feat: [approval] 연차사용촉진 통지서 1차/2차 양식 마이그레이션 추가

- leave_promotion_1st: 연차사용촉진 통지서 (1차) - hr 카테고리
- leave_promotion_2nd: 연차사용촉진 통지서 (2차) - hr 카테고리

.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/dev/dev_plans/react-mock-remaining-tasks.md`
+- `docs/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/dev/dev_plans/db-backup-system-plan.md
+- 계획 문서: docs/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/dev/changes/20260102_1300_quote_bom_bulk_calculation.md` | 변경 내용 문서 |
+| `api/docs/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/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`
+- 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`
 
 ## 다음 단계
 - React 프론트엔드에서 `/calculate/bom/bulk` API 연동

.serena/project.yml

@@ -107,10 +107,3 @@ 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

@@ -509,7 +509,6 @@ ### 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

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-03-06 21:25:05
+> **자동 생성**: 2026-02-21 16:28:35
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -580,10 +580,17 @@ ### 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`
 
@@ -630,7 +637,6 @@ ### 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`
 
@@ -737,7 +743,6 @@ ### push_notification_settings
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
-- **workOrder()**: belongsTo → `work_orders`
 - **item()**: belongsTo → `items`
 - **inspector()**: belongsTo → `users`
 - **creator()**: belongsTo → `users`
@@ -753,38 +758,6 @@ ### 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`
 
@@ -863,7 +836,6 @@ ### approvals
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
-- **linkable()**: morphTo → `(Polymorphic)`
 
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
@@ -961,16 +933,6 @@ ### 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`
 
@@ -999,10 +961,7 @@ ### 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`
@@ -1084,7 +1043,6 @@ ### shipments
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
-- **vehicleDispatches()**: hasMany → `shipment_vehicle_dispatches`
 
 ### shipment_items
 **모델**: `App\Models\Tenants\ShipmentItem`
@@ -1092,11 +1050,6 @@ ### 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`
 
@@ -1194,8 +1147,6 @@ ### 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

@@ -1,54 +0,0 @@
-<?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/Exports/DailyReportExport.php

@@ -7,7 +7,6 @@
 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
@@ -32,10 +31,10 @@ public function headings(): array
         return [
             ['일일 일보 - '.$this->report['date']],
             [],
-            ['전월 이월', number_format($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($this->report['current_balance']).'원'],
+            ['전일 잔액', number_format($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'],
             [],
             ['구분', '거래처명', '계정과목', '입금액', '출금액', '적요'],
         ];
@@ -48,7 +47,6 @@ public function array(): array
     {
         $rows = [];
 
-        // ── 예금 입출금 내역 ──
         foreach ($this->report['details'] as $detail) {
             $rows[] = [
                 $detail['type_label'],
@@ -60,7 +58,7 @@ public function array(): array
             ];
         }
 
-        // 합계 행
+        // 합계 행 추가
         $rows[] = [];
         $rows[] = [
             '합계',
@@ -71,37 +69,6 @@ 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;
     }
 
@@ -110,7 +77,7 @@ public function array(): array
      */
     public function styles(Worksheet $sheet): array
     {
-        $styles = [
+        return [
             1 => ['font' => ['bold' => true, 'size' => 14]],
             3 => ['font' => ['bold' => true]],
             4 => ['font' => ['bold' => true]],
@@ -119,32 +86,10 @@ public function styles(Worksheet $sheet): array
             8 => [
                 'font' => ['bold' => true],
                 'fill' => [
-                    'fillType' => Fill::FILL_SOLID,
+                    'fillType' => \PhpOffice\PhpSpreadsheet\Style\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/dev_plans/5130-sam-data-migration-plan.md 섹션 4.5
+ * @see docs/plans/5130-sam-data-migration-plan.md 섹션 4.5
  */
 class Legacy5130Calculator
 {

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

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

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

@@ -1,144 +0,0 @@
-<?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/BarobillSettingController.php

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

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

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

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

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

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

@@ -2,14 +2,11 @@
 
 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
@@ -61,19 +58,4 @@ 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

@@ -1,92 +0,0 @@
-<?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

@@ -74,22 +74,6 @@ 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

@@ -33,20 +33,4 @@ 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

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

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

@@ -1,85 +0,0 @@
-<?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

@@ -34,16 +34,6 @@ 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

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

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

@@ -1,59 +0,0 @@
-<?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

@@ -1,50 +0,0 @@
-<?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

@@ -1,127 +0,0 @@
-<?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

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

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

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

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

@@ -20,10 +20,9 @@ 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, $date) {
-            return $this->todayIssueService->summary($limit, null, $date);
+        return ApiResponse::handle(function () use ($limit) {
+            return $this->todayIssueService->summary($limit);
         }, __('message.fetched'));
     }
 

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

@@ -32,18 +32,4 @@ 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

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

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

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

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

@@ -230,16 +230,6 @@ 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
      */
@@ -320,14 +310,7 @@ public function materialsForItem(int $id, int $itemId)
     public function registerMaterialInputForItem(MaterialInputForItemRequest $request, int $id, int $itemId)
     {
         return ApiResponse::handle(function () use ($request, $id, $itemId) {
-            $validated = $request->validated();
-
-            return $this->service->registerMaterialInputForItem(
-                $id,
-                $itemId,
-                $validated['inputs'],
-                (bool) ($validated['replace'] ?? false)
-            );
+            return $this->service->registerMaterialInputForItem($id, $itemId, $request->validated()['inputs']);
         }, __('message.work_order.material_input_registered'));
     }
 

app/Http/Requests/Approval/InboxIndexRequest.php

@@ -22,8 +22,6 @@ 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/Document/StoreRequest.php

@@ -28,9 +28,6 @@ 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

@@ -27,9 +27,6 @@ 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

@@ -30,9 +30,6 @@ 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

@@ -22,7 +22,6 @@ 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

@@ -29,7 +29,6 @@ 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

@@ -2,9 +2,7 @@
 
 namespace App\Http\Requests\Loan;
 
-use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
 
 class LoanStoreRequest extends FormRequest
 {
@@ -23,27 +21,12 @@ public function authorize(): bool
      */
     public function rules(): array
     {
-        $isGiftCertificate = $this->input('category') === Loan::CATEGORY_GIFT_CERTIFICATE;
-
         return [
-            'user_id' => [$isGiftCertificate ? 'nullable' : 'required', 'integer', 'exists:users,id'],
+            'user_id' => ['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

@@ -2,9 +2,7 @@
 
 namespace App\Http\Requests\Loan;
 
-use App\Models\Tenants\Loan;
 use Illuminate\Foundation\Http\FormRequest;
-use Illuminate\Validation\Rule;
 
 class LoanUpdateRequest extends FormRequest
 {
@@ -29,20 +27,6 @@ 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

@@ -1,25 +0,0 @@
-<?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

@@ -1,29 +0,0 @@
-<?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

@@ -1,30 +0,0 @@
-<?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

@@ -1,45 +0,0 @@
-<?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

@@ -1,44 +0,0 @@
-<?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,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -55,16 +55,6 @@ 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,direct_dispatch,loading,kyungdong_delivery,daesin_delivery,kyungdong_freight,daesin_freight,self_pickup',
+            'delivery_method' => 'nullable|in:pickup,direct,logistics',
 
             // 발주처/배송 정보
             'client_id' => 'nullable|integer|exists:clients,id',
@@ -53,16 +53,6 @@ public function rules(): array
             // 기타
             'remarks' => 'nullable|string',
 
-            // 배차정보
-            'vehicle_dispatches' => 'nullable|array',
-            'vehicle_dispatches.*.seq' => 'nullable|integer|min:1',
-            'vehicle_dispatches.*.logistics_company' => 'nullable|string|max:100',
-            'vehicle_dispatches.*.arrival_datetime' => 'nullable|date',
-            'vehicle_dispatches.*.tonnage' => 'nullable|string|max:20',
-            'vehicle_dispatches.*.vehicle_no' => 'nullable|string|max:20',
-            'vehicle_dispatches.*.driver_contact' => 'nullable|string|max:50',
-            'vehicle_dispatches.*.remarks' => 'nullable|string',
-
             // 출하 품목
             'items' => 'nullable|array',
             'items.*.seq' => 'nullable|integer|min:1',

app/Http/Requests/TaxInvoice/CreateTaxInvoiceRequest.php

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

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

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

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

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

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

@@ -17,7 +17,6 @@ public function rules(): array
         $tenantId = app('tenant_id') ?? 0;
 
         return [
-            // === 기존 필드 ===
             'bill_number' => [
                 'nullable',
                 'string',
@@ -31,99 +30,16 @@ public function rules(): array
             'client_name' => ['nullable', 'string', 'max:100'],
             'amount' => ['required', 'numeric', 'min:0'],
             'issue_date' => ['required', 'date'],
-            'maturity_date' => ['nullable', 'date', 'after_or_equal:issue_date'],
-            'status' => ['nullable', 'string', 'max:30'],
+            'maturity_date' => ['required', 'date', 'after_or_equal:issue_date'],
+            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
             '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

@@ -14,7 +14,6 @@ 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'],
@@ -22,72 +21,15 @@ 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', 'max:30'],
+            'status' => ['nullable', 'string', 'in:stored,maturityAlert,maturityResult,paymentComplete,dishonored,collectionRequest,collectionComplete,suing'],
             '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

@@ -1,42 +0,0 @@
-<?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

@@ -1,38 +0,0 @@
-<?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

@@ -22,12 +22,6 @@ 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'],
         ];
     }
 
@@ -42,12 +36,6 @@ 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

@@ -22,12 +22,6 @@ 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'],
         ];
     }
 
@@ -42,12 +36,6 @@ 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/VehicleDispatch/VehicleDispatchUpdateRequest.php

@@ -1,30 +0,0 @@
-<?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

@@ -17,8 +17,6 @@ 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

@@ -39,16 +39,6 @@ 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/Documents/Document.php

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

app/Models/Documents/DocumentTemplateSection.php

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

app/Models/ProcessStep.php

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

app/Models/Production/WorkOrder.php

@@ -6,7 +6,6 @@
 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;
@@ -235,14 +234,6 @@ 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

@@ -27,7 +27,6 @@ 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

@@ -4,7 +4,6 @@
 
 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;
@@ -24,7 +23,6 @@
  * @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
@@ -49,7 +47,6 @@ class Inspection extends Model
         'inspection_date',
         'item_id',
         'lot_no',
-        'work_order_id',
         'inspector_id',
         'meta',
         'items',
@@ -95,14 +92,6 @@ class Inspection extends Model
 
     // ===== Relationships =====
 
-    /**
-     * 작업지시 (PQC/FQC용)
-     */
-    public function workOrder()
-    {
-        return $this->belongsTo(WorkOrder::class);
-    }
-
     /**
      * 품목
      */

app/Models/Qualitys/PerformanceReport.php

@@ -1,76 +0,0 @@
-<?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

@@ -1,131 +0,0 @@
-<?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

@@ -1,64 +0,0 @@
-<?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_IN_PROGRESS = 'in_progress';
-
-    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

@@ -1,31 +0,0 @@
-<?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

@@ -1,102 +0,0 @@
-<?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',
-        'sub_category',
-        'parent_code',
-        'depth',
-        'department_type',
-        'description',
-        'sort_order',
-        'is_active',
-    ];
-
-    protected $casts = [
-        'depth' => 'integer',
-        'sort_order' => 'integer',
-        'is_active' => 'boolean',
-    ];
-
-    // Categories (대분류)
-    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',
-    ];
-
-    // Sub-categories (중분류)
-    public const SUB_CATEGORIES = [
-        'current_asset' => '유동자산',
-        'fixed_asset' => '비유동자산',
-        'current_liability' => '유동부채',
-        'long_term_liability' => '비유동부채',
-        'capital' => '자본',
-        'sales_revenue' => '매출',
-        'other_revenue' => '영업외수익',
-        'cogs' => '매출원가',
-        'selling_admin' => '판매비와관리비',
-        'other_expense' => '영업외비용',
-    ];
-
-    // Department types (부문)
-    public const DEPT_COMMON = 'common';
-    public const DEPT_MANUFACTURING = 'manufacturing';
-    public const DEPT_ADMIN = 'admin';
-
-    public const DEPARTMENT_TYPES = [
-        self::DEPT_COMMON => '공통',
-        self::DEPT_MANUFACTURING => '제조',
-        self::DEPT_ADMIN => '관리',
-    ];
-
-    // Depth levels (계층)
-    public const DEPTH_MAJOR = 1;
-    public const DEPTH_MIDDLE = 2;
-    public const DEPTH_MINOR = 3;
-
-    /**
-     * 활성 계정과목만 조회
-     */
-    public function scopeActive(Builder $query): Builder
-    {
-        return $query->where('is_active', true);
-    }
-
-    /**
-     * 소분류(입력 가능 계정)만 조회
-     */
-    public function scopeSelectable(Builder $query): Builder
-    {
-        return $query->where('depth', self::DEPTH_MINOR);
-    }
-
-    /**
-     * 하위 계정과목 관계
-     */
-    public function children()
-    {
-        return $this->hasMany(self::class, 'parent_code', 'code')
-            ->where('tenant_id', $this->tenant_id);
-    }
-}

app/Models/Tenants/Approval.php

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

app/Models/Tenants/Bill.php

@@ -31,58 +31,6 @@ 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 = [
@@ -93,57 +41,21 @@ 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();
 
-        foreach (self::DATE_FIELDS as $field) {
-            if (isset($array[$field]) && $this->{$field}) {
-                $array[$field] = $this->{$field}->format('Y-m-d');
-            }
+        // 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');
         }
 
         return $array;
@@ -157,42 +69,14 @@ 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',
-    ];
-
-    /**
-     * 수취 수표 상태 목록
-     */
-    public const RECEIVED_CHECK_STATUSES = [
-        'stored' => '보관중',
-        'endorsed' => '배서양도',
-        'deposited' => '입금',
+        'paymentComplete' => '결제완료',
         'dishonored' => '부도',
     ];
 
@@ -201,25 +85,10 @@ 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',
     ];
 
@@ -280,25 +149,11 @@ public function getBillTypeLabelAttribute(): string
      */
     public function getStatusLabelAttribute(): string
     {
-        $isCheck = in_array($this->instrument_type, ['cashierCheck', 'currentCheck']);
-
         if ($this->bill_type === 'received') {
-            $statuses = $isCheck ? self::RECEIVED_CHECK_STATUSES : self::RECEIVED_STATUSES;
-
-            return $statuses[$this->status] ?? self::RECEIVED_STATUSES[$this->status] ?? $this->status;
+            return self::RECEIVED_STATUSES[$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] ?? $this->instrument_type ?? '약속어음';
+        return self::ISSUED_STATUSES[$this->status] ?? $this->status;
     }
 
     /**

app/Models/Tenants/BillInstallment.php

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

app/Models/Tenants/ExpenseAccount.php

@@ -34,9 +34,6 @@ class ExpenseAccount extends Model
         'vendor_name',
         'payment_method',
         'card_no',
-        'loan_id',
-        'journal_entry_id',
-        'journal_entry_line_id',
         'created_by',
         'updated_by',
         'deleted_by',
@@ -56,9 +53,6 @@ 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

@@ -1,55 +0,0 @@
-<?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';
-    public const SOURCE_TAX_INVOICE = 'tax_invoice';
-    public const SOURCE_CARD_TRANSACTION = 'card_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

@@ -1,45 +0,0 @@
-<?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/Loan.php

@@ -28,12 +28,6 @@ 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
      */
@@ -41,40 +35,6 @@ 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',
     ];
 
     /**
@@ -112,8 +72,6 @@ class Loan extends Model
         'settlement_date',
         'settlement_amount',
         'status',
-        'category',
-        'metadata',
         'withdrawal_id',
         'created_by',
         'updated_by',
@@ -125,7 +83,6 @@ class Loan extends Model
         'settlement_date' => 'date',
         'amount' => 'decimal:2',
         'settlement_amount' => 'decimal:2',
-        'metadata' => 'array',
     ];
 
     // =========================================================================
@@ -177,21 +134,10 @@ 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
      */
@@ -219,33 +165,19 @@ public function getElapsedDaysAttribute(): int
     // =========================================================================
 
     /**
-     * 수정 가능 여부 (미정산 상태 또는 상품권)
+     * 수정 가능 여부 (미정산 상태만)
      */
     public function isEditable(): bool
     {
-        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
-            return true;
-        }
-
-        return in_array($this->status, [
-            self::STATUS_OUTSTANDING,
-            self::STATUS_HOLDING,
-        ]);
+        return $this->status === self::STATUS_OUTSTANDING;
     }
 
