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/project.yml

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

CLAUDE.md

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

Jenkinsfile

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

LOGICAL_RELATIONSHIPS.md

@@ -1,6 +1,6 @@
 # 논리적 데이터베이스 관계 문서
 
-> **자동 생성**: 2026-02-21 16:28:35
+> **자동 생성**: 2026-03-04 22:33:37
 > **소스**: Eloquent 모델 관계 분석
 
 ## 📊 모델별 관계 현황
@@ -580,17 +580,10 @@ ### roles
 **모델**: `App\Models\Permissions\Role`
 
 - **tenant()**: belongsTo → `tenants`
-- **menuPermissions()**: hasMany → `role_menu_permissions`
 - **userRoles()**: hasMany → `user_roles`
 - **users()**: belongsToMany → `users`
 - **permissions()**: belongsToMany → `permissions`
 
-### role_menu_permissions
-**모델**: `App\Models\Permissions\RoleMenuPermission`
-
-- **role()**: belongsTo → `roles`
-- **menu()**: belongsTo → `menus`
-
 ### popups
 **모델**: `App\Models\Popups\Popup`
 
@@ -637,6 +630,7 @@ ### work_orders
 - **stepProgress()**: hasMany → `work_order_step_progress`
 - **materialInputs()**: hasMany → `work_order_material_inputs`
 - **shipments()**: hasMany → `shipments`
+- **inspections()**: hasMany → `inspections`
 - **bendingDetail()**: hasOne → `work_order_bending_details`
 - **documents()**: morphMany → `documents`
 
@@ -743,6 +737,7 @@ ### push_notification_settings
 ### inspections
 **모델**: `App\Models\Qualitys\Inspection`
 
+- **workOrder()**: belongsTo → `work_orders`
 - **item()**: belongsTo → `items`
 - **inspector()**: belongsTo → `users`
 - **creator()**: belongsTo → `users`
@@ -836,6 +831,7 @@ ### approvals
 - **steps()**: hasMany → `approval_steps`
 - **approverSteps()**: hasMany → `approval_steps`
 - **referenceSteps()**: hasMany → `approval_steps`
+- **linkable()**: morphTo → `(Polymorphic)`
 
 ### approval_forms
 **모델**: `App\Models\Tenants\ApprovalForm`
@@ -961,7 +957,10 @@ ### leave_policys
 ### loans
 **모델**: `App\Models\Tenants\Loan`
 
+- **user()**: belongsTo → `users`
 - **withdrawal()**: belongsTo → `withdrawals`
+- **creator()**: belongsTo → `users`
+- **updater()**: belongsTo → `users`
 
 ### payments
 **모델**: `App\Models\Tenants\Payment`
@@ -1043,6 +1042,7 @@ ### shipments
 - **creator()**: belongsTo → `users`
 - **updater()**: belongsTo → `users`
 - **items()**: hasMany → `shipment_items`
+- **vehicleDispatches()**: hasMany → `shipment_vehicle_dispatches`
 
 ### shipment_items
 **모델**: `App\Models\Tenants\ShipmentItem`
@@ -1050,6 +1050,11 @@ ### shipment_items
 - **shipment()**: belongsTo → `shipments`
 - **stockLot()**: belongsTo → `stock_lots`
 
+### shipment_vehicle_dispatchs
+**모델**: `App\Models\Tenants\ShipmentVehicleDispatch`
+
+- **shipment()**: belongsTo → `shipments`
+
 ### sites
 **모델**: `App\Models\Tenants\Site`
 
@@ -1147,6 +1152,8 @@ ### tenant_user_profiles
 ### today_issues
 **모델**: `App\Models\Tenants\TodayIssue`
 
+- **reader()**: belongsTo → `users`
+- **targetUser()**: belongsTo → `users`
 
 ### withdrawals
 **모델**: `App\Models\Tenants\Withdrawal`

app/Console/Commands/BackfillQuoteProductCodeCommand.php

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

app/Console/Commands/RecordStorageUsage.php

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

app/Exceptions/Handler.php

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

app/Exports/DailyReportExport.php

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

app/Http/Requests/Approval/InboxIndexRequest.php

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

app/Http/Requests/Client/ClientStoreRequest.php

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

app/Http/Requests/Client/ClientUpdateRequest.php

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

app/Http/Requests/Inspection/InspectionStoreRequest.php

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

app/Http/Requests/Loan/LoanIndexRequest.php

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

app/Http/Requests/Loan/LoanStoreRequest.php

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

app/Http/Requests/Loan/LoanUpdateRequest.php

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

app/Http/Requests/Shipment/ShipmentStoreRequest.php

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

app/Http/Requests/Shipment/ShipmentUpdateRequest.php

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

app/Http/Requests/SiteBriefing/StoreSiteBriefingRequest.php

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

app/Http/Requests/SiteBriefing/UpdateSiteBriefingRequest.php

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

app/Http/Requests/Tenant/TenantStoreRequest.php

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

app/Http/Requests/Tenant/TenantUpdateRequest.php

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

app/Http/Requests/VehicleDispatch/VehicleDispatchUpdateRequest.php

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

app/Http/Requests/WorkOrder/MaterialInputForItemRequest.php

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

app/Http/Requests/WorkOrder/StoreItemInspectionRequest.php

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

app/Models/Commons/Holiday.php

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

app/Models/ProcessStep.php

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

app/Models/Production/WorkOrder.php

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

app/Models/Production/WorkOrderMaterialInput.php

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

app/Models/Qualitys/Inspection.php

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

app/Models/Tenants/AccountCode.php

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

app/Models/Tenants/Approval.php

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

app/Models/Tenants/Bill.php

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

app/Models/Tenants/BillInstallment.php

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

app/Models/Tenants/ExpenseAccount.php

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

app/Models/Tenants/JournalEntry.php

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

app/Models/Tenants/JournalEntryLine.php

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

app/Models/Tenants/Leave.php

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

app/Models/Tenants/Loan.php

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

app/Models/Tenants/Shipment.php

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

app/Models/Tenants/ShipmentVehicleDispatch.php

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

app/Models/Tenants/TenantUserProfile.php

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

app/Models/Tenants/TodayIssue.php

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

app/Services/AccountCodeService.php

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

app/Services/AiReportService.php

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

app/Services/ApprovalService.php

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

app/Services/BillService.php

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

app/Services/CalendarScheduleService.php

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

app/Services/CalendarService.php

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

app/Services/ClientService.php

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

app/Services/DailyReportService.php

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

app/Services/DashboardCeoService.php

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

app/Services/DocumentService.php

@@ -7,6 +7,10 @@
 use App\Models\Documents\DocumentAttachment;
 use App\Models\Documents\DocumentData;
 use App\Models\Documents\DocumentTemplate;
+use App\Models\Tenants\Approval;
+use App\Models\Tenants\ApprovalForm;
+use App\Models\Tenants\ApprovalLine;
+use App\Models\Tenants\ApprovalStep;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
@@ -275,6 +279,9 @@ public function submit(int $id): Document
             $document->updated_by = $userId;
             $document->save();
 
+            // Approval 시스템 브릿지: 결재함(/approval/inbox)에 표시되도록 Approval 자동 생성
+            $this->createApprovalBridge($document);
+
             return $document->fresh([
                 'template:id,name,category',
                 'approvals.user:id,name',
@@ -283,6 +290,78 @@ public function submit(int $id): Document
         });
     }
 
+    /**
+     * Document → Approval 브릿지 생성
+     * Document 상신 시 Approval 레코드를 자동 생성하여 /approval/inbox에 표시
+     */
+    private function createApprovalBridge(Document $document): void
+    {
+        $form = ApprovalForm::where('code', 'document')
+            ->where('tenant_id', $document->tenant_id)
+            ->first();
+
+        if (! $form) {
+            return; // 문서 결재 양식 미등록 시 스킵 (기존 동작 유지)
+        }
+
+        // 기존 브릿지가 있으면 스킵 (재상신 방지)
+        $existingApproval = Approval::where('linkable_type', Document::class)
+            ->where('linkable_id', $document->id)
+            ->whereNotIn('status', [Approval::STATUS_CANCELLED])
+            ->first();
+
+        if ($existingApproval) {
+            return;
+        }
+
+        // 문서번호 생성 (Approval 체계)
+        $today = now()->format('Ymd');
+        $lastNumber = Approval::where('tenant_id', $document->tenant_id)
+            ->where('document_number', 'like', "AP-{$today}-%")
+            ->orderByDesc('document_number')
+            ->value('document_number');
+
+        $seq = 1;
+        if ($lastNumber && preg_match('/AP-\d{8}-(\d{4})/', $lastNumber, $matches)) {
+            $seq = (int) $matches[1] + 1;
+        }
+        $documentNumber = sprintf('AP-%s-%04d', $today, $seq);
+
+        $approval = Approval::create([
+            'tenant_id' => $document->tenant_id,
+            'document_number' => $documentNumber,
+            'form_id' => $form->id,
+            'title' => $document->title,
+            'content' => [
+                'document_id' => $document->id,
+                'template_id' => $document->template_id,
+                'document_no' => $document->document_no,
+            ],
+            'status' => Approval::STATUS_PENDING,
+            'drafter_id' => $document->created_by,
+            'drafted_at' => now(),
+            'current_step' => 1,
+            'linkable_type' => Document::class,
+            'linkable_id' => $document->id,
+            'created_by' => $document->updated_by ?? $document->created_by,
+        ]);
+
+        // document_approvals → approval_steps 변환
+        $docApprovals = $document->approvals()
+            ->orderBy('step')
+            ->get();
+
+        foreach ($docApprovals as $docApproval) {
+            ApprovalStep::create([
+                'approval_id' => $approval->id,
+                'step_order' => $docApproval->step,
+                'step_type' => ApprovalLine::STEP_TYPE_APPROVAL,
+                'approver_id' => $docApproval->user_id,
+                'status' => ApprovalStep::STATUS_PENDING,
+            ]);
+        }
+    }
+
     /**
      * 결재 승인
      */

app/Services/EntertainmentService.php

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

app/Services/ExpectedExpenseService.php

@@ -304,34 +304,41 @@ 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)
-     * @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
-     * }
+     * @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)
      */
-    public function dashboardDetail(?string $transactionType = null): array
-    {
+    public function dashboardDetail(
+        ?string $transactionType = null,
+        ?string $startDate = null,
+        ?string $endDate = null,
+        ?string $search = null
+    ): array {
         $tenantId = $this->tenantId();
-        $currentMonthStart = now()->startOfMonth()->toDateString();
-        $currentMonthEnd = now()->endOfMonth()->toDateString();
-        $previousMonthStart = now()->subMonth()->startOfMonth()->toDateString();
-        $previousMonthEnd = now()->subMonth()->endOfMonth()->toDateString();
 
-        // 기본 쿼리 빌더 (transaction_type 필터 적용)
-        $baseQuery = function () use ($tenantId, $transactionType) {
+        // 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) {
             $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;
         };
@@ -361,10 +368,10 @@ public function dashboardDetail(?string $transactionType = null): array
         // 2. 월별 추이 (최근 7개월)
         $monthlyTrend = $this->getMonthlyTrend($tenantId, $transactionType);
 
-        // 3. 거래처별 분포 (당월, 상위 5개)
+        // 3. 거래처별 분포 (조회 기간, 상위 5개)
         $vendorDistribution = $this->getVendorDistribution($tenantId, $transactionType, $currentMonthStart, $currentMonthEnd);
 
-        // 4. 지출예상 목록 (당월, 지급일 순)
+        // 4. 지출예상 목록 (조회 기간, 지급일 순)
         $itemsQuery = ExpectedExpense::query()
             ->select([
                 'expected_expenses.id',
@@ -385,6 +392,13 @@ public function dashboardDetail(?string $transactionType = null): array
             $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

@@ -0,0 +1,576 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\AccountCode;
+use App\Models\Tenants\JournalEntry;
+use App\Models\Tenants\JournalEntryLine;
+use Illuminate\Support\Facades\DB;
+use Symfony\Component\HttpKernel\Exception\BadRequestHttpException;
+
+class GeneralJournalEntryService extends Service
+{
+    /**
+     * 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);
+
+            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();
+
+            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);
+
+            // 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 : '';
+    }
+
+    /**
+     * 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']);
+            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no']);
 
         // 검색어 (검사번호, LOT번호)
         if ($q !== '') {
@@ -126,7 +126,7 @@ public function show(int $id)
         $tenantId = $this->tenantId();
 
