants\BankAccount;
 use App\Models\Tenants\Bill;
 use App\Models\Tenants\Deposit;
+use App\Models\Tenants\ExpectedExpense;
+use App\Models\Tenants\Purchase;
+use App\Models\Tenants\Sale;
 use App\Models\Tenants\Withdrawal;
 use Carbon\Carbon;
 
@@ -155,6 +158,11 @@ public function summary(array $params): array
             : null;
         $operatingStability = $this->getOperatingStability($operatingMonths);
 
+        // 기획서 D1.7 자금현황 카드용 필드
+        $receivableBalance = $this->calculateReceivableBalance($tenantId, $date);
+        $payableBalance = $this->calculatePayableBalance($tenantId);
+        $monthlyExpenseTotal = $this->calculateMonthlyExpenseTotal($tenantId, $date);
+
         return [
             'date' => $date->format('Y-m-d'),
             'day_of_week' => $date->locale('ko')->dayName,
@@ -167,9 +175,138 @@ public function summary(array $params): array
             'monthly_operating_expense' => $monthlyOperatingExpense,
             'operating_months' => $operatingMonths,
             'operating_stability' => $operatingStability,
+            // 자금현황 카드용
+            'receivable_balance' => $receivableBalance,
+            'payable_balance' => $payableBalance,
+            'monthly_expense_total' => $monthlyExpenseTotal,
         ];
     }
 
+    /**
+     * 엑셀 내보내기용 데이터 조합
+     * DailyReportExport가 기대하는 구조로 변환
+     */
+    public function exportData(array $params): array
+    {
+        $date = isset($params['date']) ? Carbon::parse($params['date']) : Carbon::today();
+        $dateStr = $date->format('Y-m-d');
+
+        // 화면과 동일한 계좌별 현황 데이터 재사용
+        $dailyAccounts = $this->dailyAccounts($params);
+
+        // KRW 계좌 합산 (화면 합계와 동일)
+        $carryover = 0;
+        $totalIncome = 0;
+        $totalExpense = 0;
+        $totalBalance = 0;
+
+        $details = [];
+
+        foreach ($dailyAccounts as $account) {
+            $carryover += $account['carryover'];
+            $totalIncome += $account['income'];
+            $totalExpense += $account['expense'];
+            $totalBalance += $account['balance'];
+
+            // 계좌별 상세 내역
+            if ($account['income'] > 0) {
+                $details[] = [
+                    'type_label' => '입금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => $account['income'],
+                    'withdrawal_amount' => 0,
+                    'description' => '',
+                ];
+            }
+
+            if ($account['expense'] > 0) {
+                $details[] = [
+                    'type_label' => '출금',
+                    'client_name' => $account['category'],
+                    'account_code' => '-',
+                    'deposit_amount' => 0,
+                    'withdrawal_amount' => $account['expense'],
+                    'description' => '',
+                ];
+            }
+        }
+
+        // 어음 및 외상매출채권 현황
+        $noteReceivables = $this->noteReceivables($params);
+
+        return [
+            'date' => $dateStr,
+            'previous_balance' => $carryover,
+            'daily_deposit' => $totalIncome,
+            'daily_withdrawal' => $totalExpense,
+            'current_balance' => $totalBalance,
+            'details' => $details,
+            'note_receivables' => $noteReceivables,
+        ];
+    }
+
+    /**
+     * 미수금 잔액 계산
+     * = 전체 매출 - 전체 입금 - 전체 수취어음 (기준일까지)
+     * ReceivablesService.getTotalCarryForwardBalance() 동일 로직
+     */
+    private function calculateReceivableBalance(int $tenantId, Carbon $date): float
+    {
+        $endDate = $date->format('Y-m-d');
+
+        $totalSales = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $endDate)
+            ->sum('total_amount');
+
+        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('deposit_date', '<=', $endDate)
+            ->sum('amount');
+
+        $totalBills = Bill::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('bill_type', 'received')
+            ->where('issue_date', '<=', $endDate)
+            ->sum('amount');
+
+        return (float) ($totalSales - $totalDeposits - $totalBills);
+    }
+
+    /**
+     * 미지급금 잔액 계산
+     * = 미지급 상태(pending, partial, overdue)인 ExpectedExpense 합계
+     */
+    private function calculatePayableBalance(int $tenantId): float
+    {
+        return (float) ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereIn('payment_status', ['pending', 'partial', 'overdue'])
+            ->sum('amount');
+    }
+
+    /**
+     * 당월 예상 지출 합계 계산
+     * = 당월 매입(Purchase) + 당월 예상지출(ExpectedExpense)
+     */
+    private function calculateMonthlyExpenseTotal(int $tenantId, Carbon $date): float
+    {
+        $startOfMonth = $date->copy()->startOfMonth()->format('Y-m-d');
+        $endOfMonth = $date->copy()->endOfMonth()->format('Y-m-d');
+
+        // 당월 매입 합계
+        $purchaseTotal = Purchase::where('tenant_id', $tenantId)
+            ->whereBetween('purchase_date', [$startOfMonth, $endOfMonth])
+            ->sum('total_amount');
+
+        // 당월 예상 지출 합계 (매입 외: 카드, 어음, 급여, 임대료 등)
+        $expectedExpenseTotal = ExpectedExpense::where('tenant_id', $tenantId)
+            ->whereBetween('expected_payment_date', [$startOfMonth, $endOfMonth])
+            ->sum('amount');
+
+        return (float) ($purchaseTotal + $expectedExpenseTotal);
+    }
+
     /**
      * 직전 3개월 평균 월 운영비 계산
      *