     /**
-     * 삭제 가능 여부 (미정산/보유 상태 또는 상품권)
+     * 삭제 가능 여부 (미정산 상태만)
      */
     public function isDeletable(): bool
     {
-        if ($this->category === self::CATEGORY_GIFT_CERTIFICATE) {
-            return true;
-        }
-
-        return in_array($this->status, [
-            self::STATUS_OUTSTANDING,
-            self::STATUS_HOLDING,
-        ]);
+        return $this->status === self::STATUS_OUTSTANDING;
     }
 
     /**

app/Models/Tenants/Shipment.php

@@ -134,14 +134,6 @@ 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

@@ -1,52 +0,0 @@
-<?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/Services/AccountCodeService.php

@@ -1,408 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Tenants\AccountCode;
-use App\Models\Tenants\JournalEntryLine;
-use Illuminate\Support\Facades\DB;
-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', "%{$search}%");
-            });
-        }
-
-        // 분류 필터 (대분류)
-        if (! empty($params['category'])) {
-            $query->where('category', $params['category']);
-        }
-
-        // 중분류 필터
-        if (! empty($params['sub_category'])) {
-            $query->where('sub_category', $params['sub_category']);
-        }
-
-        // 부문 필터
-        if (! empty($params['department_type'])) {
-            $query->where('department_type', $params['department_type']);
-        }
-
-        // 계층 필터
-        if (! empty($params['depth'])) {
-            $query->where('depth', (int) $params['depth']);
-        }
-
-        // 활성 상태 필터
-        if (isset($params['is_active'])) {
-            $query->where('is_active', filter_var($params['is_active'], FILTER_VALIDATE_BOOLEAN));
-        }
-
-        // 선택 가능한 계정만 (소분류만 = Select용)
-        if (! empty($params['selectable'])) {
-            $query->selectable();
-        }
-
-        return $query->orderBy('code')->orderBy('sort_order')->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->sub_category = $data['sub_category'] ?? null;
-        $accountCode->parent_code = $data['parent_code'] ?? null;
-        $accountCode->depth = $data['depth'] ?? AccountCode::DEPTH_MINOR;
-        $accountCode->department_type = $data['department_type'] ?? AccountCode::DEPT_COMMON;
-        $accountCode->description = $data['description'] ?? null;
-        $accountCode->sort_order = $data['sort_order'] ?? 0;
-        $accountCode->is_active = true;
-        $accountCode->save();
-
-        return $accountCode;
-    }
-
-    /**
-     * 계정과목 수정
-     */
-    public function update(int $id, array $data): AccountCode
-    {
-        $tenantId = $this->tenantId();
-
-        $accountCode = AccountCode::query()
-            ->where('tenant_id', $tenantId)
-            ->findOrFail($id);
-
-        // 코드 변경 시 중복 체크
-        if (isset($data['code']) && $data['code'] !== $accountCode->code) {
-            $exists = AccountCode::query()
-                ->where('tenant_id', $tenantId)
-                ->where('code', $data['code'])
-                ->where('id', '!=', $id)
-                ->exists();
-
-            if ($exists) {
-                throw new BadRequestHttpException(__('error.account_subject.duplicate_code'));
-            }
-        }
-
-        $accountCode->fill($data);
-        $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;
-    }
-
-    /**
-     * 기본 계정과목표 일괄 생성 (초기 세팅)
-     */
-    public function seedDefaults(): int
-    {
-        $tenantId = $this->tenantId();
-
-        $defaults = $this->getDefaultAccountCodes();
-        $insertedCount = 0;
-
-        DB::transaction(function () use ($tenantId, $defaults, &$insertedCount) {
-            foreach ($defaults as $item) {
-                $exists = AccountCode::query()
-                    ->where('tenant_id', $tenantId)
-                    ->where('code', $item['code'])
-                    ->exists();
-
-                if (! $exists) {
-                    AccountCode::create(array_merge($item, ['tenant_id' => $tenantId]));
-                    $insertedCount++;
-                }
-            }
-        });
-
-        return $insertedCount;
-    }
-
-    /**
-     * 기본 계정과목표 데이터 (더존 Smart A 표준 기반)
-     *
-     * 코드 체계: 5자리 (10100~99900)
-     * - 10100~24000: 자산
-     * - 25000~31700: 부채
-     * - 33100~38700: 자본
-     * - 40100~41000: 매출
-     * - 50100~53700: 매출원가/제조경비 (제조부문)
-     * - 80100~84800: 판매비와관리비 (관리부문)
-     * - 90100~99900: 영업외수익/비용
-     *
-     * 계층: depth 1(대분류) → depth 2(중분류) → depth 3(소분류=더존 실제코드)
-     */
-    private function getDefaultAccountCodes(): array
-    {
-        $c = fn ($code, $name, $cat, $sub, $parent, $depth, $dept, $sort) => [
-            'code' => $code, 'name' => $name, 'category' => $cat,
-            'sub_category' => $sub, 'parent_code' => $parent,
-            'depth' => $depth, 'department_type' => $dept, 'sort_order' => $sort,
-        ];
-
-        return [
-            // ============================================================
-            // 자산 (Assets)
-            // ============================================================
-            $c('1', '자산', 'asset', null, null, 1, 'common', 100),
-
-            // -- 유동자산 --
-            $c('11', '유동자산', 'asset', 'current_asset', '1', 2, 'common', 110),
-            $c('10100', '현금', 'asset', 'current_asset', '11', 3, 'common', 1010),
-            $c('10200', '당좌예금', 'asset', 'current_asset', '11', 3, 'common', 1020),
-            $c('10300', '보통예금', 'asset', 'current_asset', '11', 3, 'common', 1030),
-            $c('10400', '기타제예금', 'asset', 'current_asset', '11', 3, 'common', 1040),
-            $c('10500', '정기적금', 'asset', 'current_asset', '11', 3, 'common', 1050),
-            $c('10800', '외상매출금', 'asset', 'current_asset', '11', 3, 'common', 1080),
-            $c('10900', '대손충당금(외상매출금)', 'asset', 'current_asset', '11', 3, 'common', 1090),
-            $c('11000', '받을어음', 'asset', 'current_asset', '11', 3, 'common', 1100),
-            $c('11400', '단기대여금', 'asset', 'current_asset', '11', 3, 'common', 1140),
-            $c('11600', '미수수익', 'asset', 'current_asset', '11', 3, 'common', 1160),
-            $c('12000', '미수금', 'asset', 'current_asset', '11', 3, 'common', 1200),
-            $c('12200', '소모품', 'asset', 'current_asset', '11', 3, 'common', 1220),
-            $c('12500', '미환급세금', 'asset', 'current_asset', '11', 3, 'common', 1250),
-            $c('13100', '선급금', 'asset', 'current_asset', '11', 3, 'common', 1310),
-            $c('13300', '선급비용', 'asset', 'current_asset', '11', 3, 'common', 1330),
-            $c('13400', '가지급금', 'asset', 'current_asset', '11', 3, 'common', 1340),
-            $c('13500', '부가세대급금', 'asset', 'current_asset', '11', 3, 'common', 1350),
-            $c('13600', '선납세금', 'asset', 'current_asset', '11', 3, 'common', 1360),
-            $c('14000', '선납법인세', 'asset', 'current_asset', '11', 3, 'common', 1400),
-
-            // -- 재고자산 --
-            $c('12', '재고자산', 'asset', 'current_asset', '1', 2, 'common', 120),
-            $c('14600', '상품', 'asset', 'current_asset', '12', 3, 'common', 1460),
-            $c('15000', '제품', 'asset', 'current_asset', '12', 3, 'common', 1500),
-            $c('15300', '원재료', 'asset', 'current_asset', '12', 3, 'common', 1530),
-            $c('16200', '부재료', 'asset', 'current_asset', '12', 3, 'common', 1620),
-            $c('16700', '저장품', 'asset', 'current_asset', '12', 3, 'common', 1670),
-            $c('16900', '재공품', 'asset', 'current_asset', '12', 3, 'common', 1690),
-
-            // -- 비유동자산 --
-            $c('13', '비유동자산', 'asset', 'fixed_asset', '1', 2, 'common', 130),
-            $c('17600', '장기성예금', 'asset', 'fixed_asset', '13', 3, 'common', 1760),
-            $c('17900', '장기대여금', 'asset', 'fixed_asset', '13', 3, 'common', 1790),
-            $c('18700', '투자부동산', 'asset', 'fixed_asset', '13', 3, 'common', 1870),
-            $c('19200', '단체퇴직보험예치금', 'asset', 'fixed_asset', '13', 3, 'common', 1920),
-            $c('20100', '토지', 'asset', 'fixed_asset', '13', 3, 'common', 2010),
-            $c('20200', '건물', 'asset', 'fixed_asset', '13', 3, 'common', 2020),
-            $c('20300', '감가상각누계액(건물)', 'asset', 'fixed_asset', '13', 3, 'common', 2030),
-            $c('20400', '구축물', 'asset', 'fixed_asset', '13', 3, 'common', 2040),
-            $c('20500', '감가상각누계액(구축물)', 'asset', 'fixed_asset', '13', 3, 'common', 2050),
-            $c('20600', '기계장치', 'asset', 'fixed_asset', '13', 3, 'common', 2060),
-            $c('20700', '감가상각누계액(기계장치)', 'asset', 'fixed_asset', '13', 3, 'common', 2070),
-            $c('20800', '차량운반구', 'asset', 'fixed_asset', '13', 3, 'common', 2080),
-            $c('20900', '감가상각누계액(차량운반구)', 'asset', 'fixed_asset', '13', 3, 'common', 2090),
-            $c('21000', '공구와기구', 'asset', 'fixed_asset', '13', 3, 'common', 2100),
-            $c('21200', '비품', 'asset', 'fixed_asset', '13', 3, 'common', 2120),
-            $c('21300', '건설중인자산', 'asset', 'fixed_asset', '13', 3, 'common', 2130),
-            $c('24000', '소프트웨어', 'asset', 'fixed_asset', '13', 3, 'common', 2400),
-
-            // ============================================================
-            // 부채 (Liabilities)
-            // ============================================================
-            $c('2', '부채', 'liability', null, null, 1, 'common', 200),
-
-            // -- 유동부채 --
-            $c('21', '유동부채', 'liability', 'current_liability', '2', 2, 'common', 210),
-            $c('25100', '외상매입금', 'liability', 'current_liability', '21', 3, 'common', 2510),
-            $c('25200', '지급어음', 'liability', 'current_liability', '21', 3, 'common', 2520),
-            $c('25300', '미지급금', 'liability', 'current_liability', '21', 3, 'common', 2530),
-            $c('25400', '예수금', 'liability', 'current_liability', '21', 3, 'common', 2540),
-            $c('25500', '부가세예수금', 'liability', 'current_liability', '21', 3, 'common', 2550),
-            $c('25900', '선수금', 'liability', 'current_liability', '21', 3, 'common', 2590),
-            $c('26000', '단기차입금', 'liability', 'current_liability', '21', 3, 'common', 2600),
-            $c('26100', '미지급세금', 'liability', 'current_liability', '21', 3, 'common', 2610),
-            $c('26200', '미지급비용', 'liability', 'current_liability', '21', 3, 'common', 2620),
-            $c('26400', '유동성장기차입금', 'liability', 'current_liability', '21', 3, 'common', 2640),
-            $c('26500', '미지급배당금', 'liability', 'current_liability', '21', 3, 'common', 2650),
-
-            // -- 비유동부채 --
-            $c('22', '비유동부채', 'liability', 'long_term_liability', '2', 2, 'common', 220),
-            $c('29300', '장기차입금', 'liability', 'long_term_liability', '22', 3, 'common', 2930),
-            $c('29400', '임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 2940),
-            $c('29500', '퇴직급여충당부채', 'liability', 'long_term_liability', '22', 3, 'common', 2950),
-            $c('30700', '장기임대보증금', 'liability', 'long_term_liability', '22', 3, 'common', 3070),
-
-            // ============================================================
-            // 자본 (Capital)
-            // ============================================================
-            $c('3', '자본', 'capital', null, null, 1, 'common', 300),
-
-            // -- 자본금 --
-            $c('31', '자본금', 'capital', 'capital', '3', 2, 'common', 310),
-            $c('33100', '자본금', 'capital', 'capital', '31', 3, 'common', 3310),
-            $c('33200', '우선주자본금', 'capital', 'capital', '31', 3, 'common', 3320),
-
-            // -- 잉여금 --
-            $c('32', '잉여금', 'capital', 'capital', '3', 2, 'common', 320),
-            $c('34100', '주식발행초과금', 'capital', 'capital', '32', 3, 'common', 3410),
-            $c('35100', '이익준비금', 'capital', 'capital', '32', 3, 'common', 3510),
-            $c('37500', '이월이익잉여금', 'capital', 'capital', '32', 3, 'common', 3750),
-            $c('37900', '당기순이익', 'capital', 'capital', '32', 3, 'common', 3790),
-
-            // ============================================================
-            // 수익 (Revenue)
-            // ============================================================
-            $c('4', '수익', 'revenue', null, null, 1, 'common', 400),
-
-            // -- 매출 --
-            $c('41', '매출', 'revenue', 'sales_revenue', '4', 2, 'common', 410),
-            $c('40100', '상품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4010),
-            $c('40400', '제품매출', 'revenue', 'sales_revenue', '41', 3, 'common', 4040),
-            $c('40700', '공사수입금', 'revenue', 'sales_revenue', '41', 3, 'common', 4070),
-            $c('41000', '임대료수입', 'revenue', 'sales_revenue', '41', 3, 'common', 4100),
-
-            // -- 영업외수익 --
-            $c('42', '영업외수익', 'revenue', 'other_revenue', '4', 2, 'common', 420),
-            $c('90100', '이자수익', 'revenue', 'other_revenue', '42', 3, 'common', 9010),
-            $c('90300', '배당금수익', 'revenue', 'other_revenue', '42', 3, 'common', 9030),
-            $c('90400', '수입임대료', 'revenue', 'other_revenue', '42', 3, 'common', 9040),
-            $c('90700', '외환차익', 'revenue', 'other_revenue', '42', 3, 'common', 9070),
-            $c('93000', '잡이익', 'revenue', 'other_revenue', '42', 3, 'common', 9300),
-
-            // ============================================================
-            // 비용 (Expenses)
-            // ============================================================
-            $c('5', '비용', 'expense', null, null, 1, 'common', 500),
-
-            // -- 매출원가/제조원가 (제조부문) --
-            $c('51', '매출원가', 'expense', 'cogs', '5', 2, 'manufacturing', 510),
-            $c('50100', '원재료비', 'expense', 'cogs', '51', 3, 'manufacturing', 5010),
-            $c('50200', '외주가공비', 'expense', 'cogs', '51', 3, 'manufacturing', 5020),
-            $c('50300', '급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5030),
-            $c('50400', '임금', 'expense', 'cogs', '51', 3, 'manufacturing', 5040),
-            $c('50500', '상여금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5050),
-            $c('50800', '퇴직급여(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5080),
-            $c('51100', '복리후생비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5110),
-            $c('51200', '여비교통비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5120),
-            $c('51300', '접대비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5130),
-            $c('51400', '통신비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5140),
-            $c('51600', '전력비', 'expense', 'cogs', '51', 3, 'manufacturing', 5160),
-            $c('51700', '세금과공과금(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5170),
-            $c('51800', '감가상각비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5180),
-            $c('51900', '지급임차료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5190),
-            $c('52000', '수선비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5200),
-            $c('52100', '보험료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5210),
-            $c('52200', '차량유지비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5220),
-            $c('52400', '운반비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5240),
-            $c('53000', '소모품비(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5300),
-            $c('53100', '지급수수료(제조)', 'expense', 'cogs', '51', 3, 'manufacturing', 5310),
-
-            // -- 판매비와관리비 (관리부문) --
-            $c('52', '판매비와관리비', 'expense', 'selling_admin', '5', 2, 'admin', 520),
-            $c('80100', '임원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8010),
-            $c('80200', '직원급여', 'expense', 'selling_admin', '52', 3, 'admin', 8020),
-            $c('80300', '상여금', 'expense', 'selling_admin', '52', 3, 'admin', 8030),
-            $c('80600', '퇴직급여', 'expense', 'selling_admin', '52', 3, 'admin', 8060),
-            $c('81100', '복리후생비', 'expense', 'selling_admin', '52', 3, 'admin', 8110),
-            $c('81200', '여비교통비', 'expense', 'selling_admin', '52', 3, 'admin', 8120),
-            $c('81300', '접대비', 'expense', 'selling_admin', '52', 3, 'admin', 8130),
-            $c('81400', '통신비', 'expense', 'selling_admin', '52', 3, 'admin', 8140),
-            $c('81500', '수도광열비', 'expense', 'selling_admin', '52', 3, 'admin', 8150),
-            $c('81700', '세금과공과금', 'expense', 'selling_admin', '52', 3, 'admin', 8170),
-            $c('81800', '감가상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8180),
-            $c('81900', '지급임차료', 'expense', 'selling_admin', '52', 3, 'admin', 8190),
-            $c('82000', '수선비', 'expense', 'selling_admin', '52', 3, 'admin', 8200),
-            $c('82100', '보험료', 'expense', 'selling_admin', '52', 3, 'admin', 8210),
-            $c('82200', '차량유지비', 'expense', 'selling_admin', '52', 3, 'admin', 8220),
-            $c('82300', '경상연구개발비', 'expense', 'selling_admin', '52', 3, 'admin', 8230),
-            $c('82400', '운반비', 'expense', 'selling_admin', '52', 3, 'admin', 8240),
-            $c('82500', '교육훈련비', 'expense', 'selling_admin', '52', 3, 'admin', 8250),
-            $c('82600', '도서인쇄비', 'expense', 'selling_admin', '52', 3, 'admin', 8260),
-            $c('82700', '회의비', 'expense', 'selling_admin', '52', 3, 'admin', 8270),
-            $c('82900', '사무용품비', 'expense', 'selling_admin', '52', 3, 'admin', 8290),
-            $c('83000', '소모품비', 'expense', 'selling_admin', '52', 3, 'admin', 8300),
-            $c('83100', '지급수수료', 'expense', 'selling_admin', '52', 3, 'admin', 8310),
-            $c('83200', '보관료', 'expense', 'selling_admin', '52', 3, 'admin', 8320),
-            $c('83300', '광고선전비', 'expense', 'selling_admin', '52', 3, 'admin', 8330),
-            $c('83500', '대손상각비', 'expense', 'selling_admin', '52', 3, 'admin', 8350),
-            $c('84800', '잡비', 'expense', 'selling_admin', '52', 3, 'admin', 8480),
-
-            // -- 영업외비용 --
-            $c('53', '영업외비용', 'expense', 'other_expense', '5', 2, 'common', 530),
-            $c('93100', '이자비용', 'expense', 'other_expense', '53', 3, 'common', 9310),
-            $c('93200', '외환차손', 'expense', 'other_expense', '53', 3, 'common', 9320),
-            $c('93300', '기부금', 'expense', 'other_expense', '53', 3, 'common', 9330),
-            $c('96000', '잡손실', 'expense', 'other_expense', '53', 3, 'common', 9600),
-            $c('99800', '법인세', 'expense', 'other_expense', '53', 3, 'common', 9980),
-            $c('99900', '소득세등', 'expense', 'other_expense', '53', 3, 'common', 9990),
-        ];
-    }
-}