         $inspection = Inspection::where('tenant_id', $tenantId)
-            ->with(['inspector:id,name', 'item:id,item_name'])
+            ->with(['inspector:id,name', 'item:id,item_name', 'workOrder:id,work_order_no'])
             ->find($id);
 
         if (! $inspection) {
@@ -183,6 +183,7 @@ 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,
@@ -200,7 +201,7 @@ public function store(array $data)
                 $inspection->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
@@ -277,7 +278,7 @@ public function update(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
@@ -360,10 +361,83 @@ public function complete(int $id, array $data)
                 $inspection->fresh()->toArray()
             );
 
-            return $this->transformToFrontend($inspection->load(['inspector:id,name']));
+            return $this->transformToFrontend($inspection->load(['inspector:id,name', 'workOrder:id,work_order_no']));
         });
     }
 
+    /**
+     * 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
      */
@@ -380,6 +454,8 @@ 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/LoanService.php

@@ -2,6 +2,7 @@
 
 namespace App\Services;
 
+use App\Models\Tenants\ExpenseAccount;
 use App\Models\Tenants\Loan;
 use App\Models\Tenants\Withdrawal;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
@@ -25,6 +26,11 @@ 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']);
@@ -84,7 +90,7 @@ public function show(int $id): Loan
     /**
      * 가지급금 요약 (특정 사용자 또는 전체)
      */
-    public function summary(?int $userId = null): array
+    public function summary(?int $userId = null, ?string $category = null): array
     {
         $tenantId = $this->tenantId();
 
@@ -95,7 +101,14 @@ public function summary(?int $userId = null): array
             $query->where('user_id', $userId);
         }
 
-        $stats = $query->selectRaw('
+        if ($category) {
+            $query->where('category', $category);
+        }
+
+        // 상품권 카테고리: holding/used/disposed 상태별 집계 추가
+        $isGiftCertificate = $category === Loan::CATEGORY_GIFT_CERTIFICATE;
+
+        $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,
@@ -103,10 +116,27 @@ public function summary(?int $userId = null): array
             SUM(amount) as total_amount,
             SUM(COALESCE(settlement_amount, 0)) as total_settled,
             SUM(amount - COALESCE(settlement_amount, 0)) as total_outstanding
-        ', [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL])
-            ->first();
+        ';
+        $bindings = [Loan::STATUS_OUTSTANDING, Loan::STATUS_SETTLED, Loan::STATUS_PARTIAL];
 
-        return [
+        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 = [
             'total_count' => (int) $stats->total_count,
             'outstanding_count' => (int) $stats->outstanding_count,
             'settled_count' => (int) $stats->settled_count,
@@ -115,6 +145,27 @@ public function summary(?int $userId = 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;
     }
 
     // =========================================================================
@@ -144,17 +195,34 @@ public function store(array $data): Loan
                 $withdrawalId = $withdrawal->id;
             }
 
-            return Loan::create([
+            // 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([
                 'tenant_id' => $tenantId,
-                'user_id' => $data['user_id'],
+                'user_id' => $loanUserId,
                 'loan_date' => $data['loan_date'],
                 'amount' => $data['amount'],
                 'purpose' => $data['purpose'] ?? null,
-                'status' => Loan::STATUS_OUTSTANDING,
+                'status' => $status,
+                'category' => $category,
+                'metadata' => $data['metadata'] ?? null,
                 'withdrawal_id' => $withdrawalId,
                 'created_by' => $userId,
                 'updated_by' => $userId,
             ]);
+
+            // 상품권 → 접대비 자동 연동
+            if ($category === Loan::CATEGORY_GIFT_CERTIFICATE) {
+                $this->syncGiftCertificateExpense($loan);
+            }
+
+            return $loan;
         });
     }
 
@@ -186,20 +254,83 @@ public function update(int $id, array $data): Loan
             }
         }
 
-        $loan->fill([
+        $fillData = [
             '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
      */
@@ -216,6 +347,14 @@ 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();
@@ -365,7 +504,8 @@ public function calculateInterest(int $year, ?int $userId = null): array
     /**
      * 가지급금 대시보드 데이터
      *
-     * CEO 대시보드 카드/가지급금 관리 섹션(cm2) 모달용 데이터 제공
+     * CEO 대시보드 카드/가지급금 관리 섹션 데이터 제공
+     * D1.7: category_breakdown 추가 (카드/경조사/상품권/접대비 분류)
      *
      * @return array{
      *     summary: array{
@@ -373,38 +513,79 @@ 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(): array
+    public function dashboard(?string $startDate = null, ?string $endDate = null): array
     {
         $tenantId = $this->tenantId();
         $currentYear = now()->year;
 
-        // 1. Summary 데이터
-        $summaryData = $this->summary();
+        // 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;
+        };
 
-        // 2. 인정이자 계산 (현재 연도 기준)
+        // 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)
         $interestData = $this->calculateInterest($currentYear);
         $recognizedInterest = $interestData['summary']['total_recognized_interest'] ?? 0;
 
-        // 3. 가지급금 목록 (최근 10건, 미정산 우선)
-        $loans = Loan::query()
+        // 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()
             ->where('tenant_id', $tenantId)
-            ->with(['user:id,name,email', 'withdrawal'])
+            ->with(['user:id,name,email', 'withdrawal']);
+        $applyDateFilter($loansQuery);
+        $excludeUsedGiftCert($loansQuery);
+
+        $loans = $loansQuery
             ->orderByRaw('CASE WHEN status = ? THEN 0 WHEN status = ? THEN 1 ELSE 2 END', [
                 Loan::STATUS_OUTSTANDING,
                 Loan::STATUS_PARTIAL,
             ])
             ->orderByDesc('loan_date')
-            ->limit(10)
+            ->limit(50)
             ->get()
             ->map(function ($loan) {
                 return [
                     'id' => $loan->id,
                     'loan_date' => $loan->loan_date->format('Y-m-d'),
                     'user_name' => $loan->user?->name ?? '미지정',
-                    'category' => $loan->withdrawal_id ? '카드' : '계좌',
+                    'category' => $loan->category_label,
                     'amount' => (float) $loan->amount,
                     'status' => $loan->status,
                     'content' => $loan->purpose ?? '',
@@ -414,14 +595,70 @@ public function dashboard(): array
 
         return [
             'summary' => [
-                'total_outstanding' => (float) $summaryData['total_outstanding'],
+                'total_outstanding' => (float) ($stats->total_outstanding ?? 0),
                 'recognized_interest' => (float) $recognizedInterest,
-                'outstanding_count' => (int) $summaryData['outstanding_count'],
+                'outstanding_count' => (int) ($stats->outstanding_count ?? 0),
             ],
+            '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

@@ -1410,6 +1410,8 @@ 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/Production/BendingInfoBuilder.php

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

app/Services/Production/PrefixResolver.php

@@ -189,16 +189,14 @@ 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, bool $isStandardSize): string
+    public function resolveShutterBoxPrefix(string $partType): string
     {
-        if (! $isStandardSize) {
-            return 'XX';
-        }
-
         return self::SHUTTER_STANDARD[$partType] ?? 'XX';
     }
 

app/Services/Quote/QuoteService.php

@@ -321,7 +321,7 @@ public function store(array $data): Quote
                 // 제품 정보
                 'product_category' => $data['product_category'] ?? Quote::CATEGORY_SCREEN,
                 'product_id' => $data['product_id'] ?? null,
-                'product_code' => $data['product_code'] ?? null,
+                'product_code' => $data['product_code'] ?? $this->extractProductCodeFromInputs($data),
                 'product_name' => $data['product_name'] ?? null,
                 // 규격 정보
                 'open_size_width' => $data['open_size_width'] ?? null,
@@ -418,7 +418,7 @@ public function update(int $id, array $data): Quote
                 // 제품 정보
                 'product_category' => $data['product_category'] ?? $quote->product_category,
                 'product_id' => $data['product_id'] ?? $quote->product_id,
-                'product_code' => $data['product_code'] ?? $quote->product_code,
+                'product_code' => $data['product_code'] ?? $this->extractProductCodeFromInputs($data) ?? $quote->product_code,
                 'product_name' => $data['product_name'] ?? $quote->product_name,
                 // 규격 정보
                 'open_size_width' => $data['open_size_width'] ?? $quote->open_size_width,
@@ -799,6 +799,22 @@ private function resolveLocationIndex(QuoteItem $quoteItem, array $productItems)
         return 0;
     }
 
+    /**
+     * calculation_inputs에서 첫 번째 개소의 productCode 추출
+     * 다중 개소 시 첫 번째를 대표값으로 사용
+     */
+    private function extractProductCodeFromInputs(array $data): ?string
+    {
+        $inputs = $data['calculation_inputs'] ?? null;
+        if (! $inputs || ! is_array($inputs)) {
+            return null;
+        }
+
+        $items = $inputs['items'] ?? [];
+
+        return $items[0]['productCode'] ?? null;
+    }
+
     /**
      * 수주번호 생성
      * 형식: ORD-YYMMDD-NNN (예: ORD-260105-001)

app/Services/ReceivablesService.php

@@ -117,11 +117,14 @@ public function index(array $params): array
     }
 
     /**
-     * 요약 통계 조회
+     * 요약 통계 조회 (D1.7 cards + check_points 구조)
+     *
+     * @return array{cards: array, check_points: array}
      */
     public function summary(array $params): array
     {
         $tenantId = $this->tenantId();
+        $now = Carbon::now();
         $recentYear = $params['recent_year'] ?? false;
         $year = $params['year'] ?? date('Y');
 
@@ -137,19 +140,19 @@ public function summary(array $params): array
         $totalCarryForward = $this->getTotalCarryForwardBalance($tenantId, $carryForwardDate);
 
         // 기간 내 총 매출
-        $totalSales = Sale::where('tenant_id', $tenantId)
+        $totalSales = (float) Sale::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->whereBetween('sale_date', [$startDate, $endDate])
             ->sum('total_amount');
 
         // 기간 내 총 입금
-        $totalDeposits = Deposit::where('tenant_id', $tenantId)
+        $totalDeposits = (float) Deposit::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->whereBetween('deposit_date', [$startDate, $endDate])
             ->sum('amount');
 
         // 기간 내 총 어음
-        $totalBills = Bill::where('tenant_id', $tenantId)
+        $totalBills = (float) Bill::where('tenant_id', $tenantId)
             ->whereNotNull('client_id')
             ->where('bill_type', 'received')
             ->whereBetween('issue_date', [$startDate, $endDate])
@@ -158,26 +161,242 @@ public function summary(array $params): array
         // 총 미수금 (이월잔액 + 매출 - 입금 - 어음)
         $totalReceivables = $totalCarryForward + $totalSales - $totalDeposits - $totalBills;
 
+        // 당월 미수금
+        $currentMonthStart = $now->copy()->startOfMonth()->format('Y-m-d');
+        $currentMonthEnd = $now->copy()->endOfMonth()->format('Y-m-d');
+
+        $currentMonthSales = (float) Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('sale_date', [$currentMonthStart, $currentMonthEnd])
+            ->sum('total_amount');
+
+        $currentMonthDeposits = (float) Deposit::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereBetween('deposit_date', [$currentMonthStart, $currentMonthEnd])
+            ->sum('amount');
+
+        $currentMonthReceivables = $currentMonthSales - $currentMonthDeposits;
+
         // 거래처 수
         $vendorCount = Client::where('tenant_id', $tenantId)
             ->where('is_active', true)
             ->count();
 
-        // 연체 거래처 수 (미수금이 양수인 거래처)
+        // 연체 거래처 수
         $overdueVendorCount = Client::where('tenant_id', $tenantId)
             ->where('is_active', true)
             ->where('is_overdue', true)
             ->count();
 