app/Services/DashboardCeoService.php

@@ -0,0 +1,740 @@
+<?php
+
+namespace App\Services;
+
+use Carbon\Carbon;
+use Illuminate\Support\Facades\DB;
+
+/**
+ * CEO 대시보드 섹션별 요약 서비스
+ *
+ * 6개 섹션: 매출, 매입, 생산, 미출고, 시공, 근태
+ * sam_stat 우선 조회 → fallback 원본 DB
+ */
+class DashboardCeoService extends Service
+{
+    // ─── 1. 매출 현황 ───────────────────────────────
+
+    /**
+     * 매출 현황 요약
+     */
+    public function salesSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $year = $now->year;
+        $month = $now->month;
+        $today = $now->format('Y-m-d');
+
+        // 누적 매출 (연초~오늘)
+        $cumulativeSales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->where('sale_date', '<=', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 당월 매출
+        $monthlySales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereMonth('sale_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 전년 동월 매출 (YoY)
+        $lastYearMonthlySales = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year - 1)
+            ->whereMonth('sale_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $yoyChange = $lastYearMonthlySales > 0
+            ? round((($monthlySales - $lastYearMonthlySales) / $lastYearMonthlySales) * 100, 1)
+            : 0;
+
+        // 달성률 (당월 매출 / 전년 동월 매출 * 100)
+        $achievementRate = $lastYearMonthlySales > 0
+            ? round(($monthlySales / $lastYearMonthlySales) * 100, 0)
+            : 0;
+
+        // 월별 추이 (1~12월)
+        $monthlyTrend = $this->getSalesMonthlyTrend($tenantId, $year);
+
+        // 거래처별 매출 (상위 5개)
+        $clientSales = $this->getSalesClientRanking($tenantId, $year);
+
+        // 일별 매출 내역 (최근 10건)
+        $dailyItems = $this->getSalesDailyItems($tenantId, $today);
+
+        // 일별 합계
+        $dailyTotal = DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->where('sale_date', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        return [
+            'cumulative_sales' => (int) $cumulativeSales,
+            'achievement_rate' => (int) $achievementRate,
+            'yoy_change' => $yoyChange,
+            'monthly_sales' => (int) $monthlySales,
+            'monthly_trend' => $monthlyTrend,
+            'client_sales' => $clientSales,
+            'daily_items' => $dailyItems,
+            'daily_total' => (int) $dailyTotal,
+        ];
+    }
+
+    private function getSalesMonthlyTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('sales')
+            ->select(DB::raw('MONTH(sale_date) as month'), DB::raw('COALESCE(SUM(total_amount), 0) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(sale_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => sprintf('%d-%02d', $year, $i),
+                'label' => $i.'월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    private function getSalesClientRanking(int $tenantId, int $year): array
+    {
+        $clients = DB::table('sales as s')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select('c.name', DB::raw('SUM(s.total_amount) as amount'))
+            ->where('s.tenant_id', $tenantId)
+            ->whereYear('s.sale_date', $year)
+            ->whereNull('s.deleted_at')
+            ->groupBy('s.client_id', 'c.name')
+            ->orderByDesc('amount')
+            ->limit(5)
+            ->get();
+
+        return $clients->map(fn ($item) => [
+            'name' => $item->name ?? '미지정',
+            'amount' => (int) $item->amount,
+        ])->toArray();
+    }
+
+    private function getSalesDailyItems(int $tenantId, string $today): array
+    {
+        $items = DB::table('sales as s')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select([
+                's.sale_date as date',
+                'c.name as client',
+                's.description as item',
+                's.total_amount as amount',
+                's.status',
+                's.deposit_id',
+            ])
+            ->where('s.tenant_id', $tenantId)
+            ->where('s.sale_date', '>=', Carbon::parse($today)->subDays(30)->format('Y-m-d'))
+            ->whereNull('s.deleted_at')
+            ->orderByDesc('s.sale_date')
+            ->limit(10)
+            ->get();
+
+        return $items->map(fn ($item) => [
+            'date' => $item->date,
+            'client' => $item->client ?? '미지정',
+            'item' => $item->item ?? '-',
+            'amount' => (int) $item->amount,
+            'status' => $item->deposit_id ? 'deposited' : 'unpaid',
+        ])->toArray();
+    }
+
+    // ─── 2. 매입 현황 ───────────────────────────────
+
+    /**
+     * 매입 현황 요약
+     */
+    public function purchasesSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $year = $now->year;
+        $month = $now->month;
+        $today = $now->format('Y-m-d');
+
+        // 누적 매입
+        $cumulativePurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->where('purchase_date', '<=', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 미결제 금액 (withdrawal_id가 없는 것)
+        $unpaidAmount = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('withdrawal_id')
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        // 전년 동월 대비
+        $thisMonthPurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereMonth('purchase_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $lastYearMonthPurchase = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year - 1)
+            ->whereMonth('purchase_date', $month)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        $yoyChange = $lastYearMonthPurchase > 0
+            ? round((($thisMonthPurchase - $lastYearMonthPurchase) / $lastYearMonthPurchase) * 100, 1)
+            : 0;
+
+        // 월별 추이
+        $monthlyTrend = $this->getPurchaseMonthlyTrend($tenantId, $year);
+
+        // 자재 구성 비율 (purchase_type별)
+        $materialRatio = $this->getPurchaseMaterialRatio($tenantId, $year);
+
+        // 일별 매입 내역
+        $dailyItems = $this->getPurchaseDailyItems($tenantId, $today);
+
+        // 일별 합계
+        $dailyTotal = DB::table('purchases')
+            ->where('tenant_id', $tenantId)
+            ->where('purchase_date', $today)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+
+        return [
+            'cumulative_purchase' => (int) $cumulativePurchase,
+            'unpaid_amount' => (int) $unpaidAmount,
+            'yoy_change' => $yoyChange,
+            'monthly_trend' => $monthlyTrend,
+            'material_ratio' => $materialRatio,
+            'daily_items' => $dailyItems,
+            'daily_total' => (int) $dailyTotal,
+        ];
+    }
+
+    private function getPurchaseMonthlyTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('purchases')
+            ->select(DB::raw('MONTH(purchase_date) as month'), DB::raw('COALESCE(SUM(total_amount), 0) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(purchase_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => sprintf('%d-%02d', $year, $i),
+                'label' => $i.'월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    private function getPurchaseMaterialRatio(int $tenantId, int $year): array
+    {
+        $colors = ['#3b82f6', '#22c55e', '#f59e0b', '#ef4444', '#8b5cf6', '#ec4899'];
+
+        $ratioData = DB::table('purchases')
+            ->select('purchase_type', DB::raw('SUM(total_amount) as value'))
+            ->where('tenant_id', $tenantId)
+            ->whereYear('purchase_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy('purchase_type')
+            ->orderByDesc('value')
+            ->limit(6)
+            ->get();
+
+        $total = $ratioData->sum('value');
+        $idx = 0;
+
+        return $ratioData->map(function ($item) use ($total, $colors, &$idx) {
+            $name = $this->getPurchaseTypeName($item->purchase_type);
+            $result = [
+                'name' => $name,
+                'value' => (int) $item->value,
+                'percentage' => $total > 0 ? round(($item->value / $total) * 100, 1) : 0,
+                'color' => $colors[$idx % count($colors)],
+            ];
+            $idx++;
+
+            return $result;
+        })->toArray();
+    }
+
+    private function getPurchaseTypeName(?string $type): string
+    {
+        $map = [
+            '원재료매입' => '원자재',
+            '부재료매입' => '부자재',
+            '소모품매입' => '소모품',
+            '외주가공비' => '외주가공',
+            '접대비' => '접대비',
+            '복리후생비' => '복리후생',
+        ];
+
+        return $map[$type] ?? ($type ?? '기타');
+    }
+
+    private function getPurchaseDailyItems(int $tenantId, string $today): array
+    {
+        $items = DB::table('purchases as p')
+            ->leftJoin('clients as c', 'p.client_id', '=', 'c.id')
+            ->select([
+                'p.purchase_date as date',
+                'c.name as supplier',
+                'p.description as item',
+                'p.total_amount as amount',
+                'p.withdrawal_id',
+            ])
+            ->where('p.tenant_id', $tenantId)
+            ->where('p.purchase_date', '>=', Carbon::parse($today)->subDays(30)->format('Y-m-d'))
+            ->whereNull('p.deleted_at')
+            ->orderByDesc('p.purchase_date')
+            ->limit(10)
+            ->get();
+
+        return $items->map(fn ($item) => [
+            'date' => $item->date,
+            'supplier' => $item->supplier ?? '미지정',
+            'item' => $item->item ?? '-',
+            'amount' => (int) $item->amount,
+            'status' => $item->withdrawal_id ? 'paid' : 'unpaid',
+        ])->toArray();
+    }
+
+    // ─── 3. 생산 현황 ───────────────────────────────
+
+    /**
+     * 생산 현황 요약
+     */
+    public function productionSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now();
+        $todayStr = $today->format('Y-m-d');
+
+        $dayOfWeekMap = ['일요일', '월요일', '화요일', '수요일', '목요일', '금요일', '토요일'];
+        $dayOfWeek = $dayOfWeekMap[$today->dayOfWeek];
+
+        // 공정별 작업 현황
+        $processes = $this->getProductionProcesses($tenantId, $todayStr);
+
+        // 출고 현황
+        $shipment = $this->getShipmentSummary($tenantId, $todayStr);
+
+        return [
+            'date' => $todayStr,
+            'day_of_week' => $dayOfWeek,
+            'processes' => $processes,
+            'shipment' => $shipment,
+        ];
+    }
+
+    private function getProductionProcesses(int $tenantId, string $today): array
+    {
+        // 공정별 작업 지시 집계
+        $processData = DB::table('work_orders as wo')
+            ->leftJoin('processes as p', 'wo.process_id', '=', 'p.id')
+            ->select(
+                'p.id as process_id',
+                'p.process_name as process_name',
+                DB::raw('COUNT(*) as total_work'),
+                DB::raw("SUM(CASE WHEN wo.status = 'pending' OR wo.status = 'unassigned' OR wo.status = 'waiting' THEN 1 ELSE 0 END) as todo"),
+                DB::raw("SUM(CASE WHEN wo.status = 'in_progress' THEN 1 ELSE 0 END) as in_progress"),
+                DB::raw("SUM(CASE WHEN wo.status = 'completed' OR wo.status = 'shipped' THEN 1 ELSE 0 END) as completed"),
+                DB::raw("SUM(CASE WHEN wo.priority = 'urgent' THEN 1 ELSE 0 END) as urgent"),
+            )
+            ->where('wo.tenant_id', $tenantId)
+            ->where('wo.scheduled_date', $today)
+            ->where('wo.is_active', true)
+            ->whereNull('wo.deleted_at')
+            ->whereNotNull('wo.process_id')
+            ->groupBy('p.id', 'p.process_name')
+            ->orderBy('p.process_name')
+            ->get();
+
+        return $processData->map(function ($process) use ($tenantId, $today) {
+            $totalWork = (int) $process->total_work;
+            $todo = (int) $process->todo;
+            $inProgress = (int) $process->in_progress;
+            $completed = (int) $process->completed;
+
+            // 작업 아이템 (최대 5건)
+            $workItems = DB::table('work_orders as wo')
+                ->leftJoin('orders as o', 'wo.sales_order_id', '=', 'o.id')
+                ->leftJoin('clients as c', 'o.client_id', '=', 'c.id')
+                ->select([
+                    'wo.id',
+                    'wo.work_order_no as order_no',
+                    'c.name as client',
+                    'wo.project_name as product',
+                    'wo.status',
+                ])
+                ->where('wo.tenant_id', $tenantId)
+                ->where('wo.process_id', $process->process_id)