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-2.5-flash');
+        $model = config('services.gemini.model', 'gemini-2.0-flash');
         $baseUrl = config('services.gemini.base_url');
 
         if (empty($apiKey)) {

app/Services/ApprovalService.php

@@ -2,7 +2,6 @@
 
 namespace App\Services;
 
-use App\Models\Documents\Document;
 use App\Models\Tenants\Approval;
 use App\Models\Tenants\ApprovalForm;
 use App\Models\Tenants\ApprovalLine;
@@ -447,14 +446,6 @@ 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';
@@ -568,7 +559,7 @@ public function show(int $id): Approval
     {
         $tenantId = $this->tenantId();
 
-        $approval = Approval::query()
+        return Approval::query()
             ->where('tenant_id', $tenantId)
             ->with([
                 'form:id,name,code,category,template',
@@ -580,19 +571,6 @@ 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;
     }
 
     /**
@@ -856,9 +834,6 @@ 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',
@@ -912,9 +887,6 @@ 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',
@@ -954,9 +926,6 @@ 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();
 
@@ -967,57 +936,6 @@ 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/BadDebtService.php

@@ -86,8 +86,8 @@ public function summary(array $params = []): array
 
         // is_active=true인 악성채권만 통계
         $query = BadDebt::query()
-            ->where('bad_debts.tenant_id', $tenantId)
-            ->where('bad_debts.is_active', true);
+            ->where('tenant_id', $tenantId)
+            ->where('is_active', true);
 
         // 거래처 필터
         if (! empty($params['client_id'])) {
@@ -110,9 +110,6 @@ public function summary(array $params = []): array
             ->distinct('client_id')
             ->count('client_id');
 
-        // per-card sub_label: 각 상태별 최다 금액 거래처명 + 건수
-        $subLabels = $this->buildPerCardSubLabels($query);
-
         return [
             'total_amount' => (float) $totalAmount,
             'collecting_amount' => (float) $collectingAmount,
@@ -120,56 +117,9 @@ public function summary(array $params = []): array
             'recovered_amount' => (float) $recoveredAmount,
             'bad_debt_amount' => (float) $badDebtAmount,
             'client_count' => $clientCount,
-            'sub_labels' => $subLabels,
         ];
     }
 
-    /**
-     * 카드별 sub_label 생성 (최다 금액 거래처명 + 건수)
-     */
-    private function buildPerCardSubLabels($baseQuery): array
-    {
-        $result = [];
-        $statusScopes = [
-            'dc1' => null,           // 전체 (누적)
-            'dc2' => 'collecting',   // 추심중
-            'dc3' => 'legalAction',  // 법적조치
-            'dc4' => 'recovered',    // 회수완료
-        ];
-
-        foreach ($statusScopes as $cardId => $scope) {
-            $q = clone $baseQuery;
-            if ($scope) {
-                $q = $q->$scope();
-            }
-
-            $clientCount = (clone $q)->distinct('client_id')->count('client_id');
-
-            if ($clientCount <= 0) {
-                $result[$cardId] = null;
-
-                continue;
-            }
-
-            $topClient = (clone $q)
-                ->join('clients', 'bad_debts.client_id', '=', 'clients.id')
-                ->selectRaw('clients.name, SUM(bad_debts.debt_amount) as total_amount')
-                ->groupBy('clients.id', 'clients.name')
-                ->orderByDesc('total_amount')
-                ->first();
-
-            if ($topClient) {
-                $result[$cardId] = $clientCount > 1
-                    ? $topClient->name.' 외 '.($clientCount - 1).'건'
-                    : $topClient->name;
-            } else {
-                $result[$cardId] = null;
-            }
-        }
-
-        return $result;
-    }
-
     /**
      * 악성채권 상세 조회
      */

app/Services/BillService.php

@@ -48,16 +48,6 @@ 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']);
@@ -123,23 +113,32 @@ 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'] ?? null;
+            $bill->maturity_date = $data['maturity_date'];
             $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
-            $this->syncInstallments($bill, $data['installments'] ?? [], $userId);
+            if (! empty($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();
+            }
 
             return $bill->load(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
         });
@@ -158,7 +157,6 @@ 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'];
             }
@@ -177,7 +175,7 @@ public function update(int $id, array $data): Bill
             if (isset($data['issue_date'])) {
                 $bill->issue_date = $data['issue_date'];
             }
-            if (array_key_exists('maturity_date', $data)) {
+            if (isset($data['maturity_date'])) {
                 $bill->maturity_date = $data['maturity_date'];
             }
             if (isset($data['status'])) {
@@ -196,15 +194,27 @@ 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'])) {
-                $this->syncInstallments($bill, $data['installments'], $userId);
+                // 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();
             }
 
             return $bill->fresh(['client:id,name', 'bankAccount:id,bank_name,account_name', 'installments']);
@@ -430,68 +440,6 @@ 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/CalendarService.php

@@ -226,78 +226,6 @@ 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

@@ -22,8 +22,6 @@ 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);
 
@@ -45,14 +43,6 @@ 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

@@ -5,9 +5,6 @@
 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;
 
@@ -158,11 +155,6 @@ 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,
@@ -175,138 +167,9 @@ 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

@@ -1,740 +0,0 @@
-<?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

@@ -7,10 +7,6 @@
 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;
@@ -122,7 +118,6 @@ 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,
             ]);
@@ -171,16 +166,12 @@ public function update(int $id, array $data): Document
             }
 
             // 기본 정보 수정
-            $updateFields = [
+            $document->fill([
                 '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) {
@@ -284,9 +275,6 @@ 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',
@@ -295,78 +283,6 @@ 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
      */
@@ -663,32 +579,20 @@ public function fqcStatus(int $orderId, int $templateId): array
         $tenantId = $this->tenantId();
 
         $order = \App\Models\Orders\Order::where('tenant_id', $tenantId)
-            ->with(['rootNodes.items' => fn ($q) => $q->orderBy('sort_order')])
+            ->with('items')
             ->findOrFail($orderId);
 
-        // 개소별 대표 OrderItem ID 수집
-        $representativeItemIds = $order->rootNodes
-            ->map(fn ($node) => $node->items->first()?->id)
-            ->filter()
-            ->values();
-
-        // 해당 대표 품목의 FQC 문서 조회
+        // 해당 수주의 FQC 문서 조회
         $documents = Document::where('tenant_id', $tenantId)
             ->where('template_id', $templateId)
             ->where('linkable_type', \App\Models\Orders\OrderItem::class)
-            ->whereIn('linkable_id', $representativeItemIds)
+            ->whereIn('linkable_id', $order->items->pluck('id'))
             ->with('data')
             ->get()
             ->keyBy('linkable_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);
+        $items = $order->items->map(function ($orderItem) use ($documents) {
+            $doc = $documents->get($orderItem->id);
 
             // 종합판정 값 추출
             $judgement = null;
@@ -698,17 +602,17 @@ public function fqcStatus(int $orderId, int $templateId): array
             }
 
             return [
-                'order_item_id' => $representativeItem->id,
-                'floor_code' => $representativeItem->floor_code,
-                'symbol_code' => $representativeItem->symbol_code,
-                'specification' => $representativeItem->specification,
-                'item_name' => $representativeItem->item_name,
+                'order_item_id' => $orderItem->id,
+                'floor_code' => $orderItem->floor_code,
+                'symbol_code' => $orderItem->symbol_code,
+                'specification' => $orderItem->specification,
+                'item_name' => $orderItem->item_name,
                 'document_id' => $doc?->id,
                 'document_no' => $doc?->document_no,
                 'status' => $doc?->status ?? 'NONE',
                 'judgement' => $judgement,
             ];
-        })->filter()->values();
+        });
 
         // 통계
         $total = $items->count();
@@ -730,28 +634,6 @@ 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)
     // =========================================================================
@@ -891,34 +773,24 @@ public function upsert(array $data): Document
 
             if ($existingDocument) {
                 // UPDATE: 기존 update 로직 재사용
-                $updatePayload = [
+                return $this->update($existingDocument->id, [
                     '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
-            $createPayload = [
+            return $this->create([
                 '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

@@ -6,35 +6,29 @@
 use Illuminate\Support\Facades\DB;
 
 /**
- * 접대비 현황 서비스 (D1.7 리스크 감지형)
+ * 접대비 현황 서비스
  *
- * CEO 대시보드용 접대비 리스크 데이터를 제공합니다.
- * 카드 4개: 주말/심야, 기피업종, 고액결제, 증빙미비
+ * CEO 대시보드용 접대비 데이터를 제공합니다.
  */
 class EntertainmentService extends Service
 {
-    // 고액 결제 기준 (1회 50만원 초과)
-    private const HIGH_AMOUNT_THRESHOLD = 500000;
+    // 접대비 기본 한도율 (중소기업 기준: 매출의 0.3%)
+    private const DEFAULT_LIMIT_RATE = 0.003;
 
-    // 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
+    // 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
     ];
 
-    // 심야 시간대 (22시 ~ 06시)
-    private const LATE_NIGHT_START = 22;
-
-    private const LATE_NIGHT_END = 6;
-
     /**
-     * 접대비 리스크 현황 요약 조회 (D1.7)
+     * 접대비 현황 요약 조회
      *
+     * @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(
@@ -46,58 +40,73 @@ 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";
         }
 
-        // 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);
+        // 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);
 
         // 카드 데이터 구성
         $cards = [
             [
-                'id' => 'et_weekend',
-                'label' => '주말/심야',
-                'amount' => (int) $weekendLateNight['total'],
-                'subLabel' => "{$weekendLateNight['count']}건",
+                'id' => 'et_sales',
+                'label' => '매출',
+                'amount' => (int) $annualSales,
             ],
             [
-                'id' => 'et_prohibited',
-                'label' => '기피업종',
-                'amount' => (int) $prohibitedBiz['total'],
-                'subLabel' => $prohibitedBiz['count'] > 0 ? "불인정 {$prohibitedBiz['count']}건" : '0건',
+                'id' => 'et_limit',
+                'label' => "{{$periodLabel}} 접대비 총 한도",
+                'amount' => (int) $periodLimit,
             ],
             [
-                'id' => 'et_high_amount',
-                'label' => '고액 결제',
-                'amount' => (int) $highAmount['total'],
-                'subLabel' => "{$highAmount['count']}건",
+                'id' => 'et_remaining',
+                'label' => "{{$periodLabel}} 접대비 잔여한도",
+                'amount' => (int) $remainingLimit,
             ],
             [
-                'id' => 'et_no_receipt',
-                'label' => '증빙 미비',
-                'amount' => (int) $missingReceipt['total'],
-                'subLabel' => "{$missingReceipt['count']}건",
+                'id' => 'et_used',
+                'label' => "{{$periodLabel}} 접대비 사용금액",
+                'amount' => (int) $usedAmount,
             ],
         ];
 
         // 체크포인트 생성
-        $checkPoints = $this->generateRiskCheckPoints(
-            $weekendLateNight,
-            $prohibitedBiz,
-            $highAmount,
-            $missingReceipt
+        $checkPoints = $this->generateCheckPoints(
+            $periodLabel,
+            $periodLimit,
+            $usedAmount,
+            $remainingLimit,
+            $tenantId,
+            $startDate,
+            $endDate
         );
 
         return [
@@ -107,222 +116,34 @@ public function getSummary(
     }
 
     /**
-     * 주말/심야 사용 리스크 조회
-     * expense_date가 주말(토/일) OR barobill join으로 use_time 22~06시
+     * 연간 매출액 조회
      */
-    private function getWeekendLateNightRisk(int $tenantId, string $startDate, string $endDate): array
+    private function getAnnualSales(int $tenantId, string $startDate, string $endDate): float
     {
-        // 주말 사용 (토요일=7, 일요일=1 in MySQL DAYOFWEEK)
-        $weekendResult = DB::table('expense_accounts')
+        // orders 테이블에서 확정된 수주 합계 조회
+        $amount = DB::table('orders')
             ->where('tenant_id', $tenantId)
-            ->where('account_type', 'entertainment')
-            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->where('status_code', 'confirmed')
+            ->whereBetween('received_at', [$startDate, $endDate])
             ->whereNull('deleted_at')
-            ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)')
-            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
-            ->first();
+            ->sum('total_amount');
 
-        // 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];
+        return $amount ?: 30530000000; // 임시 기본값 (305억)
     }
 
     /**
-     * 기피업종 사용 리스크 조회
-     * barobill의 merchant_biz_type가 MCC 코드 매칭
+     * 접대비 한도 계산
      */
-    private function getProhibitedBizTypeRisk(int $tenantId, string $startDate, string $endDate): array
+    private function calculateLimit(float $annualSales, string $companyType): float
     {
-        $result = DB::table('expense_accounts as ea')
-            ->join('barobill_card_transactions as bct', function ($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();
+        // 기본 한도 (기업 규모별)
+        $baseLimit = self::COMPANY_TYPE_LIMITS[$companyType] ?? self::COMPANY_TYPE_LIMITS['medium'];
 
-        return [
-            'count' => $result->count ?? 0,
-            'total' => $result->total ?? 0,
-        ];
-    }
+        // 매출 기반 한도 (0.3%)
+        $salesBasedLimit = $annualSales * self::DEFAULT_LIMIT_RATE;
 
-    /**
-     * 고액 결제 리스크 조회
-     * 1회 50만원 초과 결제
-     */
-    private function getHighAmountRisk(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('amount', '>', self::HIGH_AMOUNT_THRESHOLD)
-            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
-            ->first();
-
-        return [
-            'count' => $result->count ?? 0,
-            'total' => $result->total ?? 0,
-        ];
-    }
-
-    /**
-     * 증빙 미비 리스크 조회
-     * receipt_no가 NULL 또는 빈 값
-     */
-    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,
-        ];
+        // 기본 한도 + 매출 기반 한도 (실제 세법은 더 복잡하지만 간소화)
+        return $baseLimit + $salesBasedLimit;
     }
 