-        return [
-            'total_carry_forward' => (float) $totalCarryForward,
-            'total_sales' => (float) $totalSales,
-            'total_deposits' => (float) $totalDeposits,
-            'total_bills' => (float) $totalBills,
-            'total_receivables' => (float) $totalReceivables,
-            'vendor_count' => $vendorCount,
-            'overdue_vendor_count' => $overdueVendorCount,
+        // 악성채권 건수
+        $badDebtCount = $this->getBadDebtCount($tenantId);
+
+        // Top 3 미수금 거래처
+        $topVendors = $this->getTopReceivableVendors($tenantId, 3);
+
+        // 카드 데이터 구성
+        $cards = [
+            [
+                'id' => 'rv_cumulative',
+                'label' => '누적 미수금',
+                'amount' => (int) $totalReceivables,
+                'sub_items' => [
+                    ['label' => '매출', 'value' => (int) $totalSales],
+                    ['label' => '입금', 'value' => (int) $totalDeposits],
+                ],
+            ],
+            [
+                'id' => 'rv_monthly',
+                'label' => '당월 미수금',
+                'amount' => (int) $currentMonthReceivables,
+                'sub_items' => [
+                    ['label' => '매출', 'value' => (int) $currentMonthSales],
+                    ['label' => '입금', 'value' => (int) $currentMonthDeposits],
+                ],
+            ],
+            [
+                'id' => 'rv_vendors',
+                'label' => '미수금 거래처',
+                'amount' => $vendorCount,
+                'unit' => '건',
+                'subLabel' => "연체 {$overdueVendorCount}건" . ($badDebtCount > 0 ? " · 악성채권 {$badDebtCount}건" : ''),
+            ],
+            [
+                'id' => 'rv_top3',
+                'label' => '미수금 Top 3',
+                'amount' => ! empty($topVendors) ? (int) $topVendors[0]['amount'] : 0,
+                'top_items' => $topVendors,
+            ],
         ];
+
+        // 체크포인트 생성
+        $checkPoints = $this->generateSummaryCheckPoints(
+            $tenantId,
+            $totalReceivables,
+            $overdueVendorCount,
+            $topVendors,
+            $vendorCount
+        );
+
+        return [
+            'cards' => $cards,
+            'check_points' => $checkPoints,
+        ];
+    }
+
+    /**
+     * 악성채권 건수 조회
+     */
+    private function getBadDebtCount(int $tenantId): int
+    {
+        // bad_debts 테이블이 존재하면 사용, 없으면 0
+        try {
+            return \DB::table('bad_debts')
+                ->where('tenant_id', $tenantId)
+                ->whereIn('status', ['collecting', 'legal_action'])
+                ->whereNull('deleted_at')
+                ->count();
+        } catch (\Exception $e) {
+            return 0;
+        }
+    }
+
+    /**
+     * 미수금 Top N 거래처 조회
+     */
+    private function getTopReceivableVendors(int $tenantId, int $limit = 3): array
+    {
+        $salesSub = \DB::table('sales')
+            ->select('client_id', \DB::raw('SUM(total_amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
+            ->groupBy('client_id');
+
+        $depositsSub = \DB::table('deposits')
+            ->select('client_id', \DB::raw('SUM(amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
+            ->groupBy('client_id');
+
+        $billsSub = \DB::table('bills')
+            ->select('client_id', \DB::raw('SUM(amount) as total'))
+            ->where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->whereNull('deleted_at')
+            ->where('bill_type', 'received')
+            ->groupBy('client_id');
+
+        $results = \DB::table('clients as c')
+            ->leftJoinSub($salesSub, 's', 'c.id', '=', 's.client_id')
+            ->leftJoinSub($depositsSub, 'd', 'c.id', '=', 'd.client_id')
+            ->leftJoinSub($billsSub, 'b', 'c.id', '=', 'b.client_id')
+            ->select(
+                'c.name',
+                \DB::raw('(COALESCE(s.total, 0) - COALESCE(d.total, 0) - COALESCE(b.total, 0)) as receivable')
+            )
+            ->where('c.tenant_id', $tenantId)
+            ->where('c.is_active', true)
+            ->having('receivable', '>', 0)
+            ->orderByDesc('receivable')
+            ->limit($limit)
+            ->get();
+
+        return $results->map(fn ($v) => [
+            'name' => $v->name,
+            'amount' => (int) $v->receivable,
+        ])->toArray();
+    }
+
+    /**
+     * 대시보드 요약 체크포인트 생성
+     */
+    private function generateSummaryCheckPoints(
+        int $tenantId,
+        float $totalReceivables,
+        int $overdueVendorCount,
+        array $topVendors,
+        int $vendorCount
+    ): array {
+        $checkPoints = [];
+
+        // 연체 거래처 경고
+        if ($overdueVendorCount > 0) {
+            $checkPoints[] = [
+                'id' => 'rv_cp_overdue',
+                'type' => 'warning',
+                'message' => "연체 거래처 {$overdueVendorCount}곳. 회수 조치가 필요합니다.",
+                'highlights' => [
+                    ['text' => "연체 거래처 {$overdueVendorCount}곳", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 90일 이상 장기 미수금 체크
+        $longTermCount = $this->getLongTermReceivableCount($tenantId, 90);
+        if ($longTermCount > 0) {
+            $checkPoints[] = [
+                'id' => 'rv_cp_longterm',
+                'type' => 'error',
+                'message' => "90일 이상 장기 미수금 {$longTermCount}건 감지. 악성채권 전환 위험이 있습니다.",
+                'highlights' => [
+                    ['text' => "90일 이상 장기 미수금 {$longTermCount}건", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // Top1 거래처 집중도 경고
+        if (! empty($topVendors) && $totalReceivables > 0) {
+            $top1Ratio = round(($topVendors[0]['amount'] / $totalReceivables) * 100);
+            if ($top1Ratio >= 50) {
+                $checkPoints[] = [
+                    'id' => 'rv_cp_concentration',
+                    'type' => 'warning',
+                    'message' => "{$topVendors[0]['name']} 미수금이 전체의 {$top1Ratio}%를 차지합니다. 리스크 분산이 필요합니다.",
+                    'highlights' => [
+                        ['text' => "{$topVendors[0]['name']}", 'color' => 'orange'],
+                        ['text' => "전체의 {$top1Ratio}%", 'color' => 'orange'],
+                    ],
+                ];
+            }
+        }
+
+        // 정상 상태 메시지
+        if (empty($checkPoints)) {
+            $totalFormatted = number_format($totalReceivables / 10000);
+            $checkPoints[] = [
+                'id' => 'rv_cp_normal',
+                'type' => 'success',
+                'message' => "총 미수금 {$totalFormatted}만원. 정상적으로 관리되고 있습니다.",
+                'highlights' => [
+                    ['text' => "{$totalFormatted}만원", 'color' => 'green'],
+                ],
+            ];
+        }
+
+        return $checkPoints;
+    }
+
+    /**
+     * N일 이상 장기 미수금 거래처 수 조회
+     */
+    private function getLongTermReceivableCount(int $tenantId, int $days): int
+    {
+        $cutoffDate = Carbon::now()->subDays($days)->format('Y-m-d');
+
+        // 연체 상태이면서 오래된 매출이 있는 거래처 수
+        $clientIds = Sale::where('tenant_id', $tenantId)
+            ->whereNotNull('client_id')
+            ->where('sale_date', '<=', $cutoffDate)
+            ->distinct()
+            ->pluck('client_id');
+
+        return Client::where('tenant_id', $tenantId)
+            ->where('is_active', true)
+            ->where('is_overdue', true)
+            ->whereIn('id', $clientIds)
+            ->count();
     }
 
     /**

app/Services/ShipmentService.php

@@ -5,6 +5,7 @@
 use App\Models\Orders\Order;
 use App\Models\Tenants\Shipment;
 use App\Models\Tenants\ShipmentItem;
+use App\Models\Tenants\ShipmentVehicleDispatch;
 use Illuminate\Contracts\Pagination\LengthAwarePaginator;
 use Illuminate\Support\Facades\DB;
 
@@ -19,7 +20,7 @@ public function index(array $params): LengthAwarePaginator
 
         $query = Shipment::query()
             ->where('tenant_id', $tenantId)
-            ->with(['items', 'order.client', 'order.writer', 'workOrder']);
+            ->with(['items', 'vehicleDispatches', 'order.client', 'order.writer', 'workOrder']);
 
         // 검색어 필터
         if (! empty($params['search'])) {
@@ -164,6 +165,7 @@ public function show(int $id): Shipment
                 'items' => function ($query) {
                     $query->orderBy('seq');
                 },
+                'vehicleDispatches',
                 'order.client',
                 'order.writer',
                 'workOrder',
@@ -228,7 +230,12 @@ public function store(array $data): Shipment
                 $this->syncItems($shipment, $data['items'], $tenantId);
             }
 
-            return $shipment->load('items');
+            // 배차정보 추가
+            if (! empty($data['vehicle_dispatches'])) {
+                $this->syncDispatches($shipment, $data['vehicle_dispatches'], $tenantId);
+            }
+
+            return $shipment->load(['items', 'vehicleDispatches']);
         });
     }
 
@@ -283,7 +290,12 @@ public function update(int $id, array $data): Shipment
                 $this->syncItems($shipment, $data['items'], $tenantId);
             }
 
-            return $shipment->load('items');
+            // 배차정보 동기화
+            if (isset($data['vehicle_dispatches'])) {
+                $this->syncDispatches($shipment, $data['vehicle_dispatches'], $tenantId);
+            }
+
+            return $shipment->load(['items', 'vehicleDispatches']);
         });
     }
 
@@ -340,7 +352,7 @@ public function updateStatus(int $id, string $status, ?array $additionalData = n
         // 연결된 수주(Order) 상태 동기화
         $this->syncOrderStatus($shipment, $tenantId);
 
-        return $shipment->load('items');
+        return $shipment->load(['items', 'vehicleDispatches']);
     }
 
     /**
@@ -439,6 +451,9 @@ public function delete(int $id): bool
             // 품목 삭제
             $shipment->items()->delete();
 
+            // 배차정보 삭제
+            $shipment->vehicleDispatches()->delete();
+
             // 출하 삭제
             $shipment->update(['deleted_by' => $userId]);
             $shipment->delete();
@@ -477,6 +492,33 @@ protected function syncItems(Shipment $shipment, array $items, int $tenantId): v
         }
     }
 
+    /**
+     * 배차정보 동기화
+     */
+    protected function syncDispatches(Shipment $shipment, array $dispatches, int $tenantId): void
+    {
+        // 기존 배차정보 삭제
+        $shipment->vehicleDispatches()->forceDelete();
+
+        // 새 배차정보 생성
+        $seq = 1;
+        foreach ($dispatches as $dispatch) {
+            ShipmentVehicleDispatch::create([
+                'tenant_id' => $tenantId,
+                'shipment_id' => $shipment->id,
+                'seq' => $dispatch['seq'] ?? $seq,
+                'logistics_company' => $dispatch['logistics_company'] ?? null,
+                'arrival_datetime' => $dispatch['arrival_datetime'] ?? null,
+                'tonnage' => $dispatch['tonnage'] ?? null,
+                'vehicle_no' => $dispatch['vehicle_no'] ?? null,
+                'driver_contact' => $dispatch['driver_contact'] ?? null,
+                'remarks' => $dispatch['remarks'] ?? null,
+                'options' => $dispatch['options'] ?? null,
+            ]);
+            $seq++;
+        }
+    }
+
     /**
      * LOT 옵션 조회 (출고 가능한 LOT 목록)
      */

app/Services/StatusBoardService.php

@@ -70,6 +70,7 @@ private function getBadDebtStatus(int $tenantId): array
         $count = BadDebt::query()
             ->where('tenant_id', $tenantId)
             ->where('status', BadDebt::STATUS_COLLECTING) // 추심 진행 중
+            ->where('is_active', true) // 활성 채권만 (목록 페이지와 일치)
             ->count();
 
         return [

app/Services/StockService.php

@@ -88,6 +88,20 @@ public function index(array $params): LengthAwarePaginator
             });
         }
 
+        // 날짜 범위 필터 (해당 기간에 입출고 이력이 있는 품목만)
+        if (! empty($params['start_date']) || ! empty($params['end_date'])) {
+            $query->whereHas('stock', function ($stockQuery) use ($params) {
+                $stockQuery->whereHas('transactions', function ($txQuery) use ($params) {
+                    if (! empty($params['start_date'])) {
+                        $txQuery->whereDate('created_at', '>=', $params['start_date']);
+                    }
+                    if (! empty($params['end_date'])) {
+                        $txQuery->whereDate('created_at', '<=', $params['end_date']);
+                    }
+                });
+            });
+        }
+
         // 정렬
         $sortBy = $params['sort_by'] ?? 'code';
         $sortDir = $params['sort_dir'] ?? 'asc';

app/Services/TodayIssueService.php

@@ -17,30 +17,42 @@ class TodayIssueService extends Service
      *
      * @param  int  $limit  조회할 최대 항목 수 (기본 30)
      * @param  string|null  $badge  뱃지 필터 (null이면 전체)
+     * @param  string|null  $date  조회 날짜 (YYYY-MM-DD, null이면 오늘)
      */
-    public function summary(int $limit = 30, ?string $badge = null): array
+    public function summary(int $limit = 30, ?string $badge = null, ?string $date = null): array
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
 
+        // date 파라미터가 있으면 해당 날짜, 없으면 오늘
+        $targetDate = $date ? Carbon::parse($date) : today();
+
         $query = TodayIssue::query()
             ->where('tenant_id', $tenantId)
             ->forUser($userId) // 본인 대상 또는 전체 브로드캐스트
-            ->active() // 만료되지 않은 이슈만
-            ->today() // 오늘 날짜 이슈만
+            ->whereDate('created_at', $targetDate)
             ->orderByDesc('created_at');
 