+                ->where('wo.scheduled_date', $today)
+                ->where('wo.is_active', true)
+                ->whereNull('wo.deleted_at')
+                ->orderByRaw("FIELD(wo.priority, 'urgent', 'normal', 'low')")
+                ->limit(5)
+                ->get();
+
+            // 작업자별 현황
+            $workers = DB::table('work_order_assignees as woa')
+                ->join('work_orders as wo', 'woa.work_order_id', '=', 'wo.id')
+                ->leftJoin('users as u', 'woa.user_id', '=', 'u.id')
+                ->select(
+                    'u.name',
+                    DB::raw('COUNT(*) as assigned'),
+                    DB::raw("SUM(CASE WHEN wo.status IN ('completed', 'shipped') THEN 1 ELSE 0 END) as completed"),
+                )
+                ->where('wo.tenant_id', $tenantId)
+                ->where('wo.process_id', $process->process_id)
+                ->where('wo.scheduled_date', $today)
+                ->where('wo.is_active', true)
+                ->whereNull('wo.deleted_at')
+                ->groupBy('woa.user_id', 'u.name')
+                ->get();
+
+            return [
+                'process_name' => $process->process_name ?? '미지정',
+                'total_work' => $totalWork,
+                'todo' => $todo,
+                'in_progress' => $inProgress,
+                'completed' => $completed,
+                'urgent' => (int) $process->urgent,
+                'sub_line' => 0,
+                'regular' => max(0, $totalWork - (int) $process->urgent),
+                'worker_count' => $workers->count(),
+                'work_items' => $workItems->map(fn ($wi) => [
+                    'id' => 'wo_'.$wi->id,
+                    'order_no' => $wi->order_no ?? '-',
+                    'client' => $wi->client ?? '미지정',
+                    'product' => $wi->product ?? '-',
+                    'quantity' => 0,
+                    'status' => $this->mapWorkOrderStatus($wi->status),
+                ])->toArray(),
+                'workers' => $workers->map(fn ($w) => [
+                    'name' => $w->name ?? '미지정',
+                    'assigned' => (int) $w->assigned,
+                    'completed' => (int) $w->completed,
+                    'rate' => $w->assigned > 0 ? round(($w->completed / $w->assigned) * 100, 0) : 0,
+                ])->toArray(),
+            ];
+        })->toArray();
+    }
+
+    private function mapWorkOrderStatus(string $status): string
+    {
+        return match ($status) {
+            'completed', 'shipped' => 'completed',
+            'in_progress' => 'in_progress',
+            default => 'pending',
+        };
+    }
+
+    private function getShipmentSummary(int $tenantId, string $today): array
+    {
+        $thisMonth = Carbon::parse($today);
+        $monthStart = $thisMonth->copy()->startOfMonth()->format('Y-m-d');
+        $monthEnd = $thisMonth->copy()->endOfMonth()->format('Y-m-d');
+
+        // 예정 출고
+        $expected = DB::table('shipments')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('scheduled_date', [$monthStart, $monthEnd])
+            ->whereIn('status', ['scheduled', 'ready'])
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(shipping_cost), 0) as amount')
+            ->first();
+
+        // 실제 출고
+        $actual = DB::table('shipments')
+            ->where('tenant_id', $tenantId)
+            ->whereBetween('scheduled_date', [$monthStart, $monthEnd])
+            ->whereIn('status', ['shipping', 'completed'])
+            ->whereNull('deleted_at')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(shipping_cost), 0) as amount')
+            ->first();
+
+        return [
+            'expected_amount' => (int) ($expected->amount ?? 0),
+            'expected_count' => (int) ($expected->count ?? 0),
+            'actual_amount' => (int) ($actual->amount ?? 0),
+            'actual_count' => (int) ($actual->count ?? 0),
+        ];
+    }
+
+    // ─── 4. 미출고 내역 ──────────────────────────────
+
+    /**
+     * 미출고 내역 요약
+     */
+    public function unshippedSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now()->format('Y-m-d');
+
+        $items = DB::table('shipments as s')
+            ->leftJoin('orders as o', 's.order_id', '=', 'o.id')
+            ->leftJoin('clients as c', 's.client_id', '=', 'c.id')
+            ->select([
+                's.id',
+                's.lot_no as port_no',
+                's.site_name',
+                'c.name as order_client',
+                's.scheduled_date as due_date',
+            ])
+            ->where('s.tenant_id', $tenantId)
+            ->whereIn('s.status', ['scheduled', 'ready'])
+            ->whereNull('s.deleted_at')
+            ->orderBy('s.scheduled_date')
+            ->limit(50)
+            ->get();
+
+        $result = $items->map(function ($item) use ($today) {
+            $dueDate = Carbon::parse($item->due_date);
+            $daysLeft = Carbon::parse($today)->diffInDays($dueDate, false);
+
+            return [
+                'id' => 'us_'.$item->id,
+                'port_no' => $item->port_no ?? '-',
+                'site_name' => $item->site_name ?? '-',
+                'order_client' => $item->order_client ?? '미지정',
+                'due_date' => $item->due_date,
+                'days_left' => (int) $daysLeft,
+            ];
+        })->toArray();
+
+        return [
+            'items' => $result,
+            'total_count' => count($result),
+        ];
+    }
+
+    // ─── 5. 시공 현황 ───────────────────────────────
+
+    /**
+     * 시공 현황 요약
+     */
+    public function constructionSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+        $monthStart = $now->copy()->startOfMonth()->format('Y-m-d');
+        $monthEnd = $now->copy()->endOfMonth()->format('Y-m-d');
+
+        // 이번 달 시공 건수
+        $thisMonthCount = DB::table('contracts')
+            ->where('tenant_id', $tenantId)
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('contract_start_date', [$monthStart, $monthEnd])
+                    ->orWhereBetween('contract_end_date', [$monthStart, $monthEnd])
+                    ->orWhere(function ($q2) use ($monthStart, $monthEnd) {
+                        $q2->where('contract_start_date', '<=', $monthStart)
+                            ->where('contract_end_date', '>=', $monthEnd);
+                    });
+            })
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 완료 건수
+        $completedCount = DB::table('contracts')
+            ->where('tenant_id', $tenantId)
+            ->where('status', 'completed')
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('contract_end_date', [$monthStart, $monthEnd]);
+            })
+            ->where('is_active', true)
+            ->whereNull('deleted_at')
+            ->count();
+
+        // 시공 아이템 목록
+        $items = DB::table('contracts as ct')
+            ->leftJoin('users as u', 'ct.construction_pm_id', '=', 'u.id')
+            ->select([
+                'ct.id',
+                'ct.project_name as site_name',
+                'ct.partner_name as client',
+                'ct.contract_start_date as start_date',
+                'ct.contract_end_date as end_date',
+                'ct.status',
+                'ct.stage',
+            ])
+            ->where('ct.tenant_id', $tenantId)
+            ->where('ct.is_active', true)
+            ->whereNull('ct.deleted_at')
+            ->where(function ($q) use ($monthStart, $monthEnd) {
+                $q->whereBetween('ct.contract_start_date', [$monthStart, $monthEnd])
+                    ->orWhereBetween('ct.contract_end_date', [$monthStart, $monthEnd])
+                    ->orWhere(function ($q2) use ($monthStart, $monthEnd) {
+                        $q2->where('ct.contract_start_date', '<=', $monthStart)
+                            ->where('ct.contract_end_date', '>=', $monthEnd);
+                    });
+            })
+            ->orderBy('ct.contract_start_date')
+            ->limit(20)
+            ->get();
+
+        $today = $now->format('Y-m-d');
+
+        return [
+            'this_month' => $thisMonthCount,
+            'completed' => $completedCount,
+            'items' => $items->map(function ($item) use ($today) {
+                $progress = $this->calculateContractProgress($item, $today);
+
+                return [
+                    'id' => 'c_'.$item->id,
+                    'site_name' => $item->site_name ?? '-',
+                    'client' => $item->client ?? '미지정',
+                    'start_date' => $item->start_date,
+                    'end_date' => $item->end_date,
+                    'progress' => $progress,
+                    'status' => $this->mapContractStatus($item->status, $item->start_date, $today),
+                ];
+            })->toArray(),
+        ];
+    }
+
+    private function calculateContractProgress(object $contract, string $today): int
+    {
+        if ($contract->status === 'completed') {
+            return 100;
+        }
+
+        $start = Carbon::parse($contract->start_date);
+        $end = Carbon::parse($contract->end_date);
+        $now = Carbon::parse($today);
+
+        if ($now->lt($start)) {
+            return 0;
+        }
+
+        $totalDays = $start->diffInDays($end);
+        if ($totalDays <= 0) {
+            return 0;
+        }
+
+        $elapsedDays = $start->diffInDays($now);
+        $progress = min(99, round(($elapsedDays / $totalDays) * 100));
+
+        return (int) $progress;
+    }
+
+    private function mapContractStatus(string $status, ?string $startDate, string $today): string
+    {
+        if ($status === 'completed') {
+            return 'completed';
+        }
+
+        if ($startDate && Carbon::parse($startDate)->gt(Carbon::parse($today))) {
+            return 'scheduled';
+        }
+
+        return 'in_progress';
+    }
+
+    // ─── 6. 근태 현황 ───────────────────────────────
+
+    /**
+     * 근태 현황 요약
+     */
+    public function attendanceSummary(): array
+    {
+        $tenantId = $this->tenantId();
+        $today = Carbon::now()->format('Y-m-d');
+
+        // 오늘 근태 기록
+        $attendances = DB::table('attendances as a')
+            ->leftJoin('users as u', 'a.user_id', '=', 'u.id')
+            ->leftJoin('tenant_user_profiles as tup', function ($join) use ($tenantId) {
+                $join->on('tup.user_id', '=', 'u.id')
+                    ->where('tup.tenant_id', '=', $tenantId);
+            })
+            ->leftJoin('departments as d', 'tup.department_id', '=', 'd.id')
+            ->select([
+                'a.id',
+                'a.status',
+                'u.name',
+                'd.name as department',
+                'tup.position_key as position',
+            ])
+            ->where('a.tenant_id', $tenantId)
+            ->where('a.base_date', $today)
+            ->whereNull('a.deleted_at')
+            ->get();
+
+        $present = 0;
+        $onLeave = 0;
+        $late = 0;
+        $absent = 0;
+
+        $employees = $attendances->map(function ($att) use (&$present, &$onLeave, &$late, &$absent) {
+            $mappedStatus = $this->mapAttendanceStatus($att->status);
+
+            match ($mappedStatus) {
+                'present' => $present++,
+                'on_leave' => $onLeave++,
+                'late' => $late++,
+                'absent' => $absent++,
+                default => null,
+            };
+
+            return [
+                'id' => 'emp_'.$att->id,
+                'department' => $att->department ?? '-',
+                'position' => $att->position ?? '-',
+                'name' => $att->name ?? '-',
+                'status' => $mappedStatus,
+            ];
+        })->toArray();
+
+        return [
+            'present' => $present,
+            'on_leave' => $onLeave,
+            'late' => $late,
+            'absent' => $absent,
+            'employees' => $employees,
+        ];
+    }
+
+    private function mapAttendanceStatus(?string $status): string
+    {
+        return match ($status) {
+            'onTime', 'normal', 'overtime', 'earlyLeave' => 'present',
+            'late', 'lateEarlyLeave' => 'late',
+            'vacation', 'halfDayVacation', 'sickLeave' => 'on_leave',
+            'absent', 'noRecord' => 'absent',
+            default => 'present',
+        };
+    }
+}