     /**
@@ -330,300 +151,106 @@ public function getDetail(
      */
     private function getUsedAmount(int $tenantId, string $startDate, string $endDate): float
     {
-        return DB::table('expense_accounts')
+        // TODO: 실제 접대비 계정과목에서 조회
+        // expense_accounts 또는 card_transactions에서 접대비 항목 합계
+        $amount = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
             ->whereBetween('expense_date', [$startDate, $endDate])
             ->whereNull('deleted_at')
-            ->sum('amount') ?: 0;
+            ->sum('amount');
+
+        return $amount ?: 10000000; // 임시 기본값
     }
 
     /**
-     * 연간 수입금액(매출) 조회
+     * 거래처 누락 건수 조회
      */
-    private function getAnnualRevenue(int $tenantId, int $year): float
+    private function getMissingVendorCount(int $tenantId, string $startDate, string $endDate): array
     {
-        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'))
+        // TODO: 거래처 정보 누락 건수 조회
+        $result = DB::table('expense_accounts')
             ->where('tenant_id', $tenantId)
             ->where('account_type', 'entertainment')
-            ->whereYear('expense_date', $year)
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('vendor_id')
             ->whereNull('deleted_at')
-            ->groupBy(DB::raw('MONTH(expense_date)'))
-            ->orderBy('month')
-            ->get();
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
 
-        $result = [];
-        for ($i = 1; $i <= 12; $i++) {
-            $found = $monthlyData->firstWhere('month', $i);
-            $result[] = [
-                'month' => $i,
-                'label' => $i . '월',
-                'amount' => $found ? (int) $found->amount : 0,
-            ];
-        }
-
-        return $result;
+        return [
+            'count' => $result->count ?? 0,
+            'total' => $result->total ?? 0,
+        ];
     }
 
     /**
-     * 사용자별 분포 조회
+     * 체크포인트 생성
      */
-    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
+    private function generateCheckPoints(
+        string $periodLabel,
+        float $limit,
+        float $used,
+        float $remaining,
+        int $tenantId,
+        string $startDate,
+        string $endDate
     ): array {
         $checkPoints = [];
-        $totalRiskCount = $weekendLateNight['count'] + $prohibitedBiz['count']
-            + $highAmount['count'] + $missingReceipt['count'];
+        $usageRate = $limit > 0 ? ($used / $limit) * 100 : 0;
+        $usedFormatted = number_format($used / 10000);
+        $limitFormatted = number_format($limit / 10000);
+        $remainingFormatted = number_format($remaining / 10000);
 
-        // 주말/심야
-        if ($weekendLateNight['count'] > 0) {
-            $amountFormatted = number_format($weekendLateNight['total'] / 10000);
-            $checkPoints[] = [
-                'id' => 'et_cp_weekend',
-                'type' => 'warning',
-                'message' => "주말/심야 사용 {$weekendLateNight['count']}건({$amountFormatted}만원) 감지. 업무관련성 소명자료로 증빙해주세요.",
-                'highlights' => [
-                    ['text' => "{$weekendLateNight['count']}건({$amountFormatted}만원)", 'color' => 'red'],
-                ],
-            ];
-        }
-
-        // 기피업종
-        if ($prohibitedBiz['count'] > 0) {
-            $amountFormatted = number_format($prohibitedBiz['total'] / 10000);
-            $checkPoints[] = [
-                'id' => 'et_cp_prohibited',
-                'type' => 'error',
-                'message' => "기피업종 사용 {$prohibitedBiz['count']}건({$amountFormatted}만원) 감지. 유흥업종 결제는 접대비 불인정 사유입니다.",
-                'highlights' => [
-                    ['text' => "{$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) {
+        // 사용률에 따른 체크포인트
+        if ($usageRate <= 75) {
+            // 정상 운영
+            $remainingRate = round(100 - $usageRate);
             $checkPoints[] = [
                 'id' => 'et_cp_normal',
                 'type' => 'success',
-                'message' => '접대비 사용 현황이 정상입니다.',
+                'message' => "{$periodLabel} 접대비 사용 {$usedFormatted}만원 / 한도 {$limitFormatted}만원 ({$remainingRate}%). 여유 있게 운영 중입니다.",
                 'highlights' => [
-                    ['text' => '정상', 'color' => 'green'],
+                    ['text' => "{$usedFormatted}만원", 'color' => 'green'],
+                    ['text' => "{$limitFormatted}만원 ({$remainingRate}%)", 'color' => 'green'],
+                ],
+            ];
+        } elseif ($usageRate <= 100) {
+            // 주의 (85% 이상)
+            $usageRateRounded = round($usageRate);
+            $checkPoints[] = [
+                'id' => 'et_cp_warning',
+                'type' => 'warning',
+                'message' => "접대비 한도 {$usageRateRounded}% 도달. 잔여 한도 {$remainingFormatted}만원입니다. 사용 계획을 점검해 주세요.",
+                'highlights' => [
+                    ['text' => "잔여 한도 {$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'],
+                ],
+            ];
+        }
+
+        // 거래처 정보 누락 체크
+        $missingVendor = $this->getMissingVendorCount($tenantId, $startDate, $endDate);
+        if ($missingVendor['count'] > 0) {
+            $missingTotal = number_format($missingVendor['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'et_cp_missing',
+                'type' => 'error',
+                'message' => "접대비 사용 중 {$missingVendor['count']}건({$missingTotal}만원)의 거래처 정보가 누락되었습니다. 기록을 보완해 주세요.",
+                'highlights' => [
+                    ['text' => "{$missingVendor['count']}건({$missingTotal}만원)", 'color' => 'red'],
+                    ['text' => '거래처 정보가 누락', 'color' => 'red'],
                 ],
             ];
         }

app/Services/ExpectedExpenseService.php

@@ -304,41 +304,34 @@ public function summary(array $params): array
      * 대시보드 상세 조회 (CEO 대시보드 당월 예상 지출내역 모달용)
      *
      * @param  string|null  $transactionType  거래유형 필터 (purchase, card, bill, null=전체)
-     * @param  string|null  $startDate  조회 시작일 (null이면 당월 1일)
-     * @param  string|null  $endDate    조회 종료일 (null이면 당월 말일)
-     * @param  string|null  $search     검색어 (거래처명, 적요)
+     * @return array{
+     *     summary: array{
+     *         total_amount: float,
+     *         previous_month_amount: float,
+     *         change_rate: float,
+     *         remaining_balance: float,
+     *         item_count: int
+     *     },
+     *     monthly_trend: array,
+     *     vendor_distribution: array,
+     *     items: array,
+     *     footer_summary: array
+     * }
      */
-    public function dashboardDetail(
-        ?string $transactionType = null,
-        ?string $startDate = null,
-        ?string $endDate = null,
-        ?string $search = null
-    ): array {
+    public function dashboardDetail(?string $transactionType = null): array
+    {
         $tenantId = $this->tenantId();
+        $currentMonthStart = now()->startOfMonth()->toDateString();
+        $currentMonthEnd = now()->endOfMonth()->toDateString();
+        $previousMonthStart = now()->subMonth()->startOfMonth()->toDateString();
+        $previousMonthEnd = now()->subMonth()->endOfMonth()->toDateString();
 
-        // 날짜 범위: 파라미터 우선, 없으면 당월 기본값
-        $currentMonthStart = $startDate ?? now()->startOfMonth()->toDateString();
-        $currentMonthEnd = $endDate ?? now()->endOfMonth()->toDateString();
-
-        // 전월 대비: 조회 기간과 동일한 길이의 이전 기간 계산
-        $startCarbon = \Carbon\Carbon::parse($currentMonthStart);
-        $endCarbon = \Carbon\Carbon::parse($currentMonthEnd);
-        $daysDiff = $startCarbon->diffInDays($endCarbon) + 1;
-        $previousMonthStart = $startCarbon->copy()->subDays($daysDiff)->toDateString();
-        $previousMonthEnd = $startCarbon->copy()->subDay()->toDateString();
-
-        // 기본 쿼리 빌더 (transaction_type + search 필터 적용)
-        $baseQuery = function () use ($tenantId, $transactionType, $search) {
+        // 기본 쿼리 빌더 (transaction_type 필터 적용)
+        $baseQuery = function () use ($tenantId, $transactionType) {
             $query = ExpectedExpense::query()->where('tenant_id', $tenantId);
             if ($transactionType) {
                 $query->where('transaction_type', $transactionType);
             }
-            if ($search) {
-                $query->where(function ($q) use ($search) {
-                    $q->where('client_name', 'like', "%{$search}%")
-                        ->orWhere('description', 'like', "%{$search}%");
-                });
-            }
 
             return $query;
         };
@@ -368,10 +361,10 @@ public function dashboardDetail(
         // 2. 월별 추이 (최근 7개월)
         $monthlyTrend = $this->getMonthlyTrend($tenantId, $transactionType);
 
-        // 3. 거래처별 분포 (조회 기간, 상위 5개)
+        // 3. 거래처별 분포 (당월, 상위 5개)
         $vendorDistribution = $this->getVendorDistribution($tenantId, $transactionType, $currentMonthStart, $currentMonthEnd);
 
-        // 4. 지출예상 목록 (조회 기간, 지급일 순)
+        // 4. 지출예상 목록 (당월, 지급일 순)
         $itemsQuery = ExpectedExpense::query()
             ->select([
                 'expected_expenses.id',
@@ -392,13 +385,6 @@ public function dashboardDetail(
             $itemsQuery->where('expected_expenses.transaction_type', $transactionType);
         }
 
-        if ($search) {
-            $itemsQuery->where(function ($q) use ($search) {
-                $q->where('expected_expenses.client_name', 'like', "%{$search}%")
-                    ->orWhere('expected_expenses.description', 'like', "%{$search}%");
-            });
-        }
-
         $items = $itemsQuery
             ->orderBy('expected_expenses.expected_payment_date', 'asc')
             ->get()