+        // 이전 이슈 조회 시에는 만료 필터 무시 (과거 데이터도 조회 가능)
+        if (! $date) {
+            $query->active(); // 오늘 이슈만 만료 필터 적용
+        }
+
         // 뱃지 필터
         if ($badge !== null && $badge !== 'all') {
             $query->byBadge($badge);
         }
 
-        // 전체 개수 (필터 적용 전, 오늘 날짜만)
+        // 전체 개수 (필터 적용 전)
         $totalQuery = TodayIssue::query()
             ->where('tenant_id', $tenantId)
             ->forUser($userId)
-            ->active()
-            ->today();
+            ->whereDate('created_at', $targetDate);
+
+        if (! $date) {
+            $totalQuery->active();
+        }
+
         $totalCount = $totalQuery->count();
 
         // 결과 조회

app/Services/VatService.php

@@ -237,6 +237,139 @@ private function getPeriodLabel(int $year, string $periodType, int $period): str
         };
     }
 
+    /**
+     * 부가세 상세 조회 (모달용)
+     *
+     * @param  string|null  $periodType  기간 타입 (quarter|half|year)
+     * @param  int|null  $year  연도
+     * @param  int|null  $period  기간 번호
+     * @return array
+     */
+    public function getDetail(?string $periodType = 'quarter', ?int $year = null, ?int $period = null): array
+    {
+        $tenantId = $this->tenantId();
+        $now = Carbon::now();
+
+        $year = $year ?? $now->year;
+        $periodType = $periodType ?? 'quarter';
+        $period = $period ?? $this->getCurrentPeriod($periodType, $now);
+
+        [$startDate, $endDate] = $this->getPeriodDateRange($year, $periodType, $period);
+        $periodLabel = $this->getPeriodLabel($year, $periodType, $period);
+
+        $validStatuses = [TaxInvoice::STATUS_ISSUED, TaxInvoice::STATUS_SENT];
+
+        // 매출 공급가액 + 세액
+        $salesData = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('direction', TaxInvoice::DIRECTION_SALES)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw('COALESCE(SUM(supply_amount), 0) as supply_amount, COALESCE(SUM(tax_amount), 0) as tax_amount')
+            ->first();
+
+        // 매입 공급가액 + 세액
+        $purchasesData = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('direction', TaxInvoice::DIRECTION_PURCHASES)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw('COALESCE(SUM(supply_amount), 0) as supply_amount, COALESCE(SUM(tax_amount), 0) as tax_amount')
+            ->first();
+
+        $salesSupplyAmount = (int) ($salesData->supply_amount ?? 0);
+        $salesTaxAmount = (int) ($salesData->tax_amount ?? 0);
+        $purchasesSupplyAmount = (int) ($purchasesData->supply_amount ?? 0);
+        $purchasesTaxAmount = (int) ($purchasesData->tax_amount ?? 0);
+        $estimatedPayment = $salesTaxAmount - $purchasesTaxAmount;
+
+        // 신고기간 옵션 생성
+        $periodOptions = $this->generatePeriodOptions($year, $periodType, $period);
+
+        // 부가세 요약 테이블 (direction + invoice_type 별 GROUP BY)
+        $referenceTable = TaxInvoice::where('tenant_id', $tenantId)
+            ->whereIn('status', $validStatuses)
+            ->whereBetween('issue_date', [$startDate, $endDate])
+            ->selectRaw("
+                direction,
+                invoice_type,
+                COALESCE(SUM(supply_amount), 0) as supply_amount,
+                COALESCE(SUM(tax_amount), 0) as tax_amount
+            ")
+            ->groupBy('direction', 'invoice_type')
+            ->get()
+            ->map(fn ($row) => [
+                'direction' => $row->direction,
+                'direction_label' => $row->direction === TaxInvoice::DIRECTION_SALES ? '매출' : '매입',
+                'invoice_type' => $row->invoice_type,
+                'invoice_type_label' => match ($row->invoice_type) {
+                    TaxInvoice::TYPE_TAX_INVOICE => '전자세금계산서',
+                    TaxInvoice::TYPE_INVOICE => '계산서',
+                    TaxInvoice::TYPE_MODIFIED_TAX_INVOICE => '수정세금계산서',
+                    default => $row->invoice_type,
+                },
+                'supply_amount' => (int) $row->supply_amount,
+                'tax_amount' => (int) $row->tax_amount,
+            ])
+            ->toArray();
+
+        // 미발행/미수취 세금계산서 목록 (status=draft)
+        $unissuedInvoices = TaxInvoice::where('tenant_id', $tenantId)
+            ->where('status', TaxInvoice::STATUS_DRAFT)
+            ->orderBy('issue_date', 'desc')
+            ->limit(100)
+            ->get()
+            ->map(fn ($invoice) => [
+                'id' => $invoice->id,
+                'direction' => $invoice->direction,
+                'direction_label' => $invoice->direction === TaxInvoice::DIRECTION_SALES ? '매출' : '매입',
+                'issue_date' => $invoice->issue_date,
+                'vendor_name' => $invoice->direction === TaxInvoice::DIRECTION_SALES
+                    ? ($invoice->buyer_corp_name ?? '-')
+                    : ($invoice->supplier_corp_name ?? '-'),
+                'tax_amount' => (int) $invoice->tax_amount,
+                'status' => $invoice->direction === TaxInvoice::DIRECTION_SALES ? '미발행' : '미수취',
+            ])
+            ->toArray();
+
+        return [
+            'period_label' => $periodLabel,
+            'period_options' => $periodOptions,
+            'summary' => [
+                'sales_supply_amount' => $salesSupplyAmount,
+                'sales_tax_amount' => $salesTaxAmount,
+                'purchases_supply_amount' => $purchasesSupplyAmount,
+                'purchases_tax_amount' => $purchasesTaxAmount,
+                'estimated_payment' => (int) abs($estimatedPayment),
+                'is_refund' => $estimatedPayment < 0,
+            ],
+            'reference_table' => $referenceTable,
+            'unissued_invoices' => $unissuedInvoices,
+        ];
+    }
+
+    /**
+     * 신고기간 드롭다운 옵션 생성
+     * 현재 기간 포함 최근 8개 기간
+     */
+    private function generatePeriodOptions(int $currentYear, string $periodType, int $currentPeriod): array
+    {
+        $options = [];
+        $year = $currentYear;
+        $period = $currentPeriod;
+
+        for ($i = 0; $i < 8; $i++) {
+            $label = $this->getPeriodLabel($year, $periodType, $period);
+            $value = "{$year}-{$periodType}-{$period}";
+            $options[] = ['value' => $value, 'label' => $label];
+
+            // 이전 기간으로 이동
+            $prev = $this->getPreviousPeriod($year, $periodType, $period);
+            $year = $prev['year'];
+            $period = $prev['period'];
+        }
+
+        return $options;
+    }
+
     /**
      * 이전 기간 계산
      *

app/Services/VehicleDispatchService.php

@@ -0,0 +1,140 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Tenants\ShipmentVehicleDispatch;
+use Illuminate\Contracts\Pagination\LengthAwarePaginator;
+
+class VehicleDispatchService extends Service
+{
+    /**
+     * 배차차량 목록 조회
+     */
+    public function index(array $params): LengthAwarePaginator
+    {
+        $tenantId = $this->tenantId();
+
+        $query = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->with('shipment');
+
+        // 검색어 필터
+        if (! empty($params['search'])) {
+            $search = $params['search'];
+            $query->where(function ($q) use ($search) {
+                $q->where('vehicle_no', 'like', "%{$search}%")
+                    ->orWhere('options->dispatch_no', 'like', "%{$search}%")
+                    ->orWhereHas('shipment', function ($q3) use ($search) {
+                        $q3->where('lot_no', 'like', "%{$search}%")
+                            ->orWhere('site_name', 'like', "%{$search}%")
+                            ->orWhere('customer_name', 'like', "%{$search}%");
+                    });
+            });
+        }
+
+        // 상태 필터 (options JSON)
+        if (! empty($params['status'])) {
+            $query->where('options->status', $params['status']);
+        }
+
+        // 날짜 범위 필터
+        if (! empty($params['start_date'])) {
+            $query->where('arrival_datetime', '>=', $params['start_date']);
+        }
+        if (! empty($params['end_date'])) {
+            $query->where('arrival_datetime', '<=', $params['end_date'].' 23:59:59');
+        }
+
+        // 정렬
+        $query->orderBy('id', 'desc');
+
+        // 페이지네이션
+        $perPage = $params['per_page'] ?? 20;
+
+        return $query->paginate($perPage);
+    }
+
+    /**
+     * 배차차량 통계
+     */
+    public function stats(): array
+    {
+        $tenantId = $this->tenantId();
+
+        $all = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->get();
+
+        $prepaid = 0;
+        $collect = 0;
+        $total = 0;
+
+        foreach ($all as $dispatch) {
+            $opts = $dispatch->options ?? [];
+            $amount = (float) ($opts['total_amount'] ?? 0);
+            $total += $amount;
+
+            if (($opts['freight_cost_type'] ?? '') === 'prepaid') {
+                $prepaid += $amount;
+            }
+            if (($opts['freight_cost_type'] ?? '') === 'collect') {
+                $collect += $amount;
+            }
+        }
+
+        return [
+            'prepaid_amount' => $prepaid,
+            'collect_amount' => $collect,
+            'total_amount' => $total,
+        ];
+    }
+
+    /**
+     * 배차차량 상세 조회
+     */
+    public function show(int $id): ShipmentVehicleDispatch
+    {
+        $tenantId = $this->tenantId();
+
+        return ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->with('shipment')
+            ->findOrFail($id);
+    }
+
+    /**
+     * 배차차량 수정
+     */
+    public function update(int $id, array $data): ShipmentVehicleDispatch
+    {
+        $tenantId = $this->tenantId();
+
+        $dispatch = ShipmentVehicleDispatch::query()
+            ->where('tenant_id', $tenantId)
+            ->findOrFail($id);
+
+        // options에 저장할 필드 분리
+        $optionFields = ['freight_cost_type', 'supply_amount', 'vat', 'total_amount', 'status'];
+        $directFields = ['logistics_company', 'arrival_datetime', 'tonnage', 'vehicle_no', 'driver_contact', 'remarks'];
+
+        // 기존 options 유지하면서 업데이트
+        $options = $dispatch->options ?? [];
+        foreach ($optionFields as $field) {
+            if (array_key_exists($field, $data)) {
+                $options[$field] = $data[$field];
+            }
+        }
+
+        // 직접 컬럼 업데이트
+        $updateData = ['options' => $options];
+        foreach ($directFields as $field) {
+            if (array_key_exists($field, $data)) {
+                $updateData[$field] = $data[$field];
+            }
+        }
+
+        $dispatch->update($updateData);
+
+        return $dispatch->load('shipment');
+    }
+}

app/Services/WelfareService.php

@@ -6,9 +6,10 @@
 use Illuminate\Support\Facades\DB;
 
 /**
- * 복리후생비 현황 서비스
+ * 복리후생비 현황 서비스 (D1.7 리스크 감지형)
  *
- * CEO 대시보드용 복리후생비 데이터를 제공합니다.
+ * CEO 대시보드용 복리후생비 리스크 데이터를 제공합니다.
+ * 카드 4개: 비과세 한도 초과, 사적 사용 의심, 특정인 편중, 항목별 한도 초과
  */
 class WelfareService extends Service
 {
@@ -20,15 +21,22 @@ class WelfareService extends Service
 
     private const INDUSTRY_AVG_MAX = 250000;
 
+    // 특정인 편중 기준 (전체 대비 5% 초과)
+    private const CONCENTRATION_THRESHOLD = 0.05;
+
+    // 항목별 1인당 월 기준 금액
+    private const SUB_TYPE_LIMITS = [
+        'meal' => 200000,          // 식대 20만원
+        'transportation' => 100000, // 교통비 10만원
+        'congratulation' => 50000,  // 경조사 5만원
+        'health_check' => 30000,    // 건강검진 3만원
+        'education' => 80000,       // 교육비 8만원
+        'welfare_point' => 100000,  // 복지포인트 10만원
+    ];
+
     /**
-     * 복리후생비 현황 요약 조회
+     * 복리후생비 리스크 현황 요약 조회 (D1.7)
      *
-     * @param  string|null  $limitType  기간 타입 (annual|quarterly, 기본: quarterly)
-     * @param  string|null  $calculationType  계산 방식 (fixed|ratio, 기본: fixed)
-     * @param  int|null  $fixedAmountPerMonth  1인당 월 정액 (기본: 200000)
-     * @param  float|null  $ratio  급여 대비 비율 (기본: 0.05)
-     * @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(
@@ -42,79 +50,68 @@ public function getSummary(
         $tenantId = $this->tenantId();
         $now = Carbon::now();
 