app/Services/DocumentService.php

@@ -7,6 +7,10 @@
 use App\Models\Documents\DocumentAttachment;
 use App\Models\Documents\DocumentData;
 use App\Models\Documents\DocumentTemplate;
+use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalForm;
+use App\Models\Tenants\ApprovalLine;
+use App\Models\Tenants\ApprovalStep;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -118,6 +122,7 @@ public function create(array $data): Document
                 'status' => Document::STATUS_DRAFT,
                 'linkable_type' => $data['linkable_type'] ?? null,
                 'linkable_id' => $data['linkable_id'] ?? null,
+                'rendered_html' => $data['rendered_html'] ?? null,
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
@@ -166,12 +171,16 @@ public function update(int $id, array $data): Document
             }
 
             // 기본 정보 수정
-            $document->fill([
+            $updateFields = [
                 'title' => $data['title'] ?? $document->title,
                 'linkable_type' => $data['linkable_type'] ?? $document->linkable_type,
                 'linkable_id' => $data['linkable_id'] ?? $document->linkable_id,
                 'updated_by' => $userId,
-            ]);
+            ];
+            if (isset($data['rendered_html'])) {
+                $updateFields['rendered_html'] = $data['rendered_html'];
+            }
+            $document->fill($updateFields);
 
             // 반려 상태에서 수정 시 DRAFT로 변경
             if ($document->status === Document::STATUS_REJECTED) {
@@ -275,6 +284,9 @@ public function submit(int $id): Document
             $document->updated_by = $userId;
             $document->save();
 
+            // Approval 시스템 브릿지: 결재함(/approval/inbox)에 표시되도록 Approval 자동 생성
+            $this->createApprovalBridge($document);
+
             return $document->fresh([
                 'template:id,name,category',
                 'approvals.user:id,name',
@@ -283,6 +295,78 @@ public function submit(int $id): Document
         });
     }
 
+    /**
+     * Document → Approval 브릿지 생성
+     * Document 상신 시 Approval 레코드를 자동 생성하여 /approval/inbox에 표시
+     */
+    private function createApprovalBridge(Document $document): void
+    {
+        $form = ApprovalForm::where('code', 'document')
+            ->where('tenant_id', $document->tenant_id)
+            ->first();
+
+        if (! $form) {
+            return; // 문서 결재 양식 미등록 시 스킵 (기존 동작 유지)
+        }
+
+        // 기존 브릿지가 있으면 스킵 (재상신 방지)
+        $existingApproval = Approval::where('linkable_type', Document::class)
+            ->where('linkable_id', $document->id)
+            ->whereNotIn('status', [Approval::STATUS_CANCELLED])
+            ->first();
+
+        if ($existingApproval) {
+            return;
+        }
+
+        // 문서번호 생성 (Approval 체계)
+        $today = now()->format('Ymd');
+        $lastNumber = Approval::where('tenant_id', $document->tenant_id)
+            ->where('document_number', 'like', "AP-{$today}-%")
+            ->orderByDesc('document_number')
+            ->value('document_number');
+
+        $seq = 1;
+        if ($lastNumber && preg_match('/AP-\d{8}-(\d{4})/', $lastNumber, $matches)) {
+            $seq = (int) $matches[1] + 1;
+        }
+        $documentNumber = sprintf('AP-%s-%04d', $today, $seq);
+
+        $approval = Approval::create([
+            'tenant_id' => $document->tenant_id,
+            'document_number' => $documentNumber,
+            'form_id' => $form->id,
+            'title' => $document->title,
+            'content' => [
+                'document_id' => $document->id,
+                'template_id' => $document->template_id,
+                'document_no' => $document->document_no,
+            ],
+            'status' => Approval::STATUS_PENDING,
+            'drafter_id' => $document->created_by,
+            'drafted_at' => now(),
+            'current_step' => 1,
+            'linkable_type' => Document::class,
+            'linkable_id' => $document->id,
+            'created_by' => $document->updated_by ?? $document->created_by,
+        ]);
+
+        // document_approvals → approval_steps 변환
+        $docApprovals = $document->approvals()
+            ->orderBy('step')
+            ->get();
+
+        foreach ($docApprovals as $docApproval) {
+            ApprovalStep::create([
+                'approval_id' => $approval->id,
+                'step_order' => $docApproval->step,
+                'step_type' => ApprovalLine::STEP_TYPE_APPROVAL,
+                'approver_id' => $docApproval->user_id,
+                'status' => ApprovalStep::STATUS_PENDING,
+            ]);
+        }
+    }
+
     /**
      * 결재 승인
      */
@@ -579,20 +663,32 @@ public function fqcStatus(int $orderId, int $templateId): array
         $tenantId = $this->tenantId();
 