app/Services/GeneralJournalEntryService.php

@@ -1,590 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Tenants\AccountCode;
-use App\Models\Tenants\JournalEntry;
-use App\Models\Tenants\JournalEntryLine;
-use App\Traits\SyncsExpenseAccounts;
-use Illuminate\Support\Facades\DB;
-use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
-
-class GeneralJournalEntryService extends Service
-{
-    use SyncsExpenseAccounts;
-    /**
-     * 일반전표입력 통합 목록 (입금 + 출금 + 수기전표)
-     * deposits/withdrawals는 계좌이체 건만, LEFT JOIN journal_entries로 분개 여부 표시
-     */
-    public function index(array $params): array
-    {
-        $tenantId = $this->tenantId();
-
-        $startDate = $params['start_date'] ?? null;
-        $endDate = $params['end_date'] ?? null;
-        $search = $params['search'] ?? null;
-        $perPage = (int) ($params['per_page'] ?? 20);
-        $page = (int) ($params['page'] ?? 1);
-
-        // 1) 입금(transfer) UNION 출금(transfer) UNION 수기전표
-        $depositsQuery = DB::table('deposits')
-            ->leftJoin('journal_entries', function ($join) use ($tenantId) {
-                $join->on('journal_entries.source_key', '=', DB::raw("CONCAT('deposit_', deposits.id)"))
-                    ->where('journal_entries.tenant_id', $tenantId)
-                    ->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
-                    ->whereNull('journal_entries.deleted_at');
-            })
-            ->where('deposits.tenant_id', $tenantId)
-            ->where('deposits.payment_method', 'transfer')
-            ->whereNull('deposits.deleted_at')
-            ->select([
-                'deposits.id',
-                'deposits.deposit_date as date',
-                DB::raw("'deposit' as division"),
-                'deposits.amount',
-                'deposits.description',
-                DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
-                'deposits.amount as deposit_amount',
-                DB::raw('0 as withdrawal_amount'),
-                DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
-                DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
-                DB::raw("'linked' as source"),
-                'deposits.created_at',
-                'deposits.updated_at',
-                DB::raw('journal_entries.id as journal_entry_id'),
-            ]);
-
-        $withdrawalsQuery = DB::table('withdrawals')
-            ->leftJoin('journal_entries', function ($join) use ($tenantId) {
-                $join->on('journal_entries.source_key', '=', DB::raw("CONCAT('withdrawal_', withdrawals.id)"))
-                    ->where('journal_entries.tenant_id', $tenantId)
-                    ->where('journal_entries.source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
-                    ->whereNull('journal_entries.deleted_at');
-            })
-            ->where('withdrawals.tenant_id', $tenantId)
-            ->where('withdrawals.payment_method', 'transfer')
-            ->whereNull('withdrawals.deleted_at')
-            ->select([
-                'withdrawals.id',
-                'withdrawals.withdrawal_date as date',
-                DB::raw("'withdrawal' as division"),
-                'withdrawals.amount',
-                'withdrawals.description',
-                DB::raw('COALESCE(journal_entries.description, NULL) as journal_description'),
-                DB::raw('0 as deposit_amount'),
-                'withdrawals.amount as withdrawal_amount',
-                DB::raw('COALESCE(journal_entries.total_debit, 0) as debit_amount'),
-                DB::raw('COALESCE(journal_entries.total_credit, 0) as credit_amount'),
-                DB::raw("'linked' as source"),
-                'withdrawals.created_at',
-                'withdrawals.updated_at',
-                DB::raw('journal_entries.id as journal_entry_id'),
-            ]);
-
-        $manualQuery = DB::table('journal_entries')
-            ->where('journal_entries.tenant_id', $tenantId)
-            ->where('journal_entries.source_type', JournalEntry::SOURCE_MANUAL)
-            ->whereNull('journal_entries.deleted_at')
-            ->select([
-                'journal_entries.id',
-                'journal_entries.entry_date as date',
-                DB::raw("'transfer' as division"),
-                'journal_entries.total_debit as amount',
-                'journal_entries.description',
-                'journal_entries.description as journal_description',
-                DB::raw('0 as deposit_amount'),
-                DB::raw('0 as withdrawal_amount'),
-                'journal_entries.total_debit as debit_amount',
-                'journal_entries.total_credit as credit_amount',
-                DB::raw("'manual' as source"),
-                'journal_entries.created_at',
-                'journal_entries.updated_at',
-                DB::raw('journal_entries.id as journal_entry_id'),
-            ]);
-
-        // 날짜 필터
-        if ($startDate) {
-            $depositsQuery->where('deposits.deposit_date', '>=', $startDate);
-            $withdrawalsQuery->where('withdrawals.withdrawal_date', '>=', $startDate);
-            $manualQuery->where('journal_entries.entry_date', '>=', $startDate);
-        }
-        if ($endDate) {
-            $depositsQuery->where('deposits.deposit_date', '<=', $endDate);
-            $withdrawalsQuery->where('withdrawals.withdrawal_date', '<=', $endDate);
-            $manualQuery->where('journal_entries.entry_date', '<=', $endDate);
-        }
-
-        // 검색 필터
-        if ($search) {
-            $depositsQuery->where(function ($q) use ($search) {
-                $q->where('deposits.description', 'like', "%{$search}%")
-                    ->orWhere('deposits.client_name', 'like', "%{$search}%");
-            });
-            $withdrawalsQuery->where(function ($q) use ($search) {
-                $q->where('withdrawals.description', 'like', "%{$search}%")
-                    ->orWhere('withdrawals.client_name', 'like', "%{$search}%");
-            });
-            $manualQuery->where('journal_entries.description', 'like', "%{$search}%");
-        }
-
-        // UNION
-        $unionQuery = $depositsQuery
-            ->unionAll($withdrawalsQuery)
-            ->unionAll($manualQuery);
-
-        // 전체 건수
-        $totalCount = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
-            ->mergeBindings($unionQuery)
-            ->count();
-
-        // 날짜순 정렬 + 페이지네이션
-        $items = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
-            ->mergeBindings($unionQuery)
-            ->orderBy('date', 'desc')
-            ->orderBy('created_at', 'desc')
-            ->offset(($page - 1) * $perPage)
-            ->limit($perPage)
-            ->get();
-
-        // 누적잔액 계산 (해당 기간 전체 기준)
-        $allForBalance = DB::table(DB::raw("({$unionQuery->toSql()}) as union_table"))
-            ->mergeBindings($unionQuery)
-            ->orderBy('date', 'asc')
-            ->orderBy('created_at', 'asc')
-            ->get(['deposit_amount', 'withdrawal_amount']);
-
-        $runningBalance = 0;
-        $balanceMap = [];
-        foreach ($allForBalance as $idx => $row) {
-            $runningBalance += (int) $row->deposit_amount - (int) $row->withdrawal_amount;
-            $balanceMap[$idx] = $runningBalance;
-        }
-
-        // 역순이므로 현재 페이지에 해당하는 잔액을 매핑
-        $totalItems = count($allForBalance);
-        $items = $items->map(function ($item, $index) use ($balanceMap, $totalItems, $page, $perPage) {
-            // 역순 인덱스 → 정순 인덱스
-            $reverseIdx = $totalItems - 1 - (($page - 1) * $perPage + $index);
-            $item->balance = $reverseIdx >= 0 ? ($balanceMap[$reverseIdx] ?? 0) : 0;
-
-            return $item;
-        });
-
-        return [
-            'data' => $items->toArray(),
-            'current_page' => $page,
-            'last_page' => (int) ceil($totalCount / $perPage),
-            'per_page' => $perPage,
-            'total' => $totalCount,
-        ];
-    }
-
-    /**
-     * 요약 통계
-     */
-    public function summary(array $params): array
-    {
-        $tenantId = $this->tenantId();
-
-        $startDate = $params['start_date'] ?? null;
-        $endDate = $params['end_date'] ?? null;
-        $search = $params['search'] ?? null;
-
-        // 입금 통계
-        $depositQuery = DB::table('deposits')
-            ->where('tenant_id', $tenantId)
-            ->where('payment_method', 'transfer')
-            ->whereNull('deleted_at');
-
-        // 출금 통계
-        $withdrawalQuery = DB::table('withdrawals')
-            ->where('tenant_id', $tenantId)
-            ->where('payment_method', 'transfer')
-            ->whereNull('deleted_at');
-
-        if ($startDate) {
-            $depositQuery->where('deposit_date', '>=', $startDate);
-            $withdrawalQuery->where('withdrawal_date', '>=', $startDate);
-        }
-        if ($endDate) {
-            $depositQuery->where('deposit_date', '<=', $endDate);
-            $withdrawalQuery->where('withdrawal_date', '<=', $endDate);
-        }
-        if ($search) {
-            $depositQuery->where(function ($q) use ($search) {
-                $q->where('description', 'like', "%{$search}%")
-                    ->orWhere('client_name', 'like', "%{$search}%");
-            });
-            $withdrawalQuery->where(function ($q) use ($search) {
-                $q->where('description', 'like', "%{$search}%")
-                    ->orWhere('client_name', 'like', "%{$search}%");
-            });
-        }
-
-        $depositCount = (clone $depositQuery)->count();
-        $depositAmount = (int) (clone $depositQuery)->sum('amount');
-        $withdrawalCount = (clone $withdrawalQuery)->count();
-        $withdrawalAmount = (int) (clone $withdrawalQuery)->sum('amount');
-
-        // 분개 완료/미완료 건수 (journal_entries가 연결된 입출금 수)
-        $journalCompleteCount = DB::table('journal_entries')
-            ->where('tenant_id', $tenantId)
-            ->where('source_type', JournalEntry::SOURCE_BANK_TRANSACTION)
-            ->whereNull('deleted_at')
-            ->when($startDate, fn ($q) => $q->where('entry_date', '>=', $startDate))
-            ->when($endDate, fn ($q) => $q->where('entry_date', '<=', $endDate))
-            ->count();
-
-        $totalCount = $depositCount + $withdrawalCount;
-        $journalIncompleteCount = max(0, $totalCount - $journalCompleteCount);
-
-        return [
-            'total_count' => $totalCount,
-            'deposit_count' => $depositCount,
-            'deposit_amount' => $depositAmount,
-            'withdrawal_count' => $withdrawalCount,
-            'withdrawal_amount' => $withdrawalAmount,
-            'journal_complete_count' => $journalCompleteCount,
-            'journal_incomplete_count' => $journalIncompleteCount,
-        ];
-    }
-
-    /**
-     * 전표 상세 조회 (분개 수정 모달용)
-     */
-    public function show(int $id): array
-    {
-        $tenantId = $this->tenantId();
-
-        $entry = JournalEntry::query()
-            ->where('tenant_id', $tenantId)
-            ->with('lines')
-            ->findOrFail($id);
-
-        // source_type에 따라 원본 거래 정보 조회
-        $sourceInfo = $this->getSourceInfo($entry);
-
-        return [
-            'id' => $entry->id,
-            'date' => $entry->entry_date->format('Y-m-d'),
-            'division' => $sourceInfo['division'],
-            'amount' => $sourceInfo['amount'],
-            'description' => $sourceInfo['description'] ?? $entry->description,
-            'bank_name' => $sourceInfo['bank_name'] ?? '',
-            'account_number' => $sourceInfo['account_number'] ?? '',
-            'journal_memo' => $entry->description,
-            'rows' => $entry->lines->map(function ($line) {
-                return [
-                    'id' => $line->id,
-                    'side' => $line->dc_type,
-                    'account_subject_id' => $line->account_code,
-                    'account_subject_name' => $line->account_name,
-                    'vendor_id' => $line->trading_partner_id,
-                    'vendor_name' => $line->trading_partner_name ?? '',
-                    'debit_amount' => (int) $line->debit_amount,
-                    'credit_amount' => (int) $line->credit_amount,
-                    'memo' => $line->description ?? '',
-                ];
-            })->toArray(),
-        ];
-    }
-
-    /**
-     * 수기전표 등록
-     */
-    public function store(array $data): JournalEntry
-    {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($data, $tenantId) {
-            // 차대 균형 검증
-            $this->validateDebitCreditBalance($data['rows']);
-
-            // 전표번호 생성
-            $entryNo = $this->generateEntryNo($tenantId, $data['journal_date']);
-
-            // 합계 계산
-            $totalDebit = 0;
-            $totalCredit = 0;
-            foreach ($data['rows'] as $row) {
-                $totalDebit += (int) ($row['debit_amount'] ?? 0);
-                $totalCredit += (int) ($row['credit_amount'] ?? 0);
-            }
-
-            // 전표 생성
-            $entry = new JournalEntry;
-            $entry->tenant_id = $tenantId;
-            $entry->entry_no = $entryNo;
-            $entry->entry_date = $data['journal_date'];
-            $entry->entry_type = JournalEntry::TYPE_GENERAL;
-            $entry->description = $data['description'] ?? null;
-            $entry->total_debit = $totalDebit;
-            $entry->total_credit = $totalCredit;
-            $entry->status = JournalEntry::STATUS_CONFIRMED;
-            $entry->source_type = JournalEntry::SOURCE_MANUAL;
-            $entry->source_key = null;
-            $entry->save();
-
-            // 분개 행 생성
-            $this->createLines($entry, $data['rows'], $tenantId);
-
-            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
-            $this->syncExpenseAccounts($entry);
-
-            return $entry->load('lines');
-        });
-    }
-
-    /**
-     * 분개 수정 (lines 전체 교체)
-     */
-    public function updateJournal(int $id, array $data): JournalEntry
-    {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($id, $data, $tenantId) {
-            $entry = JournalEntry::query()
-                ->where('tenant_id', $tenantId)
-                ->findOrFail($id);
-
-            // 메모 업데이트
-            if (array_key_exists('journal_memo', $data)) {
-                $entry->description = $data['journal_memo'];
-            }
-
-            // rows가 있으면 lines 교체
-            if (isset($data['rows']) && ! empty($data['rows'])) {
-                $this->validateDebitCreditBalance($data['rows']);
-
-                // 기존 lines 삭제
-                JournalEntryLine::query()
-                    ->where('journal_entry_id', $entry->id)
-                    ->delete();
-
-                // 새 lines 생성
-                $this->createLines($entry, $data['rows'], $tenantId);
-
-                // 합계 재계산
-                $totalDebit = 0;
-                $totalCredit = 0;
-                foreach ($data['rows'] as $row) {
-                    $totalDebit += (int) ($row['debit_amount'] ?? 0);
-                    $totalCredit += (int) ($row['credit_amount'] ?? 0);
-                }
-
-                $entry->total_debit = $totalDebit;
-                $entry->total_credit = $totalCredit;
-            }
-
-            $entry->save();
-
-            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
-            $this->syncExpenseAccounts($entry);
-
-            return $entry->load('lines');
-        });
-    }
-
-    /**
-     * 전표 삭제 (soft delete, lines는 FK CASCADE)
-     */
-    public function destroyJournal(int $id): bool
-    {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($id, $tenantId) {
-            $entry = JournalEntry::query()
-                ->where('tenant_id', $tenantId)
-                ->findOrFail($id);
-
-            // expense_accounts 정리 (복리후생비/접대비 → CEO 대시보드)
-            $this->cleanupExpenseAccounts($tenantId, $entry->id);
-
-            // lines 먼저 삭제 (soft delete가 아니므로 물리 삭제)
-            JournalEntryLine::query()
-                ->where('journal_entry_id', $entry->id)
-                ->delete();
-
-            $entry->delete(); // soft delete
-
-            return true;
-        });
-    }
-
-    /**
-     * 전표번호 생성: JE-YYYYMMDD-NNN (동시성 안전)
-     */
-    private function generateEntryNo(int $tenantId, string $date): string
-    {
-        $dateStr = str_replace('-', '', substr($date, 0, 10));
-        $prefix = "JE-{$dateStr}-";
-
-        // SELECT ... FOR UPDATE 락으로 동시성 안전 보장
-        $lastEntry = DB::table('journal_entries')
-            ->where('tenant_id', $tenantId)
-            ->where('entry_no', 'like', "{$prefix}%")
-            ->lockForUpdate()
-            ->orderBy('entry_no', 'desc')
-            ->first(['entry_no']);
-
-        if ($lastEntry) {
-            $lastSeq = (int) substr($lastEntry->entry_no, -3);
-            $nextSeq = $lastSeq + 1;
-        } else {
-            $nextSeq = 1;
-        }
-
-        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
-    }
-
-    /**
-     * 차대 균형 검증
-     */
-    private function validateDebitCreditBalance(array $rows): void
-    {
-        $totalDebit = 0;
-        $totalCredit = 0;
-
-        foreach ($rows as $row) {
-            $totalDebit += (int) ($row['debit_amount'] ?? 0);
-            $totalCredit += (int) ($row['credit_amount'] ?? 0);
-        }
-
-        if ($totalDebit !== $totalCredit) {
-            throw new BadRequestHttpException(__('error.journal_entry.debit_credit_mismatch'));
-        }
-    }
-
-    /**
-     * 분개 행 생성
-     */
-    private function createLines(JournalEntry $entry, array $rows, int $tenantId): void
-    {
-        foreach ($rows as $index => $row) {
-            $accountCode = $row['account_subject_id'] ?? '';
-            $accountName = $this->resolveAccountName($tenantId, $accountCode);
-            $vendorName = $this->resolveVendorName($row['vendor_id'] ?? null);
-
-            $line = new JournalEntryLine;
-            $line->tenant_id = $tenantId;
-            $line->journal_entry_id = $entry->id;
-            $line->line_no = $index + 1;
-            $line->dc_type = $row['side'];
-            $line->account_code = $accountCode;
-            $line->account_name = $accountName;
-            $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
-            $line->trading_partner_name = $vendorName;
-            $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
-            $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
-            $line->description = $row['memo'] ?? null;
-            $line->save();
-        }
-    }
-
-    /**
-     * 계정과목 코드 → 이름 조회
-     */
-    private function resolveAccountName(int $tenantId, string $code): string
-    {
-        if (empty($code)) {
-            return '';
-        }
-
-        $account = AccountCode::query()
-            ->where('tenant_id', $tenantId)
-            ->where('code', $code)
-            ->first(['name']);
-
-        return $account ? $account->name : $code;
-    }
-
-    /**
-     * 거래처 ID → 이름 조회
-     */
-    private function resolveVendorName(?int $vendorId): string
-    {
-        if (! $vendorId) {
-            return '';
-        }
-
-        $vendor = DB::table('clients')
-            ->where('id', $vendorId)
-            ->first(['name']);
-
-        return $vendor ? $vendor->name : '';
-    }
-
-    // syncExpenseAccounts, cleanupExpenseAccounts, getExpenseAccountType
-    // → SyncsExpenseAccounts 트레이트로 이관
-
-    /**
-     * 원본 거래 정보 조회 (입금/출금)
-     */
-    private function getSourceInfo(JournalEntry $entry): array
-    {
-        if ($entry->source_type === JournalEntry::SOURCE_MANUAL) {
-            return [
-                'division' => 'transfer',
-                'amount' => $entry->total_debit,
-                'description' => $entry->description,
-                'bank_name' => '',
-                'account_number' => '',
-            ];
-        }
-
-        // bank_transaction → deposit_123 / withdrawal_456
-        if ($entry->source_key && str_starts_with($entry->source_key, 'deposit_')) {
-            $sourceId = (int) str_replace('deposit_', '', $entry->source_key);
-            $deposit = DB::table('deposits')
-                ->leftJoin('bank_accounts', 'deposits.bank_account_id', '=', 'bank_accounts.id')
-                ->where('deposits.id', $sourceId)
-                ->first([
-                    'deposits.amount',
-                    'deposits.description',
-                    'bank_accounts.bank_name',
-                    'bank_accounts.account_number',
-                ]);
-
-            if ($deposit) {
-                return [
-                    'division' => 'deposit',
-                    'amount' => (int) $deposit->amount,
-                    'description' => $deposit->description,
-                    'bank_name' => $deposit->bank_name ?? '',
-                    'account_number' => $deposit->account_number ?? '',
-                ];
-            }
-        }
-
-        if ($entry->source_key && str_starts_with($entry->source_key, 'withdrawal_')) {
-            $sourceId = (int) str_replace('withdrawal_', '', $entry->source_key);
-            $withdrawal = DB::table('withdrawals')
-                ->leftJoin('bank_accounts', 'withdrawals.bank_account_id', '=', 'bank_accounts.id')
-                ->where('withdrawals.id', $sourceId)
-                ->first([
-                    'withdrawals.amount',
-                    'withdrawals.description',
-                    'bank_accounts.bank_name',
-                    'bank_accounts.account_number',
-                ]);
-
-            if ($withdrawal) {
-                return [
-                    'division' => 'withdrawal',
-                    'amount' => (int) $withdrawal->amount,
-                    'description' => $withdrawal->description,
-                    'bank_name' => $withdrawal->bank_name ?? '',
-                    'account_number' => $withdrawal->account_number ?? '',
-                ];
-            }
-        }
-
-        return [
-            'division' => 'transfer',
-            'amount' => $entry->total_debit,
-            'description' => $entry->description,
-            'bank_name' => '',
-            'account_number' => '',
-        ];
-    }
-}

app/Services/InspectionService.php

@@ -33,7 +33,7 @@ public function index(array $params)
 
         $query = Inspection::query()
             ->where('tenant_id', $tenantId)
-            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no']);
+            ->with(['inspector:id,name', 'item:id,item_name']);
 
         // 검색어 (검사번호, LOT번호)
         if ($q !== '') {
@@ -126,7 +126,7 @@ public function show(int $id)
         $tenantId = $this->tenantId();
 
         $inspection = Inspection::where('tenant_id', $tenantId)
-            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no'])
+            ->with(['inspector:id,name', 'item:id,item_name'])
             ->find($id);
 
         if (! $inspection) {
@@ -183,7 +183,6 @@ public function store(array $data)
                 'inspection_type' => $data['inspection_type'],
                 'request_date' => $data['request_date'] ?? now()->toDateString(),
                 'lot_no' => $data['lot_no'],
-                'work_order_id' => $data['work_order_id'] ?? null,
                 'inspector_id' => $data['inspector_id'] ?? null,
                 'meta' => $meta,
                 'items' => $items,
@@ -201,7 +200,7 @@ public function store(array $data)
                 $inspection->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
         });
     }
 
@@ -278,7 +277,7 @@ public function update(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
         });
     }
 
@@ -361,83 +360,10 @@ public function complete(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
         });
     }
 