-        // 기본값 설정
         $year = $year ?? $now->year;
-        $limitType = $limitType ?? 'quarterly';
-        $calculationType = $calculationType ?? 'fixed';
-        $fixedAmountPerMonth = $fixedAmountPerMonth ?? 200000;
-        $ratio = $ratio ?? 0.05;
         $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";
             $monthCount = 12;
         } 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";
             $monthCount = 3;
         }
 
         // 직원 수 조회
         $employeeCount = $this->getEmployeeCount($tenantId);
 
-        // 한도 계산
-        if ($calculationType === 'fixed') {
-            $annualLimit = $fixedAmountPerMonth * 12 * $employeeCount;
-        } else {
-            // 급여 총액 기반 비율 계산
-            $totalSalary = $this->getTotalSalary($tenantId, $year);
-            $annualLimit = $totalSalary * $ratio;
-        }
-
-        $periodLimit = $limitType === 'annual' ? $annualLimit : ($annualLimit / 4);
-
-        // 복리후생비 사용액 조회
-        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
-
-        // 잔여 한도
-        $remainingLimit = max(0, $periodLimit - $usedAmount);
+        // 리스크 감지 쿼리
+        $taxFreeExcess = $this->getTaxFreeExcessRisk($tenantId, $startDate, $endDate, $employeeCount, $monthCount);
+        $privateUse = $this->getPrivateUseRisk($tenantId, $startDate, $endDate);
+        $concentration = $this->getConcentrationRisk($tenantId, $startDate, $endDate);
+        $categoryExcess = $this->getCategoryExcessRisk($tenantId, $startDate, $endDate, $employeeCount, $monthCount);
 
         // 카드 데이터 구성
         $cards = [
             [
-                'id' => 'wf_annual_limit',
-                'label' => '당해년도 복리후생비 한도',
-                'amount' => (int) $annualLimit,
+                'id' => 'wf_tax_excess',
+                'label' => '비과세 한도 초과',
+                'amount' => (int) $taxFreeExcess['total'],
+                'subLabel' => "{$taxFreeExcess['count']}건",
             ],
             [
-                'id' => 'wf_period_limit',
-                'label' => "{{$periodLabel}} 복리후생비 총 한도",
-                'amount' => (int) $periodLimit,
+                'id' => 'wf_private_use',
+                'label' => '사적 사용 의심',
+                'amount' => (int) $privateUse['total'],
+                'subLabel' => "{$privateUse['count']}건",
             ],
             [
-                'id' => 'wf_remaining',
-                'label' => "{{$periodLabel}} 복리후생비 잔여한도",
-                'amount' => (int) $remainingLimit,
+                'id' => 'wf_concentration',
+                'label' => '특정인 편중',
+                'amount' => (int) $concentration['total'],
+                'subLabel' => "{$concentration['count']}건",
             ],
             [
-                'id' => 'wf_used',
-                'label' => "{{$periodLabel}} 복리후생비 사용금액",
-                'amount' => (int) $usedAmount,
+                'id' => 'wf_category_excess',
+                'label' => '항목별 한도 초과',
+                'amount' => (int) $categoryExcess['total'],
+                'subLabel' => "{$categoryExcess['count']}건",
             ],
         ];
 
         // 체크포인트 생성
-        $checkPoints = $this->generateCheckPoints(
+        $checkPoints = $this->generateRiskCheckPoints(
             $tenantId,
             $employeeCount,
-            $usedAmount,
             $monthCount,
             $startDate,
-            $endDate
+            $endDate,
+            $taxFreeExcess,
+            $privateUse,
+            $concentration,
+            $categoryExcess
         );
 
         return [
@@ -123,6 +120,260 @@ public function getSummary(
         ];
     }
 
+    /**
+     * 비과세 한도 초과 리스크 조회
+     * sub_type='meal' 1인당 월 > 200,000원
+     */
+    private function getTaxFreeExcessRisk(int $tenantId, string $startDate, string $endDate, int $employeeCount, int $monthCount): array
+    {
+        if ($employeeCount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        // 식대 총액 조회
+        $mealTotal = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->where('sub_type', 'meal')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        $perPersonMonthly = $mealTotal / $employeeCount / max(1, $monthCount);
+        $excessAmount = max(0, $perPersonMonthly - self::TAX_FREE_MEAL_LIMIT) * $employeeCount * $monthCount;
+
+        if ($excessAmount > 0) {
+            // 초과 건수 (식대 건수 기준)
+            $count = DB::table('expense_accounts')
+                ->where('tenant_id', $tenantId)
+                ->where('account_type', 'welfare')
+                ->where('sub_type', 'meal')
+                ->whereBetween('expense_date', [$startDate, $endDate])
+                ->whereNull('deleted_at')
+                ->count();
+
+            return ['count' => $count, 'total' => (int) $excessAmount];
+        }
+
+        return ['count' => 0, 'total' => 0];
+    }
+
+    /**
+     * 사적 사용 의심 리스크 조회
+     * 주말/심야 사용 (접대비와 동일 로직, account_type='welfare')
+     */
+    private function getPrivateUseRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        // 주말 사용
+        $weekendResult = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->whereRaw('DAYOFWEEK(expense_date) IN (1, 7)')
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(amount), 0) as total')
+            ->first();
+
+        // 심야 사용 (barobill 조인)
+        $lateNightResult = DB::table('expense_accounts as ea')
+            ->leftJoin('barobill_card_transactions as bct', function ($join) {
+                $join->on('ea.receipt_no', '=', 'bct.approval_num')
+                    ->on('ea.tenant_id', '=', 'bct.tenant_id');
+            })
+            ->where('ea.tenant_id', $tenantId)
+            ->where('ea.account_type', 'welfare')
+            ->whereBetween('ea.expense_date', [$startDate, $endDate])
+            ->whereNull('ea.deleted_at')
+            ->whereRaw('DAYOFWEEK(ea.expense_date) NOT IN (1, 7)')
+            ->whereNotNull('bct.use_time')
+            ->where(function ($q) {
+                $q->whereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) >= 22')
+                    ->orWhereRaw('CAST(SUBSTRING(bct.use_time, 1, 2) AS UNSIGNED) < 6');
+            })
+            ->selectRaw('COUNT(*) as count, COALESCE(SUM(ea.amount), 0) as total')
+            ->first();
+
+        return [
+            'count' => ($weekendResult->count ?? 0) + ($lateNightResult->count ?? 0),
+            'total' => ($weekendResult->total ?? 0) + ($lateNightResult->total ?? 0),
+        ];
+    }
+
+    /**
+     * 특정인 편중 리스크 조회
+     * 1인 사용비율 > 전체의 5%
+     */
+    private function getConcentrationRisk(int $tenantId, string $startDate, string $endDate): array
+    {
+        // 전체 복리후생비 사용액
+        $totalAmount = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->sum('amount');
+
+        if ($totalAmount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        $threshold = $totalAmount * self::CONCENTRATION_THRESHOLD;
+
+        // 사용자별 사용액 조회 (편중된 사용자)
+        $concentrated = DB::table('expense_accounts')
+            ->where('tenant_id', $tenantId)
+            ->where('account_type', 'welfare')
+            ->whereBetween('expense_date', [$startDate, $endDate])
+            ->whereNull('deleted_at')
+            ->groupBy('created_by')
+            ->havingRaw('SUM(amount) > ?', [$threshold])
+            ->selectRaw('COUNT(*) as count, SUM(amount) as total')
+            ->get();
+
+        $totalConcentrated = $concentrated->sum('total');
+        $userCount = $concentrated->count();
+
+        return ['count' => $userCount, 'total' => (int) $totalConcentrated];
+    }
+
+    /**
+     * 항목별 한도 초과 리스크 조회
+     * 각 sub_type별 1인당 월 기준금액 초과
+     */
+    private function getCategoryExcessRisk(int $tenantId, string $startDate, string $endDate, int $employeeCount, int $monthCount): array
+    {
+        if ($employeeCount <= 0) {
+            return ['count' => 0, 'total' => 0];
+        }
+
+        $totalExcess = 0;
+        $excessCount = 0;
+
+        foreach (self::SUB_TYPE_LIMITS as $subType => $monthlyLimit) {
+            $amount = DB::table('expense_accounts')
+                ->where('tenant_id', $tenantId)
+                ->where('account_type', 'welfare')
+                ->where('sub_type', $subType)
+                ->whereBetween('expense_date', [$startDate, $endDate])
+                ->whereNull('deleted_at')
+                ->sum('amount');
+
+            $perPersonMonthly = $amount / $employeeCount / max(1, $monthCount);
+            if ($perPersonMonthly > $monthlyLimit) {
+                $excess = ($perPersonMonthly - $monthlyLimit) * $employeeCount * $monthCount;
+                $totalExcess += $excess;
+                $excessCount++;
+            }
+        }
+
+        return ['count' => $excessCount, 'total' => (int) $totalExcess];
+    }
+
+    /**
+     * 리스크 감지 체크포인트 생성
+     */
+    private function generateRiskCheckPoints(
+        int $tenantId,
+        int $employeeCount,
+        int $monthCount,
+        string $startDate,
+        string $endDate,
+        array $taxFreeExcess,
+        array $privateUse,
+        array $concentration,
+        array $categoryExcess
+    ): array {
+        $checkPoints = [];
+
+        // 1인당 월 복리후생비 계산 (업계 평균 비교)
+        $usedAmount = $this->getUsedAmount($tenantId, $startDate, $endDate);
+        $perPersonMonthly = $employeeCount > 0 && $monthCount > 0
+            ? $usedAmount / $employeeCount / $monthCount
+            : 0;
+        $perPersonFormatted = number_format($perPersonMonthly / 10000);
+
+        if ($perPersonMonthly >= self::INDUSTRY_AVG_MIN && $perPersonMonthly <= self::INDUSTRY_AVG_MAX) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_avg',
+                'type' => 'success',
+                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.",
+                'highlights' => [
+                    ['text' => "{$perPersonFormatted}만원", 'color' => 'green'],
+                ],
+            ];
+        } elseif ($perPersonMonthly > self::INDUSTRY_AVG_MAX) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_avg_high',
+                'type' => 'warning',
+                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 높습니다.",
+                'highlights' => [
+                    ['text' => "{$perPersonFormatted}만원", 'color' => 'orange'],
+                ],
+            ];
+        }
+
+        // 식대 비과세 한도 체크
+        $mealAmount = $this->getMonthlyMealAmount($tenantId, $startDate, $endDate);
+        $perPersonMeal = $employeeCount > 0 && $monthCount > 0
+            ? $mealAmount / $employeeCount / $monthCount
+            : 0;
+
+        if ($perPersonMeal > self::TAX_FREE_MEAL_LIMIT) {
+            $mealFormatted = number_format($perPersonMeal / 10000);
+            $limitFormatted = number_format(self::TAX_FREE_MEAL_LIMIT / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_meal',
+                'type' => 'error',
+                'message' => "식대가 월 {$mealFormatted}만원으로 비과세 한도({$limitFormatted}만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.",
+                'highlights' => [
+                    ['text' => "월 {$mealFormatted}만원", 'color' => 'red'],
+                    ['text' => '초과', 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 사적 사용 의심
+        if ($privateUse['count'] > 0) {
+            $amountFormatted = number_format($privateUse['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_private',
+                'type' => 'warning',
+                'message' => "주말/심야 사용 {$privateUse['count']}건({$amountFormatted}만원) 감지. 사적 사용 여부를 확인해주세요.",
+                'highlights' => [
+                    ['text' => "{$privateUse['count']}건({$amountFormatted}만원)", 'color' => 'red'],
+                ],
+            ];
+        }
+
+        // 특정인 편중
+        if ($concentration['count'] > 0) {
+            $amountFormatted = number_format($concentration['total'] / 10000);
+            $checkPoints[] = [
+                'id' => 'wf_cp_concentration',
+                'type' => 'warning',
+                'message' => "특정인 편중 {$concentration['count']}명({$amountFormatted}만원). 전체의 5% 초과 사용자가 있습니다.",
+                'highlights' => [
+                    ['text' => "{$concentration['count']}명({$amountFormatted}만원)", 'color' => 'orange'],
+                ],
+            ];
+        }
+
+        // 리스크 0건이면 정상
+        $totalRisk = $taxFreeExcess['count'] + $privateUse['count'] + $concentration['count'] + $categoryExcess['count'];
+        if ($totalRisk === 0 && empty($checkPoints)) {
+            $checkPoints[] = [
+                'id' => 'wf_cp_normal',
+                'type' => 'success',
+                'message' => '복리후생비 사용 현황이 정상입니다.',
+                'highlights' => [
+                    ['text' => '정상', 'color' => 'green'],
+                ],
+            ];
+        }
+
+        return $checkPoints;
+    }
+
     /**
      * 직원 수 조회 (급여 대상 직원 기준)
      *
@@ -506,73 +757,4 @@ private function getQuarterlyStatus(int $tenantId, int $year, float $quarterlyLi
         return $result;
     }
 