         $order = \App\Models\Orders\Order::where('tenant_id', $tenantId)
-            ->with('items')
+            ->with(['rootNodes.items' => fn ($q) => $q->orderBy('sort_order')])
             ->findOrFail($orderId);
 
-        // 해당 수주의 FQC 문서 조회
+        // 개소별 대표 OrderItem ID 수집
+        $representativeItemIds = $order->rootNodes
+            ->map(fn ($node) => $node->items->first()?->id)
+            ->filter()
+            ->values();
+
+        // 해당 대표 품목의 FQC 문서 조회
         $documents = Document::where('tenant_id', $tenantId)
             ->where('template_id', $templateId)
             ->where('linkable_type', \App\Models\Orders\OrderItem::class)
-            ->whereIn('linkable_id', $order->items->pluck('id'))
+            ->whereIn('linkable_id', $representativeItemIds)
             ->with('data')
             ->get()
             ->keyBy('linkable_id');
 
-        $items = $order->items->map(function ($orderItem) use ($documents) {
-            $doc = $documents->get($orderItem->id);
+        // 개소(root node)별 진행현황
+        $items = $order->rootNodes->map(function ($node) use ($documents) {
+            $representativeItem = $node->items->first();
+            if (! $representativeItem) {
+                return null;
+            }
+
+            $doc = $documents->get($representativeItem->id);
 
             // 종합판정 값 추출
             $judgement = null;
@@ -602,17 +698,17 @@ public function fqcStatus(int $orderId, int $templateId): array
             }
 
             return [
-                'order_item_id' => $orderItem->id,
-                'floor_code' => $orderItem->floor_code,
-                'symbol_code' => $orderItem->symbol_code,
-                'specification' => $orderItem->specification,
-                'item_name' => $orderItem->item_name,
+                'order_item_id' => $representativeItem->id,
+                'floor_code' => $representativeItem->floor_code,
+                'symbol_code' => $representativeItem->symbol_code,
+                'specification' => $representativeItem->specification,
+                'item_name' => $representativeItem->item_name,
                 'document_id' => $doc?->id,
                 'document_no' => $doc?->document_no,
                 'status' => $doc?->status ?? 'NONE',
                 'judgement' => $judgement,
             ];
-        });
+        })->filter()->values();
 
         // 통계
         $total = $items->count();
@@ -634,6 +730,28 @@ public function fqcStatus(int $orderId, int $templateId): array
         ];
     }
 
+    // =========================================================================
+    // Snapshot (Lazy Snapshot)
+    // =========================================================================
+
+    /**
+     * rendered_html만 업데이트 (상태 무관, canEdit 체크 없음)
+     * Lazy Snapshot: 조회 시 rendered_html이 없으면 프론트에서 캡처 후 저장
+     */
+    public function patchSnapshot(int $id, string $renderedHtml): Document
+    {
+        $tenantId = $this->tenantId();
+
+        $document = Document::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        $document->rendered_html = $renderedHtml;
+        $document->save();
+
+        return $document;
+    }
+
     // =========================================================================
     // Resolve/Upsert (React 연동용)
     // =========================================================================
@@ -773,24 +891,34 @@ public function upsert(array $data): Document
 
             if ($existingDocument) {
                 // UPDATE: 기존 update 로직 재사용
-                return $this->update($existingDocument->id, [
+                $updatePayload = [
                     'title' => $data['title'] ?? $existingDocument->title,
                     'linkable_type' => 'item',
                     'linkable_id' => $itemId,
                     'data' => $data['data'] ?? [],
                     'attachments' => $data['attachments'] ?? [],
-                ]);
+                ];
+                if (isset($data['rendered_html'])) {
+                    $updatePayload['rendered_html'] = $data['rendered_html'];
+                }
+
+                return $this->update($existingDocument->id, $updatePayload);
             }
 
             // CREATE: 기존 create 로직 재사용
-            return $this->create([
+            $createPayload = [
                 'template_id' => $templateId,
                 'title' => $data['title'] ?? '',
                 'linkable_type' => 'item',
                 'linkable_id' => $itemId,
                 'data' => $data['data'] ?? [],
                 'attachments' => $data['attachments'] ?? [],
-            ]);
+            ];
+            if (isset($data['rendered_html'])) {
+                $createPayload['rendered_html'] = $data['rendered_html'];
+            }
+
+            return $this->create($createPayload);
         });
     }
 

app/Services/EntertainmentService.php

@@ -6,29 +6,35 @@
 use Illuminate\Support\Facades\DB;
 
 /**
- * 접대비 현황 서비스
+ * 접대비 현황 서비스 (D1.7 리스크 감지형)
  *
- * CEO 대시보드용 접대비 데이터를 제공합니다.
+ * CEO 대시보드용 접대비 리스크 데이터를 제공합니다.
+ * 카드 4개: 주말/심야, 기피업종, 고액결제, 증빙미비
  */
 class EntertainmentService extends Service
 {
-    // 접대비 기본 한도율 (중소기업 기준: 매출의 0.3%)
-    private const DEFAULT_LIMIT_RATE = 0.003;
+    // 고액 결제 기준 (1회 50만원 초과)
+    private const HIGH_AMOUNT_THRESHOLD = 500000;
 
-    // 기업 규모별 기본 한도 (연간)
-    private const COMPANY_TYPE_LIMITS = [
-        'large' => 36000000,   // 대기업: 연 3,600만원
-        'medium' => 36000000,  // 중견기업: 연 3,600만원
-        'small' => 24000000,   // 중소기업: 연 2,400만원
+    // 기피업종 MCC 코드 (유흥, 귀금속, 숙박 등)
+    private const PROHIBITED_MCC_CODES = [
+        '5813', // 음주업소
+        '7011', // 숙박업
+        '5944', // 귀금속
+        '7941', // 레저/스포츠
+        '7992', // 골프장
+        '7273', // 데이트서비스
+        '5932', // 골동품
     ];
 
+    // 심야 시간대 (22시 ~ 06시)
+    private const LATE_NIGHT_START = 22;
+
+    private const LATE_NIGHT_END = 6;
+
     /**
-     * 접대비 현황 요약 조회
+     * 접대비 리스크 현황 요약 조회 (D1.7)
      *
-     * @param  string|null  $limitType  기간 타입 (annual|quarterly, 기본: quarterly)
-     * @param  string|null  $companyType  기업 유형 (large|medium|small, 기본: medium)
-     * @param  int|null  $year  연도 (기본: 현재 연도)
-     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
      * @return array{cards: array, check_points: array}
      */
     public function getSummary(
@@ -40,73 +46,58 @@ public function getSummary(
         $tenantId = $this->tenantId();
         $now = Carbon::now();
 
-        // 기본값 설정
         $year = $year ?? $now->year;
-        $limitType = $limitType ?? 'quarterly';
-        $companyType = $companyType ?? 'medium';
         $quarter = $quarter ?? $now->quarter;
 
         // 기간 범위 계산
         if ($limitType === 'annual') {
             $startDate = Carbon::create($year, 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, 12, 31)->format('Y-m-d');
-            $periodLabel = "{$year}년";
         } else {
             $startDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
             $endDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
-            $periodLabel = "{$quarter}사분기";
         }
 