-    /**
-     * 캘린더 스케줄 조회
-     */
-    public function calendar(array $params): array
-    {
-        $tenantId = $this->tenantId();
-
-        $year = (int) ($params['year'] ?? now()->year);
-        $month = (int) ($params['month'] ?? now()->month);
-
-        // 해당 월의 시작일/종료일
-        $startDate = sprintf('%04d-%02d-01', $year, $month);
-        $endDate = date('Y-m-t', strtotime($startDate));
-
-        $query = Inspection::query()
-            ->where('tenant_id', $tenantId)
-            ->where(function ($q) use ($startDate, $endDate) {
-                $q->whereBetween('request_date', [$startDate, $endDate])
-                    ->orWhereBetween('inspection_date', [$startDate, $endDate]);
-            })
-            ->with(['inspector:id,name', 'item:id,item_name']);
-
-        // 검사자 필터
-        if (! empty($params['inspector'])) {
-            $query->whereHas('inspector', function ($q) use ($params) {
-                $q->where('name', $params['inspector']);
-            });
-        }
-
-        // 상태 필터
-        if (! empty($params['status'])) {
-            $status = $params['status'] === 'reception' ? self::mapStatusFromFrontend('reception') : $params['status'];
-            $query->where('status', $status);
-        }
-
-        return $query->orderBy('request_date')
-            ->get()
-            ->map(fn (Inspection $item) => [
-                'id' => $item->id,
-                'start_date' => $item->request_date?->format('Y-m-d'),
-                'end_date' => $item->inspection_date?->format('Y-m-d') ?? $item->request_date?->format('Y-m-d'),
-                'inspector' => $item->inspector?->name ?? '',
-                'site_name' => $item->item?->item_name ?? ($item->meta['process_name'] ?? $item->inspection_no),
-                'status' => self::mapStatusToFrontend($item->status),
-            ])
-            ->values()
-            ->toArray();
-    }
-
-    /**
-     * 상태를 프론트엔드 형식으로 매핑
-     */
-    private static function mapStatusToFrontend(string $status): string
-    {
-        return match ($status) {
-            Inspection::STATUS_WAITING => 'reception',
-            Inspection::STATUS_IN_PROGRESS => 'in_progress',
-            Inspection::STATUS_COMPLETED => 'completed',
-            default => $status,
-        };
-    }
-
-    /**
-     * 프론트엔드 상태를 DB 상태로 매핑
-     */
-    private static function mapStatusFromFrontend(string $status): string
-    {
-        return match ($status) {
-            'reception' => Inspection::STATUS_WAITING,
-            default => $status,
-        };
-    }
-
     /**
      * DB 데이터를 프론트엔드 형식으로 변환
      */
@@ -454,8 +380,6 @@ private function transformToFrontend(Inspection $inspection): array
             'inspection_date' => $inspection->inspection_date?->format('Y-m-d'),
             'item_name' => $inspection->item?->item_name ?? ($meta['item_name'] ?? null),
             'lot_no' => $inspection->lot_no,
-            'work_order_id' => $inspection->work_order_id,
-            'work_order_no' => $inspection->workOrder?->work_order_no,
             'process_name' => $meta['process_name'] ?? null,
             'quantity' => $meta['quantity'] ?? null,
             'unit' => $meta['unit'] ?? null,

app/Services/JournalSyncService.php

@@ -1,214 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Tenants\AccountCode;
-use App\Models\Tenants\JournalEntry;
-use App\Models\Tenants\JournalEntryLine;
-use App\Traits\SyncsExpenseAccounts;
-use Illuminate\Support\Facades\DB;
-
-/**
- * 세금계산서/카드거래 등 외부 소스의 분개 통합 관리 서비스
- *
- * journal_entries + journal_entry_lines에 저장하고
- * 복리후생비/접대비는 expense_accounts에 동기화 (CEO 대시보드)
- */
-class JournalSyncService extends Service
-{
-    use SyncsExpenseAccounts;
-
-    /**
-     * 소스에 대한 분개 저장 (생성 또는 교체)
-     *
-     * @param  string  $sourceType  JournalEntry::SOURCE_TAX_INVOICE 등
-     * @param  string  $sourceKey   'tax_invoice_123' 등
-     * @param  string  $entryDate   전표일자 (Y-m-d)
-     * @param  string|null  $description  적요
-     * @param  array  $rows  분개 행 [{side, account_code, account_name?, debit_amount, credit_amount, vendor_id?, vendor_name?, memo?}]
-     */
-    public function saveForSource(
-        string $sourceType,
-        string $sourceKey,
-        string $entryDate,
-        ?string $description,
-        array $rows,
-    ): JournalEntry {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($sourceType, $sourceKey, $entryDate, $description, $rows, $tenantId) {
-            // 기존 전표가 있으면 삭제 후 재생성 (교체 방식)
-            $existing = JournalEntry::query()
-                ->where('tenant_id', $tenantId)
-                ->where('source_type', $sourceType)
-                ->where('source_key', $sourceKey)
-                ->first();
-
-            if ($existing) {
-                $this->cleanupExpenseAccounts($tenantId, $existing->id);
-                JournalEntryLine::where('journal_entry_id', $existing->id)->delete();
-                $existing->forceDelete();
-            }
-
-            // 합계 계산
-            $totalDebit = 0;
-            $totalCredit = 0;
-            foreach ($rows as $row) {
-                $totalDebit += (int) ($row['debit_amount'] ?? 0);
-                $totalCredit += (int) ($row['credit_amount'] ?? 0);
-            }
-
-            // 전표번호 생성
-            $entryNo = $this->generateEntryNo($tenantId, $entryDate);
-
-            // 전표 생성
-            $entry = new JournalEntry;
-            $entry->tenant_id = $tenantId;
-            $entry->entry_no = $entryNo;
-            $entry->entry_date = $entryDate;
-            $entry->entry_type = JournalEntry::TYPE_GENERAL;
-            $entry->description = $description;
-            $entry->total_debit = $totalDebit;
-            $entry->total_credit = $totalCredit;
-            $entry->status = JournalEntry::STATUS_CONFIRMED;
-            $entry->source_type = $sourceType;
-            $entry->source_key = $sourceKey;
-            $entry->save();
-
-            // 분개 행 생성
-            foreach ($rows as $index => $row) {
-                $accountCode = $row['account_code'] ?? '';
-                $accountName = $row['account_name'] ?? $this->resolveAccountName($tenantId, $accountCode);
-
-                $line = new JournalEntryLine;
-                $line->tenant_id = $tenantId;
-                $line->journal_entry_id = $entry->id;
-                $line->line_no = $index + 1;
-                $line->dc_type = $row['side'];
-                $line->account_code = $accountCode;
-                $line->account_name = $accountName;
-                $line->trading_partner_id = ! empty($row['vendor_id']) ? (int) $row['vendor_id'] : null;
-                $line->trading_partner_name = $row['vendor_name'] ?? '';
-                $line->debit_amount = (int) ($row['debit_amount'] ?? 0);
-                $line->credit_amount = (int) ($row['credit_amount'] ?? 0);
-                $line->description = $row['memo'] ?? null;
-                $line->save();
-            }
-
-            // expense_accounts 동기화 (복리후생비/접대비 → CEO 대시보드)
-            $this->syncExpenseAccounts($entry);
-
-            return $entry->load('lines');
-        });
-    }
-
-    /**
-     * 소스에 대한 분개 조회
-     */
-    public function getForSource(string $sourceType, string $sourceKey): ?array
-    {
-        $tenantId = $this->tenantId();
-
-        $entry = JournalEntry::query()
-            ->where('tenant_id', $tenantId)
-            ->where('source_type', $sourceType)
-            ->where('source_key', $sourceKey)
-            ->whereNull('deleted_at')
-            ->with('lines')
-            ->first();
-
-        if (! $entry) {
-            return null;
-        }
-
-        return [
-            'id' => $entry->id,
-            'entry_no' => $entry->entry_no,
-            'entry_date' => $entry->entry_date->format('Y-m-d'),
-            'description' => $entry->description,
-            'total_debit' => $entry->total_debit,
-            'total_credit' => $entry->total_credit,
-            'rows' => $entry->lines->map(function ($line) {
-                return [
-                    'id' => $line->id,
-                    'side' => $line->dc_type,
-                    'account_code' => $line->account_code,
-                    'account_name' => $line->account_name,
-                    'vendor_id' => $line->trading_partner_id,
-                    'vendor_name' => $line->trading_partner_name ?? '',
-                    'debit_amount' => (int) $line->debit_amount,
-                    'credit_amount' => (int) $line->credit_amount,
-                    'memo' => $line->description ?? '',
-                ];
-            })->toArray(),
-        ];
-    }
-
-    /**
-     * 소스에 대한 분개 삭제
-     */
-    public function deleteForSource(string $sourceType, string $sourceKey): bool
-    {
-        $tenantId = $this->tenantId();
-
-        return DB::transaction(function () use ($sourceType, $sourceKey, $tenantId) {
-            $entry = JournalEntry::query()
-                ->where('tenant_id', $tenantId)
-                ->where('source_type', $sourceType)
-                ->where('source_key', $sourceKey)
-                ->first();
-
-            if (! $entry) {
-                return false;
-            }
-
-            $this->cleanupExpenseAccounts($tenantId, $entry->id);
-            JournalEntryLine::where('journal_entry_id', $entry->id)->delete();
-            $entry->delete(); // soft delete
-
-            return true;
-        });
-    }
-
-    /**
-     * 전표번호 생성: JE-YYYYMMDD-NNN
-     */
-    private function generateEntryNo(int $tenantId, string $date): string
-    {
-        $dateStr = str_replace('-', '', substr($date, 0, 10));
-        $prefix = "JE-{$dateStr}-";
-
-        $lastEntry = DB::table('journal_entries')
-            ->where('tenant_id', $tenantId)
-            ->where('entry_no', 'like', "{$prefix}%")
-            ->lockForUpdate()
-            ->orderBy('entry_no', 'desc')
-            ->first(['entry_no']);
-
-        if ($lastEntry) {
-            $lastSeq = (int) substr($lastEntry->entry_no, -3);
-            $nextSeq = $lastSeq + 1;
-        } else {
-            $nextSeq = 1;
-        }
-
-        return $prefix . str_pad($nextSeq, 3, '0', STR_PAD_LEFT);
-    }
-
-    /**
-     * 계정과목 코드 → 이름 조회
-     */
-    private function resolveAccountName(int $tenantId, string $code): string
-    {
-        if (empty($code)) {
-            return '';
-        }
-
-        $account = AccountCode::query()
-            ->where('tenant_id', $tenantId)
-            ->where('code', $code)
-            ->first(['name']);
-
-        return $account ? $account->name : $code;
-    }
-}

app/Services/LoanService.php

@@ -2,7 +2,6 @@
 
 namespace App\Services;
 
-use App\Models\Tenants\ExpenseAccount;
 use App\Models\Tenants\Loan;
 use App\Models\Tenants\Withdrawal;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
@@ -26,11 +25,6 @@ public function index(array $params): LengthAwarePaginator
             ->where('tenant_id', $tenantId)
             ->with(['user:id,name,email', 'creator:id,name']);
 
-        // 카테고리 필터
-        if (! empty($params['category'])) {
-            $query->where('category', $params['category']);
-        }
-
         // 사용자 필터
         if (! empty($params['user_id'])) {
             $query->where('user_id', $params['user_id']);
@@ -90,7 +84,7 @@ public function show(int $id): Loan
     /**
      * 가지급금 요약 (특정 사용자 또는 전체)
      */
-    public function summary(?int $userId = null, ?string $category = null): array
+    public function summary(?int $userId = null): array
     {
         $tenantId = $this->tenantId();
 
@@ -101,14 +95,7 @@ public function summary(?int $userId = null, ?string $category = null): array
             $query->where('user_id', $userId);
         }
 
-        if ($category) {
-            $query->where('category', $category);
-        }
-
-        // 상품권 카테고리: holding/used/disposed 상태별 집계 추가
-        $isGiftCertificate = $category === Loan::CATEGORY_GIFT_CERTIFICATE;
-
-        $selectRaw = '
+        $stats = $query->selectRaw('
             COUNT(*) as total_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
             SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as settled_count,
@@ -116,27 +103,10 @@ public function summary(?int $userId = null, ?string $category = null): array
             SUM(amount) as total_amount,
             SUM(COALESCE(settlement_amount, 0)) as total_settled,
             SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
-        ';
-        $bindings = [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL];
+        ', [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL])
+            ->first();
 
-        if ($isGiftCertificate) {
-            $selectRaw .= ',
-                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as holding_count,
-                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as holding_amount,
-                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as used_count,
-                SUM(CASE WHEN status = ? THEN amount ELSE 0 END) as used_amount,
-                SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as disposed_count
-            ';
-            $bindings = array_merge($bindings, [
-                Loan::STATUS_HOLDING, Loan::STATUS_HOLDING,
-                Loan::STATUS_USED, Loan::STATUS_USED,
-                Loan::STATUS_DISPOSED,
-            ]);
-        }
-
-        $stats = $query->selectRaw($selectRaw, $bindings)->first();
-
-        $result = [
+        return [
             'total_count' => (int) $stats->total_count,
             'outstanding_count' => (int) $stats->outstanding_count,
             'settled_count' => (int) $stats->settled_count,
@@ -145,27 +115,6 @@ public function summary(?int $userId = null, ?string $category = null): array
             'total_settled' => (float) $stats->total_settled,
             'total_outstanding' => (float) $stats->total_outstanding,
         ];
-
-        if ($isGiftCertificate) {
-            $result['holding_count'] = (int) $stats->holding_count;
-            $result['holding_amount'] = (float) $stats->holding_amount;
-            $result['used_count'] = (int) $stats->used_count;
-            $result['used_amount'] = (float) $stats->used_amount;
-            $result['disposed_count'] = (int) $stats->disposed_count;
-
-            // 접대비 해당 집계 (expense_accounts 테이블에서 조회)
-            $entertainmentStats = ExpenseAccount::query()
-                ->where('tenant_id', $tenantId)
-                ->where('account_type', ExpenseAccount::TYPE_ENTERTAINMENT)
-                ->where('sub_type', ExpenseAccount::SUB_TYPE_GIFT_CERTIFICATE)
-                ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as amount')
-                ->first();
-
-            $result['entertainment_count'] = (int) ($entertainmentStats->count ?? 0);
-            $result['entertainment_amount'] = (float) ($entertainmentStats->amount ?? 0);
-        }
-
-        return $result;
     }
 
     // =========================================================================
@@ -195,34 +144,17 @@ public function store(array $data): Loan
                 $withdrawalId = $withdrawal->id;
             }
 
-            // 상품권: user_id 미지정 시 현재 사용자로 대체
-            $loanUserId = $data['user_id'] ?? $userId;
-
-            // 상태 결정: 상품권은 holding, 그 외는 outstanding
-            $category = $data['category'] ?? null;
-            $status = $data['status']
-                ?? ($category === Loan::CATEGORY_GIFT_CERTIFICATE ? Loan::STATUS_HOLDING : Loan::STATUS_OUTSTANDING);
-
-            $loan = Loan::create([
+            return Loan::create([
                 'tenant_id' => $tenantId,
-                'user_id' => $loanUserId,
+                'user_id' => $data['user_id'],
                 'loan_date' => $data['loan_date'],
                 'amount' => $data['amount'],
                 'purpose' => $data['purpose'] ?? null,
-                'status' => $status,
-                'category' => $category,
-                'metadata' => $data['metadata'] ?? null,
+                'status' => Loan::STATUS_OUTSTANDING,
                 'withdrawal_id' => $withdrawalId,
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
-
-            // 상품권 → 접대비 자동 연동
-            if ($category === Loan::CATEGORY_GIFT_CERTIFICATE) {
-                $this->syncGiftCertificateExpense($loan);
-            }
-
-            return $loan;
         });
     }
 
@@ -254,83 +186,20 @@ public function update(int $id, array $data): Loan
             }
         }
 
-        $fillData = [
+        $loan->fill([
             'user_id' => $data['user_id'] ?? $loan->user_id,
             'loan_date' => $data['loan_date'] ?? $loan->loan_date,
             'amount' => $data['amount'] ?? $loan->amount,
             'purpose' => $data['purpose'] ?? $loan->purpose,
             'withdrawal_id' => $data['withdrawal_id'] ?? $loan->withdrawal_id,
             'updated_by' => $userId,
-        ];
-
-        if (isset($data['category'])) {
-            $fillData['category'] = $data['category'];
-        }
-        if (array_key_exists('metadata', $data)) {
-            $fillData['metadata'] = $data['metadata'];
-        }
-        if (isset($data['status'])) {
-            $fillData['status'] = $data['status'];
-        }
-        if (array_key_exists('settlement_date', $data)) {
-            $fillData['settlement_date'] = $data['settlement_date'];
-        }
-
-        $loan->fill($fillData);
+        ]);
 
         $loan->save();
 
-        // 상품권 → 접대비 자동 연동
-        if ($loan->category === Loan::CATEGORY_GIFT_CERTIFICATE) {
-            $this->syncGiftCertificateExpense($loan);
-        }
-
         return $loan->fresh(['user:id,name,email', 'creator:id,name']);
     }
 