-    /**
-     * 체크포인트 생성
-     */
-    private function generateCheckPoints(
-        int $tenantId,
-        int $employeeCount,
-        float $usedAmount,
-        int $monthCount,
-        string $startDate,
-        string $endDate
-    ): array {
-        $checkPoints = [];
-
-        // 1인당 월 복리후생비 계산
-        $perPersonMonthly = $employeeCount > 0 && $monthCount > 0
-            ? $usedAmount / $employeeCount / $monthCount
-            : 0;
-        $perPersonFormatted = number_format($perPersonMonthly / 10000);
-
-        // 업계 평균 비교
-        if ($perPersonMonthly >= self::INDUSTRY_AVG_MIN && $perPersonMonthly <= self::INDUSTRY_AVG_MAX) {
-            $checkPoints[] = [
-                'id' => 'wf_cp_normal',
-                'type' => 'success',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 내 정상 운영 중입니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'green'],
-                ],
-            ];
-        } elseif ($perPersonMonthly < self::INDUSTRY_AVG_MIN) {
-            $checkPoints[] = [
-                'id' => 'wf_cp_low',
-                'type' => 'warning',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 낮습니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        } else {
-            $checkPoints[] = [
-                'id' => 'wf_cp_high',
-                'type' => 'warning',
-                'message' => "1인당 월 복리후생비 {$perPersonFormatted}만원. 업계 평균(15~25만원) 대비 높습니다.",
-                'highlights' => [
-                    ['text' => "1인당 월 복리후생비 {$perPersonFormatted}만원", 'color' => 'orange'],
-                ],
-            ];
-        }
-
-        // 식대 비과세 한도 체크
-        $mealAmount = $this->getMonthlyMealAmount($tenantId, $startDate, $endDate);
-        $perPersonMeal = $employeeCount > 0 ? $mealAmount / $employeeCount : 0;
-
-        if ($perPersonMeal > self::TAX_FREE_MEAL_LIMIT) {
-            $mealFormatted = number_format($perPersonMeal / 10000);
-            $limitFormatted = number_format(self::TAX_FREE_MEAL_LIMIT / 10000);
-            $checkPoints[] = [
-                'id' => 'wf_cp_meal',
-                'type' => 'error',
-                'message' => "식대가 월 {$mealFormatted}만원으로 비과세 한도({$limitFormatted}만원)를 초과했습니다. 초과분은 근로소득 과세됩니다.",
-                'highlights' => [
-                    ['text' => "식대가 월 {$mealFormatted}만원으로", 'color' => 'red'],
-                    ['text' => '초과', 'color' => 'red'],
-                ],
-            ];
-        }
-
-        return $checkPoints;
-    }
 }

app/Services/WorkOrderService.php

@@ -5,6 +5,7 @@
 use App\Models\Documents\Document;
 use App\Models\Documents\DocumentTemplate;
 use App\Models\Orders\Order;
+use App\Models\Process;
 use App\Models\Production\WorkOrder;
 use App\Models\Production\WorkOrderAssignee;
 use App\Models\Production\WorkOrderBendingDetail;
@@ -285,6 +286,8 @@ public function store(array $data)
                         $options = 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' => $nodeOptions['width'] ?? $nodeOptions['open_width'] ?? null,
                             'height' => $nodeOptions['height'] ?? $nodeOptions['open_height'] ?? null,
                             'cutting_info' => $nodeOptions['cutting_info'] ?? null,
@@ -1834,25 +1837,25 @@ public function getMaterialInputLots(int $workOrderId): array
             ->orderBy('created_at')
             ->get(['id', 'lot_no', 'item_code', 'item_name', 'qty', 'stock_lot_id', 'created_at']);
 
-        // LOT 번호별 그룹핑 (동일 LOT에서 여러번 투입 가능)
-        $lotMap = [];
+        // 품목코드별 그룹핑 (작업일지에서 item_code → lot_no 매핑에 사용)
+        $itemMap = [];
         foreach ($transactions as $tx) {
-            $lotNo = $tx->lot_no;
-            if (! isset($lotMap[$lotNo])) {
-                $lotMap[$lotNo] = [
-                    'lot_no' => $lotNo,
-                    'item_code' => $tx->item_code,
+            $itemCode = $tx->item_code;
+            if (! isset($itemMap[$itemCode])) {
+                $itemMap[$itemCode] = [
+                    'item_code' => $itemCode,
+                    'lot_no' => $tx->lot_no,
                     'item_name' => $tx->item_name,
                     'total_qty' => 0,
                     'input_count' => 0,
                     'first_input_at' => $tx->created_at,
                 ];
             }
-            $lotMap[$lotNo]['total_qty'] += abs((float) $tx->qty);
-            $lotMap[$lotNo]['input_count']++;
+            $itemMap[$itemCode]['total_qty'] += abs((float) $tx->qty);
+            $itemMap[$itemCode]['input_count']++;
         }
 
-        return array_values($lotMap);
+        return array_values($itemMap);
     }
 
     // ──────────────────────────────────────────────────────────────
@@ -1887,6 +1890,16 @@ public function storeItemInspection(int $workOrderId, int $itemId, array $data):
         $item->setInspectionData($inspectionData);
         $item->save();
 
+        // 절곡 공정: 수주 단위 검사 → 동일 작업지시의 모든 item에 검사 데이터 복제
+        $processType = $data['process_type'] ?? '';
+        if (in_array($processType, ['bending', 'bending_wip'])) {
+            $otherItems = $workOrder->items()->where('id', '!=', $itemId)->get();
+            foreach ($otherItems as $otherItem) {
+                $otherItem->setInspectionData($inspectionData);
+                $otherItem->save();
+            }
+        }
+
         // 감사 로그
         $this->auditLogger->log(
             $tenantId,
@@ -1947,6 +1960,293 @@ public function getInspectionData(int $workOrderId, array $params = []): array
         ];
     }
 
+    // ──────────────────────────────────────────────────────────────
+    // 검사 설정 (inspection-config)
+    // ──────────────────────────────────────────────────────────────
+
+    /**
+     * 절곡 검사 기준 간격 프로파일 (5130 레거시 기준 S1/S2/S3 마감유형별)
+     *
+     * S1: KSS01 계열 (KQTS01 포함)
+     * S2: KSS02 계열 (EGI 마감 포함)
+     * S3: KWE01/KSE01 + SUS 별도마감
+     *
+     * 향후 DB 테이블 또는 테넌트 설정으로 이관 가능
+     */
+    private const BENDING_GAP_PROFILES = [
+        'S1' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '40'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '35'],
+                    ['point' => '(5)', 'design_value' => '95'],
+                    ['point' => '(6)', 'design_value' => '90'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                ],
+            ],
+        ],
+        'S2' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '35'],
+                    ['point' => '(5)', 'design_value' => '95'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                ],
+            ],
+        ],
+        'S3' => [
+            'guide_rail_wall' => [
+                'name' => '가이드레일(벽면형·별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '80'],
+                    ['point' => '(3)', 'design_value' => '45'],
+                    ['point' => '(4)', 'design_value' => '40'],
+                    ['point' => '(5)', 'design_value' => '34'],
+                ],
+            ],
+            'guide_rail_side' => [
+                'name' => '가이드레일(측면형·별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '30'],
+                    ['point' => '(2)', 'design_value' => '70'],
+                    ['point' => '(3)', 'design_value' => '80'],
+                    ['point' => '(4)', 'design_value' => '45'],
+                    ['point' => '(5)', 'design_value' => '40'],
+                    ['point' => '(6)', 'design_value' => '34'],
+                    ['point' => '(7)', 'design_value' => '74'],
+                ],
+            ],
+            'bottom_bar' => [
+                'name' => '하단마감재(별도마감)',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '60'],
+                    ['point' => '(2)', 'design_value' => '64'],
+                ],
+            ],
+        ],
+        'common' => [
+            'case_box' => [
+                'name' => '케이스',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '550'],
+                    ['point' => '(2)', 'design_value' => '50'],
+                    ['point' => '(3)', 'design_value' => '385'],
+                    ['point' => '(4)', 'design_value' => '50'],
+                    ['point' => '(5)', 'design_value' => '410'],
+                ],
+            ],
+            'smoke_w50' => [
+                'name' => '연기차단재 W50',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '50'],
+                    ['point' => '(2)', 'design_value' => '12'],
+                ],
+            ],
+            'smoke_w80' => [
+                'name' => '연기차단재 W80',
+                'gap_points' => [
+                    ['point' => '(1)', 'design_value' => '80'],
+                    ['point' => '(2)', 'design_value' => '12'],
+                ],
+            ],
+        ],
+    ];
+
+    /**
+     * 작업지시의 검사 설정 조회 (공정 자동 판별 + 구성품 목록)
+     *
+     * 절곡 공정: bending_info 기반으로 검사 대상 구성품 + 간격 기준치 반환
+     * 기타 공정: items 빈 배열 (스크린/슬랫은 별도 구성품 없음)
+     */
+    public function getInspectionConfig(int $workOrderId): array
+    {
+        $workOrder = WorkOrder::where('tenant_id', $this->tenantId())
+            ->with(['process', 'items' => fn ($q) => $q->orderBy('sort_order')])
+            ->findOrFail($workOrderId);
+
+        $process = $workOrder->process;
+        $processType = $this->resolveInspectionProcessType($process);
+
+        $firstItem = $workOrder->items->first();
+        $productCode = $firstItem?->options['product_code'] ?? null;
+        $templateId = $process?->document_template_id;
+
+        $items = [];
+        $finishingType = null;
+        if ($processType === 'bending') {
+            $finishingType = $this->resolveFinishingType($productCode);
+            $items = $this->buildBendingInspectionItems($firstItem);
+        }
+
+        return [
+            'work_order_id' => $workOrder->id,
+            'process_type' => $processType,
+            'product_code' => $productCode,
+            'finishing_type' => $finishingType,
+            'template_id' => $templateId,
+            'items' => $items,
+        ];
+    }
+
+    /**
+     * 공정명 → 검사 공정 타입 변환
+     */
+    private function resolveInspectionProcessType(?Process $process): string
+    {
+        if (! $process) {
+            return 'unknown';
+        }
+
+        return match ($process->process_name) {
+            '스크린' => 'screen',
+            '슬랫' => 'slat',
+            '절곡' => 'bending',
+            default => strtolower($process->process_code ?? 'unknown'),
+        };
+    }
+
+    /**
+     * 제품코드에서 마감유형(S1/S2/S3) 결정 (5130 레거시 기준)
+     *
+     * KSS01, KQTS01 → S1
+     * KSS02 (및 EGI 마감) → S2
+     * KWE01/KSE01 + SUS → S3
+     */
+    private function resolveFinishingType(?string $productCode): string
+    {
+        if (! $productCode) {
+            return 'S1';
+        }
+
+        // FG-{model}-{type}-{material} 형식에서 모델코드와 재질 추출
+        $parts = explode('-', $productCode);
+        $modelCode = $parts[1] ?? '';
+        $material = $parts[3] ?? '';
+
+        // SUS 재질 + KWE/KSE 모델 → S3 (별도마감)
+        if (stripos($material, 'SUS') !== false && (str_starts_with($modelCode, 'KWE') || str_starts_with($modelCode, 'KSE'))) {
+            return 'S3';
+        }
+
+        return match (true) {
+            str_starts_with($modelCode, 'KSS01'), str_starts_with($modelCode, 'KQTS') => 'S1',
+            str_starts_with($modelCode, 'KSS02') => 'S2',
+            str_starts_with($modelCode, 'KWE'), str_starts_with($modelCode, 'KSE') => 'S2', // EGI마감 = S2
+            default => 'S2', // 기본값: S2 (5130 기준 EGI와 동일)
+        };
+    }
+
+    /**
+     * 절곡 bending_info에서 검사 대상 구성품 + 간격 기준치 빌드
+     * 마감유형(S1/S2/S3)에 따라 gap_points가 달라짐
+     */
+    private function buildBendingInspectionItems(?WorkOrderItem $firstItem): array
+    {
+        if (! $firstItem) {
+            return [];
+        }
+
+        $productCode = $firstItem->options['product_code'] ?? null;
+        $finishingType = $this->resolveFinishingType($productCode);
+        $typeProfiles = self::BENDING_GAP_PROFILES[$finishingType] ?? self::BENDING_GAP_PROFILES['S1'];
+        $commonProfiles = self::BENDING_GAP_PROFILES['common'];
+
+        $bendingInfo = $firstItem->options['bending_info'] ?? null;
+        $items = [];
+
+        // 가이드레일 벽면 (벽면형 또는 혼합형)
+        $guideRail = $bendingInfo['guideRail'] ?? null;
+        $hasWall = ! $bendingInfo || ($guideRail && ($guideRail['wall'] ?? false));
+        $hasSide = $guideRail && ($guideRail['side'] ?? false);
+
+        if ($hasWall) {
+            $profile = $typeProfiles['guide_rail_wall'];
+            $items[] = [
+                'id' => 'guide_rail_wall',
+                'name' => $profile['name'],
+                'gap_points' => $profile['gap_points'],
+            ];
+        }
+
+        if ($hasSide) {
+            $profile = $typeProfiles['guide_rail_side'];
+            $items[] = [
+                'id' => 'guide_rail_side',
+                'name' => $profile['name'],
+                'gap_points' => $profile['gap_points'],
+            ];
+        }
+
+        // 하단마감재 (항상 포함, 마감유형별 gap_points 다름)
+        $profile = $typeProfiles['bottom_bar'];
+        $items[] = [
+            'id' => 'bottom_bar',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 케이스 (항상 포함, 공통)
+        $profile = $commonProfiles['case_box'];
+        $items[] = [
+            'id' => 'case_box',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 연기차단재 W50 (항상 포함, 공통)
+        $profile = $commonProfiles['smoke_w50'];
+        $items[] = [
+            'id' => 'smoke_w50',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        // 연기차단재 W80 (항상 포함, 공통)
+        $profile = $commonProfiles['smoke_w80'];
+        $items[] = [
+            'id' => 'smoke_w80',
+            'name' => $profile['name'],
+            'gap_points' => $profile['gap_points'],
+        ];
+
+        return $items;
+    }
+
     // ──────────────────────────────────────────────────────────────
     // 검사 문서 템플릿 연동
     // ──────────────────────────────────────────────────────────────
@@ -2094,80 +2394,85 @@ public function createInspectionDocument(int $workOrderId, array $inspectionData
             throw new BadRequestHttpException(__('error.work_order.no_inspection_template'));
         }
 