-        // 연간 시작일 (매출 계산용)
-        $yearStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
-        $yearEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
-
-        // 매출액 조회 (연간)
-        $annualSales = $this->getAnnualSales($tenantId, $yearStartDate, $yearEndDate);
-
-        // 접대비 한도 계산
-        $annualLimit = $this->calculateLimit($annualSales, $companyType);
-        $periodLimit = $limitType === 'annual' ? $annualLimit : ($annualLimit / 4);
-
-        // 접대비 사용액 조회
-        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
-
-        // 잔여 한도
-        $remainingLimit = max(0, $periodLimit - $usedAmount);
+        // 리스크 감지 쿼리
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $startDate, $endDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $startDate, $endDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $startDate, $endDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $startDate, $endDate);
 
         // 카드 데이터 구성
         $cards = [
             [
-                'id' => 'et_sales',
-                'label' => '매출',
-                'amount' => (int) $annualSales,
+                'id' => 'et_weekend',
+                'label' => '주말/심야',
+                'amount' => (int) $weekendLateNight['total'],
+                'subLabel' => "{$weekendLateNight['count']}건",
             ],
             [
-                'id' => 'et_limit',
-                'label' => "{{$periodLabel}} 접대비 총 한도",
-                'amount' => (int) $periodLimit,
+                'id' => 'et_prohibited',
+                'label' => '기피업종',
+                'amount' => (int) $prohibitedBiz['total'],
+                'subLabel' => $prohibitedBiz['count'] > 0 ? "불인정 {$prohibitedBiz['count']}건" : '0건',
             ],
             [
-                'id' => 'et_remaining',
-                'label' => "{{$periodLabel}} 접대비 잔여한도",
-                'amount' => (int) $remainingLimit,
+                'id' => 'et_high_amount',
+                'label' => '고액 결제',
+                'amount' => (int) $highAmount['total'],
+                'subLabel' => "{$highAmount['count']}건",
             ],
             [
-                'id' => 'et_used',
-                'label' => "{{$periodLabel}} 접대비 사용금액",
-                'amount' => (int) $usedAmount,
+                'id' => 'et_no_receipt',
+                'label' => '증빙 미비',
+                'amount' => (int) $missingReceipt['total'],
+                'subLabel' => "{$missingReceipt['count']}건",
             ],
         ];
 
         // 체크포인트 생성
-        $checkPoints = $this->generateCheckPoints(
-            $periodLabel,
-            $periodLimit,
-            $usedAmount,
-            $remainingLimit,
-            $tenantId,
-            $startDate,
-            $endDate
+        $checkPoints = $this->generateRiskCheckPoints(
+            $weekendLateNight,
+            $prohibitedBiz,
+            $highAmount,
+            $missingReceipt
         );
 
         return [
@@ -116,65 +107,83 @@ public function getSummary(
     }
 
     /**
-     * 연간 매출액 조회
+     * 주말/심야 사용 리스크 조회
+     * expense_date가 주말(토/일) OR barobill join으로 use_time 22~06시
      */
-    private function getAnnualSales(int $tenantId, string $startDate, string $endDate): float
+    private function getWeekendLateNightRisk(int $tenantId, string $startDate, string $endDate): array
     {
-        // orders 테이블에서 확정된 수주 합계 조회
-        $amount = DB::table('orders')
-            ->where('tenant_id', $tenantId)
-            ->where('status_code', 'confirmed')
-            ->whereBetween('received_at', [$startDate, $endDate])
-            ->whereNull('deleted_at')
-            ->sum('total_amount');
-
-        return $amount ?: 30530000000; // 임시 기본값 (305억)
-    }
-
-    /**
-     * 접대비 한도 계산
-     */
-    private function calculateLimit(float $annualSales, string $companyType): float
-    {
-        // 기본 한도 (기업 규모별)
-        $baseLimit = self::COMPANY_TYPE_LIMITS[$companyType] ?? self::COMPANY_TYPE_LIMITS['medium'];
-
-        // 매출 기반 한도 (0.3%)
-        $salesBasedLimit = $annualSales * self::DEFAULT_LIMIT_RATE;
-
-        // 기본 한도 + 매출 기반 한도 (실제 세법은 더 복잡하지만 간소화)
-        return $baseLimit + $salesBasedLimit;
-    }
-
-    /**
-     * 접대비 사용액 조회
-     */
-    private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
-    {
-        // TODO: 실제 접대비 계정과목에서 조회
-        // expense_accounts 또는 card_transactions에서 접대비 항목 합계
-        $amount = DB::table('expense_accounts')
+        // 주말 사용 (토요일=7, 일요일=1 in MySQL DAYOFWEEK)
+        $weekendResult = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
             ->whereBetween('expense_date', [$startDate, $endDate])
             ->whereNull('deleted_at')
-            ->sum('amount');
+            ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
 
-        return $amount ?: 10000000; // 임시 기본값
+        // 심야 사용 (barobill 카드 거래 내역에서 시간 확인)
+        $lateNightResult = DB::table('expense_accounts as ea')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)') // 주말 제외 (중복 방지)
+            ->whereNotNull('bct.use_time')
+            ->where(function ($q) {
+                $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= ?', [self::LATE_NIGHT_START])
+                    ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < ?', [self::LATE_NIGHT_END]);
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        $totalCount = ($weekendResult->count ?? 0) + ($lateNightResult->count ?? 0);
+        $totalAmount = ($weekendResult->total ?? 0) + ($lateNightResult->total ?? 0);
+
+        return ['count' => $totalCount, 'total' => $totalAmount];
     }
 
     /**
-     * 거래처 누락 건수 조회
+     * 기피업종 사용 리스크 조회
+     * barobill의 merchant_biz_type가 MCC 코드 매칭
      */
-    private function getMissingVendorCount(int $tenantId, string $startDate, string $endDate): array
+    private function getProhibitedBizTypeRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        $result = DB::table('expense_accounts as ea')
+            ->join('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereIn('bct.merchant_biz_type', self::PROHIBITED_MCC_CODES)
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => $result->count ?? 0,
+            'total' => $result->total ?? 0,
+        ];
+    }
+
+    /**
+     * 고액 결제 리스크 조회
+     * 1회 50만원 초과 결제
+     */
+    private function getHighAmountRisk(int $tenantId, string $startDate, string $endDate): array
     {
-        // TODO: 거래처 정보 누락 건수 조회
         $result = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
             ->whereBetween('expense_date', [$startDate, $endDate])
-            ->whereNull('vendor_id')
             ->whereNull('deleted_at')
+            ->where('amount', '>', self::HIGH_AMOUNT_THRESHOLD)
             ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
             ->first();
 
@@ -185,72 +194,436 @@ private function getMissingVendorCount(int $tenantId, string $startDate, string
     }
 