-    /**
-     * 상품권 → 접대비 자동 연동
-     *
-     * 상태가 'used' + entertainment_expense='applicable' → expense_accounts에 INSERT
-     * 그 외 → 기존 연결된 expense_accounts 삭제
-     */
-    private function syncGiftCertificateExpense(Loan $loan): void
-    {
-        $metadata = $loan->metadata ?? [];
-        $isEntertainment = ($loan->status === Loan::STATUS_USED)
-            && ($metadata['entertainment_expense'] ?? '') === 'applicable';
-
-        if ($isEntertainment) {
-            // upsert: loan_id 기준으로 있으면 업데이트, 없으면 생성
-            ExpenseAccount::query()
-                ->updateOrCreate(
-                    [
-                        'tenant_id' => $loan->tenant_id,
-                        'loan_id' => $loan->id,
-                    ],
-                    [
-                        'account_type' => ExpenseAccount::TYPE_ENTERTAINMENT,
-                        'sub_type' => ExpenseAccount::SUB_TYPE_GIFT_CERTIFICATE,
-                        'expense_date' => $loan->settlement_date ?? $loan->loan_date,
-                        'amount' => $loan->amount,
-                        'description' => ($metadata['cert_name'] ?? '상품권') . ' 접대비 전환',
-                        'receipt_no' => $metadata['serial_number'] ?? null,
-                        'vendor_name' => $metadata['vendor_name'] ?? null,
-                        'vendor_id' => ! empty($metadata['vendor_id']) ? (int) $metadata['vendor_id'] : null,
-                        'payment_method' => ExpenseAccount::PAYMENT_CASH,
-                        'created_by' => $loan->updated_by ?? $loan->created_by,
-                        'updated_by' => $loan->updated_by ?? $loan->created_by,
-                    ]
-                );
-        } else {
-            // 접대비 해당이 아니면 연결된 레코드 삭제
-            ExpenseAccount::query()
-                ->where('tenant_id', $loan->tenant_id)
-                ->where('loan_id', $loan->id)
-                ->delete();
-        }
-    }
-
     /**
      * 가지급금 삭제
      */
@@ -347,14 +216,6 @@ public function destroy(int $id): bool
             throw new BadRequestHttpException(__('error.loan.not_deletable'));
         }
 
-        // 상품권 연결 접대비 레코드도 삭제
-        if ($loan->category === Loan::CATEGORY_GIFT_CERTIFICATE) {
-            ExpenseAccount::query()
-                ->where('tenant_id', $tenantId)
-                ->where('loan_id', $loan->id)
-                ->delete();
-        }
-
         $loan->deleted_by = $userId;
         $loan->save();
         $loan->delete();
@@ -504,8 +365,7 @@ public function calculateInterest(int $year, ?int $userId = null): array
     /**
      * 가지급금 대시보드 데이터
      *
-     * CEO 대시보드 카드/가지급금 관리 섹션 데이터 제공
-     * D1.7: category_breakdown 추가 (카드/경조사/상품권/접대비 분류)
+     * CEO 대시보드 카드/가지급금 관리 섹션(cm2) 모달용 데이터 제공
      *
      * @return array{
      *     summary: array{
@@ -513,79 +373,38 @@ public function calculateInterest(int $year, ?int $userId = null): array
      *         recognized_interest: float,
      *         outstanding_count: int
      *     },
-     *     category_breakdown: array<string, array{
-     *         outstanding_amount: float,
-     *         total_count: int,
-     *         unverified_count: int
-     *     }>,
      *     loans: array
      * }
      */
-    public function dashboard(?string $startDate = null, ?string $endDate = null): array
+    public function dashboard(): array
     {
         $tenantId = $this->tenantId();
         $currentYear = now()->year;
 
-        // 날짜 필터 조건 클로저
-        $applyDateFilter = function ($query) use ($startDate, $endDate) {
-            if ($startDate) {
-                $query->where('loan_date', '>=', $startDate);
-            }
-            if ($endDate) {
-                $query->where('loan_date', '<=', $endDate);
-            }
-            return $query;
-        };
+        // 1. Summary 데이터
+        $summaryData = $this->summary();
 
-        // 상품권 중 used/disposed 제외 조건 (접대비로 전환됨)
-        $excludeUsedGiftCert = function ($query) {
-            $query->whereNot(function ($q) {
-                $q->where('category', Loan::CATEGORY_GIFT_CERTIFICATE)
-                    ->whereIn('status', [Loan::STATUS_USED, Loan::STATUS_DISPOSED]);
-            });
-        };
-
-        // 1. Summary 데이터 (날짜 필터 적용)
-        $summaryQuery = Loan::query()->where('tenant_id', $tenantId);
-        $applyDateFilter($summaryQuery);
-        $excludeUsedGiftCert($summaryQuery);
-
-        $stats = $summaryQuery->selectRaw('
-            COUNT(*) as total_count,
-            SUM(CASE WHEN status = ? THEN 1 ELSE 0 END) as outstanding_count,
-            SUM(amount) as total_amount,
-            SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
-        ', [Loan::STATUS_OUTSTANDING])
-            ->first();
-
-        // 2. 인정이자 계산 (현재 연도 기준, 날짜 필터 무관)
+        // 2. 인정이자 계산 (현재 연도 기준)
         $interestData = $this->calculateInterest($currentYear);
         $recognizedInterest = $interestData['summary']['total_recognized_interest'] ?? 0;
 
-        // 3. 카테고리별 집계 (날짜 필터 적용)
-        $categoryBreakdown = $this->getCategoryBreakdown($tenantId, $startDate, $endDate);
-
-        // 4. 가지급금 목록 (미정산 우선, 날짜 필터 적용, used/disposed 상품권 제외)
-        $loansQuery = Loan::query()
+        // 3. 가지급금 목록 (최근 10건, 미정산 우선)
+        $loans = Loan::query()
             ->where('tenant_id', $tenantId)
-            ->with(['user:id,name,email', 'withdrawal']);
-        $applyDateFilter($loansQuery);
-        $excludeUsedGiftCert($loansQuery);
-
-        $loans = $loansQuery
+            ->with(['user:id,name,email', 'withdrawal'])
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [
                 Loan::STATUS_OUTSTANDING,
                 Loan::STATUS_PARTIAL,
             ])
             ->orderByDesc('loan_date')
-            ->limit(50)
+            ->limit(10)
             ->get()
             ->map(function ($loan) {
                 return [
                     'id' => $loan->id,
                     'loan_date' => $loan->loan_date->format('Y-m-d'),
                     'user_name' => $loan->user?->name ?? '미지정',
-                    'category' => $loan->category_label,
+                    'category' => $loan->withdrawal_id ? '카드' : '계좌',
                     'amount' => (float) $loan->amount,
                     'status' => $loan->status,
                     'content' => $loan->purpose ?? '',
@@ -595,70 +414,14 @@ public function dashboard(?string $startDate = null, ?string $endDate = null): a
 
         return [
             'summary' => [
-                'total_outstanding' => (float) ($stats->total_outstanding ?? 0),
+                'total_outstanding' => (float) $summaryData['total_outstanding'],
                 'recognized_interest' => (float) $recognizedInterest,
-                'outstanding_count' => (int) ($stats->outstanding_count ?? 0),
+                'outstanding_count' => (int) $summaryData['outstanding_count'],
             ],
-            'category_breakdown' => $categoryBreakdown,
             'loans' => $loans,
         ];
     }
 
-    /**
-     * 카테고리별 가지급금 집계
-     *
-     * @return array<string, array{outstanding_amount: float, total_count: int, unverified_count: int}>
-     */
-    private function getCategoryBreakdown(int $tenantId, ?string $startDate = null, ?string $endDate = null): array
-    {
-        // 기본값: 4개 카테고리 모두 0으로 초기화
-        $breakdown = [];
-        foreach (Loan::CATEGORIES as $category) {
-            $breakdown[$category] = [
-                'outstanding_amount' => 0.0,
-                'total_count' => 0,
-                'unverified_count' => 0,
-            ];
-        }
-
-        // 카테고리별 집계 (날짜 필터 적용)
-        // 상품권 중 used/disposed는 접대비로 전환되므로 가지급금 집계에서 제외
-        $query = Loan::query()
-            ->where('tenant_id', $tenantId)
-            ->whereNot(function ($q) {
-                $q->where('category', Loan::CATEGORY_GIFT_CERTIFICATE)
-                    ->whereIn('status', [Loan::STATUS_USED, Loan::STATUS_DISPOSED]);
-            });
-
-        if ($startDate) {
-            $query->where('loan_date', '>=', $startDate);
-        }
-        if ($endDate) {
-            $query->where('loan_date', '<=', $endDate);
-        }
-
-        // NOTE: SQL alias를 'cat_outstanding'으로 사용 — Loan 모델의
-        // getOutstandingAmountAttribute() accessor와 이름 충돌 방지
-        $stats = $query
-            ->selectRaw('category, COUNT(*) as total_count, SUM(amount - COALESCE(settlement_amount, 0)) as cat_outstanding')
-            ->selectRaw('SUM(CASE WHEN purpose IS NULL OR purpose = \'\' THEN 1 ELSE 0 END) as unverified_count')
-            ->groupBy('category')
-            ->get();
-
-        foreach ($stats as $stat) {
-            $cat = $stat->category ?? Loan::CATEGORY_CARD;
-            if (isset($breakdown[$cat])) {
-                $breakdown[$cat] = [
-                    'outstanding_amount' => (float) $stat->cat_outstanding,
-                    'total_count' => (int) $stat->total_count,
-                    'unverified_count' => (int) $stat->unverified_count,
-                ];
-            }
-        }
-
-        return $breakdown;
-    }
-
     /**
      * 세금 시뮬레이션 데이터
      *

app/Services/OrderService.php

@@ -1325,13 +1325,9 @@ public function createProductionOrder(int $orderId, array $data)
                 // 작업지시번호 생성
                 $workOrderNo = $this->generateWorkOrderNo($tenantId);
 
-                // 공정 옵션 초기화 (보조 공정 플래그 포함)
+                // 절곡 공정이면 bending_info 자동 생성
                 $workOrderOptions = null;
                 if ($processId) {
-                    $process = \App\Models\Process::find($processId);
-                    if ($process && ! empty($process->options['is_auxiliary'])) {
-                        $workOrderOptions = ['is_auxiliary' => true];
-                    }
                     // 이 작업지시에 포함되는 노드 ID만 추출
                     $nodeIds = collect($items)
                         ->pluck('order_node_id')
@@ -1342,7 +1338,7 @@ public function createProductionOrder(int $orderId, array $data)
 
                     $buildResult = app(BendingInfoBuilder::class)->build($order, $processId, $nodeIds ?: null);
                     if ($buildResult) {
-                        $workOrderOptions = array_merge($workOrderOptions ?? [], ['bending_info' => $buildResult['bending_info']]);
+                        $workOrderOptions = ['bending_info' => $buildResult['bending_info']];
                     }
                 }
 
@@ -1414,8 +1410,6 @@ public function createProductionOrder(int $orderId, array $data)
                     $woItemOptions = array_filter([
                         'floor' => $orderItem->floor_code,
                         'code' => $orderItem->symbol_code,
-                        'product_code' => ! empty($nodeOptions['product_code']) ? $nodeOptions['product_code'] : null,
-                        'product_name' => ! empty($nodeOptions['product_name']) ? $nodeOptions['product_name'] : null,
                         'width' => $woWidth,
                         'height' => $woHeight,
                         'cutting_info' => $nodeOptions['cutting_info'] ?? null,

app/Services/PerformanceReportService.php

@@ -1,258 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Qualitys\PerformanceReport;
-use App\Services\Audit\AuditLogger;
-use Illuminate\Support\Facades\DB;
-use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
-
-class PerformanceReportService extends Service
-{
-    private const AUDIT_TARGET = 'performance_report';
-
-    public function __construct(
-        private readonly AuditLogger $auditLogger,
-        private readonly QualityDocumentService $qualityDocumentService
-    ) {}
-
-    /**
-     * 목록 조회
-     */
-    public function index(array $params)
-    {
-        $tenantId = $this->tenantId();
-        $perPage = (int) ($params['per_page'] ?? 20);
-        $q = trim((string) ($params['q'] ?? ''));
-        $year = $params['year'] ?? null;
-        $quarter = $params['quarter'] ?? null;
-        $confirmStatus = $params['confirm_status'] ?? null;
-
-        $query = PerformanceReport::query()
-            ->where('performance_reports.tenant_id', $tenantId)
-            ->with(['qualityDocument.client', 'qualityDocument.locations', 'confirmer:id,name']);
-
-        if ($q !== '') {
-            $query->whereHas('qualityDocument', function ($qq) use ($q) {
-                $qq->where('quality_doc_number', 'like', "%{$q}%")
-                    ->orWhere('site_name', 'like', "%{$q}%");
-            });
-        }
-
-        if ($year !== null) {
-            $query->where('year', $year);
-        }
-        if ($quarter !== null) {
-            $query->where('quarter', $quarter);
-        }
-        if ($confirmStatus !== null) {
-            $query->where('confirmation_status', $confirmStatus);
-        }
-
-        $query->orderByDesc('performance_reports.id');
-        $paginated = $query->paginate($perPage);
-
-        $transformedData = $paginated->getCollection()->map(fn ($report) => $this->transformToFrontend($report));
-
-        return [
-            'items' => $transformedData,
-            'current_page' => $paginated->currentPage(),
-            'last_page' => $paginated->lastPage(),
-            'per_page' => $paginated->perPage(),
-            'total' => $paginated->total(),
-        ];
-    }
-
-    /**
-     * 통계 조회
-     */
-    public function stats(array $params = []): array
-    {
-        $tenantId = $this->tenantId();
-
-        $query = PerformanceReport::where('performance_reports.tenant_id', $tenantId);
-
-        if (! empty($params['year'])) {
-            $query->where('performance_reports.year', $params['year']);
-        }
-        if (! empty($params['quarter'])) {
-            $query->where('performance_reports.quarter', $params['quarter']);
-        }
-
-        $counts = (clone $query)
-            ->select('confirmation_status', DB::raw('count(*) as count'))
-            ->groupBy('confirmation_status')
-            ->pluck('count', 'confirmation_status')
-            ->toArray();
-
-        $totalLocations = (clone $query)
-            ->join('quality_documents', 'quality_documents.id', '=', 'performance_reports.quality_document_id')
-            ->join('quality_document_locations', 'quality_document_locations.quality_document_id', '=', 'quality_documents.id')
-            ->count('quality_document_locations.id');
-
-        return [
-            'total_count' => array_sum($counts),
-            'confirmed_count' => $counts[PerformanceReport::STATUS_CONFIRMED] ?? 0,
-            'unconfirmed_count' => $counts[PerformanceReport::STATUS_UNCONFIRMED] ?? 0,
-            'total_locations' => $totalLocations,
-        ];
-    }
-
-    /**
-     * 일괄 확정
-     */
-    public function confirm(array $ids)
-    {
-        $tenantId = $this->tenantId();
-        $userId = $this->apiUserId();
-
-        return DB::transaction(function () use ($ids, $tenantId, $userId) {
-            $reports = PerformanceReport::where('tenant_id', $tenantId)
-                ->whereIn('id', $ids)
-                ->with(['qualityDocument'])
-                ->get();
-
-            $errors = [];
-            foreach ($reports as $report) {
-                if ($report->isConfirmed() || $report->isReported()) {
-                    continue;
-                }
-
-                // 필수정보 검증
-                $requiredInfo = $this->qualityDocumentService->calculateRequiredInfo($report->qualityDocument);
-                if ($requiredInfo !== '완료') {
-                    $errors[] = [
-                        'id' => $report->id,
-                        'quality_doc_number' => $report->qualityDocument->quality_doc_number,
-                        'reason' => $requiredInfo,
-                    ];
-
-                    continue;
-                }
-
-                $report->update([
-                    'confirmation_status' => PerformanceReport::STATUS_CONFIRMED,
-                    'confirmed_date' => now()->toDateString(),
-                    'confirmed_by' => $userId,
-                    'updated_by' => $userId,
-                ]);
-            }
-
-            if (! empty($errors)) {
-                throw new BadRequestHttpException(json_encode([
-                    'message' => __('error.quality.confirm_failed'),
-                    'errors' => $errors,
-                ]));
-            }
-
-            return ['confirmed_count' => count($ids) - count($errors)];
-        });
-    }
-
-    /**
-     * 일괄 확정 해제
-     */
-    public function unconfirm(array $ids)
-    {
-        $tenantId = $this->tenantId();
-        $userId = $this->apiUserId();
-
-        return DB::transaction(function () use ($ids, $tenantId, $userId) {
-            PerformanceReport::where('tenant_id', $tenantId)
-                ->whereIn('id', $ids)
-                ->where('confirmation_status', PerformanceReport::STATUS_CONFIRMED)
-                ->update([
-                    'confirmation_status' => PerformanceReport::STATUS_UNCONFIRMED,
-                    'confirmed_date' => null,
-                    'confirmed_by' => null,
-                    'updated_by' => $userId,
-                ]);
-
-            return ['unconfirmed_count' => count($ids)];
-        });
-    }
-
-    /**
-     * 일괄 메모 업데이트
-     */
-    public function updateMemo(array $ids, string $memo)
-    {
-        $tenantId = $this->tenantId();
-        $userId = $this->apiUserId();
-
-        PerformanceReport::where('tenant_id', $tenantId)
-            ->whereIn('id', $ids)
-            ->update([
-                'memo' => $memo,
-                'updated_by' => $userId,
-            ]);
-
-        return ['updated_count' => count($ids)];
-    }
-
-    /**
-     * 누락체크 (출고완료 but 제품검사 미등록)
-     */
-    public function missing(array $params): array
-    {
-        $tenantId = $this->tenantId();
-
-        // 품질관리서가 등록된 수주 ID
-        $registeredOrderIds = DB::table('quality_document_orders')
-            ->join('quality_documents', 'quality_documents.id', '=', 'quality_document_orders.quality_document_id')
-            ->where('quality_documents.tenant_id', $tenantId)
-            ->pluck('quality_document_orders.order_id');
-
-        // 출고완료 상태이지만 품질관리서 미등록 수주
-        $query = DB::table('orders')
-            ->where('tenant_id', $tenantId)
-            ->whereNotIn('id', $registeredOrderIds)
-            ->where('status_code', 'SHIPPED'); // TODO: 출고완료 상태 추가 시 상수 확인
-
-        if (! empty($params['year'])) {
-            $query->whereYear('created_at', $params['year']);
-        }
-        if (! empty($params['quarter'])) {
-            $quarter = (int) $params['quarter'];
-            $startMonth = ($quarter - 1) * 3 + 1;
-            $endMonth = $quarter * 3;
-            $query->whereMonth('created_at', '>=', $startMonth)
-                ->whereMonth('created_at', '<=', $endMonth);
-        }
-
-        return $query->orderByDesc('id')
-            ->limit(100)
-            ->get()
-            ->map(fn ($order) => [
-                'id' => $order->id,
-                'order_number' => $order->order_no ?? '',
-                'site_name' => $order->site_name ?? '',
-                'client' => '', // 별도 조인 필요
-                'delivery_date' => $order->delivery_date ?? '',
-            ])
-            ->toArray();
-    }
-
-    /**
-     * DB → 프론트엔드 변환
-     */
-    private function transformToFrontend(PerformanceReport $report): array
-    {
-        $doc = $report->qualityDocument;
-
-        return [
-            'id' => $report->id,
-            'quality_doc_number' => $doc?->quality_doc_number ?? '',
-            'created_date' => $report->created_at?->format('Y-m-d') ?? '',
-            'site_name' => $doc?->site_name ?? '',
-            'client' => $doc?->client?->name ?? '',
-            'location_count' => $doc?->locations?->count() ?? 0,
-            'required_info' => $doc ? $this->qualityDocumentService->calculateRequiredInfo($doc) : '',
-            'confirm_status' => $report->confirmation_status === PerformanceReport::STATUS_CONFIRMED ? 'confirmed' : 'unconfirmed',
-            'confirm_date' => $report->confirmed_date?->format('Y-m-d'),
-            'memo' => $report->memo ?? '',
-            'year' => $report->year,
-            'quarter' => $report->quarter,
-        ];
-    }
-}