-        $documentService = app(DocumentService::class);
+        return DB::transaction(function () use ($workOrder, $workOrderId, $tenantId, $templateId, $inspectionData) {
+            // 동시 생성 방지: 동일 작업지시에 대한 락
+            $workOrder->lockForUpdate();
 
-        // 기존 DRAFT/REJECTED 문서가 있으면 update
-        $existingDocument = Document::query()
-            ->where('tenant_id', $tenantId)
-            ->where('template_id', $templateId)
-            ->where('linkable_type', 'work_order')
-            ->where('linkable_id', $workOrderId)
-            ->whereIn('status', [Document::STATUS_DRAFT, Document::STATUS_REJECTED])
-            ->latest()
-            ->first();
+            $documentService = app(DocumentService::class);
 
-        // ★ 원본 기반 동기화: work_order_items.options.inspection_data에서 전체 수집
-        $rawItems = [];
-        foreach ($workOrder->items as $item) {
-            $inspData = $item->getInspectionData();
-            if ($inspData) {
-                $rawItems[] = $inspData;
+            // 기존 DRAFT/REJECTED 문서가 있으면 update
+            $existingDocument = Document::query()
+                ->where('tenant_id', $tenantId)
+                ->where('template_id', $templateId)
+                ->where('linkable_type', 'work_order')
+                ->where('linkable_id', $workOrderId)
+                ->whereIn('status', [Document::STATUS_DRAFT, Document::STATUS_REJECTED])
+                ->latest()
+                ->first();
+
+            // ★ 원본 기반 동기화: work_order_items.options.inspection_data에서 전체 수집
+            $rawItems = [];
+            foreach ($workOrder->items as $item) {
+                $inspData = $item->getInspectionData();
+                if ($inspData) {
+                    $rawItems[] = $inspData;
+                }
             }
-        }
 
-        $documentDataRecords = $this->transformInspectionDataToDocumentRecords($rawItems, $templateId);
+            $documentDataRecords = $this->transformInspectionDataToDocumentRecords($rawItems, $templateId);
 
-        // 기존 문서의 기본필드(bf_*) 보존
-        if ($existingDocument) {
-            $existingBasicFields = $existingDocument->data()
-                ->whereNull('section_id')
-                ->where('field_key', 'LIKE', 'bf_%')
-                ->get()
-                ->map(fn ($d) => [
-                    'section_id' => null,
-                    'column_id' => null,
-                    'row_index' => $d->row_index,
-                    'field_key' => $d->field_key,
-                    'field_value' => $d->field_value,
-                ])
-                ->toArray();
+            // 기존 문서의 기본필드(bf_*) 보존
+            if ($existingDocument) {
+                $existingBasicFields = $existingDocument->data()
+                    ->whereNull('section_id')
+                    ->where('field_key', 'LIKE', 'bf_%')
+                    ->get()
+                    ->map(fn ($d) => [
+                        'section_id' => null,
+                        'column_id' => null,
+                        'row_index' => $d->row_index,
+                        'field_key' => $d->field_key,
+                        'field_value' => $d->field_value,
+                    ])
+                    ->toArray();
 
-            $document = $documentService->update($existingDocument->id, [
-                'title' => $inspectionData['title'] ?? $existingDocument->title,
-                'data' => array_merge($existingBasicFields, $documentDataRecords),
-            ]);
+                $document = $documentService->update($existingDocument->id, [
+                    'title' => $inspectionData['title'] ?? $existingDocument->title,
+                    'data' => array_merge($existingBasicFields, $documentDataRecords),
+                ]);
 
-            $action = 'inspection_document_updated';
-        } else {
-            $documentData = [
-                'template_id' => $templateId,
-                'title' => $inspectionData['title'] ?? "중간검사성적서 - {$workOrder->work_order_no}",
-                'linkable_type' => 'work_order',
-                'linkable_id' => $workOrderId,
-                'data' => $documentDataRecords,
-                'approvers' => $inspectionData['approvers'] ?? [],
+                $action = 'inspection_document_updated';
+            } else {
+                $documentData = [
+                    'template_id' => $templateId,
+                    'title' => $inspectionData['title'] ?? "중간검사성적서 - {$workOrder->work_order_no}",
+                    'linkable_type' => 'work_order',
+                    'linkable_id' => $workOrderId,
+                    'data' => $documentDataRecords,
+                    'approvers' => $inspectionData['approvers'] ?? [],
+                ];
+
+                $document = $documentService->create($documentData);
+                $action = 'inspection_document_created';
+            }
+
+            // 감사 로그
+            $this->auditLogger->log(
+                $tenantId,
+                self::AUDIT_TARGET,
+                $workOrderId,
+                $action,
+                null,
+                ['document_id' => $document->id, 'document_no' => $document->document_no]
+            );
+
+            return [
+                'document_id' => $document->id,
+                'document_no' => $document->document_no,
+                'status' => $document->status,
+                'is_new' => $action === 'inspection_document_created',
             ];
-
-            $document = $documentService->create($documentData);
-            $action = 'inspection_document_created';
-        }
-
-        // 감사 로그
-        $this->auditLogger->log(
-            $tenantId,
-            self::AUDIT_TARGET,
-            $workOrderId,
-            $action,
-            null,
-            ['document_id' => $document->id, 'document_no' => $document->document_no]
-        );
-
-        return [
-            'document_id' => $document->id,
-            'document_no' => $document->document_no,
-            'status' => $document->status,
-            'is_new' => $action === 'inspection_document_created',
-        ];
+        });
     }
 
     /**
@@ -2197,10 +2502,107 @@ private function transformInspectionDataToDocumentRecords(array $rawItems, int $
             ], $rawItems);
         }
 
+        // 절곡 products 배열 감지 → bending 전용 EAV 레코드 생성
+        $productsItem = collect($rawItems)->first(fn ($item) => isset($item['products']) && is_array($item['products']));
+        if ($productsItem) {
+            return $this->transformBendingProductsToRecords($productsItem, $templateId);
+        }
+
         // 레거시 형식: templateValues/values 기반 → 정규화 변환
         return $this->normalizeOldFormatRecords($rawItems, $templateId);
     }
 
+    /**
+     * 절곡 products 배열 → bending 전용 EAV 레코드 변환
+     *
+     * InspectionInputModal이 저장하는 products 형식:
+     * [{ id, bendingStatus: '양호'|'불량', lengthMeasured, widthMeasured, gapPoints: [{point, designValue, measured}] }]
+     *
+     * 프론트엔드 TemplateInspectionContent가 기대하는 EAV field_key 형식:
+     * b{productIdx}_ok / b{productIdx}_ng, b{productIdx}_n1, b{productIdx}_p{pointIdx}_n1
+     */
+    private function transformBendingProductsToRecords(array $item, int $templateId): array
+    {
+        $template = DocumentTemplate::with(['columns'])->find($templateId);
+        if (! $template) {
+            return [];
+        }
+
+        // 컬럼 식별 (column_type + sort_order 기반)
+        $checkCol = $template->columns->firstWhere('column_type', 'check');
+        $complexCols = $template->columns->where('column_type', 'complex')->sortBy('sort_order')->values();
+        // complex 컬럼 순서: 길이(0), 너비(1), 간격(2)
+        $lengthCol = $complexCols->get(0);
+        $widthCol = $complexCols->get(1);
+        $gapCol = $complexCols->get(2);
+
+        $records = [];
+        $products = $item['products'];
+
+        foreach ($products as $productIdx => $product) {
+            // 절곡상태 → check column
+            if ($checkCol) {
+                if (($product['bendingStatus'] ?? null) === '양호') {
+                    $records[] = [
+                        'section_id' => null, 'column_id' => $checkCol->id,
+                        'row_index' => $productIdx, 'field_key' => "b{$productIdx}_ok", 'field_value' => 'OK',
+                    ];
+                } elseif (($product['bendingStatus'] ?? null) === '불량') {
+                    $records[] = [
+                        'section_id' => null, 'column_id' => $checkCol->id,
+                        'row_index' => $productIdx, 'field_key' => "b{$productIdx}_ng", 'field_value' => 'NG',
+                    ];
+                }
+            }
+
+            // 길이 → first complex column
+            if ($lengthCol && ! empty($product['lengthMeasured'])) {
+                $records[] = [
+                    'section_id' => null, 'column_id' => $lengthCol->id,
+                    'row_index' => $productIdx, 'field_key' => "b{$productIdx}_n1", 'field_value' => (string) $product['lengthMeasured'],
+                ];
+            }
+
+            // 너비 → second complex column
+            if ($widthCol && ! empty($product['widthMeasured'])) {
+                $records[] = [
+                    'section_id' => null, 'column_id' => $widthCol->id,
+                    'row_index' => $productIdx, 'field_key' => "b{$productIdx}_n1", 'field_value' => (string) $product['widthMeasured'],
+                ];
+            }
+
+            // 간격 포인트 → third complex column (gap)
+            if ($gapCol && ! empty($product['gapPoints'])) {
+                foreach ($product['gapPoints'] as $pointIdx => $gp) {
+                    if (! empty($gp['measured'])) {
+                        $records[] = [
+                            'section_id' => null, 'column_id' => $gapCol->id,
+                            'row_index' => $productIdx, 'field_key' => "b{$productIdx}_p{$pointIdx}_n1", 'field_value' => (string) $gp['measured'],
+                        ];
+                    }
+                }
+            }
+        }
+
+        // 전체 판정
+        if (isset($item['judgment'])) {
+            $records[] = [
+                'section_id' => null, 'column_id' => null,
+                'row_index' => 0, 'field_key' => 'overall_result', 'field_value' => (string) $item['judgment'],
+            ];
+        }
+
+        // 부적합 내용
+        if (! empty($item['nonConformingContent'])) {
+            $records[] = [
+                'section_id' => null, 'column_id' => null,
+                'row_index' => 0, 'field_key' => 'remark', 'field_value' => (string) $item['nonConformingContent'],
+            ];
+        }
+
+        return $records;
+    }
+
     /**
      * 레거시 형식(section_X_item_Y 키)을 정규화 레코드로 변환
      */
@@ -2870,6 +3272,12 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     continue;
                 }
 