     /**
-     * 체크포인트 생성
+     * 증빙 미비 리스크 조회
+     * receipt_no가 NULL 또는 빈 값
      */
-    private function generateCheckPoints(
-        string $periodLabel,
-        float $limit,
-        float $used,
-        float $remaining,
-        int $tenantId,
-        string $startDate,
-        string $endDate
+    private function getMissingReceiptRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        $result = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->where(function ($q) {
+                $q->whereNull('receipt_no')
+                    ->orWhere('receipt_no', '');
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => $result->count ?? 0,
+            'total' => $result->total ?? 0,
+        ];
+    }
+
+    /**
+     * 접대비 상세 정보 조회 (모달용)
+     *
+     * @param  string|null  $companyType  법인 유형 (large|medium|small, 기본: medium)
+     * @param  int|null  $year  연도 (기본: 현재 연도)
+     * @param  int|null  $quarter  분기 (1-4, 기본: 현재 분기)
+     */
+    public function getDetail(
+        ?string $companyType = 'medium',
+        ?int $year = null,
+        ?int $quarter = null,
+        ?string $startDate = null,
+        ?string $endDate = null
+    ): array {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $companyType = $companyType ?? 'medium';
+        $quarter = $quarter ?? $now->quarter;
+
+        // 연간 기간 범위 (summary, calculation, quarterly, monthly_usage용 - 항상 연간)
+        $annualStartDate = Carbon::create($year, 1, 1)->format('Y-m-d');
+        $annualEndDate = Carbon::create($year, 12, 31)->format('Y-m-d');
+
+        // 거래/리스크 필터 기간 (start_date/end_date 전달 시 사용, 없으면 분기 기본)
+        if ($startDate && $endDate) {
+            $filterStartDate = $startDate;
+            $filterEndDate = $endDate;
+        } else {
+            $filterStartDate = Carbon::create($year, ($quarter - 1) * 3 + 1, 1)->format('Y-m-d');
+            $filterEndDate = Carbon::create($year, $quarter * 3, 1)->endOfMonth()->format('Y-m-d');
+        }
+
+        // 기본한도 계산 (중소기업: 3,600만, 일반법인: 1,200만)
+        $baseLimit = $companyType === 'large' ? 12000000 : 36000000;
+
+        // 수입금액 조회 (sales 테이블)
+        $revenue = $this->getAnnualRevenue($tenantId, $year);
+
+        // 수입금액별 추가한도 계산
+        $revenueAdditional = $this->calculateRevenueAdditionalLimit($revenue);
+
+        // 연간 총 한도
+        $annualLimit = $baseLimit + $revenueAdditional;
+        $quarterlyLimit = $annualLimit / 4;
+
+        // 연간/분기 사용액 조회
+        $annualUsed = $this->getUsedAmount($tenantId, $annualStartDate, $annualEndDate);
+        $quarterlyUsed = $this->getUsedAmount($tenantId, $filterStartDate, $filterEndDate);
+
+        // 잔여/초과 계산
+        $annualRemaining = max(0, $annualLimit - $annualUsed);
+        $annualExceeded = max(0, $annualUsed - $annualLimit);
+
+        // 1. 요약 데이터
+        $summary = [
+            'annual_limit' => (int) $annualLimit,
+            'annual_remaining' => (int) $annualRemaining,
+            'annual_used' => (int) $annualUsed,
+            'annual_exceeded' => (int) $annualExceeded,
+        ];
+
+        // 2. 리스크 검토 카드 (날짜 필터 적용)
+        $weekendLateNight = $this->getWeekendLateNightRisk($tenantId, $filterStartDate, $filterEndDate);
+        $prohibitedBiz = $this->getProhibitedBizTypeRisk($tenantId, $filterStartDate, $filterEndDate);
+        $highAmount = $this->getHighAmountRisk($tenantId, $filterStartDate, $filterEndDate);
+        $missingReceipt = $this->getMissingReceiptRisk($tenantId, $filterStartDate, $filterEndDate);
+
+        $riskReview = [
+            ['label' => '주말/심야', 'amount' => (int) $weekendLateNight['total'], 'count' => $weekendLateNight['count']],
+            ['label' => '기피업종', 'amount' => (int) $prohibitedBiz['total'], 'count' => $prohibitedBiz['count']],
+            ['label' => '고액 결제', 'amount' => (int) $highAmount['total'], 'count' => $highAmount['count']],
+            ['label' => '증빙 미비', 'amount' => (int) $missingReceipt['total'], 'count' => $missingReceipt['count']],
+        ];
+
+        // 3. 월별 사용 추이
+        $monthlyUsage = $this->getMonthlyUsageTrend($tenantId, $year);
+
+        // 4. 사용자별 분포 (날짜 필터 적용)
+        $userDistribution = $this->getUserDistribution($tenantId, $filterStartDate, $filterEndDate);
+
+        // 5. 거래 내역 (날짜 필터 적용)
+        $transactions = $this->getTransactions($tenantId, $filterStartDate, $filterEndDate);
+
+        // 6. 손금한도 계산 정보
+        $calculation = [
+            'company_type' => $companyType,
+            'base_limit' => (int) $baseLimit,
+            'revenue' => (int) $revenue,
+            'revenue_additional' => (int) $revenueAdditional,
+            'annual_limit' => (int) $annualLimit,
+        ];
+
+        // 7. 분기별 현황
+        $quarterly = $this->getQuarterlyStatus($tenantId, $year, $quarterlyLimit);
+
+        return [
+            'summary' => $summary,
+            'risk_review' => $riskReview,
+            'monthly_usage' => $monthlyUsage,
+            'user_distribution' => $userDistribution,
+            'transactions' => $transactions,
+            'calculation' => $calculation,
+            'quarterly' => $quarterly,
+        ];
+    }
+
+    /**
+     * 접대비 사용액 조회
+     */
+    private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
+    {
+        return DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount') ?: 0;
+    }
+
+    /**
+     * 연간 수입금액(매출) 조회
+     */
+    private function getAnnualRevenue(int $tenantId, int $year): float
+    {
+        return DB::table('sales')
+            ->where('tenant_id', $tenantId)
+            ->whereYear('sale_date', $year)
+            ->whereNull('deleted_at')
+            ->sum('total_amount') ?: 0;
+    }
+
+    /**
+     * 수입금액별 추가한도 계산 (세법 기준)
+     * 100억 이하: 수입금액 × 0.2%
+     * 100억 초과 ~ 500억 이하: 2,000만 + (수입금액 - 100억) × 0.1%
+     * 500억 초과: 6,000만 + (수입금액 - 500억) × 0.03%
+     */
+    private function calculateRevenueAdditionalLimit(float $revenue): float
+    {
+        $b10 = 10000000000; // 100억
+        $b50 = 50000000000; // 500억
+
+        if ($revenue <= $b10) {
+            return $revenue * 0.002;
+        } elseif ($revenue <= $b50) {
+            return 20000000 + ($revenue - $b10) * 0.001;
+        } else {
+            return 60000000 + ($revenue - $b50) * 0.0003;
+        }
+    }
+
+    /**
+     * 월별 사용 추이 조회
+     */
+    private function getMonthlyUsageTrend(int $tenantId, int $year): array
+    {
+        $monthlyData = DB::table('expense_accounts')
+            ->select(DB::raw('MONTH(expense_date) as month'), DB::raw('SUM(amount) as amount'))
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'entertainment')
+            ->whereYear('expense_date', $year)
+            ->whereNull('deleted_at')
+            ->groupBy(DB::raw('MONTH(expense_date)'))
+            ->orderBy('month')
+            ->get();
+
+        $result = [];
+        for ($i = 1; $i <= 12; $i++) {
+            $found = $monthlyData->firstWhere('month', $i);
+            $result[] = [
+                'month' => $i,
+                'label' => $i . '월',
+                'amount' => $found ? (int) $found->amount : 0,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 사용자별 분포 조회
+     */
+    private function getUserDistribution(int $tenantId, string $startDate, string $endDate): array
+    {
+        $colors = ['#60A5FA', '#34D399', '#FBBF24', '#F87171', '#A78BFA', '#FB923C'];
+
+        $distribution = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->select('u.name as user_name', DB::raw('SUM(ea.amount) as amount'))
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->groupBy('ea.created_by', 'u.name')
+            ->orderByDesc('amount')
+            ->limit(5)
+            ->get();
+
+        $total = $distribution->sum('amount');
+        $result = [];
+        $idx = 0;
+
+        foreach ($distribution as $item) {
+            $result[] = [
+                'user_name' => $item->user_name ?? '사용자',
+                'amount' => (int) $item->amount,
+                'percentage' => $total > 0 ? round(($item->amount / $total) * 100, 1) : 0,
+                'color' => $colors[$idx % count($colors)],
+            ];
+            $idx++;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 내역 조회
+     */
+    private function getTransactions(int $tenantId, string $startDate, string $endDate): array
+    {
+        $transactions = DB::table('expense_accounts as ea')
+            ->leftJoin('users as u', 'ea.created_by', '=', 'u.id')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->select([
+                'ea.id',
+                'ea.card_no',
+                'u.name as user_name',
+                'ea.expense_date',
+                'ea.vendor_name',
+                'ea.amount',
+                'ea.receipt_no',
+                'bct.use_time',
+                'bct.merchant_biz_type',
+            ])
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'entertainment')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->orderByDesc('ea.expense_date')
+            ->limit(100)
+            ->get();
+
+        $result = [];
+        foreach ($transactions as $t) {
+            $riskType = $this->detectTransactionRiskType($t);
+
+            $result[] = [
+                'id' => $t->id,
+                'card_name' => $t->card_no ? '카드 *' . substr($t->card_no, -4) : '카드명',
+                'user_name' => $t->user_name ?? '사용자',
+                'expense_date' => Carbon::parse($t->expense_date)->format('Y-m-d H:i'),
+                'vendor_name' => $t->vendor_name ?? '가맹점명',
+                'amount' => (int) $t->amount,
+                'risk_type' => $riskType,
+            ];
+        }
+
+        return $result;
+    }
+
+    /**
+     * 거래 건별 리스크 유형 감지
+     */
+    private function detectTransactionRiskType(object $transaction): string
+    {
+        // 기피업종
+        if ($transaction->merchant_biz_type && in_array($transaction->merchant_biz_type, self::PROHIBITED_MCC_CODES)) {
+            return '기피업종';
+        }
+
+        // 고액 결제
+        if ($transaction->amount > self::HIGH_AMOUNT_THRESHOLD) {
+            return '고액 결제';
+        }
+
+        // 증빙 미비
+        if (empty($transaction->receipt_no)) {
+            return '증빙 미비';
+        }
+
+        // 주말/심야 감지
+        $expenseDate = Carbon::parse($transaction->expense_date);
+        if ($expenseDate->isWeekend()) {
+            return '주말/심야';
+        }
+        if ($transaction->use_time) {
+            $hour = (int) substr($transaction->use_time, 0, 2);
+            if ($hour >= self::LATE_NIGHT_START || $hour < self::LATE_NIGHT_END) {
+                return '주말/심야';
+            }
+        }
+
+        return '정상';
+    }
+
+    /**
+     * 분기별 현황 조회
+     */
+    private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLimit): array
+    {
+        $result = [];
+        $previousRemaining = 0;
+
+        for ($q = 1; $q <= 4; $q++) {
+            $startDate = Carbon::create($year, ($q - 1) * 3 + 1, 1)->format('Y-m-d');
+            $endDate = Carbon::create($year, $q * 3, 1)->endOfMonth()->format('Y-m-d');
+
+            $used = $this->getUsedAmount($tenantId, $startDate, $endDate);
+            $carryover = $previousRemaining > 0 ? $previousRemaining : 0;
+            $totalLimit = $quarterlyLimit + $carryover;
+            $remaining = max(0, $totalLimit - $used);
+            $exceeded = max(0, $used - $totalLimit);
+
+            $result[] = [
+                'quarter' => $q,
+                'limit' => (int) $quarterlyLimit,
+                'carryover' => (int) $carryover,
+                'used' => (int) $used,
+                'remaining' => (int) $remaining,
+                'exceeded' => (int) $exceeded,
+            ];
+
+            $previousRemaining = $remaining;
+        }
+
+        return $result;
+    }
+
+    /**
+     * 리스크 감지 체크포인트 생성
+     */
+    private function generateRiskCheckPoints(
+        array $weekendLateNight,
+        array $prohibitedBiz,
+        array $highAmount,
+        array $missingReceipt
     ): array {
         $checkPoints = [];
-        $usageRate = $limit > 0 ? ($used / $limit) * 100 : 0;
-        $usedFormatted = number_format($used / 10000);
-        $limitFormatted = number_format($limit / 10000);
-        $remainingFormatted = number_format($remaining / 10000);
+        $totalRiskCount = $weekendLateNight['count'] + $prohibitedBiz['count']
+            + $highAmount['count'] + $missingReceipt['count'];
 