app/Services/Production/BendingInfoBuilder.php

@@ -218,19 +218,17 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
 
         // ─── 3. 셔터박스 세부품목 ───
         if ($boxSize) {
+            $isStandard = $boxSize === '500*380';
             $dist = $this->shutterBoxDistribution($width);
-            // 상부덮개(top_cover), 마구리(fin_cover)는 1219mm 기준으로 별도 생성 (아래 256행~)
-            $shutterPartTypes = ['front', 'lintel', 'inspection', 'rear_corner'];
+            $shutterPartTypes = ['front', 'lintel', 'inspection', 'rear_corner', 'top_cover', 'fin_cover'];
 
-            // 작업일지와 동일한 순서: 파트 → 길이
-            foreach ($shutterPartTypes as $partType) {
-                foreach ($dist as $length => $count) {
-                    $totalCount = $count * $qty;
-                    if ($totalCount <= 0) {
-                        continue;
-                    }
-
-                    $prefix = $resolver->resolveShutterBoxPrefix($partType);
+            foreach ($dist as $length => $count) {
+                $totalCount = $count * $qty;
+                if ($totalCount <= 0) {
+                    continue;
+                }
+                foreach ($shutterPartTypes as $partType) {
+                    $prefix = $resolver->resolveShutterBoxPrefix($partType, $isStandard);
                     $itemCode = $resolver->buildItemCode($prefix, $length);
                     if (! $itemCode) {
                         continue;
@@ -258,7 +256,7 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
             // 상부덮개 수량: ceil(width / 1219) × qty (1219mm 단위)
             $coverQty = (int) ceil($width / 1219) * $qty;
             if ($coverQty > 0) {
-                $coverPrefix = $resolver->resolveShutterBoxPrefix('top_cover');
+                $coverPrefix = $resolver->resolveShutterBoxPrefix('top_cover', $isStandard);
                 $coverCode = $resolver->buildItemCode($coverPrefix, 1219);
                 if ($coverCode) {
                     $coverId = $resolver->resolveItemId($coverCode, $tenantId);
@@ -280,7 +278,7 @@ public function buildDynamicBomForItem(array $context, int $width, int $height,
             // 마구리 수량: qty × 2
             $finQty = $qty * 2;
             if ($finQty > 0) {
-                $finPrefix = $resolver->resolveShutterBoxPrefix('fin_cover');
+                $finPrefix = $resolver->resolveShutterBoxPrefix('fin_cover', $isStandard);
                 // 마구리는 박스 높이 기준이므로 셔터박스 최소 단위 사용
                 $finCode = $resolver->buildItemCode($finPrefix, 1219);
                 if ($finCode) {

app/Services/Production/PrefixResolver.php

@@ -189,14 +189,16 @@ public function resolveBottomBarPrefix(string $partType, string $productCode, st
     /**
      * 셔터박스 세부품목의 prefix 결정
      *
-     * CF/CL/CP/CB 품목은 모든 길이에 등록되어 있으므로 boxSize 무관하게 적용.
-     * top_cover, fin_cover는 전용 품목 없이 XX(하부BASE/상부/마구리) 공용.
-     *
      * @param  string  $partType  'front', 'lintel', 'inspection', 'rear_corner', 'top_cover', 'fin_cover'
+     * @param  bool  $isStandardSize  500*380인지
      * @return string prefix
      */
-    public function resolveShutterBoxPrefix(string $partType): string
+    public function resolveShutterBoxPrefix(string $partType, bool $isStandardSize): string
     {
+        if (! $isStandardSize) {
+            return 'XX';
+        }
+
         return self::SHUTTER_STANDARD[$partType] ?? 'XX';
     }
 

app/Services/ProductionOrderService.php

@@ -1,285 +0,0 @@
-<?php
-
-namespace App\Services;
-
-use App\Models\Orders\Order;
-use Illuminate\Contracts\Pagination\LengthAwarePaginator;
-
-class ProductionOrderService extends Service
-{
-    /**
-     * 생산지시 대상 상태 코드
-     */
-    private const PRODUCTION_STATUSES = [
-        Order::STATUS_IN_PROGRESS,
-        Order::STATUS_IN_PRODUCTION,
-        Order::STATUS_PRODUCED,
-        Order::STATUS_SHIPPING,
-        Order::STATUS_SHIPPED,
-    ];
-
-    /**
-     * 생산지시 목록 조회
-     */
-    public function index(array $params): LengthAwarePaginator
-    {
-        $tenantId = $this->tenantId();
-
-        $query = Order::query()
-            ->where('tenant_id', $tenantId)
-            ->whereIn('status_code', self::PRODUCTION_STATUSES)
-            ->with(['client', 'workOrders.process', 'workOrders.assignees.user'])
-            ->withCount([
-                'workOrders' => fn ($q) => $q->whereNotNull('process_id')
-                    ->where(fn ($q2) => $q2->whereNull('options->is_auxiliary')
-                        ->orWhere('options->is_auxiliary', false)),
-                'nodes',
-            ]);
-
-        // 검색어 필터
-        if (! empty($params['search'])) {
-            $search = $params['search'];
-            $query->where(function ($q) use ($search) {
-                $q->where('order_no', 'like', "%{$search}%")
-                    ->orWhere('client_name', 'like', "%{$search}%")
-                    ->orWhere('site_name', 'like', "%{$search}%");
-            });
-        }
-
-        // 생산 상태 필터
-        if (! empty($params['production_status'])) {
-            switch ($params['production_status']) {
-                case 'waiting':
-                    $query->where('status_code', Order::STATUS_IN_PROGRESS);
-                    break;
-                case 'in_production':
-                    $query->where('status_code', Order::STATUS_IN_PRODUCTION);
-                    break;
-                case 'completed':
-                    $query->whereIn('status_code', [
-                        Order::STATUS_PRODUCED,
-                        Order::STATUS_SHIPPING,
-                        Order::STATUS_SHIPPED,
-                    ]);
-                    break;
-            }
-        }
-
-        // 정렬
-        $sortBy = $params['sort_by'] ?? 'created_at';
-        $sortDir = $params['sort_dir'] ?? 'desc';
-        $query->orderBy($sortBy, $sortDir);
-
-        // 페이지네이션
-        $perPage = $params['per_page'] ?? 20;
-        $result = $query->paginate($perPage);
-
-        // 가공 필드 추가
-        $result->getCollection()->transform(function (Order $order) {
-            $minCreatedAt = $order->workOrders->min('created_at');
-            $order->production_ordered_at = $minCreatedAt
-                ? $minCreatedAt->format('Y-m-d')
-                : null;
-
-            // 개소수 (order_nodes 수)
-            $order->node_count = $order->nodes_count ?? 0;
-
-            // 주요 생산 공정 WO만 (구매품 + 보조 공정 제외)
-            $productionWOs = $this->filterMainProductionWOs($order->workOrders);
-            $order->work_order_progress = [
-                'total' => $productionWOs->count(),
-                'completed' => $productionWOs->where('status', 'completed')->count()
-                    + $productionWOs->where('status', 'shipped')->count(),
-                'in_progress' => $productionWOs->where('status', 'in_progress')->count(),
-            ];
-
-            // 프론트 탭용 production_status 매핑
-            $order->production_status = $this->mapProductionStatus($order->status_code);
-
-            return $order;
-        });
-
-        return $result;
-    }
-
-    /**
-     * 상태별 통계
-     */
-    public function stats(): array
-    {
-        $tenantId = $this->tenantId();
-
-        $waiting = Order::where('tenant_id', $tenantId)
-            ->where('status_code', Order::STATUS_IN_PROGRESS)
-            ->count();
-
-        $inProduction = Order::where('tenant_id', $tenantId)
-            ->where('status_code', Order::STATUS_IN_PRODUCTION)
-            ->count();
-
-        $completed = Order::where('tenant_id', $tenantId)
-            ->whereIn('status_code', [
-                Order::STATUS_PRODUCED,
-                Order::STATUS_SHIPPING,
-                Order::STATUS_SHIPPED,
-            ])
-            ->count();
-
-        return [
-            'total' => $waiting + $inProduction + $completed,
-            'waiting' => $waiting,
-            'in_production' => $inProduction,
-            'completed' => $completed,
-        ];
-    }
-
-    /**
-     * 생산지시 상세 조회
-     */
-    public function show(int $orderId): array
-    {
-        $tenantId = $this->tenantId();
-
-        $order = Order::query()
-            ->where('tenant_id', $tenantId)
-            ->whereIn('status_code', self::PRODUCTION_STATUSES)
-            ->with([
-                'client',
-                'workOrders.process',
-                'workOrders.items',
-                'workOrders.assignees.user',
-                'nodes',
-            ])
-            ->withCount('nodes')
-            ->findOrFail($orderId);
-
-        // 생산지시일 (날짜만)
-        $minCreatedAt = $order->workOrders->min('created_at');
-        $order->production_ordered_at = $minCreatedAt
-            ? $minCreatedAt->format('Y-m-d')
-            : null;
-        $order->production_status = $this->mapProductionStatus($order->status_code);
-
-        // 주요 생산 공정 WO만 필터 (구매품 + 보조 공정 제외)
-        $productionWorkOrders = $this->filterMainProductionWOs($order->workOrders);
-
-        // WorkOrder 진행 현황 (생산 공정 기준)
-        $workOrderProgress = [
-            'total' => $productionWorkOrders->count(),
-            'completed' => $productionWorkOrders->where('status', 'completed')->count()
-                + $productionWorkOrders->where('status', 'shipped')->count(),
-            'in_progress' => $productionWorkOrders->where('status', 'in_progress')->count(),
-        ];
-
-        // WorkOrder 목록 가공 (생산 공정만)
-        $workOrders = $productionWorkOrders->values()->map(function ($wo) {
-            return [
-                'id' => $wo->id,
-                'work_order_no' => $wo->work_order_no,
-                'process_name' => $wo->process?->process_name ?? '',
-                'quantity' => $wo->items->count(),
-                'status' => $wo->status,
-                'assignees' => $wo->assignees->map(fn ($a) => $a->user?->name ?? '')->filter()->values()->toArray(),
-            ];
-        });
-
-        // BOM 데이터 (order_nodes에서 추출)
-        $bomProcessGroups = $this->extractBomProcessGroups($order->nodes);
-
-        return [
-            'order' => $order->makeHidden(['workOrders', 'nodes']),
-            'production_ordered_at' => $order->production_ordered_at,
-            'production_status' => $order->production_status,
-            'node_count' => $order->nodes_count ?? 0,
-            'work_order_progress' => $workOrderProgress,
-            'work_orders' => $workOrders,
-            'bom_process_groups' => $bomProcessGroups,
-        ];
-    }
-
-    /**
-     * Order status_code → 프론트 production_status 매핑
-     */
-    private function mapProductionStatus(string $statusCode): string
-    {
-        return match ($statusCode) {
-            Order::STATUS_IN_PROGRESS => 'waiting',
-            Order::STATUS_IN_PRODUCTION => 'in_production',
-            default => 'completed',
-        };
-    }
-
-    /**
-     * order_nodes에서 BOM 공정 분류 추출
-     *
-     * bom_result 구조: { items: [...], success, subtotals, ... }
-     * 각 item: { item_id, item_code, item_name, process_group, specification, quantity, unit, ... }
-     */
-    private function extractBomProcessGroups($nodes): array
-    {
-        $groups = [];
-
-        foreach ($nodes as $node) {
-            $bomResult = $node->options['bom_result'] ?? null;
-            if (! $bomResult || ! is_array($bomResult)) {
-                continue;
-            }
-
-            // bom_result.items 배열에서 추출
-            $items = $bomResult['items'] ?? [];
-            if (! is_array($items)) {
-                continue;
-            }
-
-            $nodeName = $node->name ?? '';
-
-            foreach ($items as $item) {
-                if (! is_array($item)) {
-                    continue;
-                }
-
-                $processGroup = $item['process_group'] ?? $item['category_group'] ?? '기타';
-
-                if (! isset($groups[$processGroup])) {
-                    $groups[$processGroup] = [
-                        'process_name' => $processGroup,
-                        'items' => [],
-                    ];
-                }
-
-                $groups[$processGroup]['items'][] = [
-                    'id' => $item['item_id'] ?? null,
-                    'item_code' => $item['item_code'] ?? '',
-                    'item_name' => $item['item_name'] ?? '',
-                    'spec' => $item['specification'] ?? '',
-                    'unit' => $item['unit'] ?? '',
-                    'quantity' => $item['quantity'] ?? 0,
-                    'unit_price' => $item['unit_price'] ?? 0,
-                    'total_price' => $item['total_price'] ?? 0,
-                    'node_name' => $nodeName,
-                ];
-            }
-        }
-
-        return array_values($groups);
-    }
-
-    /**
-     * 주요 생산 공정 WO만 필터 (구매품/서비스 + 보조 공정 제외)
-     *
-     * 제외 대상:
-     * - process_id가 null인 WO (구매품/서비스)
-     * - options.is_auxiliary가 true인 WO (재고생산 등 보조 공정)
-     */
-    private function filterMainProductionWOs($workOrders): \Illuminate\Support\Collection
-    {
-        return $workOrders->filter(function ($wo) {
-            if (empty($wo->process_id)) {
-                return false;
-            }
-            $options = is_array($wo->options) ? $wo->options : (json_decode($wo->options, true) ?? []);
-
-            return empty($options['is_auxiliary']);
-        });
-    }
-}