+                // LOT 관리 대상이 아닌 품목은 자재투입 목록에서 제외
+                $childOptions = $childItems[$childItemId]->options ?? [];
+                if (isset($childOptions['lot_managed']) && $childOptions['lot_managed'] === false) {
+                    continue;
+                }
+
                 // dynamic_bom.qty는 아이템 수량이 곱해져 있으므로 나눠서 개소당 수량 산출
                 // (작업일지 bendingInfo와 동일한 수량)
                 $bomQty = (float) ($bomEntry['qty'] ?? 1);
@@ -2907,6 +3315,12 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                         continue;
                     }
 
+                    // LOT 관리 대상이 아닌 품목은 자재투입 목록에서 제외
+                    $childOptions = $childItem->options ?? [];
+                    if (isset($childOptions['lot_managed']) && $childOptions['lot_managed'] === false) {
+                        continue;
+                    }
+
                     $materialItems[] = [
                         'item' => $childItem,
                         'bom_qty' => $bomQty,
@@ -2933,15 +3347,44 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
             ->groupBy('item_id')
             ->pluck('total_qty', 'item_id');
 
+        // LOT별 기투입 수량 조회 (stock_lot_id + bom_group_key별 SUM)
+        $lotInputtedRaw = WorkOrderMaterialInput::where('tenant_id', $tenantId)
+            ->where('work_order_id', $workOrderId)
+            ->where('work_order_item_id', $itemId)
+            ->whereNotNull('stock_lot_id')
+            ->selectRaw('stock_lot_id, bom_group_key, SUM(qty) as total_qty')
+            ->groupBy('stock_lot_id', 'bom_group_key')
+            ->get();
+
+        // bom_group_key 포함 복합키 매핑 + stock_lot_id 단순 매핑 (하위호환)
+        $lotInputtedByGroup = [];
+        $lotInputtedByLot = [];
+        foreach ($lotInputtedRaw as $row) {
+            $lotId = $row->stock_lot_id;
+            $groupKey = $row->bom_group_key;
+            $qty = (float) $row->total_qty;
+
+            if ($groupKey) {
+                $compositeKey = $lotId.'_'.$groupKey;
+                $lotInputtedByGroup[$compositeKey] = ($lotInputtedByGroup[$compositeKey] ?? 0) + $qty;
+            }
+            $lotInputtedByLot[$lotId] = ($lotInputtedByLot[$lotId] ?? 0) + $qty;
+        }
+
         // 자재별 LOT 조회
         $materials = [];
         $rank = 1;
 
-        foreach ($materialItems as $matInfo) {
+        foreach ($materialItems as $bomIdx => $matInfo) {
             $materialItem = $matInfo['item'];
             $alreadyInputted = (float) ($inputtedQties[$materialItem->id] ?? 0);
             $remainingRequired = max(0, $matInfo['required_qty'] - $alreadyInputted);
 
+            // BOM 엔트리별 고유 그룹키 (같은 item_id라도 category+partType이 다르면 별도 그룹)
+            $bomGroupKey = $materialItem->id
+                .'_'.($matInfo['category'] ?? '')
+                .'_'.($matInfo['part_type'] ?? '');
+
             $stock = \App\Models\Tenants\Stock::where('tenant_id', $tenantId)
                 ->where('item_id', $materialItem->id)
                 ->first();
@@ -2961,6 +3404,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     $materials[] = [
                         'stock_lot_id' => $lot->id,
                         'item_id' => $materialItem->id,
+                        'bom_group_key' => $bomGroupKey,
                         'lot_no' => $lot->lot_no,
                         'material_code' => $materialItem->code,
                         'material_name' => $materialItem->name,
@@ -2970,6 +3414,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                         'required_qty' => $matInfo['required_qty'],
                         'already_inputted' => $alreadyInputted,
                         'remaining_required_qty' => $remainingRequired,
+                        'lot_inputted_qty' => (float) ($lotInputtedByGroup[$lot->id.'_'.$bomGroupKey] ?? $lotInputtedByLot[$lot->id] ?? 0),
                         'lot_qty' => (float) $lot->qty,
                         'lot_available_qty' => (float) $lot->available_qty,
                         'lot_reserved_qty' => (float) $lot->reserved_qty,
@@ -2987,6 +3432,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                 $materials[] = [
                     'stock_lot_id' => null,
                     'item_id' => $materialItem->id,
+                    'bom_group_key' => $bomGroupKey,
                     'lot_no' => null,
                     'material_code' => $materialItem->code,
                     'material_name' => $materialItem->name,
@@ -2996,6 +3442,7 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
                     'required_qty' => $matInfo['required_qty'],
                     'already_inputted' => $alreadyInputted,
                     'remaining_required_qty' => $remainingRequired,
+                    'lot_inputted_qty' => 0,
                     'lot_qty' => 0,
                     'lot_available_qty' => 0,
                     'lot_reserved_qty' => 0,
@@ -3014,8 +3461,10 @@ public function getMaterialsForItem(int $workOrderId, int $itemId): array
 
     /**
      * 개소별 자재 투입 등록
+     *
+     * @param  bool  $replace  true면 기존 투입 이력을 삭제(재고 복원) 후 새로 등록
      */
-    public function registerMaterialInputForItem(int $workOrderId, int $itemId, array $inputs): array
+    public function registerMaterialInputForItem(int $workOrderId, int $itemId, array $inputs, bool $replace = false): array
     {
         $tenantId = $this->tenantId();
         $userId = $this->apiUserId();
@@ -3033,13 +3482,32 @@ public function registerMaterialInputForItem(int $workOrderId, int $itemId, arra
             throw new NotFoundHttpException(__('error.not_found'));
         }
 
-        return DB::transaction(function () use ($inputs, $tenantId, $userId, $workOrderId, $itemId) {
+        return DB::transaction(function () use ($inputs, $tenantId, $userId, $workOrderId, $itemId, $replace) {
             $stockService = app(StockService::class);
             $inputResults = [];
 
+            // replace 모드: 기존 투입 이력 삭제 + 재고 복원
+            if ($replace) {
+                $existingInputs = WorkOrderMaterialInput::where('tenant_id', $tenantId)
+                    ->where('work_order_id', $workOrderId)
+                    ->where('work_order_item_id', $itemId)
+                    ->get();
+
+                foreach ($existingInputs as $existing) {
+                    $stockService->increaseToLot(
+                        stockLotId: $existing->stock_lot_id,
+                        qty: (float) $existing->qty,
+                        reason: 'work_order_input_replace',
+                        referenceId: $workOrderId
+                    );
+                    $existing->delete();
+                }
+            }
+
             foreach ($inputs as $input) {
                 $stockLotId = $input['stock_lot_id'] ?? null;
                 $qty = (float) ($input['qty'] ?? 0);
+                $bomGroupKey = $input['bom_group_key'] ?? null;
 
                 if (! $stockLotId || $qty <= 0) {
                     continue;
@@ -3064,6 +3532,7 @@ public function registerMaterialInputForItem(int $workOrderId, int $itemId, arra
                     'work_order_item_id' => $itemId,
                     'stock_lot_id' => $stockLotId,
                     'item_id' => $lotItemId ?? 0,
+                    'bom_group_key' => $bomGroupKey,
                     'qty' => $qty,
                     'input_by' => $userId,
                     'input_at' => now(),

config/services.php

@@ -43,7 +43,7 @@
     */
     'gemini' => [
         'api_key' => env('GEMINI_API_KEY'),
-        'model' => env('GEMINI_MODEL', 'gemini-2.0-flash'),
+        'model' => env('GEMINI_MODEL', 'gemini-2.5-flash'),
         'base_url' => env('GEMINI_BASE_URL', 'https://generativelanguage.googleapis.com/v1beta'),
     ],
 

database/migrations/2026_02_25_100000_create_equipments_table.php

@@ -0,0 +1,51 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->string('equipment_code', 20)->comment('설비코드 (KD-M-001 형식)');
+            $table->string('name', 100)->comment('설비명');
+            $table->string('equipment_type', 50)->nullable()->comment('설비유형 (포밍기/미싱기/샤링기/V컷팅기/절곡기/프레스/드릴)');
+            $table->string('specification', 255)->nullable()->comment('규격');
+            $table->string('manufacturer', 100)->nullable()->comment('제조사');
+            $table->string('model_name', 100)->nullable()->comment('모델명');
+            $table->string('serial_no', 100)->nullable()->comment('제조번호');
+            $table->string('location', 100)->nullable()->comment('위치 (1공장-1F, 2공장-절곡 등)');
+            $table->string('production_line', 50)->nullable()->comment('생산라인 (스라트/스크린/절곡)');
+            $table->date('purchase_date')->nullable()->comment('구입일');
+            $table->date('install_date')->nullable()->comment('설치일');
+            $table->decimal('purchase_price', 15, 2)->nullable()->comment('구입가격');
+            $table->integer('useful_life')->nullable()->comment('내용연수');
+            $table->string('status', 20)->default('active')->comment('상태: active/idle/disposed');
+            $table->date('disposed_date')->nullable()->comment('폐기일');
+            $table->foreignId('manager_id')->nullable()->comment('담당자 ID (users.id)');
+            $table->string('photo_path', 500)->nullable()->comment('설비사진 경로');
+            $table->text('memo')->nullable()->comment('비고');
+            $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+            $table->integer('sort_order')->default(0)->comment('정렬순서');
+            $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+            $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+            $table->foreignId('deleted_by')->nullable()->comment('삭제자 ID');
+            $table->timestamps();
+            $table->softDeletes();
+
+            $table->unique(['tenant_id', 'equipment_code'], 'uq_equipment_code');
+            $table->index(['tenant_id', 'status'], 'idx_equipment_status');
+            $table->index(['tenant_id', 'production_line'], 'idx_equipment_line');
+            $table->index(['tenant_id', 'equipment_type'], 'idx_equipment_type');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipments');
+    }
+};

database/migrations/2026_02_25_100100_create_equipment_inspection_templates_table.php

@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspection_templates', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->integer('item_no')->comment('항목번호 (1,2,3,4)');
+            $table->string('check_point', 50)->comment('점검개소 (겉모양, 스위치, 롤러 등)');
+            $table->string('check_item', 100)->comment('점검항목 (청결상태, 작동상태 등)');
+            $table->string('check_timing', 20)->nullable()->comment('시기: operating/stopped');
+            $table->string('check_frequency', 50)->nullable()->comment('주기 (1회/일)');
+            $table->text('check_method')->nullable()->comment('점검방법 및 기준');
+            $table->integer('sort_order')->default(0)->comment('정렬순서');
+            $table->tinyInteger('is_active')->default(1)->comment('사용여부');
+            $table->timestamps();
+
+            $table->unique(['equipment_id', 'item_no'], 'uq_equipment_item_no');
+            $table->index('tenant_id', 'idx_insp_tmpl_tenant');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspection_templates');
+    }
+};

database/migrations/2026_02_25_100200_create_equipment_inspections_table.php

@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspections', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('tenant_id')->comment('테넌트 ID');
+            $table->unsignedBigInteger('equipment_id')->comment('설비 ID');
+            $table->string('year_month', 7)->comment('점검년월 (2026-02)');
+            $table->string('overall_judgment', 10)->nullable()->comment('종합판정: OK/NG');
+            $table->foreignId('inspector_id')->nullable()->comment('점검자 ID (users.id)');
+            $table->text('repair_note')->nullable()->comment('수리내역');
+            $table->text('issue_note')->nullable()->comment('이상내용');
+            $table->foreignId('created_by')->nullable()->comment('생성자 ID');
+            $table->foreignId('updated_by')->nullable()->comment('수정자 ID');
+            $table->timestamps();
+
+            $table->unique(['tenant_id', 'equipment_id', 'year_month'], 'uq_inspection_month');
+            $table->index(['tenant_id', 'year_month'], 'idx_inspection_ym');
+
+            $table->foreign('equipment_id')
+                ->references('id')
+                ->on('equipments')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspections');
+    }
+};

database/migrations/2026_02_25_100300_create_equipment_inspection_details_table.php

@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('equipment_inspection_details', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('inspection_id')->comment('점검 헤더 ID');
+            $table->unsignedBigInteger('template_item_id')->comment('점검항목 템플릿 ID');
+            $table->date('check_date')->comment('점검일');
+            $table->string('result', 10)->nullable()->comment('결과: good/bad/repaired');
+            $table->string('note', 500)->nullable()->comment('비고');
+            $table->timestamps();
+
+            $table->unique(['inspection_id', 'template_item_id', 'check_date'], 'uq_inspection_detail');
+
+            $table->foreign('inspection_id')
+                ->references('id')
+                ->on('equipment_inspections')
+                ->onDelete('cascade');
+
+            $table->foreign('template_item_id')
+                ->references('id')
+                ->on('equipment_inspection_templates')
+                ->onDelete('cascade');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('equipment_inspection_details');
+    }
+};