-        // 사용률에 따른 체크포인트
-        if ($usageRate <= 75) {
-            // 정상 운영
-            $remainingRate = round(100 - $usageRate);
+        // 주말/심야
+        if ($weekendLateNight['count'] > 0) {
+            $amountFormatted = number_format($weekendLateNight['total'] / 10000);
             $checkPoints[] = [
-                'id' => 'et_cp_normal',
-                'type' => 'success',
-                'message' => "{$periodLabel} 접대비 사용 {$usedFormatted}만원 / 한도 {$limitFormatted}만원 ({$remainingRate}%). 여유 있게 운영 중입니다.",
-                'highlights' => [
-                    ['text' => "{$usedFormatted}만원", 'color' => 'green'],
-                    ['text' => "{$limitFormatted}만원 ({$remainingRate}%)", 'color' => 'green'],
-                ],
-            ];
-        } elseif ($usageRate <= 100) {
-            // 주의 (85% 이상)
-            $usageRateRounded = round($usageRate);
-            $checkPoints[] = [
-                'id' => 'et_cp_warning',
+                'id' => 'et_cp_weekend',
                 'type' => 'warning',
-                'message' => "접대비 한도 {$usageRateRounded}% 도달. 잔여 한도 {$remainingFormatted}만원입니다. 사용 계획을 점검해 주세요.",
+                'message' => "주말/심야 사용 {$weekendLateNight['count']}건({$amountFormatted}만원) 감지. 업무관련성 소명자료로 증빙해주세요.",
                 'highlights' => [
-                    ['text' => "잔여 한도 {$remainingFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        } else {
-            // 한도 초과
-            $overAmount = $used - $limit;
-            $overFormatted = number_format($overAmount / 10000);
-            $checkPoints[] = [
-                'id' => 'et_cp_over',
-                'type' => 'error',
-                'message' => "접대비 한도 초과 {$overFormatted}만원 발생. 초과분은 손금불산입되어 법인세 부담이 증가합니다.",
-                'highlights' => [
-                    ['text' => "{$overFormatted}만원 발생", 'color' => 'red'],
+                    ['text' => "{$weekendLateNight['count']}건({$amountFormatted}만원)", 'color' => 'red'],
                 ],
             ];
         }
 
-        // 거래처 정보 누락 체크
-        $missingVendor = $this->getMissingVendorCount($tenantId, $startDate, $endDate);
-        if ($missingVendor['count'] > 0) {
-            $missingTotal = number_format($missingVendor['total'] / 10000);
+        // 기피업종
+        if ($prohibitedBiz['count'] > 0) {
+            $amountFormatted = number_format($prohibitedBiz['total'] / 10000);
             $checkPoints[] = [
-                'id' => 'et_cp_missing',
+                'id' => 'et_cp_prohibited',
                 'type' => 'error',
-                'message' => "접대비 사용 중 {$missingVendor['count']}건({$missingTotal}만원)의 거래처 정보가 누락되었습니다. 기록을 보완해 주세요.",
+                'message' => "기피업종 사용 {$prohibitedBiz['count']}건({$amountFormatted}만원) 감지. 유흥업종 결제는 접대비 불인정 사유입니다.",
                 'highlights' => [
-                    ['text' => "{$missingVendor['count']}건({$missingTotal}만원)", 'color' => 'red'],
-                    ['text' => '거래처 정보가 누락', 'color' => 'red'],
+                    ['text' => "{$prohibitedBiz['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                    ['text' => '접대비 불인정', 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 고액 결제
+        if ($highAmount['count'] > 0) {
+            $amountFormatted = number_format($highAmount['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'et_cp_high',
+                'type' => 'warning',
+                'message' => "고액 결제 {$highAmount['count']}건({$amountFormatted}만원) 감지. 1회 50만원 초과 결제입니다. 증빙이 필요합니다.",
+                'highlights' => [
+                    ['text' => "{$highAmount['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 증빙 미비
+        if ($missingReceipt['count'] > 0) {
+            $amountFormatted = number_format($missingReceipt['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'et_cp_receipt',
+                'type' => 'error',
+                'message' => "미증빙 {$missingReceipt['count']}건({$amountFormatted}만원) 감지. 증빙이 필요합니다.",
+                'highlights' => [
+                    ['text' => "{$missingReceipt['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 리스크 0건이면 정상 메시지
+        if ($totalRiskCount === 0) {
+            $checkPoints[] = [
+                'id' => 'et_cp_normal',
+                'type' => 'success',
+                'message' => '접대비 사용 현황이 정상입니다.',
+                'highlights' => [
+                    ['text' => '정상', 'color' => 'green'],
                 ],
             ];
         }